Samuel Gordon v. The Appeal Tax Court James Cheston’s Empirical Analysis
44 U.S. 133 · 1845
Citation profile
2 federal appellate · 39 state decisions
How this case has been cited
Cited by 94 later decisions (25 by the Supreme Court) — most recently September 1983 · most notably Hammond Packing Company v. State of Arkansas (1909), Williams v. Mayor and City Council of Baltimore Same (1933)
2 federal appellate · 39 state decisions — followed in 19 states
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 President of the Portland Bank v. Apthorp · In re the Mayor of New-York
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 94 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the words 'any further tax' ..., will, by common consent ... be intended to mean any additional tax besides that referred to, and not any further like tax.”
3 later decisions quote this exact passage · from the majority“‘ And be it enacted, that, upon any of the aforesaid banks accepting of and complying with the terms and conditions of this act, the faith of the State is hereby pledged not to impose any further tax or burden upon them during the continuance of their charters under this act.”
2 later decisions quote this exact passage““Such a contract is a limitation upon the taxing power of the legislature making it, and upon succeeding legislatures, to impose any further tax upon the franchise. But why, when • bought', as it becomes property, may it not be taxed as land is • taxed which has been bought from the State?- was repeatedly ; asked in the course of the argument. The reason is, that every one buys land, subject in his own apprehension to-the great law.of necessity, that we must contribute from it and all'of our property something to maintain the State. But a franchise for banking, when bought, the price is paid for the use of the privilege whilst its lasts, and any tax upon it would substantially be an addition to the price.””
1 later decision quote this exact passage · from the majority
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.