which have been free of tax for 30 years.

Dr. Beresford Swan has slammed Customs officials after learning he was liable for duty on the tools with which he has been updating his medical knowledge for the last three decades.

And in a bizarre twist, he claimed Customs told him it was the actual audio tapes that had duty levied on them -- not the information included on them.

He said: "They tell me that the cassette itself is dutiable, not the information on it. I have not personally read the Acts, but all the people who should know tell me the tapes should not be taxed.'' His letters to the Collector of Customs William Ledrew and Minister of Finance Eugene Cox, as well as to the Chief Medical Officer and the Department of Education have gone unanswered.

The Royal Gazette put calls into Mr. Ledrew but recieved no response.

TAXES TAX