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

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VII. The farm tax problem in Missouri

Collection:: Economics Books

230 THE FISCAL PROBLEM IN MISSOURI course, implies that farm property in a given local govern- mental division will be assessed with a high degree of uni- formity. It is desirable also that farm property should be assessed on a basis comparable with that on which urban real estate and other forms of tangible property are assessed. The results of the present system indicate that a much higher degree of uniformity can be attained, and it is believed that the only practical solution lies in supervision by a state tax commission empowered to reassess an entire county or smaller division as well as individual properties. In another chapter changes in the tax laws are discussed, which would have the effect of discontinuing the taxation of all intangibles at general property tax rates and reaching this form of property by means of the income tax. Farm mortgages are correctly included in the intangible category, and, if such a plan were adopted, they would be taxed only on the basis of income.

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