Section III. The purposes for which special assessments may be made are varied and numerous. It may be stated as a general rule, that the only basis upon which either special assessment or special taxation can be sustained is, that from the proposed local improvement the property subject to the tax or assessments will be enhanced in value to the extent of the burdens imposed. In short the improvement upon which the assessment is based must be productive of special local benefit to the property upon which it is assessed.9

It is held, that a local assessment could not be made for sprinkling streets on the ground that it was not a local improvement, like well-paved streets and convenient and durable sidewalks, which, in fact, enhance the market value of property.10