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Gym1 Bonobo Indoor Playground Kids Attachments make it fast, easy, and affordable to climb and swing in your own home!
With Gym1, it’s easy to bring the fun of the outdoors into your home. Swinging isn’t just a great way to maintain an active lifestyle, it also makes great fun! The Gym1 is a fantastic way for moms and dads to get in awesome shape, but it’s also perfect for kids! The Gym1 Bonobo Playground kids attachments provides everything you’ll need to turn the Core Unit into a full-scale exercise set for little ones. Each Gym1 Bonobo Playground kids attachment package includes indoor swings, rings, a rope ladder and a trapeze. If you already have a Gym1 core unit, just purchase the accessories — otherwise, choose the package which includes one of our versatile, high-quality Gym1 core units.
This unique design installs right in your doorway.
Without drilling or hammering, the Gym1 attaches to your door frame like a home pull-up bar. Our patented Vise Grips adjust to fit your door frame and add another level of security. These Vise Grips supports swinging motion, while Gym1’s cantilevered design distributes the force to the walls around your doorway. The Gym1 can support up to 300 pounds, so your child can safely swing to her heart’s content!
Safety Tested and Certified to Relevant ASTM Standards
Gym1 provides top notch safety for your loved ones. The Gym1 swings have been tested and certified according to the relevant parts of the ASTM International Standard for home equipment.
Gym1 installs in seconds and is just as easy to remove!
It’s lightweight, portable, and easy to store. The core is made of strong, lightweight metal that won’t bend or break. The Gym1 Kids package attachments are easily removable and can be replaced with the other attachments quickly! The unit is certified according to ASTM International Standards for home equipment and designed to hold up to 300 pounds, so you can rest assured that the Kids Package is safe and sturdy.
Gym1’s kids attachments are made with heavy gauge rope to minimize indoor noise.
Your children can swing anytime without any noise, hassle, or traveling!
Swinging is great exercise for you and your child.
The Gym1 Bonobo Playground package is a great way to encourage your children to maintain an active lifestyle. It also provides moms and dads with fun indoor activities to keep little ones busy. Although most folks purchase Gym1 attachments for their children, swinging is also a fun activity for adults. Plus, an hour on the swing can burn up to 200 calories! That’s more than half the calories you would burn in an hour of swimming laps, jogging, or biking!
Description
Gym1 Bonobo Indoor Playground Kids Attachments make it fast, easy, and affordable to climb and swing in your own home!
With Gym1, it’s easy to bring the fun of the outdoors into your home. Swinging isn’t just a great way to maintain an active lifestyle, it also makes great fun! The Gym1 is a fantastic way for moms and dads to get in awesome shape, but it’s also perfect for kids! The Gym1 Bonobo Playground kids attachments provides everything you’ll need to turn the Core Unit into a full-scale exercise set for little ones. Each Gym1 Bonobo Playground kids attachment package includes indoor swings, rings, a rope ladder and a trapeze. If you already have a Gym1 core unit, just purchase the accessories — otherwise, choose the package which includes one of our versatile, high-quality Gym1 core units.
This unique design installs right in your doorway.
Without drilling or hammering, the Gym1 attaches to your door frame like a home pull-up bar. Our patented Vise Grips adjust to fit your door frame and add another level of security. These Vise Grips supports swinging motion, while Gym1’s cantilevered design distributes the force to the walls around your doorway. The Gym1 can support up to 300 pounds, so your child can safely swing to her heart’s content!
Safety Tested and Certified to Relevant ASTM Standards
Gym1 provides top notch safety for your loved ones. The Gym1 swings have been tested and certified according to the relevant parts of the ASTM International Standard for home equipment.
Gym1 installs in seconds and is just as easy to remove!
It’s lightweight, portable, and easy to store. The core is made of strong, lightweight metal that won’t bend or break. The Gym1 Kids package attachments are easily removable and can be replaced with the other attachments quickly! The unit is certified according to ASTM International Standards for home equipment and designed to hold up to 300 pounds, so you can rest assured that the Kids Package is safe and sturdy.
Gym1’s kids attachments are made with heavy gauge rope to minimize indoor noise.
Your children can swing anytime without any noise, hassle, or traveling!
Swinging is great exercise for you and your child.
The Gym1 Bonobo Playground package is a great way to encourage your children to maintain an active lifestyle. It also provides moms and dads with fun indoor activities to keep little ones busy. Although most folks purchase Gym1 attachments for their children, swinging is also a fun activity for adults. Plus, an hour on the swing can burn up to 200 calories! That’s more than half the calories you would burn in an hour of swimming laps, jogging, or biking!
Description
Gym1 Bonobo Indoor Playground Kids Attachments make it fast, easy, and affordable to climb and swing in your own home!
With Gym1, it’s easy to bring the fun of the outdoors into your home. Swinging isn’t just a great way to maintain an active lifestyle, it also makes great fun! The Gym1 is a fantastic way for moms and dads to get in awesome shape, but it’s also perfect for kids! The Gym1 Bonobo Playground kids attachments provides everything you’ll need to turn the Core Unit into a full-scale exercise set for little ones. Each Gym1 Bonobo Playground kids attachment package includes indoor swings, rings, a rope ladder and a trapeze. If you already have a Gym1 core unit, just purchase the accessories — otherwise, choose the package which includes one of our versatile, high-quality Gym1 core units.
This unique design installs right in your doorway.
Without drilling or hammering, the Gym1 attaches to your door frame like a home pull-up bar. Our patented Vise Grips adjust to fit your door frame and add another level of security. These Vise Grips supports swinging motion, while Gym1’s cantilevered design distributes the force to the walls around your doorway. The Gym1 can support up to 300 pounds, so your child can safely swing to her heart’s content!
Safety Tested and Certified to Relevant ASTM Standards
Gym1 provides top notch safety for your loved ones. The Gym1 swings have been tested and certified according to the relevant parts of the ASTM International Standard for home equipment.
Gym1 installs in seconds and is just as easy to remove!
It’s lightweight, portable, and easy to store. The core is made of strong, lightweight metal that won’t bend or break. The Gym1 Kids package attachments are easily removable and can be replaced with the other attachments quickly! The unit is certified according to ASTM International Standards for home equipment and designed to hold up to 300 pounds, so you can rest assured that the Kids Package is safe and sturdy.
Gym1’s kids attachments are made with heavy gauge rope to minimize indoor noise.
Your children can swing anytime without any noise, hassle, or traveling!
Swinging is great exercise for you and your child.
The Gym1 Bonobo Playground package is a great way to encourage your children to maintain an active lifestyle. It also provides moms and dads with fun indoor activities to keep little ones busy. Although most folks purchase Gym1 attachments for their children, swinging is also a fun activity for adults. Plus, an hour on the swing can burn up to 200 calories! That’s more than half the calories you would burn in an hour of swimming laps, jogging, or biking!
Review's title & body can't be emptyPlease enter a star rating for this reviewName field cannot be emptyInvalid emailYour review has already been submitted.Max length was exceededPlease fill out all of the mandatory (*) fieldsOne or more of your answers does not meet the required criteria
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Please click on the link in the confirmation email we just sent you to submit your question.Your question will appear on the site once someone answers it. | {
"pile_set_name": "Pile-CC"
} |
Sunday, March 6, 2011
Decapitated Heads Again
Heres another sheet of heads I drew for design class I call this sheet "The Dream Team" because they all look somewhat young and "special" looking... I don't think i'm allowed use the R word. I like these guys because they all have names! so the gobbo at the top is called Tooney Pastour and the lovely gobbo beside him with the helmet on is his girlfriend Karat. Just below her is the Disturbed Armadillo Child ( As proclaimed by Tom Crook). to the left of his is my hood-rat Kurt and just below that is a young version of one of my own charcters Cleaver. | {
"pile_set_name": "Pile-CC"
} |
Director of UN Environment Programme's Division of Communications and Public Information said there is an urgent need to improve waste management processes and scale up the search for alternatives.
India has set an example in beating plastic pollution at the world stage, a senior UN official said
New Delhi: India has set an example on the world stage by committing to beat plastic pollution and showcased best practices and innovations to overcome the challenge, a senior United Nations official said Saturday.
Speaking ahead of the World Environment Day on June 5, to which India is the global host, Naysan Sahba, director of the UN Environment Programme's Division of Communications and Public Information, said India is "very active" in tackling issues related to environmental pollution.
He commended India's commitment in overcoming the challenge of plastic pollution. India has set an example in beating plastic pollution at the world stage by showcasing best practices and innovations, he told PTI.
"India is a very vocal, very proactive member of the UN Environment Assembly that governs the UN environment programme. India is very active in tackling issues related to environmental pollution and its initiative to be the global host for the World Environment Day shows India's commitment to (beat) the challenge," he said.
He urged people to avoid consumption of single-use disposable plastics. "Plastics per say are not the problem but single-use disposable plastics are the issue as have very little value and a very linear approach to the economy," Mr Sahba said on the sidelines of a discussion on finding ways to create awareness about the environment and related issues.
He said there is an urgent need to improve waste management processes and scale up the search for alternatives.
Dia Mirza, actress and UN Environment Goodwill Ambassador for India, said plastics have become an "essential part of our lives". She said plastics that are not disposed of properly create an issue.
The event was organised by New Delhi Social Workers Association and the United Nations Environment Programme.
NDSWA president Gaurav Grover said: "There is a need to create awareness on ways to reduce the use of single-use disposable plastics... The World Environment Day is just a wake-up call for all of us to work for our environment". | {
"pile_set_name": "Pile-CC"
} |
Tuesday, June 30, 2009
Eli woke up yesterday and Jared went in to find "throw-up", he thought. Turns out it wasn't and although I won't get specific it has been a long couple of days. Jared stayed home with us yesterday which was SO helpful. I thought I'd post some "just because" pics so that an entire week didn't go by without me posting. :)
just because Alex learned to swing on his belly in the "big boy" swing.
just because Nani brought the boys fries this week and they got to have THEIR OWN box.
just because I think Alex looks cute in this one.
just because I wanted to thanks Amos and Mariah for the basketball hoop. It is a HUGE hit!
just because it is NEVER to warm to wear daddy's winter hat circa the 1970's and this boy looks adorable, if I do say so | {
"pile_set_name": "Pile-CC"
} |
Tabulating SPost results
The SPost
package by Scott Long and Jeremy Freese is a suite of
post-estimation commands used to compute additional tests and effects
representations for a variety of regression models
(see http://www.indiana.edu/~jslsoc/spost.htm).
To facilitate and automate the task of processing result from SPost
for inclusion in reports and publications, estadd provides tools to
integrate SPost results with estout or esttab.
Supported commands are brant, fitstat, listcoef,
mlogtest, prchange, prvalue, and asprvalue from SPost for Stata 9 or newer
(spost9_ado). SPost for Stata 8 (spostado) is not supported.
See the SPost section
in estadd's documentation for further details. Below is a range
of examples covering various models and applications.
If you are working with multiple models you can either add results to each
model individually after estimation (as above), or you can first estimate
and store a set of models and then apply estadd to all of them in
one call using the colon syntax. Here is an example of the latter, using
eststo to store the models:
A key difference between the two approaches is that with the first method
output from estadd fitstat is displayed, whereas execution with the
second syntax is silent.
Tabulating results from prchange
The default for estadd prchange is to return a matrix called e(dc)
containing the 0 to 1 change effects for binary variables and the
standard deviation change effects for continuous variables in the first row,
followed by additional rows containing separate results for the different
effect types computed by prchange. To tabulate the contents of the
first row simply refer to dc in esttab or estout. Example:
To change the defaults for the contents of the first row of e(dc) use the c() option
(for continuous variables) and the b() option (for binary variables). For example,
to tabulate the marginal effects for continuous variables and the 0 to 1 change effects
for binary variables (see the helpfile for the
list of available effects types), type:
Alternatively, if you want to tabulate the different effect types
computed by prchange separately, address the rows in e(dc)
using dc[#] where # is the row number
or dc[name] where name is the row name. Example:
Tabulating results from prvalue or asprvalue
The procedure to prepare results from prvalue for tabulation
is to first collect a series of predictions by repeated calls to
estadd prvalue and then apply estadd prvalue post
to rearrange results and post them in e(). Use the label() option to
label the single predictions. Example: | {
"pile_set_name": "Pile-CC"
} |
To link to the entire object, paste this link in email, IM or documentTo embed the entire object, paste this HTML in websiteTo link to this page, paste this link in email, IM or documentTo embed this page, paste this HTML in website
NORTH CAROLINA
REGISTER
Volume 17, Issue 21
Pages 1829 - 1974
May 1, 2003
This issue contains documents officially filed
through April 9, 2003.
Office of Administrative Hearings
Rules Division
424 North Blount Street (27601)
6714 Mail Service Center
Raleigh, NC 27699-6714
(919) 733-2678
FAX (919) 733-3462
Julian Mann III, Director
Camille Winston, Deputy Director
Molly Masich, Director of APA Services
Ruby Creech, Publications Coordinator
Linda Dupree, Editorial Assistant
Dana Sholes, Editorial Assistant
Rhonda Wright, Editorial Assistant
IN THIS ISSUE
I. EXECUTIVE ORDER
Executive Order No. 49 .............................................1829
II. IN ADDITION
ENR – Notice of Intent to Redevelop a
Brownfields Property – Fiber Mills, LLC ........1830
ENR – Notice of Intent to Redevelop a Brownfields
Property – General Partnership of Samuel J.
Wornom and George R. Perkins, Jr. ..................1831
Revenue – Tax Review Board .....................................1833 - 1864
Voting Rights Letter ....................................................1832
III. RULE-MAKING PROCEEDINGS
Environment and Natural Resources
Health Services, Commission for............................1865
Licensing Boards
Locksmith Licensing Board ......................................1865 - 1866
Transportation
Motor Vehicles, Division of.....................................1865
IV. PROPOSED RULES
Community Colleges
Community Colleges, State Board of......................1877 - 1896
Insurance
Code Officials Qualification Board .........................1867 - 1875
Licensing Boards
Speech and Language Pathologists and
Audiologists, Board of Examiners of ................1875 - 1877
State Personnel
State Personnel Commission....................................1896 - 1900
V. TEMPORARY RULES
Environment and Natural Resources
Wildlife Resources Commission..............................1908 - 1940
Health and Human Services
Secretary, Health and Human Services
Medical Assistance ................................................1901 - 1902
Secretary, Health and Human Services
DMHDDSAS..........................................................1902 - 1908
VI. APPROVED RULES ...................................................1941 - 1961
Agriculture
Food and Drug Protection Division
Community Colleges
Community Colleges Commission
Environment and Natural Resources
Health Services
Health and Human Services
Medical Assistance
Medical Care Commis sion
Secretary of State
Departmental Rules; General Administration Division; Publications
Division; Corporations Division; Securities Division
State Personnel
State Personnel Commission
VII. RULES REVIEW COMMISSION..........................1962
VIII. CONTESTED CASE DECISIONS
Index to ALJ Decisions.................................................1963 - 1969
Text of Selected Decisions
02 CPS 1317 ................................................................1970 - 1974
For the CUMULATIVE INDEX to the NC Register go to:
http://oahnt.oah.state.nc.us/register/CI.pdf
North Carolina Register is published semi-monthly for $195 per year by the Office of Administrative Hearings, 424 North Blount Street, Raleigh, NC
27601. North Carolina Register (ISSN 15200604) to mail at Periodicals Rates is paid at Raleigh, NC. POSTMASTER: Send Address changes to
the North Carolina Register, 6714 Mail Service Center, Raleigh, NC 27699-6714.
NORTH CAROLINA ADMINISTRATIVE CODE CLASSIFICATION SYSTEM
The North Carolina Administrative Code (NCAC) has four major subdivisions of rules. Two of these, titles and
chapters, are mandatory. The major subdivision of the NCAC is the title. Each major department in the North
Carolina executive branch of government has been assigned a title number. Titles are further broken down into
chapters which shall be numerical in order. The other two, subchapters and sections are optional subdivisions to
be used by agencies when appropriate.
TITLE/MAJOR DIVISIONS OF THE NORTH CAROLINA ADMINISTRATIVE CODE
TITLE DEPARTMENT LICENSING BOARDS CHAPTER
1
2
3
4
5
6
7
8
9
10
11
12
13
14A
15A
16
17
18
19A
20
*21
22
23
24
25
26
27
28
Administration
Agriculture
Auditor
Commerce
Correction
Council of State
Cultural Resources
Elections
Governor
Health and Human Services
Insurance
Justice
Labor
Crime Control & Public Safety
Environment and Natural Resources
Public Education
Revenue
Secretary of State
Transportation
Treasurer
Occupational Licensing Boards
Administrative Procedures (Repealed)
Community Colleges
Independent Agencies
State Personnel
Administrative Hearings
NC State Bar
Juvenile Justice and Delinquency
Prevention
Acupuncture
Architecture
Athletic Trainer Examiners
Auctioneers
Barber Examiners
Certified Public Accountant Examiners
Chiropractic Examiners
Employee Assistance Professionals
General Contractors
Cosmetic Art Examiners
Dental Examiners
Dietetics/Nutrition
Electrical Contractors
Electrolysis
Foresters
Geologists
Hearing Aid Dealers and Fitters
Landscape Architects
Landscape Contractors
Locksmith Licensing Board
Massage & Bodywork Therapy
Marital and Family Therapy
Medical Examiners
Midwifery Joint Committee
Mortuary Science
Nursing
Nursing Home Administrators
Occupational Therapists
Opticians
Optometry
Osteopathic Examination & Reg. (Repealed)
Pastoral Counselors, Fee-Based Practicing
Pharmacy
Physical Therapy Examiners
Plumbing, Heating & Fire Sprinkler Contractors
Podiatry Examiners
Professional Counselors
Psychology Board
Professional Engineers & Land Surveyors
Real Estate Appraisal Board
Real Estate Commission
Refrigeration Examiners
Respiratory Care Board
Sanitarian Examiners
Social Work Certification
Soil Scientists
Speech & Language Pathologists & Audiologists
Substance Abuse Professionals
Therapeutic Recreation Certification
Veterinary Medical Board
1
2
3
4
6
8
10
11
12
14
16
17
18
19
20
21
22
26
28
29
30
31
32
33
34
36
37
38
40
42
44
45
46
48
50
52
53
54
56
57
58
60
61
62
63
69
64
68
65
66
Note: Title 21 contains the chapters of the various occupational licensing boards.
NORTH CAROLINA REGISTER
Publication Schedule for January 2003 – December 2003
Filing Deadlines
Notice of
Rule-Making
Proceedings
Notice of Text
Temporary
Rule
volume
& issue
number
issue date last day
for filing
earliest register
issue for
publication of
text
earliest
date for
public
hearing
end of
required
comment
period
deadline to
submit to RRC
for review at
next meeting
first legislative
day of the next
regular session
end of
required
comment
period
deadline to
submit to RRC
for review at
next meeting
first legislative
day of the next
regular session
270th day
from issue
date
17:13 01/02/03 12/06/02 03/03/03 01/17/03 02/03/03 02/20/03 05/00/04 03/03/03 03/20/03 05/00/04 09/29/03
17:14 01/15/03 12/19/02 03/17/03 01/30/03 02/14/03 02/20/03 05/00/04 03/17/03 03/20/03 05/00/04 10/12/03
17:15 02/03/03 01/10/03 04/15/03 02/18/03 03/05/03 03/20/03 05/00/04 04/04/03 04/21/03 05/00/04 10/31/03
17:16 02/17/03 01/27/03 05/01/03 03/04/03 03/19/03 03/20/03 05/00/04 04/21/03 04/21/03 05/00/04 11/14/03
17:17 03/03/03 02/10/03 05/15/03 03/18/03 04/02/03 04/21/03 05/00/04 05/02/03 05/20/03 05/00/04 11/28/03
17:18 03/17/03 02/24/03 06/02/03 04/01/03 04/16/03 04/21/03 05/00/04 05/16/03 05/20/03 05/00/04 12/12/03
17:19 04/01/03 03/11/03 06/02/03 04/16/03 05/01/03 05/20/03 05/00/04 06/02/03 06/20/03 05/00/04 12/27/03
17:20 04/15/03 03/25/03 06/16/03 04/30/03 05/15/03 05/20/03 05/00/04 06/16/03 06/20/03 05/00/04 01/10/04
17:21 05/01/03 04/09/03 07/01/03 05/16/03 06/02/03 06/20/03 05/00/04 06/30/03 07/21/03 05/00/04 01/26/04
17:22 05/15/03 04/24/03 07/15/03 05/30/03 06/16/03 06/20/03 05/00/04 07/14/03 07/21/03 05/00/04 02/09/04
17:23 06/02/03 05/09/03 08/01/03 06/17/03 07/02/03 07/21/03 05/00/04 08/01/03 08/20/03 05/00/04 02/27/04
17:24 06/16/03 05/23/03 08/15/03 07/01/03 07/16/03 07/21/03 05/00/04 08/15/03 08/20/03 05/00/04 03/12/04
18:01 07/01/03 06/10/03 09/02/03 07/16/03 07/31/03 08/20/03 05/00/04 09/02/03 09/22/03 05/00/04 03/27/04
18:02 07/15/03 06/23/03 09/15/03 07/30/03 08/14/03 08/20/03 05/00/04 09/15/03 09/22/03 05/00/04 04/10/04
18:03 08/01/03 07/11/03 10/01/03 08/16/03 09/02/03 09/22/03 05/00/04 09/30/03 10/20/03 05/00/04 04/27/04
18:04 08/15/03 07/25/03 10/15/03 08/30/03 09/15/03 09/22/03 05/00/04 10/14/03 10/20/03 05/00/04 05/11/04
18:05 09/02/03 08/11/03 11/03/03 09/17/03 10/02/03 10/20/03 05/00/04 11/03/03 11/20/03 05/00/04 05/29/04
18:06 09/15/03 08/22/03 11/17/03 09/30/03 10/15/03 10/20/03 05/00/04 11/14/03 11/20/03 05/00/04 06/11/04
18:07 10/01/03 09/10/03 12/01/03 10/16/03 10/31/03 11/20/03 05/00/04 12/01/03 12/22/03 05/00/04 06/27/04
18:08 10/15/03 09/24/03 12/15/03 10/30/03 11/14/03 11/20/03 05/00/04 12/15/03 12/22/03 05/00/04 07/11/04
18:09 11/03/03 10/13/03 01/02/04 11/18/03 12/03/03 12/22/03 05/00/04 01/02/04 01/20/04 05/00/04 07/30/04
18:10 11/17/03 10/24/03 02/02/04 12/02/03 12/17/03 12/22/03 05/00/04 01/16/04 01/20/04 05/00/04 08/13/04
18:11 12/01/03 11/05/03 02/02/04 12/16/03 12/31/03 01/20/04 05/00/04 01/30/04 02/20/04 05/00/04 08/27/04
18:12 12/15/03 11/20/03 02/16/04 12/30/03 01/14/04 01/20/04 05/00/04 02/13/04 02/20/04 05/00/04 09/10/04
non-substantial economic impact substantial economic impact
EXPLANATION OF THE PUBLICATION SCHEDULE
This Publication Schedule is prepared by the Office of Administrative Hearings as a public service and the computation of time periods are not to be deemed binding or controlling. Time is
computed according to 26 NCAC 2C .0302 and the Rules of Civil Procedure, Rule 6.
GENERAL
The North Carolina Register shall be
published twice a month and contains the
following information submitted for
publication by a state agency:
(1) temporary rules;
(2) notices of rule-making proceedings;
(3) text of proposed rules;
(4) text of permanent rules approved by
the Rules Review Commission;
(5) notices of receipt of a petition for
municipal incorporation, as required
by G.S. 120-165;
(6) Executive Orders of the Governor;
(7) final decision letters from the U.S.
Attorney General concerning
changes in laws affecting voting in a
jurisdiction subject of Section 5 of
the Voting Rights Act of 1965, as
required by G.S. 120-30.9H;
(8) orders of the Tax Review Board
issued under G.S. 105-241.2; and
(9) other information the Codifier of
Rules determines to be helpful to the
public.
COMPUTING TIME: In computing time in
the schedule, the day of publication of the
North Carolina Register is not included.
The last day of the period so computed is
included, unless it is a Saturday, Sunday, or
State holiday, in which event the period
runs until the preceding day which is not a
Saturday, Sunday, or State holiday.
FILING DEADLINES
ISSUE DATE: The Register is published on
the first and fifteen of each month if the
first or fifteenth of the month is not a
Saturday, Sunday, or State holiday for
employees mandated by the State
Personnel Commission. If the first or
fifteenth of any month is a Saturday,
Sunday, or a holiday for State employees,
the North Carolina Register issue for that
day will be published on the day of that
month after the first or fifteenth that is not
a Saturday, Sunday, or holiday for State
employees.
LAST DAY FOR FILING: The last day for
filing for any issue is 15 days before the
issue date excluding Saturdays, Sundays,
and holidays for State employees.
NOTICE OF RULE-MAKING PROCEEDINGS
END OF COMMENT PERIOD TO A NOTICE OF
RULE-MAKING PROCEEDINGS: This date is 60
days from the issue date. An agency shall
accept comments on the notice of rule-making
proceeding until the text of the proposed rules
is published, and the text of the proposed rule
shall not be published until at least 60 days
after the notice of rule-making proceedings
was published.
EARLIEST REGISTER ISSUE FOR PUBLICATION
OF TEXT: The date of the next issue following
the end of the comment period.
NOTICE OF TEXT
EARLIEST DATE FOR PUBLIC HEARING:
The hearing date shall be at least 15 days
after the date a notice of the hearing is
published.
END OF REQUIRED COMMENT PERIOD
(1) RULE WITH NON-SUBSTANTIAL
ECONOMIC IMPACT: An agency shall
accept comments on the text of a proposed
rule for at least 30 days after the text is
published or until the date of any public
hearings held on the proposed rule,
whichever is longer.
(2) RULE WITH SUBSTANTIAL
ECONOMIC IMPACT: An agency shall
accept comments on the text of a proposed
rule published in the Register and that has
a substantial economic impact requiring a
fiscal note under G.S. 150B-21.4(b1) for
at least 60 days after publication or until
the date of any public hearing held on the
rule, whichever is longer.
DEADLINE TO SUBMIT TO THE RULES
REVIEW COMMISSION: The Commission
shall review a rule submitted to it on or
before the twentieth of a month by the last
day of the next month.
FIRST LEGISLATIVE DAY OF THE NEXT
REGULAR SESSION OF THE GENERAL
ASSEMBLY: This date is the first
legislative day of the next regular session
of the General Assembly following
approval of the rule by the Rules Review
Commission. See G.S. 150B-21.3,
Effective date of rules.
EXECUTIVE ORDER
17:21 NORTH CAROLINA REGISTER May 1, 2003
1829
EXECUTIVE ORDER NO. 49
PROCLAMATION OF STATE OF
DISASTER FOR THE CITY OF EDEN
WHEREAS, I have determined that a State of Disaster
and State of Emergency, as defined in N.C.G.S. §§ 166A-4 and
14.288.1(10), exists in the State of North Carolina, specifically
in the City of Eden as a result of severe drought conditions.
