County of Clark v. City of Los Angeles

OPINION

By the Court,

Merrill, J.:

Upon this appeal the sole question raised is whether the counties of this state have by statute been authorized to license businesses for purposes of revenue as distinguished from regulation. The statute involved is sec. 1942, N.C.L.1929, 1931-1941 Supp., which specifies the powers of counties. Paragraph 14 of that section, at the time this action was commenced, provided as follows : “To fix, impose and collect a license tax on and to regulate all character of lawful trades, callings, industries, occupations, professions, and business conducted in their…