THE FARM TAX PROBLEM IN MISSOURI 207

absorbed between 169, and 229, of the net or cash rents
derived from the farms in those Missouri counties from which
the samples were chosen.
Table 60 shows the results of a study, made under the
auspices of the Iowa State College, which deals with the
relation of taxes to net rents of both cash-rented and sharerented
 farms in that state. This study is particularly interesting,
 since it shows results for several periods of years.
For the purpose of comparison with Missouri, the data for
1921, 1922, and 1923 are especially significant. For example,
for 1921 and 1922 the general property tax was equivalent to
a larger per cent of the rent on both cash-rented and sharerented
 farms in Iowa than in Missouri. While 73 sharerented
 farms in Iowa in 1923 show a ratio of taxes to net rent
of 34.89, Table 59 shows a ratio of only 20.19, for 256 farms
in Missouri.

TaBLE 61: GENERAL ProPERTY Tax AND NET RENT PER
AcrE oN SELECTED CasH-ReNTED Farms 1x Onio,
1913-1922
Source: United States Department of Agriculture, Taxation of Farm Real Estate
in Indiana

ear

1913
1914
i915
1916
917
918
1919
320
21
QD

Number of
Farms

Number of
Acres

2
J7
17
R4
(1.941
15,271
~32
28
11.850

Net Cash
Rent per Acre
nefore Taxes

ol
"35
38
70
79
7

25
's,.99

Tax per
Acre

2
Ss 3
90
89
n7
22
“3

AA

Per Cent of
Net Rent
before Taxes
Paid in Taxes!

23.8
21.4
26.9
26.3
28.9
32.2
31.1
34.0
~7.8
41.0

1 The percentage figures in this column were computed from totals and not from
he derived per acre figures.

Table 61 shows the results of a study made of cash-rented
farms in Ohio for the period 1913 through 1922. This study
was for the same period of years as the study of cash-rented
farms in Missouri, the results of which are presented in
Table 58. Comparison of the two tables shows that in each
year taxes in Ohio were equivalent to a larger proportion of