(MONEY Magazine) – Here's how to read this table, which provides the latest available information on income taxes (1988) and sales and estate taxes (1989) in all 50 states and the District of Columbia. The first two columns show the relative weight of each state's tax burden. The numbers apply to a family of four with earned income of $61,372 (the average household income for MONEY readers). To calculate the family's combined 1988 tax burden for each state, including income, sales and gasoline taxes, we assumed $2,248 in capital gains, $1,199 in interest income, $300 in dividend income, $4,992 spent on food, $1,034 on clothing and 940 gallons of gasoline consumed. We also assumed that one spouse brings in 70% of the income and the other spouse 30%. We itemized where permitted. The tax liabilities in the four columns under ''Tax on earned income ($)'' are based on different levels of gross earned income. The death tax columns give the amount of tax that would be paid in states that levy either an estate tax (a tax calculated on the value of the estate of the decedent) or an inheritance tax (a tax on what an heir receives). ''None'' indicates that a state levies no earned income or death taxes of its own. ''0'' means that no tax is due in this particular case. Income tax rates in the comments column are 1988 rates for married couples filing jointly. Unless otherwise noted, these rates apply to both earned and unearned income. -- D.L.

CHART: NOT AVAILABLE CREDIT: HAYES COHEN Compiled by Deborah Lohse CAPTION: NO CAPTION