In the United States v. Elder case of 1899, the Supreme Court ruled on a dispute involving land ownership in Oklahoma. The defendant, Elder, had claimed and settled on a piece of land before it was officially opened for settlement by the U.S government. When the lands were later opened up to public settlement under an act of Congress, another party also laid claim to this same parcel of land that Elder had previously occupied. The court held that even though Elder's initial occupation was technically unlawful as he settled prior to official opening by Congress, his continuous residence and improvements made upon said property gave him superior rights over subsequent settlers once these lands were legally available for claims. Therefore, despite his early illegal entry onto the territory not being condoned or legalized retroactively by any law or Congressional Act; due consideration given to facts surrounding his occupancy led to ruling in favor of Mr.Elder’s continued possession.

The dissenting opinion in the United States v. Elder case argued that the majority's decision to uphold a tax on distilled spirits was incorrect. The dissent believed that this tax, which was imposed while the spirits were still in bonded warehouses and before they had entered into commerce, violated constitutional principles regarding taxation and interstate commerce. They contended that Congress only has power to regulate goods once they have become articles of trade or commerce among states, not when they are merely intended for exportation or held under bond by manufacturers awaiting future sale. Therefore, according to this view, taxing these goods at such an early stage is beyond congressional authority and infringes upon state powers reserved by the Tenth Amendment.