The Park Governments of Chicago 93 



An examination of these accounts shows that while no 

 charge has been included against the factory for a proportion of 

 overhead expense, or for depreciation of equipment, neither has 

 any credit been given for the expense incident to receiving and 

 distributing the food stores. Although these items should be com- 

 prehended by the accounts it seems probable that their omission 

 constitutes approximately a debit and credit offset, and that 

 since 1907 ice cream has been manufactured at costs slightly 

 lower than those at which it could be purchased on the market. 



Cream and milk are purchased on annual contract based 

 on approved specifications, but it is suggested that daily reports 

 be required from the factory by the central office which will show 

 the results of chemical tests made of the cream and milk used. 

 Aside from the health motive for keeping the milk supply up to 

 specifications, such reports should be available for purposes of 

 audit, as the dairy contract amounts to $15,000 annually. The 

 new system of accounts has been extended to the ice cream fac- 

 tory this year. It sets forth separately each month the several 

 elements of cost, and is a decided improvement over the former 

 factory accounts. 



WEST CHICAGO PARK COMMISSIONERS 



The West Chicago Park Commissioners let the restaurant 

 privileges in Humboldt Park December 1, 1906, without adver- 

 tisement or soliciting of bids, to Joseph P. Kinsella, who still 

 holds the concession. Mr. Kinsella is a member of the 47th 

 Illinois General Assembly from the 23rd district, having been 

 elected in November, 1910. He is a brother-in-law of the repub- 

 lican committeeman for the 16th ward, who is also public admin- 

 istrator. 



The first lease was for one year from December 1, 1906, 

 and provided for use of the lower floor of the refectory building 

 in Humboldt Park as a refectory, and the three living rooms of 

 the top floor as a dwelling. The consideration of the lease was 

 $600 per year and the commissioners agreed to keep the build- 

 ing in repair and to furnish free all necessary light and heat — 

 both for the restaurant and dwelling. This lease, although for 



