Family Money: Brits & the Tax Man (Part 3)

By Leslie Wright

Over the past fortnight we have looked at various aspects of UK tax rules, and how these affect British expatriates living in Thailand. Now let’s look at what happens when you die.

Inheritance Tax

In many countries, the tax man takes a substantial slice of whatever assets you have when you die. This is called Estate Duty or Inheritance Tax (‘IHT’). The rules vary widely from one regime to another, as do the rates.

When husbands and wives are from the same country, they are likely to know the rules that apply to property ownership. But when they are not, it would be a shock for a husband to discover that his wife’s country operates what is known as “community of property” regime, such as in, for example, South Africa, Denmark, and most of the States in the US.

Under this regime, a husband might find that his wife has automatically acquired an interest in an asset, even though the asset is held only in his name.

Different countries have different rules as to how a person can deal with his assets both during his or her lifetime and on death.

In some countries - such as France, Switzerland, Spain, the Philippines, and many Moslem countries - a person must leave a certain proportion of assets to his children and sometimes (but not always) to their spouse. This is known as “forced heirship”.

If a husband is a national of a country which is subject to forced heirship rights, his wife might not be allowed to receive all of his assets on his death: some may automatically have to go to the children. Thus you may not be allowed to distribute your estate how you wish.

Similarly, under Moslem law, for instance, assets cannot be inherited by a non-Muslim.

In the UK, a spouse can make lifetime gifts whenever they want and can give assets to whomsoever they wish on death. There is no exchange control nor forced heirship rule.

Most countries do not tax gifts between husbands and wives. However, the UK operates a particularly harsh regime when husbands and wives are from different countries.

Usually, no IHT is payable in UK on any gifts made during a lifetime to a spouse or on the value of the estate given to a spouse on death. But this regime assumes that the spouse is also UK-domiciled.

(Domicile is vastly different from residency. Someone does not have to be resident to be domiciled in a country: you basically have to be born there and retain ties to the home country. This is called domicile of origin. Changing domicile is not easy, but it can be done. For instance, a Thai citizen marrying a Brit does not automatically acquire UK domicile: she would have to live there continuously for at least two years to qualify for residency status, and seventeen years to acquire British domicile. She would also, to all intents and purposes, have had to sever ties to Thailand to acquire this change of domicile - and few Thai wives ever do this. In fact, domicile is such a misunderstood issue that next week’s article will be devoted entirely to this topic.)

The UK’s IHT rules are applied to certain gifts made by an individual during the seven-year period prior to death and on the value of assets upon death.

Thus, if you give assets to your UK-domiciled wife and other heirs and survive another seven years, no IHT is payable.

And even if you don’t survive seven years, provided the total gifts given to your heirs during this seven-year period fall within the nil-rate band - currently ฃ242,000 - no IHT will become due.

Also, even if you should die within the seven-year period and your estate is greater than ฃ242,000, IHT will be applied on a sliding scale depending on how long before the seven-year cut-off date you made the gift.

But this rule does not apply, however, where one spouse is domiciled in the UK and the other is not.

In that case the maximum amount the UK person can give a non-UK domiciled spouse within seven years of death is ฃ55,000. Above this amount, IHT at a flat rate of 40% will be payable - a potentially expensive consequence of a cross-border marriage.

This may severely limit the amount that your local Thai wife (for instance) could inherit from your UK estate without having to pay a substantial amount of inheritance tax.

And this is assuming that you legalised the marriage in the first place - which many expatriate residents of Pattaya have not. If you have simply been co-habiting and in your Will (you have made one, haven’t you?) you leave all your UK assets to your life-partner, she may be liable to pay a significant amount of tax.

As noted earlier, at the moment, the nil-rate band on UK IHT is ฃ242,000 in this tax year. This is the total amount that can be bequeathed to your collective UK-domiciled heirs with no tax applied.

Above this figure, IHT is applied at a flat 40%. So someone with a substantial estate will leave their heirs a nasty tax bill if sound forward estate planning has not been done.

One way - as touched upon already - is to gift your estate in advance of your death and survive another seven years. (UK-resident giftees will become subject to income tax on income derived from those gifts, but this can be offset by their personal tax allowances, so may be less painful than suffering a 40% slice off the top.)

Another way is to transfer all liquid assets and investments into a suitably structured trust (discussed in previous articles). Then the heirs receive gifts from the trust, which are not subject to probate, and fall within the income tax rules rather than the inheritance tax rules.

If the beneficiary is not UK resident, it may be possible to avoid tax altogether on these gifts.

Spouses’ allowances

There is a great deal of confusion as to what amount a spouse can inherit without incurring a tax liability.

Basically, the IHT rules assume that both spouses are UK domiciled.

Let’s therefore look at some of the common questions that arise on this matter, pertinent to the local situation.

