Gallup v. Schmidt’s Empirical Analysis
1900
Citation profile
2 federal appellate · 49 state decisions
How this case has been cited
Cited by 53 later decisions — most recently November 1980 · most notably Johnson v. St. Vincent Hospital, Inc. (1980), Parkison v. Thompson (1905)
2 federal appellate · 49 state decisions — followed in 13 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 Davidson v. New Orleans · Hagar v. · Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. Montgomery · County of Redwood v. Winona & St. Peter Land Co. · Garvin v. Daussman
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A tax is not an ordinary debt. It is not founded upon contract, express or implied. It flows from the exercise of sovereign power, and is imposed without the consent of the debtor. It is enforceable summarily by distress and sale and without exemption or relief from váluation laws.””
1 later decision quote this exact passagee.g. Town of Emery v. Alm
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.