Whether tbe Unemployment Compensation Commission is authorized to conduct bearings and to determine tbe liability of employers for contributions under cb. 1, Public Laws, Extra Session 1936, is not before us for decision. Conceding, without deciding, tbat sucb authority exists, tbe statute is silent upon tbe subject of any appeal from sucb determination. His Honor, therefore, was correct in bolding tbat be was without jurisdiction to entertain tbe appeal. His reasoning is sound, but be inadvertently went beyond bis authority in dismissing tbe proceeding. He should bave dismissed tbe appeal and left it there.

Tbe cases cited by appellant, Higdon v. Light Co., 207 N. C., 39, 175 S. E., 710, and S. v. Carroll, 194 N. C., 37, 138 S. E., 339, are inapplicable, as they deal with statutes providing for appeal without prescribing tbe procedure.. Here no appeal is authorized.

Modified and affirmed.