In the United States, a prom, short for promenade, is a formal dance held at the end of the years of high school and college, called junior prom and senior prom respectively. In British English such an event would be called a ball, although in Canada, Australia, and New Zealand it is also often called a formal. In Australian schools the terms used are either formal or sometimes as Leaver's Dinner, usually so when the night includes a meal. In Ireland it is known as a debs (an abbreviation of debutante ball). In the U.S. a "formal" is typically a similar dance that is held by a fraternity or sorority affiliated with a certain college or university. In Australia, the term "prom" has also come into sparse usage and in Britain it is becoming widespread, because of US influence. The name is derived from the late ninteenth century practice of a Promenade ball. The end of year tradition stemmed from the Graduation Ball tradition.

West Virginia is a state of the United States in the region of Appalachia, generally known as The Mountain State. West Virginia broke away from the Commonwealth of Virginia during the American Civil War and was admitted to the Union as a separate state on June 20, 1863 (an anniversary now celebrated as West Virginia Day in the state). It is the only state formed as a direct result of the American Civil War. The Census Bureau considers West Virginia part of the South because of its location below the Mason-Dixon Line, even though the USGS designates it as a Mid-Atlantic state. Many in the state's Northern Panhandle, and North-Central region feel an affinity for Pittsburgh, Pennsylvania, while those in the Eastern Panhandle feel a connection with the Washington, D.C. suburbs in western Maryland and Virginia and southern West Virginians often consider themselves Southerners. The state is noted for its timber and coal mining heritage and labor union organizing mine wars in particular. Economy The economy of West Virginia is one of the most fragile of any U.S. state. According to U.S. Census Bureau data, West Virginia is the third lowest in per capita income, ahead of only Arkansas and Mississippi. It also ranks last in median household income. The proportion of West Virginia's adult population with a bachelor's degree is the lowest in the U.S. at 15.3%. One of the major resources in West Virginia's economy is coal. West Virginia also engaged in oil drilling, but currently only has a few small to medium sized oil and natural gas fields. Farming is also practiced in West Virginia, but on a limited basis because of the mountainous terrain over much of the state. West Virginia personal income tax is based on federal adjusted gross income (not taxable income), as modified by specific items in West Virginia law. Citizens are taxed within 5 income brackets, which range from 3.0% to 6.5%. Although the state's consumers' sales tax is levied at 6 cents for $1, 12 cents for $2, 18 cents for $3, and so on, this tax is not a flat 6% applied against the purchase price. Rather, the consumer sales tax is computed on a bracket system. West Virginia counties administer and collect property taxes, although property tax rates reflect levies for state government, county governments, county boards of education and municipalities. Counties may also impose a hotel occupancy tax on lodging places not located within the city limits of any municipality that levies such a tax. Municipalities may levy license and gross receipts taxes on businesses located within the city limits and a hotel occupancy tax on lodging places in the city. Although the Department of Tax and Revenue plays a major role in the administration of this tax, less than one-half of one percent of the property tax collected goes to state government. The primary beneficiaries of the property tax are county boards of education. Property taxes are paid to the sheriff of each of the state's 55 counties. Each county and municipality can impose its own rates of property taxation within the limits set by the West Virginia Constitution. The West Virginia legislature sets the rate of tax of county boards of education. This rate is used by all county boards of education statewide. However, the total tax rate for county boards of education may differ from county to county because of excess levies. The Department of Tax and Revenue supervises and otherwise assists counties and municipalities in their work of assessment and tax rate determination. The total tax rate is a combination of the tax levies from four state taxing authorities: state, county, schools, and municipal. This total tax rate varies for each of the four classes of property, which consists of personal, real, and intangible properties. Property is assessed according to its use, location, and value as of July 1. All property is reappraised every three years; annual adjustments are made to assessments for property with a change of value. West Virginia does not impose an inheritance tax. Because of the phase-out of the federal estate tax credit, West Virginia's estate tax is not imposed on estates of persons who died in 2005.