New York and Maine have a lot in common: They are both vying to be the highest per capita taxed state in the United States.

Maine is now ahead.

On the topic of age discrimination, a legal firm that had studied the situation in Maine, indicated to me that Maine has the weakest laws in New England. And it is my understanding that Maine is also first in New England for having the most red tape for some small businesses to deal with.

The state Legislature needs to take a bow for putting us in first place.

Yet there seems to be a contradiction here. Being first is not always that great.

Carl Foster, Mechanic Falls