The validity or invalidity of the ordinance imposing the tax, the only point to be considered, may be determined by reference to C. S., 2612 and 2612 a; for neither section 27 of the charter of New Bern nor section 2787 (3 O. S.), is inconsistent with these two statutes. The former (section 2612), contains a schedule of license fees on motor vehicles; and the latter (2612 a) provides: “The fees provided for in section 2612, shall be paid to the Secretary of State at the time of issuance of said registration certificates, permits, or licenses. They shall include all costs of registration, issuance of permits, licenses, and certificates, and the furnishing of registration plates, and shall be in lieu of all other State or local taxes (except ad valorem), registration, or license fees, privilege taxes, or other charges: Provided, however, a county, city, or town may' charge a license or registration fee on motor vehicles in the sum of one dollar ($1) per annum: Provided further, that no county, city, or town shall charge or collect an additional fee for the privilege of operating a motor vehicle, either as chauffeur’s or driver’s license: Provided, nothing herein shall prevent the governing authorities of any city from regulating, licensing, controlling of chauffeurs and drivers of any such car or vehicle, and charging a reasonable fee: Provided further, that any cjty or town may charge a license not to exceed fifty dollars ($50) for any motor vehicle used in trans*373porting persons or property for bire in lieu of all other charges, fees, and licenses now charged.”
It. will be seen, then, that the fees for the registration and licensing of motor vehicles include the cost of registration, permits, licenses, certificates, and plates and exclude all other State and local taxes except an ad valorem tax and a license or registration fee of one dollar, which may be charged by a county, city, or town. Rut no county, city or town shall charge'or collect an additional fee under the guise of a chauffeur’s license for the privilege of operating a motor vehicle; although the governing authorities may regulate, license, and control chauffeurs and drivers and charge therefor a reasonable fee.
The ordinance imposes the tax on the owner, not on the driver. Upon payment of such license the tax collector shall give the owner a plate which shall be attached to his vehicle; and any person who, after a designated time, operates a motor vehicle owned by a resident of the city when the plate is not attached shall be guilty of a misdemeanor. The ordinance does not purport to regulate, license, or control chauffeurs and drivers, but it purports to impose a privilege tax of five dollars on the owner of the car, and by the terms of the statute this tax cannot exceed one dollar. It follows that the ordinance is invalid and that the prosecution must fail. S. v. Prevo, 178 N. C., 740; S. v. Fink, 179 N. C., 712. It is hardly necessary to sáy that the cases of Thompson v. Lumberton, 182 N. C., 260, and S. v. Denson, 189 N. C., 173, have reference to ordinances providing for a driver’s license and that they may readily be distinguished from the case at bar.
No error.