SOURCES OF ADDITIONAL REVENUE 301 
creased appropriations for current expenses of the State 
Board of Health and the penal and eleemosynary institu- 
tions. An important element in the estimate was that funds 
would be available which would make it possible for the 
state to assume the full support of the eleemosynary in- 
stitutions. 
Any estimate of expenditures five years in the future is of 
necessity conjectural, and no attempt will be made in this 
study to estimate the expenditures of Missouri for the several 
functions for a period of years. Any estimate that might be 
made for a period of more than two years would be of little 
value. Accordingly, the discussion that follows will, with a 
few exceptions, be confined to a biennial period. Also, a 
minimum estimate will be used, for the reason that the 
revenue system of the state is in need of certain basic changes, 
and, until such time as these changes are effected, it is prob- 
ably not desirable to augment expenditures to a greater 
extent than is absolutely necessary. 
It would seem that the additional current revenues which 
the state will need in each of the next few years can be 
limited to less than $4 million, exclusive of possible increase 
in motor vehicle taxation. For example, if capital outlays 
and extraordinary repairs are financed by means of a bond 
issue and if additional aid for public school purposes is con- 
fined to an appropriation for the purpose of stimulating the 
consolidation of one-room districts and for the support of 
such districts as cannot be brought under a consolidation 
program, the additional annual expenditures for capital 
outlays and public school purposes can be kept at a minimum. 
If it should be decided to finance capital outlays, including 
extraordinary repairs by means of a bond issue, the addi- 
tional expenditures out of current revenues would be for 
debt service rather than for the functions on account of 
which the outlays were made. In arriving at the minimum 
estimate that follows, it is assumed (1) that the state will 
finance its present capital requirements by means of a bond 
issue, (2) that the program of school finance previously out- 
lined is desirable, (3) that the question of full state support of 
eleemosynary institutions will not be considered for the next 
few years, and (4) that the increased appropriations for the