1.   It was also open to the Revenue to apportion the tax among several beneficiaries according to any method they thought fit.

2.   In neither case did the State apportion the tax to avoid taxing that portion of the interstate activity performed in other States.

3.   New York made no effort to apportion the tax to reflect the comparative cost or value of the in-state and out-of-state portions of the trips.

4.   The increases will vary depending on the town where a homeowner lives, how it assesses property and the arcane method of apportioning county taxes to localities.