Die wirtschaftliche Zukunft des Ostens

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Monograph

Identifikator:: 1896057985

URN:: urn:nbn:de:zbw-retromon-235061

Document type:: Monograph

Title:: Análise de alguns indicadores demográficos

Place of publication:: Lisboa

Publisher:: Tipografia Portuguesa

Year of publication:: 1953

Scope:: 50 S.; graph. Darst

Digitisation:: 2022

Collection:: Economics Books

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

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: IV. - Tábuas de mortalidade, sua interpretacao e suas limitacoes

Collection:: Economics Books

{54 THE FISCAL PROBLEM IN MISSOURI far as the equalization process is concerned. It has been handicapped in the exercise of many of its functions by the lack of sufficient funds, and at the present time its staff is in- adequate to carry out its statutory duties. Even more vital than difficulties of this nature is the fact that although the Commission might succeed in obtaining uniform valuations throughout the state as a result of persistent efforts, its recommendations would be subject to overruling by the State Board of Equalization. The members of the Commis- sion are presumably appointed because of their fitness for the position, yet their findings and recommendations have no authoritative standing. There is a dual equalization, not counting the work of the county and other local boards, and the administrative agency that should be qualified to carry out an effective equalization procedure, namely, the State Tax Commission, is subordinate to another body, namely, the State Board of Equalization. It requires no particular sagacity to see that basically such a system is not sound. In writing about the dual system, J. P. Jensen states: “Such is also the case in Missouri, and nothing is more instructive of the futility of detailed constitutional provisions governing conditions that constantly change than the acrimonious conflicts and waste of effort, with the resulting confusion and inefficiency, between the two boards in both of these states.” Colorado is the other state to which reference was made. In that state, however, the administrative functions of the State Board have since been assigned very largely to the Tax Commission. - It can hardly be questioned that the system is at fault, and in view of the change in conditions since 1875, when the section providing for the ex-officio Board first became a part of the constitution, it is difficult to understand why the Board has not long since been abolished. ProPERTY ESCAPING ASSESSMENT The base for the general property tax in Missouri is very broad, butfa large amount of property within the state is exempt because it is owned by governmental agencies, 1 Jensen, J. P.: The General Property Tax, pp. 345 f.

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