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BULLETIN 1207, L'. S. DEPARTMENT OF AOKH TLTURE. 
land values do not change during the making of the assessment it 
is properly used, but if it tends to avoid individual consideration 
of each tract, which is absolutely necessary to just assessments, its 
use should be discontinued. It probably is good practice for com- 
missioners, early in their work, to distinguish such classes as clearly 
as possible and to use this classification as a basis for further con- 
sideration, modifying it as the physical characteristics, drainage 
features, and protection afforded each individual tract may require. 
In using this form it is assumed that each tract is given complete 
drainage; where such is not the case a deduction equal to the cost 
of completing the drainage is made from the gross benefits. This 
practice does not seem to be entirely correct. The cost of completing 
i he drainage will be a certain sum, while the benefits derived from 
such additional work will be another, usually very much larger, 
sum. The owner is entitled to a deduction equal to the benefit he 
will receive from this additional work rather than the cost of such 
work. Under this form the drainage district appropriates all of 
the benefit which will accrue from such individual work as will have 
to be done by the landowner, and, if the drainage district gets into 
financial difficulties, the owner can be forced to pay any amount 
up to the total benefits which will accrue including those due to the 
additional work done by himself. 
Under this form, where tile drains are laid across a tract of land 
or an open ditch is replaced by a tile drain, the cost of that part of 
the work is added to the benefits which have been fixed for that 
tract. For the same reasons as are set forth above, the benefit to be 
derived from this part of the work should be added to such other 
bene! its as the tract may receive. By so doing, the district will 
receive full credit for the benefits which it creates. Likewise, where 
use is made of ditches or drains already constructed, the amount 
allowed for them should be equal to the benefit derived from them 
instead of* being made equal to their cost. Benefits and costs can 
not be added to or subtracted from each other. 
The item "Additional charge for distance from the outlet *' is 
probably rightfully considered in this State, because Wisconsin 
follows the common-enemy rule of surface waters. In jurisdictions 
which follow the civil-law rule such a charge has been declared 
unreasonable and illegal. The following form is provided in Mis- 
souri by the general drainage law for the use of the commissioners 
in making their report to the court. 
Owner. 
Description. 
Number of 
acres 
assessed. 
Amount of 
benefits 
assessed. 
Number of 
acres taken 
for right 
way. 
Value of 
property 
taken. 
Damages. 
| Dollars. 
Dollars. 

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It is impossible to cover all contingencies and special conditions 
arising in assessment work. The suggestions given illustrate one 
way of applying this method. Conditions and careful thought 
