The degree of inequality of selected fiscal variables between a big city school district (the school district of Philadelphia, Pennsylvania), and the top spending school districts in the same state was studied across time. Comparisons were made on the basis of size and location of districts and the following variables: expenditures, wealth, local revenue, state revenue, and federal revenue per student. The study was conducted during a period of conflict between the Commonwealth of Pennsylvania and the School District of Philadelphia over the state's funding of the district. Data were extracted from reports from the state department of education. Philadelphia educates 12% of the state's students. Study findings suggest that the state's efforts to compensate for the needs of the big city still leaves a wide gap between the fiscal capabilities of the big city and the state's 25 top spending districts. State legislators need to be aware that their actions on fiscal policy have much more impact on the big city than on the top spending districts, which are much more dependent on local politics. A glossary is attached. (Contains 2 tables, 5 graphs, and 11 references.) (SLD)