The United Bermuda Party is going on the attack with a new political advertisement in today's edition of The Royal Gazette .

Home Affairs Minister Maxwell Burgess last night said the UBP was launching the second part of its two-pronged election attack.

"We have been dealing with our track record and the foundation it will set for the 21st Century,'' he said. "And now we are having a look at what will be the alternative and from time to time showing the contrasts between the two parties.'' Mr. Burgess said the ad showed the difference in the two parties' management styles.

"The big difference is that Jennifer Smith will set policies first and then worry about paying for them,'' he said.

Today's ad claims the Opposition Leader said in Parliament on July 6 that she would pay for the policies via new taxes on working families.

"It will be through taxes that are raised through the people,'' the advertisement quoted Ms Smith as saying.

But The Royal Gazette's reported Ms Smith saying: "The PLP would pay for their policies just like any other Government.

Attack ads "It will be through taxes that are raised through the people. Everybody knows that a new government can't dismantle the whole tax structure.'' However, Mr. Burgess maintained that the comments meant that new taxes would be levied on working families.

"Policies need money,'' he said. "Where are they going to raise the money, from people who work.''