CHAPTER III 
THE MISSOURI TAX SYSTEM 
* HE term “tax system” is a misnomer when applied to 
1 the aggregate of sources from which the tax revenues of 
a state such as Missouri are derived. The word sys- 
tem implies that the total taxes collected are obtained from 
such sources and in such a manner that approximate equality 
of burden is maintained, and also that there is a definite co- 
ordination of the various sources of tax revenues, with the 
net result that no particular group of taxpayers can have 
occasion to complain because of any unreasonable discrimi- 
nation. If such a result could be achieved at any given time, 
it is doubtful that it could long be maintained, for, with the 
constantly changing economic conditions of the different 
groups of taxpayers, the maintenance of even approximate 
equality represents a most difficult task. 
While it might be desirable to restrict the use of tax 
system to those cases in which the highest possible degree of 
equity had been attained through proper co-ordination of 
the several tax sources, such restriction would deprive us 
of a convenient collective term. For this reason tax system 
is used in this study to designate briefly the aggregate of the 
several taxes used by a governmental unit. 
Before considering the several taxes that comprise the 
Missouri tax system it is important to examine the con- 
stitutional provisions concerning taxation. A proper under- 
standing of the tax system in its present form is not possible 
without appreciation of the fact that there are certain pro- 
visions in the fundamental law which impose conditions that 
must be observed in formulating changes in the revenue 
system of the state. While it is possible to amend the con- 
stitutional provisions, it is nevertheless true that these re- 
strictions influence fundamentally the trend of develop- 
ment of the tax system.