64 Chicago Bureau of Public Efficiency 



special increases of $50,000 in 1909 and nearly $400,000 

 in 1910, the 1911 levy contains a still further increase of 

 $45,000. 



6. The South Park Board has not only levied an 

 increased amount each year, but, owing to the peculiar 

 and inequitable operation of the Juul law it is the only 

 one of the three large park governments for which the 

 entire amount levied is actually extended on the tax 

 rolls. While the amounts levied by the West and Lin- 

 coln Park Boards in 1910 were reduced $756,211 and 

 $135,282, respectively, when extended on the tax rolls, the 

 amounts extended for the South Park district and for five 

 of the small park districts exceeded the amounts levied. 



7. The change of assessed values from 1/5 to 1/3, 

 without changing the tax rates, operated to increase the 

 amounts which might be levied by the West and Lincoln 

 Park Boards, so that even after the reductions described 

 above were made in their levies, the amounts extended for 

 these Boards respectively on the 1909 tax rolls were $407,- 

 581 and $281,015 greater than the amounts extended in 



: 1908. 



8. The inequitable distribution of taxes for park pur- 

 poses to the south, west and north sides of the city under 

 the present park organization may be illustrated as fol- 

 lows: Although the South Park district contains only 

 36 per cent, of the total population of the city it contains 

 60 per cent, of the taxable property and receives 50 

 per cent, of the taxes for park purposes. On the other^ 

 hand, the West Park district contains 41 per cent, of the 

 population, only 22 per cent, of the taxable property, 

 and receives 30 per cent, of the taxes for park purposes. 



9. The unequal distribution of park taxes among the 

 three sections of the city is due (a) to the fact that 

 the valuable "loop district" is all included in the South 

 Park district and (b) to the peculiar operation of the Juul 

 law. Consolidation of all the park governments with the 



