290 THE FISCAL PROBLEM IN MISSOURI 
For the eleven southern counties as a group, the personal 
income taxes levied amounted to only $3,207, and the cor- 
poration levies were only $1,999. On a per capita basis, the 
personal income taxes levied were $0.02, and the total income 
taxes levied amounted to only $0.04. The southeastern 
counties as a group ranked next to last in per capita personal 
and total levies, the respective amounts being $0.07 and 
$0.11. Similar comparisons for other sections of the state 
might be made, but they would add little to the value of the 
interpretation. The analysis of the data presented indicates 
the following conclusions: (1) that the per capita income 
taxes levied are larger in those counties in which there is a 
considerable urban population; (2) that the poorer counties 
of the state contribute almost negligible amounts to the 
total receipts from the tax; (3) that the total corporation 
income taxes are paid very largely by the comparatively few 
counties of the state in which the larger cities of the state 
are located; and (4) that, considering all counties in the 
state, the Missouri income tax is very largely an urban tax. 
TrE Tax BurDEN oN CORPORATIONS 
Various studies have been published from time to time in 
which attempts have been made to compare the taxes paid 
by corporations in a number of states or to analyze the taxes 
paid by corporations engaged in different lines of enterprise 
in a single state. The data most frequently used are the 
total federal, state, and local taxes paid, taxes paid other 
than the federal income’ tax, and the net income before 
payment of taxes other than the federal income tax, as well 
as the net income after payment of all taxes. The data used 
are obtained from the federal income tax returns. In a 
recent study, for example, it was pointed out that on the 
basis of these data the federal, state, and local tax burden 
on Missouri corporations for the year 1926 was equivalent 
to 38% of the net profits remaining after the payment of 
taxes, and that of a group of eight comparable states only 
two. Kansas and Illinois. showed a smaller ratio than Mis- 
! Foreign corporations are assessed in the assessing jurisdiction in which their 
principal place of business or agency within the state is located.