In the Sweringen v. St. Louis case of 1901, the U.S Supreme Court ruled on a dispute over taxation and property rights between railroad companies and municipalities in Missouri. The city of St. Louis had levied taxes against several railroads based on their total value, including tracks that extended outside city limits into other counties within the state. The railroads argued this was an unfair tax practice as it taxed them for property not located within the jurisdiction of St.Louis City. The court sided with the railroads, ruling that while cities have broad powers to levy taxes for public purposes, they cannot tax properties beyond their territorial boundaries unless explicitly authorized by state law - which wasn't applicable in this case. This decision upheld principles of fairness in taxation and clarified municipal taxing authority's limitations concerning properties extending across multiple jurisdictions.

The dissenting opinion in the Sweringen v. St. Louis case argued that the majority's decision was a departure from established principles of law and equity, particularly concerning property rights. The dissent contended that the city of St. Louis had no legal right to use or control private property without just compensation, even if it was for public purposes like street construction or improvement projects. They believed this violated constitutional protections against unlawful seizure and deprivation of property rights without due process of law under both state and federal constitutions. Furthermore, they disagreed with the majority's interpretation about "special benefits" accruing to adjacent landowners as justification for imposing special taxes on them; instead, they viewed these as general benefits enjoyed by all citizens rather than specific ones attributable solely to nearby properties.