The Albert Hanson Lumber Company, Ltd. v. United States case in 1922 revolved around the issue of whether or not the government had a right to seize property that was used for illegal purposes during World War I under the Lever Act. The Albert Hanson Lumber Company had been using its ships to transport goods from Canada to Alaska without obtaining proper licenses and permits, which was against wartime regulations set by Congress under the Lever Act. The U.S Government seized these vessels as they were being used illegally according to this act. The Supreme Court ruled in favor of the United States, stating that it did have a right to confiscate such properties if they were being utilized unlawfully during times of war. This decision upheld an important principle regarding governmental powers during periods of conflict - specifically their ability to enforce laws designed for national security and economic stability.

The dissenting opinion in the case of Albert Hanson Lumber Company, Ltd., v. United States argued that the majority's decision to uphold a tax on lumber exports was unconstitutional. The dissenters believed that this tax violated Article I, Section 9 of the Constitution which prohibits Congress from imposing taxes or duties on articles exported from any state. They contended that while it may be within Congress' power to regulate commerce with foreign nations and among states, it does not have authority to impose export taxes under these powers. Furthermore, they asserted that an excise tax is still considered a duty regardless of its name or form and therefore falls under constitutional prohibition against export taxation. The dissenters also expressed concern about potential economic implications such as discouraging exporters due to increased costs and potentially affecting international trade relations negatively.