Peter Lederer, director of Diageo in Scotland and a senior figure in the tourism sector, said that a new tax would send the wrong signals to those thinking of investing in the Scottish economy.
The least they could do is change some of the wording and make it look like they actually did some independent thinking before pressing the "send" button.
The collector did not send the sample to the laboratory until Monday, thinking it would be more secure at home than at a Federal Express office during the weekend.