200 THE FISCAL PROBLEM IN MISSOURI 
of the State Tax Commission in line with its enlarged func- 
tions had been completely effected, it might be well to con- 
sider transferring certain other taxes to this Commission. 
For example, it might later be desirable to have the adminis- 
tration of the gasoline tax assigned to the State Tax Com- 
mission, the field work to be handled through the several 
district offices of the Commission. For the present, however, 
the system of administering this tax which 1s now in force 
seems satisfactory, and a like observation applies to motor 
vehicle licenses, which are under the jurisdiction of the 
Secretary of State. 
No consideration has been given thus far to the inheritance 
tax. Although the system of administration by the Probate 
Courts is not particularly frequent in the United States, it 
would seem to be desirable to continue the present system 
for a year, or until such time as might be required for the 
reorganization of the State Tax Commission. If the powers 
of the State Tax Commission were enlarged, it would hardly 
be judicious to overburden it with too many functions at the 
outset. After the reorganization, however, it might be de- 
sirable to transfer the administration of the inheritance as 
well as the gasoline tax to the Commission.