This may be the forerunner of a number of similar letters you will be receiving in the next few weeks (or however long it takes Government to distribute the new land tax bills). And I predict that most of them will be from individuals who like me will be suffering an astronomical increase brought about by the new tax structure. These persons are typically retirees (pensioners if you will) who own and live in a moderately valued cottage.

Without boring your readers with detailed figures and percentages, this is the scenario in a nutshell; the Finance Department, in its wisdom, has adopted a formula which includes more than doubling the Annual Rental Value but only increasing the pensioner's relief by 50 percent (from $20,000 to $30,000).

This has the effect of not only increasing dramatically the amount payable but means that the retiree pays all of his tax at the super 22 percent rate. To be more realistic the relief should have been hoisted to $35,000, or indeed similar to the ARV, perhaps raised to $40,000. I ask you sir, was it the intention to raise a pensioner's land tax from $10, to $1,200 in one fell swoop? Government employees, who love to throw meaningless statistics at the public, might like to know that this increase is equal to 12,000 percent. What was that the Finance Minister was saying about pensioners paying less than previously! PETER J. WILLCOCKS Smith's Parish Tax drives away jobs July 10, 1999 Dear Sir, www.landvaluation.bm has been a brilliant way for the Government to deliver bad news to hundreds of Bermudians who can still afford a computer. For those of you who are less fortunate but who have worked hard enough to build a nice home in Bermuda, the "Land Tax Shock Wave'' will hit during your next tax notice. The Government has quietly raised the average rental values on most Bermuda homes and businesses, in order to raise taxes without raising the tax rate.

Thanks to a colleague who pointed me to Government's new website, I was able to receive the bad news early. The land tax on my home shall increase 40 percent. I am a married, middle-aged Bermudian, with a wife that works full time, two kids in school and a third on the way. I run a small financial service business on the Island with both local and foreign employees. Since I spend my life evaluating how public and private policy effects different economies, I decided to look beyond the screams of the political pundits. My father taught me from a young age to avoid Bermuda politics -- "It's bad for business''.

I took a sample poll from my employees, clients and local businessmen to gauge the impact of the new taxes. The first thing I discovered was that many of them were too busy to know that a change was taking place. Most importantly, I discovered a lot more people and businesses will be paying higher taxes than lower taxes. From my evaluation total land collection will be significantly higher. Young Bermudians with starter homes will only be saving modest amounts of money. Since housing prices have risen so much, most Bermuda homes do not fall in the first quartile of the tax table. For example, a low-end studio apartment, that was a converted garage, had a $22,500 annual rental value according to the new assessment. At the middle and upper end of the scale, tax will increase 20 percent to 100 percent in many Bermuda homes.

Business will also be charged higher taxes. Some businesses estimate that they will pay several hundred thousand dollars in additional land tax. I assume my office lease will increase, as Hamilton landlords pass on the higher taxes. I will either pass these costs on to my customers or hire less staff. Grocery stores and other retailers will try to charge you more for your purchases to recoup the increased cost.

That leads to Bermuda's biggest problem. It has already priced itself out of the hotel business. Exempted companies often subsidise their local and foreign employees' housing. They can no longer afford to place their employees in the average Bermuda home that has an ARV of $80,000 to $100,000 per year. The heads of ACE and XL are able to either hire people in any of their locations around the world or pay twice as much to employ someone in Bermuda. Brian O'Hara and Brian Duperrault have been strong supporters of the Island's development but they are ultimately responsible to their shareholders. Bermuda jobs will go to less expensive locations and ultimately Bermuda offshore businesses will disappear with the Bermuda tourists.

The question is why does the Finance Minister need the increased revenue when Bermuda's current tax base is sufficient to fund current spending? The Government's plan to build more low cost housing should ultimately meet the needs of the people. This could be supplemented with an increased programme of low interest loans to allow Bermudians to own properties. At the same time, free enterprise will give local businessmen incentive to build more rental properties, if required. My conclusion is that Bermuda families and businesses will suffer from this tax increase which will only lead to higher inflation for everybody and drive jobs away from the island.