Q: If a divorced Brit, resident in Thailand but with a house and other assets in UK, remarries a Thai citizen, then dies and leaves her less than the ฃ242,000 current nil rate band, is she tax-exempt, or is the amount above the non-domicile ‘gift’ threshold of ฃ55,000 subject to tax at 40%?

A: If a UK-domiciled individual has less than ฃ242,000 of UK assets and has made no gifts of UK property in the preceding seven years then, providing he has no other world-wide assets, he will not be subject to UK IHT, regardless of whom he leaves his estate to.

If he has other assets, then these may fall liable to IHT (dependent on what arrangements he has made), as UK domiciles are taxable on their world-wide assets when they die.

Q: How about a Brit leaving an estate to non-UK-domiciled persons who are not the legal spouse? Will they be subject to 40% tax across the board, or is the ฃ242,000 applied first? Or on amounts above the ฃ55,000 ‘gift’ non-domiciled wife’s exemption if gifted within 7 years of death?

A: This is a particularly pertinent question for Thailand and the ‘loose’ relationships people often get involved in here. For instance, they have been co-habiting but not formally married - or are in a same-sex relationship.

Spouses, for tax purposes, means legally married couples (although they do not necessarily need to be living together). Such ‘loose’ relationships as described above would not apply for any inter-spouse exemption - even though it does allow for valid polygamous marriages!

Hence, any other relationship will not be entitled to the inter-spouse exemption.

So, any transfers made on death are first set against the nil-rate band. After that has been used up, you then look to any exemptions that might apply.

So in case of a UK-domiciled husband leaving a substantial estate upon death to a non-UK domiciled spouse (legally married), the nil rate band of ฃ242,000 would be used first. Then the restricted inter-spouse exemption would apply. Therefore, at the proposed rates for 2001/2002, the spouse could receive ฃ297,000 free of IHT. Anything above this would be taxable at 40%.

However, if they are not legally married or the ‘local’ informal marriage has not been properly registered with the British Embassy, then she would be included among the other heirs within the ฃ242,000 nil-rate band, and not be eligible for the ฃ55,000 non-domiciled spouse’s additional exemption.

Q: Am I right in thinking that the UK-resident and domiciled children from a former marriage can inherit up to ฃ242,000 collectively without IHT being applied?

A: If the funds represent a pot of ฃ242,000 then this would fall within the nil-rate band. It may be possible to arrange matters so ฃ242,000 is specifically bequeathed to the children in the Will, to use up the UK-domiciled husband’s nil-rate band, with any excess being left to a spouse who may be able to use the inter-spouse exemption to avoid tax (subject to comments above regarding domicile of spouse).

Hence, ฃ242,000 could be left to the children and other heirs, and another ฃ55,000 to the legally married Thai wife without incurring any IHT liability.

Q: How about if some of this was left to the UK-domiciled ex-wife?

A: No. The inter-spouse exemption does not apply once the marriage has been dissolved. An ex-wife would be just another beneficiary within the ฃ242,000 nil-rate band, and subject to 40% inheritance tax above that threshold.

I hope this series will have clarified some of the taxation issues that affect British expats married or co-habiting with local lads or lassies. And I look forward to the letters that will undoubtedly flood in to the Pattaya Mail from the barroom lawyers who have differing views on this complex subject.

Leslie Wright is managing director of Westminster Portfolio Services (Thailand) Ltd., a firm of independent financial advisors providing advice to expatriate residents of the Eastern Seaboard on personal financial planning and international investments. If you have any comments or queries on this article, or about other topics concerning investment matters, contact Leslie directly by fax on (038) 232522 or e-mail [email protected]  Further details and back articles can be accessed on his firm’s website on www.westminsterthailand.com 

Editor’s note: Leslie sometimes receives e-mails to which he is unable to respond due to the sender’s automatic return address being incorrect. If you have sent him an e-mail to which you have not received a reply, this may be why. To ensure his prompt response to your enquiry, please include your complete return e-mail address, or a contact phone/fax number.

By Mirin MacCarthy

Jack Monshouwer, president and CEO of Hanky Panky Toys really has the magic touch. He needs no abracadabras, canes or rabbits out of hats to produce that magic ingredient we all need called money. However, Jack Monshouwer uses all that magician’s equipment and turns them into gold. How? Read on.

The story began in 1960 when he took over a Dutch toy company and changed the name to Hanky Panky Toys. He started to manufacture toys and games and presented them at famous toy fairs at Nurnberg, London and Paris. He collected magic tricks and items from all over the world and with a few friends who were magicians invented Magic Boxes. He started to make a huge diversity of magic boxes and games and when first shown at the Nurnberg Toy Fair, they were an overwhelming success.

Jack’s early life was difficult, there was no silver spoon for his mouth. His parents divorced and he had to take care of his mother and brother. “Although my father was very well off he did not give me any money. I had to start by myself.”

