DRAINAGE DISTRICTS. 205 



tion number upon the respective tracts. This classifi- 

 cation may be reviewed and amended until it is agreed 

 that these numbers represent the proper ratios of bene- 

 fit which the several tracts or farms will receive by 

 reason of the construction of the drainage system. 



In case the public highways, the township or county 

 are benefited as organizations, and are legally subject 

 to assessment for the same, they cannot be classified 

 upon the same basis as agricultural lands, but a certain 

 per cent of the entire cost should be charged up to each 

 and deducted from the sum total, after which the re- 

 mainder should be spread over the district as per classi- 

 fication. 



All of this work is a matter of judgment, and upon 

 it will depend the equitable and proper distribution of 

 the cost. It cannot be done too carefully, and should 

 be several times reviewed before it is finally approved. 



To find the part of the total cost that each owner 

 should pay, proceed as follows : 



1 . Deduct from the total estimated cost of the work 

 the several amounts assessed against highways, town- 

 ships, corporations, etc., to obtain the amount that 

 is to be charged to the classified lands. 



2. Multiply the number of acres in each tract by its 

 classification mark. 



3. Find the sum of these several products. 



4. Divide the amount to be apportioned to the sev- 

 eral tracts by the sum of the several products and mul- 

 tiply each product by this quotient to obtain the amount 

 that should be assessed against each tract as shown 

 upon the roll. These several amounts when added to- 

 gether should equal the total estimated cost. 



