THE FARM TAX PROBLEM IN MISSOURI 205

proportion of the cash rent, while in the later years the proportion
 increased, the highest percentage being for 1922. In
that year general property taxes on 206 farms were equivalent
to 17.19, of the cash rents.

TaBLE 59: GENERAL PropeErTY Tax anp Ner RENT PER
Acre oN SeLEcTED Farms inv Missouri, 1919-1923
Source: University of Missouri, Agricultural Experiment Station, Research
Bulletin No. 93

ounty

Audrain and Boone...

Gentry... -

New Madrid. .

Summary! of four
counties. ..

(ear

Number
of
Farms

1919
1920
1921
1922
1923

6
17
31
76

1. Year Average

1919 61
1920 63
1921 67
1922 2
1923 33

5-Year Average

1919
1920
1921
1922
1923

12
13
iy
9
107

5.Year Average

1919
1920
1921
1922
1923

73
&2
In

Number
of
Acres

Net Rent
per Acre
before
Taxes

1,269 | $3.85
2772 | 3.03
5578 | 4.36
14.993 3.61

371

1,213
1,442
2,082
3,166
31242

4.19
1.04
3.26
1.14
3.03

3573

2,427
2,627
3.842
“15
31.030

5.23
06
77
407
4.53

4.83

13,640
'5,218

4.71
4.32
3.49
hi 1

2

Tax per
Acre

$0.35
0.60
0.60
0.53

0 52

0.53
J.59
0.81
CR
0.72

0.62

0.56
0.71
1.02
0.97
1.01

0.85

0.47
0.55
nel

cer Cent
of Net
Rent be-“ore
 Taxes
Paid in
Taxes

9.1
19.8
13.8
14.7

14.0

9.1
14.6
24.8
19.7
23.8

17.6

10.7
14.0
21.4
21.2
22.3

17.6

10.0
12.7
22.0
“R.2
20.1

5-Year Average | 4.09 0.66 , 16.1
1 The net rent and tax per acre figures given in the summary in each case represent
 an average of averages shown in the three groups of counties.

Another study made in Missouri involved a comparison of
taxes and net rents in Audrain, Boone, Gentry, and New
Madrid Counties for the years 1919 through 1923. The
results of this investigation are shown in Table 59. The data
in this table show variations between counties. For example,