After high school Jack went to design school for three years. He had intended to design fashion but when he worked in a fashion store he found he was very unhappy there. “I was young and most of the male buyers were more interested in me than fashion.” So he was sent instead to a toyshop which was to be the most fortunate change of direction. Jack spent a year there, and reorganized the whole shop. He then met Cinta Claus who had a wholesale toy company and after some time Jack was able to take it over.

Fortune smiled again on Jack when in 1969 a young champion magician Ger Copper was interviewed on TV and asked where he learned his magic. He produced one of Hanky Panky Magic Boxes in response, and sales really soared with the resulting free publicity.

Jack wanted to make magic accessible to everyone and several famous magicians supported the idea. Now Hanky Panky Magic produces specials for many different famous magicians as well as their own range. Jack, an interesting and energetic man, laughed and said, “My best trick in magic is something that I do well, and that is making money out of magic. 80% of Magic Boxes world-wide are made by us or under license to us. We export to everywhere in the world. We produce everything from nothing to product in two weeks, from designs to film screens, to injection mould machines, to packaging. Last year our sales doubled. I think we do so well because we are a very dynamic company.”

It may come as no surprise that someone who makes a fortune out of magic himself believes in fortune telling. In 1968 he came to Thailand with friends for the first time and became engaged to a Thai classical dancer and singer. “She came to Holland and I was demonstrating magic boxes when I saw a Buddhist monk walking through. I asked her to speak with him, Pra Somdet. He later read our horoscope and said, ‘You will marry now’. So I phoned my mother and we were married by the monk two days later. It was the first Buddhist marriage in Europe.” The couple had three children, a daughter and two sons who work in the business.

Jack opened a new factory in Tenerife Spain in 1975 and another one here in Thailand in 1990. “I moved here nine years ago, two and a half years ago on a permanent basis. I started to make toys here not for tax or financial reasons but because I like to live in Thailand, especially this part of the country.”

Success to Jack is, “The result of hard work, investing, and trying to be good for the people who work for me and good for clients. I don’t have ‘clients’ as such, I only have friends. I want to be able to live happily here, happy with the life I have and want to live every day again.”

Jack believes the most important values are being positive. “I try to think and do my best by my employees and clients so we are working together like a big family. I don’t know if you believe in vibrations, but I believe if my thoughts about you are positive then you will return the same positive thoughts about me.”

Jacks plans for the future, in addition to expanding a wholesale market in Thailand for Hanky Panky Magic Boxes, are to build a small retirement village on the land he has purchased here. He already has plans for the first four houses drawn up and construction will start in a few months. “The land is beautiful and has wonderful views to Wat Yan and Buddha Mountain.” It is Jack’s idea to create a peaceful, secure place where friends can retire with dignity when they are no longer able to care for themselves.

In what little spare time he has he loves relaxing at home. When you see his home you understand why - it is like the man, solid, yet with a Thai feel, serene, elegant and uncluttered. “I like to travel and go to discos but there is so little time left; anyway why would I want to leave here?” he said and smiled. Truly a fortunate man who has made magic his own life and his surroundings magical.

by Mirin MacCarthy

Can’t Speak Thai? All’s Forgiven!

People who arrive in a new country and pick up the local lingo like a U. N. interpreter have always earned my admiration. I have a modest knack of teaching myself languages from books. This means I can manage to mangle just about any language I choose as long as I can find the appropriate textbook.

Now if that seems like a pretty neat trick, be warned. It has its drawbacks. This a completely unstructured way to learn a new language; I get to decide which words and phrases will get me through, and to heck with all the rest. The outcome is one which may allow me to articulate the basics of my own thoughts, but rarely does this hit and miss method encourage true understanding of the conversation of others. In other words, the conversations are pretty much one-way streets. I speak, they listen, and if by chance the other person has something to say in words I haven’t bothered to learn, their communications have pretty much passed over my head, leaving me untouched, like passing gusts of wind.

However, according to people who know me well, with me, this is pretty much a permanent state of existence, even in my mother tongue. Apparently, listening is not one of my fortes.

While on a work assignment in Hong Kong many years ago, when Cantonese was practically the only language spoken by the locals, I decided to learn ‘Chinese”. The cheapest classes were held at the local YMCA. Our Gurus began the lessons by teaching us to read Mandarin, which is the common written language. While reading Mandarin, we were learning to vocalise Cantonese.

Most other Chinese dialects have five tones, but Cantonese has seven. Since I was the only non-Chinese in the class, I must have set a new record for slow learners. A Chinese typewriter uses more than 5,000 characters. It was soon apparent I was never going to live long enough to earn a living in my chosen profession in this particular language. I gave up and found a Chinese roommate who could fill in as an interpreter during emergencies.

