man's burden''.

Shadow Finance Minister Mr. Eugene Cox declared: "Mr., Mrs. and Ms Average Bermuda will bear the heaviest tax burdens.'' Mr. Cox also spelled out the dangers of easing exchange controls, saying it could cause a property slump and damage local banks.

Progressive Labour Party leader Mr. Frederick Wade picked up the tone and claimed Government would be imposing an income tax next year.

"That's what the new payroll tax is,'' he said, provoking outcry from Government MPs.

But Government hit back, saying the PLP had failed to reveal how it would raise money to pay for the party's planned programmes.

Finance Minister the Hon. David Saul said Government's Budget had "a social conscience''.

He stressed trips through the Airport would be faster, land tax increases barely affected small properties, and a national pension scheme had been put forward.

Premier the Hon. Sir John Swan was scathing about the Opposition.

"The Budget response lacks substance, guidance and indication they are capable of running the country.'' The two sides clashed during the Opposition's official reply to the Budget Statement, delivered last week by Dr. Saul.

The debate ended at about 11.30 p.m. last night.

Mr. Cox said the Budget would hurt ordinary Bermudians and leave the Island unprepared for the future.

He also tore into Dr. Saul for not unveiling plans for the Base lands.

The PLP supported the idea of a freeport on the USNAS site, Mr. Cox announced.

He went on to accuse Government of not putting enough money aside for battles against racism and drugs.

And, while smoking and drinking had been hit, gambling had escaped.

The PLP's Mr. Ottiwell Simmons labelled the Budget the "poor man's burden in disguise''.

He called for a revolt over the one percent hospital levy increase.

Mr. Wade criticised the "sin taxes''.

"In Bermuda, our national sport is drinking. While Bermudians drink too much, it didn't take away from the fact that the ordinary man's idea of recreation is to go to his club and drink.'' Mr. Wade also remained unconvinced removing interest rates was a good idea.

Several Opposition MPs also called for a return to family values.

Dr. Saul staunchly defended the Budget.

And he challenged anyone to deny that the last four Budgets had not benefited ordinary Bermudians.

Dr. Saul said the lifting of the ten percent foreign investment tax would offer great opportunities to people.

Until it was removed, banks were the only ones who could invest abroad without paying the tax.

Premier Swan attacked the call for a freeport at the Base lands.

"Unless you have something very special, it's hard to justify one,'' he said.

Mr. Cox's full Budget Reply is on Pages 4-7. The beginning of the Budget Debate is on Page 8 and the remainder will be reported in tomorrow's newspaper.