In the 1904 case of Cook v. Marshall County, Iowa, the U.S Supreme Court dealt with a dispute over land ownership and tax obligations. The plaintiff, Cook, argued that he was not liable for certain taxes because his property had been wrongly assessed by county officials who included lands which were not part of his estate in their assessment. He further claimed that this erroneous inclusion led to an inflated valuation of his property and thus higher taxes than what he should have paid. However, the court ruled against him stating that even if there was an error in including additional lands into his estate during assessment; it did not necessarily mean that the overall value assigned to his actual property was incorrect or excessive. Therefore, Cook's claim lacked sufficient grounds for relief from paying those taxes.

The dissenting opinion in the case of Cook v. Marshall County, Iowa disagreed with the majority's ruling that a county could be held liable for damages caused by a mob. The dissent argued that while individuals who participate in mob violence should certainly be held accountable for their actions, it is unjust to hold an entire community responsible for the acts of a few lawless individuals. They contended that such liability would place an undue burden on taxpayers who had no involvement in or control over these violent acts. Furthermore, they expressed concern about setting a precedent where municipalities could potentially face financial ruin due to lawsuits stemming from incidents they did not cause and could not prevent.