Morgan v. Parham’s Empirical Analysis

Citation profile

6 federal appellate · 8 district · 31 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 114 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Now, it is quite apparent that, if the state of California possessed the authority to impose the tax in question, any other state in the Union, into the ports of which the' vessels entered in the prosecution of their trade and business, might also impose a like lax. It may be that the course of trade or other circumstances might not occasioh as great a delay in other ports on the Pacific as at the port of San Francisco. But this is a matter accidental, depending on the amount of business to be transacted at the particular port, the nature of it, necessary repairs, etc., which in no respect can affect the question as to the situs of the property, in view of the right of taxation by tbe state. Besides, •whether the vessel, leaving her home port for trade and commerce, visits,, in the course of her voyage or business, several ports, or confines her operations in the carrying trade to one, are questions that will depend upon the profitable returns of the business, and will furnish no more evidence that she has become a part of the personal property within the state and liable to taxation at one port than at the others. She is within the jurisdiction of all or any of them temporarily, and for a purpose wholly excluding the idea of permanently abiding in the state or changing her home port. Our merchant vessels are not unfrequently absent for years, in the foreign carrying trade, seeking cargo, carrying and unlading it from port to port, during all the time absent; but they neithe”

   1 later decision quote this exact passage · from the majority
   e.g. Yost v. Lake Erie Transp. Co.

2. “. “1.. When a vessel is regulai'ly registered in the port to which it belongs, that is to say, f in the port nearest to which her owner, husband, or acting and managing-owner usually resides/ [registered, ex. gr., at New York,} the fact that she may be.temporarily in a port of a State [as ex. gr., Mobile, in Alabama,] other than that where her home port is, and engaged in lawful commerce — one •of the daily line of steamers — between that port and the port of a yet third State, [as ex. gr., New Orleans, in Louisiana] does not cause her to become incorporated into the personal property of .the State of Alabama, and .no State but that in which her- home.port is, has dominion over her for the purpose of taxation. ,2. The fact-that the vessel was enrolled by her master .as a coaster at Mobile, Alabama, and that her license as a coaster was renewed from year to year, does not affect her registry in New York, or her ownership there. It accordingly does.not change the rule.””

   1 later decision quote this exact passage
   e.g. Wheeling, Parkersburg & Cincinnati Transportation Co. v. City of Wheeling

3. ““A steam-boat or a post-coach, engaged in a local business within a state, may be subject to local taxation, although it carry the mail of the United. States. The commerce between the states may not be interfered with by taxation or otherwise, but its instruments and vehicles may be. It is not, therefore, upoh this principle that we decide this case. ””

   1 later decision quote this exact passage · from the majority
   e.g. Pullman's Palace Car Co. v. Twombly