United States Trust Company of New York v. Territory of New Mexico Territory of New Mexico’s Empirical Analysis
183 U.S. 535 · 1902
Citation profile
31 federal appellate · 28 state decisions
How this case has been cited
Cited by 73 later decisions (2 by the Supreme Court) — most recently May 2000 · most notably Cline v. Frink Dairy Co. (1927), First National Bank v. Albright (1908)
31 federal appellate · 28 state decisions — followed in 11 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 Cromwell v. County of Sac · Nesbit v. Independent District of Riverside · Territory of New Mexico v. United States · Wilson v. Merchants' Loan & Trust Co. · Idaho Oregon Land Imp Co v. Bradbury
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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““This is not a suit brought by a property holder to restrain the collection of taxes, in which case it would be incumbent upon him to pay, or tender, the amount conceded to be due, but one in which the authorities are the moving party seeking to collect taxes, and in which the liability in toto is denied, and the property subject to taxation not fully identified or the amount of taxes determined until the final judgment.””
1 later decision quote this exact passage · from the majority““The District Court dismissed the intervening petition on the ground that it presented no claim against the property or the parties. The reversal by this court of such order is an adjuli<?ation that upon the face of the petition a valid claim was presented, and is conclusive of such prima facie validity, not .merely against objections which were in fact made, but also against those which might have been made.””
1 later decision quote this exact passage · from the majority““An agreed statement of facts may be the equivalent of a special verdict, or a finding of facts upon which a reviewing court may declare the applicable law if said agreed statement is of the ultimate facts, but, if it be merely a recital of testimony, or evidential fact, it brings nothing before an appellate court for consideration.””
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.