{18 THE FISCAL PROBLEM IN MISSOURI 
of the period. In the earlier years Missouri ranked fourth 
or lower in per capita state receipts from this source. 
The Income Tax 
Table 38 shows the income tax receipts of Missouri, Okla- 
homa, Arkansas, and Wisconsin for the years 1923 through 
1928. The other states of the group that has been selected 
for comparative purposes do not levy income taxes, although 
several are now considering this form of taxation. Arkansas 
collected an income tax in several years of the period. The 
law was declared unconstitutional, but a new one was en- 
acted in 1929. The data for Wisconsin in Table 38 represent 
only the receipts that accrue to the state government and do 
not include the income tax receipts that revert to the local 
governments. Also, it should be pointed out that the rela- 
tively small amount shown for this state in 1928 is accounted 
for by a change in the data on which income tax payments are 
due. 
TasLE 38: Income Tax Receipts or Missouri, OkLa- 
HOMA, ARKANSAS, AND Wisconsin, 1923-1928 
Source: United States Bureau of the Census, Financial Statistics of States series 
Computed by National Industrial Conference Board 
192% 
Missouri. . .....,$2,867,727'." 
Oklahoma......| 301,965] 1&7 
Arkansas. ..... vo ’ 
Wisconsin... ... 2,100,840 7 
26 1927 1928 
vem 394,029,959 $3,697,603 
anal 362,142] 1,088,887 
6.250.569] 8,695,482] 1,335,404 
Percentace nf Tatra] Taxes 
Missouri. ...... 1n.2 
Oklahoma...... 3.6 . 
Arkansas. ..... .. n 
Wisconsin. ..... 8.6 11.7 
~ J 
, 145 TT 129 10.8 
1.8 1.9 4.9 
| wr | we | % 
Per Capita 
Missouri. ......" )84 + p96 : $1.22 plas $1.03 
Oklahoma......» 0.14 0.09 0.14 0.15 0.16 0.47 
Arkansas...... a" s 0.02 0.08 .. .. .. 
Wisconsin. .... n 77 191 0.84 2.23 3.07 0.47 
The Oklahoma income tax is a relatively unimportant 
source of state revenue, although there was a large percentage 
increase in 1928 as compared with previous years. This