Two cities in the last category (Pattaya and Maptaput) are exceptional due mainly to their huge economic endowment. They earn tax revenues per capita about 2.8 times more than the everage city. Equally interesting is the distributional pattern of intergovernmental transfer. Column of Table 1 signifies the notions of horizontal equalization and of special-city need. Less urbanized cities (group 3) tend to receive a larger sum of fiscal transfer on a per capita basis than do the more urbanized ones (group 1 and 2). On the other hand, city governments in the industrial districts (group 4) receive the largest sum of fiscal transfers per capita due mainly to the national priorities aiming to promote tourism industries in Pattaya City and to promote economic and industrial infrastructure development in Maptaput. The difference in spending levels in each group of the cities.