State Ex Rel. Atty. Gen. v. Tittmann’s Empirical Analysis
1938
Citation profile
23 state decisions
How this case has been cited
Cited by 23 later decisions — most recently April 2013
23 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 Carmichael v. Southern Coal & Coke Co. · Ohio Oil Co. v. Conway · James Tarrance v. State of Florida · Louisa Kidd v. State of Alabama · Reif v. Barrett
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ . if the tax is uniform, the amount of it is in the discretion of the taxing authorities, and it may all be levied at one time, or it may be the subject of several levies.’ “. . . There is no provision of the New Mexico Constitution which prohibits double taxation if the taxes are equal and uniform upon subjects of the same class; nor does the Federal Constitution afford protection against double taxation by the authorities of a state. Baker v. Druesedow, 263 U. S. 137 , 44 S. Ct. 40 , 68 L. Ed. 212 ;””
1 later decision quote this exact passage““An attorney who has paid the license tax exacted to raise funds to defray the expenses of the board of commissioners of the State Bar, and the license fee exacted under the Sales Tax Law for issuing a license without which those taxed under the act may not engage in business, and also 2 per cent of the gross income received from his professional labors as an attorney has not suffered ‘double taxation’ in the prohibitive sense.””
1 later decision quote this exact passage““ * * * but after payment of any such tax, penalty or interest under protest, which protest shall be duly verified by oath and shall set forth the grounds of objection to the legality of the tax, the taxpayer may bring action against the Tax Commission in the District Court of Santa Fe County for the recovery of any tax, interest or penalty so paid under protest. * * * ””
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.