PROBLEMS OF TAX BURDEN 283

although they represented only 45.3%, of the population of
the state. The per capita levy was $1.34, an amount exactly
twice as large as the per capita levy for the state. One out
of every thirteen to fourteen persons was assessed for the
personal income tax in the group I counties.
Group II comprises eight counties in which cities of
moderate size are located. The counties in this group accounted
 for 4.3%, of the total personal income taxes levied
and 5.79% of the incomes assessed in the state, and the average
 levy was $13.40. However, group II accounted for 8%
of the population of the state, and only one out of every
thirty-six to thirty-seven of the population of these counties
was assessed for the tax. The per capita levy for group II
was $0.36.
Group III, or all other counties, accounted for 46.7%, of
the population, 5.8% of the personal income taxes levied, and
8.49, of the total number of incomes assessed in the state.
Only 11,440 personal incomes were assessed in this group.
For the state as a whole, personal income taxes were levied
on 135,577 incomes. The average tax levied was $17.75,
and the per capita levy was $0.67. Dividing the estimated
population of the state by the number of incomes assessed,
it is found that one out of every twenty-six to twenty-seven’
persons was assessed for the income tax.
Table 87 shows both the personal and corporation income
tax data by counties and sections of the state for 1928. The
per capita corporation levies are not shown separately, but
they can be obtained with a considerable degree of accuracy
by deducting the per capita personal levies from the per
capita total levies. This table indicates extreme variations
in personal, corporation, and total income tax levies. For
example, in Dallas County there were no income tax levies
of any kind, and in Hickory County the total income tax
levies amounted to $30.09, a negligible amount whether
considered absolutely or on a per capita basis. In four counties,
 Carter, Ozark, Taney, and Camden, the per capita
levy was only $0.01.

i In calculations of this kind, it is not possible to eliminate the incomes of de--eased
 persons and incomes from trusts that are assessed for the personal income
ray