We in Wyoming are pleased to be rated 25th among the states in overall business climate ("INC.'s Seeond Annual States Report," October 1982). I would like to comment on two points that significantly reduced our ranking, however. First, the mineral industries pay most of Wyoming's taxes, followed by a 3% sales tax, of which tourists pay a significant share. Wyoming has no income tax, either personal or corporate. Wyomingites' taxes are extremely low. Property taxes amount to about 0.5% of actual value. The state has no long-term indebtedness, and income from mineral taxes is invested in schools and municipal infrastructures, thus improving the quality of life without increasing debt. Second, state support for small business is quite strong but without government bureaucracies and taxpayer programs. These responsibilities rest with private groups, the University of Wyoming, community colleges, and community action groups.