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Show Noted Provo Educator Urges Support for Amendment No. 3 the increased state aid by providing for almost a uniform local school tax rate considerably below what is now levied in many districts. This is the program generally favored. "If this amendment and amendment No. 2 for classification of property be passed, the result will probably be to reduce the school tax rates now applied on real estate, improvements, livestock and personal property in some districts. The money for the state equalization fund would be made up from taxes collected from taxing incomes on intangibles. "Consequently, this school amendment, amend-ment, instead of placing an increased increas-ed burden on the present taxpayer, would, actually, in time, shift part of the cost of education from the backs of the property owner to the person or property not now carrying a fair share of the cost of education. "The questions of detail is a legislative legis-lative matter. Our present problem is to so amend the constitution as to permit the legislature to bring about this adjustment. "Briefly, the question on this amendment may be stated thus: 'Do the people of Utah want to open the way for the legislature to provide for school equalization and at the same time shift part of the school costs from tangible property to in-! in-! come or ; intangibles ?' If so, they ! should vote 'yes' on amendments 2 land 3." ' I Stressing the importance of tax amendment No. 3, which would equalize equal-ize educational opportunity, Dr. Chas. A. Smith, superintendent of the Provo Pro-vo city schools, gives, in the following, follow-ing, some terse thoughts, and the article is worthy of the voters' consideration: con-sideration: "The school tax amendment is a vital part of the tax revision program. pro-gram. It recognizes that no equitable . distribution of the tax burden can be worked out in Utah without taking tak-ing into account the prevailing inequalities in-equalities in school finance, because the larger part of tax revenues go for education. The amendment proposes pro-poses to open the way for the legislature leg-islature to provide equal educational advantages to the extent of guaranteeing guaran-teeing to every child-ward of the state an opportunity to obtain a fair education which will fit the child for future citizenship. - "Many school districts are unable to carry on an educational program which will insure a child a fair standard stan-dard of instruction in those basic educational edu-cational ideals which are generally recognized as minimum objectives. The greatest of inequalities exist now in Utah and some districts even under un-der excessive local tax rates ' cannot provide a fair standard of education while others with small tax rates are able to offer exceptional educational educa-tional opportunities. "The child who is educated in the poor school, under an untrained j teacher having poor equipment and meager materials frequently becomes, a competitor, later a ward, and finally fin-ally an object of charity in a society j composed of individuals receiving better training. Hence the need of equalization has been recognized in many states as necessary to protect . the state and its institutions. ! "All the boys and girls of Utah; should receive from their state a cer-j tain degree of educational opportunities opportuni-ties which the state recognizes as necessary to fit them for future citizenship. citi-zenship. "Amendment No. 3 proposes to shift from the local taxes an amount equal to approximately $750,000 to the state fund and open the way for the legislature to prescribe the manner man-ner of apportioning this amount to those districts needing additional financing fin-ancing to carry on at least an educational educa-tional program such as the legislature legisla-ture shall determine. "In advance of legislation being enacted it is impossible to say whether whe-ther or not this will mean any increase in-crease in the amount provided for education ed-ucation in Utah. This would be up to the legislature to determine, but it would be feasible to largely offset |