United States v. County of Clark is a United States Supreme Court case that dealt with the issue of whether the United States could sue a county for a debt. The case arose when the United States sued Clark County, Nevada, for a debt of $2,000 that the county had incurred in 1871. The county argued that it was immune from suit because it was a political subdivision of the state of Nevada. The Supreme Court held that the United States could sue the county for the debt. The Court reasoned that the county was not immune from suit because it was a political subdivision of the state. The Court noted that the county was a separate entity from the state and that it had the power to contract and be sued. The Court also noted that the county had the power to levy taxes and that it was responsible for its own debts. The Court concluded that the United States could sue the county for the debt and that the county was not immune from suit. This case established that the United States could sue a county for a debt, even if the county was a political subdivision of a state.

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 property owned by the federal government. The majority opinion found that counties are not responsible for collecting and paying taxes on behalf of the federal government, as this is an exclusive power reserved to Congress under Article I, Section 8 of the Constitution. Justice Field dissented from this decision and argued that while it may be true that Congress has exclusive authority over taxation matters involving federal property, there is nothing in either state or federal law which prevents a county from being held liable for such taxes when they have been assessed against them by local authorities. He further argued that if states were allowed to impose tax obligations upon their own citizens without any recourse available to those affected then it would lead to chaos and confusion within our system of governance.