e area shown is
$5500. The assessment area will be one mile wide and each zone
one-fourth mile in width and the rates for each zone the same as
before.

------+-------+----------------------+------------+-------------
| | Rate x frontage on | Amount of |
Parcel| Rate | improved road = | Assessment | Assessment
| | assessment units | per unit |
------|-------+----------------------+------------+-------------
1 | a 75 | 75 x 1320 = 99,000 | $0.010417 | $1031.25
| b 15 | 15 x 2640 = 39,600 | | 412.49
2 | 75 | 75 x 2640 = 198,000 | | 2062.53
3 | 50 | 50 x 1320 = 66,000 | | 687.51
4 | a 25 | 25 x 1320 = 33,000 | | 756.25
| b 15 | 15 x 2640 = 39,600 | |
5 | 10 | 10 x 3300 = 33,000 | | 343.73
6 | 10 | 10 x 1980 = 19,800 | | 206.24
------|-------| | |-------------
| | 528,000 | | 5500.00
------+-------+----------------------+------------+-------------

It will be noted that the combined assessment for the two sections of
road is especially heavy on parcels 1, 2 and 3. In order to prevent
unjust charges against such properties, laws usually limit the total
assessment against any parcel of land to a fixed percentage of a fair
market value or of the assessed value. The assessment on these parcels
would be reduced as seemed expedient and the deficit would be
distributed over the remainder of the area in the same manner as the
original assessment was spread. In practice such re-distribution is
ordinarily made by the arbitrary adjustment in accordance with what
the authorized officials consider to be fair and equitable. The method
outlined is merely a mechanical means of securing distribution and
must not be considered as an infallible method of making the
assessment. It is always necessary to review the results in the light
of the actual benefits to be presumed for each parcel of land.
Nevertheless, the method outlined will prove equitable in a majority
of cases.

=General Taxation.=--There is a general community benefit derived from
the construction of good roads in that the actual cost of marketing
farm products is lessened with a resulting lowering of the price to
the consumer. The benefit also accrues from the greater facilit