State v. Mason’s Empirical Analysis
1938
Citation profile
41 state decisions
How this case has been cited
Cited by 41 later decisions — most recently June 2005 · most notably State v. Pierre (1977), Lee v. Gaufin (1993)
41 state decisions
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 Royster Guano Co v. Commonwealth of Virginia · New State Ice Co. v. Liebmann · Hoyt v. . the Commissioners of Taxes · Hutchings v. Burnet · Chilvers v. People
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * A mere tax imposed upon a business or occupation, therefore, is not a license, unless the levy confers a right or privilege as to the business which would not otherwise exist. So, a right to license a business or occupation does not imply a right to exact a tax merely for revenue, and where the object is revenue the power to license for that purpose must be conferred in unequivocal terms.”
1 later decision quote this exact passage · from the dissente.g. Davis v. Ogden City
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.