In this Supreme Court case, the widow and heirs of Benjamin Poydras de la Lande brought a suit against the Treasurer of Louisiana. The plaintiffs argued that they were entitled to certain land grants from Spain in 1795 which had been confirmed by Congress in 1812. However, Louisiana had since passed laws claiming ownership over these lands and refusing to recognize any prior claims or titles. The Supreme Court ultimately ruled in favor of the plaintiff's claim, holding that their rights under Spanish law could not be taken away without due process as guaranteed by the Fifth Amendment. Furthermore, it was held that Congress' confirmation of those rights superseded any subsequent state legislation attempting to take them away. This decision established an important precedent for property owners’ right to due process when facing governmental interference with their private property interests.

In this case, the Supreme Court was asked to decide whether or not a state could tax property that had been inherited by an individual from their deceased relative. The majority opinion held that states have the right to impose taxes on such inheritance and thus affirmed the decision of the lower court. However, Justice McLean dissented from this ruling and argued that it violated both natural justice and constitutional principles. He noted that taxation should be based upon one's ability to pay rather than simply taking away what has already been acquired through inheritance without any effort on behalf of those receiving it. Furthermore, he argued that if states were allowed to tax inheritances then they would be able to take away all private property which is in direct violation of Article I Section 10 Clause 1 of the Constitution which prohibits states from passing laws impairing contracts between individuals or entities.