242 THE FISCAL PROBLEM IN MISSOURI 
Since the pupil-days apportionment is in the nature of a 
residual, the total available from year to year varies con- 
siderably. For example, in 1929 the total distributed on this 
basis was more than three times as great as in 1927, and the 
amount distributed in 1928 was more than twice as large as 
in 1927. On the other hand, the teachers’ quota apportion- 
ment showed a steady increase throughout the period, reach- 
ing a maximum of almost $1.8 million in 1929. 
Of the distributions for specific projects, aid to consolidated 
districts accounted for the largest amount in all years after 
1925, and aid to rural schools ranked second in all years 
except in 1925, when it ranked first. In both 1928 and 1929 
aid to consolidated districts accounted for almost one half of 
the total distributed for specific projects, while in 1925 this 
form of distribution accounted for only a little more than one 
seventh of the total. In two of the five years for which data 
are shown the amount distributed to consolidated districts 
exceeded the disbursements under the pupil-days appor- 
tionment. 
Table 78 shows the sources of revenue that contributed to 
the state school moneys fund. The data in this table are for 
the school years ended in the years as indicated, and the 
receipts from the specific sources cannot be reconciled with 
the data in other parts of this study, which are on a state 
fiscal year basis. Also, the considerable difference between 
the general property tax receipts as shown in this table and in 
Table 31 is accounted for by the fact that a large part of the 
receipts from the state general property tax are not credited 
to the general revenue fund. The most important state tax 
that benefits the state school moneys is the income tax, which 
in all years accounted for a larger part of the receipts into the 
general revenue fund than any other tax. The inheritance 
tax ranked second in importance in 1929 and was followed by 
the general property tax, the corporation franchise tax, and 
the county foreign insurance tax, in the order stated. Since 
one half of the receipts from the county foreign insurance tax 
is credited to a special fund which is distributed to the 
counties for school purposes, and one third of the remainder 
benefits the state school moneys, it follows that two thirds of 
the receipts from this source are distributed for school pur-