The Western Metropolis case was a United States Supreme Court case that dealt with the issue of whether a state could tax the property of a foreign corporation. The case was brought by the Western Metropolis, a foreign corporation, against the state of California. The Western Metropolis argued that the state of California had no authority to tax its property, as it was a foreign corporation and not subject to the jurisdiction of the state. The Supreme Court ultimately ruled in favor of the Western Metropolis, holding that the state of California had no authority to tax the property of a foreign corporation. The Court reasoned that the state of California had no jurisdiction over the foreign corporation, and thus could not impose a tax on its property. This ruling established the principle that states cannot tax the property of foreign corporations. This case is still cited today as an example of the limits of state taxation powers.

In the dissenting opinion of The Western Metropolis, Justice Field argued that the majority's decision was a violation of the Fourteenth Amendment. He believed that by allowing states to impose taxes on property owned by non-residents, it would be an unconstitutional deprivation of property without due process. Furthermore, he argued that such taxation violated the Privileges and Immunities Clause as it discriminated against citizens from other states who were not allowed to own or possess real estate in their home state but could still be taxed for owning land elsewhere. Additionally, Field asserted that this ruling undermined Congress' authority over interstate commerce and interfered with its ability to regulate trade between different states. In conclusion, Justice Field maintained his belief that this case should have been decided differently because it violated both constitutional rights and congressional power over interstate commerce.