I finally managed enough conversational Cantonese to bargain in shops. I could also lead taxi drivers close enough to my destination, so that even if the crankiest ones lost their patience and ordered me out of the cab, I would only have a few blocks to walk.

Eating on the “Rock” is a national pastime. Some of the best restaurants on the planet are on this tiny island. But learning the names of all the food in Hong Kong can be a lifelong mission. In those days, none of the menus were printed in foreign languages. So ordering a meal on my own was always a little tricky. Unlike the Thais, Hong Kong natives have never been known for their gracious good manners to strangers. You need real chutzpah to hold your own in a crowded Chinese restaurant. Hunger and necessity were always good motivation.

My solution was to grab a waiter’s arm, and while he was still in shock, drag him through the tangle of tables, while I peered into the plates of the diners who were already eating. This way I could discover which dishes were appealing, and which smelled the most delicious. Then I’d just point out to him which ones I wanted and let him do the rest. I never went hungry. But to this day, I don’t know the name of a single local dish I ever ate.

Watching some of our visitors in Thailand has taught me that my former ingenuity is not as original as I had once thought. Lots of tourists just point at the photographs provided in the menus. Admittedly, some foreigners speak and read Thai fluently. Thais are always delighted when they come across these people who speak like natives. However, if our international friends speak only a few words of Thai, no matter how badly, they are forgiven. Even those few words are accepted as offerings of good intentions. And for those who don’t speak Thai at all, no matter. Thais jump in and help to translate, or sit back and watch the visitor come up with some other kind of communication, like sign language or sketches on a scrap of paper.

A few weeks ago a group of friends and I went to one of those massive Thai restaurants in Bangkok where the service people roller blade through to take orders. We were a party of ten, one of whom was a teaching professor from a Canadian university who has, when time allows, been coming to Thailand for years. His conversational Thai is a little spotty, but he gets by. I never thought to ask if he actually reads the language. His great girth reveals that his passion is food. And Thai food tops the list.

Our group of Thais weighed in at an average of 45 kilos. This gentle giant should have been offered 2 chairs, but we didn’t want to point it out. The menu listed the range of items according to the provincial regions of our Kingdom. And since he was so keen, we let him order the meal. It turned out his knowledge of Thailand’s geography was limited to a road map. Food from certain areas of the country can be as fiery hot as a quick trip to Hell. We just assumed our Western guest had a stomach lined with asbestos, and could eat anything which didn’t eat him fist. Personally, I don’t take hot food, and resigned myself to dining on cucumbers and a little rice.

Who says Asians are the only one’s afraid to lose face? Our brave Canadian proceeded to eat with gusto. Sweat poured down his crimson forehead, and all the while he assured us it was all simply wonderful. Most foreigners have the notion that swilling quarts of cold beer will bank the fires burning in their mid-sections. Our guest was no exemption. Not that the beer put his tummy right again. But after awhile, he was too drunk to notice.

by Richard Bunch

From James Tulloch, Rayong: I have Norton Utilities installed on my PC, which is running Windows 98. It keeps telling me that I have lost clusters, which I don’t understand, can you elucidate please.

Computer Doctor replies: Windows manages files by dividing the hard disk/s in units, which are known as clusters. Files are stored in one or more cluster and Windows keeps track of all these. Every cluster in use is associated with a single file, conversely when files are deleted the clusters become available again. A lost cluster or file fragment appears to Windows as in use but has no file associated with it. Utilities like Norton and Scandisk repair these errors.

Lost clusters are commonly caused by system crashes, improper shutdown, etc. They can also be caused by hardware defects from hard disks, controllers and faulty cables. Applications that defragment hard disks are particularly aggressive by nature and have a lot of work to do, but regular use will control fragmentation and speed the system up. In theory it is best not to have applications running if possible whilst defragmenting as it is feasible that clusters may be lost although modern tools make this unlikely. If any disk scanner encounters a lost cluster, it presents choices of either to save as a file which can be looked at later or just mark it unused which will free up disk space. The surest thing to do is save the file but I have yet to find any intelligible information within, but there is always a first time I suppose.

From Henry Long, Bangkok: I want to be able to connect my notebook PC to my desktop PC using an Ethernet adapter. The shop where I went told me I hat to buy a hub but I seem to recall you said to someone before this was not necessary; am I right and if so how?

Computer Doctor replies: You are indeed correct - all you need is to ask the shop to make you up a ‘crossed’ cable. This will effectively mimic a hub and is an extremely cost effective solution.

