Pittsburgh St Ry Co v. Backus Indianapolis V R Co’s Empirical Analysis

Citation profile

37 federal appellate · 27 district · 145 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 371 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"When a road runs through two States, it is, as seen, helpful in determining the value of that part within one State to know the value of the road as a whole.' It is not stated in this statute that, when the value of a road running in two states is ascertained, the value of that within the State of Indiana shall be determined absolutely by dividing the gross value upon a mileage basis, but only that total amount of stock and indebtedness shall be presented for consideration by the State board. Nevertheless, it is ordinarily true that, when a railroad consists of a single continuous line, the value of one part is fairly estimated by taking that part of the value of the entire road which is measured by the proportion of the length of the particular part to that of the whole road. This mode of division has been recognized by this court several times as eminently fair. Thus, in State Railroad Tax Cases, [92 U. S.] on page 608, it was said: “ ‘It may well be doubted whether any better mode of determining the value of that portion of the track within any one county has been devised than to ascertain the value of the whole road, and apportion the value within the county by its relative length to the whole. ’ ’ ’”

   3 later decisions quote this exact passage · from the majority
   e.g. Louisville & N. R. v. Bosworth · Nevada-California Power Co. v. Hamilton

2. ““If testimony to this effect was presented by the company to the state board, it must be assumed, in the absence of anything to the contrary, that such board, in making 'the assessment of track and rolling stock within the state, took into account the peculiar and large value of such facilities and such extra rolling stock. But whether in any particular case such matters are taken into consideration by the assessing board does not make against the validity of the law, because it does not require that the valuation of the property within the state shall be absolutely determined upon a mileage basis.-””

   3 later decisions quote this exact passage · from the majority
   e.g. Sanford v. Poe · Kansas City, Ft. S. & M. R. v. King

3. ““Whenever a question of fact is thus submitted to the determination of a special tribunal, its decision creates something more than a mere presumption of fact, and if such determination comes into inquiry before the courts it cannot be overthrown by evidence going only to show that the fact was otherwise than as so found and determined. Here the question determined by the state board was the value of certain property. That determination cannot be overthrown by the testimony of two or three witnesses that the valuation was other than that fixed by the board.””

   3 later decisions quote this exact passage · from the majority
   e.g. Adams Express Co. v. Ohio State Auditor · Louisville & N. R. v. Bosworth