The Commissioner of Education of New York discusses James B. Conant's proposal that locally levied taxes be eliminated and replaced by state financing. Local financing of schools has placed serious barriers to the solutions of a number of important educational problems: school segregation resulting from existing school district boundary lines, small high schools, teacher-school district negotiations, and educational inequality. The attention of local school boards should properly be directed toward the quality of education in the community and not toward the problems of local taxation and educational finance."(NH)