(concurring).
The power of 'Congress to pass uniform laws in relation to bankruptcies is paramount. International Shoe Co. v. Pinkus, 278 U.S. 261, 263, 49 S.Ct. 108, 73 L.Ed. 318; U. S. Constitution, Art. I, § 8, cl. 4. The statutes so enacted emphasize the necessity of liquidation in order to make distribution of assets. Congress has given the Bankruptcy Court plenary powers to that end. 11 U.S.C.A. §§ 11, 66; Continental Illinois, National Bank & Trust Co. v. Chicago, R. I. & P. R. Co., 294 U.S. 648, 675, et seq., 55 SCt. 595, 79 L.Ed. 1110. Acting under these powers, the referee ordered a liquidating sale of certain trucks. A tax on this transaction, whatever form it takes, is a tax on the process o'f the Court liquidating assets in accordance with constitutional power.- In another aspect, it may be considered as a license fee required of a federal officer to make liquidation. In either event, it is void. A tax may be levied upon specific property in the hands of a trustee in bankruptcy. Swarts v. Hammer, 194 U.S. 441, 24 S.Ct. 695, 48 L.Ed. 1060. But no state is empowered to levy taxes upon the process of the courts of the United States or to impede the officers of court in an essential judicial function. McCulloch v. Maryland, 4 Wheat 316, 432, 17 U.S. 316, 432, 4 L.Ed. 579. The District Court held as a fact that the transaction was in the nature of liquidation and was not a state tax upon the business of constructing and selling cabinets conducted by the trustee, who was authorized thereto by the United States Court. 28 U.S.C.A. §§ 959, 960. This finding of fact is binding unless clearly erroneous. Rule 52, Federal Rules of Civil Procedure, 28 U.S.C.A. Under such conditions, neither enactments of the State of California nor decisions of state courts nor practices of ■state administrative bodies can burden or impede administration of acts relating to bankruptcies. International Shoe Co. v. Pinkus, 278 U.S. 261, 49 S.Ct. 108, 73 L.Ed. 318. The Court had a right to protect its own officers in the discharge of their duties laid down- by Congress. Oklahoma v. Texas, 266 U.S. 298, 45 S.Ct. 101, 69 L.Ed. 296; Id., 268 U.S. 472, 45 S.Ct. 609, 69 L.Ed. 1057.