John Almy Jun v. The People of the State of California’s Empirical Analysis
65 U.S. 169 · 1860
Citation profile
7 federal appellate · 4 district · 25 state decisions
How this case has been cited
Cited by 142 later decisions (51 by the Supreme Court) — most recently June 2023 · most notably Coe v. Town of Errol (1886), Pollock v. Farmers' Loan & Trust Co. (1895)
7 federal appellate · 4 district · 25 state decisions — followed in 12 states
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 Brown v. Maryland
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 142 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A bill of lading, or some written instrument of tlie same import, is necessarily always associated with every shipment of articles of commerce from the ports of one country to those of another. The necessities of commerce require it. And it is hardly less necessary to the existence of such commerce than casks to cover tobacco, or bagging to cover cotton, when such articles are exported to a foreign country; for no one would put his property in the hands; of a shipmaster without taking written evidence of its receipt on board the vessel, and the purpose for which it was placed in his hands. The merchant could not send an agent with every vessel, to inform the consignee of the cargo what articles he had shipped, and prove the contract of the master if he failed to deliver them in safety. A bill of lading, therefore, or some equivalent instrument of writing, is invariably associated with every cargo of merchandise exjiorted to a foreign country.””
1 later decision quote this exact passage · from the majority“It is impossibly to conceal from ourselves, that this is varying the form without varying’ the substance. It is treating a prohibition, which is general, as if it were confined to a particular mode of doing the forbidden thing. All must perceive, that a tax on the sale of an article, imported only for sale, is a tax on the article itself.”
1 later decision quote this exact passage · from the majority“A duty upon that is, in substance and effect, a duty on the article exported.”
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.