In the 1892 case of Sutliff v. Lake County Commissioners, the U.S Supreme Court ruled in favor of Lake County, upholding its right to levy taxes on a bridge owned by Sutliff. The plaintiff, Mr. Sutliff, had built a toll bridge over Grand River and argued that since he was already paying for maintenance and operation costs out of his own pocket without any aid from the county or state government, it was unjust for him to also pay property tax on it. However, the court disagreed with this argument stating that despite being privately funded and maintained; bridges are public utilities which serve an important function in society - facilitating transportation across bodies of water - thus making them subject to taxation like other properties within a jurisdiction's boundaries regardless if they're publicly or privately owned.

The dissenting opinion in the Sutliff v. Lake County Commissioners case argued that the county commissioners had no legal authority to issue bonds for a railroad company, as it was not within their jurisdiction or power. The dissenters believed that this action violated both state and federal law, specifically arguing against the majority's interpretation of Ohio law which they claimed allowed such actions by local governments. They contended that even if there were ambiguity in state laws regarding this matter, any doubt should be resolved in favor of taxpayers who would ultimately bear the burden of these debts. Furthermore, they disagreed with the majority’s view on constitutional grounds asserting that issuing bonds for private corporations infringed upon individual property rights without due process of law and amounted to an illegal taking under Fifth Amendment protections.