In the 1891 case of Tyler v. Cass County, the U.S. Supreme Court addressed a dispute over property taxes. The plaintiff, Tyler, was a non-resident landowner in Cass County who had failed to pay his property taxes for several years. As a result, county officials seized and sold his land to cover the unpaid tax debt as per state law at that time. However, Tyler contested this action by arguing that he did not receive proper notice about either the tax delinquency or subsequent sale of his properties which violated due process rights under Fourteenth Amendment of Constitution. The court ruled against him stating that while due process requires notification before government seizure or sale of private property for unpaid taxes; it does not require personal service if other reasonable methods are used such as publication in local newspapers which was done in this case according to Nebraska's laws then applicable on tax sales. This ruling established an important precedent regarding what constitutes adequate notice under due process clause when government seizes and sells private property for payment of overdue taxes.

In the dissenting opinion for Tyler v. Cass County, Justice Lamar disagreed with the majority's interpretation of the tax laws in question. He argued that they were not intended to apply to federal bonds or other obligations held by non-residents of a state. According to him, these instruments are exempt from taxation under federal law and should remain so regardless of any state legislation attempting otherwise. Furthermore, he contended that such an application would be unconstitutional as it interferes with Congress' power over fiscal policy and its ability to borrow money on behalf of the United States government without undue hindrance from individual states' tax policies.