United States v. Goldback is a United States Supreme Court case that dealt with the issue of whether the United States government had the right to seize gold coins from a private citizen. The case arose when the United States government seized gold coins from a private citizen, John Goldback, in order to pay for the costs of the Civil War. Goldback argued that the seizure was unconstitutional, as it violated his Fifth Amendment right to due process. The Supreme Court ultimately ruled in favor of the United States government, finding that the seizure was constitutional. The Court reasoned that the government had the right to seize the gold coins in order to pay for the costs of the Civil War, and that the Fifth Amendment did not apply in this case. The Court also noted that the government had acted in good faith in seizing the coins, and that Goldback had not been deprived of any property without due process of law. In conclusion, the Supreme Court ruled in favor of the United States government in United States v. Goldback, finding that the government had the right to seize gold coins from a private citizen in order to pay for the costs of the Civil War. The Court found that the Fifth Amendment did not apply in this case, and that the government had acted in good faith in seizing the coins.

In United States v. Goldback, the Supreme Court was asked to decide whether a federal tax on distilled spirits could be imposed in addition to an existing state tax. The majority opinion held that Congress had the power under Article I of the Constitution to impose such a tax and that it did not violate any constitutional provisions or interfere with states' rights. Justice Field dissented from this decision, arguing that Congress lacked authority under Article I of the Constitution to impose taxes on items already taxed by states and thus interfered with their sovereignty over taxation matters. He argued further that if Congress were allowed to do so, then it would have virtually unlimited taxing powers which would threaten individual liberty and freedom from oppressive taxation measures taken by either state or federal governments.