The Delaware Railroad Tax case was a Supreme Court case that dealt with the issue of taxation. The case involved the Delaware Railroad Company, which was a corporation chartered by the state of Delaware. The company was subject to a tax imposed by the state of Delaware on the gross receipts of the company. The company argued that the tax was unconstitutional because it violated the Due Process Clause of the Fourteenth Amendment. The Supreme Court held that the tax was constitutional. The Court reasoned that the tax was a valid exercise of the state's power to tax, and that it did not violate the Due Process Clause. The Court noted that the tax was not discriminatory, and that it was applied uniformly to all corporations operating in the state. The Court also noted that the tax was not excessive, and that it was not so high as to be oppressive. The Court's decision in this case established the principle that a state may impose taxes on corporations operating within its borders, so long as the taxes are not discriminatory or excessive. This principle has been applied in numerous cases since then, and it remains an important part of the law today.

In the dissenting opinion of The Delaware Railroad Tax, Chief Justice Chase argued that the tax imposed by Delaware on railroad companies was unconstitutional. He believed that it violated Article I, Section 10 of the Constitution which states "No State shall pass any…Impost or Duty on imports or exports." In this case, he argued that since railroads are a form of transportation and goods were being transported across state lines from one place to another, then it should be considered an import/export duty. Therefore, according to him this tax was in violation of the Constitution and should not have been allowed. Furthermore, he also stated that if such taxes were permitted then other forms of interstate commerce would be subject to taxation as well which could lead to further complications down the line.