after stating tbe case: Tbe regularity of tbe proceeding whereby tbe local assessment district on Main Street in tbe town of China Grove was created is not attacked; in fact it is conceded.
Tbe question for decision is whether tbe new board of aldermen, under tbe circumstances disclosed by tbe record, bad tbe authority or power to grant a reduction or rebate of 25 per cent of tbe original assessments. We think not.
*303It is provided by C. S., 2110(1), that one-balf of tbe total cost of a street or sidewalk improvement made by a municipality, exclusive of so much of tbe cost as is incurred at street intersections and tbe share of railroads or street railways, shall be specifically assessed upon tbe lots and parcels of land abutting directly on tbe improvements, according to tbe extent of their respective frontage thereon, by an equal rate per foot of such frontage, unless, as in tbe instant case, tbe petition for such street or sidewalk improvement shall request that a larger proportion of such cost, specified in tbe petition, be assessed against tbe lots and parcels of land abutting directly on tbe improvement, in which case such larger proportion shall be so assessed, and tbe remainder of such cost, if any, shall be borne by tbe municipality at large. Here, tbe total amount of cost, required of tbe municipality, was assessed against tbe lots and parcels of land abutting directly on said improvement, in response to tbe request of tbe petition and in accordance with tbe provisions of tbe statute, hence we think tbe new board of aldermen was without authority to grant a reduction or rebate of 25 per cent of tbe original assessments, long after tbe confirmation of tbe assessment roll, there being no suggestion of any irregularity in tbe proceedings. Gallimore v. Thomasville, 191 N. C., 648, 132 S. E., 657.
True, it is provided by C. S., 2715 and 3 C. S., 2806(f) that tbe governing body of a. municipality may correct, cancel or remit any assessment made for local improvement, including interest or penalties thereon, and shall have the power, when in its judgment there is any irregularity, omission, error or lack of jurisdiction in any of tbe proceedings relating thereto, to set aside tbe whole of tbe local assessment, make a reassessment, etc., but these statutes, we apprehend, have no application to a fact situation similar to tbe one now under consideration. Gallimore v. Thomasville, supra.
There was error in dissolving tbe injunction and dismissing tbe action.-
Error.