Tbe statutes under which the plaintiff seeks to compel the issuance of a voucher and the levy of a tax, chs. 88 and 361, Public-Local Laws 1933, deal only with county vouchers and county obligations. The application for writs of mandamus was, therefore, properly denied. Rollins v. Rogers, 204 N. C., 308, 168 S. E., 206; Comrs. v. Lacy, 174 N. C., 141, 93 S. E., 482.
Mandamus is available against a board of county commissioners only to compel the board to do something which it is its duty to do without it. The writ confers no new authority. The party seeking it must have a clear legal right to demand it, and the board must be under a legal obligation to perform the act sought to be enforced. Neither of these prerequisites appears in the instant case. Powers v. Asheville, 203 N. C., 2, 164 S. E., 324.
Affirmed.