Wheeler v. Weightman’s Empirical Analysis

Citation profile

2 federal appellate · 47 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “"... The essentials are that each man in city, county and state is interested in maintaining the state and local governments. The protection which they afford and the duty to maintain them are reciprocal. The burden of supporting them should be borne equally by all, and this equality consists in each one contributing in proportion to the amount of his property. To this end all property in the state must be listed and valued for the purpose of taxation, the rate of assessment and taxation to be uniform and equal throughout the jurisdiction levying the tax. The imposition of taxes upon selected classes of property to the exclusion of others, and the exemption of selected classes to the exclusion of others, constitute invidious discriminations which destroy uniformity ..." (l.c. 58.)”

   5 later decisions quote this exact passage · from the majority
   e.g. Northern Natural Gas Co. v. Williams · Lantz v. Hanna

2. ““An exemption from taxation, granted through favoritism or other arbitrary motive, of property not benefiting the public in any way different from other property of the state, could not be sustained even although the financial effect of the exemption might not be appreciably felt. “ ‘It. is difficult to conceive of a justifiable exemption law which should select single individuals or corporations, or single articles of property, and, taking them out of the class to which they belong, make them the subject of capricious legislative favor. Such favoritism could make no pretense to 'equality; it would lack the s.emblance of legitimate tax legislation.’ (1 Cooley on Taxation, 3d ed., p. 381.)” (p. 61.)”

   1 later decision quote this exact passage · from the majority
   e.g. Lantz v. Hanna

3. ““The legislature shall provide for taxing the notes and bills discounted or purchased, moneys loaned, and other property, effects, or dues of every description, (without deduction) of all banks now existing, or hereafter to be created, and of all bankers; so that all property employed in banking shall always bear a burden of taxation equal to that imposed upon the property of individuals.” (Art. 11, § 2.)”

   1 later decision quote this exact passage · from the majority
   e.g. Citizens Bank v. Tax Commission