In the case of Valley Farms Company of Yonkers v. County of Westchester in 1922, the Supreme Court ruled on a dispute regarding taxation and property rights. The Valley Farms Company owned land that was located partly within and partly outside the city limits of Yonkers, New York. The company claimed that it had been unfairly taxed by both entities for the same property, which they argued constituted double taxation and violated their constitutional rights under the Fourteenth Amendment's due process clause. The court disagreed with this argument, ruling that each entity (the county and city) had separate taxing jurisdictions over different portions of the land based on its location relative to their boundaries. Therefore, there was no violation or infringement upon any constitutional right as alleged by Valley Farms Company because each tax imposed was distinct from one another - not duplicative or overlapping - thus did not constitute double taxation.

The dissenting opinion in the case of Valley Farms Company of Yonkers v. County of Westchester argued that the majority's decision to uphold a law allowing for the condemnation and taking over private property by local governments was unconstitutional. The dissenting justices believed that this action violated both due process and equal protection clauses, as it allowed government entities to seize private property without fair compensation or proper legal procedures. They also expressed concerns about potential abuses of power, arguing that such laws could be used arbitrarily or discriminatorily against certain landowners. Furthermore, they disagreed with the majority's interpretation of public use, asserting that it should only apply when properties are taken for direct public benefit rather than indirect economic development purposes.