WHEREAS, on 17 December 2002, the City of Eden
proclaimed a local State of Emergency;
WHEREAS, pursuant to N.C.G.S. § 166A-6, the criteria
of Type I disaster are met including the following: 1) Receipt of
the preliminary damage assessment from the Secretary of Crime
Control and Public Safety; 2) The City of Eden declared a local
state of emergency pursuant to N.C.G.S. § 166A-8 and N.C.G.S.
§§ 14-288.12, 14-288.13 and 14-288.14, and forwarded a written
copy of the declaration to the Governor; 3) The preliminary
damage assessment meets or exceeds the criteria established for
the Small Business Disaster Loan Program pursuant to 13 C.F.R.
Part 123, or meets or exceeds the State infrastructure criteria set
out in N.C.G.S. § 166A-6.01(b)(2)a; and 4) A major disaster
declaration by the President of the United States pursuant to the
Stafford Act has not been declared; and
NOW THEREFORE, pursuant to the authority vested
in me as Governor by the Constitution and the laws of the State
of North Carolina, IT IS ORDERED:
Section 1. Pursuant to N.C.G.S. §§ 166A-6 and
14-288.15, a State of Disaster and State of Emergency is hereby
declared for the City of Eden.
Section 2. State and local government entities
and agencies are hereby ordered to cooperate in the
implementation of the provisions of this proclamation and the
provisions of the North Carolina Emergency Operations Plan.
Section 3. Bryan E. Beatty, Secretary of Crime
Control and Public Safety and/or his designee, is hereby
delegated all power and authority granted to me and required of
me by Chapter 166A and Article 36A of Chapter 14 of the
General Statutes for the purpose of implementing the said
Emergency Operations Plan and to take such further action as is
necessary to promote and secure the safety and protection of the
populace in the above-referenced City.
Section 4. Further, Bryan E. Beatty, Secretary of
Crime Control and Public Safety, as chief coordinating officer
of the State of North Carolina, shall exercise the powers
prescribed in N.C.G.S. § 143B-476.
Section 5. I authorize this proclamation: (a) to
be distributed to the news media and other organizations
calculated to bring its contents to the attention of the general
public; (b) unless the circumstances of the state of disaster
prevent or impede, to be promptly filed with the Secretary of
Crime Control and Public Safety, the Secretary of State, and the
clerks of superior court in the counties to which it applies; and
(c) to be distributed to others as necessary to assure proper
implementation of this proclamation.
Section 6 The Type I disaster declaration shall
expire 30 days after the issuance of the state of disaster and
state of emergency and Type I disaster proclamation for the
City of Eden, issued on April 2, 2003, unless renewed by the
Governor or the General Assembly. Such renewals may be
made in increments of 30 days each, not to exceed a total of
120 days from the date for first issuance. The Joint Legislative
Commission on Governmental Operations shall be notified
prior to the issuance of any renewal of a Type I disaster
declaration.
Done in the Capital City of Raleigh, North Carolina this the 2nd
day of April 2003.
__________________________________
MICHAEL F. EASLEY
GOVERNOR
ATTEST:
___________________________________
ELAINE MARSHALL
SECRETARY OF STATE
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1830
This Section contains public notices that are required to be published in the Register or have been approved by the Codifier of
Rules for publication.
SUMMARY OF NOTICE OF
INTENT TO REDEVELOP A BROWNFIELDS PROPERTY
FIBER MILLS, LLC
Pursuant to N.C.G.S. 130A -310.34, Fiber Mills, LLC has filed with the North Carolina Department of Environment and Natural
Resources ("DENR") a Notice of Intent to Redevelop a Brownfields Property ("Property") in Charlotte, Mecklenburg County, North
Carolina. The Property consists of approximately 9 acres and is located at 1000 Seaboard Avenue, at its intersection with Hamilton
Street. Environmental contamination exists on the Property in soil. Fiber Mills, LLC has committed itself to redevelopment of the
Property for nothing other than a mixed-use project that may include industrial, commercial, retail and residential uses. The Notice of
Intent to Redevelop a Brownfields Property includes: (1) a proposed Brownfields Agreement between DENR and Fiber Mills, LLC,
which in turn includes (a) a legal description of the Property, (b) a map showing the location of the Property, (c) a description of the
contaminants involved and their concentrations in the media of the Property, (d) the above-stated description of the intended future use
of the Property, and (e) proposed investigation and remediation; and (2) a proposed Notice of Brownfields Property prepared in
accordance with G.S. 130A-310.35. The full Notice of Intent to Redevelop a Brownfields Property may be reviewed at 600 East
Trade Street, Neighborhood Development Key Business, Charlotte, NC, 28217 by contacting Carolyn Minnich at that address, at
[email protected] or at (704) 336-3499; or at 401 Oberlin Rd., Raleigh, NC 27605 by contacting Scott Ross at that address,
at [email protected], or at (919) 733-2801, ext. 328. Written public comments may be submitted to DENR within 60 days after
the date this Notice is published in a newspaper of general circulation serving the area in which the brownfields property is located, or
in the North Carolina Register, whichever is later. Written requests for a public meeting may be submitted to DENR within 30 days
after the period for written public comments begins. All such comments and requests should be addressed as follows:
Mr. Bruce Nicholson
Head, Special Re mediation Branch
Superfund Section
Division of Waste Management
NC Department of Environment and Natural Resources
401 Oberlin Road, Suite 150
Raleigh, North Carolina 27605
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1831
SUMMARY OF NOTICE OF
INTENT TO REDEVELOP A BROWNFIELDS PROPERTY
General Partnership of Samuel J. Wornom and George R. Perkins, Jr.
Pursuant to N.C.G.S. 130A-310.34, the General Partnership of Samuel J. Wornom and George R. Perkins, Jr. has filed with the North
Carolina Department of Environment and Natural Resources ("DENR") a Notice of Intent to Redevelop a Brownfields Property
("Property") in Sanford, Lee County, North Carolina. The Property consists of 22.8 acres located at the intersection of US-1 Bypass
and Spring Lane. It is bordered to the northeast by industrial acreage, to the north and northwest by undeveloped property, to the
south by commercial retail businesses, to the east by Wilkinson Cadillac car dealership, to the southeast by a State Employees Credit
Union branch, and to the west by land used for residential purposes. Environmental contamination exists on the Property in soil and
groundwater. The partnership of Samuel J. Wornom and George R. Perkins, Jr. has committed itself to make no use of the Property
other than for commercial and retail purposes. The Notice of Intent to Redevelop a Brownfields Property includes: (1) a proposed
Brownfields Agreement between DENR and the partnership of Samuel J. Wornom and George R. Perkins, Jr., which in turn includes
(a) a legal description of the Property, (b) a map showing the location of the Property, (c) a description of the contaminants involved
and their concentrations in the media of the Property, (d) the above-stated description of the intended future use of the Property, and
(e) proposed investigation and remediation; and (2) a proposed Notice of Brownfields Property prepared in accordance with G.S.
130A-310.35. The full Notice of Intent to Redevelop a Brownfields Property may be reviewed at the Suzanne B. Reeves Library, 107
Hawkins Avenue, Sanford, NC 27330, by contacting Michael Matochik at that address or at 919-774-6045; or at 401 Oberlin Rd.,
Raleigh, NC 27605 by contacting Scott Ross at that address, at [email protected], or at (919)733-2801, ext. 328. Written
comments may be submitted to DENR within 60 days after the date this Notice is published in a newspaper of general circulation
serving the area in which the Property is located, or in the North Carolina Register, whichever is later. Written requests for a public
meeting may be submitted to DENR within 30 days after the period for written comments begins. All such comments and requests
should be addressed as follows:
Mr. Bruce Nicholson
Head, Special Remediation Branch
Division of Waste Management
NC Department of Environment and Natural Resources
401 Oberlin Road, Suite 150
Raleigh, North Carolina 27605
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1832
U.S. Department of Justice
Civil Rights Division
JDR:MSR:ALF:par Voting Section – NWB.
DJ 166-012-3 950 Pennsylvania Ave., NW
2003-0462 Washington, D.C. 20530
March 24, 2003
Richard J. Rose, Esq.
Poyner & Spruill
P.O. Box 353
Rocky Mount, NC 27802-0353
Dear Mr. Rose:
This refers to three annexations (Ordinance Nos. 0-2002-31, 0-2002-100, and 0-2002-112) and their designation to wards of
the City of Rocky Mount in Edgecombe and Nash Counties, North Carolina, submitted to the Attorney General pursuant to Section 5
of the Voting Rights Act, 42 U.S.C. 1973c. We received your submission on February 12, 2003.
The Attorney General does not interpose any objection to the specified changes. However, we note that Section 5 expressly
provides that the failure of the Attorney General to object does not bar subsequent litigation to enjoin the enforcement of the changes.
In addition, as authorized by Section 5, we reserve the right to reexamine this submission if additional information that would
otherwise require an objection comes to our attention during the reminder of the sixty-day review period. See the Procedures for the
Administration of Section 5 (28 C.F.R. 51.41 and 51.43).
Sincerely,
Joseph D. Rich
Chief, Voting Section
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1833
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessment of Sales and Use )
Tax for the period of October 1, 1992 through )
September 30, 1998 by Secretary of Revenue )
) ADMINISTRATIVE DECISION
) NUMBER: 389
vs. ) as Amended
)
Capital Area Soccer League, Inc. )
This Matter was heard before the Regular Tax Review Board (hereinafter "Board") in the City of Raleigh, Wake County,
North Carolina, in the office of the State Treasurer, on April 16, 2002, upon a petition filed by Capital Area Soccer League, Inc.
(hereinafter "Taxpayer") for administrative review of the Final Decision of the Secretary of Revenue entered on July 9, 2001,
sustaining the proposed assessment of sales and use tax for the period of October 1, 1992 through September 30, 1998.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, attorney at law participating.
Attorney Robert V. Bode represented the Taxpayer at the hearing. Kay Linn Miller Hobart, Assistant Attorney General,
appeared at the hearing on behalf of the Secretary of Revenue.
On October 30, 1998, the Department of Revenue completed a sales and use tax audit of the Taxpayer's records and proposed
to assess additional tax, penalties and interest because Taxpayer failed to remit use tax on taxable purchases from out-of-state vendors.
The Taxpayer objected to the assessment on the basis that it would be eligible for a refund of sales and use tax under N.C. Gen. Stat.
105-164.14(b). Even though the hearing before the Secretary of Revenue was a direct result of the audit assessment, the primary issue
considered by the Assistant Secretary was whether the Taxpayer is eligible for a refund of sales and use tax paid pursuant to N.C. Gen.
Stat. 105-164.14(b).
On July 9, 2001, the Acting Assistant Secretary issued a final decision sustaining the proposed assessment of sales and use
tax for the period of October 1, 1992 through September 30, 1998. In sustaining the use tax assessment against the Taxpayer, the
Assistant Secretary determined that the Taxpayer was not an educational or charitable institution within the meaning of N.C. Gen.
Stat. 105-164.14(b) and was ineligible for a refund of sale and use tax paid pursuant to N.C. Gen. Stat. 105-164.14(b). The Assistant
Secretary held that the Taxpayer is an amateur sports organization, established to promote soccer and to serve the interests of its teams
and players. The Assistant Secretary also held that the Department of Revenue correctly denied Taxpayer's refund claims. Pursuant to
N.C. Gen. Stat. 105-241.2, the Taxpayer timely filed a notice of intent and petition for administrative review of the Assistant
Secretary's Final Decision with the Tax Review Board.
On July 10, 2002, the Tax Review Board entered Administrative Decision Number 389 and determined that there existed
sufficient evidence in the record to show that the Taxpayer conducts charitable and educational activities which benefit the area youth
and children and the Taxpayer provides an educational and charitable serve to the area youth children. Thus, the Tax Review Board
ruled that Taxpayer was an educational institution and/or charitable organization within the meaning of N.C. Gen. Stat. 105-164.14(b)
and ordered that the Secretary of Revenue's decision be reversed.
On August 9, 2002, the North Carolina Department of Revenue ("Department of Revenue"), through counsel, filed a Petition
for Judicial Review of Administrative Decision No. 389 in Wake County Superior Court and also filed a Motion to Amend
Admin istrative Decision No. 389 with the Tax Review Board. The Tax Review Board, at the September 5, 2002 meeting, reviewed
the Department of Revenue's Motion to Amend and discussed the issue of its jurisdiction to consider the motion when the Department
of Revenue had petitioned the Court for judicial review of Administrative Decision Number 389.
The Tax Review Board, having determined that it may exercise jurisdiction to consider the motion, and upon review of the
administrative decision and the motion to amend, grants the Department of Revenue's motion and amends Administrative Decision
Number 389 as follows. The Tax Review Board amends Administrative Decision Number 389 by striking the sentence: "Thus, the
Taxpayer is not liable for use tax on its purchases of tangible personal property and is eligible for a refund of sales and use tax paid
pursuant to N.C. Gen. Stat. 105-164.14(b)" and substituting that sentence with the following sentence: Thus, the Taxpayer is eligible
for a refund of sales and use tax paid pursuant to N.C. Gen. Stat. 105-164.14(b).
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1834
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the Department of Revenue's motion be granted and
Administrative Decision Number 389 be and is hereby amended.
Made and entered into the 31st day of January 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1835
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessment of Unauthorized )
Substance Tax Dated June 5, 2001 by the )
Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 391
vs. )
)
Jeffrey Robert Wellman, )
Taxpayer
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Wednesday, June 12, 2002, upon Jeffrey Robert Wellman's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, of the North Carolina
Department of Revenue entered on November 21, 2001, sustaining the assessment of unauthorized substance tax for the period of June
5, 2001.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
The Taxpayer did not appear at the hearing. David J. Adinolfi, II, Associate Attorney General, represented the North
Carolina Secretary of Revenue at the hearing.
Pursuant to G.S. 105-113.111(a) and G.S. 105-241.1, a Notice of Unauthorized Substance Tax Assessment was issued to the
Taxpayer on June 5, 2001. The notice related to a proposed assessment of tax, penalty and interest in the total amount of $1,4000.00
based upon the possession of 61 dosages of oxycodone. The assessment alleged that on February 25, 2001, the Taxpayer possessed a
total of 61 dosages of oxycodone that did not have the proper tax stamps affixed thereto. After conducting a hearing, the Assistant
Secretary entered his decision sustaining the proposed assessment against the Taxpayer. Thereafter, the Taxpayer, through counsel,
timely filed a notice and petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of oxycodone without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance tax?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated as follows:
1. US-1 Form BD-10, Notice of Unauthorized Substance Tax Assessment, dated June 5, 2001.
2. US-2 Letter from the Taxpayer's attorney, dated July 2, 2001, requesting a hearing.
3. US-3 Letter to the Taxpayer's attorney, dated July 9, 2001, advising him that his client's Administrative Tax Hearing
was scheduled for September 25, 2001.
4. US-4 Letter from the Taxpayer's attorney, dated July 17, 2001, requesting that the hearing be conducted by written
communication.
5. US-5 Form BD-4, Report of Arrest and/or Seizure Involving Nontaxpaid (Unstamped) Controlled Substances, which
names the Taxpayer as the possessor of the controlled substances.
6. US-6 Metropolitan Enforcement Group's investigation report.
7. US-7 Memorandum from E. Norris Tolson, Secretary of Revenue, dated May 16, 2001, delegating to Eugene J.
Cella, Assistant Secretary of Administrative Hearings, the authority to hold any hearing required or allowed under
Chapter 105 of the North Carolina General Statutes.
FINDINGS OF FACT
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1836
The Board reviewed the following findings of fact in the Assistant Secretary's decision in this matter:
1. Assessment of Unauthorized Substance Tax was made against the Taxpayer on June 5, 2001, in the sum of
$1,400.00 tax, $560.00 penalty and $31.11 interest, for a total proposed liability of $1,991.11, based on possession
of 61 dosages of oxycodone.
2. The Taxpayer made a timely objection and application for hearing.
3. An administrative tax hearing is not the appropriate forum to address constitutional issues.
4. G.S. 105-113.06(3) clearly defines a "dealer" as a person who actually or constructively possesses 10 or more
dosage units of any controlled substance that is not sold by weight.
5. On February 25, 2001, the Taxpayer possessed 61 dosages of oxycodone.
6. No tax stamps were purchased for or affixed to the oxycodone as required by law.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon Taxpayer who objects to an assessment to overcome that presumption.
3. Per G.S. 105-113.109, a dealer who actually or constructively possesses an unauthorized substance in this State,
upon which the tax has not been paid, is required to purchase and affix the appropriate stamp. Tax is due from the
dealer at the time the dealer comes into possession of the unauthorized substance.
4. The Taxpayer had actual possession of a total of 61 dosages of oxycodone on February 25, 2001, and was therefore
a dealer as that term is defined in G.S. 105-113.106(3).
5. The Taxpayer is liable for $1,400.00 tax, $560.00 penalty and interest until date of full payment.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After
the Board conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
Pursuant to G.S. 105-241.1(a), a proposed tax assessment is presumed to be correct and the burden is on the Taxpayer to
rebut that presumption. Since the Taxpayer failed to provide any evidence to overcome the presumption, the Assistant Secretary
properly determined that the Taxpayer possessed an unauthorized substance on February 25, 2001.
The Board having conducted a hearing in this matter and having considered the petition, the brief, the final decision and the
documents of record, concludes that the Assistant Secretary properly determined that the Taxpayer possessed an unauthorized
substance and was a dealer as that term is defined in G.S. 105-113.106(3). Since the unauthorized substance tax is levied at a rate of
$200.00 per 10 dosage units, this Board determines that the Taxpayer's tax assessment liability, regarding his possession of an
unauthorized substance on February 25, 2001, was $1,200.00, based upon the possession of 61 dosage units, rather than $1,400.00.
Thus, this Board reduces the tax assessment levied against the Taxpayer by $200.00.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the tax assessment levied against the Taxpayer in this
matter be reduced to $1,200.00 and further orders that the Taxpayer is liable, to the North Carolina Department of Revenue, for the tax
in the amount of $1,200.00, plus penalty and interest as allowed by law.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1837
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1998, and 1999 )
by the Secretary of Revenue North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 392
vs. )
)
James L. and Beverly J. Javurek, )
Taxpayers
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by James L. and Beverly J. Javurek (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant
Secretary for Administrative Hearings of the Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessments of additional individual income taxes for taxable years 1998 and 1999.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayers Notices of Individual Income
Tax Assessments dated June 12, 2001, assessing tax, penalties and accrued interest for the taxable years 1998 and 1999. The
Taxpayer objected to the assessments and filed a request for hearing. After conducting a hearing, the Assistant Secretary of Revenue
entered a Final Decision, on December 10, 2001, sustaining the proposed assessments of additional individual income tax liability in
the total amount of $1,936.56. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and petition for administrative
review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that Taxpayers' petition for administrative
review should be dismissed since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts
and are deemed lacking in legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is
filed for the purpose of delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1838
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1998, and 1999 )
by the Secretary of Revenue )
) ADMINISTRATIVE DECISION
) NUMBER: 393
vs. )
)
Richard Bryan Henning and Janice G. Henning, )
Taxpayers
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Richard Bryan Henning and Janice G. Henning (hereinafter "Taxpayers") regarding the Final Decision of Eugene
J. Cella, Assistant Secretary for Administrative Hearings of the North Carolina Department of Revenue, (hereinafter "Assistant
Secretary"), sustaining the proposed assessment of additional individual income tax liability in the total amount of $3,273.63 against
Mr. Henning for tax year 1998 and the proposed assessment of additional individual income tax liability in total amount of $1,964.72
for taxable year 1998 and $644.06 for tax year 1999 against the Taxpayers.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayers Notices of Individual Income
Tax Assessments dated August 23, 2000, assessing tax, penalties and accrued interest for the taxable years 1998, and 1999. The
Taxpayers objected to the assessments and filed a request for hearing. After conducting a hearing, the Assistant Secretary of Revenue
entered a final decision sustaining the proposed assessments. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and
petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the Secretary
of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayers' petition for administrative review should be
dismissed since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed
lacking in legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is filed for the
purpose of delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for review be and is hereby
Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. A llen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1839
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1994, 1995, 1996, )
1997, and 1998 by the Secretary of Revenue )
) ADMINISTRATIVE DECISION
) NUMBER: 394
vs. )
)
Thomas Tilley, )
Taxpayer
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Thomas E. Tilley (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary for
Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), entered on July 9, 2001,
sustaining the proposed assessment of additional individual income tax for taxable years 1994, 1995, 1996, 1997, and 1998.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayer Notices of Individual Income
Tax Assessments dated May 21, 2000, assessing tax, penalties and accrued interest for the taxable years 1994, 1995, 1996, 1997, and
1998 in the total amount of $99,355.99. The Taxpayer objected to the assessments and filed a request for hearing. After conducting a
hearing, the Assistant Secretary of Revenue entered a Final Decision sustaining the proposed assessments for individual income tax
liability against the Taxpayer. Pursuant to G.S. 105-241.2, the Taxpayer filed a notice of intent and petition for administrative review
of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that the Taxpayer's petition for administrative review is frivolous and is filed for the purpose
of delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that the Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1840
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1993, 1994, 1995, )
1996, 1997, 1998 and 1999 by the Secretary of )
Revenue of North Carolina ) ADMINISTRATIVE DECISION
) NUMBER: 395
vs. )
)
John C. Ainsworth, )
Taxpayer
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative review filed
by John C. Ainsworth (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary for
Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessment of additional individual income tax liability for taxable years 1993, 1994, 1995, 1996, 1997, 1998, and 1999.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayer Notices of Individual Income
Tax Assessments dated March 11, 2000, February 12, 2001, and March 14, 2001, assessing tax, penalties and accrued interest for the
taxable years 1993, 1994, 1995, 1996, 1997, 1998, and 1999. The Taxpayer objected to the assessments and filed a request for
hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on February 7, 2002, sustaining the
proposed assessments against the Taxpayer for individual income tax liability in the total amount of $30,927.90. Pursuant to G.S.
105-241.2, the Taxpayer filed a notice of intent and petition for administrative review of the Assistant Secretary's Final Decision with
the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayer's petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1841
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Sales and Use Tax )
For the periods November through December 1995, )
April 1996 through March 1997, June through July )
1997, September 1997 through January 1998, March ) ADMINISTRATIVE DECISION
through April 1998, and July through August 1998, ) NUMBER: 396
by the Secretary of Revenue )
vs. )
)
Richard M. Pearman, Jr., )
President of Dependable Housing, Inc. )
This matter was heard before the Regular Tax Review Board (hereinafter "Board") in the City of Raleigh, Wake County, North Carolina, in
the office of the State Treasurer on Thursday, September 5, 2002, upon a petition filed by Richard M. Pearman, Jr., President of Dependable
Housing, Inc., ("Taxpayer") for administrative review of the Final Decision of the Secretary of Revenue entered on December 19, 2000, sustaining
the proposed assessment of sales and use tax for the periods of November through December 1995, April 1996 through March 1997, June through
July 1997, September 1997 through January 1998, March through April 1998, and July through August 1998.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission and duly
appointed member, Noel L. Allen, attorney at law participating.
Counsel for the Taxpayer did not appear at the hearing. George W. Boylan, Special Deputy Attorney General, appeared at the hearing on behalf of
the Secretary of Revenue.
The Taxpayer appeals from an adverse Final Decision of the Secretary of Revenue entered on December 19, 2000 sustaining a proposed
assessment of sales and use tax for the periods at issue. The Taxpayer was the president of Dependable Housing, Inc., trading as Westwood Homes,
a North Carolina corporation engaged in the business of selling manufactured housing at retail. The corporation filed sales and use tax returns for the
periods in question, reporting tax due, but sent in the reports without remittance of tax. The corporation was assessed tax, penalty and interest for the
periods in question. The corporation did not protest the assessments. The corporation ceased doing business in January 1999.
On October 15, 1999, the Department of Revenue mailed Notices of Sales and Use Tax Assessment to the Taxpayer as President of
Dependable Housing, Inc. The Taxpayer objected to the assessments and requested a hearing that was conducted on August 23, 2000. On December
19, 2000, the Assistant Secretary entered a final decision, which sustained the proposed assessment of sales tax, and penalties that was issued against
the Taxpayer. Thereafter, Taxpayer filed a petition for administrative review of the Assistant Secretary's adverse decision with the Tax Review
Board. In the petition, Taxpayer contends that the Department failed to produce sufficient evidence to show that he is a "responsible corporate
officer" within the meaning of either G.S. 105-253(b)(1) or (2).
In the final decision, the Assistant Secretary made findings of fact that the Taxpayer, as president of the corporation, is a responsible officer
of the corporation under G.S. 105-253. If the Taxpayer failed to make reasonable and prudent inquiry into the proper procedures for remitting sales
tax, then he is personally liable under G.S. 105-253 for the sales taxes collected but not paid to the State.
ISSUE
The issue considered by the Board upon administrative review of this matter is stated as follows:
Is the Taxpayer the responsible corporate officer of the corporation and personally liable under N.C.G.S. 105-253 for sales or
use tax for the periods November through December 1995, April 1996 through March 1997, June through July 1997, September 1997
through January 1998, March through April 1998, and July through August 1998?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated listed as follows:
1. Memorandum dated August 20, 1999 from the Secretary of Revenue to the Assistant Secretary of Revenue,
designated Exhibit E-1.
2. The corporation's November 1995 sales and use tax return, designated as Exhibit E-2.
3. Notice of Sales and Use Tax Assessment against the corporation dated May 25, 1998 for November 1995,
designated Exhibit E-3.
4. Letter dated June 10, 1998 from the Taxpayer's attorney to a Revenue Officer, designated Exhibit E-4.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1842
5. Letter dated July 22, 1999 from the Taxpayer's attorney to a Revenue Officer and the following attachments:
6. Copy of complaint against Penny Jenkins.
7. Copy of Form RO-1063, Collection Information Statement for Businesses.
8. Copy of 1997 U.S. Corporation Income Tax Return, designated Exhibit E-5, E-5a, E-5b, and E-5c, respectively.
9. Notice of Sales Tax Penalty Assessment against the corporation dated July 27, 1998 for November 1995, designated
Exhibit E-6.
10. Letter dated August 16, 1999 from the Sales and Use Tax Division (Division) to the Taxpayer's attorney, designated
Exhibit E-7.
11. Final Notice of Tax Assessment Sales and Use Tax against the corporation dated September 27, 1998 for November
1995, designated Exhibit E-8.
12. Notice of Sales and Use Tax Assessment against Taxpayer as President of the Corporation dated October 15, 1999
for November 1995, designated Exhibit E-9.
13. Letter dated November 8, 1999 from the Taxpayer's attorney to the Division, designated Exhibit E-10.
14. Letter dated November 17, 1999 from the Division to the Taxpayer's attorney, designated Exhibit E-11.
15. Letter dated December 15, 1999 from the Taxpayer's attorney to the Division, designated Exhibit E-12.
16. Letter dated December 20, 1999 from the Division to the Taxpayer's attorney, designated Exhibit E-13.
17. Letter dated January 13, 2000 from the Taxpayer's attorney to the Division, designated Exhibit E-14.
18. Annual Report for Business Corporations received on December 11, 1998 by the Secretary of State, designated
Exhibit E-15.
