Mount Saint Mary's Cemetery Assn. v. Mullins

Citations

• 248 U.S. 501
• 39 S. Ct. 173
• 63 L. Ed. 383
• 1919 U.S. LEXIS 2267

Syllabus

<p>The land of a cemetery association was assessed as a whole, and sub- • jected to a single lien, for a local improvement, although much of it had been disposed of to lot holders for burial purposes. It appearing that the fee of the whole tract remained in the association, held, that the latter was not deprived of property without due process. P. 504.</p> <p>Subject to the limitation that a local assessment must not be arbitrary or unreasonable, the question whether it is justified by the benefit conferred is to be determined by the local authorities, as is also</p> <p>. the question whether property should be made a separate improve • ment district or included in a larger one. P. 505.</p> <p>The fact that the land of a cemetery association is included for the purposes of sewer improvement, and assessment, in a district with a larger area of land devoted to other uses, while other cemeteries have been districted separately for such purposes, does not establish a denial of the equal protection of the laws, where similarity of situation and conditions is not shown. Id.</p> <p>Notice and opportunity to be heard before the creation of a special improvement district are not essential to due process if a full hearing be afforded in subsequent judicial proceedings to enforce the tax. Id.</p>