In the United States Glue Company v. Town of Oak Creek case in 1917, the U.S. Supreme Court ruled on a dispute between a corporation and local government over taxation. The United States Glue Company argued that it was unfairly taxed by the Town of Oak Creek, Wisconsin for its property which included land and buildings used for manufacturing glue products. The company claimed this violated their rights under both state law and the Fourteenth Amendment to the Constitution, which guarantees equal protection under law. The court disagreed with these claims, ruling in favor of Oak Creek's right to tax businesses within its jurisdiction as long as it did not discriminate against interstate commerce or violate constitutional protections against unequal treatment or deprivation of property without due process of law. In essence, they found no evidence that either state laws or federal constitution were violated by imposing taxes on properties owned by corporations operating within town limits.

In the dissenting opinion for United States Glue Company v. Town of Oak Creek, the justice disagreed with the majority's decision to uphold a tax assessment on property owned by US Glue Company in Wisconsin. The justice argued that there was an unequal application of taxation laws, as other similar properties were not taxed at such high rates. They believed this constituted discrimination against interstate commerce and violated both state law and constitutional principles. Furthermore, they contended that it was unfair to impose taxes based on potential future profits from unmanufactured products stored within company facilities rather than their current market value or cost price - which is how most goods are typically assessed for tax purposes. This approach could lead to arbitrary and excessive taxation burdens being placed on businesses involved in manufacturing or processing raw materials into finished goods.