THE FARM TAX PROBLEM IN MISSOURI 227 
TasLe 74: Ratios oF ASSESSED VALUATION TO SALES 
VaLue, Farms in Boone County, Missourt, CLassI- 
F1ED BY Townsuiprs, 1923-1928 
Source; McLean, E. E. The Ratio of Assessed Value to Sale Value of Real 
Property in Boone County, 1910-1914 and 1923-1928 
Township | 
{ 
L 
Number of 
Transactions 
71 
££ 
¢ 
i 
- 
- 
Number of 
Acres 
ty 101 
3,991 
$520 
79 
gg 
Sales Value 
,101,100 
20.380 
oan 
ws 
1 
137 67h 
Assessed 
Valuation 
04,004 
140,190 
182,874 
288,132 
198,936 
207,762 
177.270 
Ratio of Assessed 
Valuation to 
Sales Value 
Per Cent 
i 
7 
TaBLE 75: RaTios OF ASSESSED VALUATION TO SALES 
VaLue, Farms 1n Boone County, Missouri, Farms 
CrassIFIED ACCORDING TO Size, 1923-1928 
Source: McLean, E. E. The Ratio of Assessed Value to Sale Value of Real 
Property in Boone County, 1910-1914 and 1923-1928 
Acres 
Number of 
Transactions 
5t0 
21 to 60 208 
61 to 100 122 
101 to 140 47 
141 to 180 30 
181 to 220 1R 
221 to 260 
61 and over! 
Number of 
Acres 
1,058 
8,649 
10.034 
5,630 
4237 
<4 
7a 
Sales Value 
$80,630 
130,475 
492,275 
257.400 
239,965 
186,875 
39,800 
122.350 
Assessed 
Valuation 
H45,012 
270,156 
323,886 
167,838 
182,880 
133,104 
38,460 
08.028 
«atio of Assess- 
ed Valuation 
to Sales Value 
Per Cent 
YS) 
16s 
75 
1350. 
conclusion may be reached that in this county large farm 
properties were relatively overassessed as compared with the 
smaller. An analysis of the 1922 and 1929 data used in 
preparing Tables 49 and 51 showed the same tendency. The 
results of the analysis of these data, however, were not so 
satisfactory as those obtained in the study of farm transfers 
in Boone County, in that each group did not show a higher 
ratio than the preceding group when the farms were classified 
according to size. Because of the relatively small sample for 
certain counties, the results of the analysis of the 1922 and 
1929 data are not presented in statistical form in this study. 
The best results could be obtained only if the data were