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150 Years Ago Today…
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- Buck Lawler on 26 March 1865: "We had a small fight at Petersburg yesterday"
- Todd Kesselring on 31 March 1865: "There would probably be no difficulty is getting the men to volunteer into this service but the difficulty is to procure the horses"
- Todd Kesselring on 31 March 1865: "There would probably be no difficulty is getting the men to volunteer into this service but the difficulty is to procure the horses"
- Buck Lawler on 24 March 1865: "No matter if our country goes down tomorrow Lees name will stand first upon the pinnacle of fame, as the greatest of commanders living or dead."
- Todd Kesselring on 22 March 1865: "I have just returned safe & sound from an expedition to Bentonville against Sherman"
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Tag Archives: Republicanism
4 August 1861: "…we may date our trouble from the time when we allowed Party to place in the chair a President, entirely disregarding his worth, ability, or capacity for it…"
Item description: Letter from Elodie Todd (1844-1881) to her fiance Nathaniel Henry Rhodes Dawson (1829-1895). Elodie Todd, of Selma, Ala., was the sister of Mary Todd Lincoln (the wife of Abraham Lincoln). At the time of this letter, Nathaniel Henry … Continue reading
Posted in Southern Historical Collection Tagged Abraham Lincoln, Alabama, Elodie Todd, First Battle of Bull Run, First Battle of Manassas, home front, Mary Todd Lincoln, Nathaniel Henry Rhodes Dawson, political parties, Republicanism, Selma, suitors Comments Off
7 May 1861: "Knowing as I did that N.C. had always been loyal to Government, I believed she would ever remain so; but have been much astounded at the reports we have from there within the few weeks past."
Item description: Letter of 7 May 1861 from a D. Clapp, of Danville, Illinois, to William A. Graham. The letter discusses the issue of slavery and the writer's understanding of President Abraham Lincoln's stance on the issue. In the wake of … Continue reading
Posted in Southern Historical Collection Tagged abolition, Abraham Lincoln, D. Clapp, Danville, Illinois, Republicanism, slavery, William A. Graham Comments Off


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Yes and no. Jersey cannot suspend your NY License but it is supposed to tell NY if your license there is suspended and why. NY would normally suspend your license too. (It may have already happened.) 1. Hire an attorney to grab the status of your NY License 2, Have him speak with driver's improvement in Albany to see what you can do in NY to keep your license. 3. You may have similar restrictions in NY as in NJ but you may not so let the lawyer check into your specific information.
4 lawyers agreed with this answer
Without a doubt racist and misogynistic comments can be considered by a court in determining custody, however people change over time and having a child can be one of the things that change them. (Just ask the Senator who changed his position on Marriage equality once his son announced he was gay). The previous counsel is correct, custody depends on what is best for the child. Surely if the comments are not too remote (say over 10 years ago) they may be admissible but I doubt by any means...
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Your question is imprecise. I cannot figure out if this is the third time you have been arrested for AUO 3s or do you have an AUO with 3 prior suspensions, or are you charged with AUO in violarion of 511 (3)? I have set out the rules and penalties below, No matter what your charge I strongly suggest you take this seriously and see a lawyer who may be able to keep you out of jail and stop you from getting a criminal record or making the one you have worse. "Aggravated Unlicensed Operation of...
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When people accused of crimes can show community support, that usually works to their benefit. The support must of course be of the right kind and the right tone. Writing directly to a judge without having the letters screened by your attorney is a big mistake. In fact some courts will discount anything not originally shared with counsel for both sides. If you are seeking to quash a prosecution, the letters would probably best be sent to the prosecutor however again the letters should be...
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The question isn't whether you can file charges (of course you can) it is whether the police will take the cross complaint and act upon it. I would urge you to hire an attorney ASAP to preserve those tapes. He should serve a subpoena on the bar and do everything in his power to get them. I would also call the DA and police Dept. and demand they try to preserve them as well.
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Not likely. There is no sexual assault statute. He could have been found guilty of Sexual Abuse, aggravated sexual abuse, Sexual act or course of sexual conduct against a child all in the second degree. Sentencing for these crimes range from probation to many years in Prison, depending on the crime charged. Generally there is no "standard" sentence for any crime in NY. There are mandatory minimums and there are maximums but no standard. With that said, Sentencing often depends on a...
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Time generally favors the defendant. What is her rush? As long as the prosecution case isn't getting better and her case isn't getting worse, then time can only help her.
3 lawyers agreed with this answer
It is unlikely you will be jailed right now. It sounds like a civil matter you cannot be arrested unless they can prove fraud. You would be well served to contact an attorney as soon as possible.
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As the information was "suppressed" it would be very difficult to prove without the help of the boy involved. I would not take getting him involved lightly. It is very possible he will not want to come forward nor may he want to be anymore involved than the last time and it could open a wound he closed long ago. You indicate the person is an "acquaintance" but you seem to know a lot about her past. Assuming you have no ill will and are really out to protect others, you may go to the school...
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First and foremost do not despair! In the short term it will be a problem however for most entry level positions the issue will be more about how you handle the problem than what you did. Be sure to mention the issue in your letters. Discuss how the whole thing changed your life and what you do to stay clean and sober. Further when you apply for a job, instead of offering recommendations if requested, send along recommendations that acknowledge they know about your previous issues and how...
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subset: commoncrawl


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RTI - Is a split FPS possible
We have a few clients where we run part of the payroll and the client runs the remainder. This is usually we run the directors element the clients run the 'shop floor' staff. We use Sage payroll.
Originally, Sage told us we could run a split payroll i.e. we submit one EPS and the client another FPS. The only provisio was that only one EAS could be made.
I therefore took a data backup and submitted an EAS from our office which worked fine. However, I noticed that each employee has now been assigned a unique RTI reference number. As this reference number is different on our machine and the clients machine I again contacted Sage to confirm we could perform a split submission. They have now said you can't undertake a split submission and everything has to be submitted from one machine.
The notes provided by HMRC seem to suggest you can undertake a split submission.
Help anyone!!
Also Sage say everyone needs to make an EAS; HMRC say only large payroll's need to?????
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Stunt Icon Vic Armstrong to Direct Nicolas Cage in 'Left Behind' (Exclusive)
The legendary stunt coordinator is in negotiations to direct Nicolas Cage in what producers hope will be a new trilogy of movies.
Legendary stunt coordinator and second-unit director Vic Armstrong is making a very rare jump into the director's chair for the rebooted Left Behind movie.
Armstrong is in negotiations to direct Nicolas Cage, who is making a deal to star in what producers hope will be a new trilogy based on the mega-successful Christian-themed books written by Tim LaHaye and Jerry Jenkins.
STORY: Faith-Based 'Left Behind' Books Returning to Big Screen
Paul Lalonde, who was one of the producers of the original, independently made series that starred Kirk Cameron, is producing the action thriller with Michael Walker. Jay David Williams of Family Screen Partners is exec producing.
The movies were political thrillers that focused on the End of Days and the Rapture. Those Christian beliefs are again the focal point of the new movie, but the story will be more in the mold of a classic disaster film. The plot unfolds during the first few hours after the Rapture and focuses on the survivors.
Producers are working with a budget in the $15 million range and are aiming to shoot the first movie in spring 2013 in Baton Rouge, La.
Armstrong is an icon in the stunts and second-unit circles. He was Harrison Ford's stunt double in Raiders of the Lost Ark (he's the guy that goes flying head first out of the movie truck, then moments later slides underneath it using his whip) and Christopher Reeve's double in Superman and Superman II before turning to designing death-defying feats and action sequences.
His work encompasses stunt and second-unit work on Indiana Jones and the Last Crusade, the original Total Recall, the Pierce Brosnan James Bond movies, Mission: Impossible III, Thor and The Amazing Spider-Man.