19. Annual Report dated December 20, 1996 filed with the Secretary of State, designated Exhibit E-16.
20. Notice of Tax Assessment dated March 11, 2000 for November 1995, designated Exhibit E-17.
21. Letter dated March 3, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated Exhibit
E-18.
22. Letter dated March 14, 2000 from the Taxpayer's attorney to the Assistant Secretary of Revenue, designated Exhibit
E-19.
23. Letter dated March 15, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated Exhibit
E-20.
24. Letter dated June 14, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated Exhibit
E-21.
25. Memorandum dated September 15, 2000 from the Division to the Assistant Secretary of Revenue, designated
Exhibit E-22.
26. Application of Extension of Time to file the Corporate Franchise and Income Tax Return, for 1998 for Dependable
Housing, Incorporated, designated Exhibit E-23.
27. 1996 Corporation Franchise and Income Tax Return for Dependable Housing, Incorporated, designated Exhibit E-
24.
28. 1997 Corporate Franchise and Income Tax Return for Dependable Housing, I Incorporated, designated Exhibit E-
25.
29. Sales and Use Tax returns filed by Dependable Housing, Incorporated for periods November 1995 through August
1998, designated Exhibit E-26.
30. Notices of Sales and Use Tax Assessments against Dependable Housing, Incorporated for the periods November
through December 1995, April 1996 through March 1997, June through July 1997, September 1997 through January
1998, March through April 1998, and July through August 1998, designated Exhibit E-27.
31. Notices of Sales and Use Tax Penalty Assessments against Dependable Housing, Incorporated, for the periods
November through December 1995, April 1996 through March 1997, October 1997 through January 1998 and
March 1998, designated Exhibit E-28.
32. Final Notices of Tax Assessment Sales and Use against Dependable Housing, Incorporated, for the periods of
November through December 1995, April 1996 through March 1997, June through July 1997, September 1997
through January 1998, March through April 1998, and July through August 1998, designated Exhibit E-29.
33. Notices of Sales and Use Tax Assessment against Richard M. Pearman, Jr., President of Dependable Housing,
Incorporated, for the periods of November through December 1995, April 1996 through March 1997, June through
July 1997, September 1997 through January 1998, March through April 1998, and July through August 1998,
designated Exhibit E-30.
34. Final Notices of Tax Assessment Sales and Use against Richard M. Pearman, Jr., President of Dependable Housing,
Incorporated, for the periods of December 1995, April 1996 through March 1997, June through July 1997,
September 1997 through January 1998, March through April 1998, and July through August 1998, designated
Exhibit E-31.
35. Letter dated September 12, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated
Exhibit S-1.
36. Letter dated October 20, 2000, from the Taxpayer's attorney to the Assistant Secretary of Revenue, designated
Exhibit T-1.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1843
FINDINGS OF FACT
The Board reviewed the following findings of fact in the Assistant Secretary's decision regarding this matter:
(1) The Taxpayer was the president of Dependable Housing, Incorporated, trading as Westwood Homes, a North
Carolina corporation engaged in the business of selling manufactured housing at retail.
(2) The corporation filed sales and use tax returns for the periods in question, reporting tax due, but sent in the reports
without remittance of tax.
(3) The corporation was assessed tax, penalty and interest for the relevant periods.
(4) The corporation did not protest the assessments for the relevant periods and the assessments against the corporation
became final and conclusive on September 27, 1998.
(5) The Taxpayer signed the North Carolina Corporate Franchise and Income Tax Returns for the tax years1996 and
1997 as corporate president.
(6) The corporation's North Carolina Corporate Franchise and Income Tax Returns for 1996 and 1997 both indicated
sales tax due at both year-ends in the amount $19,434 and $18,914, respectively.
(7) The sales and use tax returns were signed by Cindy Murray, as bookkeeper, for periods in 1995, 1996 and 1997.
Ms. Murray is the Taxpayer's assistant at his law firm.
(8) Beginning in January 1998, the sales tax returns were signed by C. L. Clodfelter, as bookkeeper, through the balance
of the assessed periods.
(9) The corporation ceased conducting business in January 1999.
(10) The corporation was a small, closely held, family-owned company with no more than two shareholders at any one
time. Taxpayer originally incorporated the company and remained its principal executive officer until it ceased
conducting business, including the assessed periods. Since there was no senior financial corporate officer, Taxpayer
as chief executive officer was legally responsible for filing tax returns and paying all company debts.
(11) In October 1999, assessments were imposed against the Taxpayer personally pursuant to N.C.G.S. 105-253 as the
responsible officer for the corporation.
(12) Notices of Proposed Assessment were mailed to the Taxpayer on October 15, 1999.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
(1) The liability of a responsible officer is satisfied upon the timely remittance of the tax by the corporation or the
limited liability company.
(2) If the tax remains unpaid after it is due and payable, the Secretary of Revenue may assess the tax against and collect
the tax from any responsible officer in accordance with the procedures for assessing and collecting tax from a
taxpayer.
(3) As used in N.C.G.S. 105-253, the term responsible officer means the president and treasurer of a corporation.
(4) Since the rules of evidence do not apply to an administrative tax hearing conducted under N.C.G.S. 105-241.1(c),
Taxpayer's letter of July 22, 1999, is properly in the record. The letter, from the Taxpayer's attorney to the
Department, seeks a compromise of the November 1995 assessment.
(5) On the line designated "Total Amount Due State and County" on the return for each of the assessed periods, the
amount of tax due was entered. This indicates that the person preparing the return had determined that there was
sales tax due to the State of North Carolina.
(6) In order for the sales tax liabilities to have been reported on both the monthly sales tax returns and the corresponding
corporate franchise and income tax returns, the tax must have been collected, as that is the only way the liability
could have been incurred and properly reported in the corporation's accounting records.
(7) Taxpayer has produced no documentation suggesting that sales tax was not collected as reported on the sales tax
returns and as noted on the corporate income and franchise returns.
(8) Pursuant to N.C.G.S. 105-241.1 (a), the assessments have been properly based upon financial information prepared
by and obtained from the corporation, and constitute the best information available.
(9) N.C.G.S. 105-164.4, which levies tax on the sale of manufactured homes, imposes the tax on the retailer, not the
lender or other third parties.
(10) Failure to make reasonable and prudent inquiry into the proper procedures for remittance of sales tax or to determine
if the tax were paid by another person fails the test of "reasonable care" required in N.C.G.S. 105-253.
(11) The Taxpayer constituted a responsible officer for sales tax liability incurred by this corporation because he should
have known in the exercise of reasonable care that sales tax was being collected by the corporation on retail sales of
manufactured homes and not being remitted to the State.
(12) The Taxpayer, as president of the corporation, is a responsible officer of the corporation under N.C.G.S. 105-253.
The record shows that sales tax was collected by the corporation on the retail sales of manufactured homes and the
Taxpayer has produced no evidence to show otherwise.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1844
(13) The Taxpayer is personally liable under N.C.G.S. 105-253(b)(1) for the sales taxes collected by the corporation and
not remitted to the State.
(14) The Taxpayer is personally liable for the sales taxes pursuant to N.C.G.S. 105-253(b)(2), as he did not exercise
reasonable care with regard to their collection and remittance.
(15) Notices of Assessment for the periods of November 1995, December 1995, April 1996 through March 1997, June
1997 through July 1997, September 1997 through January 1998, March through April 1998, and July through
August 1998, were properly issued pursuant to N.C.G.S. 105-241.1.
(16) The Taxpayer timely protested his Notices of Proposed Assessment dated October 15, 1999.
DECISION
The Taxpayer was the president of Dependable Housing, Inc., trading as Westwood Homes, a North Carolina corporation
engaged in the business of selling manufactured housing at retail. The corporation filed sales and use tax returns for the periods in
question, reporting sales tax due, but sent the returns without remittance of the tax. Although sales tax assessment notices were sent to
the corporation, it did not protest any of the assessments so the Department of Revenue billed the assessments as final. The
corporation ceased conducting business in January 1999. In October 1999, an assessment was made against the Taxpayer personally
pursuant to N.C.G.S. 105-253 as the responsible corporate officer for the corporation. As stated in the Assistant's Secretary's final
decision the Department argued that the Taxpayer, as the president of the corporation, is responsible for the sales taxes collected but
not paid to the State under both subparagraphs 1 and 2 of N.C.G.S. 105-253 (b).
N.C.G.S. 105-253 reads in pertinent part that:
"(b) Each responsible officer is personally and individually liable for all of the following:
(1) All sales and use taxes collected by a corporation or limited liability company upon its taxable transactions.
(2) All sales and use taxes due upon taxable transactions of a corporation or limited liability company but upon
which it failed to collect the tax, but only if the person knew, or in the exercise of reasonable care should
have known, that tax was not being collected."
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After
the Board conducts a hearing this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
The Board having conducted an administrative hearing, and having considered the Petition, the brief, the arguments and the
record in this matter, concludes that the findings of fact contained in the Assistant Secretary's decision were fully supported by
competent evidence in the record; that the conclusions of law made by the Assistant Secretary were fully supported by the findings of
fact; and the Assistant Secretary's final decision sustaining the proposed assessment of additional sales and use tax was fully supported
by the conclusions of law.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the Assistant Secretary's final decision sustaining the
proposed assessment of sales and use tax for the periods of November through December 1995, April 1996 through March 1997, June
through July 1997, September 1997 through January 1998, March through April 1998, and July through August 1998 be and is hereby
Confirmed.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1845
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated March 16, 2001 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 397
)
vs. )
)
Farelia Glover Fleming, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Thursday, September 5, 2002, upon Farelia Glover Fleming's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, entered on December
5, 2001, sustaining the assessment of unauthorized substance tax in the amount of $29,000.00, plus interest as required by law.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
Mr. and Mrs. Fleming appeared at the hearing. David J. Adinolfi, II, Associate Attorney General, represented the North
Carolina Secretary of Revenue at the hearing.
STATEMENT OF FACTS AND CASE
Between April 19, 2000 and January 12, 2001, the Taxpayer obtained 50 hydrocodone prescriptions from numerous doctors
and a registered nurse and had them filled a various pharmacies. Investigators interviewed ten of the doctors involved in this matter
and stated that the Taxpayer failed to inform them that she was also being prescribed the Schedule III narcotic hydrocodone by other
physicians. Based upon the investigation, 36 of the prescriptions, totaling 1,416 dosages were deemed fraudulent and therefore
subject to the unauthorized substance tax. On March 16, 2001, the Department of Revenue issued an unauthorized substance tax
assessment against the Taxpayer.
Taxpayer appeals from an adverse decision of the Assistant Secretary of Revenue entered on December 5, 2001 sustaining a
proposed assessment of an unauthorized substance tax in the amount of $29,000.00 together with interest as allowed by law. The
Assistant Secretary, under the provisions of G.S. 105-260.1, scheduled a hearing in this matter. The Taxpayer and her husband, who
is an attorney, appeared at the hearing before the Assistant Secretary. Also appearing at the hearing was Taxpayer's physician, Dr.
Rudolph J. Maier.
At the hearing before the Assistant Secretary, the Taxpayer's primary argument is that she obtained the pills to combat the
extreme chronic pain she suffers from due to migraines and fybromyalgia. Mr. Fleming argued that his wife is essentially
unemployable due to her illness, and as no assets, and that the Department of Revenue should accept her offer in compromise. After
the hearing, the Assistant Secretary issued a final decision that affirmed the assessment in the amount of $29,000.00 and waived the
$11,600 penalty imposed against the Taxpayer.
In the Petition filed with the Board, the Taxpayer argues that the intent of the Unauthorized Substance Tax is to combat drug
trafficking by levying a punitive tax burden upon drug dealers. Since she is not a drug dealer, the Taxpayer contends that the
assessment should be dismissed. The Taxpayer further argues that she has a limited earning capacity due to her various health
problems and has requested the Department of Revenue to accept her $2,100 offer in compromise or cancel the assessment.
ISSUES:
1. Did the Taxpayer have actual/or constructive possession of hydrocodone without proper tax stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance excise tax?
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1846
FINDINGS OF FACT
After considering the petition, brief, record and considering the arguments presented by the parties, the Board makes the
following finding of fact:
1. An Assessment of Unauthorized Substance Tax was made against the Taxpayer on March 16, 2001, in the sum of
$29,000.00 tax, $11,600.00 penalty and $1,333.62 interest, for a total proposed liability of $41,933.62, based upon
the unlawful possession of 1,416 dosages of hydrocodone for the period at issue.
2. The Taxpayer made a timely objection and application for hearing.
3. The Taxpayer suffers from medical conditions that cause her to have chronic pain.
4. The Assistant Secretary, after conducting the hearing, sustained the proposed tax assessment together with interest
as allowed by law, but waived the penalty.
5. The Taxpayer filed a timely notice of intent and petition for administrative review with the Board.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon the Taxpayer who objects to an assessment to overcome that presumption.
3. Pursuant to G.S. 105-113.109, a dealer who actually or constructively possesses an unauthorized substance in this
State, upon which the tax has not been paid, is required to purchase and affix the appropriate stamp. Tax is due from
the dealer at the time the dealer comes into possession of the unauthorized substance.
4. The Taxpayer, as a matter of law, is not a dealer as that term is defined in G.S. 105-113.109 and is therefore not
liable for the proposed assessment issued against her on March 16, 2001, in the amount of $29,000 tax, together with
interest.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After the Board
conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
The Board having conducted an administrative hearing in this matter, and having considered the petition, the brief, the record
and final decision, concludes that the findings of fact contained in the Assistant Secretary's final decision are not supported by
competent evidence in the record; that based upon the findings of fact, the Assistant Secretary's conclusions of law were not fully
supported by the findings of fact; therefore the Assistant Secretary's final decision should be reversed.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the Assistant Secretary final decision
sustaining the proposed tax assessment together with interest against the Taxpayer be and is hereby
REVERSED.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1847
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated July24, 2001 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 398
)
vs. )
)
James M. Barbee, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Thursday, September 5, 2002, upon James M. Barbee's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings entered on April 24,
2002, sustaining the assessment of unauthorized substance tax for the period of July 24, 2001.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
The Taxpayer and his attorney, George Hughes appeared at the hearing. David J. Adinolfi, II, Associate Attorney General,
appeared at the hearing for the North Carolina Secretary of Revenue at the hearing.
Pursuant to G.S. 105-113.111(a) and G.S. 105-241.1, a Notice of Unauthorized Substance Tax Assessment was issued to the
Taxpayer on July 24, 2001. The notice related to a proposed assessment of tax, penalty and interest in the total amount of $38,052.00
based upon the possession of 27,180 grams of marijuana. The assessment alleged that on February 25, 2001, the Taxpayer possessed
a total of 27,180 grams of marijuana. After conducting a hearing, the Assistant Secretary entered his decision sustaining the proposed
assessment against the Taxpayer. Thereafter, the Taxpayer, through counsel, timely filed a notice and petition for administrative
review of the Assistant Secretary's Final Decision with the Tax Review Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of marijuana without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance tax?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated as follows:
1. US-1, Form BD-10, "Notice of Unauthorized Substance Tax Assessment," dated July 24, 2001.
2. US-2, Letter from the Taxpayer's attorney, dated August 17, 2001, objecting to the assessment and requesting a
hearing.
3. US-3, Letter to the Taxpayer's attorney, dated August 29, 2001, advising him that his client's Administrative Tax
Hearing was scheduled for November 20, 2001.
4. US-4, Forms BD-4, "Report of Arrest and/or Seizure Involving Nontaxpaid (Unstamped) Controlled Substances,"
naming the Taxpayer as the possessor of the controlled substance.
5. US-5, The Montgomery County Sheriff's Office incident report, including the voluntary statement of the Taxpayer.
6. US-6, Memorandum from E. Norris Tolson, Secretary of Revenue, dated May 16, 2001, delegating to Eugene J.
Cella, Assistant Secretary of Administrative Hearings, the authority to hold any hearing required or allowed under
Chapter 105 of the North Carolina General Statutes.
FINDINGS OF FACT
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1848
The Board, after conducting a hearing in this matter and after reviewing the petition, the final decision and the record from
the proceeding before the Assistant Secretary, makes the following findings of fact:
1. The Board has jurisdiction over the parties and subject matter of this appeal.
2. The Taxpayer filed a timely notice of intent and petition for administrative review of the Assistant Secretary's final
decision that was entered on April 24, 2002.
3. The record does not contain sufficient evidence to show that the Taxpayer possessed 29,221 grams of marijuana as
set for in the proposed assessment of on July 24, 2001 and there is no evidence to show that the Taxpayer purchased
and possessed five pounds of marijuana every two weeks during the six months prior to July 13, 2001.
4. For the period at issue, the Taxpayer possessed 1958.3 grams of marijuana.
5. The proposed assessment of unauthorized substance tax, issued on July 24, 2001, in the sum of $102,273.50 tax,
$40,909.40 penalty and $681.82 interest, for a total proposed liability of $143,864.72, is not valid.
6. No tax stamps were purchased for or affixed to the 1,958.3 grams of marijuana as required by law.
CONCLUSIONS OF LAW
Based upon the foregoing findings of fact, the Board makes the following conclusions of law:
1. Even though the assessment of tax in this matter is presumed to be correct, the Taxpayer may overcome the
presumption by producing any evidence showing that he did not possess 29,221 grams of marijuana at the time of
his arrest. Based upon the evidence, the Taxpayer has overcome the presumption by producing evidence to show
that he only possessed 1,958.3 grams of marijuana for the period at issue.
2. G.S. 105-113.106(3) defines a dealer as "a person who actually or constructively possesses more than 42.5 grams of
marijuana, seven or more grams of any other controlled substance that is sold by weight, or 10 or more dosage units
of any other controlled substance that is not sold by weight."
3. Pursuant to G.S. 105-113.109, a tax is imposed against a dealer who possesses an authorized substance in this State
upon which the tax has not been paid, as evidence of a stamp.
4. The Taxpayer is a dealer since he possessed 1,958.3 grams of marijuana for the period at issue upon which the tax
had not been paid.
5. The Taxpayer is liable for the tax, penalty and interest until fully paid for the possession of 1,958.3 grams of
marijuana. and the proposed assessment against the Taxpayer should be adjusted accordingly.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After
the Board conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
The Board having conducted a hearing in this matter and having considered the petition, the brief, the final decision and the
documents of record, concludes that the Assistant Secretary did not properly determine that the Taxpayer possessed 27,180 grams of
marijuana. This Board determines, based upon the record, that the Taxpayer only possessed 1,958.3 grams of an unauthorized
substance for the period at issue and that the proposed assessment should be amended to reflect a tax due, plus penalty and interest
based upon Taxpayer's possession of 1,958.3 grams of marijuana. Thus, the Board reduces the tax assessment levied against the
Taxpayer since he did not possess 27,180 grams of marijuana for the period at issue.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that proposed assessment be and is hereby reduced to reflect the
appropriate tax plus penalty and interest as allowed by law based upon Taxpayer's possession of 1,958.3 grams of marijuana for the
period at issue.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1849
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated May 10, 2000 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 399
)
vs. )
)
Troy Ellington Stainback, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Wednesday, June 12, 2002, upon Troy Ellington Stainback's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, of the North Carolina
Department of Revenue entered on October 10, 2001, sustaining the assessment of unauthorized substance tax for the period of May
10, 2000.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
Attorney Michael S. Petty appeared at the hearing on behalf of the Taxpayer. David J. Adinolfi, II, Assistant Attorney
General appeared at the hearing on behalf of the Secretary of Revenue.
Upon calling this matter for hearing, counsel for the parties advised the Board of their settlement discussion regarding the
proposed assessment. Since all parties where present, the Board proceeded with the hearing and considered the petition, the brief, the
final decision, the documents of record, and the arguments presented, but delayed, at counsel's request, entry of the final decision until
further notice regarding the settlement. The Board, having received no notice of a settlement in the matter, renders the following
decision.
Pursuant to N.C. Gen. Stat. § 105-113.111(a) and N.C. Gen. Stat. § 105-241.1, a Notice of Unauthorized Substance Tax
Assessment was issued to the Taxpayer on May 10, 2000. The notice related to a proposed assessment of tax, penalty and interest in
the total amount of $35,166.67 based upon the possession of 500 grams of cocaine. The assessment alleged that on May 4, 2000, the
Taxpayer was in unauthorized possession of 500 grams of cocaine that did not have the proper tax stamps affixed thereto. The
Taxpayer objected to the proposed assessment and requested a hearing before Secretary of Revenue. After conducting a hearing, the
Assistant Secretary entered his decision sustaining the proposed assessment against the Taxpayer. Thereafter, the Taxpayer, through
counsel, timely filed a notice and petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review
Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of cocaine without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance excise tax?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated as follows:
1. US-1 Form BD-10, "Notice of Unauthorized Substance Tax Assessment," dated May 10, 2000.
2. US-2 Letter from the Taxpayer's attorney, dated July 20, 2000, requesting a hearing.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1850
3. US-3 Letter to the Taxpayer's attorney, dated August 8, 2000, informing him that his client's Administrative Tax
Hearing was scheduled for September 29, 2000.
4. US-4 Letter from the Taxpayer's attorney, dated September 26, 2000, requesting a continuance.
5. US-5 Form BD-4, "Report of Arrest and/or Seizure Involving Nontaxpaid (Unstamped) Controlled Substances,"
which names the Taxpayer as the possessor of the controlled substances.
6. US-6 Incident report by Wilson County Sheriff's Office, including suspect statements and the SBI lab report.
FINDINGS OF FACT
The Board reviewed the following findings of fact in the Assistant Secretary's decision in this matter:
1. On May 16, 2001, E. Norris Tolson, Secretary of Revenue, delegated to Eugene J. Cella, Assistant Secretary of
Administrative Hearings, the authority to hold any hearing required or allowed under Chapter 105 of the North
Carolina General Statutes.
2. Assessment of Unauthorized Substance Tax was made against the Taxpayer on May 10, 2000, in the sum of
$25,000.00 tax, $10,000.00 penalty and $166.67 interest, for a total proposed liability of $35,166.67, based on
possession of 500 grams of cocaine.
3. The Taxpayer made a timely objection and application for hearing.
4. The State Bureau of Investigation's lab report stated the evidence submitted for analysis was 517.2 grams of cocaine.
5. The Taxpayer was the individual who wanted to buy the cocaine and he enlisted the services of two others to do so.
Further, the Taxpayer supplied the money, albeit counterfeit, to purchase the cocaine.
6. By enlisting the services of two others to obtain the cocaine, they both became the agents of the Taxpayer. One of
those agents clearly took possession of the cocaine. He was able to walk, then run with the cocaine, before
eventually throwing it under a parked bus. All of these acts are consistent with having possession and control of the
substance.
7. On May 4, 2000, the Taxpayer had constructive possession of 500 grams of cocaine by virtue of his agent having
actual possession of the same.
8. The cocaine used in the "reversal" drug deal has been previously taxed, but the Unauthorized Substances Tax
Division's records reflect that the taxes on this 500 grams of cocaine has not previously been collected.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon Taxpayer who objects to an assessment to overcome that presumption, and this burden was not
met.
3. On May 4, 2000, the Taxpayer possessed 500 grams of cocaine and was therefore a dealer as that term is defined in
N.C. Gen. Stat. 105-113.106.
4. The Taxpayer is liable for $25,000.00 tax, $10,000.00 penalty and interest until date of full payment.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by N.C. Gen. Stat. 105-
241.2(b2). After the Board conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
Pursuant to N.C. Gen. Stat. 105-241.1(a), a proposed tax assessment is presumed to be correct and the burden is on the
Taxpayer to rebut that presumption. Since the Taxpayer failed to provide any evidence to overcome the presumption, the Assistant
Secretary properly determined that the Taxpayer possessed an unauthorized substance on May 4, 2000.
The Board having conducted a hearing in this matter and having considered the petition, the brief, the final decision and the
documents of record, concludes that the Assistant Secretary properly determined that the Taxpayer possessed an unauthorized
substance and was a dealer as that term is defined in N.C. Gen. Stat. 105-113.106(3) and is therefore liable for the assessment imposed
against him.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the tax assessment levied against the Taxpayer be and is
hereby Confirmed.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1851
Made and entered into the 15th day of January 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commis sion
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1852
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated September 29, 2000 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 400
)
vs. )
)
Kelly Sue Locklear, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Thursday, September 5, 2002, upon Kelly Sue Locklear's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, entered on September
10, 2001, sustaining the assessment of unauthorized substance tax for the period of September 29, 2000.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
Thomas W. Pleasant, counsel for the Taxpayer appeared at the hearing. David J. Adinolfi, II, Associate Attorney General,
appeared at the hearing on behalf of the North Carolina Secretary of Revenue.
A Notice of Unauthorized Substance Tax Assessment was issued to the Taxpayer, assessing $59,927.00 tax, $23,970.80
penalty and 399.51 interest, for a total proposed liability of $84,297.31. The assessment alleged that on September 29, 2000, the
Taxpayer was in unauthorized possession of 17,122 grams of marijuana without the proper tax stamps affixed to the substance. The
Taxpayer protested the assessment and requested a hearing before the Secretary of Revenue. The Taxpayer was not present or
represented at the August 24, 2001 hearing before the Assistant Secretary and no evidence was offered at the hearing on behalf of the
Taxpayer. After conducting the hearing, the Assistant Secretary issued a final decision on September 10, 2001 that sustained the
assessment against the Taxpayer. Taxpayer then filed a notice of intent and petition for administrative review with the Tax Review
Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of marijuana without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance tax?
FINDINGS OF FACT
The Board reviewed the following findings of fact in the Assistant Secretary's final decision that was issued in this matter:
1. Assessment of Unauthorized Substance Tax was made against the Taxpayer on September 29, 2000, in the sum of
$59,927.00 tax, $23,970.80 penalty and $399.51 interest, for a total proposed liability of $84,297.31, based on
possession of 17,122 grams of marijuana.
2. The Taxpayer made a timely objection and application for hearing.
3. Neither the Taxpayer nor anyone representing the Taxpayer appeared at the hearing to offer arguments or evidence
in support of the objections to the assessment.
4. Per the State Bureau of Investigation's lab analysis, the weight of the marijuana is 17,191.44 grams.
5. On September 29, 2000, the Taxpayer possessed 17,191.44 grams of marijuana.
6. No tax stamps were purchased for or affixed to the marijuana as required by law.
CONCLUSIONS OF LAW
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1853
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon the Taxpayer who objects to an assessment to overcome that presumption.
3. The Taxpayer possessed 17,191.44 grams of marijuana on September 29, 2000, and was therefore a dealer as that
term is defined in G.S. 105-113.106(3).
