The State of Pennsylvania brought a case against the Wheeling and Belmont Bridge Company, alleging that the bridge they had constructed over the Ohio River was an obstruction to navigation. The state argued that Congress had exclusive authority to regulate interstate commerce, including navigable rivers, and thus any bridges built across them must be approved by Congress. The company countered that their bridge did not impede navigation in any way and therefore no approval from Congress was necessary. Ultimately, the Supreme Court ruled in favor of Pennsylvania on this issue; it held that all structures crossing navigable waters are subject to congressional regulation as part of its power over interstate commerce.

In the dissenting opinion of this case, Justice McLean argued that Congress had exclusive authority to regulate interstate commerce and thus could not be preempted by a state law. He believed that the power of states to tax was limited in scope and should not extend beyond their own borders. Furthermore, he noted that if Pennsylvania were allowed to impose such taxes on an interstate bridge company it would create a dangerous precedent for other states attempting to do so as well. He concluded by stating his belief that any attempt by one state to control or interfere with another's internal affairs is unconstitutional and must be prevented at all costs.