In the case of New Orleans v. Benjamin in 1893, the Supreme Court ruled on a dispute involving property rights and taxation. The city of New Orleans had sold a piece of land owned by Mrs. E.J. Benjamin due to unpaid taxes for the years 1881-1885, despite her claim that she was not liable for these taxes as she did not own the property during those years. She filed suit against both parties involved in this sale - Mr. J.F.Hoffman who bought it at auction and Mr.C.A.Breaux who later purchased it from Hoffman - arguing that they were trespassing on her property. The court found in favor of Mrs.Benjamin, ruling that since there was no evidence proving she owned or possessed the land during those tax years, she could not be held responsible for them; therefore making any subsequent sales invalid under Louisiana law which states only properties delinquent on their taxes can be sold by cities/counties to recover said debts. This decision upheld an individual's right to protection from wrongful seizure/sale of their property due to incorrect tax assessments/claims while also reinforcing local laws regarding such matters.

In the dissenting opinion for New Orleans v. Benjamin, Justice Brewer argued that the city of New Orleans did not have the right to seize a property without providing just compensation to its owner. He believed that this action violated the Fifth Amendment's Takings Clause, which prohibits government from taking private property for public use without just compensation. He also disagreed with majority’s interpretation of Louisiana state law and contended that it was inconsistent with previous rulings by both federal and state courts in similar cases. Furthermore, he expressed concern about potential abuses of power if governments were allowed to confiscate properties under such circumstances without adequate checks or balances in place.