In the City of Richmond v. Bird et al., 1918, the U.S Supreme Court dealt with a dispute over property rights and taxation. The city of Richmond had imposed taxes on certain properties owned by Bird and others, which they contested as being unconstitutional under both state law and the Fourteenth Amendment to the United States Constitution. They argued that their properties were not within city limits when assessed for tax purposes, making it illegal for them to be taxed by Richmond. However, after reviewing evidence including maps and ordinances defining city boundaries at different points in time, the court ruled against Bird et al., upholding that their properties were indeed within city limits during assessment periods hence subject to taxation by Richmond. This case affirmed local governments' authority to impose taxes based on geographical jurisdiction.

In the dissenting opinion for the case City of Richmond v. Bird et al., Justice Holmes disagreed with the majority's decision to uphold a city ordinance that required movie theaters to close on Sundays. He argued that such an ordinance was unconstitutional because it violated freedom of religion and personal liberty, as protected by the Fourteenth Amendment. According to Holmes, forcing businesses to adhere to Christian observance days infringed upon individual rights and religious freedoms of those who do not observe Sunday as a day of rest or worship. Furthermore, he contended that this law unfairly targeted certain types of businesses while allowing others (like drug stores) to remain open without penalty - thus creating unequal treatment under law which is contrary to principles enshrined in Constitution.