Benjamin N. Cardozo

“ On the assumption that a hearing was unnecessary in advance of the improvement, the appellants, none the less, contend that the later hearing provided for in advance of the assessment is so restricted in its scope as to be an illusory protection. There would be difficulty in framing a remedy more comprehensive than that given by the statute if it is to be taken at its face value. The owner 'may appear at the time and place fixed for the said hearing and object to the proposed assessment against the property, or to the amount thereof.' Section 13. ”

“ The appellants do not confine themselves to a challenge of the special assessment in their assault upon the statute; they urge the objection also that the levy of a general tax to make up the deficiency in the fund for the payment of the bonds is invalid under the Fourteenth Amendment because the bonds were issued without notice to the taxpayers. ”

“ The argument to the contrary goes counter to so many decisions that it must be condemned as unsubstantial. The distinction is fundamental between the incurring of the indebtedness and the imposition of the lien. ”