Hibben v. Smith

Citations

• 191 U.S. 310
• 24 S. Ct. 88
• 48 L. Ed. 195
• 1903 U.S. LEXIS 1452

Syllabus

<p>The amount of benefits resulting from an improvement, and assessed under a state statute which this court has declared to be constitutional is a question of fact, and a hearing upon it being assumed, the decision of the board malting the assessment is final and no Federal question arises.</p> <p>In the apportionment of assessments for improvements due process of law is afforded to the taxpayer if he is given an opportunity to be heard .before the body making the assessment; and, so far as the Federal Constitution is concerned, the'state legislature may provide that such hearing shall be conclusive.</p> <p>Whether a judgment in a state court based on an assessment is void or only voidable because some of the members of the board were residents of, and taxpayers in, the 'assessment district is a proper question for the state courts to decide, and after the highest court of the State has held that the judgment is not void and cannot be attacked collaterally, this court will follow that determination.</p>