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LOUISVILLE & NASHVILLE R. CO. V. BARBER ASPHALT CO., 197 U. S. 430 (1905)

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U.S. Supreme Court

Louisville & Nashville R. Co. v. Barber Asphalt Co., 197 U.S. 430 (1905)

Louisville and Nashville Railroad Company

v. Barber Asphalt Paving Company

No. 170

Argued March 7-8, 1905

Decided April 3, 1905

197 U.S. 430

Syllabus

In determining whether an improvement does or does not benefit property within the assessment district, the land should be considered simply in it general relations, and apart from its particular use at the time, and an assessment, otherwise legal, for grading, paving, and curbing an adjoining street is not void under the Fourteenth Amendment because the lot is not benefited by the improvement owing to its present particular use.

A system of delusive exactness should not be extracted from the very general language of the Fourteenth Amendment in order to destroy methods of taxation which were well known when the amendment was adopted, and which no one then supposed would be disturbed.

The facts are stated in the opinion. chanroblesvirtualawlibrary

Page 197 U. S. 432





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