United States v. Child & Co. was a United States Supreme Court case that dealt with the issue of whether a corporation could be held liable for a criminal act. The case involved a corporation, Child & Co., which had been charged with violating the Revenue Act of 1864. The act prohibited the sale of distilled spirits without a license. The corporation had been found guilty of the offense and was fined. The Supreme Court held that a corporation could be held liable for criminal acts. The Court reasoned that a corporation was a legal entity and, as such, could be held responsible for its actions. The Court also noted that the corporation had acted with knowledge of the law and had acted with intent to violate it. The Court's decision was significant because it established that corporations could be held liable for criminal acts. This decision has been cited in numerous cases since then and has been used to hold corporations accountable for their actions.

In United States v. Child & Co, the Supreme Court was asked to decide whether a tax imposed by Congress on distilled spirits was constitutional. The majority opinion held that it was, but Justice Field dissented and argued that the tax violated the Fifth Amendment's Due Process Clause because it did not provide for any hearing or opportunity for appeal before imposing penalties. He further argued that this type of taxation without due process is an unconstitutional deprivation of property rights and should be struck down as such. Additionally, he noted that while Congress has broad authority to impose taxes in order to raise revenue, they must do so within reasonable limits and with due regard for individual liberty protected by the Constitution.