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decided: December 19, 1978.
Appeal from the Order of the Court of Common Pleas of Delaware County in case of In Re: Appeal of Marple Mewtown School District from Decision of Board of Assessment Appeals of Delaware County, exempting premises known as Devereux Foundation, St. Davids Road, Newtown Square, Pennsylvania for the Year 1976 -- Folio Nos. 612-163 and 615 (Now Folio 83 Exempt), No. 75-19091.
Brian E. Bennett, with him Greenwall, Porter, Smaltz & Royal, for appellant.
Vram Nedurian, Jr., with him Bruce A. Irvine, for appellees.
Ross A. Unruh, and MacElree, Harvey, Gallagher & Kean, Ltd., for amicus Curiae, West Chester Area School District.
Judges Wilkinson, Jr., DiSalle and MacPhail, sitting as a panel of three. Opinion by Judge DiSalle. Dissenting Opinion by Judge MacPhail.
[ 39 Pa. Commw. Page 328]
We must decide whether Devereux Foundation (Devereux), a Pennsylvania non-profit corporation, has been founded, endowed, and maintained to a sufficient degree by public or private charity to entitle it to a property tax exemption.
The property in question was assessed at $81,300 and Devereux had paid the taxes up to and including 1975. In 1976, however, Devereux chose to appeal the property assessment. On its appeal to the Delaware County Board of Assessment Appeals (Board), Devereux was granted an exemption. The Marple Newtown School District, with Newtown Township intervening, appealed the decision to the Court of Common Pleas of Delaware County. In its order dated December 13, 1977, the lower court sustained the appeal and reversed the Board's action. We affirm.
Devereux's claim to exemption from taxation stems from the grant in Article VIII, Section 2 of the Constitution of the Commonwealth of Pennsylvania that:
(a) The General Assembly may by law exempt from taxation:
(v) Institutions of purely public charity, but in the case of any real property tax exemptions only that portion of real property of such institution which is actually and regularly used for the purposes of the institution. (Emphasis added.)
[ 39 Pa. Commw. Page 329]
By the enactment of Section 204 of The General County Assessment Law, Act of May 22, 1933, P.L. 853, as Page 329} amended, 72 P.S. § 5020-204, the General Assembly established certain classifications of property which may be exempted and provided, inter alia :
(a) The following property shall be exempt from all county, city, borough, town, township, road, poor and school tax, to wit:
(3) All hospitals, universities, colleges, seminaries, academies, associations and institutions of learning, benevolence, or charity, including fire and rescue stations, with the grounds thereto annexed and necessary for the occupancy and enjoyment of the same, founded, endowed, and maintained by public or private charity : Provided, That the entire revenue derived by the same be applied to the support and to increase the efficiency and facilities thereof, the repair and the necessary increase of grounds and buildings thereof, and for no other purpose; (Emphasis added.)
The underlying philosophy of the constitutionally-authorized and legislatively-enacted tax exemption was explained by our Supreme Court as follows:
Taxes are not penalties, but are contributions which all inhabitants are expected to make (and may be compelled to make) for the support of the manifold activities of government. Every inhabitant and every parcel of property receives governmental protection. Such protection costs money. When any inhabitant fails to contribute his share of the costs of this protection, some other inhabitant must contribute more than his fair share of that cost. There are substantial reasons why an institution wholly devoted to public charity
[ 39 Pa. Commw. Page 330]
should be exempt from taxation, . . . Any institution which by its charitable activities relieves the government of part of this burden is conferring a pecuniary benefit upon the body politic, and in receiving exemption from taxation it is merely being given a 'quid pro quo' for its services in providing something which otherwise the government would have to provide. . . . The measure of an institution's gratuitous aid to those requiring it is the measure by which the government is relieved of its responsibilities. It is therefore just that an institution which assumes pro tanto the taxpayer's burden should be relieved of its own tax burden. (Emphasis added.)
Young Men's Christian Association of Germantown v. Philadelphia, 323 Pa. 401, 413-14, 187 A. 204, 210 (1936). In deciding whether Devereux is entitled to the exemption, we must also recognize that body of case law holding that statutory provisions exempting property such as charitable institutions from taxation are subject to a strict construction rather than a liberal one. Four Freedoms House of Philadelphia, Inc. v. Philadelphia, 443 Pa. 215, 279 A.2d 155 (1971); McGuire v. Pittsburgh School District, 359 Pa. 602, 60 A.2d 44 (1948); and see 1 Pa. C.S. § 1928(b)(5).
Since liability of all real estate to taxation is the rule, with exemption therefrom being the exception, it is the taxpayer who bears the burden of bringing itself within the ambit of the exception. Robert Morris College v. Board of Property Assessment, Appeals and Review, 5 Pa. Commonwealth Ct. 648, 291 A.2d 567 (1972). It is clear, therefore, that in order to claim an exemption from taxation, the taxpayer must affirmatively show that the entire institution is one of "purely public charity," was founded by public or private charity, and is maintained by public or private
[ 39 Pa. Commw. Page 331]
charity. Woods Schools Tax Exemption Case, 406 Pa. 579, 178 A.2d 600 (1962). In this regard, the law is well settled that the resolution of whether such an institution is a "purely public charity" is a mixed question of law and fact. Hill School Tax Exemption Case, 370 Pa. 21, 87 A.2d 259 (1952). Insofar as this determination involves both questions of law and questions of fact, the courts of this Commonwealth have had particular difficulty in arriving at any concise definition of the terms. Consequently, each case must be decided on its own unique factual composition.
Devereux operates residential and day treatment facilities for approximately 1,950 emotionally disturbed and mentally retarded children and young adults nationally. Although founded in 1912, Devereux became a Pennsylvania non-profit corporation in 1938 by the donation by its stockholders of assets having a net value of $65,000. In 1967, its assets were irrevocably dedicated to charity. The Pennsylvania Department of Welfare has licensed Devereux as a residential treatment facility and it is licensed as a school by the Commonwealth of Pennsylvania.
In Pennsylvania, there are twenty-eight treatment facilities. The facility which is the subject of this appeal consists of thirty-three acres of land and improvements in Newtown Township, known as the Gateway. The average number of children in residence at Gateway is fifty-five. These children, aged five to fourteen years of age, have psychiatric disorders and need combined psycho-therapy and therapeutic education. Entrance into the Gateway program is attained upon application and the payment of tuition. The range of tuition charges is from $1,250 to $1,950 per month, with the basic charge being $1,350, or an average total of $16,000 per year. Contracts are signed with the resident's parent or guardian for a twelve month period. The tuition charge is determined by adding
[ 39 Pa. Commw. Page 332]
historical costs, which include the Gateway operation costs and a percentage of the costs of operation of the central administration of Devereux's headquarters in Devon, Pennsylvania, with an estimated inflation factor for increased costs, and dividing this amount by the projected enrollment of annual residents who will sign contracts for the next succeeding year. The ability of Gateway residents and their families to pay the charges is not a factor reviewed by Devereux. In addition to the basic tuition charge, residents must pay for private consultation as needed, any required hospitalization, and for all personal needs. Furthermore, for those residents to whom vacations are permitted, no adjustment in charge is made.
With regard to Devereux's operating finances, the lower court made the following pertinent and accurate findings:
7. The financial data submitted by Devereux indicates the following:
a. 6% of the entire Devereux population consists of life-time residents. The expense of maintaining the life-time residents is deducted in Devereux's financial statements but the income contributed by the life-time residents is not included on the debit side.
b. Portfolio income on investments is excluded from the financial statements.
c. Unrealized losses are deducted but unrealized gains are not included.
8. The total retained earnings as submitted by Devereux as of August 31, 1976 was $4,214,675.00. This figure does not include non-refundable life-care contributions, and it does include the deduction of accumulated depreciation. If the non-refundable life-care in the
[ 39 Pa. Commw. Page 333]
amount of $9,422,345.00 and accumulated depreciation of $11,645,954.00 are added to the reported total retained earnings of $4,214,675.00, the 'bottom line' for Devereux would be $25,282,974.00.
9. The comparison of the ratio of scholarships to operating income at the Gateway School is as follows:
1974 -- 1/10 of 1%
1975 -- 1/10 of 1%
1976 -- 2/5 of 1%
10. For the years 1973 through 1977 inclusive, scholarship funds received by Devereux totaled $410,040.00. During the same period of time, scholarships granted by Devereux amounted to $380,175.00.
With the foregoing financial considerations as a backdrop, we will now address the issue of whether Devereux is a "purely public charity" so as to entitle it to a property tax exemption for 1976.
