Frank,
 
Thank you for so clearly putting the issues into perspective.  Let me see if I
have grasped the situation correctly.  Shell dealers shall enjoy the right to
exploit the world's biological patrimony for personal profit and shell collectors
shall have the right to indulge in a luxury hobby and neither shall be taxed for
their privileges even though the absurd laws in some unenlightened parts of the
world technically require that they be taxed.  Is this how it works?
 
kate