State v. Blatt’s Empirical Analysis

Citation profile

46 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““If the Legislature especially empowers the court to give relief against erroneous judgments of assessing bodies, then the court may act to give such relief. However, the court can only act in the manner provided by the statute and under such conditions as are prescribed by the statute. If a right is granted to an aggrieved taxpayer to recover taxes paid under protest, and a remedy is provided, the right must be exercised in the manner provided by the statute and the remedy must be sought in like manner. ‘The rule is well settled in this country that whenever a statute grants a right which did not exist at common law, and prescribes the time within which the right must be exercised, the limitation thus imposed does not affect the remedy merely, but is of the essence of the right itself, and one who seeks to enforce such right must show affirmatively that he has brought his action within the time fixed by the statute; and if he fails in this regard he fails to disclose any right to relief under the statute. (Citations omitted) ‘In Finnell v. Southern Kan. Ry. Co. (C.C.) 33 F. [427] 428, the court said: “There is also another class of cases in which a cause of action which does not exist at common law is created by the laws of a state. Causes of action of that character only exist in the manner and form and for the length of time prescribed by the statutes of the state which created them.” ‘In speaking of a statute very similar to the one now before us, the Supreme Judicial Cou”

   1 later decision quote this exact passage
   e.g. 157 Ind. App. 505 - Marhoefer Packing Co. v. Indiana Department of State Revenue

2. ““The phrase 'erroneously or illegally charged’ has a well-established meaning as found in such statutes. “ 'Statutes expressly provide for refunding in many states. Some of these statutory enactments contain provisions which call for the refunding of taxes in those cases in which taxes illegally assessed aré paid under a mistake of fact, or where there has been some clerical mistake in the assessment or collection of taxes. The term “erroneously assessed,” as used in such a statute, means an assessment illegal because of a jurisdictional defect and docs not include a mere error of judgment in valuing the property.’ Section 1259, c. 20, Cooley Taxation, vol. 3 (4th Ed.) pp. 2501 to 2506, inc.””

   1 later decision quote this exact passage
   e.g. Sandia Savings and Loan Association v. Kleinheim

3. ““ ‘* * * The term “erroneous assessment,” as there used, refers to an assessment that deviates from the law and is therefore invalid, and is a defect that is jurisdictional in its nature, and does not refer to the judgment of the assessing officers in fixing the amount of the valuation of the property. If the property paid on was exempt from taxation, or if the property was not located in the county, or if the tax was invalid, or if there was any clear excess of power granted, so as to make the assessment beyond the jurisdiction of the assessing officer or board, * * ””

   1 later decision quote this exact passage
   e.g. Flournoy v. First Nat. Bank of Shreveport