In the Rogers v. Peck case of 1905, the U.S Supreme Court ruled on a dispute involving land ownership in Colorado. The plaintiff, Rogers, claimed that he had acquired rights to certain mining properties through tax deeds and sought to remove Peck from possession of these lands. However, Peck argued that the tax proceedings were invalid due to insufficient notice and thus his title was not extinguished by any subsequent sale for taxes. The court found in favor of defendant (Peck), holding that proper notice is essential before property can be sold for unpaid taxes; without it, no valid sale could occur and hence no title could pass under such a sale. Therefore, despite having purchased at a tax auction years prior with an assumption of clear title based on those sales being recorded as legal transactions by local authorities at the time they occurred - Rogers did not have legitimate claim over this property because original owner (Peck) never received adequate notification about his delinquent taxes or impending loss if left unpaid.

In the dissenting opinion for Rogers v. Peck, it was argued that the majority's decision to uphold a tax assessment on shares of stock in corporations doing business outside Ohio violated both state and federal constitutions. The dissenting justices believed that this taxation amounted to double taxation since these stocks were already taxed where the businesses operated. They also contended that such an imposition infringed upon interstate commerce by taxing property located beyond state borders, thus violating constitutional provisions against states levying taxes on out-of-state entities without representation or due process. Furthermore, they disagreed with the majority's interpretation of "doing business," arguing it should not encompass mere ownership of assets or properties in another jurisdiction but rather active engagement in commercial activities within Ohio itself.