While he directed a couple of episodes of The Young Indiana Jones Chronicles, the only time the Gersh-repped Armstrong has ever directed a feature was in the early 1990s when he helmed the Dolph Lundgren action movie Army of One.
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Private, nonprofit colleges will hike tuition and fees by an average of 4.5 percent in the coming academic year, outpacing inflation while still holding close to last year's nearly 40-year low increase rate, according to a survey released Tuesday by the National Association of Independent Colleges and Universities.
Research points to varying impacts of faculty careers on having children and of having children on faculty salaries. Males come out more favorably, but not always in expected ways.
While nonprofit colleges are forthcoming with their faculty lists, for-profit institutions are more reluctant -- irking some academic leaders.
As budget anxieties persist, some universities address years of stagnant wages with one-time salary boosts instead of permanent raises.
In response to new law, colleges have a host of decisions -- some potentially expensive -- to make about the future of coverage for employees.
Even in down economy, University of Virginia finds clever way to hire cadre of promising faculty who will replace retiring longtime professors.
Furor over outspoken adjunct's testimony in Washington highlights rift between tenured and contingent faculty.
University with a history of tensions with its faculty has started requiring professors to file time sheets.
For second year in a row, median gain in faculty salaries at state colleges and universities is zero.
Higher education union leaders vow to fight on, despite crushing losses in states.
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Early last winter I became addicted to the Rick and Morty cartoon series, it was crazy, wacky, a lil sick, weird and actually had a lot of heart in it, in one day I had watched every episode, it was all just too good. 281 more words
Tags » Comics/Graphic Novels
Saga: volume two
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DC Comics & Vertigo is coming to Emerald City Comic Con this weekend
DC Comics and Vertigo are both heading to Emerald City Comic Con 2015, this weekend, to bring you a great schedule of panels this weekend with some of the best talent and moderators in the industry. 382 more words
Quick Hits
I got hit with an awful intestinal or stomach bug over the weekend, and have had a rather unpleasant week as a result. I'll spare you the details, but it definitely cramped the amount of writing, proof-reading, and blog updating that I had wanted to focus on. 423 more words
in the reading room: not much reading...
I thought about not posting this week. I don't really feel like it. And I didn't read much–I literally went for two days in a row without reading anything. 840 more words
Reblog: Five Great Quotes by Stan "The Man" Lee.
Five Great Quotes by Stan "The Man" Lee.
March 11, 2015 · by Ronovan · in New Interviews & Reviews & More.
How would you like to write books every month that sold hundreds of thousands every time? 425 more words
Comic Book Review - Superman Earth One: Volume Three
Writer: J. Michael Straczynski.
Artists: Ardian Syaf & Sandra Hope.
Cover artist: Ardian Syaf.
Publisher: DC Comics.
Let's start by recapping the Superman Earth One graphic novels so far. 1,063 more words


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California Tax Lawyer California's Use Tax Collection Challenges And Possible Remedies By Annette Nellen1 I. INTRODUCTION presence in the state. Typical situations where consumers owe use tax are: While the California use tax has been around since 1935 and many individuals and businesses owe it, many people • Purchases of tangible personal property from are unaware of it. Not all tax practitioners discuss this tax Internet, catalog, television, or radio vendors who with clients. Attorneys and their firms are also likely to have do not charge California sales tax. current and prior year use tax liabilities. It is estimated that in California, over $1 billion of use tax goes uncollected • Taxable items purchased while out-of-state and annually with about 60% of the amount attributable to brought back into California. businesses and the rest to individuals.2 All states with a sales tax also have a use tax and face similar collection challenges. • Items for which the vendor charged California sales E-commerce has increased the amount of use tax owed and tax below the sales tax rate for the county and therefore, the amount unpaid. States, in need of revenue, are district where the consumer resides. becoming more aggressive in finding ways to collect this tax. This article reviews the basics of the use tax, explains why As with the sales tax, states may have specific exemptions states have uncollected use tax, why the compliance problem from the use tax. For example, California provides a use tax should be addressed, the relevance to tax practitioners, and exemption for the first $400 of goods an individual purchases possible improvements appropriate for California including in a foreign country and personally hand carries into California a discussion of collection practices in some other states. within 30 days.5 Most states, including California, allow a cred- it against the use tax for sales tax paid to other states. II. USE TAX BASICS Example: While vacationing in Hawaii, Jane purchased clothes and was charged the 4% Hawaii sales tax. Jane lives A. What Is The Use Tax? in San Jose which imposes an 8.25% sales tax. Jane owes Soon after the enactment of the California sales tax in California use tax on the clothes she brought back to 1933, the use tax was enacted to ensure that tax was collect- California at an 8.25% rate, but may apply a credit equal to ed on taxable purchases made by California buyers even if the Hawaii sales tax she paid on the clothes. the seller was not legally obligated to collect the sales tax. The use tax was intended to put California retailers on "an C. Paying Use Tax In California equal footing with their out of state competitors" who were Taxpayers who are registered to collect sales tax, such as retail not required to collect sales tax.3 While the sales tax is vendors, report any use tax owed on their sales tax returns. imposed upon the retailer (although they may pass it on to Example: ABC Jewelry Store purchased a cash register the buyer), the use tax is legally imposed upon the buyer. from a vendor with no physical presence in California and The rate and base for each tax is the same. Every state with so, was not charged sales tax. ABC reports the use tax on its a sales tax has a matching use tax at the same tax rate. sales and use tax reporting form. Taxpayers not registered to collect and remit sales tax have B. Who Owes Use Tax? other options for reporting use tax. These taxpayers include A seller without a physical presence (such as offices, consumers, as well as businesses that do not sell tangible per- employees, agents) in a state is not obligated to collect sales sonal property and thus, are not required to file sales tax tax from buyers located in that state.4 A non-present returns. Examples of unregistered businesses likely to have (remote) seller may voluntarily register with the taxing state use tax obligations include law and accounting firms, con- and collect sales and use tax, but it is not obligated to do so. sultants, and other personal service providers. Consumers For decades, remote sellers have primarily been catalog com- can report use tax by filing sales and use tax forms or panies. E-commerce has brought about another sales completing a simple form listing purchases for which use tax approach that does not require the seller to have a physical is owed and applying the sales tax rate for their county to the Fall 2007 25 California Tax Lawyer total and remitting the amount to the State Board of not believe they will be caught if they don't pay it. Another reason Equalization (BOE).6 why compliance is low may be due to recordkeeping problems. Starting with 2003 tax returns, California consumers and businesses not required to register to collect sales tax also had E. Recordkeeping the option of reporting use tax on a special line on Forms 540 While a specific line on the Form 540 is more visible than use (individuals) and 100 (corporations). Several states had already tax instructions buried in the Form 540 instructions, it is likely been using this technique, although not for corporate returns. that since so few people are aware of the use tax, they skip over The line was added to Forms 540 and 100 to cover purchases that line as being one of several on the form that does not apply of tangible personal property made on or after January 1, 2003 to them. Also, consumers reading the instructions for the use tax through December 31, 2009 (SB 1009, Chapter 718, 2003). line when preparing their returns after year-end will likely find Sellers registered for sales tax may not use this reporting they no longer have the records they need to comply. When approach. Use of the income tax reporting approach consti- goods were purchased from catalog and Internet vendors, tutes an irrevocable election to use that technique rather