Supervisors v. United States was a case heard by the United States Supreme Court in 1873. The case involved a dispute between the United States and the Supervisors of the Internal Revenue Service. The Supervisors had been appointed by the President to oversee the collection of taxes, and they argued that they were entitled to compensation for their services. The United States argued that the Supervisors were not entitled to compensation because they were not appointed by Congress, and thus were not subject to the laws governing the payment of public officials. The Supreme Court ruled in favor of the Supervisors, finding that they were entitled to compensation for their services. The Court held that the Supervisors were appointed by the President, and thus were subject to the laws governing the payment of public officials. The Court also held that the Supervisors were entitled to compensation for their services, as they had been appointed to perform a public duty. The Court further held that the Supervisors were not entitled to compensation for any services performed outside of their official duties.

Justice Field delivered the dissenting opinion in Supervisors v. United States, arguing that Congress had no authority to pass a law requiring supervisors of elections to take an oath prescribed by Congress. He argued that this was an unconstitutional exercise of power because it violated the separation of powers doctrine and interfered with state sovereignty. Justice Field further argued that if such a law were allowed, then there would be nothing preventing Congress from passing laws regulating any other aspect of state government or interfering with states' rights in general. He concluded by stating that allowing such a law would lead to "the destruction of all State governments." In his view, only the states themselves should have the right to regulate their own elections and determine who is qualified for office within them.