This bulletin presents a summary outline of the Michigan state and local tax system as of June 1, 1963. The outline is designed as a ready reference to each tax and includes e following items: tax, legal citation, year adopted, basis of tax, measure of tax, ratee, administration, report and payment, disposition, yield in fiscal 1962 (or 1963 est.), and estimated unit yield. The assistance of the Michigan Department of Revenue in reviewing the outline is gratefully acknowledged. The Research Council assumes full responsibility for the information presented.