The fiscal problem in Missouri

Bibliographic data

Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

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

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter V. Tax administration

Collection:: Economics Books

152 THE FISCAL PROBLEM IN MISSOURI Board of Equalization. Since the status of the Board rests on constitutional authority, “it is almost impossible for the voters to change the Board, either in respect to its duties, or its form, except by means of a constitutional amendment.” Proposed constitutional amendments are not always ap- proved, however justifiable they may be. In November, 1924, the Missouri electorate voted on an amendment that would have abolished the State Board of Equalization and assigned its functions to some other body. The amendment was defeated by a vote of approximately two to one. Another sound objection to an ex-officio Board of Equal- ization is that the members only rarely have any professional interest in their work. If an elected state official has had any previous practical experience in taxation, he may con- tinue to have a professional interest in the subject, but usually his work on the State Board will be secondary to other activities. Each member of the State Board of Equali- zation in Missouri is the active administrative head of an important state department, and if a member did not have any experience in taxation prior to his election it is too much to expect that he will acquaint himself so thoroughly with the intricacies of taxation that he can be said to have ac- quired a true professional interest in the subject. The members of an ex-officio board are officials elected to. administrative positions by the dominant party. In general, they need one kind of training for the positions to which they are elected and a different training for their duties on the State Board. The qualifications requisite for the office of Attorney General are naturally valuable for a member of the Board, but this does not apply to the other state officials. A man may be an excellent Governor or Auditor without having any specialized knowledge of taxation. The same criticism applies to the other state executives, the Secretary of State and the State Treasurer, who serve on the State Board of Equalization in Missouri. Regardless of their lack of previous training the Board members in time might be- come reasonably familiar with the problems and processes. of equalization if they devoted some time to a study of the subject. Since they are elected officials, however, they may 1 Jensen, J. P.: The General Property Tax, p. 354.

Access restriction

Copyright

fullscreen: The fiscal problem in Missouri

Monograph

Chapter

Table of contents

Download

Monograph

Chapter

This page

Image fragment

Citation links

Citation recommendation