TAX ADMINISTRATION 
187 
of the state, while most of the southeastern counties show a 
poor record. 
Probably the most striking feature of Table 56 is the large 
percentage of delinquent state property taxes in St. Louis 
County, St. Louis City, and the counties in which Kansas 
City, St. Joseph, and Springfield are located. St. Louis 
County had a particularly high percentage of delinquency for 
taxes of the three years covered by the table. In fact, the 
average for the three years is higher than the average of the 
three ratios for the southeastern counties as a group. St. 
Louis City showed a better record for taxes of 1923 and 1927 
than any of the other four counties in group I, while for 
taxes of 1925 Jackson County had the lowest percentage of 
delinquency. While only two of the delinquent property tax 
ratios for group I, those for St. Louis City and Jackson 
County for 1923, were less than 10%, only one county in 
group II had a ratio of more than 10%, for any of the three 
years. The group II ratios were 5.1%, for taxes of 1923, 
5.6%, for taxes of 1925, and 6.59, for taxes of 1927. In other 
words, it appears that the proportion of state property taxes 
collected before the penalty date is declining even in the 
section of the state in which the delinquency problem is 
least serious. 
The state property tax delinquency problem appears to 
be most serious in the southeastern counties of the state. In 
New Madrid County 33.19%, of the net state property tax 
levies of 1927 became delinquent, and for the group of twelve 
counties the delinquent state property taxes were equivalent 
to 20.7% of the total. For taxes of 1923 and 1925 the 
delinquency ratios were 16.3% and 16.2%, respectively. 
This indicates a serious condition. When only about 80%, 
of a levy is collected, it must follow that the government 
levying the tax will be handicapped in carrying out its fiscal 
program unless allowance is made for a high rate of delin- 
quency when the tax is levied. Of course, a considerable 
proportion of delinquent taxes may be collected in succeed- 
ing years, but an element of uncertainty is nevertheless 
injected into the fiscal affairs of the government that is faced 
with an increasing amount of tax delinquency. 
Table 57 shows the income tax delinquency ratios for the