TAX ADMINISTRATION 
157 
ment list, and he could hardly be expected to spend an hour’s 
time in order to make a painstaking assessment of one form 
of livestock. The same factors apply to the assessment of 
other forms of livestock, but probably in lesser degree. 
The United States Bureau of the Census makes a quinten- 
nial census of agriculture. Among the data that are reported 
and compiled are those for the principal kinds of livestock on 
farms. The State Tax Commission of Missouri also reports 
the number of the principal kinds of livestock that are as- 
sessed for taxation. Table 47 shows a comparison of the 
data from these two sources for the year 1925.2 Before con- 
sidering the data in this table, it should be pointed out that, 
particularly in the case of horses and mules, the totals for 
livestock assessed should be normally higher than the totals 
from the Census of Agriculture. Livestock on farms is a 
smaller aggregate, since a considerable number of horses and 
mules are used in urban communities and are therefore not 
reported in the Census of Agriculture. On the other hand, 
the number of cattle, sheep, and swine assessed is probably 
normally smaller than the census total because of the differ- 
ence in dates as of which the data are compiled. In spite of 
these limitations, the data are nevertheless suggestive. This 
is particularly true of the data for horses and mules, since the 
arban factor should more than offset any decline in the num- 
ber of these forms of livestock on farms which might occur 
between January 1 and June 1. 
In tabulating the data for Table 47 two groups of totals 
were compiled. The one group is for all counties in the state 
excluding St. Louis City, St. Louis County, and the three 
counties? containing the three largest cities of the state other 
than St. Louis. The other group of totals is for the entire 
state. The ratio of horses assessed to horses reported on 
farms in the first case was found to be 69.29%, and in the 
second, 71.4%. On the other hand, the ratios for mules were 
much higher—81.9% and 82.89, respectively. On the basis 
of these ratios it would appear that a larger proportion of 
mules than horses is assessed for taxation. Variables of 
i Census of Agriculture data are as of Jan. 1, 1925. Assessment data are as of 
June 1, 1925. 
t Jackson, Buchanan, and Greene.