The Rector, Church Wardens, and Vestry of Christ Church in the City of Philadelphia brought a case against the County of Philadelphia. The plaintiffs argued that they were entitled to certain funds from the county for their hospital trust fund. They claimed that these funds had been promised by an act passed by Pennsylvania's General Assembly in 1851. However, the county refused to pay out any money on this basis as it was not included in its budget or appropriation laws. The Supreme Court ultimately ruled in favor of the County and held that since there was no specific provision made for payment within either budget or appropriation laws, then no such payments could be legally enforced upon them. This decision established a precedent which has been followed ever since; namely that government entities are only obligated to make payments when specifically authorized by law through either appropriations or budgets legislation.

In the case of The Rector, Church Wardens, and Vestry of Christ Church in the City of Philadelphia in Trust for Christ Church Hospital v. The County of Philadelphia, Justice Grier wrote a dissenting opinion arguing that the Court should have found in favor of the plaintiffs. He argued that since they had been paying taxes on their property for over fifty years prior to 1851 when an act was passed exempting them from taxation due to their charitable status, they were entitled to reimbursement from those taxes paid before 1851 as well as any future payments made after 1851 until such time as it could be determined whether or not they qualified for exemption under state law. Furthermore he argued that if this decision had gone against them then it would set a dangerous precedent whereby all other charities who may have paid taxes prior to being granted exemptions by state laws would also be denied reimbursement and thus suffer financial hardship which is contrary to public policy.