In People v. Commissioners, the Supreme Court of the United States was asked to decide whether a state statute that authorized the sale of public lands was constitutional. The statute in question allowed the commissioners of a county to sell public lands in order to raise money for the county. The plaintiffs argued that the statute was unconstitutional because it violated the Contract Clause of the United States Constitution. The Supreme Court held that the statute was constitutional. The Court reasoned that the statute did not violate the Contract Clause because it did not interfere with any existing contracts. The Court also noted that the statute was a valid exercise of the state's police power, which allows states to pass laws to protect the health, safety, and welfare of its citizens. The Court concluded that the statute was a valid exercise of the state's police power and did not violate the Contract Clause. The Court therefore affirmed the decision of the lower court and held that the statute was constitutional.

Justice Field delivered the dissenting opinion in People v. Commissioners, arguing that the majority's decision was a misinterpretation of California law and an unjustified interference with state sovereignty. He argued that the power to tax is one of the most essential powers of government and should not be interfered with by federal courts unless there is clear evidence that it has been abused or misused. In this case, he argued, there was no such evidence; rather, what had happened was simply a disagreement between two branches of government over how best to raise revenue for public purposes. Furthermore, Justice Field noted that while Congress may have some authority to regulate commerce among states under its constitutional powers, it does not have any authority to interfere with taxation within individual states without their consent. Thus he concluded that Congress did not have the right to pass legislation interfering with California's taxing system as they had done in this case and thus his dissent from the majority opinion on this matter stood firm.