THE FARM TAX PROBLEM IN MISSOURI 215 
taxes to the value and income totals are compared, the real 
significance of the data becomes apparent. Such ratios are 
shown in Table 68, and the twelve states are ranked on the 
basis of the respective ratios. This table shows that in 1927 
the general property tax on farm property was equivalent to 
4.99, of the gross income from farm production and 6.1%, of 
the cash income from farm production in Missouri. When 
the estimated amounts paid on account of motor vehicle 
licenses and the gasoline tax are added to the general property 
tax, it is found that the three taxes amounted to 5.9%, of 
gross income and 7.3%, of cash income. In respect to each of 
these ratios of taxes to income, Missouri ranked eleventh 
among the twelve states. The ratios for Missouri were 
found to be less than one half as large as those for Indiana 
and Ohio, which ranked first and second, respectively. 
An objection might be raised concerning the gross value, 
gross income, and cash income data, as shown in Table 67, on 
che ground that there is considerable variation from year to 
year and from state to state in the value and income factors. 
In order to obviate such an objection, Tables 69 and 70 were 
prepared. The tax data in these tables are the same that 
were used in Table 67, but the data for gross value of crops, 
gross value of animal products, gross income from farm pro- 
duction, and cash income from farm production represent 
averages for the years 1926, 1927, and 1928. The data for 
these years were averaged in order to secure more representa- 
tive figures as a basis for comparison. Table70shows that the 
ranking of Missouri remained unchanged when the data were 
averaged for the three-year period. There are certain changes 
in the ranking of other states in Table 70, as compared with 
those in Table 68, but Indiana and Ohio ranked first and 
second, respectively, as in the previous table, and Arkansas 
ranked last. 
Tables 67 to 70 tend to support the conclusion reached 
previously, namely, that farm taxes in relation to the income 
factor are lower in Missouri than in other states. They 
indicate also that farm taxes in Missouri are on approxi- 
mately the same level as in Arkansas. Since the data in 
these tables are for a more recent year than the net rent 
studies, they indicate that farm taxes in Missouri have