in Wellington, is New Zealand's principal intermediate appellate court. In practice, most appeals are resolved at this intermediate appellate level, rather than in the Supreme Court. Philippines The Court of Appeals of the Philippines is the principal intermediate appellate court of that country. The Court of Appeals is primarily found in Manila, with three divisions each in Cebu City and Cagayan de Oro. Other appellate courts include the Sandiganbayan for cases involving graft and corruption, and the Court of Tax Appeals for cases involving tax. Appeals from all three appellate courts are to the Supreme Court. Sri Lanka The Court of Appeal of Sri Lanka, located in Colombo, is the second senior court in the Sri Lankan legal system. United Kingdom United States In the United States, both state and federal appellate courts are usually restricted to examining whether the lower court made the correct legal determinations, rather than hearing direct evidence and determining what the facts of the case were. Furthermore, U.S. appellate courts are usually restricted to hearing appeals based on matters that were originally brought up before the trial court. Hence, such an appellate court will not consider an appellant's argument if it is based on a theory that is raised for the first time in the appeal. In most U.S. states, and in U.S. federal courts, parties before the court are allowed one appeal as of right. This means that a party who is unsatisfied with the outcome of a trial may bring an appeal to contest that outcome. However, appeals may be costly, and the appellate court must find an error on the part of the court below that justifies upsetting the verdict. Therefore, only a small proportion of trial court decisions result in appeals. Some appellate courts, particularly supreme courts, have the power of discretionary review, meaning that they can decide whether they will hear an appeal brought in a particular case. Institutional titles Many U.S. jurisdictions title their appellate court a court of appeal or court of appeals. Historically, others have titled their appellate court a court of errors (or court of errors and appeals), on the premise that it was intended to correct errors made by lower courts. Examples of such courts include the New Jersey Court of Errors and Appeals (which existed from 1844 to 1947), the Connecticut Supreme Court of Errors (which has been renamed the Connecticut Supreme Court), the