TAX ADMINISTRATION 
153 
be superseded, and a new set of officials may be elected in 
their stead at the time when a reasonable degree of efficiency 
has been attained. This transient character of its member- 
ship constitutes one of the outstanding weaknesses of the 
ex-officio State Board. The new Board begins where the 
old left off, and usually the most that can be hoped for is a 
maintenance of existing standards or a slight improvement 
in cases in which the new membership is by training better 
qualified for the task of equalization. 
Aside from the fact that the membersof an ex-officio Board 
do not have sufficient time to acquire an adequate knowledge 
of taxation, it is an admitted fact that ordinarily they do not 
even have sufficient time to devote to the work of equaliza- 
tion. “There are many instances,” writes J. P. Jensen, 
“where such a board will meet in the morning and will 
adjourn almost immediately, charging the state with a 
day’s work. In such cases, the work done is worse than use- 
less. The members cannot possibly become acquainted with 
all the information it is necessary for them to have in order 
to be competent to judge the values of widely scattered 
properties. Consequently, when well-organized interests 
are presented, it is but natural to grant or refuse all requests 
for relief regardless of their merit.”* It is not to be inferred 
that this criticism applies directly to the Missouri State 
Board of Equalization. However, the system of morning 
meetings has been in effect, and, if the official reports may 
be taken as an indication, attendance at the meetings may 
leave something to be desired. For the purpose of carrying 
out its functions the Board met on 240 days in 1927,% and 
each member received $5.00 per day, regardless of absences. 
In 1928 the Board was in session 225 days,® but its work in 
1929 required only 52 days.* The membership of the Board 
in 1929 was changed considerably as a result of the change 
in administration.® 
The State Tax Commission is a recommendatory body so 
t Jensen, J. P.: The General Property Tax, p. 354. 
2 Journal of the State Board of Equalization, 1927, p. 402. 
? Journal of the State Board of Equalization, 1928, p. 374. 
t Journal of the State Board of Equalization, 1929, p. 300. 
§ The previous State Auditor and Secretary of State, and Attorney General were 
ce-elected in 1928. The Governor and the State Treasurer were new.