Thomas v. Gay’s Empirical Analysis
169 U.S. 264 · 1898
Citation profile
49 federal appellate · 42 district · 194 state decisions
How this case has been cited
Cited by 428 later decisions (74 by the Supreme Court) — most recently December 2020 · most notably Montana v. United States (1981), McClanahan v. State Tax Commission of Arizona (1973)
49 federal appellate · 42 district · 194 state decisions — followed in 36 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 Pollock v. Farmers' Loan & Trust Co. · Railroad Company v. Peniston · James Foster v. David Neilson · Adams Express Co. v. Ohio State Auditor
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 428 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The taxes in question here were not imposed on the business of grazing, or on the rents received, by the Indians, but on the cattle as property of the lessees, and, as we have heretofore said that as such a tax is too remote and indirect to be deemed a tax or burden on interstate commerce, so it is too remote and indirect to be regarded as an interference with the legislative power of Congress.””
4 later decisions quote this exact passage · from the majority“Thus it has been held that personal allegiance has no necessary connection with the right of taxation; an alien may be taxed as well as a citizen. (Citing cases) So, likewise, it is settled law that the property, both real and personal, of non-residents may be lawfully subjected to the tax laws of the state in which they are situated.”
3 later decisions quote this exact passage · from the majority“■ “That the legislative power of the territory shall extend to all rightful subjects of legislation, not inconsistant with the constitution and laws of the United States, but no law shall be passed interfering with the primary disposal of the soil; no tax shall be imposed on the property of the United States, nor shall the lands or other property of non-residents be taxed higher than the lands or other property of residents, nor shall any law be passed impairing the right to private property, nor shall any unequal discrimination be made in taxing different kind of property, but all property subject to taxation shall be taxed in proportion to its value.””
1 later decision quote this exact passage · from the majority
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.