McVeigh v. United States was a Supreme Court case that dealt with the issue of whether a federal court had the power to issue a writ of habeas corpus to a prisoner held in a state prison. The case arose when John McVeigh, a prisoner in a state prison in Pennsylvania, sought a writ of habeas corpus from the federal court. The federal court denied the writ, and McVeigh appealed to the Supreme Court. The Supreme Court held that the federal court did not have the power to issue a writ of habeas corpus to a prisoner held in a state prison. The Court reasoned that the power to issue a writ of habeas corpus was a power reserved to the states, and that the federal court could not interfere with the state's power. The Court also noted that the federal court had no jurisdiction over the state prison, and thus could not issue a writ of habeas corpus. The decision in McVeigh v. United States established that the federal court did not have the power to issue a writ of habeas corpus to a prisoner held in a state prison. This decision has been cited in numerous subsequent cases, and has been used to support the idea that the federal court should not interfere with the power of the states.

In the case of McVeigh v. United States, the Supreme Court was asked to decide whether a tax imposed on distilled spirits by Congress in 1862 was unconstitutional. The majority opinion held that it was not and affirmed the decision of the lower court. However, Justice Field dissented from this ruling and argued that Congress had exceeded its authority under Article I, Section 8 of the Constitution when it passed this law. He believed that taxes should be uniform throughout all states and territories; however, he noted that this particular tax allowed for different rates depending on where one lived or conducted business. Furthermore, he argued that since there were no provisions made for collecting these taxes from those who did not reside within any state or territory – such as ships at sea – then they could not be considered “uniform” across all areas subject to federal taxation laws. As such, Justice Field concluded that Congress had overstepped its bounds with respect to taxing powers granted by Article I and thus declared his dissent from the majority opinion in McVeigh v United States