In the 1898 case of Yerke v. United States, the Supreme Court ruled on a matter involving customs duties. The plaintiff, Yerke, imported goods from Germany and was charged with import taxes based on their value at the time they were exported from Germany to America. However, he argued that his goods should be taxed based on their lower value when they were initially purchased in Germany before being stored for some time prior to exportation. The court disagreed with Yerke's argument and held that the correct valuation point for determining customs duties is indeed at the time of exportation rather than purchase or any other earlier date. This decision upheld an important principle regarding international trade law: it is not only about fairness but also practicality as it would be difficult if not impossible to accurately determine values at various points in past transactions.

The Yerke v. United States case in 1898 does not have a publicly available dissenting opinion recorded. Therefore, it is impossible to provide a summary of the dissenting opinion for this particular case.