Scholey v. Rew’s Empirical Analysis
90 U.S. 331 · 1874
Citation profile
25 federal appellate · 12 district · 38 state decisions
How this case has been cited
Cited by 143 later decisions (32 by the Supreme Court) — most recently June 2024 · most notably Flint v. Stone Tracy Co. (1911), Brushaber v. Union Pacific Railroad (1916)
25 federal appellate · 12 district · 38 state decisions — followed in 19 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 Fashnacht v. Frank · Flanigan v. Turner
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 143 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Support to the first objection is attempted to be drawn from that clause of the Constitution which provides that direct taxes shall.be apportioned among the several States which may be included within the Union, according to their respective numbers; and also from the clause which provides that no capitation or other direct tax shall be laid unless in proportion to the census or amended enumeration; but it is clear that the tax or duty levied by the act under consideration is not a direct tax within the meaning of either of those provisions: Instead of that it is plainly an excise tax or duty, authorized by section eight of article one, which vests the power in Congress to lay and collect taxes, duties, imposts, and .excises, to pay' the debts, and provide for the common defence and general welfare. ... “Indirect taxes, such as duties of impost and excises and every other description of the' same, must be uniform, and direct taxes must be ■ laid in proportion to the census or enumeration as remodelled in the Fourteenth Amendment. Taxes on lands, houses, and other permanent real estate have always been deemed to be direct taxes, and capitation taxes, by the express words of the Constitution, are within the same category, but it never has been decided that any other legal exactions for the support of the Federal government fall within the condition that unless laid in proportion to numbers the assessment is invalid. “ Whether direct taxes, in the sense of the Constitution, com”
2 later decisions quote this exact passage · from the majority“Taxes on houses, lands, and other permanent real estate have always been deemed to be direct taxes, and capitation taxes, by the express words of ’the Constitution, are within the same category; but it has never been decided that any other legal exaction^ for the support of the Federal government fall within the condition that unless laid in propprtion to numbers the assessment is invalid.”
1 later decision quote this exact passage · from the majority“Neither duties nor excises were regarded as direct taxes by the authors of the Federalist. "). The tax here, for two separate reasons, is an excise and therefore not a direct tax. 33 First, the EPACT tax is an excise because it taxes consumables. As The Federalist notes, indirect taxes include "excises on articles of consumption.”
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.