THE FARM TAX PROBLEM IN MISSOURI 209
Missouri the average of the three groups shows a ratio of
20.19, for the same year. The difference is equally marked
when the ratios computed from the combined data are
compared.
TasLE 63: GENERAL ProPErRTY Tax ano Net RENT PER
AcrE oN SELECTED Farms! in Norra Dakota, 1919-1924
Source: North Dakota Agricultural College, Agricultural Experiment Station,
Bulletin No. 203
fear
1919
1920
1921
1922
1923
1924
Number of
Farms
62
79 |
98
120
*
Number of
Acres
14,567
22,317
27,447
32,341
39,339
38,784
Net Rent?
per Acre
before Taxes
2.09
27
1.08
1.30
1.03
3.55
T:
ax? per Acre}
£0.32
0.60
0.66
0.69
0.67
0.55
Per Cent of Net
Rent before
Taxes Paid in
Taxes?
12.9
47.2
61.1
53.1
65.0
15.5
Average! | 88 29,133 wer 0.58 | 33.75
1 Traill and Wells Counties. 23, 4,5 Same as footnotes 2 3, 4 5 Table 62.
8 ¥lat hail tax included.
Table 63 shows similar data for taxes and net rents in two
counties in North Dakota for the years 1919 through 1924.
Again the comparison is entirely in favor of Missouri. In no
year of the period for which data for both states are given
does Missouri show so high a ratio as North Dakota. The
same applies to a comparison between South Dakota and
Missouri, based on the data in Tables 64 and 59. In both
of the Dakotas the ratios for the years 1920, 1921, and 1922
were much higher than in Missouri, although in 1923 the
difference for South Dakota was not quite so marked.
Table 65 shows the results of a property tax and net rent
study of selected farms in Michigan for the years 1919
through 1926. A comparison of this table with the Missouri
data indicates that the farms studied in Missouri show a
much more favorable ratio of taxes to net rent than is the
case in Michigan. It is also clear that the net rent per acre
in Michigan, as well as in North Dakota and South Dakota,
was on a much lower level than in the counties studied in
Missouri. In spite of the much lower net rent per acre in
Michigan, taxes per acre were at a much higher level through-
