McHenry v. Downer’s Empirical Analysis
1897
Citation profile
2 federal appellate · 14 state decisions
How this case has been cited
Cited by 16 later decisions — most recently May 1961
2 federal appellate · 14 state decisions
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 M'Culloch v. State of Maryland · Osborn v. President Directors and Company of the Bank of the United States · Mercantile Nat Bank of New York v. Mayor Etc of New York · Van Allen v. The Assessors · People v. Weaver
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Nothing herein shall prevent all the shares in any association from being included in the valuation of the personal property of the owner or holder of sucli shares, in assessing taxes imposed by authority of the state within which the association is located; but tile legislature of each state may determine and direct tbe maimer and place of taxing all the shares of the national banking associations located within the state, subject only to the two restrictions that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such state, and that the shares of any national banking association owned by nonresidents of any state shall be taxed in the city or town where the hank is located, and not elsewhere.””
1 later decision quote this exact passage““Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent, and the assessment and taxation of such shares and also of the corporate property would be double taxation. Therefore all property belonging to corporations shall be assessed and taxed, but no assessment shall be made of shares of stock, nor shall any holder thereof be taxed therefor.””
1 later decision quote this exact passage““An act to amend section 3608 of the Political Code of the State of California, relating to the general revenue of the state, and to property liable to taxation for the purpose of revenue; and to add new sections, to be known as sections numbers 3609 and 3610; also, relating to the general revenue of the state, and of property liable to taxation, for the purpose of revenue.’’ St. 1899, p. 96.”
1 later decision quote this exact passage
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.