Aicardi v. The State was a United States Supreme Court case that addressed the issue of whether a state could tax the income of a foreign corporation. The case involved a French corporation, Aicardi, which had a branch office in New York. The State of New York attempted to tax the income of the branch office, but Aicardi argued that the state had no authority to do so. The Supreme Court held that the state did not have the authority to tax the income of a foreign corporation. The Court reasoned that the power to tax foreign corporations was reserved to the federal government, and that the state could not interfere with the federal government's power. The Court also noted that the state could not tax the income of a foreign corporation without violating the Constitution's Commerce Clause, which prohibits states from interfering with interstate commerce. The Court's decision in Aicardi v. The State established that states cannot tax the income of foreign corporations. This decision has been cited in numerous subsequent cases, and it remains an important precedent in the area of taxation.

Justice Field delivered the dissenting opinion in Aicardi v. The State, arguing that the majority had erred in its interpretation of a law passed by Congress concerning foreign consuls and vice-consuls. He argued that while it was true that such individuals were not entitled to diplomatic immunity from prosecution for criminal acts committed within the United States, they did have certain privileges which should be respected under international law. Specifically, he noted that these officials could not be arrested or detained without cause and must receive due process if charged with a crime. Furthermore, their property could not be seized unless authorized by treaty or statute; otherwise it would constitute an infringement on their rights as representatives of foreign governments. Justice Field concluded his dissent by noting that although Congress had authority to pass laws governing foreign consuls and vice-consuls operating within U.S borders, those laws must still comply with international standards of justice and respect for human rights established through treaties between nations