Carrick v. Lamar was a United States Supreme Court case that addressed the issue of whether a state could constitutionally impose a tax on the transfer of real estate. The case was brought by the plaintiff, William Carrick, who was a resident of the state of Georgia. Carrick had purchased a tract of land in the state and was required to pay a tax on the transfer of the property. Carrick argued that the tax was unconstitutional because it violated the Fourteenth Amendment's Equal Protection Clause. The Supreme Court held that the tax was constitutional. The Court reasoned that the tax was a valid exercise of the state's power to tax and did not violate the Equal Protection Clause. The Court noted that the tax was applied uniformly to all transfers of real estate and did not discriminate against any particular class of persons. The Court also noted that the tax was not excessive and did not place an undue burden on the transferor. In conclusion, the Supreme Court held that the tax imposed by the state of Georgia on the transfer of real estate was constitutional and did not violate the Equal Protection Clause of the Fourteenth Amendment.

In Carrick v. Lamar, the Supreme Court was tasked with deciding whether a contract between two parties could be enforced despite one of them having died before it was completed. The majority opinion held that the contract could not be enforced because there had been no consideration given by either party at the time of death and thus, it did not meet all requirements for enforceability under state law. However, Justice Field dissented from this decision arguing that in cases such as these where both parties have acted in good faith and made substantial progress towards completing their agreement prior to one's death, then an exception should be made to allow enforcement of the contract even if full consideration has not yet been provided. He argued that allowing contracts like these to stand would promote fairness and justice while also protecting those who rely on agreements being fulfilled when they are entered into in good faith.