Sir, - Yesterday I received a postcard from an American friend who was visiting Washington DC. It is a photograph of the memorial there to Franklin D. Roosevelt. In the centre of the memorial is an inscription, which reads: "The test of our progress is not whether we add more to the abundance of those who have much, it is whether we provide enough for those who have too little."
My friend has probably never heard of Charlie McCreevy, but nevertheless, as we enter the new tax year, I consider the message apt. - Yours etc.
L. Farmer, Castletroy Heights Limerick.