THE MISSOURI TAX SYSTEM 83
cording to their value. While on the surface this may
appear to be a comparatively easy matter, in practice it
is most difficult to achieve.
On November 7, 1922, the electorate approved an amendment
 to Section 4, which provides that all motor vehicles
subject to taxation in the state shall be subject also to license
taxes. This amendment was necessitated by the fact that
value is not the basis used in determining the amount of
license tax payable by the owner of a motor vehicle. The
license tax is not in lieu of property taxes; motor vehicles in
Missouri are subject to both license taxes and property
taxes.
It is specifically provided in the constitution! that the
local governments, the property therein, and the inhabitants
thereof shall not be released or discharged from their proportionate
 share of taxes to be levied for state purposes,
and commutation of such taxes in any form is prohibited.
The general assembly is denied the right to tax for municipal
purposes, but may by general laws vest in the corporate
authorities the power to assess and collect taxes for such
purposes.
The State Board of Equalization is an administrative
body, which is provided for in Section 18. This section
states that it shall consist of “the Governor, State Auditor,
State Treasurer, Secretary of State and Attorney-General,”
and that its duty “shall be to adjust and equalize the valuation
 of real and personal property among the several coun-‘les
 in the State.”
Section 5 provides that all railroad corporations in the
state or doing business therein shall be subject to state and
local taxation on the real and personal property owned or
used. Such corporations may also be taxed on their gross
sarnings, their net earnings, their franchises, and their capital
stock, according to the provisions of this section.
Section 21 provides for the payment of incorporation or
organization taxes by all corporations, companies, or associations®
 organized under the laws of the state. The tax
must be paid at the time of or before the filing of the articles
t Section 9. 2 Section 10.
' Except those formed for benevolent, religious, scientific, or educational purposes.