State v. . Bridgers

ClabksoN, J".

The defendant concedes that the city of Rocky Mount may lawfully tax any business, trade, or profession carried on or enjoyed within its corporate limits, which is not otherwise prohibited by the general laws of the State; but contends that C. S., 7880 (51), paragraphs e and g (Public Laws N. C., 1935, ch. 371, sec. 121 [e] and [g]), prohibits the city of Rocky Mount from collecting the tax in controversy. "We cannot so hold.

In S. v. Langston, 88 N. C., 692 (694), the law is well settled, as follows: “The power conferred upon the municipal body is presumed to be in subordination…