In the 1924 case of House v. Road Improvement District No. 2, Conway County, Arkansas, the U.S Supreme Court ruled in favor of Mr. House who contested that his property was unfairly assessed for taxation purposes to fund road improvements within the district where he owned land. The court found that there had been a violation of due process under the Fourteenth Amendment as Mr. House did not receive adequate notice about proceedings related to tax assessments and thus could not challenge them effectively before they were implemented by local authorities in Conway County, Arkansas.

The dissenting opinion in the case of House v. Road Improvement District No. 2, Of Conway County, Arkansas argued that the majority's decision was inconsistent with previous rulings and violated principles of due process. The dissenters believed that the assessment for road improvements should not have been upheld because it was arbitrary and disproportionate to the benefits received by property owners. They contended that there were no standards or guidelines used to determine how much each property owner would be charged for road improvements, resulting in an unfair distribution of costs. Furthermore, they criticized the lack of opportunity given to property owners to challenge these assessments before they were imposed as a violation of their rights under law.