Smith v. United States is a United States Supreme Court case that was decided in 1876. The case involved a dispute between the United States and Smith, a citizen of the United States. Smith had been convicted of a crime in the United States District Court for the District of Columbia and was sentenced to a term of imprisonment. Smith appealed his conviction to the Supreme Court, arguing that the District Court had no jurisdiction to try him because he was a citizen of the United States and not a resident of the District of Columbia. The Supreme Court held that the District Court had jurisdiction to try Smith because the crime he was charged with was committed within the District of Columbia. The Court reasoned that the District of Columbia was a part of the United States and that the laws of the United States applied to all citizens, regardless of their residence. The Court also held that the District Court had the power to try Smith because the crime he was charged with was a federal crime. The decision in Smith v. United States established that the District Court had jurisdiction to try citizens of the United States who committed crimes within the District of Columbia. The decision also established that the laws of the United States applied to all citizens, regardless of their residence.

Justice Field delivered the dissenting opinion in Smith v. United States, arguing that Congress had no authority to pass a law requiring citizens to pay taxes on their incomes. He argued that such a law was unconstitutional because it violated the Fifth Amendment's protection against double jeopardy and its guarantee of due process of law. Furthermore, he argued that taxation without representation was an affront to liberty and justice for all Americans. Justice Field concluded by stating his belief that if Congress were allowed to tax income without regard for constitutional limits, then it would be able to impose any kind of taxation upon individuals at will - something which could lead only towards tyranny and oppression.