How are local government taxes different from state taxes?

Excerpt from an enemy of the people henrik ibsen mrs. stockmann. (turns to the hall door, listening.) i expect that is mr. hovstad coming. billing. very likely. (peter stockmann comes in. he wears an overcoat and his official hat, and carries a stick.) peter stockmann. good evening, katherine. mrs. stockmann (coming forward into the sitting-room). ah, good evening--is it you? how good of you to come up and see us! peter stockmann. i happened to be passing, and into the dining-room). but you have company with you, i see. mrs. stockmann (a little embarrassed). oh, no--it was quite by chance he came in. (hurriedly.) won't you come in and have something, too? peter stockmann. i! no, you. good gracious--hot meat at night! not with my digestion, when peter stockmann enters, what does his physical appearance to reveal about his character?