Turpin v. Burgess’s Empirical Analysis
117 U.S. 504 · 1886
Citation profile
7 federal appellate · 9 district · 26 state decisions
How this case has been cited
Cited by 94 later decisions (13 by the Supreme Court) — most recently February 2007 · most notably United States of America v. American Tobacco Co. (1911), Johnson v. Southern Pacific Co. (1904)
7 federal appellate · 9 district · 26 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 Coe v. Town of Errol · Pace v. Burgess · Burwell v. Burgess
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 94 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““But a general tax, laid on all property alike, and not levied on goods in course of exportation, nor because of their intended exportation, is not within the constitutional prohibition. How can the officers of the United States, or of the state, know that goods apparently part of the general mass, and not in' course of exportation, will ever be exported ? Will the mere word of the owner that they are intended for exportation make them exports? This cannot for a moment be contended. It would not be true, and would lead to the greatest frauds. * * * In the present case, the tax (if it was a tax) was laid upon the goods before they had left the factory. They were not in course of exportation; they might never be exported; whether they would be or not would depend altogether on the will of the manufacturer. Had the same excise which was laid upon all other tobacco manufactured■ by the plaintiffs been laid on the tobacco in question, they could not have complained.” (Italics ours.)”
2 later decisions quote this exact passage · from the majority“has reference to the imposition of duties on goods by reason or because of their exportation or intended exportation, or whilst they are being exported,”
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.