We conclude therefore that his Honor was in error in finding as a fact (twelfth paragraph of the judgment) that the county-wide plan had never been adopted. Harrington v. Comrs., 189 N.C. 572; Blue v. Trustees, 187 N.C. 431. Since the boundary lines of a school district can be changed only as the statute provides (C. S., 5481(2), it is essential to determine whether the greater Greensboro school district was created in accordance with an adopted county-wide plan of organization.
And the tax authorized must be equal to the supplemental tax previously authorized in the administrative unit, including any tax levied therein to meet the interest and sinking fund of any bonds theretofore issued by the district proposed to be enlarged. Perry v. Comrs., 183 N.C. 387, 112 S.E. 6; Hicks v. Comrs., 183 N.C. 394, 112 S.E. 1; Barnes v. Comrs., 184 N.C. 325, 114 S.E. 398; Vann v. Comrs., 185 N.C. 168, 116 S.E. 421; Blue v. Trustees, 187 N.C. 431, 122 S.E. 19. A tax of this character cannot be levied in this State unless it has been approved by a majority of the voters who voted in favor of such tax in an election duly held as provided by law in the area in which the tax is to be levied.
The motion to continue the restraining order was heard upon the pleadings and affidavits, the plaintiffs taking the position that upon the admitted facts the tax should have been declared illegal and the injunction made permanent. As to the one or two remaining questions reference may be made to Causey v. Guilford, supra; Harrington v. Comrs., supra; Blue v. Trustees, 187 N.C. 431. The judgment is
Riddle v. Cumberland, supra; Sparkman v. Comrs., supra. This county-wide plan for the formation of school districts is discussed and upheld in Blue v. Trustees, 187 N.C. 431. The plaintiffs' next contention is that the commissioners of Anson County had no power or authority to levy the taxes voted at the instant election on the first Monday in September, 1924.