Dealing with West Virginians' attitudes toward state and local taxes and their uses, this study surveyed approximately 600 male heads of households representing different socioeconomic groups in Charleston, Morgantown, Beckley, and an open-country area in Raleigh County. Reported data "are not encouraging--attitudes vary directly with income levels and the low income levels of the State are inconsistent with the need for dramatic tax increases. Suggestions for short-run and long run changes are offered. It is expected that more detailed analysis of these data will be made and reported in subsequent publications." There are 39 tables. (BO)