Question

why the places located to the north of the tropic of cancer never see the sun overhead twice a year

Answer 1

The tropic of cancer at 23 1/2°N is telling highest limit in the hemisphere which receives the direct sun rays on 23 June.
for an observer on the north pole , the sun reaches the highest position in the sky once in a year this is called June solstice day .the same cycle is repeated year after year.

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Answer 2

Any place that is north of the Tropic of Cancer will never see the sun directly overhead. You need to be between the Tropic of Cancer and the Tropic of Capricorn for that to happen. This is because the Earth's spin axis is tilted relative to its orbit around the sun.

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