208 THE FISCAL PROBLEM IN MISSOURI
cash rent than in Missouri. The comparison also shows
conclusively that the difference is not attributable to a
difference in rents, but to a considerable difference in taxes
per acre, which is a significant factor in itself. For the period
as a whole the rent data for the two states are similar, but
taxes per acre were more than twice as large for Ohio as for
Missouri.
TasLe 62: GENERAL ProperTy Tax anp NET RENT PER
Acre oN SELECTED Farms! iN INDIANA, 1919-1923
Source: United States Department of Agriculture, Taxation of Farm Real Estate
in Indiana
Year
Number of
Farms
Number of
Acres
Net Rent?
per Acre
before Taxes
Tax ? per Acre
Per Cent of Net
Rent before
Taxes Paid in
Tava
1919 2 10.508 J
1920 79 12,863 5.11
1921 90 1 14,970 | 3.98 }
1922 | 100 16,680 3.7
1023 105 17.120 4.28
7)
tal
1.54
160
C1
12.0
21.7
38.7
43.1
33.2
Average! | . 122
1 Tipton, Miami, and Monroe Counties.
2 Arithmetic averages of county data.
¢ Computed from two preceding columns.
' Computed from data in this table. The figures are not averages of individual
-ounty averages for the period.
5 Computed from two preceding columns.
26.75
Table 62 shows the results of a study of farm taxes in
Indiana made by the United States Department of Agriculture.
Farms were selected in three counties, and data were
compiled for the years 1919 through 1923. This period
corresponds with the years for which Missouri data are
presented in Table 59. While taxes per acre in the Indiana
counties for 1923 amounted to $1.41, the average of Missouri
data as given in Table 59 indicates a tax of approximately
$0.75 per acre. For the period as a whole, the taxes per acre
were $1.31 for Indiana and $0.66 for Missouri. The latter
figures are not strictly comparable, however, since the summary
data were compiled in a slightly different manner for
the two states, but this factor would account for only a small
part of the difference in the figures. In Indiana 105 farms
showed a ratio of taxes to net rent of 33.29}, for 1923, while in
