If fairness is to be a primary factor in our tax code, common sense suggests that a good place to start might be the following: Every United States citizen pays at least 10 percent (a tithe) of his or her annual income (increase) to the U.S. Treasury as a basic share in the cost of such citizenship.

Some citizens making various degrees of increase more than an agreed-upon cost of living may be expected to pay various agreed-upon additional amounts. Children under the legal voting age would be exempt.

Some allowance might be made for the truly indigent. Churches would provide a safety net for their own members. Businesses and corporate organizations would be taxed on a separate agreed-upon scale. (States might be limited to 5 percent. Individual income tax and consumption [or sales] taxes may vary). We are still taxed both coming and going but at least it would be fair, and every citizen would have a real stake in our country, with an unquestioned right to vote on taxes.

Royce P. Flandro