In the case of County of Marin et al. v. United States et al., 1957, the Supreme Court ruled in favor of the U.S government over a dispute regarding property tax assessments on federal land leased to private entities. The county had been assessing taxes based on both improvements made by lessees and underlying federally-owned land value, which was contrary to California law that only allowed taxation for leasehold interests or improvements but not underlying federally owned lands. The court held that while states have power to tax private interest in federal lands, they cannot impose taxes directly upon those lands or their use as such would interfere with governmental functions and violate sovereign immunity principles under Supremacy Clause (Article VI) of Constitution.

The dissenting opinion in the case of County of Marin et al. v. United States et al., 1957, argued that the majority's decision to uphold a federal law requiring local governments to pay for improvements on federally owned land was an overreach of federal power and violated principles of state sovereignty. The dissenters believed that this requirement imposed undue financial burdens on local governments and infringed upon their rights under the Tenth Amendment, which reserves powers not delegated to the federal government by the Constitution for states or people. They also expressed concerns about potential abuses of power if such laws were allowed to stand unchallenged, arguing that they could be used as tools for political coercion or manipulation by forcing localities into compliance with national policies through economic pressure.