In County of Alexander v. John F. Kimball, the Supreme Court of the United States was asked to decide whether a county in Illinois had the authority to levy a tax on a non-resident's personal property. The plaintiff, John F. Kimball, was a non-resident of the county and owned personal property located within the county. The county had levied a tax on Kimball's personal property, which he argued was unconstitutional. The Supreme Court held that the county did not have the authority to levy a tax on Kimball's personal property. The Court reasoned that the power to tax non-residents was not granted to the county by the state of Illinois, and that the county had no authority to impose such a tax. The Court further held that the tax was unconstitutional because it violated the Due Process Clause of the Fourteenth Amendment. The Court concluded that the county had no authority to levy a tax on Kimball's personal property, and that the tax was unconstitutional. The Court's decision established that a county cannot impose a tax on a non-resident's personal property without the express authority of the state.

In County of Alexander v. John F. Kimball, the Supreme Court was tasked with determining whether a county in Illinois could be held liable for damages caused by an employee’s negligence while performing his duties as sheriff. The majority opinion found that counties are not liable for such damages because they do not have the capacity to sue or be sued under state law and thus cannot be held responsible for their employees' actions. Justice Field dissented from this decision, arguing that it is unjust to allow a public official who has been negligent in carrying out his duties to escape liability simply because he works for a government entity which does not have legal standing under state law. He argued that if counties were allowed to avoid responsibility when their employees act negligently then there would be no incentive whatsoever for them to ensure proper performance of duty on behalf of its citizens and taxpayers; therefore, allowing such immunity would lead only to further injustice and harm against those same citizens and taxpayers whom these officials are supposed serve faithfully and honestly.