The Broadwell v. Board of County Commissioners of Carter County, Oklahoma case in 1919 revolved around a dispute over the construction and maintenance costs for a bridge across Red River between Texas and Oklahoma. The plaintiff, Broadwell, had been contracted by the defendant to build this bridge but was not fully compensated as per their agreement due to an alleged lack of funds on part of the county commissioners. The Supreme Court ruled that while it is true that counties cannot be sued without their consent under sovereign immunity laws, they can still be held accountable when acting outside their legal authority or violating contractual obligations. Therefore, Broadwell's claim against them was valid because he performed his end of the contract (i.e., building the bridge) but did not receive full payment in return.

In the dissenting opinion for Broadwell v. Board of County Commissioners of Carter County, Oklahoma, it was argued that the majority's decision to uphold a tax assessment on oil and gas leases violated due process rights. The dissenting justices contended that the county had no right to impose taxes on these leases because they were not physical property within its jurisdiction but rather contractual agreements granting extraction rights. They also disagreed with the majority's interpretation of state law regarding taxation powers, arguing it did not extend to such intangible assets as mineral leaseholds. Furthermore, they believed this ruling would set a dangerous precedent by allowing local governments to levy arbitrary and potentially excessive taxes without providing taxpayers any recourse or protection against unfair assessments.