In the case of Jean Louis Prevost v. Charles E. Greneau, Treasurer of the State of Louisiana, Prevost argued that he was entitled to a refund from taxes paid on certain property in New Orleans because it had been illegally assessed by the state. The Supreme Court ruled in favor of Greneau and held that although there may have been an error in assessing the tax, this did not entitle Prevost to a refund since he had already received benefits from paying his taxes such as protection from fire or other public calamities and access to public roads and bridges. Furthermore, they found that any errors made were due to negligence rather than fraud or malice on behalf of those responsible for assessing the tax so no damages could be awarded against them either. Ultimately, they concluded that while mistakes can happen when it comes to taxation assessments, taxpayers are still obligated under law to pay their taxes regardless if they believe them unjustified or not until such time as a court orders otherwise.

In the case of Jean Louis Prevost v. Charles E. Gremeaux, Treasurer of the State of Louisiana, Justice McLean delivered a dissenting opinion in which he argued that the state law under consideration was unconstitutional and violated due process rights guaranteed by both federal and state constitutions. He reasoned that since it allowed for property to be taken without any notice or opportunity to be heard before an impartial tribunal, it deprived individuals of their right to defend themselves against unjustified seizures. Furthermore, he noted that this type of seizure was not authorized by either federal or state laws and thus could not stand as valid legislation. In conclusion, Justice McLean concluded that while states have broad powers when it comes to taxation matters they must still adhere to constitutional limits on those powers so as not infringe upon individual rights protected by due process guarantees enshrined in both federal and state constitutions