In the case of Graves v. Ashburn in 1909, the United States Supreme Court ruled on a dispute involving land ownership and inheritance laws. The plaintiff, Graves, claimed that he was entitled to certain lands under his father's will which had been sold by his mother during her lifetime. He argued that according to Georgia law at the time of his father's death (which would have prevented such sales), he should be considered as having inherited these lands directly from his father rather than through his mother’s estate. However, the defendant Ashburn countered this claim stating that subsequent changes in Georgia law allowed for such transactions made by widows. The court held in favor of Ashburn ruling that changes in state inheritance laws could apply retroactively without violating constitutional rights or principles since they did not create any new obligation nor impose any new duty but merely gave a different remedy for enforcing an existing right or obligation.

In the dissenting opinion for Graves v. Ashburn, Justice Harlan argued that the majority's decision was inconsistent with previous rulings of the court and violated principles of federalism. He contended that a state has no right to tax property owned by non-residents located outside its jurisdiction, even if it is used in business within the state. According to him, such taxation infringes upon sovereignty rights of other states where those properties are physically situated and contradicts established constitutional law which prevents one state from taxing personal property located in another without consent or some form of reciprocity agreement between them. Furthermore, he expressed concern over potential negative implications this ruling could have on interstate commerce as it might encourage discriminatory practices against out-of-state businesses operating within a particular state’s borders.