STATE AND LOCAL TAX REVENUES 121 
state governments, and in a number of cases the local gov- 
ernments receive a portion of the collections from the gasoline 
tax on a basis other than state aid. In states in which a part 
of the tax automatically reverts to the local governments or 
the receipts are distributed to the local governments on a 
basis that does not constitute state aid, the total receipts 
from the gasoline tax may be much larger than in Missouri, 
although the receipts of the state government are not.! 
In 1928 Indiana obtained more than 339, of total state 
taxes from the gasoline tax, a larger proportion than that 
of any other state in the group. The small proportion for 
Illinois is accounted for by the fact that the tax was not in 
effect during the entire year. Of the other states, Minnesota, 
Iowa, and Wisconsin obtained from this source a smaller 
proportion of total state tax revenues than Missouri. 
Per capita gasoline tax receipts in Missouri amounted to 
$1.85 in 1928, a smaller amount than in any other state in 
which the tax was in effect during the entire year. In the 
preceding year Iowa and Ohio showed smaller per capita 
collections than Missouri. In both cases a change in the rate 
of tax accounted for the considerable difference between 1927 
and 1928. 
Motor Vehicle Licenses 
The receipts of Missouri and other states from motor 
vehicle licenses are shown in Table 40. This table shows that 
in 1928 Missouri ranked fifth in amount of receipts’ from 
motor vehicle licenses and third in the proportion of total 
state tax revenue obtained from this source. Only Iowa 
and Wisconsin obtained in that year a larger proportion of 
total state revenue from this source than Missouri. Iowa 
ranked first in the proportion of total revenue obtained from 
motor vehicle licenses in all of the years for which data are 
presented. In two years, 1925 and 1926, Missouri ranked 
second to that state, while in 1923, 1924, and 1927 the rank 
of Missouri was third, as in 1928. 
Per capita receipts in Missouri from this source amounted 
LA table showing the allocation of the receipts from gasoline taxes in all of the 
states in the United States is presented in Appendix A, p. 346. 
2 It is, of course, understood that the analysis in this section is based upon state 
receipts only.