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shall certify to the board of park commissioners respectively on or before the tenth day of July annually, beginning July 1917:

First: The assets in their custody at such time;

Second: The estimated receipts during the next succeeding year (from July 1st to June 30th) from deductions from the salary of policemen as hereinabove provided and from all other sources;

Third: The estimated amount required during said period for :

(a) Paying pensions granted under the Act superseded by this Act;

(b) Paying pensions to policemen (their widows and children entitled thereto), members of the department of police prior to January 1, 1916; and

(c) Establishing and maintaining a reserve fund for the payment of pensions to policemen, (their widows and children) becoming members of the police department subsequent to January 1, 1916.

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 district governed by them respectively at the rate on the dollar of all such taxable property which, when added to the deductions from the salary or wages of policemen and receipts available from all other sources, as hereinabove referred to, will amount to a sufficient sum to meet the annual requirements above referred to and designated as (a), (b) and (c). Said taxes shall be levied and collected with and in like manner as the general taxes of such parks, and the fund arising therefrom shall be known as the “Park Police Pension Fund,” which fund shall be used solely for the purpose of carrying out the provisions of this Act; 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, and Acts amendatory thereto. The amount of such annual tax to be levied by the South Park Commissioners shall not exceed two seventy-fifths of a mill on the dollar upon all taxable property embraced within such park district; the amount of such annual tax to be levied by the West Chicago Park Commissioners shall not exceed one-fifteenth of a mill on the dollar upon all taxable property embraced within such park district; and the amount of such annual tar to be levied by the Lincoln Park Commissioners shall not exceed two fifty-firsts of a mill on the dollar upon all taxable property embraced within such park district.

The county clerk of the county where such park districts are located. or such officer or officers as are authorized by law to spread or assess taxes for park purposes, or other purposes, shall, on receiving certificates from such boards of park commissioners that the amount mentioned in such certificates is necessary for the purpose of paying the liabilities incurred by the operation of this Act, spread and assess such amount upon the taxable property embraced in each such park district, the same as other park taxes are by law spread and assessed, and the same sha' be collected and paid over in the same manner as other park taxes are now required by law to be collected and paid.

When such taxes are received by said board of park commissioners respectively, they shall forthwith be turned over to the treasurer of the said pension board upon his sole receipt.

Any excess remaining at the end of the fiscal year in the possession of said board shall be credited to the fund for the ensuing year; and deficit shall be provided for during such ensuing year.

Should any such board of park commissioners be without authority to levy taxes, then the corporate authorities of any such town (meaning the town supervisor, clerk or assessor thereof) shall perform the duties hereinabove devolved upon the board of park commissioners.

APPROVED June 30, 1919.

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(SENATE BILL No. 458. APPROVED JUNE 30, 1919.) An Act to amend section 1 of an Act entitled, “An Act to authorize

cities and villages having a population of less than 50,000 to maintain by taration public parks," approved and in force June 29, 1915, as subsequently amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 1 of an Act entitled, “An Act to authorize cities and villages having a population of less tha 50,000 to maintain by taxation public parks,” approved and in force June 29, 1915, as subsequently amended, be and the same is hereby amended to read as follows:

§ 1. That the city council of each incorporated city of this State having a population of less than 50,000 and the president and board of trustees of each village of this State having a population of less than 50,000, whether organized under the general law or a special charter, shall have power to purchase, establish and maintain public parks for the use and benefit of the inhabitants of such city or village, and shall have the power to lease such parks when acquired for the purpose of holding county fairs therein, and may levy a tax not to exceed two mills on the dollar annually for such purpose on all taxable property embraced in such city or village according to the valuation of the same as made for the purpose of State and county taxation by the last assessment, said tax to be levied and collected in the manner provided by law for the levy and collection of other city or village taxes in such cities and villages: Prorided, that if the inhabitants of any city or village having a population of fifteen hundred (1,500) or more shall by vote so determine, said annual tax may be levied in addition to or in excess of taxes levied as limited by section one (1) of Article VIII of “An Act for the incorporation of cities and villages," approved April 10, 1872, and the amendatory Acts thereto or by any provision of any special charter under which any city or village in this state is now organized.

§ 2.

The title of said Act shall be and the same is hereby amended to read as follows: "An Act to authorize cities and villages having a population of less than 50,000 to purchase, establish and maintain public parks by taxation, and to lease the same to county fairs.”

APPROVED June 30, 1919.

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An Act to amend section 1 and the title of an Act entitled, An Act ti

authorize cities and villages having a population of less than 50,000 : maintain by taxation public parks", approved May 13, 1907, in force July 1, 1907, as amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 1 of an Act entitled, "An Act to authorize cities and villages having a population of less than 50,000 to maintain by taxation public parks”, approved May 13, 190., in force July 1, 1907, as amended, is amended to read as follows:

$ 1. That the city council of each incorporated city of this State having a population of less than 50,000 and the president and board of trustees of each village of this State having a population of less than 50,000, whether organized under the general law or a special charter, shall have power to purchase, establish and maintain public parks for the use and benefit of the inhabitants of such city or village, and shall have the power to lease such parks when acquired for the purpose of holding county fairs therein, and may levy a tax not to exceed three mills on the dollar annually for such purpose on all taxable property embraced in such city or village according to the valuation of the same as made for the purpose of State and county taxation by the last assessment, said tax to be levied and collected in the manner provided by law for the lery and collection of other city or village taxes in such cities and villages : Provided, that if the inhabitants of any city or village having a population of fifteen hundred (1,500) or more shall by vote so determine, said annual tax may be levied in addition to or in excess of taxes levied as limited by section one (1) of Article VIII of "An Act for the incorporrtion of cities and villages”, approved April 10, 1872, and the amendatory Acts thereto or by any provision of any special charter under which any city or village in this State is now organized.

