As the bonds in question are to be issued in accordance with the provisions of the County Finance Act, chapter 81, Public Laws 1927, for the purpose of funding valid and binding obligations of Beaufort County, incurred prior to 1 July, 1927, for the necessary expenses of the county, the special county purposes appearing from resolutions duly adopted, it is difficult to perceive upon what ground the bonds may be successfully assailed in view of our holdings in Commissioners of McDowell v. Assell, 194 N. C., 412, 140 S. E., 34, affirmed on rehearing, 195 N. C., 719, 143 S. E., 474, and R. R. v. Cherolcee County, 195 N. C., 756, 143 S. E., 467. On authority of the holdings in these cases, the judgment in the instant case must be upheld.

Affirmed.