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shall first be submitted to a vote of the legal voters of such park district and receive a majority of the votes cast upon such proposition.

APPROVED June 30, 1919.

PARK COMMISSIONERS.

§ 1. Amends section 16, Act of 1869.

§ 16.

Town of West Chicagotax of one-third of one mill for boulevard and park purposes-money placed to credit of board.

(SENATE BILL NO. 525. APPROVED JUNE 30, 1919.)

AN ACT to amend section 16 of an Act entitled, “An Act to amend the the charter of the City of Chicago, to create a Board of Park Commissioners, and authorize a tax in the town of West Chicago, and for other purposes," approved and in force February 27, 1869.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 16 of an Act entitled, "An Act to amend the charter of the City of Chicago, to create a Board of Park Commissioners, and authorize a tax in the town of West Chicago, and for other purposes," approved and in force February 27, 1869, be and the same is hereby amended to read as follows:

§ 16. The adoption of the proposition for boulevard and parks as hereinafter specified, shall be deemed and taken to be the consent of the said town of West Chicago to the imposition of an annual tax of onethird (3) of one (1) mill for boulevard and park purposes as hereinafter provided. It shall be the duty of the clerk of the County Court of Cook County to set down, in the general tax warrants of each year, for the collection of State and county taxes, in a separate column, a tax of one-third (1%) of one (1) mill, to be styled "Boulevard and Park Tax," which is hereby levied upon all the taxable property in said town of West Chicago, and shall be set down, in said column, the amount of said tax chargeable to the several persons, corporations, lots or parcels of land liable for taxes in said town; and the collector shall proceed to collect the same, in the manner now provided by law for the collection of State and county taxes; and all the provisions of law in respect to the collection of State and county taxes, and proceedings to enforce the same, so far as applicable, shall apply to said assessments and taxes. The said sums of money shall be placed by the treasurer of said county of Cook to the credit of said board, and shall be drawn by said board from the county treasury, by a warrant signed by the president and secretary of the board, and countersigned by the auditor to be appointed as aforesaid, and in no other way. The appointment of such auditor shall be first certified by such president and secretary, and filed in the office of said treasurer of Cook County.

APPROVED June 30, 1919.

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AN ACT entitled, "An Act to provide for the creation, setting apart, formation, administration and disbursement of a Park Employees' Annuity and Benefit Fund."

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That whenever any persons who have been or may be appointed or otherwise selected as commissioners or officers and constitute a board of park commissioners for any one or more towns whether said towns have heretofore existed or now exist, under and in pursuance of an Act or Acts of the General Assembly of this State, for the purpose of locating, establishing, and enclosing, improving or maintaining any public park, boulevard, driveway, or highway or other public work or improvement, and such board of park commissioners employs [employ] any persons who are or who shall be appointed to their positions under and by virtue of an Act entitled, “An Act relating to the civil service in park systems," approved June 10, 1911, in force July 1, 1911, as subsequently amended, an annuity and benefit fund shall be created, maintained, administered and disbursed. in the manner described in this Act for such employes and the widows and children of such employes and for other employes of any such board of park commissioners and the widows and children of such other employes, provided, however, that this Act shall not apply to any person employed in any position exempt from the provisions of the said Act relating to civil service unless such person shall make applica

tion to be included among those to whom this Act shall apply within ninety days from the date when this Act comes in force and effect. This Act shall not, in any event, apply to any policeman employed by any such board of park commissioners nor to temporary employes, nor to any person employed in any position, the duties whereof will not permit of service in excess of seven hundred and fifty hours during any calendar year.

§ 2. A board composed of seven members to be chosen as hereinafter specified shall be and constitute a board of trustees authorized to carry out the provisions of this Act, and charged with the duty of administering the annuity and benefit fund herein provided for. Such board of trustees shall be known as the Retirement Board of the Park Employes' Annuity and Benefit Fund.

The custodian of said fund shall be a person who shall be appointed annually by the said Retirement Board from among the treasurers of the boards of park commissioners included under the provisions of this Act.

On or before July 10, 1919, three persons shall be appointed by the boards of park commissioners included under the provisions of this Act as members of said Retirement Board, as follows:

The board of South Park Commissioners shall appoint a person to serve for a term of three years, the board of West Chicago Park Commissioners shall appoint a person to serve for a period of two years, the board of Lincoln Park Commissioners shall appoint a person to serve for a period of one year. When any terms for which such an appointment shall have been made shall have expired, the board of park commissioners who appointed the person whose term has expired shall appoint a successor to such person for a term of three years.

