Ritchie v. Mulvane’s Empirical Analysis

Citation profile

11 state decisions

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

1. ““This statute was enacted in the interest of equity and justice, and its provisions should be so construed as to promote justice. It is wholly unlike that class of statutes which attempts to give the land of one person to another for an inconsiderable sum. The former is liberally construed, the latter is strictly construed. The 'former was enacted for just such cases as the one at bar. It was enacted for void tax deeds, and not for valid tax deeds. A person holding under a valid tax deed has no need of such a statute. Only persons holding under void tax deeds need such a statute.- The laws under whose provisions tax titles are created are usually construed strictly, and therefore we hold that the tax deed in this case is void. But laws enacted for the purpose of enforcing, in a fair -and reasonable manner, the delinquent members of society to discharge that moral obligation resting upon them as well as upon others to bear their proportionate share of the public burdens are always construed liberally, so as to promote their object, and therefore we hold that before the plaintiff can recover his property he must pay to the defendant the taxes which he ought to have paid a long time ago to the public officers, and which thé defendant has himself paid.” (Page 295.)”

   1 later decision quote this exact passage · from the majority
   e.g. Lewis Academy v. Wilkinson

2. ““A person who commences early under section 253 of the civil code to enjoin the collection of a supposed illegal tax is entitled to be favorably heard.' Also, a person whose land is claimed for an inconsiderable sum of money paid for it, as a tax paid at a tax sale usually is when compared with the value of the land, is entitled to defeat the tax deed or tax title for «comparatively a very small irregularity; but when a person stands by for years, knowing that his land is taxable, that it is taxed, and that only a reasonable tax is imposed upon it, refusing to pay his just taxes, the just demands of the public in the form of taxes, because of some irregularity that does not render the taxes any the less just than they would be if no irregularity had intervened, and until some innocent third person has invested his money by paying such taxes, is not entitled to any sympathy or encouragement from the courts or elsewhere. Section 142 of the tax law was enacted for just such persons and for just such cases.” (Page 253.)”

   1 later decision quote this exact passage · from the majority
   e.g. Lewis Academy v. Wilkinson

3. ““Observe the foregoing language: ‘A lien for all taxes shall attach to the real property subject to the same.’ No reference is here made' to any assessment. This means that whenever a tax is levied and the first day of the next November has arrived a lien shall attach to all property subject to the tax, whether.any assessment has yet been made or not. If no assessment has yet been made, the county clerk may make it afterward. (Tax Law, §§ 18, 52, 53, 54, 70.) Of course the amount of the lien can not be ascertained until some assessment or valuation of the property is made, but the county clerk can make it at any time. It will be seen that the law is careful to prevent the escape from taxation of any person. All must bear their fair share of the public burdens; and no one is permitted to escape taxation merely because of some irregularity in the assessment or elsewhere. All must pay their taxes.” (Page 252.)”

   1 later decision quote this exact passage · from the majority
   e.g. Doty v. Maddux