Boyer v. Boyer’s Empirical Analysis
113 U.S. 689 · 1885
Citation profile
2 federal appellate · 9 district · 29 state decisions
How this case has been cited
Cited by 90 later decisions (13 by the Supreme Court) — most recently December 2005 · most notably Mercantile Nat Bank of New York v. Mayor Etc of New York (1887), First Nat. Bank of Guthrie Center v. Anderson (1926)
2 federal appellate · 9 district · 29 state decisions — followed in 17 states
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Cummings v. National Bank · Supervisors v. Stanley · People v. Weaver · Pelton v. National Bank
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 90 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ The exemptions in favor of other moneyed capital appear to be of such a substantial character in amount as to take the present case out of the operation of the rule that it is not absolute equality that is contemplated by the act of congress, — a rule- which rests upon the ground that exact uniformity or equality of taxation cannot, in the nature of things, be expected or attained under any system. But as substantial equality is attainable, and is required by the supreme law of the land, in respect of state taxation of national bank shares, when the inequality is so palpable as to show that the discrimination against capital invested in such shares is serious, the courts have no discretion but to interfere. ””
2 later decisions quote this exact passage · from the majority“the entire process of assessment * * * includes both their valuation and the rate of per cent on such valuation,”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.