“In you deliberations on this issue I want you to keep in mind a letter I received from a 70 year-old man in Riverton. He wrote to explain that his social security check is his only source of income. His savings were spent battling the cancer which eventually took his wife's life. Last year he had to sell his car to pay his property tax. In the letter he threatens to burn his home to the ground rather than let the state take it for unpaid taxes.”