Maxwell v. Page’s Empirical Analysis

Citation profile

1 federal appellate · 1 district · 28 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The essentials of taxation are the existence of the subject-matter which is to be subjected to taxation and its liability to the imposition of the tax, the assessing of the property for taxation, and the levying of the tax thereon.””

   2 later decisions quote this exact passage
   e.g. Manby v. Voorhees · State v. Magdalena Development Co.

2. ““No bill of review or other action attacking the title to any property sold at tax sale in accordance with this act shall be entertained by any court, nor shall such sale or title be invalidated by any proceedings except upon the ground that the taxes * * * had been paid before the sale, or that the property was not subject to taxation.””

   1 later decision quote this exact passage
   e.g. New Mexico Realty Co. v. Norment

3. ““subject only to the fundamental principle that a person whose property is to be subjected to taxation must have notice and an opportunity to be heard as to the amount of the charge upon his property, or, in other words, that due process of law must be provided for.””

   1 later decision quote this exact passage
   e.g. Coulter v. Gough