White v. Knox, Comptroller was a United States Supreme Court case that dealt with the issue of whether a state could tax the income of a non-resident. The case was brought by a resident of New York, who was employed by a company in Pennsylvania. The company paid him a salary, and the state of New York sought to tax the income he earned in Pennsylvania. The Supreme Court held that the state of New York could not tax the income of a non-resident, as it would be a violation of the Due Process Clause of the Fourteenth Amendment. The Court reasoned that the state of New York had no jurisdiction over the income earned in Pennsylvania, and thus could not tax it. The Court also held that the state of New York could not tax the income of a non-resident, as it would be a violation of the Commerce Clause of the Constitution. The Court reasoned that the state of New York had no authority to regulate interstate commerce, and thus could not tax the income of a non-resident. The Court's decision was a victory for the rights of non-residents, as it established that states could not tax the income of non-residents.

In White v. Knox, Comptroller, the Supreme Court was asked to decide whether a federal tax on state bonds issued by Virginia was constitutional. The majority of justices held that Congress had the authority to impose such taxes under its power to lay and collect taxes for revenue purposes. However, Justice Field dissented from this opinion and argued that Congress did not have the right to tax state bonds because it would interfere with states’ rights over their own finances as guaranteed by the Tenth Amendment of the Constitution. He further noted that if Congress could levy such taxes then it could also control how states spend money which is beyond its jurisdiction according to Article I Section 8 Clause 1 of the Constitution. In conclusion, Justice Field believed that allowing Congress to impose these types of taxes would be an unconstitutional infringement upon states’ autonomy in managing their financial affairs and thus should not be allowed under any circumstances.