Pottock v. Mellott’s Empirical Analysis
1941
Citation profile
4 federal appellate · 11 state decisions
How this case has been cited
Cited by 15 later decisions — most recently October 1971
4 federal appellate · 11 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 Hagar v. · Witherspoon v. Duncan · Winona St Land Co v. State of Minnesota · Castillo v. McConnico · King v. Mullins
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““There is a tacit condition annexed to the ownership of property that it shall contribute to the public revenue in such manner and proportion as the legislative will shall direct. Land need not be assessed to any particular person unless the statute requires it, and the Legislature has authority to provide that property shall be assessed without any reference to the name of the owner. 3 Cooley, Taxation, § 1095; Del Castillo v. McConnico, 168 U. S. 674 , 18 S. Ct. 229 , 42 L. Ed. 622 ; Witherspoon v. Duncan, 4 Wall. 210, 217 , 18 L. Ed. 339 . Under the assessment statute applicable to the City of Wilmington it is manifest that the tax is assessed against the land, the name of the owner, last owner, or reputed owner, being expressly declared to be only an aid in the identification of the property.””
1 later decision quote this exact passagee.g. In re Schwartz
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.