Schlesinger v. State’s Empirical Analysis

Citation profile

1 federal appellate · 4 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “It does not seem necessary to consider the case further. We can see no ground upon which the plaintiffs are entitled to interest. In the first place, the payment of the tax was a voluntary payment. They paid it voluntarily under and pursuant to a law which provided an exclusive remedy in case they paid more than the amount of the tax actually due. They knew what their rights would be in case they made an overpayment. They knew that the overpayment would be refunded to them by the state treasurer, or the county treasurer, as the case might be. They knew that the amount which would be refunded would be the amount of such excess without interest. As no element of coercion induced the payment, there was no taking of property on the part of the state or county.”

   1 later decision quote this exact passage
   e.g. Associated Hospital Service, Inc. v. City of Milwaukee

2. “The universal remedy accorded to the taxpayer from whom excessive or illegal taxes have been exacted is an action in the nature of money had and received, and so eminent an authority on the subject as Judge COOLEY says that in such an action interest is recoverable only when expressly allowed by statute.”

   1 later decision quote this exact passage
   e.g. Associated Hospital Service, Inc. v. City of Milwaukee