In the case of McDaniel v. Traylor, 1904, the United States Supreme Court ruled on a dispute over land ownership in Mississippi. The plaintiff, McDaniel, claimed that he had purchased the land from its original owner and was therefore entitled to it. However, Traylor argued that he had acquired a tax title to the property after it was sold for unpaid taxes by local authorities. The court sided with Traylor's argument and held that his tax title took precedence over McDaniel's claim because there were no irregularities or fraud involved in obtaining this tax deed. Therefore, even though McDaniel may have bought the land from its original owner before these events occurred; since he did not pay off those outstanding taxes when due - his purchase became void once local authorities auctioned off said property for back-taxes owed.

The dissenting opinion in the case of McDaniel v. Traylor argued that the majority's decision to uphold a state law allowing for the confiscation and sale of property used in illegal liquor sales was unconstitutional. The dissent contended that this law violated due process rights, as it did not provide an opportunity for a hearing before seizure or sale. Furthermore, they believed it infringed upon protections against excessive fines by potentially imposing penalties far exceeding any potential profit from illegal activities. They also pointed out inconsistencies with previous rulings where similar laws were struck down on these grounds, arguing that there was no compelling reason to deviate from those precedents in this case.