I couldn't help but muse a bit about a much-publicized decision by a local resident to extend his annual stay in Florida by a few days.

Many a snowbird decides to change residency to Florida to save on taxes or derive other benefits. For most of the older population who do this, it is a matter of economic good sense, and goes unnoticed.

So why am I experiencing feelings about this person's decision to do what my parents once did? Is it guilt that I am feeling? Was I wrong to suggest through my elected representatives that a billionaire pay a fair share in taxes? After all, this man has built and contributed to great institutions, many of which now bear his name.

Maybe a dialogue on this would help, one like I might have with a group of students.

"Class, what are some of the differences between paying taxes and providing philanthropy?"

A student might answer: "Philanthropy allows you to decide where your money goes."

Right! What else? "Philanthropy allows you to save on your taxes."

Very good! Why do we pay taxes anyway? "So we can have schools, police, roads, and services for poor, anonymous people, like us."

So what could we infer about someone who chooses philanthropy over paying taxes? "They are generous." Absolutely. "And they deserve and receive a lot of credit for what they do."

That's true. Why wouldn't they want to pay taxes? Don't taxes help people, too? "When you pay taxes, you can't control where the money goes!"

That's so true. I hate having my federal taxes pay for wars.

"And you don't get your name on buildings!"

Don't you just feel so ordinary? Your essay assignment for this week is to describe a perfect world where everyone could decide where to send 25 percent of their income. Class dismissed.

Now heeere's a real crazy thought: Maybe the real reason Mr. Golisano is establishing residency in Florida has little or nothing to do with taxes.

Charley Christ is running to be one of Florida's US Senators. That leaves what office open, class?

ROB LEVY, ROCHESTER