Simmons v. Oatman’s Empirical Analysis

Citation profile

4 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““A distinction is to be noted between that case and this one. There the ordinance in so many words provided that no person should carry on the business without having paid the tax and obtained a license to do so. Here the statute imposes the tax and without in terms forbidding engaging in the taxed occupation prior to paying the tax provides a penalty for such conduct, characterizing it as a misdemeanor. The ordinary rule of course is that to penalize an act is to render it illegal and incapable of forming a valid consideration for a contract. (13 C. J. 421.) This is universally so when the prohibition is in the nature of a police regulation for the general protection of the public morals or welfare. But the question is always one of legislative intent, and the modern- and more reasonable view appears to be that ‘if the penalty is imposed for the protection of the revenue, it may be presumed that the legislature only desired to make it expensive to the parties in proportion as it is unprofitable to the revenue, and that their contracts are not void.’ [Authorities.]” (p. 48.)”

   1 later decision quote this exact passage · from the majority
   e.g. Rock Island Lumber & Coal Co. v. E. A. Wales Mill Co.

2. ““And every person who carries on any business or .occupation for which special taxes are imposed by this Act, without having paid the special tax herein provided,' shall, besides being liable to the payment of such special tax, be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than $500, or be imprisoned not more than six months, or both, at the discretion of the court. (38 U. S. Stat. 750, 751, 753.)” (p. 48.)”

   1 later decision quote this exact passage · from the majority
   e.g. Rock Island Lumber & Coal Co. v. E. A. Wales Mill Co.