taxes and pension contributions will have sent chills down the backs of more than a few company owners.

Mr. Dennis, who last year threatened to name the companies who were in arrears, came good on his promise when he listed those companies which owed more than $50,000 in pension contributions.

Mr. Dennis was right to do so. In these cases, the companies are not holding back "their money'', but their employees', thus putting their pensions and well-being at risk.

Mr. Dennis is correct to criticise Government -- both the current administration and the previous one -- as well as the Civil Service for their collective failure to collect arrears in reasonable time.

His report has exposed some of the problems which the Civil Service faces and has also shown a fair amount of buck passing goes on as well.

As it stands now, different Government departments refer arrears to the Attorney General's chambers which must then decide whether or not toe issue a summons.

Government should follow the private sector's example instead.

When debts have not been paid in the private sector, a stern letter is followed by referral to a credit agency and ultimately the threat of a writ.

The embarrassment of the writ, and the likelihood that writs from other creditors will follow, is very often all that is required to ensure payment.

If necessary, an actual lawsuit, or in Government's case, prosecution is a last resort.

Instead, the current system seems to be designed to make it as hard as possible for the Government to collect taxes. There has to be a better way than the one described by Mr. Dennis for Government to get the people's money.

COLLEGE DEGREE EDT College degree The Bermuda College's announcement that it will offer a four-year Bachelor of Business Administration degree in conjunction with Mount St. Vincent University is good news.

It is line with the College's plans to become a "university college'' offering full degrees in specialised areas while maintaining much of the flavour of a community college.

This newspaper has long believed the College should refrain from becoming a full-fledged degree granting institution, primarily because young Bermudians benefit from exposure abroad in colleges and universities which can offer wider and more diverse curricula, a greater range of facilities than the Bermuda College can hope to offer and the personal experience of seeing that the world is much bigger than little Bermuda.

Nonetheless, there will always be Bermudians who are unable to go overseas.

For them, this degree programme is a golden opportunity.

It may well be that the programme attracts more mature students than it does recent high school graduates. There is nothing wrong with that as giving adults the chance to improve their qualifications has always been a central part of the College's mission.

The College has made enormous strides in the last 25 years in gaining recognition and accreditation around the world. The fact that this degree is being carried out with Mount St. Vincent can only add credibility to both the degree and the College itself.