In Meath v. Board of Mississippi Levee Commissioners, the Supreme Court of the United States was asked to decide whether the Board of Mississippi Levee Commissioners had the authority to levy taxes on the lands of the plaintiff, Meath. The Board argued that it had the authority to levy taxes on the lands of the plaintiff, as it was authorized to do so by the Mississippi Legislature. The Supreme Court held that the Board did not have the authority to levy taxes on the lands of the plaintiff. The Court reasoned that the Mississippi Legislature had not given the Board the authority to levy taxes on the lands of the plaintiff, and that the Board had exceeded its authority in doing so. The Court further held that the Board was not authorized to levy taxes on the lands of the plaintiff, and that the taxes levied by the Board were void. In conclusion, the Supreme Court held that the Board of Mississippi Levee Commissioners did not have the authority to levy taxes on the lands of the plaintiff, Meath. The Court found that the Board had exceeded its authority in doing so, and that the taxes levied by the Board were void.

Justice Field delivered the dissenting opinion in Meath v. Board of Mississippi Levee Commissioners, arguing that the majority's decision was contrary to both precedent and sound public policy. He argued that it would be a dangerous precedent for state governments to be allowed to take private property without compensation, as this could lead them down a slippery slope towards tyranny over their citizens. Furthermore, he noted that while states have certain powers which are not limited by the Constitution, they do not have an unlimited right to take away people’s property without just compensation; such actions must still adhere to due process of law and other constitutional protections. In conclusion, Justice Field argued that if states were allowed to exercise such power unchecked then it would undermine fundamental rights guaranteed by the Constitution and set a dangerous precedent for future cases involving similar issues.