The U.S. Supreme Court case Grand Rapids and Indiana Railway Company v. Osborn in 1903 revolved around a dispute over the taxation of railroad properties by state authorities. The Grand Rapids and Indiana Railway Company challenged the legality of taxes imposed on its property by Michigan tax officials, arguing that they were unconstitutional as per the Fourteenth Amendment's due process clause because they included property outside of Michigan's jurisdiction (i.e., railway lines extending into other states). However, the court ruled against this argument, stating that it was within a state’s power to levy taxes on an apportioned basis for interstate businesses operating within their boundaries. Therefore, even though part of the company’s operations extended beyond Michigan borders, it could still be taxed based on its business conducted within Michigan territory without violating constitutional principles.

The dissenting opinion in the case of Grand Rapids and Indiana Railway Company v. Osborn argued that the majority's decision was inconsistent with previous rulings regarding railroad companies' liability for damages caused by fires started by their locomotives. The dissent contended that a railway company should be held liable if it can be proven that its negligence led to a fire, regardless of whether or not there were other contributing factors such as weather conditions. Furthermore, they disagreed with the majority's assertion that plaintiffs must prove specific acts of negligence; instead, they believed it should be sufficient to demonstrate general negligence on part of the railway company. They also emphasized that railroads have an inherent risk associated with them and thus carry a higher duty of care than ordinary citizens.