4. The Taxpayer is liable for $59,927.00 tax, $23,970.80 penalty and interest until date of full payment, based upon the
17,122 grams specified in the Notice dated September 29, 2000.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After the Board
conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
Pursuant to G.S. 105-241.1(a), a proposed tax assessment is presumed to be correct and the burden is on the Taxpayer to
rebut that presumption. From a review of the record, the Taxpayer failed to provide any evidence to overcome the presumption.
Thus, the Tax Review Board having conducted an administrative hearing in this matter and having considered the petition, the briefs,
the documents of record, and the Assistant Secretary's final decision, concludes that the findings of fact made by the Assistant
Secretary were supported by competent evidence in the record; that based upon the findings of fact, the Assistant Secretary's
conclusions of law were fully supported by the findings of fact; therefore the decision of the Assistant Secretary should be confirmed.
WHEREFORE, THE TAX REVIEW BOARD ORDERS AND DECREES that the Assistant Secretary's final decision,
entered on September 10, 2001 in this matter, be and is hereby confirmed in every respect.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1854
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Year 2000 by )
The Secretary of Revenue of the State of )
North Carolina ) ADMINISTRATIVE DECISION
) NUMBER: 401
)
vs. )
)
Frank L. and Linda J. Esau, )
Taxpayers )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Frank L. and Linda J. Esau (hereinafter "Taxpayers") regarding the Final Decision of Eugene J. Cella, Assistant
Secretary for Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the
proposed assessment of additional individual income tax liability for taxable year 2000.
Pursuant to G.S. 105-241.1, an assessment proposing additional tax, penalty and accrued interest totaling $593.22 for taxable
year 2000 was mailed to the Taxpayers on December 13, 2001. The Taxpayers protested the assessment and filed a request for an
administrative hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on August 29, 2002,
that sustained the proposed assessment against the Taxpayers for tax year 2000, but the tax liability was modified to allow credit for
the North Carolina income tax withheld. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and petition for
administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayers' petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayers' petition for administrative review be
and is hereby Dismissed.
Made and entered into the 4th day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1855
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Year 2000 by )
The Secretary of Revenue of the State of )
North Carolina ) ADMINISTRATIVE DECISION
) NUMBER: 402
)
vs. )
)
James and Melanie Dunham, )
Taxpayers )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by James B. and Melanie Dunham (hereinafter "Taxpayers") regarding the Final Decision of Eugene J. Cella, Assistant
Secretary for Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the
proposed assessment of additional individual income tax liability for taxable year 2000.
Pursuant to G.S. 105-241.1, an assessment proposing additional tax, penalty and accrued interest totaling $1,733.09 for
taxable year 2000 was mailed to the Taxpayers on December 13, 2001. The Taxpayers protested the assessment and filed a request for
an administrative hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on June 25, 2002,
sustaining the proposed assessment against the Taxpayers for individual income tax liability, plus penalty and accrued interest in the
total amount of $1,769.87 for taxable year 2000. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and petition for
administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayers' petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayers' petition for review administrative be
and is hereby Dismissed.
Made and entered into the 3rd day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1856
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1999 and 2000 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 403
)
vs. )
)
Jerry T. Edmundson, )
Taxpayer )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Jerry T. Edmundson (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary
for Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessment of additional individual income tax liability for taxable years 1999 and 2000.
Pursuant to G.S. 105-241.1, assessments proposing additional tax, penalty and accrued interest totaling $796.00 for taxable
years 1999 and 2000 were mailed to the Taxpayer on December 13, 2001. The Taxpayer protested the assessments and filed a request
for hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on July 31, 2002, sustaining the
proposed assessments, plus penalty and accrued interest against the Taxpayer for individual income tax liability in the total amount of
$1,290.55 for taxable years 1999 and 2000. Pursuant to G.S. 105-241.2, the Taxpayer filed a notice of intent and petition for
administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayer's petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 3rd day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1857
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1995 and 1996 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 404
)
vs. )
)
Michael W. May, )
Taxpayer )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Michael W. May (here inafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary for
Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessment of additional individual income tax liability for taxable years 1995 and 1996.
Pursuant to G.S. 105-241.1, assessments proposing additional tax, penalty and accrued interest totaling $17,522.88 for tax
year 1995, and $10,620.28, for tax year 1996 were mailed to the Taxpayer June 27, 2001. The Taxpayer protested the assessments
and filed a request for hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on June 18,
2002, sustaining the proposed assessments against the Taxpayer for individual income tax liability in the total amount of $18,469.09,
$10,157.52 for taxable year 1995 and $8,311.57 for taxable year 1996. Pursuant to G.S. 105-241.2, the Taxpayer filed a notice of
intent and petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayer's petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 3rd day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1858
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Denial of Claims for Refund of Sales and )
Use Tax for the Periods of November 1, 1993 )
through June 30, 1996 and January 1, 1997 )
through August 21, 1999 by the Secretary of ) ADMINISTRATIVE DECISION
Revenue of the State of North Carolina ) NUMBER: 405
)
vs. )
)
Morton Buildings, Inc. )
Taxpayer )
This Matter was heard before the Regular Tax Review Board (hereinafter "Board") in the City of Raleigh, Wake County,
North Carolina, on Wednesday, December 18, 2002, upon a petition filed by Morton Buildings, Inc. (hereafter "Taxpayer") for
administrative review of the Final Decision of the Assistant Secretary of Revenue entered on 24 May 2002 denying refund claims of
sales and use taxes for the periods of November 1, 1993 through June 30, 1996 and January 1, 1997 through August 31, 1999.
Chairman Richard H. Moore, State Treasurer presided over the hearing with ex officio member Jo Anne Sanford, Chair,
Utilities Commission and duly appointed member, Noel L. Allen, Attorney at Law participating.
Attorneys Charles B. Neely, Jr., Nancy S. Rendleman and Abraham M. Stranger appeared at the hearing on behalf of the
Taxpayer. George W. Boylan, Special Deputy Attorney General, appeared at the hearing on behalf of the Secretary of Revenue.
STATEMENT OF FACTS
Morton Buildings, Inc. ("Taxpayer") is an Illinois corporation having its principal place of business in Morton, Illinois.
Taxpayer is engaged in the business of manufacturing and installing prefabricated timber frame metal-sheathed buildings for use by
farm and industry in approximately forty (40) states. The overall style of the buildings manufactured by the Taxpayer is uniform, but
the dimensions of the buildings and its components are varied and customized to suit the purchaser's needs.
The Taxpayer fabricates and erects in North Carolina prefabricated buildings pursuant to performance contracts. Taxpayer
purchases the raw materials (steel and lumber) used in its business in bulk outside of North Carolina and stores the materials in its own
warehouses at various locations outside of this State. At factories outside of North Carolina, the Taxpayer constructs building
components from the raw materials. These building components include such items as trusses, columns, metal panels, and overhang
rafters. Taxpayer ultimately incorporates the building components into the buildings that it constructs in North Carolina.
STATEMENT OF CASE
On December 13, 1996 and December 27, 1999 the Taxpayer submitted claims for refund for the amount of sales and use tax
that Taxpayer remitted on the purchases of tangible personal property that was used to fabricate building components at the Taxpayer's
out-of-state facilities. Thereafter, the Taxpayer brought the building components into North Carolina to perform building contracts.
On January 31, 2001, the North Carolina Department of Revenue notified the Taxpayer's representative that the claims for refund were
denied. On February 23, 2001, the Taxpayer's representative notified the North Carolina Department of Revenue that the Taxpayer
objected to the denial of the refund claims and requested a hearing before the Secretary of Revenue. After conducting a hearing, the
Assistant Secretary of Revenue entered a Final Decision on May 24, 2002 denying Taxpayer's refund claims of sales and use taxes for
the periods of November 1, 1993 through June 30, 1996 and January 1, 1997 through August 31, 1999. Pursuant to N.C.G.S. § 105-
241.2, Taxpayer's attorney timely filed a notice of intent and petition for administrative review of the Assistant Secretary's Final
Decision with the Tax Review Board.
ISSUE
The issue to be considered by the Board on review of this matter is stated as follows:
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1859
Whether the Taxpayer is liable for use tax on its purchases of tangible personal property incorporated into building
components at the out-of-state locations for those buildings components that are brought into the State and used in the fulfillment of
performance contracts to erect structures.
EVIDENCE
The Tax Review Board reviewed the following evidence presented by the parties at the hearing before the Assistant Secretary
of Revenue:
E-1 Memorandum dated May 16, 2001 from the Secretary of Revenue to the Assistant Secretary of Administrative Hearings.
E-2 Taxpayer's claim for refund for the period January 1, 1993 through June 30, 1996 and statement of facts and grounds for
recovery dated December 13, 1996.
E-3 Taxpayer's claim for refund for the period January 1, 1997 through August 31, 1999 and statement of facts and grounds for
recovery dated December 27, 1999.
E-4 Letter dated December 18, 1996 from the taxpayer's representative to the Department.
E-5 Letter dated January 14, 1997 from the Department to the taxpayer.
E-6 Letter dated April 15, 1997 from the Department to the taxpayer's representative.
E-7 Letter dated April 22, 1997 from the taxpayer's representative to the Department.
E-8 Letter dated August 1, 1997 from the Department to the taxpayer's representative.
E-9 Letter dated September 16, 1997 from the taxpayer's representative to the Department.
E-10 Letter dated October 20, 1997 from the Department to the taxpayer's representative.
E-11 Letter dated November 17, 1997 from the taxpayer's representative to the Department.
E-12 Letter dated December 23, 1997 from the taxpayer's representative to the Department.
E-13 Letter dated December 31, 1997 from the Department to the taxpayer's representative.
E-14 Letter dated March 20, 1998 from the Department to the taxpayer's representative.
E-15 Letter dated December 28, 1999 from the taxpayer's representative to the Department.
E-16 Letter dated February 3, 2000 from the Department to the taxpayer's representative.
E-17 Letter dated January 5, 2001 from the taxpayer's representative to the Department.
E-18 Letter dated January 31, 2001 from the Department to the taxpayer's representative.
E-19 Letter dated February 23, 2001 from the taxpayer's representative to the Department.
E-20 Letter dated March 6, 2001 from the Department to the taxpayer's representative.
E-21 Letter dated June 7, 2001 from the Department to the taxpayer's representative.
E-22 Letter dated June 22, 2001 from the taxpayer's representative to the Department.
E-23 Letter dated July 25, 2001 from the Department to the taxpayer's representative.
E-24 Letter dated September 4, 2001 from the taxpayer's representative to the Department.
E-25 Letter dated September 10, 2001 from the Department to the taxpayer's representative.
E-26 Letter dated September 19, 2001 from the taxpayer's representative to the Department.
E-27 Letter dated October 4, 2001 from the Department to the taxpayer's representative.
E-28 Letter dated December 6, 2001 from the taxpayer's representative to the Department.
E-29 Stipulations of Fact.
E-30 Letter dated December 7, 2001 from the Department to the taxpayer's representative.
E-31 Letter dated December 13, 2001 fro m the Department to the taxpayer's representative.
E-32 Letter dated December 13, 2001 from the Assistant Secretary to the taxpayer's representative.
E-33 New York Supreme Court Appellate Division, In the Matter of Morton Buildings, Inc. v Chu, dated January 8, 1987.
E-34 Missouri Administrative Hearing Commission decision, Morton Buildings, Inc. vs. Director of Revenue, dated December 8,
1989.
E-35 Wisconsin Circuit Court decision, Wisconsin Department of Revenue vs. Morton Buildings, Inc., dated February 10, 1992.
E-36 Connecticut Supreme Court decision, Morton Buildings, Inc. v. Bannon, dated May 12, 1992.
E-37 Minnesota Supreme Court decision, Morton Buildings, Inc. v. Commissioner of Revenue, dated August 7, 1992.
E-38 Texas Court of Appeals decision, Sharp v. Morton Buildings, Inc., dated June 19, 1997.
E-39 Massachusetts Appeals Court decision, Morton Buildings, Inc. v. Commissioner of Revenue, dated August 28, 1997.
E-40 Vermont Supreme Court decision, Morton Buildings Inc. v. Vermont Department of Taxes, dated December 26, 1997.
E-41 Colorado Final Determination, In Re Morton Buildings, Inc., dated January 7, 1999.
TP-1 Brief of Petitioner Morton Buildings, Inc. dated February 6, 2002.
TP-2 State v. Roger Blackstock, 314 NC 232, 333 S.E. 2d 245 (1985).
TP-3 1957 Session Law.
FINDINGS OF FACTS
The Board reviewed and considered the following findings of fact entered by the Assistant Secretary in his decision regarding
this matter:
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1860
1. Morton seeks a refund for sales and use tax for the periods November 1, 1993 through June 30, 1996 and January 1,
1997 through August 31, 1999 (hereinafter collectively referred to as the "Tax Periods").
2. During the Tax Periods at issue, Morton timely filed all Monthly, Quarterly, and Annual Sales and Use Tax Returns
with the Department and tendered timely payments of the taxes shown thereon to be due.
3. On December 18, 1996, pursuant to N.C.G.S.§ 105-266.1, Morton filed an Application for Refund of Use Tax paid
with the Department of Revenue. This application was amended on September 16, 1997 and November 17, 1997.
The refund sought for the period of November 1, 1993 and June 30, 1996 was $94,280.71 plus interest as provided
by law. Morton's request for refund was timely under N.C.G.S.§ 105-266(c) and N.C.G.S.§ 105-266.1.
4. On December 28, 1999, pursuant to N.C.G.S.§ 105-266.1, Morton filed Morton filed an Application for Refund of
Use Tax paid with the Department of Revenue. The refund sought for the period of January 1, 1997 and August 31,
1999 was $171,184.40 plus interest as provided by law. Morton's request for refund was timely under N.C.G.S.§
105-266(c) and N.C.G.S.§ 105-266.1.
5. On February 3, 2000, the Department of Revenue denied Morton's Claim for Refund of January 1, 1997 and August
31, 1999.
6. On January 31, 2001 the Department of Revenue denied Morton's Claim for Refund for the period of January 31,
1993 through June 30, 1996 and January 1, 1997 and August 31, 1999.
7. February 23, 2001, pursuant to N.C.G.S. § 105-266.1, Morton submitted a timely request for an administrative
hearing for its refund claims.
8. The parties agree that Morton is entitled to a hearing before the Secretary or his designee for the refund claims for
the Tax Period pursuant to N.C.G.S. § 105-266.1.
9. Morton's Claims for Refund are for use tax paid on the cost of raw materials purchased and used in its out-of-state
factories to manufacture building components and hardware ("Building Components") that were incorporated by
Morton into buildings assembled in North Carolina. Morton accrued and paid use tax on the cost of the materials
used to manufacture the Building Components.
10. Pass through items ("Pass Through Items") include such items as lumber, cement, nails, staples, insulation,
windows, doors and some hardware that were purchased by Morton in final form from suppliers outside of North
Carolina. Morton's Claims for Refund state that all use taxes paid during the Tax Periods, less the amount of tax
paid for Pass Through Items, should be refunded to Morton on the grounds that the purchases on which those taxes
were paid are not subject to use tax under N.C.G.S. §105-164.6.
11. Morton's second refund claim of $171,184.20 was based on Morton's estimate that approximately 16.64% of the use
taxes paid by Morton during the second refund claim Tax Period related to Pass Through Items. This estimated
amount was deducted from the total use tax paid by Morton in calculating the refund amounts shown on the second
claim for refund. No such deduction was made from the first claim for re fund. More recently, Morton, having
computerized its records, was able to determine a more accurate percentage for use tax paid on Pass Through Items
for the State of North Carolina, such percentage being 34.3%; therefore the correct amount of the second refund
claim at issue in this case is $134,918.60. The parties agree that 34.3% is a reasonable estimate of the percentage of
use taxes paid by Morton during the Tax Periods related to Pass Through Items. Therefore, the correct amount of
the first refund claim is $61,942.43, and the total amount of refund claims in this case if $196,861.03 plus interest.
12. Taxpayers are allowed a credit against the amount of state and local use tax due in North Carolina for any state and
local sales or use tax legally due and paid to another state or local taxing jurisdiction for purchases of tangible
personal property stored, used or consumed in North Carolina. Morton has received all such credits to which it is
entitled. Such credits are not available with respect to the taxes at issue in this case.
13. The contract between Morton and its customers provides that title does not pass until the building is completed on
site by Morton and turned over to the customer. Morton bears the risk of loss for any damage to the Building
Components and other materials prior to that time. A copy of the standard form of contract between Morton and its
customers is attached as Exhibit A of the Stipulations of Fact (E-29).
14. For purposes of the taxes at issue in this case, Morton operates in the capacity of a construction contractor in North
Carolina.
15. Morton's customers own the real estate on which the buildings are erected by Morton.
16. The erection and installation of a Morton building is a permanent improvement to real property in North Carolina
for sales and use tax purposes as the contract between Morton and its customers provides for Morton to deliver,
erect, and affix a completed building in finished condition to the customer's building site at a lump sum price
specified in the contract.
17. The Building Components become a permanent improvement to real estate and when a completed building was
transferred to the customer, sales or use tax was not due on the sales price charged by Morton for the building.
18. Morton is a corporation organized under the laws of the State of Illinois. Its principal place of business is located in
Morton, Illinois. At all pertinent times Morton was qualified to do business in the state of North Carolina.
19. Morton is engaged in the production, sale, and on-site erection of prefabricated timber-frame, metal-sheathed
warehouses, and other buildings for use by farm and industry in approximately 40 states.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1861
20. Morton has no factories in North Carolina at which it manufactures Building Components but Morton does maintain
sales offices in North Carolina, from which it occasionally makes retail sales of Building Components. Morton
collects and remits North Carolina state and local sales tax upon such sales. Morton makes no claim for refund of
these sales taxes.
21. The overall style of the buildings made by Morton is uniform, but various features such as doors, windows, and
skylights may be specially ordered and the dimensions of the building itself may be varied to suit the purchaser's
needs.
22. Morton purchases the raw materials ("Raw Materials") used in its business in bulk from vendors outside North
Carolina and stores them in its own warehouses in various locations outside of North Carolina. The principal Raw
Material include, among others, steel and lumber. The Raw Materials are not purchased by Morton for application
to any particular customer order, either within or without North Carolina. Determinations of the quantities of Raw
Materials to be purchased for any given period are made by Morton based on projections on a factory-by-factory
basis based on the prior history of quantities used at the respective factories and considerations of the economy.
23. During the Tax Periods Morton had several factories, all of which were located outside North Carolina. Two of the
factories were located in Kenton, Ohio and Gettysburg, Pennsylvania. Morton manufactured Building components
for its North Carolina customers only at Morton's factories in Kenton, Ohio and Gettysburg, Pennsylvania. These
two factories also made Building Components for customers in at least 16 other states. At its factories, Morton's
employees manufactured from Raw Materials the Building Components used in erecting Morton's buildings.
24. When Morton receives an order, the necessary Raw Materials are withdrawn from storage and are consumed and
transformed by Morton in the manufacture of finished Building Components in accordance with the customer's
specifications and in the manner described in paragraphs 25 through 32 hereto. The manufacturing processes
performed by Morton in each of its various out-of-state factories is uniform.
25. The Building Components that are made by Morton include trusses, lower columns, upper columns, purlins, metal
panels, overhand rafters and hardware. The manufacturing processes performed by Morton with respect to each of
those Building Components are briefly discussed below.
26. To manufacture the trusses, the upper chords and lower chords that will form the truss are run through a machine
which cuts the chords to the proper lengths and to the proper angles at both ends of each chord. Lumber webbing,
which is attached between the upper and lower chords, is also cut to the correct length and to the correct angles. The
trusses (chords and webs) are then transferred to a fixture table where they are positioned "face-up" and metal gusset
plates are positioned at each joint. Metal gusset plates are manufactured by Morton from rolled steel. The gusset
plates are then stitched into position with a pneumatic gun nailer. The truss is then repositioned "face-down" and
additional metal gusset plates are positioned onto the joints on that side of the truss. The truss is then positioned
onto a conveyor and transported through a roller press machine. The roller press machine imbeds the metal gusset
plates into the wooden chords and webs at the pre-selected positions. The trusses include end trusses and
intermediate trusses.
27. To manufacture the lower columns, Morton utilizes preservation treated lumber. The lumber is trimmed to length as
required. The lumber is then run through Morton's column machine, a computerized manufacturing process, which
indexes the lumber to various prepositioned locations and clamps it from the top and side. While clamped, nails are
driven into the column lumber at prescribed angles. The laminating process (indexing, clamping, and nailing) is
repeated until the column is completed. The lower columns then proceed to the drilling station and holes are drilled
through the bottom of the lower columns at the prescribed locations.
28. To manufacture the upper columns, Morton cuts the lumber to length and cuts the ends of lumber to the prescribed
angles. The lumber is then run through Morton's column machine, which indexes the lumber to various
prepositioned stops as part of the computerized manufacturing process. The same laminating process (indexing,
clamping, and nailing) is used for the upper columns and the lower columns. The upper columns then are affixed
with 2-inch by 2-inch blocks on the outside of the upper columns. When assembled together, the upper columns and
the lower columns form the main support, sidewall, structural corner, and end columns (collectively, the columns).
29. To manufacture the purlins, Morton feeds the lumber through a machine, a computerized manufacturing process,
which cuts each end of the lumber to the correct length, and squares the end of the lumber. Thereafter, metal
connector plates, also manufactured by Morton, are positioned at each end of the purlin and are pressed into
position. At the same time during the manufacturing process, holes are drilled into the purlins at prepositioned
locations so that the purlins may be readily assembled to the truss at the job site. Morton also manufactures wind
ties, utilizing the same process as that used to manufacture purlins.
30. To manufacture the metal panels, Morton purchases coils of galvanized cold-rolled steel which are shipped to an
independent contractor outside North Carolina for application of coatings to the steel. The rolled steel, with applied
coatings, is then delivered to Morton's factories. When a factory receives an order, it manufactures the required
interior and exterior metal panels by processing the rolled steel through a machine that rolls channels into the steel to
add strength. The steel is then cut to specific length according to the requirements of the particular order. With the
application of different paints and produced in various sizes, the metal panels are used for a variety of purposes
including, inter alia, exterior sheeting, sidewalls and roof panels.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1862
31. To manufacture the overhang rafters, Morton utilizes a manufacturing process essentially similar to that employed in
manufacturing the trusses. Anywhere between 2 and 6 pieces of lumber are cut to the proper lengths, and are cut to
the proper angles at the ends of each piece of lumber. The overhang rafter is then transferred to a fixture table where
it is positioned "face-up" and metal gusset plates, manufactured by Morton, are positioned at the various joints. The
metal gusset plates are then stitched into positions with a pneumatic gun nailer. The overhang rafters are then
repositioned "face-down" and metal gusset plates are positioned onto a conveyor and transported through a roller
press machine which inbeds the metal gusset plates into the wooden members.
32. Morton also manufactures some of the hardware for the buildings at its plants in Goodfield, Illinois, using a variety
of metal working machines; an example of manufactured hardware is the gusset plates that are used in the
manufacture of trusses. To manufacture gusset plates, galvanized coil steel is run through die machines where the
steel is cut to size, straightened and punched to create diagrams with indentations to fit with the trusses.
33. All of the transportation, loading, unloading, and erection of the buildings is performed by Morton's employees or,
in certain circumstances, by subcontractors hired by Morton. The Building Components and the Pass Through Items
are transported to the building site in North Carolina by Morton's employees in its trucks, typically in one load.
34. The erection-site crew typically consists of three members: a "crew foreman", a "lead man" and a "laborer", all of
whom are Morton employees.
35. Generally, it takes Morton's crew less than one week to complete the erection of a building.
CONCLUSIONS OF LAW
The Board reviewed and considered the following conclusions of law made by the Assistant Secretary in his decision
regarding this matter:
1. N.C.G.S. § 105-164.6(a) imposes use tax on the storage, use or consumption in this state of tangible personal
property purchased inside or outside the state for storage, use or consumption in the state on the purchase price of
each item or article of tangible personal property that is stored, used or consumed in the state.
2. N.C.G.S. § 105-164.6(b) provides that an excise tax is imposed on the purchase price of tangible personal property
purchased inside or outside the state that becomes a part of a building or other structure in the state. (Typographical
error in the Final Decision is corrected as noted in Taxpayer's Petition at page 6).
3. In N.C.G.S. § 105-164.3(49) the General Assembly has broadly defined the term "use", in pertinent part, as meaning
"… the exercise of any right or power or dominion whatsoever over tangible personal property by a purchaser
thereof….." (Typographical error in the Final Decision is corrected as noted in Taxpayer's Petition at page 6).
4. The purpose of North Carolina's sales and use tax scheme is two-fold. The primary purpose is to generate revenue.
The second purpose is to equalize the tax burden on all state residents. In re Assessment of Additional N.C. &
Orange Court Use Taxes, 312 N.C. 211, 322 S.E.2d 155 (1984).
5. The purpose of the use tax is to remove the discrimination against local merchants resulting from the imposition of a
sales tax, and to equalize the burden of the tax on property sold locally and that purchased outside of the state.
Watson Indus. v. Shaw, 235 N.C. 203, 69 S.E. 2d 505 (1952).
6. When construing a statute imposing a tax, any ambiguities are resolved in favor of the taxpayer.
7. Articles of tangible personal property that are used to fabricate building components brought into the state are used
in the same manner as property not modified or incorporated into components as contemplated under N.C.G.S. §
105-164.6(a).
8. This property becomes part of a build
NORTH CAROLINA
REGISTER
Volume 17, Issue 21
Pages 1829 - 1974
May 1, 2003
This issue contains documents officially filed
through April 9, 2003.
Office of Administrative Hearings
Rules Division
424 North Blount Street (27601)
6714 Mail Service Center
Raleigh, NC 27699-6714
(919) 733-2678
FAX (919) 733-3462
Julian Mann III, Director
Camille Winston, Deputy Director
Molly Masich, Director of APA Services
Ruby Creech, Publications Coordinator
Linda Dupree, Editorial Assistant
Dana Sholes, Editorial Assistant
Rhonda Wright, Editorial Assistant
IN THIS ISSUE
I. EXECUTIVE ORDER
Executive Order No. 49 .............................................1829
II. IN ADDITION
ENR – Notice of Intent to Redevelop a
Brownfields Property – Fiber Mills, LLC ........1830
ENR – Notice of Intent to Redevelop a Brownfields
Property – General Partnership of Samuel J.
