S:\ESU\INCOME\corp9697\inchtm12.htm

TABLE 2.2: TAX AMOUNTS AND SHARES BY INCOME CLASS

CALENDAR YEARS 1996 AND 1997

$THOUSANDS: NON-MINIMUM TAXPAYERS

CHART AND TABLE 2.2

1996 1997

INCOME CLASS TAXES SHARE TAXES SHARE AVERAGE GROWTH

SHARE

$ 1 - 2,000 $11 0.01% $10 0.01% 0.01% -7.41%

$ 2,001 - 10,000 $489 0.33% $480 0.29% 0.31% -1.79%

$ 10,001 - 20,000 $754 0.51% $712 0.42% 0.47% -5.50%

$ 20,001 - 30,000 $767 0.52% $813 0.48% 0.50% 5.91%

$ 30,001 - 40,000 $886 0.60% $782 0.46% 0.53% -11.79%

$ 40,001 - 50,000 $909 0.61% $971 0.58% 0.59% 6.82%

$ 50,001 - 75,000 $1,995 1.34% $2,166 1.29% 1.31% 8.58%

$ 75,001 - 100,000 $1,742 1.17% $1,617 0.96% 1.07% -7.17%

$ 100,001 - 500,000 $13,664 9.20% $13,725 8.15% 8.68% 0.45%

$ 500,001 - 1,000,000 $8,501 5.72% $9,223 5.48% 5.60% 8.49%

$1,000,001 - 5,000,000 $30,266 20.38% $31,826 18.91% 19.65% 5.15%

$5,000,001 -10,000,000 $18,400 12.39% $20,932 12.44% 12.41% 13.76%

OVER $10,000,000 $70,105 47.21% $85,066 50.54% 48.87% 21.34%

TOTAL $148,489 100.00% $168,324 100.00% 100.00% 13.36%

CHART AND TABLE 2.2
	1996		1997
INCOME CLASS	TAXES	SHARE	TAXES	SHARE	AVERAGE	GROWTH
					SHARE
$ 1 - 2,000	$11	0.01%	$10	0.01%	0.01%	-7.41%
$ 2,001 - 10,000	$489	0.33%	$480	0.29%	0.31%	-1.79%
$ 10,001 - 20,000	$754	0.51%	$712	0.42%	0.47%	-5.50%
$ 20,001 - 30,000	$767	0.52%	$813	0.48%	0.50%	5.91%
$ 30,001 - 40,000	$886	0.60%	$782	0.46%	0.53%	-11.79%
$ 40,001 - 50,000	$909	0.61%	$971	0.58%	0.59%	6.82%
$ 50,001 - 75,000	$1,995	1.34%	$2,166	1.29%	1.31%	8.58%
$ 75,001 - 100,000	$1,742	1.17%	$1,617	0.96%	1.07%	-7.17%
$ 100,001 - 500,000	$13,664	9.20%	$13,725	8.15%	8.68%	0.45%
$ 500,001 - 1,000,000	$8,501	5.72%	$9,223	5.48%	5.60%	8.49%
$1,000,001 - 5,000,000	$30,266	20.38%	$31,826	18.91%	19.65%	5.15%
$5,000,001 -10,000,000	$18,400	12.39%	$20,932	12.44%	12.41%	13.76%
OVER $10,000,000	$70,105	47.21%	$85,066	50.54%	48.87%	21.34%
TOTAL	$148,489	100.00%	$168,324	100.00%	100.00%	13.36%