than receipts may not have been kept. While these purchases were the regular reporting method for sales and use tax. Consumers likely made via credit card, taxpayers may not have maintained continue to have the option of a simple use tax reporting form those records either. Thus, taxpayers may either skip the line or included in BOE Publication 79B or filing sales and use tax attempt to make an estimate. In addition, by time they read the returns. The due date is not specified on the simple form, but instructions, it is likely past January 1 of the current year and appears to be the same as the due date for Form 540, whereas they will realize they do not even have sufficient records to com- sales and use tax forms would be due earlier. Use tax need not ply for the current year. Finally, the instructions provide no be reported on the purchase of vehicles as that continues to be recordkeeping tips. Neither do they provide guidance on how to handled through the DMV registration process. obtain discarded records. Many individuals may not know that The use tax line on income tax forms is more likely to make they can probably obtain copies of credit card statements from this tax more visible to California taxpayers and is a marked the card issuer and perhaps even through the issuer's website. improvement over past efforts to make consumers aware of the Also, many Internet sites include a "my account" link that tax. Prior to the 2003 returns, individuals had to read far into includes details of all purchases made by the buyer. the Form 540 instruction book (in 2002, page 60 in a 68-page book) to learn anything about the use tax and how to comply F. E-Commerce Contributes The Use Tax Collection with it. Typically, individuals consult the 540 instruction book Problem only if they have a question about a particular line on the The e-commerce business model exacerbates the use tax return. Because there was no line for use tax, individuals had collection problem because it enables businesses to easily sell no reason to look to the instruction book for information. to buyers in any state without having a physical presence there. The e-commerce model also enables a vendor to easily D. Effectiveness Of Reporting Use Tax On The Income avoid all sales tax compliance by following a practice (and Tax Form noting it on their website) that they ship from State X (where The BOE reports that failure to pay use tax is the largest type the vendor resides), but do not sell to customers in State X. of liability found during sales tax audits. The BOE acknowl- This approach enables vendors to avoid collecting tax in State edges that the tax is not well understood by many taxpayers.7 X (they have a physical presence there, but no sales) and in Using data from ten states that had a use tax line on their state any other state because they only have a physical presence in income tax form, the BOE expected that a use tax line on Forms State X. Also, it is easy for online shoppers to search online to 540 and 100 would lead to reporting of 1% of unpaid use tax.8 find out-of-state online vendors who do not collect sales tax. In 2007, BOE reported that use tax reported on income tax forms was $2.8 million in 2004, $4.6 million in 2005 and $5.5 III. THE EXTENT OF THE COLLECTION PROBLEM million in 2006.9 These amounts pale in comparison to the esti- mated $1 billion of annual unreported use tax. A. Uncollected Use Tax There are likely several reasons why the use tax line on Forms Data on the amount of use tax that goes uncollected varies 540 and 100 has been only minimally effective in from study to study. Variance is due to difficulties in estimat- collecting use tax liabilities. First, many people are not aware of the ing current compliance rates for both individuals and use tax. They likely believe that when they are not charged sales tax businesses and obtaining data on taxable purchases. Listed by a vendor, they got a good deal. They may even have purpose- below are results of some key studies conducted in this area. fully searched on the Internet for a vendor who would not charge sales tax in order to get a better price, particularly on high cost • A June 1999 study concluded that 63% of business-to- items. Clearly, such individuals are not aware of the use tax or do consumer online sales were non-taxable (such as airline 26 Fall 2007 California Tax Lawyer tickets, gambling, and interactive games). Of the tax compliance rate for businesses and recognizing the remaining 37% of business-to-consumer sales, sales tax likely growth of multi-channel, clicks and bricks com- was paid on 4% (4% of the 100% of business-to-con- merce where consumers want to be able to buy online sumer sales), and 20% was a substitute for other but return at a physical store which will lead retailers to remote sales for which no tax was collected, leaving have a physical presence in the state for their online 13% of total business-consumer sales untaxed. The operations and be required to collect sales tax (rather study applied an average state and local sales tax rate of than the consumer having to self-report use tax). 6.5% to determine that the estimated sales tax loss was Another difference is that the DMA suggests that bil- $170 million for 1998, representing one-tenth of 1% lions of dollars of EDI (Electronic Data Interchange) of total state and local sales tax collections.10 activity among businesses should have been excluded as not being Internet sales.15 • A June 2000 Government Accountability Office (GAO) study estimated that the state and local sales • A Minnesota study of its sales tax gap (uncollected and use tax losses for all Internet sales for 2000 was sales tax) indicated that for 2000, about 28% of the between $0.3 and $3.8 billion (about 2% of projected sales tax gap was due to sales by remote vendors where sales tax revenue). This included both business-to- buyers failed to pay the use tax. They projected that business and business-to-consumer Internet sales. The this cause of uncollected sales and use tax would grow projected loss for 2003 was between $1.0 and $12.4 to be about 50% of the total tax gap by 2007.16 billion (5% of projected sales tax revenue).11 B. Growth In E-Commerce • In 2002, the BOE estimated use tax loss from house- E-commerce continues to grow which will cause the use holds purchasing from remote vendors as $309 million tax collection problem to grow as well. The U.S. Census from mail order sales and $146 million from Internet Bureau reported that e-commerce sales for the first quarter sales for a total of $456 million in uncollected use tax. of 2007 were 18.4% higher than for the first quarter of 2006 They estimated use tax loss from businesses to be $783 and represented 3.2% of total retail sales. In 1999, e-com- million, for a total of over $1 billion uncollected use merce represented less than 1% of total retail sales.17 tax each year. Most of the uncollected business use tax Data from Forrester Research indicates that in 2006 con- was attributable to businesses that do not sell tangible sumers spent more online for clothes ($18.3 billion) than for personal property and so are not required to register computers and software ($17.2 billion). They also found that with the BOE and file sales tax returns.12 over 50% of households in the U.S. shop online on a regular basis. Yet, online sales still represent less than 10% of total retail • In July 2004, Drs. Bruce and Fox of the University of sales although online shopping represents 21% of total book Tennessee updated earlier estimates of state and local sales and 41% of total computer and software purchases.18 tax revenue losses from e-commerce. The new estimates were reduced due to the reality that "e-commerce has IV. WHY IMPROVE USE TAX COMPLIANCE been a less robust channel for transacting goods and services than was anticipated" earlier. Their new esti- Use tax compliance is important for state revenue needs and to mate for 2008 indicates state and local tax revenue loss help the sales and use tax best meet principles of good tax policy. of between $21.5 and $33.7 billion depending on the growth assumption used. The 2003 estimate for losses A. Collect An Existing Tax Rather Than Create A in California was between $2.1 and $2.2 billion and New One between $2.95 and $4.62 billion for 2008.13 The California use tax has been in existence since 1935; it is not a new tax. Improved collection will provide needed • A 2003 report by the Direct Marketing Association revenue for the state without the need to increase a tax rate questioned the data from the University of Tennessee or create a new tax. for 2000 and 2001. The DMA suggested that for 2001, uncollected sales tax on e-commerce was only $1.9 bil- B. Tax Policy Considerations lion and would likely be $4.5 billion by 2011 which is Failure to collect use tax violates the principles of equity 10% of the University of Tennessee estimate (the UT and neutrality. Equity and fairness are violated when taxpay- estimate was $54.8 billion of lost state and local sales ers are able to purchase goods online without paying tax and use tax14). Some of the differences between the UT while others buying the same items at their local store pay and DMA estimates are due to the DMA using a higher the tax. Vendors with physical