In an unscheduled debate with Gov. Furcolo on Saturday, Arnold M. Soloway, assistant professor of Economics, attacked the proposed 3 per cent Massachusetts sales tax and called instead for the "proper utilization of income tax laws now on the books."

The debate was witnessed by 300 attending the Education Conference of the Massachusetts Federation of Teachers at the Business School. The surprise clash was caused by a mix-up at the Governor's office after Furcolo's speech to the Conference had been cancelled. Soloway was asked to replace him, and Furcolo attended to defend the proposed tax.

In advocating his new sales tax, Furcolo quoted a labor study showing that it would cost only $20 annually for a family of four with an income of $4,000. He anticipated a yearly revenue of $112 million from the tax.

Soloway pointed out in his rebuttal that two-thirds of the families in Massachusetts earn $4,000 or less. On the basis of these figures, he asserted, the total revenue from the tax would be under $40 million.

Soloway referred to a study by the Fiscal Survey Commission, which estimated a much greater burden on low and middle income families, and said that "if the sales tax is to raise the $112 million, it will hurt much more than the Governor has indicated."

"All taxes ultimately come from income," he asserted. "This is not a debate between a sales tax and an income tax, but a fight over the distribution of the burden."