Baseball owners put a new, 102-page offer on the table during four hours of negotiations with players yesterday: an updated version of their old salary cap proposal (which led to the strike) and an alternative plan to "tax" any team whose payroll rises above the league average. The two sides began a new meeting today, but players' representatives were already grumbling. "The numbers that they have plugged into this system will not fly," union attorney Gene Orza said. "The question is whether this tax system can survive." The players are expected to make a counteroffer next week.Post your opinion on theSocietybulletin board.