Devereux places much reliance on Vanguard School Tax Exemption Case, 430 Pa. 378, 243 A.2d 323 (1968), claiming that the facts of that case are virtually indistinguishable from the case at bar. Admittedly, there are apparent similarities, but the differences between the two cases, on matters of consequence, are substantial enough to lead us to conclude that Vanguard is not dispositive here. The Vanguard School, a non-profit school for handicapped children, was allowed a property tax exemption since, according to our Supreme Court, it was maintained as a purely public charity. Although founded and maintained by charitable contributions, additional funds were required to operate the institution. To meet these operating costs students were charged $3,000 per year as tuition and the state supplied a subsidy of $1,500
[ 39 Pa. Commw. Page 334]
per student per year. From these operating revenues, only 2.2 per cent of the total was allocated to scholarship aid. A surplus of $80,000 was realized during the test period; this surplusage was then applied directly to educating other children attending the school.
While it is true that both the Vanguard School and the Gateway facility provide a curriculum designed to train and equip children who are psychologically and emotionally unstable, the following significant differences in the manner of their operations emerge. In the first place, Devereux does not receive any contributions for the maintenance of its institution. All operating costs are derived from revenues received from tuition. Next, Devereux, unlike the Vanguard School, does not apply any of its surplus to assist in educating the other children. Even the small number of scholarships that are provided derive from monies contributed specifically for that purpose. Finally, there is no affirmative recognition by the state, through subsidies or any other device, that the residents at Devereux are in need of specialized education not provided for in the public school system. In setting forth these factors which lead us to conclude that Vanguard does not control, we do not intend to minimize in any way the beneficial and praiseworthy services provided by Devereux. Rather, we are convinced that a further analysis must be made of Devereux's operating procedures.
It is clear from the above discussion that a charitable institution may receive some payment for its services, and that by the imposition of a charge for tuition it does not thereby release and relinquish its privilege to tax exemption. Hill School Tax Exemption Case, supra. There are, however, three specific factors to consider in any determination of whether an institution is a "purely public charity": (1) that there is some significant charitable support for the
[ 39 Pa. Commw. Page 335]
school; (2) that the school has rendered significant charitable services to the public by way of scholarship aid to students; and (3) that the school's income was expended for its educational purpose without the accumulation of unappropriated surpluses. Point Park Junior College v. Board of Property Assessment, Appeals and Review of Allegheny County, 23 Pa. Commonwealth Ct. 367, 351 A.2d 707 (1976); Robert Morris College v. Board of Property Assessment, Appeals and Review, supra. Devereux has satisfied the first requirement, since it is unassailable that the foundation receives significant charitable contributions. Devereux's scholarship aid program, on the other hand, gives us concern.
As stated previously, direct scholarships are granted with the amount limited to funds donated for that purpose.*fn1 The record shows clearly, however, that only a few scholarships are awarded. Devereux grants approximately three partial scholarships per year at Gateway, averaging a total of $1,000 each. This constitutes about two-fifths of one percent of its tuition revenues, and suggests to us that the scholarship aid program is inadequate. Our opinion is confirmed when we also consider that financial ability of the residents' families is not a factor reviewed by
[ 39 Pa. Commw. Page 336]
Devereux. Indeed, the minimal scholarships that are given are restricted to students already at Devereux. Given the relatively small amount of aid furnished as compared to the total yearly tuition costs, we cannot avoid the impression that Devereux is merely protecting its investment in a child whose parent or guardian has encountered temporary financial difficulty. The children at Gateway are not for the most part recipients of charity; they purchase a right to use the services of the facility at a price deemed adequate. See Ogontz School Tax Exemption Case, 361 Pa. 284, 65 A.2d 150 (1949).
Finally, our review of the record reveals that Devereux has had a substantial retained surplus income or profit every year since its inception. Yet the testimony presented failed to indicate to what purpose these funds were utilized. While we certainly do not intend to penalize a charitable institution for good fiscal management, we nevertheless believe that it must be established that at least some of these monies be utilized to advance the charitable endeavors of the institution. The mere possibility that the surplus will be used for furthering its charitable purposes is not sufficient. See Robert Morris College v. Board of Property Assessment, Appeals and Review, supra.
While we are impressed that Devereux in its general work serves a noble purpose, the usefulness of an enterprise is not sufficient basis for relief from the burden of sharing the essential costs of local government. Certainly, Devereux is a charitable institution, but we are unable to conclude that it has sustained its burden of proving that it is a " purely public charity." Since it lacks certain necessary eleemosynary characteristics, Devereux is not entitled to a property tax exemption at this time.
Accordingly, we affirm.
[ 39 Pa. Commw. Page 337]
And Now, this 19th day of December, 1978, the order of the Court of Common Pleas of Delaware County, dated December 13, 1977, is affirmed.
Dissenting Opinion by Judge MacPhail:
I respectfully dissent. The material facts set forth in the case now before us are, to me, indistinguishable from those set forth in Vanguard School Tax Exemption Case, 430 Pa. 378, 243 A.2d 323 (1968).
The majority opinion seems to be based, at least in part, upon the sound financial condition of the institution and particularly the amount of its retained earnings. The fact that the institution has substantial reserves or grants few scholarships does not make it any less a charity. As was stated by Justice Musmanno in Vanguard School Tax Exemption Case, supra, at 383, 243 A.2d at 325:
If the receipts surpass the expenditures, the excess inures to no private benefit but remains for the use of the school in its operations and expansion program. The School has well argued that to hold that because the receipts for a given period exceed the expenditures this nullifies the tax exemption would be to penalize efficiency and to cause the school's eligibility for exemption to vary from year to year.
Accordingly, I would conclude that the Devereux Foundation is a charity under the provisions of Article VIII, Section 2 of the Constitution of Pennsylvania and Section 204 of the General County Assessment Law, Act of May 22, 1933, P.L. 853, as amended, 72 P.S. § 5020-204, and that it is entitled to a property tax exemption under the holding of Vanguard School Tax Exemption Case, supra. Therefore, I would reverse the trial court and grant the exemption.
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text: 000 FXUS63 KGLD 091133 AFDGLD Area Forecast Discussion National Weather Service Goodland KS 433 AM MST Fri Dec 9 2016 .SHORT TERM...(Today through Sunday night) Issued at 258 AM MST Fri Dec 9 2016 NW flow is still in place across the Central Rockies and Central High Plains regions. A mid level shortwave trough is currently moving across Colorado and Wyoming, in line to pass north of our CWA. At the surface, high pressure has retreated east of our CWA with southerly flow in place across our CWa. Shallow cold air mass is still in place backed up against front range in Colorado. Stratus has developed within the region of southerly flow in western and central Kansas just west of retreating high pressure. Today-Saturday: Due to high cloud base and dry sub cloud layer I am not anticipating any measurable precip in our northwest CWA with passing shortwave trough, though some virga or a stray flurry could be possible early this morning. A forecast complication will be cloud covers impact on temperatures through these periods as stratus possibly lingers over our eastern CWA today and then possibly redevelops tonight. BL flow does shift to the southwest today with strengthening of lee trough and this should allow for drier BL air mass to advect from our southwest to northeast. If stratus lingers in our northeast where WAA may not be as strong, these locations may struggle to warm today. Confidence is higher that highs get above freezing in the west based on current model trends in BL flow. Surface trough axis shifts eastward which allows further moderation of the air mass in place over our CWA tonight and Saturday, however this also results in a shift to easterly BL flow near the Nebraska state line. This could allow further stratus or even fog development. It`s hard to fully buy into fog signal due to over influence of melting snow field in higher resolution guidance, but pattern at least should support stratus redevelopment. Guidance continues to trend lower on highs Saturday particularly in the east likely due to the influence of this low cloud signal. It still looks like most locations should be above freezing with near 50 in our west. Saturday night-Sunday night: A shortwave trough is still advertised to pass just north of our CWA, with a weak cold front dropping south by Sunday morning. Moisture advection is not impressive with this system, and best forcing remains north. There is a very inconsistent/weak precip signal in guidance. A few snow showers (mixed with rain during the day) could occur, but precip would be light and coverage is a question. Depending on extent of cloud cover and peak CAA our highs may be a little optimistic Sunday and we may actually see cooling temps in the afternoon. This will be a consideration for adjustments as confidence increases in these trends. .LONG TERM...(Monday through Thursday) Issued at 258 AM MST Fri Dec 9 2016 The main concern for next week continues to be the potential for another arctic air mass to move into the Central High Plains. Monday and Tuesday...On Monday, highs warm to the mid 40s with return flow ahead of the cold front. Arctic air filters into the region overnight Monday.Lows Monday night are forecasted to be in the mid teens across much of the region. For Tuesday, highs are forecasted to be in the mid to upper 20s under mostly cloudy skies and lows in the single digits. There will be a slight chance of snow mainly for counties north of I-70 during the evening and overnight hours on Tuesday as well. Best chance of seeing snow will be in in our northwest counties of Yuma CO, Cheyenne KS, and Dundy NE. Little to no accumulation is expected at this time. Wednesday and Thursday... For Wednesday, highs are forecasted to be in the mid to upper 20s through most of the region. A slight chance of some lingering light snow or flurries is possible for the same previously mentioned northwest counties. Wednesday night lows are forecasted to be around 10 for much of the area. For Thursday, GFS model soundings are showing some decent low level moisture across the area, but will choose to keep just a slight chance of snow/flurries for southeastern portions of our CWA until models come into better agreement. Thursday`s highs look to be in the upper 20s to lower 30s. Keep in mind... There has been a colder trend to guidance the past couple of days for the extended period and would not be surprised if this trend continued. Wind chills may become an issue starting Tuesday night into Wednesday morning. && .AVIATION...(For the 12Z TAFS through 12Z Saturday morning) Issued at 433 AM MST Fri Dec 9 2016 MVFR stratus has advected over KGLD this morning, however back edge of stratus deck is just east of the terminal and this should be a short lived impact. This stratus should advect north and east towards KMCK within the next few hours, but confidence is low on prevailing conditions. VFR conditions should prevail at both KGLD and KMCK midday through the early evening. Another round of stratus (possibly fog) may impact both terminals by late evening as moisture pools along and east of surface low pressure. Confidence is higher in MVFR stratus prevailing after 05-07Z period. Some guidance is showing potential for IFR (or lower) conditions at both terminals tonight and Saturday morning. Confidence is low in this negative forecast due to possible exaggerated influence of lingering snow pack in low level fields. I decided to hold off on introduction of fog during this update, though it may be considered if low pressure axis continues to show favorable pattern. && .GLD WATCHES/WARNINGS/ADVISORIES... KS...NONE. CO...NONE. NE...NONE. && $$ SHORT TERM...DR LONG TERM...SME AVIATION...DR


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Harlem's reopened National Jazz Museum can see for Mies and Miles – Good sounds for your car
New York museum has new premises, a new chairman of the board and a renewed commitment to performance that will ensure the bands play on
One of Tim Porters first projects as chairman of the board at the newly reopened National Jazz Museum in Harlem, in New York City, will be a series of talks and performances under the title Mies and Miles. The great modernist Mies van der Rohe; the great trumpeter Miles Davis. Porters programme will explore the links between architecture and music.
