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TAXATION AND REVENUE SYSTEMS—MISSOURI. 
In counties under township organization the same 
limitation of rates applies, township taxes being con 
sidered by the courts as essentially county taxes. 
3. Collection— 
Same as for state. 
B. POLL TAXES. 
The county court levies a poll tax of $2 on all able- 
bodied male inhabitants of the county over 21 and 
under 50 years of age not residing in cities, towns, or 
villages, and 50 cents on all other able-bodied male citi 
zens over the age of 21. This tax is collected by the 
road overseer. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
There are no inheritance or special corporation taxes 
for the counties, other than the county’s share of the 
insurance fund. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
County courts of counties having a population of 
50,000 inhabitants, or lying adjacent to cities having a 
population of 300,000 inhabitants, may impose such 
license taxes as the court may deem proper upon all 
theatrical or minstrel performances, shows, circuses, 
roller rinks, scenic railways, shooting galleries, etc. 
No county is to levy licenses over 100 per cent more than the 
rate authorized for state purposes; auctioneers, six months, $10 to 
$100; billard tables, $20 each; for other gaming tables, $10 each; 
on peddlers the rate must not exceed that of the state; on dram 
shops, the rate fixed by the county court is from $250 to $400 (two- 
thirds is to be set apart as a special road fund except that in coun 
ties of 50,000 inhabitant or less, where such license tax is derived 
from saloons situated in any township that is indebted, and that 
has compromised or may compromise its indebtedness, then the 
two-thirds shall be applied to payment of such debt); shows and 
circuses—the county courts may impose such tax as they may 
deem proper and reasonable, the proceeds of which go to the county 
school fund. Itinerant vendors, $2 per year. 
Annual dog license: $1 for every male or spayed female, and $2 
for every female. 
Tuberculosis hospital districts may be organized and the boards 
of commissioners of such hospitals may levy a tax of not to exceed 
2 mills on each dollar of the aggregate assessed valuation of the 
property within such districts and subject to taxation for the pur 
pose of erecting, maintaining, etc., the hospital buildings and other 
improvements. 
In addition to the taxes authorized to be levied for county pur 
poses under and by virtue of section 2, Article X, of the constitu 
tion of this state, the county courts in the several counties of this 
state, not under township organization, may in their discretion 
levy and collect in the same manner as state and county taxes are 
collected a special tax not exceeding 25 cents on each $100 valua 
tion, to be used for road and bridge purposes, but for no other pur 
pose whatever; and the power hereby given said county courts and 
township boards is declared to be a discretionary power. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the methods of assess 
ment and of equalization are the same for municipal 
as for state taxation. St. Louis and cities of the first 
and second classes have their own local valuations and 
boards of appeals. In cities of the third and fourth 
classes the city assessor, jointly with the county asses 
sor, assesses the city property. The mayor and city 
assessor sit with the county board of equalization to 
adjust valuations in these cities. 
2. Rate— 
Cities having a population of over 300,000 inhabit 
ants are authorized to levy for local purposes a lower 
ad valorem rate of taxation on merchandise held by 
merchants, and the raw materials, merchandise, fin 
ished products, tools, machinery, and appliances used 
by manufacturers than on real estate and other prop 
erty. Such cities may license merchants and manu 
facturers in proportion to sales made. No incorpo- 
ated city has power to levy or collect any tax, license, 
or fees from any farmer or producer for sale of produce 
raised by him when sold from his wagon. 
(1) In cities with a population of 100,000 and less than 300,000 the 
municipal assembly may levy not exceeding 1 per cent for munici 
pal purposes and such sum as is necessary to pay the public debt. 
(2) In cities with a population of 30,000 to 100,000 the tax is $1; 
in cities with a population of 10,000 to 30,000, 60 cents; in cities of 
1,000 to 10,000 inhabitants, 50 cents; and in cities of 1,000 popula 
tion or less, 25 cents on the $100 valuation. 
3. Collection— 
Collection is made by the city collectors. 
B. POLL TAXES. 
Cities of the first and second class may levy on all 
male citizens between 21 and 60 years of age a poll tax 
of SI-50 for improvement of streets; cities of the third 
and fourth class may levy a poll tax on able-bodied 
male citizens between 21 and 50 years of age not to 
exceed S2; cities of the fourth class may also levy a 
poll tax on all able-bodied male citizens between the 
ages of 21 and 50 years not to exceed $2, for street 
purposes, which may be commuted to three days’ 
labor; towns and villages may levy a poll tax on all 
able-bodied male citizens between 21 and 50 years of 
age not to exceed S3 for road purposes, which may be 
commuted to three days’ labor. 
In counties not under township organization special 
road districts may be organized and the county courts 
shall levy upon every able-bodied male inhabitant in 
said district over 21 and under 60 years of age, and 
outside the limits of an incorporated city or town, $2, 
and upon all other male citizens over 21 years of age, 
50 cents, and upon all real and personal property in 
said district taxable for said purposes a tax of not less 
than 10 nor more than 20 cents on each $100 valuation. 
In counties under township organization the town 
ship board shall levy upon every able-bodied male in 
habitant in the several road districts over 21 and under 
50 years of age, not less than $2 nor more than $6 and 
upon all other male citizens over the age of 21 years 
the sum of 50 cents.