In the 1915 case of Embree v. Kansas City and Liberty Boulevard Road District, the U.S Supreme Court was asked to determine whether a Missouri law that allowed for special taxation on property owners for road improvements violated the Fourteenth Amendment's Equal Protection Clause. The plaintiff, Embree, argued that his property was unfairly taxed at a higher rate than other properties in the district because it had been divided into lots while others remained undivided. The court ruled against Embree stating that there is no constitutional right to absolute equality in tax assessment and upheld Missouri’s ability to levy taxes based on its own classification system as long as it does not involve clear injustice or violation of fundamental rights. It concluded that differences between subdivided and undivided land were substantial enough to justify different rates of taxation.

In the dissenting opinion for Embree v. Kansas City and Liberty Boulevard Road District, it was argued that the majority's decision to uphold a special tax assessment on property owners violated their constitutional rights. The dissenting justices believed that this tax unfairly burdened certain individuals without providing them with any additional benefits or services in return. They contended that such an arbitrary imposition of taxes contradicted principles of fairness and equality under law, which are fundamental tenets of American jurisprudence. Furthermore, they expressed concern about potential abuses of power by local governments if allowed to levy taxes at will without sufficient checks and balances in place to protect citizens' interests.