Wornom and George R. Perkins, Jr. ..................1831
Revenue – Tax Review Board .....................................1833 - 1864
Voting Rights Letter ....................................................1832
III. RULE-MAKING PROCEEDINGS
Environment and Natural Resources
Health Services, Commission for............................1865
Licensing Boards
Locksmith Licensing Board ......................................1865 - 1866
Transportation
Motor Vehicles, Division of.....................................1865
IV. PROPOSED RULES
Community Colleges
Community Colleges, State Board of......................1877 - 1896
Insurance
Code Officials Qualification Board .........................1867 - 1875
Licensing Boards
Speech and Language Pathologists and
Audiologists, Board of Examiners of ................1875 - 1877
State Personnel
State Personnel Commission....................................1896 - 1900
V. TEMPORARY RULES
Environment and Natural Resources
Wildlife Resources Commission..............................1908 - 1940
Health and Human Services
Secretary, Health and Human Services
Medical Assistance ................................................1901 - 1902
Secretary, Health and Human Services
DMHDDSAS..........................................................1902 - 1908
VI. APPROVED RULES ...................................................1941 - 1961
Agriculture
Food and Drug Protection Division
Community Colleges
Community Colleges Commission
Environment and Natural Resources
Health Services
Health and Human Services
Medical Assistance
Medical Care Commis sion
Secretary of State
Departmental Rules; General Administration Division; Publications
Division; Corporations Division; Securities Division
State Personnel
State Personnel Commission
VII. RULES REVIEW COMMISSION..........................1962
VIII. CONTESTED CASE DECISIONS
Index to ALJ Decisions.................................................1963 - 1969
Text of Selected Decisions
02 CPS 1317 ................................................................1970 - 1974
For the CUMULATIVE INDEX to the NC Register go to:
http://oahnt.oah.state.nc.us/register/CI.pdf
North Carolina Register is published semi-monthly for $195 per year by the Office of Administrative Hearings, 424 North Blount Street, Raleigh, NC
27601. North Carolina Register (ISSN 15200604) to mail at Periodicals Rates is paid at Raleigh, NC. POSTMASTER: Send Address changes to
the North Carolina Register, 6714 Mail Service Center, Raleigh, NC 27699-6714.
NORTH CAROLINA ADMINISTRATIVE CODE CLASSIFICATION SYSTEM
The North Carolina Administrative Code (NCAC) has four major subdivisions of rules. Two of these, titles and
chapters, are mandatory. The major subdivision of the NCAC is the title. Each major department in the North
Carolina executive branch of government has been assigned a title number. Titles are further broken down into
chapters which shall be numerical in order. The other two, subchapters and sections are optional subdivisions to
be used by agencies when appropriate.
TITLE/MAJOR DIVISIONS OF THE NORTH CAROLINA ADMINISTRATIVE CODE
TITLE DEPARTMENT LICENSING BOARDS CHAPTER
1
2
3
4
5
6
7
8
9
10
11
12
13
14A
15A
16
17
18
19A
20
*21
22
23
24
25
26
27
28
Administration
Agriculture
Auditor
Commerce
Correction
Council of State
Cultural Resources
Elections
Governor
Health and Human Services
Insurance
Justice
Labor
Crime Control & Public Safety
Environment and Natural Resources
Public Education
Revenue
Secretary of State
Transportation
Treasurer
Occupational Licensing Boards
Administrative Procedures (Repealed)
Community Colleges
Independent Agencies
State Personnel
Administrative Hearings
NC State Bar
Juvenile Justice and Delinquency
Prevention
Acupuncture
Architecture
Athletic Trainer Examiners
Auctioneers
Barber Examiners
Certified Public Accountant Examiners
Chiropractic Examiners
Employee Assistance Professionals
General Contractors
Cosmetic Art Examiners
Dental Examiners
Dietetics/Nutrition
Electrical Contractors
Electrolysis
Foresters
Geologists
Hearing Aid Dealers and Fitters
Landscape Architects
Landscape Contractors
Locksmith Licensing Board
Massage & Bodywork Therapy
Marital and Family Therapy
Medical Examiners
Midwifery Joint Committee
Mortuary Science
Nursing
Nursing Home Administrators
Occupational Therapists
Opticians
Optometry
Osteopathic Examination & Reg. (Repealed)
Pastoral Counselors, Fee-Based Practicing
Pharmacy
Physical Therapy Examiners
Plumbing, Heating & Fire Sprinkler Contractors
Podiatry Examiners
Professional Counselors
Psychology Board
Professional Engineers & Land Surveyors
Real Estate Appraisal Board
Real Estate Commission
Refrigeration Examiners
Respiratory Care Board
Sanitarian Examiners
Social Work Certification
Soil Scientists
Speech & Language Pathologists & Audiologists
Substance Abuse Professionals
Therapeutic Recreation Certification
Veterinary Medical Board
1
2
3
4
6
8
10
11
12
14
16
17
18
19
20
21
22
26
28
29
30
31
32
33
34
36
37
38
40
42
44
45
46
48
50
52
53
54
56
57
58
60
61
62
63
69
64
68
65
66
Note: Title 21 contains the chapters of the various occupational licensing boards.
NORTH CAROLINA REGISTER
Publication Schedule for January 2003 – December 2003
Filing Deadlines
Notice of
Rule-Making
Proceedings
Notice of Text
Temporary
Rule
volume
& issue
number
issue date last day
for filing
earliest register
issue for
publication of
text
earliest
date for
public
hearing
end of
required
comment
period
deadline to
submit to RRC
for review at
next meeting
first legislative
day of the next
regular session
end of
required
comment
period
deadline to
submit to RRC
for review at
next meeting
first legislative
day of the next
regular session
270th day
from issue
date
17:13 01/02/03 12/06/02 03/03/03 01/17/03 02/03/03 02/20/03 05/00/04 03/03/03 03/20/03 05/00/04 09/29/03
17:14 01/15/03 12/19/02 03/17/03 01/30/03 02/14/03 02/20/03 05/00/04 03/17/03 03/20/03 05/00/04 10/12/03
17:15 02/03/03 01/10/03 04/15/03 02/18/03 03/05/03 03/20/03 05/00/04 04/04/03 04/21/03 05/00/04 10/31/03
17:16 02/17/03 01/27/03 05/01/03 03/04/03 03/19/03 03/20/03 05/00/04 04/21/03 04/21/03 05/00/04 11/14/03
17:17 03/03/03 02/10/03 05/15/03 03/18/03 04/02/03 04/21/03 05/00/04 05/02/03 05/20/03 05/00/04 11/28/03
17:18 03/17/03 02/24/03 06/02/03 04/01/03 04/16/03 04/21/03 05/00/04 05/16/03 05/20/03 05/00/04 12/12/03
17:19 04/01/03 03/11/03 06/02/03 04/16/03 05/01/03 05/20/03 05/00/04 06/02/03 06/20/03 05/00/04 12/27/03
17:20 04/15/03 03/25/03 06/16/03 04/30/03 05/15/03 05/20/03 05/00/04 06/16/03 06/20/03 05/00/04 01/10/04
17:21 05/01/03 04/09/03 07/01/03 05/16/03 06/02/03 06/20/03 05/00/04 06/30/03 07/21/03 05/00/04 01/26/04
17:22 05/15/03 04/24/03 07/15/03 05/30/03 06/16/03 06/20/03 05/00/04 07/14/03 07/21/03 05/00/04 02/09/04
17:23 06/02/03 05/09/03 08/01/03 06/17/03 07/02/03 07/21/03 05/00/04 08/01/03 08/20/03 05/00/04 02/27/04
17:24 06/16/03 05/23/03 08/15/03 07/01/03 07/16/03 07/21/03 05/00/04 08/15/03 08/20/03 05/00/04 03/12/04
18:01 07/01/03 06/10/03 09/02/03 07/16/03 07/31/03 08/20/03 05/00/04 09/02/03 09/22/03 05/00/04 03/27/04
18:02 07/15/03 06/23/03 09/15/03 07/30/03 08/14/03 08/20/03 05/00/04 09/15/03 09/22/03 05/00/04 04/10/04
18:03 08/01/03 07/11/03 10/01/03 08/16/03 09/02/03 09/22/03 05/00/04 09/30/03 10/20/03 05/00/04 04/27/04
18:04 08/15/03 07/25/03 10/15/03 08/30/03 09/15/03 09/22/03 05/00/04 10/14/03 10/20/03 05/00/04 05/11/04
18:05 09/02/03 08/11/03 11/03/03 09/17/03 10/02/03 10/20/03 05/00/04 11/03/03 11/20/03 05/00/04 05/29/04
18:06 09/15/03 08/22/03 11/17/03 09/30/03 10/15/03 10/20/03 05/00/04 11/14/03 11/20/03 05/00/04 06/11/04
18:07 10/01/03 09/10/03 12/01/03 10/16/03 10/31/03 11/20/03 05/00/04 12/01/03 12/22/03 05/00/04 06/27/04
18:08 10/15/03 09/24/03 12/15/03 10/30/03 11/14/03 11/20/03 05/00/04 12/15/03 12/22/03 05/00/04 07/11/04
18:09 11/03/03 10/13/03 01/02/04 11/18/03 12/03/03 12/22/03 05/00/04 01/02/04 01/20/04 05/00/04 07/30/04
18:10 11/17/03 10/24/03 02/02/04 12/02/03 12/17/03 12/22/03 05/00/04 01/16/04 01/20/04 05/00/04 08/13/04
18:11 12/01/03 11/05/03 02/02/04 12/16/03 12/31/03 01/20/04 05/00/04 01/30/04 02/20/04 05/00/04 08/27/04
18:12 12/15/03 11/20/03 02/16/04 12/30/03 01/14/04 01/20/04 05/00/04 02/13/04 02/20/04 05/00/04 09/10/04
non-substantial economic impact substantial economic impact
EXPLANATION OF THE PUBLICATION SCHEDULE
This Publication Schedule is prepared by the Office of Administrative Hearings as a public service and the computation of time periods are not to be deemed binding or controlling. Time is
computed according to 26 NCAC 2C .0302 and the Rules of Civil Procedure, Rule 6.
GENERAL
The North Carolina Register shall be
published twice a month and contains the
following information submitted for
publication by a state agency:
(1) temporary rules;
(2) notices of rule-making proceedings;
(3) text of proposed rules;
(4) text of permanent rules approved by
the Rules Review Commission;
(5) notices of receipt of a petition for
municipal incorporation, as required
by G.S. 120-165;
(6) Executive Orders of the Governor;
(7) final decision letters from the U.S.
Attorney General concerning
changes in laws affecting voting in a
jurisdiction subject of Section 5 of
the Voting Rights Act of 1965, as
required by G.S. 120-30.9H;
(8) orders of the Tax Review Board
issued under G.S. 105-241.2; and
(9) other information the Codifier of
Rules determines to be helpful to the
public.
COMPUTING TIME: In computing time in
the schedule, the day of publication of the
North Carolina Register is not included.
The last day of the period so computed is
included, unless it is a Saturday, Sunday, or
State holiday, in which event the period
runs until the preceding day which is not a
Saturday, Sunday, or State holiday.
FILING DEADLINES
ISSUE DATE: The Register is published on
the first and fifteen of each month if the
first or fifteenth of the month is not a
Saturday, Sunday, or State holiday for
employees mandated by the State
Personnel Commission. If the first or
fifteenth of any month is a Saturday,
Sunday, or a holiday for State employees,
the North Carolina Register issue for that
day will be published on the day of that
month after the first or fifteenth that is not
a Saturday, Sunday, or holiday for State
employees.
LAST DAY FOR FILING: The last day for
filing for any issue is 15 days before the
issue date excluding Saturdays, Sundays,
and holidays for State employees.
NOTICE OF RULE-MAKING PROCEEDINGS
END OF COMMENT PERIOD TO A NOTICE OF
RULE-MAKING PROCEEDINGS: This date is 60
days from the issue date. An agency shall
accept comments on the notice of rule-making
proceeding until the text of the proposed rules
is published, and the text of the proposed rule
shall not be published until at least 60 days
after the notice of rule-making proceedings
was published.
EARLIEST REGISTER ISSUE FOR PUBLICATION
OF TEXT: The date of the next issue following
the end of the comment period.
NOTICE OF TEXT
EARLIEST DATE FOR PUBLIC HEARING:
The hearing date shall be at least 15 days
after the date a notice of the hearing is
published.
END OF REQUIRED COMMENT PERIOD
(1) RULE WITH NON-SUBSTANTIAL
ECONOMIC IMPACT: An agency shall
accept comments on the text of a proposed
rule for at least 30 days after the text is
published or until the date of any public
hearings held on the proposed rule,
whichever is longer.
(2) RULE WITH SUBSTANTIAL
ECONOMIC IMPACT: An agency shall
accept comments on the text of a proposed
rule published in the Register and that has
a substantial economic impact requiring a
fiscal note under G.S. 150B-21.4(b1) for
at least 60 days after publication or until
the date of any public hearing held on the
rule, whichever is longer.
DEADLINE TO SUBMIT TO THE RULES
REVIEW COMMISSION: The Commission
shall review a rule submitted to it on or
before the twentieth of a month by the last
day of the next month.
FIRST LEGISLATIVE DAY OF THE NEXT
REGULAR SESSION OF THE GENERAL
ASSEMBLY: This date is the first
legislative day of the next regular session
of the General Assembly following
approval of the rule by the Rules Review
Commission. See G.S. 150B-21.3,
Effective date of rules.
EXECUTIVE ORDER
17:21 NORTH CAROLINA REGISTER May 1, 2003
1829
EXECUTIVE ORDER NO. 49
PROCLAMATION OF STATE OF
DISASTER FOR THE CITY OF EDEN
WHEREAS, I have determined that a State of Disaster
and State of Emergency, as defined in N.C.G.S. §§ 166A-4 and
14.288.1(10), exists in the State of North Carolina, specifically
in the City of Eden as a result of severe drought conditions.
WHEREAS, on 17 December 2002, the City of Eden
proclaimed a local State of Emergency;
WHEREAS, pursuant to N.C.G.S. § 166A-6, the criteria
of Type I disaster are met including the following: 1) Receipt of
the preliminary damage assessment from the Secretary of Crime
Control and Public Safety; 2) The City of Eden declared a local
state of emergency pursuant to N.C.G.S. § 166A-8 and N.C.G.S.
§§ 14-288.12, 14-288.13 and 14-288.14, and forwarded a written
copy of the declaration to the Governor; 3) The preliminary
damage assessment meets or exceeds the criteria established for
the Small Business Disaster Loan Program pursuant to 13 C.F.R.
Part 123, or meets or exceeds the State infrastructure criteria set
out in N.C.G.S. § 166A-6.01(b)(2)a; and 4) A major disaster
declaration by the President of the United States pursuant to the
Stafford Act has not been declared; and
NOW THEREFORE, pursuant to the authority vested
in me as Governor by the Constitution and the laws of the State
of North Carolina, IT IS ORDERED:
Section 1. Pursuant to N.C.G.S. §§ 166A-6 and
14-288.15, a State of Disaster and State of Emergency is hereby
declared for the City of Eden.
Section 2. State and local government entities
and agencies are hereby ordered to cooperate in the
implementation of the provisions of this proclamation and the
provisions of the North Carolina Emergency Operations Plan.
Section 3. Bryan E. Beatty, Secretary of Crime
Control and Public Safety and/or his designee, is hereby
delegated all power and authority granted to me and required of
me by Chapter 166A and Article 36A of Chapter 14 of the
General Statutes for the purpose of implementing the said
Emergency Operations Plan and to take such further action as is
necessary to promote and secure the safety and protection of the
populace in the above-referenced City.
Section 4. Further, Bryan E. Beatty, Secretary of
Crime Control and Public Safety, as chief coordinating officer
of the State of North Carolina, shall exercise the powers
prescribed in N.C.G.S. § 143B-476.
Section 5. I authorize this proclamation: (a) to
be distributed to the news media and other organizations
calculated to bring its contents to the attention of the general
public; (b) unless the circumstances of the state of disaster
prevent or impede, to be promptly filed with the Secretary of
Crime Control and Public Safety, the Secretary of State, and the
clerks of superior court in the counties to which it applies; and
(c) to be distributed to others as necessary to assure proper
implementation of this proclamation.
Section 6 The Type I disaster declaration shall
expire 30 days after the issuance of the state of disaster and
state of emergency and Type I disaster proclamation for the
City of Eden, issued on April 2, 2003, unless renewed by the
Governor or the General Assembly. Such renewals may be
made in increments of 30 days each, not to exceed a total of
120 days from the date for first issuance. The Joint Legislative
Commission on Governmental Operations shall be notified
prior to the issuance of any renewal of a Type I disaster
declaration.
Done in the Capital City of Raleigh, North Carolina this the 2nd
day of April 2003.
__________________________________
MICHAEL F. EASLEY
GOVERNOR
ATTEST:
___________________________________
ELAINE MARSHALL
SECRETARY OF STATE
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1830
This Section contains public notices that are required to be published in the Register or have been approved by the Codifier of
Rules for publication.
SUMMARY OF NOTICE OF
INTENT TO REDEVELOP A BROWNFIELDS PROPERTY
FIBER MILLS, LLC
Pursuant to N.C.G.S. 130A -310.34, Fiber Mills, LLC has filed with the North Carolina Department of Environment and Natural
Resources ("DENR") a Notice of Intent to Redevelop a Brownfields Property ("Property") in Charlotte, Mecklenburg County, North
Carolina. The Property consists of approximately 9 acres and is located at 1000 Seaboard Avenue, at its intersection with Hamilton
Street. Environmental contamination exists on the Property in soil. Fiber Mills, LLC has committed itself to redevelopment of the
Property for nothing other than a mixed-use project that may include industrial, commercial, retail and residential uses. The Notice of
Intent to Redevelop a Brownfields Property includes: (1) a proposed Brownfields Agreement between DENR and Fiber Mills, LLC,
which in turn includes (a) a legal description of the Property, (b) a map showing the location of the Property, (c) a description of the
contaminants involved and their concentrations in the media of the Property, (d) the above-stated description of the intended future use
of the Property, and (e) proposed investigation and remediation; and (2) a proposed Notice of Brownfields Property prepared in
accordance with G.S. 130A-310.35. The full Notice of Intent to Redevelop a Brownfields Property may be reviewed at 600 East
Trade Street, Neighborhood Development Key Business, Charlotte, NC, 28217 by contacting Carolyn Minnich at that address, at
[email protected] or at (704) 336-3499; or at 401 Oberlin Rd., Raleigh, NC 27605 by contacting Scott Ross at that address,
at [email protected], or at (919) 733-2801, ext. 328. Written public comments may be submitted to DENR within 60 days after
the date this Notice is published in a newspaper of general circulation serving the area in which the brownfields property is located, or
in the North Carolina Register, whichever is later. Written requests for a public meeting may be submitted to DENR within 30 days
after the period for written public comments begins. All such comments and requests should be addressed as follows:
Mr. Bruce Nicholson
Head, Special Re mediation Branch
Superfund Section
Division of Waste Management
NC Department of Environment and Natural Resources
401 Oberlin Road, Suite 150
Raleigh, North Carolina 27605
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1831
SUMMARY OF NOTICE OF
INTENT TO REDEVELOP A BROWNFIELDS PROPERTY
General Partnership of Samuel J. Wornom and George R. Perkins, Jr.
Pursuant to N.C.G.S. 130A-310.34, the General Partnership of Samuel J. Wornom and George R. Perkins, Jr. has filed with the North
Carolina Department of Environment and Natural Resources ("DENR") a Notice of Intent to Redevelop a Brownfields Property
("Property") in Sanford, Lee County, North Carolina. The Property consists of 22.8 acres located at the intersection of US-1 Bypass
and Spring Lane. It is bordered to the northeast by industrial acreage, to the north and northwest by undeveloped property, to the
south by commercial retail businesses, to the east by Wilkinson Cadillac car dealership, to the southeast by a State Employees Credit
Union branch, and to the west by land used for residential purposes. Environmental contamination exists on the Property in soil and
groundwater. The partnership of Samuel J. Wornom and George R. Perkins, Jr. has committed itself to make no use of the Property
other than for commercial and retail purposes. The Notice of Intent to Redevelop a Brownfields Property includes: (1) a proposed
Brownfields Agreement between DENR and the partnership of Samuel J. Wornom and George R. Perkins, Jr., which in turn includes
(a) a legal description of the Property, (b) a map showing the location of the Property, (c) a description of the contaminants involved
and their concentrations in the media of the Property, (d) the above-stated description of the intended future use of the Property, and
(e) proposed investigation and remediation; and (2) a proposed Notice of Brownfields Property prepared in accordance with G.S.
130A-310.35. The full Notice of Intent to Redevelop a Brownfields Property may be reviewed at the Suzanne B. Reeves Library, 107
Hawkins Avenue, Sanford, NC 27330, by contacting Michael Matochik at that address or at 919-774-6045; or at 401 Oberlin Rd.,
Raleigh, NC 27605 by contacting Scott Ross at that address, at [email protected], or at (919)733-2801, ext. 328. Written
comments may be submitted to DENR within 60 days after the date this Notice is published in a newspaper of general circulation
serving the area in which the Property is located, or in the North Carolina Register, whichever is later. Written requests for a public
meeting may be submitted to DENR within 30 days after the period for written comments begins. All such comments and requests
should be addressed as follows:
Mr. Bruce Nicholson
Head, Special Remediation Branch
Division of Waste Management
NC Department of Environment and Natural Resources
401 Oberlin Road, Suite 150
Raleigh, North Carolina 27605
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1832
U.S. Department of Justice
Civil Rights Division
JDR:MSR:ALF:par Voting Section – NWB.
DJ 166-012-3 950 Pennsylvania Ave., NW
2003-0462 Washington, D.C. 20530
March 24, 2003
Richard J. Rose, Esq.
Poyner & Spruill
P.O. Box 353
Rocky Mount, NC 27802-0353
Dear Mr. Rose:
This refers to three annexations (Ordinance Nos. 0-2002-31, 0-2002-100, and 0-2002-112) and their designation to wards of
the City of Rocky Mount in Edgecombe and Nash Counties, North Carolina, submitted to the Attorney General pursuant to Section 5
of the Voting Rights Act, 42 U.S.C. 1973c. We received your submission on February 12, 2003.
The Attorney General does not interpose any objection to the specified changes. However, we note that Section 5 expressly
provides that the failure of the Attorney General to object does not bar subsequent litigation to enjoin the enforcement of the changes.
In addition, as authorized by Section 5, we reserve the right to reexamine this submission if additional information that would
otherwise require an objection comes to our attention during the reminder of the sixty-day review period. See the Procedures for the
Administration of Section 5 (28 C.F.R. 51.41 and 51.43).
Sincerely,
Joseph D. Rich
Chief, Voting Section
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1833
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessment of Sales and Use )
Tax for the period of October 1, 1992 through )
September 30, 1998 by Secretary of Revenue )
) ADMINISTRATIVE DECISION
) NUMBER: 389
vs. ) as Amended
)
Capital Area Soccer League, Inc. )
This Matter was heard before the Regular Tax Review Board (hereinafter "Board") in the City of Raleigh, Wake County,
North Carolina, in the office of the State Treasurer, on April 16, 2002, upon a petition filed by Capital Area Soccer League, Inc.
(hereinafter "Taxpayer") for administrative review of the Final Decision of the Secretary of Revenue entered on July 9, 2001,
sustaining the proposed assessment of sales and use tax for the period of October 1, 1992 through September 30, 1998.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, attorney at law participating.
Attorney Robert V. Bode represented the Taxpayer at the hearing. Kay Linn Miller Hobart, Assistant Attorney General,
appeared at the hearing on behalf of the Secretary of Revenue.
On October 30, 1998, the Department of Revenue completed a sales and use tax audit of the Taxpayer's records and proposed
to assess additional tax, penalties and interest because Taxpayer failed to remit use tax on taxable purchases from out-of-state vendors.
The Taxpayer objected to the assessment on the basis that it would be eligible for a refund of sales and use tax under N.C. Gen. Stat.
105-164.14(b). Even though the hearing before the Secretary of Revenue was a direct result of the audit assessment, the primary issue
considered by the Assistant Secretary was whether the Taxpayer is eligible for a refund of sales and use tax paid pursuant to N.C. Gen.
Stat. 105-164.14(b).
On July 9, 2001, the Acting Assistant Secretary issued a final decision sustaining the proposed assessment of sales and use
tax for the period of October 1, 1992 through September 30, 1998. In sustaining the use tax assessment against the Taxpayer, the
Assistant Secretary determined that the Taxpayer was not an educational or charitable institution within the meaning of N.C. Gen.
Stat. 105-164.14(b) and was ineligible for a refund of sale and use tax paid pursuant to N.C. Gen. Stat. 105-164.14(b). The Assistant
Secretary held that the Taxpayer is an amateur sports organization, established to promote soccer and to serve the interests of its teams
and players. The Assistant Secretary also held that the Department of Revenue correctly denied Taxpayer's refund claims. Pursuant to
N.C. Gen. Stat. 105-241.2, the Taxpayer timely filed a notice of intent and petition for administrative review of the Assistant
Secretary's Final Decision with the Tax Review Board.
On July 10, 2002, the Tax Review Board entered Administrative Decision Number 389 and determined that there existed
sufficient evidence in the record to show that the Taxpayer conducts charitable and educational activities which benefit the area youth
and children and the Taxpayer provides an educational and charitable serve to the area youth children. Thus, the Tax Review Board
ruled that Taxpayer was an educational institution and/or charitable organization within the meaning of N.C. Gen. Stat. 105-164.14(b)
and ordered that the Secretary of Revenue's decision be reversed.
On August 9, 2002, the North Carolina Department of Revenue ("Department of Revenue"), through counsel, filed a Petition
for Judicial Review of Administrative Decision No. 389 in Wake County Superior Court and also filed a Motion to Amend
Admin istrative Decision No. 389 with the Tax Review Board. The Tax Review Board, at the September 5, 2002 meeting, reviewed
the Department of Revenue's Motion to Amend and discussed the issue of its jurisdiction to consider the motion when the Department
of Revenue had petitioned the Court for judicial review of Administrative Decision Number 389.
The Tax Review Board, having determined that it may exercise jurisdiction to consider the motion, and upon review of the
administrative decision and the motion to amend, grants the Department of Revenue's motion and amends Administrative Decision
Number 389 as follows. The Tax Review Board amends Administrative Decision Number 389 by striking the sentence: "Thus, the
Taxpayer is not liable for use tax on its purchases of tangible personal property and is eligible for a refund of sales and use tax paid
pursuant to N.C. Gen. Stat. 105-164.14(b)" and substituting that sentence with the following sentence: Thus, the Taxpayer is eligible
for a refund of sales and use tax paid pursuant to N.C. Gen. Stat. 105-164.14(b).
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1834
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the Department of Revenue's motion be granted and
Administrative Decision Number 389 be and is hereby amended.
Made and entered into the 31st day of January 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1835
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessment of Unauthorized )
Substance Tax Dated June 5, 2001 by the )
Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 391
vs. )
)
Jeffrey Robert Wellman, )
Taxpayer
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Wednesday, June 12, 2002, upon Jeffrey Robert Wellman's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, of the North Carolina
Department of Revenue entered on November 21, 2001, sustaining the assessment of unauthorized substance tax for the period of June
5, 2001.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
The Taxpayer did not appear at the hearing. David J. Adinolfi, II, Associate Attorney General, represented the North
Carolina Secretary of Revenue at the hearing.