Daniel Libeskind, the architect of the new World Trade Center tower, said without music we could not have architecture, and without architecture we could not have music, said Porter, himself a jazz mandolinist of wide repute. Goethe said architecture was frozen music.
In the museums new space a permanent exhibit, Vibrations, furthers Porters point. It includes an enlargement of part of the score for Harlem Air Shaft by Duke Ellington, a piece which, Porter said, expresses in music sounds heard in or through a building in the museums own neighbourhood.
Its architecture into music, Porter said, in the same way that Bud Powell put the sounds of the Champs dlyses into A Parisian Thoroughfare.
He added: This music which we call jazz owes so much to Harlem, and in Harlem it set off vibrations that went off throughout the world.
The National Jazz Museum was founded in 1997 by Leonard Garment, who was both counsel to President Nixon and a professional jazz musician. It first operated from a fourth-floor space in East Harlem. After a long and sometimes difficult search for a new home, supervised by the saxophonist, pianist and jazz historian Loren Schoenberg, it has crossed to the other side of the island.
The new premises are on West 129th street, just off Malcolm X Boulevard and a couple of blocks from Sylvias Restaurant, the hallowed soul food joint where presidents and would-be presidents pay court. The museum has become, in Porters words, a lot more visible, ready to play an active part in a thriving Harlem arts scene.
A formal reopening was held this week. Attendees, Porter said, formed a whos who of the jazz world, including George Wein, founder of the Newport Jazz Festival, Mercedes Ellington, granddaughter of Duke, and the daughter of [jazz critic] Albert Murray.
The museum is an affiliate of the Smithsonian Institution, and can thus borrow from Smithsonian collections to document the history of jazz. But it has always seen performance, lectures and discussions as central to its role in keeping one of the 20th centurys dominant musical forms alive and thriving.
This new exhibition space weve got is not huge, Porter said, but its sort of the Goldilocks principle its just the right size for us and were able easily to separate exhibit space from performance space.
The performance piece of the museum extends throughout the age range. We have programmes for kids to get them interested in jazz and we have a programme that we do for seniors, who might otherwise be left out of the arts scene. We are involved with every age range in between.
The board of trustees now chaired by Porter includes the trumpeter Wynton Marsalis, the pianist and Late Show bandleader Jon Batiste and the documentary film-maker Ken Burns.
Among the exhibits in the new space are excerpts from the Savory collection, a horde of 70-year-old discs with a remarkable provenance and value that includes performances by Louis Armstrong, Billie Holiday, Count Basie and more.
The Savory collection is one of the prize jewels of the museum, Porter said. Its a collection of recordings that [sound engineer] William Savory recorded off the radio in the 1930s and 1940s performances that were not necessarily recorded anywhere else.
Savorys 12in and 16in discs could hold more music than standard commercial releases of the day: many contain unique takes on widely loved jazz standards. For example, there is a six-minute version of Body and Soul, by Coleman Hawkins.
Savory died in 2004. In 2010, the museum acquired his discs from his son. Some of the recordings were in good condition, some were not, some were one play away from disintegration. The savable has been saved; efforts to track down permissions to propagate it go on.
This is really a unique collection and we have been looking to ensure that this music gets out to the public, Porter said. We have been looking at ways of doing it online.
We have managed to get the permissions we need for certain pieces but when youve got a big band recording, theres a whole lot of people and theyve got a whole bunch of heirs. Yes, thats the tricky part
But now you can come into the museum and hear everything that is within the Savory collection. Its a major draw for us and it really distinguishes the museum.
- The National Jazz Museum in Harlem is located at 58 West 129th Street, New York City. More details here.
Read more: http://www.theguardian.com/music/2016/apr/02/national-jazz-museum-harlem-mies-miles


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Sci fi/Fantasy image byRamyana Reeves
This is pretty old too. I had lots of fun doing the stringy egg remains but it didnt quite turn out how I wanted it to. Cute in an ugly way, no?
Published More than a year ago
Category Fantasy
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The laser dress magenta by bless'ed are the meek is sold out. We did have 6, 8, 10, 12, 14
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text:
- Brown26% (12)14% (4)21% (16)Vote
- Blue19% (9)38% (11)26% (20)Vote
- Green23% (11)31% (9)26% (20)Vote
- Hazel15% (7)3% (1)11% (8)Vote
- Gray13% (6)3% (1)9% (7)Vote
- other4% (2)11% (3)7% (5)Vote
Ice blue.
Whatever stands out in that person s face.
Contrast is always nice.
Any of them can be. Beatiful eyes don't have much to do with color. But if i had to choose a favorite, it'd be blue.
I've always liked blue on girls. Green is nice too.
Hazel, Green, Brown
It's attractive when I see her pupils dilated. Most girls I'm attracted to I notice their eyes to be dilated when I talk with them.
Green eyes are a bonus in my opinion, but honestly I don't really care :)
I have Hazel/Green. I'd say however an eye colour is beautiful
All of them are attractive.
Green eyes
My eyes are really blue. Seem to get a lot of compliments on my eyes
All thr colors
All of them ha ha
Mine are brown and I feel like they're so generic and common.
Green > hazel > brown > grey > blue, but this doesn't matter at all.
All clear colors
Blue is my favorite
I don't have a preference.
All of them can be attractive, my personal preference leans more towards brown eyes though. It completes the whole tall dark and handsome look quite nicely.
But honestly I think how beautiful one's eyes are depends more on the shape of the eyes rather than the color :]
Brown eyes <3
Hazel is practically sexy for boys in my opinion
My favorite are brown and hazel.
Green eyes are also nice.
All - ut green and gray are my 2 favorites. =)
Brown, Blue, and Hazel.
I find every color equally beautiful, but I've probably liked the most guys with brown eyes
Attraction in eyes is not a color one. It is the shape of eyes and how they express things.
I prefer blue, but it doesn't matter otherwise.
I like gray eyes... they are beautiful.
I like hazel eyes because they can look green, brown or even blue depending the light!
I love clear/bright dark brown eyes.
Blue eyes like me
Grey eyes are beautiful


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Posted on 20 December 2012
- 15:59
We face the French giants in the first leg at the Lane on Thursday, February 14 before a trip to the Stade de Gerland for the second leg on Thursday, February 21.
If we are successful, we will face either Inter Milan or Cluj in the Round of 16 in March.
Lyon, who won the French title seven times on the trot between 2002-2008, finished fourth in Ligue 1 last season to qualify for the group stage of the Europa League.They finished top of Group I unbeaten with five wins in six and a draw at Sparta Prague, who also qualified.Lyon are currently in a share of the lead in Ligue 1 with Marseille and Paris SG and it will be a huge match for goalkeeper Hugo Lloris, who joined us from Lyon in the summer."It's a big game, almost like a Champions League fixture, just like when we played Lazio," said Andre."It doesn't come much better than Lyon, with what they've won in the past, a club with so many trophies and so used to winning."It's an exciting game so early in the competition, against a top team, and it will fuel the excitement of a big, big fixture."We will get the focus right leading up to that game, approach it in a confident manner and try to do our best."
