12 THE FISCAL PROBLEM IN MISSOURI 
since the combined data have been considered previously. 
It should be pointed out, however, that the expenditures of 
St. Louis City amount to more than one third of the esti- 
mated expenditures of all local governments in the state, 
and that the combined expenditures of St. Louis and Kansas 
City exceed one half of the total. 
ComBINED STATE AND Local EXPENDITURES 
The gross expenditures of the Missouri state government, 
as previously stated, amounted to $44.5 million in 1928, and 
the gross expenditures of all local governments to approxi- 
mately $163.6 million. These figures indicate a gross total 
of $208.1 million for the state and local governments. This 
total, however, involves a duplication of certain state aid 
funds, which are treated as state expenditures. Subse- 
quently these funds are expended by the local governments 
and are classified under the functions for which they were 
allotted by the state. State funds are allotted primarily for 
educational purposes, and the total for 1928 was $6.4 mil- 
lion.! Allowing for the duplication occasioned by state aid 
payments to local governments, it follows that the gross 
total expenditures of the state and local governments in 
Missouri amounted to $201.7 million for 1928. 
Includes $109,452 private car tax receipts, which were apportioned in 1928,