In Thomson v. Lee County, the Supreme Court of the United States held that a county could not tax land owned by an individual in another state. The case arose when William H. Thomson, a resident of Pennsylvania, purchased land located in Lee County, Mississippi from one John Worsham and paid taxes on it for several years until 1859 when he was informed that his property had been sold to satisfy unpaid taxes due to the county since 1856. He then brought suit against the county claiming that as a non-resident he was exempt from taxation under Mississippi law and sought damages for wrongful collection of taxes. The court found in favor of Thomson holding that counties have no power to impose or collect any kind of tax upon lands situated within their limits belonging to citizens residing without them; thus affirming states’ rights over local governments with respect to taxation matters involving out-of-state residents owning property within their borders.

In Thomson v. Lee County, the Supreme Court was asked to decide whether a state court had jurisdiction over a case involving federal land patents. The majority of justices held that it did not have such authority and dismissed the appeal from the lower court's decision. However, Justice Field dissented on this point, arguing that Congress had granted states with concurrent jurisdiction in patent cases and thus they should be allowed to hear them. He argued further that if Congress wanted exclusive control over these matters then it would have explicitly stated so in its laws or regulations governing patent disputes. As such, he concluded that state courts were within their rights to exercise jurisdiction when necessary and appropriate for resolving conflicts between parties concerning federally issued patents.