stores can find it difficult to Fall 2007 27 California Tax Lawyer compete with online vendors who can sell without collecting es for which use tax was owed. They can then follow up with sales tax to consumers who are unaware that they owe a use the California business to verify if use tax was paid and if it tax. Also, when buyers perceive that online items are cheap- was not, assess penalties and interest in addition to the tax. er than the same items purchased at a physical store, they Practitioners need to be familiar with the sales and use tax may be inclined to purchase online, thus further exacerbat- laws so they can ensure that they are use tax compliant and ing the use tax collection problem. Improving use tax to help clients be compliant as well. They can also help compliance will result in online and catalog buyers being clients set up recordkeeping systems to simplify compliance. treated similarly to those who buy at physical stores and treat Finally, practitioners can encourage the California legislature all vendors of taxable goods similarly. to enact simpler use tax compliance approaches. V. CHALLENGES TO IMPROVED USE TAX VII. HOW TO IMPROVE USE TAX COLLECTION COLLECTION The use tax line on income tax forms is a good first step in Because consumers know so little about the use tax, improving use tax compliance although the compliance rate improved enforcement is likely to be viewed by many as the is still low. The line increases the visibility of the tax and sim- enactment of a new tax. plifies compliance as it eliminates the need to file a separate Another challenge is that the current sales and use tax rules return for the use tax. Yet clearly, more is needed if are not simple. There are many exemptions applicable to California hopes to collect more of the over $1 billion of goods and vendors. To improve compliance, taxpayers need annual uncollected use tax. Several suggestions are offered guidance as to which of their purchases are taxable and which below along with information on enforcement efforts in are not, particularly where handling charges or services are some other states. Some suggestions that would not be ideal associated with the purchase of tangible personal property. for California are also noted along with reasons why they would not be as effective as other approaches. VI. RELEVANCE TO TAX PRACTITIONERS A. Education Use tax and its low compliance rate is an important area for While some educational efforts have been directed to tax- tax attorneys and tax accountants to be aware of. Clients expect payers and preparers, it is clearly not enough given the large their tax advisors to keep them apprised of all of their tax lia- amount of uncollected use tax. The BOE should pursue edu- bilities. The BOE found that this is not happening. The BOE cational efforts that help taxpayers know what the use tax is, found that for 2003 returns, while about 63% were prepared that it is not a new tax, when it applies, how to maintain by practitioners, only 16.6% of use tax declarations were on records to calculate it, and how to pay it. Information on the practitioner-prepared returns. It was eight times more likely amount of uncollected tax should also be provided, perhaps in that a self-prepared return had the use tax line completed than terms of how it compares to total tax collections or a favored for practitioner-prepared returns. The BOE believes the low government spending program, such as K-12 education. compliance rate is because consumers have other ways to Since Internet sales often generate use tax, the BOE should report use tax although they suspect that they were not used.19 post informational ads on Internet sites to help educate people The BOE has increased its efforts to make more people aware about the use tax and how to comply. The BOE did use online of their use tax liability by sending letters to tax practitioners in advertising in 2005-2006 to educate buyers about the use tax.20 early 2007 alerting them to the need to discuss the use tax with However, greater and more continual effort is needed. clients when completing their income tax form. Practitioners should also consider their personal and firm B. Reduce Reporting Options use tax liabilities. Because law and accounting firms provide Consumers are not required to report use tax on their Form non-taxable services to clients and do not sell goods (usually), 540. They may instead use the form in BOE Publication 79B they are not required to register to collect sales tax. When a or sales and use tax forms. A single technique for compliance firm purchases taxable goods from a remote vendor that does would simplify compliance for both taxpayers and their paid- not collect sales and use tax, the firm owes use tax and needs preparers. In addition, it should simplify administration by to file appropriate sales and use tax returns. As purchases by the BOE as they need only look to Form 540 to determine if businesses for which use tax is owed are likely to exceed the consumers have paid their use tax.21 amount for consumers, the BOE is justified to focus more C. Implement Simpler Recordkeeping Approaches enforcement efforts on businesses. The BOE could subpoena A few states, including Maine, Michigan and New York,22 do records from some remote vendors selling equipment likely to not require individuals to keep detailed records to calculate the be purchased by law and accounting firms to identify purchas- 28 Fall 2007 California Tax Lawyer use tax owed. Instead, consumers may use tables prepared by the when they buy from them because they would handle it for state tax department that indicate how much use tax is owed their customers. Incentives for vendors might include: based on the taxpayer's income level. Alternatively, taxpayers may keep detailed records and report actual use tax owed rather than 1. Offering compensation to vendors for collecting the the estimated amount based on the table. In Michigan, if each use tax (to help cover compliance costs). In 2004, item purchased for which use tax is owed has a cost under the BOE reported that of the 46 states that impose $1,000, the tax table may be used to compute the use tax which sales and use tax, only 18 (including California) is then reported on the Michigan individual income tax form. offer no reimbursement to vendors.25 For purchases of single items costing $1,000 or more, the use tax for such items can be added to the table amount. 2. Offering simplified compliance techniques, such as A 2004 report prepared for the Minnesota House of annual rather than quarterly reporting and provid- Representatives found that states using the table approach had ing technological tools to aid compliance. more individuals reporting use tax. States using the income tax return for use tax reporting average about 1.4% of individuals 3. Giving a preference to companies registered to collect reporting use tax. However, in Maine, the participation rate use tax when the state makes purchases. SB 1009 was 9% and 4.1% in New York. Although, states using the (Chapter 718, 2003) which added the use tax line to table approach had less use tax reported per return compared income tax forms also included a provision that gener- to states without the table. The average amount of use tax ally, the state must verify that vendors it contracts with reported in states using the table estimation approach was $40 have a seller's permit or certificate of registration. This compared to $72 in states without the table. The states allow- approach could be broadened to prohibit any state ing the table estimation approach had higher per capita use tax department or agency from purchasing goods from collections than states without the table.23 vendors that do not collect California sales tax. Use of the table approach would work best with regular updating of the table amounts to reflect changes in the dollar E. Pursue Technological Simplifications amount of goods purchased for which use tax was owed and For online purchases, technology could be used to changes in the number of remote vendors. The table approach improve use tax collection. The BOE (and other state tax best reduces recordkeeping of small purchases for which use tax agencies) could work with online vendors to enable a buyer's is owed. Consumers should still be required to retain records credit card to be charged for use tax at the same time it is on large purchases and add that use tax amount to the table charged for the cost of the vendor's items. Benefits of this amount (as is required in Michigan, for example). approach would be that buyers would not need to keep Threshold use tax reporting approaches should be avoided as record of the purchase because use tax has already been paid, they will not make recordkeeping simpler. For example, the buyer would know the after-tax cost of the goods at time Minnesota provides an exemption where use tax is not owed of purchase, vendors would not incur a credit card fee on the unless a person's non-business purchases subject to use tax exceed tax, and tax agencies would collect the tax immediately. $770 for the year.24 However, this technique will not serve as well Challenges to this approach include getting online vendors as the tax table approach to reduce recordkeeping. In Minnesota, to modify