In County of Chicot v. Lewis, the United States Supreme Court was asked to decide whether a county in Arkansas had the authority to levy a tax on a non-resident. The plaintiff, Lewis, was a non-resident of the county and had been assessed a tax by the county. Lewis argued that the county did not have the authority to levy a tax on a non-resident. The Supreme Court held that the county did not have the authority to levy a tax on a non-resident. The Court reasoned that the power to tax was a power of sovereignty, and that the county was not a sovereign entity. Therefore, the county did not have the authority to levy a tax on a non-resident. The Court also noted that the state of Arkansas had not granted the county the authority to levy a tax on a non-resident. The Court concluded that the county did not have the authority to levy a tax on a non-resident, and that the tax levied by the county was invalid. The Court reversed the decision of the lower court and held that the tax was invalid.

In the case of County of Chicot v. Lewis, the Supreme Court was asked to decide whether or not a county in Arkansas had the right to tax certain lands owned by an individual. The majority opinion held that counties do not have this authority and thus ruled against the county. However, Justice Field dissented from this decision and argued that states should be allowed to exercise their power over local taxation matters as they see fit. He noted that while Congress has exclusive jurisdiction over interstate commerce, it does not have any control over state taxation laws unless those laws are unconstitutional or otherwise invalid under federal law. As such, he concluded that states should be able to determine how best to manage their own affairs without interference from other branches of government at either a state or federal level.