158 THE FISCAL PROBLEM IN MISSOURI 
considerable importance influence the ratios for the other 
forms of livestock. It is doubtful, however, if any factors 
that are normally operative account for the comparatively 
small ratios for swine. 
TasLe 47: Numer oF Princirar Kinps oF Livestock 
AssesseDp FOR Taxation CoMPARED WITH NUMBER 
REeporTED IN U. S. CENSUS oF AGRICULTURE, 1925 
Source: Biennial Report of the State Tax Commission, 1925-1926, and U. S, Census 
of Agriculture, 1925 
Assessed for 
Taxation as of 
June 1, 1925 
Reported in 
Census of 
Agriculture as of 
Tan. 1. 1925 
Ratio of 
Number Assessed 
to Number 
Reported 
Per Cent 
All Counties 
clorses. . . v5 
Mules. . . Shr we 
SE. syns ren canna aE wo 
Sheep. . . 
Swine. 
505,” 
ane 
1.7 
. 
2 
¢ 3 
75.6 
71.0 
kiXel 
All Counties, Exclusive of St. Louis, Jackson, Buchanan, and Greene, and St. Louis 
City 
Horse 
Mules. . .. i errereenen 
Cattle. ......... .......... 
Sheep. ..... - 
Swine 
4) Ar 
293,574 
1,709,298 
518,804 
302.867 
477 To 
asg- 
2,267 - 
ocgr 
Os 
Ngo. 
~ 
1 
Motor vehicles frequently escape taxation under the 
general property tax in Missouri, and the proportion of the 
total that is assessed varies greatly from county to county. 
Of all the property that escapes taxation, there is probably 
the least excuse to be offered in this case. As an approach 
to the problem of ascertaining the extent to which motor 
vehicles escape assessment, the state registrations in 19271 
for each county were compared with the number of motor 
vehicles assessed? as of June 1, 1927. Table 48 shows the 
data used in making this comparison and the resulting ratios 
of the number assessed to the number registered from each 
county. Worth County showed a higher ratio than any other 
1The state registration year begins February 1 and ends January 31 of the 
following calendar year. 
2 The number assessed in each county was computed from the total valuation and 
average value data contained in the Biennial Report of the State Tax Commission.