494 PARKS 



Number Cities in Group Number Having Special Tax 



500,000 to 1,000,000 9 3 



1. San Francisco, Calif, (a) Park Department, a tax of not less than $.07 nor more than 

 $.10 on each $100 of assessed valuation, (b) Playground Department, a tax of not less than 

 $.05 nor more than $.07 on each $100 of assessed valuation. 



2. Los Angeles, Calif, (a) Park Department, a tax of not less than $.07 on each $100 of 

 assessed valuation of all real and personal property, (b) Playground and Recreation Depart- 

 ment, a tax of not less than $.04 on each $100 of assessed valuation of all real and personal 

 property. In both cases additional appropriations may be made by the city council. 



3. Baltimore, Md. (a) Park Department, a tax of 9 per cent of the gross receipts of the 

 street railway companies running over the streets of the city. 



250,000 to 500,000 13 5 



1. Indianapolis, Ind. (a) Special tax of from $.05 to $.09 on each $100 of valuation of 

 property subject to taxation. The tax in 1925 was $.07. (b) Special tax of a maximum of $.02 

 on every $100 valuation for maintenance and operation of playgrounds and recreation in 

 general, (c) Special tax levy to care for payment of principal and interest of bonds. This 

 levy was in 1925 $.045 on every $100 of valuation. There is no maximum or minimum limit 

 for this tax except the general bonding limit of the city for park purposes. This is one-half 

 of one per cent of assessed valuation of city. 



2. Seattle, Wash, (a) An annual tax levy of not less than three-quarters of a mill, and 

 not to exceed one mill on the dollar, (b) In addition the Park Department receives IO per cent 

 of all fines, penalties and licenses. 



3. Kansas City, Mo. (a) General maintenance tax: the city is divided into several 

 park districts. All real estate in each park district, exclusive of improvements, is subject 

 to a special assessment not to exceed 2^2 mills on each dollar of valuation for the purpose 

 of maintaining, adorning, constructing, repairing, and otherwise improving the parks, 

 parkways, roads, boulevards or portions thereof. Special accounts shall be kept for each 

 park district, (b) Front foot assessment: upon recommendation of the park commission. 

 Council shall have power to levy for the purpose of maintaining, repairing and otherwise 

 improving the boulevards, parkways, roads and other highways under the control of the 

 park commissioners, an annual assessment on lots, tracts, parcels of land abutting on boule- 

 vards, parkways, roads and highways under control of the park commissioners, said assess- 

 ments not to exceed the sum of $.10 per abutting front foot, (c) Vehicle license tax: All income 

 from such taxes, subject to right of Council to appropriate not to exceed 3 per cent thereof 

 to the firemen's pension fund, shall be appropriated and used exclusively for park purposes. 



4. Minneapolis, Minn, (a) General park tax: maximum levy of 1.50 mills on each dollar 

 of assessed valuation, (b) Playground tax of .25 mill, (c) Street forestry tax of .05 mill. 

 (d) Park museum tax of .125 mill. 



5. Milwaukee, Wis. (a) General tax of eight-tenths of a mill (Park Department). 

 (b) In addition there may be special appropriations by city council, (c) Extension Depart- 

 ment of the Board of Education is, under a special law, allowed 4 mills for school extension 

 activities, said activities being largely a leisure time program. 



Total Number in Group Number Deriving Chief Revenue 



for Maintenance and Operation 

 from Special Tax 



100,000 to 250,000 43 6 



1. Kansas City, Kan. The law permits a special tax levy of not to exceed a maximum 

 of one-half mill on each dollar of assessed valuation of property. 



2. Nashville, Tenn. (a) Special tax of .10 on each $100 of assessed valuation of prop- 

 erty, (b) The Park Department also receives 3 per cent of the gross annual receipts of the 

 Nashville Railway Company. 



3. Dallas, Texas. Special tax levy of $.10 on each$iooof assessed valuation of property. 



4. New Haven, Conn. The board of aldermen and the board of finance may annually 

 assess upon the grand list one-third of a mill on the dollar for the maintenance and improve- 



