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.

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VI. Tax administration ( Continued)

Collection:: Economics Books

TAX ADMINISTRATION 187 of the state, while most of the southeastern counties show a poor record. Probably the most striking feature of Table 56 is the large percentage of delinquent state property taxes in St. Louis County, St. Louis City, and the counties in which Kansas City, St. Joseph, and Springfield are located. St. Louis County had a particularly high percentage of delinquency for taxes of the three years covered by the table. In fact, the average for the three years is higher than the average of the three ratios for the southeastern counties as a group. St. Louis City showed a better record for taxes of 1923 and 1927 than any of the other four counties in group I, while for taxes of 1925 Jackson County had the lowest percentage of delinquency. While only two of the delinquent property tax ratios for group I, those for St. Louis City and Jackson County for 1923, were less than 10%, only one county in group II had a ratio of more than 10%, for any of the three years. The group II ratios were 5.1%, for taxes of 1923, 5.6%, for taxes of 1925, and 6.59, for taxes of 1927. In other words, it appears that the proportion of state property taxes collected before the penalty date is declining even in the section of the state in which the delinquency problem is least serious. The state property tax delinquency problem appears to be most serious in the southeastern counties of the state. In New Madrid County 33.19%, of the net state property tax levies of 1927 became delinquent, and for the group of twelve counties the delinquent state property taxes were equivalent to 20.7% of the total. For taxes of 1923 and 1925 the delinquency ratios were 16.3% and 16.2%, respectively. This indicates a serious condition. When only about 80%, of a levy is collected, it must follow that the government levying the tax will be handicapped in carrying out its fiscal program unless allowance is made for a high rate of delin- quency when the tax is levied. Of course, a considerable proportion of delinquent taxes may be collected in succeed- ing years, but an element of uncertainty is nevertheless injected into the fiscal affairs of the government that is faced with an increasing amount of tax delinquency. Table 57 shows the income tax delinquency ratios for the

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