viii THE FISCAL PROBLEM IN MISSOURI
CHAPTER
III. Tue Missour:t Tax System
Constitutional Provisions .
Provisions Concerning State Tax Rates
Provisions Concerning Local Taxation .
Taxes Comprising the Missouri Tax System
General Property Tax
Poll Taxes . . .
Inheritance Tax .
Income Tax. . . . |
Special Taxes on Business Corporations
Motor Vehicle Taxation .
Other Licenses and Permits

IV. State ann Locar Tax REVENUES
Sources of State Tax Revenue
Sources of Local Tax Revenue . .
State Tax Receipts in Missouri and Other States
Total Tax Receipts
General Property Tax
Inheritance Tax .
Income Tax .
Gasoline Tax ; ’
Motor Vehicle Licenses

V. Tax ADMINISTRATION i oh wm ea
Administration of the General Property Tax
Administrative Agencies . . . ,
Valuation of Property for Purpose of Taxation
Valuations for the General Property Tax
The Equalization Process. . . .
Criticism of Missouri’s Equalization System
Property Escaping Assessment . .

Pace
81
82
84
85
86
~7
at

91
94
96
99
99
101
101
107
113
113
115
116
118
119
121
123
124
124
127
129
136
151
154

VI. Tax Apministration (Continued) . . . 164
Inequalities Resulting from Assessment Procedure ~~ 64
Assessment of Bank Stock i kw. 64
Assessment of Motor Vehicles . . . +68
Variations in Real Estate Assessments . 168
Administration of Income Tax and Other Taxes 182
Tax Collectors and Tax Delinquency . . . . 186
Possible Changes in the Administration of the General
 Property Tax . . . . . . 191
Possible Changes in the Administration of the Income
and Other Taxes 197