Thе plaintiffs contend that it sufficiently appears from the figures аnd mathematical calculations contained in the exhibits offered, evidencing the fiscal affairs of the city of Durham as of 30 June, 1936, upon which the findings of fact and the judgment of the court werе based, thai the funds used for the purchase of land for the municipal airport were derived in whole or in part from ad valorem taxes, аnd that therefore the purchase should be held invalid and the property required to be sold and the proceeds converted back into the city treasury for the benefit of the taxpayers in the reduction of prospective tax rate.
But wе cannot hold that the purchase of the land was invalid or dеcree its sale. If it be conceded that a portion of the funds from which $40,000 was paid for the property was derived from
ad valorem
tаxes, this was an executed contract for the purchasе of property, for an admittedly public purpose (chаpter 87, Public Laws 1929). The acquisition of the land from surplus funds was not beyоnd the power of the city and it in no way offended the provisions of Article VII, sec. 7, of the Constitution.
Adams v. Durham,
The exception to the finding of fact that there was a net available amount of $4,923 оf surplus revenue in the treasury of the city derived from sources other than taxes and sale of cemetery lots, and the adjudiсation that this amount was now available for expenditures in the construction and equipment of a municipal airport, must be sustained, as we are of opinion that the figures and calсulations shown in the evidence adduced do not support thе conclusions of the court below on this point.
No excеption was noted by either side to that portion of the judgment restraining the city of Durham from expending money obtained from taxеs for the purposes of a municipal airport, unless authorized to do so by a vote of the people, and the judgmеnt in that respect must be affirmed.
The good faith of the officials of the city of Durham in the exercise of judgment in fixing its budgets and in the handling of public funds is in no way questioned.
While there is no contention that the construction, equipment, and maintenance of an airport and landing field is a necessary municipal
*690
expense within thе meaning of Article VII, sec. 7, of the Constitution
(Henderson v. Wilmington,
The judgment of the court below, except as herein modified, is
Affirmed.
