Delaware – Thomas West, 3 rd Baron De La Warr Georgia – England's King George II Louisiana – King Louis XIV of France Maryland – Henrietta Maria de Bourbon, wife of Charles I of England New York - the then Duke of York, who later became King James II of England North and South Carolina – King Charles I of England Pennsylvania – William Penn Virginia and West Virginia – Elizabeth I, the "Virgin Queen" of England Washington - George Washington (total of 11 states) District of Columbia – Christopher Columbus ( Territory )Puerto Rico - Originally named San Juan Bautista for John the Baptist Edit - Confusing definitions for different purposes. For taxable income I guess it's different. The term ‘State’ shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title. 26 USC - 7701(a) and 7501. The term "United States" means the 50 states, and sometimes DC as well, and the term "State" means any of the 50 States, and sometimes also includes DC.

So close, alatea! Washington the state named for George, the first President, first in war, first in peace, and first in the hearts of his countrymen. Not the city , also named for George, first in war, first in peace, and last in the National league. As for the territory, Idaho, I mean I don't know, it depends exactly what is meant by territory, and when it was a territory ( the Phillipines, once a US territory, were named for Philip II of Spain) The US has one Incorporated unorganized territory, but nobody lives there anyway; four Unincorporated organized territories, of which two are named after people, the Virgin Islands, Named by Christopher Columbus after Saint Ursula, who by legend had a following of 11,000 virgin maids and Northern Mariana Islands, named for Queen Mariana of Spain; and nine Unincorporated unorganized territories. of which six, in the Pacific tropics, might qualify, Baker ( named for US whaling captain),Howland ( for a famous whaling and exploring family), Jarvis (owners of British ship that found it 1821), and Wake Islands( named for British discoverer [1796] Capt. William Wake),Johnston Atoll ( disoverer James Johnston1807), and Kingman Reef ( US Capt. W.E. Kingman, re-discoverer 1853). None of those last six is very big and only two have any population at all and maybe don't really count here: Baker 1.4 sq km ; population 0 Howland 1.6; 0 Jarvis 4.5 ; 0 Kingman 1; 0 Wake 6.5 ; 200 US Air Force contractors Johnston2.8 ; 200 personnel, including US Air Force, US Fish and Wildlife Service, and civilian contractor personnel . They were all annexed by the US under the Guano Act of 1856, which says that if an American discovers a deposit of guano on an unclaimed island, key or even a rock, it can be claimed for the US and as the private property of the (civilian) discoverer, and the President is enabled to deploy the full might of the military to protect the interests of the discoverer. So grab your hip boots, guano is bird droppings , and lets go find us a tropical paradise. Bring plenty of old newspapers, we'll probably wanta change the island lining daily so things look nice if the Marines show up.. ( 11 states now? Does ala get credit for the bonus question? I wonder if West> Delaware really counts either, uh oh West Delaware? does that make 12? Who asked this question anyway, come on make a comment in explanation, where'd you come up with 10 and one?)