A taking of property must be accompanied by payment of "just compensation" to the owner. In theory, this is supposed to put the owner in the same position that he would have been in had his property not been taken. But in practice courts have limited compensation to the property's fair market value, considering its highest and best use. But though rarely granted, this is not the exclusive measure of compensation; see "Kimball Laundry Co. v. United States" (business losses in temporary takings) and "United States v. Pewee Coal Co." (operating losses caused by government operations of a mine seized during World War II). In most takings owners are not compensated for a variety of incidental losses caused by the taking of their property that, though incurred and readily demonstrable in other cases, are deemed by the courts to be noncompensable in eminent domain. The same is true of attorneys' and appraisers fees. But as a matter of legislative grace rather than constitutional requirement some of these losses (e.g., business goodwill) have been made compensable by state legislative enactments, and in the U.S. may be partially covered by provisions of the federal Uniform Relocation Assistance Act.