Blair Lee made a valuable contribution to The Post's Maryland readers when he called attention to a forthcoming report by the Governor's Commission of State Taxes and Tax Structures {"Maryland and the Piggy Plan of Taxation," Close to Home, June 17}. Mr. Lee stated that the commission is likely to recommend local income taxes, collected on the Maryland income tax form on behalf of county governments, be redistributed -- mainly from "wealthy" counties such as Montgomery to "less wealthy" jurisdictions such as Baltimore City.

Mr. Lee then expressed his displeasure at the recommendation and offered his remedy: "By adding additional tax brackets, the state could reform its tax structure and raise the money it needs to save Baltimore at the same time."

While sharing Mr. Lee's sentiment concerning the commission recommendation, I find myself in disagreement with his remedy. According to a recent study on state and local tax burdens in the January issue of Money magazine, Maryland is ranked fourth among the "tax hells" (after Hawaii, Oregon and the District of Columbia and way ahead of New York, which is ranked seventh). Adding higher tax brackets will undoubtedly increase tax burdens for most Marylanders, whether one lives in Montgomery County or Baltimore. The unimaginative commission recommendation does not call for such a drastic action.

A much simpler solution exists: have local taxes sent directly to local jurisdictions -- accompanied by only a copy of the state income tax return without any additional paperwork. This solution immediately cures the problem at hand, because the state government will have no involvement in (and, therefore, no access to) local tax collection. A side benefit may also be realized in that these local jurisdictions will have tax money in their treasury much sooner. The interest earned on timely tax collection will more than offset clerical expenses of administering such a tax-collection program. DAVID H. LI Bethesda