Wiseman v. Phillips’s Empirical Analysis

Citation profile

60 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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"Decisions of courts of other states generally hold that similar provisions of their Constitutions for equality and uniformity apply only to taxes on property, and not to excises and privileges. In 26 R.C.L., p. 225, it is said: `It is generally held that a constitutional provision requiring taxation to be equal and uniform applies only to taxes on polls and property, and has no reference whatever to excises.' To the same effect see 61 C.J., p. 106. Such has been the rule in this State since the decision in State v. Handlin, 100 Ark. 175 , 139 S.W. 1112, 1113 , which sustained the inheritance tax as a tax on a privilege. * * * [W]e are bound to conclude that the tax levied by said Act 233 is an excise tax or privilege tax that is not prohibited. Whether it is such a tax on the purchase or the sale, or the right to acquire personal property for use of consumption, or whether it is a tax on the transaction, it is unnecessary to determine. Whatever it is and by whatever name it may be called, its character must be determined by its incidents, and its validity must be measured by the Constitution under the rules stated."”

   3 later decisions quote this exact passage
   e.g. Borchert v. Scott · Borchert v. Scott

2. “"In determining whether an act of the General Assembly is constitutional, we must bear in mind that that instrument is not a `grant of enumerated powers of the Legislature, not an enabling, but a restraining act, and that the Legislature has the undoubted power to make the written laws of the State, unless it is expressly, or by necessary implication, prohibited from so doing by the Constitution; that the act is presumed to be valid, and that all doubt of its validity must be resolved in favor of the act. Bush v. Martineau, 174 Ark. 214 , 295 S.W. 9 ."”

   2 later decisions quote this exact passage
   e.g. Borchert v. Scott · Borchert v. Scott

3. ““(a) All sales at retail of tangible personal property. “(b) All retail sales at or by restaurants, cafes, cafeterias, hotels, dining cars, auctioneers, photostat and blue-print sales, funeral directors, and all other establishments of whatever nature or character selling for a consideration any property, thing, commodity, and/or substance. “(c) All sales of admission or admittance to athletic contests, theaters, both motion picture and stage performalices, circuses, carnivals, dance halls and other places of amusement. “ (d) All retail sales of electric power and light, natural gas, water, telephone use and messages and telegrams. “(e) Where there are adjoining cities or incorporated towns which are separated by a State line, the taxes and licenses to be paid by dealers in and on sales and services in such adjoining city or incorporated towns on the Arkansas side of the State line shall be at the same rate as provided by law in such adjoining State, if any, not to exceed the rate provided in this act. ’ ’”

   1 later decision quote this exact passage
   e.g. Wiseman, Commr. of Rev. v. Gillioz