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Show Says Utah Foundation report State's tax power is down The for analysis of tax capacity. demand government spending in The study is based on inUtah is high, but the tax formation received from capacity of the state is the Advisory Commislow. sion on IntergovernSo says the Utah mental Relations. Foundation in its latest According to the Foun- -- Dear Editor Some Nephites have freedom of choice! Editor: I was somewhat im- pressed by Mariann C. Gibsons column of last week for finally bringing out into the open an ap- parently little-know- effect a change in the near future. Maybe some day, adults in Nephi will be allowed to live like adults. Robert R. Krebs n Nephi fact: we are fortunate in this great country to be able to choose our own form of entertainment. the costliest function of state and local government. Tax capacity is a technique designed to measure the amount of , taxing potential in 1979 was only 91 percent of revenue that would be raised if each state used an identical set of tax rates. The rates used in duce about 9 percent less revenue in Utah than they will in the nation as a whole. This places Utah at a considerable disadvantage in attempting to finance governmental services for its citizenry. The problem is compounded by the fact that Utah has one of the highest ratios of school-ag- e children to adult population among the 50 states, and education is tional averages for the various state and local taxes used throughout the nation. Since the same rates are applied in every state, estimated potential tax yields vary only because of differences in the underlying bases. Thus, the resulting differences in taxing capacitgy on tax wealth reflect differences in a states ability to raise funds from usual Utahs dation report, the national average. This means that the the representative tax same tax rates will pro- system are based on na- revenue sources. Foundation analysts point out that Utah, unlike many of the states, levies all of the major taxes imposed by state and local governments. Many tax local revenue derived from the property tax has been declining, while the sales and use tax, the income tax, and the unemployment tax have grown in relative importance. As a result of authorities maintain these changes, Utah is that Utahs broadly bas- somewhat above average ed tax structure is a in its use of the sales tax strength in that it allows and the income tax, but everyone to participate is well below average in in the cost of financing its property tax burden. The Foundation study government without imposing an undue restrict- also shows that there has ive burden on any one been a definite shifting of tax capacity away group or tax source. Although Utah has from eastern states to maintained a broad-base- d western states. Between tax system, there 1975 and 1979, the New has been some shifting in England states lost four relative importance of percentage points and the various taxes in the the Mideast states system during recent declined by eight points years. For example, the in relative tax wealth. At Please turn to page 8 proportion of state and The Come & See Shop Re-ope- ns Our Hours Are 10a.m. to 5p.m. Mon. Thru Fri. Classes each Monday 7 p.m. to 9 p.m. Mrs. Gibson said, Aren't we lucky at least to have a freedom of choice? To watch or not to watch, that is the question. I wish the members of this community would "'extend that constitutional right to those who enjoy dancing to live music and drinking liquor. What lawful right do the city fathers have in denying consenting adults the right to enjoy themselves in this manner? I know of no instance in which someone forced another person to drink and dance against their will, yet Nephites are forced to seek that same entertainment elsewhere. I do my best to respect another persons opinion, but when opinions be-- come laws unjustly, there is no freedom of choice. Perhaps a separation of church and state in in Nephi. Im sure Im not alone in expressing my discon- tentment over this matter, but I and others like me are anxiously awaiting a progressive change in the local ordinances. I challenge the newly elected officials to study this issue earnestly, and non-existe- nt The Times-New- s Nephi, Utah Nov. 5,1981 2 You still have time 2nd annual . . . ... to start your set with a free place setting. Your choice in two elegant patterns, when you deposit $100 or more in new checking, new or existing savings account, or purchase or renew an individual savings certificate. NOW complete your fine china collection with distinctive matching accessories! Exquisitely detailed, elegant porcelain china accessory and serving pieces are now available to add to or complete your collection of fine china. 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