United States v. County of Clark is a United States Supreme Court case that dealt with the issue of whether the United States had the right to sue a county for failing to pay a debt. The case arose when the United States sued Clark County, Nevada, for failing to pay a debt of $2,000 that had been incurred in 1867. The United States argued that it had the right to sue the county under the Constitution, which grants the federal government the power to sue states and their subdivisions. The Supreme Court held that the United States did have the right to sue Clark County. The Court reasoned that the Constitution grants the federal government the power to sue states and their subdivisions, and that Clark County was a subdivision of the state of Nevada. The Court also noted that the debt was incurred in 1867, before the state of Nevada was admitted to the Union, and that the United States had the right to sue the county for the debt even though it was incurred before the state was admitted. In conclusion, the Supreme Court held that the United States had the right to sue Clark County for the debt that had been incurred in 1867. The Court reasoned that the Constitution grants the federal government the power to sue states and their subdivisions, and that Clark County was a subdivision of the state of Nevada. The Court also noted that the debt was incurred before the state of Nevada was admitted to the Union, and that the United States had the right to sue the county for the debt even though it was incurred before the state was admitted.

In United States v. County of Clark, the Supreme Court was asked to decide whether a county in Nevada could be held liable for unpaid taxes on land that had been sold by the federal government. The majority opinion found that counties are not responsible for such debts and thus cannot be held liable. Justice Field dissented from this decision, arguing that it would lead to an unjust result since the county had already received payment from purchasers of the land and should therefore be required to pay its share of taxes owed on those sales. He argued further that if counties were allowed to escape liability in such cases, then they would have no incentive whatsoever to collect any tax revenue due them from federal lands within their jurisdiction.