In the case of New Orleans v. Paine, 1892, the Supreme Court dealt with a dispute over property rights and taxation in New Orleans. The city had sold properties owned by Mrs. E.J. Paine due to unpaid taxes for the years 1877-1880 inclusive; however, she claimed that these sales were invalid because they violated her constitutional rights under Louisiana law which exempted women from certain types of taxation during those years. The court ruled against Mrs. Paine stating that while there was indeed an exemption for women's property from seizure for personal debts during those years, this did not extend to public tax obligations owed to municipalities like New Orleans. Furthermore, it was noted that even if such an exemption existed at state level it would not be binding on municipal corporations unless specifically included in their charters or ordinances - something which wasn't done here. Therefore, despite any gender-based exemptions present at state level during those times they didn't apply when it came to fulfilling civic duties like paying taxes towards local bodies thus making the sale of her properties legal and valid.

The dissenting opinion in the case of New Orleans v. Paine, 1892, argued that the city of New Orleans had no right to seize and sell property for unpaid taxes without providing adequate notice to the owner. The justice held that due process was violated when a tax sale occurred without proper notification or opportunity for hearing before an impartial tribunal. He contended that such actions were unconstitutional as they deprived individuals of their property rights without due process of law, which is protected under the Fourteenth Amendment. Furthermore, he disagreed with majority's interpretation regarding 'constructive service,' stating it should not be used as a substitute for actual notice where personal service could have been made but wasn't attempted by authorities.