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Gite near Angouleme, Poitou-Charentes / Charente, France - Surrounded by Vineyards, Close to the River Charente and 3 Golf Courses
L'Abeille gite is a light-filled 2 bedroom cottage with full central heating and available all year round for short or long lets. It is suitable for couples, families with children and those travelling alone.
With thick stone walls,the gite is cool in the summer and warm in the winter. It is fully equipped, spacious and comfortable.
Both double bedrooms have king size beds, full wardrobes with lots of good quality hangers, chest of drawers and bedside cabinets and lights. The kitchen is well equipped too. There's a washing machine should you need it too.
It is just a two minute drive to the village of Hiersac (baker, two butchers, general store, pharmacy, bank, oyster seller at weekends) and a 20 minute drive from the wonderful rampart city of Angouleme or the attractive riverside town of Jarnac both of which offer riverside walks, fishing, kayaking, restaurants and markets. Ideally situated for easy access to 3 golf courses (max 1 hours drive) just over 1 hour from the Atlantic coast and only 20 minutes from Cognac.
I do hope you enjoy the photos of local places of interest. Most of the photos were kindly supplied by Charles York Miller, who lives locally and has a passion for the local towns and countryside and Mark Unsworth, who lives on the Isle of Islay in the north east of Scotland and stayed with us firstly on holiday and has since visited us several times whilst working professionally. Both are professional photographers.
Top Traveller Review
A wonderfully calm and relaxing retreat
They are the perfect hosts; we didn't arrive until late but they greeted us at the gate and helped us in with all of our gear; our 2 year old was desperate to go see the tractors and June merrily obliged with a 10pm tractor tour on the neighbours farm. June had offered to pop to the local store before our arrival; we were delighted to find a selection of local cheeses, ham, milk, bread and fruit - plenty to get us through breakfast the next day whilst we poured over the binder provided full of local information, directions to facilities, opening hours and more... a perfect way to start our trip.
The gite is clean, light and airy, it's peaceful and private; we had a real glimpse of what life in rural France is like.
We couldn't have felt more comfortable during our stay and would thoroughly recommend anyone looking for a rural break in the French countryside a stay here.
About the Owner
After nearly 30 years working in the Middle East, we decided we still wanted another adventure - to renovate a property in France. Anthony rented a cottage and toured for two months before deciding that the Jarnac/Angouleme area was the most appealing with the most attractive countryside to offer. After 10 years of hard work, we have finally finished the renovation and Anthony can now concentrate on playing the piano and researching new vineyards for us to visit. We lived in the gite ourselves for nearly two years so we know it is comfortable!
Guestbook comments from the owner
We spent a really comfortable week at Tarsac. There was plenty of space to accommodate our three boys, and the gite was equipped with everything we could possibly want. All was spotless when we arrived. Anthony and June are excellent hosts, not intrusive but there when you need them to be, with a fund of information and local knowledge that is beyond value. For a restful stay in a beautiful part of France I would thoroughly recommend L'abeille
Family G, Bedford
Superb clean Gite easy drive to most places in beautiful Countryside.
Owners are charming and exceedingly helpful along with very welcoming.
We thorougly enjoyed our 10 day stay. Mr & Mrs G. November 2011
14 Reviews
4.5 based on 14 holidaymaker reviews
A wonderfully calm and relaxing retreat
Staying in June's cottage was an absolute delight, we can't give enough praise to the cottage or indeed to June and Anthony.
They are the perfect hosts; we didn't arrive until late but they greeted us at the gate and helped us in with all of our gear; our 2 year old was desperate to go see the tractors and June merrily obliged with a 10pm tractor tour on the neighbours farm. June had offered to pop to the local store before our arrival; we were delighted to find a selection of local cheeses, ham, milk, bread and fruit - plenty to get us through breakfast the next day whilst we poured over the binder provided full of local information, directions to facilities, opening hours and more... a perfect way to start our trip.
The gite is clean, light and airy, it's peaceful and private; we had a real glimpse of what life in rural France is like.
We couldn't have felt more comfortable during our stay and would thoroughly recommend anyone looking for a rural break in the French countryside a stay here.
A peaceful retreat! A true gem.
A lovely quiet setting, where the only thing to disturb your peace, is watching the white fluffy clouds float by, whilst sipping the local Pineau!
Very helpful and hospitable hosts, that made our stay even more pleasant.
Thanks again for everything!
We shall return,........
Everything you need and very welcoming
This was our second stay in Tarsac, and June and Anthony were most welcoming. Our visit was centred around the Circuit des Ramparts in Angouleme, the gite is ideally situated for this. June is a terrific source of all manner of things to see and do around the area and helped with information we were trying to find out, she even made a restraunt reservation for us. We would have no hesitation in making another return visit. There are plenty of places to explore in the region travelling around the countryside is delightful. Angouleme has lots of super places to eat, it is a lovely city to wander round if you can tear youself away from your meal.
A wonderful place and has everything you may want.
The owners have made this gite a lovely place to stay in and made us feel very welcome, and they went out of their way to advise on places to see It is spotlessly clean and fully equipped with all you might need. It is a very relaxing, comfortable place and has lots of space and cupboards for clothes etc. There is the use of the garden with loungers and a big table to eat at outside. There are lots of things to explore in the area but also a perfect place to relax and do nothing in a very relaxing and peaceful environment.
Hiersac stay
A lovely 2 bedroomed gite in an enclosed/walled garden in a quiet hameau not far from Angouleme.
Two huge bedrooms with lovely beds and plenty of wardrobe space. A simple kitchen/diner/living space with TV/DVD and comfortable sitting area.
Every amenity is supplied here, including a washing machine, shampoo etc.
Our hosts could not have been kinder and constantly supplied us with ideas for outings and restaurants etc.
The whole area is surrounded by vineyards, sunflowers fields and plenty of sunshine and the Pineau is a must!
Peaceful amongst the vines
My fourth visit to this gite (do I need to say more?) and whatever request I throw at owner June she manages to complete the challenge. This certainly won't be our last stay here, well recommended.
From the Owner
"Why did we chose this house - well. We were looking for a property which we could share with Anthony's father (who then decided to stay in Spain....) so ended up with a spare cottage! We have lived in Tarsac since 2003. We have long sunny summers and relatively mild winters. We knew little of the area when we arrived but have fallen in love with its wide open skies, quiet roads and friendly people. What we didn't expect was that there would be so much to do nor so many places to explore. We love the Circuit des Ramparts in September, the Cognac Blues Festival in July, Le Coup de Chauffe in September (street art and music), mid summer music night, the Hot Air Balloon races and we have a passion for finding great restaurants - a list of our favourites is available in the Gite!"
Activity and Interests
Special interest holidays:
As well as the many local musical events you can attend, we have a piano available in the gite. We even have a church organ you can try - temperamental, but fun or bring your own instruments! Musical retreats catered for. Enclosed, lockable overnight storage for guests bicycles is available and secure parking off road if required.
Nautilus Centre - 20 mins drive with lake, beach, boats, 3 swimming pools and ice rink.
La Rochelle is 1 hr 45. A delightful town, interesting port and arcaded shopping area in the old town. It is renowned for its fish restaurants and you can take boat trips out to Fort Boyard and several of the islands from the harbour.
The Ile de Re & Ile D'Oleron - 2 hours drive: great beaches, ports and restaurants, both are worth a trip. 2hrs drive will take you to the highest dune in Europe - Dune De Pyla
Nearest airports: Poitiers 1 hr 30 minutes drive. Limoges 1 hr 45 minutes drive.
La Rochelle 1 hr 45 minutes drive. Easy days drive from channel ports (Calais 7 hrs, St Malo or Caen - both just under 5 hrs) down the N10 to Angouleme.
Hiersac 2 minutes drive: 2 x butchers, 1 bakers, general store, tabac/presse, boules court, post office, bank.
Angouleme or Jarnac 20 minutes drive: markets, riverside walks and boat trips, shops, museums, restaurants, kayaking, fishing.
Vibrac: 10 minutes drive: River Charente, fishing, kayaking.
Cognac 25 minutes drive: cognac houses and tours, river trips, shops, museums, golf, riverside walks, many music festivals throughout the summer.
Further Details:
We are happy to shop for you before your arrival - recommended for weekend arrivals, as supermarkets close at 7 pm on Saturdays and most are closed on Sundays. We supply an order form and charges are at cost with no mark-up.
Gas and electricity are charged at cost. No charge if electricity usage is below 10 euros. No charge for gas if usage is below 20 euros.
Prices and Availability
Rental rates
|Rental Period
|Minimum Price
|Additional Nights
|Weekend Night
|Event Price
Low late 2016
29 Oct 2016 - 28 Apr 2017
5 night minimum stay
for 5 nights
Low rate 2017
29 Apr 2017 - 23 Jun 2017
5 night minimum stay
for 5 nights
Mid rate 2017
24 Jun 2017 - 8 Sep 2017
7 night minimum stay
for 7 nights
Late mid rate
9 Sep 2017 - 27 Oct 2017
5 night minimum stay
for 5 nights
Low 2017 - 2018
28 Oct 2017 - 23 Mar 2018
5 night minimum stay
for 5 nights
My Standard Rate
5 night minimum stay
for 5 nights
Additional pricing information
|No additional mandatory fees
|Refundable Damage Deposit
Booking Notes:
Book by email. Non refundable deposit: 25% payable on booking, with the rental balance payable 60 days before your holiday. A security deposit of 100 Euros (against charges, breakages or damage) is payable on arrival. The security deposit (minus any charges) will be refunded within 7 days of your departure. We ask that the property is left clean. If you prefer, we offer a cleaning service at a charge of 40 euros.if the property is not clean then 40 euros will be deducted from your security deposit. There is gas central heating and this is charged during appropriate months - at cost. The meters will be read on arrival and departure and a bill provided.
The maximum number of occupants is 4 adults. Note: There are two king size beds (150 cm).
Changeover Day:
Normally Saturday, arriving at 4pm departing at 10am. However, we are flexible on changeover day if we have no other booking which clashes with your travel arrangements.
Notes on prices:
Rates are quoted in Sterling but may be paid in Euros at the exchange rate applicable at the time of payment.
Owner's Cancellation Policy
- 12
- Available arrival
- 12
- Available
- 12
- Unavailable
From the Owner
"We are in a tiny, quiet hamlet but just two minutes drive from the main road. No-one drives through the village unless they live here - we are on a loop which goes no-where else. Whichever direction you drive in (or walk or cycle) you will find beautiful countryside, vineyards, cognac producers and an interesting town."
Property Type
- cottage
- Away From It All
- Budget
- Family
- Historic
- Sports & Activities
- Tourist Attractions
- Hair Dryer
- Heating ...
- Internet
- Iron & Board
- Linens Provided ...
- Living Room ...
- Parking ...
- Towels Provided ...
- Washing Machine
- Coffee Maker ...
- Dishes & Utensils
- Freezer
- Kitchen ...
- Microwave
- Oven
- Pantry Items ...
- Refrigerator ...
- Hob
- Toaster
- Child's Highchair
- Dining ...
- Dining Area
- Books ...
- DVD Player ...
- Satellite / Cable ...
- Stereo ...
- Television
- Video Library ...
- Long-term Renters Welcome
- children welcome
- pets not allowed
- smoking allowed ...
- wheelchair inaccessible ...
Location Type
- rural
- village
- churches
- cinemas
- museums
- restaurants
- winery tours
Leisure Activities
- horse riding
- scenic drives
- sight seeing
- walking
Local Services & Businesses
- ATM/bank
- groceries
- medical services
Sports & Adventure Activities
- cycling
- fishing
- freshwater fishing
- golf
- hiking
- swimming
- tennis
- Bathroom 1 - Toilet, Bath with Shower, Washing machine located in bathroom
- The bathroom has a bath (and shower above), wash basin, WC and washing machine.
- 2 Bedrooms, Sleeps 4
- Bedroom 2 - 1 Large Double Bed
- Bedroom 1 - 1 Large Double Bed, Travel cot available and also a child's fold out single bed
- Description of sleeping capacity: Sleeps 4 (2 Large Bedrooms) Notes on bedrooms: Bedroom 1 overlooks the courtyard amd has a king size bed (150 cm wide), two bedside cabinets, dressing table, chest of drawers, large wardrobe and a storage cupboard built into the wall. Bedroom 2 overlooks the lane and has a king size bed (150 cm wide), two bedside cabinets, large wardrobe, chest of drawers two full bookcases and a piano!
- Boat ...
- Terrace ...
- Golf ...
- Kayak / Canoe ...
- Garden
- Barbecue
- Self-catering
- Notes on accommodation: Bed linen and towels provided and a cleaning service is available at the end of your stay if required. We are happy to shop for groceries before you arrive (no charge or mark up). Outside: The Gite is self contained with its own front door opening onto a traditional Charentais courtyard shared with our own house. Guests can enjoy outdoor aperitifs, barbecues (gas barbecue and tools provided) and meals in the courtyard at a choice of tables and sun loungers are available. We also offer a separate enclosed garden (on the other side of the house) for private use if preferred. Cleaning / Towels / Linen / Maid service: All bed linens, bath and hand towels are provided and freshly laundered replacements are provided weekly for longer stays. A cleaning service is available mid rental and at the end of your rental if you wish (charge of 40 euros). Other: Entrance hall with a large cupboard for outdoor clothes hanging and shoe storage.


