In the Glass v. Concordia Parish Police Jury case of 1899, a dispute arose over land ownership in Louisiana. The plaintiff, Mr. Glass, claimed that he had purchased the property from its previous owner and thus held rightful title to it. However, the defendant - Concordia Parish Police Jury - argued that they were entitled to take possession of this land due to unpaid taxes by its former owner before Mr.Glass's purchase was made. The Supreme Court ruled in favor of Mr.Glass stating that his rights as an innocent purchaser for value without notice could not be impaired by any subsequent proceedings against the original seller for non-payment of taxes which occurred after his purchase was completed. This decision established important precedent regarding tax liens and their impact on real estate transactions; essentially protecting buyers who acquire properties without knowledge or warning about outstanding tax liabilities tied to those properties.

The dissenting opinion in the case of Glass v. Concordia Parish Police Jury argued that the majority's decision to uphold a Louisiana law requiring all voters to pay a poll tax was fundamentally unjust and unconstitutional. The dissenting justices believed that this law effectively disenfranchised poor, primarily African American citizens who could not afford to pay the tax, thereby violating their rights under both the Fourteenth and Fifteenth Amendments. They contended that while states have broad powers to regulate elections, they cannot do so in ways that infringe upon basic constitutional rights or discriminate against certain groups of citizens based on race or economic status. Furthermore, they asserted that any laws which create such barriers should be subject to strict scrutiny by courts and struck down if found discriminatory or otherwise unfair.