In the case of Dow v. Memphis and Little Rock Railroad Company, the Supreme Court of the United States was asked to decide whether a railroad company was liable for damages caused by a fire that spread from its property to the property of a neighboring landowner. The plaintiff, Dow, owned a farm adjacent to the railroad's property and claimed that the fire had spread from the railroad's property to his farm, causing extensive damage. The railroad argued that it was not liable for the damages because it had taken reasonable precautions to prevent the fire from spreading. The Supreme Court held that the railroad was liable for the damages caused by the fire. The Court reasoned that the railroad had a duty to take reasonable precautions to prevent the fire from spreading, and that it had failed to do so. The Court also noted that the railroad had been aware of the potential danger of the fire spreading and had failed to take appropriate steps to prevent it. As a result, the Court held that the railroad was liable for the damages caused by the fire.

In the case of Dow v. Memphis and Little Rock Railroad Company, Justice Field delivered a dissenting opinion in which he argued that the majority had failed to consider certain aspects of the law when making their decision. He noted that while it was true that Congress had granted railroads immunity from state taxation, this did not necessarily mean they were exempt from all taxes imposed by states. In particular, he pointed out that there were some instances where states could impose taxes on railroad property for public purposes such as road construction or other improvements to benefit local citizens. Furthermore, Justice Field argued that even if Congress had intended to grant absolute immunity from taxation for railroads, it would have been necessary for them to explicitly say so in order to make sure no confusion arose over what types of taxes they were allowed or prohibited from collecting. Ultimately then, Justice Field concluded that since Congress had not made any clear statement regarding tax exemptions for railroads and since there existed circumstances under which states could legally impose taxes on them without violating federal laws; the court should have ruled against Dow’s claim rather than granting him an exemption based solely upon his interpretation of congressional intent with regard to railroad taxation