TAX ADMINISTRATION 
163 
In Missouri land and buildings are jointly assessed. Unless 
extreme care is used in assessing real estate, improvements to 
buildings are not always assessed. While no date can be 
presented there is reason to believe that important internal 
building improvements frequently do not result in any change 
in the assessed valuation of the property. In the first Tax 
Commission Report for 1917-1918,* an example is given of a 
lot and two-story brick building which was assessed in 1916 
at $20. The same year the property was sold for $5,000 
cash. The ratio of assessed value to sales value was therefore 
0.49, Probably the assessor merely had not observed the 
building and had recopied the valuation of the lot from year 
to year. Too much depends upon the initiative of the local 
assessors, and it would naturally be unreasonable to expect a 
careful appraisal of internal building improvements when 
assessors have been known to overlook a valuable building 
for a period of years. 
A large volume of tangible property assessable as all other 
personal property no doubt escapes taxation. The total 
value of such property cannot be estimated, and statistical 
evidence is lacking. It is entirely logical to assume, however, 
that in a system in which large numbers of motor vehicles 
escape taxation, many assessors do not obtain much informa- 
tion concerning miscellaneous forms of property. Then, too, 
the radical increases that at times are made during the 
equalization process imply that a considerable volume of 
such property escapes taxation entirely. 
l See p. 28.