324 THE FISCAL PROBLEM IN MISSOURI
The same principle is applicable to the numerous state
boards, commissions, and bureaus commonly found. Cen-
tralization in the administration of state affairs is unques-
tionably more efficient and more economical than a highly
decentralized system that provides for a new board or com-
mission whenever a new function is added, regardless of its
importance. Excessive decentralization results in adminis-
trative costs that are out of proportion to the work involved.
Overlapping jurisdictions are another cause of high ad-
ministrative costs. For a number of years the State Tax
Commission in Missouri has been equalizing property valua-
tions, but ‘this is also the function of the State Board of
Equalization, which equalizes that which has already been
equalized. It is true that the proper central administration
of a tax system is expensive, but the example cited raises
the question whether Missouri might not have made more
efficient use of the funds expended, if the overlapping juris-
dictions had never been permitted to exist.
CenTtraL ConTROL OF Local EXPENDITURES
Although limitations of local indebtedness and tax rates
have long been assumed to be the prerogative of states, the
central control of local expenditures is a comparatively recent
development. It is recognized that any form of control, to
be effective, must include expenditures, and various states
have enacted laws designed to subject local expenditures to a
degree of control by the State Tax Commission or some other
central agency.
Indiana has developed a system of control that provides
for local publicity of assessed valuations, proposed expendi-
tures, and tax rates and for appeals to the State Board of Tax
Commissioners. The law provides that, after formulation
and publication of a budget on forms prescribed by the State
Board of Accounts, showing in detail the money proposed
to be expended during the succeeding year, the valuation of
all taxable property within the jurisdiction, and the pro-
posed rate of taxation, the proper officers of the municipal
corporation’ shall establish the several tax levies and rates.
; i County, township, city, incorporated town, school corporation, or other taxing
0aY.
