In the case of Wiggins Ferry Company v. East St. Louis, the Supreme Court was asked to decide whether the city of East St. Louis had the right to impose a tax on the Wiggins Ferry Company. The ferry company argued that the tax was unconstitutional because it violated the Commerce Clause of the United States Constitution. The Supreme Court held that the tax was unconstitutional because it was a direct burden on interstate commerce. The Court reasoned that the tax was a direct burden on interstate commerce because it was imposed on the ferry company's operations that crossed state lines. The Court also noted that the tax was not imposed on the ferry company's operations within the state of Illinois, which would have been permissible under the Commerce Clause. The Court concluded that the tax was unconstitutional because it was a direct burden on interstate commerce and violated the Commerce Clause of the United States Constitution. The Court held that the city of East St. Louis did not have the right to impose the tax on the Wiggins Ferry Company.

In the case of Wiggins Ferry Company v. East St. Louis, Justice Field delivered a dissenting opinion that argued against the majority's decision to uphold an Illinois state law which imposed a tax on steamboats and other vessels passing through certain rivers in the state. He argued that this was an unconstitutional interference with interstate commerce because it discriminated against out-of-state vessels by taxing them more than those registered within Illinois. Furthermore, he contended that such taxation would be detrimental to navigation as well as trade between states since it would increase costs for shipping goods across borders and thus discourage economic activity among states. In conclusion, Justice Field believed that Congress had exclusive power over regulating interstate commerce and any attempt by individual states to do so should be deemed unconstitutional under the Commerce Clause of the Constitution.