levy a sufficient amount to provide for the payment of interest and for the accumulation of a sinking fund for bond redemption at maturity (ibid.).

Cities to which applicable.-The two preceding paragraphs are applicable to cities governed by a home rule charter (ibid.).

Gifts for public parks, etc.-The board of park commissioners of every city of the first class and of cities governed by a home rule charter may accept any gift or devise of land or buildings to be used for a public park, museum, gallery, or school of arts or crafts, or for the construction, equipment, improvement, maintenance, or use thereof, or for any one or more of such purposes, with the right reserved by the donor or devisor to the free and exclusive occupancy, management, control, and use of the building by any incorporated society of the State organized for the general purposes of fostering and promoting educational, artistic, and scientific interests, or some one or more of them, and not for any purpose of pecuniary gain or profit to any of its members, and upon such other conditions, but subject to such regulations and restrictions as are approved by the board of park commissioners. The board may likewise accept gifts and bequests of money and other personal property to be used for any of the enumerated purposes (ibid.).

Same; expenditures; regulations. The board, out of any moneys received under the foregoing provisions, or from any gift or bequest applicable thereto, must care for and maintain, as a public park, any land or grounds so acquired and used; also maintain and keep in repair, alter, enlarge, improve and equip, heat, light, and care for any and all such buildings, maintain proper insurance thereon, make provision for the custody of, and for keeping, preserving, and exhibiting any and all collections, objects, and specimens contained therein; is empowered to make any arrangements necessary or convenient to promote the general purposes herein; to make rules and regulations for the use and government of the lands and buildings, and adopt rules and ordinances and provide penalties for their violation (ibid.).

Same; tax levy.-After the acquirement of any such buildings, it is the duty of the board to cause to be included in the annual tax levy a tax of one-eighth of 1 mill upon each dollar of the assessed valuation of taxable property, to be collected with and as part of the general real and personal property taxes, with like penalties and interest. When collected, the taxes are to be credited to a park museum fund (ibid.).

Purchase of land from Federal Government. Any city of the first class and/or any such city and the county in which it is located, acting jointly, may buy from the Federal Government, upon such terms as may be agreed upon, any property which is needed for a civic center and/or public park purposes (ibid.).

PLAYGROUNDS

Tax levy. Each city, acting through its governing body or board of park commissioners, may levy annually on real and personal property a tax not exceeding five-tenths of 1 mill on each dollar of assessed valuation, for the purpose of acquiring, equipping, main

taining, and governing playgrounds for the public use as part of its system of parks and parkways, subject to the tax limitation as provided in the city charter. Such levy is not to be in addition to any levy authorized by its charter for such purpose. All taxes so levied are to be included in and as a part of the general taxes for State, city, and county purposes, to be collected in the same manner as general taxes, and with like penalties and interest, and, when collected, are to be placed in a playgrounds fund (ibid.).

Regulating ordinances.-The board of park commissioners may adopt ordinances to secure the quiet, orderly, and suitable use and enjoyment of the playgrounds by the people, and fix and ordain penalties for violations, which may include fines not exceeding $100 or confinement not exceeding 90 days (ibid.).

Condemnation of lands.-Cities of the first class and also those existing under a home rule charter may condemn lands for public playgrounds. They may, upon the filing of the award of the commissioners, and upon giving the required notice, enter upon and appropriate the lands so condemned without giving any bond. In case of entry and appropriation, the cities are bound absolutely to pay all damages awarded, together with all costs and expenses adjudged against them (ibid.).

AUDITORIUMS

Authority. Each city of the first class may acquire the land necessary for and construct, maintain, own, operate, and manage a public auditorium building in the city, or improve, repair, enlarge, or remodel any existing auditoriums so as to make the same suitable for the accommodation of large gatherings of people on public occasions, for the maintenance of public baths, athletic floor, ice-skating rink, or for the conduct of indoor games, for the use, convenience, and benefit of the city and its inhabitants, and annually levy and collect the necessary taxes therefor. Necessary land and buildings or any improvement, addition, or enlargement may be acquired by purchase, lease, gift, or condemnation. The city, upon giving the required notice, may enter upon and appropriate the lands condemned without the giving of any bonds, but is bound to pay all damages awarded (ibid.).

