The focus of this October 2006 report funded by the Great Lakes Maritime Research Institute is an argument that the Harbor Maintenance Tax should be voided. It contains an abbreviated but fairly comprehensive history of the HMT as well as statements as to why the HMT is flawed. The discussion on HMT is not limited to the Great Lakes and thus is useful to a policy debate on the HMT. However the paper does not offer as deep a discussion as I would like on how the HMT discourages the use of waterborne transportation and one would like to see more as to proposed “solutions to the HMT problem."