Pursuant to G.S. 105-113.111(a) and G.S. 105-241.1, a Notice of Unauthorized Substance Tax Assessment was issued to the
Taxpayer on June 5, 2001. The notice related to a proposed assessment of tax, penalty and interest in the total amount of $1,4000.00
based upon the possession of 61 dosages of oxycodone. The assessment alleged that on February 25, 2001, the Taxpayer possessed a
total of 61 dosages of oxycodone that did not have the proper tax stamps affixed thereto. After conducting a hearing, the Assistant
Secretary entered his decision sustaining the proposed assessment against the Taxpayer. Thereafter, the Taxpayer, through counsel,
timely filed a notice and petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of oxycodone without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance tax?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated as follows:
1. US-1 Form BD-10, Notice of Unauthorized Substance Tax Assessment, dated June 5, 2001.
2. US-2 Letter from the Taxpayer's attorney, dated July 2, 2001, requesting a hearing.
3. US-3 Letter to the Taxpayer's attorney, dated July 9, 2001, advising him that his client's Administrative Tax Hearing
was scheduled for September 25, 2001.
4. US-4 Letter from the Taxpayer's attorney, dated July 17, 2001, requesting that the hearing be conducted by written
communication.
5. US-5 Form BD-4, Report of Arrest and/or Seizure Involving Nontaxpaid (Unstamped) Controlled Substances, which
names the Taxpayer as the possessor of the controlled substances.
6. US-6 Metropolitan Enforcement Group's investigation report.
7. US-7 Memorandum from E. Norris Tolson, Secretary of Revenue, dated May 16, 2001, delegating to Eugene J.
Cella, Assistant Secretary of Administrative Hearings, the authority to hold any hearing required or allowed under
Chapter 105 of the North Carolina General Statutes.
FINDINGS OF FACT
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1836
The Board reviewed the following findings of fact in the Assistant Secretary's decision in this matter:
1. Assessment of Unauthorized Substance Tax was made against the Taxpayer on June 5, 2001, in the sum of
$1,400.00 tax, $560.00 penalty and $31.11 interest, for a total proposed liability of $1,991.11, based on possession
of 61 dosages of oxycodone.
2. The Taxpayer made a timely objection and application for hearing.
3. An administrative tax hearing is not the appropriate forum to address constitutional issues.
4. G.S. 105-113.06(3) clearly defines a "dealer" as a person who actually or constructively possesses 10 or more
dosage units of any controlled substance that is not sold by weight.
5. On February 25, 2001, the Taxpayer possessed 61 dosages of oxycodone.
6. No tax stamps were purchased for or affixed to the oxycodone as required by law.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon Taxpayer who objects to an assessment to overcome that presumption.
3. Per G.S. 105-113.109, a dealer who actually or constructively possesses an unauthorized substance in this State,
upon which the tax has not been paid, is required to purchase and affix the appropriate stamp. Tax is due from the
dealer at the time the dealer comes into possession of the unauthorized substance.
4. The Taxpayer had actual possession of a total of 61 dosages of oxycodone on February 25, 2001, and was therefore
a dealer as that term is defined in G.S. 105-113.106(3).
5. The Taxpayer is liable for $1,400.00 tax, $560.00 penalty and interest until date of full payment.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After
the Board conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
Pursuant to G.S. 105-241.1(a), a proposed tax assessment is presumed to be correct and the burden is on the Taxpayer to
rebut that presumption. Since the Taxpayer failed to provide any evidence to overcome the presumption, the Assistant Secretary
properly determined that the Taxpayer possessed an unauthorized substance on February 25, 2001.
The Board having conducted a hearing in this matter and having considered the petition, the brief, the final decision and the
documents of record, concludes that the Assistant Secretary properly determined that the Taxpayer possessed an unauthorized
substance and was a dealer as that term is defined in G.S. 105-113.106(3). Since the unauthorized substance tax is levied at a rate of
$200.00 per 10 dosage units, this Board determines that the Taxpayer's tax assessment liability, regarding his possession of an
unauthorized substance on February 25, 2001, was $1,200.00, based upon the possession of 61 dosage units, rather than $1,400.00.
Thus, this Board reduces the tax assessment levied against the Taxpayer by $200.00.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the tax assessment levied against the Taxpayer in this
matter be reduced to $1,200.00 and further orders that the Taxpayer is liable, to the North Carolina Department of Revenue, for the tax
in the amount of $1,200.00, plus penalty and interest as allowed by law.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1837
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1998, and 1999 )
by the Secretary of Revenue North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 392
vs. )
)
James L. and Beverly J. Javurek, )
Taxpayers
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by James L. and Beverly J. Javurek (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant
Secretary for Administrative Hearings of the Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessments of additional individual income taxes for taxable years 1998 and 1999.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayers Notices of Individual Income
Tax Assessments dated June 12, 2001, assessing tax, penalties and accrued interest for the taxable years 1998 and 1999. The
Taxpayer objected to the assessments and filed a request for hearing. After conducting a hearing, the Assistant Secretary of Revenue
entered a Final Decision, on December 10, 2001, sustaining the proposed assessments of additional individual income tax liability in
the total amount of $1,936.56. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and petition for administrative
review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that Taxpayers' petition for administrative
review should be dismissed since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts
and are deemed lacking in legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is
filed for the purpose of delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1838
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1998, and 1999 )
by the Secretary of Revenue )
) ADMINISTRATIVE DECISION
) NUMBER: 393
vs. )
)
Richard Bryan Henning and Janice G. Henning, )
Taxpayers
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Richard Bryan Henning and Janice G. Henning (hereinafter "Taxpayers") regarding the Final Decision of Eugene
J. Cella, Assistant Secretary for Administrative Hearings of the North Carolina Department of Revenue, (hereinafter "Assistant
Secretary"), sustaining the proposed assessment of additional individual income tax liability in the total amount of $3,273.63 against
Mr. Henning for tax year 1998 and the proposed assessment of additional individual income tax liability in total amount of $1,964.72
for taxable year 1998 and $644.06 for tax year 1999 against the Taxpayers.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayers Notices of Individual Income
Tax Assessments dated August 23, 2000, assessing tax, penalties and accrued interest for the taxable years 1998, and 1999. The
Taxpayers objected to the assessments and filed a request for hearing. After conducting a hearing, the Assistant Secretary of Revenue
entered a final decision sustaining the proposed assessments. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and
petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the Secretary
of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayers' petition for administrative review should be
dismissed since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed
lacking in legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is filed for the
purpose of delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for review be and is hereby
Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. A llen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1839
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1994, 1995, 1996, )
1997, and 1998 by the Secretary of Revenue )
) ADMINISTRATIVE DECISION
) NUMBER: 394
vs. )
)
Thomas Tilley, )
Taxpayer
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Thomas E. Tilley (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary for
Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), entered on July 9, 2001,
sustaining the proposed assessment of additional individual income tax for taxable years 1994, 1995, 1996, 1997, and 1998.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayer Notices of Individual Income
Tax Assessments dated May 21, 2000, assessing tax, penalties and accrued interest for the taxable years 1994, 1995, 1996, 1997, and
1998 in the total amount of $99,355.99. The Taxpayer objected to the assessments and filed a request for hearing. After conducting a
hearing, the Assistant Secretary of Revenue entered a Final Decision sustaining the proposed assessments for individual income tax
liability against the Taxpayer. Pursuant to G.S. 105-241.2, the Taxpayer filed a notice of intent and petition for administrative review
of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that the Taxpayer's petition for administrative review is frivolous and is filed for the purpose
of delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that the Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1840
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1993, 1994, 1995, )
1996, 1997, 1998 and 1999 by the Secretary of )
Revenue of North Carolina ) ADMINISTRATIVE DECISION
) NUMBER: 395
vs. )
)
John C. Ainsworth, )
Taxpayer
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative review filed
by John C. Ainsworth (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary for
Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessment of additional individual income tax liability for taxable years 1993, 1994, 1995, 1996, 1997, 1998, and 1999.
Pursuant to G.S. 105-241.1, the North Carolina Department of Revenue mailed the Taxpayer Notices of Individual Income
Tax Assessments dated March 11, 2000, February 12, 2001, and March 14, 2001, assessing tax, penalties and accrued interest for the
taxable years 1993, 1994, 1995, 1996, 1997, 1998, and 1999. The Taxpayer objected to the assessments and filed a request for
hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on February 7, 2002, sustaining the
proposed assessments against the Taxpayer for individual income tax liability in the total amount of $30,927.90. Pursuant to G.S.
105-241.2, the Taxpayer filed a notice of intent and petition for administrative review of the Assistant Secretary's Final Decision with
the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayer's petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 15th day of October 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1841
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Sales and Use Tax )
For the periods November through December 1995, )
April 1996 through March 1997, June through July )
1997, September 1997 through January 1998, March ) ADMINISTRATIVE DECISION
through April 1998, and July through August 1998, ) NUMBER: 396
by the Secretary of Revenue )
vs. )
)
Richard M. Pearman, Jr., )
President of Dependable Housing, Inc. )
This matter was heard before the Regular Tax Review Board (hereinafter "Board") in the City of Raleigh, Wake County, North Carolina, in
the office of the State Treasurer on Thursday, September 5, 2002, upon a petition filed by Richard M. Pearman, Jr., President of Dependable
Housing, Inc., ("Taxpayer") for administrative review of the Final Decision of the Secretary of Revenue entered on December 19, 2000, sustaining
the proposed assessment of sales and use tax for the periods of November through December 1995, April 1996 through March 1997, June through
July 1997, September 1997 through January 1998, March through April 1998, and July through August 1998.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission and duly
appointed member, Noel L. Allen, attorney at law participating.
Counsel for the Taxpayer did not appear at the hearing. George W. Boylan, Special Deputy Attorney General, appeared at the hearing on behalf of
the Secretary of Revenue.
The Taxpayer appeals from an adverse Final Decision of the Secretary of Revenue entered on December 19, 2000 sustaining a proposed
assessment of sales and use tax for the periods at issue. The Taxpayer was the president of Dependable Housing, Inc., trading as Westwood Homes,
a North Carolina corporation engaged in the business of selling manufactured housing at retail. The corporation filed sales and use tax returns for the
periods in question, reporting tax due, but sent in the reports without remittance of tax. The corporation was assessed tax, penalty and interest for the
periods in question. The corporation did not protest the assessments. The corporation ceased doing business in January 1999.
On October 15, 1999, the Department of Revenue mailed Notices of Sales and Use Tax Assessment to the Taxpayer as President of
Dependable Housing, Inc. The Taxpayer objected to the assessments and requested a hearing that was conducted on August 23, 2000. On December
19, 2000, the Assistant Secretary entered a final decision, which sustained the proposed assessment of sales tax, and penalties that was issued against
the Taxpayer. Thereafter, Taxpayer filed a petition for administrative review of the Assistant Secretary's adverse decision with the Tax Review
Board. In the petition, Taxpayer contends that the Department failed to produce sufficient evidence to show that he is a "responsible corporate
officer" within the meaning of either G.S. 105-253(b)(1) or (2).
In the final decision, the Assistant Secretary made findings of fact that the Taxpayer, as president of the corporation, is a responsible officer
of the corporation under G.S. 105-253. If the Taxpayer failed to make reasonable and prudent inquiry into the proper procedures for remitting sales
tax, then he is personally liable under G.S. 105-253 for the sales taxes collected but not paid to the State.
ISSUE
The issue considered by the Board upon administrative review of this matter is stated as follows:
Is the Taxpayer the responsible corporate officer of the corporation and personally liable under N.C.G.S. 105-253 for sales or
use tax for the periods November through December 1995, April 1996 through March 1997, June through July 1997, September 1997
through January 1998, March through April 1998, and July through August 1998?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated listed as follows:
1. Memorandum dated August 20, 1999 from the Secretary of Revenue to the Assistant Secretary of Revenue,
designated Exhibit E-1.
2. The corporation's November 1995 sales and use tax return, designated as Exhibit E-2.
3. Notice of Sales and Use Tax Assessment against the corporation dated May 25, 1998 for November 1995,
designated Exhibit E-3.
4. Letter dated June 10, 1998 from the Taxpayer's attorney to a Revenue Officer, designated Exhibit E-4.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1842
5. Letter dated July 22, 1999 from the Taxpayer's attorney to a Revenue Officer and the following attachments:
6. Copy of complaint against Penny Jenkins.
7. Copy of Form RO-1063, Collection Information Statement for Businesses.
8. Copy of 1997 U.S. Corporation Income Tax Return, designated Exhibit E-5, E-5a, E-5b, and E-5c, respectively.
9. Notice of Sales Tax Penalty Assessment against the corporation dated July 27, 1998 for November 1995, designated
Exhibit E-6.
10. Letter dated August 16, 1999 from the Sales and Use Tax Division (Division) to the Taxpayer's attorney, designated
Exhibit E-7.
11. Final Notice of Tax Assessment Sales and Use Tax against the corporation dated September 27, 1998 for November
1995, designated Exhibit E-8.
12. Notice of Sales and Use Tax Assessment against Taxpayer as President of the Corporation dated October 15, 1999
for November 1995, designated Exhibit E-9.
13. Letter dated November 8, 1999 from the Taxpayer's attorney to the Division, designated Exhibit E-10.
14. Letter dated November 17, 1999 from the Division to the Taxpayer's attorney, designated Exhibit E-11.
15. Letter dated December 15, 1999 from the Taxpayer's attorney to the Division, designated Exhibit E-12.
16. Letter dated December 20, 1999 from the Division to the Taxpayer's attorney, designated Exhibit E-13.
17. Letter dated January 13, 2000 from the Taxpayer's attorney to the Division, designated Exhibit E-14.
18. Annual Report for Business Corporations received on December 11, 1998 by the Secretary of State, designated
Exhibit E-15.
19. Annual Report dated December 20, 1996 filed with the Secretary of State, designated Exhibit E-16.
20. Notice of Tax Assessment dated March 11, 2000 for November 1995, designated Exhibit E-17.
21. Letter dated March 3, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated Exhibit
E-18.
22. Letter dated March 14, 2000 from the Taxpayer's attorney to the Assistant Secretary of Revenue, designated Exhibit
E-19.
23. Letter dated March 15, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated Exhibit
E-20.
24. Letter dated June 14, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated Exhibit
E-21.
25. Memorandum dated September 15, 2000 from the Division to the Assistant Secretary of Revenue, designated
Exhibit E-22.
26. Application of Extension of Time to file the Corporate Franchise and Income Tax Return, for 1998 for Dependable
Housing, Incorporated, designated Exhibit E-23.
27. 1996 Corporation Franchise and Income Tax Return for Dependable Housing, Incorporated, designated Exhibit E-
24.
28. 1997 Corporate Franchise and Income Tax Return for Dependable Housing, I Incorporated, designated Exhibit E-
25.
29. Sales and Use Tax returns filed by Dependable Housing, Incorporated for periods November 1995 through August
1998, designated Exhibit E-26.
30. Notices of Sales and Use Tax Assessments against Dependable Housing, Incorporated for the periods November
through December 1995, April 1996 through March 1997, June through July 1997, September 1997 through January
1998, March through April 1998, and July through August 1998, designated Exhibit E-27.
31. Notices of Sales and Use Tax Penalty Assessments against Dependable Housing, Incorporated, for the periods
November through December 1995, April 1996 through March 1997, October 1997 through January 1998 and
March 1998, designated Exhibit E-28.
32. Final Notices of Tax Assessment Sales and Use against Dependable Housing, Incorporated, for the periods of
November through December 1995, April 1996 through March 1997, June through July 1997, September 1997
through January 1998, March through April 1998, and July through August 1998, designated Exhibit E-29.
33. Notices of Sales and Use Tax Assessment against Richard M. Pearman, Jr., President of Dependable Housing,
Incorporated, for the periods of November through December 1995, April 1996 through March 1997, June through
July 1997, September 1997 through January 1998, March through April 1998, and July through August 1998,
designated Exhibit E-30.
34. Final Notices of Tax Assessment Sales and Use against Richard M. Pearman, Jr., President of Dependable Housing,
Incorporated, for the periods of December 1995, April 1996 through March 1997, June through July 1997,
September 1997 through January 1998, March through April 1998, and July through August 1998, designated
Exhibit E-31.
35. Letter dated September 12, 2000 from the Assistant Secretary of Revenue to the Taxpayer's attorney, designated
Exhibit S-1.
36. Letter dated October 20, 2000, from the Taxpayer's attorney to the Assistant Secretary of Revenue, designated
Exhibit T-1.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1843
FINDINGS OF FACT
The Board reviewed the following findings of fact in the Assistant Secretary's decision regarding this matter:
(1) The Taxpayer was the president of Dependable Housing, Incorporated, trading as Westwood Homes, a North
Carolina corporation engaged in the business of selling manufactured housing at retail.
(2) The corporation filed sales and use tax returns for the periods in question, reporting tax due, but sent in the reports
without remittance of tax.
(3) The corporation was assessed tax, penalty and interest for the relevant periods.
(4) The corporation did not protest the assessments for the relevant periods and the assessments against the corporation
became final and conclusive on September 27, 1998.
(5) The Taxpayer signed the North Carolina Corporate Franchise and Income Tax Returns for the tax years1996 and
1997 as corporate president.
(6) The corporation's North Carolina Corporate Franchise and Income Tax Returns for 1996 and 1997 both indicated
sales tax due at both year-ends in the amount $19,434 and $18,914, respectively.
(7) The sales and use tax returns were signed by Cindy Murray, as bookkeeper, for periods in 1995, 1996 and 1997.
Ms. Murray is the Taxpayer's assistant at his law firm.
(8) Beginning in January 1998, the sales tax returns were signed by C. L. Clodfelter, as bookkeeper, through the balance
of the assessed periods.
(9) The corporation ceased conducting business in January 1999.
(10) The corporation was a small, closely held, family-owned company with no more than two shareholders at any one
time. Taxpayer originally incorporated the company and remained its principal executive officer until it ceased
conducting business, including the assessed periods. Since there was no senior financial corporate officer, Taxpayer
as chief executive officer was legally responsible for filing tax returns and paying all company debts.
(11) In October 1999, assessments were imposed against the Taxpayer personally pursuant to N.C.G.S. 105-253 as the
responsible officer for the corporation.
(12) Notices of Proposed Assessment were mailed to the Taxpayer on October 15, 1999.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
(1) The liability of a responsible officer is satisfied upon the timely remittance of the tax by the corporation or the
limited liability company.
(2) If the tax remains unpaid after it is due and payable, the Secretary of Revenue may assess the tax against and collect
the tax from any responsible officer in accordance with the procedures for assessing and collecting tax from a
taxpayer.
(3) As used in N.C.G.S. 105-253, the term responsible officer means the president and treasurer of a corporation.
(4) Since the rules of evidence do not apply to an administrative tax hearing conducted under N.C.G.S. 105-241.1(c),
Taxpayer's letter of July 22, 1999, is properly in the record. The letter, from the Taxpayer's attorney to the
Department, seeks a compromise of the November 1995 assessment.
(5) On the line designated "Total Amount Due State and County" on the return for each of the assessed periods, the
amount of tax due was entered. This indicates that the person preparing the return had determined that there was
sales tax due to the State of North Carolina.
(6) In order for the sales tax liabilities to have been reported on both the monthly sales tax returns and the corresponding
corporate franchise and income tax returns, the tax must have been collected, as that is the only way the liability
could have been incurred and properly reported in the corporation's accounting records.
(7) Taxpayer has produced no documentation suggesting that sales tax was not collected as reported on the sales tax
returns and as noted on the corporate income and franchise returns.
(8) Pursuant to N.C.G.S. 105-241.1 (a), the assessments have been properly based upon financial information prepared
by and obtained from the corporation, and constitute the best information available.
(9) N.C.G.S. 105-164.4, which levies tax on the sale of manufactured homes, imposes the tax on the retailer, not the
lender or other third parties.
(10) Failure to make reasonable and prudent inquiry into the proper procedures for remittance of sales tax or to determine
if the tax were paid by another person fails the test of "reasonable care" required in N.C.G.S. 105-253.
(11) The Taxpayer constituted a responsible officer for sales tax liability incurred by this corporation because he should
have known in the exercise of reasonable care that sales tax was being collected by the corporation on retail sales of
manufactured homes and not being remitted to the State.
(12) The Taxpayer, as president of the corporation, is a responsible officer of the corporation under N.C.G.S. 105-253.
The record shows that sales tax was collected by the corporation on the retail sales of manufactured homes and the
Taxpayer has produced no evidence to show otherwise.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1844
(13) The Taxpayer is personally liable under N.C.G.S. 105-253(b)(1) for the sales taxes collected by the corporation and
not remitted to the State.
(14) The Taxpayer is personally liable for the sales taxes pursuant to N.C.G.S. 105-253(b)(2), as he did not exercise
reasonable care with regard to their collection and remittance.
(15) Notices of Assessment for the periods of November 1995, December 1995, April 1996 through March 1997, June
1997 through July 1997, September 1997 through January 1998, March through April 1998, and July through
August 1998, were properly issued pursuant to N.C.G.S. 105-241.1.
(16) The Taxpayer timely protested his Notices of Proposed Assessment dated October 15, 1999.
DECISION
The Taxpayer was the president of Dependable Housing, Inc., trading as Westwood Homes, a North Carolina corporation
engaged in the business of selling manufactured housing at retail. The corporation filed sales and use tax returns for the periods in
question, reporting sales tax due, but sent the returns without remittance of the tax. Although sales tax assessment notices were sent to
the corporation, it did not protest any of the assessments so the Department of Revenue billed the assessments as final. The
corporation ceased conducting business in January 1999. In October 1999, an assessment was made against the Taxpayer personally
pursuant to N.C.G.S. 105-253 as the responsible corporate officer for the corporation. As stated in the Assistant's Secretary's final
decision the Department argued that the Taxpayer, as the president of the corporation, is responsible for the sales taxes collected but
not paid to the State under both subparagraphs 1 and 2 of N.C.G.S. 105-253 (b).
N.C.G.S. 105-253 reads in pertinent part that:
"(b) Each responsible officer is personally and individually liable for all of the following:
(1) All sales and use taxes collected by a corporation or limited liability company upon its taxable transactions.
(2) All sales and use taxes due upon taxable transactions of a corporation or limited liability company but upon
which it failed to collect the tax, but only if the person knew, or in the exercise of reasonable care should
have known, that tax was not being collected."
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After
the Board conducts a hearing this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
The Board having conducted an administrative hearing, and having considered the Petition, the brief, the arguments and the
record in this matter, concludes that the findings of fact contained in the Assistant Secretary's decision were fully supported by
competent evidence in the record; that the conclusions of law made by the Assistant Secretary were fully supported by the findings of
fact; and the Assistant Secretary's final decision sustaining the proposed assessment of additional sales and use tax was fully supported
by the conclusions of law.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the Assistant Secretary's final decision sustaining the
proposed assessment of sales and use tax for the periods of November through December 1995, April 1996 through March 1997, June
through July 1997, September 1997 through January 1998, March through April 1998, and July through August 1998 be and is hereby
Confirmed.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1845
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated March 16, 2001 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 397
)
vs. )
)
Farelia Glover Fleming, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Thursday, September 5, 2002, upon Farelia Glover Fleming's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, entered on December
5, 2001, sustaining the assessment of unauthorized substance tax in the amount of $29,000.00, plus interest as required by law.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
Mr. and Mrs. Fleming appeared at the hearing. David J. Adinolfi, II, Associate Attorney General, represented the North
Carolina Secretary of Revenue at the hearing.
STATEMENT OF FACTS AND CASE
Between April 19, 2000 and January 12, 2001, the Taxpayer obtained 50 hydrocodone prescriptions from numerous doctors
and a registered nurse and had them filled a various pharmacies. Investigators interviewed ten of the doctors involved in this matter
and stated that the Taxpayer failed to inform them that she was also being prescribed the Schedule III narcotic hydrocodone by other
physicians. Based upon the investigation, 36 of the prescriptions, totaling 1,416 dosages were deemed fraudulent and therefore
subject to the unauthorized substance tax. On March 16, 2001, the Department of Revenue issued an unauthorized substance tax
assessment against the Taxpayer.
Taxpayer appeals from an adverse decision of the Assistant Secretary of Revenue entered on December 5, 2001 sustaining a
proposed assessment of an unauthorized substance tax in the amount of $29,000.00 together with interest as allowed by law. The
Assistant Secretary, under the provisions of G.S. 105-260.1, scheduled a hearing in this matter. The Taxpayer and her husband, who
is an attorney, appeared at the hearing before the Assistant Secretary. Also appearing at the hearing was Taxpayer's physician, Dr.
Rudolph J. Maier.
At the hearing before the Assistant Secretary, the Taxpayer's primary argument is that she obtained the pills to combat the
extreme chronic pain she suffers from due to migraines and fybromyalgia. Mr. Fleming argued that his wife is essentially
unemployable due to her illness, and as no assets, and that the Department of Revenue should accept her offer in compromise. After
the hearing, the Assistant Secretary issued a final decision that affirmed the assessment in the amount of $29,000.00 and waived the
$11,600 penalty imposed against the Taxpayer.
In the Petition filed with the Board, the Taxpayer argues that the intent of the Unauthorized Substance Tax is to combat drug
trafficking by levying a punitive tax burden upon drug dealers. Since she is not a drug dealer, the Taxpayer contends that the
assessment should be dismissed. The Taxpayer further argues that she has a limited earning capacity due to her various health
problems and has requested the Department of Revenue to accept her $2,100 offer in compromise or cancel the assessment.
ISSUES:
1. Did the Taxpayer have actual/or constructive possession of hydrocodone without proper tax stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance excise tax?
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1846
FINDINGS OF FACT
After considering the petition, brief, record and considering the arguments presented by the parties, the Board makes the
following finding of fact:
1. An Assessment of Unauthorized Substance Tax was made against the Taxpayer on March 16, 2001, in the sum of
$29,000.00 tax, $11,600.00 penalty and $1,333.62 interest, for a total proposed liability of $41,933.62, based upon
the unlawful possession of 1,416 dosages of hydrocodone for the period at issue.
2. The Taxpayer made a timely objection and application for hearing.
3. The Taxpayer suffers from medical conditions that cause her to have chronic pain.
4. The Assistant Secretary, after conducting the hearing, sustained the proposed tax assessment together with interest
as allowed by law, but waived the penalty.
5. The Taxpayer filed a timely notice of intent and petition for administrative review with the Board.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon the Taxpayer who objects to an assessment to overcome that presumption.
3. Pursuant to G.S. 105-113.109, a dealer who actually or constructively possesses an unauthorized substance in this
State, upon which the tax has not been paid, is required to purchase and affix the appropriate stamp. Tax is due from
the dealer at the time the dealer comes into possession of the unauthorized substance.
