I then put up as Evernote Premium owners a call at Evernote and all committed in the following correspondence, which the Evernote Support andi duck me. Nothing has been successful. Finally offered me Evernote as Goodie a 3 month premium extension and said she would have all the log files etc. now sent to the internal development and as the Smart Notebook Android is still a fairly new product, one could not say when the works.
So, stay away!
I now have 2 Smart Notebooks amounting to 50, - and nothing works. Strange but true.
UPDATE (03/07/2013): A few days ago came an update from Evernote. Obviously must have been resolved with Android and the side camera this BUG. The tags are now properly recognized and allocated to the correct notebook. In this respect, I lift my rating to 4 stars.