192 THE FISCAL PROBLEM IN MISSOURI

true that in 1875 a system that granted final authority to
an ex-officio board of elected state officials was justified, the
time has long since passed when such a system could be
regarded as satisfactory. No expert in taxation worthy of
the name would care to defend the continuance of such a
board, and this is particularly true when, as in Missouri,
there is a Tax Commission subordinate in many respects to a
State Board of Equalization. It is only by accident that
such aBoard can attain the high degree of efficiency required
in administering its duties.
Those who look for improvement in the state finances
believe generally that the first step to be taken is for Missouri
 to abolish the constitutionally established State Board
of Equalization. A movement to accomplish this may encounter
 some resistance, since the average voter is not fully
cognizant of the problem that is involved. In 1924, as has
been stated previously, the Missouri electorate voted on an
amendment that would have abolished the State Board of
Equalization, and the proposal was rejected by approximately
 a two to one vote. This experience shows that it may
not be an easy matter to accomplish the desired object. If,
however, the members of the general assembly are agreed
as to the need of such a change, it should be possible to convince
 the electorate as a whole of the advisability of the
proposal.
Obviously it would be futile to submit a constitutional
amendment abolishing the State Board of Equalization
without providing for a body to take over its functions. It
seems desirable to establish a strong state tax commission
having all the functions of the present Tax Commission and
those of the State Board of Equalization, as well as other
functions. It is generally recognized that states with welladministered
 property taxes are those with strong tax commissions,
 and there is no reason why Missouri cannot obtain
satisfactory results through the establishment of a similar
body. Under the present system, the State Tax Commission
is handicapped by the fact that a higher body has authority
to overrule its recommendations, regardless of their merit.
Notwithstanding its handicaps, the Commission has done
much toward improving conditions. The annual meeting of