what is the highest federal court of the United States. who decided the case of United States v. Payner,
Supreme Court of the United States The Supreme Court of the United States is the highest federal court of the United States. Established pursuant to Article Three of the United States Constitution in 1789, it has ultimate (and largely discretionary) appellate jurisdiction over all federal courts and state court cases involving issues of federal law plus original jurisdiction over a small range of cases. In the legal system of the United States, the Supreme Court is generally the final interpreter of federal law including the United States Constitution, but it may act only within the context of a case, in which it has jurisdiction. The Court does not have power to decide political questions, and its enforcement arm is in the executive rather than judicial branch of government.
Brown v. Maryland Brown v. Maryland, 25 U.S. (12 Wheat.) 419 (1827), was a significant United States Supreme Court case which interpreted the Import-Export and Commerce Clauses of the U.S. Constitution to prohibit discriminatory taxation by states against imported items after importation, rather than only at the time of importation. The state of Maryland passed a law requiring importers of foreign goods to obtain a license for selling their products. Brown was charged under this law and appealed. It was the first case in which the U.S. Supreme Court construed the Import-Export Clause. Chief Justice John Marshall delivered the opinion of the court, ruling that Maryland's statute violated the import-export and commerce clauses and the federal law was supreme. He alleged that the power of a state to tax goods did not apply if they remained in their "original package". A license tax on the importer was essentially the same as a tax on an import itself. Despite arguing the case for Maryland, future chief justice Roger Taney admitted that the case was correctly decided.