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 estimated
 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 approximately
 $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. Subsequently
 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 million.!
 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,