In the 1902 case of Evans v. Nellis, the United States Supreme Court addressed a dispute over land ownership in New York State. The plaintiff, Evans, claimed that he had purchased a tract of land from an individual who held title to it under an old Dutch patent dating back to colonial times. However, this claim was contested by the defendant, Nellis, who argued that his family had been living on and farming part of this same property for many years without any challenge to their possession or use of it. The court ruled in favor of Nellis based on principles established by common law regarding adverse possession - which allows someone to gain legal ownership over a piece of property if they have openly occupied and used it for an extended period without protest from the original owner. In its decision, the court noted that even though there might be some question about whether or not all conditions for adverse possession were met (such as whether occupation was continuous), these doubts should generally be resolved in favor of those currently occupying and using disputed lands. This ruling affirmed longstanding American legal traditions emphasizing practical usage and occupancy as key factors determining rightful ownership – especially when dealing with older titles where documentation may be unclear or incomplete.

In the dissenting opinion for Evans v. Nellis, 1902, Justice Harlan disagreed with the majority's ruling that a state could not tax property owned by non-residents differently than property owned by residents. He argued that states have an inherent right to determine their own taxation policies and should be able to differentiate between resident and non-resident owners if they see fit. According to him, this is because residents contribute more directly to the welfare of the state through their presence and participation in community life. Therefore, it would be justifiable for them to enjoy certain benefits such as lower taxes on their properties compared with those imposed on properties belonging to non-residents who do not participate in or contribute directly towards local affairs.