PROBLEMS OF TAX BURDEN 293 
interstate comparisons of corporation tax burdens has been 
developed. The general property tax constitutes the largest 
part of the combined state and local tax burden on manufac- 
turing plants, with the probable exception of very profitable 
corporations in states with fairly high income tax rates. 
For the purpose of determining the general property tax 
burden, the only satisfactory approach would seem to be an 
engineering appraisal of a large number of manufacturing 
plants in the states which it is desired to compare and a com- 
parison of the valuations obtained with the assessed valua- 
tions and tax rates. Investigation of this kind would no 
doubt show that the variation in assessments for the general 
property tax in most states would be considerably greater 
than the variations among state averages. Even though an 
investigation of this kind should be made, it does not follow 
that absolute comparisons could be made. In the first 
place, an appraisal by a competent staff of engineers is sub- 
ject to some margin of error. Furthermore, the results 
obtained would be for manufacturing plants in general and 
not for those engaged in manufacturing a particular kind of 
product. Before definite conclusions could be reached, the 
comparisons of the general property tax burden would have 
to be made on the basis of industries that are in more or less 
direct competition with each other. For example, a com- 
parison of the general property tax burden on all corporations 
in St. Louis might indicate a smaller burden on the average 
than inacityinan adjoiningstate. Such a conclusion would not 
be very significant unless it could be shown that manufactur- 
ing corporations in the other city were engaged in the produc- 
tion of commodities comparable to those which are produced 
in St. Louis. On the other hand, if the burden on corpora- 
tions manufacturing a specific product in St. Louis were 
found to be larger than on a plant manufacturing the same 
product in a city in another state. such a conclusion would 
be of real value. 
In determining the total tax burden on corporations it 
would be necessary to include other forms of taxes. These 
taxes could be easily determined for a corporation with a 
given capital set-up and a given net income from operations. 
Usually, however, the general property tax would comprise