The U.S. Supreme Court case Detroit, Fort Wayne and Belle Isle Railway v. Osborn in 1902 revolved around a dispute over taxation of railway property by the state of Michigan. The plaintiff, Detroit, Fort Wayne and Belle Isle Railway Company argued that its property was being unfairly taxed at a higher rate than other properties within the same jurisdiction. They claimed this violated their rights under the Fourteenth Amendment's Equal Protection Clause which prohibits states from denying any person within its jurisdiction equal protection under law. However, the court ruled against them stating that there was no violation as long as all properties were assessed using similar methods for determining value and tax rates applied uniformly to all taxable property throughout each taxing district or unit.

The dissenting opinion in the case of Detroit, Fort Wayne and Belle Isle Railway v. Osborn argued that the majority's decision to uphold a Michigan law requiring railway companies to maintain fences along their tracks was an overreach of state power. The dissent contended that this law interfered with interstate commerce by imposing undue burdens on railway companies operating across state lines. It also suggested that such regulations should be left up to federal authorities rather than individual states, as they have broader jurisdiction over matters affecting multiple states or regions. Furthermore, it questioned whether there was sufficient evidence proving these fencing requirements were necessary for public safety or welfare - a key justification used by proponents of the law.