THE FARM TAX PROBLEM IN MISSOURI 203

out in a previous chapter that the average tax rate on property
 in the state is approximately $2.00 per $100 of valuation.
On the other hand, the available data indicate an average
rate of between $1.30 and $1.40 per $100 in the rural sections.
Comparison between general property taxes on farm property
and urban property cannot be based on proportions of the
tax base, because urban rates are, on the whole, much higher
than rural rates.
The farmer in Missouri pays other taxes in addition to the
general property tax. Certain farmers, although in the
minority, pay an income tax. In the assessments for this
cax, the farmers have an advantage. If a married man with
no other dependents lives in an urban community and receives
 a salary of $2,500, he is required to pay an income tax
of $5.00. If he pays $600 for rent and $600 for food, his
income, after paying for housing and food, would be only
$1,300. On the other hand, a married farmer with no other
dependents who has a net income of $1,500 pays no income
tax, although that amount of income may be roughly
equivalent to a $2,500 urban income, because ordinarily a
large part of the food used by a farmer is raised on the farm
and, in addition, the farm represents a home. This difference
is significant, particularly when the burden of taxes as a
whole 1s considered.
Farmers also pay considerable amounts on account of
motor vehicle licenses and the gasoline tax. The total paid
by farmers in Missouri on account of these two taxes was
sstimated as $3,880,000 for 1927} Also, a portion of the
annual receipts on account of the state inheritance tax represents
 the transfer of farm properties and property owned by
farmers.

Ner Rent Stupies in Missouri AND OTHER STATES
From time to time several of the agricultural colleges in
the United States and the United States Department of
Agriculture have made intensive studies of the relationship
between net rent from farm operation and farm taxes. The
studies do not cover the same period in each case, but this
1 United States Department of Agriculture, Technical Bulletin, No. 172.