This paper presents the 12th annual "Chamber Report" on state tax appropriations for operating expenses of higher education. The 1971-72 survey shows that state appropriations to the principal state universities across the nation have not kept pace with the rate of growth of increases in overall state allotments for higher education. The result of this will be, unfortunately, that students will be the new source of funds for the institutions. Tuition increments have been rising steadily over the years, and as the state appropriations decrease in proportion to costs, tuition will rise even higher. (HS)