May I make two recommendations for consideration as Baltimore seeks ways of lightening its financial woes ("Little things add up in Baltimore mayor's budget," April 15):

Have the city take steps to remove the property-tax-exempt status that nonprofit institutions enjoy. Require that they pay their proper share of property tax, and then nuisance taxes such as the "bed tax" can be done away with.

Place a tax on all individuals who work in Baltimore City but who reside outside of its boundaries.

Lillian L. Alston, Belcamp