THE MISSOURI TAX SYSTEM 85

example, the sections that authorize the incurring of state
indebtedness usually contain provisions concerning the
levying and collecting of taxes for the purpose of meeting
interest and redemption payments. There are other sections,!
 some of which have no application at the present
time, that either make specific reference to taxation or mention
 it incidentally. These sections are relatively unimportant
 for the purpose of this study and may be dismissed
without further comment.

Provisions Concerning Local Taxation
The general provisions concerning taxes on property
levied by local governments are set forth in Section 11. This
section provides that taxes for county, city, town, and school
purposes may be levied on all subjects and objects of taxation.
 The valuation of property for such taxes, however,
must not exceed the valuation of the same property for state
and county purposes. Rates for county purposes are limited
as follows: in counties that have a valuation of $6 million
or less or between $10 million and $30 million the maximum
rate may not exceed $0.50 per $100; counties that have a
valuation between $6 million and $10 million may levy not
more than $0.40 per $100 of valuation; and those having
a valuation in excess of $30 million are limited to a maximum
rate of $0.35. These limitations may be exceeded for the
purpose of erecting public buildings, but before the maximum
rates may be exceeded the additional levy and the purpose
must have been approved bya two thirds vote. In determining
 the classification of a given county, the last assessment
for state and county purposes must be used.
Tax rates for city and town purposes are also limited by
Section 11. The limitations are on the basis of population.
Cities having a population of 30,000 or more may levy. not
more than $1.00 per $100 of valuation; those having a population
 between 10,000 and 30,000 may levy a maximum of
30.60 per $100; those having a population between 1,000 and
10,000 are limited to a maximum of $0.50 per $100; and
towns with a population of 1,000 or less may levy not more
1 See, for example, Article I, Section 1; Article XIV, Section 1; and schedule,
Section 8.