In the Moore v. Stone case of 1900, the United States Supreme Court ruled on a dispute involving land ownership and mineral rights in Colorado. The plaintiff, Moore, claimed that he had acquired title to certain mining lands through tax deeds issued by local authorities after taxes were not paid by the original owners. However, these lands contained valuable gold deposits which were being mined by defendant Stone under leases from previous owners who disputed Moore's claim to ownership based on his tax deeds. The court held that while it was true that non-payment of taxes could lead to forfeiture of property as per Colorado law at the time, this did not automatically confer absolute title upon those purchasing such properties at tax sales without further action taken against defaulting taxpayers within a specified period (in this case six years). As no such action had been initiated or completed within said period following issuance of his tax deeds, Moore's claim was deemed invalid. Furthermore, even if valid claims existed for surface rights over these lands due to unpaid taxes; subsurface mineral rights would still remain with original owners unless specifically included in any foreclosure proceedings - something which hadn't occurred here either. Thus overall ruling favored Stone and upheld prior lower court decisions.

The dissenting opinion in the case of Moore v. Stone argued that the majority's decision to uphold a tax assessment on property owned by an individual who was not a resident of the state, and therefore had no political voice or representation, violated principles of fairness and justice. The dissent contended that non-residents should be treated equally under law with residents when it comes to taxation. It also pointed out potential issues arising from this ruling such as double taxation if other states followed suit. Furthermore, they disagreed with the majority's interpretation of 'due process,' arguing that due process requires more than just notice; it necessitates fair treatment which they believed was absent in this case.