Bath County v. Amy was a case heard by the United States Supreme Court in 1871. The case involved a dispute between Bath County, Virginia and Amy, a widow who had inherited a tract of land from her late husband. The county had attempted to levy a tax on the land, but Amy argued that the tax was invalid because the land had been exempt from taxation since the time of her husband's death. The Supreme Court ruled in favor of Amy, finding that the tax was invalid because the land had been exempt from taxation since the time of her husband's death. The Court held that the county had no authority to levy a tax on the land, as it had been exempt from taxation since the time of her husband's death. The Court also held that the county had failed to provide sufficient evidence to prove that the land was not exempt from taxation. In its decision, the Court noted that the county had failed to provide sufficient evidence to prove that the land was not exempt from taxation. The Court also noted that the county had failed to provide any evidence that the land had been subject to taxation at any time since the death of Amy's husband. The Court concluded that the county had failed to meet its burden of proof and that the tax was invalid.

In the case of Bath County v. Amy, the Supreme Court was asked to decide whether a county could be held liable for damages caused by its negligence in failing to repair a bridge. The majority opinion found that counties were not liable for such damages and dismissed Amy's claim against Bath County. However, Justice Field dissented from this decision and argued that it was unjust to deny liability when an individual had suffered injury due to another party’s negligence. He reasoned that if individuals are responsible for their own actions, then so too should governments be accountable when they fail in their duty of care towards citizens or property owners within their jurisdiction. Furthermore, he noted that allowing recovery would provide an incentive for local authorities to take proper precautions with respect to public works projects like bridges which can cause harm if left unattended or neglected over time.