108 THE FISCAL PROBLEM IN MISSOURI
cities, including the school and other special districts in
these cities. The City of St. Louis in1928 accounted for more
than one third of the local taxes collected in the state. While
the general property tax is the most important source of tax
revenue used by the city governments, it does not predomi-
nate to the same extent as it does when all local govern-
mental units are considered. Licenses and permits are a
source of considerable city revenue and reduce the propor-
tion of the total that is accounted for by the general property
tax.
TaBrLE 32: Tax Receipts or Missouri Local GOVERN-
MENTS, 1922, 1926, 1927, axp 1928
Source: United States Bureau of the Census, Taxes Collected, 1922, and National
Industrial Conference Board, Cost of Government in the United States,
1927-1928
Computed by National Industrial Conference Board
Amounts in Thousands
J952 1926 1927
Source of Revenue
General property. ..............
Special property................
Pll, vise ww grins «pr + x pinimorincn + naa
Licenses and permits. ........
$74,106
‘3
2:9
4.152
0,155 | $96,535
264 264 265
5,270 5,471 7,151
78,565 © 96,597 | 100,890 ' 103,951
Total taxes. .....
General property... ...
Special property... ..........
Poll. ooseuniesssmamnsrnsssvue
Licenses and permits. . . ........
Percentage Distribution
Gy $43 |, 943 92.9
G1 .. is i.
0.3 | 0.3 0.3 0.2
5.3 5.4 5.4 6.9
1000 | 1000 | 1000 | 1000
Per Capita
General property. . 21 . 325.71 | $26.71 ‘
Special property..... ..... .. ro a es ..
2 UY (Tc J NN (X: 7 | 0.07 0.07
Licenses and permits. .......... 1) 1.49 1.54 1.99
_ Total taxes. .......... .. $27.07 | 2833 | $29.00
1 Figures for licenses and permits and total taxes are revised figures which will
be published in “Cost of Government in the United States, 1929-1930."
The total tax receipts of St. Louis, Kansas City, St.
Joseph, and Springfield, including their school and other
special districts, for a period of years are shown in Table
33. A percentage distribution of the combined data for the
