TABLE 2:  SUMMARY OF EXCISE TAX RETURNS
                  AMOUNTS REPORTED BY TAX LINE
                  1ST QUARTER, 1997 ($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        $417,712       $12,402        $405,309      .00506         $2,051

  2  Processing Meat-Whlse,     30         758,601        40,681         717,920      .00144          1,034
     Mfg. Wheat into Flour,
     Raw Seafood, Soybean
     and Canola Processing

  3  Travel Agent Commissions/  28          98,527         1,787          96,741      .00287            278
     Processing Dried Peas

  4  Intl Charter Freight       18         206,731        18,097         188,634      .00379            715
     Brokers and Stevedoring

  5  Insurance Agents/Brokers   14         222,422           929         221,493      .00575          1,274

  6  Manufacturing Fresh Fruit  21         513,202        24,218         488,983      .00345          1,687
     and Vegetables

  7  Processing for Hire/       10         769,765         6,323         763,442      .00506          3,863
     Printing and Publishing

  8  Manufacturing              07       8,368,534       231,720       8,136,813      .00506         41,172

  9  Wholesaling Wheat, Oats,   15       6,942,347     6,369,697         572,651      .00011             63
     Corn, Barley, etc.

 10  Internal Distribution -    06         157,140             0         157,140      .00506            795
     2 or More Outlets

 11  Wholesaling                03      28,060,540     7,972,368      20,088,171      .00506        101,646

 12  Warehousing, Radio and     11         866,837       145,022         721,815      .00506          3,652
     TV Broadcasting, Public
     Road Construction/
     Government Contracting

 13  Public or Nonprofit        55         781,553       202,747         578,805      .015            8,682
     Hospitals

 14  Selected Business          58       2,041,179       185,645       1,855,534      .02            37,111
     Services

 15  Financial Business         72       2,328,182       826,515       1,501,667      .016           24,027
     Services

 16  Cleanup of Radioactive     83         411,423            88         411,335      .00471          1,937
     Waste for U.S. Gov't

 17  Service & Other            04       6,779,769     1,221,750       5,558,019      .01829        101,656
     Activities

 18  Retailing of Interstate    19         495,818        53,245         442,573      .00506          2,239
     Transportation Equipment

 19  Retailing                  02      22,626,136     2,793,027      19,833,109      .00471         93,415

                        B&O TOTALS      82,846,417    20,193,573      62,740,156                    427,298
------------------------------------------------------------------------------------------------------------

        TABLE 2, CONTINUED

        1ST QUARTER, 1997 ($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*
------------------------------------------------------------------------------------------------------------
 20  Retail Sales Tax           01     $22,743,045     $7,393,974     $15,349,070     .065         $997,691

 21  Use Tax                    05         794,151              0         794,151     .065           51,620
------------------------------------------------------------------------------------------------------------

        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         $93,433         $3,861         $89,572     .05029         $4,500

 55  Sewer Collection           61          68,246         29,040          39,205     .03852          1,510

 56  Express                    09           1,636            598           1,038     .03852             40

 57  Power                      49       1,089,546        150,780         938,766     .03873         36,358

 58  Gas Dist., Telegraph       26         301,298         22,888         278,409     .03852         10,724

 59  Motor Transportation,      08         649,756        497,541         152,215     .01926          2,913
     Railroad, Railroad Car

 60  Urban Transportation/      12          81,306         15,684          65,622     .00642            419
     Vessels Under 65 Feet

 61  Other Public Service       13         245,930        201,352          44,578     .01926            857

         PUBLIC UTILITY TAX TOTALS       2,531,151        921,744       1,609,407                    57,322
------------------------------------------------------------------------------------------------------------

        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          $6,327         $1,821          $4,505     .7490          $3,375

 63  Refuse Collection          64         197,409         54,985         142,424     .036            5,127

 64  Petroleum Tax              57               0              0               0     .005                0

 65  Hazardous Substance        65       1,895,649        114,221       1,781,427     .007           12,470

 66  Litter Tax                 36         123,041              0         123,041     .00015             18

 68  Syrup Tax                  54         Gallons                                    1.00            1,953

                 TOTAL OTHER TAXES                                                                   22,944
------------------------------------------------------------------------------------------------------------
                                                                           TOTAL STATE TAXES**   $1,556,875

 *      Reflects reported tax liability prior to any applicable tax credits.  
**      Does not include $19,268,000 in use taxes collected by county auditors
       and $3,994,000 in sales taxes collected by the Department of Licensing.

NOTE:   City, county and transit sales/use tax is reported in the "Local Tax
       Distributions" report.

Average effective business tax rate, excluding retail sales/use tax, for all
sources reported on the combined excise tax return = 0.59 percent (tax due 
amount (except sales/use) / gross amount for B&O and public utility taxes).