United States v. Beebe was a United States Supreme Court case that dealt with the issue of whether a federal court had jurisdiction to hear a case involving a contract dispute between two private parties. The dispute arose when the defendant, Beebe, entered into a contract with the plaintiff, the United States, to construct a lighthouse in the state of New York. The contract provided that the United States would pay Beebe for the construction of the lighthouse. However, the United States failed to pay Beebe for the work he had done, and Beebe sued the United States in a federal court. The Supreme Court held that the federal court did not have jurisdiction to hear the case. The Court reasoned that the contract dispute was between two private parties and did not involve any federal question. Therefore, the Court held that the dispute was not within the jurisdiction of the federal court and should be heard in a state court. The Court's decision in United States v. Beebe established that federal courts do not have jurisdiction to hear cases involving contract disputes between two private parties. This decision has been cited in numerous subsequent cases and has become an important precedent in contract law.

In United States v. Beebe, the Supreme Court was tasked with determining whether a tax imposed on distilled spirits by Congress was constitutional. The majority opinion held that it was, but Justice Field dissented from this decision and argued that the tax violated the Fifth Amendment of the Constitution because it constituted a taking of property without due process or just compensation. He further argued that even if there were some public benefit to be gained from such taxation, it could not justify its imposition in violation of an individual's right to their private property under the Fifth Amendment. In conclusion, Justice Field believed that Congress had exceeded its authority in enacting this law and thus declared his dissent against upholding its constitutionality.