The U.S. Supreme Court case Cleveland, Cincinnati, Chicago and St. Louis Railway Company v. Backus in 1893 revolved around the issue of taxation on railroad properties by local authorities in Indiana. The railway company argued that their property was being unfairly taxed at a higher rate than other types of real estate within the state, which they claimed violated the Equal Protection Clause of the Fourteenth Amendment to the Constitution. However, after examining evidence presented by both sides regarding tax assessment practices for different kinds of property throughout Indiana, including railroads and non-railroad properties alike, the Supreme Court ruled against this claim made by Cleveland et al., stating there was no violation as such because all classes were treated equally under law when it came to taxation.

In the dissenting opinion for Cleveland, Cincinnati, Chicago and St. Louis Railway Company v. Backus, Justice Brewer argued that the majority's decision was a misinterpretation of the law and an overreach of judicial power. He contended that it is not within the court's authority to determine what constitutes reasonable rates for railway companies; this responsibility lies with legislative bodies or commissions appointed by them. Furthermore, he asserted that courts should only intervene in cases where there is clear evidence of abuse or discrimination on part of railway companies against certain customers - something which he believed had not been demonstrated in this case. In his view, if every dispute about freight charges were brought before courts instead of being resolved through negotiation between parties involved or regulatory authorities specifically tasked with overseeing such matters, it would result in unnecessary litigation and hinder economic activity.