State v. Automatic Sales’s Empirical Analysis
1964
Citation profile
4 state decisions
How this case has been cited
Cited by 6 later decisions — most recently April 1990
4 state decisions
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 Pure Oil Co. v. State · Montgomery Aviation Corp. v. State · Merchants Cigar & Candy Co. v. City of Birmingham
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It appears that during part of the period covered by the audit, here involved, there was in full force and effect § 718, Title 51, Recompiled Code of Alabama 1958, which levies a license or privilege tax for state purposes on any person, firm or corporation who sells cigarettes. The tax is measured by a graduated formula in accordance with the volume of sales and is (9) ‘[u]pon all cigarettes * * * over three and two-fifths inches long and less than five and one-half inches long,’ and is fixed at four mills on each such cigarette. This tax is in addition to all other taxes of every kind now imposed by law. ****** "This law was amended by Act No. 637, Acts of 1959, p. 1550, by requiring the seller to add the tax to the product, ‘ * * * it being the purpose and intent of this provision that the tax levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent of the state.’ This Act became effective on November 19, 1959. ****** “We hold that the trial court erred when it excluded from the gross receipts computation the stamp taxes which appellees (as retailers) paid the state prior to amendatory Act No. 637, supra, which changed the tax from one on the retailer to one on the consumer. Prior to this amendatory change, this tax applied to appellees for the privilege of doing business and was blended with other costs of doing business. Appellees had the privilege of absorbing this tax or adding it to”
1 later decision quote this exact passage · from the majority
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.