This data collection contains fiscal data on revenues and expenditures of state, county, and other local governments (urban governments of certain sizes, school districts, etc.) in 1902, 1913, 1932, 1942, 1962, 1972, and 1982. Variables in this data collection include state, year, type of government, and the dollar amount of the revenue or expenditure at four levels of aggregation: (1) total expenditures and revenues, (2) major categories that match the major 20th-century categories of expenditures and revenues, (3) minor categories that correspond to special features of 19th- and/or 20th-century governments, and (4) and idiosyncratic categories that differ from state to state.
