Justice Harlan, joined by Justice Woods, maintained that Elk became a citizen when he abandoned his tribal relations and became a bona fide Nebraska resident subject to the complete jurisdiction of the United States. In the dissent's view, the Fourteenth Amendment does not require a person claiming citizenship by birth to have been fully subject to United States jurisdiction at the moment of birth; it permits citizenship once that complete jurisdiction exists.
The dissent stressed that Elk had left his tribe, lived within Nebraska with the state's consent, and was subject to its laws, taxes, militia obligations, and courts. These facts, Harlan argued, placed Elk within the United States' complete jurisdiction and eliminated the divided allegiance that justified excluding tribal Indians who remained within tribal communities.
Harlan also relied heavily on the Civil Rights Act of 1866, which extended citizenship to persons born in the United States who were not subject to a foreign power, while excluding only "Indians not taxed." The legislative debates, he argued, showed an intent to include Indians who had abandoned tribal relations and become subject to ordinary state authority.
In the dissent's account, the Fourteenth Amendment preserved rather than withdrew that policy. Its framers understood that tribal Indians were not fully subject to United States jurisdiction, but intended citizenship to reach Indians who had left tribal life and become members of the broader civil community.
Harlan rejected the majority's analogy between tribal Indians and children of foreign nationals or diplomats. Indian tribes were domestic dependent communities under United States sovereignty, not foreign states. Denying citizenship to Indians like Elk, who were born in the country, owed no allegiance to a foreign power, and bore the burdens of government, would leave them without political membership in any nation.