State Rep. David Hess's column, "Democrats are cruising toward a broad-based tax" (Monitor Forum, Oct. 22), is full of unfounded, senseless attacks designed to scare the people of New Hampshire.

Hess raises the specter of an income tax. He claims that the legislative informational sessions held by the House Ways and Means Committee were a subversive attempt by Democrats to lay the groundwork for an income tax.

This is nonsense and Hess knows it.

Republican committee members were fully engaged in every decision on the two-day gathering. To discuss the issues, the committee heard from groups from across the political spectrum, including the conservative American Legislative Exchange Council and the Tax Foundation. Furthermore, Rep. Norm Major, a Republican highly respected on both sides of the aisle, was a lead organizer. Major has said that if the summit was about an income tax, he would not participate.

Hess fails to mention any of this. He should be ashamed for attacking Democrats and Republicans for doing their job.

In a recent Union Leader column, even Charles Arlinghaus, president of the conservative Josiah Bartlett Center for Public Policy, described the reaction of Republicans like Hess as silly criticism and whining. Arlinghaus actually praised Rep. Susan Almy, saying she deserves credit for organizing a good briefing for her committee. In fact, Almy has voted against many taxes over her six terms. Such mindless attacks by Hess undermine our ability to take him seriously.

It is actually Republicans like Hess, not Democrats, who have a long record of fiscal irresponsibility in New Hampshire. Under Democratic leadership, general fund spending in the last biennium increased at the rate of inflation and actually decreased last year. Republican governors, in contrast, have increased spending by double-digit margins over the past 30 years.

John H. Sununu, chairman of the New Hampshire Republican Party and the loudest critic of Democratic leadership on the budget, is the biggest culprit. During his tenure as governor, spending increased on average by 22 percent, taxes were increased, and the 1983 and 1984 budgets were left in deficit.

Furthermore, every tax in this state was created by a Republican. The reality is that Democrats have handled the economic crisis we find ourselves in today far better than Republican administrations have handled previous downturns.

For example, in 1990, the last major recession, Republicans created a 3 percent communications services tax, a 2-cent per gallon tax on motor fuels, plus a $5 process fee for diesel fuel users and hazardous waste transporters, and increased the real estate transfer tax from $4.75 to $6 per $1,000. And these are just a few of the dozens of taxes and fees that were increased that year.

Hess should heed Arlinghaus's call and end the whining and screeching. Legislative Democrats are working hard to develop sensible solutions about how to move the state forward. Hess should step up to the plate and do the same.

(Democrat Dan Eaton of Stoddard is the House majority floor leader.)