Sources of Public Revenue are as follows:
(1) Non-tax Revenue
(a) Administrating Revenue: (i) Fee (ii) License fee (iii) Special assessment (iv) Fines and Penalties (v) Forfeitures (vi) Escheat.
(b) Commercial Revenue: (i) Postage (ii) Toll (iii) Funds borrowed (iv) Prices paid for liquor (v) Payment for electricity (vi) Railway tax/freight (vii) Irrigation charges
(c) Gifts and Grants
(2) Tax Revenue : Types of taxes (i) Direct & Indirect Tax (ii) Specific & Advalorem tax (iii) Progressive taxes (iv) Regressive taxes (v) Degressive taxes.