The case of King v. State of West Virginia and Spruce Coal and Lumber Company in 1909 revolved around a dispute over land ownership rights. The plaintiff, King, claimed that he was the rightful owner of certain lands in West Virginia based on an old patent from the state's governor. However, these lands were already occupied by the defendants - the State of West Virginia and Spruce Coal & Lumber Co., who argued that they had acquired valid title to them through tax sales due to non-payment by previous owners. The Supreme Court ruled against King stating that his claim was invalid because it did not comply with statutory requirements for perfecting title under such patents; also noting that even if it had been perfected properly, any right he might have had would have been extinguished by adverse possession or lost through laches (unreasonable delay). Furthermore, as per court’s decision, since there were no allegations or proof showing fraud or irregularity in connection with tax sales conducted by defendant parties which could invalidate their titles obtained thereby; hence their claims stood superior than plaintiff’s claim.

The dissenting opinion in the case of King v. State of West Virginia and Spruce Coal and Lumber Company argued that the majority's decision to uphold a state law requiring corporations to pay an annual license tax was unconstitutional. The dissent contended that this law violated the Fourteenth Amendment, which guarantees equal protection under the law, by unfairly targeting out-of-state corporations for taxation while exempting domestic ones. They also believed it infringed upon interstate commerce rights protected by Article I, Section 8 of the Constitution. Furthermore, they disagreed with how broadly "doing business" was defined in relation to these taxes; even minimal contact with a state could trigger them according to their interpretation of this ruling. This view held that such broad definitions could lead states into overreaching their jurisdictional boundaries and infringing on federal authority or other states' rights.