The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1994, Landmark Communications, Inc.

DATE: Wednesday, July 20, 1994               TAG: 9407200005
SECTION: FRONT                    PAGE: A12  EDITION: FINAL 
TYPE: Letter 
                                             LENGTH: Short :   27 lines

TAXED AND TAXED AGAIN

A recent letter asserted that people with children receive unfair tax breaks simply because they are prolific.

People with children actually pay more taxes, albeit primarily state taxes. People with children also spend more at the grocery store, and food is taxed in Virginia.

Additional water is used for laundry, showers and baths, and we pay utility taxes on water.

We buy more clothing and shoes, not because we're trying to make a fashion statement but because children outgrow their clothes. We pay taxes on both.

Parents with older children frequently become chauffeurs, taking their children to Little League games and extracurricular school activities and attending the PTA. These trips require gas, which is taxed.

MEA C. COYNE

Chesapeake, July 2, 1994 by CNB