The Metropolitan Railroad Company v. District of Columbia case in 1889 revolved around the issue of taxation and its legality. The Metropolitan Railroad Company, a street railway company operating in Washington D.C., was taxed by the local government based on an act passed by Congress which allowed for such taxation to fund improvements within the city. However, the railroad company argued that this tax was unconstitutional as it violated their charter from Congress which exempted them from any taxes or duties not specifically mentioned within it. The Supreme Court ruled against the railroad company stating that while their charter did protect them from certain types of taxes, it did not provide blanket immunity from all forms of taxation especially those meant for public improvement projects benefiting everyone including corporations like themselves.

In the dissenting opinion for Metropolitan Railroad Company v. District of Columbia, Justice Bradley argued that the majority's decision was incorrect in its interpretation of the law and unfair to the railroad company. He contended that it was not reasonable or justifiable to hold a corporation liable for damages caused by an act beyond their control, such as a fire spreading from one building to another due to high winds. The justice believed this ruling set a dangerous precedent where corporations could be held responsible for any damage occurring on their property regardless of fault or negligence. Furthermore, he asserted that if this principle were applied universally, it would lead to absurd results and potentially ruinous liability for businesses.