...prohibiting the taking of property without due process of law. In Norwood v. Baker it was said that "the exaction from the owner of private property of...excess, a taking, under the guise of taxation, of priTate property for public use without compensation," and that the assessment involved in that case,...

...assessments for public improvements can rest is that of special benefits to the property taxed; and the exaction from the owner of private property of the cost of such an improvement, in substantial excess of the special benefits accruing to him. is, to the extent...

...improvement, then the complaint would be invulnerable; for it Is the settled law in this country that "the exaction from the owner of private property of...public use without compensation." Norwood v. Baker, 172 u. S. 2G9, 19 Sup. Ct 187, 43 I/. Ed. 443. "The whole theory of local taxation or assessments is that...

...Mr. Justice Harían in Norwood v. Baker, 172 IT. S. 2C9, 270, 10 Sup. Ct. 187, 43 L. Ed. 443, that "the exaction from the owner of private property of...taxation, of private property for public use, without compensation." The eminent jurist used the words "substantial excess" advisedly, because, as he explains,...

...the owners do not in fact pay anything in excess of what they receive by reason of such improvement. The exaction from the owner of private property of...extent of such excess, a taking, under the guise of taxWhitsett v. Carthage. ation, of private property for public use without compensation. Norwood v....

...owners do not, in fact, pay anything in excess cf what they receive by reason of such improvement. The exaction from the owner of private property of...special benefits accruing to him, is, to the extent oi such excess, a taking under the guise of taxation, of private property for public use without compensation....

...the owners do not in fact pay anything in excess of what they receive by reason of such improvement. The exaction from the owner of private property of...taxation, of private property for public use without compensation ; but, unless such excess of cost over special benefits be of a material character, it...

...the special benefits which that property may derive from the work. The court said: "In our judgment, the exaction from the owner of private property of...taxation of private property for public use without compensation." It has been uniformly held that such assessments rest upon the ground that the benefits...

...benefits received. In our judgment, the exaction from the owner of private property of the costs of public Improvement in substantial excess of the special...taxation, of private property for public use without compensation. We say substantial excess, because exact equality of taxation Is not attainable, and...

...property assessed, and that even if permitted by the statute of Iowa, such an assessment constitutes a taking, under the guise of taxation, of private property for public use without just compensation, and is therefore void under the Federal Constitution as amounting to a taking of...