Joseph McKenna

“ If it was in the power of the legislature to make the taxing district, as we have decided that it was, it was within its power to classify the property owners, and there is certainly no discrimination between the members of the classes. ”

“ It will be observed, therefore, that the supreme court of the state decided that a taxing district is created by the legislature of the property along the line of the improvement, and extending back therefrom 150 feet, and that back-lying property-that is, property 50 feet distant from the street, and within 150 feet-is so far benefited that it shall be made liable if the abutting 50 feet 'prove insufficient' to pay the cost of the improvement. ”

“ It may be, however, that the railway company means by its contention that the back-lying owner is given no opportunity to be heard by the statute on the amount of the assessment against him, that he is given no opportunity to be heard on special benefits to him from the improvement. ”