In all the current national furor over the property tax burden, Utahns should be reminded that we have a relatively high state income tax also – one which the Utah Foimdation says “appears to be somewhat higher than that of most other states.” The state individual income tax along with the corporate income tax helps support the state minimum school program Says the Utah Foundation, private tax research organization, state income tax collections last year were equal to 2.41 percent of total personal income payments to all individuals in the state. This compares with 1.87 percent for the entire United States and 1.63 percent for the eight Mountain States. Utah ranked 14th among all of the states in the percentage of personal income going for payment of state individual income taxes. Originally enacted in 1931, Utah’s state individual income tax was fairly low until the recent high-inflation years when it has become a major revenue producer and now ranks behind only the sales tax and the property tax as a source of state and local tax revenue, Illustrating this, the cumulative yield from the individual income tax in Utah since 1931 has amounted to $1,355,000,000, with more than half of this total, or $683 million, being realized within the past five years. During the fiscal year ended June 30, 1978, individual income tax receipts totaled nearly $189 million. With our income tax at a level higher than in most states, Utah lawmakers ought to continually evaluate the situation and keep the tax at a reasonable and defendable level. Money lsn’i Everything, But… Happiness for the overwhelming majority of working Americans is the job. So it would appear from a recent suivey by The Conference Board, a nonprofit economic research organization. Of a nationwide cross-section of 5,000 working families questioned, 87 percent expressed satisfaction with their employment situations. According to the Board’s analysis, a number of factors contributed to the strongly favorable response. Community spirit, a sense of personal involvement in a job and generally pleasant working conditions added a high degree of psychic satisfaction to most working situations. The key factor, however, apparently remains money. The dissatisfied minority was concentrated at the bottom of the income ladder in blue – collar occupations. Job satisfaction was highest in the white – collar population and in the top income category, $25,000 and up. Surprise.