If the court finds that the cost of construction, together with the damages assessed is greater than the value of the resulting benefit that will accrue to the lands affected, or greater than the potential value of the lands after the completion of the proposed drainage, the court shall dismiss the proceedings at the cost of the petitioners, and apportion the cost among them, each according to acreage in the proposed district, including the expenses incurred by reason of the filing of the petition including the compensation paid to the engineer, his assistants, and the other members of the board of viewers.

Code 1919, § 1756; 1926, p. 614.