In the 1906 case of Chapman and Dewey Land Company v. Bigelow, the U.S Supreme Court dealt with a dispute over land ownership in Florida. The plaintiff, Chapman and Dewey Land Company, claimed that they had purchased lands from the state of Florida which were swampy and unfit for cultivation or habitation under an Act passed by Congress in 1850 granting such lands to states. However, these lands were later discovered to be valuable phosphate deposits. The defendant, Bigelow argued that at the time when these lands were granted to Florida by Congress they weren't actually swamplands but rather submerged underwater due to tidal influences making them property of federal government not subject to grant under Swamp Lands Act of 1850.The court ruled in favor of Bigelow stating that if any part was covered permanently or periodically by tidewater it would remain as property owned by Federal Government irrespective whether it's swampy or not.

The dissenting opinion in the case of Chapman and Dewey Land Company v. Bigelow argued that the majority's ruling was incorrect because it failed to properly consider the nature of land contracts. The dissent asserted that a contract for sale does not transfer ownership until payment is made, thus any taxes levied during this period should be paid by the seller, not the buyer. They contended that while a buyer may have equitable title to property under contract, they do not hold legal title or possession until full payment has been received and deed transferred. Therefore, according to them, it would be unjust for buyers who are yet to fully own their properties legally and physically bear tax burdens meant for actual owners (sellers). This perspective disagreed with majority’s view which held buyers responsible for paying unpaid taxes on lands purchased but still under installment payments without having received deeds of conveyance from sellers.