their websites to allow states to collect use tax and individuals still need to keep records of purchases to determine consumer concerns over privacy. if the ones for which sales tax was not collected exceed $770. F. Encourage Congress To Reverse The Quill Decision D. Find Ways To Encourage Remote Vendors To California could encourage Congress to enact legislation Voluntarily Collect The Use Tax that reverses the Supreme Court's decision of 1992 (the Many remote vendors are reluctant to voluntarily collect a tax Quill decision) that requires a physical presence in order for they are not legally required to collect. There are costs associat- a state to collect sales tax from a vendor. The Court's ration- ed with compliance including filing and additional credit card ale for its holding was that imposing tax collection fees due to higher charges by customers (because the sales tax obligations on remote vendors would be contrary to the would be included on the charge). There are also competitive commerce clause of the United States Constitution (it would disadvantages of complying when other vendors do not as it will impede interstate commerce). The Court noted that the look like the compliant vendor's goods cost more. An advantage commerce clause is within the purview of Congress (that is, to collecting the use tax even when not legally required to do so Congress can determine what does and does not impede would probably only exist if the state did a good enough job of interstate commerce). Thus, Congress could enact a law educating taxpayers about their use tax obligations. Vendors allowing states to require remote vendors to collect sales and could then advertise not to worry about use tax compliance use tax from customers in the state. However, Congress is Fall 2007 29 California Tax Lawyer unlikely to make such a change unless states greatly simplify G. Work With And Watch Other States their sales tax laws, which today, vary from state to state. The BOE should continue to monitor other states to find out Several states are moving towards simplification by enact- what new use tax compliance initiatives they implement and the ing a uniform sales and use tax law. This uniform law was effect. Several (if not all) states have information exchange pro- created by the Streamlined Sales Tax Project in which many grams where a state can obtain information on vendor sales from states participate. The model act covers definitions and another state as a way to potentially find buyers with use tax lia- administrative procedures and provides simplifications for bilities. One formal exchange is the Southeastern Association of vendors in reporting and remitting sales and use tax.26 The Tax Administrators (SEATA) that includes 12 states. It sponsors hope is that Congress will see that adopting states have sim- an information exchange program to help member states plified sales tax compliance for vendors by having similar improve use tax compliance. SEATA encourages vendors to vol- laws, and enact legislation allowing adopting states to untarily register to collect sales and use tax in states where it has require remote vendors to collect sales and use tax.27 customers in order to prevent the customers from being billed by California has not adopted the uniform sales tax law and one of the SEATA states. SEATA also advises vendors that vol- there are a few reasons why it might not do so. Adopting states untary registration also limits their tax, interest and penalty govern the system with one vote per state even for a state the liability should they be found to have a physical presence in a size of California. Also, the model act calls for destination state in which they did not believe they had one.29 sourcing which is not used for city and county sales taxes Similarly, the Ohio Department of Taxation website alerts today. For example, today, if a vendor in San Jose sells goods (scares) vendors with the following statement. by shipping them to a customer in Los Angeles, the local por- tion of the tax goes to San Jose, rather than Los Angeles. This Any Ohio vendor who makes taxable sales that are deliv- would need to change if the model act were adopted. ered to purchasers in another state should register with Given the size of California and the Court's rationale for that state and collect that state's use tax. If the vendor the physical presence requirement, perhaps California could has nexus with that state, the vendor is subject to its tax benefit when most other states have enacted the model sales laws, including possible audit and assessment. Even if and use tax act. Perhaps a position can be justified at that the vendor does not have nexus with the other state, the point in time that California does not pose compliance chal- Ohio Department of Taxation may audit the vendor's lenges for vendors. For example, if almost all states with a records and provide information on interstate sales to sales tax adopt the uniform law, but California and perhaps the other state. That state will then bill the purchasers one or two other large states do not, it might be possible that for the appropriate use tax. Other states' websites can Congress or the Court could view compliance for multistate be accessed through a link on our website.30 vendors as simplified enough such that there are no com- merce clause concerns (vendors would have only two or The BOE might also encourage out-of-state vendors to three systems to deal with assuming the local tax base is voluntarily register and collect sales and use tax using reasons equivalent to the state tax base, as it is in California). similar to those of SEATA states and Ohio. California's arguments would likely be enhanced though if it had just one rate in the state rather than the current range of H. Continue To Verify The Status Of Remote Vendors rates among counties and districts, as a single rate would The BOE has had some high profile successes31 in finding provide further simplification for remote vendors in comply- that some Internet vendors were not remote vendors but ing with the California sales and use tax. instead had a physical presence in the state and were thus Congressional reversal of the Quill decision will not required to collect sales and use tax. These audit techniques resolve all use tax collection issues. Congress is unlikely to be should be continued; other states are doing the same.32 able to extend a use tax collection requirement to vendors However, results are mixed in that there is inconsistency located outside of the US (with no physical presence in the among courts (even within the same states) as to how much US). In addition, proposals by Congress to allow states that physical presence is needed before a vendor has sales and use have simplified their sales tax system to require remote ven- tax collection responsibilities.33 Efforts to clarify sales tax dors to collect the sales tax typically exempt small vendors.28 nexus would be beneficial to vendors and states. Therefore, unless a state exempts sales from small vendors from the sales and use tax, consumers would still be required I. Elimination to self-report use tax when they purchase taxable items from Elimination of the use tax and replacing the revenue with a such small vendors. Thus, individual consumers will likely higher sales tax or other taxes is not a solution to use tax collec- always have self-assessment obligations when it comes to the tion problems. A sales tax without a use tax will encourage use tax. vendors to be remote so they will not have to charge sales tax. It 30 Fall 2007 California Tax Lawyer will also encourage buyers to purchase from vendors not locat- 5. Revenue & Taxation §6405. ed in the state to avoid sales tax. Thus, elimination of the use tax, as well as new use tax exemptions, are not valid solutions. 6. This was the method described in instructions to Form An approach that in effect eliminates the use tax, yet allows 540 prior to 2003 tax returns when the use tax line was states to impose sales tax on all taxable sales, is for all taxing added to Form 540. states to apply the sales tax using the origin approach rather than the destination approach.34 For example, all California 7. BOE, "Use tax – the most frequent source of audit lia- vendors would charge California sales tax regardless of the state bility," Tax Information Bulletin, 12/06, p. 2; available at in which the customer resides. Buyers would have no use tax http://www.boe.ca.gov/news/pdf/dec06tib.pdf. obligations because all of their taxable purchases would have included seller-imposed sales tax. However, this approach will 8. BOE, Staff Legislative Bill Analysis, SB 1009, 46/18/03, p. not resolve all collection and administration issues. Vendors 6; available at http://www.boe.ca.gov/news/pdf/dec06tib.pdf. will be inclined to locate in the few states that do not impose a sales tax to gain a competitive advantage. Also, it is not always 9. BOE, Staff Legislative Bill Analysis, AB 969, supra. clear where a sale originated if ordering and shipping were in different states. It would also likely be difficult to get all states 10. Ernst & Young, The Sky is Not Falling: Why State and to agree to this sourcing approach as there will be revenue win- Local Revenues Were Not Significantly Impacted by The ners and losers with the change. However, in looking at all Internet in 1998, June 18, 1999. possible solutions for improving sales and use tax compliance, this one should be included in the mix. 11. GAO, Sales Taxes – Electronic Commerce Growth Presents Challenges; Revenue Losses Are Uncertain, GAO/GGD/OCE- VIII. CONCLUSION 00-165, June 2000. California and other states with growing revenue needs 12. BOE, Staff Legislative Bill Analysis, SB 1009, 6/18/03; avail- can no longer ignore growing uncollected use tax. The use able at http://www.boe.ca.gov/legdiv/sutleg/pdf/sb1009-3bm.pdf. tax is a longstanding tax and better collection techniques can avoid the need to create new taxes or raise tax rates of other 13. Dr. Donald Bruce and Dr. William F. Fox, "State and taxes. While the use tax has been around since the 1930s in Local Sales Tax Revenue Losses from E-Commerce: most states, few people are aware of it which obviously leads Estimates as of July 2004," July 2004, available at to low compliance. California and other states have recently http://www.ncsl.org/print/press/Ecommerceupdates.pdf. improved collection practices, but more work is needed. 