The Commonwealth of Massachusetts is worthy of the nickname by which she is unaffectionately known to her citizens, “Taxachusetts.” Despite the fourth highest per capita state and local tax rate in the country, her budget has risen so precipitously each year that today she is nearly a billion dollars in debt—from 25 million in 1946. Uncomfortably aware that further borrowing will seriously threaten Massachusetts’ credit rating, her officials are casting about for new methods to increase revenue.
Democratic Governor Foster Furculo has tried, but so far failed, to persuade the legislature to pass a 3 per cent limited sales tax, without which he foresees financial disaster. The levy, exempting food, medicine, children’s clothing, rent, electricity, gas, home fuel and insurance, would have brought in an estimated $120 million, of which the state proposed to remit two-thirds to local communities, thus enabling them to reduce property taxes.




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