Home Insurance Co of New York v. State of New York’s Empirical Analysis
134 U.S. 594 · 1890
Citation profile
35 federal appellate · 19 district · 180 state decisions
How this case has been cited
Cited by 423 later decisions (94 by the Supreme Court) — most recently September 2001 · most notably Flint v. Stone Tracy Co. (1911), Prentis v. Atlantic Coast Line Co. (1908)
35 federal appellate · 19 district · 180 state decisions — followed in 36 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 M'Culloch v. State of Maryland · Barbier v. Connolly · Brown v. Maryland · William Parsons v. Bedford Breedlove · Ogden v. Saunders
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 423 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the [Fourteenth] amendment does not prevent the classification of property for taxation — subjecting one kind of property to one rate of taxation, and another kind of property to a different rate — distinguishing between franchises, licenses and privileges, and visible and tangible property, and between real and personal property.”
6 later decisions quote this exact passage · from the majority“The right or privilege to be a corporation, or to do business as such body, is one generally deemed of value to the corporators, or it would not be sought in such numbers as at present. It is a right or privilege by which several individuals may unite themselves under a common name, and act as a single person, with a succession of members, without dissolution or suspension of business, and with a limited individual liability. The granting of such right or privilege rests entirely in the discretion of the State, and, of course, when granted, may be accompanied with such conditions as its legislature may judge most befitting to its interests and policy. It may require, as a condition of the grant of the franchise, and also of its continued exercise, that the corporation pay a specific sum to the State each year, or month, or a specific portion of its gross receipts, or of the profits of its business, or a sum to be ascertained in any convenient mode which it may prescribe.”
2 later decisions quote this exact passage · from the majority““Neither state courts nor legislatures, by giving a tax a particular name, or by the use of some form of words, can take away our duty to consider its real nature and effect.” C. O. & G. Co. v. Harrison, 235 U. S. 292 , 35 Sup. Ct. 27 , 59 L. Ed. 234 . “Nor can this inhibition upon the states be evaded by any change in the mode or form of the taxation, provided the same result is effected — that is, an impediment is thereby interposed to the exercise «of a power of the United States. That which cannot be accomplished directly, cannot be accomplished indirectly. Through all such attempts the court will look to the end sought to be reached, and, if that would trench upon a power of the government, the law creating it will be set aside, or its enforcement restrained.” Home Insurance Co. v. N. Y., 134 U. S. 594 , 10 Sup. Ct. 593 , 33 L. Ed. 1025 .”
1 later decision quote this exact passage · from the majority
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.