The State of Rhode Island v. The State of Massachusetts was a case heard by the United States Supreme Court in 1837. At issue was whether or not Rhode Island had the right to tax certain lands that were located within its borders but owned by citizens of Massachusetts. In an opinion written by Chief Justice Taney, the court held that while states have exclusive jurisdiction over their own territory, they do not have authority to impose taxes on property belonging to citizens from other states without their consent. Furthermore, it found that such taxation would be unconstitutional as it would violate Article IV Section 2 of the Constitution which guarantees "the Citizens of each state shall be entitled to all Privileges and Immunities" enjoyed in other states. As such, Rhode Island's attempt at taxing these properties was deemed invalid and struck down accordingly.

In the case of The State of Rhode Island v. The State of Massachusetts, Chief Justice Taney delivered a dissenting opinion in which he argued that the Court should not have taken jurisdiction over this dispute between two states. He noted that it was an issue for Congress to decide and not one for the Supreme Court to resolve as there were no federal laws or treaties involved. Furthermore, he stated that if any party felt aggrieved by another state's actions then they could seek redress from Congress instead of relying on judicial intervention. In conclusion, Chief Justice Taney believed that this matter should be left up to Congress rather than decided upon by the Supreme Court due its lack of authority in such matters involving disputes between two states.