¶1Appellant, on August 22, 1905, was awarded a contract for paving a part of J street in the city of Bed-ford, and subsequently completed the work to the satisfae*666tion of, and it was accepted by, the common council of said city. At the time of awarding the contract, and at the time the cost and expenses of the improvement were assessed against the property benefited thereby, appellees held the legal title to the north half of lot No. 100 in the original plat of the city of Bedford, having a frontage of ninety feet on J street, and extending back for a distance of ninety-three feet.
¶2This action was commenced by appellant to foreclose the lien, which he claimed to hold against said north half of lot No. 100, for $527.25, as shown by the final assessment roll.
¶3The complaint was in one paragraph, to which appellees filed a demurrer, on the ground that it did not state facts sufficient to constitute a cause of action. The demurrer was overruled, and appellees excepted, and have again challenged the sufficiency thereof by an assignment of cross-error in this couid;.
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¶5Appellees answered the complaint by general denial, and by two paragraphs of special answer. Demurrers were overruled to the special answers, and error is predicated on such ruling by appellant. In the second paragraph of answer, appellees aver that an assessment against their property amounting to $527.25 is excessive and confiscatory, and deprives them of property, without due process of law, and denies to them the equal protection of the law, in violation of the 14th amendment of the federal Constitution, and in violation of article 1, §21, of the Constitution of Indiana. There is no merit in appellees’ contention that their constitutional rights have been invaded. The same question was presented in the well-considered case of Dawson v. Hipskind (1909), 173 Ind. 216, and decided adversely to appellees’ claim.
¶6As the controlling questions presented by the record arise on the overruling of the motion for a new trial, it is unnecessary further to discuss or directly to pass on the sufficiency of the second and third paragraphs of answer.
¶7The court found the facts specially, and stated conclusions of law, on which facts and conclusions judgment for costs was rendered in favor of appellees. The overruling of the motion for a new trial, which appellant assigns as error, and relies on for reversal, calls in question the sufficiency of the evidence to sustain the findings.
¶8The evidence is largely uncontroverted, and shows that *668a-ppellees have a fee simple record title to the entire north half of lot No. 100. It also appears that the Chicago, Indianapolis and Louisville Railway Company and its predecessors have for more than forty years been operating a railroad over the east part of said lot, and at the time the improvement was made it had a main track, a side-track, and two switch tracks thereon; that the west switch track*is fifty-four feet and six inches west of the east line of said lot at the north end thereof, and twenty-seven feet west of said east line at the south end thereof; that whatever right or title the railway company has in said real estate was acquired by use and occupancy, and not by conveyance or proceedings in condemnation; that the railway company has never owned nor erected any buildings thereon, and that said strip has been used for operating trains, and sometimes cars have been left standing on the switch tracks; that less than twenty years ago, one Gainey, who then had the record title to the real estate in question, owned a temporary structure located on said strip, where grain, fertilizer and other freight was unloaded, but that said structure has long since been removed. It is also undisputed that the city has complied with the law authorizing the improvement, by giving all required notices to property owners, and that none of the defendants has signed any waiver of irregularities in said proceeding; that appellant did not know before bringing his action that appellees claimed that the east part of said lot was owned by the railway company, or that said company ever claimed to own it or have any interest therein, but he did know that the company was using and occupying the east part of said lot, as herein set out.
¶9It is insisted by appellant that the sixth finding of the court is not sustained by sufficient evidence and is contrary to the evidence. By this finding, the court found that on the east part of lot No. 100, as herein described, the railway company has for more than forty years kept and main*669tained four railroad tracks, and has continuously and adversely used and occupied .said strip of land “for the purpose of a right of way, main line of railway track, and for switches, sidetracks, railway cars and engines, and for the purpose of unloading coal, grain and other freight hauled and unloaded by said railway company;” that said company has been in complete possession, occupancy andi control of the east part of said lot for more than forty years, and it is now in the possession of, occupied by, and under the control of the Chicago, Indianapolis and Louisville Railway Company, and is the only real estate belonging to said company, except its right of way, which abuts on, or is adjacent to, J street; that said abutting part of the railway company’s real estate was not assessed in any sum for said improvement, and, in addition thereto, the common council of the city of Bedford entered into an agreement with said company, whereby the city agreed that it would not assess or charge said company anything on account of the improvement of J street; that the part of said lot in the possession of and occupancy by the railway company lies between J street and the part which is now owned and possessed by appellees.
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¶16That the easement of the railway company might have been assessed by the common council, if benefited, was de*672cided by this court in the case of Indianapolis, etc., R. Co. v. Capitol Pav., etc., Co. (1900), 24 Ind. App. 114, 116. If the easement was not assessed, the presumption is that it was not benefited, but in no event could the question of special benefits be urged as a defense in an action to foreclose an improvement lien. §8714 Burns 1908, Acts 1905 p. 290.
¶17The finding of the court, that the part of the lot abutting on the improved street, and under the complete control and occupancy of the railway company, was not assessed in any sum for the improvement, was not supported by the evidence, and the decision of the court based on such finding was contrary to law.
¶18The judgment is therefore reversed, with instructions to the trial court to sustain the motion for a new trial, and for further proceedings in accordance with this opinion.