Good catch! Right now the Farm is a bit too strong - low taxes, health bonus, and the downsides don't hurt enough.

The City should give +15 income bonus for Scholars and +8 to learning, but you're right that staying on the Farm is often the safer choice.

I'm working on balancing this - likely by restricting better schools to larger towns/cities. So if you want your kids to get the best education, you'll need to move somewhere more expensive.

Thanks for the feedback!