Gill, Comr. of Revenue v. . McLean

41 S.E.2d 514, 227 N.C. 201, 1947 N.C. LEXIS 371

• Court: Supreme Court of North Carolina
• Decided: March 5, 1947
• Status: Published

Opinion

Stacy, C. J.

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 meaning of the appeal statute. McIntosh on Procedure, 767. No rights have been adjudicated, and neither appellant has been hurt by the judgment. Both have “jumped before they were spurred” by any action of the court. Starnes v. Tyson, 226 N. C., 395, 38 S. E. (2d), 211; Yadkin County v. High Point, 219 N. C., 94, 13 S. E. (2d), 71. The status quo ante remains undisturbed.

Moreover, the judgment of dismissal was invited by the appellants. They are in no position to complain. Dillon v. Wentz, ante, 117; Carruthers v. R. R., 218 N. C., 377, 11 S. E. (2d), 157; Kelly v. Traction Co., 132 N. C., 368, 43 S. E., 923; Buie v. Buie, 24 N. C., 87.

Appeal dismissed.