Hayes v. Smith’s Empirical Analysis
1920
Citation profile
13 state decisions
How this case has been cited
Cited by 13 later decisions — most recently March 1973
13 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 Bacon v. People of the State of Illinois · Northwestern Mut Life Ins Co v. State of Wisconsin · Hilger v. Moore · Graham v. Board of Commissioners · 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The authority of the state to make a proper classification of property for the purpose of taxation is settled beyond controversy in this jurisdiction. (Citation omitted). But a proper classification implies that there exist real differences as between the subjects constituting the different classes, and excludes the idea of arbitrary selection."”
1 later decision quote this exact passage · from the majority“in order for personal property, other than the net proceeds of mines, to acquire a situs for the purpose of taxation it must be within the state and subject to its jurisdiction at 12 o'clock noon on the first Monday of March,”
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.