148 THE FISCAL PROBLEM IN MISSOURI
plication not only that mules and cattle in St. Louis County
were undervalued, which is not questioned, but also that
the 509, and 309, increases resulted in placing these forms
of livestock on a basis of equality with the same forms of
livestock in other counties and with property in general in
the county and in the state as a whole. It is doubtful if
any one connected with the administration of the general
property tax would make such a claim.
The data for all other personal property are particularly
suggestive. As has been seen, the changes made in the
valuations of all other personal property were directly the
result of action by the State Board of Equalization. The
valuations submitted to the State Tax Commission were
recommended without change. The State Board of Equaliza-
tion, however, saw fit to make numerous changes. The
classification, all other personal property, includes mis-
cellaneous forms of property that cannot be placed in any
other classification. Unquestionably a large amount of
property that should be placed in this classification escapes
taxation. Complete assessment is almost an impossibility,
and in view of this fact the equalization of valuations among
the counties must represent a stupendous task. When the
difficult nature of the assessment problem is kept in mind,
it seems extremely doubtful whether any degree of equaliza-
tion in this class of property is accomplished within a single
county, far less in the state as a whole. In Hickory County,
for example, the valuation as finally equalized represented
an increase of 276.89, the State Tax Commission having
recommended a valuation of $48,330 for taxes of 1928,
which was increased to $182,130 by the State Board of
Equalization. For taxes of 1927, the valuation of all other
personal property for this county was $40,641.! The latter
valuation went through the equalization process without
change.
Other similar examples might be mentioned. Motor
vehicles in Callaway County were assessed at $158,280 as of
June 1, 1926, for taxes of 1927, or an average of $80.42.
The State Tax Commission recommended a valuation of
1 Journal of the State Board of Equalization, 1927, p. 20.
2 Biennial Report of the State Tax Commission, 1927-1928, p. 100.
