I am a first-time visitor here from England. I appreciate enormously the friendliness and welcome from the people I've met, and the beauty of Bermuda, its fascinating history and culture.

One small, jarring note -- is it really necessary to incarcerate highly intelligent creatures such as dolphins in that extremely small "pond'' at the Naval Dockyard? They seem doomed to swim around for the duration in what must be, for them, the equivalent of a gold fish bowl.

This is a small point and as a visitor from a highly imperfect country I hesitated in making it. But could you not do better for these creatures? CHRISTINE FOX-LEVY Waterloo House The cold hard facts January 17, 2000 Dear Sir, It had to happen -- after two months of exceptionally warm winter weather -- and readers of these columns might be interested to know a few facts about the current cold spell.

As I write, yesterday's minimum temperature has just come up on the TV screen showing that the low overnight was 46.2F.

On the 14th of January the minimum was 47.8 and on the 15th, 44.9. Thus three consecutive days below 48.

Whether or not the reading of 44.9 is a record depends on the data consulted.

I understand that our present weather office use statistics compiled over the past 50 years most of which were collated by the US Navy at the time they were responsible for local weather forecasts.

However, local statistics of all the main weather elements had been read and recorded by various organisations (including the military at Prospect) from 1891 to 1959 (when Bermuda's first meteorogical office ceased operation). The late Dr. W.A. Macky, along with members of his staff, researched all of this material which finally ended up in the form of ten booklets.

Suffice to say that the two sets of climatological data have never been amalgamated. Maybe our present weathermen will do something about that sometime in the future! Concerning the temperatures mentioned in my second paragraph, 44.9 is not the lowest ever recorded in Bermuda for in January of 1908 and 1923 the thermometer fell to 43.0F.

But there are two other interesting features of this present cold spell. They are as follows: Saturday's maximum of 55 which is one of the lowest ever recorded and, perhaps more significant, the temp range on Friday was 24 degrees, (the high being 71.8 and the low 47.8) which is greater than any previous daily range.

PETER J. WILLCOCKS Smith's Parish P.S. Since writing this letter I have read the item on Page One of to-day's issue in which it is claimed that 44.9 degrees is the lowest-ever recorded temperature. Not so, as I point out in said letter.

`Like all hell let loose...' January 7, 2000 Dear Sir, I have just returned from another wonderful holiday in Bermuda visiting family and friends. The weather was perfect, so were all the attractions.

The illuminations of the sea on December 19 were really something.

The beautifully decorated houses and then New Year's at the Dockyard. I have never seen a better fireworks display and the entertainment was really good but my evening was ruined by the chaos at the ferry.

We had waited a long time for the ferry and it came after 2 a.m. and it was like all hell let loose. I was in a wheelchair, so was another man, and we were pushed and shoved and nearly ended in the sea.

It was one of the worst times I have known. It was only when a lady screamed at the ferry men that we managed to get on. There seemed to be so many people trying to get on the boat.

I was in tears and I am in my 80th year and I was so frightened. I hope they will continue this event at the Dockyard but please have someone to keep things in order there.

BETTY COLEY Hampshire, England A two-tier solution Dear Sir, I fully understand why it was necessary to review and revise the annual rental valuations in Bermuda. However, I believe the application of the tax on the revised valuations is not equitable as it does not just apply to only citizens who are renting their properties but also to citizens who are sole occupiers of their own homes.

I realise that it has always been this way, but the new tax structure is bound to create hardship for elderly people who have lived in a family home for years and are often "property rich, but cash poor''.

There are numerous instances where a person's sole income is approximately $9,000 per year from a government pension and now in some instances, their Land Tax has been increased by over $3,000 per year.

I anticipate that your immediate response will be, "that in circumstances involving obvious hardship there is the opportunity to appeal.'' I suggest though that a "means test'' is demeaning for the average elderly citizen who has contributed to Bermuda for all of his or her working life.

One solution would be for such a person to sell their family home -- but I do not think that was the result you intended.

A better solution would be to install a two-tier tax structure, one level of people who rent their properties and another for those living alone in their home.

I hope that you will give my suggestion serious consideration because I believe that you have the interests of the whole Bermudian population at heart.

Unsigned Pensioners plundered Dear Sir, In July 1999 I mailed the attached letter, regarding the implication of the new land tax directly to Mr. Cox, the Minister of Finance.

I am sad to report that to date he has not had the courtesy to respond. I think that this is a strange way of fulfilling the promise the PLP made of maintaining open lines of communication with the electorate once they achieved power.

I recall that they also promised to take better care of our elderly citizens.

When I wrote to the Minister in July, I had in mind an elderly citizen who "enjoys'' a pension of approximately $9,500 per year and her Land Tax has increased by $2,456 per year from $2,032 to $4,488 per year.

I might add that a contributing factor to the increase was that the relief this pensioner had always been entitled to was reduced by $263 from $1,103 in 1998 to $840 in 1999.

I am relieved and pleased that the present Government is taking "better'' care of the elderly otherwise some old folks could really be experiencing financial difficulties. After all, the pensioner I refer to will still have about $5,000 left for the whole year! CERVANTES Forward planning, please! January 21, 2000 Dear Sir, Every year our company sends a considerable number of articles by mail to customers in the United States.

This year I have had well over a dozen customers write, fax or phone to say that they have not received their packages. These packages were mailed on various dates in October and November. In today's mail, I received two more complaints reporting non-delivery.

If Bermuda is to continue to regard itself as a first world country, rather than third, then reliable, timely and cost-effective mail service is an absolute requirement.

Every Christmas we receive rather smug platitudes from the Postmaster regarding late mail deliveries. From year to year, there is no improvement and the perennial excuses are trotted out, usually blaming some overseas administration.

You would think that Christmas comes as a surprise to them every year. Surely some forward planning is called for to anticipate this annual problem? NOT HOLDING MY BREATH City of Hamilton A disturbing sign January 16, 2000 Dear Sir, We arrived Thursday, January 13th for our 20th visit to Cambridge Beaches in 20 years.

Sundays include a walk to St. Joseph's church along Kings Point Road. Usually all we notice are squashed frogs, but today we were really surprised to see a nusty abandoned car, hundreds of bottles and -- well -- junk by the side of the road. This is something we never expect to see in Bermuda.

I call this to your attention because it is so uncharacterstic of what we have known and enjoyed about this Island.

I hope you can have the authorities do something about this. As a former resident of New York City, I am aware of the disturbing advance of signs of let- down. Please - don't let it go any further.

RAYMOND L.

New Jersey