golfers and people involved in other recreational activities to be taxed as well if Government does not repeal it.

They charged the new registration fee, effective April 1 and which taxes boats for private use according to size, was "excessive'', "unjust'' and "discriminatory''.

The fee, which was $25 for all boats, now starts at $25 for a ten-foot boat and goes up to $550 for boats over 50 feet.

The tax is "nothing more than a cash hunting expedition'', Boat Bermuda spokesman Mr. Brian Hollis said at the group's first public meeting last night. "What other fees or taxes have increased by 200 percent to 2,100 percent?,'' he asked.

The meeting took place at the Mariner's Club and was attended by more than 50 outspoken boat owners and enthusiasts.

A second meeting is set for next Thursday when members will discuss their concerns over the tax with its creator, Finance Minister the Hon. David Saul.

Their biggest gripes with the new fee were that it increases with boat size and excludes charter/tour and fishing boats.

Mr. Hollis said he knew of many fishing boat owners who used their boats for pleasure. And he pointed out pleasure boaters do not make a profit as tour boat operators do.

It is "fundamentally wrong'' for Government to view a person's "legal recreational pursuits as a basis for levying a tax'', Mr. Hollis said.

However, he said Boat Bermuda would have no choice but to insist other forms of recreation be taxed if Government refuses to rethink the fee or use a more "equitable formula'' for assessing it.

"If Government continues to tax us then we have to take a stand and insist other types of recreation be taxed -- and it won't be a pretty scene','' Mr.

Hollis said. "If recreational boating is taxable it leaves the doors open for new fees on other forms of private recreation.

"It stands to reason that if the benefit of any new assessment is to be spread among the public generally, then the cost should also be spread among the public generally.'' Guest at the meeting, United Bermuda Party executive officer Mr. Joe Gibbons, admitted the main reason for the tax was to raise money for Government's coffers. And he said it was "unlikely'' Dr. Saul would repeal it.

On the issue of the tax being progressive, Mr. Hollis said: "Boat length is neither a true reflection of a boat's value nor an individual's ability to pay.

"The implication of this tax is that the longer the boat the richer you are and hence the greater your ability to pay.

"There are many large boats plying Bermuda's waters that are not valued at anything near some of the smaller, flashy boats.

Asked Mr. Hollis: "Older wooden boats are usually worth less than fibreglass ones. Why should they be penalised? I've already paid my `luxury tax' -- when I imported my boat. Now they are hitting me with another one.'' Another concern raised at the meeting was that the tax would discourage people from buying boats.

One person pointed out boating was one of the few sporting activities the whole family could take part in.

"You don't see whole families together on the football field or playing tennis,'' the boater said.

Another young man then admitted the new tax had made him think twice about buying a boat.

Concerns were also raised that since the fee had shot up so much the first year, Government may increase it considerably over the next five years.