Wisconsin Central Railroad Company v. Price County is a Supreme Court case from 1877. The case involved a dispute between the Wisconsin Central Railroad Company and Price County, Wisconsin. The railroad company had been granted a right-of-way through the county, but the county had imposed a tax on the railroad's property. The railroad company argued that the tax was unconstitutional, as it violated the Commerce Clause of the Constitution. The Supreme Court agreed with the railroad company, ruling that the tax was unconstitutional and that the county had no authority to impose it. The Court held that the Commerce Clause of the Constitution gave Congress exclusive power to regulate interstate commerce, and that the county had no authority to interfere with the railroad's operations. The Court also held that the tax was an unconstitutional burden on interstate commerce. The decision in this case established the principle that states cannot interfere with interstate commerce, and that Congress has exclusive power to regulate it.

In the dissenting opinion of Wisconsin Central Railroad Company v. Price County, Justice Harlan argued that the majority’s decision was wrongfully based on a misinterpretation of the law and would lead to an unjust result. He noted that under existing state laws, counties were allowed to tax railroad companies for their property within county borders; however, in this case it was determined by the majority that such taxation could not be applied if a portion of said property extended beyond those boundaries. This interpretation contradicted both prior Supreme Court decisions as well as established legal principles which had been accepted since 1871 when Congress passed legislation allowing states to impose taxes on railroads operating within their jurisdiction regardless of whether or not any part of said railroad crossed into another state or territory. Thus, Justice Harlan concluded that there was no basis for overturning these long-standing precedents and thus he dissented from the majority’s ruling in favor of Price County.