Moore v. Taylor’s Empirical Analysis
1892
Citation profile
2 federal appellate · 47 state decisions
How this case has been cited
Cited by 49 later decisions — most recently March 2017 · most notably Hotel Casey Co. v. Ross (1941), Taylor v. Moore (1931)
2 federal appellate · 47 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 Mullen v. Commissioners of Erie County · Albright v. Van Nort · Clinton School District's Appeal · Hughes v. Kline · Stewart v. Maple
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“we are of the opinion that what was done was within the scope of the general powers delegated to the board. Its duty is to see that every parcel of real estate is assessed, and, when not legally exempt from taxation, charged with its due proportion of the public burdens. . . . What equity therefore has he [the purchaser of exempt property] to acquire and enjoy property, for nearly two thirds of the year [here 354, 351 and 272 days] without contributing in the shape of taxes his just share of the public burdens? The effect of relieving him would be to increase the burdens of other taxpayers, contrary to the principle that underlies our system of taxation, viz.: that every one shall contribute his just proportion of the public expenses.”
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.