14. Bruce and Fox, "State and Local Sales Tax Revenue ENDNOTES Losses from E-Commerce: Updated Estimates," 9/01, avail- able at http://cber.bus.utk.edu/ecomm/ecom0901.pdf. Also 1. Annette Nellen, Esq., CPA, is a professor in and direc- see additional reports at http://cber.bus.utk.edu/ecomm.htm. tor of the Masters of Science in Taxation program at San Jose State University. She is also a fellow with the New America 15. Dr. Peter A. Johnson, Direct Marketing Association, "A Foundation. For tax reform information, a blog and contact Current Calculation of Uncollected of Uncollected Sales Tax information, see http://www.cob.sjsu.edu/nellen_a/ Arising from Internet Growth," March 2003; available at TaxReform/21st_century_taxation.htm. http://www.the-dma.org/taxation/CurrentCalculation ofUncollectedSalesTax.pdf. 2. BOE, Staff Legislative Bill Analysis, AB 969, 4/9/07, p. 2; available at http://www.boe.ca.gov/legdiv/pdf/ab0969-1sw.pdf. 16. Minnesota Department of Revenue, "Minnesota Sales Tax Gap Study;" available at http://www.mndor.state.mn.us/ 3. Bank of America National Trust and Savings Association v. legal_policy/research_reports/content/tax_gap_study.shtml. State Board of Equalization, 209 Cal App 2d 780, 26 Cal Rptr 348 (First App Dist 1963). 17. U.S. Census Bureau News, 5/16/07; available at http://www.census.gov/mrts/www/data/html/07Q1.html. 4. This standard was confirmed by the US Supreme Court in Quill Corporation v. North Dakota, 504 US 298 (1992) 18. Pia Sarkar, "Fashion purchases outpace tech buys and National Bella Hess .v Department of Revenue of Illinois, online," San Francisco Chronicle, 5/15/07, pg C1. 386 US 753 (1967). Fall 2007 31 California Tax Lawyer 19. BOE, Staff Legislative Bill Analysis, AB 969, p.2, supra. 30. Ohio Dept. of Revenue, Frequently Asked Questions at http://tax.ohio.gov/faqs/content/sales_and_use/qa03.asp. 20. Board of Equalization, 2006-2006 Annual Report, p. 63; available at http://www.boe.ca.gov/annual/pdf/2006/ 31. In the Matter of the Petn. for Redetermination 7-needs06.pdf. Under the Sales and Use Tax Law of Barnes & Noble.Com (SC OHB 97-732835; Sept. 12, 2002) the 21. This approach has been proposed in AB 969 (2007). BOE found that the retail store's distribution of discount coupons to its customers for credit when they bought 22. New York Department of Revenue, Purchaser's books online created an agency and nexus. In Borders Obligations to Pay Sales and Use Taxes Directly to the Tax Online, LLC v. BOE, 29 Cal Rptr 3d 176 (2005), the Department Questions and Answers, Publication 774 (3/07), court found that that Online had sales tax collection pp 13 – 15; available at http://www.tax.state.ny.us/pdf/ obligations in California because of its relationship with publications/sales/pub774_307.pdf. Borders (the bricks and mortar stores) and the returns and advertising handled by Borders that 23. Manzi, Nina, Use Tax Collection on Income Tax Returns benefited Online. in Other States, a Policy Brief of the Minnesota House of Representatives, 12/04, p. 7; available at 32. For example, in State of Louisiana and Secretary of the http://www.house.leg.state.mn.us/hrd/pubs/usetax.pdf. Dept. of Revenue and Taxation v. Dell Int'l, Inc., et al, 922 So 2d 1257 (2006), the appeals court reversed the trial court 24. Minnesota Revenue, "Use Tax for Individuals," Pub. decision to find that Dell had sufficient connection through 156; available at http://www.taxes.state.mn.us/ a third party acting on its behalf in the state to create physi- taxes/sales/publications/fact_sheets_by_name/content/ cal presence for sales and use tax purposes. CM1_002975.pdf. 33. For example, in St. Tammany Parish Tax Collector v. 25. BOE, Staff Legislative Bill Analysis, AB 2802, 5/5/04, BarnesandNoble.com, 05-5695, ED La, 03/22/2007, with p. 2; available at http://www.boe.ca.gov/legdiv/sutleg/ facts similar to the California case (see earlier endnote), the pdf/ab2802-2bm-final.pdf. court found that barnesandnoble.com did not have nexus in Louisiana parish. Similarly, in Dell Catalog Sales v. Comm'r., 26. The Streamlined Sales Tax Project began in 2000. The Dept. of Revenue Services, 834 A2d 812, 48 Conn Supp 170, Streamlined Sales and Use Tax Act (SSUTA) and other infor- (2003), with facts similar to the Louisiana case noted in the mation on the project can be found at prior endnote, the court found that Dell did not have nexus http://www.streamlinedsalestax.org. in Connecticut. 27. Various bills have been introduced over the past few 34. The origin-based proposal has been advocated by years, including S. 34 (110th Congress), the Sales Tax several practitioners who have written articles explaining Fairness and Simplification Act, which would allow states its operations and advantages. See the 1999 letter that have simplified their sales tax, such as by adopting the submitted by Wade Anderson, Andrew Wagner, SSUTA, to collect tax from remote vendors. Eric Miethke, Terry Ryan, and Arthur Angstreich to the Advisory Commission on Electronic Commerce at 28. For example, H.R. 3396 (110th Cong.) excepts vendors http://www.ecommercecommission.org/document/Origintax2.doc. with remote taxable sales throughout the US of less than $5 million in the prior year or who meet the $5 million thresh- old but had less than $100,000 of remote taxable sales throughout the US. 29. Kentucky Department of Revenue, Southeastern States Information Exchange Program; available at http://rev- enue.ky.gov/NR/rdonlyres/28FCC986-94A3-485D-A0F4- 45408079AE2B/0/31F006.pdf. 32 Fall 2007
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Tuesday, 31 March 2015
Last updated 13 hours ago
Dec 15 2011 | 2:10pm ET
After shutting its flagship hedge fund, James Caird Asset Management will launch a new one.
The London-based hedge fund told investors yesterday that it would liquidate its eight-year-old JCAM Global Fund—which started at Moore Capital Management—due to poor performance this year. The $1.6 billion hedge fund is down 8.9% this year; James Caird founder Tim Leslie said he'd begin returning money new month.
Next year, James Caird, which has two other funds that will continue trading, will launch a new fund with a "narrower trading focus," Leslie wrote to investors yesterday. The new fund will be managed by Leslie deputy Robert Miller.
Leslie said he hoped to raise $500 million for Miller's fund, and would cap the fund at about that level, Bloomberg News reports.
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As more investors look to diversify, many are beginning to use retirement funds to invest in alternative assets such as private equity and real estate. Kelly Rodriques, CEO & President of PENSCO Trust Company, explains how companies can connect with those looking to use their retirement accounts in a different way. Read more…
Mar 20 2015 | 12:45pm ET
StreetWise Partners, a non-profit organization that works with low-income individuals to help them overcome employment barriers, raised over $275,000 at the 2015 Raising the Ante Charity Poker Tournament and Casino Event last Wednesday evening at Capitale. Here are some photos from the event. Read more…


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Dear Amy,
I just wanted to say that today I tried your frozen macaroni and cheese, it was the first product of your I've tried, though my wife enjoys your food. It was, without a doubt, the greatest store-bought mac and cheese I've ever had. No other brand I've ever tried comes close to how good that was. Dare I say almost as good as homemade? Thank you for the excellent meal, you now have yourselves a regular customer!
From Scott Height
Dear Amy,
I am just writing to tell you how IMPRESSED I am with your products. I bought several of your products and just tried the pocket (feta and spinach) because I LOVE Greek food and spanakopita. It tasted SOOOO good.... not at all like typical frozen foods!
Thanks! I can't wait to try the rest!
Maureen Anders
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Top Girls Toys
Top Girls' Toys! Here are the toys that every little girl is clamoring for. From classic characters to new best friends, these are today's top girls' toys.
