C. D. Kenny Co. v. Town of Brevard

The power of the General Assembly to tax trades, professions and franchises (Const., Art. V, sec. 3) was by ch. 62 of the Code, sec. 3800 (now C. S., 2677), delegated to municipal corporations, and they were empowered to “lay a tax on all trades, professions and franchises carried on or enjoyed within the city, unless otherwise provided by law.” S. v. Worth, 116 N. C., 1007, 21 S. E., 204; Rosenbaum v. New Bern, 118 N. C., 83, 24 S. E., 1; Guano Co. v. Tarboro, 126 N. C., 68, 35 S. E., 231; Cotton Mills v. Waxhaw, 130 N. C., 293, 41 S. E., 488; Drug Co. v. Lenoir, 160 N. C., 571, 76 S. E.,…