CITIES, TOWNS AND VILLAGES
The levying of an assessment on property which has received a special benefit because of an improvement is a method which is particularly attractive to American planners, first, because it is based upon the equitable principle of putting the burden on the properties that are directly benefited; and second, because it relieves general taxation. There are many striking examples of the increase of value of private property through the expenditure of the community's money in street widening, and in the establishment of parks and parkways. Kansas City is one of the best illustrations of parks.
The justice of the special assessment method appealed so strongly to Nelson P. Lewis, Chief Engineer of the Board of Estimate and Apportionment, New York City, that he has presented the subject in a monograph entitled, "Paying the Bills for City Planning," and as a result of his statement the National Conference on City Planning in 19 12 adopted a resolution embodying the principles which he advocated, the most important of which is "that where there is local benefit, there should always be local assessment on the land benefited."
Desirable results are claimed for the method of financing improvements long practiced in some European countries, and known in the United States as excess or incidental condemnation. By constitutional amendment in Massachusetts, New York and Wisconsin, municipalities may acquire by purchase or condemnation, more land than is actually needed for the construction of the improvement, with the right of resale after the completion of the improvement. Its value as a financial expedient for city planning has not yet been fully decided in the United States. The principle is in some respects contrary to the spirit of individual rights, and its headway cannot be expected to be rapid. There is also, of course, a chance of loss. The city becomes to some ex-
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