Stanley v. Board of Sup'rs of the County of Albany’s Empirical Analysis

Citation profile

18 federal appellate · 3 district · 71 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 118 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““In nearly all of the states — probably in all of them — provision is made by law for the correction of errors and irregularities of assessors in the assessment of property for the purposes of taxation. This is generally through boards of revision or equalization, as they are often termed, with sometimes a right of appeal from their decision to the courts of law. They are established to carry into effect the general rule of equality and uniformity of taxation required by constitutional or statutory provisions. Absolute equality and uniformity are seldom, if ever, attainable. The diversity of human judgment, and the uncertainty attending all human evidence, preclude the possibility of this attainment. Intelligent men differ as to the value of even the most common objects before them, — of animals, houses, and lands, in constant use. The most that can be expected from wise legislation is an approximation to this desirable end, and the requirement of equality, and uniformity found in the constitution of some states is complied with when designed and manifest departures from the rule are avoided. To these boards of revision, by whatever name they may be called, the citizen must apply for relief against excessive and irregular taxation, where the assessing officers had jurisdiction to assess the property. Their action is judicial in its character. They pass judgment on the value of the property upon personal examination and evidence respecting it. Their action being judicial, thei”

   4 later decisions quote this exact passage
   e.g. Ledoux v. La Bee · Leary v. Mayor of Jersey City

2. ““If by this it is supposed that a few individual instances may be shown of partial'assessments favoring citizens, as compared with the national banks, ive think It is erroneous. But if it is intended to allego that, apart from the Question of the right of the shareholder to deduct for his debts, — a question which in this case was disposed of, and was in issue, — it can be proved that the assessors habitually and intentionally, or by some rule prescribed by themselves or by some one whom they wore bound to obey, assessed the shares of the national banks higher, in proportion to their actual value, than other moneyed capital generally, then there is ground for recovery, and a hearing as to that should be granted.””

   1 later decision quote this exact passage
   e.g. Taylor v. Louisville & N. R.

3. ““ If he liad debts, the assessment without a deduction for them in tho estimate of the taxable value of the stock was only voidable. The assessing officers, in making the assessment, were acting within their authority, until duly notified of the debts which were to be deducted. In such case, therefore, the duty devolved upon the stockholder to show to the assessing officers what his debts were, and to take such steps as were required by the law to obtain a correction of the overassessment.””

   1 later decision quote this exact passage
   e.g. Powder River Cattle Co. v. Board of Commissioners