<P> Unlike residents of U.S. territories such as Puerto Rico or Guam, which also have non-voting delegates, citizens of the District of Columbia are subject to all U.S. federal taxes . In the financial year 2007, D.C. residents and businesses paid $20.4 billion in federal taxes; more than the taxes collected from 19 states and the highest federal taxes per capita . This situation has given rise to the use of the phrase "Taxation Without Representation" by those in favor of granting D.C. voting representation in the Congress . The slogan currently appears on the city's vehicle license plates . The issue of taxation without representation in the District of Columbia is not new . For example, in Loughborough v. Blake 18 U.S. 317 (1820), the Supreme Court said: </P> <P> The difference between requiring a continent, with an immense population, to submit to be taxed by a government having no common interest with it, separated from it by a vast ocean, restrained by no principle of apportionment, and associated with it by no common feelings; and permitting the representatives of the American people, under the restrictions of our constitution, to tax a part of the society...which has voluntarily relinquished the right of representation, and has adopted the whole body of Congress for its legitimate government, as is the case with the district, is too obvious not to present itself to the minds of all . Although in theory it might be more congenial to the spirit of our institutions to admit a representative from the district, it may be doubted whether, in fact, its interests would be rendered thereby the more secure; and certainly the constitution does not consider their want of a representative in Congress as exempting it from equal taxation . </P> <P> In 1971, Susan Breakefield sued to recover three years of income taxes she paid to the District of Columbia because she said she was a victim of taxation without representation . Breakefield lost her case before both the District of Columbia Tax Court and the United States Court of Appeals, and the Supreme Court refused to hear the case . </P> <P> Opponents of D.C. voting rights point out that Congress appropriates money directly to the D.C. government to help offset some of the city's costs . However, proponents of a tax - centric view against D.C. representation do not apply the same logic to the 32 states that received more money from the federal government in 2005 than they paid in taxes . Additionally, the federal government is exempt from paying city property taxes and the Congress prohibits the District from imposing a commuter tax on non-residents who work in the city . Limiting these revenue sources strains the local government's finances . Like the 50 states, D.C. receives federal grants for assistance programs such as Medicare, accounting for approximately 26% of the city's total revenue . Congress also appropriates money to the District's government to help offset some of the city's security costs; these funds totaled $38 million in 2007, approximately 0.5% of the District's budget . In addition to those funds, the U.S. government provides other services . For example, the federal government operates the District's court system, which had a budget of $272 million in 2008 . Additionally, all federal law enforcement agencies, such as the U.S. Park Police, have jurisdiction in the city and help provide security . In total, the federal government provided about 33% of the District's general revenue . On average, federal funds formed about 30% of the states' general revenues in 2007 . </P>

How many senators does the district of columbia have