capita. This situation has given rise to the use of the phrase "End 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 , the Supreme Court said: 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. 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 strain 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. Political considerations Opponents of D.C. voting rights have also contended that the District is too small to warrant representation in the House and Senate. However, sponsors of voting rights legislation point out that both Wyoming and Vermont have a smaller population than the District of Columbia. In modern times, all elections held