STATE AND LOCAL TAX REVENUES 119 
state is one of comparatively few states levying income taxes 
in which a smaller proportion of total state taxes is derived 
from the income tax than in Missouri. In 1928, 4.99, of the 
state tax revenues of Oklahoma were obtained from this 
source, as compared with 10.89, in Missouri. Although only 
3.89, of the total state taxes of Wisconsin for 1928 were ob- 
tained from the income tax, the yield in that year was not 
typical, for the reason mentioned above. For the previous 
year 23.99, of state taxes was obtained from this source. In 
the earlier years of the period for which data are included in 
Table 38, Missouri obtained a larger proportion of total state 
taxes from this source than did Wisconsin, but in 1926 and 
later years the opposite was true. 
The comparison between Missouri and Wisconsin would 
not be complete without considering the large amount of 
receipts from the income tax in the latter state that reverts 
to the localities. For example, in 1927 total income tax 
collections in Wisconsin amounted to almost $18.8 million, 
and in all other years the total receipts from this source were 
much larger than in Missouri. The fact that a large part 
of the receipts from the income tax in Wisconsin revert to 
the local governments must be kept in mind in making any 
comparisons between the two states. 
Per capita income tax receipts in Missouri reached a peak 
of $1.22 in 1926 and declined to $1.03 in 1928. In Oklahoma 
per capita receipts from this source up to and including 1927 
did not amount to as much as $0.20 in any year, and in 1928 
the per capita amount for this state was only $0.47. The 
state’s share of the income tax receipts in Wisconsin was 
equivalent to $3.07 in 1927, as contrasted with $0.77 for 
1923. It is clear from the data in Table 38 that there has 
not been a decline in per capita income tax receipts in the 
other two ‘states comparable with the decline in Missouri 
since 1926. 
The Gasoline Tax 
The receipts from gasoline taxes in the several states for 
the period 1925 to 1928, inclusive, are shown in Table 39. 
As the Missouri gasoline tax did not go into effect until 
January 1, 1925, data are not included for 1923 and 1924.