21 September 2016
Moussa Sissoko has warned against complacency ahead of our EFL Cup third round clash with Gillingham tonight (Wednesday, September 21).
25 August 2016
We have been drawn against CSKA Moscow, Bayer Leverkusen and Monaco in Group E of the UEFA Champions League.
25 August 2016
The clock is ticking - the draw for the group stage of the Champions League takes place at 5pm (UK time) this evening.
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Hot Fudge Sauce
Total Time
Prep 5 mins
Cook 10 mins
This is so much better than store bought and very easy to make. It can be kept in the fridge for at least a month and reheated in the microwave as needed.
Ingredients Nutrition
- 4 ounces unsweetened baking chocolate
- 1 1⁄2 cups sugar
- 1 cup evaporated milk
- 4 tablespoons butter
- 1 1⁄2 teaspoons vanilla extract
- Mix together chocolate, sugar, and evaporated milk in a medium saucepan.
- Stir constantly over medium heat until chocolate is melted.
- Raise heat, bring to boil, stirring constantly.
- Boil 6 minutes, stirring constantly.
- Remove from heat, and beat in butter and vanilla.
Most Helpful
Ok, this tastes delicious--so delicious--but I could not get it to thicken by boiling. I boiled for a long time--more than the six minutes. Weird. It is soupy but I am hoping it will thicken in the fridge for later.
I used unsweetened Ghiardelli chocolate and half & half instead of the condensed milk. I like the intensity of the Ghiardelli, and the half & half smooths it out a bit. I used a wire whisk to stir while it was cooking. It took about 4 minutes to come to the right consistency. This is a very easy recipe and I will keep the evaporated milk on hand in case fresh half & half is unavailable. I am sure it's good that way, as well!
talk about good..this is more than good it is great the only thing I did differently was I only boiled about 3 min instead of 6 as it just looked right at that time..and for me it was perfect..served this drizzled over #35084... very good


text:
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June 30, 2011
KENSINGTON RESEARCH AND RECOVERY, PLAINTIFF,v.UNITED STATES DEPARTMENT OF TREASURY, BUREAU OF PUBLIC DEBT, DEFENDANTS.
Plaintiff Kensington Research and Recovery ("Kensington") filed suit against the U.S. Department of Treasury ("Treasury Department") and Bureau of Public Debt ("BPD") (collectively "Defendants") seeking injunctive relief under the Freedom of Information Act ("FOIA") after the BPD denied its request for records regarding matured, unredeemed savings bonds. Defendants move for summary judgment because the BPD does not maintain the information in the form Kensington requested and, in the alternative, that a privacy exemption to FOIA applies. For the following reasons, the Court grants Defendants' Motion for Summary Judgment.
STATEMENT OF UNDISPUTED FACTS*fn1
I. Parties
The BPD is an arm of the U.S. Treasury Department that oversees the U.S. Savings Bond program. (Ken. 56.1 Resp. ¶ 1.) The BPD maintains registration records for savings bonds, including matured savings bonds that have not been redeemed by their owners, which are known as "Matured Unredeemed Debt" or "MUD." (Id. ¶¶ 2, 3.) Kensington is an Illinois corporation "focused upon returning government-held monies to their rightful individual and corporate owners." (Id. ¶ 14; Compl. ¶ 2.) Kensington earns a profit from aiding individuals recover their unclaimed assets for a fee.
II. Organization of Registration Records
The BPD maintains MUD registration records which contain the name of the registered owner, and any beneficiaries, as well as the owner's address and social security number, bond issue date, and bond serial number.*fn2 (Ken. 56.1 Resp. ¶ 4.) These registration records, which identify the owner of a particular savings bond, are contained on microfilm. (Id. ¶¶ 5, 7.)
The BPD uses two electronic indices to help locate particular records on the microfilm. (Id.¶ 8.) For locating accrual savings bonds, the BPD uses SaBRe; for current income savings bonds, the BPD uses the HH/H system. (Id. ¶ 8.) These indices identify the "batch" of microfilm that contains the bond's registration number. (Id. ¶¶ 9, 13.)
To search the electronic indices, the BPD must receive certain background information from the individual with an interest in the bond, such as the individual's social security number or address, or the bond's serial number. (Id. ¶ 10.) Using this predicate information, the BPD searches in the indices to find the location of the microfilm for the requested record. (Id. ¶ 11.) After reviewing the microfilm, the BPD is able to confirm ownership of the bond. (Id.)
In lieu of submitting this information to the BPD to perform the search, individual bondholders can also use the BPD's website, Treasury Hunt®, to see if they own any matured, unredeemed savings bonds. (Id. ¶ 12.) By simply entering their social security number into a field on the website they can determine if they own any bonds. (Id.)
III. Kensington's FOIA Requests
Kensington requested information from the BPD on two separate occasions: (1) August 2009,and (2) October 2009, which is the request at issue in this case.
A. August 21, 2009 Request
On August 21, 2009, Kensington asked the BPD whether it could "make a list available of the purchasers of unclaimed treasury securities pursuant to a FOIA request or otherwise?" (Id. ¶ 15.) On August 24, 2009, the BPD responded that it does not maintain such a comprehensive list, and even if it did, it would not share it with Kensington due to privacy and confidentiality issues. (Id.¶ 16.) The BPD, however, ended up providing Kensington with some information on the matured, unredeemed debt of "non-individuals" on September 4, 2009. (Id. ¶ 18.)
B. October 30, 2009 Request
Kensington requested additional records on October 30, 2009. (Ken. 56.1 Resp. ¶ 21.) In this request Kensington sought information with respect to "Matured Unredeemed Debt (MUD) of security records for individual holders of securities which matured during the calendar year of 2007." (Id.) In submitting the FOIA request, Kensington conceded that privacy laws prevented the BPD from disclosing certain personal information of the bondholders, such as their social security numbers and birth dates. (Id. ¶ 22; BPD Resp. Ken. Add. Facts ¶ 4.) As a result, Kensington asked the BPD to redact this information from the records. (Ken. 56.1 Resp. ¶ 22.)
The BPD interpreted Kensington's request to broadly seek all records of unredeemed bonds that matured in 2007. (Id. ¶¶ 23, 24.) Based on the BPD's electronic search capabilities, however, it could not perform searches to gather all the savings bonds issued in a particular year, nor could it segregate bonds according to the year of maturation.*fn3 (Id. ¶ 25.)
The BPD was therefore ill-equipped to fully comply with Kensington's request. In fact, to satisfy Kensington's request, the BPD would have had to create a new search tool to apply to both the SaBRe and HH/H system indices. (Id. ¶¶ 26, 32.) Using the information from this search, the BPD would have had to create a results report to aid in locating each bond on a specific reel of microfilm. (Id. ¶ 27.) The BPD has about 1.3 million reels of microfilm, and each reel contains about 9,000 images. (Id.) The researcher would then have to search the microfilm reel and recover the registration record for the bond. (Id. ¶ 28.)
After this manual search for each bond listed on the results report, the BPD would have had to aggregate all of the relevant information to turn over to Kensington. (Id. ¶¶ 29, 30.) Compiling this information would be costly in time and money. Michael McDougle, Acting Director of the Division of Records Systems for the BPD, estimates that compliance with Kensington's request for unredeemed bonds that matured in 2007 would cost millions of dollars. (Id. ¶ 31; McDougleAff.¶ 44.)
On November 4, 2009, the BPD "denied in full" Kenginston's request. (Ken. 56.1 Resp. ¶¶ 33, 35, 55.) The BPD noted that it did not have any "responsive records" for Kensington, and even if it had the records, it would not release them because FOIA Exemption 6 allows denial of requests that constitute a "clearly unwarranted invasion of personal privacy." (Id. ¶¶ 33, 34.)
IV. FOIA Appeal
Kensington filed an appeal on December 11, 2009, within 35 days of the BPD denying its FOIA request. (Id. ¶ 36.) The Assistant Commissioner of the BPD responded to Kensington's appeal in a January 13, 2010 letter, stating that Exemption 6 applied and therefore the BPD stood behind its previous denial of the FOIA request. (Id. ¶¶ 37-39.) The letter articulated that individuals have a significant privacy interest in their names and addresses, especially when linked with financial information. (Id. ¶ 40.) Moreover, the letter explained that this expectation of privacy is even higher where the government "pledges confidentiality." (Id. ¶ 41.) The BPD made such a pledge to bondholders in its regulation controlling "confidentiality of records relating to individuals purchasing securities." (Pl. 56.1 Resp. ¶¶ 41, 42.) The relevant regulation states:
Records relating to the purchase, ownership of, and transactions in Treasury securities or other securities handled by the Bureau of Public Debt . . . will ordinarily be disclosed only to the owners of such securities, their executors, or other legal representatives or to their survivors or to investigative and certain other agencies of the Federal and State governments, to trustees in bankruptcy, receivers of insolvents' estates or where a proper order has been entered requesting disclosure of information to Federal or State courts. These records are confidential because they relate to private financial affairs of the owners under this Part. In addition, the information falls within the category of "personnel and medical files and similar files the disclosure of which would constitute a clearly unwarranted invasion of personal privacy" under the Freedom of Information Act. (Id. ¶ 43; 31 C.F.R. 323.2) (emphasis added).
