Phillips v. Hinkle’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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “There is a fundamental difference between the general taxing statutes set forth in § 31 et seq., Title 51, Code of 1940, and the unit system of assessment statutes set forth in § 78 et seq., Title 51, Code of 1940. Under the general taxing statutes taxes assessed against property are regarded not only as a lien in rem, but also as a personal debt due from the owner and collectible by personal action. Under the unit system of assessment statutes hs set forth in § 78 et seq., Title 51, where the assessment is made by the taxing authorities, the assessment and levy of taxes against the land is a proceeding only in rem.”

   1 later decision quote this exact passage
   e.g. Golden Mane Acquisitions, Inc. v. 100 Wall Street Associates (In Re Golden Mane Acquisitions, Inc.)

2. “"`Nor do we think the invalidity of this act is to be rested upon the theory of a denial of due process of law. Our cases recognize, in line with the authorities generally, that the due process clause of the Constitution (section 6) is applicable to tax proceedings, and it was so declared by this court in State Tax Commission v. Bailey & Howard, 179 Ala. 620 , 60 So. 913 ; State Tax Commission v. Tennessee Coal, Iron & R. Co., 206 Ala. 355 , 89 So. 179 . It only remains to ascertain what is necessary to meet the requirements of due process. * * *'"”

   1 later decision quote this exact passage
   e.g. Pike v. Southern Bell Telephone and Telegraph Co.