Show utah asleep on boulder dam question depre tentative senta tive hammond thinks school taxation matters discussed constitutional amendments are opposed the matter of taxation is the most perplexing problem confronting the people of the state but the recent legislature did very attle to solve the question in the opinion of representative W D hammond of grand county who returned last week from attending the session mr hammond believes however that some good may be accomplished by the special tax commission to be appointed by the governor and if an earnest study of the taxation problem is made and a comprehensive program of tax reform outlined it Is possible that relief can be obtained from a special session of the legislature mr hammond was asked by the times independent for a resume of the work of the session and he has kindly outlined some of the elgh in reviewing the accomplishments of the eighteenth utah legislature it will be necessary to confine oneself to a few outstanding features mr hammond states more than tour hundred bills and resolutions were introduced in the senate and house the greater portion of which were either killed or lost in the sifting committees among the major measures which will affect the people of the state to a considerable degree in one way or another are ratification of the six state colorado river compact house joint resolutions three and eight and the ryan biu providing for the creation of a state tax revision commission while I 1 was in the minority in the house on the colorado river proposition continued representative senta tive hammond it does seem to me that utah will find in the years to come that the eighteenth utah legislature fell for the california propaganda and forfeited the states right in the development of the colorado river basin house joint resolutions three and eight propose an amendment to the state constitution and will seriously affect the taxpayers these resolutions it approved by the voters at the next general election will create an additional tax of more than one mill for school purposes there seems to be a determined effort on the part of the educators of the state to increase school expenditures to accomplish their desires the taxpayers have not been consulted to any great extent in fact they have been ignored everybody Is aware of the tact that there Is a school problem in state there are the so called poor districts and the rich districts and the school problem Is to give the poor districts more money tor school purposes this condition has been recognized for a great many years and as continued on last page TELLS OF legislatures continued from first page far back as 1919 we amended the constitution ution so as to provide a state school fund which equals 25 tor each child of school age this 25 per capita distribution of school money did a great deal toward solving the problem and many have haa the idea that raising the state levy would eventually take care of the situation this idea may be correct insofar as some of the poorer districts are concerned but even with the 0 o per capita distribution which we now have some districts are receiving more money from the state school fund than the facts in the case war rant so it Is very apparent that flat per capita distribution of school funds could never deal out justice all concerned to some citizens who have given a great deal of study to the school question it appears that there was only one way to give each district its just deserts and that was to be ac by creating what Is to be called an equalization fund which could be used in the districts that arc really in distress with this equalization idea tn mind the two resolutions abovementioned above mentioned were introduced no 3 proposed an equalization fund to be taken from the 25 now raised by state levy no 8 as it was finally passed calls for an increased state levy of a little more than one mill these two resolutions deal with different parts of the state constitution and it was discovered that no 8 was not workable in and of itself I 1 introduced resolution no 3 and in its original form I 1 felt that would go a long way toward solving our problem but through some misrepresentation and during my absence to the colorado river conference at santa fe the sponsors of no a amended each resolution so that now if the people approve these two amendments we will have in addition to the 25 now raised by state levy a 5 equalization fund an equalization fund Is the only remedy but to add this amount to the funds already raised will never equalize the burden among the er districts we haar already doted to arde a state school fund of 25 per capita with which to equalize educational advantages and it does seem that the reasonable and just thing now to do Is not to add more money to the state fund but to distribute the funds already raised in such a manner as will take care of he poorer districts it would take much time and space to go to the bottom of this problem but it seems to me that under present conditions it would be he proper thing for grand county people to vote against both of the resolutions at the next general election it will be only a few years until there will be a demand tor more money in the equalization fund and dundei this method it will mean another raise in taxes just how much more can the taxpayer stand it might be of interest to briefly discuss the ryan bill this measure provides for a commission to be ap pointed by the governor to study the tax problems of the state after care 1 study this commission may be able to give us an idea of what we might expect under a classified property tax the tax question is beyond doubt causing more real concern among th citizens of utah than any other one thing each class of people feels that they are carrying the greatest load they want to shift part of tills burden but the question is to whom shall the burden be shifted it Is a perplexing question and to think that a workable can by any group of men without mos careful study Is tolly the resolution calling for a 0 property for taxing purposes failed because there was no one who could tell what might be expected from such a change had this resolution passed the whole question would have been open for readjustment but who could say that matters would have been any better it would surprise you to know just what the organized interests are able to accomplish in the way of legislation it is the unorganized groups that invariably suffer and so in the readjustment of the tax question could we be sure that the burdens would be evenly dla tributes tri buted with these thoughts in mind it seems that the proper step will be to have a commission appointed to study the tax problem from every angle and to make recommendations to the governor if after this tax survey Is completed it Is thought the governor will call a special session of the legislature to handle the ta question at the special session the legislature would have the advantage of the work of the tax commission and the people will have a better understanding der standing as to what may be expected from a change in our taxing system it Is to be hoped that in the very near future some change in our tax system can be made which will more equally distribute the tax burden much could be said in favor of the state building program that Is part of the program however the bill as finally passed was in some respects a fair exhibition of the work of a bunch of horse traders but as it only calls tor the expenditure of a little more than million dollars the taxpayers will never notice it 1 I enjoyed my work in the legislature in spite of the tact that I 1 was disappointed in its actions in many particulars I 1 can truthfully say that my heart was with the taxpayer in all of my activities in the eighteenth egl slature |