The Smithsonian Institution v. Meech case in 1897 revolved around the question of whether or not the Smithsonian Institution, a trust instrumentality of the United States, could be taxed by state governments. The Supreme Court ruled that it could not be taxed due to its federal status and purpose for public good. The case arose when Michigan imposed taxes on certain lands owned by the institution within its boundaries. The court held that as an establishment created and controlled by Congress for purposes of aiding governmental functions, it was exempt from taxation under state authority just like other government agencies performing similar roles.

The dissenting opinion in the case of Smithsonian Institution v. Meech argued that the Smithsonian Institution, as a public corporation created by Congress for educational and scientific purposes, should not be exempt from paying taxes on its real estate properties. The justice disagreed with the majority's interpretation of James Smithson's will and believed it did not intend to grant tax exemption to all property owned by the institution. He also pointed out that such an expansive reading could lead to potential abuses where large amounts of property could escape taxation under similar circumstances. Furthermore, he contended that if Congress had intended such broad tax exemptions for organizations like this one, they would have explicitly stated so in their legislation.