Mount Saint Mary's Cemetery Assn. v. Mullins - 248 U.S. 501 (1919)
U.S. Supreme Court
Mount Saint Mary's Cemetery Assn. v. Mullins, 248 U.S. 501 (1919)
Mount Saint Mary's Cemetery Association v. Mullins
Argued November 15, 18, 1918
Decided January 27, 1919
248 U.S. 501
The land of a cemetery association was assessed as a whole and subjected 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. 248 U. S. 504.
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 the question whether property should be made a separate improvement district or included in a larger one. P. 248 U. S. 505.
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.
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.
268 Mo. 691 affirmed.
The case is stated in the opinion.