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Yamaha FGX800C Traditional Western Cutaway Acoustic Electric Guitar $220 + Free Shipping
Score +3
Thread DetailsLast Edited by TattyBear September 5, 2016 at 04:06 PM
$220 + free shipping
The FGX800C is the newer model of the FGX700SC. The FGX800C has scalloped bracing which supposedly helps with enhancing the sound in the low to mid ranges which should result in more bass & resonance over the 700SC. More info here [yamaha.com]
4 Comments
Sign up for a Slickdeals account to remove this ad.
As for the difference between the 700 and 800 Yamaha's.. not much at all. Go for the cheapest, they are almost identical.

subset: commoncrawl


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Having unwanted fat in various locations of your body can have a considerable effect on your health and self-confidence. While conventional weight reduction through workout and diet plan is an excellent method to drop weight overall, even the best exercises cannot target issue areas like the tummy, inner thighs, arms, and butts. Liposuction is a time tested treatment that is utilized to remove excess fat from specific areas of the body, allowing an individual to form and contour their body to their preference. Is liposuction right for you? Discover now.
Pros of Liposuction
There are many benefits to this cosmetic procedure, consisting of:
• Immediately visible changes. Unlike standard weight-loss, liposuction produces modifications that are immediately noticeable in the body. Some difference is obvious immediately, and the preferred results are typically accomplished in simply a few days.
• Proven and safe. This cosmetic procedure has been carried out by skilled cosmetic surgeons all over the world for several years and the technique has been refined over and once again to be safe and reliable.
• Recovery time is generally quick. The downtime needed after having this kind of procedure is usually much less than what is needed for other types of cosmetic procedures, including tummy tucks, breast reduction, and more. Individuals who have had the procedure can often return to work a lot more rapidly than they prepared for and can return to living a healthy, active way of life.
• Weight-loss can be long-term. With the best upkeep strategies, the fat that was gotten rid of during the liposuction procedure will not return.
• Complete control over your physique. With liposuction, an individual can have complete control over how they want to look, beyond exactly what conventional diet and workout can offer. Providing people this power over their bodies increases self-esteem and assistance people feel their very best.
While there many advantages to liposuction, there are of course a couple of caveats that must be thought about before making the decision to progress with the procedure.
Cons of Liposuction
Prior to having actually liposuction done, it is necessary to examine the prospective drawbacks of the treatment and determine if the advantages outweigh the dangers in your particular case. Your specialist can help you learn more about the dangers related to the treatment and can assist you choose if moving forward is the right thing for you.
• Issues with basic anesthesia. Because liposuction is carried out under general anesthesia, the treatment brings the exact same threats as any other type of surgery where basic anesthesia is used. Hidden medical conditions might enhance these dangers.
• Adverse responses. Bruising, bleeding, and discomfort are all to be anticipated, however, in uncommon cases can trigger more significant complications.
• The potential to acquire the weight back. After having liposuction done, it is crucial to maintain a healthy diet and workout effectively as suggested by your physician. Failure to do so could lead to gaining back the weight that was lost or perhaps a lot more.
There are dangers associated with liposuction, for many individuals, the advantages far surpass them. Inform yourself about the procedure by having thorough conversations with your cosmetic surgeon and think about how liposuction has the prospective to impact you as an unique person. Only you and your surgeon can figure out if liposuction will offer you with the outcomes you are looking for within your expectations.
Laser Liposuction procedure is a new non invasive procedure to loose unwanted bodyfat in Bethany IL
Laser liposuction is a more recent, minimally intrusive treatment that involves heating the fat cells to melting point and eliminating the melted fat through a little cannula. The procedure is typically done right in your physician's office and is an exceptional alternative for people who have less than 500 ml of fat to remove from any one location. Laser liposuction can be a safe, complementary treatment to weight-loss in order to sculpt the body you've constantly desired.
Contact a Cosmetic surgeon in your Bethany IL today.
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Items: 0
Total amount: € 0,00
ISSUES AND ARTICLES MOST READ eTOC
Indexed/Abstracted in: Chemical Abstracts, CINAHL, Current Contents/Clinical Medicine, EMBASE, PubMed/MEDLINE, Science Citation Index Expanded (SciSearch), Scopus
Impact Factor 1,111
Original articles
Tomkinson G. R. 1, Olds T. S. 1, Gulbin J. 2
1 Computer Simulation Laboratory, School of Physical Education Exercise and Sport Studies University of South Australia, Adelaide, Australia
2 South Australian Sports Institute now at the Australian Institute of Sport, Belconnen, Australia
Aim. This study examined trends in aerobic fitness in 12-15-year-old South Australian schoolchildren in the years 1995-2000, based on data from the Australian Sports Commission's Talent Search program.
Methods. A total of 18,631 children were tested. The aerobic performance test used was the 20 m shuttle run test (20mSRT). The 20mSRT scores were expressed as completed laps, and converted to estimated V.O2max values.
Results. There were significant declines (p=0.04-0.0001) across all age-gender slices, equivalent to 0.18 to 0.36 ml O2·kg-1·min-1· yr-1, or about 0.4-0.8% of mean values per year. The rate of decline is consistent with several other Australian and overseas studies in the years 1980-2000, which have used a variety of aerobic tests across a wide range of age groups. In relation to children of similar age in 7 other countries, Australian children show poor to average aerobic fitness levels.
Conclusion. It is possible that the decay in Australian children's aerobic fitness is in part due to reduced physical activity.
language: English


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Apple has secured two of the most popular premium online video services in the US, HBO GO and WatchESPN, along with a range of services for other markets, suggesting that it may be finally preparing to make an all-out effort to conquer the TV market.
Eddy Cue, Apple's senior vice president of Internet Software and Services, said: "HBO GO and WatchESPN are some of the most popular iOS apps and are sure to be huge hits on Apple TV. We continue to offer Apple TV users great new programming options, combined with access to all of the incredible content they can purchase from the iTunes Store."
Other streaming services signed up by Apple include: Sky News for device owners in the US, UK and Ireland; Crunchyroll, a leading global video service for Japanese Anime and Asian media, which will allow subscribers worldwide to watch the latest HD shows one hour after they air in Japan; and Qello, a leading on-demand streaming service for HD concerts and music documentaries which offers free or paid subscriptions to music fans worldwide.
The fruity firm has not commented on any plans to sign up more premium services like HBO GO, but by signing up what is seen by many as the best streaming service in the US, this news suggests that more are on the way.


text: First at all, Hi guys. I thought I should post my problem on that forum since you looked quite nice and you maybe could help me... (By the way, I'm french, so, sorry for my bad english) Ok here is the thing : My iPhone (3G, 2.2 firmware, jailbroken) doesn't vibrate anymore in the games or app that can have this feature (like the cydia "massage" application) BUT still vibrates when in silent mode, or in the parameters menu. So it's clearly not a mechanical problem. Anyone here got this problem before? Any advice? Thanks in advance.