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Zhu-Fari Pets
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The newest line from Cepia, makers of the Zhu Zhu Pets, is all about simulating a safari. Instead of hamsters, these are Zhu-Fari Pets. They come in a variety of jungle animals, including an…
My Little Pony Applejack's Farm Truck
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Applejack's Farm Truck is a new vehicle to add new imaginative play opportunities for My Little Pony fans. It comes with an Applejack pony figure, a basket of apples on top, a comb, and other…
Littlest Pet Shop Teensies
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There's a new way for fans old and new to play with the adorable Littlest Pet Shop characters. Littlest Pet Shop Teensies are tiny, collectible pets that come in a variety of different animals and…
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There's a new type of Zoobles hitting toy store shelves — Zoobles Azoozia. These Zoobles are a little bit larger than the original Zoobles but that's because they hide a surprise inside. Just…
My Little Pony Pinkie Pie's RC Car
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Kids can help Pinkie Pie get around town (or the playroom) with Pinkie Pie's R/C Car. This car comes with a removable Pinkie Pie figure that sits in the driver's seat. Use the two-button remote…
Teacup Piggies Ice Rink Champions Playset
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Now characters in the Littlest Pet Shop line have a new skill—walking. Just press the button on the Littlest Pet Shop Walkables character and it walks. And now there's a great new playset for…
Zhu Zhu Babies Fun Time Sleepover
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The popular Zhu Zhu Pets hamsters are now available in an even smaller size with the Zhu Zhu Babies line of toys. And with the Fun Time Sleepover playset, kids can add a dimension of nurturing play…
Teacup Families Teacup Family Van
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If you've been living under a rock for the past few years, then it's possible you haven't noticed the influx of British talent hitting our screens.
Sure there have always been actors from across the pond in Hollywood, but doesn't it feel like they are everywhere right now? Vanity Fair noticed this trend, which is why they've released three awesome short films featuring all of Hollywood's favorite Brits to coincide with their Hollywood issue.
The star power is palpable. Read More »


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Christy Nockels - Sing Along - Inspirational Videos
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No Country For Old Men
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No Country for Old Men
No Country for Old Men is a 2007 American neo-Western thriller directed, written, and edited by Joel and Ethan Coen, based on the Cormac McCarthy novel of the same name. The film stars Tommy Lee Jones, Javier Bardem and Josh Brolin and tells the story of an ordinary man to whom chance delivers a fortune that is not his, and the ensuing cat-and-mouse drama as the paths of three men intertwine in the desert landscape of 1980 West Texas. Themes of fate, conscience, and circumstance re-emerge that the Coen brothers have previously explored in Blood Simple and Fargo. Wikipedia
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Top 10 cities for smallest income inequality gap
Total Population: 108,390
Median Household Income: $65,936
Utah's fourth-largest city grew at a rate of 52.8 percent between 2000 and 2010 when the national average was 9.7 percent. Despite its rapid growth, the city named after the River Jordan in Israel has the best income equality in the country.
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I would rather live in West Jordan than West Valley not because it is slightly more equal, but because the medium income is nearly $20,000 higher. That being said I would rather live in a city with greater inequality if the median income was much higher. I am more concerned about my family's standard of living than I've am stressed that someone out they may be getting rich. Unfortunately, there are some who would rather have everyone make the same even if that means that the standard of living is reduced for the majority of people.
- 8:22 a.m. March 15, 2014
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So let me see, you take some bedroom communities where everyone lives in a similar sized house and all of sudden you have income equality. This would be more relevant if they merely looked at metro areas. I would be curious to see how Salt Lake compared to NYC or Chicago or Phoenix etc.
- 11:40 a.m. March 15, 2014
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Phoenix, AZ (SportsNetwork.com) - Luke Montz's two-run homer in the bottom of the ninth inning lifted the Oakland Athletics to a 6-4 win over the Milwaukee Brewers in spring training action.
The A's trailed 4-3 entering their half of the ninth, but drew even when Bruce Maxwell doubled off Johnny Hellweg and Max Muncy followed with an RBI single ahead of Montz's game-winning blast.
John Jaso homered earlier for Oakland, while Michael Taylor finished 3-for-3 with a run scored.
Brewers starter Wily Peralta tossed three shutout innings, yielding just one hit and a walk while striking out three. Jonathan Lucroy, Logan Schafer and Caleb Gindl all collected two hits in the loss.
Vanderbilt quarterback Patton Robinette said Friday he is walking away from football to enter medical school.
Regan Smith substituted for Kyle Larson in the No. 42 Chip Ganassi Racing Chevrolet in Sunday's Sprint Cup Series race at Martinsville Speedway after Larson was sidelined due to additional medical tests following his fainting spell on Saturday.
If contradiction was an Olympic sport, Chip Kelly would certainly be medal-worthy judging by his performance at the NFL's owners meeting but the Eagles coach might have to settle for silver because Daniel Snyder's critics will take the gold every time.
There isn't much after that. The Miami Marlins are loaded up for a playoff push -- likely through a wild card spot -- and the New York Mets are up-and- coming but still raw. The Atlanta Braves and Philadelphia Phillies, former powerhouses of the division, are going through rebuilds and won't contend anytime soon.
The Los Angeles Clippers have signed guard Lester Hudson to a 10-day contract.
Mathieu Perreault will be back in the lineup when the Winnipeg Jets host the Chicago Blackhawks on Sunday.


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January 13, 2012; New Orleans, LA, USA; Minnesota Timberwolves head coach Rick Adelman against the New Orleans Hornets during the second half of a game at the New Orleans Arena. The Timberwolves defeated the Hornets 87-80. Derick E. Hingle-US PRESSWIRE
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َAn expertise in the bill of the Iranian government joins the International Renewable Energy Agency (IRENA
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News ID: 799423
Publish Date: 2011/11/03 01:12
Latest News
News in picture (2): Seminar on Technology and Science Policies
News in picture (1): Seminar on Technology and Science Policies
News in picture:Pre-Seminar specialized meetings on technological and innovative polices of the 6th Development Plan
IPRC to hold Seminar on technological and innovative policies of the 6th Development Plan
Expert opinion on the bill regarding establishment of Jask trade and industrial free zone in Hormozgan Province and Special Economic Zone for pharmaceutical industry in Alborz Province
Pre-feasibility Studies to identify investment opportunities in Northern Khorasan Province in Mine and Mineral industries
A comparative Study of certain macro- economic indices in Iran's mining section and some of world's top mining countries (USA, Australia, Canada and Chile)
News in picture: Dr. Jalali met the Delegation of Friedrich Ebert Foundation
Analytical Study on Futurology, Futurism and Foresight
Monitoring Business Environment of Iran in Summer 2015, Assessment of 265 economic establishments across the country as national elements of business environment in Iran
َAn expertise in the bill of the Iranian government joins the International Renewable Energy Agency (IRENA
Majlis Research Center had an expertise in the bill of Islamic Republic of Iran government joins the International Renewable Energy Agency.
According to the Public Relations Office of Majlis Research Center, Renewable Energy Agency seeks to create conditions for international cooperation development in various sectors to increase the share of renewable energies in energy production and consumption basket of different countries of the world and on the basis of technologies have advantages for each region, the Office of Energy, Industry, and Mining Studies said.
(Full text of the report is attached.)
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UK fans will be able to watch the show, which is filmed in Scotland, on Amazon Prime Instant Video tonight, gaining access to the first eight episodes.
MINISTERS had set the goal of having that number of companies accredited as Living Wage employers by the end of the year.
A 30-year-old has been detained in connection with the death of Stephen, 39, at a house in Cumbernauld in the early hours of Sunday.
STEPHEN Scroggie, 39, was pronounced dead at the scene following a disturbance at a property in Cumbernauld in the early hours of yesterday.
The Wishaw Press pay tribute to Motherwell legend Davie Cooper ahead of the 20th anniversary of his tragic passing
Luxembourg-based chemicals giant says its shale gas public information programme will aim to inform local Scottish communities about unconventional oil and gas using an "evidence based approach"
RATCLIFFE, the public face of the fractious 2013 industrial dispute when he threatened to close the giant plant, said payments to communities across the Uk will top £2.5 billion.
