PROBLEMS OF TAX BURDEN 299 
to $12.81, as compared with a weighted average of $13.18 for 
the United States. Missouri ranked twenty-seventh among 
the states on this basis. The average motor vehicle license 
tax exceeded $20.00 in only three states, New Hampshire, 
Vermont, and Connecticut. 
The average state gasoline tax per motor vehicle in Mis- 
souri amounted to $10.15, as compared with a weighted 
average of $16.69" for the United States. Missouri ranked 
forty-fifth on this basis. Only North Dakota, Wisconsin, and 
Illinois ranked below Missouri. The low ranking for Illinois 
is accounted for by the fact that gasoline tax was in effect in 
that state for only the last four months of the year. Florida 
ranked first on this basis with an average of $35.35. 
When the averages for the license tax and the gasoline 
tax are combined, it is found that Missouri ranked forty- 
fourth for the year 1929, with an average for the two taxes 
of $22.96, as compared with a weighted average of $29.87 for 
the United States. In other words, the average state license 
and gasoline tax for Missouri was only about 77% as great as 
the average for the United States. 
If general property taxes per motor vehicle assessed in 
Missouri could be ascertained, it would doubtless be found 
that the average tax was not so large as in a number of other 
states that assess motor vehicles for the general property tax. 
The average for Missouri would be further reduced, if the 
basis used were total registrations, since a considerable 
number of motor vehicles escape assessment and some are 
registered after the date as of which the assessment is made. 
The principal inequality in Missouri motor vehicle taxation 
results from the failure of many local assessors to reach all of 
the cars in their jurisdictions. Other variables are the city 
Jicense and gasoline taxes and the wide differences in assess- 
ments among counties. These differences are significant in 
the case of privately owned passenger automobiles, since the 
tax cannot be shifted. 
1 The basis for computation includes receipts that revert to the local governments, 
but does not include taxes levied and collected by local governments.