THE MISSOURI TAX SYSTEM 91
the statutes, shall be the average rate of the entire state for
state, county, municipal, and other local purposes. In the
nature of the case the rate as fixed can be only an approximation
of the statutory requirement. The receipts from the
private car tax are appropriated to the counties on the basis
of school enumeration? and are to be used for specified road
purposes.
The Poll Tax
No state poll tax is levied in Missouri. Certain local
governments, however, obtain a comparatively small amount
of revenue from this source. Counties® not under township
organization and townships* in counties under the township
form of organization are authorized to levy a poll tax not to
axceed $4.00 on every able-bodied male inhabitant over 21
and under 60 years of age, for road purposes, but such
taxes cannot be levied by counties or townships on residents
of incorporated cities. Special road districts’ in counties of
both classes are given similar authority. Third-class cities
may levy a poll tax not to exceed $2.00% those of the fourth
class, not more than $4.007; and towns and villages, not
more than $3.00.8 The age limits for poll taxes levied by
cities, towns, and villages are 21 to 50 years, and the tax is
applicable only to able-bodied males. Suffrage is not a
prerequisite for any poll tax which may be levied.
The Inheritance Tax
Missouri has taxed collateral inheritances since 1899.
Since 1917 all transfers at death have been taxed, subject of
course to certain exemptions. The inheritance tax is unique
among the several sources of tax revenue used by Missouri,
in that the receipts cannot be predicted with any degree of
accuracy, even though the tax has been in effect for many
gears. The reasons are almost self-evident. The levying of
the tax depends on an event not predictable as to time, and
the volume of receipts in a given period of time is largely
5 R. S. 1919, Sections 10942 and 10819.
sR. S. 1919, Section 8274.
7R. S. 1919, Section 8465.
sR. S. 1919, Section 8559.
| Session Laws, 1927, p. 434,
:R, 8. 1919, Section 13017.
IR. S. 1919, Section 10672.
tR. S. 1919, Section 10918.
