In the case of GOSZLER v. CORPORATION OF GEORGETOWN, the Supreme Court was asked to decide whether a corporation had the power to tax its citizens without their consent. The plaintiff argued that such taxation violated his constitutional rights and should be declared unconstitutional. The court ruled in favor of Georgetown Corporation, finding that it did have authority to impose taxes on its citizens as long as they were reasonable and not oppressive or arbitrary. Furthermore, it held that corporations could exercise certain powers which would otherwise be reserved for state governments if those powers were necessary for corporate purposes and consistent with public policy. This decision established an important precedent regarding the scope of corporate power in America by recognizing a corporation's right to levy taxes on its citizens without their explicit approval.

In the case of Goszler v. Corporation of Georgetown, Chief Justice Marshall delivered a dissenting opinion in which he argued that the Court should not have granted an injunction against the defendant corporation because it had acted within its legal authority and was therefore immune from suit. He reasoned that since Congress had given corporations certain powers to act on behalf of their members, those actions could not be challenged by individuals who disagreed with them. Furthermore, he noted that if such suits were allowed to proceed then any action taken by a corporation would be subject to challenge and thus render corporate activity impossible. In conclusion, Chief Justice Marshall believed that granting injunctions against corporations for exercising their legally-granted powers would create uncertainty in business dealings and ultimately harm commerce as well as society at large.