STATE GOVERNMENT FINANCES, 1995
(Amounts are in thousands.  Per capita in dollars.)

                                                                 ALL STATES

                                                      Amount       Percent      Per 
                                                      $ (000)    distribution  capita

Population (thousands)                                   262,200           -         -
Total Revenue                                        903,755,501       100.0% 3,446.82
  General revenue                                    739,015,866        81.8% 2,818.52
    Intergovernmental revenue                        215,558,360        23.9%   822.11
    Taxes                                            399,147,521        44.2% 1,522.30
      General sales                                  132,236,159        14.6%   504.33
      Selective sales                                 64,614,807         7.1%   246.43
      License taxes                                   26,082,996         2.9%    99.48
      Individual income                              125,610,125        13.9%   479.06
      Corporation net income                          29,075,019         3.2%   110.89
      Other taxes                                     21,528,415         2.4%    82.11
    Current charges                                   64,774,031         7.2%   247.04
    Miscellaneous general revenue                     59,535,954         6.6%   227.06
  Utility revenue                                      3,845,228         0.4%    14.67
  Liquor stores revenue                                3,073,404         0.3%    11.72
  Insurance trust revenue                            157,821,003        17.5%   601.91

Total Expenditure                                    836,893,670       100.0% 3,191.81
  Intergovernmental expenditure                      240,978,128        28.8%   919.06
  Direct expenditure                                 595,915,542        71.2% 2,272.75
    Current operation                                396,035,029        47.3% 1,510.43
    Capital outlay                                    57,828,938         6.9%   220.55
    Insurance benefits and repayments                 93,281,908        11.1%   355.77
    Assistance and subsidies                          23,511,134         2.8%    89.67
    Interest on debt                                  25,258,533         3.0%    96.33
Exhibit:  Salaries and wages                         125,431,931        15.0%   478.38

Total expenditure                                    836,893,670       100.0% 3,191.81
  General expenditure                                733,503,378        87.6% 2,797.50
        Intergovernmental expenditure                240,978,128        28.8%   919.06
        Direct expenditure                           492,525,250        58.9% 1,878.43
  General expenditure, by function:
      Education                                      249,670,340        29.8%   952.21
      Public welfare                                 194,853,851        23.3%   743.15
      Hospitals                                       29,138,597         3.5%   111.13
      Health                                          30,864,606         3.7%   117.71
      Highways                                        57,374,450         6.9%   218.82
      Police protection                                6,451,364         0.8%    24.60
      Correction                                      26,069,038         3.1%    99.42
      Natural resources                               12,533,912         1.5%    47.80
      Parks and recreation                             3,402,934         0.4%    12.98
      Governmental administration                     26,078,452         3.1%    99.46
      Interest on general debt                        24,485,426         2.9%    93.38
      Other and unallocable                           72,647,743         8.7%   277.07
  Utility expenditure                                  7,585,965         0.9%    28.93
  Liquor stores expenditure                            2,522,419         0.3%     9.62
  Insurance trust expenditure                         93,281,908        11.1%   355.77

Debt at end of fiscal year                           427,239,150       100.0% 1,629.44

Cash and Security Holdings                         1,388,527,347       100.0% 5,295.68