crates /2 assessment problems that arose in the Handley Crescent project, and 2) the apparently large City contribution on the Fraser Avenue project. The assessment procedures would be exactly the same under both alternatives outlined above, therefore, switching from one alternative to the other would not solve the problems in the Handley Crescent case. The only variation permitted in handling assessments is that Council may designate that each parcel benefitting from the work can be assigned the same specific taxable front footage, in other words, every parcel would pay the same dollar amount regardless of its size. I don't believe that this alternative would get around the assessment problem as owners of i small lots would still complain if they had to pay the same tax as the owners of larger parcels. All of the above alternatives were considered when the current Local Improvement By-law-was drawn up several years ago and I am still inclined to favour the methods presentiy used. The assessment problems that - arose in the Handley Crescent case are not likely to occur in the future as the remaining streets on which local improvements are likely to be . carried out are straight forward street patterns laid out on the grid system. The assessment problems arise where the streets form a radius or in a cul-de-sac situation. If the present method of assessments is maintained, all parcels will pay on their actual frontage and the maximum charge against any parcel is for 100 feet. This takes care of corner lots, etc. One further problem that arose in connection with our discussions eon the Fraser Avenue storm sewer project was the high proportion of costs facing the City for a project that was presumably being financed mainly by the owners. Under the local improvement system, the charges levied against the property are generally the unit cost of constructing the works immediately in front of the property. The City generally picks up the cost of intersections, tie~ins, and any extra work, therefore, the City always has some portion to pay. In the case of the Fraser : Avenue project, some of the cost being paid by the City was due to inflation and therefore rates should be kept current, but a good portion of the cost was for this extra work. On any local improvement project, therefore, the taxpayers at large will be contributing some portion of the cost.