Michigan finds a unique way to reform education.

Reduction, redistribution republicanism. Not "three r's" that are usually associated with education reform. Yet in Michigan Republican Gov. John Engler seems to have done the politically impossible raise statewide taxes in order to improve the quality and equitablity of the state's education system with the approval of 70 percent of the voters.

Starting May 1, the Michigan state sales tax will increase from 4 percent to 6 percent, and the cigarette tax will triple, to 75 cents a pack. The sales tax is expected to raise between $1.8 and $2 billion, with the higher cigarette tax kicking in an additional $350 million. Property taxes would be reduced by about 33 percent.

The money would be pooled in a statewide education fund which would then be divided up among the local school districts. Each district would receive a minimum of $4,200 per student and wealthier communities would be limited in what spending increases they could make.

For poorer communities, this is a quite a boon. Currently, the poorest systems in Michigan spend $3,200 per year, so the plan represents a 30 percent in available funds.

The richer communities will be somewhat hamstrung by not being able to increase spending by more than 1.5 percent. But considering that the richest communities now spend than the poorest ones and will not have to reduce spending at all, it seems that Johnny will still be able to sound out B-M-W in Grosse Pointe Park.

The Michigan Education Association (MEA) voiced concern that the sales tax was too unpredictable to support education sending. The MEA's fears seem unfounded when the data is examined. According to the Michigan Department of the Treasury, sales tax revenue has increased in 19 of the last 20 years. In a state that has been through recessions a deep and wide as Michigan, this trend should be more than enough reassurance.

One of the most attractive aspects of the plan is that it fees the schools from dependence on local property owners, who may to may not have children in the public schools. Such was the case last year in Kalkaska, where voters were asked to approve a property tax increase that would have allowed the schools to stay open. They refused, and the bankrupt system was forced to close 10 weeks early. The new plan greatly reduced the power of the old and wrinkled over the education of the young.

There are some logistical barriers to nationwide application of this plan. First, Michigan had one of the lowest sales taxes in the land, at just 4 percent. The 50 percent increase to 6 percent brings Michigan in line with the national average. Second, the discrepancies in per-student spending between rich and poor communities are not as pronounced in Michigan as they are elsewhere.

Nevertheless, the ideas in the plan are taking root in other parts of the nation. The Wisconsin legislature has recently passed bills that limit school recently passed bills that limit school system's support from property taxes. Rhode Island, New Hampshire, South Carolina and Vermont are also reportedly requesting in-depth information about the plan.

Engler and the votes of Michigan have taken a large step in remedying the age-old problem that many poor children are doomed to a dismal education simply becaue of the lack of equity in their parents' abodes. The plan isn't perfect, but it provides a workable model for other states dedicated to the future of their children.

Edward F. Mulkerin III's Column appears on alternate Mondays.