attributed to Hans Beck. It was written by Fiona Beck who is the President of Cable Management Ltd.

Where is the KBB? May 6, 2001 Dear Sir, I am writing to find out what has become of the KBB organisation. I have not heard much from them recently and I am noticing that the Island is becoming very litter-strewn.

Other than the many areas that need their attention, I would ask them to address directly the few "street-people'' who eat in various locations around town and then just leave all of their trash on the ground.

I thought that this could be met with a fine, at least, and so I am surprised at how frequently they repeat the practice.

KIM SMITH Pembroke Start recycling now May 5, 2001 Dear Sir, Everywhere we keep seeing adverts to recycle and yet they are chopping down trees wholesale to provide us with paper which we unforgivably do not recycle because it might cost something! Disgraceful.

GAIL Paget Pleasant airport welcome May 10, 2001 Dear Sir, I wish to congratulate the Customs and Immigration officials at the airport for a helpful and efficient service. I arrived in Bermuda on Sunday April 27, from New Zealand, after a 28-hour flight.

Needless to say I was a little tired. With my landing permit in hand I was introduced to an Immigration official. He was polite, efficient and very helpful.

He went on to explain aspects of Bermuda that may interest me and information I should know for future business trips. Similarly, the female customs officers having completed her official business, quickly moved to helping me with information on Bermuda and explaining additional information I would find helpful for future return trips.

I do not normally write to the Editor, but after recounting this story to several people I have met they have been surprised by my experience. So well done! I had not expected the level of service I received. My only regret is that I did not get the names of the Immigration and Custom officials. Many thanks for your help and the smooth and efficient introduction to Bermuda.

HANS BECK President and CEO Cable Management Ltd German promotions May 10, 2001 Dear Sir, Here are some ideas that came to mind when I read your article: "Top German show `Dreamboat' filming in Bermuda'' Judging by the recent weather, the German film team shooting the "Dreamboat'' here in Bermuda must have had an absolutely dismal time. I hope the finished TV product, to be shown to frozen-still Germans around Christmas, will be successful in giving them the idea of coming to Bermuda on their next vacation.

But as the Royal Gazette article points out, getting here is somewhat cumbersome for continental Europeans. The only so-called "direct'' flight leaves from a certain island off the Northwest-European coast and the plane is actually a shoebox with wings. Who wants to sit in that all the way across the Atlantic? Leaving Frankfurt or Duesseldorf for New York or Boston and taking one of the Bermuda flights from there is the other option. Many German and French visitors combine their trip to our island with a few days in the Big Apple or New England.

That is a very attractive way of starting or ending a vacation that also includes Bermuda. The problem is not the airfare from Germany to the US, but the one the carriers charge for the short hop across to Bermuda.

With the current Euro-exchange rate against the Dollar, I would not bank on a massive increase in the number of German visitors, even if the "Dreamboat'' makes Bermuda into an ever-so-alluring tourist destination for them.

So again it is down to the airlines.

Last, but not least, many Europeans cannot even find our island on the map because they still think that Bermuda is somewhere in the Caribbean. Maybe the Department of Tourism could take a look into correcting that tectonic shift.

Having said that, Mr. Allen's department is doing a good job at sending useful information material to German tourists that have been here before. On their third visit to our island my parents recently showed me a very nice promotional brochure they received by mail shot from the Department of Tourism - all written in perfect German.

On that note, the only German word in the Gazette's article about the "Dreamboat'' contained two spelling mistakes. The correct spelling is "Traumschiff''.

JENS ALERS Southampton Major Bermuda Promoter KEMH kudos May 13, 2001 Dear Sir, Two weeks ago, I was rushed to emergency at the King Edward VII Memorial Hospital with what transpired to be a very serious illness, and was subsequently admitted to ICU, where I remained for two-and-a-half days.

I would like to take this opportunity to thank all the emergency room staff for their attention to my case, which ultimately saved my life, and to the ICU staff, who gave me excellent care and attention. I cannot thank them enough for their kindness and their care, which certainly helped me to get through what was a very trying time.

I would like to say a special thank you to Dr. Gaugain, who went above and beyond his call of duty. Your kindness and care were truly comforting. Thank you also to Drs. Marshall and Brockenbrough for all of your kindness and understanding.

MARGARET RAY Smith's Parish Questions for James Sabo May 1, 2001 Dear Sir, Re: How Bermuda payroll tax effects US citizens, by James Sabo of Expatriate Tax Service.

The article in yesterday's paper regarding the issues of whether a Bermudian company, a US company, or a US worker here should be paying Bermudian taxes was interesting to say the least.

The author relates his interviews with our Government, made on our behalf and to inform us, the local population, local employers and presumably, US expatriates living and working here on their payroll tax rights in our employment marketplace.

Writing an article, the act of putting information down on paper, conveys an authenticity and an expertise to the author and to the information, and thus, the author may garner local employers and individuals as clients for his own tax preparation business without outright solicitation.

Expatriate Tax Services lists a Post Office box as a local Bermudian address.

Now that we have all been informed about how we can handle our payroll tax affairs, this raises questions about how Expatriate Tax Services firm is handling theirs.

A perusal of the Bermuda Telephone Book yellow pages shows no telephone number (local or international) listed for Expatriate Tax Services.

Another perusal of the yellow pages shows no local business address for Expatriate Tax Services, nor a local address for James Paul Sabo.

Since these articles under this by-line have been appearing for several years in local papers, missing the yellow page-filing deadline does not apply.

