To The Editor: In response to the Oct. 1 letter of William O’Brien, I would like to point out some inaccuracies in his letter. O’Brien believes water boarding works. He said, “no one is having their hands chopped off, tongues carved out, finger nails yanked, etc. etc.” He believes no one is being harmed by torture. I refer him to the Web site “thememoryhole.org/war/Iraqis_torture/.” There he will find the photos of seven Iraqis who were tortured to death. He refers to a consortium of U.S. news organizations that conducted a comprehensive review of the uncounted machine ballots in the 2000 election that showed Bush won. The media reported the results of the study during the week of Nov. 12, 2001. The results of the study showed that had the limited county-by-county recounts requested by the Gore team been completed, Bush would still have been the winner of the election. The recount also showed that had there been a statewide recount of all counties, Al Gore would have received more votes than Bush. However the Supreme Court stopped the recount. He makes the statement that “it is an undeniable fact that cutting taxes increases tax revenue.” The present administration made tax cuts in 2001, 2002 and 2003. The 2003 tax cuts were the largest in U.S. history. Did these tax cuts increase revenue? No, in 2001, 2002, 2003, and 2004, tax receipts were lower than in 2000. For the first time in over 40 years, tax revenues did not increase. ED POWICK Cape May