In the case of North Laramie Land Company v. Hoffman et al., 1924, the Supreme Court was asked to determine whether a Wyoming state law that allowed for the sale of land for unpaid taxes violated due process rights under the Fourteenth Amendment. The North Laramie Land Company had failed to pay its property taxes and as a result, their lands were sold by local authorities without personal notice being given to them. The company argued this action was unconstitutional because it deprived them of their property without due process of law. The Supreme Court ruled against North Laramie Land Company stating that while personal notice is required in some cases where individual rights are at stake, it's not necessary when dealing with tax sales on real estate properties since these matters involve public record which anyone can access and verify. Therefore, they concluded that there was no violation of constitutional rights in this instance as long as all procedures outlined by state laws regarding such sales were followed properly.

In the dissenting opinion for North Laramie Land Company v. Hoffman et al., Justice McReynolds disagreed with the majority's decision to uphold a Wyoming law that allowed landowners who had not paid their taxes in five years to lose ownership of their property without compensation. He argued that this was an unconstitutional taking of private property without just compensation, violating the Fourteenth Amendment. Furthermore, he contended that it was unjust for a state to take away someone's land simply because they failed to pay taxes on it and then sell it off at its full value while giving nothing back to the original owner. The justice believed this ruling set a dangerous precedent where states could essentially steal from citizens under guise of tax collection laws.