New Orleans v. Houston’s Empirical Analysis
119 U.S. 265 · 1886
Citation profile
3 federal appellate · 4 district · 42 state decisions
How this case has been cited
Cited by 98 later decisions (21 by the Supreme Court) — most recently January 1988 · most notably Home Building & Loan Ass'n v. Blaisdell (1934), Eisner v. Macomber (1920)
3 federal appellate · 4 district · 42 state decisions — followed in 14 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 Stone v. Mississippi · National Bank v. Commonwealth · Farrington v. Tennessee · Van Allen v. The Assessors · The Delaware Railroad Tax Minot v. The Philadelphia Wilington and Baltimre Railroad Company
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 98 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ It is well settled by the decisions of this court that the property of shareholders in their shares, and the property of the corporation in its capital stock, are distinct property interests, and, where that is the legislative intent, clearly expressed, that both may be taxed.””
2 later decisions quote this exact passage““Sec. 27. Belt further enacted,” etc., “that no assessment shall hereafter be made under that name as the capital stock of any national bank, state bank, banking company, banking firm, or banking association, or of anycorporation, company, firm, or association, whose capital stock is represented by shares, but the actual shares shall be assessed to the shareholders who appear as such upon the books, regardless of any transfer not registered or entered upon the books, and it shall be the duty of the president or other officer to furnish to the assessor a complete list of those who are borne upon the books as shareholders; and all taxes so assessed shall be paid by the bank, company, firm, association, or corporation which shall be entitled to collect the amounts from the shareholders or their transferees. All property owned by the bank, company, firm, association, or corporation which is taxable under section 1 of this act shall be assessed directly to the bank, company, firm, association, or corporation, and the pro rata of such direct property taxes, and of'all exempt property, proportioned to each share of capital stock, shall be deducted from the amount of taxes assessed to that share under this section. Such assessment shall be made where the bank,” etc., “is located, and not elsewhere, whether the shareholders reside there or not. Any president or other officer who shall refuse or fail to deliver said list to the assessor shall be guilty of a misdemeanor, and on convicti”
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.