Special Assessment.

A special assessment is not discrimina-tory because apportioned on an ad valorem basis, nor does its validity depend upon the receipt of some special benefit as distinguished from the general benefit to the community.1599 Railroad property may not be burdened for local improvements upon a basis so wholly different from that used for ascertaining the contribution demanded of individual owners as necessarily to produce manifest inequality.1600 A special highway assessment against railroads based on real property, rolling stock, and other personal property is unjustly discriminatory when other assessments for the same improvement are based on real property alone.1601 A law requiring the franchise of a railroad to be considered in valuing its property for apportionment of a special assessment is not invalid where the franchises were not added as a separate personal property value to the assessment of the real property.1602 In taxing railroads within a levee district on a mileage basis, it is not necessarily arbitrary to fix a lower rate per mile for those having fewer than 25 miles of main line within the district than for those having more.1603

Footnotes

1599
Memphis & Charleston Ry. v. Pace, 282 U.S. 241 (1931). [Back to text]
1600
Kansas City So. Ry. v. Road Improv. Dist. No. 6, 256 U.S. 658 (1921); Thomas v. Kansas City So. Ry., 261 U.S. 481 (1923). [Back to text]
1601
Road Improv. Dist. v. Missouri Pacific R.R., 274 U.S. 188 (1927). [Back to text]
1602
Branson v. Bush, 251 U.S. 182 (1919). [Back to text]
1603
Columbus & Greenville Ry. v. Miller, 283 U.S. 96 (1931). [Back to text]