126 THE FISCAL PROBLEM IN MISSOURI

valuations.! In no instance, however, may it reduce the
valuation of the real and personal property of the county
below the value as fixed by the State Board of Equalization.
Cities of the first class have their own boards of appeal.
The State Tax Commission consists of three members,
appointed by the Governor for a term of six years. The
Commission has been in existence since 1917. Although
the Commission has numerous other duties, only those incidental
 to the administration of the general property tax
will be considered here. The Commission adjusts and
equalizes the value of real and personal property among the
several counties of the state. It does not, however, have
final authority in the equalization process. After examining
the county valuation data, which are reported to it, the
Commission may make such changes as it believes to be
desirable, but before its recommendations become effective
they must be approved by the State Board of Equalization.
So far as the equalization for the general property tax is
concerned, the Commission is, therefore, without definite
authority except to make recommendations to the State
Board of Equalization.
The State Tax Commission is empowered to order reassessments
 of individual properties and assessment of omitted
property. It has no power to order reassessment of all the
property in a county. If it had been given such authority
at the time the State Tax Commission Act was passed,
doubtless much could have been done to remedy certain
inequalities. However, any changes that might have been
recommended by the Commission would have required
approval of the State Board of Equalization.
The State Tax Commission has the power to assess railroads,
 railroad cars, rolling stock, street railways, electric light
and transmission companies, bridge companies, pipe lines,
telephone and telegraph companies, and other similar public
utilities. Strictly local property of railroads and other
utilities is assessed by the local assessors. The valuations of
properties as made by the State Tax Commission are sub-In

 counties having the township form of organization, the county board also
equalizes valuations among the townships.