State v. Locke’s Empirical Analysis
1923
Citation profile
58 state decisions
How this case has been cited
Cited by 58 later decisions — most recently June 2014 · most notably Dougherty v. Vidal (1933), Lower Colorado River Authority v. Chemical Bank & Trust Co. (1945)
58 state decisions — followed in 18 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 Gasaway v. City of Seattle · Foster v. City of Duluth · County of Martin v. Drake · Smith v. City of Santa Monica · Locke v. Trustees of New Mexico Reform School
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The object of taxing property is to produce the revenues with which to conduct the business of the state; it is entirely inconsistent with our theory of government for the property of the state to be taxed, or sold for taxes, in order to produce the money to be expended by the state. Such a procedure is but taking the money out of one pocket and putting it in the other. Another consideration, which should not be overlooked, is that if public property, ... is to be burdened with a tax lien, the public might lose it entirely through oversight'or carelessness....”
1 later decision quote this exact passage
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.