The case Turner et al., Executors of Morton, v. Wade, Sheriff of Brooks County, Georgia (1920) revolved around the issue of tax collection and property rights. The executors of a deceased man's estate in New York were being pursued for taxes by authorities in Georgia where the decedent owned land. They argued that they had no personal jurisdiction over them as they resided and performed their duties solely in New York; hence, it was unconstitutional to impose a tax on them personally or seize assets outside Georgia’s jurisdiction to satisfy this debt. However, the Supreme Court ruled against them stating that while states cannot extend their operations beyond their borders nor can they legislate for other states or countries directly; but when dealing with matters within its own territory like taxation on properties situated thereon irrespective of owner's residence location is permissible under law. This decision upheld state sovereignty principles while also reinforcing federalism by acknowledging each state's right to govern affairs within its boundaries.

The dissenting opinion in the case of Turner et al., Executors of Morton, v. Wade, Sheriff of Brooks County, Georgia argued that the majority's decision was a misinterpretation and overextension of federal power. The dissenters believed that it was not within the jurisdiction or authority of the Supreme Court to interfere with state tax laws unless they were clearly unconstitutional. They contended that this particular Georgia law did not violate any provisions in either State or Federal Constitution and therefore should have been upheld as valid under states' rights doctrine. Furthermore, they disagreed with the majority's view on due process clause violation; arguing instead that there had been no deprivation without due process since adequate notice had been given before property seizure for unpaid taxes occurred.