The chief sources of revenue for the state are a corporation tax, a collateral inheritance tax (1904) and a licence tax.
The revenue for state, county and municipal purposes is derived principally from a general property tax, a privilege tax levied on the gross receipts of express companies and private car companies, an inheritance tax and licence fees for the sale of intoxicating liquors.
Thus an inheritance tax was first adopted by Pennsylvania in 1826, yet sixty years later only two states were taxing collateral inheritances.
The state revenue is derived mainly from a general property tax, licence taxes levied on various businesses and occupations, a collateral inheritance tax and a capitation tax.
The expenses of the state government are met chiefly by special taxes on railway and canal corporations, a franchise tax on the capital stock of other corporations, a collateral inheritance tax and leases of riparian lands.
Revenue for state purposes is derived principally from taxes on corporations, from an inheritance tax and from departmental and institutional fees and charges; that for counties, towns, villages and cities from a general property tax.