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Kiwanis members and Key Club student participated in the annual holiday food...more
Kiwanis members and Key Club student participated in the annual holiday food...more
Congratulations to the new Key Club at Notre Dame High School Belmont!
Our San Carlos Kiwanis Bocce Team "Bella Bocce" has been playing in...more
Congratulations to all members for a very successful fundraising event, Lights,...more
Kiwanis Club members along with Key Club Students participated in this year's...more
Welcome to the Kiwanis Club of San Carlos!
We are committed to community service! Since 1947, our club has donated labor and financial support to numerous causes in our area, including the "Kiwanis Building" at Burton Park, a baseball field at Highlands Park, a Youth Center in Burton Park, college scholarships and sponsorship of children's sports teams.
Contact Patty Wright at firstname.lastname@example.com.
CNH Div. 34 Cal-Nev-Ha District Kiwanis International
April 28 and 29 evening, April 30 matinee
May 5 and 6 evening, May 6 matinee
Holiday Food Drive November 19, 2016 - Joint Service Project with Key Club students and Kiwanis members!


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The Potomac Horse Center employs numerous Instructors in all disciplines and levels.
From Mini-mites to Seniors we have an Instructor for you!
(text in red are hyperlinks)
|Caitlin Michinski - From Southern Maryland, she's ARIA certified level 1 Hunt Seat Equitation and Stable Management. With a double Major from University of Findlay in Equine Studies and Equine Business. She started riding at the age of 12, a horse owner and competitor in Equitation & Jumpers since age 14. She's groomed for an AA Hunter trainer, and has 9 years experience teaching beginners through advanced riders.
|Nancy Heller - A retired special educator, Nancy is Director/Lead Instructor of PHC's Therapeutic Riding Program. She's a P.A.T.H. Certified Therapeutic Instructor since 2003 as well as a beginning flat teacher (walk, trot, canter). Prior to joining the PHC staff in 2004, she previously taught Balance Seat at a large lesson barn in New York, was an exercise rider on the Bedford Bridle Path, a trail guide for a dude ranch and a western pleasure riding instructor.
Grace Newman -
Rachel Jones
in Newport News, VA, and raised in
Toano, VA, Rachelbegan her riding
career at age 6. She rode ponies for
Betty Dyeof Cedar Valley Farm & rode
Hunters in the local and "A"
circuits. While attending Lynchburg
College in VA, where she obtained
her B.S. in Biology, she was the
Captain of the IHSA Team, riding
under JT Tallon. After graduation
she became the assistant coach for
the William & Mary IHSA Equestrian
Mary Wine - Originally from York, PA, Mary rode with Anne Wagner and Lisa Hartlaub. Mary then moved to Princeton, NJ where she worked for Andrew Philbrick as a rider, groom and instructor. She was further trained by Head Instructor & Grand Prix rider, Sarah Wayda. Mary is dedicated to bringing out the best in every rider. When not at the barn, Mary can be found with her two dogs, fishing or taking riding lessons.


text:
A Good Deal: No Evil 022
Round up4.29 / 5.00 2,370 Views
Park Bench
A short film about a park bench4.17 / 5.00 1,858 Views
frog thing
frogggsgsgs3.78 / 5.00 2,122 Views
PinkSkulls Comment was the Bestest!
There now that I'm covered ;) very nice flash, songs were blended very nicely, and the animation was all fairly good stuff, no crappy stretches like you see in most collabs.
Hate to break it to you but...
Cutting yourself and constant crying is emo. Anyway, the movie was good, for the most part. One of the better music videos I've seen had it not been for the music, lol.
i love flash, and i enjoyed watching your collab. however, i believe it is necessary to say that a few scenes were a little...lacking. of course i read your notes and saw that this was there first time so i can understand to that degree. that being said there were many scenes that were artistically amazing, the one that comes to mind is the closing scene where the girl with the skull is on the droplet of blood, so all in all very well done and keep up the collab work there always good to see.
id say this is worth at least a 4 and a 9.
This is now my favorite flash music video. Thank you. Thank you.
awsome Flash
I Love 2D


text:
- Ladder decor throughout the party
- Darling board game birthday cake
- Perfect Chutes and Ladders printable invitation
- A must-see photo op
- And more!
Oh WOW …love love love this EXCELLENT job!!!
Lauren Borquez
Love the snack mix idea! I just did a candy buffet and got some (hopefully joking) dirty looks from the moms so that would be a fun, healthier option. I think I'll steal the idea for my little guy's construction party. They can "build" their own snack mix.
VERY cute. Totally love the idea to give the game as a favor!
CRAZY WONDERFUL!!! The colors make it so fun, and the theme is so original.
This is absolutely gorgeous!! Such a lot of detail. Well done!
Becs @ Stiletto Studio
Stiletto Studio NZ on Facebook
SUCH a cute party!!!


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|1 Cup (16 tbs)
|Brown sugar
|2 Cup (32 tbs), sifted
|Egg yolks
|4 , beaten
|Egg whites
|2 , beaten
|1 Cup (16 tbs)
|1 Teaspoon
|1 Teaspoon
|Pastry flour
|2 1⁄4 Cup (36 tbs)
|1 Teaspoon
|1⁄2 Teaspoon
|1 Teaspoon
|1 Teaspoon
|Egg whites
|3 , beaten stiff
|Brown sugar
|1 Cup (16 tbs)
|Chopped nuts
|1⁄2 Cup (8 tbs)
1. Preheat the oven to 350° F
2. Line a cookie sheet with grease proof paper.
3. Into a large bowl, sift the flour along with soda, and spices. Keep aside
4. Combine milk and vinegar and keep aside
5. In a large mixing bowl, add butter.
6. Using an electric beater or a wire whisk, cream the butter until soft.
7. Add the sugar to the butter and continue beating until the mixture is light and fluffy.
8. Fold in egg yolks and egg whites into the creamed mixture using a spatula.
9. Gently fold the flour mixture into the batter, alternately with the liquid
10. Stir in vanilla.
11. Spread this batter on the mixture onto the prepared cookie sheet into a 3/8 inch thick layer.
12. In a clean bowl, fold the egg whites, brown sugar and nuts together.
13. Spread over the top using a palette knife
14. Bake for 40 minutes in the preheated oven until lightly browned
15. Remove from the oven and let cool for 5 minutes.
16. Cut into squares.
17. Serve these delicate and brittle cookies with tea or coffee
Recipe Summary
Rate It
Nutrition Rank
Nutrition Facts
Serving size
Calories 569 Calories from Fat 222
% Daily Value*
Total Fat 25 g38.3%
Saturated Fat 13.2 g66%
Trans Fat 0 g
Cholesterol 124.7 mg41.6%
Sodium 201.5 mg8.4%
Total Carbohydrates 84 g27.9%
Dietary Fiber 3.5 g14%
Sugars 61.7 g
Protein 9 g17%
Vitamin A 13.5% Vitamin C 0.41%
Calcium 7.6% Iron 1.5%
*Based on a 2000 Calorie diet


text:
Do you want to make Ohio.com your homepage?
Associated Press
In this Nov. 16, 2012 file photo, a cashier rings up boxes of Hostess Twinkies and Cup Cakes at the Hostess Brands' bakery in Denver. Hostess is moving ahead with plans to sell its Twinkies and other snack cakes after nobody stepped forward to top an offer made by two investment firms. (AP Photo/Brennan Linsley, File)
Click here to read or leave a comment(s) on this story.
So, when it comes to munching on KFC chicken, are you an Extra Crispy or Original Recipe fan?


