Statistics of Land-grant Colleges and Universities, Issues 4-5

activities administrative costs adopted alcoholic beverages applied areas assessment average basis become capita tax capita yield Census of Governments child cigarettes cities classroom collection considered counties culturally different dependent school earnings tax economic Education effect enforcement English equity exemptions experience factors Federal Finance Officers Association Finances in 1960 flat rate Frederick D governmental gross receipts tax high school impact income tax increased indicated involved language arts levy licenses limited local income tax local nonproperty taxes lower-class children major ment Municipal Finance Officers Municipal Nonproperty Taxes nonresident pattern Pennsylvania percent poll tax population possible potential problems produce progressive taxation property tax pupils range reading regressive retail revenue sales taxation school districts selective sales taxes social speech tax base tax program taxing jurisdiction taxpayer teachers teaching tion U.S. Bureau U.S. Treasury Department unit York York City