Tomlinson v. Jessup’s Empirical Analysis

Citation profile

3 federal appellate · 40 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 103 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““There is no subject over which it is of greater moment for the state to preserve its power than that of taxation. It has, nevertheless, been held by this court, not, however, without occasional earnest dissent from a minority, that the power of taxation over particular parcels of property, or over property of particular persons or corporations, may be surrendered by one legislative body, so as to bind its successors and the state. • * * In these eases, and in others of a similar character, the exemption is upheld as being made upon considerations /moving to the state which give to the transaction the character of a contract. It is thus that it is brought within the protection of the federal constitution. In the case of a corporation, the exemption, if originally made in the act of incorporation, is supported upon the consideration of the duties and liabilities which the corporators assume by accepting the charter. When made, as in the present case, by an amendment of the charter, it is supported upon the consideration of the greater efficiency with which the corporation will thus be enabled to discharge the duties originally assumed by the corporators-to the public, or of the greater facility with which it will support, its liabilities and carry out the purposes of its creation. Immunity from taxation, constituting in these eases a part of the contract with the government, is, by the reservation of power such as is contained in the law of 1841, subject to be revoked equally ”

   1 later decision quote this exact passage · from the majority
   e.g. Northern Bank of Kentucky v. Stone

2. ““It shall become part of the charter of every corporation which shall, at the present, or any succeeding session of the General-Assembly, receive a grant of a charter, or any renewal, amendment, or modification thereof (unless the act granting the charter, renewal, amendment, or modification shall, in express terms, except it), that every charter, of incorporation granted, renewed, or modified as aforesaid, shall at all times remain subject to amendment, alteration, or repeal by the legislative authority.” (11 St. at Large, p. 108, § 41.)”

   1 later decision quote this exact passage
   e.g. Noble State Bank v. Haskell

3. ““ The reservation affects the entire relation between the State and the corporation, and places under, legislative control all rights, privileges, and immunities derived, by its charter, directly from the State.””

   1 later decision quote this exact passage
   e.g. Spring Valley Water Works v. Schottler