In the case of Atchison Board of Education v. De Kay in 1892, the U.S Supreme Court ruled on a dispute over school district boundaries and taxation. The plaintiff, Atchison Board of Education, argued that it was unjustly taxed by defendant De Kay for property located outside its jurisdictional limits. The court held that while state law allowed for taxes to be levied within a school district's geographical boundary, this did not extend to areas annexed after the tax had been imposed unless explicitly stated by legislation. Therefore, since no such provision existed at the time when these lands were added to Atchison’s territory (and thus became subject to its taxing authority), they could not retroactively apply their levy onto them without violating due process rights under Fourteenth Amendment protections against arbitrary deprivation of property without legal justification or fair procedure.

In the dissenting opinion for Atchison Board of Education v. De Kay, it was argued that the decision to allow a school board to segregate students based on race contradicted the principles of equality enshrined in both state and federal law. The dissenting justices contended that segregation inherently implied inferiority and thus violated rights guaranteed by the Fourteenth Amendment. They also pointed out inconsistencies in applying this principle only to schools, arguing if racial separation were truly justifiable, it should apply across all public institutions - which was not being done. Furthermore, they expressed concern over potential misuse of such power by local authorities leading to further discrimination against minority groups.