People v. Downer,
7 Cal. 169 (1857)

nThe question arising in this case was fully considered and settled in “the Passengers Cases,” 7 Howard, by the Supreme Court of the United States. . . .  Where a question can only be argued upon refined distinctions, when once settled, it ought to remain settled. nWe, therefore, decide that the Act of this State, laying a tax of fifty dollars each on Chinese passengers, is invalid and void.