In the 1939 case of Board of County Commissioners of the County of Jackson, Kansas v. United States, the Supreme Court ruled in favor of the U.S. government regarding a dispute over land ownership and taxation. The federal government had purchased lands within Jackson County for use by Native American tribes under an Act that exempted such lands from state and local taxation unless Congress provided otherwise. However, after purchasing these lands, they were assessed for taxes by county officials who argued that since title was held by the U.S., not directly by any tribe or individual Native Americans, it should be taxable property under state law. The Supreme Court disagreed with this interpretation and upheld that as long as these lands are used for tribal purposes they remain tax-exempt regardless if title is held directly or indirectly (through trust) on behalf of tribes.

In the dissenting opinion for Board of County Commissioners of the County of Jackson, Kansas v. United States (1939), Justice McReynolds argued that the majority's decision to allow federal condemnation of land for flood control purposes was a dangerous expansion of government power. He contended that this interpretation went beyond what was intended by Congress when it passed legislation authorizing such actions and could potentially lead to abuses in future cases. Furthermore, he disagreed with the notion that flood control constituted a public use under eminent domain laws as traditionally understood. In his view, this broadened definition would essentially permit any property to be taken by the government if deemed beneficial or convenient - an outcome he believed contradicted fundamental principles underlying private property rights and limited government authority.