PLESS, Justice.
Two questions arise upon this appeal. Is ambulance service a necessary expense for which the County Commissioners may legally contract? If such contract is ultra vires, must it be pleaded by the defendant, or is it proper ground for demurrer? The appellant's position cannot be sustained on either question.
In Madry v. Town of Scotland Neck, 214 N.C. 461, 199 S.E. 618, Barnhill, J. (later C.J.) made this concise statement:
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