67 Wash. 2d 97 - Black v. State’s Empirical Analysis
1965
Citation profile
3 federal appellate · 48 state decisions
How this case has been cited
Cited by 51 later decisions — most recently May 2006 · most notably 127 Wash. 2d 874 - Covell v. City of Seattle (1995), 113 Wash. 2d 929 - Forbes v. City of Seattle (1990)
3 federal appellate · 48 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 Allied Stores of Ohio, Inc. v. Bowers · Morrow v. Henneford · Vancouver Oil Co. v. Henneford · State Ex Rel. Hansen v. Salter · 40 Wash. 2d 347 - St. Paul & Tacoma Lumber Co. v. State
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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“`element of absolute and unavoidable demand.'”
7 later decisions quote this exact passage“an excise tax on the transaction of leasing tangible personal property. It is not a tax on property.”
2 later decisions quote this exact passage“"It is useless to press upon the attention of courts, as is often done, the idea that all taxes are really on the owners of property, either because of such ownership alone or the use of the property, in some way, so that in practical effect whatever be the form of the tax, let it be direct or indirect, in the ultimate it is on the property respecting the real basis thereof and on the person respecting the instrument that must necessarily discharge it; and that regardless of the form, the mere shadow of the matter, in substance the exaction should be regarded as a tax on property. All such methods of reasoning, however philosophical they may appear to be, have been met over and over again by the courts with the uniform result that the term `taxes on property,' as used in the organic law, means taxes on things tangible or intangible, as distinguished from taxation on the right to use or transfer things, or on the proceeds of business in which the use of things is essential, ...." 103 A.L.R. 18 , 20.”
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.