Die Berliner Arbeiterbewegung von 1890 bis 1905

The fiscal problem in Missouri

Bibliographic data

Monograph

Identifikator:: 1031122125

URN:: urn:nbn:de:zbw-retromon-63440

Document type:: Monograph

Author:: Bernstein, Eduard http://d-nb.info/gnd/118509993

Title:: Die Berliner Arbeiterbewegung von 1890 bis 1905

Place of publication:: Berlin

Publisher:: J.H.W. Dietz Nachfolger

Year of publication:: 1924

Scope:: 1 Online-Ressource (439 Seiten)

Digitisation:: 2018

Collection:: Economics Books

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

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Fünftes Kapitel. Die bedeutsamsten Demonstrationsversammlungen der Berliner Arbeiterschaft

Collection:: Economics Books

196 THE FISCAL PROBLEM IN MISSOURI It would promote uniformity of assessments if the town- ship assessor system were to be abolished in those counties which have township form of organization. Moreover, district supervision would be more difficult in counties having township assessors if such officers were retained. It seems clearly desirable that land and buildings should be separately assessed. Approximately two thirds of the states now provide for separate assessment, and there appears to be no advantage in continuing joint assessment in Missouri. In order to prevent the escape of motor vehicles from taxa- tion, applicants for state motor vehicle licenses could be required to present a receipt showing payment in the pre- vious year of general property taxes on the motor vehicles which 1t is desired to register, and the license might be refused unless it could be conclusively shown that the motor vehicle was assessed. Purchases made between June 1 and the time when taxes are payable in the following year would constitute an exception, and obviously registration should not be refused in such cases. However, in order that an avenue of escape might not be open, the person who desired to register such a motor vehicle could be required to present a bill of sale in lieu of the statement showing that property taxes were paid. It might be contended that there would be collusion between motor vehicle dealers and buyers in post-dating bills of sale. However, such collusion for a post- dating could accomplish nothing but to deprive the owner of the right to use the motor vehicle during the time between actual purchase and the date as shown on the bill of sale. As a first approach to the problem of assessing all live- stock, the State Tax Commission could inform the county assessors of the number of livestock in the county as reported to the United States Department of Agriculture and shown in the five-year Census of Agriculture. Such data would indicate to the local assessor the maximum amount of the several kinds of livestock that might be expected. For administrative reasons, if for no other, the continuance of the general property tax for state purposes seems to be desirable. If the state received no revenue from this source, it would be a much more difficult task to exercise effective

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