Fuller v. Payne’s Empirical Analysis
1914
Citation profile
1
cited by 1 later decisions
1
states following
July 1914
most recently cited
1 state decisions
Relationships
Relies on Taylor v. Strauss · State v. Morris
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““There is a marked distinction, where the discriminatory classification is created by the act making" the appropriations, and when such classification arises from, the manner, in which the provisions of the statutes are administered by the fiscal agents, in assessing property subject td.taxation. Conceding that the classification mentioned in the complaint would have rendered the statute, under which the appropriation was made, null and void if authorized by the legislature, it cannot be successfully contended that it had such effect, when adopted by the fiscal agents of the county. It is not alleged in the complaint, that the statute under which the taxes were collected was unconstitutional, and, ■therefore, ¡null] and) void, nor that the'fiscal officers assessed her property at more than its true value; nor that the rate or per centum upon which her taxes were collected, exceeded that which the law prescribed; nor that in dealing directly with her property, there was a failure tO' comply with any requirements of law. We, therefore, start out with the indisputable proposition, that the taxes paid by the plaintiff did not exceed the proportionate amount which it was her duty to; pay, and consequently was not illegal. She, however, contends that it would be inequitable, not to' refund the taxes paid by her, on the ground that other taxpayers owning property similar to hers, were not required by the fiscal authorities to return it, for taxation, and that thereby a greater burde”
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.