In the United States v. Maish case of 1897, the Supreme Court ruled on a dispute involving mining rights in Arizona. The defendant, Maish, had claimed ownership over certain sections of land under the Placer Mining Act of 1870 but was challenged by another party who argued that they held prior rights to these lands under an older Mexican grant. The court decided in favor of Maish and upheld his claim to the disputed territory. It reasoned that while there may have been some ambiguity about whether or not this particular piece of land fell within the boundaries defined by old Spanish or Mexican grants, it did not matter because those grants were superseded by American law after Arizona became part of U.S territory following the Treaty of Guadalupe Hidalgo in 1848.

The dissenting opinion in the United States v. Maish case argued that the majority's decision to uphold a tax on distilled spirits was incorrect. The dissenters believed that this tax, which was imposed while the spirits were still in bond and had not yet entered into commerce, violated constitutional principles of taxation. They contended that taxes should only be levied when an item enters into commerce or changes hands, not while it is being stored or held by its original owner. In their view, taxing goods at this stage amounted to double taxation and infringed upon property rights without due process of law.