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TAXATION AND REVENUE SYSTEMS—MISSOURI.
MISSOURI. 1
Missouri draws its revenue largely from the general
property tax for state, county, and municipal purposes.
This is supplemented by an extensive system of busi
ness taxes and licenses and a collateral inheritance tax.
There are no special corporation taxes except a tax on
the premiums of foreign insurance companies. There
are, however, a number of important fees levied on
insurance companies, and for incorporation. The poll
tax is left to the counties and municipalities.
CONSTITUTIONAL PROVISIONS.
ARTICLE X.
Sec. 1. The taxing power may be exercised by the general assem
bly for state purposes, and by counties and other municipal corpora
tions, under authority granted to them by the general assembly,
for county and other corporate purposes.
Sec. 2. The power to tax corporations and corporate property shall
not be surrendered or suspended by act of the general assembly.
Sec. 3. Taxes may be levied and collected for public purposes only.
They shall be uniform upon the same class of subjects within the
territorial limits of the authority levying the tax, and all taxes shall
be levied and collected by general laws.
Sec. 4. All property subject to taxation shall be taxed in propor
tion to its value.
Sec. 5. All railroad corporations in this state, or doing business
therein, shall be subject to taxation for state, county, school, munic
ipal, and other purposes, on the real and personal property owned or
used by them, and on their gross earnings, their net earnings, their
franchises, and their capital stock.
Sec. 6. The property, real and personal, of the state, counties, and
other municipal corporations, and cemeteries, shall be exempt from
taxation. Lots in incorporated cities or towns, or within one mile
of the limits of any such city or town, to the extent of one acre, and
lots one mile or more distant from such cities or towns, to the extent
of five acres, with the buildings thereon, may be exempted from
taxation when the same are used exclusively for religious worship,
for schools, or for purposes purely charitable; also such property,
real and personal, as may be used exclusively for agricultural or
horticultural societies: Provided, That such exemptions shall be
only by general law.
Sec. 7. All laws exempting property from taxation, other than
the property above enumerated, shall be void.
Sec. 8. The state tax on property, exclusive of the tax necessary
to pay the bonded debt of the state, shall not exceed 20 cents on the
$100 valuation; and whenever the taxable property of the state shall
amount to $900,000,000 the rate shall not exceed 15 cents.
Sec. 9. No county, city, town, or other municipal corporation,
nor the inhabitants thereof, nor the property therein, shall be re
leased or discharged from their or its proportionate share of taxes to
be levied for state purposes, nor shall commutation for such taxes be
authorized in any form whatsoever.
Sec. 10. The general assembly shall not impose taxes upon coun
ties, cities, towns, or other municipal corporations or upon the in
habitants or property thereof, for county, city, town, or other munic
ipal purposes, but may, by general laws, vest in the corporate au
thorities thereof the power to assess and collect taxes for such
purposes.
Sec. 11. Taxes for county, city, town, and school purposes may be
levied on all subjects and objects of taxation; but the valuation
therefor shall not exceed the valuation of the same property in such
town, city, or school district for state and county purposes. For
1 This compilation is derived mainly from the following sources:
Revised Statutes of 1909 and Session Laws 1911 and 1913.
county pin-poses the annual rate on property, in counties having
$6,000,000 or less, shall not, in the aggregate, exceed 50 cents on the
$100 valuation; in counties having $6,000,000 and under $10,000,000
said rate shall not exceed 40 cents on the $100 valuation; in counties
having $10,000,000 and under $30,000,000, said rate shall not exceed
50 cents on the $100 valuation; and in counties having $30,000,000
or more, said rate shall not exceed 35 cents on the $100 valuation.
For city and town purposes the annual rate on property in cities and
towns having 30,000 inhabitants or more shall not, in the aggregate,
exceed 100 cents on the $100 valuation; in cities and towns having
less than 30,000 and over 10,000 inhabitants, said rate shall not ex
ceed 60 cents on the $100 valuation; in cities and towns having less
than 10,000 and more than 1,000 inhabitants, said rate shall not
exceed 50 cents on the $100 valuation; and in towns having 1,000
inhabitants or less, said rate shall not exceed 25 cents on the $100
valuation. For school purposes in districts composed of cities
which have 100,000 inhabitants or more, the annual rate on property
shall not exceed 60 cents on the $100 valuation and in other dis
tricts 40 cents on the $100 valuation: Provided, The aforesaid annual
rates for school purposes may be increased, in districts formed of
cities and towns, to an amount not to exceed $1 on the $100 valua
tion, and in other districts to an amount not to exceed 65 cents on
the $100 valuation, on the condition that a majority of the voters
who are taxpayers, voting at an election held to decide the question,
vote for said increase. For the purpose of erecting public buildings
in counties, cities, or school districts, the rates of taxation herein
limited may be increased when the rate of such increase and the
purpose for which it is intended shall have been submitted to a vote
of the people, and two-thirds of the qualified voters of such county,
city, or school district, voting at such election, shall vote therefor.
The rate herein allowed to each county shall be ascertained by the
amount of taxable property therein, according to the last assessment
for state and county purposes, and the rate allowed to each city or
town by the number of inhabitants, according to the last census
taken under the authority of the state, or of the United States; said
restrictions as to rates shall apply to taxes of every kind and descrip
tion, whether general or special, except taxes to pay valid indebted
ness now existing, or bonds which may be issued in renewal of such
indebtedness: Provided, That the city of St. Louis may levy for
municipal purposes, in addition to the municipal rate of taxation
above provided, a rate not exceeding the rate which would be
allowed for county purposes if said city were part of a county.
Sec. 14. (Provision for payment of accruing interest on bonded
debt of the state, and to reduce the state debt, $250,000 per year.)
Sec. 18. There shall be a state board of equalization, consisting of
the governor, state auditor, state treasurer, secretary of state, and
attorney general. The duty of said board shall be to adjust and
equalize the valuation of real and personal property among the sev
eral counties in the state, and it shall perform such other duties as
are or may be prescribed by law.
Sec. 21. No corporation, company, or association, other than those
formed for benevolent, religious, scientific, or educational purposes,
shall be created or organized under the laws of this state, unless
the persons named as corporators shall, at or before the filing of the
articles of association or incorporation, pay into the state treasury $50
for the [first] $50,000 or less of capital stock and a further sum of $5 for
every additional $10,000 of its capital stock, and no such corporation,
company, or association shall increase its capital stock without first
paying into the treasury $5 for every $10,000 of increase: Pro
vided, That nothing contained in this section shall be construed to
prohibit the general assembly from levying a further tax on the
franchises of such corporation.
Sec. 22. In addition to the taxes authorized to be levied for
county purposes under and by virtue of section 2, Article X of the
constitution of this state, the county courts in the several counties
of this state, not under township organization and the township
board of directors, in the several counties under township organiza
