As a result of this thread, I just got around to taking my WA state boaters card exam online. It took < 20 mins. While I agree that a test/knowledge doesn't make you safe, I think the requirements can make you a bit safer. E.g. simple things like knowing who is the stand-on and who is the give way vessel can't hurt. I think that to simply refer to the testing (be it drivers license or boaters card) as JUST a tax is wrong. Not only is enforcement required but people need to know the rules. If they don't know the rules, they can't hardly follow them. Knowing the rules is what the boaters card (or drivers license) is about.