In the 1901 case of Kennard v. Nebraska, the U.S Supreme Court was tasked with determining whether a state law that required foreign corporations to maintain an office and agent within the state for service of process violated the Fourteenth Amendment's Equal Protection Clause. The plaintiff, Kennard, argued that this requirement placed an unfair burden on out-of-state companies compared to local ones. However, after careful consideration, the court ruled in favor of Nebraska. It held that states have a right to regulate businesses operating within their borders and can impose reasonable conditions on those businesses as long as they do not discriminate against interstate commerce or violate federal laws. Therefore, requiring foreign corporations to maintain an office and agent in-state did not infringe upon equal protection rights under the Fourteenth Amendment.

The dissenting opinion in the case of Kennard v. Nebraska argued that the state law imposing a tax on express companies operating within its borders was unconstitutional. The justice contended that this law violated both the Commerce Clause and Fourteenth Amendment, as it imposed an undue burden on interstate commerce and discriminated against out-of-state businesses. He maintained that states should not have the power to regulate or interfere with interstate commerce, which is under federal jurisdiction according to the U.S Constitution. Furthermore, he believed that such discriminatory taxation practices were unfair and unjust towards non-resident corporations who conduct business across state lines but do not receive equal protection under local laws compared to resident corporations. Thus, he disagreed with majority's ruling upholding Nebraska's taxing statute.