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Our Monday editorial on Teresa Heinz Kerry's low (12.4%) 2003 average federal tax rate has generated a huge reader response, much of it helpful in illuminating the issues. So allow us to elaborate a bit more on Mrs. Kerry's impressive ability to pay a smaller proportion of her income in tax than most Americans.

One point we failed to mention is that Mrs. Kerry paid only a token Social Security tax. That's because the payroll tax is assessed on wages, and Mrs. Kerry declared very little wage income. She gets most of her income from dividends and interest, as many wealthy people do. This is fine by us, but it is one more advantage she has over the vast majority of Americans who draw a weekly paycheck and must (with their employer) cough up the 15.3% payroll levy.

A few readers objected that we were unfair to Mrs. Kerry in noting that she avoided taxation by investing in tax-exempt bonds of various kinds, since millions of other Americans do the same. Well, we did say this is perfectly legal and we have nothing in particular against municipal bonds. Our main point is that this is one more advantage Mrs. Kerry would have over working stiffs on salary if her husband wins the White House and follows through on his plan to raise taxes.

It's very hard to dodge a tax increase on salary income, especially for middle-class folk who need the money. Many couples who earn more than $200,000 a year are non-wealthy Americans who happen to be at the peak of their earning years and have big bills (such as college educations) to meet now or down the road. They haven't had time--or been lucky enough to marry rich--to build up the assets to be able to live off tax-free investments the way Mrs. Kerry can. The super-rich, as opposed to the merely successful, are the ones who are really able to avoid taxes--which, come to think of it, may be why so many billionaires are supporting John Kerry ..

The late, great Wall Street Journal editor Barney Kilgore used to say that the rich don't mind high taxes because they already have their money. Mrs. Kerry and her husband are cases in point.