Šame; bonds; election. The council may, by resolution passed by an affirmative vote of a majority of all members, issue and sell municipal bonds to an aggregate amount not exceeding $3,000,000 for the purpose of aiding in any such undertaking, notwithstanding any limitations contained in the charter or in any law prescribing or fixing any limit upon the bonded indebtedness. An annual tax must be levied in addition to all other taxes, sufficient to pay the bond interest and for the accumulation of a fund for the redemption of the bonds at maturity. Proceeds of all bonds and the taxes levied, other than taxes levied for the payment of principal and interest, are to be credited to an auditorium fund. Before any bonds may be issued or sold the proposition must be submitted to the electors and be approved by a majority vote (ibid.).

MUNICIPAL FORESTS

Authority. Any city of the first class may purchase or obtain by condemnation proceedings any tract or tracts of land bordering upon

any lake for the purpose of a municipal forest; manage the same on forestry principles; and reserve any part of the land for use as a public bathing beach. The selection of lands and the plans of management must have the approval of the State Forester (ibid.).

CITIES OF THE SECOND CLASS

PARKS; BATHHOUSES; BOARD OF DIRECTORS

Authority. Any city of the second class may appropriate money for the establishment and maintenance of a public bathhouse, and grounds and parks in connection therewith, and for that purpose acquire by grant, gift, purchase, lease, or otherwise, lands within or without the corporate limits, including land on any island in any navigable river lying in close proximity to the city. A majority vote of the council deeming the same necessary or advisable is required (ch. 9).

Board of directors. When any such undertaking has been decided upon, the mayor, with the approval of the council, must appoint a nonsalaried board of three directors for the same, choosing from the citizens at large with reference to their fitness for such office. Not more than one member of the council may be at any time a member of the board. The presidents of the board of health and of the park board must be ex officio members. Appointed directors are to hold office for 3 years (rotated). The mayor may remove any director for misconduct or neglect of duty. Vacancies are to be filled in like manner as original appointments. Immediately after appointment the directors are required to file their written acceptance, to meet and organize by the election of one of their number president, and by the election of such other officers as they may deem necessary (ibid.).

Powers and duties. The directors must make and adopt bylaws, rules, and regulations for their own guidance and for the government of the bathhouse, grounds, and park; must control the expenditure of all money collected and placed to the credit of the bathhouse fund, the construction of any bathhouse building or addition thereto, the improvement of the ground and park in connection therewith; also control the supervision, care, and custody of the grounds, bathhouse, and buildings constructed or used in connection therewith, subject to the approval of the council. All moneys received from the bathhouse and grounds must be deposited in the treasury to the credit of the bathhouse and grounds fund, to be paid out upon voucher of the board. board may appoint a suitable person to take care of the bathhouse and grounds, and necessary assistants, fix their compensation, and remove its appointees (ibid.).

The

Rules and regulations.-All bathhouses, including the grounds and parks in connection therewith, are subject to such reasonable rules and regulations as the board may adopt in order to render their use of the greatest benefit to the greatest number. The board may exclude from the use of the bathhouses or grounds any and all persons who willfully violate its rules (ibid.).

Annual report. The board must make an annual report to the council, stating the condition of its trust, the various sums of money received and the sources from which received, how the moneys have been expended and for what purposes, and such other statistics, information, and suggestions as may be deemed of general interest (ibid.).

Ordinances. The council may pass ordinances for the control and regulation of the bathhouse, grounds, and parks, fixing suitable penalties for the punishment of persons violating the same, and for committing injuries to the bathhouse, grounds, or park, or any shrub, plant, or other property thereon or connected therewith (ibid.).

Gifts. Any person desiring to make donations of money, personal property, or real estate for the benefit of the bathhouse and grounds and park, or either, may vest the title to the money, property, or real estate in the city, to be held and controlled by the board of directors subject to the direction and approval of the council, according to the terms of the deed, gift, or devise (ibid.).

