Smith v. Anderson’s Empirical Analysis

Citation profile

3 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “'“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.””

   1 later decision quote this exact passage
   e.g. Cornelius v. Jackson

2. ““Real' property, for the purpose of taxation, means the land itself inclusive of minerals that may be produced therefrom.” “An assessment for taxes for the year 1929 of owner’s undivided interest in tract of land, without regard to separate ownership of mineral interest, limited to less than the whole tract of land, is a valid assessment.””

   1 later decision quote this exact passage
   e.g. Cornelius v. Jackson