I need to air my opinion on something very important to me and I thank you for providing the medium to do so. There has been a great deal in the newspaper recently about the plight of the dolphins which escaped captivity and though I seldom read or listen to the news, this is one item that will always catch my interest, not just because I love and respect all living creatures, but because in my youth I was privileged to work as a trainer at the Blue Grotto Dolphin Show for a few years.

The operative words here are "escaped'' and "captivity''. In a world which has zero tolerance towards slavery and unfair loss of liberty I find it appalling that dolphins are kept as captives for the financial gain of a few people. Of course most people do not `know' a dolphin intimately as I do and for those who would condone the captivity of a bird or mouse or lion and consider a dolphin to be like a dog which learns some tricks, perhaps this seems quite all right. However I'm sure that even those people would quickly change their minds if they got to spend time with dolphins and became aware that they are very similar to humans in many ways. In their love for each other, their community, their intelligence, even in their bickering and personality clashes. The realm of the dolphin is all the seas of the world.

They roam free, enjoying lives of happiness and ease. Their history with man has been one of guardian angels of many persons in trouble at sea and working to aid land-based fishermen with their catch. They have never hurt anyone.

They are beautiful and free.

How do we repay the blessing of having dolphins with us on the earth? We kill them by the thousands in fishing nets, capture them, make them live in tiny cages and put them on display to make money off their captivity. If you are reading this and you are of the black race, the last sentence should sound familiar to you and if you believe me that dolphins are like humans, then how can you continue to condone the use and abuse of these magnificent creature? I could tell you many stories of my time with the dolphins which would convince you that it is a dreadful sin to keep them captive; of times they played tricks on me, or saved me, protected me and loved me, but I do not have the space here, so I ask you to believe me and cease to allow this injustice to continue.

When I heard that Dolphin Quest was bringing dolphins here I made an appointment with the man who was in charge and met with him at an office at the Pembroke Princess. My concern, as I explained it to him, was that the neglect and lack of proper care that caused the untimely deaths of the dolphins at Blue Grotto should not be repeated. I went on to express my own hatred of keeping dolphins in captivity. His reply was assurance that the dolphins would be cared for by doctors and trained professionals who would allow no harm to come to them and he went on to say that the plan was for the dolphins to be in a cage for only two years in order to acclimatise them, whereupon the pen would be removed and they would be allowed to come and go as they pleased. He convinced me that they would be well cared for. However, though he tried, he failed to convince me that they would be better off than if they were free. I wonder how many people, especially if they were able to go anywhere in the world whenever they wished, would be happy to live in a box so long as they received lots of food. As I left, I informed him that although I am a person who hates publicity, that I would come forward if Dolphin Quest reneged on his promise to me.

So here I am. I would have spoken sooner, except that around the two-year mark, one of the dolphins became pregnant and I just knew that would be used as an excuse for not removing the cages. However, the apparent lack of concern for their safety in the hurricane shows me that they are no better than their predecessors and that their first priority is in retaining a valuable commodity and not the best interests of the dolphins. Also, since I believed they lied to the public about "restaurant quality fish'' (what a lot of drivel) in order to make sure the dolphins were hungry when they tried to lure them back, I now feel that all which was said to me in that meeting was a public relations snow job designed to keep me from airing my concerns. In the meeting, he thought I disagreed with keeping them captive, that it was better to be there where I could make sure they were cared for. More PR bunk! Please do not support this injustice to the dolphins any longer.

BRENDA E. MACDOWELL Paget More info on tax please October 10, 1999 Dear Sir, The Land Tax issue has raised a lot of concern and unanswered questions. Much of this is due to a lack of basic information from the media and unsatisfactory justification from the PLP Government.

As a responsible daily newspaper it would be useful if you could spare a page or so to print a copy of the Land Tax Act so that the people of this country could understand more fully what this tax is all about. It would also be useful if an article accompanied the insertion giving some history on what was done over the years prior to enactment indicating the reasons similar taxes were assessed in the old days and compare them to what services are being required to be paid for today. With some annual taxes being assessed at levels higher than that what some people earn, the people of Bermuda need to have some facts in order to accept or appeal these increases.

Any tax of any kind, by any government, should always be fair and equitable.

If you called all 40 MP's I doubt that 90 percent would agree on just what the Land Tax Act is all about. Many have indicated that it was for the cost of the garbage collection and street lights. If this is the case then the reality of the services provided are shamefully out of whack with taxes being levied as it costs no more to collect the garbage from a rich man's house as it does from a poor man's house. Similarly with lights on the public roads. We all use them, so we all have to pay for them regardless if one is driving an `a' class vehicle, a `g' class vehicle or just walks. The lights are there to see at night and benefit all regardless. Therefore everyone, no matter their location, should receive the same dollar value bill for services rendered by the Government. A fair and equitable tax system should prevail.

If the tax is strictly a `revenue earner', just to refill the Government coffers for more champagne and trips to Never, Never Land, then it is unfair and definitely not equitable as it clearly discriminates against the home owner that lives in his own home as opposed to those homes, condos, apartments, etc., that are rented, creating an income for the owner.

A family who works hard and builds or buys a home should not have to pay the same tax as one who rents out accommodation and makes a profit on the rental.

The person making a profit should be the one to pay a higher proportion of the tax. The people that own their own home and live in them should benefit most from the Act by paying the least taxes. Similarly, families that have inherited land or estates from their forefathers over many generations should not have to sell their estate just to pay a tax assessment that is beyond the families ability to pay.

For senior citizens over 65 years of age, on fixed incomes, there should either be a flat tax paid by all, or, a maximum ARV limit established no matter the location or value of the property. A fixed income is a fixed income.

Any major unexpected tax increase that reduces that income level will cause financial problems and reduce the quality of life for those individuals.

I look forward to your assisting the general public in a better understanding of the Land Tax issue to the Land Tax office and ARV assessors who may wish to give some insight, feedback and consideration to making the tax more fair and equitable, particularly to those who own and live in their own homes.

The present tax assessments, if not reduced across the board significantly, will lead to a long term deterioration of our total economy as our already `too high' infrastructure costs escalate and drive out many who contribute much at the high end of the income cycle and stop those from coming who are giving Bermuda consideration as a business centre. It's time to stop the revenue raising and cut the cost and size of Government that is clearly now beyond the peoples ability to pay for.

GEOFF PARKER Warwick Banging the drum Dear Sir, I must congratulate Bermuda Regiment Band on their visit to England and presenting the former Director of Music Major Dunn with his own regimental march in which he wrote for the Bermuda Regiment in 1965.

I may add though in the article it was said Major Kenneth Dill was the first Bermudian Director of Music for Bermuda Regiment Band is incorrect. The first Bermudian of Music was Captain Horace Gibbons and his assistant was bandmaster Callabrae and these two fine men did all their music studies here in Bermuda and did just as well as Director of Music who have been overseas to train and they were highly respected and still are.

Captain Horace Gibbons is doing a great job at R.A.A. club and was highly honoured last year. Band Master Callabras is doing a great job at Richard Allen AME Church.

Thanking you Mr. Editor, for allowing me to set the record straight.

A MARCH BAND VETERAN Warwick