In the case of Childers, State Auditor v. Beaver et al., 1925, the U.S Supreme Court was tasked with determining whether a state law in Oklahoma that required foreign corporations to pay an annual fee for the privilege of doing business within its borders violated constitutional rights. The plaintiff argued that this requirement constituted an infringement on interstate commerce and equal protection laws as domestic companies were not subjected to similar fees. However, the court ruled in favor of Oklahoma's right to impose such charges. It held that states have broad powers under their police authority and can levy taxes or other fees on businesses operating within their jurisdiction provided they do not discriminate against out-of-state entities or interfere with federal regulation of interstate commerce.

In the dissenting opinion for Childers, State Auditor v. Beaver et al., it was argued that the majority's decision to uphold a state law requiring county auditors to pay over all fees collected in excess of $3,000 per year into the state treasury violated constitutional principles. The dissenting justices believed that this law effectively transformed elected county officials into salaried officers of the state, undermining their independence and potentially compromising their ability to act as checks on state power. They also expressed concern about potential violations of due process rights if these officials were not adequately compensated for their work. Furthermore, they disagreed with the majority's interpretation of previous court rulings on similar issues and felt that those precedents should have led to a different outcome in this case.