TAXATION AND REVENUE SYSTEMS—MISSOURI. 
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months is not to be less than $10 nor more than $100 and the county 
tax to be not less than that of the state. 
Brokers.—Brokers are taxed for six months, according to the 
amount of business expected to be done, or the amount of capital to 
be employed: $5,000 or less, $50; $5,000 to $10,000, $75; $10,000 to 
$15,000, $100; $15,000 to $20,000, $125; $20,000 to $30,000, $175; 
$30,000 to $50,000, $250; $50,000 to$75,000, $300; $75,000 to $100,000, 
$350; $100,000 to$150,000, $400; $150,000 to $200,000, $450; $200,000 
to $300,000, $500; $300,000 to $500,000, $600; $500,000 and over, 
$1,000. 
Billiard tables.—$20 each; other gaming tables, $10 for each. 
Ferries.—Amount to be fixed by the county court, $2 to $5,000. 
Hunter’s license.—resident, limited to one county, $1; state 
wide, $5; nonresident, $25. 
Insurance brokers.—Certificate, $10; industrial and prudential 
companies, not to exceed 50 cents. 
Peddlers for each period of six months, on foot, $3; one or more 
horses, $10; cart or other land carriage, $20; boat, first license, for 
any period not less than five days, per day, $1; afterwards, per day, 
50 cents. 
Itinerant vendors, $25 a year. 
Liquors.—Dramshop keepers, who may sell liquors at retail in 
quantities not exceeding 10 gallons, are taxed for state, county, and 
municipal purposes on the value of liquors received at the shop, 
an ad valorem tax of the same amount as that paid by merchants 
on merchandise; also license tax, for state purposes, $100 to $200 for 
state, $250 to $400 for county, every six months. Other than dram 
shop keepers pay the following taxes for state purposes: Sale of 5,000 
gallons or less in one year, $100; 5,000 to 10.000 gallons, $150, and $1 
for each 1,000 gallons more than 10,000 gallons or fraction of 1.000 
gallons more than 500; such tax not to exceed in any case the aggre 
gate sum of $1,000. Sale of malt or fermented liquors at wholesale, 
except at place where produced, $100; for manufacture of malt or 
fermented intoxicating liquors, $250 for first 50,000 barrels or less, 
and $1 for each additional 1,000 barrels or fraction of 1,000 more than 
500 (not to exceed in any case, $1,000); for compounding, blending, 
or otherwise rectifying of spirituous intoxicating liquors, $250, and 
$5 for each 1,000 gallons or fraction thereof more than 500 gallons of 
the total product of the applicant for one year in excess of 50.000 
gallons (maximum, $1,000); manufacture of spirituous intoxicating 
liquors, $250, but if annual product exceeds 100,000 gallons, $500. 
Building and loan associations.—Foreign building and loan: 
Fees for filing application for admission, $100; certificate of author 
ity and annual renewal, $50; filing semiannual statement of assets, 
$50,000 or less, $3; $50,000 to $100,000, $5; more than $100,000 and 
less than $250,000, $10; more than $250,000 and less than $500,000, 
$20; more than $500,000 and less than $1,000,000, $30; if more than 
$1,000,000, $50; for each copy of paper filed, 25 cents per folio; for 
affixing seal and certification, $1. 
Secretary of state.—Corporations (except benevolent, religious, 
scientific, fraternal, beneficial, or educational), fees for filing articles 
on first $50,000 or less of capital stock, $50; on every additional 
$10,000, $5; increase of capital stock per $10,000, $5; foreign corpora 
tions, license fee, $10; upon the proportion of capital stock repre 
sented by its property and business transacted in the state—first 
$50,000 or less, $50; each additional $10,000 or less, $5. 
