In the case of Joplin Mercantile Company v. United States (1914), the U.S Supreme Court ruled in favor of the government, upholding a lower court's decision that Joplin Mercantile Company was liable for taxes on its profits from selling alcohol to Native Americans living on reservations. The company argued it should not be taxed because it sold alcohol to tribal members who then resold it within their own communities, which were sovereign territories exempt from federal tax laws. However, the court found that Congress had broad power over commerce with Native American tribes and could therefore impose such taxes. It also noted that while individual tribe members might have immunity from certain laws due to their status as domestic dependent nations, this did not extend to non-tribal entities doing business with them.

In the dissenting opinion for Joplin Mercantile Company v. United States, it was argued that the government did not have a right to seize and sell property without providing due process of law. The dissenting justices believed that this case represented an overreach of governmental power, as they felt there were no legal grounds for such seizure and sale under existing laws at the time. They also disagreed with the majority's interpretation of what constituted "due process," arguing that it should include notice and opportunity to be heard before any action is taken against one's property rights. Furthermore, they contended that even if there had been some form of wrongdoing on part of Joplin Mercantile Company, this would still not justify depriving them their property without proper judicial proceedings or fair compensation.