The United States v. Wiltberger was a Supreme Court case in which the defendant, George Wiltberger, had been convicted of violating an act of Congress that prohibited the sale and transportation of distilled spirits within certain states without paying taxes on them. The court held that although Congress had not specifically authorized such prosecutions under this act, it did have the power to do so as part of its broader authority to regulate commerce among different states. Furthermore, they argued that since this particular statute was intended to raise revenue for federal purposes, it could be enforced by criminal proceedings even if no specific authorization existed for such prosecution. As a result, the conviction against Mr. Wiltberger was upheld and he remained liable for his violation of federal law.

In the case of The United States v. Wiltberger, Chief Justice John Marshall delivered a dissenting opinion in which he argued that Congress did not have the power to pass laws punishing crimes committed within a state's borders. He reasoned that since states had their own criminal codes and punishments, it was up to them alone to decide how best to punish those who violated their laws. Furthermore, he argued that if Congress were allowed such authority then it would be encroaching on the powers reserved for individual states by the Constitution. In conclusion, Marshall believed that allowing Congress this power would lead to an imbalance between federal and state governments as well as create confusion among citizens about which government they should obey when faced with conflicting laws or punishments from both levels of government.