THE FARM TAX PROBLEM IN MISSOURI 203 
out in a previous chapter that the average tax rate on prop- 
erty in the state is approximately $2.00 per $100 of valuation. 
On the other hand, the available data indicate an average 
rate of between $1.30 and $1.40 per $100 in the rural sections. 
Comparison between general property taxes on farm property 
and urban property cannot be based on proportions of the 
tax base, because urban rates are, on the whole, much higher 
than rural rates. 
The farmer in Missouri pays other taxes in addition to the 
general property tax. Certain farmers, although in the 
minority, pay an income tax. In the assessments for this 
cax, the farmers have an advantage. If a married man with 
no other dependents lives in an urban community and re- 
ceives a salary of $2,500, he is required to pay an income tax 
of $5.00. If he pays $600 for rent and $600 for food, his 
income, after paying for housing and food, would be only 
$1,300. On the other hand, a married farmer with no other 
dependents who has a net income of $1,500 pays no income 
tax, although that amount of income may be roughly 
equivalent to a $2,500 urban income, because ordinarily a 
large part of the food used by a farmer is raised on the farm 
and, in addition, the farm represents a home. This difference 
is significant, particularly when the burden of taxes as a 
whole 1s considered. 
Farmers also pay considerable amounts on account of 
motor vehicle licenses and the gasoline tax. The total paid 
by farmers in Missouri on account of these two taxes was 
sstimated as $3,880,000 for 1927} Also, a portion of the 
annual receipts on account of the state inheritance tax repre- 
sents the transfer of farm properties and property owned by 
farmers. 
Ner Rent Stupies in Missouri AND OTHER STATES 
From time to time several of the agricultural colleges in 
the United States and the United States Department of 
Agriculture have made intensive studies of the relationship 
between net rent from farm operation and farm taxes. The 
studies do not cover the same period in each case, but this 
1 United States Department of Agriculture, Technical Bulletin, No. 172.