State Railroad Tax Cases Taylor Collector et al. v. Secor et al.’s Empirical Analysis
92 U.S. 575 · 1875
Citation profile
121 federal appellate · 85 district · 282 state decisions
How this case has been cited
Cited by 896 later decisions (133 by the Supreme Court) — most recently September 2022 · most notably Yakus v. United States (1944), Phillips v. Commissioner (1931)
121 federal appellate · 85 district · 282 state decisions — followed in 44 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 Dows v. City of Chicago · Case of the State Tax on Foreign-Held Bonds. Railroad Company v. Pennsylvania · Case of the State Freight Tax Reading Railroad Company v. Pennsylvania · Nichols v. United States
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 896 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.”
19 later decisions quote this exact passage · from the majority“"Before complainants seek the aid of the court to he relieved of the excessive tax, they should pay what is due. Before they ask equitable relief, they should do that justice which is necessary to enable the court to hear them. * * * It is not sufficient to say in the bill that they are ready and willing to pay whatever may be found due. They must first pay what is conceded to be due, or what can he seen to be due on the face of the bill, or be shown by affidavits, whether conceded or not, before the preliminary injunction should be granted. The state; is not to be thus tied up as to that of which there is no contest, by lumping it with that which is really contested. If the proper officer refuses to receive a part of the tax, it must be tendered, and tendered without the condition annexed of a receipt in full for all the taxes assessed.””
7 later decisions quote this exact passage · from the majority“[P]erfect uniformity of taxation as regards individuals or corporations, or the different classes of property subject to taxation, is a dream unrealized.”
7 later decisions 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.