Chester City v. Pennsylvania was a case heard by the Supreme Court of the United States in 1876. The case involved a dispute between the City of Chester, Pennsylvania and the Commonwealth of Pennsylvania over the city’s right to levy taxes on the Pennsylvania Railroad. The city argued that it had the right to levy taxes on the railroad, while the Commonwealth argued that the city did not have the authority to do so. The Supreme Court ultimately sided with the Commonwealth, ruling that the city did not have the authority to levy taxes on the railroad. The Court reasoned that the power to tax was a power reserved to the state, and that the city did not have the authority to exercise that power. The Court also noted that the city had not been granted any special privileges or exemptions from taxation by the state. The decision in Chester City v. Pennsylvania was significant because it established the principle that the power to tax is a power reserved to the state, and that local governments do not have the authority to exercise that power. This decision has been cited in numerous subsequent cases involving taxation and local government authority.

In the dissenting opinion of Chester City v. Pennsylvania, Justice Brennan argued that the majority's decision was in direct violation of the Equal Protection Clause of the Fourteenth Amendment. He noted that while it is true that states have broad authority to regulate elections, they must do so in a manner consistent with constitutional protections and not discriminate against certain classes or groups. In this case, he argued, Pennsylvania had enacted an election law which imposed different requirements on cities than those imposed on other municipalities within its borders; thus creating unequal treatment for citizens living in cities as opposed to those living elsewhere. This type of discrimination was unconstitutional and should be struck down by the court. Justice Brennan concluded his dissent by noting that if such laws were allowed to stand then "the right to vote would become meaningless."