Hinson v. Lott’s Empirical Analysis

Citation profile

2 federal appellate · 9 district · 24 state decisions

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 94 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““A tax is imposed by the previous sections of the same act of fifty cents per gallon on all whisky and all brandy from fruits manufactured in the state. In order to collect this tax, every distiller is compelled to take out a license and to' make regular returns of the amount of distilled spirits manufactured by him. On this he pays fifty cents per gallon. So that when we come in the light of these earlier sections of the act, to examine the thirteenth, fourteenth, and fifteenth sections, it is found that no greater tax is laid on liquors brought into the state than on those manufactured within it. And it is clear that, whereas collecting the tax of the distiller was supposed to be the most expedient mode of securing its payment, as to liquors manufactured within the state, the tax on those who sold liquors brought in from other states was only the complementary provision necessary to make the tax equal on all liquors sold in the state. As the effeet of the act is such as we have described, and it institutes no legislation which discriminates against the products of sister states, but merely subjects them to the same rate of taxation which similar articles pay that are manufactured within the state, we do not see in it an attempt to regulate commerce, but an appropriate and legitimate exercise of the taxing power of the states.””

   4 later decisions quote this exact passage · from the majority
   e.g. Sonneborn Bros. v. Cureton · Fulton Corp. v. Faulkner

2. “inasmuch as the Constitution provides that the citizens of each State shall be entitled to all privileges and immunities of citizens in the several States, it follows that the defendant might lawfully sell or offer or expose to sale, within the district described in the indictment, any goods which the permanent residents of the State might sell or offer or expose for sale in that district, without being subjected to any higher tax or excise than that exacted by law of such permanent residents.”

   1 later decision quote this exact passage
   e.g. Guy v. Baltimore