they plan to open on the day after Boxing Day this year.

But the three major Front Street department stores have already said they plan to remain closed on Tuesday, December 27.

A.S. Cooper and Sons Ltd., Trimingham Bros. and H.A.& E. Smith Ltd. all indicated yesterday they plan to close the day after Boxing Day to make up for Christmas Day falling on a Sunday.

"We will be closed Tuesday,''said Smith's president Mr. Roger Davidson.

Employees of Government, banks, schools and most businesses will automatically receive Tuesday off.

But businesses which wish to open can apply to the Ministry of Finance for a permit to open on that Tuesday, which has been declared a public holiday by Government.

Because Christmas Day falls on a Sunday this year, Government said that December 27 is automatically a public holiday under the 1947 Public Holidays Act.

Some smaller businesses, like convenience stores, are likely to remain open while the option to open is open to all retailers provided they obtain a permit.

Mr. Bobby Rego, Chamber of Commerce president, and vice president of Knick Knack store, said some retailers have yet to decide and are looking to the Chamber for direction.

The Chamber has not given direction yet, he said, adding he has yet to make a decision about whether or not the Knick Knack will open on December 27.

Ms Carolyn Mello, executive vice president of the Chamber of Commerce said: "The Chamber is in the process of conducting a survey of which stores will open and the results will be communicated, but it has not been completed.'' Until the survey is complete, and remembering that a retail business may change its position, Ms Mello felt it would not be appropriate to release details of the respondents answers for fear of influencing other store owners.

Of about 40 responses, about one dozen have not yet made a commitment, she added.

Any trends so far could be reversed when outstanding responses are added to the current number, she explained.

Astwood-Dickinson Co. has chosen to open on the Tuesday.

According to Mr. Thomas Dickinson, Astwood-Dickinson will open Tuesday because "of the nature of Christmas season, we want to be open to assist the local trade and because the week between Christmas and New Year's is the last gasp before winter months''.

Many people are here visiting before Christmas and we want to be open to service that group -- it is a busy time'', he added.