Thacher's Distilled Spirits was a case heard by the United States Supreme Court in 1881. The case involved a dispute between the United States government and the Thacher Distilling Company over the taxation of distilled spirits. The government argued that the company was liable for a tax on the spirits it produced, while the company argued that the tax was unconstitutional. The Court ultimately sided with the government, ruling that the tax was constitutional and that the company was liable for the tax. The Court held that the tax was a valid exercise of Congress' power to tax and regulate commerce under the Constitution. The Court also held that the tax was not a direct tax, and thus did not violate the Constitution's requirement that direct taxes be apportioned among the states. The Court further held that the tax did not violate the Fifth Amendment's prohibition on taking private property for public use without just compensation. The Court's decision in Thacher's Distilled Spirits established the principle that Congress has the power to tax and regulate commerce under the Constitution. This decision has been cited in numerous subsequent cases involving the taxation of goods and services.

In Thacher's Distilled Spirits, the Supreme Court was asked to determine whether a tax imposed on distilled spirits by Congress was constitutional. The majority opinion held that it was not unconstitutional and thus upheld the tax. However, Justice Field dissented from this decision and argued that Congress had no authority to impose such a tax because it violated the Fifth Amendment of the Constitution which states "No person shall be deprived of life, liberty or property without due process of law." He further argued that since distilled spirits were considered personal property under state laws at the time, they could not be taxed without violating this amendment. Furthermore, he noted that if Congress did have such power then there would be nothing preventing them from taxing any other form of personal property in an arbitrary manner as well. Thus Justice Field concluded that while taxes may be necessary for public purposes they must still comply with Constitutional limitations in order to remain valid.