Please allow space in your column to address as I see it an ever increasing problem in the waters of Bermuda, the abuse of Public Docks! I encountered a very frustrating situation on Father's Day, Sunday June 20, 1999. I was invited on a friend's boat and told to meet him at the Public Dock in front of Woodys Restaurant in Sandys. On arrival, there was a very large motor boat parked at the dock and the occupants appeared to be washing the boat down. As my friend approached the dock in his much smaller boat, no attempt was made by the skipper of the larger boat to pull out and let us load, seeing that we at dockside had much food and refreshment to load on board. We were forced to scamper and struggle with our possessions across the much larger boat on to our boat, with no offer of assistance I might add from the occupants of the larger boat.

I plead to all boat owners to have consideration for others when boating, especially when it comes to keeping public docks clear at ALL times: These docks are for everybody's use, not a select few! DISGRUNTLED GUEST Sandy's Parish Ideas to improve tourism June 29, 1999 Dear Sir, Please allow me to express my concern regarding the current state and the future of tourism in Bermuda. I believe I am qualified to make my upcoming statements, as I have a degree in Hotel, Restaurant & Tourism Administration as well as having been a successful hotel manager in the States prior to moving to Bermuda.

The primary basis of tourism is to understand there are four basic target markets: discount, group, pleasure and business. In order to be profitable, whether it be destination, hotel, store etc., you must cater yourself to AT LEAST one and preferably two or three of these markets.

Bermuda doesn't cater to the discount traveller, prices are simply too high.

Group business doesn't do as well as it could here considering the lack of convention centres and substantial group rate discounts offered elsewhere. As for pleasure travellers, all I need to say is, know which side your bread is buttered (good idea to insult New Yorkers). The last opportunity is business travellers and that market has been dealt yet another blow by the recent cancellation of funding for the Bermuda Society. Why cripple a volunteer-based organisation that generates not only business travel but also potential established companies in Bermuda -- in turn creating jobs for Bermudians.

I have worked in the hotel industry on this island. I no longer do simply because I am embarrassed by the severe lack of a polite "go the extra mile'' level of service that most Americans and Europeans are accustomed to.

My proposal to drastically improve the current situation is three, not so difficult, requests. First of all, bring hotel employee unions under control (if not get rid of them all together). Make service employees earn their raises and gratuities, as well as pride in their performance by providing excellent customer service. Secondly, offer the occasional discount. I understand that there are budgets that need to be met but profitability is a combination of average daily rate as well as occupancy. Maybe offer "extended stay'' discounts to those guests staying (5) nights or longer. It costs a hotel a lot less to have a guest stay (5) nights than (3) nights. Finally, let's not shoot ourselves in the foot with insulting ad campaigns and reduced funding for tourism efforts.

Even though I was not born here, I am married to a Bermudian, and I do care about this island. My husband and I would like to raise our family here but we frequently worry that the instability and irrational thinking will cause permanent damage to the place we consider home.

JESSICA CRUMLEY Pembroke Overwhelmed by kindness June 13, 1999 Dear Sir, Our visit to your lovely Island this past week was wonderful. We had the best time.

I would also like to let your readers know about the excellent treatment I received from a Bermuda gentleman when I became involved with a Portuguese Man-of-War.

I was snorkelling at Church Bay and was stung by something that caused me great pain. I made my way back to shore with the help of my friend and went up to a man who was renting snorkel equipment. I was not a client as I had brought my own equipment. This gentleman could not do enough for me. He informed me of what had happened and spent a lot of time looking after me. I was extremely happy that there was someone on the beach that could help me. He had a first aid kit, a phone and fresh water. He very carefully scraped the stingers off me and washed me down with ice water. He kept asking me how I was feeling and suggested that maybe a visit to the hospital would be a good idea if the pain continued.

In short, the Church Bay Beach Snorkelling Concession run by Alex and Glenn was a godsend when I had my problem. I think it is an excellent idea to have a local person who knows what they are doing available to tourists when we get in trouble like I did.

To these two gentlemen I express my sincere thanks.

IAN HUME Toronto, Canada Why not a tax on profits? June 26, 1999 Dear Sir, A lady is quoted in the paper as saying that she shops strictly locally for her clothing because, among other reasons, the `returns and alterations policies' are so liberal here. Another very good reason she might shop locally is that of every dollar she spends, roughly 27 cents goes the following week straight into a Bermudian's pay, instead of into someone's pocket in the States.

As more Bermudians are employed in retailing than even by the hotel industry (or any other employer groups except the Civil Service), this lady's patriotic attitude strongly supports numerous Bermudian's pay cheques.

Also, out of the lady's dollar, about 17 cents goes to pay duty. The effect of this tax on Bermuda importing businesses' prices, unlike those in the US where the tax does not exist, has made almost everything so expensive, compared with the States, that the tourists won't come and most locals shop away whenever possible. Even the international companies and the lawyers rebel at the salaries they must pay so that their employees can afford to buy $5 gasoline.

The temporary building boom excepted, lawyers, accountants, local insurance companies, and the Exempted Companies themselves, import virtually nothing.

So, on an ongoing basis, they avoid Bermuda's primary tax entirely. Employing comparatively few, and being untaxed, the industry is able to pay exceedingly well. The relatively small portion of these salaries needed for local expenses, upon which Government depends for duty, is also minimal, certainly compared with Tourism in general with its large Bermudian work force that of need spend their pay-cheques virtually in total, locally, every week. As does Tourism, the tax-exempt entities require public services, but they are exempt from the taxes required to run those services. Funds that the Tourism based business must pay in taxes, are free for self-serving interests, i.e., instead of paying tax to improve the school system as a whole, the tax exempt sector gives money to schools such as the Saltus Grammar to guarantee openings for their employee's children. Also, money that would normally be paid in tax to improve the housing problem overall, is free instead to rent houses for expatriate employees, running up the rents for everyone.

Government needs revenue, as Renee Webb has said, but should the burden fall almost entirely on the tourism sector -- dictating a price structure that is ruining the business that supports so many Bermudians? Should not a system be devised where both industries pay tax according to their degree of success? Everyone agrees that income tax is not an option but why not a tax on profits? No profit, no tax -- who except the greedy, could complain about that? Perhaps it is time to bring the prices down to restart the tourism business, by getting the tax exempt companies, and the lawyers etc., to pay at least a few of the lady's 17 cents.

FAIR'S FAIR St. Georges Make use of SAL site June 29, 1999 Dear Sir, I read with interest that the BEF centre plans had been refused by the DAB.

I agree it would be an ecological disaster and I would point out the facilities are sufficient as they are.

There is a large arena -- if rails surrounding the race track were movable it could be enlarged further for shows. A full size dressage arena fits into the show area. To have show jumping and dressage going on simultaneously is most unlikely because that would require a grand show involving expensive show horses from abroad. Valuable horses are never entrusted to inexperienced and rowdy grooms/ground handlers. Anyone wishing to drive I suggest movable fencing.

The issue is a larger track for pony racing. I visited SAL in Southampton yesterday and the area would seem eminently suitable. The ground has already been desecrated -- everything taken out (nothing put back as is the Bermudian way). It requires imagination -- fill -- top surfacing drainage etc. On the way to the excavated SAL site there is a ramshackle stable and I saw a horse, ill kept and in poor condition -- another horse lover I am sure! Perhaps proper stabling could be built on site enabling ponies to be trained there halting the cruel madness of obese men driving ponies at top speed up hill and down dale with the ponies heads checked as tight as the rein will allow.

SANDRA OUTERBRIDGE Paget