$ 2. The title of said Act is amended to read as follows: “An Act to authorize cities and villages having a population of less than 50,000 to purchase, establish and maintain public parks by taxation, and to lease the same to county fairs.”

APPROVED May 6, 1919.

I.

PARKS AND BOULEVARDS.
Amends sections 1 and 19, Act of

$ 19.

Tax levy for payment 1873.

of interest on bonds,

etc.
§ 1. Tax levy for establish-

ing park, etc.
(SENATE BILL No. 423. APPROVED JUNE 30, 1919.)

AN Act to amend section 1 and section 19 of an Act entitled, “An Act

in regard to the completion, improvement and management of public parks and boulevards, and to provide a more efficient remedy for the collection of delinquent assessments," approved May 2, 1873, in force July 1, 1873, as subsequently amended.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 1 and section 19 of an Act entitled, “An Act in regard to the completion, improvement and management of public parks and boulevards, and to provide a more efficient remedy for the collection of delinquent assessments,” approved May 2, 1873, in force July 1, 1873, as subsequently amended, be and the same is hereby further amended to read as follows:

§ 1. That persons who have been or may be appointed or otherwise selected as commissioners or officers and constituted a board of public park commissioners for any town, and in pursuance of any Act or Acts of the General Assembly of this State which has or may be submitted to the legal voters of any town and by them adopted, for the purpose of locating, establishing, inclosing, improving or maintaining any public parks, boulevards, driveways, highways or other public work or improvement, shall, in ad ition to the amount of money now authorized to be raised by any such board of park commissioners by taxation on the property embraced in such park district in such town, be annually allowed a sum not exceeding one mill on the dollar on the taxable property in said town and embraced within such park district according to the valuation of the same as made for the purposes of State and county taxation, to be used and expended by such board of park commissioners in governing and maintaining and improving such parks and boulevards or pleasure ways and paying other necessary and incidental expenses incurred in and about the management of such parks and boulevards.

$ 19. For the purpose of providing for the payment of the interest on such bonds as it falls due, and also to pay and discharge the principal thereof, at the maturity of the same, said board of park commissioners are hereby required and directed to appropriate any annual park tax not exceeding one-third of one mill, upon the taxable property in any such town, whether known as 'Boulevard and Park tax' or otherwise, heretofore authorized and directed to be levied under authority of law and the vote of the people of such town, and the proceeds of such tax are hereby pledged for the payment of such interest and principal: Provided, that the pledge of such tax shall not prevent the use by such corporate authorities or said board of park commissioners, of any other funds which may be in their control, and which may be properly applicable for the payment of such interest or principal.

APPROVED June 30, 1919.

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(SENATE BILL YO. 424.

APPROVED JUNE 30, 1919.) An Act to amend an Act entitled, “An Act to enable park commis

sioners to improve, govern and maintain the parks and boulevards under their control," approved June 26, 1885, in force July 1, 1885.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That an Act entitled, "An Act to enable park commissioners to improve, govern and maintain the parks and boulevards under their control," approved June 26, 1885, in force July 1, 1885, be and the same is hereby amended to read as follows:

§ 1. Be it enacted by the People of the State of Illinois, représented in the General Assembly: That every board of park commissioners, having a bonded indebtedness incurred by virtue of the laws of this State, which is unable, after paying the interest and yearly maturing bonds, to properly improve, govern, and maintain the parks and boulevards under its control, with the amount of money now authorized by law to be raised and set apart for that purpose, shall, in addition to the amount of money now authorized to be raised by taxation on the property embraced in its park district, be allowed a sum not exceeding two-thirds of one mill on each dollar of taxable property embraced in such park district, according to valuation of the same as made for the purpose of State and county taxation by the last assessment. And the officers, authorized by law to assess taxes for park purposes respectively, shall, on receiving a certificate from such board of park commissioners that the amount mentioned in such certificate, not exceeding the amount aforesaid, is necessary for the proper improvement, government and maintenance of the park property under its control, assess the same upon the taxable property, embraced in said park district, the same as other park taxes are by law assessed, and the same shall be collected and paid over the same as other park taxes are now required by law to be collected and paid.

APPROVED June 30, 1919.

PARKS AND BOULEVARDS.

1.

Amends section 1, Act of 1891.

Amends title of Act.

$ 2. $ 1. Tax levy-rate.

(SENATE BILL NO. 425. APPROVED JUNE 30, 1919.) An Act to amend section 1 and the title of an Act entitled, “An Act to

authorize the corporate authorities of towns to issue bonds for the completion and improvement of public parks and boulevards, and to provide a tax for the payment of the same," approved and in force June 12, 1891.

SECTION 1. Be it enacted by the People of the State of Illinois, represented in the General Assembly: That section 1 of an Act entitled, “An Act to authorize the corporate authorities of towns to issue bonds for the completion and improvement of public parks and boulevards, and

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