Sims v. Vosburg’s Empirical Analysis

Citation profile

2 district · 28 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““It is true that owners of property are required by statute to list it for taxation, and that a tax levied against land in the name of one not the owner does not invalidate the tax. But unless it appears that the severed mineral interests in land evidenced by a duly recorded deed have actually been taxed in the name of the owner of the remainder of the estate as shown by the record, the taxes levied on land merely described by government surveys or metes and bounds, is not against the severed mineral rights. “It is evident from the facts in this case that the taxing authorities did not take into consideration the severed mineral interests in this property in valuing it for taxation. It was classed as grazing land and its value fixed at exactly the same value as that of other grazing land, from which the minerals have been severed. The severed mineral interests were neither assessed nor sold for taxes and the appellant obtained no title thereto by virtue of his certificates and tax deed.” (Emphasis ours.)”

   2 later decisions quote this exact passage
   e.g. Sawey v. Barr · Rio Costilla Cooperative Livestock Ass'n v. W. S. Ranch Co.

2. ““All tangible property in New Mexico is subject to taxation in proportion to value, and should be taxed, unless specifically exempted by the constitution or by its authority. Secs. 1, 3, and 5 of Article VIII, N. M. Constitution; Albuquerque Alumnae Ass’n v. Tierney, 37 N.M. 156 , 20 P.2d 267 ; State v. State Tax Commission, 40 N.M. 299 , 58 P.2d 1204 .””

   2 later decisions quote this exact passage
   e.g. Storrie Project Water Users Ass'n v. Gonzales · Flaska v. State

3. “The State of New Mexico and the United States have sold many thousands of acres of land in this state, reserving the mineral to the grantor. These lands are listed for taxes according to government survey, but no one would contend that a sale thereof for taxes could convey the minerals to the purchaser at a tax sale.”

   1 later decision quote this exact passage
   e.g. Devlin v. Bowden