PARK FINANCING 



497 



of the law under which the metropolitan park commis- 

 sion operates. 



Metropolitan Park System of Tacoma, Washington. 

 "Said board of park commissioners are hereby author- 

 ized to levy, or cause to be levied, a general tax on all 

 property located in said park district each year, not to 

 exceed one and one-half mills on the assessed valuation 

 of the property in such park district." 



Metropolitan Park System of Boston. The law under 

 which is determined the apportionment of taxes among 

 the several cities and towns constituting the metropol- 

 itan park system (Chapter 443, Acts of 1920) provides 

 that Boston shall pay as special assessment 16% per 

 cent of the money required to meet the interest, sink- 

 ing fund and serial or other bond requirements for each 

 year; the city of Cambridge 16% per cent, the remain- 

 ing 66% per cent to be based uPon the respective tax- 

 able valuations of the property of other cities and towns 

 of the district. The proportion in which each city and 

 town shall pay is apportioned according to the average 

 percentage of valuation and population determined for 

 each city by adding together the percentage which the 

 valuation of the same bears to the total valuation of 

 the cities and towns of the district and the percentage 

 which the population of the same bears to the total 

 population of the cities and towns of the district and 

 dividing this sum by two. In addition the amounts to 

 be apportioned each city and town for the maintenance 

 of Nantasket Reservation, the Charles River Basin, 

 one-half the cost of maintenance of boulevards and any 

 deficiency in the amounts previously paid in, shall be 

 based on the respective taxable valuation of the cities 

 and towns. The remaining half of the cost of main- 

 tenance of boulevards is paid by all the cities and 

 towns of the district as a part of the annual state tax. 

 The metropolitan district commission each year deter- 

 mines the proportion in which each of the cities and 

 towns shall annually pay money into the treasury of the 



commonwealth and transmits its determinations to the 

 state treasurer who estimates the amount required in 

 accordance with the proportions determined by the 

 commission, together with any amounts required by 

 law to be specially assessed upon any particular city 

 or town. The words "taxable valuations" of the prop- 

 erties of cities and towns shall mean taxable valuations 

 of property last established next prior to such appor- 

 tionment by the general court as a basis of apportion- 

 ment for state and county taxes; and the words "popu- 

 lation of the cities and towns " shall mean the population 

 as determined by the latest census, state or national, 

 next prior to such apportionment. 



Illinois Park District. Under the Illinois park dis- 

 trict law of 1895 the park commissioners have the right 

 "to levy and collect a general tax on the property in 

 the park district for the necessary expenses of said 

 district, for the construction and maintenance of the 

 parks, boulevards and other improvement of lands 

 herein authorized to be purchased or acquired by any 

 means provided for in this Act." Illinois Revised 

 Statutes, Cahill, 1925, Chapter 105, Section 314. 



"Provided, the aggregate amount of taxes levied for 

 any one year exclusive of the amount levied for the 

 payment of bonded indebtedness or interest thereon 

 shall not exceed the rate of two and two-thirds mills 

 on each dollar of taxable property in said district on 

 the aggregate valuation as equalized for state and 

 county taxes for the preceding year, unless a petition, 

 signed by not less than two per cent of the legal voters 

 of the district, asking that the authorized tax levy be 

 increased to not more than four mills on each dollar, 

 is presented to the board of commissioners and such 

 increase is approved by the voters of the district at 

 an election held on the question, of which election thirty 

 days notice shall be given by posting some at each 

 polling place in said district." Illinois Revised Stat- 

 utes, Cahill, 1925, Chapter 105, part of Section 316. 



j. Special Sources of Income for General Park and Recreation Purposes. 



The few instances where cities have special sources of revenue have been 

 mentioned under the section treating of special taxes. There are not many 

 examples of such special sources and the probabilities are that this method 

 of securing revenues will never be widely practiced. (Baltimore, street rail- 

 way tax; Kansas City, vehicle tax; Seattle, ten per cent of gross receipts 

 from fines, penalties and licenses.) 



4. Revenues for Operation and Maintenance from Gifts, Legacies, and Bequests. 

 As a general rule, gifts, donations and legacies are not made to apply to 

 the operation and maintenance of park and recreation properties. How- 

 ever, there have been some examples and there appears to be no reason why 

 this form of gift should not be encouraged. These gifts, donations, legacies 

 and bequests may take such forms as: 



