Missouri Bicentennial Minutes: State-of-State Missouri Taxation

Missourians at the time of their statehood were subject to both real and personal property taxes. The Territorial Legislature had established the basic system in 1814, and subsequent sessions amended it. State tax has been assessed on land with full or confirmed title; unconfirmed land; town lots, dwellings and other improvements, slaves over 10 years old and cars kept for fun.

The law also ordered the county sheriff to issue licenses for stores and to authorize other types of businesses such as hawkers and ferries. The law authorized departmental taxes for horses, mares, mules and donkeys over 3 years old; cattle over 3 years old; slaves aged 16 to 45; billiard tables; single man over 21; watermills and sawmills; horse mills; tanyards; and distilleries.

The General Assembly added household furniture above the aggregate value of $ 500 and watches, chains, and appendages to personal property tax in 1821. Federal laws changed parts of it. property taxation. Land sold by the United States after January 1, 1821 was exempt from tax for five years, and premium land allocated for military service and held by patent holders or their heirs for three years. The intention of this law was to relieve landowners who bought on credit. Because cash sales replaced credit sales in 1820 and the exemption remained until it was repealed in 1847, Missouri and other states suffered from declining revenues early in the period. creation of the state.

The penalty for failing to declare ownership or pay tax on time was double taxation. The sheriff had the power to sell land to pay taxes, but the land was subject to redemption within a specified time.

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