52 BULLETIN 1207. r. S. DEPARTMENT OF AGRICULTURE. 
classes, one called the "percentage" method, one known as the 
"classification" method, and the third which may be called the 
"actual value of the benefits" method. 
The first method recognizes that the amount of benefit to be re- 
ceived by each tract depends upon the physical features which af- 
fect its drainage properties and seeks to evaluate in percentages the 
effect of each one of such features upon the amount of the benefits, 
The second method divides the lands of the district into classes, de- 
pending on the relative amount of benefit received by each. The 
third method determines the value in dollars and cents of the bene- 
fits conferred and apportions the costs in accordance therewith. 
In some States the statutes prescribe which one of these methods 
shall be used, while in other States the choice of method to be used is 
left to the assessing board. The position of the courts is that while 
the method of determining the actual benefits is the best they will 
not prohibit the use of some other method so long as it seems fair 
and is not in conflict with the statutes. The courts are concerned 
with the relative amount of the assessment rather than with the 
means used to arrive at that amount. The report of the assessors 
is looked upon in much the same way as a verdict of a jury. Some 
courts say that the provisions of the statute in regard to the methods 
to be used are advisory only. So long as the assessment is not un- 
reasonable the courts will not question the methods used by the 
assessors. However, except under exceptional circumstances, and 
then only on the advice of counsel, the assessors should follow the 
wording as well as the spirit of the statutory provisions. 
Each of the three methods is described in some detail in the fol- 
lowing sections. 
THE PERCENTAGE METHOD. 
This method is evidently the invention of an engineer with an 
analytical mind wdio realized that the benefits derived by any tract 
of land depended upon the conditions affecting the drainage features 
of the land, and sought to evaluate each of the factors going to make 
up those conditions and thus establish a rule for making assessments 
so that in any case the assessments could be found by an application 
of the rule in much the same way that municipal improvement 
assessments are determined by the "front-foot" rule. It is evident 
that the equity of any assessment made by such a rule depends en- 
tirely upon the correctness of the values assigned to each of the fac- 
tors which affect the drainage conditions of the land since these in 
turn determine the benefits. The use of this method is not required 
by any State. 
In most percentage methods the first step is the division of all the 
land into classes according to their need of drainage, and the assign- 
ment of :i percentage value to each class. The second step is a fur- 
ther division of the lands according to their proximity to the im- 
provement and the assignment of a percentage value to each division. 
Next the value of any extraordinary benefits, such as increased ease 
of access, special Hood protection, or the construction of a drain in 
lieu of an open ditch, is evaluated in dollars and cents. Following 
these steps, the actual assessment is determined by multiplying the 
acreage in each " need-of-drainage " class, by the percentage assigned 
