Der Weltverkehr und seine Mittel

Bibliographic data

Monograph

Identifikator:: 100624364X

URN:: urn:nbn:de:zbw-retromon-33077

Document type:: Monograph

Author:: Merckel, Curt http://d-nb.info/gnd/1024684814

Title:: Der Weltverkehr und seine Mittel

Edition:: Zehnte, durch einen Nachtrag ergänzte Auflage, Sonderausgabe aus dem Buch der Erfindungen, Gewerbe und Industrien

Place of publication:: Leipzig

Publisher:: Verlag von Otto Spamer

Year of publication:: 1913

Scope:: 1 Online-Ressource (X, 981 Seiten)

Digitisation:: 2017

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Die Eisenbahnen

Collection:: Economics Books

148 THE FISCAL PROBLEM IN MISSOURI plication not only that mules and cattle in St. Louis County were undervalued, which is not questioned, but also that the 509, and 309, increases resulted in placing these forms of livestock on a basis of equality with the same forms of livestock in other counties and with property in general in the county and in the state as a whole. It is doubtful if any one connected with the administration of the general property tax would make such a claim. The data for all other personal property are particularly suggestive. As has been seen, the changes made in the valuations of all other personal property were directly the result of action by the State Board of Equalization. The valuations submitted to the State Tax Commission were recommended without change. The State Board of Equaliza- tion, however, saw fit to make numerous changes. The classification, all other personal property, includes mis- cellaneous forms of property that cannot be placed in any other classification. Unquestionably a large amount of property that should be placed in this classification escapes taxation. Complete assessment is almost an impossibility, and in view of this fact the equalization of valuations among the counties must represent a stupendous task. When the difficult nature of the assessment problem is kept in mind, it seems extremely doubtful whether any degree of equaliza- tion in this class of property is accomplished within a single county, far less in the state as a whole. In Hickory County, for example, the valuation as finally equalized represented an increase of 276.89, the State Tax Commission having recommended a valuation of $48,330 for taxes of 1928, which was increased to $182,130 by the State Board of Equalization. For taxes of 1927, the valuation of all other personal property for this county was $40,641.! The latter valuation went through the equalization process without change. Other similar examples might be mentioned. Motor vehicles in Callaway County were assessed at $158,280 as of June 1, 1926, for taxes of 1927, or an average of $80.42. The State Tax Commission recommended a valuation of 1 Journal of the State Board of Equalization, 1927, p. 20. 2 Biennial Report of the State Tax Commission, 1927-1928, p. 100.

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