Baldwin v. Moroney’s Empirical Analysis

Citation profile

2 federal appellate · 44 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Every one who acquires an interest in land takes it subject to the right of the sovereign to lay general taxes upon it and to impose upon it the burden of paying the expenses of public improvements which confer upon the land a special benefit.... Whoever holds an interest in the land profits by the appurtenance, and ought, in justice, to be subjected to the lien which secures the assessment.”

   1 later decision quote this exact passage
   e.g. Town Council of New Harmony v. Parker

2. ““Appellant also insists that ‘laws enacted by the legislature for such public improvements as the construction of public highways or drains are not an exercise of the power of taxation.’ As to the last contention, it has been held by many courts of last resort that the legislature, in enacting such laws, exercises the sovereign power of taxation.””

   1 later decision quote this exact passage
   e.g. Board of Commissioners v. Falk