In the 1892 case of Cadwalader v. Wanamaker, John Wanamaker, a Philadelphia merchant and Postmaster General under President Benjamin Harrison, was sued by George Cadwalader for alleged non-payment of duties on imported goods. The Supreme Court ruled in favor of Wanamaker stating that as an officer of the United States government acting within his official capacity, he could not be held personally liable for any supposed debts or obligations incurred by the government itself. This decision reinforced the principle that individuals cannot sue federal officers over actions taken in their official capacities unless they have clearly violated established law or constitutional rights.

In the dissenting opinion for the case of Cadwalader v. Wanamaker, Justice Brewer argued that there was no legal basis to prevent John Wanamaker from importing goods into Philadelphia without paying duties on them. He contended that as long as these goods were not intended for sale or use within the United States, they should be exempt from import taxes under existing laws and regulations. Furthermore, he believed that it was unreasonable to expect an importer like Wanamaker to pay duties on items which may never enter into domestic commerce at all. In his view, this would amount to a form of taxation without representation - a principle fundamentally against American values and constitutional law.