I applaud the 203 high-income individuals who took out ad space in the June 22 Star Tribune advocating higher state taxes for Minnesotans making over $275,000 per year. The raise in the tax rate would fund various initiatives to help revitalize Minnesota, resulting in a rejection of the financial values of those who would love to see Minnesota become the most southern northern state.

The values that I hold true are what I believe to be true Minnesota values. We learned them growing up in a state that set the bar for other states to follow in regard to education, social commitment and business leadership. It seemed at one time that many of us were on the same page; we strove to achieve a quality of life unseen by the rest of America. We had a second-to-none public education program (I am a proud graduate of Minneapolis public schools) and leaders who early on embraced the spirit of the civil rights movement by initiating social programs to help the down and out. We had a business community that strove to see Minnesota grow to become a national leader in many cutting-edge industries.

On top of all that, we had communities dedicated to creating a good life outside of work. Our governments created park systems and after-school programs, and funded the arts. The result is what we've seen in the last 20 years. We're a leading center for the medical products industry and we boast more Fortune 500 companies per capita than any other state. Sure, we accomplished this through hard work, but as important, we needed the capital to create the public oasis that is Minnesota.

If you break down the logic that current leaders of Minnesota espouse, you'll find a basic flaw. Business flourishes in an environment where the employees are well-educated and hardworking. Mississippi may advertise low taxes for business, but it is so desperate to get anybody there it acts like a poker player with see-through sunglasses. Minnesota can proudly state, "Hey, you pay higher taxes here, but in the long run your outlook is going to be much more rosy because of what we offer." I'll take Medtronic over Mississippi's potato-peeling factories any day.

Don't let the current administration fool you; higher taxes are not an issue, a well-run business will make it regardless. In the long run your tax investment becomes higher wages for you and your children.

DERICK GALLAGHER, MINNEAPOLIS