In the case of McGregor v. Hogan, Sheriff of Warren County, Georgia et al., 1923, the U.S Supreme Court was tasked with determining whether a state law that allowed for seizure and sale of property to satisfy tax debts violated due process rights under the Fourteenth Amendment. The plaintiff, McGregor argued that his property had been seized without proper notice or opportunity to contest its value before it was sold off by local authorities in order to pay off his unpaid taxes. However, the court ruled against him stating that due process does not necessarily require judicial proceedings in every instance where personal or real property is taken either on account of its ownership by particular individuals or because it is found within certain areas subject to special burdens for public reasons.

The dissenting opinion in the case of McGregor v. Hogan, Sheriff of Warren County, Georgia et al., 1923 is not readily available in public records or legal databases. This could be due to several reasons including the age of the case and limitations on historical record keeping. It's also possible that there was no recorded dissenting opinion for this particular Supreme Court decision. In such cases where information about a specific court ruling is limited or non-existent, it can be helpful to consult legal scholars or historians who may have access to more specialized resources.