Henderson's Tobacco is a landmark Supreme Court case that established the principle of federal preemption. The case involved a dispute between the state of Tennessee and the federal government over the taxation of tobacco. Tennessee had imposed a tax on tobacco that was higher than the federal tax, and the federal government argued that this was unconstitutional. The Supreme Court agreed, ruling that the federal government had the power to preempt state laws when it came to taxation. The Court held that the federal government had the power to regulate interstate commerce, and that the state tax was an unconstitutional interference with that power. The decision established the principle of federal preemption, which has been used to limit the power of states to regulate certain areas of commerce.

In Henderson's Tobacco, the Supreme Court was asked to decide whether a state could tax goods imported from another state. The majority opinion held that states had the right to impose taxes on such imports, but Justice Field dissented. He argued that this power of taxation would lead to an increase in interstate commerce regulation and create economic imbalances between states. Furthermore, he believed it violated the Constitution by interfering with Congress' exclusive authority over foreign and interstate commerce as outlined in Article I Section 8 Clause 3 of the Constitution. He also noted that if each state were allowed to regulate trade among other states through taxation, it would be difficult for businesses or individuals who are subject to multiple taxing jurisdictions across different states. In conclusion, Justice Field argued against allowing individual states to levy taxes on goods imported from other countries or other US States because it would interfere with Congress’ constitutional authority over foreign and interstate commerce while creating economic disparities between them.