184 THE FISCAL PROBLEM IN MISSOURI

Virginia the tax is locally assessed, but central supervision is
exercised to some extent by the State Tax Commission.
The Missouri income tax law provides for information at
the source. Individuals or corporations making payments
of fixed or determinable income of $1,000 or more to a single
person or $2,000 or more to a married person in any tax
year, to taxpayers who are taxable according to the income
tax statutes, are required to make a return to the State
Auditor showing the names and addresses of such taxpayers
and the amount of the payments in each case.! Dividend
payments must be reported if $100 or more. Such returns
must be made on or before March 1 for the preceding calendar
year.
The income tax law carefully guards against the disclosure
 of information contained in the returns filed and
forbids the use of such returns in any manner whatever in
connection with assessments for the general property tax.?
The assessors or other officials who are charged with the
custody of the returns are required to turn them over to the
collector after three years have elapsed from the time the
taxes became due, and the collector is required to destroy
them, except in cases in which the tax has not been paid.
Discussion of other administrative features of the income
tax, such as allocation, the procedure followed by the State
Auditor in questioning assessments, and the system of appeal
to the courts, is omitted, as it would involve undue expansion
 of this section.
The inheritance tax is administered by the probate courts,
and the probate judge receives a fee of 2149, of the tax.
Collections are made by the State Treasurer.
The corporation franchise tax is administered by the
State Tax Commission. Corporations liable to the tax are
required to make an annual written report on such forms as

'R. S. 1919, Section 13108, as amended by Session Laws, 1927, p. 478, and
Session Laws, 1929, pp. 429 f. ,
?R. 8. 1919, Section 13135, as amended by Session Laws, 1925, p. 370.
8 R. S. 1919, Section 13136, as amended by Session Laws. 1925, p. 370, and
Session Laws, 1929, p. 423.
4 Complete information concerning the many and varied aspects of administration
 is available in State of Missouri, Income Tax Law and Regulations, corrected
 to August 27, 1929, compiled by L. D. Thompson, State Auditor.