The composition of revenues in general purpose local governments in the Northeast in 1977 is examined and compared with the pattern found in 1957. The oomposition of local government revenues varies between types of local governments and between states . In general, local governments in the New England states are most dependent on property taxes. This pattern has not changed greatly since 1957 despite increases in the importance of intergovernmental aid. Revenue composition in many states in the northeast diverges considerably from the nationwide pattern. Changing attitudes towards government and taxes could result in substantial changes in the years ahead.