Meath v. Phillips County was a United States Supreme Court case that dealt with the issue of taxation. The case involved a dispute between the plaintiff, Meath, and the defendant, Phillips County, over the taxation of certain lands owned by Meath. Meath argued that the taxation of his lands was unconstitutional, as it violated the Fourteenth Amendment's Equal Protection Clause. The Supreme Court ultimately sided with Meath, ruling that the taxation of his lands was unconstitutional. The Court reasoned that the taxation of Meath's lands was discriminatory, as it was based on the value of the land, rather than the amount of taxes paid by the owner. The Court held that this type of taxation was a violation of the Equal Protection Clause, as it treated similarly situated individuals differently. The Court also noted that the taxation of Meath's lands was not necessary to raise revenue for the county, as the county had other sources of revenue. In conclusion, the Supreme Court ruled in favor of Meath, finding that the taxation of his lands was unconstitutional. The Court held that the taxation of Meath's lands was discriminatory and violated the Equal Protection Clause of the Fourteenth Amendment. The Court also noted that the taxation of Meath's lands was not necessary to raise revenue for the county.

In Meath v. Phillips County, the Supreme Court was asked to decide whether a county in Arkansas had authority to issue bonds for the purpose of constructing a bridge across the Mississippi River. The majority opinion held that it did not have such authority and thus could not issue such bonds. Justice Field dissented from this decision, arguing that under Arkansas law counties were authorized to construct bridges over navigable rivers with their own funds or through issuing bonds if approved by two-thirds of voters in an election. He further argued that since there was no dispute as to whether the river at issue was navigable, and since there had been an election approving issuance of these particular bonds, then Phillips County should be allowed to proceed with construction of its bridge using those funds.