{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.