The U.S. Supreme Court case Texas Company v. Brown, individually and as Commissioner of Agriculture of Georgia, et al., 1921 revolved around the constitutionality of a Georgia law that imposed taxes on out-of-state corporations for storing gasoline in public warehouses within the state. The Texas Company argued that this tax was discriminatory and violated both the Commerce Clause and Equal Protection Clause of the Constitution because it did not apply to in-state companies or individuals who stored gasoline similarly. However, the court upheld Georgia's right to impose such a tax, stating that it was within its power under police regulations aimed at protecting public safety due to potential fire hazards associated with storing large quantities of gasoline. The court also found no violation against equal protection since there were substantial differences between local dealers who had full control over their products versus non-resident corporations using public storage facilities.

In the dissenting opinion for Texas Company v. Brown, Justice Holmes argued that the Georgia law in question did not violate the Commerce Clause of the U.S. Constitution as it was a valid exercise of state police power to protect public health and safety. He disagreed with majority's view that Georgia's regulation on gasoline storage exceeded its authority under interstate commerce regulations, asserting instead that states should have broad latitude to regulate businesses within their borders for public welfare purposes even if such regulations indirectly affect interstate commerce. Furthermore, he contended that any potential burden imposed by this law on interstate commerce was incidental and permissible because it served an important local interest - preventing dangerous explosions from improperly stored gasoline.