On or before July 20, 1919, the boards of park commissioners included under the provisions of this Act shall arrange for and hold an election, at which all employes of said boards of park commissioners who are included under the provisions of this Act shall be entitled to vote and at which the ballot shall be of secret character, for the election of four members of said Retirement Board who shall be employes of such boards of park commissioners. At such election, one employee who shall be an employee of the Lincoln Park Commissioners shall be chosen for a term of three years and until his successor shall have been elected and qualified, one employee who shall be an employee of the South Park Commissioners shall be chosen for a term of two years, and until his successor shall have been elected and qualified, one employee who shall be an employee of the West Chicago Park Commissioners shall be chosen for a period of one year, and until his successor shall have been elected and qualified, and one employee who shall be an employee of any of the boards of park commissioners included under the provisions of this Act shall be elected for a period of four years, and until his successor shall have been elected and qualified. Thereafter the Retirement Board shall conduct elections annually under rules which shall be adopted by it, for the election of successors to the members of said board whose terms shall expire. Such successor, in each event, shall hold office for a term

of four years and until his successor shall have been elected and qualified. Any person elected to succeed any of the persons elected for the original term of one, two or three years or to succeed any successor of any such person, shall be elected from the body of employees of the same board of park commissioners from which his predecessor was elected. Any person elected to suceed the person elected for the original term of four years or to succeed any successor of such person shall be elected from the employees of any of the boards of park commissioners included under the provisions of this Act.

In the event that a vacancy shall occur, owing to death, resignation or other cause, in the membership of the said Retirement Board, said vacancy shall be filled by appointment. If the vacant membership be of appointive character, appointment for the unexpired portion of such term shall be made by The Board of Park Commissioners which appointed the member whose office has so terminated, and if it be of elective character, it shall be filled by appointment by the elective members of the said Retirement Board. The persons so appointed to elective membership shall serve until an employee who shall be elected to serve for the unexpired portion of such term shall be chosen. Such election shall be held concurently with and in the same manner as the next regular annual election.

§ 3. Each of said boards of park commissioners shall annually levy a tax (in addition to the taxes now authorized by law) upon all taxable property embraced in the districts governed by them respectively, at the rate on the dollar of all such taxable property which when added to the amounts deducted from the salary or wages of employees included under the provisions of this Act and applied to the annuity and benefit fund created hereunder, shall be sufficient to provide for the purposes of this Act in accordance with the provisions thereof. Said taxes shall be levied and collected with and in like manner as the general taxes of such parks. Said taxes shall not be included in the aggregate of all taxes to be reduced under the provisions of an Act entitled, "An Act concerning the levy and extension of taxes," approved May 9, 1901, in force July 1, 1901, as subsequently amended. The amount of such annual tax to be levied by any such board of park commissioners shall not exceed one mill on the dollar of the assessed valuation of all taxable property embraced within the park district under the jurisdiction of such board of park commissioners.

4. The following words and phrases as used in this Act, unless a different meaning is plainly expressed in the context, shall have the following meanings:

"Annuity" shall mean a series of payments stated in terms of the amount payable annually but payable in equal monthly installments each of one-twelfth of such annual amount, the first being payable one month. after the event upon which annuity is payable shall have occurred.

"Old age retirement annuity" shall mean an annuity granted on account of service, upon or after attainment of a specified age, payable during the entire after lifetime of the recipient.

"Widow's annuity" shall mean an annuity payable to the widow of an employee or former employee, such annuity to begin one month after the death of her husband and to be payable during her entire lifetime. "Child's annuity" shall mean an annuity payable during the life of a child, under the conditions specified, until such child shall attain the age of eighteen years.

"Age" shall mean age at nearest birthday.

"Reserve" when applied to an annuity, shall mean the present value, according to the American Experience Table of Mortality and four per cent interest of the payments to be made on account of such annuity. "Highest salary" shall mean the highest salary received by an employee during any service year of such employee before such employee attains the age of sixty years.

"Service" shall mean employment by an employer as defined in this Act in a position covered by this Act.

"Prior service" shall mean service rendered by an employee before such employee comes under the provisions of this Act.

"Withdrawal from service" shall mean separation from service as an employee of any employer as defined herein.

"Former employee" shall mean an employee who has withdrawn from service, after at least ten years of service, and has not applied for refunds as provided in this Act.

"Future entrant" shall mean an employee who enters service after July 1, 1919.

"Present employee" shall mean an employee who is in service on July 1, 1919.

"Regular interest" shall mean interest at the rate of four per cent per annum.

"Present value" of an amount on a specified date as of some prior date, shall mean the sum which, when improved at interest at a specified rate for a period of time equal to the period between the dates in question, will amount to the sum stated on such specified date.

"Employee" shall mean any person in service in a position covered by this Act.

"Employer" shall mean any board of park commissioners as defined in section 1 of this Act.

"Salary" or "Wages" shall mean the amount of compensation received from an employer for services rendered the employer, except that any amount of compensation in excess of twenty-five hundred dollars per year shall not be taken into consideration in determining the amounts to be deducted from the salary or wages of an employee for purposes of this Act or in determining the amounts of annuities to be paid or other benefits to be provided under the provisions of this Act.

"Compensation," when applied to an employee whose salary is on annual basis, shall mean the annual amount received by such employee; when applied to an employee whose salary is on a monthly basis, shall mean twelve times the average monthly amount received by such employee; when applied to an employee whose salary is on other than an annual or monthly basis, shall mean three hundred times the average

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