THE FARM TAX PROBLEM IN MISSOURI 221

TasLe 72: Taxes AND VALUE oF OWNER-OPERATED
Farms ror wHICH TAXES WERE REPORTED, BY STATES,
1924 (continued)
Source: United States Department of Agriculture, Technical Bulletin No. 172
Computed by National Industrial Conference Board

Geographical Group
State

South Atlantic. ..... . -....
Delaware. ......vvnn
Maryland. ..........
District of Columbia .
Virginia. .....0000es
West Virginia. ......
North Carolina. .....
South Carolina. .....
Georgia. .......couovns’
Florida. ............
East South Central. .........
Kentucky...........
Tennessee. .........-Alabama............

Mississippi. ........-West
 South Central. .........
Arkansas. ..........
Louisiana. ..........
Oklahoma. .........
Texas. ...c o0vnnvns
Mountain. ........coeeeenans
Montana. ..........
[daho..............
Wyoming. ..........
Colorado. ..........
New Mexico. .......
ArIZONA. cv vev nnn nns
Utah... ..ooant
Nevada... . Cees
Washington. ..... ..
Oregon. ........ ..
California. .

Value of
Lands and
Buildings
in Thousand
Dollars

$2,230,891
27,028
178.803
1.177
587,064
230,452
196,061
179,666
250,882
279,758
227.206
452.570
149,228
168.286
(57,122
667,607
213,348
133,572
289,426
031.261
877,040
149,117
184,093
50,354
225.879
51,071
52,296
125.527
38,703
2,303,108
351,722
207,459
743.927

Laxes Reported
 on
farm Land
and Buildings
 in
Thousand
Dollars

Taxes per
£100 of
Value

$21,811 $0.98
273 1.01
2183| 120
161 1.36
$213, 72 |
782] 11
5635 . 1.14
L767, 98
sooo! 120
L982 71
4863 1.21
1950; 1.09
50331 12
1,749] 04
ni31) 99
7.623: 1.06
2,550] 1.20
2065 1.55
£465 1.54
8,543 .83
11,872 1.35
18820 1.26
26801 1.46
497. 99
3,296. L146
600) 1.17
744 42
1,745 39
48
33363
4
a
R44

if

index
Numbers
United
States =
100

50.0
82.8
98.4
111.5
59.0
99.2
93.4
80.3
98.4
58.2 |
99.2
89.3
91.8
85.2
163.1
86.9
98.4
127.0
126.2
68.0
110.7
103.3
119.7
81.1
119.7
95.9
116.4
113.9
91.0
90.2
1123

Dar

Index
Numbers
Group=100


100.0
103.1
122.4
138.8
73.5
123.5
116.3
100.0
122.4
72.4
100.0
90.1
92.6
86.0
164.5
100.0
113.2
146.2
145.3
78.3
100.0
93.3
108.1
73.3
108.1
86.7
105.2
103.0
82.2
100.0
126.4
112.7
93.6

cluded in the sample for each state. The figure for Missouri
as computed is $0.78 per $100, which is a tax rate on true
value as reported by the farmer to the United States Department
 of Agriculture. That this rate is fairly representative
 of the state as a whole can easily be demonstrated. On
the basis of the assessment ratio of 58% as shown in Table
51, a rate of $0.78 per $100 of true value would be equivalent
1See p. 174.