Makefile need love too

Lots of discussion has take place in #320 

New make build system.  This **REQURES** **gmake** to work and with this we have pushed almost all the logic about build the code into a single file src/Makefile 

* The Makefile is designed for developers other people that like playing with pointy dangerous things. 
* install.sh is designed for users and should be the supported method for install. 

I am sure it will need more work and I am creating the Pull Request to get more people to try it out and report back.  


Ok, but the ```export``` keyword in Makefiles does not work that way: https://www.gnu.org/software/make/manual/html_node/Variables_002fRecursion.html