87 W. Va. 526 - State v. Kittle’s Empirical Analysis

Citation profile

20 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “In view of the connection in which they are found as well as upon general principles, provisions in constitutions and statutes, exempting property from taxation, are always strictly construed. They constitute exceptions from the operation of more general provisions requiring, ordinarily, equality and uniformity in taxation, so as to place the public burdens, as nearly as may be, upon all property and citizens alike. Considered independently of any adopted principle, equal and uniform taxation must be regarded as being equitable, fair and just. In as much as all exemptions evade the operation of this principle or encroach upon it, they ought to be strictly construed and the courts uniformly hold that they must be. (citations omitted)”

   1 later decision quote this exact passage
   e.g. In re Tax Assessment Against Maier

2. “it [parsonage] is legally defined as a house set apart for the minister's residence.”

   1 later decision quote this exact passage
   e.g. In Re Marlow