In the case of De Bary & Company v. State of Louisiana in 1912, the U.S Supreme Court ruled on a dispute involving interstate commerce and state taxation rights. The plaintiff, De Bary & Co., was an out-of-state corporation that sold champagne in Louisiana through its own salesmen without paying any license tax to the state. The company argued that this practice was protected under the Commerce Clause of the Constitution which prohibits states from taxing interstate commerce. However, Louisiana countered by stating it had imposed a non-discriminatory license tax on all businesses selling goods within its borders - whether they were based inside or outside of Louisiana - and thus it wasn't specifically targeting interstate commerce. The court sided with Louisiana, ruling that while states cannot impose taxes directly on interstate commerce itself, they can levy taxes on activities related to but not part-and-parcel of such trade (like maintaining local offices or employing salespeople). Therefore, even though De Bary & Co.'s business involved transactions across state lines (interstate), their use of local resources for commercial purposes could be taxed by individual states without violating federal law.

The dissenting opinion in the case of De Bary & Company v. State of Louisiana argued that the state's regulation, which required all tobacco to be inspected and classified before it could be sold or removed from a warehouse, was not an unconstitutional interference with interstate commerce. The dissent contended that this law did not discriminate against out-of-state businesses as it applied equally to all tobacco within the state, regardless of its origin. Furthermore, they maintained that such inspection laws were common and necessary for protecting consumers from fraud and ensuring product quality standards are met. They also pointed out that if every regulatory measure affecting goods destined for interstate commerce were deemed unconstitutional then many beneficial health and safety regulations would have to be struck down as well.