Re: The governor's and Legislature's tax-relief efforts, after our governor's and Legislature's fiasco efforts to solve property-insurance problems, it was probably inevitable that they would search for something else to screw up.

By choosing the issue of city and county property-tax reduction, I think that they may well outdo their previous exercise in stupidity by adding cowardice and hypocrisy to their approach.

If the governor and Legislature really want to reduce the tax burden on all of Florida's citizens, all that they need to do is reduce their cash flow by reducing state taxes - perhaps the Florida sales and gas taxes.

But no, they are choosing to reduce someone else's cash flow, that of Florida cities and counties. I believe that the majority of city and county voters are perfectly capable of voting in new commissioners if the voters think the present ones are too carefree with spending their voters' tax money.

So I recommend to the governor and the Legislature that they put our money where their mouths are, and reduce state sales and other taxes if they think that we Floridians are overtaxed.

WARREN H. SMITH

Lakeland