In this case, Frederick Fredrickson, acting as an agent for Caroline Plaefflin and others, brought a suit against the State of Louisiana. The plaintiffs argued that they had been illegally deprived of their property by the state in violation of the Constitution. Specifically, they claimed that Louisiana had taken possession of certain lands without due process or just compensation. The Supreme Court ultimately held in favor of the state on procedural grounds; however it did not address whether or not there was a constitutional violation at issue.

In the dissenting opinion of Frederick Frederickson, Agent for Caroline, Widow Plaefflin, and Others v. The State of Louisiana (1859), Justice Grier argued that the state had no right to tax property held in trust by a guardian or trustee on behalf of an infant beneficiary. He reasoned that such taxation would be unconstitutional because it would amount to double taxation - once when paid by the guardian or trustee and again when received by the beneficiary upon reaching majority age. Furthermore, he argued that this type of taxation was not authorized under any existing law nor did it have any precedent in prior cases. In conclusion, Justice Grier asserted that if states were allowed to impose taxes on guardianships and trusts without limitation then they could effectively tax away all private property rights which is contrary to both natural justice as well as constitutional principles.