PROBLEMS OF TAX BURDEN 283 
although they represented only 45.3%, of the population of 
the state. The per capita levy was $1.34, an amount exactly 
twice as large as the per capita levy for the state. One out 
of every thirteen to fourteen persons was assessed for the 
personal income tax in the group I counties. 
Group II comprises eight counties in which cities of 
moderate size are located. The counties in this group ac- 
counted for 4.3%, of the total personal income taxes levied 
and 5.79% of the incomes assessed in the state, and the aver- 
age levy was $13.40. However, group II accounted for 8% 
of the population of the state, and only one out of every 
thirty-six to thirty-seven of the population of these counties 
was assessed for the tax. The per capita levy for group II 
was $0.36. 
Group III, or all other counties, accounted for 46.7%, of 
the population, 5.8% of the personal income taxes levied, and 
8.49, of the total number of incomes assessed in the state. 
Only 11,440 personal incomes were assessed in this group. 
For the state as a whole, personal income taxes were levied 
on 135,577 incomes. The average tax levied was $17.75, 
and the per capita levy was $0.67. Dividing the estimated 
population of the state by the number of incomes assessed, 
it is found that one out of every twenty-six to twenty-seven’ 
persons was assessed for the income tax. 
Table 87 shows both the personal and corporation income 
tax data by counties and sections of the state for 1928. The 
per capita corporation levies are not shown separately, but 
they can be obtained with a considerable degree of accuracy 
by deducting the per capita personal levies from the per 
capita total levies. This table indicates extreme variations 
in personal, corporation, and total income tax levies. For 
example, in Dallas County there were no income tax levies 
of any kind, and in Hickory County the total income tax 
levies amounted to $30.09, a negligible amount whether 
considered absolutely or on a per capita basis. In four coun- 
ties, Carter, Ozark, Taney, and Camden, the per capita 
levy was only $0.01. 
i In calculations of this kind, it is not possible to eliminate the incomes of de- 
-eased persons and incomes from trusts that are assessed for the personal income 
ray