The U.S. Supreme Court case Texas & New Orleans Railroad Company v. Miller in 1910 revolved around the issue of whether a state could regulate interstate commerce by imposing taxes on railroad companies for using its tracks and facilities, which were considered public highways. The Texas & New Orleans Railroad Company argued that such taxation was unconstitutional as it interfered with interstate commerce, violating the Commerce Clause of the Constitution. However, the court ruled against them stating that states have authority to tax property within their jurisdiction even if used for interstate commerce purposes so long as it does not create direct burden or discrimination against said commerce. Therefore, railroads being taxed by states where they operate is constitutional because these are essentially property taxes rather than regulations on trade between states.

In the dissenting opinion for Texas & New Orleans Railroad Company v. Miller, it was argued that the state of Louisiana had no right to tax interstate commerce and that such a tax would be unconstitutional. The justice believed this case involved an attempt by a state to impose a direct burden on interstate commerce through taxation, which is expressly forbidden by the Constitution. He further stated that if states were allowed to levy taxes on businesses engaged in interstate trade, it could lead to serious economic consequences and potentially disrupt national unity. Therefore, he disagreed with the majority's decision upholding Louisiana's right to impose such taxes.