Marsh v. Erhard’s Empirical Analysis
1946
Citation profile
7 state decisions
How this case has been cited
Cited by 7 later decisions — most recently September 1971
7 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 M'Culloch v. State of Maryland · Watson v. Witkin
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The directors levy a tax to provide necessary revenue for the authorized expenditures, the collection of which starts about six months before the fiscal year begins, i. e. before July 1st. The taxes are levied upon the basis of the calendar year and the budget is made on the basis of the fiscal year; this results in ‘staggered’ bookkeeping and awkward financing, but in no loss to the district. . . . “ ‘What the Directors have really done by the reduction of assessments in the two previous years is to arrange their finances on a calendar-year basis rather than on a fiscal year.’ . . . “ ‘We can see nothing in the law which prohibits the practice.’ ””
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.