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|The opportunity to meet over 200 attendees under one roof
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|Insights from industry leaders and acknowledged experts
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|The only major international industry conference in India
We offer domestic rates! Book your place today to get the best rate.
We offer a wide range of partnership and branding opportunities to meet your marketing needs. Maximise your exposure at The 5th ICIS Indian Base Oils & Lubricants Conference and find out which partnership packages are available.
+44 (0)20 8652 3887


text:
Geography Quiz
30 true/false questions on geography are in this quiz.
Grade Levels: 7 - 8
Printable Version with Answer key (Coming Soon)
If you need to teach it, we have it covered.
Start your free trial to gain instant access to thousands of expertly curated worksheets, activities, and lessons created by educational publishers and teachers.Start Your Free Trial


text:
BlueWhale Walkin Drive For Freshers On 6th To 8th Oct 2016
BlueWhale Solutions Walkin Drive For FreshersDesignation : BlueWhale Solutions
No Of Positions : Multiple
Qualification : Any Graduates
Also Read :
* More Graduates Jobs
Experience : Freshers
Location : Chennai
Also Read :
* Upcoming Chennai Walkin Drive
Salary : Rs. 3.5 LPA
Job Description :
- Should be working on programming & Designing.
- Should have knowledge on Java,C & C++ programming skills.
- Must have knowledge on Android, PHP, Java, Dot Net, IOS, Fresher.
- Good Communication Skills.
* Interview
Also Read :
* Technical & HR Interview Questions
* HR Interview Tips With Common Interview Questions
Company Profile :
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Walk In Date : 6th October To 8th October 2016
Walk In Time : 10 AM
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Green Mountain Suites Hotel
Today:Open 24 Hours
401 Dorset St,
South Burlington, VT 05403
(802) 860-1212
Business Details
in Business
- BBB Rating:
- Hours:
Regular Hours
- General Info:
- Experience all the charm of a Boutique Vermont Country Inn The Green Mountain Suites Hotel has been recognized by savvy travelers from all corners of the globe for award winning service, premium amenities and impeccable accommodations. As the only independent all-suite Hotel in the Burlington area, we are proud to offer our guests a truly genuine Vermont experience that is second to none. Each finely appointed one- and two-bedroom suite features a fully equipped kitchen, spacious living room and separate bedroom(s). Our Fireplace and Jacuzzi suites are popular with guests looking for something a little more special during their stay with us. Each morning, wake up to our Fireside Breakfast, where you'll find delicious omelets, maple sausage, bacon, pancakes, and healthy options including a yogurt bar, fresh fruit, oatmeal, and much more. Each weeknight, wind down after a long day at our popular Fireside Reception, with a selection of domestic and local craft beers and wines, paired with a delicious meal. Other featured amenities include WIFI, Exercise Facility, Fire Pit & Barbeque Courtyard and indoor Swimming Pool & Jacuzzi. All of these premium amenities and services are included for no additional charge.
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Wi-Fi: Free


text:
As the summer heats up in South Louisiana, proper hydration while working and playing may be challenging, but it is a very important part of staying healthy. Our hot and humid weather may cause the body's internal temperature to rise, which can result in heat exhaustion and heatstroke if not treated quickly. Your body may have problems performing normal functions when you don't have enough fluids in your system. During these hottest months of the year, extreme temperatures and prolonged outdoor activity may increase sweating and make you lose fluids more rapidly than normal.
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You may be tempted to turn to soft drinks, energy drinks or "vitamin-infused" waters. But these drinks usually contain large amounts of caffeine–sometimes as much as in 1 to 3 cups of coffee. Caffeine promotes fluid loss and increases urination, which can actually increase your rate of dehydration. These beverages also can contain large amounts of sugar, delivering excess and unwanted calories.
Other popular options are sports drinks, which contain electrolytes, like sodium and potassium, to replace what the body loses through sweat. They also contain carbohydrates as an immediate source of energy. These drinks can be a good option for people participating in endurance sports, but are not necessary for the casual athlete. Instead of looking at sports drinks, the best place to get your daily nutrients is from balanced meals.
How do I know if I am dehydrated?
Here are a few of the symptoms:
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North Oaks Health System is one of Louisiana's largest and most progressive community hospital organizations and is strategically based between New Orleans and Baton Rouge. For more than 50 years, we have made it our mission to improve lives, every time and with every touch. Facilities in Tangipahoa and Livingston Parishes include an acute care hospital, a rehabilitation hospital, two outpatient diagnostic & treatment centers, an outpatient surgery center, two outpatient rehabilitation clinics, a hospice agency and a growing physician group for primary and specialty care. Visit us at http://www.northoaks.org
15790 Paul Vega, MD, Drive
Hammond, LA 70403 | (985) 345-2700
North Oaks Health System complies with applicable Federal civil rights laws and does not discriminate on the basis of race, color, national origin, age, disability or sex.
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Join us on a Durban Safari departing daily to the world acclaimed Hluhluwe Game Reserve the oldest proclaimed reserve in Africa.
Please note that all Durban Safaris while in the Hluhluwe Umfolozi Game Reserve are conducted in Open Game Drive Safari Vehicles, not only do these open safari vehicles offer you the very best photographic opportunities but also the best possible vantage points from which to view the various wildlife while on Safari.
The majority of game drive safaris in South Africa are conducted in Open Game Drive safari vehicles for various reasons one being sightings, smell and touch. Further north Kenya for instance safaris are predominantly offered in closed vehicles as the distances travelled are far larger and thus comfort plays a larger factor. However in South Africa this is not the case. Should you like to join in on a Durban Safari then one has various options one being that you could transfer yourself to Hluhluwe Umfolozi and meet the waiting game drive safari vehicle or you could be transferred to the park via one of our transfer vehicles departing daily from Durban.
Durban Safaris Departing Daily
Join us and discover the incredible and magnificent Hluhluwe Umfolozi Game Reserve while out on a Durban Safari, a mere 2,5 hours North of Durban. Travel north via the N2 towards Hluhluwe Umfolozi Game Reserve, alternatively one can be transferred with Heritage Tours & Safaris. The company offers transfers daily from Durban and the surrounds. Hluhluwe Umfolozi is a 96000 hectare reserve with the Big 5, Wild Dogs and Cheetah to mention but just a few of the larger animals found within the park. The majority of the safaris are conducted within the Umfolozi for numerous reasons one being that it offers a wider selection of wildlife due to the vegetation and topography, with larger open savannahs one has a greater vantage point. Other contributing factors are that one has more access to watering holes and rivers in the south compared to the north. All in all these factors contribute greatly while out on safari.
Durban Safari Options
Various safari options are available when travelling from Durban, the most popular option is the full day safari. This safari includes all catering breakfast and lunch and all conservation fees. Half Day Safari includes conservation fees and breakfast, and then their is the 3 hour safari which only includes conservation fees.
When deciding on which Durban safari one needs to contemplate how much time one has available as the old saying goes the more time one has in any reserve the better the chances are of seeing more. However more than often clients have seen so much on a half day safari that they really did not have to do a full day safari unfortunately their is just no way of saying before hand that tomorrow will or should be better than any other.
For a full list of options and pricing please Click Here
Durban Full Day Safari Tour
This safari includes Conservation levy, Open Game Drive Vehicle, breakfast, refreshments and a traditional South African braaiDuration aprox: 9 hours
Meet us at the gate at 6:00am or be transferred from Durban and back with Heritage Tours & Safaris
For a full description, rates and bookings Please Click Here
This safari includes Conservation levy, Open Game Drive Vehicle, breakfast and refreshments
Meet us at the gate at 6:00 am or be transferred from Durban and back with Heritage Tours & Safaris
For a full description, rates and bookings Please Click Here
Durban Full Day Bush and Boat Safari
This safari includes the best of both worlds, half day safari into Hluhluwe Umfolozi Game Reserve and then a boat safari on one of the largest estuary systems in Africa.
Meet us at the gate at 6:00 or be transferred from Durban and back with Heritage Tours & Safaris
For a full description, rates and bookings Please Click Here
Hluhluwe Umfolozi Game Reserve is an incredible game reserve to travel too. It's size makes it a very navigable reserve should you want to explore and discover a safari while in Durban then Hluhluwe Game Reserve really does have it all. Not only can one enjoy a Durban Safari while in the Hluhluwe Umfolozi Game Reserve but one should also travel to St Lucia, South Africa's very first world heritage site. A truly remarkable area to visit, wildlife roam the streets and Hippo's wander the streets at night. With Durban being so close why not explore and enjoy a Durban Safari today.


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text: My first morning in Edinburgh I had breakfast at McDonald's on South Saint Andrew Street, because this was the first place I passed that was open before 8 o'clock. I went back the morning after because I liked the fruit toast and coffee and sitting at a table by the window, watching people and reading Metro. You can pick up your free copy of the newspaper Metro inside this Mc'Donald's.


