If |2,911,123.14 were sufficient to pay charges from the direct
property tax (other than returns from corporations), it appears
that a better adjustment could have been obtained by the adoption
of a method providing for the levying and thorough collection of
State taxes. The amount levied was $3,180,837.89; the amount col-
lected was $2,911,123.14. If all of the levy had been collected, the
amount of the levy could have been reduced 8 per cent, and the tax
rate accordingly, or, in other words, a tax rate of 29% cents on the
$100 of assessed valuation would have been sufficient instead of 31
cents. In any readjustment, consideration must be paid to the col-
lection of taxes due and owing and not collected.

In many States a method is employed by which the State is
assured of the amount of revenue necessary to be raised by a direct
taxation for State purposes at regular intervals. This is done by
the State requiring each county and city to pay at stipulated periods
a fixed and certain amount determined by the proportion of the
entire revenue required by the State from direct taxation which the
assessed value of property in each county and city bears to the
assessed value of property in the entire State, and that each county
and city shall include their respective apportionments in the items
of local expenses and provide a rate of taxation which will suffice
for the collection of the proportionate part of State taxes with other
expenses. Under this system, each county and city is held respon-
sible for its proportion of State taxes and the State receives all of