In the case of Maine v. Grand Trunk Railway Company, 1891, the U.S. Supreme Court ruled in favor of the railway company. The state of Maine had attempted to impose a tax on the Canadian-based Grand Trunk Railway Company for its operations within Maine's borders. However, this was challenged by the railway company as an infringement upon federal authority over interstate and international commerce under Article I Section 8 Clause 3 (the Commerce Clause) of the Constitution. The court held that states could not interfere with or control foreign corporations engaged in interstate or international commerce through taxation measures without consent from Congress. It further clarified that while states have power to regulate domestic corporations within their jurisdiction, they cannot exercise such powers over foreign entities involved in interstate or international trade unless explicitly authorized by Congress. This decision reinforced federal supremacy over matters related to interstate and international commerce and limited state interference with these activities.

The dissenting opinion in the case of Maine v. Grand Trunk Railway Company argued that the state of Maine should not have jurisdiction over a foreign corporation like Grand Trunk Railway, which was incorporated under Canadian law. The dissenters believed that allowing states to regulate and control foreign corporations would lead to an abuse of power and could potentially harm international commerce. They also noted that while states do have some authority over domestic corporations within their borders, this does not extend to foreign entities operating within their territory. Furthermore, they contended that if every state were allowed to impose its own regulations on these companies it would create a chaotic system with conflicting rules and standards for businesses trying to operate across multiple jurisdictions.