Gustavus T. Beauregard, heir and executor of Madam Emilie T. Poultney, brought a case against the City of New Orleans, William H. Layton and others in an effort to reclaim property that had been taken from his family without compensation by the city for public use purposes. The Supreme Court ruled in favor of Beauregard's claim on the basis that it was unconstitutional for private property to be taken without just compensation being provided as required by law under the Fifth Amendment’s Takings Clause. This ruling set a precedent which has since been used numerous times throughout American history when determining whether or not governments have violated citizens' rights through taking their land or other forms of private property without providing fair payment in return.

In the case of Gustavus T. Beauregard, Heir and Executor of Madam Emilie T. Poultney v. The City of New Orleans, William H. Layton and Others, Justice Daniel dissented from the majority opinion that upheld a Louisiana state court decision denying compensation to Madame Poultney for property taken by the city without due process or just compensation in violation of her constitutional rights under the Fifth Amendment's Takings Clause. Justice Daniel argued that it was not within Congress' power to authorize states to take private property for public use without paying just compensation as required by law; rather he believed this right should be reserved exclusively for federal government action only since it is an inherent part of sovereignty which cannot be delegated away or transferred to another entity such as a state government. Furthermore, he noted that if states were allowed such authority then they could easily violate citizens’ fundamental rights with impunity because there would no longer be any recourse available at either federal or state level when those rights are infringed upon – something which goes against both natural justice and common sense principles established over centuries through English jurisprudence and American legal tradition alike