Society for Savings v. Coite’s Empirical Analysis
73 U.S. 594 · 1867
Citation profile
13 federal appellate · 10 district · 68 state decisions
How this case has been cited
Cited by 179 later decisions (31 by the Supreme Court) — most recently May 1994 · most notably Flint v. Stone Tracy Co. (1911), Coe v. Town of Errol (1886)
13 federal appellate · 10 district · 68 state decisions — followed in 27 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 Reichart v. Felps
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 179 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is wholly unaffected by the fact that corporation or individual has or has not made investments in Federal securities.”
2 later decisions quote this exact passage · from the majority““ Such a power resides in government as a part of itself, and need not be reserved when property of any description, or the right to use it in any manner, is granted to individuals or corporate bodies. . . . The privileges and franchises of a private corporation are as much the legitimate subject of taxation as any other property of the citizens which is within the sovereign power of the state. Repeated decisions of this court have held, in respect to such corporations, that the taxing power of the state is never presumed to be relinquished, and, consequently, that it exists unless the intention to relinquish it is declared in clear and unambiguous terms.””
1 later decision quote this exact passage · from the majority““ ‘All subjects over which the sovereign power of the state extends a're objects of taxation; but those over which it does not extend are, upon the soundest principles, exempt from taxation.’ ‘The sovereignty of a state extends to everything which exists by its own authority, or is introduced by its permission,’ but not ‘to those means which are employed by Congress to carry into execution powers conferred on that body by the people of the United States.’ ””
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.