AS a lifelong Heart of Midlothian supporter, I was touched by the sentiments expressed, and the closing words, "C'mon the Jambos !" in your leader ("Give football fans more say in the running of their clubs", The Herald, November 9).

I take issue with David J Crawford (Letters, November 9), who has I fear entirely misunderstood what the Scottish Government proposes.

There had been no mention of a "bail out" as he puts it, all that has been said is that representations will be made to HMRC to stay their hand for a little while to give this famous old club a chance to get its house in order.

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If the Government was right to do everything possible to save a couple of pie and sausage factories, I would suggest that they are equally correct to encourage the bringing about of a brighter future for Heart of Midlothian FC.

After all, in Scotland, fitba and pies go together like love and marriage.

David C Purdie,

12 Mayburn Vale,

Loanhead.

SUCCINCTLY put in two paragraphs Gillian MacKinnon (Letters, November 9) expresses the sentiments of many ordinary citizens regarding the Scottish Government's pledge to bail out Heart of Midlothian FC from its current self-inflicted financial problems. Our Inland Revenue system is an unloved institution. It has been thus since biblical times.

Its duty is to collect due taxes which ultimately will be re-discharged for the greater common wealth of our nation. It is unfair to single out one distressed club or business for special favourable attention. It is also an insensitive political blunder.

More appropriately, the club's recovery should be led by former Hearts luminaries, players, managers and chairmen alike and not by those elected public servants currently managing our already cash-strapped affairs.

Allan C Steele,

22 Forres Avenue,

Giffnock.