Beardmore v. Ling’s Empirical Analysis

Citation profile

1 district · 18 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““. . . Uniformity of taxation does not permit a systematic, arbitrary or intentional valuation of the property of one or a few taxpayers at a substantially higher valuation than that placed on other property within the same taxing district; . . .””

   3 later decisions quote this exact passage · from the majority
   e.g. 23 Kan. App. 2d 532 - Board of Douglas County Comm'rs v. Cashatt · McManaman v. Board of County Commissioners

2. “"Uniformity in taxation implies equality in sharing the burden of taxation, and this equality cannot exist without uniformity in the basis of assessment as well as in the rate of taxation...." (Syl. ¶ 2.)”

   2 later decisions quote this exact passage · from the majority
   e.g. Northern Natural Gas Co. v. Dwyer · Gordon v. Hiett

3. “The equal protection clause of the Fourteenth Amendment to the Constitution of the United States and Section One of the Eleventh Article of the Kansas Constitution requires a uniform and equal rate of assessment and taxation. Even so, reasonable departures from uniformity and equality are excused as inevitable. ..............”

   1 later decision quote this exact passage · from the majority
   e.g. Northern Natural Gas Co. v. Williams