gistfile1.cs

public class CountItem<T>
	{
		public int Count { get; set; }

		public T Value { get; set; }
	}

var states = new List<string> 
	{
		"WA",
		"WA",
		"WA",
		"CA",
		"OR",
		"WI",
		"OR",
		"ID",
		"NM",
		"LA",
		"WA"
	};
	
	var distinctStates = from s in states 
            group s by s into grp 
            select new CountItem<string> { Value = grp.Key, Count = grp.Count() };
	
	foreach(var row in distinctStates.OrderBy(x => x.Value))
		{
			Console.WriteLine("{0}: {1}", row.Value, row.Count);
		}

/* Outputs:

CA: 1
ID: 1
LA: 1
NM: 1
OR: 2
WA: 4
WI: 1

*/