In County of Henry v. Nicolay, the Supreme Court of the United States was asked to decide whether a county could be held liable for damages caused by a defective bridge. The plaintiff, Nicolay, was injured when his horse and wagon fell through a bridge that had been built by the county. Nicolay argued that the county was liable for his injuries because it had failed to properly maintain the bridge. The Supreme Court held that the county was not liable for Nicolay's injuries. The Court reasoned that the county had no duty to maintain the bridge, as it was not a public highway. The Court also noted that the county had not been negligent in its construction or maintenance of the bridge. The Court concluded that the county was not liable for Nicolay's injuries, as it had not breached any duty of care.

Justice Field delivered the dissenting opinion in County of Henry v. Nicolay, arguing that the majority's decision was wrongfully based on a misinterpretation of Illinois law. He argued that under Illinois law, when an individual purchases land with a mortgage attached to it, they are not liable for any taxes due until after the mortgage is paid off and title passes to them. The majority had held otherwise by ruling that even though title did not pass to Nicolay until after he paid off his mortgage, he was still responsible for paying taxes from the time he purchased the property because at that point there existed an equitable interest in him as mortgagor-purchaser. Justice Field disagreed with this interpretation and argued instead that since no legal or equitable right passed to Nicolay before payment of his debt and transfer of title, then no tax liability should attach prior thereto either.