THE VIRGINIAN-PILOT 
              Copyright (c) 1997, Landmark Communications, Inc.

DATE: Sunday, February 2, 1997              TAG: 9702010021
SECTION: COMMENTARY              PAGE: J4   EDITION: FINAL 
TYPE: Letter 
                                            LENGTH:   18 lines

WIDENING THE GAP

Recently it has been suggested that personal-property taxes be eliminated and the lost money be made up by an increase in the Virginia sales tax.

This change would relieve the ``haves'' at the expense of the ``have nots.'' The former tend to own automobiles and the latter to use public transportation to the extent it exists.

Elimination of the personal-property tax with an increase in the sales tax would widen further the embarrassing gap between the affluent and the poor.

CLEMENT A. SYDNOR III

Virginia Beach, Jan. 27, 1997