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

192 THE FISCAL PROBLEM IN MISSOURI true that in 1875 a system that granted final authority to an ex-officio board of elected state officials was justified, the time has long since passed when such a system could be regarded as satisfactory. No expert in taxation worthy of the name would care to defend the continuance of such a board, and this is particularly true when, as in Missouri, there is a Tax Commission subordinate in many respects to a State Board of Equalization. It is only by accident that such aBoard can attain the high degree of efficiency required in administering its duties. Those who look for improvement in the state finances believe generally that the first step to be taken is for Mis- souri to abolish the constitutionally established State Board of Equalization. A movement to accomplish this may en- counter some resistance, since the average voter is not fully cognizant of the problem that is involved. In 1924, as has been stated previously, the Missouri electorate voted on an amendment that would have abolished the State Board of Equalization, and the proposal was rejected by approxi- mately a two to one vote. This experience shows that it may not be an easy matter to accomplish the desired object. If, however, the members of the general assembly are agreed as to the need of such a change, it should be possible to con- vince the electorate as a whole of the advisability of the proposal. Obviously it would be futile to submit a constitutional amendment abolishing the State Board of Equalization without providing for a body to take over its functions. It seems desirable to establish a strong state tax commission having all the functions of the present Tax Commission and those of the State Board of Equalization, as well as other functions. It is generally recognized that states with well- administered property taxes are those with strong tax com- missions, and there is no reason why Missouri cannot obtain satisfactory results through the establishment of a similar body. Under the present system, the State Tax Commission is handicapped by the fact that a higher body has authority to overrule its recommendations, regardless of their merit. Notwithstanding its handicaps, the Commission has done much toward improving conditions. The annual meeting of

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