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 to a public law regulating the matter for the entire State, unless a clear intent to the contrary is manifest.”
C. S., 2677, is as follows: “The board of commissioners may annually levy and cause to be collected for municipal purposes a tax not exceeding-fifty cents on the hundred dollars, and one dollar and fifty cents on each poll, on all persons and property within the corporation, which may be liable to taxation for State and county purposes; and may annually lay a tax on all trades, professions, and franchises carried on or enjoyed within the city, unless otherwise provided by law; and may lay a tax on all such shows and exhibitions for reward as are taxed by the General Assembly; and on all dogs, and on swine, horses, and cattle, running at large within the town.”
We think that C. S., 7880 (51), paragraphs e and g (section 121 of the Revenue Acts of 1931, 1933, and 1935), relate exclusively to privilege tax upon peddlers. The question therefore narrows down to this: Does the prohibition of section 121 of the Revenue Acts of 1931, 1933, and 1935, prohibiting a peddler’s tax upon dealers in bread prohibit a municipality from requiring the payment of a privilege tax by bakeries pursuant to the general authority given in its charter and by Consolidated Statutes, 2677, supra, to tax trades and occupations? We think not. Such a construction would prohibit the imposition of a privilege tax by a municipality upon dealers in all the other articles enumerated in this section. For instance, a municipality could not require the payment of a privilege tax on markets, since “beef, fish, mutton, and pork” are enumerated. It could not levy a tax upon slaughter houses, since “live stock” is included; it could not require the payment of a privilege tax by dairies, since “products of dairy” are included. The Court has consistently upheld in numerous cases the validity of ordinances imposing privilege taxes upon markets, slaughter houses, and dairies. The *239tax complained of is a privilege tax imposed upon, “bakeries and/or wholesale dealers in bakery products using the streets of the city for the delivery of same.” It is not a peddlers’ tax and it is to the imposition of a peddlers’ tax alone that section 121 of the Revenue Act is applicable.
We call attention to three very important words appearing in subdivision g, section 121, as follows: “No county, city, or town shall levy any license tax under this section upon a person so exempted in this section, nor upon drummers selling by wholesale.” It seems clear, therefore, that the prohibition relates to license taxes levied “under this section.” The tax complained of is not levied "under this section” The tax is levied under the general authority given the city of Rocky Mount in its charter, chapter 209 of the Public Laws of 1907, as amended, and C. S., 2677, authorizing the levying of a tax upon trades and businesses carried on within its corporate limits. A business may have several aspects for tax purposes. Auto Trade Association v. Sheriff, 186 N. C., 159; Bottling Co. v. Doughton, 196 N. C., 791.
When a business is subject to two or more privilege taxes, the prohibitions relating to one tax do not necessarily prohibit or affect the other tax. Guano Co. v. Tarboro, 126 N. C., 68; Guano Co. v. New Bern, 158 N. C., 354; Express Co. v. Charlotte, 186 N. C., 668; S. v. Evans, 205 N. C., 434.
We think that Hilton v. Harris, 207 N. C., 465, decisive of this case. It is there held (headnote) : “The charter of a city giving it certain powers in respect to the levying of franchise taxes on trades and professions, etc., and C. S., 2677, will be construed together in determining the legislative grant of power to the municipality to levy taxes of this class, and construing the charter of the city of Concord in pari materia with C. S., 2677, it is held the city is given authority by the Legislature to levy a tax upon bakeries operating or delivering in the city, the Legislature being given the power to levy such taxes by Art. V, sec. 3, of the Constitution, and having the power to delegate this authority to counties, cities, and towns as administrative agencies of the State.” At p. 473, it is said: “If the plaintiffs were not required to pay this tax for the trade or business it carries on in Concord, a situation would arise that those living in Concord and carrying on this kind of trade or business, who paid the tax — it would injure their business, as they would have to pay a tax of $100.00 and the plaintiffs would not; consequently, the plaintiffs would undersell the Concord bakers. Such favoritism would tend to monopolize and, in time, destroy competition, which is sometimes called The life of trade.’ ”
For the reasons given, there is no error in the judgment of the court below.
No error.