George Sutherland

“ It is impossible for us to say that the property assessed did not receive an additional benefit to the extent of the amount thus proportionately distributed. The determination of the council is so largely a matter of opinion that in the absence of convincing evidence of error it will not be disturbed. ”

“ It is not unreasonable to assume that ordinarily the cost of street grading and paving, within municipalities such as this statute deals with, will not exceed the benefits which the adjoining land owners will receive, and it is neither alleged nor proven that it has in fact done so in the present case. The method of assessment provided for is an old and familiar one and embodies a principle too well established to be overturned by the suggestion of a theoretical possibility that there may not be an exact and mathematical relation between cost and benefit in particular instances. ”

“ The statute provides that the expense of the work may be chargeable upon the district which the city council declares to be benefited by the improvement, and that such cost shall be assessed upon the several lots in the district 'in proportion to the estimated benefits to be received by each'; and it is urged by plaintiffs that the cost may exceed the benefits, in which event the proportionate assessment of the estimated benefits may, in fact, be greater than the actual benefits received. ”