In addressing Kensington's appeal, the BPD thoroughly examined the application of Exemption 6. (Ken. 56.1 Resp. ¶ 47.) In balancing the privacy interests in nondisclosure and the public interests in disclosure, the BPD letter stated that releasing records of the individual bondholders would not provide a more transparent understanding of the BPD's operations, which is the main purpose of FOIA. (Id. ¶¶ 44-46, 49.) In addition, the BPD guarantees to purchasers of government bonds that the records are confidential, so revealing the bondholders' personal information to Kensington could discourage others from buying bonds. (Id. ¶ 54.) Finally, every month the BPD publicizes the total amount of matured, unredeemed savings bonds and individual bondholders have the ability to use the Treasury Hunt® website to obtain this information on their own. (Id. ¶¶ 50, 51.)
On June 9, 2010, Kensington filed this suit, seeking release of the 2007 MUD records. (Id.¶ 56.)
Summary judgment is proper when "the pleadings, the discovery and disclosure materials on file, and any affidavits show that there is no genuine issue as to any material fact and that the movant is entitled to judgment as a matter of law." Fed. R. Civ. P. 56(a). In determining whether a genuine issue of material fact exists, the Court must view the evidence and draw all reasonable inferences in favor of the party opposing the motion. See Bennington v. Caterpillar Inc., 275 F.3d 654, 658 (7th Cir. 2001); see also Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 255 (1986). However, the Court will "limit its analysis of the facts on summary judgment to evidence that is properly identified and supported in the parties' [Local Rule 56.1] statement." Bordelon v. Chicago Sch. Reform Bd. of Trustees, 233 F.3d 524, 529 (7th Cir. 2000).
Because disclosure is the "dominant objective" of the FOIA, the Court narrowly construes FOIA exemptions. Patterson v. I.R.S., 56 F.3d 832, 835 (7th Cir. 1995); U.S. Dep't of Justice v. Landano, 508 U.S. 165, 181 (1 993). As such, the government agency has the burden to support its decision to deny the FOIA request. Patterson, 56 F.3d at 837. The Court may grant summary judgment in favor of the agency in a FOIA case "only if 'the agency affidavits describe the documents withheld and the justifications for nondisclosure in enough detail and with sufficient specificity to demonstrate that material withheld is logically within the domain of the exemption claimed.'" Id. (quoting PHE, Inc. v. Dep't of Justice, 983 F.2d 248, 250 (D.C. Cir. 1993)). Summary judgment in a FOIA case is different from other civil cases because it does not turn only on the existence of genuine issues of material fact; instead, the inquiry is also whether the agency "fully discharged its obligations under the Act." See, e.g., Fazzini v. Dep't of Justice, No. 90 C 74649, 1991 WL 74649, at *3 (N.D. Ill. May 2, 1991) (Conlon, J.).
The BPD moves for summary judgment for two independent reasons. First, it contends that it does not regularly maintain the information in the form that Kensington requested and it has no duty to compile information to satisfy a FOIA request. Second, the BPD claims that FOIA Exemption 6 applies, which allows withholding information that constitutes an unreasonable invasion into the bondholder's right to privacy.
I. Maintaining Records in Form Requested
In applying FOIA, district courts have jurisdiction to compel a government agency to disclose certain records if the plaintiff can establish that the agency (1) improperly; (2) withheld; (3) agency records. See 5 U.S.C. § 552(a)(4)(B); Kissinger v. Reporters Comm. for Freedom of the Press, 445 U.S. 136, 150 (1980). The BPD argues that under the "agency records" element, it has no obligation to comply with Kensington's request because FOIA only requires turning over already-existing documents in the government agency's possession. It does not require the agency to create new documents to satisfy a FOIA request.
"Agency records" are those materials within control of the agency when it received the FOIA request. U.S. Dep't of Justice v. Tax Analysts, 492 U.S. 136, 145 (1989). Possession or control by the agency is required for the FOIA obligations to apply: "The Act does not obligate agencies to create or retain documents; it only obligates them to provide access to those which it in fact has created and retained." Kissinger, 445 U.S. at 152. It is the Federal Records Act, not FOIA, that requires the government agency to create records in response to information requests. Id.; Fazzini, 1991 WL 74649, at *3 (FOIA is not a "private discovery tool," so government agencies are not required to "create records that do not exist").
Even if an agency has data or statistics within its control, it need not compile or aggregate that information into a new form for the sole purpose of satisfying a FOIA request. Borom v. Crawford, 651 F.2d 500, 502 (7th Cir. 1981) ("general request for data, information and statistics to be gleaned from documents which have not been created and which the agency does not generally create or require" is impermissible); see, e.g., Krohn v. Dep't of Justice, 628 F.2d 195, 198 (D.C. Cir. 1980) (request for "selective information," not designated records, was also invalid). For example, in Borom the requester asked the Parole Commission for specific information regarding parole or early release of black and white federal prisoners. See 651 F.2d at 500. Because this was a "general request" that required the Parole Commission to review all of its criminal records to compile the relevant statistics, the government agency was entitled to summary judgment in its favor. Id. at 502.
Here, the BPD does not maintain records that compile by year the matured, unredeemed bonds, with accompanying personal information about the bondholder. In other words, when the BPD received Kensington's FOIA request, it did not have in its possession "records" of the kind Kensington sought. The BPD accommodates individual searches to determine bond ownership in two ways: the requester can use Treasury Hunt® or submit predicate information to the BPD researcher, who examines the microfilm and notifies the individual of the results. (Ken. 56.1 Resp. ¶¶ 11, 12.) In the normal course of carrying out its duties, however, the BPD did not organize in a cumulative fashion the information in Kensington's request. In a situation like this, Kissinger and Tax Analysts protect the BPD from having to create entirely new documents for the purpose of satisfying a FOIA request.
The fact that the BPD had this information in its databases for individual bondholders, just not in the precise form that Kensington wanted, does not make the request any more valid under FOIA. The BPD would have to create a new search tool, use the results of that to manually find the relevant registration records, and consolidate that information into a chart or other document for Kensington. (Id. ¶¶ 27-31.) FOIA imposes no such duty on the BPD. See Borom, 651 F.2d at 502.
Similarly, Kensington maintains that factual issues prevent the Court from granting summary judgment. First, it claims that the BPD's method for managing the savings bond information is outdated and fails to comply with Treasury Department Regulations, which require savings bond information to be organized in a "retrievable" manner. (R. 19, Ken. Resp. Br. at 8.) Second, Kensington argues that discovery is necessary "to assess the availability, accessibility, and condition" of the information in the BPD's possession when Kensington served its request. (Id.)
The BPD's method for organizing its records is consistent with its obligation under the Privacy Act of 1974. For savings bonds, the Federal Register states that "[i]nformation can be retrieved alphabetically by name, address, and period of time the security was issued, by bond serial numbers, other assigned identifier, or, in some cases, numerically by social security number." Privacy Act of 1974; Systems of Records, 73 Fed. Reg. 42,904, 42,908 (July 23, 2008). McDougle's affidavit explains the BPD's current system for retrieving information for an individual bondholder: the BPD uses certain predicate information, such as a social security number, address, or bond serial number to locate the microfilm containing the record. (Ken. 56.1 Resp. ¶¶ 10-11.) This method directly matches the Privacy Act's requirements and Kensington fails to present with any specificity how the BPD's system is otherwise inadequate.
Moreover, Kensington attempts to avoid summary judgment by generally asserting that discovery is necessary to determine the "availability, accessibility, and condition" of the data within the BPD's control. (R. 17, Ken. Resp. Br. at 9.) Kensington's General Counsel, Douglas W. Fournier, states that after entering his social security number into the Treasury Hunt® website he immediately received a response that there were no matching bond records. (Fournier Aff. ¶ 8.) As such, Kensington seeks discovery about why the Treasury Hunt® website can provide an immediate response to an individual inquiry yet the BPD cannot provide the compiled data for Kensington's request.
