United States v. Herron was a United States Supreme Court case that dealt with the issue of whether a state court could issue a writ of habeas corpus to a prisoner held in federal custody. The case arose when a prisoner, Herron, was held in federal custody in California and sought a writ of habeas corpus from the state court. The United States argued that the state court did not have the authority to issue the writ because the prisoner was in federal custody. The Supreme Court held that the state court did not have the authority to issue the writ of habeas corpus. The Court reasoned that the writ of habeas corpus was a federal remedy and that the state court did not have the power to issue the writ in a case involving federal custody. The Court further held that the state court could not interfere with the federal government's power to detain a prisoner in federal custody. In conclusion, the Supreme Court held that the state court did not have the authority to issue a writ of habeas corpus to a prisoner held in federal custody. The Court reasoned that the writ of habeas corpus was a federal remedy and that the state court did not have the power to interfere with the federal government's power to detain a prisoner in federal custody.

In United States v. Herron, the Supreme Court was tasked with deciding 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 of the Constitution because it constituted a taking of property without due process or just compensation. He reasoned that since distillers had already paid taxes to state governments for their products before they were taxed again by Congress, this amounted to double taxation which is prohibited under both federal and state law. Furthermore, he argued that if such an act were allowed then any other form of taxation could be imposed upon citizens in violation of their rights as protected by the Constitution. In conclusion, Justice Field believed that while Congress has broad powers when it comes to raising revenue through taxation, those powers must still remain within certain limits set forth in our founding document - namely those found in Amendments 5 & 14 - so as not to infringe upon individual liberties guaranteed therein.