The U.S. Census numbers for 2007 just came out and Alabama has the lowest per capita state and local tax burden in the nation. Some Alabama politicians are crowing about that. After all, Alabama citizens pay only $2,909 a year in combined state and local taxes. That compares to $6,898 in New York, $6,044 in Connecticut, and $5,944 in New Jersey. Alaska and Wyoming also have high per capita tax burdens, but those states collect mostly severance taxes that are not paid by in-state residents. The fifty state median is $4,011. The other states with low tax burdens are Mississippi ($2,989), Tennessee ($3,005), South Dakota ($3,009), and South Carolina ($3,134).

What does it all mean? In a vacuum, it means nothing. The states with the lowest per capita tax burdens inevitably have the lowest per capita spending on public services. While people don't like to pay taxes, they do like to have bridges that don't fall down and someone on the receiving end of 911 calls. Still there is a marked difference in the level of taxes and government in New York and Alabama. If residents of Manhattan are unhappy with that mix, there is always Birmingham.