Board of Public Works v. Columbia College et al. was a United States Supreme Court case that addressed the issue of whether a state could tax a private college. The case was brought by the Board of Public Works of the State of Maryland against Columbia College and the Trustees of the College. The Board of Public Works argued that the college was subject to taxation under the state's constitution. The Supreme Court held that the college was not subject to taxation. The Court reasoned that the college was a private institution and that the state had no authority to tax it. The Court further held that the state's constitution did not grant the state the power to tax private institutions. The Court concluded that the college was not subject to taxation and that the Board of Public Works had no authority to impose a tax on the college. The decision in this case established that private institutions are not subject to taxation by the state. This decision has been cited in numerous cases since then and has been used to protect the rights of private institutions from taxation.

In Board of Public Works v. Columbia College et al., the Supreme Court was tasked with determining whether a state-funded college could be held liable for taxes on property it owned and used to generate income. The majority opinion found that, because the college was funded by public money, it should not have to pay taxes on its property as this would amount to taxation without representation. Justice Field dissented from this decision, arguing that while he agreed with the principle of taxation without representation being unconstitutional, in this case there had been no such violation since all citizens were represented in their government and thus any tax imposed upon them would also apply equally to those who ran or attended Columbia College. He argued further that if an exemption from taxation were granted solely based on one's status as a publicly funded institution then other organizations which received public funds but did not provide educational services (such as churches) should receive similar exemptions; otherwise they too would be subject to unequal treatment under the law.