Table 19
State Personal Income Taxes Per Capita, 1997
Rank	State	Amt.		Rank	State	Amt.
1	Massachusetts	1174		27	Vermont	549
2	Minnesota	1020		28	Utah	548
3	Oregon	1009		29	Illinois	528
4	NEW YORK	968		30	South Carolina	514
5	Delaware	906		31	Oklahoma	512
6	Wisconsin	878		32	Arkansas	494
7	Connecticut	859		33	Montana	494
8	Hawaii	823		34	Pennsylvania	464
9	Maryland	740		35	West Virginia	433
10	North Carolina	735		36	New Mexico	432
11	California	721		37	Alabama	391
12	Virginia	702		38	Arizona	366
13	Colorado	658		39	Louisiana	358
14	Michigan	655		40	Mississippi	290
15	Rhode Island	648		41	North Dakota	255
16	Indiana	640		42	New Hampshire	45
17	Georgia	633		43	Tennessee	24
18	Maine	621		44	Alaska	0
19	Iowa	603		45	Florida	0
20	New Jersey	599		46	Nevada	0
21	Idaho	588		47	South Dakota	0
22	Kansas	583		48	Texas	0
23	Nebraska	566		49	Washington	0
24	Kentucky	564		50	Wyoming	0
25	Missouri	562		U.S. total		543
26	Ohio	549		N.Y.S. % of U.S. total		216.2%
Source: Federal Deposit Insurance Corp.
The concentration of bank assets held in New York far exceeds the state's share of U.S. population or overall economic activity.