Hot Springs voters yesterday rejected a temporary sales and use tax that would have funded a new park on Lake Catherine and funded improvements to the city`s existing parks. The .375 percent tax would have brought in an estimated 23.3 million dollars during seven years. Of that money, 18.3 million would have been used to purchase the 482-acre Humphreys Dairy property on the lake. City officials planned to build lighted playing fields, hiking and bicycle trails, picnic areas and docks. According to unofficial results, 1,189 voters were in favor of the tax, and 2,288 were opposed.