496 PARKS 



Similarly of the $.08 special tax allowed the city of Wheeling, W. Va., $.04 may be applied 

 to park purposes and $.04 to playgrounds and recreation. 



4. Rockford, 111. (a) Board of park commissioners of the park district are directly 

 authorized by law to levy as much as 2% mills on each dollar of assessed valuation, (b) May 

 levy as much as 4 mills if the question of making the greater levy has been submitted to a 

 vote of the people and approved by a majority vote of the qualified electors, (c) May levy 

 a special tax in addition to above to pay the interest and principal on any bonds that may 

 be issued. The park district may contract indebtedness in an amount equal to 3 per cent 

 of the value of the taxable property in the district. If approved by a majority vote of the 

 electors of the district the amount of indebtedness may be increased to 5 per cent of the 

 taxable property. 



Note. The park district of Rockford is organized under the Act of 1895, providing 

 for the organization of park districts and the transfer of submerged lands to those bordering 

 on navigable bodies of water. 



5. San Diego, Calif. San Diego has the distinction of having the highest special tax 

 for any city in this group, providing as it does a minimum tax of $.10 and a maximum of $.16 

 on each $100 of assessed valuation of property subject to taxation. 



6. Wichita, Kan. Special taxes may be levied as follows: % mill for park purposes; 

 % mill for forestry work parks, streets, alleys, etc.; J4 mill for playground and recreation 

 purposes. 



Other cities in this group providing for special taxes of various amounts 

 are East St. Louis, Illinois, with the same taxing privilege as Rockford; 

 Fort Wayne, Gary, South Bend and Terre Haute, Indiana not less than 

 five cents nor more than nine cents; Oklahoma City and Tulsa, Oklahoma, 

 one mill; Lincoln, Nebraska; Racine, Wisconsin, one mill; St. Joseph, 

 Missouri; Sioux City, Iowa, two and one-half mills; Springfield, Illinois; 

 Tacoma, Washington maximum of one and one-half mills on each $100; 

 Tampa, Florida and Waterbury, Connecticut one-half of a mill on the 

 grand list of the second taxing district. 



EXAMPLES OF COUNTY PARK SYSTEM HAVING SPECIAL TAX LEVIES FOR 



GENERAL PARK PURPOSES 



Essex County, New Jersey. The Essex County Park County Park Commission receives the income from a 



Commission derives its chief income for general park special tax of one-tenth of a mill on each dollar of 



purposes from an annual tax of not less than one-half assessed valuation of property. 



of a mill nor more than three-fourths of a mill on each Forest Preserve Districts, Illinois. "Provided, that 



dollar of county ratables. The commission has the the amount of taxes levied for one year shall not exceed 



power to certify to the County Board of Freeholders the rate of one mill on each dollar of assessed value of 



a tax less than one-half mill if it desires, but the Board the taxable property therein (within the district), as 



of Freeholders cannot of their own initiative levy a tax ascertained by the last equalized assessment for state 



less than one-half mill. and county purposes; provided, that in forest districts 



Hudson County, New Jersey. The same conditions containing a population of two hundred thousand or 



exist as in Essex County (see above). more such commissioners may levy a tax of not exceed- 



Henry County, Indiana. For the maintenance, ing three-tenths of one mill on the dollar of such valua- 



operation and improvement of the one county park a tion for general, corporate purposes, in addition to the 



special tax of two and a half cents on each $100 is taxes required for the payment of bonds and interest 



levied annually. on bonds." Illinois Revised Statutes, Cahill, 1925, 



Milwaukee County, Wisconsin. The Milwaukee Chapter $ya., excerpt from Section 14. 



EXAMPLES OF METROPOLITAN PARK SYSTEMS HAVING SPECIAL TAX LEVIES OR 



GENERAL TAXING POWERS 



Cleveland Metropolitan Park System. For the pro- of park commissioners to levy taxes, see Chapter VI, 

 visions relating to the powers of the metropolitan board pages 440-441, Section 2976-10 and Section 2976-101 