NADINE Montgomery's son Sam, who was born at Bellshill Maternity Hospital, was deprived of oxygen at birth which led to cerebral palsy.
THE Boys' Brigade teams from Kirkintilloch, Cumbernauld, Torrance, Bothwell, Stewarton and Greenock smashed the record held by Sodexo Ireland, which was 53 hours non-stop.
KIERAN Taylor, 17, apparently on the edge of tears, had to be rescued by a McDonald's bouncer who chucked him out of the fast food joint in Cumbernauld. WARNING: This video contains strong language.
MARK Brown, 20, entered the burning building several times in a bid to rescue Rose Thompson - but she was later found dead by firefighters.
A SECOND woman and a man received treatment at the scene for burns and smoke inhalation before being taken to Monklands Hospital.
Reminder issued from health board for people to make sure they get both doses of the Measles Mumps and Rubella (MMR) vaccination.
DETECTIVES are appealing for information after the drugs were found at the house in Cairngorm Gardens in Cumbernauld on Tuesday, January 13.
Just over 10 years on from the murder of Paul Gerard McGilvray, his family and friends have formed new registered charity FFAMS – Families and Friends Against Murder and Suicide.
JOINED in grief and united in anger, two shattered families tell of their anger at the delays in the probe into deaths of Laura Stewart and Mhairi Convy.
Edinburgh-based hotelier says it plans to invest £10.5m in the 105-bedroom property which will relaunch in June as the four star Apex City of Glasgow Hotel
MARTIN Perry, Meggan Dawson-Farrell, Scott Meenagh and Jonathan Paterson took part in videos to highlight the work of the organisation.
Tannoy, one of the oldest loudspeaker manufacturing companies in the world, which has a manufacturing base in Cumbernauld employing around 100 staff, reports pre-tax profits rose 67 per cent year on year to £779,000
The Irvine Herald's picture shows that Kevin Adam was onside when he stroked the ball home in the dying moments of the game against Cumbernauld
VISITORS to church-based charity are guaranteed to get a warm welcome and a helping hand to see them through hard times.
SIX-year-old Alisha Whyteside, who has acute lympoblastic leukaemia, was all smiles as she met Mysterious Girl singer Peter in Glasgow along with her parents and sisters.
THE St Andrew's High School pupil will fly out with Team North Lanarkshire to Lake Macquarie and take part in four swimming events.
LINDSAY Moore, 26, lost half her weight and nine size dresses to go from a size 26 to a size 10 and has been crowned slimmer of the year. See all the winners here.
DESPITE being filmed on a low budget, Bill Forsyth's 1981 coming-of-age romantic comedy was a huge hit.
GARY PULLER said he would run on the park and stab Stokes and blow-up his dad - but just hours after posting the message he whined he didn't mean any harm and his life "was going to be ruined".
Flo and Mary Mackenzie from the Highlands were among many Scots nurses who travelled 18,000 miles to tend to the injured and dying.
THE 16-year-old boy is being held in connection with the serious sexual assault in Beechwood Road in the town.
THE suspect was with another man when he approached his 15 year-old victim in Beechwood Road at the weekend.
CATHRINE and Gurnam Darput were left confused when their estate agent slipped off the radar, only later finding out they had ceased trading despite viewing a live website.
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President Aquino has signed a joint congressional resolution raising the daily subsistence allowance for both members of the Armed Forces of the Philippines (AFP) and the Philippine National Police (PNP). Presidential spokesman Edwin Lacierda said Aquino signed last March 27 the merged Joint Resolution 2 of the Senate and Joint Resolution 26 of the House of Representatives. Speaking to reporters, Lacierda yesterday said the daily allowances of police officers and soldiers were raised from P90 …
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KINGSTON, Jamaica (AP) — Police say a 12-year-old boy was allegedly stabbed to death by a sixth-grade classmate at a Jamaican school. … More »
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MELBOURNE, Australia (AP) — Veteran fast bowler Peter Siddle has been dropped from Cricket Australia's list of contracted players on the same day he was recalled to … More »
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MELBOURNE, Australia (AP) — Pakistan-born refugee Fawad Ahmed was named to Australia's test squad Tuesday for tours of the West Indies and England later this year … More »
- Solar Impulse lands in China after 20-hour flight from Myanmar AFP News - 1 hour 14 minutes ago
Solar Impulse 2 landed early Tuesday in China, the world's biggest carbon emitter, completing the fifth leg of its landmark global circumnavigation powered solely … More »
- Top Ugandan prosecutor in Shebab bombing trial shot dead AFP News - 1 hour 30 minutes ago
Uganda's lead prosecutor in the ongoing trial of 13 men accused of participating in 2010 Al-Shebab bombings that killed 76 people was shot dead Monday, police said. … More »
- Red Cross worker killed in jihadist attack on aid truck in Mali AFP News - 1 hour 46 minutes ago
An international Red Cross worker was killed and a local colleague wounded when the aid truck they were driving came under fire in northern Mali on Monday, in an … More »
- Oil firms raise gas prices today
This year's Holy Week break will be accompanied by an increase in local pump prices after oil companies announced yesterday a P1.10 per liter hike for gasoline and P0.60 per liter for diesel effective today. "Phoenix Petroleum Philippines will increase the prices of gasoline by P1.10 per liter and diesel by P0.60 per liter effective 6 a.m. of March 31, 2015 to reflect the movements in the prices of refined petroleum products in the international market," said Phoenix Petroleum, an independent …
- DFA denies dropping Phl claim to Sabah
The Philippines has never offered to drop its Sabah claim in exchange for Malaysia's support for Manila's arbitration case against China over the West Philippine Sea issue, the Department of Foreign Affairs (DFA) said yesterday. "In the context of our friendly bilateral relations, our two countries have been for years exchanging ways on how to address the issue of the extended continental shelf (ECS) in the South China Sea," Foreign Affairs spokesman Charles Jose said in explaining the DFA's …
Should Aquino be held accountable over the Mamasapano operations?
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A South Korean man reads a newspaper at Tapgol park in Seoul, South Korea, Tuesday, March 31, 2015. The Tapgol park is known as the venue for the March First Independence Movement Day, the anniversary of the 1919 uprising against Japanese colonial rule. It is now a popular park where the elderly gather to socialize and spend their free time. (AP Photo/Lee Jin-man)
Buffalo Sabres' Patrick Kaleta (36) gets his shot turned away by a diving Arizona Coyotes' Mike Smith, left, as Coyotes' Andrew Campbell (45) and Joe Vitale (14) arrive late to defend during the first period of an NHL hockey game Monday, March 30, 2015, in Glendale, Ariz. (AP Photo/Ross D. Franklin)
Vancouver Canucks defenseman Kevin Bieksa, left, trips St. Louis Blues right wing Vladimir Tarasenko in third period action NHL hockey on Monday, March 30, 2015, at the Scottrade Center in St. Louis. Bieksa was penalized on the play but Tarasenko was slow to recover and left the ice after the play. (AP Photo/St. Louis Post-Dispatch, Chris Lee) EDWARDSVILLE INTELLIGENCER OUT; THE ALTON TELEGRAPH OUT; MANDATORY CREDIT


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I'm developing a site at the moment which requires localization to a number of different countries. We own our site's name on many of the countries' TLDs (though not all of them). From a developer's perspective, many things are simplified if we could simply redirect all traffic to "domainname.co.uk" to "uk.domainnname.com" (or "domainname.fr" to "fr.domainname.com") — but my boss is concerned that there may be an adverse SEO impact from doing this.
So, I'm wondering if anyone knows if there is indeed any SEO impact from doing this. The country-specific content is still there, just served from a country-specific subdomain rather than the TLD.
Sorry if this is all a bit confusing! If anyone can offer any help, that would be fantastic.
Many thanks.