## Facts

- George W. Sentell, Jr. sued New Orleans & Carrollton Railroad Company in Louisiana state court, alleging the railroad negligently killed his Newfoundland dog, “Countess Lona.”
- The railroad denied negligence and asserted that Sentell could not recover because he failed to comply with Louisiana’s dog-assessment statute and a New Orleans tagging ordinance.
- Louisiana’s 1882 statute declared dogs to be personal property only if the owner reported them to the tax assessor and placed them on assessment rolls; it also limited any civil recovery for a dog’s death or injury to the value the owner set in the last assessment.
- A New Orleans ordinance barred dogs from running at large unless they wore a city-issued tag purchased from the treasurer for an annual fee.
- Sentell’s dog was neither assessed nor tagged.
- The trial court instructed that the ordinance did not bar recovery, held the state statute unconstitutional under the Fourteenth Amendment Due Process Clause, and entered judgment for Sentell.
- The Louisiana Court of Appeals reversed and entered judgment for the railroad.
- Sentell sought review in the U.S. Supreme Court.

## Issues

1. Whether Louisiana could condition legal protection for dogs on the owner’s compliance with a tax-assessment requirement without violating the Fourteenth Amendment’s Due Process Clause.
2. Whether Louisiana could cap civil recovery for the killing or injury of a dog at the value the owner listed on the last tax assessment, consistent with due process.

## Decision

- The U.S. Supreme Court affirmed the judgment for the railroad.
- The Court upheld the Louisiana statute as a valid exercise of the state’s police power.
- The Court held the statute did not deprive the owner of property without due process of law.
- The owner’s failure to assess the dog was sufficient to deny statutory protection and to bar recovery under the state scheme.

## Legal Principles

- States may, under the police power, impose stringent regulation on dogs because property in dogs has historically been treated as “qualified” rather than absolute.
- A state may condition legal protection for dogs on reasonable compliance measures such as registration or tax assessment.
- A state may limit civil damages for a dog’s death or injury to the amount the owner previously declared for assessment purposes to deter undervaluation and support administrable enforcement.
- Denying a damages remedy for failure to satisfy such conditions is regulatory and does not, by itself, constitute a deprivation of property without due process.

## Conclusion

The Court sustained Louisiana’s statutory scheme that made legal protection for dogs contingent on assessment and capped recovery at the owner’s assessed value, concluding that these requirements were reasonable police-power regulations and consistent with Fourteenth Amendment due process.


Sentell v. New Orleans & Carrollton R.R. Co., 166 U.S. 698 (1897)