472 



PARKS 



permanent improvements each year the operation and maintenance of the 

 remainder of the system is liable to be ineffective and people do not receive 

 a maximum service for money already expended for properties and improve- 

 ments. There have been some notable examples of acquisition of properties 

 by direct appropriation of the municipal government, but as a general rule 

 th.ese governments are in exactly the same position with respect to current 

 revenues as are park departments. 



EXCERPTS FROM PARK LAWS RELATIVE TO THE USE OF CURRENT REVENUES 

 FOR ACQUISITION OF PROPERTIES AND PERMANENT IMPROVEMENTS 



Birmingham, Alabama. The state law, under which 

 the park and recreation commission operates, provides 

 for the purchase of properties on time or partly for cash 

 and partly by deferred payment by the city government 

 upon recommendation of the park and recreation com- 

 mission, payments to be made out of current revenues. 



Oakland, California. "The council shall, for the pur- 

 chase, development, equipment and maintenance of parks, 

 squares and public pleasure grounds, annually appro- 

 priate to the board of park directors such amounts as 

 in the judgment of the council be necessary or proper, 

 and the funds so appropriated shall be credited to the 

 park fund, and the board of park directors shall have 

 exclusive management and disbursement of the same." 

 Charter of the city of Oakland, Article XII, Sec- 

 tion 69. 



Sacramento, California. "In order to maintain the 

 public parks of the city and to provide for the develop- 

 ment of the same and for other expense to be incurred 

 by the Park Department, the city manager shall include 

 in his budget an amount estimated by him to be suffi- 

 cient for said purposes, and the city council shall pro- 

 vide for the same in the levy, making such changes as 

 it may deem proper. All money raised or acquired for 

 park purposes shall be kept in the park fund and shall 

 be devoted exclusively to said uses." Charter of the 

 City of Sacramento, Article XVI, Section 140. 



San Francisco, California. "The supervisors shall 

 provide all necessary money for the maintenance, pres- 

 ervation and improvement of said parks, squares, 



avenues and grounds, and to that end shall annually 

 levy a tax on all property in the city and county not 

 exempt from taxation, which shall not be less than 

 seven cents nor more than ten cents on each one hun- 

 dred dollars assessed valuation of said property. As 

 amended November 2, 1920. Approved by the Legis- 

 lature, January 21, 1921. Statutes, 1921, page 1776." 

 Charter of the city and county of San Francisco, 

 Article XIV, Section 11. 



Provisions in other cities. The council of the city of 

 Lincoln, Illinois, has the power by ordinance to provide 

 annually by taxation a special fund not to exceed eight- 

 een cents on each hundred dollars valuation of taxable 

 property, for the purchase of land for parks and boule- 

 vards. In Muncie, Indiana, the ordinance creating the 

 park board provides for a special levy, as a part of the 

 general tax levy, of not less than five cents on each 

 hundred dollars worth of taxable property for the main- 

 tenance and improvement of the public parks. The 

 Iowa State Laws (Chapter 293) provides that, in addi- 

 tion to a special tax for general park purposes not to 

 exceed two and one-half mills on each dollar of assessed 

 valuation of property within the city subject to taxa- 

 tion, there may be a special tax levied in cities having a 

 population of over twenty-five hundred, after being 

 voted upon by the qualified electors, of not to exceed 

 five mills, for the sole purpose of purchasing and paying 

 for real estate and permanently improving the same for 

 park purposes. 



2. Proceeds from the Sale of Bonds Secured by General Taxation. 



Practically every municipal and county corporation has authority to 

 issue bonds for municipal or county purposes and under this general author- 

 ity, subject to certain limitations as to the amount of bonded indebtedness, 

 may issue bonds for the acquisition and permanent improvement of park 

 and recreation areas. Park departments derive their powers to issue bonds 

 either directly from the state or else secure them through the corporate 

 powers of the municipality or the county as the case may be. In addition 

 to certain limitations upon the amount of bonded indebtedness which a 

 municipal or county corporation may issue, the issue of bonds is further 



