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1	based upon local need and ability.
2	"The final area which I would have you consider
3	is one which involves primarily local fees, taxes and other
4	miscellaneous revenue sources of a local nature. At the
5	outset, ray thesis,simply stated, is one in which revenue
6	sources that are' primarily local in nature should be re-
7	served to the local subdivisions . Examples of possible
8	revenue sources which are of a strictly local nature would
9	include revenue from licenses such as bowling alleys, pool
10	tables, music boxes, garages and traders, and taxes with a
11	local flavor such as admission taxes. At the present time,
12	and this is important, gentlemen, there is much duplication
13	between the State and tha subdivisions in the imposition of
14	such local changes and charges, with resulting inefficiency
15	and, I dare say, confusion and inequities on the part of
16	the tax-paying public.
17	"To further confound the matter, we find that
18	these taxes are of three kinds: (1) State-imposed local
19	taxes, yielding revenue to the State; (2) State-imposed
20	local taxes with revenue remitted to the local units; and
21	(3) Locally-imposed local taxes. If I were attempt to