The opinion
MerrtmoN, J.,
concurring. I concur in the judgment of the Court, upon the ground that the defendants failed to observe the requirements of the statute, (Acts 1871-72, ch. 46); but I do not concur in so much of the opinion of the Court; as declares the statute, (Acts 1883, ch. 148, §§1, 2; The Code, §§2594, 2595), imperative and void. I am of opinion, that the latter *720 statute authorizes in effect a local assessment, and does not prescribe a public tax, in the sense of the Constitution, and that local assessments are not necessarily confined to particular real property to be affected by them favorably, in contemplation of law.
Error. Reversed.