In the case of Spreckels v. Brown, Claus Spreckels, a sugar refiner from California, sued Governor James N. Gillett and Attorney General Ulysses S. Webb for enforcing an act that prohibited corporations from making campaign contributions to political parties or candidates in state elections. The Supreme Court ruled against Spreckels on the grounds that his rights were not violated by this law because it was enacted to prevent corruption in politics and ensure fair elections free of undue influence from wealthy individuals or corporations.

In the dissenting opinion for Spreckels v. Brown, it was argued that the majority's decision to uphold a California law taxing sugar refineries based on their production capacity rather than actual output was unjust and unconstitutional. The dissenting justices believed this method of taxation unfairly targeted larger businesses with greater potential for production but not necessarily higher actual output. They contended that such an approach violated the Equal Protection Clause of the Fourteenth Amendment by treating similar entities differently without reasonable justification. Furthermore, they asserted that it also infringed upon due process rights by imposing arbitrary and unreasonable taxes without fair notice or opportunity to challenge them before impartial tribunals.