Hill v. Williams’s Empirical Analysis

Citation profile

3 federal appellate · 2 district · 33 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““[The alleyway] was designed for the use of the occupants of the three lots conveyed by the Slingluff deed to Mrs. Hill, and the only interest or estate acquired by the grantee under that deed in that strip of ground was a right of way from Pennsylvania avenue to the four-foot alley in the rear of her three lots. As the fee-simple title remained in the Slingluff estate, the land was properly assessed to that estate. It was no part of the duty of the appeal tax court to inquire into or separately value the interest or easement which Mrs. Hill secured under the deed. And there is nothing in our general tax system which compels the collector to examine what title a party has to land with which he is assessed. The assessments are made by other officers, and he is not required to review or to verify their proceedings before making a sale.... It is not compatible with public convenience and the prompt collection of revenue for the state to trace out all the subdivided or qualified interests that may be held in real estate and seek to hold the various owners responsible. Its policy is to assess the fee-simple value of the land to the holder of the possession, where its real owner is not apparent or accessible, leaving the parties interested to adjust the proportions of liability between themselves. Mayor, etc., Balto. v. Canton Co., 63 Md. 218 [ (1885) ].””

   1 later decision quote this exact passage · from the majority
   e.g. Mayor of Baltimore v. Boitnott