DRAINAGE DISTRICT ASSESSMENTS. 57 
A further objection to this method lies in the fact that it, like 
the percentage method, is confusing to both viewers and landowners. 
It is impossible for the viewers to know what effect any change they 
may desire to make in the classification of a tract of land will have 
antil after the classification and the computations are completed. If 
the viewers should desire to reduce the assessment of a tract because 
of its distance from the ditch, the only way this can be done is by 
decreasing the class of the land, yet it is impossible for them to tell 
how much in dollars and cents such a reduction will amount to, 
until after the assessment roll is completed. The case is much the 
same with the landowners, for under this system the only informa- 
tion that they have as to the amount of their assessments at the time 
of the final hearing is that there are so many acres in "Class A," 
so many more in "Class B," and so on. This is entirely wrong, for 
the landowner is entitled to full knowledge of what the work will 
probably cost him, that is, how much his assessment will be in dollars 
and cents, before it too late for him to object to his assessment 
should he so desire. 
The fact that there have been comparatively few appeals made 
from the assessments in the States using this method is due more to 
the good judgment exercised by the viewers who have made the 
assessments, or possibly to the difficulty of showing discrimination 
or inequalities under the statute, than to any merit in the system. 
THE ACTUAL VALUE OF THE BENEFITS METHOD. 
The third method which determines the actual values of the bene- 
fits conferred and uses them as a basis for the assessments is pre- 
scribed by law in some fourteen States and is employed in a number 
of others. Briefly, this method determines the increased value of 
the property due to the improvement and levies such a part of the 
total increases as will equal the total cost of the work. While not 
a perfect method, it is to be preferred to all others and its use is 
strongly recommended wherever the statutes do not forbid. 
The strength of this method lies in following out the theory of 
special assessments according to benefits, which is the basic principle 
underlying all of our general drainage laws, and followed by the 
courts. Under this principle the assessments must be based upon 
special benefits, which have been defined as benefits so distinct and 
peculiar as to affect the value of the individual tracts. Since the 
measure of the benefit is the increase in value of the land, no more 
logical or direct way of carrying out these principles can be sug- 
gested than the evaluation of the individual benefits in dollars and 
cents and using them as a basis for the assessment. This method 
apportions the costs according to the benefits, while both of the other 
methods apportion the costs according to arbitrary assumptions as 
to the effect of physical properties or conditions surrounding the 
individual tracts upon the relative benefits received by each. It 
evaluates the benefits rather than indefinite quantities, the assumed 
influences of physical conditions on the benefits. 
Since this plan follows the theory of local assessments it must 
develop the facts required by any court to justify a special assess- 
ment. An assessment roll prepared by this method, when introduced 
in court, shows on its face and is prima facie evidence of two things 
