The Park Governments of Chicago 43 



poration and has power to levy taxes direct. The inabiHty of 

 the Lincoln Park Board to do so results from the fact that the 

 legislative act (1869) under which it was created was never 

 submitted to a vote of the people of the towns of North Chicago 

 and Lake View. Hence it is that the taxes for park purposes 

 in that district are levied each year by the corporate authorities 

 of those towns. Three of the legislative acts under which taxes 

 for park purposes in the West Park District are levied provide 

 that the levy shall be made by the town of West Chicago. The 

 County Clerk as ex-ofificio town clerk and assessor and the 

 County Treasurer as ex-officio town supervisor comprise the 

 corporate authorities of each of the towns. The assessed values 

 in each town for 1910 and the amount of taxes levied thereon 

 are shown in Table C of the Appendix and the authorizations 

 under which taxes are levied for each park district are set forth 

 in detail in Table G of the Appendix. As may be seen therefrom, 

 the multiplicity of authorizations is in itself conducive to con- 

 fusion. The South Park Board levies under twelve distinct legis- 

 lative authorizations, the West Park Board under eleven, and the 

 Lincoln Park Board under six. 



The seven smaller park districts within the City of Chicago 

 all derive their authority to levy taxes under one enabling act 

 passed by the Legislature in 1895. 



Twelve and eighty-one hundredths cents (.1281) of each 

 dollar of taxes, assessed in 1910 on property within the city 

 limits, was for the park districts. This amount is in addition 

 to the revenue necessary to maintain the parks under the Special 

 Park Commission and provided each year out of the city levy. 



INCREASE OF PARK TAXES DUE TO CHANGE 

 IN ASSESSED VALUES 



Prior to 1909 the amount of taxes to be levied in Illinois 

 was determined by applying the tax rate to one-fifth of the full 

 property valuations. This one-fifth value was therefore called 

 the assessed value. The bonding power of Illinois cities is 

 limited to 5 per cent, of the "value of the taxable property" 

 therein. The State Supreme Court decided that the term "value" 



