SOURCES OF ADDITIONAL REVENUE 303 
The suggested amount of $600,000 for additional aid to 
public schools may be larger than would be necessary for the 
first year. If would seem that the most effective results 
could be obtained by following the plan outlined in Chapter 
VIII. According to this plan, each county superintendent 
would prepare a map of his county showing the possibilities 
of consolidation, and state aid funds would be available to 
such consolidated districts as would be formed with the ap- 
proval of the county superintendent and the state school 
authorities. The suggested plan would provide also for ad- 
ditional state aid to poor districts that could not be fitted 
into a consolidation program and the expenditures of which 
could not be reduced by redistricting. It is difficult to 
estimate what amount might be required, since it would take 
some time for the county superintendents to prepare a map 
showing the most logical consolidations that would be pos- 
sible. It would seem, however, that the state would need 
approximately the amount indicated in the first year in 
which increased revenue would be available. A careful 
investigation of the present bases of distributing state funds 
could also be made during that period, and doubtless in- 
creased amounts could later be made available to con- 
solidated districts by restricting or eliminating certain forms 
of state aid that appeared to be unnecessary or undesirable. 
ADJUSTMENTS IN THE REVENUE SYSTEM 
Possible changes in the administration of the several taxes 
that comprise the Missouri tax system have been discussed 
in a previous chapter. In this section, an attempt will be 
made to analyze a problem the several aspects of which seem 
almost irreconcilable. The problem involves principally the 
restrictions that the Federal Government has placed upon 
the taxation of national banks and the fact that it is desirable 
to obtain adequate taxes from banking institutions without 
discriminating against those chartered by the state. 
It has been pointed out previously that the attempt to 
assess intangible forms of property other than bank stock for 
the general property tax has not been successful, and that 
probably the most desirable change that can be made is the