Altman v. Kilburn’s Empirical Analysis
1941
Citation profile
2 federal appellate · 18 state decisions
How this case has been cited
Cited by 20 later decisions — most recently June 1995
2 federal appellate · 18 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 French v. Barber Asphalt Paving Co. · Davy v. McNeill · City of Knoxville v. Gervin · Gutierrez v. Middle Rio Grande Conservancy Dist. · In Re Proposed Middle Rio Grande Conservancy Dist.
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Taxes are the enforced proportional contributions from persons and property, levied by the state by virtue of its sovereignty for the support of government and for all public needs. ⅜ ⅜ ⅜ ⅜ ⅜ ⅜ [Although in levying these paving assessments the municipality was acting in a governmental capacity nevertheless such assessments are not levied for governmental purposes, and are, therefore, not taxes. The municipality exercises a governmental junction in levying the tax (for otherwise involuntary payment of such assessments could not be exacted), but it is not for a governmental purpose.”
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.