In the case of New York State v. Barker in 1900, the U.S Supreme Court dealt with issues related to taxation and interstate commerce. The defendant, Barker, was a resident of New Jersey who owned stock in several corporations based in New York. Despite not residing or conducting business within the state, he was taxed by New York on his income from these stocks under its personal property tax laws. Barker argued that this violated both his Fourteenth Amendment rights (due process) and also constituted an interference with interstate commerce. The court ruled against him on both counts. It held that states have broad powers to levy taxes as long as they do so without discrimination and for public purposes only; furthermore, it found no violation of due process because Barker had sufficient connections with the state through his ownership of stock there. As for the claim regarding interference with interstate commerce, while acknowledging that states cannot impose direct burdens upon such trade, it concluded that taxing dividends derived from corporate activities within their borders did not constitute such a burden.

In the dissenting opinion for New York State v. Barker, 1900, it was argued that the majority's decision to uphold a law prohibiting lotteries violated individual liberties protected by the Constitution. The dissenting justices believed that while states have broad powers to regulate economic activities within their borders, they should not be able to infringe upon personal freedoms without clear justification. They contended that lottery tickets were a form of property and thus deserved protection under the Fourteenth Amendment’s due process clause. Furthermore, they maintained that selling such tickets did not constitute an act harmful enough to warrant state intervention or prohibition. Therefore, in their view, this case represented an overreach of state power into private affairs and set a dangerous precedent for future legislation potentially limiting individual rights.