6 BULLETIN L207, U. S. DEPARTMENT OF AGRICULTURE. 
by insuring that he shall pay only his proper share of the total 
cost and thai he can not be charged with any burden for the benefit 
of others who do not bear their share. This theory has been uni- 
versally adopted by Our courts, so that there can no longer be any 
doubt as to the constitutionality of special assessments for local 
improvements when made according to law. The authority to make 
Stich assessments lies with the people and is exercised by them 
through (heir representatives in the legislatures, but it is subject to 
the limitations placed upon legislative action by the State and 
Federal Constitutions. 
The three principal powers of the legislature are the power of 
taxation, the police power, and the right of eminent domain. The 
power of taxation is self-explanatory; the police power has been 
defined as that inherent and plenary power in the State which en- 
ables it to prohibit things hurtful to the comfort, safety, and welfare 
of society: while the right of eminent domain is the power which 
the government has of taking private property for public use on 
making proper compensation therefor. The legislature, when it 
authorizes the establishment of drainage districts, gives them the 
right, either expressed or implied, to exercise one or more of these 
powers. 
Some courts have held that a drainage district in making an 
assessment uses the power of taxation, while others hold that it is 
the police power which is exercised. The principal difference be- 
tween these two powers as regards assessments is that under the 
power of taxation the assessment can not exceed the benefits con- 
ferred, while under the police power this limitation does not exist. 
However, the statutes of many States prohibit the levying of assess- 
ments which exceed the benefits, and the courts generally have held 
that an assessment in substantial excess of the benefits is void, so 
there is now no practical difference between these two powers as 
regards assessments. 
In general, every district has the power of eminent domain for 
use in procuring rights of way and for other necessary uses in con- 
nection with the work of the district. 
LIMITATION AND DISCRETIONS OF LEGISLATIVE POWER. 
While the power of making assessments for local improvements is 
one of the functions of the legislature, there are certain limits to this 
power as well as certain discretions as to how it shall be exercised 
which are laid down in State and Federal Constitutions and in the 
decisions of the courts. 
In the first place, the public interest, must be involved before 
the power of the legislature can be exercised in making assessments 
for local improvements. The courts have generally held that the 
owner of land can not be assessed for its improvement unless public 
considerations are present. This limitation is common to all three 
powers of the legislature, so that a benefit to public health, welfare, 
or convenience must be shown before an assessment can lie levied, 
irrespective of the decision of the courts as to which power is in- 
volved. 
A further requirement is that there must be special and peculiar 
benefit to the private property which is to be assessed. This re- 
