Total federal income tax receipts in 1991 - the first year the 1990 budget summit tax rate increases were effective - fell for the first time since 1983. And they fell in a strange and revealing way. The rich paid less in taxes even though their tax rates went up, and the nonrich paid more even though their rates stayed the same.

• From the 850,000 income earners making $200,000 or more, 1991 tax receipts fell by $6.5 billion, or 6.1 percent, from 1990.

• From everyone else, tax receipts rose by $3.3 billion, or 1 percent.

Total income rose 3.3 percent in 1991, but the rich apparently changed their behavior in response to the higher rates - seeking more tax shelters, moving income into 1990 to take advantage of lower rates or working less. The income pattern was consistent.

• Income from businesses fell 5.5 percent for the rich but rose 2.2 percent for the nonrich.

• For Subchapter S small businesses, income fell 10.5 percent for the rich but rose 6.2 percent for everyone else.

Source: Internal Revenue Service preliminary report of 1991 revenue, cited by Paul A. Gigot, "Oops! Weren't We Going to Soak the Rich?" Wall Street Journal, July 9, 1993.