50 THE FISCAL PROBLEM IN MISSOURI

Aside from differences in urban and rural rates, the most
important factor causing differences in total local rates is
unquestionably the variation in the ratio of assessed valuation
 to true value. Another important factor is the extent
to which certain species of taxable property escape taxation
entirely. If in the case of two local governmental units
having approximately the same taxable wealth and maintaining
 the same governmental agencies the assessment ratio
is much lower in the one than in the other, and if the amount
of property escaping taxation is relatively much larger in the
one than in the other, there can be no result other than a
difference in tax rates. In cases such as this, complaints
are frequently made by the governmental unit with the
higher rate, without considering the underlying factors that
cause. the differences.
While a complete statistical analysis of local tax rates
might be desirable, little if anything could be demonstrated
without giving careful consideration in each case to factors
such as those just mentioned. The differences in themselves
may mean much or little. In the case of the general property
 tax in Missouri, it may be concluded that differences in
rates do not necessarily mean differences in burdens, even
though sections roughly comparable as to wealth are considered.

The private car tax is a special form of property tax administered
 by the state. The value of tank, refrigerator, and
other types of cars owned by car companies and individuals
is fixed by the State Tax Commission? In determining the
valuation for a given company or individual the average
mileage traveled in the state in relation to total mileage is
considered. The rate of taxation is also determined by the
Commission. All the work of the State Tax Commission
incident to the assessment and levying of the private car tax
is subject to the ratification of the State Board of Equalization.
 In recent years the rate of taxation has been $1.50
per $100 of valuation.®? The rate of taxation, according to

4 Several interesting tables on local rates are to be found in The Taxation Sys.
rem of Missouri, a report of the State Survey Commission, 1929,
2 Session Laws, 1927, p. 484.
} Journals of the State Board of Equalization.