SOURCES OF ADDITIONAL REVENUE 321 
initial rate, the subsequent rates which were in effect and 
the rate as of January 1, 1930, the date on which it became 
effective, and the use made of the proceeds according to 
the laws in effect on January 1, 1930. Various interesting 
comparisons are suggested by this table. No state levies a 
lower tax on gasoline than Missouri. Of the states that 
have been used for purposes of comparison with Missouri 
in this study, only Wisconsin levies a two-cent tax. The 
two-cent tax has been in effect a longer period of time in 
Missouri than in any other state which levies that rate of tax. 
The great majority of states provide for some system of dis- 
tribution of a part of the tax to the local governments. 
Many other specific comparisons might be made. 
1f it is decided to increase the rate of the gasoline tax in 
Missouri and to apportion one half of the net receipts to the 
local governments, a number of factors might be considered 
in determining the bases for apportionment. Table 89 
should be valuable in determining the most equitable system 
for Missouri, since it shows the factors in use in each state. 
Whatever factor or factors might be used, the system of 
distribution should provide for apportionments to cities, 
for two reasons. The cities would be the heaviest losers of 
revenue as a result of the exemption of intangibles from the 
general property tax. Also, in the interests of a uniform rate 
throughout the state they would be asked to forego the local 
taxes on gasoline that are levied at the present time. 
An increased tax on gasoline would necessitate a constitu- 
tional amendment, since the amendment approved in 1928 
provided for the continuation of the two-cent rate for a 
period of ten years, unless the receipts for the purposes set 
forth in the amendment should prove to be inadequate. If, 
however, for various reasons increased taxation of gasoline 
is regarded as desirable, the necessity for an amendment 
should not be permitted to stand in the way. Ifitis pointed 
out that the gasoline tax is a dependable source of revenue 
and that increased local receipts from this source would 
compensate for the loss of revenue resulting from the present 
inequitable system of attempting to reach intangibles for 
the general property tax, the electorate of Missouri would 
doubtless be convinced of the equity and expediency of the 
change in question. 
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