Send your questions or comments to the Pattaya Mail at 370/7-8 Pattaya Second Road, Pattaya City, 20260 or Fax to 038 427 596 or E-mail to [email protected]  The views and comments expressed within this column are not necessarily those of the writer or Pattaya Mail Publishing

Richard Bunch is managing director of Action Computer Technologies Co., Ltd. providing professional services which include custom database and application development, website design, promotion and hosting, computer and peripheral sales service and repairs, pro audio solutions, networks (LAN & WAN) and IT consulting. For further information, please e-mail [email protected]  or telephone/fax 038 716 816 or see our website www.act.co.th 

by Lesley Warner

Morris Dancers urgently required: The annual St George’s Day cultural guzzlefest and social extravaganza is to take place this coming Monday, April 23. St George is the patron saint of England, who, after he and his mates had consumed copious quantities of imported Fosters and gone around to a couple of dine and dash establishments looking for fair maidens, supposedly slew a dragon. In keeping with the tradition, a number of English-run boozers will play host to those who fancy hors d’oeuvres and canapes washed down with a dozen or so jars of the amber fluid while considering the relative merits of the poetry of W.H. Auden and T.S. Eliot. After such an uplifting debate they might consider going and doing us all a favour by slaying a few of the dragons still inhabiting some of the nether bars of Pattaya.

For further information just drop by the Nice N Sleazy ogling den (Soi Yamato) and have a chat with Ken. The place opens at 2:00 p.m. and goes on until 2:00 a.m.

True or False: Ask a dancing maiden at any ogling den you care to name whether she has a Thai boyfriend and, almost without exception, she will reply in the negative. Many of them will make a point of saying, “I don’t like Thai man”. However, the reality is that a large number of dancing maidens are actually involved with a Thai man. Estimates vary depending on whom you talk to, but a figure around the 70-80% mark is general. The Thai owner of a couple of prominent ogling dens in town even went so far as to say that he thought around 90% of his young ladies had Thai boyfriends or husbands. Some of the girls don’t even tell their Thai boyfriends the truth about what they do for a quid, claiming to be service girls or saying they work in a restaurant. Best to remember that next time you think you’ve found the love of your life.

Mine’s bigger than yours: Does size really count? Well it seems to when you’re talking about decibels, as anyone who has wandered down the music (is that what it is?) gauntlet that Soi 8 has become. The disease was formerly contained to the Soi 2 beer boozers but has spread to Soi 8 and even Soi 7 is becoming ridiculous.

However, the most amazing piece of musical devastation I’ve come across is the Hollywood Disco (South Pattaya Road) mobile ear-splitter and heart-pounder. This is a big, black-coloured utility that has enough speakers mounted on its rear tray to make an Aerosmith concert look like a church organ recital conducted by Marcel Marceau.

The monster is launched upon an unsuspecting public after dark and can be heard loud and clear long before it is ever seen. The threshold of pain on the Decibel Scale is 130, while a space rocket at take-off measures between 140 and 190 decibels. In all seriousness, the Hollywood truck would not be far off a level that is simply dangerous to human health, just in case any of Pattaya’s brownies are interested.

Getting your jollies with the boys: The Studio Group (Soi Day-Night 2) has been bending over backwards putting together a miniature version of Boyztown in the street that boasts wonderful natural ice cream from the Waffle and the excellent and inexpensive Belgian nosh house, Le Petite Planet.

A large neon sign proclaiming ‘Studio Group’ straddles the street, while the shop houses are adorned with hoardings indicating rooms for rent, fast food, foam massage, a beer boozer and a couple of ball palaces called Jolly Boys and Believe.

The boys for men enclave is so all-inclusive that it would be possible for someone to come here as a tourist and never leave the street, especially if they finished up staying in the Flamingo sleeping hostel at the top of the lane.

Got anything bigger? You’ve heard of chicken-in-a-basket, well how about coffee-in-a-bucket? The Viking beer boozer and comedy store (in front of Pinewood Condo, Second Road) is noted for its vast range of amber fluids, but I happened to stop by late one evening and asked for a simple cup of coffee. OK, I asked for a big cup, but the thing they plonked in front of me was bigger than Ben Hur and contained enough caffeine to disqualify the entire Bulgarian Olympic weight-lifting team for 10 years. To stir the concoction they gave me a metal object that resembled a shovel rather than a spoon. I spent the rest of the night looking like a startled rabbit contemplating an on-rushing Mack truck with its lights on high beam.

My e-mail address is [email protected] 

by Marion

The Australian aboriginal people are undisputedly the oldest continuous culture on earth, thought to be from 40 thousand to 150 thousand years, even though their origins may be disputed. Aboriginal myths of the dreamtime are based on prehistory creation legends and their soul connection to the earth, their sacred landscape.

Painting by Ainslie Robert

“Wise Women of the Dreamtime” is a great book on collected tales of aboriginal ancestral powers. It was compiled in the early 1900s by K. Langloh Parker. Although it is written from the Universal Feminine perspective in aboriginal sociology it was edited and commentated in a uniquely insightful way.

