Mayer and Another v. Walsh was a United States Supreme Court case that dealt with the issue of whether a state court had the authority to issue a writ of mandamus to compel a county auditor to issue a tax deed. The case was brought by Mayer and another against Walsh, the county auditor of Cuyahoga County, Ohio. The Supreme Court held that the state court did not have the authority to issue a writ of mandamus to compel the county auditor to issue a tax deed. The Court reasoned that the power to issue a tax deed was a power vested in the county auditor by the state legislature, and that the state court did not have the authority to interfere with the exercise of that power. The Court further held that the state court could not issue a writ of mandamus to compel the county auditor to issue a tax deed, as the county auditor was not a ministerial officer, and the writ of mandamus could not be used to compel the performance of a discretionary act. The Court's decision in Mayer and Another v. Walsh established that state courts do not have the authority to issue a writ of mandamus to compel a county auditor to issue a tax deed. The decision also established that the writ of mandamus cannot be used to compel the performance of a discretionary act.

Justice Field delivered the dissenting opinion in Mayer and Another v. Walsh, arguing that the court should have found for the plaintiffs on their claim of fraud. He argued that there was sufficient evidence to show that when Walsh purchased a piece of land from Mayer and another, he had knowledge of an outstanding lien against it which they were unaware of at the time. Furthermore, Justice Field noted that even if this wasn't enough to prove fraudulent intent on behalf of Walsh, his failure to disclose this information constituted constructive fraud as well as breach of trust since he was aware but failed to inform them about it before completing the sale. As such, Justice Field concluded by stating that under these circumstances justice required a finding for plaintiffs on their claim for damages due to fraud committed by defendant in purchasing property without disclosing its liabilities or encumbrances.