C. Peter Magrath, who discovered the exchange while researching "Morrison R. Waite: The Triumph of Character", writes "In other words, to the Reporter fell the decision which enshrined the declaration in the "United States Reports"...had Davis left it out, "Santa Clara County v. Southern Pac. R. Co." would have been lost to history among thousands of uninteresting tax cases." At the same time, the correspondence makes clear that the headnote does reflect the Court's thinking, at least before hearing any arguments to the contrary.