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801 Delaware Avenue,Mount Ephraim NJ, 08059
4 beds , 2 Full baths
1,760 sq. ft
Status: Active
Berkshire Hathaway HomeServices Fox & Roach, REALTORS
(866) 486-5636
Last Updated: 12/5/2016 11:43 PM
Description for 801 Delaware Avenue Mount Ephraim, NJ 08059
Builders Dream! This 175x125 lot can easily be subdivided into two lots. Come and walk the property and let your imagination run wild!
Listing Information
None Available
Oil Hot Water Heater, Public Water Service
Public Sewer
School Information
Room Information
Hookups in Basement
Interior Features
Vinyl, Carpet, Wood
Wall Air Conditioning
Full, Unfinished Basement
Exterior / Lot Features
2 Parking Spaces,
Flat, Shingle, Pitched
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Current market conditions for 801 Delaware Avenue
Active Market Trends
Source:MLS DATA
Median list price$129,900
Days on market114
Properties for sale41
Sold Market Trends
Source:MLS DATA
Median sold price$139,900
Sales to list price9,801.0%
Properties sold15
Median sq ft price$96
Arrows indicate 90 day trend
Listing Price History for 801 Delaware Avenue
Mount Ephraim Real Estate
Mount Ephraim is located in New Jersey. Mount Ephraim, New Jersey 08059 has a population of 4,664.
The median household income in Mount Ephraim, New Jersey 08059 is $63,730. The median household income for the surrounding county is $62,320 compared to the national median of $53,046. The median age of people living in Mount Ephraim 08059 is 42.2 years.
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from £90 / night help Price for guests, Nights
Royal Mile 5 mins walk, FREE parking/Wifi. – Home 1313300 Apartment
- 2 bedrooms
- 5 sleeps
- min stay varies
Royal Mile 5 mins walk, FREE parking/Wifi. – Home 1313300
- Apartment
- 2 bedrooms
- 5 sleeps
- min stay varies
Apartment / 2 bedrooms / 2 bathrooms / sleeps 5
Key Info
- Nearest beach 5 km
- Child friendly
- Car not necessary
- No pets allowed
Description from owner
"Royal Mile 5 mins walk, FREE parking/Wifi" is a fully owner managed/maintained, spacious, 2 bedroom apartment overlooking Holyrood Park, with stunning views of Arthur's Seat. The flat benefits from free WiFi and free on street parking, is just moments from the Palace of Holyrood House (the Queen's residence in Edinburgh) and is just 5 mins (off road) walk from Scotland's premier tourist hub, namely the Holyrood Palace / Scottish Parliament / Arthur's Seat / Royal Mile / "Dynamic Earth" area.
This central Edinburgh (see our map "photo") apartment occupies a quiet position on the second floor of a traditional Scottish tenement building, situated at the end of a peaceful cul-de-sac that provides pedestrian access to Holyrood Park. There is a Secure (buzzer) Entry System with an intercom providing additional security.
The apartment is situated pretty much as close as you can get to all the historic Old Town sites and visitor attractions in Edinburgh with FREE on street parking.
"Royal Mile 5 mins walk, FREE parking/Wifi" is a fully owner managed/maintained, spacious, 2 bedroom apartment overlooking Holyrood Park, with stunning views of Arthur's Seat. The flat benefits from free WiFi and free on street parking, is just moments from the Palace of Holyrood House (the Queen's residence in Edinburgh) and is just 5 mins (off road) walk from Scotland's premier tourist hub, namely the Holyrood Palace / Scottish Parliament / Arthur's Seat / Royal Mile / "Dynamic Earth" area.
This central Edinburgh (see our map "photo") apartment occupies a quiet position on the second floor of a traditional Scottish tenement building, situated at the end of a peaceful cul-de-sac that provides pedestrian access to Holyrood Park. There is a Secure (buzzer) Entry System with an intercom providing additional security.
The apartment is situated pretty much as close as you can get to all the historic Old Town sites and visitor attractions in Edinburgh with FREE on street parking. Most of central Edinburgh is unfortunately (expensive!) metered parking zones.
The apartment comprises an attractive, bright, open plan living room / dining area / kitchen. It's a lovely open and comfortable living area with plenty of room to kick back and relax after a hard day out seeing the sights or attending a work event. The living room has a large sofa bed which pulls out very easily to form a good sized (6Ft 8") double bed.
The modern kitchen is well provided with crockery, cutlery, glasses and kitchenware, a washing machine, dish washer, integrated fridge/freezer, cooker, microwave as well as electrically wired heat & smoke detectors. In the vicinity there are a number of smaller shops as well as (5mins walk) the substantial Meadowbank shopping centre that includes a Sainsburys (8am-10pm), TK Maxx and other high end outlets. However, for those that prefer to dine out, cosmopolitan Edinburgh is renowned for its large selection of restaurants, with a variety of restaurants / pubs close by.
There is a spacious bedroom with a European King sized bed (6Ft 6" by 5Ft 2"), double wardrobe and integrated drawers for storage. The second bedroom is a single (box) room with single bed and a wardrobe. The shower room, with toilet and wash hand basin, has been recently modernised to a high standard. Off the hallway there is an additional toilet & wash hand basin.
A pleasant 5 minute walk through Holyrood Park takes you to the buses at the foot of the Royal Mile (which is also an Airport Link bus stop) or alternatively to London Road, a major access road, whose numerous bus routes provide access to the main tourist and shopping destinations.
Whenever possible, guests will be welcomed personally at the property for the handover of keys. As you would expect, crisp fresh linen, bath and hand towels are provided for guests. In addition, local information / literature, iPod docking station and a small selection of books, DVDs & board games have been provided for your perusal.
The Scotland region
Why the owner chose this property: The photo taken from the window pretty much sums up the location! You're in the heart of Edinburgh (see our map "photo"), on the doorstep of a 650 acre park, just 5mins walk away from the bottom of the Royal Mile, while a 5min walk in the other direction takes you to a core Edinburgh bus route. And, despite its central location, the apartment benefits from FREE PARKING! I wish I owned this property when I was growing up!
The unique benefits of this Apartment: Without a doubt the flat's location (beside Holyrood Palace & a 650 acre park), which benefits from amazing views and a 30 second walk to the park, while ready access to FREE parking has been a major Holiday Let draw. In addition to this, the apartment is close to the main train station (Edinburgh Waverley) and is also close to a main (London Road) bus route, yet quiet as located near the end of a no through road.......... I speak English; however please note that over the years I have found Google Translate very effective for assisting with queries & handling bookings in other languages.
Central Scotland/Strathclyde
1) Milton Street: The apartment is very centrally located with all of Edinburgh's tourist attractions within easy reach. Ideally situated for the Royal Mile (5 min walk), Palace of Holyrood House (5 min walk), Scottish Parliament and Dynamic Earth (5 min walk) as well as having the beautiful Holyrood Park right on the doorstep. There are also numerous festival and 'Fringe' venues (the famous Pleasance through the park, 10 min walk), the Grassmarket and Cowgate (15-20 min walk) Edinburgh Castle (15-20 min walk).
2) Edinburgh: The Old Town's cobbled streets, closes (alleyways) and historic Victorian / Georgian architecture make it visually stunning. The grandeur of the New Town, designer/boutique shopping on George Street and an immense choice of restaurants and bars make it a city to suit everyone's taste and budget!
3) The Festival city: Festivals are what Edinburgh does best, with something going on all year round. The high summer Military Tattoo & International and the Fringe are perhaps the best known, however to name but a few Edinburgh hosts the Science festival (April), Film Festival (June), Jazz & Blues Festival (July), Book Festival, Mela (August) and numerous gourmet food events.
4) Entertainment: Edinburgh has a throbbing night-life, is home to various jazz bars, comedy clubs, while during the summer street entertainment & busking Bag Pipers are never far away. The nearby Festival Theatre hosts an abundance of cultural events, including operas, ballets & stand up comedy shows.
5) Walking in The Green City: Edinburgh is a fantastic city to visit and is small enough to walk around. Holyrood Park, Princes Street gardens and the meadows (tennis & pitch n putt golf!) are popular places for a stroll, offering a change to the ever present guided historical / ghost tours! For the more energetic, Arthur's Seat (1min away), an extinct volcano, is crisscrossed with walking trails and is popular with runners / cyclists as well as tourists for some of the best views of the city from Salisbury Crags. In addition, the Botanical Gardens and Edinburgh Zoo, home to the UK's only Giant Pandas, are both worth a visit and are accessible by bus.
6) Running, Edinburgh Marathon: Billed as "the fastest marathon in the UK" and "one of the fastest in the World" Edinburgh is expected to host 40,000+ elite athletes in May 2016.
7) Hogmanay, the Scottish New Year: The Scots word for "the last day of the year." Enough said! All in all, in the sunshine there is nothing better than wandering around the streets soaking up the atmosphere. When it rains (which has been known!) you are never far from somewhere interesting to dash into out of the weather. Edinburgh boast a huge number of Art Galleries, Museums, theatres and live music venues as well as Cinema's, indoor shopping centres and entertainment Plaza's - something for everyone!
House Rules:
NO SMOKING IN THE APARTMENT or STAIRWELL! … Please respect the no-smoking rule
Our apartment is in a residential block, please be respectful of the working professionals living in the apartments around you. This building is their home and as such they are under no obligation to put up with excessively loud music/TV noise and/or smoking in the stairwell. Please bear in mind that our neighbours can, and will, report any behaviour that contravenes these House Rules to the relevant authorities, which could entail a police caution or fine.
Finally, enough of the heavy stuff!..... We really appreciate you booking with us & hope you have a wonderful stay in our lovely home.
More Less
- Great for children of all ages
- No pets allowed
- High chair available
Bed & bathroom
- Bedroom 1: King Bed
Bedroom 2: Single Bed
Beds in other rooms: Sofa Bed
- 1 Family bathroom, 1 Toilet Only
- Wi-Fi available
- Shared garden
- Internet access
- Central heating
- Cooker
- Fridge
- Freezer
- Microwave
- Toaster
- Kettle
- Dishwasher
- Washing machine
- Clothes dryer
- Iron
- High chair available
- Satellite TV
- DVD player
- Hair dryer
- Linen provided
- Towels provided
More Less
- Parking
- Not suitable for wheelchair users
- Check in time:16:00, Check out time:11:00
- If you have any questions about check-in or check-out times, please contact the owner/manager.
- Payment
- This rental can only be paid for online through Holiday Lettings using your credit/debit card or PayPal (never by bank or wire transfer).
- Smoking
- No smoking at this property
- Cancellation policy
View Policy
About the owner
Eleanor Paterson C
- Response rate:
- 100%
- Calendar updated::
- 06 Dec 2016
- Based in:
- United Kingdom
- Overall rating:
Languages spoken: English
This Apartment has 2 bedrooms, 2 bathrooms and sleeps 5. It's been listed on Holiday Lettings since 16 Jan 2014. Located in Abbeyhill, it has 6 reviews with an overall rating of 4.5. The average weekly rate varies from £655 to £1503.
The Owner has a response rate of 100% and the property's calendar was last updated on 06 Dec 2016.
Map and how to get there
Guest reviews
– based on 6 reviews
Very Good
6 reviews
- Excellent
- 3
- Very Good
- 3
- Average
- 0
- Poor
- 0
- Terrible
- 0
Build your perfect trip, with Holiday Lettings & TripAdvisor
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This advert is created and maintained by the advertiser; we can only publish adverts in good faith as we don't own, manage or inspect any of the properties. We advise you to familiarise yourself with our terms of use.


