Ex Parte Ah Pong
19 Cal. 106 (1861)

nThe mere fact that the petitioner was a Chinaman residing in a mining district, does not subject him to the foreign miners' tax. If the act is to be construed as imposing this tax, it cannot be supported, any more than could a law be sustained which imposed upon every man residing in a given section of the State a license as a merchant, whatever his occupation.