4. The Taxpayer, as a matter of law, is not a dealer as that term is defined in G.S. 105-113.109 and is therefore not
liable for the proposed assessment issued against her on March 16, 2001, in the amount of $29,000 tax, together with
interest.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After the Board
conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
The Board having conducted an administrative hearing in this matter, and having considered the petition, the brief, the record
and final decision, concludes that the findings of fact contained in the Assistant Secretary's final decision are not supported by
competent evidence in the record; that based upon the findings of fact, the Assistant Secretary's conclusions of law were not fully
supported by the findings of fact; therefore the Assistant Secretary's final decision should be reversed.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the Assistant Secretary final decision
sustaining the proposed tax assessment together with interest against the Taxpayer be and is hereby
REVERSED.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1847
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated July24, 2001 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 398
)
vs. )
)
James M. Barbee, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Thursday, September 5, 2002, upon James M. Barbee's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings entered on April 24,
2002, sustaining the assessment of unauthorized substance tax for the period of July 24, 2001.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
The Taxpayer and his attorney, George Hughes appeared at the hearing. David J. Adinolfi, II, Associate Attorney General,
appeared at the hearing for the North Carolina Secretary of Revenue at the hearing.
Pursuant to G.S. 105-113.111(a) and G.S. 105-241.1, a Notice of Unauthorized Substance Tax Assessment was issued to the
Taxpayer on July 24, 2001. The notice related to a proposed assessment of tax, penalty and interest in the total amount of $38,052.00
based upon the possession of 27,180 grams of marijuana. The assessment alleged that on February 25, 2001, the Taxpayer possessed
a total of 27,180 grams of marijuana. After conducting a hearing, the Assistant Secretary entered his decision sustaining the proposed
assessment against the Taxpayer. Thereafter, the Taxpayer, through counsel, timely filed a notice and petition for administrative
review of the Assistant Secretary's Final Decision with the Tax Review Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of marijuana without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance tax?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated as follows:
1. US-1, Form BD-10, "Notice of Unauthorized Substance Tax Assessment," dated July 24, 2001.
2. US-2, Letter from the Taxpayer's attorney, dated August 17, 2001, objecting to the assessment and requesting a
hearing.
3. US-3, Letter to the Taxpayer's attorney, dated August 29, 2001, advising him that his client's Administrative Tax
Hearing was scheduled for November 20, 2001.
4. US-4, Forms BD-4, "Report of Arrest and/or Seizure Involving Nontaxpaid (Unstamped) Controlled Substances,"
naming the Taxpayer as the possessor of the controlled substance.
5. US-5, The Montgomery County Sheriff's Office incident report, including the voluntary statement of the Taxpayer.
6. US-6, Memorandum from E. Norris Tolson, Secretary of Revenue, dated May 16, 2001, delegating to Eugene J.
Cella, Assistant Secretary of Administrative Hearings, the authority to hold any hearing required or allowed under
Chapter 105 of the North Carolina General Statutes.
FINDINGS OF FACT
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1848
The Board, after conducting a hearing in this matter and after reviewing the petition, the final decision and the record from
the proceeding before the Assistant Secretary, makes the following findings of fact:
1. The Board has jurisdiction over the parties and subject matter of this appeal.
2. The Taxpayer filed a timely notice of intent and petition for administrative review of the Assistant Secretary's final
decision that was entered on April 24, 2002.
3. The record does not contain sufficient evidence to show that the Taxpayer possessed 29,221 grams of marijuana as
set for in the proposed assessment of on July 24, 2001 and there is no evidence to show that the Taxpayer purchased
and possessed five pounds of marijuana every two weeks during the six months prior to July 13, 2001.
4. For the period at issue, the Taxpayer possessed 1958.3 grams of marijuana.
5. The proposed assessment of unauthorized substance tax, issued on July 24, 2001, in the sum of $102,273.50 tax,
$40,909.40 penalty and $681.82 interest, for a total proposed liability of $143,864.72, is not valid.
6. No tax stamps were purchased for or affixed to the 1,958.3 grams of marijuana as required by law.
CONCLUSIONS OF LAW
Based upon the foregoing findings of fact, the Board makes the following conclusions of law:
1. Even though the assessment of tax in this matter is presumed to be correct, the Taxpayer may overcome the
presumption by producing any evidence showing that he did not possess 29,221 grams of marijuana at the time of
his arrest. Based upon the evidence, the Taxpayer has overcome the presumption by producing evidence to show
that he only possessed 1,958.3 grams of marijuana for the period at issue.
2. G.S. 105-113.106(3) defines a dealer as "a person who actually or constructively possesses more than 42.5 grams of
marijuana, seven or more grams of any other controlled substance that is sold by weight, or 10 or more dosage units
of any other controlled substance that is not sold by weight."
3. Pursuant to G.S. 105-113.109, a tax is imposed against a dealer who possesses an authorized substance in this State
upon which the tax has not been paid, as evidence of a stamp.
4. The Taxpayer is a dealer since he possessed 1,958.3 grams of marijuana for the period at issue upon which the tax
had not been paid.
5. The Taxpayer is liable for the tax, penalty and interest until fully paid for the possession of 1,958.3 grams of
marijuana. and the proposed assessment against the Taxpayer should be adjusted accordingly.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After
the Board conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
The Board having conducted a hearing in this matter and having considered the petition, the brief, the final decision and the
documents of record, concludes that the Assistant Secretary did not properly determine that the Taxpayer possessed 27,180 grams of
marijuana. This Board determines, based upon the record, that the Taxpayer only possessed 1,958.3 grams of an unauthorized
substance for the period at issue and that the proposed assessment should be amended to reflect a tax due, plus penalty and interest
based upon Taxpayer's possession of 1,958.3 grams of marijuana. Thus, the Board reduces the tax assessment levied against the
Taxpayer since he did not possess 27,180 grams of marijuana for the period at issue.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that proposed assessment be and is hereby reduced to reflect the
appropriate tax plus penalty and interest as allowed by law based upon Taxpayer's possession of 1,958.3 grams of marijuana for the
period at issue.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1849
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated May 10, 2000 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 399
)
vs. )
)
Troy Ellington Stainback, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Wednesday, June 12, 2002, upon Troy Ellington Stainback's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, of the North Carolina
Department of Revenue entered on October 10, 2001, sustaining the assessment of unauthorized substance tax for the period of May
10, 2000.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
Attorney Michael S. Petty appeared at the hearing on behalf of the Taxpayer. David J. Adinolfi, II, Assistant Attorney
General appeared at the hearing on behalf of the Secretary of Revenue.
Upon calling this matter for hearing, counsel for the parties advised the Board of their settlement discussion regarding the
proposed assessment. Since all parties where present, the Board proceeded with the hearing and considered the petition, the brief, the
final decision, the documents of record, and the arguments presented, but delayed, at counsel's request, entry of the final decision until
further notice regarding the settlement. The Board, having received no notice of a settlement in the matter, renders the following
decision.
Pursuant to N.C. Gen. Stat. § 105-113.111(a) and N.C. Gen. Stat. § 105-241.1, a Notice of Unauthorized Substance Tax
Assessment was issued to the Taxpayer on May 10, 2000. The notice related to a proposed assessment of tax, penalty and interest in
the total amount of $35,166.67 based upon the possession of 500 grams of cocaine. The assessment alleged that on May 4, 2000, the
Taxpayer was in unauthorized possession of 500 grams of cocaine that did not have the proper tax stamps affixed thereto. The
Taxpayer objected to the proposed assessment and requested a hearing before Secretary of Revenue. After conducting a hearing, the
Assistant Secretary entered his decision sustaining the proposed assessment against the Taxpayer. Thereafter, the Taxpayer, through
counsel, timely filed a notice and petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review
Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of cocaine without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance excise tax?
EVIDENCE
The evidence submitted to the Assistant Secretary and included in the record for the Board's review is stated as follows:
1. US-1 Form BD-10, "Notice of Unauthorized Substance Tax Assessment," dated May 10, 2000.
2. US-2 Letter from the Taxpayer's attorney, dated July 20, 2000, requesting a hearing.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1850
3. US-3 Letter to the Taxpayer's attorney, dated August 8, 2000, informing him that his client's Administrative Tax
Hearing was scheduled for September 29, 2000.
4. US-4 Letter from the Taxpayer's attorney, dated September 26, 2000, requesting a continuance.
5. US-5 Form BD-4, "Report of Arrest and/or Seizure Involving Nontaxpaid (Unstamped) Controlled Substances,"
which names the Taxpayer as the possessor of the controlled substances.
6. US-6 Incident report by Wilson County Sheriff's Office, including suspect statements and the SBI lab report.
FINDINGS OF FACT
The Board reviewed the following findings of fact in the Assistant Secretary's decision in this matter:
1. On May 16, 2001, E. Norris Tolson, Secretary of Revenue, delegated to Eugene J. Cella, Assistant Secretary of
Administrative Hearings, the authority to hold any hearing required or allowed under Chapter 105 of the North
Carolina General Statutes.
2. Assessment of Unauthorized Substance Tax was made against the Taxpayer on May 10, 2000, in the sum of
$25,000.00 tax, $10,000.00 penalty and $166.67 interest, for a total proposed liability of $35,166.67, based on
possession of 500 grams of cocaine.
3. The Taxpayer made a timely objection and application for hearing.
4. The State Bureau of Investigation's lab report stated the evidence submitted for analysis was 517.2 grams of cocaine.
5. The Taxpayer was the individual who wanted to buy the cocaine and he enlisted the services of two others to do so.
Further, the Taxpayer supplied the money, albeit counterfeit, to purchase the cocaine.
6. By enlisting the services of two others to obtain the cocaine, they both became the agents of the Taxpayer. One of
those agents clearly took possession of the cocaine. He was able to walk, then run with the cocaine, before
eventually throwing it under a parked bus. All of these acts are consistent with having possession and control of the
substance.
7. On May 4, 2000, the Taxpayer had constructive possession of 500 grams of cocaine by virtue of his agent having
actual possession of the same.
8. The cocaine used in the "reversal" drug deal has been previously taxed, but the Unauthorized Substances Tax
Division's records reflect that the taxes on this 500 grams of cocaine has not previously been collected.
CONCLUSIONS OF LAW
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon Taxpayer who objects to an assessment to overcome that presumption, and this burden was not
met.
3. On May 4, 2000, the Taxpayer possessed 500 grams of cocaine and was therefore a dealer as that term is defined in
N.C. Gen. Stat. 105-113.106.
4. The Taxpayer is liable for $25,000.00 tax, $10,000.00 penalty and interest until date of full payment.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by N.C. Gen. Stat. 105-
241.2(b2). After the Board conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
Pursuant to N.C. Gen. Stat. 105-241.1(a), a proposed tax assessment is presumed to be correct and the burden is on the
Taxpayer to rebut that presumption. Since the Taxpayer failed to provide any evidence to overcome the presumption, the Assistant
Secretary properly determined that the Taxpayer possessed an unauthorized substance on May 4, 2000.
The Board having conducted a hearing in this matter and having considered the petition, the brief, the final decision and the
documents of record, concludes that the Assistant Secretary properly determined that the Taxpayer possessed an unauthorized
substance and was a dealer as that term is defined in N.C. Gen. Stat. 105-113.106(3) and is therefore liable for the assessment imposed
against him.
WHEREFORE, THE TAX REVIEW BOARD ORDERS that the tax assessment levied against the Taxpayer be and is
hereby Confirmed.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1851
Made and entered into the 15th day of January 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commis sion
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1852
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Unauthorized )
Substance Tax dated September 29, 2000 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 400
)
vs. )
)
Kelly Sue Locklear, )
Taxpayer )
This Matter was heard before the Tax Review Board (hereinafter "Board") in the City of Raleigh, North Carolina, in the
office of the State Treasurer, on Thursday, September 5, 2002, upon Kelly Sue Locklear's (hereinafter "Taxpayer") petition for
administrative review of the Final Decision of Eugene J. Cella, Assistant Secretary for Administrative Hearings, entered on September
10, 2001, sustaining the assessment of unauthorized substance tax for the period of September 29, 2000.
Chairman Richard H. Moore, State Treasurer, presided over the hearing with Jo Anne Sanford, Chair, Utilities Commission
and duly appointed member, Noel L. Allen, Attorney at Law participating.
Thomas W. Pleasant, counsel for the Taxpayer appeared at the hearing. David J. Adinolfi, II, Associate Attorney General,
appeared at the hearing on behalf of the North Carolina Secretary of Revenue.
A Notice of Unauthorized Substance Tax Assessment was issued to the Taxpayer, assessing $59,927.00 tax, $23,970.80
penalty and 399.51 interest, for a total proposed liability of $84,297.31. The assessment alleged that on September 29, 2000, the
Taxpayer was in unauthorized possession of 17,122 grams of marijuana without the proper tax stamps affixed to the substance. The
Taxpayer protested the assessment and requested a hearing before the Secretary of Revenue. The Taxpayer was not present or
represented at the August 24, 2001 hearing before the Assistant Secretary and no evidence was offered at the hearing on behalf of the
Taxpayer. After conducting the hearing, the Assistant Secretary issued a final decision on September 10, 2001 that sustained the
assessment against the Taxpayer. Taxpayer then filed a notice of intent and petition for administrative review with the Tax Review
Board.
ISSUES
The issues considered by the Board upon administrative review of this matter are stated as follows:
1. Did the Taxpayer have actual and/or constructive possession of marijuana without the proper stamps affixed?
2. Is the Taxpayer subject to the assessment of unauthorized substance tax?
FINDINGS OF FACT
The Board reviewed the following findings of fact in the Assistant Secretary's final decision that was issued in this matter:
1. Assessment of Unauthorized Substance Tax was made against the Taxpayer on September 29, 2000, in the sum of
$59,927.00 tax, $23,970.80 penalty and $399.51 interest, for a total proposed liability of $84,297.31, based on
possession of 17,122 grams of marijuana.
2. The Taxpayer made a timely objection and application for hearing.
3. Neither the Taxpayer nor anyone representing the Taxpayer appeared at the hearing to offer arguments or evidence
in support of the objections to the assessment.
4. Per the State Bureau of Investigation's lab analysis, the weight of the marijuana is 17,191.44 grams.
5. On September 29, 2000, the Taxpayer possessed 17,191.44 grams of marijuana.
6. No tax stamps were purchased for or affixed to the marijuana as required by law.
CONCLUSIONS OF LAW
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1853
The Board reviewed the following conclusions of law made by the Assistant Secretary in his decision regarding this matter:
1. An assessment of tax is presumed to be correct.
2. The burden is upon the Taxpayer who objects to an assessment to overcome that presumption.
3. The Taxpayer possessed 17,191.44 grams of marijuana on September 29, 2000, and was therefore a dealer as that
term is defined in G.S. 105-113.106(3).
4. The Taxpayer is liable for $59,927.00 tax, $23,970.80 penalty and interest until date of full payment, based upon the
17,122 grams specified in the Notice dated September 29, 2000.
DECISION
The scope of administrative review for petitions filed with the Tax Review Board is governed by G.S. 105-241.2(b2). After the Board
conducts a hearing, this statute provides in pertinent part:
(b2). "The Board shall confirm, modify, reverse, reduce or
increase the assessment or decision of the Secretary."
Pursuant to G.S. 105-241.1(a), a proposed tax assessment is presumed to be correct and the burden is on the Taxpayer to
rebut that presumption. From a review of the record, the Taxpayer failed to provide any evidence to overcome the presumption.
Thus, the Tax Review Board having conducted an administrative hearing in this matter and having considered the petition, the briefs,
the documents of record, and the Assistant Secretary's final decision, concludes that the findings of fact made by the Assistant
Secretary were supported by competent evidence in the record; that based upon the findings of fact, the Assistant Secretary's
conclusions of law were fully supported by the findings of fact; therefore the decision of the Assistant Secretary should be confirmed.
WHEREFORE, THE TAX REVIEW BOARD ORDERS AND DECREES that the Assistant Secretary's final decision,
entered on September 10, 2001 in this matter, be and is hereby confirmed in every respect.
Made and entered into the 19th day of December 2002.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1854
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Year 2000 by )
The Secretary of Revenue of the State of )
North Carolina ) ADMINISTRATIVE DECISION
) NUMBER: 401
)
vs. )
)
Frank L. and Linda J. Esau, )
Taxpayers )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Frank L. and Linda J. Esau (hereinafter "Taxpayers") regarding the Final Decision of Eugene J. Cella, Assistant
Secretary for Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the
proposed assessment of additional individual income tax liability for taxable year 2000.
Pursuant to G.S. 105-241.1, an assessment proposing additional tax, penalty and accrued interest totaling $593.22 for taxable
year 2000 was mailed to the Taxpayers on December 13, 2001. The Taxpayers protested the assessment and filed a request for an
administrative hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on August 29, 2002,
that sustained the proposed assessment against the Taxpayers for tax year 2000, but the tax liability was modified to allow credit for
the North Carolina income tax withheld. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and petition for
administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayers' petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayers' petition for administrative review be
and is hereby Dismissed.
Made and entered into the 4th day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1855
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Year 2000 by )
The Secretary of Revenue of the State of )
North Carolina ) ADMINISTRATIVE DECISION
) NUMBER: 402
)
vs. )
)
James and Melanie Dunham, )
Taxpayers )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by James B. and Melanie Dunham (hereinafter "Taxpayers") regarding the Final Decision of Eugene J. Cella, Assistant
Secretary for Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the
proposed assessment of additional individual income tax liability for taxable year 2000.
Pursuant to G.S. 105-241.1, an assessment proposing additional tax, penalty and accrued interest totaling $1,733.09 for
taxable year 2000 was mailed to the Taxpayers on December 13, 2001. The Taxpayers protested the assessment and filed a request for
an administrative hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on June 25, 2002,
sustaining the proposed assessment against the Taxpayers for individual income tax liability, plus penalty and accrued interest in the
total amount of $1,769.87 for taxable year 2000. Pursuant to G.S. 105-241.2, the Taxpayers filed a notice of intent and petition for
administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayers' petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayers' petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayers' petition for review administrative be
and is hereby Dismissed.
Made and entered into the 3rd day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1856
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1999 and 2000 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 403
)
vs. )
)
Jerry T. Edmundson, )
Taxpayer )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Jerry T. Edmundson (hereinafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary
for Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessment of additional individual income tax liability for taxable years 1999 and 2000.
Pursuant to G.S. 105-241.1, assessments proposing additional tax, penalty and accrued interest totaling $796.00 for taxable
years 1999 and 2000 were mailed to the Taxpayer on December 13, 2001. The Taxpayer protested the assessments and filed a request
for hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on July 31, 2002, sustaining the
proposed assessments, plus penalty and accrued interest against the Taxpayer for individual income tax liability in the total amount of
$1,290.55 for taxable years 1999 and 2000. Pursuant to G.S. 105-241.2, the Taxpayer filed a notice of intent and petition for
administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayer's petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 3rd day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1857
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Proposed Assessments of Additional )
Income Tax for the Taxable Years 1995 and 1996 by )
The Secretary of Revenue of North Carolina )
) ADMINISTRATIVE DECISION
) NUMBER: 404
)
vs. )
)
Michael W. May, )
Taxpayer )
THIS MATTER is before the Regular Tax Review Board (hereinafter "Regular Board") upon petition for administrative
review filed by Michael W. May (here inafter "Taxpayer") regarding the Final Decision of Eugene J. Cella, Assistant Secretary for
Administrative Hearings of the North Carolina Department of Revenue (hereinafter "Assistant Secretary"), sustaining the proposed
assessment of additional individual income tax liability for taxable years 1995 and 1996.
Pursuant to G.S. 105-241.1, assessments proposing additional tax, penalty and accrued interest totaling $17,522.88 for tax
year 1995, and $10,620.28, for tax year 1996 were mailed to the Taxpayer June 27, 2001. The Taxpayer protested the assessments
and filed a request for hearing. After conducting a hearing, the Assistant Secretary of Revenue entered a Final Decision, on June 18,
2002, sustaining the proposed assessments against the Taxpayer for individual income tax liability in the total amount of $18,469.09,
$10,157.52 for taxable year 1995 and $8,311.57 for taxable year 1996. Pursuant to G.S. 105-241.2, the Taxpayer filed a notice of
intent and petition for administrative review of the Assistant Secretary's Final Decision with the Tax Review Board.
Pursuant to G.S. 105-241.2(c), the Board has examined the petition, the records and documents transmitted by the North
Carolina Secretary of Revenue pertaining to this matter; and it appearing to the Board that the Taxpayer's petition should be dismissed
since the grounds and arguments upon which relief is sought have been repeatedly rejected by the Courts and are deemed lacking in
legal merit. Thus, the Board concludes that Taxpayer's petition for administrative review is frivolous and is filed for the purpose of
delay.
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that Taxpayer's petition for administrative review be
and is hereby Dismissed.
Made and entered into the 3rd day of February 2003.
TAX REVIEW BOARD
Signature
Richard H. Moore, Chairman
State Treasurer
Signature
Jo Anne Sanford, Member
Chair, Utilities Commission
Signature
Noel L. Allen, Appointed Member
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1858
STATE OF NORTH CAROLINA BEFORE THE
TAX REVIEW BOARD
COUNTY OF WAKE
IN THE MATTER OF:
The Denial of Claims for Refund of Sales and )
Use Tax for the Periods of November 1, 1993 )
through June 30, 1996 and January 1, 1997 )
through August 21, 1999 by the Secretary of ) ADMINISTRATIVE DECISION
Revenue of the State of North Carolina ) NUMBER: 405
)
vs. )
)
Morton Buildings, Inc. )
Taxpayer )
This Matter was heard before the Regular Tax Review Board (hereinafter "Board") in the City of Raleigh, Wake County,
North Carolina, on Wednesday, December 18, 2002, upon a petition filed by Morton Buildings, Inc. (hereafter "Taxpayer") for
administrative review of the Final Decision of the Assistant Secretary of Revenue entered on 24 May 2002 denying refund claims of
sales and use taxes for the periods of November 1, 1993 through June 30, 1996 and January 1, 1997 through August 31, 1999.
Chairman Richard H. Moore, State Treasurer presided over the hearing with ex officio member Jo Anne Sanford, Chair,
Utilities Commission and duly appointed member, Noel L. Allen, Attorney at Law participating.
Attorneys Charles B. Neely, Jr., Nancy S. Rendleman and Abraham M. Stranger appeared at the hearing on behalf of the
Taxpayer. George W. Boylan, Special Deputy Attorney General, appeared at the hearing on behalf of the Secretary of Revenue.
STATEMENT OF FACTS
Morton Buildings, Inc. ("Taxpayer") is an Illinois corporation having its principal place of business in Morton, Illinois.
Taxpayer is engaged in the business of manufacturing and installing prefabricated timber frame metal-sheathed buildings for use by
farm and industry in approximately forty (40) states. The overall style of the buildings manufactured by the Taxpayer is uniform, but
the dimensions of the buildings and its components are varied and customized to suit the purchaser's needs.
The Taxpayer fabricates and erects in North Carolina prefabricated buildings pursuant to performance contracts. Taxpayer
purchases the raw materials (steel and lumber) used in its business in bulk outside of North Carolina and stores the materials in its own
warehouses at various locations outside of this State. At factories outside of North Carolina, the Taxpayer constructs building
components from the raw materials. These building components include such items as trusses, columns, metal panels, and overhang
rafters. Taxpayer ultimately incorporates the building components into the buildings that it constructs in North Carolina.
STATEMENT OF CASE
On December 13, 1996 and December 27, 1999 the Taxpayer submitted claims for refund for the amount of sales and use tax
that Taxpayer remitted on the purchases of tangible personal property that was used to fabricate building components at the Taxpayer's
out-of-state facilities. Thereafter, the Taxpayer brought the building components into North Carolina to perform building contracts.
On January 31, 2001, the North Carolina Department of Revenue notified the Taxpayer's representative that the claims for refund were
denied. On February 23, 2001, the Taxpayer's representative notified the North Carolina Department of Revenue that the Taxpayer
objected to the denial of the refund claims and requested a hearing before the Secretary of Revenue. After conducting a hearing, the
Assistant Secretary of Revenue entered a Final Decision on May 24, 2002 denying Taxpayer's refund claims of sales and use taxes for
the periods of November 1, 1993 through June 30, 1996 and January 1, 1997 through August 31, 1999. Pursuant to N.C.G.S. § 105-
241.2, Taxpayer's attorney timely filed a notice of intent and petition for administrative review of the Assistant Secretary's Final
Decision with the Tax Review Board.
ISSUE
The issue to be considered by the Board on review of this matter is stated as follows:
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1859
Whether the Taxpayer is liable for use tax on its purchases of tangible personal property incorporated into building
components at the out-of-state locations for those buildings components that are brought into the State and used in the fulfillment of
performance contracts to erect structures.
EVIDENCE
The Tax Review Board reviewed the following evidence presented by the parties at the hearing before the Assistant Secretary
of Revenue:
E-1 Memorandum dated May 16, 2001 from the Secretary of Revenue to the Assistant Secretary of Administrative Hearings.
E-2 Taxpayer's claim for refund for the period January 1, 1993 through June 30, 1996 and statement of facts and grounds for
recovery dated December 13, 1996.
E-3 Taxpayer's claim for refund for the period January 1, 1997 through August 31, 1999 and statement of facts and grounds for
recovery dated December 27, 1999.
E-4 Letter dated December 18, 1996 from the taxpayer's representative to the Department.
E-5 Letter dated January 14, 1997 from the Department to the taxpayer.
E-6 Letter dated April 15, 1997 from the Department to the taxpayer's representative.
E-7 Letter dated April 22, 1997 from the taxpayer's representative to the Department.
E-8 Letter dated August 1, 1997 from the Department to the taxpayer's representative.
E-9 Letter dated September 16, 1997 from the taxpayer's representative to the Department.
E-10 Letter dated October 20, 1997 from the Department to the taxpayer's representative.
E-11 Letter dated November 17, 1997 from the taxpayer's representative to the Department.
E-12 Letter dated December 23, 1997 from the taxpayer's representative to the Department.
E-13 Letter dated December 31, 1997 from the Department to the taxpayer's representative.
E-14 Letter dated March 20, 1998 from the Department to the taxpayer's representative.
E-15 Letter dated December 28, 1999 from the taxpayer's representative to the Department.
E-16 Letter dated February 3, 2000 from the Department to the taxpayer's representative.
E-17 Letter dated January 5, 2001 from the taxpayer's representative to the Department.
E-18 Letter dated January 31, 2001 from the Department to the taxpayer's representative.
E-19 Letter dated February 23, 2001 from the taxpayer's representative to the Department.
E-20 Letter dated March 6, 2001 from the Department to the taxpayer's representative.
E-21 Letter dated June 7, 2001 from the Department to the taxpayer's representative.
E-22 Letter dated June 22, 2001 from the taxpayer's representative to the Department.
E-23 Letter dated July 25, 2001 from the Department to the taxpayer's representative.
E-24 Letter dated September 4, 2001 from the taxpayer's representative to the Department.
E-25 Letter dated September 10, 2001 from the Department to the taxpayer's representative.
E-26 Letter dated September 19, 2001 from the taxpayer's representative to the Department.
E-27 Letter dated October 4, 2001 from the Department to the taxpayer's representative.
E-28 Letter dated December 6, 2001 from the taxpayer's representative to the Department.
E-29 Stipulations of Fact.
E-30 Letter dated December 7, 2001 from the Department to the taxpayer's representative.
