P.L. 874 and 815 have operated to help relieve the burdens imposed on public school districts. These burdens reflect the tax-exempt nature of federal property. In 54 districts examined in this regard, it was found that the payments under P.L. 874 exceeded or fell short of meeting the burden by more than 10 percent in 80 percent of the districts. The payments missed the mark by 50 percent in 30 percent of the districts. The use of minimum rates has permitted districts that have low expenditures on education and/or who receive a large share of revenue from the State to receive large bonuses under P.L. 874. Mainly for this reason, total entitlements under P.L. 874 appear to exceed those needed to just meet the burden. Local option, permitting a district to be paid at a rate per pupil equal to that of a selected set of comparable districts, does not appear to have resulted in a close relationship between the burden and the entitlements. Local fiscal ability and effort were found definitely to be adversely affected by federal connection. Some States are entitled to offset part of the federal entitlements received by districts. Only a small number of districts are presently receiving support for school construction under P.L. 815. A related document is EA 004 833. (Author)