David Josiah Brewer

“ Indeed, we do not understand that any challenge is made of the sufficiency of the publication. But when that is made, and is sufficient, notice is given. The fact that the owner, after being notified, is required to appear and file his objections within 10 days, is thus the sole ground of complaint. But how many days can the courts fix as a minimum? How much time can be adjudged necessary as matter of law for preparing and filing objections? How many and intricate and difficult are the questions involved? Regard must always be had to the probable necessities of ordinary cases. ”

“ The purpose of notice is to secure to the owner the opportunity to protect his property from the lien of the proposed tax, or some part thereof. In order to be effectual, it should be so full and clear as to disclose to persons of ordinary intelligence in a general way what is proposed. If service is made only by publication, that publication must be of such a character as to create a reasonable presumption that the owner, if present and taking ordinary care of his property, will receive the information of what is proposed, and when and where he may be heard. ”

“ No hardship to a particular individual can invalidate a general rule. A reassessment implies not merely the fact of the improvement, but also that one attempt had been made to collect the cost, and failed. ”