United States v. Clark is a United States Supreme Court case that was decided in 1877. The case involved a dispute between the United States and William Clark, a former Indian agent. The United States had accused Clark of fraudulently obtaining money from the government for services he had not performed. Clark argued that the government had no right to sue him because the statute of limitations had expired. The Supreme Court held that the statute of limitations did not apply in this case because the government was seeking to recover money that had been fraudulently obtained. The Court reasoned that the government had a right to recover money that had been wrongfully taken from it, regardless of the statute of limitations. The Court also held that the government had the right to sue Clark for fraud, even though the fraud had occurred more than three years prior to the filing of the suit. In conclusion, the Supreme Court held that the government had the right to sue Clark for fraud, even though the fraud had occurred more than three years prior to the filing of the suit. The Court reasoned that the government had a right to recover money that had been wrongfully taken from it, regardless of the statute of limitations.

In United States v. Clark, 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 ruling. He argued that the Constitution grants Congress only limited powers and does not grant them authority to impose taxes for any purpose other than raising revenue for public purposes or in order to regulate commerce among states and foreign nations. In his view, the tax at issue did not meet either of these criteria as it had been imposed solely for protectionist reasons - namely to protect domestic distillers from competition with imported spirits - rather than being intended as a revenue-raising measure or one designed to regulate interstate commerce. As such, he concluded that it violated both Article I of the Constitution and also exceeded Congress' enumerated powers under Article I Section 8 Clause 1 (the Taxing & Spending Clause).