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

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VI. Tax administration ( Continued)

Collection:: Economics Books

TAX ADMINISTRATION 183 point, since the decisions will constitute precedents that may be applied at a later time. The trend of developments that resulted in giving practi- cally complete control to the State Auditor extended over a period of twelve years. Even as thus improved the form of administration is not generally regarded as satisfactory. In the beginning the enforcement of the law was left to the local assessors, which meant that the law was subject to as many interpretations as there were assessors. In 1924 the State Tax Commission claimed that it had certain authority in connection with the income tax, particularly to examine and inspect the returns on file in the assessors’ offices, but the Supreme Court of Missouri held that the powers of the Commission relating to general supervision over assessments did not extend to the income tax and that it had only general supervision over assessments for property taxes! The effect of this decision was to preclude the possibility of securing any increased efficiency through the supervision of the State Tax Commission or its agents. In 1925 the law was amended to authorize the State Auditor, agent, or inspector to examine the income tax returns on file in the office of any local official. While some improvements in administration have been effected by granting additional power to the State Auditor, the system of local assessment and collection has remained basically the same. Assessments are made by local assessors, and the income taxes are collected by local collectors under the general supervision of the State Auditor, who furnishes the necessary forms and promulgates regulations concerning the manner in which the statutes are to be interpreted. Notwithstanding the control that has been given to the State Auditor, a system of income tax administration that involves the degree of decentralization found in Missouri can hardly be regarded as desirable. In other states decen- tralization has been found wanting in many respects, and centralization ‘has been established. Missouri is unique among income tax states in that a decentralized system has been continued for a considerable period of years? In t State ex rel. v. Crawford, 303 Mo. 652, 262 5. W. 341. ? For discussion and tabulations of systems of state income tax administration in income tax states, see National Industrial Conference Board, State Income Taxes, Vol. 11, pp. 127 ff.

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