jumping $12.7 million to total $143.9 million in the third quarter of 2000, provisional Government statistics reveal.

But Government revenues soared in the same period, rising $15.2 million or 11 percent -- mainly due to a $11.2 million rise in collected land tax -- almost three times the amount collected in the same quarter the year before.

That left the Government in the black with a provisional surplus of $8.4 million, up on the surplus last year of $5.9 million.

Nonetheless, much of the revenue increase came apparently as a result of the tax increases in land tax and in changes in the way payroll tax is collected, while Government revenues dependent on economic growth such as Customs duties remained flat.

Government spending rose 9.7 percent in the quarter, outstripping spending in the comparable quarters in the past five years.

And payroll tax collected by the Government has also gone up by $6.4 million or almost 17 percent. This is believed to be attributable to the lifting of the nominal salary cap on payroll taxes for exempted companies.

Receipts are also way ahead of inflation, which currently stands at 2.7 percent.

Since the Progressive Labour Party's first budget in the second quarter of last year, Government spending totaled $821.1 million for the seven quarters.

The previous seven quarters, which were under the United Bermuda Party, saw spending total $813.8 million, a difference of $7.3 million.

The cost of capital expenditure soared with work starting on the new ferry docks, reaching $16.9 million, up $8.2 million or 81 percent on the same period the year before. Year to date, capital expenditure stands at $45.5 million.

And the cost will continue to rise with the proposed purchase of ferries themselves in the next year.

Spending in the last quarter saw public debt go up by 0.7 million, or 77.8 percent, to $1.6 million.

Spending on grants and contributions rose by $2.9 million, or 12 percent to $27.6 million.

But the cost of wages and salaries fell, dropping $1.3 million or two percent to $61.3 million.

In the `goods and other services'' section, the amount paid out rose by $3.6 million or 11 percent from $32.9 million to $36.5 million.

Government revenue on Customs duty remained virtually flat due to a fall in the amount of good imported. This figure stood at $44 million this quarter, up $200,000 on last year.

Revenues from international companies also remained mainly flat, going from $1 million to $1.1 million.

Income from hotel occupancy tax fell slightly from $4.9 million last year to $4.2 million this year.

Govt. spending rises Monies from vehicle licences rose marginally from $3.8 million to $4.0 million.

Passenger tax, on air travel and cruise passengers, was down by half a million to $11 million.

Stamp duty -- the tax on legal documents -- revenues fell by $1 million, going from $7.1 million for the quarter last year to $6 million this year.

Telecommunications tax fell by nearly half, from $1.5 million to $0.8 million.

All other taxes remained almost flat, going from $21.3 million for the quarter last year to $21.4 million this year.