Douglas Co. v. Commonwealth’s Empirical Analysis

Citation profile

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.

1. ““See. 567. Redress against erroneous assessment of taxes. — Any person assessed with taxes, aggrieved by an entry in either the land book or the personal property book, may, within two years after the delivery of such book to the treasurer, and any person assessed with a license tax, aggrieved thereby, may, within one year after such assessment, apply for relief to the court in which the commissioner gave bond and qualified, or to which or to whose clerk such bond and the certificate of his qualification were returned. The attorney for the commonwealth shall defend the application; and no order made in favor of the applicant shall have any validity unless it is stated therein that such attorney did so defend; that the commissioner making the assessment, or Iris successor, was examined as a witness touching the application; and the facts proved be certified. “Sec. 568. When court may order assessment to be corrected and money refunded. — If the court be satisfied that the applicant is erroneously charged on said books, or either of them, with any taxes, and that the erroneous entry was not caused by the failure or refusal of the applicant to furnish a list of liis property, real and personal, to the commissioner, on oatli, as the law requires; or that the applicant is erroneously charged with a license tax, and that the erroneous assessment was not caused by the failure or refusal of the applicant to furnish the commissioner, on oath, with the necessary information, as require”

   1 later decision quote this exact passage · from the majority
   e.g. Douglas Co. v. Stone