THE FARM TAX PROBLEM IN MISSOURI 225
ing that valuations represent the same percentage of true
value as found in the better agricultural counties, the result
must be a higher tax rate, provided local governmental
services of equal quality are desired. Any proposal to shift a
part of the present tax burden of the farmers to some other
group would have to take account of the difference in
agricultural conditions in the several sections of the state. A
transfer of burdens from one group to another should not be
based upon the assumption that all farms in the state are
overtaxed, for very little evidence could be presented in
support of such a contention,
Variations in Assessments
Probably the most important phase of the farm tax
problem is the variation in assessments among the several
counties of the state, as well as within the same county or
school or other special district. Data indicating wide vari-
ations among the counties, as shown by ratios of assessed
valuation to sales value, were presented in a previous
chapter. The particular significance of the, intercounty
variations lies in the fact that the state levies a general
property tax. While the state rate on property is not high,
to the extent that there is a lack of uniform assessment
standards throughout the state, farms in one section may
contribute more than their share to the cost of state govern-
ment, and farms in other sections, less than their just share.
Changes in administration, which were discussed in Chapter
VI, should tend to eliminate the intercounty variations. Un-
questionably a uniform standard of valuation is desirable
throughout the entire state, regardless of whether or not the
state continues to levy a general property tax.
As previously stated, assessors do not always adjust the
valuation of farms in the proportion that their real values
increase or decrease. Data compiled for Boone County and
shown in Table 73 indicate that there were considerable
variations from year to year in the ratios of assessed valua-
tion to sales value in that county for the period 1923 through
1928. On the other hand, the transfers of farm property in
that county for the years 1910 through 1914 showed an
almost uniform ratio from year to year. The decline in the