Other questions come to mind: Is Expatriate Tax Services not paying any Bermudian payroll taxes for Mr. Sabo (presumably the owner), or any other local employee? Is Expatriate Tax Service not using any other services in Bermuda, such as a local financial institution deposit account? Financial institutions must follow Know Your Customer rules, no more Post Office Boxes, for citizens of other countries.

Does Expatriate Tax Services have a 60/40 exemption? Does Expatriate Tax Services have a silent Bermudian partner? Does Mr. Sabo possess a work permit? There are many firms here that already offer expert, leading edge international tax advice, leading edge), including, but not limited to KPMG, Deloitte & Touche, PricewaterhouseCoopers, Ernst & Young, Arthur Andersen, to name some.

These firms collectively and individually contribute millions of dollars to the economic infrastructure of Bermuda by building, leasing real property and equipment, employment and licensing professional opportunities for employees, and charitable donations to non-profit organisations, both in volunteer time and real money. And no, I am not employed by any of these firms.

In the global competitive environment that we now participate in, where qualified Bermudians need every chance to seek meaningful employment, many individuals, including BIU president Derrick Burgess, are working on defining employment issues with local companies that are real, tangible and visible.

Just exactly how many of these post office businesses are there, operating in Bermuda.? Just exactly what do they contribute to the local economy? And how much of their gross compensation is silently siphoned right off the top to their home country? Now, just maybe I am naive and these questions are totally out of line. But two things continue to bother me. If it is a real business, where is it physically and how come we have to send our questions via snail mail? Never a sure bet these days JUST AN AVERAGE WORKER PAYING PAYROLL TAX Thanks from SPCA May 10, 2001 Dear Sir, On behalf of the Bermuda SPCA Committee of Management and Shelter Staff, I would like to thank the people of Bermuda for generously supporting the SPCA on their recent tag days in Hamilton on Friday, April 6, and in the parishes on Saturday, April 7. The total amount of money raised was $12,700.

I would also like to give special thanks to the kind people and organisations who selflessly gave of their time to tag on our behalf and without whose support we would not be able to continue speaking for those who cannot speak for themselves.

DEBORAH J. RILEY President Thanks to Belmont staff May 8, 2001 Dear Sir, I would like to publicly thank the staff at the Belmont Golf Club for all of the hard work and countless hours that they have endured in the last three months to ensure that we move forward successfully. In the last few newspapers, comments have been made about "Bermudians'' in the work-force.

I agree with business owners that it is difficult to find hard and dedicated workers, but what most companies do not seem to do is embrace their staff with respect and understanding allowing them the opportunity to do their job using initiative.

Although there is always someone considered a leader, a simple method of success is to surround oneself with successful and capable people. The right-hand man is Brian Morris who is the assistant professional at the Belmont.

His leadership qualities and dedication to the profession do not go unnoticed and is relied heavily on daily. The left arm is the guys in the caddy shop, Shawn Knights, Chaka DeSilva, Brian and Chris Smith and of course our inherited junior Rajiv Mallory. They are vital to the success of this operation and I know that they give 200 percent of their time to ensure that we are successful and achieve our goals.

The left leg is the Harbour Sights Bar where Swaine Eve, Coolidge (Papa) Durham and Relda Wellman combine to provide a fun and friendly atmosphere. The right leg is the "Terrace Cafe'' where Rosa Smith, Marchelle Simons and Samantha Smyth work countless hours in such limited space.

You young ladies are unbelievable considering what you actually do daily. This leaves me with the backbone of the operation, Evannie Dickinson, I cannot thank her enough for her commitment, not on the job, but off the job as well.

Three others make up the backbone of the operation and never get noticed for their dedication for without them none of us would be here and that is Garry Burgess, Debbie Ford and Gordon Slatford. Their vision for the operation always seems to go unnoticed and without their leadership and faith in us we cannot move forward.

It would be amiss for us to forget Joe Benevides and the crew of the grounds staff who are dedicated to ensure that the grounds and condition of the golf course is always maintained to the highest level.

Now! I know that there will be a lot of you out there that will make fun of this and that is what it was for, but the reality of the business world is that a business cannot move forward without the efforts of the people within and when combined to make one person your business can only be successful, so I want to openly thank you for all of the dedication and effort that you have provided to give us the strength to move forward.

We will all reap the rewards for some time to come.

ALEX MADEIROS Director of Golf Belmont Golf Club Lecture on Labour May 13, 2001 Dear Sir, Permit me to use your editorial page to invite the community to a public forum entitled "Work in Progress: Perspectives on Labour in Bermuda'' scheduled for Wednesday, May 30, 2001 at the Bermuda College North Hall Lecture Theatre commencing at 7.30 p.m. The forum will be broadcast live on 1340 AM radio. The Student Service Division of the Bermuda College and the Bermuda Broadcasting Company are sponsoring the event.

Some of the guest panelists includes Mr. Kit Astwood, Mr. Rolfe Commissiong, and Ms. Dawn Zuill. Our moderator will be Mr. Stephen Thomson of Mailboxes Unlimited.

I am sure participants will find the topics, which will range from training needs of Bermuda's work force, historical perspective of labour in Bermuda, and the legacy of labour, very informative.

We believe this forum is timely given the ever-changing work climate in Bermuda. We hope that participants will exchange ideas with a view to unlocking social barriers that impact work.

DECLINA R. BEAN-BURROWS St. George's