Louisville Jeffersonville Ferry Ry Company v. Commonwealth of Kentucky’s Empirical Analysis
188 U.S. 385 · 1903
Citation profile
11 federal appellate · 10 district · 30 state decisions
How this case has been cited
Cited by 147 later decisions (51 by the Supreme Court) — most recently March 1986 · most notably Flint v. Stone Tracy Co. (1911), Mobil Oil Corp. v. Commissioner of Taxes of Vt. (1980)
11 federal appellate · 10 district · 30 state decisions — followed in 12 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 M'Culloch v. State of Maryland · Gloucester Ferry Co v. Commonwealth of Pennsylvania · Henderson Bridge Co v. City of Henderson · St. Louis v. Ferry Co. · Hays v. The Pacific Mail Steam-ship 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 147 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““That certain steamers engaged in interstate commerce were not subject to taxation in a state where they might be temporarily when prosecuting their business, but were taxable at their home port, which was their situs, and where they belonged, the court saying: ‘We are satisfied that the state of California had no jurisdiction over these vessels for the purpose of taxation. They were not, properly, abiding within its limits, so as to become incorporated with the other personal property of the state. They were there but temporarily engaged in lawful trade and commerce, with their situs_ at the home port, where the vessels belonged, and where the owners were liable to he taxed for the capital invested, and where the taxes had been paid.’ ””
1 later decision quote this exact passage · from the majority““We decide nothing more than it is not competent for Kentucky under the charter granted by it, and under the Constitution of the United States, to tax the franchise which its corporation, the ferry company, lawfully acquired from Indiana, and which franchise or incorporeal hereditament has its situs for purposes of taxation in Indiana.””
1 later decision quote this exact passage · from the majority““Tbe remainder thus found shall be the value of its corporate franchise subject to taxation as aforesaid.””
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.