viii THE FISCAL PROBLEM IN MISSOURI 
CHAPTER 
III. Tue Missour:t Tax System 
Constitutional Provisions . 
Provisions Concerning State Tax Rates 
Provisions Concerning Local Taxation . 
Taxes Comprising the Missouri Tax System 
General Property Tax 
Poll Taxes . . . 
Inheritance Tax . 
Income Tax. . . . | 
Special Taxes on Business Corporations 
Motor Vehicle Taxation . 
Other Licenses and Permits 
IV. State ann Locar Tax REVENUES 
Sources of State Tax Revenue 
Sources of Local Tax Revenue . . 
State Tax Receipts in Missouri and Other States 
Total Tax Receipts 
General Property Tax 
Inheritance Tax . 
Income Tax . 
Gasoline Tax ; ’ 
Motor Vehicle Licenses 
V. Tax ADMINISTRATION i oh wm ea 
Administration of the General Property Tax 
Administrative Agencies . . . , 
Valuation of Property for Purpose of Taxation 
Valuations for the General Property Tax 
The Equalization Process. . . . 
Criticism of Missouri’s Equalization System 
Property Escaping Assessment . . 
Pace 
81 
82 
84 
85 
86 
~7 
at 
91 
94 
96 
99 
99 
101 
101 
107 
113 
113 
115 
116 
118 
119 
121 
123 
124 
124 
127 
129 
136 
151 
154 
VI. Tax Apministration (Continued) . . . 164 
Inequalities Resulting from Assessment Procedure ~~ 64 
Assessment of Bank Stock i kw. 64 
Assessment of Motor Vehicles . . . +68 
Variations in Real Estate Assessments . 168 
Administration of Income Tax and Other Taxes 182 
Tax Collectors and Tax Delinquency . . . . 186 
Possible Changes in the Administration of the Gen- 
eral Property Tax . . . . . . 191 
Possible Changes in the Administration of the Income 
and Other Taxes 197