Students are always asking questions for which I don't have answers. Thus, I always learn something new from teaching. Two questions came up this past week. First, prior to the creation of the income tax, what sorts of taxes did the federal gov't use to raise its revenues? All I could come up with were excize taxes and tariffs, but this does not seem to be enough to cover their outlays. Second, under Prop 13 in CA, tax levies are not frozen completely. What determines how much the levies can rise each year? Thanks, Doug Orr [EMAIL PROTECTED]