Frоm tbe facts agreed upon, it appeared that tbe General Assembly of 1915 enacted a statute, applicаble in express terms to all municipalities of tbe State, establishing a scheme for local improve-' ments therein, including streets and sidewalks, tbe same to be originated by petition, etc., and authorizing tbe municipal authorities, under certain cоnditions, to issue bonds in payment of tbe city’s proportion of tbe improvement, termed “local improvement bonds,” and provide for payment of principal and interest by taxation on all tbe taxable property of tbe municipality. Public Laws 1915, ch. 56, ratified 27 February, 1915.
*198
At the same session there was enacted a statute in reference to the city of Durham providing for the construction and repair of the streets and sidewalks of the city and authorizing the issuance of coupon bоnds of the city to be designated as “street and sidewalk bonds” in amount not to exceed $300,000, to raise funds for this purpose, same to be paid by taxation, etc. The act also requires that its provisions should be submitted for approval to the qualifiеd voters of the city and makes full provision for holding an election on the question. This statute, Private Laws 1915, ch. 331, was ratified 8 Marсh, 1915, and contains a section repealing all laws and parts of laws inconsistent therewith. The proposition is to issue bоnds by virtue of powers claimed under chapter 56 and without submitting the question to the qualified voters of the city. It is a well recognized principle of statutory construction that when there are two acts of the Legislature applicable to the same subject, their provisions are to be reconciled if this can be done by fair and reasonable intendment; but, to thе extent that they are necessarily repugnant, the later shall prevail. The position is stated in substantially these terms by
Associate Justice Field
in
U. S. v. Tynen,
Again, it is established that where a general and a special statute are passed оn the same subject, and the two are necessarily inconsistent, it is .the special statute that will prevail,' this last being regarded usually as in the nature of an exception to the.former.
Cecil v. High Point,
165 N. C., pp. 431-435;
Comrs. v. Aldermen,
158 N. C., pp. 197-198;
Dahnke v. The People,
In the citation to Black, supra, it is said in illustration that “A local, statute enacted for a particular municipality for reasons satisfactory to the Legislature is intended to be exceptional and for the benefit of such municipality. It has been said that it is against reason to suppose that the Legislature, in framing a general system for the State, intended to repeal a special act which lоcal circumstances made necessary.”
*199
In the light of these principles, we do not hesitate to hold that the spеcial act, ch. 331, Private Laws 1915, ratified 8 March, making provision for the construction and repair of streets and sidewalks in the city of Durham, providing for a bond issue for the purpose, and requiring that the proposition should be submitted to a popular vote for approval, is the law on the subject in that locality, and the provisions of the general statute passed by the same Legislature on 27 February previous, and providing for a bond issue for the same purpose without a popular vote, are to that extent repealed. This being by correct interpretation the state of the law controlling thе subject, the proposed bond issue cannot be lawfully made unless approved by popular vote pursuant to thе provisions of the special statute, for, ’ although the building and repair of streets and sidewalks are considered with us a nеcessary municipal expense, and so not subject to the constitutional restrictions as to incurring municipal indebtedness,
Hargrave v. Comrs.,
Speaking to the question in Comrs. v. Webb, supra, the Court sаid: “While there is no constitutional inhibition, however, on the issuance of these bonds, the authorities with us are to the effect that when the charter of a municipality, or general or special legislation applicable to the question, requires or provides that a proposition to incur an indebtedness or issue bonds for a given purpose shall be submitted to thе voters of the town for their approval, this will amount to a statutory restriction, and such indebtedness shall not be incurred unless the measure has been sanctioned and approved by the voters according to the provisions of the statute; аnd this though such indebtedness is properly classed as a necessary expense.” We are confirmed in our constructiоn of these statutes by the fact that not only the special statute, but the charter of the city of Durham, Private Laws 1899, sec. 34; rеquired that any bonded indebtedness of this character should be first approved by a popular vote, and, in addition, that the framers of our Constitution have considered this matter of the first importance, and Article VIII, see. 4, contains impressive аdmonition that it is the .duty of the Legislature to provide for the organization of cities, towns, etc., and to restrict their powers of taxation, assessment, borrowing money, contracting debts, and loaning credits so as to prevent abuses in assessments and the contracting of debts.
There is no error, and the judgment of his Honor is
Affirmed.