Stebbins v. Riley’s Empirical Analysis

Citation profile

42 federal appellate · 9 district · 162 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 357 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “'It may, if it chooses, exempt certain classes of property from any taxation at all, such as churches, libraries, and the property of charitable institutions. It may impose different specific taxes upon different trades and professions, and may vary the rates of excise upon various products; it may tax real estate and personal property in a different manner; it may tax visible property only, and not tax securities for payment of money; it may allow deductions for indebtedness, or not allow them. All such regulations, and those of like character, so long as they proceed within reasonable limits and general usage, are within the discretion of the state legislature, or the people of the state in framing their Constitution.' Bell's Gap R.R. Co. v. Pennsylvania, 134 U.S. 232, at p. 237 [ 10 S.Ct. 533 , 33 L.Ed. 892, 895 ].”

   7 later decisions quote this exact passage · from the majority
   e.g. Louisville Gas & Electric Co. v. Coleman · Quaker City Cab Co. v. Commonwealth of Pennsylvania

2. ““The guaranty of the Fourteenth Amendment of the equal protection of the laws is not a guaranty of equality of operation or application of state legislation upon all citizens of a state. As was said in Magoun v. Illinois Trust & Savings Bank, supra, 170 U.S. 283 , at page 293, 18 S.Ct. 594, 598 , 42 L.Ed. 1037 . “ ‘It only prescribes that that law have the attribute of equality of operation, and equality of operation does not mean indiscriminate operation on persons merely as such, but on persons according to their relations. In some circumstances it may not tax A. more than B., but if A. be of a different trade or profession than B., it may. * * * In other words, the state may distinguish, select, and classify objects of legislation, and necessarily this power must have a wide range of discretion.’ ” (Emphasis supplied)”

   2 later decisions quote this exact passage · from the majority
   e.g. Evans v. Idaho State Tax Commission · State v. Johnston

3. ““But we do not find it necessary to discuss the issue thus raised, for it has been repeatedly held by this Court that the power of testamentary disposition and the privilege of inheritance are subject to state taxation and state regulation and that regulatory taxing provisions, even though they produce inequalities in taxation, do not effect an unconstitutional taking of property, unless, as was said in Dane v. Jackson, 256 U. S. 589, 599 [ 65 L. Ed. 1107 , 41 Sup. Ct. Rep. 566], the taxing statute ‘results in such flagrant and palpable inequality between the burden imposed and the benefit received, as to amount to the arbitrary taking of property without compensation—“to spoliation under the guise of exerting the power of taxing.” ’ Citing Bell’s Gap R. R. v. Pennsylvania, 134 U. S. 232, 237 [ 33 L. Ed. 892 , 10 Sup. Ct. Rep. 533]; Henderson Bridge Co. v. Henderson City, 173 U. S. 592, 615 [ 43 L. Ed. 823 , 19 Sup. Ct. Rep. 553]; Wagner v. Baltimore, 239 U. S. 207, 220 [ 60 L. Ed. 230 , 36 Sup. Ct. Rep. 66].””

   1 later decision quote this exact passage · from the majority
   e.g. In Re Estate of Heck