State v. Richardson’s Empirical Analysis

Citation profile

36 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The Richardson case, like the present, was a suit for taxes and not a suit for an injunction to restrain the collection of illegal taxes. Hence the rule was improperly applied in the Richardson case. * * Many of the assessments attempted to be made in this case are invalid. In order for the school district to be entitled to collect taxes there must be a valid assessment. The statutes provide the procedure to be employed. If the value fixed by the property owner in his rendition is to prevail as a basis upon which taxes are to be paid then there would be no necessity for reassessment as provided by the statutes and the Board of Equalization would be deprived of its statutory duty of ‘equalizing taxes.’ ””

   1 later decision quote this exact passage · from the majority
   e.g. Port Neches Independent School Dist. v. Reconstruction Finance Corp.

2. ““It is well settled that if a rendition of property be made by the owner, and if the board of equalization by adopting some arbitrary standard, or by failing to hear evidence, or in some other respect fails to follow the provisions of the statute (see articles 7211 and 7212 of the Revised Statutes of 1925), fixes a value that is illegal and is after-wards set aside, the taxpayer’s original rendition prevails as a basis upon which taxes are to be paid.” (citing many cases).”

   1 later decision quote this exact passage · from the majority
   e.g. Milligan v. Richland Independent School District