The Illinois is a United States Supreme Court case that was decided in 1881. The case involved a dispute between the owners of the steamship Illinois and the owners of the steamship St. Lawrence. The Illinois had been damaged in a collision with the St. Lawrence, and the owners of the Illinois sought to recover damages from the owners of the St. Lawrence. The Supreme Court held that the owners of the Illinois were entitled to recover damages from the owners of the St. Lawrence. The Supreme Court held that the owners of the Illinois were entitled to recover damages because the St. Lawrence had been negligent in the operation of its vessel. The Court found that the St. Lawrence had failed to take proper precautions to avoid the collision, and that the Illinois had been damaged as a result. The Court also held that the owners of the Illinois were entitled to recover damages for the loss of the vessel, as well as for the loss of its cargo. The Supreme Court's decision in The Illinois established the principle that a vessel owner is liable for damages caused by the negligent operation of its vessel. This principle has been applied in numerous cases since then, and is still the law today.

In the case of The Illinois, Justice Field delivered a dissenting opinion. He argued that the majority's decision was based on an erroneous interpretation of the law and would lead to unjust results. According to Field, Congress had not intended for navigable waters in one state to be subject to taxation by another state. Furthermore, he noted that such a ruling could have serious implications for interstate commerce and navigation rights as it would allow states with larger populations or more resources to tax goods from other states without their consent. Additionally, Field argued that allowing this type of taxation could create confusion among citizens who may not understand which laws apply when crossing into different jurisdictions. Ultimately, he concluded that Congress should decide whether or not such taxes are permissible under federal law rather than leaving it up to individual states' discretion.