State Tonnage Tax Cases Cox v. The Collector Trade Company’s Empirical Analysis
79 U.S. 204 · 1870
Citation profile
15 federal appellate · 7 district · 25 state decisions
How this case has been cited
Cited by 108 later decisions (21 by the Supreme Court) — most recently March 2023 · most notably Flint v. Stone Tracy Co. (1911), Commissioner of Internal Revenue v. Flowers (1946)
15 federal appellate · 7 district · 25 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 Howell v. State · Perry v. Torrence · People v. Brooks
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 108 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Imposts or Duties on Imports or Exports.'”
2 later decisions quote this exact passage““The trial of issues of fact in the district courts, in all cases except cases in equity and cases of admiralty and maritime jurisdiction, and except as otherwise provided in proceedings in bankruptcy, shall be by jury. In causes of admiralty and maritime jurisdiction relating to any matter of contract or tort arising upon or concerning any vessel of twenty tons burden of upward, enrolled and licensed for the coasting trade, and at the time employed in the business of commerce and navigation between places in different States and Territories upon the lakes and navigable waters connecting the lakes, the trial of issues of fact shall be by jury when either party requires it.””
1 later decision quote this exact passage““Assumpsit for money had and received is an appropriate remedy to recover back moneys illegally exacted by a collector as taxes in all jurisdictions where no other remedy is given, unless the tax was voluntarily paid or some statutory conditions are annexed to the exercise of the right to sue, which were unknown at common law.””
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.