This case involved a dispute between the plaintiffs in error, George B. Bissell, David T. Robinson and Calvin Day, and the City of Jeffersonville over an ordinance passed by the city council that imposed a tax on all persons who owned or occupied real estate within its limits. The plaintiffs argued that this ordinance was unconstitutional because it violated their rights under both state and federal law to be taxed only according to their representation in government bodies such as Congress or state legislatures. The Supreme Court ultimately ruled against them, finding that while taxation without representation is indeed prohibited by both state and federal law, this particular ordinance did not violate those laws since it applied equally to all citizens regardless of whether they were represented in government bodies or not. Furthermore, the court found that even if there had been some kind of violation present here then it would have been up to either Congress or the State Legislature – rather than courts – to address any grievances related thereto.

In the case of George B. Bissell, David T. Robinson, and Calvin Day v. The City of Jeffersonville, the dissenting opinion argued that a city ordinance requiring property owners to build sidewalks was unconstitutional because it violated their right to due process under the Fourteenth Amendment. The majority had held that cities have broad powers in enacting ordinances for public safety and convenience; however, Justice Field argued that this power should not be used as an excuse for taking away private property without just compensation or due process of law. He further stated that if such an ordinance were allowed to stand then any other arbitrary exercise of municipal authority could also be justified on similar grounds - thus allowing cities to take away private rights with impunity and without recourse from citizens who are affected by them.