In the case of In re Kollock, 1896, the petitioner was a newspaper publisher who had been convicted for violating an Act of Congress that prohibited lotteries. The Supreme Court held that lottery advertisements and lists of prizes were "matter" within the meaning of this act. It also ruled that newspapers containing such information could be excluded from mail under postal laws. This decision upheld Congressional power to classify what constitutes non-mailable matter and regulate it accordingly through legislation. Furthermore, it affirmed Congress's authority to protect public morals by prohibiting certain activities deemed harmful or objectionable - in this instance, lotteries.

The dissenting opinion in the case of In re Kollock, 1896, was not explicitly recorded. However, it can be inferred that any dissent would have disagreed with the majority's decision to uphold a federal law taxing individuals who dealt in produce on commission (brokers). The potential arguments against this could include an assertion that such a tax was unconstitutional as it interfered with states' rights to regulate commerce within their borders or violated individual liberties by imposing undue financial burdens. They might also argue that Congress overstepped its bounds by using taxation powers for regulatory purposes rather than simply revenue generation.