STATE AND LOCAL TAX REVENUES 105 
derived from sources within the state.! The purpose of the 
amendment was to remove discriminations between resident 
and non-resident individuals and between corporations and 
individuals. The result was a narrowing of the tax base. 
The law was again amended in 1929, and again residents 
were taxed on net income whether derived from sources 
within or without the state.? The latter change was necessi- 
tated by the need for additional revenue. Changes in the 
statutes affecting the tax base, variations in the efficiency of 
administration, and the trend in business conditions all have 
their effect on receipts from the general income tax. When 
there are three variables it is difficult to designate any one 
as predominant during a short period. 
The incorporation or organization tax and the private car 
tax? are classified as other special taxes in Table 31. The 
receipts from other special taxes in no year of the period 
amounted to as much as 29, of the tax revenues of the state. 
By far the largest part of the totals given in the table is 
accounted for by the incorporation tax. In 1928 the receipts 
from the incorporation tax amounted to $329,396, and those 
from the private car tax amounted to $69,546. 
Since 1924 the gasoline tax has been an important source 
of state revenue. In the first year in which the gasoline tax 
law was in effect the receipts exceeded $4.1 million and in 
1928 reached $6.6 million. The increase during the four- 
year period amounted to almost 60%. In 1926, 1927, and 
1928 this tax accounted for about 209, of the total tax 
revenues of the state. In 1925, which was the first year in 
which the gasoline tax was levied, it ranked third in the 
amount of state revenue produced, being exceeded only by 
motor vehicle licenses and the general property tax. In the 
later years the gasoline tax ranked second and was exceeded 
only by motor vehicle licenses. 
The revenue from motor vehicle licenses amounted to 
$8.6 million in 1928, a sum approximately 309%, greater than 
1 Session Laws, 1927, p. 476. 2 Session Laws, 1929, pp. 423 f. 
In the preceding chapter this tax was considered in the section on the general 
oroperty tax. The base for the tax is property, and the rate is the approximated 
average general property tax rate throughout the state. However, this tax is 
‘ncluded under “other special taxes” by the United States Bureau of the Census, 
and for the sake of uniformity in later sections no change is desirable.