Particularity appealing is a tale of magical powers, ‘Moodoobahngul the Widow.” One night there was a young widow who was living with her little boy and girl whom she could not comfort because they were hungry for grass seed bread. She called out to the tree spirits ‘Marmbeyah’ to hush them and was very surprised when the spirits answered. She became frightened and hid her children in a possum skin rug and waited for the spirits armed with an emu bone dagger. When the tree spirits arrived she attacked them sticking the point of the dagger into the spirits eye. Naturally suspecting a trap they used their magic powers to rise into the sky.

The commentary on this tale by Johanna Lambert reveals a fascinating many-layered glimpse into aboriginal mythology. Aborigines believe the spirits of the newborn have a complete conscious pre-existence in the “Realm of the Unborn”. Through that, children by nature are in touch with the unseen and remain divided between the spirit world and the physical for several years. The story illustrates the importance to aboriginal mothers of nurturing and communicating with the spiritual energies of their children and how the knowledge and understanding of the spirit world is most important. The legend of Moodoobahngul is a warning to mothers that the spirit energy is close at hand and easily provoked.

Trees play an important part in spirituality and the birth giving process, often an aboriginal woman in labour will squat against a tree trunk. Although no males are allowed to attend a birth, “the phallic symbolism of the tree represents the presence of the Universal Masculine energy.”

Aboriginal mothers are extremely cautious with the types of spirits they wish to attract to their children and constantly alert to the messages and warnings from the psychic and spirit worlds as well as attentive to the child’s physical needs. In this legend the widow quickly realizes her mistake in using the spirits as a threat.

These mothers believe in strong spiritual energy and creating a harmonious spiritual flow. When babies are sleeping mothers constantly check their mouths making sure they are shut and breathing through their nose. This is to stop a bad spirit from slipping negative energy into their mouths.

“Contemporary women have little or no recourse to the psychic or spiritual levels of child rearing. Rather than seeing children as sensitive receivers of the spirits, their behaviour is blamed on individual character,” says Johanna Lambert.

In another fabulous book “The First Sunrise” anthropologist Dr. Charles Mountford unravels some of the dreamtime myths for us. The famous painter Anslie Roberts, who has made extensive pictorial journeys through remote outback regions, magically illustrates these.

Dr Mountford say in his introduction, “Aborigines look upon themselves as the direct descendants of one of the mythical creator beings of the dreamtime and each lives in a country made by them. So it follows that everyone is linked intimately both by myth and lineage with everything in the aboriginal environment. This close personal link dominates all aspects of their life both sacred and secular.” Travelling myths or song lines, “describe how the creators of long distant past travelled hundreds of miles across the country creating all the natural features, animals and plants, at the same time decreeing the procedures of the rituals and ceremonies of men.”

Dr Mountford retells “The Myth of Alinda the Moon-Man”. During creation times the Parrot Fish Man Dirima and the Moon-Man Alinda constantly fought over trivial matters. During one violent quarrel they wounded each other terribly and both died. The spirit of Alinda transformed into the moon and rose into the sky, while Dirima became the parrotfish, which now lives in the sea. The moon man then decreed that when it became time for the parrotfish to die he and all other living things would never return to life. The moon was caught in his own decree but partly escapes it by dying for three days only before continuing his journey across the sky. The aborigines believe that the skeleton of each dead moon drops into the sea and becomes the shell of the chambered nautilus.

Aborigines explain the relationship of the tides and the moon also. At high tide at sunrise and sunset the water runs into and fills the moon. As the tides become lower the water runs out, until the moon is empty for three days. Then the everlasting cycle repeats itself.

Dr. Mountford explains, “These myths of major creators explain the origin of every topographical feature; the creation of life; the origin of natural forces; weapons to be used by hunters; the sacredness of the earth; and most important, they decree the rules of behaviour all must obey for harmonious society functioning.”

These dreamtime legends are of central importance to a vanishing culture’s connection to spirits of their universe. Their reverence and connection to all of nature is something modern societies would be well served to imitate.

by Anchalee Kaewmanee

Ambitious and self assertive, this person is an individual, first and foremost. Courage is one of this Sun/Moon sign’s greatest gifts; courage to dare, to create, to be one’s self. The energy and enthusiasm exuded from the Arien nature is channeled both into creative endeavors and into the pursuit of power and status. An Aries rarely feels compelled to defend or justify his or her actions because they have such total self-confidence in their abilities. A Leo Moon sign will assure these subjects will be born leaders. They have all of the qualities it takes to be one: magnetism, determination, and boldness. Blessed with a healthy ego, they crave the spotlight, and express themselves dramatically, and sometimes flamboyantly. Dress, mannerisms and actions are often calculated to draw attention to themselves. Center stage is what they want, and their charm, vitality, and enthusiasm for life assure it.

