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Analysis Almost Identical to Guide Scams and Bed and Breakfast Scams.. You would think these guys could get a bit more original material. Still it is a bit better written than most scam emails.. though in this case the person got the state wrong, which was a big clue that this was a scam.. See Piedmont is not in Montana its in Missouri..
Rating: Dangerous.. Due to being well written..  and semi plausible.

Dear Captain, 
My name is Dr Arthur Macarthy, I want to hire a fishing boat for a group of medical doctors who are interested in sightseeing/fishing for a one week period.  
Please get back to me with the total cost of the available boat/yacht that can accommodate a group of 5 persons, prices, discount & tax payable inclusive so that we can discuss your payment.
Arrival date:              10th May, 2008
Departure date:         17th May, 2008 
Mode of Payment:     Credit card 
I hope to hear from you as soon as possible so that we can reach a conclusion. 
Regards, 
Dr Arthur Macarthy

The Marina Owner Followed up and here is where the hook is set...

Dear (Redacted at receivers request)
Thanks for your last mail and the total cost quoted for the boat hire.I have concluded payment arrangements with the guests and they have accepted your pricing and conditions.Below are the names of the tourists that would be occupying the reserved boat; 
 1.  Dr.Thomas Brown (60 years)
 2.  Mrs Nina Brown   (55  years)
 3.  Mrs Regina Douglas (48 years)
 4.  Professor Williams Douglas (58 years) 
Moreover, we also made an arrangement with a prepaid European transportation consultant/Flight ticketing agent that will assist in the transportation of the guests and airlift them to your location in Piedmont, Montana, so in order not to share the information with a third party,we have decided that only one person (YOU) will have to handle the credit card information. 
Therefore, I will forward you a signed authorization letter and my Visa credit card details that you will can charge in advance for a total of $6,000.So once you are in receipt of it, confirm the amount of $6,000 in your account then deduct a full deposit of $1,890 to secure the boat, "Fish N Ski boat" and assist me in sending the balance of $4,110 to the European agent/transportation consultant, whose details will be forwarded to you once you confirm that the charges have been made, while any other outstanding charges will be paid by the tourists before their arrival. 
Please confirm this and get back to me with your full name, address and telephone number so that I can forward you my credit card details.Endeavor to get back to me upon receipt so that I will send you the details of the agent that will receive the balance from you. 
Regards, 
Dr Arthur Macarthy

Obviously this is a scam. The person could not get the state right and then there is the simple fact he is telling you it is a scam cause YOU have to send money to a 3rd Party. NEVER< EVER< EVER send money to a third party from a credit card or from a Certified Check.. cause Certified Checks can be forged.