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Show Home Builders j Have Busy Week I The Home Builders group of the Primary has been busy the ' past week. Thursday they entertained en-tertained their mothers. A dis-cription dis-cription of the class work was given by EaVette Percival, and the Home Builders song was sung by the group. Games were played and refreshments served by the girls. Then on Friday they visited Mrs. Janie Mecham in her home. Refreshments were served and a reading by Joyce Zobell; story, by EaVette Percival; a story, by Mrs. Mecham and a poem read that Mrs. Mecham composed. The following 9 girls were present: pres-ent: Loya Lemon, Kathey Reay, Jeneal Lemon, Kay War, LaRue Workman, Lanea Whitmore, EaVette Ea-Vette Percival, Joyce Zobell and Glena Dart. Leaders who also attended were, Dorothy Stone, Arevilla Lemon, Eliza Robison and the Primary officers, Eva Percival, president; A 1 p o r t a Campbell and MaDonna Lemon, counselors, and Ellen Timothy', secretary, joined them and had refreshments after they had vis-' vis-' ited Mrs. Charles Richens, who has been sick. EJoosevelt, St. George Top Utah Cities With 63.S9 &1iil Tax Levies; Property Taxes Declined In Utah In '51 Property taxes totaling 63.90 mills for 1952 for city, county, and school purposes in Roosevelt, Roose-velt, placed Roosevelt, along with St. George, highest among 61 of the principal cities and towns in Utah. Provo was second sec-ond highest with 61.55 mills and Junction was lowest with 34.80 mills. Total property taxes charged in Utah declined from $45 million mil-lion in 1951 to $42.2 million m 1952, principally because of the elimination of the state property proper-ty tax levy for last year, according ac-cording to the latest research report of Utah Foundation released re-leased today. The private non-profit tax study group said that although the total property tax levied in Utah has increased 97 over 1930 and 132 over 1940, it has not increased as rapidly as revenues from other tax sources. sour-ces. For example, collections from the sales tax and the state individual income tax have increased in-creased 300 and 812, respectively, respec-tively, between 1940 and 1952. Property taxes on motor ve hides totaled $3.4 million in 1942. This is an increase of , 393 over the amount collected in 1940. In 1952, nearly 8 of total property tax revenue came from motor vehicles. The average Utah property tax mill levy (totaled assessed valuation divided by total property pro-perty taxes charged) declined from 49.83 mills ($49.83 per $1,-000 $1,-000 assessed valuation) in 1951 to 43.92 mills in 1952, the study indicates. The average 1952 city and town tax rate in those communities commun-ities that own and operate municipal muni-cipal power utilities (including generating and distribution equipment) was 56.5 higher than ithe city and town rate in those communities served by private utilities. Pointing out : that although the property tax has become progressively less important in Utah State finances, finan-ces, the report notes that the property tax still remains the most important source of revenue reve-nue for local school districts, counties, cities, and towns. Present methods of property classification make it virtually impossible to determine what proportion of the property tax is paid 'by various economic groups whose property is locally local-ly assessed, such as manufacturing, manufactur-ing, business and trade, agri-curture, agri-curture, and private home owners, own-ers, Utah Foundation researchers research-ers say. Utah ranked 4th among the eleven Western . States in the , percentage of state and local j tax revenue that comes from i general property taxes. During I the 1951 fiscal year, slightly more than 50 of all state and local tax revenue Utah came froTpVp0 in' according to Utah vl y K figures. It has been 7 to levy a state propl" ar, general state purpose x 5 limes during th only , years. However 1S eveC first year that Utah led a state properfy S f"' school purposes y ta for According to a report , i released by the Us t& Education, Utah provid er portion of local I s a i-nues i-nues through S ft 4 a majority of the 0th . an the nation. e 0Uler states The Utah Foundatin points out that all PX". fud? able non-property tav are now being required DUej ' ' existing public schp stl1 , commitments. Therefnr a;i additional state aid mi by a state property e tt arly, any increase in Q f' finances will have Z I chotl1 by higher local MOrrt ffiet , Thus, the SchoolPScye lem involves two basin W0( tions. (1) what are the requirements for L 1Clal |