The Cherokee Tobacco case was a landmark decision by the United States Supreme Court in 1870. The case involved a dispute between the Cherokee Nation and the state of Georgia over the taxation of tobacco grown by the Cherokee Nation. The Cherokee Nation argued that the state of Georgia had no authority to tax the tobacco, as it was grown on tribal land and was subject to the exclusive jurisdiction of the Cherokee Nation. The state of Georgia argued that it had the right to tax the tobacco, as it was grown within the state's borders. The Supreme Court ultimately sided with the Cherokee Nation, ruling that the state of Georgia had no authority to tax the tobacco. The Court held that the Cherokee Nation was a sovereign nation, and that the state of Georgia had no authority to interfere with the internal affairs of the Cherokee Nation. The Court also held that the Cherokee Nation had the right to regulate its own internal affairs, including the taxation of goods produced on tribal land. This decision was a major victory for the Cherokee Nation, as it established the principle that the Cherokee Nation was a sovereign nation with the right to regulate its own internal affairs.

In the case of The Cherokee Tobacco, a majority opinion was issued by the Supreme Court that held that an act of Congress which imposed taxes on tobacco produced in Indian country was constitutional. However, Justice Field dissented from this decision and argued that it violated both the Fifth Amendment's Due Process Clause and Article I, Section 8 of the Constitution. He reasoned that since Indians were not citizens or subject to taxation under federal law at this time, they could not be taxed without their consent. Furthermore, he argued that even if such taxation had been authorized by treaty between two sovereigns (the United States government and tribal governments), it would still violate due process because there is no evidence showing any agreement between them regarding such taxation. Finally, he concluded that Congress did not have authority to impose taxes on individuals who are neither citizens nor subjects within its jurisdiction as doing so would amount to an unconstitutional exercise of power over persons outside its control.