text:
- Worldwide Rank #53,709,192
- Follower/Following Ratio 0.83
- Daily New Followers 0
雨宮郁未 Twitter Stats
@010558Ikumi - Tracking 雨宮郁未 Twitter profile since April 6, 2013
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December 5, 2012
DAN PICKELL, PLAINTIFF,v.STEPHEN P. SANDS, ET AL.,DEFENDANTS.
This matter came before the court on May 25, 2012, for hearing of defendants' motion to dismiss plaintiff's complaint pursuant to Rule 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure. Deputy Attorney General Amy Julia Winn appeared on behalf of defendants Stephen P. Sands, in his official capacity as Registrar of the California Contractors State Licensing Board, and Selvi Stanislaus in her official capacity as Executive Director of the California Franchise Tax Board. Plaintiff appeared in person at the hearing on his own behalf. Oral argument was heard and the motion was taken under submission.
In his pro se complaint plaintiff alleges as follows. On or about June 9, 1994, plaintiff obtained a California State Contractors License. (Compl. (Doc. No. 1.) at 3.*fn1 ) On September 20, 2011, the California Contractors State License Board ("CSLB"), issued to R P Heating & Sheet Metal, which plaintiff operated, a Notice of Unsatisfied Final Liability. (Id. at 8.) The notice stated that on September 16, 2011, the California Franchise Tax Board ("FTB") had notified the CSLB of R P Heating & Sheet Metal's outstanding tax liability in the amount of $151,958.36. (Id.) The notice also indicated that pursuant to California Business and Professions Code § 7145.5, proof of the satisfaction of that tax liability from the FTB had to be submitted to the CSLB by November 20, 2011, or plaintiff would have his contractors license suspended. (Id.)
On November 9, 2011, plaintiff sent CSLB a letter challenging the suspension of his contractors license and requesting a hearing. (Id. at 3, 9.) Specifically, plaintiff complained that the use of the word "may" in § 7145.5 indicated that the CSLB was not required to suspend his contractor's license due to the outstanding tax liability, that the tax liability in question bore no rational relationship to the purpose of his contractor's license and therefore could not serve as the basis for the license's suspension and that due process required that he be granted a hearing before being deprived of his license. (Id. at 9-12.) Plaintiff was nonetheless not provided a hearing, was unable to satisfy the outstanding liability and his contractors license was therefore suspended on November 20, 2011. (Id. at 3.)
Plaintiff filed his complaint in this action on February 20, 2012, and paid the required filing fee. Therein, he alleged causes of action for declaratory relief and violation of his constitutional rights including his right to due process pursuant to 42 U.S.C. § 1983. (Compl. (Doc. No. 1.)) Specifically, plaintiff challenges the constitutionality of § 7145.5 on its face, asserting that he has a constitutionally protected property right to his contractor's license which cannot be overcome absent a compelling state interest and that his outstanding tax liability bears no rational relationship to the conditions governing the issuance of that license. (Id. at 1-2, 4-6.) In addition, plaintiff alleges that it was a separate violation of his right to due process to suspend his contractor's license without providing him a hearing before the CSLB. (Id. at 3, 6.)
Defendants filed the motion to dismiss now pending before the court on
April 9, 2012. (Doc. No. 7.) Plaintiff filed his opposition on May 2,
2012, and defendants filed their reply on May 16, 2012.*fn2
(Doc. Nos. 9 and 10.) Plaintiff filed an unauthorized
sur-reply on May 23, 2012.*fn3 (Doc. No.
Federal Rule of Civil Procedure 12(b)(1) allows a defendant to raise the defense, by motion, that the court lacks jurisdiction over the subject matter of an entire action or of specific claims alleged in the action. "A motion to dismiss for lack of subject matter jurisdiction may either attack the allegations of the complaint or may be made as a 'speaking motion' attacking the existence of subject matter jurisdiction in fact." Thornhill Publ'g Co. v. Gen. Tel. & Elecs. Corp., 594 F.2d 730, 733 (9th Cir. 1979).
When a party brings a facial attack to subject matter jurisdiction, that party contends that the allegations of jurisdiction contained in the complaint are insufficient on their face to demonstrate the existence of jurisdiction. Safe Air for Everyone v. Meyer, 373 F.3d 1035, 1039 (9th Cir. 2004). In a Rule 12(b)(1) motion of this type, the plaintiff is entitled to safeguards similar to those applicable when a Rule 12(b)(6) motion is made.*fn4 See Sea Vessel Inc. v. Reyes, 23 F.3d 345, 347 (11th Cir. 1994); Osborn v. United States, 918 F.2d 724, 729 n. 6 (8th Cir. 1990). The factual allegations of the complaint are presumed to be true, and the motion is granted only if the plaintiff fails to allege an element necessary for subject matter jurisdiction. Savage v. Glendale Union High Sch. Dist. No. 205, 343 F.3d 1036, 1039 n. 1 (9th Cir. 2003); Miranda v. Reno, 238 F.3d 1156, 1157 n. 1 (9th Cir. 2001). Nonetheless, district courts "may review evidence beyond the complaint without converting the motion to dismiss into a motion for summary judgment" when resolving a facial attack. Safe Air for Everyone, 373 F.3d at 1039.
When a Rule 12(b)(1) motion attacks the existence of subject matter jurisdiction in fact, no presumption of truthfulness attaches to the plaintiff's allegations. Thornhill Publ'g Co., 594 F.2d at 733. "[T]he district court is not restricted to the face of the pleadings, but may review any evidence, such as affidavits and testimony, to resolve factual disputes concerning the existence of jurisdiction." McCarthy v. United States, 850 F.2d 558, 560 (9th Cir. 1988). When a Rule 12(b)(1) motion attacks the existence of subject matter jurisdiction in fact, plaintiff has the burden of proving that jurisdiction does in fact exist. Thornhill Publ'g Co., 594 F.2d at 733.
The purpose of a motion to dismiss pursuant to Rule 12(b)(6), on the other hand, is to test the legal sufficiency of the complaint. N. Star Int'l v. Ariz. Corp. Comm'n, 720 F.2d 578, 581 (9th Cir. 1983). "Dismissal can be based on the lack of a cognizable legal theory or the absence of sufficient facts alleged under a cognizable legal theory." Balistreri v. Pacifica Police Dep't, 901 F.2d 696, 699 (9th Cir. 1990). A plaintiff is required to allege "enough facts to state a claim to relief that is plausible on its face." Bell Atl. Corp. v. Twombly, 550 U.S. 544, 570 (2007). "A claim has facial plausibility when the plaintiff pleads factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged." Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009).
In determining whether a complaint states a claim on which relief may be granted, the court accepts as true the allegations in the complaint and construes the allegations in the light most favorable to the plaintiff. Hishon v. King & Spalding, 467 U.S. 69, 73 (1984); Love v. United States, 915 F.2d 1242, 1245 (9th Cir. 1989). In general, pro se complaints are held to less stringent standards than formal pleadings drafted by lawyers. Haines v. Kerner, 404 U.S. 519, 520-21 (1972). However, the court need not assume the truth of legal conclusions cast in the form of factual allegations. United States ex rel. Chunie v. Ringrose, 788 F.2d 638, 643 n.2 (9th Cir. 1986). While Rule 8(a) does not require detailed factual allegations, "it demands more than an unadorned, the defendant-unlawfully-harmed-me accusation." Iqbal, 556 U.S. at 678. A pleading is insufficient if it offers mere "labels and conclusions" or "a formulaic recitation of the elements of a cause of action." Twombly, 550 U.S. at 555. See also Iqbal, 556 U.S. at 676 ("Threadbare recitals of the elements of a cause of action, supported by mere conclusory statements, do not suffice."). Moreover, it is inappropriate to assume that the plaintiff "can prove facts which it has not alleged or that the defendants have violated the . . . laws in ways that have not been alleged." Associated Gen. Contractors of Cal., Inc. v. Cal. State Council of Carpenters, 459 U.S. 519, 526 (1983).
In ruling on the motion, the court is permitted to consider material which is properly submitted as part of the complaint, documents that are not physically attached to the complaint if their authenticity is not contested and the plaintiff's complaint necessarily relies on them, and matters of public record. Lee v. City of Los Angeles, 250 F.3d 668, 688-89 (9th Cir. 2001).
In moving to dismiss plaintiff's complaint pursuant to Rule 12(b)(1), defendants argue that this action is barred by the Tax Injunction Act (TIA), 28 U.S.C. § 1341. Specifically, in their seven page motion defendants contend that plaintiff's complaint challenges the constitutionality of California Business and Professions Code § 7145.5, which allows the CSLB to suspend a state issued contractors license for failure to pay taxes, and thus this action "clearly is one to enjoin the collection of a tax within the meaning of the TIA."*fn5 (MTD (Doc. No. 7-2) at 5.)*fn6
Title 28 U.S.C. § 1341, provides:
The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.
The TIA imposes a jurisdictional limitation on federal courts. Arizona Life Coalition Inc. v. Stanton, 515 F.3d 956, 962 (9th Cir. 2008). The Supreme Court has interpreted the TIA as a "broad jurisdictional barrier." Arkansas v. Farm Credit Servs. of Cent. Ark., 520 U.S. 821, 825 (1997). Under the TIA, federal courts "must abstain from suits that would intrude into the administration of state taxation." Patel v. City of San Bernardino, 310 F.3d 1138, 1140 (9th Cir. 2002). The dispositive question in determining whether the TIA's jurisdictional bar applies is whether the plaintiff's action, if successful, would reduce the flow of state tax revenue. Qwest Corp. v. City of Surprise, 434 F.3d 1176, 1184 (9th Cir. 2006); May Trucking Co. v. Or. Dep't of Transp., 388 F.3d 1261, 1267 (9th Cir. 2004).
In support of their argument that plaintiff's action is barred by the TIA, defendants rely on the decision in Sears, Roebuck & Co. v. Roddewig, 24 F. Supp. 321 (S.D. Iowa 1938), in which the District Court held that:
