counterpart Eugene Cox during Friday's debate in the House of Assembly.

During the debate on the Transport Ministry, Mr. Cox was challenged to produce a review of Bermuda's tax system which was undertaken by a consultant in 1999 and he said would be made public.

Dr. Gibbons has repeatedly made requests for the report to be made public, but Mr. Cox challenged him on Friday to show where he had made this promise.

In Monday's session, Dr. Gibbons took great joy in reading to Mr. Cox, his first budget statement made in 1999 in which he said: "Mr. Speaker, in the election platform the Government pledged to conduct a review of taxation in Bermuda before deciding whether to make any changes in the structure.

"...I have met with the consultant who began the review of Bermuda's taxes and have asked him to perform additional work in his study area to assist me in my review. In due course his recommendations will be made public together with Government's response.

"The Government will fulfil its commitment to a tax review but the time available since the election has not been sufficient to complete such an exercise as at this date.'' Dr. Gibbons said this happened two years ago and the report had still not been made public, even though it cost more than $100,000.

Mr. Cox could not deny making the statement and quietly responded: "I thank the former Minister for bringing this forward, and the operative words are, `in due course'.''