Palmer v. McMahon’s Empirical Analysis

Citation profile

11 federal appellate · 2 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 138 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The power to tax belongs exclusively to the legislative branch of the-government; and when the law provides for a mode of confirming or contesting the charge imposed, with such notice to the person as is appropriate to the nature of the case, the assessment cannot be said to deprive the-owner of his property without due process of law.””

   2 later decisions quote this exact passage · from the majority
   e.g. Nevada Nat. Bank v. Dodge · 22 Wash. 2d 811 - State Ex Rel. Mulhausen v. Superior Court

2. ““A tax upon the money of individuals, invested in the form of shares of stock in national banks, would diminish their value as an investment and drive the capital so invested from this employment, if at the same time similar investments and similar employments under the authority of state laws were exempt from an equal burden. The main purpose, therefore, of Congress, in fixing limits to state taxation on investments in the shares of national banks was to render it impossible for the state, in levying such a tax, to create and foster an unequal and unfriendly competition, by favoring institutions or individuals carrying on a similar business and operations and investments of a like character. The language of the act of Congress is to be read in the light of this -policy. Applying this rule of construction, we are led, in the first place, to consider the meaning of the words ‘ other moneyed capital, ’ as used in the statute. Of course, it includes shares in national banks; the use of the word ‘other’ requires that. If bank shares were not ‘moneyed capital,’ the word ‘other’ in this connection would be without significance. But ‘moneyed capital’ does not mean all capital the value of which is measured in terms of money. In this sense, all kinds of real and personal property would be embraced by it, for they all have an estimated value as the subjects of sale.””

   1 later decision quote this exact passage · from the majority
   e.g. First National Bank v. Anderson

3. ““The mode of assessing taxes in the States by the Federal government, and by all governments, is necessarily summary, that it may be speedy and effectual. By summary is not meant arbitrary, or unequal, or illegal. It must, under our Constitution, be lawfully done. “But that does not mean, nor does the phrase ‘due process of law’ mean, by a judicial proceeding. The nation from whom we inherit the phrase ‘due process of law’ has never relied upon the courts of justice for the collection of her taxes, though she passed through a successful revolution in resistance to unlawful taxation. We need not here go into the literature of that constitutional provision, because in any view that can be taken of it the statute under consideration does not violate it. It enacts that, when any person shall fail to refuse or pay his license tax, the collector shall give ten days’ written or printed notice to the delinquent requiring its payment; and the manner of giving this notice is fully prescribed. If at the expiration of this time the license ‘be not fully paid, the tax-collector may, without judicial formality, proceed to seize and sell, after ten days’ advertisement, the property’ of the delinquent, or so much as may be necessary to pay the tax and costs.””

   1 later decision quote this exact passage · from the majority
   e.g. 22 Wash. 2d 811 - State Ex Rel. Mulhausen v. Superior Court