A suit to enjoin a tax and a suit to enjoin the use of the means provided by the taxing statute for the collection of the tax would seem to be the substantial equivalents of each other. If a Federal District Court has jurisdiction to enjoin the imposition of the penalties provided in a State statute for failure on the part of the taxpayer or one whose duty it is to collect and remit taxes, it has, as a practical matter, jurisdiction to prevent the collection of the tax. The only practical method which a State has to enforce payment of taxes is the imposition and enforcement of penalties. In a broad sense this may properly be regarded as a suit to enjoin the collection of taxes -- although there is much force in complainant's argument that it is merely a suit to prevent the Board from revoking complainant's right to do business in the State because of its justifiable refusal to act as a collection agent for the State with respect to its customers who bought goods and accepted delivery of them in states other than Iowa. Resolving all doubts on the score of jurisdiction in favor of the defendants, because of the evident intent of Congress to deprive the Federal District Courts of jurisdiction to enjoin the collection of State taxes, we feel bound to decide that this Court is without jurisdiction to decide the merits of this controversy. (Id. at 324-25.)
In Sears, however, the plaintiff's complaint alleged that the tax at issue was "illegal and void" and asked that defendants, the individual members of the Iowa State Board of Assessment and Review, be "enjoined and restrained" from, in part, entering any order canceling plaintiff's sales permit or ordering plaintiff to comply with the tax, file quarterly reports, or make available for inspection plaintiff's sales records. (Id. at 323.) The plaintiff in Sears had refused to collect the state tax in question from its customers and asserted that "it [was] under no obligation to collect" the tax. (Id. at 323-24.) Under those circumstances, the District Court concluded that the plaintiff's suit was one which sought "to prevent the collection of a tax." (Id. at 325.)
Here, by contrast, plaintiff is not challenging the validity of the state tax in question nor does he dispute that he owes the amount of taxes indicated in the notice provided to him by defendants. Instead, as plaintiff clearly states in his opposition to defendants' motion to dismiss:
The FTB has assessed the tax. The plaintiff does not dispute that. The plaintiff does not dispute owing the tax. The plaintiff does not even dispute that the FTB can collect the tax and does [not] seek [an] injunction from this court to enjoin any of those actions. The dispute here is simply that the state cannot suspend the plaintiff's state issued contractors license unless there is a reasonable reason for suspending the license rationally related to the issuance of the license in the first instance.
(Pl.'s Opp.'n (Doc. No. 9) at 8.) While plaintiff's assertion with respect to the suspension of his contractors license due to his assessed, unpaid tax liability may ultimately be found to lack merit, it is clear that in objecting to the license suspension he is not challenging or contesting the state tax that was imposed.
Plaintiff also argues that the suspension of his contractors license "operates to prohibit tax collection and not to advance it" because once his license was suspended he could not "work at his chosen profession for which he had been trained" and thus "there is no paycheck to levy in order to collect taxes." (Id. at 2.) Thus, it is not clear that if plaintiff's action were successful, the suspension of his contractors license determined to be unconstitutional, and his license was ultimately reinstated, that this action would necessarily reduce the flow of state tax revenue.
Instructive on the TIA issue is the decision in Wells v. Malloy, 510 F.2d 74 (2nd Cir. 1975). In Wells, the plaintiff failed to pay the taxes due under Vermont's Motor Vehicle Purchase and Use Tax and the Commissioner of Motor Vehicles therefore suspended his driver's license. Id. at 76. The plaintiff did not dispute owing the tax but brought suit in federal court arguing that he was unable to pay the tax and that the classification of motor vehicle drivers on the basis of their liability for payment of the state use tax violated the Equal Protection Clause of the Fourteenth Amendment. Id. The District Court dismissed the complaint on the ground that it lacked jurisdiction to consider the suit under the TIA. Id. The Second Circuit reversed, holding that while the TIA's use of the word "collection," could be read broadly to including anything that a state has determined to be a likely method in securing payment . . . .
Congress was referring to methods similar to assessment and levy . . . that would produce money or other property directly, rather than indirectly through a more general use of coercive power.
Id. at 77.*fn7 See also Hibbs v. Winn, 542 U.S. 88, 109 (2004) ("In short, in enacting the TIA, Congress trained its attention on taxpayers who sought to avoid paying their tax bill by pursuing a challenge route other than the one specified by the taxing authority."); Avon Group, Inc. v. State of New York Insurance Dept., 741 F. Supp. 82, 83 n.5 (S.D.N.Y. 1990) (distinguishing the case before it because "[t]his case, therefore, is unlike [Wells] in which the taxpayer contended that the sanction imposed for nonpayment of taxes was unconstitutional but did not contest the constitutionality of the tax or the state's assessment thereof.")
Once again, in this case plaintiff is specifically not attacking the validity of the taxes he is said to owe the state, but is instead merely challenging the licensing sanction being imposed due to his non-payment. In this regard, plaintiff's complaint alleges that he had a "constitutionally protected property right in his state contractors license" and that the defendants could only suspended that license "after a hearing" and based on a finding that he violated "some public, safety or welfare concern for which the license was issued." (Compl. (Doc No. 1 at 4.)
As noted, while plaintiff's claims may ultimately be found to lack merit it is clear that he is not challenging the collection of a tax within the meaning of the TIA. Therefore, his action is not barred by the TIA. See Hibbs, 542 U.S. at 107-08 ("In sum, this Court has interpreted and applied the TIA only in cases Congress wrote the Act to address, i.e., cases in which state taxpayers seek federal-court orders enabling them to avoid paying state taxes."); BellSouth Telecommunications, Inc. v. Farris, 542 F.3d 499, 504 (6th Cir. 2008) ("In the final analysis, the providers do not disclaim responsibility for the tax, and nothing about this lawsuit seeks relief from legal responsibility for the underlying tax, whether through an injunction or otherwise. The Tax Injunction Act does not apply."); Luessenhop v. Clinton County, New York, 466 F.3d 259, 268 (2nd Cir. 2006) ("We hold that the TIA does not bar the district courts from adjudicating the merits of these cases. In the instant appeal the taxpayers are not attempting to avoid paying state taxes. They are willing to pay the full amount of their property taxes, both current and back. Likewise, the taxpayers do not contest the government's authority to collect property taxes, nor do they dispute the assessments or amounts owed. Therefore, these cases do not raise the specter of federal courts reducing the flow of money into state coffers-the evil that the TIA was intended to eradicate."); Burns v. Conley, 526 F. Supp.2d 235, 240-41 (D. R.I. 2007) ("Here, because this case does not implicate either of the goals set forth in Hibbs, the TIA does not bar jurisdiction . . . . This case . . . hinges on whether Plaintiffs failed to receive adequate due process before the tax sale and the foreclosure proceeding. Plaintiffs do not challenge the power of the town to levy sewer assessments and to conduct tax sales; they would have paid the taxes had they received notice. Instead, they assert that the inadequate notice accorded to them violates Rhode Island statutes governing tax sales and foreclosures.").
In passing, defendants also suggest that this court should decline jurisdiction in the interest of comity even if TIA does not pose a jurisdictional bar. (MTD (Doc. No. 7-2) at 5-6.) However, because plaintiff is not challenging a tax imposed by the state, it also appears that his federal civil rights action is not barred from federal court consideration by principles of comity. See Hibbs, 542 U.S. at 107, n.9 ("[T]his court has relied on 'principles of comity,' . . . to preclude original federal- court jurisdiction only when plaintiffs have sought district-court aid in order to arrest or countermand state tax collection."); But see Levin v. Commerce Energy, Inc., ___U.S.___, ___, 130 S. Ct. 2323, 2334-37 (2010) (concluding that comity considerations required that complaint of alleged discriminatory state taxation first proceed in state court since an adequate state court forum was available to hear and decide the plaintiffs' constitutional claims).
Having determined that plaintiff's action is not jurisdictionally barred by the TIA and that defendants have failed, at this time, to persuade that principles of comity require the court to decline to exercise jurisdiction, the undersigned turns to defendants' motion to dismiss pursuant to Rule 12(b)(6). A Due Process claim brought pursuant to the Fourteenth Amendment may be based upon substantive or procedural Due Process. To state a substantive Due Process claim, plaintiff must allege "a state actor deprived [him] of a constitutionally protected life, liberty, or property interest." Shanks v. Dressel, 540 F.3d 1082, 1087 (9th Cir. 2008). To put it another way, the concept of substantive Due Process, "forbids the government from depriving a person of life, liberty, or property in such a way that 'shocks the conscience' or 'interferes with rights implicit in the concept of ordered liberty.'" Nunez v. City of Los Angeles, 147 F.3d 867, 871 (9th Cir. 1998) (quoting Rochin v. California, 342 U.S. 165, 172 (1952)). To state a claim for violation of procedural Due Process, plaintiff must allege: (1) a deprivation of a constitutionally protected liberty or property interest, and (2) a denial of adequate procedural protections. Kildare v. Saenz, 325 F.3d 1078, 1085 (9th Cir. 2003).
Plaintiff's complaint meets these essential pleading requirements. In moving to dismiss the complaint for failure to state a claim, defendants assert that due process was satisfied here because plaintiff had a right to protest his tax assessment to the FTB. (MTD (Doc. No. 7-2) at 6.) This contention by defendants may miss the mark. Plaintiff contests neither that he owes the state taxes nor the amount owed. Rather, he contests the CSLB's discretionary decision to suspend his contractor's license based solely on his present inability to pay the state taxes he owes.
