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55,000 pound gasoline axle tractor-semitrailer combination business in Michigan California capita Census CHART 2 CORPORATION CIGARETTE AND GASOLINE city income taxes combination in private Corporate Income Tax deduction Department of Finance Detroit exempt four axle tractor-semitrailer gallon gasoline powered four Gasoline Tax gross highway and road industrial states levied Intangible Tax Jersey LEADING INDUSTRIAL major cities surveyed Michigan city Michigan tax MICHIGAN YIELDS million Missouri motor vehicles Non-Michigan North Carolina O O O O O O O O o o r-l Ohio paid by business paid-up capital Pennsylvania Personal Income pound gasoline powered powered four axle PROFITS TAXES property tax levy property taxes paid QJ 0J r-l CM CM registration fees shown in Chart TABLE 3 CIGARETTE tax liability Tax Source tax yield TAXES Cigarette Tax TAXES IN INDUSTRIAL TAXES IN LEADING Taxes in Michigan Taxpayers total state taxes U. S. Bureau user and personal water pollution York