Hylton v. United States’s Empirical Analysis
3 U.S. 171 · 1796
Citation profile
34 federal appellate · 14 district · 25 state decisions
How this case has been cited
Cited by 166 later decisions (51 by the Supreme Court) — most recently June 2024 · most notably Flast v. Cohen (1968), Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven (1967)
34 federal appellate · 14 district · 25 state decisions — followed in 13 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 Penhallow v. Doane's Administrators
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 166 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises ") (emphasis added); The Federalist No. 12 (Alexander Hamilton) ("[I]n America, far the greatest part of the national revenue is derived from taxes of the indirect kind, from imposts, and from excises.”
4 later decisions quote this exact passage“The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises”
3 later decisions quote this exact passage“The general division of taxes is into direct and indirect. Although the latter term is not to be found in the Constitution, yet the former necessarily implies it. Indirect stands opposed to direct. There may, perhaps, be an indirect tax on a particular article, that cannot be comprehended within the description of duties, or imposts, or excises; in such case it will be comprised under the general denomination of taxes. For the term tax is the genus, and includes, (1) Direct taxes. (2) Duties, imposts, and excises. (3) All other classes of indirect kind, and not within any of the classifications enumerated [above].”
2 later decisions 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.