In the 1902 U.S. Supreme Court case Jaquith v. Rowley, a dispute arose over land ownership in Oregon between two parties: Jaquith and Rowley. The issue at hand was whether or not certain lands were included within the limits of a railroad grant made by Congress to aid in building the Pacific Railroad, as claimed by Mr. Rowley who had purchased them from said company; or if they were part of public domain available for homesteading under preemption laws, as argued by Mr. Jaquith who had settled on these lands with that intention. The court ruled in favor of Mr. Rowley stating that even though there may have been errors when initially determining which lands fell within the railroad's granted territory, once those boundaries were officially established and certified - regardless of any prior mistakes - they became final and binding unless appealed directly through legal channels during an allotted period after certification. Therefore since no such appeal was made regarding this particular tract before it was sold to Mr.Rowley (even though it might originally have been incorrectly classified), its status remained legally unchanged making his purchase valid while simultaneously invalidating any claims based on its supposed availability for homesteading.

In the dissenting opinion for Jaquith v. Rowley, it was argued that the majority's decision to uphold a tax assessment on property owned by a non-resident of Michigan violated principles of due process and equal protection under the law. The dissent contended that since Mr. Jaquith did not reside in Michigan, he should not be subject to its taxes unless he had been given an opportunity to contest them before they were imposed. Furthermore, it was pointed out that other states do not impose such taxes on non-residents' property without providing this opportunity for challenge or appeal first. Therefore, according to the dissenters, upholding this tax assessment would create an unfair double standard between residents and non-residents regarding their rights and obligations under state taxation laws.