Dean Richmond, appellant, brought a case against the City of Milwaukie and Ferdinand Kuehn. The dispute was over an ordinance passed by the city council that required all persons to pay a tax for any goods or merchandise they sold within its limits. Richmond argued that this ordinance violated his right to due process under the Fourteenth Amendment as he had not been given notice of it before being charged with violating it. The Supreme Court held in favor of Richmond, ruling that ordinances must be published before they can take effect and those affected by them must have reasonable notice so they may comply with them. This decision established an important precedent regarding due process rights for citizens when dealing with local governments’ laws and regulations.

In the case of Dean Richmond v. The City of Milwaukie and Ferdinand Kuehn, Chief Justice Taney delivered a dissenting opinion in which he argued that the city had no authority to pass an ordinance requiring citizens to pay for improvements made on their property. He reasoned that such ordinances were not authorized by any law or statute, nor did they have any basis in common law. Furthermore, he argued that if cities were allowed to impose such taxes without authorization from higher authorities it would lead to arbitrary taxation and could potentially be used as a tool for oppression against citizens who are unable or unwilling to pay them. In conclusion, Chief Justice Taney asserted that allowing cities this power would be unconstitutional and should not be permitted under the laws of the United States.