TABLE 2:  SUMMARY OF EXCISE TAX RETURNS

        AMOUNTS REPORTED BY TAX LINE

        3RD QUARTER, 1995 ($000)

        STATE BUSINESS AND OCCUPATION TAX
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2       Column 3       Column 4      Column 5       Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT    DEDUCTIONS   TAXABLE AMOUNT     RATE         TAX DUE
------------------------------------------------------------------------------------------------------------

  1  Extracting, Ext. for Hire  16        $458,210       $20,438        $437,773      .00506         $2,215

  2  Processing Meat-Whlse      30         700,024        61,586         638,438      .00144            919

  3  Mfg. Wheat into Flour,     22          90,145           980          89,165      .00144            128
     Raw Seafood Products,
     Soybean Processing

  4  Travel Agent Commissions/  28         114,293         1,132         113,161      .00287            325
     Processing Dried Peas

  5  Intl Charter Freight       18         197,712        28,527         169,186      .00379            641
     Brokers and Stevedoring

  6  Insurance Agents/Brokers   14         213,439         1,152         212,287      .00575          1,221

  7  Manufacturing Fresh Fruit  21         512,518        19,202         493,316      .00345          1,702
     and Vegetables

  8  Processing for Hire/       10         762,446        15,149         747,298      .00506          3,781
     Printing and Publishing

  9  Manufacturing--Other       07       8,118,310       325,474       7,792,836      .00506         39,432
     (Including Aluminum)

 10  Wholesaling Wheat, Oats,   15         753,001        94,373         658,628      .00011             72
     Corn, Barley, etc.

 11  Internal Distribution -    06         230,655             0         230,655      .00506          1,167
     2 or More Outlets

 12  Wholesaling - Other        03      25,984,416     7,637,457      18,346,959      .00506         92,838
     (Including Cigarettes)

 13  Warehousing, Radio and     17         484,784        97,200         387,584      .00506          1,961
     TV Broadcasting

 14  Public Road Construction/  11         551,926        23,634         528,293      .00506          2,673
     Government Contracting

 15  Public or Nonprofit        55         725,715       166,099         559,616      .015            8,369
     Hospitals

 16  Selected Bus. Services     58       1,638,662       143,351       1,495,311      .025           37,383

 17  Financial Services         72       2,307,612       829,699       1,477,913      .017           25,125

 18  Service & Other            04       5,790,190       922,557       4,867,632      .0209         101,735

 19  Retailing of Interstate    19         685,133        61,916         623,217      .00506          3,153
     Transportation Equipment

 20  Retailing                  02      23,335,001     2,671,896      20,663,105      .00471         97,324

                        B&O TOTALS      73,654,195    13,121,822      60,532,373                    422,165
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        TABLE 2, CONTINUED

        3RD QUARTER, 1995 ($000)



        STATE SALES TAX AND USE TAX
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2       Column 3       Column 4      Column 5      Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT    DEDUCTIONS   TAXABLE AMOUNT     RATE        TAX DUE*
------------------------------------------------------------------------------------------------------------
 21  Retail Sales Tax           01     $23,418,208     $7,165,261     $16,252,947     .065       $1,056,446

 22  Use Tax                    05         798,255              0         798,255     .065           51,887
------------------------------------------------------------------------------------------------------------

        STATE PUBLIC UTILITY TAX
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2        Column 3      Column 4      Column 5      Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT     DEDUCTIONS  TAXABLE AMOUNT     RATE         TAX DUE
------------------------------------------------------------------------------------------------------------
 54  Water Distribution         60        $142,063         $9,342        $132,720     .05029         $6,674

 55  Sewer Collection           61          75,456         34,890          40,566     .03852          1,563

 56  Railroad, Express,         09           6,471          4,274           2,197     .03852             85
     Car Company

 57  Power                      49         791,583        134,841         656,742     .03873         25,436

 58  Gas Dist., Telegraph       26          99,041            874          98,168     .03852          3,781

 59  Motor Transportation       08         587,997        406,346         181,651     .01926          3,497

 60  Urban Transportation/      12          89,934         22,506          67,428     .00642            433
     Vessels Under 65 Feet

 61  Other Public Service       13         257,908        208,177          49,732     .01926            958

         PUBLIC UTILITY TAX TOTALS       2,050,454        821,250       1,229,204                    42,425
------------------------------------------------------------------------------------------------------------

        OTHER TAXES
------------------------------------------------------------------------------------------------------------
LINE         Column 1                    Column 2        Column 3      Column 4      Column 5      Column 6
 NO.    TAX CLASSIFICATION     CODE    GROSS AMOUNT     DEDUCTIONS  TAXABLE AMOUNT     RATE         TAX DUE
------------------------------------------------------------------------------------------------------------
 62  Tobacco Products           20          $8,234         $1,528          $6,706     .7490          $5,023

 63  Refuse Collection          64         201,730         58,260         143,470     .036            5,165

 64  Solid Waste Tax            56          24,458         15,949           8,509     .01                85

 65  Petroleum Tax              57               0              0               0     .005                0

 66  Hazardous Substance        65       1,811,740        279,400       1,532,339     .007           10,726

 67  Litter Tax                 36          50,612              0          50,612     .00015              8