In the case of Brown v. New Jersey in 1899, the U.S Supreme Court ruled on a dispute involving taxation and interstate commerce. The plaintiff, Brown, was a resident of Pennsylvania who owned shares in several corporations based in New Jersey. He argued that his out-of-state residency exempted him from paying taxes imposed by New Jersey on dividends received from these corporations. However, the court disagreed with this argument and upheld the state's right to tax such income. The decision hinged upon whether or not taxing dividends constituted an interference with interstate commerce - which would have made it unconstitutional under federal law. The court determined that since the source of income (the corporations) were within its jurisdiction, New Jersey had every right to levy taxes on profits derived therefrom regardless of where shareholders resided. This ruling affirmed states' rights to tax economic activity occurring within their borders even if it involved non-residents while also reinforcing limits placed by federal law regarding regulation of interstate commerce.

The dissenting opinion in the case of Brown v. New Jersey, 1899, was not recorded or is unavailable for review. Therefore, it's impossible to provide a summary of this particular viewpoint on the case.