Supervisors v. Durant was a United States Supreme Court case that dealt with the issue of whether a state could tax the income of a federal employee. The case was brought by the Supervisors of the City of New York, who sought to tax the income of a federal employee, William Durant. The Supervisors argued that the state had the right to tax the income of a federal employee, as it was not prohibited by the Constitution. The Supreme Court, however, disagreed. It held that the Constitution did not grant the states the power to tax the income of a federal employee. The Court reasoned that the power to tax was a power of sovereignty, and that the Constitution did not grant the states the power to tax the income of a federal employee. The Court further held that the power to tax was a power of the federal government, and that the states could not exercise it. In conclusion, the Supreme Court held that the state of New York could not tax the income of a federal employee. The Court reasoned that the power to tax was a power of the federal government, and that the states could not exercise it. This decision established the principle that the states could not tax the income of a federal employee.

In Supervisors v. Durant, the Supreme Court was asked to decide whether a tax imposed by Congress on certain kinds of property was constitutional. The majority opinion held that it was not, as it violated the Fifth Amendment's prohibition against taking private property for public use without just compensation. However, Justice Field dissented from this ruling and argued that the tax did not constitute a taking of private property because it only applied to those who chose to engage in business activities involving such properties; thus, no one had their rights taken away or were deprived of any existing right they may have had prior to its imposition. Furthermore, he argued that since taxes are an inherent part of government power and necessary for its functioning, Congress should be allowed some leeway when deciding how best to raise revenue through taxation so long as it does not violate other provisions within the Constitution itself.