Dear Sir, I read with interest your editorial of today's date concerning the notion that our Government might consider taxation of online transactions. (The possibility was mentioned at a Chamber of Commerce members' breakfast at the Hamilton Princess Hotel one week earlier.) In your editorial you say: "... one has to wonder why she raised the issue in the first place.'' Please allow me to correct you.

The Minister of Telecommunications and e-commerce did not raise the issue. I had recently heard an American politician, campaigning for the presidency of that country, argue that online transactions should not be taxed in the infancy of e-commerce. The clear implication of his statement was that a taxation policy was being considered in the US. Indeed, I later read that their postal service had already raised the idea of taxing e-mail. My curiosity was piqued about an issue you, yourself, referred to, i.e.: How any government could hope to monitor such transactions both equitably and cost effective. I, therefore, asked our guest speaker, the Hon. Ms Webb, what ideas our Government had on the issue of taxation and e-commerce.

That taxation might be being considered came as no surprise; that the business community would view such a notion askance was equally to be expected. The true value of the interchange lies in the fact that the Minister spoke frankly and that the business community, especially those most directly concerned with developing this sector, had the opportunity to respond in a timely manner -- before the idea of a tax had become set.

Welcome democracy and openness! I am confident that Bermuda will not rush to distinguish itself as the first domicile to try to tax the cyber-economy. If and when such taxes become therm, I am equally sure that our government will have informed itself adequately as to the various means by which such things have been attempted, how successful (or not) they have been, and how to stay on the competitive side of the mid-line.

The Hon. Ms Webb is, as you rightly pointed out, well educated and intelligent and doing a good job in a difficult ministry. As long as we don't overreact, it costs none of us anything to float -- or to burst -- a trial balloon, and it has tremendous value to all of us when Government takes this kind of frank exploratory approach to new ideas. Please let us not do anything to discourage open and early communication.

CRIS VALDES-DAPENA President Bermuda Chamber of Commerce Photo a `slap in the face' June 22, 1999 Dear Sir, After an immaculate Queen's Birthday Parade I was incredibly disappointed with the front page photograph and the accompanying caption.

Over 80 young men, most having only been in the Bermuda Regiment six months, worked for several weeks late into the night learning, yes mastering, the drill which formed an integral part of Monday's celebrations.

Likewise other Bermudian service, the Police, the Cadets, the Fire Service and the Sea Cadets participated in fine fashion and were excellent examples of their respective units.

However, your newspaper chose to highlight a foreign unit, who with one rehearsal were miraculously allowed to lead the parade and further marred proceedings by mopping brows and gulping water whilst our own forces had no such pampering and correctly endured as one would expect of soldiers. That your newspaper would publish a photograph of such inexcusable behaviour whilst on parade is a certifiable slap in the face to all the others on parade and has so diminished the morale of soldiers who toiled endlessly to produce the demanded standard that an apology to them is warranted.

As for the caption "(the) Bermuda Regiment's Patrick Outerbridge'' is Lt.

Col. Patrick Outerbridge ED Commanding Officer of the Bermuda Regiment and the Governor's aide-de-camp is Captain Wayne Smith; ranks and appointments achieved at considerable personal sacrifice and rough training both locally and overseas.

If you, Sir, take the Bermuda Regiment and its sterling contribution to the community for granted, it is shameful. Needless to say your newspaper's omission of the Band and Corp. of Drums of the Bermuda Regiment and their melodious musical support to yesterday's parade is simply a disgrace.

No wonder the officers and NCOs of the regiment have an increasingly difficult job inspiring the soldiers in the face of such public disrespect and sheer laissez-faire. A great event like Monday's parade is all the more miraculous.

Three cheers for the Bermudian units on parade! LT. MARC TELEMAQUE City of Hamilton Editor's Note: The omissions of the rank and position of Lt. Col. Outerbridge and the rank of Capt. Smith were corrected in Wednesday's newspaper. The photographs of the Royal Navy sailors being "wiped down'' was selected because it was so out of the ordinary, as Lt. Telemaque notes. The Regiment Band and Corps of Drums are part of the Regiment, whose participation was reported.

School's terrific spirit June 17, 1999 Dear Sir, Please allow me an opportunity to express the pride I felt witnessing Harrington Sound Primary School's annual school prizegiving on Monday, June 14 and the school-leaving ceremony last evening. These well-organised ceremonies were conducted at the Ruth Seaton James Auditorium.

