The West River Bridge Company brought a case against Joseph Dix and the Towns of Brattleboro' and Dummerston in the County of Windham. The company argued that it had been granted exclusive rights to build, maintain, and operate a bridge over the Connecticut River by an act of legislature. However, Dix had built his own bridge across the river without permission from either party involved in this case. The court found that while there was evidence that showed Dix's actions were illegal under state law, they did not violate any federal laws or infringe on Congress’s power to regulate interstate commerce. Therefore, since no federal laws were violated by Dix’s construction of his own bridge across the river, he could not be held liable for damages caused by its existence or operation. As such, judgment was entered in favor of defendants with costs taxed against plaintiffs

The West River Bridge Company (plaintiffs) argued that the Town of Brattleboro and Dummerston had no right to tax their bridge, as it was a private enterprise. The Supreme Court disagreed with this argument, ruling in favor of the towns. Justice McLean wrote a dissenting opinion stating that while he agreed with the majority's decision on other points, he believed that taxation should only be imposed when there is an actual benefit conferred upon those being taxed. He argued that since the bridge did not provide any direct benefits to either town, they could not impose taxes on it without violating both state and federal law. Furthermore, McLean noted that if such taxation were allowed then all public works would become subject to local taxation regardless of whether or not they provided any tangible benefit to those being taxed.