Pace v. Burgess, Collector was a United States Supreme Court case that dealt with the issue of taxation. The case involved a dispute between the plaintiff, Pace, and the defendant, Burgess, who was the Collector of Internal Revenue for the District of Alabama. Pace had been assessed a tax on the sale of certain property, and he argued that the assessment was unconstitutional. The Supreme Court held that the assessment was valid and that the tax was not a violation of the Constitution. The Court reasoned that the tax was a valid exercise of the power of taxation granted to Congress by the Constitution. The Court also held that the tax was not a violation of the due process clause of the Fourteenth Amendment, as the tax was imposed in a reasonable manner and was not arbitrary or oppressive. In conclusion, the Supreme Court held that the assessment of the tax was valid and did not violate the Constitution. The Court's decision established that Congress has the power to impose taxes on the sale of property, and that such taxes must be imposed in a reasonable manner and not be arbitrary or oppressive.

In the case of PACE v. BURGESS, COLLECTOR, the Supreme Court was asked to decide whether a tax imposed by Congress on distilled spirits was constitutional. The majority opinion held that it was not unconstitutional and upheld the tax. However, Justice Field dissented from this decision and argued that Congress had no authority to impose such a tax under its power to regulate commerce among states or with foreign nations. He further argued that if Congress could impose taxes in this manner then there would be no limit on their taxing powers which would lead to an oppressive form of taxation for citizens across the country. Furthermore, he noted that while some taxes may be necessary for revenue purposes they should only be imposed when authorized by specific grants of power from either state legislatures or through amendments made directly by citizens themselves rather than being left up solely to congressional discretion as proposed here.