United States v. Cigars’s Empirical Analysis

Citation profile

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

1. ““The act of July 13, 1866, (Rev. St. § 3216,) which provides ‘that all judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to collectors as internal taxes are required to be paid,’ effects no change in the existing law, except io require tiie costs, which belong to the government, to be paid into a different department in internal revenue eases, 'these costs consist in expenditures made by it during the progress of suits, and taxed to and recovered from defendants on its account, and this, manifestly, was its only purpose. It does not require the officers' fees to be thus paid over, and no proper object is discoverable for such a requirement. The fees belong to the officers, as the emoluments of their offices. ””

   1 later decision quote this exact passage
   e.g. United States v. Wolters

2. ““That every district attorney, clerk,.and marshal shall, at the time of making his half-yearly return to the attorney general, pay into the treasury * * * any surplus of the fees and emoluments of his office which said return shows to exist over and above the compensation and allowances authorized by law to be retained by him.””

   1 later decision quote this exact passage
   e.g. United States v. Wolters