Sometimes the Aries-Leo’s attitude towards others can be somewhat patronizing. Fortunately, a warm sense of humor, generosity, and loyalty will compensate for that innate air of superiority. These people rely on their intuition. There are times, however, when their judgment is not quite as good as they think it is. It is then that they are in danger of believing that everyone else adheres to their high standards, so occasionally they become over-confident and people may take advantage of their trusting nature. They must guard against unscrupulous predators.

Although outwardly pioneering and adventurous, this combination is found to have a certain rigidity of opinions and emotional outlook. Once an impression or conviction takes hold, it stays there, with stubborn intensity. Since the Aries-Leo has enormous pride, it is difficult to admit to being wrong, and over confidence may bring about unyielding behavior under certain circumstances. This unattractive characteristic needs attention. More flexibility and open minded generosity towards the ideas of others should be cultured in this sign.

Professionally, the Aries-Leo people are best suited for any career which will put to use their creative and executive strengths. Highly innovative, this group can excel in fields which demand precise decision-making skills. But they must first free themselves of emotional bias. This combination of Sun in Aries and Moon in Leo is a decidedly masculine combination, whether found in males or females. Therefore, these individuals, especially the ladies, tend to be seen as aggressive, and must not be intimidated by this label during their childhood years. Both sexes of this combination would be wise to pursue a lifestyle and career which rewards them with emotional satisfaction and which serves as an outlet for their physical and mental energy. Hard working and responsible, these subjects will strive for success in the face of any adversity. Not content to sit back and watch others reach the top, the Aries-Leo takes pride in great achievement. A tendency to lavish overspending is characteristic of this sign, so these people will certainly need to watch their finances.

Both the Aries sun sign and the emotional side of the Leo influence, combine to produce a need for domination in most personal relationships. That deep-seated need to be in charge will alienate shyer, more timid mortals. A Leonine disposition is masterful, and may smolder with resentment when denied what is thought to be a rightful place in the sun. The Aires loves a challange and is rarely bested in a confrontation. The cultivation of the concept of compromise and humility can be of great use here. This combination is so warmly affectionate and generous, and has such great capacity for romance and self-sacrifice, that an occasional tyranny may be forgiven by a loved one.

by John D. Blyth,
P.O. Box 97, Pattaya City 20260

(Note: Some of the information in this article has already appeared in ‘Emil and the Tunnel’ by Roy Hudson; see Chiang Mai Newsletter, February 1995, and used with acknowledgements and thanks.)

Both British and German advisers waited on King Rama V when the earliest stages of the planning of the railway from Bangkok to the north; the British advocated the use of a track gauge of one meter, the Germans preferred the European gauge of 1435 mm.; how much was pure politics we don’t know for certain, but the larger gauge was selected, and before long it was seen to be a bad mistake. On the first section, to Nakhon Ratchasema, the line was taken through the mountainous country between Kaeng Knoi and Pak Chong, curves and gradients were extreme, and it was not long before engineers were wondering how to cope with even worse conditions between Lampang and Chiang Mai.

The northern end of Khun Tal Tunnel with a diesel train built by Daewoo (Korea) emerging.

In 1903 Emil Eisenhofer was appointed engineer for the section from Pichit; Den Chai was reached in 1908; this was near the important town of Phrae (which never was blessed with a railway). By now it was fully realised that had all this been built on the meter gauge many of the difficulties would have been solved, but in 1912 work continued taking the line to Khun Tal, the highest point on the line, where a tunnel was the only way forward. This tunnel, forever connected with the name of its engineer, was, at 1,345 meters long, the longest in Siam, and was to remain so for many years - the little-known connection between the Eastern and North Eastern lines, between Kaeng Khoi and Klong Sip Kaw, is longer, but I have not been able to find any data. Emil started boring his tunnel from both ends. Workmen from Ubon Ratchathani were employed as the Chinese workers were full of superstitions as to what was inside the tunnel! They had enough to fear from the marauding of tigers - the mortality rate was considerable. Despite all the difficulties the two ends of the tunnel bore met as planned in 1916. There was much rejoicing, and Emil Eisenhofer was a much-honoured man, enjoying visits from Royalty and many government officials.

In 1917 Siam declared war on Germany; Eisenhofer, and many others of his race, was interned; it is recorded that he was sent to Ahmednagar in India - for what reason is unclear, but by 1920 he was back in his home town of Munich; here he found a charming lady who became his wife. He found work in Turkey and remained there for some years.

The tunnel he had bored with such success was to the dimensions required for trains on the 1435 mm gauge; no doubt its limitations were by now well understood, but any idea of a wholesale conversion to ‘meter’ lay in the future, to the problem of taking a railway through to Chiang Mai remained unsolved.

