Sir, – Lucinda Creighton has argued against a site valuation tax because “people living in houses where you literally cannot swing a cat in Dublin will be paying the bulk of property tax and I don’t think that’s fair” (Home News, September 4th). I’m startled that this unfortunate, small, soft-furred, four-legged domesticated animal can still be used as a measurement for property valuation purposes. I thought that this crude practice had gone out with the Ark. Ms Creighton may, of course, be referring solely to the fat cats of high finance who reside in Dublin. – Yours, etc,