86 THE FISCAL PROBLEM IN MISSOURI
than $0.25 per $100. The rates for city! purposes may be
exceeded for building purposes, in the same manner as the
rates for county purposes. The population of cities and
towns as of the last official census of the state or of the
United States is to be used in determining the classification
of cities and towns.
The maximum rates for school districts composed of
cities that have 100,000 or more inhabitants is $0.60 per $100,
and in all other districts the maximum is $0.40 per $100.
It is provided, however, that by majority vote the rates may
be increased to $1.00 per $100 in districts formed of cities
and towns, and to $0.65 per $100 in the case of all other
districts: These rates may be exceeded for building purposes,
in the same manner as those for county purposes.
For the purpose of determining the classification of school
districts, the census data provided for the classification of
cities and towns are to be used.
It is specifically provided that St. Louis City may levy
for municipal purposes, in addition to a municipal rate, a
rate not to exceed the rate that would be allowed for county
purposes if the city were part of a county.
In addition to the county taxes that may be levied according
to the provisions of Section 11, special taxes may be
levied for road purposes. Section 22 provides that the
counties not under township organization and the townships
in counties having the township form of organization may
levy a special tax not to exceed $0.25 per $100 of valuation
for road and bridge purposes. When authorized by majority
vote of the qualified voters residing in a road district voting
ata special election, the county court of the county in which
the road district is located is required to make a levy of not
more than $0.50 per $100 of valuation of the property
within the district for road purposes.?
Taxes ComprisiNg THE Missouri Tax System
The various taxes now used will be considered in the following
order: (1) the general property tax, including the
i No mention is made in Section 11 of additional rates for building purposes in
towns.
* Section 23. ratified at the general election of November 1920.
