Yazoo and Mississippi Valley Railroad Company v. Board of Levee Commissioners of the Yazoo Mississippi Delta was a Supreme Court case that was decided in 1895. The case involved a dispute between the railroad company and the levee commissioners over the right to use a portion of the Mississippi River for the railroad’s operations. The railroad company argued that it had the right to use the river for its operations, while the levee commissioners argued that the railroad’s use of the river would interfere with their ability to maintain the levees. The Supreme Court ultimately sided with the railroad company, ruling that the railroad had the right to use the river for its operations. The Court held that the levee commissioners had no authority to prevent the railroad from using the river, and that the railroad’s use of the river did not interfere with the levee commissioners’ ability to maintain the levees. The Court also held that the railroad’s use of the river was a public use, and that the railroad was entitled to compensation for any damage caused by its use of the river.

In the dissenting opinion of YAZOO AND MISSISSIPPI VALLEY RAILROAD COMPANY v. BOARD OF LEVEE COMMISSIONERS OF THE YAZOO MISSISSIPPI DELTA, Justice Brewer argued that the levee commissioners had exceeded their authority in attempting to levy a tax on railroad companies operating within their jurisdiction. He noted that while it was true that states have broad powers when it comes to taxation and regulation, they cannot impose taxes or regulations which are not authorized by law or which would be unconstitutional if done so. In this case, he argued that the tax imposed by the levee commissioners was neither authorized nor constitutional as it violated both state and federal laws regarding interstate commerce. Furthermore, he noted that even if such a tax were permissible under state law, its application here would still violate federal laws protecting interstate commerce from undue burdens placed upon them by individual states. As such, Justice Brewer concluded his dissent with an affirmation of his belief that the decision of the lower court should be reversed and judgment rendered for Yazoo & Mississippi Valley Railroad Company against Board of Levee Commissioners of The Yazoo Mississippi Delta