The Park Governments of Chicago 47 



is all included within the South Park District and also to the 

 peculiar operation of the Juul law (1901). 



Until the levies of all the local taxing authorities are re- 

 ported to the County Clerk and the respective rates are fixed 

 by him, the West and Lincoln Park Boards have no way of 

 determining how much revenue will be derived from their levies. 

 The taxing conditions practically compel the West Park Board 

 each year to make its levy as high as possible in order to insure 

 a sufficient income for bond, interest, and maintenance pur- 

 poses. Such unscientific procedure militates seriously against 

 economical financial adminstration of the park systems. 



The 1910 property valuations within the three large districts 

 and the balance of the city as compared with taxes assessed 

 for park purposes therein and the population thereof is as 

 follows : 



Park Taxable Taxes Population 



District Property, Assessed, (1910) 



Per cent. Per cent. Per cent. 



South 60.04 50.45 35.58 



West 21.98 29.69 41.31 



Lincoln 14.44 19.20 16.40 



Balance of city 3.54 .66 6.71 



Total city 100 100 100 



If the South Park Board levied up to the limit allowed them 

 since the change was made in the assessed value the percentage 

 shown above would be higher. 



SOUTH PARK BOARD SPECIALLY BENEFITED IN 1909 LEVY 



Preceding the advantage gained by the South Park Board 

 in 1910 by reason of the change in assessed values, that Board 

 also benefited by $50,534 in the spreading of the 1909 levy. The 

 Park Board certified $2,163,800 to the County Clerk which was 

 equivalent to a rate of 42.8, but the County Clerk extended $2,- 

 224,442. This amount was determined by the application of a 

 44 cent rate. The Bureau has been unable to obtain a satisfac- 

 tory explanation of this increase. It was not added to care for 

 loss and cost of collection as the Park Board had already in- 

 cluded $85,000 for that purpose. It appears that a rate of 43 

 instead of 44 cents should have been levied which would have 



