extra money from Ministries.

And Shadow Finance Minister Grant Gibbons predicted that Government had been flooded with demands for more cash -- perhaps as much as $100 million.

Finance Minister Eugene Cox refused to answer questions in the House of Assembly from Dr. Gibbons on requests for extra cash in the next financial year and last year.

Mr. Cox said: "As the former Finance Minister would be aware, this information is not for public disclosure and forms part of the internal Ministry and Cabinet deliberations pending final determinations in readiness for the 2000/01 Budget estimates.'' But Dr. Gibbons hit back: "I think this is outrageous, given comments by the Ministry and the Cabinet about an open, transparent, budget process.'' But Speaker Stanley Lowe ruled that the Minister had the right to withhold secret information.

Dr. Gibbons said later that he did not want Budget details -- just an idea of Government's "wish list'' for the coming financial year.

He added: "An awful lot of promises have been made and Government has been accused of not fulfilling these promises.

"In the last Budget year, we know there was about $25 million in requests for new money.

"There was actually about $17 million in new money provided in the Budget -- the previous year it was substantially less than that.

"I have heard there have been a lot of requests for new money -- as opposed to $25 million, he is looking at $100 million.'' And Dr. Gibbons claimed: "What he might have been trying to hide is all these requests for new money -- and if you have new money, you have to find the revenue to pay for it.'' Mr. Cox did reveal that total revenue this year to October 31 was $278,666 million -- $11.1 million up on the same period in financial year 1998/99.

And Dr. Gibbons accused Government that "the 25 percent increase in land tax'' had been introduced to cover "cash flow problems'' in Government and to cover supplementary estimates for more money.

Mr. Cox replied: "The question is inherently fraudulent -- neither are there any cash flow problems.

"Further, any increase in the land tax as a result of legislated annual rental values increases will be placed in the consolidated fund to be used in the interest of the people of Bermuda.'' But Dr. Gibbons insisted the near-$7 million in extra cash was a 25 percent increase in land tax.

Mr. Cox insisted: "They are taking an aggregate and dividing by the period and saying we have a 25 percent increase. There was no 25 percent increase. I think the question is flawed and I think the Member has been given misinformation.'' Dr. Gibbons, however, pressed Mr. Cox on why Government had needed to increase land tax payments in mid-financial year.

Mr. Cox said that Dr. Gibbons knew that the previous Government had failed to assess annual rental values at five-yearly intervals -- as mandated by law.

He added: "The former Government should have increased ARVs in 1989 and 1994.

"They refused to do it and were out there spending, spending, spending, trying to bamboozle the people of Bermuda so they could win the last election.'' Minister was right: House Speaker Stanley Lowe