In the case of Huntington v. Texas, the Supreme Court of the United States was asked to decide whether a state could impose a tax on a railroad company that was chartered by another state. The plaintiff, Huntington, was a citizen of Texas and the owner of a railroad company that was chartered by the state of Louisiana. The defendant, Texas, had imposed a tax on the railroad company, which Huntington argued was unconstitutional. The Supreme Court held that the tax was unconstitutional because it violated the Privileges and Immunities Clause of the Fourteenth Amendment. The Court reasoned that the tax discriminated against citizens of other states and thus violated the clause. The Court also held that the tax was an unconstitutional burden on interstate commerce. The Court's decision in Huntington v. Texas established that states cannot impose taxes on businesses that are chartered by other states. This decision has been cited in numerous cases since then, and it remains an important precedent in the area of interstate commerce.

In the case of Huntington v. Texas, Justice Field wrote a dissenting opinion in which he argued that the majority's decision was not supported by precedent or sound legal reasoning. He stated that under existing law, an individual could only be held liable for damages if they had acted with intent to cause harm and were negligent in doing so. In this case, however, there was no evidence of either intention or negligence on behalf of the defendant; thus, it would be unjust to hold them liable for any damages caused by their actions. Furthermore, Justice Field argued that even if one assumed that some form of liability existed without proof of fault or intent on behalf of the defendant (as suggested by the majority), then such a rule should not apply retroactively as it would violate due process rights guaranteed under both state and federal constitutions. As such, Justice Field concluded his dissent with an argument against holding defendants responsible for past acts where no fault can be proven at present time.