CHAPTER V 
TAX ADMINISTRATION 
7 Uy \HE most important feature of any tax system is the 
1 administration. A particular tax system may be 
regarded as archaic by students of taxation, but, if the 
administrative machinery is efficient and if a tradition of effec- 
tiveness in administration has been established, the system 
may yield generally favorable results. On the other hand, 
regardless of the merits that a system of taxation may 
possess, if there are no adequate administrative provisions or 
if a tradition of laxity in administration has grown up, the 
results cannot be satisfactory. 
In the case of Missouri, it seems to be generally recognized 
that the administrative system 1s not satisfactory. The 
resident of Missouri who has any considerable knowledge of 
taxation in his state readily admits that the results obtained 
leave much to be desired. Even administrative officials 
have been known to criticise freely certain aspects of the 
system of administration and the resulting inequalities! 
When those in authority criticise the administrative system 
and taxpayers freely admit that the administrative procedure 
is inefficient, there is no ground-work on which to build a 
sound tradition. That such a tradition has not been estab- 
lished is most unfortunate, and it is important to consider 
the factors that have militated against its establishment. 
It is only by considering these factors that suitable proposals 
for changes can be formulated for the purpose of developing 
an effective system of administration, and it is only through 
such a system that the Missouri tax authorities can hope to 
establish a sound tradition for stimulating effectiveness in 
the tax system as a whole. While the administration of the 
laws in general can be improved greatly, the situation with 
respect to the general property tax is particularly serious. 
Accordingly, this tax will be given first consideration. 
1 See particularly First Biennial Report of the State Tax Commission, 1917-1918. 
193