Asher Nathan v. The State of Louisiana’s Empirical Analysis

Citation profile

7 federal appellate · 6 district · 38 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 119 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““What is there in the products of agriculture, of mechanical ingenuity, of manufactures, which may not become the means of commerce ? And is the vender of these products exempted from state taxation because they may be thus used? Is a tax upon a ship, as property, which is admitted to be an instrument of commerce, prohibited to a state? May it not tax the business of ship-building the same as the exercise of any other mechanical art? And also the traffic of ship-chandlers, and others, who furnish the cargo of the ship and the necessary supplies? There can be but one answer to these questions. No one can claim an exemption from a general tax on his business within the state on the ground that the products sold may be used in commerce. No state can tax an export or an import as such except under the limitations of the constitution. ’ ’”

   1 later decision quote this exact passage · from the majority
   e.g. C. Adolph Low & Co. v. Austin

2. “individual who uses his money and credit in buying and selling bills of exchange, and who thereby realizes a profit, . . . is not engaged in commerce.”

   1 later decision quote this exact passage · from the majority
   e.g. BankAmerica Corp. v. United States