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 Missouri
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 fortyfourth
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 assessments
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.
