ASPECTS OF THE MISSOURI FISCAL PROBLEM 325

It is also provided that, before the levies and rates are
established, there shall be a public hearing on the proposed
budget. Ten days’ notice, to be given by publication of the
budget, levies, and rates and of the time and place of the
public hearing in two papers’ representing the two leading
political parties, and by posting the notice in three public
places in the taxing district, is required. The several tax
rates and levies as established are reported to the county
auditor, who in turn reports them to the State Board of Tax
Commissioners. The tax rates and levies as reported stand
approved as the rates and levies for the succeeding year
unless an appeal is made.
Ten or more taxpayers in any municipal corporation,
other than those who pay a poll tax only, who are affected
by any levy or rate as established and who may feel aggrieved
by any item thereof may file a petition with the auditor of
the county in which the municipal corporation is located,
setting forth their objections on a prescribed form. The
petition and other information are certified by the county
auditor to the State Board of Tax Commissioners, which is
required to fix a date for a hearing on the petition within a
reasonable time. This hearing must be held in the county
in which the municipal corporation is located, and notice
thereof must be given to the executive officer of the taxing
unit and to the first ten tax payers whose names appear on
the petition, at least five days before the hearing. After the
public hearing the State Board of Tax Commissioners has
the power to affirm or decrease the total tax levy or any item
thereof, and, after its action is certified to the county auditor,
the decision of the State Board is final and conclusive. If a
reduction is ordered, the State Board must indicate the item
or items in the budget affected by the reduction. The control
 is, therefore, a joint control of taxes and expenditures.
In the event that it is contemplated to expend more money
than is provided in the published budget or in the budget as
modified because of any casualty, accident, or extraordinary
emergency, the same system of control is applicable. Municipal
 officers are guilty of malfeasance in office, if any
appropriations are made in excess of the amount estimated
1 One suffices if there is only one in the taxing district.