Marie Tessier’s June 18 commentary put the claims of a high tax burden in Maine in perspective. However, she did not mention one way in which the in-state tax load on residents is routinely overstated.

The formula commonly used for calculating per capita in-state taxes actually yields the total state and local taxes collected per resident rather than the average state and local taxes paid by a resident.

In a nonresort state this formula might yield an accurate figure for per capita in-state taxation of residents. However, in Vacationland, where millions of tourists pay sales tax while here and a significant percent of total residential property tax is levied on seasonal dwellings owned by non-residents, the formula yields an inflated figure for the in-state tax burden on residents. Perhaps the necessary breakdown of tax figures is not available. Tessier tackles this problem by citing Maine state and local spending per capita and pointing our that this is below average.

I was glad to read that she is writing a desk reference to math and statistics for journalists. Politicians could use it too. Anne Hogben Trenton