24 BULLETIN 1207, U. B. DBPAKTMENT OF AGRICULTURE. 
veniently done, in the part of the country that is seetionized. in a 
notebook with a quarter section on one page while the opposite page 
is left blank for notes. Notes should be made in the field in a form 
that anyone can understand and as complete and detailed as possible. 
Assessors can do a great deal to insure the success of the project by 
freely giving information to all interested parties as to methods used 
in making the assessments and the considerations which determine 
their amounts. It probably is unwise to give out the amount of any 
assessment until all have been determined, but landowners should be 
informed by the report of the commissioners or other means of the 
probable amounts of their assessments as soon as practicable. Those 
who make inquiries or are interested in the matter should receive all 
possible information as to why their assessments were fixed at the 
published amounts. There is more dissatisfaction and litigation over 
drainage assessments than over other local improvement assessments. 
This dissatisfaction can be largely overcome by showing that the 
assessments were apportioned on a reasonable and equitable basis. 
Appeals from drainage assessments are expensive for both landowner 
and drainage district. The time to stop lawsuits is before the hear- 
ings; but this can not be done by reducing individual assessments 
until all the landowners are satisfied. The best method of preventing 
litigation is a clear showing that the assessments have been impar- 
tially determined on a reasonable plan. 
The actual apportioning of the benefits does not complete the 
work of the assessors. The results must be put in an assessment roll, 
as provided in the statute, and this roll must be filed with the proper 
authorities. In the preparation of the assessment roll care must be 
taken to comply in every detail with the requirements of the statute. 
The descriptions of property should not be slighted. The usual re- 
quirement is that these shall be of such clearness as to identify the 
property. Care must be taken that no lands are omitted, that the 
correct names and initials are used, and that names are correctly 
spelled. Assessment rolls must be correct in every detail, for they 
have been attacked on seemingly insignificant grounds, such as the 
dollar mark omitted from the head of a column. Attention to details 
in preparing the assessment roll may save legal expenses and prevent 
vexatious delays. 
ADDITIONAL ASSESSMENTS. 
The laws of many States provide that when more money is re- 
quired to complete the work as originally approved, further assess- 
ments can be laid on all the lands on the same basi^ as the first one, 
after proper authority is obtained. The limitation in this matter 
is that the total of all the assessments can not exceed the benefits as 
determined in the original proceedings. 
The justice of making a new assessment on the same basis as the 
original assessment is clear. Suppose a district were Organized to 
construct a drain G miles long, but the original assessment proved 
sufficient to pay for only 4 miles: in the second assessment should 
land along the completed part be exempted? It is obvious that t lie 
whole district must furnish the money to complete the work on the 
apportionment basis used in making the original assessment. 
It is generally unnecessary to give notice of the levy of such 
assessments. It has been held that where a party has once been 
