45 Ala. App. 637 - State v. Murphy’s Empirical Analysis
1970
Citation profile
10 state decisions
How this case has been cited
Cited by 12 later decisions — most recently August 2013
10 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 Hamilton v. Adkins · Barnes v. Dale County Board of Equalization
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The property of private corporations, associations, and individuals of this state shall forever be taxed at the same rate;. . ."”
2 later decisions quote this exact passage“"The Supreme Court pointed out that mere inequality in valuation does not contravene constitutional provisions, to-wit, Sections 217 and 211 of the Constitution of Alabama, nor the Equality Clause of the Fourteenth Amendment of the Federal Constitution. It is only where there is a plan or intent to systematically or intentionally discriminate against an area, or class of taxpayers or class of property within a taxing area, and such plan smacks of fraud, bad faith, or evil design on the part of the taxing authority, that constitutional privileges are infringed. . . . The plan placed in effect indicated that the inequality of taxation placed upon the taxpayers of the first district chosen for reassessment was a temporary one due to the magnitude of the task involved. . . . It was plain that a plan must begin at some place in the county and that the board was working in good faith."”
1 later decision quote this exact passage“Sec. 211. Property taxes to be assessed in exact proportion to value of property. "All taxes levied on property in this state shall be assessed in exact proportion to the value of such property, ... * * * * * * "Sec. 217. Property of private corporations, associations and individuals to be taxed at same rate; exception as to religious, educational and charitable property. "The property of private corporations, associations, and individuals of this state shall forever be taxed at the same rate;. . .”
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.