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Report of the State Tax Commission of Missouri, 1903




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Excerpt from Report of the State Tax Commission of Missouri, 1903: Including a Digest of the Revenge Laws A comparison of our revenue laws with those of other states will show that they have many features in common. The general provisions concerning the assessment and collection of taxes, the subjects of taxation and the method of raising revenue in a number of our sister states are not essentially different from ours. The revenue laws of Missouri in their main provisions compare favorably with those of other states. The reports of the various tax commissioners, however, indicate a general dissatisfaction with existing conditions. This is true, not only in states whose general plan of taxation is similar to ours, but also in other states where the method of raising public revenue is entirely different. The complaints are not confined to any state. Our examination of the reports of the various tax commissions show that there is dissatisfaction in every state, almost without exception, with its tax system and tax laws. Constitutional Limitations. Many changes that have been suggested, and some that seem desirable to the Commission, cannot be made on account of Constitutional provisions. The entire article on "Revenue and Taxation" in the Constitution of 1875, or at least a large part of it, should be re-written, before there can be any deviation from the general plan outlined therein. The Legislature is so hedged about and hemmed in by limitations in the fundamental law of the state that, as the Constitution stands, no statutory change can be made in the general system of taxation now in force. Statutory amendments must therefore be confined to supplying omissions, remedying defects and providing better methods of administration. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


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