According to a survey by the National Federation of Independent Business Foundation, a research group, there are 44 U.S. cities in which aggregate taxes have been so high, it's a wonder resident companies were able to survive at all. Here are what the NFIB Foundation calls the "cumulative small-business taxes" -- on everything from income and social security to real estate property -- that a hypothetical $8.7-million auto-parts supplier would have paid in the 10 most highly taxed locales in 1990:

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City 1990 tax liability
Seattle $166,341

Portland, Oreg. 156,706

Indianapolis 152,678

Madison, Wis. 152,277

New York City 151,713

Washington, D.C. 151,532

Detroit 151,092

Philadelphia 150,933

Hartford, Conn. 150,466

Grand Rapids 145,768

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Source: "The Taxes Small Businesses Pay," the NFIB Foundation, Washington, D.C., October, 1992.