In Re Incorporation of Westover Canal

Appeal by Westover CaNal, INCORPORATED.

WiNborhe, J.

This appeal challenges the ruling of the trial judge that Westover Canal, Incorporated, has the burden of proof on the issues submitted to the jury. This presents the determinative question. A reading of the statute, G.S. 156-43, in the light of applicable principles of law negatives the challenge, and furnishes authority for the ruling.

The general rule is well settled that a special assessment for the purpose of drainage can be levied only upon property benefited by the improvement. It is .said that the legal theory underlying drainage…