People Parke Davis Co v. Roberts’s Empirical Analysis
171 U.S. 658 · 1898
Citation profile
36 federal appellate · 5 district · 47 state decisions
How this case has been cited
Cited by 163 later decisions (38 by the Supreme Court) — most recently November 2001 · most notably Flint v. Stone Tracy Co. (1911), Western and Southern Life Insurance Company v. State Board of Equalization of California (1981)
36 federal appellate · 5 district · 47 state decisions — followed in 21 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 Smyth v. Ames · Paul v. Virginia · Brown v. Maryland · Robbins v. Taxing District of Shelby Co Tennessee · Aaron Cooley v. The Board of Wardens of the Port of Philadelphia to the Use of the Society for the Relief of Distressed Pilots Their Widows and Children Same
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 163 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““But that ease is inapplicable. Here no tax is sought to be imposed directly on imported articles or on their sale. This is a tax imposed on the business of a corporation, consisting in the storage and distribution of various binds of goods, some products of tbeir own manufacture, and some imported articles. From the very nature of the tax, being laid as a tax upon the franchise of doing business as a corporation, it cannot be affected in any way by the character of the property in which its capital stock is invested. Society v. Coite, 6 Wall. 594 , 18 L. Ed. 897 ; Provident Inst. for Savings v. Massachusetts, 6 Wall. 611 , 18 L. Ed. 907 ; Pembina Consol. Silver Min. & Mill. Co. v. Pennsylvania, 125 U. S. 181 , 8 Sup. Ct. 737 , 31 L. Ed. 650 ; Home Ins. Co. v. New York, 134 U. S. 594 , 10 Sup. Ct. 593 , 33 L. Ed. 1025 .””
3 later decisions quote this exact passage · from the majority“"The amount of capital stock which shall be the basis for tax under the provisions of section three, in the case of every corporation, joint stock company and association liable to taxation thereunder, shall be the amount of capital stock employed within this state ."”
1 later decision quote this exact passage · from the majority“[T]he object or purpose of legislation is to be determined by its natural and reasonable effect, whatever may have been the motives upon which legislators acted.”
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.