Living in a city once meant that those who could not afford their own private amenities, such as large backyards, country club memberships, second homes, and bookshelves full of books, could enjoy less expensive shared amenities such as public parks, pools, beaches, libraries, and entertainment. The great supporters of these services and facilities were often wealthy people who did not need them, but nonetheless donated money to support them, because they believed the common people would be ennobled by them. Many libraries, for example, were built with money donated by steel magnate Andrew Carnegie, and many New York State parks are on land donated by people like Averell Harrmian. With the highest state and local tax burden in the country (those states where most of the taxes are on mineral resources aside), one might expect that New York would have more spending on public amenities, as a percent of its residents’ personal income, than other states. But is that true?