This paper is a historical study of Special Assessment at the period of ex-Urban Planning Law which was established in 1919. Through the analysis on legislative structure, fundamental deficiencies are made clear. One of the vital matter is not to have bestowed the levy right upon local public bodies. The study of enforcement proess in Osaka city proves this mater to have disturbed the development of this system. The author concludes this system had an essencial difficulty for development in financially centralized prewar Japan.
