138 THE FISCAL PROBLEM IN MISSOURI
TasiLeE 44: Summary or CuHances Mabe DURING THE
EquavrizatioN Process IN THE VALUATIONS OF REAL
EstaTE AND PERsoNAL ProrerTY, BY CLASSES OF
ProprerTY, TAXES OF 1928
Source: Biennial Report of the State Tax Commission, 1927-1928, and Journal of
State Board of Equalization, 19281

Increase or
Decrease {—)
in Valuations
Per Cent

Valuations as
fixed by Assessors
 as of June,
1927

Valuations
Recommended
by Tax
Commission

Valuations as
Fixed by State
Board of Equal
ization

Tax
Commis-


over
Assessor's


Board
of
Equalization

over
Tax
Come
mission


Counties

Counties in which valuation
was changed........... $494,296,000| $521,465,852| $521,942,084| 5.5 0.1
Counties in which valuation
was not changed. ...... 941,734,691 941,744,691 941,744,691 . ve
All counties. . .... 1436,040,69111.463,210,54311,463,686,775| :.9' (8)

Lands

Counties in which ——
was changed. ..........
Counties in which valuation
was not changed........
All counties. . .

Town Lots
128,569,108] Hos 138,945,839) 931) —1.2
I oo
1.059.659.377|2,071,624.98212,069,936,108] 0.6 | —0.1

Horses?
AY couniles: .. 12930246) 12,930246] 12,930,246] .. | ..
Mules
1.353.515] 1,353,515) 10.9
10,817,130 10,817,130
171706450 12170,645

Asses and jennets?
All counties. .... 2 65,524! 65,524] 65524] .. | ..

Counties in which valuation
was changed. ..........
Counties in which valuation
was not changed........
All counties. - ;

550,882] 550,882) 23.9 | i
42,576,59| 42,576.59 .. | ..
43127479" 431274781 0.2] ..
1 Minor changes in data were made as a result of correspondence with the Secretary
 of the State Tax Commission and the State Board of Equalization.
2 The valuation of this item as determined by the assessors was accepted without
change by the Tax Commission and the Board of Equalization.
8 Less than one tenth of one per cent.

Cattle
444.780
42,576,596
A 3.01.37