In the case of The People of the State of New York ex rel. Brooklyn City Railroad Company v. New York State Board of Tax Commissioner, 1904, the Supreme Court dealt with a taxation dispute between the Brooklyn City Railroad Company and the state tax board. The railroad company challenged its property assessment by arguing that it was unfairly high and discriminatory compared to other companies' assessments in similar situations. However, after reviewing all evidence presented before them, including how taxes were calculated for different properties within New York state's jurisdiction, the court ruled in favor of the tax commissioner's office stating that there was no violation or discrimination against any constitutional provision regarding equal protection under law while levying these taxes on properties owned by corporations like Brooklyn City Railroad Company.

In the dissenting opinion for The People of the State of New York ex rel. Brooklyn City Railroad Company v. New York State Board of Tax Commissioner, 1904, it was argued that the tax imposed by the state on franchises granted to corporations is not a property tax but rather an excise or privilege tax. The dissenting justices believed that this type of taxation does not violate any constitutional provisions and should be upheld as valid under law. They also disagreed with majority's interpretation regarding double taxation, asserting instead that there was no such occurrence in this case because different types of taxes were being levied on different aspects or privileges associated with corporate existence and operation. Furthermore, they contended that even if franchise taxes could be considered property taxes in some instances, they would still fall within states' rights to levy them as long as due process requirements are met.