Evansville Bank v. Britton’s Empirical Analysis

Citation profile

6 federal appellate · 4 district · 28 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 68 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The act of congress does not make the tax on personal property the measure of-the tax on bank-shares in the state, but the tax on moneyed capital in the hands of the individual citizens. Credits, money loaned at interest, and demands against persons or corporations are more purely representative of moneyed capital than personal property, so far as they can be said to differ. ””

   2 later decisions quote this exact passage · from the majority
   e.g. Whitney Nat. Bank v. Parker · Mercantile Nat. Bank of New York v. Mayor of New York

2. ““ A distinction is attempted to be drawn between the Indiana statute and the New York statute, because the former permitted the deduction of the taxpayer’s indebtedness to be made from the valuation of his personal property, while in Indiana he can only deduct it from his credits; and, undoubtedly, there is such a difference in the laws of the two states. But if one of them is more directly in conflict with the act of congress than the other, it is the Indiana statute. . . . “ It is unnecessary to repeat the argument in People v. Weaver ( 100 U. S. 539 ), on this point. We are of opinion that the taxation of bank shares by the Indiana statute, without permitting the shareholder to deduct from their assessed value the amount of his bona fide indebtedness, as in the case of other investments of moneyed capital, is a discrimination forbidden by the act of congress.””

   1 later decision quote this exact passage · from the majority
   e.g. Newport v. Mudgett