Finally, in their reply, defendants assert that § 7145.5 comports with due process in that it passes the rational basis test due to the state's legitimate interest in obtaining full payment of taxes due from licensed contractors in particular. (Reply (Doc. No. 10) at 6-7.) Defendants cite the decision in Crum v. Vincent, 493 F.3d 988 (8th Cir. 2007) as instructive.
The court agrees that the Eighth Circuit case cited by defendants may ultimately prove instructive in this case.*fn8 In Crum the plaintiff physician brought a civil rights action in federal court against the Missouri Director of Revenue and the Missouri Medical Board challenging the revocation of his medical license for failure to pay state taxes or file tax returns. 493 F.3d at 991. In a case of apparent first impression, the district court granted the defendants' motion for summary judgment and the Eighth Circuit affirmed the judgment. Id. In doing so, the appellate court rejected plaintiff's constitutional challenge to the statute that permitted revocation of his medical license based upon his failure to pay his taxes, concluding for the reasons cited in the opinion that the classification drawn by the challenged statute was rationally related to a legitimate governmental interest. Id. at 993-94 (plausible reasons for imposing higher penalties on licensed professionals who shirk their tax liabilities may include the notion that they are more financially secure and better educated thus both increasing the amount of taxes they likely owe and making their tax neglect less excusable). Because the statute was constitutional, the court also concluded that the plaintiff was not entitled to two hearings (one before each defendant agency) because the issue to be resolved at each would be the same - had he paid his taxes. Id. at 993.
It may well be that Crum is persuasive out of circuit authority with respect to the issue presented by plaintiff's complaint. However, in their pending motion to dismiss defendants have not adequately articulated a basis for applying the holding in Crum so as to conclude that § 7145.5 survives the constitutional challenge mounted by plaintiff here. Therefore, at this time defendants have not met their burden of demonstrating that the plaintiff has failed to state a claim. See Bangura v. Hansen, 434 F.3d 487, 498 (6th Cir. 2006) (concluding that the moving party bears such a burden on a 12(b)(6) motion); Page v. Stanley, No. CV 11-2255 CAS (SS), 2012 WL 5471107, at *7 (C.D. Cal. Oct. 19, 2012) ("Defendants have failed to meet their burden of showing that no set of facts consistent with Plaintiff's allegations would entitle Plaintiff to relief.") (and cases cited therein).
Accordingly, IT IS HEREBY RECOMMENDED that defendants' April 9, 2012
motion to dismiss (Doc. No. 7) be denied without prejudice*fn9
and that defendants be ordered to respond to the complaint
within thirty days after any order adopting these findings and
recommendations is filed and served.
These findings and recommendations are submitted to the United States District Judge assigned to the case, pursuant to the provisions of 28 U.S.C. § 636(b)(l). Within fourteen days after being served with these findings and recommendations, any party may file written objections with the court and serve a copy on all parties. Such a document should be captioned "Objections to Magistrate Judge's Findings and Recommendations." Any reply to the objections shall be served and filed within seven days after service of the objections. The parties are advised that failure to file objections within the specified time may waive the right to appeal the District Court's order. Martinez v. Ylst, 951 F.2d 1153 (9th Cir. 1991).
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decided: April 5, 1984.
UNITED STATES OF AMERICAv.WALTER M. HIGGS, ET AL. ANTOINETTE MERIDA, APPELLANT IN NO. 84-3148, AUDREY TAYLOR, APPELLANT IN NO. 84-3154, JOHN KEMP, APPELLANT IN NO. 84-3155
On Appeal from the United States District Court for the Western District of Pennsylvania.
Gibbons, Hunter and Garth, Circuit Judges.
Opinion ON MOTIONS FOR BAIL
GIBBONS, Circuit Judge.
On March 5, 1984, Antoinette Merida, Audrey Taylor, and John Kemp were convicted by a jury of conspiracy to possess and distribute heroin and of using the telephone to facilitate drug offenses. The indictment on which they were tried charged use and distribution of narcotics between November 1981 and April 1982. Following their arrest, each was released on bail pursuant to 18 U.S.C. § 3146 (1982). During the pendency of pre-trial proceedings, each defendant attended all scheduled hearings requiring attendance. Each appeared at trial.
Upon the return of the verdict the trial court sua sponte revoked their bail. No pre-sentence investigation was conducted. The United States made no motion for modification of the conditions of release. The district court's ruling was, with respect to each appellant, cryptic. As to Merida the court ruled:
Miss Merida, I find that you are dealing in drugs. I consider that a danger to the community, and I hereby revoke your bond.
You may take her away.
As to Audrey Taylor, the court ruled:
Miss Taylor, based upon the evidence in this case, I find that you are a user and dealer in drugs, and as such I find you to be a danger to the community, and I revoke your bond at this time. You may take her away.
As to John Kemp, the court ruled:
Mr. Kemp, I find from the evidence in this case that you are a user and dealer in drugs and thereby are a danger to the community, and I revoke your bond at this time.
Kemp's counsel pointed out that he required insulin for a diabetic condition. The court responded:
Well, we'll see to it that the Marshals bring that to the attention of the authorities at the place of incarceration, and proper medical treatment will be provided for you.
You may take him away.
Counsel for each defendant objected that the events of which their clients had been convicted occurred two years earlier. No opportunity was afforded to present to the court information as to their present activities.
Thereafter each defendant filed a notice of appeal and moved with supporting affidavits before this court for a stay of the order revoking bail. We have appellate jurisdiction. 18 U.S.C. § 3147 (1982); Fed. R. App. P. 9(a). See Stack v. Boyle, 342 U.S. 1, 6-7, 96 L. Ed. 3, 72 S. Ct. 1 (1951). This court stayed the orders revoking bail and listed the merits of the appeal for immediate disposition. Subsequently we received from the government an affidavit in opposition to a stay, pertaining only to the defendant Kemp.*fn1 We now address the merits of the appeal.
The governing standard is in 18 U.S.C. § 3148 (1982), which provides in relevant part:
A person . . . who has been convicted of an offense and is . . . awaiting sentence . . . shall be treated in accordance with the provisions of section 3146 unless the court or judge has reason to believe that no one or more conditions of release will reasonably assure that the person will not flee or pose a danger to any other person or to the community.
The cross reference to section 3146 is to conditions of release prior to trial. Thus, section 3148 requires that pre-trial conditions of release be continued while defendants are awaiting sentence unless one of the negative conditions specified in section 3148 is established.*fn2 Moreover, our review of section 3148 rulings is plenary. United States v. Provenzano, 605 F.2d 85, 92 (3d Cir. 1979).
The record in this instance does not support the revocation of bail. The events of which the defendants were convicted occurred more than two years ago. There was no inquiry into, and therefore no finding respecting, the defendants' contemporary activities. The court did not find, and nothing suggests, a likelihood of flight. The court did not find, and nothing suggests, that any defendant poses a danger to any other person. The conclusion that each is a present danger to the community rests solely upon the evidence that two years ago each conspired to distribute and possess heroin. No finding was made as to how that evidence requires a conclusion of continuing activity. The conclusory statements quoted above suggest a belief that there is a presumption, from conviction, of continuing criminal activity. Such a presumption is inconsistent with the language and purpose of section 3148. Of course, the court may rely on evidence adduced at trial, or admissions made during a plea colloquy, to support findings which may support more stringent conditions of release, or revocation of bail. Here, however, the court made no reference to such evidence before concluding that bail should be revoked. Moreover, the statutory right to bail following a verdict necessarily implies that defendants be given a meaningful opportunity to respond to the suggestion that their ongoing criminal activities are likely to pose a threat to the community. The court's summary action here afforded no such opportunity. Had the district court provided an opportunity in this case to the defendants to meet their burden under Fed. R. Crim. P. 46(c), either by the submission of affidavits or by any other means, it might well have obviated the need for immediate appeal. For example, the affidavits submitted to this court by appellants Merida and Taylor after the district court's order might well have satisfied that court. By the same token, the government's affidavit which was dated March 23, 1984, almost three weeks after the court's March 5, 1984 order revoking bail, might have justified the order of the district court as to Kemp, if he did not respond to it. The difficulty with the court's summary action, however, was, as we have pointed out, that it gave neither the defendants nor the government an opportunity to produce that information which is essential for the district court's finding, and which is required for our review. See Fed. R. App. P. 9(a), requiring a statement by the district court of the reasons for the action taken.
We do not suggest that the revocation of bail following conviction and prior to sentence is inappropriate, for section 3148 clearly provides otherwise. If the government moves for such revocation, however, its motion will permit a response from defendants, and a record can be made. If the trial court intends to act sua sponte it must give some appropriate notice of that intention, giving the reasons for that intention, and affording an opportunity for defendants to meet the burden imposed by Fed. R. Crim. P. 46(c).
The orders revoking bail will be reversed.
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Mariah Carey and Nick Cannon: Headed for Divorce?
Mariah Carey and Nick Cannon married in 2008 and have appeared to be the perfect Hollywood couple ever since.
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