46 Chicago Bwcaii of Public Efficiency 



INEQUITY OF TAX DISTRIBUTION 



The tax rate used in extending the taxes levied by the sev- 

 eral taxing bodies within Cook County is determined by the 

 County Clerk. The procedure followed is for each taxing body 

 to certify to the County Clerk the amount of taxes levied by it. 

 The Clerk thereupon determines the rate by dividing the amount 

 of tax levied by the assessed value of all taxable property within 

 the jurisdiction of the body levying the tax. The rate thus ob- 

 tained is subject to the limitation that the aggregate rate of all 

 taxes levied within any given territory shall not (after certain 

 taxes expressly exempted by law have been excluded) exceed 3 

 per cent, on the assessed value of the property within such terri- 

 tory. If such aggregate rate does exceed the 3 per cent, limit, the 

 County Clerk is required to reduce the aggregate, in accordance 

 with the terms of the Juul law, so as to bring it within the pre- 

 scribed limit. 



Assessed values in the West and North divisions of the city 

 are comparatively low, while the valuations of the South divis- 

 ion, which contains the central business district of Chicago, are 

 high. Since the assessed values in the respective towns are 

 used as divisors to ascertain the rate necessary to produce the 

 amounts levied by the several taxing bodies, the rates are natu- 

 rally high in the towns of the West and North divisions and, 

 in the determination by the County Clerk of the aggregate rate 

 which may be extended under the Juul law, are subjected to heavy 

 reductions. The final rates for park purposes are not sufficient 

 when applied to the low valuations therein to produce the amounts 

 requested by the West and Lincoln Park Boards. The bond 

 principal and interest must be provided for first and the scaling 

 of the total amounts requested reduces in every instance the 

 amount available for park maintenance. Because of the high 

 assessed values in the South Park district, the park rate therein 

 is not subject to scaling and the amount requested by the South 

 Park Board is hence extended in full. 



The extension by the County Clerk of the South Park levy 

 in full and the enormous reduction of the West and Lincoln 

 Park levies is due to the fact that the valuable "loop district" 



