The Benjamin v. New Orleans case in 1897 involved a dispute over the sale of property for unpaid taxes. The plaintiff, Mrs. Benjamin, argued that her property was sold illegally by the city of New Orleans because she had not been properly notified about the tax debt or impending sale as required by law. She also claimed that her constitutional rights were violated when she was denied due process and equal protection under the Fourteenth Amendment. However, the U.S Supreme Court ruled against Mrs.Benjamin stating that since it is a matter involving state legislation on taxation and municipal affairs which do not violate any express provision of Federal Constitution; it does not fall within its jurisdiction to interfere with such matters unless there is clear transgression upon personal or property rights secured by fundamental law.

The dissenting opinion in the Benjamin v. New Orleans case argued that the majority's decision violated principles of due process and equal protection under the law. The dissenters believed that by allowing a city to seize property for unpaid taxes without providing adequate notice or opportunity for hearing, the court was permitting an unjust deprivation of property rights. They also contended that this practice unfairly targeted certain individuals while exempting others, thus violating equal protection guarantees. Furthermore, they criticized the majority's reliance on local laws and customs rather than constitutional principles as a basis for their ruling. In sum, these justices felt strongly that individual rights were being undermined in favor of municipal interests.