#### CAROLINA CENTRAL RAILWAY CO. v. COMMISSIONERS OF RICHMOND COUNTY.

{Same syllabus as in the next preceding case of Wade v. The Commissioners of Craven, which is cited and approved.)

This was an appear from the decision of the defendant, the Board of Commissioners of Richmond county, heard before *84bis Honor, Judge Buxton, at Fall Term, 1875, of the Superior Court of Richmond county.

As the case was decided in this court upon a question of law, it is unnecessary to report the facts.

The ground upon which the appeal was based was, an excessive valuation of the-property of the plaintiff for taxation. No error in matter of law was alleged as ground for the appeal.

Upon the hearing, his Honor, upon motion of the defendant’s counsel, dismissed the proceeding on the ground that the court had no jurisdiction thereof. From’this judgment'the plaintiff appealed. ■.

Steele &■ Walker, Strange and Busbee c& Busbee, for the .appellant.

Shaw and Hinsdale, contra.

Ssttle, J.

The only points presented by this record are decided- in Wade v. Commissioners of Craven county, at this term.

We refer to that decision for the reasons which induce us-to:. declare,,, that the judgment of Iiis Honor in this case is affirmed.

Per Curiam. Judgment affirmed.