Caton v. Western Clay Drainage Dist.

• Decision Date: 29 June 1908
• Citation: 112 S.W. 145
• Parties: CATON v. WESTERN CLAY DRAINAGE DIST. et al.
• Court: Arkansas Supreme Court

112 S.W. 145

CATON v. WESTERN CLAY DRAINAGE DIST. et al.

Supreme Court of Arkansas.

June 29, 1908.

Appeal from Clay Chancery Court; Edward D. Robertson, Chancellor.

Action by William Caton against the Western Clay Drainage District and others. Judgment for defendants, and plaintiff appeals. Affirmed.

The following portions of the act of May 23, 1907, are discussed in the opinion:

"Sec. 8. (a) For the purpose of paying the general expenses of said corporation and to be expended under the orders and directions of the board of directors (there shall be levied and collected and there is) hereby levied on all lands, lots, railroads and tramroads in said district for the year 1907, the following taxes, viz: On each acre of land a betterment of two cents per acre; upon each mile of main line of railroad a betterment of twenty dollars per mile; upon each mile of side track, a betterment of five dollars per mile; and upon each mile of tramroad, a betterment of five dollars per mile and upon each town or city lot a betterment of ten cents per lot, and in the same ratio upon all fractional blocks, or other subdivisions. Said sums are hereby levied annually upon all the property aforesaid until the objects and purposes of this act are completed and the expense incurred in the completion thereof shall have been paid: Provided said levy may at any time be suspended or reduced by the board of directors of said corporation. * * *

"(e) Said corporation shall have power, and it shall be its duty to assess the value of the benefits estimated to accrue to all said property by reason of the construction of said system of drainage or levees. Such assessment may be made before entering upon any part of the work of construction, or it may be made as it becomes necessary to levy special assessments upon the property within any subdistrict. Such assessments may be readjusted by the board of directors at any annual meeting, but at no other time, if improvements shall be placed upon the land, or for any reason such readjustment becomes just and proper, upon reasonable notice to all persons affected thereby.

"(f) The benefits aforesaid shall be assessed by a board of assessors, two of whom shall be landowners of the district, and the other a competent civil engineer, who shall be appointed by said corporation and who shall view the property to be assessed. They shall make and file in the office of the said corporation a list of the lands assessed according to convenient subdivisions by the government surveys, or where there has been no government survey, by any other survey; of the lots, blocks or other subdivisions in cities and towns according to the recorded plats thereof now used, if any; and of the railroads and tramroads by name and length thereof assessed; or in the absence of a descriptive name, by the name of the owners; and opposite each tract or parcel of said property shall be indicated plainly the amount of benefit assessed by them against it; and such assessment shall be made without regard to ownership, and it shall be immaterial that the descriptions used are not technically correct, so that the description be sufficient to apprise the owner with reasonable certainty what property is intended.

"(g) Publication of notice shall thereupon be made by said corporation by two insertions in a weekly newspaper published in said county, notifying all persons interested, that said assessment has been made and filed as aforesaid. Said notice shall describe the property, but need not give the names of the owners, and if it shall contain the names of the supposed owners, any error with respect thereto shall be immaterial. The said notices may be in the following form, to wit:

"Notice.

"Notice is hereby given that the assessment of the property benefited by the improvement for which subdistrict ____, was formed has been filed in the office of this corporation and that assessments are made thereby upon the following described property: (Then shall follow a descriptive list of the property assessed.)

"Now, therefore, all persons, firms and corporations having or claiming to have any interest in said property or any part thereof, are hereby required to take notice of such assessment, and to file exceptions thereto, if any, they desire to file,...