In the case of New Orleans v. Quinlan in 1898, the U.S 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. Margaret Quinlan due to unpaid taxes for the years 1877-1880. However, she claimed that during those years she was not residing in Louisiana but rather abroad and thus should not have been subjected to such tax obligations under state law at that time which exempted non-residents from paying taxes on their properties located within Louisiana's jurisdiction. The court sided with Mrs.Quinlan stating that her absence from the state indeed made her exempt from these taxes according to existing laws at that time period; therefore, it deemed the sale void as it was based on an erroneous assessment. This decision upheld individual property rights against wrongful government seizure while also highlighting how residency status can impact one's tax responsibilities.

In the dissenting opinion for New Orleans v. Quinlan, it was argued that the city of New Orleans did not have a valid claim to property rights over land reclaimed from Lake Pontchartrain by Mr. Quinlan and others. The dissenters believed that under Louisiana law, any lands recovered from bodies of water belong to those who undertook the reclamation efforts unless there is an explicit agreement otherwise with the state or local government. They also disagreed with majority's interpretation of previous court rulings on similar cases, arguing these precedents actually supported Mr.Quinlan's claim rather than refuting it. Furthermore, they contended that even if New Orleans had some right to this land due its location within city limits, this should not negate Mr.Quilan’s ownership claims given his significant investment in improving and developing these previously uninhabitable areas into valuable real estate properties.