French v. Wade was a United States Supreme Court case that addressed the issue of whether a state could require a non-resident to pay a tax on the sale of real estate located in the state. The case was brought by a resident of the state of New York, who had sold real estate located in the state of Pennsylvania. The plaintiff argued that the tax was unconstitutional, as it violated the Due Process Clause of the Fourteenth Amendment. The Supreme Court held that the tax was constitutional, as it was a valid exercise of the state's power to tax. The Court noted that the tax was not discriminatory, as it applied equally to all non-residents, regardless of their state of residence. Furthermore, the Court held that the tax was not an undue burden on interstate commerce, as it was a reasonable exercise of the state's power to tax. In conclusion, the Supreme Court held that the tax was constitutional, as it was a valid exercise of the state's power to tax. The Court noted that the tax was not discriminatory, and did not impose an undue burden on interstate commerce.

In French v. Wade, the Supreme Court was asked to decide whether a state court had jurisdiction over an action brought by a citizen of one state against another in which the plaintiff sought damages for breach of contract. The majority opinion held that it did not have such jurisdiction and dismissed the case. Justice Field dissented from this decision, arguing that under Article III of the Constitution, Congress has power to make rules regulating cases between citizens of different states and therefore can grant original jurisdiction to state courts in these matters. He further argued that since Congress had not acted on this issue yet, it should be left up to each individual state's legislature or judiciary as they see fit. In conclusion, he stated his belief that if Congress were ever called upon to act on this matter then they should do so with caution and respect for both federalism principles as well as individual rights guaranteed by the Constitution.