(H. B. 77.]

APPROPRIATIONS: Repealing an Act of the Fifty-First General Assembly, Appropriating Money for Eleemosynary and Penal Institutions for Years 1921-1922.

AN ACT to repeal sections 1, 2, 3, 4, 5 and 10 of an act entitled an act to appropriate money for the support of the eleemosynary and penal institutions of the state, from moneys arising from the payment into the state treasury, by the treasurers or other financial officers of said institutions, in pursuance of the requirements of section 2 of "an act establishing special funds for the eleemosynary and penal institutions of the state, providing for the payment of certain moneys therein and for other purposes," approved March 9, 1893, and section 129 of an act to create and establish a prison board," approved April 12, 1917, for the years 1921 and 1922, commencing January 1, 1921, and ending December 31, 1922. Also to appropriate money out of the state treasury chargeable to the industrial home for girls' fund and Missouri reformatory fund to pay deficiencies in said fund for the years 1919 and 1920, with an emergency clause as passed by the 51st general assembly and approved by the governor March 5, 1921, as found on page 74 of session acts of 1921.

Section 1. Repealing certain sections appropriating money for support of eleemosynary and penal institutions of state for years 1921-1922.

Be it enacted by the General Assembly of the State of Missouri, as follows:

Section 1. Repealing certain sections appropriating money for support of eleemosynary and penal institutions of state for years 1921-1922.-Sections 1, 2, 3, 4, 5 and 10 of an act to appropriate money for the support of the eleemosynary and penal institutions of the state, from moneys arising from the payment into the state treasury, by the treasurers or other financial officers of said institutions, in pursuance of the requirements of section 2 of "an act establishing special funds for the eleemosynary and penal institutions of the state, providing for the payment of certain moneys therein and for other purposes," approved March 9, 1893, and section 129 of "an act to create and establish a prison board," approved April 12, 1917, for the years 1921 and 1922, commencing January 1, 1921, and ending December 31, 1922. Also to appropriate money out of the state treasury chargeable to the industrial home for girls' fund and Missouri reformatory fund to pay deficiencies in said fund for the years 1919 and 1920, with an emergency clause, as passed by the 51st general assembly and approved by the governor March 5, 1921, are hereby repealed.

Approved July 28, 1921.

[C. S. S. B. 13.]

ADMINISTRATION: Relating to Inheritance Tax Rates to be Paid with Certain Exemptions.

AN ACT to repeal sections 560 and 561, article 21, chapter 1, Revised Statutes of Missouri, 1919, and to enact in lieu thereof two new sections to be known as sections 560 and 561.

1. Repealing sections 560 and 561, article 560. Twenty thousand or less-rates. XXI, chapter 1, R. S. of Mo. 1919.

561. Exemptions.

Be it enacted by the General Assembly of the State of Missouri, as follows: Section 1. Repealing sections 560 and 561, article XXI, chapter 1, R. S. of Mo., 1919. That sections 560 and 561, article 21, chapter 1, Revised Statutes of Missouri, 1919, be and the same are hereby repealed and two new sections, to be known as sections 560 and 561, are enacted in lieu thereof to read as follows:

Sec. 560. Twenty thousand or less rates. When property, or any beneficial interest therein or income therefrom passes by any such transfer where the amount of property, interest or income shall exceed in value the exemption hereinafter specified and shall not exceed in value twenty thousand dollars, the tax hereby imposed shall be as follows:

(1) One per cent.-Where the person or persons to whom such property or any beneficial interest therein passes, shall be the husband, wife, lineal descendant, or any lineal ancestor of the decedent, or any legally adopted child or any lineal descendant of such adopted child, or child born out of lawful wedlock, at the rate of one per centum of the clear market value of such property or interest therein.

(2) Three per cent.-Where the person or persons to whom such property or any beneficial interest therein passes shall be the brother or sister, or the descendant of a brother or sister of the decedent, the wife or widow of a son, or the husband of a daughter of the decedent, at the rate of three per centum of the clear market value of such property or interest therein.

