end on Wednesday.

Amendments to the Land Valuation and Tax Act would impose interest charges on overdue land tax, Government Senator the Hon. Grant Gibbons said.

Opposition Sen. Terry Lister said it would hit small businesses and was "draconian''.

Government Finance spokesman Sen. Gibbons said overdue tax payments could still be staggered, deferred or waived. The Act was passed without objection.

The Customs Tariff Amendment Act and the Customs Tariff Amendment (No. 2) Act would streamline the system of customs duties, Sen. Gibbons said.

It would also mean residents will have a $200 duty-free allowance every time they leave the Island for more than 72 hours instead of two duty-free allowances of $250 a year.

Sen. Lister was concerned at the impact on local stores. There was also an anomaly in the rules, where an importer only had to pay 8.5 percent duty, but a business person who left the Island to fetch supplies personally had to pay 22.25 percent.

Sen. Norma Astwood (Ind) asked why a daily essential like toothpaste was rated under the higher duty of 22.25 percent, while perfume was taxed at 10 percent.

Why was polyester fabric, often worn by poorer people, taxed at a higher rate than natural fabrics like linen and silk? Why were clothes for adults taxed higher than clothes for children, and why was cutlery taxed higher than table and kitchen ware? Sen. Gibbons said perfume had a lower duty to stimulate tourist purchases.

Cotton, another cheap and basic fibre, was taxed at the lower rate, he said.

Silk and linen were under this category to stimulate tourist buys.

As for clothing, adults tended to have larger wardrobes and purchases were influenced by fashion.

He was not sure why cutlery was taxed higher than tableware. He presumed china, often bought by visitors, came under tableware.

After a further request from Sen. Astwood , he said he would find out why eyeglasses were not exempted from duty.

The Acts were passed without objection.

Also approved were the Government Fees Amendement Regulations, raising official fees by the rate of inflation.

The Hotels Refurbishment (Temporary Customs Duty Relief) Act Extension Order was also passed unopposed. Sen. Gibbons said this would extend tax relief on hotel improvements until June 30, 1995, giving owners further incentive to renovate their properties.