206 THE FISCAL PROBLEM IN MISSOURI
TasLe 60: GeNERAL ProPeErTY Tax AND NET RENT PER
Acre oN SELECTED Farms in Iowa, 1913 ano ForLrow-ING
 YEARS
Source: Iowa State College, Extension Bulletin No. 150

‘gar

Number of
Farms

| Number of
Acres

Net Rent
per Acre
before Taxes

Tax per
Acre

Per Cent of
Net Rent
before Taxes
Paid in Taxes!

Cash Rented Farme

1914
1615

Total or average
1918

1921
1922
1923

Total or average

Total or average?

1926
1977

“¢
104

532
85

64

167

603
862
1,465

[RELY
13,07
19.515

Pr.id
4.58
4.37

whi /
0.66
0.70

wr il
14.4
15.9
14.2
085 ' 160

104,464
18.517

426
© 598

14,222
5,496
8.941

21.6
32.9
36.1
28,659 5.84 1.56 26.7
10LI64 | 490 | 136 27.7
166,731 4.54 1.30 28.7
267,80¢ 4.68 , 132 28.3

Share-Rented Farms

197 +
1914
19158

202
;
128

: 7,430
13,186
26.425
97.041
12.537

8.26 |
7.57
6.07

Q56
0.60
0.64

6.6
7.9
10.6
7.7
7.5

Total or average!
1918

467
PT

7.57
9.90

0.58

0.74

26.7
22.6
34.8
1.56 + 23.3
sn 91,905 138 27.0
1 The percentage figures in this column were computed from totals and not from
the derived per acre figures.
2 These averages were computed from the acreage, rent, and tax totals.

Total or average?

in New Madrid County general property taxes in 1923
absorbed 22.3%, of the net rent per acre. In Gentry County
the proportion was 23.8%, while for Audrain and Boone
Counties the proportion was only 14.7%, Considering the
data for Missouri presented in the two tables, it seems safe to
conclude that from 1921 to 1923 the general property tax