Reiche v. Smythe, Collector was a United States Supreme Court case that dealt with the issue of whether a state could impose a tax on a federal officer. The case involved a dispute between the Collector of Customs for the Port of New York, William Smythe, and the plaintiff, John Reiche. Reiche was a federal officer who was appointed by the President of the United States to serve as a customs inspector. He was required to pay a tax to the state of New York in order to perform his duties. Reiche argued that the tax was unconstitutional because it interfered with the federal government's power to appoint officers. The Supreme Court ruled in favor of Reiche, holding that the state of New York could not impose a tax on a federal officer. The Court reasoned that the power to appoint officers was a federal power, and that the state could not interfere with it. The Court also held that the tax was an unconstitutional burden on the federal government's power to appoint officers. This decision established the principle that states cannot interfere with the federal government's power to appoint officers.

In Reiche v. Smythe, Collector, the Supreme Court was asked to decide whether a tax imposed by Congress on distilled spirits was constitutional. The majority of the court held that it was not and struck down the law as unconstitutional. Justice Field dissented from this opinion and argued that Congress had acted within its authority in imposing such a tax because it had been authorized to do so under Article I, Section 8 of the Constitution which grants Congress broad powers over taxation matters. He further argued that since there were no specific limits placed upon these powers by either the Constitution or any other laws passed by Congress, then they should be interpreted broadly enough to include taxes on distilled spirits as well as other items subject to federal taxation. In conclusion, he concluded that while he disagreed with his colleagues' decision striking down this particular law, he did agree with their general principle regarding Congressional power over taxation matters: namely that it is expansive and should be given wide latitude when interpreting what types of taxes are permissible under our system of government.