National Bank of Redemption v. City of Boston’s Empirical Analysis
125 U.S. 60 · 1888
Citation profile
6 federal appellate · 5 district · 34 state decisions
How this case has been cited
Cited by 68 later decisions (8 by the Supreme Court) — most recently August 1982 · most notably Home Insurance Co of New York v. State of New York (1890), Des Moines Nat Bank v. Fairweather (1923)
6 federal appellate · 5 district · 34 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 Mercantile Nat Bank of New York v. Mayor Etc of New York · People v. The Commissioners · Davenport Nat Bank v. Board of Equalization City of Davenport Iowa · Providence Institution for Savings v. City of Boston
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 68 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 such shares, in assessing taxes imposed by authority of the state within which the association is located; but the Legislature of each state may determine and direct the manner and place .of taxing all the shares of 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 bank is located, and not elsewhere. Nothing herein shall be construed to exempt the real property of associations from either state, county, or municipal taxes, to the same extent, according to its value, as other real property is taxed.” R. S. § 5219 (Oomp. St. § 9784). (Italics ours.)”
1 later decision quote this exact passage““ * * * the main purpose and chief object of savings banks, as organized under the laws of Massachusetts, are the same as those in New York, as considered in the case of the Mercantile Bank. They are substantially institutions, under public management, in pursuance of a great and beneficial public policy, organized for the purpose of investing the savings of small depositors, and not as banking institutions in the commercial sense of that phrase.””
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.