Kendall v. United States was a Supreme Court case that addressed the issue of whether the United States government had the authority to impose a tax on the sale of goods in the District of Columbia. The case was brought by John B. Kendall, a merchant in the District of Columbia, who argued that the tax was unconstitutional because it was not authorized by Congress. The Supreme Court ruled in favor of the United States, holding that the government had the authority to impose the tax. The Court reasoned that the power to tax was an inherent power of the government, and that Congress had the authority to delegate this power to the government. The Court also held that the tax was not a violation of the Constitution, as it was not a direct tax and did not violate the principle of uniformity. The decision established the principle that the government has the authority to impose taxes on the sale of goods in the District of Columbia.

In the case of Kendall v. United States, the Supreme Court was asked to decide whether a postmaster could be removed from office without cause or due process. The majority opinion held that Congress had the power to remove postmasters at will and without any form of judicial review. However, Justice Field dissented on this issue, arguing that such an action would violate both Article II and IV of the Constitution which guarantee certain rights for citizens including due process before removal from office. He argued further that if Congress were allowed to remove officers at will then it would create a dangerous precedent in which no citizen's job security is safe as they can be removed arbitrarily by their superiors with no recourse available for them whatsoever. In conclusion, Justice Field believed that allowing Congress to have unchecked authority over executive branch employees violated fundamental constitutional principles and should not be permitted under law.