Stanley v. Supervisors of Albany is a United States Supreme Court case that was decided in 1887. The case involved a dispute between the plaintiff, William Stanley, and the defendant, the Supervisors of Albany. Stanley was a resident of Albany, New York, and he had been assessed a tax on his real estate. Stanley argued that the tax was unconstitutional because it was not authorized by the state legislature. The Supreme Court held that the tax was unconstitutional because it was not authorized by the state legislature. The Court reasoned that the state legislature had the exclusive power to impose taxes, and that the Supervisors of Albany had exceeded their authority by imposing the tax. The Court also held that the tax was invalid because it was not imposed in a uniform manner. The decision in Stanley v. Supervisors of Albany established the principle that the state legislature has the exclusive power to impose taxes. This principle has been applied in numerous cases since then, and it remains an important part of the American legal system.

Justice Field delivered the dissenting opinion in Stanley v. Supervisors of Albany, arguing that the Fourteenth Amendment does not protect citizens from state taxation unless it is arbitrary or oppressive. He argued that a tax on property held by non-residents was neither arbitrary nor oppressive and therefore did not violate the Constitution. Furthermore, he argued that if Congress had intended to limit states' power to impose taxes on non-residents, they would have done so explicitly in either Section 1 or 2 of the Fourteenth Amendment. Justice Field concluded his dissent by stating that while he sympathized with those affected by this decision, it was up to Congress rather than the Court to provide relief for them through legislation if they felt such action necessary.