Leonard v. Reed’s Empirical Analysis
1909
Citation profile
10 state decisions
How this case has been cited
Cited by 10 later decisions — most recently October 1980
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 Catron v. Board of County Commissioners · Hartford Fire Ins. v. Smith · Graham v. Board of Commissioners · Sleight v. People · Board of County Commissioners v. Wilson
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Uniformity in taxing implies equality in the burden of taxation, and all taxes must be uniform on the same class of property within the jurisdiction of the authority levying them. — Catron v. County Commrs., 18 Colo. 553 , 33 Pac. 513 ; People ex rel. Crawford v. Lathrop, 3 Colo. 423 ; Sleight v. The People, 74 Ill. 47 . Tested by our constitution and the principles deducible therefrom, we find the law wanting in validity. It imposes a tax upon goods and merchandise brought into any county subsequent to the first day of May in any year for temporary lodgment and sale, and by necessary implication, relieves goods of a similar character brought into the same county at the same time from the burden of such tax if they be not placed upon the market. This discrimination robs the law of the indispensable requisite that taxes shall be uniform upon property within the jurisdiction of the body imposing them. If a certain character of property brought into a county for a particular purpose after the first day of May in any one year may be subjected to a tax, then all other property within the same jurisdiction of a similar character must be subjected to the same tax in order to satisfy the provision of our constitution on the subject of uniformity of taxation. — Graham v. Commrs. of Chautauqua Co., 31 Kan. 473 , ( 2 Pac. 549 ); County Commrs. v. Wilson, supra. It may be that the act only covers that class of goods or merchandise ^usually sold from a storeroom. We do not deem it necess”
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.