DR J Findlater's letter draws to our attention that the Tories are promising to cut taxation if returned to Government.

Indeed, Mr Howard talks of saving £35 billion from public spending. I think it is worth making a few comments.

The last Tory Government cut taxes and public spending. They achieved this by massive cuts in public services, by devastating Britain's industrial base and by privatising state services. Can we afford tax cuts if the cost is so high again?

At the same time Mr Howard promises he will raise the already record number of people in prison by another 14,000. That means building another 28 prisons. Yet his slogan of prison works' has been proved wrong.

Why do we lock up so many more of our population in Britain than any other European country are we such wicked people compared to the others or are we just handling it wrong?

We have a culture of tax evasion in this country which does not do us justice. We should be proud to pay tax so we can have a good education for our children, including free university places.

We should be proud to look after the health and welfare of our people, from before birth to death.

We should want a good life in a pleasant environment for everyone, not just for the wealthy who can afford it. Wealth brings us, not privilege, but responsibility for others and opportunity to serve.

Jeffrey R Butcher, Morecambe.