In the case of Grand Lodge F. and A. Masons of Louisiana v. New Orleans, 1896, the Supreme Court ruled on a dispute involving property tax exemption for charitable organizations in Louisiana. The Grand Lodge Free and Accepted Masons of Louisiana owned properties that were used for both commercial purposes and as homes for widows and orphans - a charitable cause according to their charter granted by the state legislature in 1850 which exempted them from taxation. However, when New Orleans levied taxes against these properties, the lodge argued they should be exempt due to their use for charity work. The court held that while some parts of these properties were indeed used charitably (and thus could be tax-exempt), others generated income through rent collection which was not directly tied to any charitable activities; therefore those portions were subject to taxation under local law despite being owned by an otherwise tax-exempt organization. This decision clarified how property taxes apply to non-profit organizations engaging in both profit-making ventures alongside their primary philanthropic missions: only those assets directly involved with carrying out said mission would qualify for any potential exemptions.

In the dissenting opinion for Grand Lodge F. and A. Masons of Louisiana v. New Orleans, Justice Harlan argued that the majority's decision was a misinterpretation of both state law and constitutional principles. He contended that the city ordinance in question did not violate any rights or privileges granted to corporations by state law, as it applied equally to all organizations seeking to hold parades or processions on public streets, regardless of their nature or purpose. Furthermore, he asserted that this regulation fell within the city's police powers and served a legitimate public interest in maintaining order and preventing obstructions on thoroughfares used by citizens at large. In his view, there was no basis for claiming an infringement upon freedom of speech or assembly since these rights do not extend to using public property without due regard for others' use thereof nor exempt anyone from compliance with reasonable regulations enacted for general welfare.