duty on educational tapes which were tax-free for 30 years.

And he has given the Post Office permission to either destroy the audio tapes or send them back to the publishers.

For about 30 years, Dr. Swan has been receiving audio-cassette medical journals duty free. Earlier this month, he was told by Customs that he would have to pay duty on them.

On Wednesday, Dr. Swan sent letters to the publishers of the audio tapes cancelling his subscriptions to "Audio Digest of Internal Medicine'', and "Accell: The Audio Journal of Cardiology''.

Dr. Swan, a licensed medical doctor in the US, says constant education is one of the requirements for keeping the US licence active.

"I also use them to keep up to date on the world of medicine,'' he said. "I don't have a problem with paying the money... It's just the principle behind it.'' He said it is easier for him to listen to lectures on his profession than to read the various printed material, which at times can be out of date.

In a letter to Postmaster General Cleveland Critchlow, Dr. Swan argued: "Both of these journals have been languishing in the Post Office since last fall due to the fact that the Collector of Customs, Mr. William LeDrew in agreement with the Minister of Finance Mr. Eugene Cox have deemed them dutiable after 30 years.

"These tapes had been certified by the Department of Education on my return to Bermuda,'' he said.

He noted that this had been done through former chief education officer Sinclair Richards.

He continued: "As a matter of principle, I refuse to pay taxes on educational material.

"This letter is to authorise you and your staff to dispose of these educational tapes, either by burning them or returning them to the publishers.'' TAXES TAX