Turpin & Another v. Burgess, Collector was a United States Supreme Court case that dealt with the issue of taxation. The case involved two individuals, Turpin and another, who were challenging the constitutionality of a tax imposed by the state of Louisiana. The tax was imposed on the sale of certain goods and services, and the plaintiffs argued that the tax was unconstitutional because it violated the Due Process Clause of the Fourteenth Amendment. The Supreme Court ultimately ruled in favor of the plaintiffs, finding that the tax was unconstitutional. The Court held that the tax was an arbitrary and unreasonable exercise of the state's power to tax, and that it violated the Due Process Clause of the Fourteenth Amendment. The Court also held that the tax was not a valid exercise of the state's power to tax, as it was not based on any rational basis. The Court's decision in this case was significant, as it established that the Due Process Clause of the Fourteenth Amendment could be used to challenge the constitutionality of state taxes. This decision has been cited in numerous subsequent cases, and it has been used to protect individuals from arbitrary and unreasonable taxation.

In Turpin & Another v. Burgess, Collector, the Supreme Court was asked to decide whether a federal tax imposed on certain distilled spirits was constitutional or not. The majority opinion held that the tax did not violate any of the provisions of either the Constitution or statutes and thus it could be collected by federal authorities. However, Justice Field dissented from this decision and argued that such a tax would be unconstitutional because it violated both Article I Section 8 Clause 1 of the Constitution as well as several other statutory provisions which prohibited taxes on exports from states without their consent. He further argued that since these taxes were being imposed upon goods exported out-of-state they should only be able to collect them if all states involved had consented to do so first; otherwise it would constitute an illegal burden on interstate commerce in violation of those same Constitutional and statutory prohibitions against taxation without representation.