PARK FINANCING 493 



(b) It is not necessary for him to curry political favor to get it. (c) It 

 frees him from possible political interference in handling the affairs of the 

 department, (d) It allows him to plan his work ahead and be reasonably 

 sure that he can carry out his plans. 



The extent to which the special tax is practiced among the principal 

 cities of the country is shown by the following facts given for cities of various 

 population groups: 



For cities over 1,000,000. There are three cities in this group. Of this 

 number, one, Chicago, has a special tax in part. As the situation in Chicago 

 is unusual, the facts regarding the special tax are given in some detail. 

 The nineteen independent park districts 1 having corporate powers of a munic- 

 ipality have the right, within certain limitations, to levy taxes directly. 

 The following table shows the tax rate levied for park purposes in each 

 district at two different years: 



Tax Rate on Each $100 of 



Districts Assessed Valuation 



1923 1925 



South Park $.57 $.69 



West Chicago Park .75 .82 



Lincoln Park 2 .83 1.03 



Albany Park .38 .39 



Calumet Park .35 .33 



Edison Park .53 .60 



Fernwood Park .41 .51 



Irving Park .32 .60 



Jefferson Park .34 .62 



Norwood Park .40 .53 



North Shore Park .46 .39 



Northwest Park .38 .41 



Portage Park .56 .76 



Ravenswood-Manor Gardens .41 .34 



Ridge Avenue Park .34 .46 



Ridge Park .48 .58 



River Park .32 .43 



West Pullman Park .59 .58 



Hollywood (no levy yet) 



1 Outside of the city of Chicago in Cook County there are nineteen local independent park districts and one 

 general district including the entire county (the Forest Preserve District of Cook County). Each of the districts 

 has direct tax levying powers. The rate of tax on each #100 of assessed valuation for the Forest Preserve District 

 in 1925 was $.14. In the other districts the rate ranged from #.io to $1.13 on each #100 of assessed valuation. 

 The Board of Education of the city of Chicago has the right to levy a special tax for the maintenance and 

 operation of playgrounds and recreation places, said tax not to exceed three-tenths of a mill on each dollar of 

 assessed valuation. Illinois Revised Statutes, Cahill, 1925, Chapter 24, Section 640. 



2 The tax rate for Lincoln Park District included in 1923 $.09 and in 1925 $.12 for the redemption of bonds. 