NO NEW TAXES City of Hamilton DANGEROUS DOGS Both sides of the fence July 15, 1999 Dear Sir, I have been reading in the daily newspaper the concerns of this community over the numerous dog attacks. As a registered professional dog trainer, and breeder with 20 years experience, I find it necessary to share my personal view on the subject.

On Friday July 14, 1999, my son was attacked by a Pitbull while playing at Admiralty House Park. This Pitbull was allowed to run free and was supervised (or should I say unsupervised) by a young boy. This is something a responsible dog owner would never do.

For the first time in my dog training career, I find myself on both sides of the fence. As a professional dog trainer and a breeder of Rottweilers, I know that the pitbull is a wonderful breed. In the United States this breed and other breeds that are spoken of in a negative manner are doing a lot of positive things, i.e. competing in weight pulling, Hang Time, Agility, Obedience and Shutzhund to name a few. These breeds are also used as Therapy dogs, which means they go into senior citizens' homes to be companions to our senior citizens.

It is time the powers that be (whoever they maybe) realise that just like we have unpleasant and bad people in this world, we don't just remove them from the face of the earth, why should these breeds suffer in such a way? Why are we just highlighting these problems? In doing this, it is making it very difficult to own the dog of your choice.

In my view, the problem starts when the breeder puts the two dogs together for mating. When we purchase these dogs we need to ask more than the question of how much? As prospective owners we need to ask about the bloodline, and temperament of the parents, or even ask about previous puppy owners who could verify the quality of the breeders' past litters. Do we check to see if the breeders have a breeders' permit? Do we know that it is illegal to purchase any puppies from someone who does not have a breeders' permit? I have seen a lot of unstable dogs that have been bred together. There is a saying: "What's in the goat comes out in the kid''. When breeding you must have dogs that are sound in mind and body in order to produce quality puppies and to minimise future problems.

Training only enhances the qualities of a well-bred puppy. Dog owners, breeders, and trainers in this country need to educate themselves and the public. Remember breeders, your responsibilities do not end with the exchange of cash. It is a lifetime commitment. Do not wait until our Government is pressured into making decisions that we as owners, breeder and trainers should be doing. Join one of the many dog clubs on the island and do the right things were our breeds are concerned.

Dogs are a lifetime responsibility.

MR. CHARLES BUTTERFIELD Breeder, Owner and Trainer Hamilton Parish Foresight is needed July 14, 1999 Dear Sir, I write in response to your correspondent signing him/herself "Responsible Presa Canario dog owner'', an individual who tells us in their letter that they are also a breeder of these dogs.

I do not believe that the words "responsible'' and "Presa Canario'' belong in one sentence together if we are thinking of Bermuda's best interest.

Consider the following facts: The Presa Canario is a giant Molosser-type dog which was developed specifically for dog fighting, whose numbers dwindled to almost nil by 1960 due to the banning of dog fighting in most civilised countries including its native canary Islands. It is an extremely powerful dog, which is most noted for its fearless and forceful nature. As with other similar breeds such as the Cane Corso, this breed has experienced a revival because of the demand coming out of the USA for ever more powerful and intimidating canines.

This demand cannot be seen in isolation of the culture and lifestyle both of those people making the demands and those willing to supply. The USA supports a gun culture, and there it is every citizen's right to bear arms. Would this be correct for Bermuda? Of course not. These dogs are often used as a supplement to personal protection in the USA or a substitute for a personal weapon in certain other communities. Since they are in so many cases an extension of the owner's aggressive personality (poor dogs!), sadly there is no place for them on this tiny island.

This is not to say that "Responsible'' is an undesirable or lawless citizen.

