112. As distinguished from other kinds of taxation, “assessments” are those special and local impositions upon property in .the immediate vicinity of municipal improvements which are necessary to pay for the improvement, and are laid with reference to the special benefit which the property is supposed to have derived therefrom. -Hale v. Kenosha, 29 Wis. 599; Ridenour v. ‘Saffin, 1 Handy (Ohio) 464; King v. Portland, 2 Or. 146; Williams v. Corcoran, 46