114 THE FISCAL PROBLEM IN MISSOURI

Minnesota, for example, indicate that state tax collections in
that state were smaller in 1925 than in 1924 and in 1928 than
in 1927. The trend in the latter state was definitely upward
throughout the period, but the increase in total collections
was neither gradual nor continuous.
In 1923 per capita state tax collections in Missouri
amounted to $5.10, and in that year only one state in the
group, Minnesota, showed per capita state taxes In excess

Cuart 3: Per Capita Taxes, Missourt AND OTHER
STATES. 1928 ‘

MINNESQTA $17.00
NEBRASKA 12.59
WISCONSIN 12.14
IOWA 12.05
KANSAS 10.66
INDIANA 10.42
KENTUCKY 9.71
ILLINOIS 9.58
OKLAHOMA 9.52
MISSOURI 9.50
OHIO 8.89
ARKANSAS 851

ETE

of $10. Two states, Oklahoma and Arkansas, showed
smaller per capita collections than Missouri. Per capita
state tax collections in Missouri amounted to $9.50 in 1928,
a smaller amount than in any other state of the group except
Arkansas and Ohio. Considering the period as a whole, it
is evident that state taxes in Missouri on a per capita basis
are not particularly high as compared with the other states.
Arkansas, a state with a much smaller per capita wealth,
showed larger per capita state taxes for four of the six