The Rector, Church Wardens, and Vestrymen of Christ Church in the City of Philadelphia brought a case against the County of Philadelphia. The church had been using part of their land for public use since 1758 and believed they should be exempt from paying taxes on that portion. They argued that it was not subject to taxation because it was used for charitable purposes as well as being dedicated to religious worship. The Supreme Court ruled in favor of the church, finding that although there were some exceptions to this rule, such as when property is held by an individual or corporation other than a religious society or institution, this particular parcel did indeed qualify for exemption from taxation due to its dedication solely towards charity and religion.

In the case of The Rector, Church Wardens, and Vestrymen of Christ Church in the City of Philadelphia v. The County of Philadelphia, Justice Grier dissented from the majority opinion that held that a tax levied on church property was unconstitutional. He argued that it is not within the power or duty of courts to inquire into religious matters and therefore they should not be deciding whether or not this particular tax was appropriate for churches. Furthermore, he believed there were no constitutional grounds upon which to base their decision as there are no provisions in either state or federal constitutions prohibiting such taxation. Instead, he argued that any disputes between parties over taxes should be settled by legislative bodies rather than judicial ones since legislatures have more knowledge about local conditions and can better determine what is fair for all involved parties.