Interesting, but there seem to be some hidden assumptions not well documented. Trying to get the Excel un"protected" so I can try some scenarios. For instance, the gas tax looks a bit odd - like you're assuming no gas tax at all for the state (Fed only), which is unrealistic if you want access to any of the federal money (it requires local match of at least 20%, and often 50% or more) for road, air, rail, and other transportation projects. And all the "official" definitions of the state I've seen also include several Oregon counties (in one of which Coos Bay lives) so numbers from there will be needed eventually. Anyway, further discussion of the state would probably be best done under a different topic or even a different site.