THE MISSOURI TAX SYSTEM 89

tax, (4) blind pension tax, and (5) soldiers’ bonus interest
and sinking fund tax, for the years 1910 through 1930. In
no year since 1915 has the total state rate on property exceeded
 $0.18 per $100 of valuation. That rate was effective
from 1915 to 1920, inclusive. For taxes of 1921 the rate was
only $0.10 per $100, and the same rate was in effect in 1923
and 1924, that for the intervening year being $0.13. In
recent years the total rate has shown a tendency to decrease.
For taxes of 1928 it was $0.14 per $100; for taxes of 1929 it
was $0.13; and for taxes of 1930 it was reduced to $0.12.
Although five classifications are shown in Table 28, taxes
were not levied for more than four of the purposes in any one
year. Prior to 1922, the total state rate was composed of
only three component parts. Blind pension and soldiers’
bonus legislation, which provided for the levying of certain
taxes, augmented the number of individual rates comprising
the total state rate, beginning with the early twenties.
When these rates were first levied, however, the state did
not impose an interest tax, and in more recent years there
has been no occasion to levy the capitol building tax. These
factors account for the maximum of four component parts in
the years since 1921. For 1929 the state did not levy an interest
 tax, and the total rate of $0.13 consisted of 30.05 for
revenue tax, $0.03 for the blind pension tax, and $0.05 for the
soldiers’ bonus interest and sinking fund tax.
Local tax rates on property vary greatly throughout the
state. A comparison of the total property valuations' in
recent years with the corresponding levy and collection data
indicates an average local rate between $1.95 and $2.00 per
$100 of valuation. The total local rate in certain rural sections
 is less than $1.00, while the maximum local rate in
recent years was approximately $4.00. The latter rate,
as might be inferred, is an urban rate. It is natural that
local rates should vary, but it does not follow that the
variations are solely attributable to differences in taxable
wealth. The relatively higher urban rates are in large part
necessitated by the greater variety of governmental functions
 and the fact that higher standards, particularly in
education, are demanded.
t Exclusive of the valuation of private car companies,