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from persons who complain because of interference with outdoor parties and conversation.  Accordingly, soundproofing is not likely to meet the problem in much of the United States.

Neither will soundproofing reduce complaints to the extent that they are basically predicated on fear. 129 

Nonetheless it is obviously on of the methods to be explored, and the Unites States will observe with keen interest how many apply for benefits under the voluntary soundproofing plan in the United Kingdom and what the effect will be on complaints with respect to airport noise.

Another aspect of this approach that will be observed with interest is the extent, if any, to which it leads to demands for similar soundproofing by person adjoining highways, railroad tracks, firehouses and other public activities that cause noise annoyance.

F.  Tax Reductions.

In Los Angeles, Dallas, and perhaps other American cities, property taxes on residences in the affected areas have been reduces as a means of spreading to the community as a whole some of the financial impact of the noise annoyance on residential property values in the affected area. 130

In at least Los Angeles this was done on the basis of careful appraisals.  Information was gathered in the

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