Section 113. The high and sovereign power of taxation conferred upon a municipal corporation is incapable of delegation and must be exercised by the common council as the governing body of the municipality.

Where, for example, the common council under its charter is empowered to direct or authorize the streets or sidewalks in a city to be graded, paved, curbed, etc., and the cost of same to be borne by the owners of the property fronting thereon. There exists no doubt but that the council alone possesses the power to determine the necessity of such improvement and also the kind and character, and as this power is purely legislative in its nature, the conclusion is inevitable that it cannot be delegated by the municipal corporation to any other body or person. To permit the delegation of this discretionary power would effectually destroy all the safeguards thrown around the citizens by law.12