Western Carolina Power Co. v. Burke County

On its appeal to this Court, defendant assigns as error the refusal of the judge of the Superior Court to sustain its exception to the first conclusion of law made by the referee and fully set out in his report. This conclusion of law is as follows:

“1. That the board of commissioners of Burke County, in discharging the duties and in exercising the powers conferred upon it by statute as a board of equalization and review (C. S., 7971(48) and C. S., 7971(88), had only such powers as were expressly or by implication conferred upon it by statute; and that it had no power either express or implied…