In the 1890 case of Cook County v. Calumet & Chicago Canal & Dock Company, the Supreme Court ruled on a dispute over property taxation. The defendant, Calumet and Chicago Canal and Dock Company, owned submerged lands in Lake Michigan which they had filled in to create usable land. Cook County sought to tax this new land as real estate; however, the company argued that it was not taxable because it was created from navigable waters which were under state jurisdiction rather than county jurisdiction. The Supreme Court sided with Cook County stating that once the submerged lands were made into solid ground for business purposes by filling them up with earth or other material, they became liable for taxation as real estate under Illinois law. This decision established an important precedent regarding property rights and taxation of reclaimed water bodies.

In the dissenting opinion for Cook County v. Calumet & Chicago Canal & Dock Company, Justice Bradley argued that the Illinois legislature had no right to grant a private corporation control over navigable waters in the state. He contended that such bodies of water were public highways and should remain under government jurisdiction for all citizens' benefit. Furthermore, he believed that if a company was given authority over these waters, it would be able to charge tolls or fees at its discretion without any regulation from local authorities. This could lead to potential abuse and exploitation of this power by corporations at the expense of ordinary citizens who rely on these waterways for transportation or commerce purposes.