Missouri Historical Documents Browser: Taxation

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Taxation

TAXATION
IN MISSOURI STATE PUBLICATIONS

With one-click links to the MOBIUS union catalog

Publications Chronology

1712-1803

King Louis XIV of France issues a charter in 1712 calling for taxation in Louisiana Territory.

1804-1815

The Missouri Territorial government establishes its first taxes. Revenue laws pass in 1804, 1806, 1808, 1814, 1815, and possibly other years. (See James Garland's Index to the Statute Laws of Missouri for a cumulated listing of laws by subject from 1804-1865.)

1820

First Missouri State Constitution is ratified. Article XIII of this constitution concerns taxation. Find text in the Missouri Digital Heritage archives.
Revenue Act of 1820 authorizes local governments to collect taxes.

1820-1845

A variety of laws establish school taxes, poll taxes, bachelor taxes, road taxes, property taxes, corporation taxes, etc. See James Garland's Index to the Statute Laws of Missouri for a cumulated listing of laws by topic from 1804-1865. Or, use the Revised Statutes of the State of Missouri to see all laws in effect as of those years.

1847-1849

The first Missouri state income tax on private individuals was in effect from 1847-1849.

1865

The 1865 Missouri State Constitution makes changes in tax law. See constitution text in the Missouri Revised Statutes.
An income tax is once again established. It was called the "War Income Tax." This tax was in effect until 1867.

1875

The 1875 Missouri State Constitution establishes the state Board of Equalization. This Board was set up to hear grievances from citizens who believed they were being taxed unfairly.

1899

Inheritance tax is established

1907 and 1913

U.S. Census Bureau publishes Special Reports on Wealth, Debt and Taxation, with a section describing Missouri's tax situation for 1907 and a section on Missouri's Taxation and Revenue Systems for 1913.

1917

Income tax law passes. This is sometimes called the "Original Law" although it was not the first state income tax law in Missouri. It was calculated using a flat percentage.
The State Tax Commission is established. It was made up of three people, the chair being the State Budget Officer. This group was responsible for the creation of Missouri state budgets.

1929

The state income tax changes from a flat tax to a graduated tax.

1933

The State Budget Office is established. Responsibility for creation of state budgets moves from the State Tax Commission to this office.

1945

1945 State Constitution addresses issues of taxation in Article X. See constitution text on page 125. Authority to levy property taxes is handed over to local governments.

1946

Missouri Department of Revenue begins operation with five divisions:
- Division of Collection
- Division of Budget & Comptroller
- Division of Procurement
- Division of Fund Commissioners
- Division of Public Buildings

Current

Department of Revenue website

Additional Information

"A General Overview of the History of Taxation in Missouri," State of Missouri Tax Information Bulletin

Time period 1712-1865 covered in:
Part I, Vol. 2 #3, January 1980, pp. 11-14
Time period 1865-1900 covered in:
Part II, Vol. 2 #4, April 1980, pp. 16-20
Time period 1900-1920 covered in:
Part III, Vol. 3 #1, July 1980, pp. 8-12
Time period 1920-1939 covered in:
Part IV, Vol. 3 #2, Oct 1980, pp. 16-22
Time period 1940-1980 covered in:
Part V, Vol.3 #4, Apr 1981, pp. 9-13

Notes

Before the creation of the Missouri Department of Revenue in 1946, nearly every type of tax had its own supervisory body at the state level. For example, the Secretary of State collected the fees for motor vehicle licenses, the Beverage Inspection Board collected fees for non-intoxicating drinks sold in the state. There was very little administrative cooperation between various tax-collecting boards and commissions.