Gill, Comr. of Revenue v. . McLean

If the Superior Court had no jurisdiction in the premises, we are likewise without authority to entertain the appeal. Gordon v. Sanderson, 83 N. C., 1; S. v. Miller, 225 N. C., 213, 34 S. E. (2d), 143. Jurisdiction is essential to a valid proceeding. Cannon v. Cannon, 226 N. C., 634; Shepard v. Leonard, 223 N. C., 110, 25 S. E. (2d), 445; 5. v. DeBerry, 224 N. C., 834, 32 S. E. (2d), 617; Stancill v. Gay, 92 N. C., 462. But however this may be, neither the garnishee nor the alleged delinquent taxpayer is the “party aggrieved,” G. S., 1-271, by the dismissal of the proceeding, within the…