A. H. Benoit & Co. v. Johnson’s Empirical Analysis
1964
Citation profile
36 state decisions
How this case has been cited
Cited by 36 later decisions — most recently January 2009 · most notably Lewiston Firefighters Ass'n, Local 785 v. City of Lewiston (1976), Maine School Administrative District No. 15 v. Raynolds (1980)
36 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 Henderson v. . Gill, Comr. of Revenue · Fourcade v. Ryan Stevedoring Co. · City of Bayonne v. Murphy & Perrett Co. · State ex rel. Boynton v. Wheat Farming Co. · Comptroller of the Treasury v. Atlas General Industries
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The mere failure of public officers charged with a public duty to enforce statutory and constitutional provisions in respect to the levy and collection of taxes ... should not be permitted to stand in the way of the correct administration of the law, or be construed to estop more diligent and efficient public officers when they attempt to perform their duty by bringing in to the revenue proper subjects of taxation that had theretofore been allowed to escape the payment of taxes.”
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.