The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1995, Landmark Communications, Inc.

DATE: Thursday, December 28, 1995            TAG: 9512280019
SECTION: FRONT                    PAGE: A10  EDITION: FINAL 
TYPE: Letter 
                                             LENGTH: Short :   33 lines

SHAPE UP, WASHINGTON

Now that Congress and the administration have partially closed the federal government, allow me to propose a method to compensate those who may suffer from the closings.

Assume you have a $10,000 federal tax obligation. Divide by 365 days. You get $27.3973 (daily tax obligation). Multiply by the number of shutdown days (say 10 days). You get $273.97 credit. The $273.97 would then be deducted from the $10,000 tax obligation. The adjusted tax payment would be $9,726.03 rather than $10,000.

As absurd as it may sound, it is equally absurd to witness the spectacle in Washington. Would a factory close if there were differences in the board room? I think not! It is particularly alarming to know that the responsible parties are in no way affected and will most likely write and have books published at our expense when it is all over.

The present situation should be an insult to the intelligence of every citizen in every city and county across the United States. The Contract With America has been breached, and I question if the Constitution even grants our elected officials the authority to arbitrarily cease to operate based upon legislative and financial disagreements.

JEFF E. HOWIE III

Norfolk, Dec. 21, 1995 by CNB