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 VI. Tax administration ( Continued)

Collection:: Economics Books

186 THE FISCAL PROBLEM IN MISSOURI licenses are examples of the first category, while brokers’ and peddlers’ licenses are examples of the second. CoLLECTORS AND Tax DELINQUENCY There is an elected county collector in each county not under the township form of organization. In counties having township organization the county treasurer is ex-officio county and township collector. In cities of the first class taxes are collected by the comptroller, and in those of the second class, by the commissioner of revenue. There are city collectors in cities of the third and fourth classes. The duties of the county collectors are not confined to the collection of county or other local taxes. They are charged with the collection of the state general property tax, the state income tax, and certain state license taxes. The county collectors are required to furnish an annual statement to the State Auditor. This statement is nothing more than an itemized account showing all debits and credits on account of state taxes. The principal credit item is treasurer’s receipts, which represent the total remittances made to the State Treasurer during the year. The annual statements of the collectors provide informa- tion that can be used in studying delinquency. They show the original debits on account of state taxes, entries on account of errors, overassessments and underassessments, as well as delinquent taxes, with the result that the percentage of delinquency can be computed on a corrected base. This procedure has been followed in compiling Tables 56 and 57. The data in both tables indicate the ratio of delinquency in each county computed on the basis of the maximum amount, exclusive of interest, that the state could expect to be col- lected on account of taxes for a given year, which is a different aggregate in most cases from the total of the original debits. Because of the large number of calculations involved it was decided to include in the study only the counties in which the large cities of the state are located, St. Louis County, the northwestern counties and the south- eastern counties. The northwestern counties probably show a better record of collections than those in any other part

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