Harlan F. Stone

“ But the Supreme Court of Missouri, since the pendency of the present suit, has held that the judgment rendered by the Jackson county circuit court in a similar proceeding is not open to collateral attack by the property owners within the benefit district, and that such property owners may not litigate in another suit, questions, including the constitutionality under the Fourteenth Amendment of the assessments levied, which might have been raised in the circuit court proceeding. ”

“ The sole duty and power of the court is to pass upon questions of law and to inquire judicially into the facts so far as necessary to ascertain the applicable rules of law. See Keller v. Potomac Elec. Co., 261 U.S. 428, 440, 43 S.C.t. 445, 67 L. Ed. 731. Under this procedure, the judgment to be awarded finally determines, subject to appeal, the validity of the ordinance authorizing the improvement, the limits of the benefit district, the method of apportioning benefits, and the validity of the proposed liens. ”

“ But in view of the extraordinary character of the projected improvement of Meyer boulevard, proceedings were had under section 28 of article VIII of the City Charter. This section, printed so far as relevant in the margin, [1] establishes a procedure which may be followed for levying a special tax on any lands benefited when the improvement involves an 'unusual amount of filling in or cutting or grading away * * * necessitating an expense of such magnitude as to impose too heavy a burden on the land situate in the benefit district as limited in section three. ”