The fiscal problem in Missouri

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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

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter V. Tax administration

Collection:: Economics Books

TAX ADMINISTRATION 157 ment list, and he could hardly be expected to spend an hour’s time in order to make a painstaking assessment of one form of livestock. The same factors apply to the assessment of other forms of livestock, but probably in lesser degree. The United States Bureau of the Census makes a quinten- nial census of agriculture. Among the data that are reported and compiled are those for the principal kinds of livestock on farms. The State Tax Commission of Missouri also reports the number of the principal kinds of livestock that are as- sessed for taxation. Table 47 shows a comparison of the data from these two sources for the year 1925.2 Before con- sidering the data in this table, it should be pointed out that, particularly in the case of horses and mules, the totals for livestock assessed should be normally higher than the totals from the Census of Agriculture. Livestock on farms is a smaller aggregate, since a considerable number of horses and mules are used in urban communities and are therefore not reported in the Census of Agriculture. On the other hand, the number of cattle, sheep, and swine assessed is probably normally smaller than the census total because of the differ- ence in dates as of which the data are compiled. In spite of these limitations, the data are nevertheless suggestive. This is particularly true of the data for horses and mules, since the arban factor should more than offset any decline in the num- ber of these forms of livestock on farms which might occur between January 1 and June 1. In tabulating the data for Table 47 two groups of totals were compiled. The one group is for all counties in the state excluding St. Louis City, St. Louis County, and the three counties? containing the three largest cities of the state other than St. Louis. The other group of totals is for the entire state. The ratio of horses assessed to horses reported on farms in the first case was found to be 69.29%, and in the second, 71.4%. On the other hand, the ratios for mules were much higher—81.9% and 82.89, respectively. On the basis of these ratios it would appear that a larger proportion of mules than horses is assessed for taxation. Variables of i Census of Agriculture data are as of Jan. 1, 1925. Assessment data are as of June 1, 1925. t Jackson, Buchanan, and Greene.

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