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← 328 ARK 296 - Oldner v. Villines

Oldner v. Villines’s Empirical Analysis

1997

Citation profile

21
cited by 21 later decisions
1
states following
March 2022
most recently cited

21 state decisions

How this case has been cited

Cited by 21 later decisions — most recently March 2022

21 state decisions

601997200020102020decided

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 Deitsch v. Tillery · City of Lowell v. M & N Mobile Home Park, Inc. · Battle v. Harris · Neal v. Wilson · Foster v. Jefferson County Quorum Court

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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “When a tax is enacted by the General Assembly or approved by a vote of the people without the statement of a purpose, the resulting revenues may be used for general purposes. We fail to see how the voting public could be misled on this point. It is only when a diversion of tax revenues occurs from a specific purpose that has been authorized to an unauthorized purpose that an illegal exaction occurs.”
    2 later decisions quote this exact passage
  2. “No tax shall be levied except in pursuance of law, and every law imposing a tax shall state distinctly the object of the same; and no moneys arising from a tax levied for one purpose shall be used for any other purpose. [Emphasis added.]”
    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.