He is at best extremely naive and easily influenced by the advertising in the US dog media and on the Internet. He must also remember that he presents to certain youngsters an particular image of man plus dog which is not necessarily the one he thinks he is fostering. There is also an unending supply of erroneous information and self-styled experts ready to drop in on Bermuda as a guests of people like "Responsible'', to offer "security training'' classes etc., none of whom possesses any bona fide higher education in animal behaviour, or genetics. There is a corresponding number of self-styled Bermudian experts who have done a two week course somewhere in the US, returning home to offer "Schutzhund'' training to one and all -- at a price of course -- and naturally advice to Government, whose ministers are often prone to listening, instead of taking advice from those properly qualified! Now to the word "Schutzhund'', Mr. or Mrs. Responsible. This is derived from the German word Schutz or protection. Or do you mean Schutze , meaning marksman rifleman or hunter? In which case it would be a Schutzenhund (Jagthund)! There is no hunting in Bermuda, so unless the rifle club have taken to testing canines as to whether or not they are Schuss-fest, we assume that you are referring to the examination of all dogs in Germany which are used in Schutzdienst or in the service of protection: This examination of dogs which is predominantly intended for the Alsatian-type dog, although it is used to evaluate individuals of all other breeds and indeed cross-breeds, begins with assessment of the animal's character, constitution, condition, psyche, various drives and temperament. Without boring the reader to death, but to give just one small example, only dogs with a "sanguine'' temperament are considered safe to train as a Schutzhund. On preliminary assessment alone most of the fighting breeds of dog are unsuitable indeed undesirable for this work. Guard dogs of the Rottweiler type are often too aggressive, or slow to respond to release commands to pass this test. This is why Rottweilers have, for example in EU countries, been taken out of Police service except as an essential addition to the anti-terrorist unit of the armed forces. The soldiers who handle these dogs have them living with them 24 hours a day, and bear full responsibility for them. They never change hands of handlers, and are destroyed if for whatever reason the handler can no longer keep the animal. I have been treated to a demonstration of the performance level of these dogs by the Austrian anti-terrorist unit, and the thought that any one of these animals could be misused, or indeed these techniques offered to the general public to use on their Molossers, Rhodesians, Pitbull is disgraceful for any country, but absolute insanity for Bermuda.

Sir, the legislators and law enforcers of this country must start to see the overall problem of "dangerous dogs'' for what it is, namely a true reflection of, and intimately connected to our social and civil disorder problems. As for "Responsible'' I just wonder who is buying all the pups, and whether these potential owners have been temperament tested by anyone other than "Responsible'', whose ability in this area I am inclined to doubt. As for the so called "secure areas'' for the "security'' training of anything from a Ridgeback to a Bandog, does a wire enclosure with open gates in the middle of Cooper's Island Nature Reserve count? Apparently so, as the Bermuda Police are not overly concerned about this activity, even at 11 a.m. on a Sunday morning.

I know this, because I thought I was doing my civic duty by calling them to have it stopped at the end of last summer, only to find myself on the receiving end of a counter complaint by the conductor of the "training'' for trying to ruin his means of making a living! A complaint, which incidentally the Police did follow through on! Oh well, we really do live in another world. Perhaps someone with an ounce of foresight may read this letter, before we get nonsense legislation passed by overwhelming majority without parliamentary debate.

HOPEFUL HOUND Pembroke TV coverage told truth July 15, 1999 Dear Sir, I refer to the recent advertising campaign run by The Bermuda Department of Tourism under the direction of Mr. David Allen, in particular the outrageous advertisements "slurring'' Scotland.

Last week, during the Scottish Open held at Loch Lomond Golf Club, golfing fans around the world were treated to some of the finest, most picturesque photographic "shots'' of both golf and scenery.

The golf course looked in pristine condition, immaculate greens, thick green rough, a backdrop of mountains and lochs -- breathtaking! I also mention that while playing on courses such as Loch Lomond, you may come across the occasional deer, partridge, pheasant or grouse. Not to forget that instead of fishing your golf ball out of the Loch you could try for trout! During the televised Scottish Open, not once did I hear mention of players being "stuck'' in bogs, or of the wet conditions referred to in David Allen's advertising campaign. This week as we settle in front of the television to watch four days covering the British Open, held in Carnoustie, Scotland, no doubt we will be treated to much the same. But what does this compare to the hard baked summer fairways in Bermuda? As a Bermudian I dream of playing on courses such as these! If only we had something to offer our tourist -- a championship course which could host one of the most prestigious golf tournaments of the year. I only hope the next advertising campaign will encourage more positive feedback.

WLH Warwick