31.   Forty states now offer college savings plans.

32.   Forty-two states offer juries the choice of putting defendants away forever.

33.   Generally, the state offers a standard package of tax incentives and, sometimes, deals to add industry-specific research programs at universities.

34.   Forty states now offer the college savings plans.

35.   Garmany said that such compari sons are misleading because most states offer some sort of breaks for golf courses.

36.   Greater Boston turned out to be southern New Hampshire because the state offered the best combination of business climate and quality of life.

37.   He urged the court to direct what specific programs the state should offer and how much it should spend.

38.   In Bridgton, a town with one stoplight, the state offered to work with the company to provide unemployment programs quickly.

39.   In later years, at the behest of her Canterbury neighbors, the state offered Crandall a pension.

40.   Instead, both states offer life-skills classes to teens in foster care to prepare them for the day they leave state custody.