Van Allen v. The Assessors’s Empirical Analysis
70 U.S. 573 · 1865
Citation profile
14 federal appellate · 8 district · 144 state decisions
How this case has been cited
Cited by 320 later decisions (82 by the Supreme Court) — most recently October 2007 · most notably Eisner v. Macomber (1920), Flint v. Stone Tracy Co. (1911)
14 federal appellate · 8 district · 144 state decisions — followed in 30 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 The People of New York on the Relation of the Bank of Commerce v. The Commissioners of Taxes for the City and County of New York · The Convoy's Wheat
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 320 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The tax on the shares is not a tax on the capital of the bank, but upon a distinct independent interest or property held by the shareholder.””
8 later decisions quote this exact passage · from the majority““That the president and cashier of every such association shall cause to be kept at all times a full and correct list of the names and residences of all the shareholders in the association, and the number of shares held by each, in the office where its business is transacted; and such list shall be subject to the inspection of all the shareholders and creditors of the association, and the officers authorized to assess taxes under state authority, during business hours of each day,” etc. Act June 3, 1864, c. 106, § 40, 13 Stat. 111 (Comp. St. 1913, § 9773). “Provided, that nothing in this act shall be construed to prevent all the shares in any of the said associations, held by any person or body corporate, from being Included in tho valuation of the personal property of such person or corporation in tho assessment of taxes imposed by or under state authority at the place where such bank is located, and not elsewhere, but not at a greater rate than Is assessed upon other moneyed capital in the hands of individual citizens of such state: (2) Provided, further, that the- tax so imposed under the laws of any state upon the shares of any of the associations authorized by this act shall not exceed the rate imposed upon the sharer, in any of the banks organized under authority of the state where such association is located: (3) Provided, also, that nothing in this act shall exempt the real estate of associations from either state, county, or municipal taxes to the same extent, accord”
4 later decisions quote this exact passage““A state possesses the power to authorize the taxation of the shares of national banks in the hands of stockholders, whose capital is wholly vested in stock and bonds of the United States, under the act of Congress of June 3, 1864.””
2 later decisions 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.