In the United States v. Lies case of 1897, the Supreme Court dealt with a dispute over customs duties. The defendant, Lies, was an importer who brought goods into the U.S from Germany and was charged by Customs for both merchandise and packing materials used in transportation. He argued that he should only be taxed on the actual value of his imported goods rather than including packaging costs as part of their taxable value. However, under Section 19 of Act June 10th, 1890 (26 Statute at Large), it was ruled that importers were required to pay duty on "the actual market value or wholesale price" which included charges for coverings and containers not usually sold with such items in package form within America's principal markets. The court held that this law did not violate any constitutional rights nor did it conflict with international treaties between Germany and America regarding fair trade practices; thus ruling against Mr.Lies' claim.

The dissenting opinion in the United States v. Lies case of 1897 is not readily available or well-documented in legal archives, making it challenging to provide a summary. The majority ruling held that the defendant was guilty of conspiracy to defraud the U.S government by using false weights and measures for grain shipments, but no specific details about any dissenting views are recorded. It's important when summarizing court cases to have access to comprehensive information about both majority and minority opinions; unfortunately, this isn't possible with this particular historical case due to limited documentation.