In the 1891 case of Budd v. New York, the U.S. Supreme Court ruled on a dispute involving interstate commerce and state taxation powers. The plaintiff, Budd, was an importer who challenged a New York law that imposed taxes on imported goods stored in original packages in warehouses within the state's jurisdiction before being sold or distributed to other states. He argued this violated both his rights under federal import laws and also interfered with Congress’s exclusive power over interstate commerce as per Article I Section 8 of the Constitution. The court disagreed with Budd's argument, upholding New York's right to tax these imports while they were still within its borders prior to their distribution elsewhere. It held that once such goods had reached their destination (in this case, New York) and were no longer in transit between states or countries - even if not yet sold - they could be considered part of general mass property within that state subject to local taxation without violating constitutional provisions regarding interstate commerce.

In the dissenting opinion for BUDD v. NEW YORK, Justice Brewer argued that the state of New York's quarantine laws were unconstitutional as they violated the Commerce Clause of the U.S. Constitution by interfering with interstate commerce. He contended that while states have a right to protect their citizens' health and safety, this should not infringe upon federal powers granted by the Constitution - in this case, regulating interstate commerce. Brewer believed that allowing individual states to control and regulate such matters could lead to confusion and inconsistency across different jurisdictions which would be detrimental to national interests. Therefore, he disagreed with majority’s decision upholding New York's quarantine law.