Section 110. The doctrine of law is finally settled, that the legislature may authorize municipal corporations to levy special assessments upon property specially benefited by the improvement. "The courts are very generally agreed that the authority to require the property specially benefited to bear the expense of local improvements is a branch of the taxing power, or included within it; and the many cases which have been decided fully establish the general proposition that a charter or statute authorizing the municipal authorities to open or establish streets, or to make local improvements of the character above mentioned, and to assess the expense upon the property which, in the opinion of the designated tribunal or officers, shall be specially benefited by the improvement, in proportion to the amount of such benefit, or upon the abutters in proportion to benefits or frontage or superficial contents, is, in the absence of some special constitutional restriction, a valid exercise of the power of taxation."7

It is held, that a statute investing the corporate authorities of cities, towns and villages with power to tax contiguous property for the expense of constructing sidewalks, leaving it to them as they may think just and equitable to determine whether the former mode by general taxation, or special assessment, shall be pursued, or whether there shall be special taxation of contiguous property, either by a levy on the property of the cost of making the sidewalk in front of it, or by a levy of the tax in proportion to its value, frontage or superficial area, is not unconstitutional, but is a valid law.8

7 Dillon, Mun. Corp. (3rd Ed.), Par. 752.

8 White vs. The People ex rel., 94 III., 604,