This report provides an analysis of State-local tax structures in 50 States and the District of Columbia and is primarily an updating of tables in previous reports. The major purpose of the study is to indicate to State and local officials those tax areas in which their revenue effort is either below or above the average effort of the 50 States and the District of Columbia (as measured by a common denominator). Data for the statistical section of the report were supplied by the U.S. Bureau of the Census. The study also reports the major State-local activities that will result in increased tax collections after 1971 and measures the relative tax burden and effort applied in the 51 governmental units in the nation. A related document is ED 058 671. (JF)