THE MISSOURI TAX SYSTEM 85 
example, the sections that authorize the incurring of state 
indebtedness usually contain provisions concerning the 
levying and collecting of taxes for the purpose of meeting 
interest and redemption payments. There are other sec- 
tions,! some of which have no application at the present 
time, that either make specific reference to taxation or men- 
tion it incidentally. These sections are relatively unim- 
portant for the purpose of this study and may be dismissed 
without further comment. 
Provisions Concerning Local Taxation 
The general provisions concerning taxes on property 
levied by local governments are set forth in Section 11. This 
section provides that taxes for county, city, town, and school 
purposes may be levied on all subjects and objects of taxa- 
tion. The valuation of property for such taxes, however, 
must not exceed the valuation of the same property for state 
and county purposes. Rates for county purposes are limited 
as follows: in counties that have a valuation of $6 million 
or less or between $10 million and $30 million the maximum 
rate may not exceed $0.50 per $100; counties that have a 
valuation between $6 million and $10 million may levy not 
more than $0.40 per $100 of valuation; and those having 
a valuation in excess of $30 million are limited to a maximum 
rate of $0.35. These limitations may be exceeded for the 
purpose of erecting public buildings, but before the maximum 
rates may be exceeded the additional levy and the purpose 
must have been approved bya two thirds vote. In determin- 
ing the classification of a given county, the last assessment 
for state and county purposes must be used. 
Tax rates for city and town purposes are also limited by 
Section 11. The limitations are on the basis of population. 
Cities having a population of 30,000 or more may levy. not 
more than $1.00 per $100 of valuation; those having a popu- 
lation between 10,000 and 30,000 may levy a maximum of 
30.60 per $100; those having a population between 1,000 and 
10,000 are limited to a maximum of $0.50 per $100; and 
towns with a population of 1,000 or less may levy not more 
1 See, for example, Article I, Section 1; Article XIV, Section 1; and schedule, 
Section 8.