The opinion of the court was delivered by
HARVEY, C.J.:
The appeal in this case is to test the validity of an ordinance of the city of Independence, a city of the second class. Acting under a statute (G.S. 1935, 12-1650) the city enacted an ordinance, amended in a particular not here important, levying license taxes on occupations, trades, professions and businesses in the city of Independence and providing penalties therefor. It provided:
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