Dorsheimer v. United States was a Supreme Court case that addressed the issue of whether a federal tax on distilled spirits was constitutional. The case was brought by Jacob Dorsheimer, a distiller in Pennsylvania, who argued that the tax was unconstitutional because it violated the Fifth Amendment's prohibition against taking private property for public use without just compensation. The Supreme Court ultimately ruled in favor of the United States, finding that the tax was constitutional. The Court reasoned that the tax was not a taking of private property, but rather a legitimate exercise of the government's power to tax. The Court also noted that the tax was not excessive and did not amount to a taking of private property. The Court's decision established the principle that the federal government has the power to tax private property for public use, provided that the tax is not excessive and does not amount to a taking of private property.

In Dorsheimer v. United States, the Supreme Court was asked to decide whether a federal tax imposed on distilled spirits was constitutional. The majority opinion held that Congress had the power to impose such taxes under its authority from Article I of the Constitution. However, Justice Field dissented and argued that Congress did not have this power because it would be an unconstitutional delegation of legislative authority by allowing executive officers to determine how much tax should be paid for each gallon of liquor produced or imported into the country. He further argued that if Congress wanted to levy taxes on liquors, they must do so in accordance with their enumerated powers and could not delegate this responsibility away from themselves as it would violate separation of powers principles established in our government structure.