Kelley v. Rhoads’s Empirical Analysis
1898
Citation profile
33 state decisions
How this case has been cited
Cited by 33 later decisions — most recently October 2017 · most notably Payne v. City of Covington (1938), Schramm v. Steele (1917)
33 state decisions — followed in 11 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 State v. Engle · State v. Board of Commissioners
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The erroneous character of the tax may be adjudged by the courts in a suit for a recovery of the amount paid, or by some other authorized proceeding, or the board itself may discover that it is' invalid. In either event it is to be refunded to the person entitled thereto. . . .” [Emphasis supplied] Ibid., p. 604.”
1 later decision quote this exact passage · from the dissent““. . . We are not of that opinion, but believe that it harmonizes with it, and tends to explain it. The two sections should be so construed that both shall stand, if possible. . . .” Ibid., 51 P. at p. 603 .”
1 later decision quote this exact passage · from the dissent““impresses upon the county board the absolute duty to direct the treasurer to refund any tax found to be erroneous, .” [Emphasis supplied] Ibid., p. 604.”
1 later decision quote this exact passage · from the dissent
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.