“ The power to impose a license tax on the exercise of these freedoms is indeed as potent as the power of censorship which this Court has repeatedly struck down.'
The license tax involved here is a privilege tax in fact as well as in form-' a flat tax imposed on the exercise of a privilege granted by the Bill of Rights.' 319 U.S. at page 113, 63 S.Ct. at page 875. No government can exact a price for the exercise of a privilege which the Constitution guarantees. ”

“ A license tax applied to activities guaranteed by the First Amendment would have the same destructive effect. It is true that the First Amendment, like the commerce clause, draws no distinction between license taxes, fixed sum taxes, and other kinds of taxes. ”