4 BULLETIN 1207, U. S. DEPARTMENT OF AGRICULTURE. 
be used by the statutes of 14 States. It follows directly the theory 
of special benefits by determining the value of the benefits to accrue 
and uses the benefits as the basis for apportioning the assessments. 
It has been used with success under a wide variety of conditions, 
and while not perfect is much better than any other method now 
in use. It is simple and consequently readily understood, which is 
a great advantage when large numbers of people are to be convinced 
that their assessments are equitable and have been determined in a 
just and reasonable way. The use of this method is strongly recom- 
mended. 
The benefits to be considered and the methods of procedure when 
lands are assessed in two districts, or in subdistricts, when reassess- 
ments are made for either maintenance or reconstruction, and where 
lands are in incorporated towns, are discussed at some length in 
this bulletin. 
Assessments against railroads and highways are governed by the 
same principles as are those against agricultural lands, but different 
methods of arriving at the amount of the benefits must be used. In 
both cases the benefits considered should be limited to those resulting 
in decreased maintenance charges and increased efficiency. For rail- 
roads in general the benefits of decreased maintenance charges will 
be due to (1) prevention of flood damage, (2) removal of surface 
water from the right of w r ay, and (3) the possibility of decreasing the 
number or length of trestles or bridges. In the usual case the value 
of the first and last of these three factors can be obtained from 
railroad accounts, but the value of the second benefit is not easily 
determined. Benefits from increased efficiency, in the case of rail- 
roads, will be due to (1) greater security due to the elimination of 
soft track (2) possibility of maintaining good track where before 
drainage only poor track could be maintained, and (3) better train 
service made possible by the elimination of soft track and flood 
conditions. These benefits are indefinite and difficult to evaluate, 
Damages are usually determined by the same board which makes 
the assessments, but they are determined separately. The measure 
of the amount of damages is the difference in the value of the prop- 
erty before and immediately after the construction of the improve- 
ment without considering the benefits which may accrue. The most 
common damages suffered by agricultural lands are those due to the 
taking of lands for rights of way and to the cutting off of a portion 
of the farm from the remainder by an open ditch. The usual dam- 
ages sustained by a railroad company are those due to the rebuilding 
of old bridges or the building of new ones, to the cost of opening the 
tracks to allow the construction of the improvement:, and to the cost 
of building the improvement across the right of way, if such work is 
required by statute of the railroad company. In the matter of 
bridges, whether or not the drainage district is responsible depends 
upon the statute and court decisions in the several Stat*-. 
ASSESSMENTS DEFINED. 
Assessment is defined in Black's Law Dictionary as " The process 
of ascertaining and adjusting the shares respectively to be con- 
tributed by several persons toward a common beneficial object ac- 
cording to* the benefit received." This is a general definition appli- 
