The Resource An evaluation of state mineral taxation in Missouri, by Jerry Wayne Huffman

An evaluation of state mineral taxation in Missouri, by Jerry Wayne Huffman

Label
An evaluation of state mineral taxation in Missouri
Title
An evaluation of state mineral taxation in Missouri
Statement of responsibility
by Jerry Wayne Huffman
Creator
Author
Language
eng
Summary
"A study was made to evaluate the present taxes levied on the mineral industry in the State of Missouri. The corporate income tax, corporate franchise tax, and general property taxes were examined, in addition to the mine inspection fees and methods of local assessment of mineral properties. It is suggested that the State of Missouri revise the method of application of the general property tax to mineral properties. Utilization of the principle of taxation of future profit ̂and employment of qualified appraisers would provide a more equitable application of the general property tax. It is recommended that the present mine inspection fee be increased moderately. The adoption of a severance tax to be levied against the extractive industry is not recommended. In recent years, bills in the legislature have proposed increases in the mine inspection fee and the corporate franchise tax. There are many inequalities in the use of the present general property tax system, and misunderstanding of the difference between depleting-reserve enterprises and other enterprises. An equitable mineral taxation policy, with incentives for promoting development of Missouri mineral resources, would bring added benefits to the state and local economies"--Abstract, page ii
Member of
Cataloging source
UMR
http://library.link/vocab/creatorDate
1934-
http://library.link/vocab/creatorName
Huffman, Jerry Wayne
Degree
M.S.
Dissertation year
1962.
Granting institution
University of Missouri. School of Mines and Metallurgy
Index
no index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
  • theses
Label
An evaluation of state mineral taxation in Missouri, by Jerry Wayne Huffman
Instantiates
Publication
Note
Vita
Bibliography note
Includes bibliographical references (pages 49-50)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
1011589454
Dimensions
29 cm
Extent
1 online resource (v, 63 pages) :
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)1011589454
Label
An evaluation of state mineral taxation in Missouri, by Jerry Wayne Huffman
Publication
Note
Vita
Bibliography note
Includes bibliographical references (pages 49-50)
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
1011589454
Dimensions
29 cm
Extent
1 online resource (v, 63 pages) :
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Specific material designation
remote
System control number
(OCoLC)1011589454

Library Locations

  • St. Louis Mercantile LibraryBorrow it
    1 University Blvd, St. Louis, MO, 63121, US
    38.710138 -90.311107
  • Thomas Jefferson LibraryBorrow it
    1 University Blvd, St. Louis, MO, 63121, US
    38.710138 -90.311107
  • University ArchivesBorrow it
    703 Lewis Hall, Columbia, MO, 65211, US
  • University of Missouri-St. Louis Libraries DepositoryBorrow it
    2908 Lemone Blvd, Columbia, MO, 65201, US
    38.919360 -92.291620
  • University of Missouri-St. Louis Libraries DepositoryBorrow it
    2908 Lemone Blvd, Columbia, MO, 65201, US
    38.919360 -92.291620
  • Ward E Barnes Education LibraryBorrow it
    8001 Natural Bridge Rd, St. Louis, MO, 63121, US
    38.707079 -90.311355
Processing Feedback ...