United States v. Perryman was a United States Supreme Court case that dealt with the issue of whether a federal court had the authority to issue a writ of habeas corpus to a state prisoner. The case involved a man named William Perryman, who was convicted of murder in the state of Georgia and sentenced to death. Perryman filed a petition for a writ of habeas corpus in the United States Circuit Court for the Northern District of Georgia, claiming that his conviction was unconstitutional. The Circuit Court denied the petition, and Perryman appealed to the Supreme Court. The Supreme Court held that the Circuit Court did not have the authority to issue a writ of habeas corpus to a state prisoner. The Court reasoned that the writ of habeas corpus was a remedy available only to federal prisoners, and that the Circuit Court did not have the power to interfere with the state court's decision. The Court also noted that the writ of habeas corpus was not available to challenge the constitutionality of a state court's decision. In conclusion, the Supreme Court held that the Circuit Court did not have the authority to issue a writ of habeas corpus to a state prisoner. The Court reasoned that the writ of habeas corpus was a remedy available only to federal prisoners, and that the Circuit Court did not have the power to interfere with the state court's decision. The Court also noted that the writ of habeas corpus was not available to challenge the constitutionality of a state court's decision.

In United States v. Perryman, the Supreme Court was tasked with determining whether a federal statute that imposed an additional tax on certain distilled spirits violated the Fifth Amendment's prohibition against double jeopardy. The majority opinion held that it did not violate this protection because Congress had authority to impose taxes and could do so without violating any constitutional rights. Justice Field dissented from this ruling, arguing that the imposition of two separate taxes for essentially one offense constituted double taxation and thus violated the Fifth Amendment's guarantee against double jeopardy. He argued further that such a violation should be considered unconstitutional even if Congress has authority to impose taxes in general since no person can be twice punished or taxed for one act or omission under our Constitution.