Kirk v. Bray’s Empirical Analysis
1935
Citation profile
18 state decisions
How this case has been cited
Cited by 18 later decisions — most recently February 2019
18 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 Meriwether v. Garrett · Rees v. City of Watertown · Heine v. The Levee Commissioners · Thompson v. Allen County · Central of Georgia Railway Company v. William a Wricht
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A most distinctive feature of the constitution of the United States and of this State is the division of the powers of government into three separate departments, [ ]executive, legislative, and judicial. It was designed and intended that one department should not usurp the ordinary functions of the others, but that all three should act in harmonious relation. So, when the legislature authorizes a tax for governmental purposes and provides an adequate remedy for its collection by administrative officers, the necessary intendment is that the collection of the tax is exclusively confided to that administrative department of the government.”
1 later decision quote this exact passage“[t]he matter of collecting taxes, in the absence of statutory provision therefor, is beyond the jurisdiction of the judicial [branch].”
1 later decision quote this exact passage“a proceeding in equity to reach a particular fund, rather than to collect a tax[.]”
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.