Alexandria v. Fairfax was a United States Supreme Court case that dealt with the issue of taxation. The case arose when the City of Alexandria, Virginia, attempted to impose a tax on the property of the Fairfax family, who were non-residents of the city. The Fairfax family argued that the tax was unconstitutional, as it violated the Due Process Clause of the Fourteenth Amendment. The Supreme Court ultimately sided with the Fairfax family, ruling that the tax was unconstitutional. The Court held that the tax was an unreasonable burden on the Fairfax family, as they had no connection to the City of Alexandria and were not receiving any of the benefits of living there. The Court also noted that the tax was not necessary to fund any public services, as the City of Alexandria had other sources of revenue. In conclusion, the Supreme Court ruled that the City of Alexandria's tax on the Fairfax family was unconstitutional, as it violated the Due Process Clause of the Fourteenth Amendment. The Court held that the tax was an unreasonable burden on the Fairfax family, as they had no connection to the City of Alexandria and were not receiving any of the benefits of living there.

In the case of Alexandria v. Fairfax, the Supreme Court was asked to decide whether a Virginia statute that allowed for local governments to issue bonds in order to fund public works projects was constitutional. The majority opinion held that it was not, as it violated Article I Section 10 of the Constitution which prohibits states from passing laws impairing contracts without consent from all parties involved. Justice Field dissented, arguing that while he agreed with the majority's interpretation of Article I Section 10, he believed this particular law did not violate its provisions because there had been no contract impaired and thus no need for consent from all parties involved. He argued further that since Congress has authority over interstate commerce and can pass legislation affecting state laws on such matters, then surely states should have similar power when dealing with their own internal affairs like public works projects funded by bond issues.