FIFTH ANNUAL YEAR BOOK — PART VI. 519 



past twenty years has been liberal and helpful to land drainage, tapon the 

 ground that such improvements increase their businesB. The resalting 

 increased production is a well-recognized adjunct of the prosperity of the 

 roads. On the other hand, instances are not wanting in which railroads 

 have strongly fought drainage where it would ruin hunting, fishing and 

 other resorts, on the ground of injury to a lucrative transportation business. 



It is quite clear that in equity railroads should be assessed a percentage 

 of the cost of the improvement on the ground of benefit to business, espe- 

 cially where the production of large areas of land through which the roads 

 pass is substantially increased. In such cases an assessment upon the rail- 

 roads within the district of two to four per cent of the total cost of the im- 

 provement will commend itself to the judgment of an assessing commission 

 as a fair proportion of the expense which such roads should bear. 



The law does not contemplate assessing any of the properties afifected by 

 the drainage all that it will be worth to them but to equitably proportion the 

 actual cost to such properties as will be benefited. Damages as defined by 

 the law constitute a part of the legitimate cost of the proposed improvement 

 and should be determined upon the same basis as the cost of excavation or 

 engineering, that is, reasonable current prices should be allowed by the dis- 

 trict at large for property of individuals or rights granted by them for the 

 advantage of the drainage district. 



MAKING THE ASSESSMENT ROLL. 



The method of making up the assessment roll is now simple. The 

 amount of damages added to the estimated cost of construction, which latter 

 should include organization, legal, engineering and other expenses, will con- 

 stitute the entire estimated cost. This sum less the net amounts due from 

 highways and railroads must be apportioned to the several tracts of land ac- 

 cording to the percentage marks given to each. 



It should be said here that there are benefits of a public and general 

 nature for which an assessment can not be fixed. They are not limited to 

 the district in which the improvements are made but may be regarded as 

 reflective. The reclamation or partial improvement of land by drainage in- 

 creases the value of the property in the drainage district and this will 

 diminish the rate of tax upon all the property of the township and county 

 and also add a reflected value to adjoining farm lands which are not 

 assessed for the cost of the drainage. In some instances the heathfulness of 

 the territory outside of the drainage district is improved. The business of 

 towns adjacent to the improved district is increased. In short, there is a 

 general reflected benefit to many business interests, resulting from drain'age 

 work in organized districts for which no special assessment is provided for 

 by law. The assessment made upon highways is the only one which reaches 

 the public and is spread over property outside as well as inside the district, 

 according to the assessed valuation. Through this provision of the law all 

 property within the district and also within the county will be taxed to some 

 extent for drainage district work administered in accordance with the pro- 

 visions of the State law. 



Assessments of damages and benefits need not and should not be carried to 

 the courts. The principles of equity and fairness which should prevail in the ad- 



