Smith v. Auditor General’s Empirical Analysis
1904
Citation profile
6 state decisions
How this case has been cited
Cited by 6 later decisions — most recently December 1932
6 state decisions
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 Spaulding v. O'Connor · Berkey v. Burchard · Blondin v. Griffin · Flint Land Co. v. Godkin · Brooks v. Auditor General
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Petitioners had, therefore, no right to the relief sought, unless upon the ground that the property was exempt from taxation. Petitioners’ property was not exempt from taxation. The fact that property which was exempt from taxation was described with petitioners’ property may have increased their burden of taxation, but this was as to them no more than an irregularity — an irregularity which was cured by the decree, and which does not entitle them to the relief they seek.””
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.