The Carroll was a Supreme Court case that dealt with the issue of whether a ship's cargo could be seized by the government for unpaid taxes. The case arose when the United States government seized the cargo of the ship, the Carroll, for unpaid taxes. The owners of the ship argued that the seizure was unconstitutional because it violated the Fifth Amendment's prohibition against taking private property for public use without just compensation. The Supreme Court ultimately ruled in favor of the government, holding that the seizure was valid because the government had a right to collect taxes and the seizure was necessary to ensure that the taxes were paid. The Court also held that the Fifth Amendment did not apply in this case because the seizure was not for public use, but rather for the purpose of collecting taxes. The Court further held that the government was not required to pay just compensation for the seizure because the owners of the ship had not yet paid the taxes. This ruling established the principle that the government can seize private property for unpaid taxes without having to pay just compensation.

In the case of The Carroll, a majority opinion was issued by the Supreme Court that held that a shipowner could not be liable for damages caused to another vessel due to an act of God. However, Justice Field dissented from this opinion and argued that while it is true that no one can control acts of nature, such as storms or floods, they are foreseeable events which should be taken into account when assessing liability in maritime cases. He further argued that if a shipowner does not take reasonable precautions against these risks then they should bear some responsibility for any damage caused by them. In his view, there was sufficient evidence presented in this case to suggest negligence on behalf of the owner and thus he would have found them liable for damages incurred by the other vessel.