To clarify a little more...
18 Dex gives a +2 to hit with ranged weapons. 19 Dex (only available non-magically to pure elves and halflings) gives +3. Elves also have a racial +1 to hit with bows and long swords. As composite bows also give a +1 to hit, a beginner elf using a composite longbow with maxed Dex has a Thaco of 15.
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