212 THE FISCAL PROBLEM IN MISSOURI 
samples. To the extent that the samples are representative 
of farms in general throughout the states, the comparisons 
are entirely valid. On the other hand, it must be admitted 
that probably the data for at least a few of the states are 
not fairly representative, and, so far as this is true, it is 
desirable that other data be presented. Any one familiar 
with agricultural conditions in Missouri knows that the 
northwestern counties, data for which are shown in Table 58, 
are unquestionably superior from an agricultural standpoint 
to a large part of the land south of the Missouri River Valley. 
In view of the importance of factors such as those men- 
tioned, it was decided to obtain from other sources data 
that might throw some light on the relationship between 
taxes and income from agriculture as a whole in Missouri and 
in the other states in the same section. As stated previously, 
estimates of the general property tax on all farm property in 
Missouri in 1927 and of the amounts paid by farmers on 
account of the two principal forms of motor vehicle taxation, 
were made by the United States Department of Agriculture, 
which also compiled data for the gross value of crops, the 
gross value of animal products, the gross income from farm 
production, and the cash income! from farm production in 
the several states. While these data are in the nature of 
estimates, and there is, therefore, some margin of error, the 
data may be used for comparisons that will tend to support or 
to disprove the conclusion previously reached, namely, that 
in relation to net rent from farm operation the various studies 
show that taxes are relatively low in Missouri. 
Table 67 shows the supplementary data for Missouri and 
eleven other states for the year 1927. The data for gross value 
of crops and gross value of animal products when compared 
with taxes do not prove anything in themselves, and they are 
presented in connection with the other data merely as a 
matter of interest. The important ratios to be considered are 
those of taxes to gross income and to cash income. It 
may be seen in Table 67 that Missouri ranked tenth in general 
property taxes on all farm property, seventh in respect to 
gross income from farm production, and eighth on the basis 
of cash income from farm production. When the ratios of 
1 Cash income should not be confused with net income.