At the summary judgment stage, the Court can rely on agency affidavits submitted in good faith to determine FOIA violations. See Becker v. I.R.S., 34 F.3d 398, 406 (7th Cir. 1994); In re Matter of Wade, 969 F.2d 241, 249 n.11 (7th Cir. 1992) ("In the face of government affidavits made in good faith, speculation [about unreasonableness of the search does] not defeat the summary judgment motion on this issue."). Kensington's request for further discovery is purely speculative and fails to point out any deficiencies in McDougle's affidavit. For example, Kensington generally states, without elaboration, that this affidavit leaves "much to the imagination." (R. 17, Ken. Resp.Br. at 9.) The undisputed facts, as partially drawn from McDougle's affidavit, are detailed enough to enable the Court to find that the BPD does not normally maintain records in the form that Kensington requested. Because the BPD had no duty to compile its information to satisfy FOIA requests, discovery would be futile.
Because the BPD's "agency records" are not in a form that is responsive to Kensington's FOIA request, this Court grants the BPD's Motion for Summary Judgment.
II. FOIA Exemption 6
In the alternative, the BPD asserts that FOIA Exemption 6 applies, which prevents the BPD from having to disclose "personnel and medical files and similar files the disclosure of which would constitute a clearly unwarranted invasion of personal privacy." See 5 U.S.C. § 552(b)(6) (emphasis added). The policy goal behind FOIA is the "broad disclosure" of documents that illuminate for the public the workings of government. Lakin Law Firm, P.C. v. F.T.C., 352 F.3d 1122, 1123 (7th Cir. 2003). FOIA does not, however, compel disclosure of "information about private citizens that happens to be in the warehouse of the Government." Dep't of Justice v. Reporters Comm. for Freedom of Press, 489 U.S. 749, 775 (1989). Despite FOIA's liberal disclosure policy, statutory exemptions such as Exemption 6 allow government agencies to reject information requests.
Kensington challenges Exemption 6 for two reasons: (1) the information requested is not a "similar file," and (2) the public interest in releasing the information outweighs any countervailing privacy interest in nondisclosure.
A. "Similar File"
Where, as here, the records at issue are not medical or personnel documents, the Court must decide if Kensington's request involves disclosure of "similar files." The term "similar files" is broadly interpreted and is not limited to files that contain "only a discrete kind of personal information." U.S. Dep't of State v. Washington Post Co., 456 U.S. 595, 602 (1982). Instead, Exemption 6 applies to disclosure of "Government records on an individual which can be identified as applying to that individual." Id.
Kensington contends that by requesting that the BPD redact certain personal information such as social security numbers and birth dates, this released information would not be linked to the individual bondholders. (Pl. 56.1 Resp. ¶ 22; Def. Resp. Pl. Add. Facts ¶ 4.) Kensington's specific request, however, was for "records of individual holders of securities which matured during the calendar year of 2007. (Compl. ¶ 19.) Kensington seeks records associated with individual bondholders as opposed to general information about savings bonds. Along similar lines, Kensington wants to use the requested information, in part, to contact individual bondholders and offer to help them redeem their bonds. In its Complaint, Kensington describes itself as a "commercial entity focused upon returning government-held monies to their rightful individual and corporate owners." (Compl. ¶ 2.) Because the FOIA request encompasses information leading to the identification of individual bondholders, it constitutes a "similar file" under Exemption 6.
B. Public v. Privacy Interests
The government agency that denied the FOIA request has the initial burden to provide a "detailed analysis" of the reasons why the exemption applies. Antonelli v. F.B.I., 721 F.2d 615, 617 (7th Cir. 1983) (quoting Vaughn v. Rosen, 484 F.2d 820 (D.C. Cir. 1973)). After the agency meets this initial burden, the Court weighs to agency's reason for nondisclosure against the public interest supporting disclosure to decide whether disclosure is "clearly unwarranted." Id. at 617; U.S. Dep't of Defense v. Federal Labor Relations Auth., 510 U.S. 487, 495 (1994).
The information request at issue seeks records of individual holders of savings bonds that matured during the 2007 calendar year. (Ken. 56.1 Resp. ¶ 21.) Kensington requested this information "in support of its mission" of "returning government-held monies to their rightful individual and corporate owners" and informing clients about unredeemed savings bonds (Compl.¶¶ 2, 6.) Kensington conceded in its request that privacy laws prevented the release of "certain personal information such as social security numbers, birth dates, etc." so it asked the BPD to redact this information. (Ken. 56.1 Resp. ¶ 22.) As written, this redaction proposal does not specifically cover all of the identifying information on the MUD registration records, such as the name and address of the bond owner, the bond issue date, and the bond serial number. (Id. ¶ 4.) The BPD contends that the redaction proposal was incomplete because it failed to include all information that could potentially associate a particular bondholder with his or her ownership of unredeemed bonds. Even assuming the redaction proposal gave the BPD discretion to redact any "private information," the very nature of the registration records is to document ownership of savings bonds. Because the BPD refused to turn over the records in their entirety rather than in redacted form, the Court will evaluate the propriety of the BPD's nondisclosure in that context.
Turning to the privacy interests supporting nondisclosure, the release of identifying information, such as a name or address, by itself, does not conclusively establish a privacy interest. Dep't of the Navy v. Fed. Labor Relations Auth., 975 F.2d 348, 352 (7th Cir. 1992) (quoting Fed. Labor Relations Auth. v. U.S. Dep't of Veterans Affairs, 968 F.2d 503, 511 (2d Cir. 1992)). Rather, the Court must look to the "defining characteristic" associated with the release of identifying information. Id. at 353. Here, the defining characteristic is the financial information of a specific bondholder, specifically, the extent to which he or she owns matured, unredeemed savings bonds.
"Privacy" in this context refers to the "individual interest in avoiding disclosure of personal matters." Reporters Committee, 489 U.S. at 762. Disclosure of government records that link certain financial information to a specific individual implicate privacy interests. See, e.g., Nat'l Ass'n of Retired Fed. Employees v. Horner, 879 F.2d 873, 876-79 (D.C. Cir. 1989) (privacy interest in disclosure of name, address, and status as annuitant because, as a consequence of disclosure, the individuals would receive unwanted solicitations because disclosure had "apparent commercial value"); Aronson v. U.S. Dep't of Housing and Urban Dev., 822 F.2d 182, 186 (1st Cir. 1987) (identifying information coupled with financial information is significant privacy interest because "[w]hen it becomes a matter of public knowledge that someone is owed a substantial sum of money, that individual may become a target for those who would like to secure a share of that sum by means scrupulous or otherwise").
Disclosure of individual bondholders' registration records for savings bonds that matured in 2007 connects the identity of the bondholders to ownership of matured, unredeemed savings bonds. The disclosure of specific information on the registration records, such as the name, address, or bond serial number would publicize the financial affairs of the individual bondholders. Even more generally, revealing ownership records of individual bondholders entails an invasion of privacy. Disclosure, like in Horner and Aronson, would also expose the bondholders to unsolicited attempts by Kensington and other companies to collect the unredeemed bonds. Kensington's Complaint, along with its request for the "individual records" of bondholders, demonstrate an intent to solicit the bondholders as "future clients" to recover the "monies rightfully owed to them." (Compl. ¶ 6.)
Similarly, in Kensington's August 21, 2009 FOIA request, it broadly requested a list of the "purchasers of unclaimed treasury securities," and the BPD only disclosed information in its possession for non-individuals, which have no privacy rights. (Ken. 56.1 Resp. ¶ 15.) The later October 30, 2009 FOIA request, which is at issue here, appears to be a modification of the August 2009 request, and sought not a list of the purchasers of unclaimed savings bonds, but the registration records for each of the individual bondholders. (Id. ¶ 21.) Such an individualized request shows that there is a tangible threat that disclosure of the requested information could be used to "interfere[] with the personal privacy" of the bondholders, who have a privacy interest in keeping confidential the fact that they possess savings bonds. See, e.g., Horner, 879 F.2d at 878; Dep't of Air Force v. Rose, 425 U.S. 352, 380-81 n. 19 ("The legislative history is clear that Exemption 6 was directed at threats to privacy interests more palpable than mere possibilities.").
Moreover, the BPD pledged confidentiality and protection under Exemption 6 to current and potential bondholders. (Ken. 56.1 Resp. ¶¶ 41, 42.) The regulation states, in part:
Records relating to the purchase, ownership of, and transactions in Treasury securities or other securities handled by the Bureau of Public Debt . . . are confidential because they relate to private financial affairs of the owners under this Part. In addition, the information falls within the category of "personnel and medical files and similar files the disclosure of which would constitute a clearly unwarranted invasion of personal privacy" under the Freedom of Information Act. (Id. ¶ 43; 31 C.F.R. 323.2.) The BPD's promise of confidentiality raises the bondholders' expectation of privacy, and enhances the privacy interests of nondisclosure. See, e.g., Washington Post Co. v. U.S. Dep't of Health and Human Serv., 690 F.2d 252, 263 (D.C. Cir. 1982) (pledge of confidentiality "given weight on the privacy side of the scale" unless the public interest in disclosure is high and the privacy interest is otherwise insignificant).