(3) Three per cent. Where the person or persons to whom such property or any beneficial interest therein passes shall be the brother or sister of the father or mother of the decedent, or a descendant of a brother or sister of the father or mother of the decedent, at the rate of three per centum of the clear market value of such property or beneficial interest therein.

(4) Four per cent.-Where the person or persons to whom any such property or beneficial [interest] therein passes shall be the brother or sister of the grandfather or grandmother of the decedent or a descendant of the brother or sister of the grandfather or grandmother of the decedent at the rate of four per centum of the clear market value of such property or beneficial interest therein.

(5) Five per cent other rates. Where the person or persons to whom such property or any beneficial interest therein passes shall be in any other degree of collateral consanguinity than as herein before stated, or shall be a stranger in blood to the decedent, or shall be a body politic, association, institution, or corporation, at the rate of five per centum of the clear market value of such property or interest therein.

(6) When the amount of the clear market value of such property or interest therein exceeds twenty thousand dollars the rates of taxes upon such excess shall be as follows: Upon all in excess of twenty thousand dollars and up to forty thousand

dollars two times the rates fixed in the preceding subdivisions of this section. Upon all in excess of forty thousand dollars and up to eighty thousand dollars, three times the rates fixed in the preceding subdivisions of this section. Upon all in excess of eighty thousand dollars and up to two hundred thousand dollars, four times the rates fixed in the preceding subdivisions of this section. Upon all in excess of two hundred thousand dollars and up to four hundred thousand dollars, five times the rates fixed in the preceding subdivisions of this section. Upon all in excess of four hundred thousand dollars, six times the rates fixed in the preceding subdivisions of this section.

Sec. 561. Exemptions. The following shall be exempt from taxes provided for in this article: All transfers of property or any beneficial interest therein to be used, and actually used solely for county, city, town or municipal purposes, or for religious, charitable, or educational purposes in this state whether such transfer be made directly or indirectly and said property shall be exempt from the tax where the same descends from a trustee or trustees to other trustee or trustees who hold property for the uses of the above named institutions. All transfers of property or any beneficial interest therein of the clear market value of twenty thousand dollars to the surviving husband or wife, said exemption to be in addition to the marital right of the widow or widower, and five thousand dollars to each of the other persons described in the first subdivision, section 560 of this article. Provided, however, that in all cases where any of the lineal descendants of the decedent are idiotic, insane, blind, deformed, or otherwise mentally or physically incapacitated from performing labor whereby such descendant may not be able to earn a living, there shall be exempted from the provisions of this article an amount up to the sum of fifteen thousand dollars ($15,000.00). All transfers of property or any beneficial interest therein of the clear market value of five hundred dollars to each of the persons described in the second subdivision of section 560 of this article. All transfers of property or any beneficial interest therein of the clear market value of two hundred and fifty dollars to each of the persons described in the third subdivision of section 560 of this article. All transfers of property or any beneficial interest therein of the clear market value of one hundred dollars to each of the persons described in the fourth subdivision of section 560 of this article. All transfers of property or any beneficial interest therein of which the clear market value shall be less than one hundred dollars shall not be subject. to any tax.

Approved August 15, 1921.

[S. B. 69.]

AGRICULTURE, STATE BOARD OF: Establishing a State Marketing Bureau, Defining Its Scope and Purpose, Providing for License to Conduct Commission Business; Providing for Bond Before License Shall be Granted; Providing for Refusal of Such License, or Revocation, and Defining Offenses Under the Marketing Bureau Law.

