TAX ADMINISTRATION
159
county, 98.6%. On the other hand, the ratio for Andrew
County was only 42.8%, and the other counties showed ratios
of varying size between the two extreme limits. Of the more
densely populated counties, Jackson County, in which Kansas
City is located, had the highest ratio, 88.5%, ranking next
to Worth County.
It should be pointed out that the data in Table 48 are not
absolutely comparable. Some motor vehicles are purchased
after June 1 and are therefore registered after the assessment
date.” This factor would scarcely account for any appreci-
able difference between counties. There may be other factors
that influence the comparisons among counties to a slight
extent, but they could not account for the ratio of 67.3%
for the state as a whole. On the basis of the data in Table
48 it is safe to conclude that approximately 30% of the motor
vehicles in the state escape the general property tax.
TasLe 48: Motor VEHICLE REGISTRATIONS COMPARED
Wit THE NUMBER ASSESSED FOR THE GENERAL
Property Tax, By CounTigs, 1927
Source: Data for Registrations from the Office of the Secretary of State
County
Adair. . ..
Andrew. ....
Atchison. .
Audrain. .
Barry. .
Barton. .
Bates. ....
Benton...
Bollinger. .
Boone. . .
Buchanan.
Butler...........
Caldwell. ..... --
Callaway.
Camden
Number of
Registra-
+10onsl
4,294
3,332
3,462
4,405
3684
3,228
4,647
2111
1,395
£482
18,007
3.31
2.
Number !
Assessed for
the General
Property
Trav?
2,180
1,427
2,198
3,079
2'810
2,318
3,109
310)
Ratio of | Average As
Number Ti
Assessed to per Motor
Registrations Vehicle
bat Aon Acepseads
50.8
42.8
63.5
69.9
76.3
$157.79
199.32
174.39
115.41
130.56
71.8
69
135.51
130.13
127.94
132.37
£55 61
217.48
153.23
103.30
68.46
103 AT
1 For registration year 1927,
2 Computed from valuation and average assessed value in Biennial Report of the
State Tax Commission, 1927-1928.
8 Data from Biennial Report of the State Tax Commission, 1927-1928, except
for those counties the valuation for which was changed by the State Board of
Equalization. The average value for the latter counties was recomputed.
