The fiscal problem in Missouri

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Multivolume work

Identifikator:: 1896404200

Document type:: Multivolume work

Title:: Encyklopädie der Rechtswissenschaft

Place of publication:: Leipzig

Publisher:: Duncker & Humblot [u.a.]

Year of publication:: 1904-

Collection:: Economics Books

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Volume

Identifikator:: 1896404294

URN:: urn:nbn:de:zbw-retromon-236881

Document type:: Volume

Title:: Encyklopädie der Rechtswissenschaft

Volume count:: Bd. 2

Place of publication:: Leipzig [u.a.]

Publisher:: Duncker & Humblot [u.a.]

Year of publication:: 1904

Scope:: 1184 S.

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Multivolume work

Structure type:: Chapter

Title:: II. Zivilrecht (Fortsetzung)

Collection:: Economics Books

200 THE FISCAL PROBLEM IN MISSOURI of the State Tax Commission in line with its enlarged func- tions had been completely effected, it might be well to con- sider transferring certain other taxes to this Commission. For example, it might later be desirable to have the adminis- tration of the gasoline tax assigned to the State Tax Com- mission, the field work to be handled through the several district offices of the Commission. For the present, however, the system of administering this tax which 1s now in force seems satisfactory, and a like observation applies to motor vehicle licenses, which are under the jurisdiction of the Secretary of State. No consideration has been given thus far to the inheritance tax. Although the system of administration by the Probate Courts is not particularly frequent in the United States, it would seem to be desirable to continue the present system for a year, or until such time as might be required for the reorganization of the State Tax Commission. If the powers of the State Tax Commission were enlarged, it would hardly be judicious to overburden it with too many functions at the outset. After the reorganization, however, it might be de- sirable to transfer the administration of the inheritance as well as the gasoline tax to the Commission.

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