| Show control of public lic expenditures 2 t the tax money is spent for W e difficulties which beset the payer ayer in his attempts to control the the amount of tax money to be collected in hla his community were discussed in our last article and we indicated that through a proper understanding der of the the taxpayer of any community could slat in determining in advance what the public expenditures for any local purpose should be the notice which each receives re does not show the action of any one tax spending body but is t the he combined result of the levies of each branch of government under which the property of the taxpayer Is subject to taxation thus it if the property is located in a city it Is subject to taxation for state county school district and city purposes we shall examine the situation in Co alville for the year 1931 to illustrate how hm the tax bill Is 13 formulated and and to show the tha proportion of the total tax which Is levied tor for each pur PW in order that various purposes can be grouped under the heads with which we are familiar we shall use the following distribution state general fund county 1 roads schools and finally city purposes we find that each dollar which Is paid in taxes on coalville Co alville CRY city property Is distributed as follows state general ral fund 6 cents district and high schools 41 cents county purposes pur posas 6 cents roads 9 cents city purposes 38 cents morgan city property Is distributed as follows state gene general rat fund 07 cents district and high schools 45 cents county purposes 10 cents roads 13 cents city purposes 25 cents the abow above proportions are not uniform throughout the state but vary in accordance with the levies in different we shall now n briefly analyze each of the above purposes the state general fund levy Is applied upon the valuation of all property throughout the entire state the revenue from this source Ls is used for the operation of the state govern mant this includes the university or of utah the utah state agrical futural tural college tile the branch agricultural college at cedar city th the state estate prison the school for the deal and blind and various other state institutions ir asti tut Jut ions the levy for district and high schools includes chest tte levy for 1 these purposes as well as the local levies le vies in 1930 the state levied a tax of 47 mills tor for state district I 1 school purposes and 2 of a null mill for state school the 1 revenue which Is secured from these levies Is distributed back to the var various IOUs school districts the tate state s district school avy is L buted on a basis ol of approximately 2500 per capita school population while the state school levy li is bairt lack ack to the school districts on a 1 ass of the attendance in the th high schools for the tha school year 19 3 2414 per capita was diarl muted buted for the district school fund tind and per capita for the elsh school fund under this arrangement L t a 1 county which is above the fent average I 1 v azu g e in hi per capUa capita wealth con r labutes utes to the aid of the schools ft a ca county u ty which is under the r average in per capita wealth last jear ear the total state school tax hadged in summit county was while the total amount of aid which the three school districts tair t 1 in summit county received f from om the state tax for district and I 1 high agh schools was so that the t ile summit county school districts received less from ape state school tax than was charged against summit county PT property for this tax this total does not include receipts from the state sa land interest and rental fund in III the amount of ithe the levy for county purposes Is made N up from the following items general fund poor and indigent and dependent mothers the road it 1 VY consists of a 15 mill levy tor for and a bevy otles mells for the maintenance and repair of the state highway within summit C county nty the municipal levy tor for Co alville shows a total of mills this total Is made up as follows fol lews general fund 5 mills water works 25 mills streets and sidewalks 1 mill |
