Sir, – I share the frustration of everybody, urban and rural, at the imposition of the new property tax. I do feel, however, that if the tax is calculated on the square footage of the property without taking into account public services this would be unfair to the extreme. Where I live, public transport has to be driven to, the nearest library is miles away and litter, which is sometimes thrown in bags at the side of the road, is picked up by residents. I have spent a combined total of over €4,000 on wastewater treatment and water treatment, and the roads are in such a dreadful condition that I have to replace tyres on the car on a regular basis. Urban dwellers normally do not have to worry about all or most of the above. Why should I as a rural dweller have to pay more than urban dwellers when public services, which after all the tax is supposed to facilitate, are non-existent where I live? – Yours, etc,