In the case of Stewart v. Barnes, 1893, the U.S Supreme Court was tasked with deciding on a dispute over land ownership in Utah. The plaintiff, Stewart, claimed that he had purchased and owned certain lands under an act passed by Congress known as "An Act for the relief of settlers on lands reserved for railroad purposes." However, his claim was contested by Barnes who argued that he held prior rights to these lands through preemption laws which allowed individuals to settle on public land before it is surveyed from the government. After reviewing both arguments and relevant legislation including preemption laws and railroad acts, the court ruled in favor of Barnes stating that his rights were superior due to earlier settlement dates despite later surveying times. This decision upheld previous rulings where preemptive rights have been given priority over subsequent legislative acts.

In the dissenting opinion for Stewart v. Barnes, it was argued that the majority's decision to uphold a tax on income derived from property without apportionment among states contradicted previous Supreme Court rulings and violated constitutional principles. The dissent emphasized that such an unapportioned direct tax on income from real estate or personal property is unconstitutional according to Article I, Section 9 of the Constitution. It pointed out inconsistencies in how different types of incomes were being taxed under this law - with some forms exempt while others were not - which they believed demonstrated arbitrary and unequal taxation. Furthermore, they warned against allowing Congress unlimited power to impose taxes without proper checks and balances as it could lead to potential abuses of power.