The Eisenhofers, man and wife, determined to return to Siam, due to their receipt, quite unexpected, of a letter from the RSR extolling his work before the war, and enclosing a draft equivalent of 14 months salary. On arrival, Emil took up a post as manager of an engineering company in Bangkok. Soon he was to achieve fame in quite another way

The gauge question on the RSR was by now very urgent if a railway to the northern capital was ever to be built, and in 1919 the now-united management of the railway took a firm decision to convert all 1435 mm gauge lines to meter gauge. This involved the lines from Bangkok to Nakhon Ratchasema (lines beyond this point having to wait until a lot later), the Eastern line to Paetrieu, and of course the Northern line to Lampang. Despite plans made earlier, no 1435 mm, gauge track was ever laid in the Khun Tal tunnel.

In his second book, ‘The Railways of Thailand’, Mr Ramaer lends much emphasis to the size of this project, comparing it with a much smaller one in South Africa. He has totally: overlooked the gauge conversion on the Great Western Railway of England, where the line from London to Penzance was closed for three days, and the total of 345 miles was converted from Brunel’s 7ft 01/4in (2,140 mm.) ready for trains to run again on the Monday morning. Needless to say a lot of preparation had been done in advance. The conversion entailed the laying of a third rail, temporarily, so that in the changeover period trains for either gauge could be operated. The way to Chiang Mai and the North East on the meter gauge was now clear.

I hope that Emil Eisenhofer’s other most worthy project is also not forgotten; this was to build a brewery in Bangkok, maybe the first, but then as now producing the famous and popular Singha beer. There are now many beers on sale in Thailand, not all good, but over the years Singha has maintained it’s top position for popularity. As far as is known Emil had no skills in brewing, he simply designed and built the premises in which the golden liquid was produced.

I suspect that it was his work on railway construction, rather than for building Boon Rawd Brewery, that led to his being honoured with the Order of Merit of the White Elephant (4th Class). He died in 1962, and his ashes are in a small plinth by the lineside at the north end of the Khun Tal Tunnel. His wife lived some more years, loving Thailand, she was to stay in the Kingdom for the rest of her life. Her ashes rest, as she wished, with those of Emil. But as was appropriate, she enjoyed a small glass of beer each evening into old age!

by Apichart Panyadee

As the stingrays cruise the shallow waters off Grand Cayman Island in the Caribbean, divers and yachtsmen compare their broad wings and graceful movements with the mythological beasts portrayed in sketches and paintings of old; those nightmarish animals, part bird, part fish. These creatures have long been feared for their whip like tails bearing a spine which can deliver an excruciatingly painful wound. Closer contact reveals that sport divers who come to these clear, southern waters protected by a barrier reef, fearlessly feed the large group of stingrays which gather in this region. In truth, the stingray’s loathsome reputation is largely built on ignorance. Yet the tail does contain venom and stingrays can be dangerous.

A gentle friend

Camouflaged and cloaked in sand, the nearly invisible stingray will prepare to defend itself from divers who unwittingly may step on it or accidentally kick it. When this happens, the tail will whip around, planting its serrated, razor sharp spine in the foot or ankle of the unaware human. Thus, there is good reason to be cautious while swimming with a group of stingrays. The venomous spine, as long as six inches, can cause tissue damage, swelling and pain, but is rarely fatal.

Cayman Island protects its marine life with strict laws, but feeding the stingrays has become an intimate pastime for divers who wish to experience a tender moment with a sea creature which is gaining new respect as a gentle friend. Bringing their own fish, visitors caress and hug these docile animals. No diver wears gloves while handling a stingray, for its skin is sensitive, a combination of velvet and silk. Divers ‘in the know’ call this reef where the rays congregate “Stingray City”.

Its mouth on the bottom, the stingray is a bottom feeder

In 1986, researchers began to investigate two sites inside the North Sound Barrier Reef where fisherman and tourists traditionally clean the fish they catch on day trips. Scraps of fish had fallen to the bottom, and stingrays, which are natural bottom feeders were absolutely feasting on them. Sports divers followed suit and began to feed the rays on a regular basis. The stingrays have learned to expect these visits, and these days, they can actually become agressive and pushy if the divers skip a day because of bad weather.

Stingrays off the coast of Grand Cayman Island

While feeding in groups along the ocean floor, the stingray never actually sees the food it eats, since its eyes are on top of its head, and its mouth and nostrils are on the bottom. This strange biological design presents a seemingly pugnacious expression. The ray locates its food with highly developed electro receptors and finely tuned senses of smell and touch. Stingrays eat mollusks, worms, crustaceans, and occasionally even a flatfish. Sensing food, the ray will drape itself over the prey to claim it. Then it will suck the victim into its mouth, where it is crushed by powerful grinding plates.

Southern water stingrays normally grow to four or five feet across. Cayman Island biologists are now discovering that because these stingrays are fed so much by tourists, the local rays may be setting new world records for increasing size.

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