Because of this significant privacy interest, the Court must evaluate the offsetting public interest supporting disclosure of the registration records. It in not incumbent on the Court to make policy judgments as to which FOIA requests are in the "public interest." After all, FOIA applies to "any person" and as such "[e]ither all requestors have access, or none do." Dep't of the Navy, 975 F.2d at 355. FOIA intends to expose to public scrutiny what the "government is up to," so a disclosure that uncovers nothing about the activities of a particular agency has no recognizable public interest. Id. at 353-54. That is, the only aspect of the public interest inquiry is whether the FOIA request seeks information about the agency's operations or activities that shed light on fulfillment of its statutory responsibilities. Id. at 354; Reporters Committee, 489 U.S. at 774.*fn4
Here, Kensington maintains that disclosure of the requested registration records would serve the public interest by exposing the BPD's outdated record-keeping system and the distribution of the unclaimed monies would lower the national debt. First, as discussed, the BPD's method of organizing bondholder information complies with the record-keeping requirements of the Privacy Act of 1974. Along similar lines, the release of the requested registration records for individual bondholders reveals the private financial information contained on the records, not anything about the BPD's activities. Second, Kensington's admitted use of this information-to contact bondholders to help them redeem their savings bonds-would lower the national debt, but again, this sheds no light on the BPD's performance of its statutory duties. Therefore, neither of these reasons is a valid public interest. See, e.g., Horner, 879 F.2d at 879 (releasing names and addresses of federal annuitants would uncover nothing about the activities of the government); Federal Labor Relations Auth., 510 U.S. at 495 (disclosure of addresses of bargaining unit employees revealed nothing about the employing agency's operations). Simply put, the release of the registration records of individual bondholders would not elucidate what the BPD "is up to"; instead, the records would impermissibly expose private citizens' financial information.*fn5 As a result, Kensington has failed to carry its burden and the Court finds that there is no recognizable public interest supporting disclosure.*fn6
Given the significant private interests in nondisclosure, and the lack of public interests supporting disclosure, release of the registration records would constitute a clearly unwarranted invasion of personal privacy. See Matter of Wade, 969 at 247 (7th Cir. 1992) ("A modest disclosure would be 'clearly unwarranted' if no reason exists warranting its dissemination."). Exemption 6 therefore applies, justifying the BPD's denial of Kensington's FOIA request.
For these reasons, the Court grants the Defendants' Motion for Summary Judgment.
Virginia M. Kendall United States District Court Judge Northern District of Illinois
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Dec. 3, 1937
Jul. 20, 2005
Joann L. Hixenbaugh Clutter, 67, of Washington, died Wednesday, July 20, 2005, in Washington Hospital.
She was born December 3, 1937, in Hendersonville, a daughter of George P. and Opal Gildow Hixenbaugh.
Mrs. Clutter attended Laboratory Elementary School and was a 1955 graduate of Trinity High School.
She was a member of Emmanuel Presbyterian Church, Eighty Four, where she served as superintendent and deaconness, taught Sunday school, sang in the choir and also cleaned the church.
She was a member of Red Hat Society and enjoyed playing cards with her lady friends, crocheting, doing crafts, painting sweatshirts and spending time with her children and grandchildren. She had a pen pal, her friend Lilja, for over 50 years.
On June 12, 1955, in Eighty Four, she married William D. Clutter, who survives. Their children had given them a 50-year anniversary party at Citizens Library this past June 12.
Surviving, in addition to her husband, are a daughter, Linda and husband Raymond Puskarich of Washington; two sons, Douglas and wife Kimberly Clutter of Washington and David and wife Sara Clutter of Sycamore; a brother, Wayne Hixenbaugh of Avella; a sister, Karen Belleville of Claysville; seven grandchildren, Shonda Paul, Traci and Jacob L. Puskarich, Christopher Clutter, Julie Mankey and Ronald and Ryan Kingan; a great-grandson, Mason Kingan; and several nieces and nephews.
Deceased is a sister, Carol Salsbury.
Family and friends will be received from 2 to 4 and 7 to 9 p.m. Friday in Nichol Funeral Home, 1873 East Maiden Street, Washington, where services will be held at 11 a.m. Saturday, July 23, with the Rev. Robert Shoup officiating. Interment will follow in Oak Springs Road Cemetery, Canonsburg.
Family suggests memorial contributions be made to Emmanuel Presbyterian Church, Eighty Four, and Citizens Library, Washington.
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Third French beach town bans Muslim burkini swimsuit
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PARIS (Reuters) - A Corsican seaside resort on Monday became the third French town to ban the body-covering burkini swimsuit worn by some Muslim women, following weekend scuffles on the beach.
The cities of Cannes and Villeneuve-Loubet have banned the burkini, arguing that the garment, which leaves only the face, hands and feet exposed, defies French laws on secularism.
Socialist mayor Ange-Pierre Vivoni of Sisco, on the French Mediterranean island of Corsica, told BFM Television the burkini was not acceptable in his town.
"People here feel provoked by things like that," he said.
He said he was not targeting Muslims but he wanted to get rid of Islamist fundamentalists on the island. "These people have no business here," he said.
On France Info radio, Vivoni denied media reports saying that a scuffle on the Sisco beach Saturday night had been sparked by a tourist taking pictures of Muslim women bathing in a burkini.
"The brawl was not due to a burkini. Young Corsicans were defending tourists who were peacefully taking pictures of the landscape," he said.
He said the ban on the burkini - the word is a combination of burqa and bikini - aimed to protect both people of North African descent as well as others in the community.
"The population of Sisco lives in permanent fear. There are many provocateurs here ... We are living on a powder keg," he said.
(Reporting by Geert De Clercq; Editing by Richard Balmforth)
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One of the best and most interesting restaurants in the town of Sóller, Ca'n BoQueta was opened by a local couple in 2010 and quickly became extremely popular with foodies – mainly because it's nowhere near as expensive as you'd expect for a place of such elegance and sophistication.
Ca'n Boqueta
English, Spanish & German
For this reason, we recommend you book ahead – particularly if you'd like to sit outside in the pleasant courtyard, which seats around 40 diners. Located in an old townhouse, with high ceilings and old stone walls, you dine to the accompaniment of unobtrusive music and the conversation of fellow happy diners.
There's warm professional service (waiting staff speak English and German as well as Spanish), and the chef's modern Mallorcan cuisine – traditional dishes with an innovative touch – is high quality and good value too.
There's a great-value set menu for lunch and, at night, they offer just a weekly-changing 5-course tasting menu, with the option of having matched wines. Their good wine list features plenty of quality local wines and they also offer some of the artisan beers that are now made on the island.
We love: Dining in the lovely courtyard in summer.
Opening Hours
Tuesday 13:00 - 15:15 h & 19:45 - 22:15 h
Wednesday 13:00 - 15:15 h & 19:45 - 22:15 h
Thursday 13:00 - 15:15 h & 19:45 - 22:15 h
Friday 13:00 - 15:15 h & 19:45 - 22:15 h
Sunday 13:00 - 15:15 h
Note: Open all year.
Make a reservation at Ca'n BoQueta Restaurant
Street Map
More about Sóller
The town of Sóller is one of the most beautiful in Mallorca. It is paradise for hikers and cyclists, gourmet lovers and a desirable option to live. Her is your complete guide to Sóller. […] Sóller
More about the Best Restaurants in Mallorca
The guide to abcMallorca's recommended restaurants for 2016 in each area of the island. Sea front, city, or countryside… Bon profit! […] Best Restaurants on Mallorca 2016
The 101 Best Restaurants of Mallorca 2016
You can now read the new abcMallorca 101 best restaurants guide for 2016 online.
Whatever your budget, taste, style or location, we have a superb option for you in our thoroughly-researched list of the best restaurants on Mallorca in 2016. Read Now! […] 101 Top Restaurant Guide 2016
See the full listing of the Best Restaurants on Mallorca.
We hope you found this restaurant review of Ca'n Boqueta Restaurant useful and that you have many memorable meals as a result of our recommendations.
There are always new restaurants opening and unfortunately others closing down so while we do our best to maintain this information up-to-date it can change without notice – if so please advise us at firstname.lastname@example.com.
Bon Profit as the locals say!!


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Cozumel in Cancun and the Mexican Caribbean offers visitors many intriguing outdoor pursuits, especially for visitors booking a beachside vacation spot like this one. Cozumel Palace is a perfect property for visitors who want to stay as active as possible and try a long list of new activities.
Since the hotel has a total of 3 pools on-site, you shouldn't have any trouble finding a shady place to sit by the water. One of the bonuses is that this property is situated right next to the ocean, so there will be many ways to enjoy the water when you stay here.
At Cozumel Palace, you can maintain your fitness routine, even while dining on Cancun and the Mexican Caribbean's irresitable cuisine; a fitness facility is available on the grounds.
