324 THE FISCAL PROBLEM IN MISSOURI 
The same principle is applicable to the numerous state 
boards, commissions, and bureaus commonly found. Cen- 
tralization in the administration of state affairs is unques- 
tionably more efficient and more economical than a highly 
decentralized system that provides for a new board or com- 
mission whenever a new function is added, regardless of its 
importance. Excessive decentralization results in adminis- 
trative costs that are out of proportion to the work involved. 
Overlapping jurisdictions are another cause of high ad- 
ministrative costs. For a number of years the State Tax 
Commission in Missouri has been equalizing property valua- 
tions, but ‘this is also the function of the State Board of 
Equalization, which equalizes that which has already been 
equalized. It is true that the proper central administration 
of a tax system is expensive, but the example cited raises 
the question whether Missouri might not have made more 
efficient use of the funds expended, if the overlapping juris- 
dictions had never been permitted to exist. 
CenTtraL ConTROL OF Local EXPENDITURES 
Although limitations of local indebtedness and tax rates 
have long been assumed to be the prerogative of states, the 
central control of local expenditures is a comparatively recent 
development. It is recognized that any form of control, to 
be effective, must include expenditures, and various states 
have enacted laws designed to subject local expenditures to a 
degree of control by the State Tax Commission or some other 
central agency. 
Indiana has developed a system of control that provides 
for local publicity of assessed valuations, proposed expendi- 
tures, and tax rates and for appeals to the State Board of Tax 
Commissioners. The law provides that, after formulation 
and publication of a budget on forms prescribed by the State 
Board of Accounts, showing in detail the money proposed 
to be expended during the succeeding year, the valuation of 
all taxable property within the jurisdiction, and the pro- 
posed rate of taxation, the proper officers of the municipal 
corporation’ shall establish the several tax levies and rates. 
; i County, township, city, incorporated town, school corporation, or other taxing 
0aY.