LAKES AND PARKS

Improvement.-Any city of the second class located upon navigable boundary waters may, by a two-thirds vote of its council, issue and sell bonds or certificates of indebtedness in the amount of $75,000 for the purpose of dredging and beautifying any lake lying wholly within the city boundaries, and for the further purpose of creating, establishing, improving, and beautifying any park located within the city boundaries (ch. 9).

Šame; sale of bonds; tax.-Bonds may be issued and sold, notwithstanding any provision contained in the city charter or any law requiring approval of the voters, or any limitation contained in the charter or laws prescribing or fixing any limit upon the bonded indebtedness of the city. There must be included in the annual tax levy a sufficient amount for the payment of interest and for the accumulation of a sinking fund for the redemption of the bonds at maturity (ibid.).

PLAYGROUNDS; SKATING RINKS

Cities on navigable waters.-Cities of the second class located upon navigable boundary waters may establish and maintain playgrounds and skating rinks within the corporate limits, and for that purpose acquire land by grant, gift, purchase, lease, or otherwise. Money may be appropriated for the purchase of land and maintenance whenever the council by a majority vote deems the same necessary or advisable (ch. 198, Laws of 1937).

CITIES OF THE THIRD CLASS

PARKS AND PLAYGROUNDS

Authority. All cities of the third class may acquire and maintain public parks and public playgrounds and places of recreation for children, and provide by ordinance for the use, government, and protection of same; also for the arrest and punishment of any person violating the provisions of any such ordinance (ch. 9).

Lands outside city limits.-Power to acquire lands for public park purposes extends to the acquisition of lands lying outside the corporate limits and contiguous to and adjacent to a park or parks lying within the corporate limits (ibid.).

PARKWAYS

Improvement. Any city of the third class may widen, maintain, and repair any parkway or other public highway which lies within its corporate limits and adjacent to the corporate boundary of the city, even though such parkway or road, so widened, be partly within and partly without and beyond the corporate limits. Any property necessary, convenient, or desirable for such purpose may be acquired by gift, devise, purchase, condemnation, or other means (ch. 75, Laws of 1939).

CITIES OF THE FOURTH CLASS

PARKS AND GOLF COURSES; PARK BOARD

Authority. Any city of the fourth class may acquire by gift, purchase, devise, condemnation, or lease land within its corporate limits, or land adjacent to the city and lying outside its corporate limits, not exceeding 100 acres in extent of area, for a park or a golf course, and may provide for its improvement by the planting and preservation of trees and shrubs, by enclosing, ornamenting, and protecting the same, and in such other ways as may be necessary to make the land suitable for the specified uses (ch. 9).

Park board; powers and duties.-The city council may by a majority vote create a nonsalaried park board, to be composed of three members chosen by the council for terms of 1, 2, and 3 years, respectively, all of whom must be freeholders and residents of the city. The board may acquire by gift, purchase, devise, condemnation, or lease land to be held and used for park or golf course purposes and provide for its improvement, as specified in the preceding paragraph; also may have general supervision, management, and control of the area, and may appoint a suitable person to care for and take charge of the same, prescribe his duties, and fix his compensation. Any city of the fourth class having a population in excess of 5,000 inhabitants, which city is located within a county having a prescribed population and valuation, may create a park board of five resident freeholders for terms of 1, 2, 3, 4, and 5 years, respectively (ibid., as amended by ch. 103, Laws of 1939).

Annual appropriation.-For the purpose of carrying out the provisions of the two preceding paragraphs, the council may appropriate annually out of any of its revenues received from taxes, saloon, or other licenses and fines a sum of money not exceeding 10 percent of such revenues (ibid.).

NOTE. The three preceding paragraphs do not apply to cities governed by a home rule charter.

Referendum. The city council, park board, or any other municipal body is prohibited from appropriating public funds for the improvement of parks, golf courses, or recreation centers which are not within the corporate limits or contiguous to the city until the question has been submitted to the voters and has been approved by a majority vote (ch. 192, Laws of 1939).

Land for public park and fair ground purposes. Any city of the fourth class operating under a home rule charter may acquire by purchase or condemnation a tract of land not exceeding 25 acres,