In the case of New Jersey v. Anderson in 1906, the U.S Supreme Court ruled on a dispute regarding taxation laws. The state of New Jersey had imposed taxes on the stock owned by non-residents in foreign corporations doing business within its borders. Mr. Anderson, a resident of Pennsylvania who owned shares in such companies, challenged this law as unconstitutional under both due process and equal protection clauses of the Fourteenth Amendment to the United States Constitution. The Supreme Court upheld New Jersey's tax law ruling that it did not violate either clause mentioned above. They reasoned that since these corporations were using and benefiting from public services provided by New Jersey (like roads or police), it was fair for them to contribute towards their cost through taxation - even if their shareholders lived out-of-state. This decision affirmed states' rights to levy taxes on property located within their jurisdiction regardless of where its owners reside while also reinforcing corporate obligations towards local communities they operate within.

The dissenting opinion in the case of New Jersey v. Anderson, 1906, is not readily available in public records or legal databases. This could be due to a variety of reasons including but not limited to: there was no recorded dissenting opinion for this particular case; the details of such an opinion have been lost over time; or perhaps all justices concurred with the majority decision and thus no dissent occurred. Without specific information on who dissented and what their arguments were, it's impossible to provide a summary of that perspective for this Supreme Court Case from 1906.