State v. Shamblin’s Empirical Analysis
1939
Citation profile
2 federal appellate · 22 state decisions
How this case has been cited
Cited by 26 later decisions — most recently September 2013 · most notably Cate v. Archon Oil Co., Inc. (1985), Secrest v. Williams (1939)
2 federal appellate · 22 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 Wilson v. Voight · Kolachny v. Galbreath · 7 E.H. Smith 98 - People Ex Rel. International Navigation Co. v. Barker · Wisconsin Central Railroad v. Taylor County · In Re Indian Territory Illuminating Oil Co.
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'“Oil and gas, while lying in the strata of earth from which they are produced, must be taxed as real property to the owner of the land, if the land is taxable, under which for the time being they may lie.” “A valid tax deed conveys to the purchaser the entire interest and estate in the land, including the mineral rights, whether severed or not, and extinguishes all the rights of the owner or owners of the land and of the mineral rights of any interest or estate therein.””
2 later decisions quote this exact passage““To determine that a certain article is property according to common law or general classification is not to determine whether it is taxable; to be taxable it must be selected as a subject of taxation according to the legislative classification for that purpose. Therefore, the general rule is, no property can be assessed until the Legislature has made proper provision for this purpose; and, where the Legislature has omitted to provide for the assessment of certain kinds of property, it is not within the province or power of the court to make such assessment.””
1 later decision quote this exact passagee.g. Smith v. Anderson““Real property for the purpose of taxation shall be construed to mean the land itself, and all buildings, structures and improvements or other fixtures of whatsoever kind thereon, and all rights and privileges thereto belonging of in any wise appertaining, and all mines, minerals, quarries and trees on or under the same.””
1 later decision quote this exact passagee.g. Cornelius v. Jackson
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.