DRAINAGE DISTRICT ASSESSMENTS. 23 
decisions, and their intimate and specific knowledge of local condi- 
tions is a great asset. 
In some States it is required that the engineer who plans the im- 
provement shall be a member, whereas in others, though not a mem- 
ber of the board, lie is required to advise it in making the assess- 
ments. The engineer is a very useful member on such a board be- 
cause of his knowledge of the plan of improvement and its effect 
and because of the intimate knowledge he has gained of the district 
in his work of making surveys. 
The first requisite of an assessor is good judgment. The judgment 
of the viewers is the largest factor, and any system except the most 
arbitrary can be used to secure a just assessment if good judgment 
is exercised. In addition to this fundamental quality a good viewer 
must have thorough knowledge of the lands in the district, of the 
plan of improvement, and of the theory and practice of making 
assessments. Knowledge of the land must include a knowledge of its 
need of drainage, of the natural, artificial, and legal advantages 
which it enjoys, and of values of lands, both drained and undrained. 
Knowledge oi the improvement is a necessity for the viewer, and he 
should inform himself of its limitations as well as its capabilities. 
The effect of complete or partial drainage upon the various types of 
land in the district should be studied. Under some methods of 
making assessments the viewers should have a good idea of the costs 
of various parts of the work. 
Viewers must understand the assessment law under which they are 
working and know the decisions of courts in their State concerning 
drainage assessments. The attorney for the drainage district will 
give information along this line, and such information should be se- 
cured before the assessments are made instead of at the trial of some 
disputed assessment. 
There is no unanimity in the several drainage law- as to the time 
for making assessments. In the majority of States it is provided 
that they shall be made before the construction work begins. This 
is the best practice, for it not only enables landowners to know ap- 
proximately what their assessments will be before it is too late to 
object to the organization of the district, but it enables the district to 
secure funds at the earliest possible date: furthermore, it enables 
assessors to get a clearer idea of the need for drainage than is possi- 
ble after construction has begun. Sometime- land appears at a dis- 
advantage during construction, especially in the case of floating- 
dredge work, while landowners have been known to take advantage 
of delay in making assessments to improve the appearance of their 
lands for the purpose of deceiving the viewers. 
Complaints are sometimes made that assessors make their jobs last 
too long. In general it may be said that all the time spent by asses- 
sors in going over lands examining them from different points and 
under different conditions, or even on trips to adjacent districts, 
should be cheerfully paid for by the district, for such money ordi- 
narily is well spent. A full knowledge of the lands in the district 
and the benefits to be expected from drainage will usually result in 
assessments which will not be subjected to expensive court actions. 
Careful record should be kept by each assessor of all facts in re- 
gard to each tract of land and its assessment. This can be con- 
