Jaybird Mining Co. v. Weir’s Empirical Analysis
271 U.S. 609 · 1926
Citation profile
9 federal appellate · 9 district · 34 state decisions
How this case has been cited
Cited by 119 later decisions (47 by the Supreme Court) — most recently April 1989 · most notably Reid v. Covert (1957), United States v. Allegheny County Pa (1944)
9 federal appellate · 9 district · 34 state decisions — followed in 10 states
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on M'Culloch v. State of Maryland · Shaffer v. Carter · Galveston Harrisburg San Antonio Railway Company v. State of Texas · Van Brocklin v. Anderson · Leloup v. Port of Mobile
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 119 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Section 7302, Revised Laws 1910, provides ‘all property in this state, whether real or personal, including the property of corporations, banks, and bankers, except such as is exempt, shall be subject to taxation.’ “Nd constitutional implications prohibit a state tax upon the property of an agent of the government, merely because it is the property of such agent. “Although a corporation may be an agent of the United States, the state may levy a property tax upon its property, and, when Congress has not interposed to protect said property from state taxation, said taxation is not obnoxious to that objection.””
2 later decisions quote this exact passage · from the dissent““It is elementary that the federal government in all its activities is independent of state control. This rule is broadly applied. And, without congressional consent, no federal agency or instrumentality can be taxed by state authority. ‘With regard to taxation, no matter how reasonable, or how universal and undiscriminating, the State’s inability to interfere has been regarded as established since McCulloch v. Maryland, 4 Wheat. 316 .’ ” (Italics ours.)”
2 later decisions quote this exact passage · from the majority““It is a peculiar virtue of our system of law that the process of inclusion and exclusion, so often employed in developing a rule, is not allowed to end with its enunciation and that an expression in an opinion yields later to the impact of facts unforeseen.” (p. 619.)”
2 later decisions quote this exact passage · from the dissent
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.