Sean Faircloth’s criticism of President Bush’s recent consideration of tax revenue enhancers is fair enough (Readers Write, July 10). However, his homage to “moderate” New Jersey Gov. James Florio is either a calculated misrepresentation or a delusion of the highest order.

Gubernatorial candidate James Florio had two tax themes central to his campaign. He said New Jersey citizens were already “overburdened” with taxes. And before he would even consider raising taxes, candidate Florio promised a full-scale audit by independent agencies to rout out inefficiency and waste in New Jersey state government.

Once elected, Gov. Florio, in a matter of days, hammered through a $2.8 billion tax increase, the largest singular tax increase in New Jersey’s history. The promised full-scale audit was attempted by people inside state government until the citizens raised a fuss. The private audit is reportedly under way, but to date, not one penny has been saved through audit or review.

Sean Faircloth brushes aside this mammoth tax increase as Gov. Florio’s “modest stand that those with incomes over $150,000 should pay some of their fair share in state income taxes.” He didn’t mention that single people with yearly incomes of more than $35,000 had their income taxes raised 100 percent, or that married couples with incomes of more than $70,000 had their income taxes raised almost as much. And we need to remember we’re discussing the cost of living in New Jersey. A New Jersey state trooper married to a school teacher — not generally considered “blue blood” occupations — would have a combined $70,000 yearly income.

The “moderate” Democratic Gov. Florio signed on to 11 new or higher taxes, including a new tax on items such as toilet paper and soap; items included in the grocery budgets of rich and poor alike. The good governor can also be credited with inciting the largest groundswell of outraged citizens in New Jersey’s history calling for a repeal of the taxes. The outbreak of nonpartisan grassroots citizens organizations is legion. One such organization gathered 350,000 signatures on one petition in a matter of weeks.

It’s worth noting that President Bush has only said that he would consider tax revenue enhancers. Gov. Florio has, in fact, increased taxes. But Faircloth’s argument is this: When a Republican reverses his position on taxes he’s a liar, he’s in the wrong, and deserves condemnation. When a Democrat does likewise, he’s only moderate and modest and deserves to have his lies publicly whitewashed. Scott K. Fish Dixmont