Bannon v. Burnes’s Empirical Analysis
39 F. 892 · 1889
Citation profile
3 federal appellate · 2 district ·
How this case has been cited
Cited by 10 later decisions — most recently August 1943
3 federal appellate · 2 district ·
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 Fort Leavenworth Co v. Lowe · Van Brocklin v. Anderson · Abbott v. Lindenbower · De Treville v. Smalls · Radcliffe v. Scruggs
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Be tlie contention of plaintiff’s counsel correct, that the lien of the city government on this property, so- far as the owner and all other persons concerned, attached on the 1st day of January, 1879, yet under the city charter (section 4, art. 6) the fiscal year begins on the third Monday in April, which in 1879 was the 21st day of April. The assessment is made between the 1st day of January and the third Monday in April, and is delivered to the council at its first meeting of the fiscal year. The council then by ordinance proceeds ‘to levy taxes for the fiscal year.’ A copy of this, with the assessment books, is delivered to the auditor, who then extends the taxes, and delivers the tax book to the collector on the 1st day of May. Sections 20, 21. From which it is manifest that the taxes for the year 1879 were not levied until after the 9th day of April, and after the United States had acquired title to the property by purchase. The mere fact that the property owned on the 1st day of January became liable to taxes for that fiscal year would not avail for the purpose of taxation, without an assessment and levy. Taxes not assessed or levied can never become an effectual lien. Heine v. Commissioners, 19 Wall. 659 , 22 L. Ed. 223 ; Greenough v. Coal Co., 74 Pa. 486 -500; Black, Tax Titles, par. 43. The state, by the act of cession, covenanted, in effect, that when the government should purchase this property it would not thereafter make any levy. * * *””
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.