Page:Federal Reporter, 1st Series, Volume 2.djvu/75

 68 FEDERAL REPORTER. �merce, but an appropriate and legitimate exercise of the tai- ing power of the states. " �In ail the cases cited on behalf of the petitioner, from Brown v. Maryland down, there was discrimination, and the discrimination was referred to as the obnoxious feature of the statute in question in the various cases. This is the dis- tinction taken between that class of cases and those cited in this opinion; expressly taken in Welton v. Missouri, 1 Otto, 282; 3 Cent. Law Journal, 116; end again recognized in Cook V. Pennsylvania, 7 Otto, 573, as well as in other cases. The statute of Nevada makes no reference whatever to foreign goods from or the products of other states. . It simply imposes a lieense tax upon the occupation of ail traveling merchants, agents, di-ummers, or other persons selling or oiïering to seU goods of any description without reference to when or where they were made. The act we think valid, and that the peti- tioner is not restrained in violation of the constitution or laws of the United States. It is therefore ordered that the peti- tioner be remanded to the custody of the proper officer, and the writ be discharged. �HiLLYEK, J., concurred. ���In re Ddeyee, Bankrupt. (District Court, D. New Jersey. March 22, 1880.) �Bankrtjptcy — Tax — Rev. St. § 5101. — Ataxisnotadebtprovabîeinbank- �ruptcy under section 5101 of the Revised Btatutes. Bamb — Samb— Rev. St. 5 5106. — Under the provisions of section 5106 of �the Revised Statutes, no stay is authorized which hinders the use of the �orderly methods for the collection of taxes during the pendeucy of banlc- �ruptcy proceedings. �Motion to vacate order. Leslie Lupton, for city of Eahway. Remington Vernam, for bankrupt. �Nixon, D. J. The petitioner filed a voluntary petition for adjudication of bankruptcy on the thirty-iirst of August, 1878, ����