of Immigration and copied to The Royal Gazette .

August 12, 1999 Dear Mr. Drinkwater, In a time when we constantly hear about the decline of the "Bermudian Spirit'' and poor service, I would like to commend a member of your department for exemplary service and great Bermudian spirit.

As the VP of the Bermuda Songwriters Association, it was my duty to make inquiries to the Department of Immigration. The information required was about temporary work permits for a workshop that we were hosting with a panelist from the United States.

I was told on my first contact to your Department, a few months ago, that our event did not require Immigration permission. It wasn't until a week before the event that, in a casual conversation, I was informed that we did in fact need permission.

The next time I called I asked for Brenda Smith, who was on vacation, so Debbie Kay Martin filled in and explained the process to me in detail. She was very professional and friendly. I was put at ease by her and was able to get my request taken care of quickly and efficiently.

I believe that Ms Martin is an asset to your department and her commitment to going the extra mile to give good service and a positive Bermudian spirit should be recognised.

CRAIG TYRRELL Vice President Bermuda Songwriters Association Please don't widen cars August 26, 1999 Dear Sir, May the heavens preserve us from the totally disgusting greed of those responsible for even the notion of introducing larger cars to this most beautiful Island! It is mind-boggling to even think that such a decision would mean, in widening of roads, destroying the very charm that our narrow winding roads provide, and the parking problems would be horrendous, to say nothing of the added pollution.

I LOVE BERMUDA Smith's Parish Land tax will hurt elderly August 28, 1999 Dear Sir, Somewhat belatedly, I must confess, I should like to add my comments to those voiced by Mr. Cracknell in his letter to you regarding the new ARV's. My concern is for my fellow-seniors who seem to be unaware of the impact of the new valuations. I have been dismayed at the number who are unconcerned about the increased ARV's "Because seniors don't have to pay Land Tax anyway!'' Seniors need to be aware that just because they did not pay Land Tax on the former ARV's, it does not mean that they are exempt now. They may not be! While the figure at which Land Tax is due has been increased by 50 percent to $30.000 -- the Tax Rate above that figure is, I understand, 22 percent after the discount of 60 degrees (which may nor may not be given in future years).

My advice is...check your ARV and, if you feel the increase is unreasonable, send in your objection. I believe we would all do well to heed Mr. John Barritt's warning in "House of Cards'' (Mid Ocean News, Friday, August 27) regarding the Land Tax Amendment Act, that "the full effects... have yet to be felt.''.

CONCERNED SENIOR City of Hamilton Saddened by closure August 23, 1999 Dear Sir, I cannot tell you how sad I felt to read that Mr. Patrick Johansen is forced to close his shoe repair shop in Washington Lane. I believe his father started that business more than 50 years ago and it only goes to show that this Government has no idea about how businesses operate. I personally know of three other small businesses that plan to close this year: I believe the latest increase in land taxes was the final straw.

Businesses provide jobs for Bermudians -- even small businesses such as this one. I wonder how PLP supporters now feel about their MP's flying first class around the world, hiring unnecessary limousines and generally wasting the tax payers' money, then making it impossible for small business to survive. Mr.

Johansen worked many long hours for very little profit -- if any, and it has to be upsetting to read about the excesses of our new Government. I wonder when the PLP supporters will realise they have been duped.

JUST WONDERING Southampton Proud of new firefighters July 16, 1999 Dear Sir, I had the pleasure of attending the Bermuda Fire Service Passing Out Parade on July 15, 1999 at the Fire Service Headquarters. The programme was remarkable, with full drill demonstrations of services which are provided by the organisation. The performance of the recruits were astounding as they carried through their simulations, with precision, tenacity and pride.

To the dignitaries, instructors and assistant instructors, you are commended for the time and effort that was invested in and ultimately led to the success of the recruits.

To the recruits, you have all done an exceptional job of representing Bermuda, at home as well as abroad. As the first recruits in Bermuda's history to undergo extensive training in Surrey, United Kingdom, you have done yourselves and Bermuda very proud.

To my brother Ivan L.E. Dyer, "Fire fighter No. 98'' your family loves and is extremely proud of you, and we also wish you the very best as you undertake this challenging but rewarding career.

LYNNEE TANNER Warwick Parish Diesel price is too high August 28, 1999 Dear Sir, Please allow me to bring to the general public's attention that there is definitely price gouging among some of our gas stations.

I may say that I spend an average of $250 a week on Diesel. I did a survey of some of our service stations and found the Esso Automart 24-hour gas station on Richmond Road in Hamilton is charging $9.19 a litre for Diesel. I visited eight other service stations, Shell and Esso Islandwide, and their prices were $9.12.

Diesel fuel is supposed to be the exact same charge per litre. Is this service station overcharging for the convenience of 24 hour opening? I will be contacting Esso Oil Company headquarters in Ferry Reach and the Minister of Finance whose department sets the price of fuel to Bermuda.

All fuel, be it diesel, gas, kerosene is supposed to be the same price. Thank you, Mr. Editor, I most definitely will not be going back to Richmond Road Esso. Shell Gas, BIU Gas, Paget Gas here I come.

FEELING CHEATED Warwick