1.   Wholesalers and retailers in each state are howling about losing business and state revenue watchdogs are missing tax revenues.

2.   And a similar surplus situation may arise in the next budget year, as a growing economy and unexpectedly strong income-tax receipts continue to bolster state revenues.

3.   And Phoenix has grown less than many of the other cities, so its share of state revenue would increase less than theirs.

4.   As a result, many mayors justifiably fear that, when the next recession hits and state revenue growth abates, cities could find themselves in deep trouble again.

5.   As Texas governor, Bush never had to lobby for spending restraints because of ample state revenues.

6.   At the same time, public universities will receive less from state governments next school year because of dwindling state revenues.

7.   At the same time, state revenues are declining because of the national recession, and most states, unlike the federal government, must balance their budgets.

8.   A majority of state revenue collection departments, retail companies and commercial banks strongly objected to the idea of eliminating the penny.

9.   A state revenue shortage looms because of the recession.

10.   But for many, there will also be less state revenue.