In the case of J.W. Perry Company v. City of Norfolk, 1910, the U.S Supreme Court dealt with a dispute over property rights and taxation. The J.W. Perry Company owned land in Norfolk that was leased to the United States for use as a naval base under an agreement stipulating that if taxes were imposed on this property by local authorities, they would be paid by the federal government. However, when Norfolk attempted to tax this land, both parties refused to pay - J.W Perry arguing it wasn't liable due to its lease agreement with the federal government and Norfolk contending it had jurisdiction since it was within city limits. The court ruled in favor of J.W Perry Co., stating that while cities have authority over their territories for most purposes including taxation; properties used exclusively for governmental functions are exempted from such control unless explicitly stated otherwise by Congress or state legislature which hadn’t been done here. This decision reinforced principles regarding sovereignty and immunity where governments (federal/state) can exercise exclusive control over certain properties without interference from other jurisdictions.

The dissenting opinion in the case of J.W. Perry Company v. City of Norfolk argued that the city's action to condemn a portion of Perry's land for public use was not justified under eminent domain law, as it did not serve a legitimate public purpose. The dissenting justices contended that while cities have broad powers to take private property for public uses, these powers are not unlimited and must be exercised judiciously and fairly. They believed that in this instance, the city had overstepped its bounds by taking more land than necessary for its stated goal of improving street access, thereby infringing on Perry's property rights without sufficient justification or compensation. Furthermore, they disagreed with the majority’s interpretation of what constitutes “public use,” arguing instead that such determinations should be made based on specific circumstances rather than broad generalizations about municipal power and authority.