It was most evident through the eloquence of the speeches made by Class of '99 Valedictorian Elise Johnston, Head Girl Shaunee James, Head Boy Adam Rego and principal Mrs. Beverley Daniels that the impact of the fire on February 19, 1999 which destroyed our precious school had far reaching effects which created serious challenges for both our students and the Administration.

However, it was equally moving to see how the children and staff literally rose from the ashes against the odds to triumph over the difficulties that the separation has caused. The P-6 class and their teachers Mr. Christopher and Mrs. Saunders in particular must be commended publicly for their steadfastness and sheer determination to hold fast to their class motto "Dare to Dream''.

Whilst representatives from the insurance company and various Ministry staff negotiated a resolution to a situation which was not of any of our making, this school demonstrated a true sense of spirit. We give sincere thanks to all who rallied around and gave financially, spiritually or personally in our time of need. Your generosity and presence demonstrated that indeed we are still our brother's keeper. Sadly in the aftermath, as most in the community expressed shock and outrage that such a fate would befall this institution it is interesting to note where our support has come from and even more so who has been most silent. Perhaps if the shoe had been on the other foot? One must wonder because it begs the question (often asked by our students) -- What if it had been our boys at your school? Only time will tell, but how sad a reflection on our society as we approach the 21st Century. What lessons are our children learning from an experience like this? Make no mistake they are keen observers of due process.

In that light, it made the end of school events even sweeter to savour as it proved beyond a shadow of a doubt that we at Harrington Sound Primary School are more than bricks and mortar. Our children have learned one of life's many lessons -- not to take anything for granted as it could all be stripped away from you tomorrow. This lesson may not qualify under the traditional Three-R's but the children from P1 to P6 can attest to and have gathered strength from it. As a parent of this esteemed institution, having worked collaboratively with other equally dedicated parents and teachers through the years, I can say with pride that more came out of the Class of '99 than a fire and we truly did "SAVE THE BEST FOR LAST''! So to those who would think that by taking away our facilities you have broken our spirit, think again and take note of our school motto: Harvesting Self-esteem Promises Success you may learn something.

BURNT BUT NOT BROKEN Smith's Parish We tried to help guests The following letter was sent to Tourism Minister David Allen and copied to The Royal Gazette .

June 18, 1999 Dear Mr. Allen, I refer to the letter addressed to you from Mr. and Mrs. Ludwigsen and copied to The Editor of The Royal Gazette and since printed in the "Letters to the Editor'' column on Wednesday, June 16, 1999 with the heading "Visitors let down by hotel''.

We are very aware working with reservations that you are not just handling dates and rooms but also each individual's long anticipated vacation together with its hopes and dreams and aspirations -- that is why we sympathise with the feelings and understand the stress and disappointment that was caused to both Mr. and Mrs. Ross and Mr. and Mrs. Ludwigsen -- with that in mind and the fact that I spent time only with Mr. and Mrs. Ross we should perhaps forgive the lack of accuracy contained in the letter from Mr. and Mrs. Ludwigsen. I will attempt to separate fact from invention: 1) Liberty Travel most probably did call to request space on February 23 -- we do not keep records of conversations -- we do however ask either for deposit by credit card or as in this case with a "wholesaler'' reservation, faxed confirmation. This we did not receive -- hence no reservation was made and the client did arrive at Surf Side without reservations. To make it perfectly clear, there is NO SIGNED CONFIRMATION IN EXISTENCE as claimed.

2) Mr. and Mrs. Ross were not left on their own to find alternate accommodations -- both myself and my reservations staff worked on the problem until a suitable and acceptable substitution was found and as Astwood Cove is so close by I invited Mr. and Mrs. Ross and their friends to return to use our facilities at any time during their stay so the opportunity to enjoy a Beach-Restaurant-Bar-Fitness Centre would not be entirely removed. A call was never made by Lynn Richardson -- Manager at Astwood Cove to Surf Side -- to request use of the services and declined as claimed.

3) To avoid any additional inconvenience i.e. that of allowing Mr. and Mrs.

Ludwigsen (the second arrival) to unpack the taxi -- allow the taxi to leave and then have to order another taxi with the obvious delay -- a member of staff was designated to meet the taxi and hold the driver while the situation was explained inside the office. We attempted to do the right thing.

I can only hope that this letter can in some way make amends for the hurt our staff are presently feeling over this issue -- in my view their reputation remains untarnished and at the end of the day to help alleviate a difficult situation -- we did our best.

BRYONY B. HARVEY General Manager Surf Side Beach Club, Warwick