Hoff v. Jasper County was a United States Supreme Court case that dealt with the issue of whether a county could be held liable for damages caused by a defective bridge. The plaintiff, Hoff, was injured when his wagon fell through a bridge that had been built by the county. He sued the county for damages, claiming that the county was negligent in constructing the bridge. The Supreme Court held that the county could be held liable for damages caused by the defective bridge. The Court reasoned that the county had a duty to maintain the bridge in a safe condition, and that it had breached that duty by failing to inspect the bridge and repair any defects. The Court also held that the county was liable for Hoff's injuries, even though the county had not been negligent in constructing the bridge. The Court's decision in Hoff v. Jasper County established that counties can be held liable for damages caused by defective bridges, even if the county was not negligent in constructing the bridge. This decision has been cited in numerous cases since then, and has been used to establish the principle that counties can be held liable for damages caused by their negligence.

Justice Field delivered the dissenting opinion in Hoff v. Jasper County, arguing that the majority's decision was contrary to established precedent and would create an undue burden on state governments. He argued that Congress had no authority to pass a law which interfered with a state's right to tax its citizens as it saw fit, and thus any attempt by Congress to do so was unconstitutional. Furthermore, he noted that if such laws were allowed then states could be forced into making decisions about taxation without being able to consider their own interests or those of their citizens. Finally, Justice Field argued that allowing this type of federal interference would lead down a slippery slope where other areas of state sovereignty could be infringed upon by similar legislation from Congress.