A growing interest in the use of nonproperty sources to replace an overburdened property tax, actually or psychologically, has been evident in recent years, particularly as school district levies have been running into stiff voter opposition. However, because school districts have relied on the property tax for their major and often sole source of local taxes for so long, there has been little development of information relative to nonproperty taxes for schools. The purpose of this study is to present some broad information on the possibilities of local nonproperty tax adoption and to bring together in a resource document as much information as possible on local nonproperty taxes and related problems. Information is organized in nine chapters: (1) Evolution of the Property Tax; (2) Future Revenue Sources for Schools; (3) Present Status of Nonproperty Tax Use by School Districts; (4) Analysis of Nonproperty Taxes; (5) Per Capita or Poll Taxes; (6) Income Taxes; (7) Sales Taxation; (8) Selective Sales Taxes; and (9) Application of Nonproperty Taxes to Local School Districts. (Contains 222 footnotes, and 9 tables.) [Best copy available has been provided.]