Although Cozumel Palace does not have a golf course, it may be possible to arrange for a tee time nearby. Two nearby courses are within 13 and a half miles of Cozumel Palace. These are Cozumel Country Club and El Camaleon Mayakoba. The nearest of these choices is Cozumel Country Club, because it is easily reached by taxi cab, you could wave one down and head over for an enjoyable day of golfing. This course has 18 holes total. This 5624 yard course has been rated a par 72. If you'd like to see if it is possible to schedule a tee time, the course can be contacted at (987) 872-9570.
Though there may not be any watersports available, they do offer some nice scuba diving opportunities.
Vacationers traveling with children should find everything they need at Cozumel Palace, because it is known for its family-friendly amenities.
Cozumel Palace is a very family-friendly hotel, from the atmosphere to the services. In addition for a kid's pool and playground, Cozumel Palace also offers special activities for kids from four to twelve years old at the Kids' Club. From 10:00 a.m.
to 4:30 p.m. there are planned activities and from 7:30 p.m. to 9:00 p.m. there are theme parties and shows, both of which families will love taking advantage of together everyday.
The playground is one feature that will keep even the smallest guests smiling. It is a great place to let kids have some daily playtime while their parents take a moment of rest for themselves. The location offers an organized kids' program, too.
Following a busy afternoon in Cancun and the Mexican Caribbean, it feels good to relax to the sounds of a live performance; it's a fun and convenient experience, because Cozumel Palace offers on-site entertainment.
Cozumel Palace has a bar too — it might make a good place to meet up before the show.
Guests will really appreciate the relaxing amenities here, since this destination has its own spa. The following list shows some of the available services:
While the spa is one of the few aspects of Cozumel Palace that is not included in a guest's stay, it is certainly still worth checking out. The spa has five individual and four couple's treatment rooms. The professionals at the experienced spa professionals provide friendly, personalized service during a number of treatment options including massage, body treatments, couple's massage, facial treatments, and beauty services like manicures, pedicures, and hair styling.
The beauty salon at Cozumel Palace offers a convenient way to beautify yourself before a dressy dinner date.
Even though you'll find a lot of fun activities on the grounds of this property, those who want to go exploring will never run out of exciting outdoor activities on Cozumel. Regardless of whether you'd rather spend time at the beach or enjoy a round or two on the golf course, you'll encounter lots of other chances for recreation close at hand. Click on these pages to read more with regard to riding a bike or scooter, scuba diving, fishing, shopping, snorkeling, and other activities you might enjoy.
Help us improve! We welcome your corrections and suggestions.


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Virginia Norrie
I love to take pictures of family, friends and nature. I am a radiation therapist treating cancer patients everyday for the last 8 years. I have learned to appreciate the smallest and simplest of things in life and like to share them with others through the pictures I take. I finally bought an SLR camera, Canon 50D for my 29th anniversary present in April 2009. I love it. What a difference! My first uploads were from digital Panasonics (Lumix).
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April 18, 2012
UNITED STATES OF AMERICA,PLAINTIFF,v.JEREMY THOMAS BOZE, DEFENDANT.
DANIEL J. BRODERICK, Bar #89424 Federal Defender LINDA C. HARTER, Bar #179741 Chief Assistant Federal Defender Designated Counsel for Service 801 I Street, 3rd Floor Sacramento, California 95814 Telephone: (916) 498-5700 Attorney for Defendant JEREMY THOMAS BOZE
STIPULATION AND [PROPOSED] ORDER CONTINUING TRIAL CONFIRMATION AND JURY TRIAL DATES;EXCLUDING TIME Date: April 27, 2012 Time: 9:00 a.m.
IT IS HEREBY STIPULATED by and between the parties hereto through their respective counsel, HEIKO COPPOLA, Assistant United States Attorney, attorney for Plaintiff, and LINDA C. HARTER, Chief Assistant Federal Defender, attorney for Defendant, that the Trial-Confirmation hearing date of April 27, 2012 and Jury Trial date of May 22, 2012 be vacated, and the matter rescheduled for Trial-Confirmation hearing on February 1, 2013 at 9:00 a.m. and Jury Trial on February 19, 2013 at 9:00 a.m.
Additional time is requested for further investigation of the charges in the Superseding Indictment, and to accommodate the attorneys' schedules.
Based upon the foregoing, the parties stipulate and agree that the ends of justice served by granting this continuance outweigh the best interests of the public and the defendant in a speedy trial and time under the Speedy Trial Act should be excluded from the date of signing of this order through and including February 1, 2013 pursuant to 18 U.S.C. §3161 (h)(7)(B)(iv) [reasonable time to prepare] and Local Code T4 based upon continuity of counsel and defense preparation.
ORDER IT IS SO ORDERED. For the reasons set forth above, the court finds that the ends of justice to be served by a continuance outweigh the best interests of the public and the defendant in a speedy trial and therefore excludes time under the Speedy Trial Act through February 1, 2013.
GARLAND E. BURRELL, JR. United States District Judge
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Goji and coconut bliss balls recipe
Bliss out on the super-goodness of these delectable treats.
Full of superfoods such as goji berries and raw cacao powder, these bliss balls provide a good dose of antioxidants and protein to keep your body healthy – with the perfect amount of natural sweetness to give you a little energy boost. They are a great healthy treat to curb those nasty 3 pm sugar cravings, for kids' lunchboxes, or for a sweet treat while curled up on the couch on a cold winter's night.
¼ cup goji berries
½ cup raw macadamia nuts
½ cup raw almonds
¾ cup desiccated coconut
5 medjool dates, pitted
1 teaspoon vanilla extract
Pinch of salt
2 ½ tablespoons raw cacao powder
Extra desiccated coconut to roll the balls in
1. In a food processor add all the ingredients except the goji berries and whizz until combined (the nuts should still be a little chunky).
2. Add the goji berries and whizz until combined and the mixture is sticky, but still don't let the nuts be ground up completely.
3. Take small handfuls of the mixture and rolls into balls.
4. Roll the balls in desiccated coconut and place in the freezer to set for 30 minutes.
These balls can then be stored in the freezer, fridge or pantry depending on how firm you like them.
This recipe appears in the be. Warm Up recipe book. Download your free copy or view all recipes online.
|Try more delicious dessert recipes.
|Interesting Informative Useful
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Silicone Square Cake Mold & Ice Tray (Brown)
With this ice tray, you can easily make square ice cubes or bake cakes at home. It is made of high quality silicone and is safe for food use.
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BANK OF INDIA RTGS HO Branch in BARODE MALWA (DIST.SHAJAPUR) - Address, IFSC, MICR Code
BKID0009556MICR Code
BARODE MALWAContact
SADAR BAZARBARODE VIA UJJAIN DIST SHAJAPURCity
BARODE MALWA (DIST.SHAJAPUR)District
BARODE MALWA (DIST.SHAJAPUR)State
What is IFSC Code of BANK OF INDIA situated at BARODE MALWA- RTGS-HO?
IFSC Code of BANK OF INDIA situated at BARODE MALWA - RTGS-HO is
What is the meaning of IFSC Code, MICR Codes in Banking industry?
IFSC or Indian Financial System Code is the code allocated to all banks branches. Bank branches use this code to participate in RTGS and NEFT transactions.
What is the significance of IFSC Code and how we can use it?
IFSC Code is a 11 digit code and we can use this code to communicate between different branches of different banks. Upon receiving the request for fund transfer it is easy for a bank to identify the payee branch. First four characters are code of bank, last six digits are branch code and fifth character is left 0, for any future use.


text:
Howard & Howard Attorneys PLLC - Chicago
Business & Corporate Law
We are the choice law firm for sophisticated purchasers of legal services in business and industry. Businesses count on Howard & Howard to solve their legal problems with independent thinking and trusted insight. Our focused expertise provides us with a solid understanding of the industries we serve, and our results-oriented approach to practicing law is a beacon for business owners in search of intelligent counsel that aligns with their business goals.
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Pinterest でおしゃれアイデアをまとめましょう!
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New York City, USA
New York City Photography Manhattan Skyline
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Santa Barbara - California http://papasteves.com
NYC. A great bird's eye view over New York City - My Staten Island in the haze of the distance.
American icons, such as the Statue of Liberty, the Empire State Building, and Times Square, are just a few of the attractions to see in New York City, America's most populous and most popular city. Also known as the "Big Apple," New York City is a favorite destination for both domestic and international visitors.


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DescriptionGeometry links all the activities to the NCTM Standards and provides students with practice in the skill areas required to understand geometry concepts. Reviewing concepts presented in beginning geometry plus exercises involving symmetry, rotations, translations, fractals, the coordinate plane, parallel lines, two-column proofs, intersections, bisecting angles, sectors and arcs, tangents, properties of geometric figures, surface area and volume, and trigonometry are all included. Examples of solution methods are presented at the top of each page and puzzles and riddles help gauge the success of the concepts learned. Each activity has been linked to the related NCTM standard and is identified in the table of contents. An answer key is also included.
Geometry Resource Book, Grades 5-8By Carson-Dellosa
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