United States v. Singer’s Empirical Analysis
82 U.S. 111 · 1872
Citation profile
10 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 42 later decisions (11 by the Supreme Court) — most recently September 2004 · most notably Flint v. Stone Tracy Co. (1911), Brushaber v. Union Pacific Railroad (1916)
10 federal appellate · 1 district · 4 state decisions
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.
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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Every one is advised in advance of the amount he will be required to pay if he enters into the business of distilling spirits, and, every distiller must know the produc ing capacity of his distillery. If he fail under these circumstances to produce the amount for which by the law he will in any event be taxed if he undertakes to distill at all, he is not entitled to much consideration.””
2 later decisions quote this exact passage · from the majority“`reimburse to the United States the expenses and salary of all storekeepers or other officers in charge of . . . warehouses'”
2 later decisions quote this exact passage“The law is not in our judgment subject to any constitutional objection. The tax imposed upon the distiller is in. the nature of an excise, and the only limitation upon the power Of Congress in the imposition of taxes of this character is that they shall be ‘ uniform throughout the United States.’ The tax here is uniform in its operation; that is, it is assessed equally uyoon all manufacturers of spirits wherever they are. The law 'does not establish one rule for one distiller and a different rule for another, but the same rule for all alike.”
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.