In Siglar and Nall, Administrators of William Nall, Deceased v. John Haywood, Public Treasurer of the State of North Carolina, the Supreme Court was asked to decide whether a state could tax property that had been inherited from another state. The plaintiffs argued that such taxation violated their rights under Article IV Section 2 of the Constitution which states "The Citizens of each State shall be entitled to all Privileges and Immunities in every other State." The defendant countered by arguing that since this inheritance was not acquired until after they moved to North Carolina it did not fall under this clause. Ultimately the court sided with the defendant ruling that while citizens are protected against discrimination when moving between states they do not have an absolute right to bring their property across borders without being subject to taxation or regulation by either state.

In this case, the Supreme Court was asked to decide whether a state law that allowed for the collection of debts from deceased individuals' estates violated Article I, Section 10 of the United States Constitution. The majority opinion held that it did not violate Article I, Section 10 because it only applied to debts owed prior to death and thus could be enforced against an estate without violating any constitutional rights. However, Justice Johnson dissented on this point and argued that such laws were unconstitutional as they deprived creditors of their property without due process or just compensation in violation of Article I, Section 10. He further argued that these laws created unequal burdens between debtors who died before paying off their obligations and those who survived them since surviving debtors had more time to pay off their debts than those whose estates were subject to immediate collection upon death.