The word "assessment" is here used in a limited sense, referring only to such charges as do not necessarily enhance values. The term is, however, frequently applied to the owner's share of the expense of laying pavements, sewers, water mains, etc. In such cases, it is evident that the amount should be charged to Improvements and be treated accordingly, for the paving of a street or the draining of a neighborhood increases directly the value of all abutting properties.