AN ACT to repeal sections 12143, 12144, 12145 and 12146 of article 16, chapter 109, Revised Statutes of Missouri, 1919, and to enact in lieu thereof new sections to be known as sections 12143, 12144, 12145, 12146, 12146a, 12146b, 12146c, 12146d, 12146e, 12146f and 12146g of article 16, chapter 109, Revised Statutes of Missouri, 1919, relating to the establishment of a state marketing bureau; defining the purposes of the act and the terms used therein; defining the powers and duties of the state board of agriculture and its relation to other marketing agencies; providing for the licensing of commission merchants engaged in the handling, receiving or selling farm products; providing for the appointment of a state marketing commissioner and other appointees, prescribing their powers and duties and fixing their compensations; providing for the keeping of certain records concerning the sale of farm products; declaring certain acts to be offenses and fixing the penalties therefor; and repealing an act approved March 24, 1921, and printed at pages 139 to 145, both inclusive, of the laws of 1921, with an emergency clause.

Be it enacted by the General Assembly of the State of Missouri, as follows:

Section 1. Repealing certain sections of a law passed by the fifty-first general assembly and enacting new sections.That sections 12143, 12144, 12145 and 12146 of article 16, chapter 109, Revised Statutes of Missouri, 1919, and an act, approved March 24,1921, and printed at pages 139 to 145, both inclusive, of the laws of 1921, be and the same are hereby repealed and the following new sections to be known as sections 12143, 12144, 12145, 12146, 12146a, 12146b, 12146c, 12146d, 12146e, 12146f and 12146g, enacted in lieu thereof, which said new sections shall read as follows:

Sec. 12143. Establishing a state marketing bureau.There is hereby established a state marketing bureau to be in charge of a state marketing commissioner appointed by the Missouri state board of agriculture (or its successor at law), by the consent of the governor. The board, with the approval of the governor, shall have authority to establish and fix the number of employees and their compensation; provided, that the number of regularly employed persons shall not exceed twenty, and the compensation fixed shall not exceed the salaries now paid to other employees possessing like qualifications and rendering

like services in other state departments; provided further that nothing in this section shall be construed to apply to co-operative work between the state marketing bureau, and the bureau of markets of the United States government. The state marketing commissioner shall give a bond in the sum of ten thousand ($10,000) dollars, subject to the approval of the governor, and filed with the secretary of state.

Sec. 12144. Definitions used and purposes of act. (a) The term "commission merchant" shall include every person, firm, exchange, association or corporation licensed under this act to receive, sell or offer for sale on commission or contract within this state any kind of farm products. This act shall not apply to the sale of farm products at public auction by an auctioneer, acting as the agent of another to whom such farm products shall have been consigned; nor shall this act apply to seeds sold at retail. (b) The term "farm products" shall include all agricultural, horticultural, vegetable and fruit products of the soil, live stock, meats, marine food products, poultry, eggs, dairy products, wool, hides, feathers, nuts, honey and every product of farm, orchard or garden designed for food purposes for man or animal or for farm use. (c) The term contract as used in this act shall be held and construed to include and refer to every transaction for the sale or handling of farm products, or any thereof, except the purchase of such products for cash f. o. b. at point of origin.

Sec. 12145. State board of agriculture to direct. -It shall be the duty of the state board of agriculture (or its successor at law) to administer and direct the state marketing bureau, which shall investigate the marketing of farm products including the cost of production and distribution thereof, furnish advice and assistance to producers, distributors and consumers, and promote effectual and economical methods of marketing farm products. The state marketing bureau shall have authority to establish, administer, and in the course of its duties, enforce the standard of grades, weights and measures recommended by the United States department of agriculture, except as otherwise provided by the laws of this state. The state marketing bureau may publish bulletins, including the names of producers, distributors, and consumers, and shall foster, encourage and assist in the organization and development of co-operative associations and movements to aid in solving problems of marketing farm products. The state marketing bureau is also authorized to collect and disseminate timely information useful to producers, distributors and consumers concerning the supply, demand, prevailing prices, market conditions and commercial movements of farm products, including quantities in common and cold storage, and shall co-operate in the distribution of farm labor in so far as found acceptable to the state and federal labor departments.