Superintendent of insurance: Permit, to do business in the state 
to fraternal-beneficiary associations, $5; other insurance compa 
nies, fees for filing declaration on organization or admission to state, 
$50; annual statement, $30: supplementary statement, $10; other 
papers, $10; agent’s copy of company’s certificate of authority, $2; 
issuing certificates of deposits for life and accident insurance com 
panies, $1; every other certificate, including seal, 25 cents; agents, 
selling stock of foreign insurance company, $2; furnishing copies of 
papers, etc., per folio, 20 cents; for affixing seal of office, $1; mutual 
companies, fee for certificate of incorporation, $75; assessment com 
panies, for issuing certificate, $25; for annual statement, $25; for 
agent’s copy, etc., $2 (does not apply to fraternal companies); 
domestic companies, stipulated premium plan, same fees as assess 
ment companies, except agent’s license, $1. 
Banks, trust companies, savings banks, safe deposit institutions, 
and mortgage loan companies pay the following fees annually to the 
bank examiner: Capital of $12,500 or less, $15; $12,500 to $25,000, 
$20; $25,000 to $50,000, $25; $50,000 to $100,000, $35; $100,000 to 
$150,000, $50; $150,000 to $250,000, $75; $250,000 to $500,000, $150; 
$500,000 to $1,000,000, $250; $1,000,000 to $2,000,000, $400: $2,000,00 
to $4,000,000, $650; over $4,000,000, $900. (Surplus reckoned in 
estimating these fees.) 
Barbers.—Board of examiners, certificate, $1; annual certificate 
or license, $1. Pharmacists—examination, $5; renewing license, 
$1. Assistant pharmacists—examination, $3; renewing license, $1; 
permit to conduct a drug store in village of 500 inhabitants, $5. 
Dentists—examination, $10; reexamination, $5. Embalmers— 
license, $5; registration, $2. Certificates by game commissioner, 
scientific collection of birds, eggs, and nests, $2. 
Inspecting factories.—Inspecting buildings in which there are 
employed 3 or less persons, 50 cents; 3 to 25 persons, $1; 25 to 60 
persons, $2; more than 60 persons, an additional fee of $1 for each 
50 additional persons or fraction thereof. Inspecting hotels, 20 
rooms or less, $5; 20 to 50 rooms, $10; 50 or more rooms, $25 annually. 
Motor vehicle registration fees.—Less than 12 horsepower, $2; 12 
to 24 horsepower, $3; 24 to 36 horsepower, $5; 36 to 48 horsepower, 
$7; 48 to 60 horsepower, $8; 60 to 72 horsepower, $10; over 72 horse 
power, $12. Transfer fee, $1. Manufacturers’ and dealers’ regis 
tration fee, $16. Chauffeur’s license, $1.50 per annum. 
Inspecting petroleum, per barrel, 12 cents. Inspecting tobacco, 
per hogshead, 25 cents. State registrar—vital statistics certified 
copies, 50 cents. 
The person to whom a liquor dramshop license has been issued 
shall pay to the excise commissioner a fee of $3 for each state and 
city license issued, and a further sum of $3 for taking acknowledg 
ments to each petition. 
The county court or excise commissioner collects a fee of 75 cents 
for administering oath, and same amount for issuing a license to 
manufacturers, rectifiers, wholesale and retail dealers other than 
dramshop keepers. 
F. THE INCOME TAX. 
There is no income tax in Missouri. 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and exempt and the methods 
of assessment and of equalization are the same for 
county taxes as for state taxes. 
2. Rate— 
The county court fixes the rate of county tax: In 
counties having $6,000,000 worth of property or less, 
not to exceed 50 cents on $100; in counties having 
$6,000,000 and less than $10,000,000 worth, not to 
exceed 40 cents on $100; in counties having $10,000,000 
up to $30,000,000 worth, not to exceed 50 cents on 
$100; in counties having $30,000,000 worth or more, 
not to exceed 35 cents on $100. 
The rate of taxation on the road bed, rolling stock, 
and other movable property of railroads for school 
purposes and for the erection of public buildings is 
the average of the rates in the school districts and 
districts levying a tax for buildings.