E-31 Letter dated December 13, 2001 fro m the Department to the taxpayer's representative.
E-32 Letter dated December 13, 2001 from the Assistant Secretary to the taxpayer's representative.
E-33 New York Supreme Court Appellate Division, In the Matter of Morton Buildings, Inc. v Chu, dated January 8, 1987.
E-34 Missouri Administrative Hearing Commission decision, Morton Buildings, Inc. vs. Director of Revenue, dated December 8,
1989.
E-35 Wisconsin Circuit Court decision, Wisconsin Department of Revenue vs. Morton Buildings, Inc., dated February 10, 1992.
E-36 Connecticut Supreme Court decision, Morton Buildings, Inc. v. Bannon, dated May 12, 1992.
E-37 Minnesota Supreme Court decision, Morton Buildings, Inc. v. Commissioner of Revenue, dated August 7, 1992.
E-38 Texas Court of Appeals decision, Sharp v. Morton Buildings, Inc., dated June 19, 1997.
E-39 Massachusetts Appeals Court decision, Morton Buildings, Inc. v. Commissioner of Revenue, dated August 28, 1997.
E-40 Vermont Supreme Court decision, Morton Buildings Inc. v. Vermont Department of Taxes, dated December 26, 1997.
E-41 Colorado Final Determination, In Re Morton Buildings, Inc., dated January 7, 1999.
TP-1 Brief of Petitioner Morton Buildings, Inc. dated February 6, 2002.
TP-2 State v. Roger Blackstock, 314 NC 232, 333 S.E. 2d 245 (1985).
TP-3 1957 Session Law.
FINDINGS OF FACTS
The Board reviewed and considered the following findings of fact entered by the Assistant Secretary in his decision regarding
this matter:
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1860
1. Morton seeks a refund for sales and use tax for the periods November 1, 1993 through June 30, 1996 and January 1,
1997 through August 31, 1999 (hereinafter collectively referred to as the "Tax Periods").
2. During the Tax Periods at issue, Morton timely filed all Monthly, Quarterly, and Annual Sales and Use Tax Returns
with the Department and tendered timely payments of the taxes shown thereon to be due.
3. On December 18, 1996, pursuant to N.C.G.S.§ 105-266.1, Morton filed an Application for Refund of Use Tax paid
with the Department of Revenue. This application was amended on September 16, 1997 and November 17, 1997.
The refund sought for the period of November 1, 1993 and June 30, 1996 was $94,280.71 plus interest as provided
by law. Morton's request for refund was timely under N.C.G.S.§ 105-266(c) and N.C.G.S.§ 105-266.1.
4. On December 28, 1999, pursuant to N.C.G.S.§ 105-266.1, Morton filed Morton filed an Application for Refund of
Use Tax paid with the Department of Revenue. The refund sought for the period of January 1, 1997 and August 31,
1999 was $171,184.40 plus interest as provided by law. Morton's request for refund was timely under N.C.G.S.§
105-266(c) and N.C.G.S.§ 105-266.1.
5. On February 3, 2000, the Department of Revenue denied Morton's Claim for Refund of January 1, 1997 and August
31, 1999.
6. On January 31, 2001 the Department of Revenue denied Morton's Claim for Refund for the period of January 31,
1993 through June 30, 1996 and January 1, 1997 and August 31, 1999.
7. February 23, 2001, pursuant to N.C.G.S. § 105-266.1, Morton submitted a timely request for an administrative
hearing for its refund claims.
8. The parties agree that Morton is entitled to a hearing before the Secretary or his designee for the refund claims for
the Tax Period pursuant to N.C.G.S. § 105-266.1.
9. Morton's Claims for Refund are for use tax paid on the cost of raw materials purchased and used in its out-of-state
factories to manufacture building components and hardware ("Building Components") that were incorporated by
Morton into buildings assembled in North Carolina. Morton accrued and paid use tax on the cost of the materials
used to manufacture the Building Components.
10. Pass through items ("Pass Through Items") include such items as lumber, cement, nails, staples, insulation,
windows, doors and some hardware that were purchased by Morton in final form from suppliers outside of North
Carolina. Morton's Claims for Refund state that all use taxes paid during the Tax Periods, less the amount of tax
paid for Pass Through Items, should be refunded to Morton on the grounds that the purchases on which those taxes
were paid are not subject to use tax under N.C.G.S. §105-164.6.
11. Morton's second refund claim of $171,184.20 was based on Morton's estimate that approximately 16.64% of the use
taxes paid by Morton during the second refund claim Tax Period related to Pass Through Items. This estimated
amount was deducted from the total use tax paid by Morton in calculating the refund amounts shown on the second
claim for refund. No such deduction was made from the first claim for re fund. More recently, Morton, having
computerized its records, was able to determine a more accurate percentage for use tax paid on Pass Through Items
for the State of North Carolina, such percentage being 34.3%; therefore the correct amount of the second refund
claim at issue in this case is $134,918.60. The parties agree that 34.3% is a reasonable estimate of the percentage of
use taxes paid by Morton during the Tax Periods related to Pass Through Items. Therefore, the correct amount of
the first refund claim is $61,942.43, and the total amount of refund claims in this case if $196,861.03 plus interest.
12. Taxpayers are allowed a credit against the amount of state and local use tax due in North Carolina for any state and
local sales or use tax legally due and paid to another state or local taxing jurisdiction for purchases of tangible
personal property stored, used or consumed in North Carolina. Morton has received all such credits to which it is
entitled. Such credits are not available with respect to the taxes at issue in this case.
13. The contract between Morton and its customers provides that title does not pass until the building is completed on
site by Morton and turned over to the customer. Morton bears the risk of loss for any damage to the Building
Components and other materials prior to that time. A copy of the standard form of contract between Morton and its
customers is attached as Exhibit A of the Stipulations of Fact (E-29).
14. For purposes of the taxes at issue in this case, Morton operates in the capacity of a construction contractor in North
Carolina.
15. Morton's customers own the real estate on which the buildings are erected by Morton.
16. The erection and installation of a Morton building is a permanent improvement to real property in North Carolina
for sales and use tax purposes as the contract between Morton and its customers provides for Morton to deliver,
erect, and affix a completed building in finished condition to the customer's building site at a lump sum price
specified in the contract.
17. The Building Components become a permanent improvement to real estate and when a completed building was
transferred to the customer, sales or use tax was not due on the sales price charged by Morton for the building.
18. Morton is a corporation organized under the laws of the State of Illinois. Its principal place of business is located in
Morton, Illinois. At all pertinent times Morton was qualified to do business in the state of North Carolina.
19. Morton is engaged in the production, sale, and on-site erection of prefabricated timber-frame, metal-sheathed
warehouses, and other buildings for use by farm and industry in approximately 40 states.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1861
20. Morton has no factories in North Carolina at which it manufactures Building Components but Morton does maintain
sales offices in North Carolina, from which it occasionally makes retail sales of Building Components. Morton
collects and remits North Carolina state and local sales tax upon such sales. Morton makes no claim for refund of
these sales taxes.
21. The overall style of the buildings made by Morton is uniform, but various features such as doors, windows, and
skylights may be specially ordered and the dimensions of the building itself may be varied to suit the purchaser's
needs.
22. Morton purchases the raw materials ("Raw Materials") used in its business in bulk from vendors outside North
Carolina and stores them in its own warehouses in various locations outside of North Carolina. The principal Raw
Material include, among others, steel and lumber. The Raw Materials are not purchased by Morton for application
to any particular customer order, either within or without North Carolina. Determinations of the quantities of Raw
Materials to be purchased for any given period are made by Morton based on projections on a factory-by-factory
basis based on the prior history of quantities used at the respective factories and considerations of the economy.
23. During the Tax Periods Morton had several factories, all of which were located outside North Carolina. Two of the
factories were located in Kenton, Ohio and Gettysburg, Pennsylvania. Morton manufactured Building components
for its North Carolina customers only at Morton's factories in Kenton, Ohio and Gettysburg, Pennsylvania. These
two factories also made Building Components for customers in at least 16 other states. At its factories, Morton's
employees manufactured from Raw Materials the Building Components used in erecting Morton's buildings.
24. When Morton receives an order, the necessary Raw Materials are withdrawn from storage and are consumed and
transformed by Morton in the manufacture of finished Building Components in accordance with the customer's
specifications and in the manner described in paragraphs 25 through 32 hereto. The manufacturing processes
performed by Morton in each of its various out-of-state factories is uniform.
25. The Building Components that are made by Morton include trusses, lower columns, upper columns, purlins, metal
panels, overhand rafters and hardware. The manufacturing processes performed by Morton with respect to each of
those Building Components are briefly discussed below.
26. To manufacture the trusses, the upper chords and lower chords that will form the truss are run through a machine
which cuts the chords to the proper lengths and to the proper angles at both ends of each chord. Lumber webbing,
which is attached between the upper and lower chords, is also cut to the correct length and to the correct angles. The
trusses (chords and webs) are then transferred to a fixture table where they are positioned "face-up" and metal gusset
plates are positioned at each joint. Metal gusset plates are manufactured by Morton from rolled steel. The gusset
plates are then stitched into position with a pneumatic gun nailer. The truss is then repositioned "face-down" and
additional metal gusset plates are positioned onto the joints on that side of the truss. The truss is then positioned
onto a conveyor and transported through a roller press machine. The roller press machine imbeds the metal gusset
plates into the wooden chords and webs at the pre-selected positions. The trusses include end trusses and
intermediate trusses.
27. To manufacture the lower columns, Morton utilizes preservation treated lumber. The lumber is trimmed to length as
required. The lumber is then run through Morton's column machine, a computerized manufacturing process, which
indexes the lumber to various prepositioned locations and clamps it from the top and side. While clamped, nails are
driven into the column lumber at prescribed angles. The laminating process (indexing, clamping, and nailing) is
repeated until the column is completed. The lower columns then proceed to the drilling station and holes are drilled
through the bottom of the lower columns at the prescribed locations.
28. To manufacture the upper columns, Morton cuts the lumber to length and cuts the ends of lumber to the prescribed
angles. The lumber is then run through Morton's column machine, which indexes the lumber to various
prepositioned stops as part of the computerized manufacturing process. The same laminating process (indexing,
clamping, and nailing) is used for the upper columns and the lower columns. The upper columns then are affixed
with 2-inch by 2-inch blocks on the outside of the upper columns. When assembled together, the upper columns and
the lower columns form the main support, sidewall, structural corner, and end columns (collectively, the columns).
29. To manufacture the purlins, Morton feeds the lumber through a machine, a computerized manufacturing process,
which cuts each end of the lumber to the correct length, and squares the end of the lumber. Thereafter, metal
connector plates, also manufactured by Morton, are positioned at each end of the purlin and are pressed into
position. At the same time during the manufacturing process, holes are drilled into the purlins at prepositioned
locations so that the purlins may be readily assembled to the truss at the job site. Morton also manufactures wind
ties, utilizing the same process as that used to manufacture purlins.
30. To manufacture the metal panels, Morton purchases coils of galvanized cold-rolled steel which are shipped to an
independent contractor outside North Carolina for application of coatings to the steel. The rolled steel, with applied
coatings, is then delivered to Morton's factories. When a factory receives an order, it manufactures the required
interior and exterior metal panels by processing the rolled steel through a machine that rolls channels into the steel to
add strength. The steel is then cut to specific length according to the requirements of the particular order. With the
application of different paints and produced in various sizes, the metal panels are used for a variety of purposes
including, inter alia, exterior sheeting, sidewalls and roof panels.
IN ADDITION
17:21 NORTH CAROLINA REGISTER May 1, 2003
1862
31. To manufacture the overhang rafters, Morton utilizes a manufacturing process essentially similar to that employed in
manufacturing the trusses. Anywhere between 2 and 6 pieces of lumber are cut to the proper lengths, and are cut to
the proper angles at the ends of each piece of lumber. The overhang rafter is then transferred to a fixture table where
it is positioned "face-up" and metal gusset plates, manufactured by Morton, are positioned at the various joints. The
metal gusset plates are then stitched into positions with a pneumatic gun nailer. The overhang rafters are then
repositioned "face-down" and metal gusset plates are positioned onto a conveyor and transported through a roller
press machine which inbeds the metal gusset plates into the wooden members.
32. Morton also manufactures some of the hardware for the buildings at its plants in Goodfield, Illinois, using a variety
of metal working machines; an example of manufactured hardware is the gusset plates that are used in the
manufacture of trusses. To manufacture gusset plates, galvanized coil steel is run through die machines where the
steel is cut to size, straightened and punched to create diagrams with indentations to fit with the trusses.
33. All of the transportation, loading, unloading, and erection of the buildings is performed by Morton's employees or,
in certain circumstances, by subcontractors hired by Morton. The Building Components and the Pass Through Items
are transported to the building site in North Carolina by Morton's employees in its trucks, typically in one load.
34. The erection-site crew typically consists of three members: a "crew foreman", a "lead man" and a "laborer", all of
whom are Morton employees.
35. Generally, it takes Morton's crew less than one week to complete the erection of a building.
CONCLUSIONS OF LAW
The Board reviewed and considered the following conclusions of law made by the Assistant Secretary in his decision
regarding this matter:
1. N.C.G.S. § 105-164.6(a) imposes use tax on the storage, use or consumption in this state of tangible personal
property purchased inside or outside the state for storage, use or consumption in the state on the purchase price of
each item or article of tangible personal property that is stored, used or consumed in the state.
2. N.C.G.S. § 105-164.6(b) provides that an excise tax is imposed on the purchase price of tangible personal property
purchased inside or outside the state that becomes a part of a building or other structure in the state. (Typographical
error in the Final Decision is corrected as noted in Taxpayer's Petition at page 6).
3. In N.C.G.S. § 105-164.3(49) the General Assembly has broadly defined the term "use", in pertinent part, as meaning
"… the exercise of any right or power or dominion whatsoever over tangible personal property by a purchaser
thereof….." (Typographical error in the Final Decision is corrected as noted in Taxpayer's Petition at page 6).
4. The purpose of North Carolina's sales and use tax scheme is two-fold. The primary purpose is to generate revenue.
The second purpose is to equalize the tax burden on all state residents. In re Assessment of Additional N.C. &
Orange Court Use Taxes, 312 N.C. 211, 322 S.E.2d 155 (1984).
5. The purpose of the use tax is to remove the discrimination against local merchants resulting from the imposition of a
sales tax, and to equalize the burden of the tax on property sold locally and that purchased outside of the state.
Watson Indus. v. Shaw, 235 N.C. 203, 69 S.E. 2d 505 (1952).
6. When construing a statute imposing a tax, any ambiguities are resolved in favor of the taxpayer.
7. Articles of tangible personal property that are used to fabricate building components brought into the state are used
in the same manner as property not modified or incorporated into components as contemplated under N.C.G.S. §
105-164.6(a).
8. This property becomes part of a build | {
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Edit This Favorite
2017 National Conference Location and Dates Announced
As NALS Resource Center Staff are preparing for the NALS 65th Annual Education Conference & National Forum, we are looking to the 2017 66th Annual Conference as well.
Plans have been confirmed and NALS is excited to share that Norfolk, Virginia ,will host the 66th Annual Education Conference & National Forum on October 4-7, 2017.
Norfolk is a fun, vibrant entertainment and cultural city with delicious cuisine and 144 miles of shoreline with the Chesapeake Bay, Atlantic Ocean, and countless rivers nearby to explore during conference free time.
Sheraton Norfolk Waterside Hotel is located on the Elizabeth River with uninterrupted views located directly on the water. The venue is nestled on the riverbank in the heart of downtown, where you will be just steps from diverse shopping, dining and entertainment on Granby Street, and year-round concerts and festivals at the Town Point Park waterfront esplanade. A short drive brings you to the Naval Station Norfolk or the sunny shores of Virginia Beach.
NALS conferences are well known for offering great education while creating a fun environment for you to enjoy your time away from the office. The 2017 66th Annual Education Conference & National Forum will offer no less!
REMINDER: The 2016 65th Annual Education Conference & National Forum registration is now open. Take advantage of our Early Bird Registration special and save money today on your registration fee. Click here to register. | {
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Call of Duty: Black Ops breaks $1 billion sales mark
Video games look set to break new ground in terms of revenue, what with Call of Duty: Black Ops from Activision breaking the $1 billion sales mark in just a month since its launch. In fact, more than half that figure was achieved during its first five days of release, the game already game sold more than $650 million worldwide, which places it ahead of theatrical box office, book and video game sales records for five-day worldwide sell through in dollars. In doing so, it also broke the previous worldwide record of $550 million which was set by, surprise surprise, Call of Duty: Modern Warfare 2 in 2009. Did you play a role in helping Activision achieve this record breaking feat, or do you tend to shun such “blockbusters” simply because they are too commercialized? We would say that such sales figures normally correspond with a pretty solid gaming experience, so it wouldn’t hurt to pick up a copy of this if you’re feeling bored this holiday season. [Press Release] | {
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Return to Southern Iowa GH4
I returned to Appanoose County Iowa with Nick Young of Cairn Productions. This time with a few changes to settings of my GH4 compared to the last video.
Cinelike-D does have the most dynamic range of all the cameras profiles, and it's default contrast of 0 is actually just right for most situations.
I increased saturation to +1 because I know Nick likes to push saturation in post, so I figured I'd give it to him up front.
I also set the Noise Reduction to 0 instead of the commonly used -5. If the resolution takes a hit because of this, I can't see it. And I do notice much better results in low light with the NR at this setting.
Master Ped is at 0 and iDynamic and all that unnecessary stuff is set to Off. I feel very strongly that the trend of lifting Master Ped to +10 or +15 is destroying the GH4's image. Likewise with using iDynamic with anything other than 200 ISO.
The last thing I want to mention is about zebras. I am so thankful for the Gh4's zebras for setting exposure. Back in the day, every prosumer and professional camera had zebras as an exposure tool, but when the DSLR revolution happened, those went away and nailing exposure became more difficult. Now zebras are back and and it's a joyful reunion.
I set Zebra 1 to 95% (and this is with the GH4 Luminance set to 0-255 which has a range of 0-109% brightness). Therefore, I have about 15% headroom before clipping on areas that ping the zebras. I set Zebra 2 to 60% for skin tones and, with Cinlike-D which sets middle gray 2/3 stop lower than the other profiles, I want only the highlights of skin tones to ping this. Many GH4 users are overexposing their image by using the outdated philosophy that 70% is where skin tones live. Trust me. Set your skin tones lower and you will find your GH4 footage improve dramatically. No more clipping of the red channel. | {
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Description
Tomas Petricek, a PhD student at University of Cambridge focusing on programming models, teaches us about one of his favorite programming languages, F#. The main topic is programming data with F#. You'll learn about Type Providers and Tomas will show how you can easily call REST APIs from F# using type providers and how you can access WorldBank data, but with a slight twist. All the code will be fully translated to JavaScript and will run in any web browser.
The Discussion
Let me introduce a simple comment, feel free to give us your feedback. I believe Microsoft are investing on the F# language, but I would like to know if consider F# language a real strategy language for their products, for example, recently we could use the type provider for Dynamics CRM, but it is until today not include as another language on the Dynamics SDK, I believe introduce the using of this language on the SDK products will be a positive decision for Microsoft, what do you think?
Excellent presentation. I believe that besides these very useful demos, in order for the F# community to continue growing, we really need something like the scala guys are doing with the Coursera course.
Hi all,I'm glad many people enjoyed the talk! Sorry for the delay with publishing the code samples - the two main samples were already available as part of FunScript, but I also uploaded the version used in the talk to my GitHub repository: | {
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Our Lifetime Care Plan includes:
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Sweep her off her feet with this enchanting gift set, which consists of a sterling silver pendant adorned with a heart-shaped 8 millimeter lab-created rubiy and lab-created white sapphire accents and a pair of sterling silver earrings designed with two heart-shaped 7 millimeter lab-created rubies.
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All jewelry has been enlarged to show beauty of detail. Gemstones may have been treated or enhanced by heating or irradiation. Rubies may be treated or enhanced by heating and/or filled with glass or fluxes. Gemstones require special care in jewelry repair or cleaning.
Ruby
There's no better way to demonstrate your love than by giving a ruby in celebration of a July birthday. Rubies arouse the senses, stir the imagination, and are said to guarantee health, wisdom, wealth and success in love. Ruby is a variety of the gems species corundum. It is harder than any natural gemstone except diamond, which means a ruby is durable enough for everyday wear. Fine-quality ruby is extremely rare, and the color of the gem is most important to its value. The most prized color is a medium or medium dark vivid red or slightly purplish red. If the gem is too light or has too much purple or orange, it will be called a fancy-color sapphire.
It all started when Shirley Bush agreed to become Barnett Helzberg Jr.'s wife. From that moment on he knew he was loved, and wanted to share it with the world.
"I Am Loved®" quickly went from a slogan to a button to a worldwide phenomenon. Four decades later, Shirley and Barnett are still going
Visit I am Loved | {
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Post navigation
NICK HORNBY: Every time I think, Man, I’d love to write for The Wire, I quickly realize that I wouldn’t know my True dats from my narcos. Did you know all that before you started? Do you get input from those who might be more familiar with the idiom?
DAVID SIMON: My standard for verisimilitude is simple and I came to it when I started to write prose narrative: fuck the average reader. I was always told to write for the average reader in my newspaper life. The average reader, as they meant it, was some suburban white subscriber with two-point-whatever kids and three-point-whatever cars and a dog and a cat and lawn furniture. He knows nothing and he needs everything explained to him right away, so that exposition becomes this incredible, story-killing burden. Fuck him. Fuck him to hell.
Yeah! Fuck them all to hell!
Enjoy.
(Regrettably, the rest of the interview will cost you eight bucks. I won’t spend it, but I feel I got my money’s worth already.)
Post navigation
12 responses to “The man’s an artist.”
brian stouder said on August 11, 2007 at 4:07 pm
I confess I was put off by that opening salvo, but I was won over by the last part of the free stuff –
—I want a homicide detective, or a drug slinger, or a longshoreman, or a politician anywhere in America to sit up and say, Whoa, that’s how my day is. That’s my goal. It derives not from pride or ambition or any writerly vanity, but from fear. Absolute fear. Like many writers, I live every day with the vague nightmare that at some point, someone more knowledgeable than myself is going to sit up and pen a massive screed indicating exactly where my work is shallow and fraudulent and rooted in lame, half-assed assumptions. I see myself labeled a writer, and I get good reviews, and I have the same doubts buried, latent, even after my successes. I suspect many, many writers feel this way. I think it is rooted in the absolute arrogance that comes with standing up at the community campfire and declaring, essentially, that we have the best story that ought to be told next and that people should fucking listen. Storytelling and storytellers are rooted in pay-attention-to-me onanism. Listen to this! I’m from Baltimore and I’ve got some shit you fucking need to see, people! Put down that CSI shit and pay some heed, motherfuckers! I’m gonna tell it best, and most authentic, and coolest, and… I mean, presenting yourself as the village griot is done, for me, with no more writerly credential than a dozen years as a police reporter in Baltimore and a C-average bachelor’s degree in general studies from a large state university. On paper, why me? But I have a feeling every good writer, regardless of background, doubts his own voice just a little, and his own right to have that voice heard. It’s the simple effrontery of the thing. Who died and made me Storyteller?
“pay-attention-to-me onanism”. Hmmmmmmm
(well, I understand the concept when it is said that one has written a seminal work, but sheesh!)
As someone edited to within an inch of his toleration, i still feel very guilty about giggling manaically for five minutes after reading that. I’m also a minister, y’know.
But honestly, what reader does the average editor think of? The kind of which Simon rightly says “intercourse the penguin.” (Thanks to Monty Python for the modification.) If that’s the reader, then they need a brisk smack upside the head, if not the more vigorous solution Mr. Simon proposes.
Eventually, I will take some time and turn my uber-critical gaze to the task of scrutinizing The Wire. Though I am kinda suspsicious that I will find the ‘hood described therein to be unrepresentative of B’more and that I will find this unsatisfying.
So, watch out Simon, if you think you know my city. You better be right, bitch, or I going to tell you and everyone gathered around your “campfire” to sit down and shut up.
After reading this I’m inclined to change my writing style. It makes it much easier to write about New Orleans when I don’t have to concern myself with the Limbaugh listening population.
186 chars
Marcia said on August 13, 2007 at 1:43 pm
some suburban white subscriber with two-point-whatever kids and three-point-whatever cars and a dog and a cat and lawn furniture.
Hey, that’s me. Fuck you right back, even if I do like your wife.
207 chars
Danny said on August 13, 2007 at 1:46 pm
HeeHee {snort}
14 chars
kerril said on August 14, 2007 at 1:06 pm
What Marcia said.
17 chars
Laura said on August 16, 2007 at 3:57 pm
In defense of the missus — that’s from the end of the interview; I guess it’s on the website because it’s provcative.
I think the larger point is that it’s the editors, with their reductive view of what those “average readers” want, who end up insulting their intelligence.
Plus, a lot of his best/oldest friends are surburban white people with lawn furniture . . .
374 chars
Laura said on August 16, 2007 at 3:58 pm
Provocative. I’ve had a really long day.
40 chars
nancy said on August 16, 2007 at 4:09 pm
I probably should have leapt to the genius’ defense ere this, Laura, so I apologize.
To me it was obvious what he was saying, and anyone who’s gone through the editing process knows what he’s talking about: The wussy editor who believes the first time people see a word they don’t understand, or a cultural reference they don’t get, they tune out. They have no faith in their own subscribers. It’s the old albatross joke, the one that says a copy editor’s job is to change the phrase, “the act hung like an albatross around his neck” to “the act hung like an albatross, a large, white bird, around his neck.”
Obviously it’s a judgment call, and everyone will call it differently. But I appreciate those who can craft a compelling narrative without gooping it up with too much explanation, attribution and other gum in the works. I trust the river’s current will carry me to my destination, even if I don’t recognize every tree along the way. (Not that that makes any sense.)
980 chars
Marcia said on August 18, 2007 at 8:03 am
Laura, Nancy, I was totally kidding. I thought it was great.
Nancy, I thought you at least would realize that while I may fit that demographic, I pride myself on NOT BEING ONE OF THEM!
P.S…Laura, there is now an editing feature to the comments. No one would have ever had to know about that provocative thing. | {
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At the conference, Tim brought me some cheese sauce mix from the Blue Chip Group out of Salt Lake City, Utah. This mix is like the powder from Kraft that comes in the famous blue boxes. I finally got a chance to open it up today and make Mac ‘N Cheese with some Schar penne pasta.
And we loved it!
Braden thought that the penne was cool – “pasta tubes.” The sauce got inside the tubes, too. We really enjoyed the sauce also. It was just a tiny bit lumpy, because I was tired and forgot Tim’s advice to stick it in my Magic Bullet, but it didn’t bother me.
Tim likes to put the cheese powder on his popcorn, too, something I will have to try soon.
The cheese powder can be purchased in 2 pound bags (for $8.53) or a 4 pound can (for $16.07). However, I’ve heard their shipping prices are horrendous (though I don’t know if ordering a lot would make a difference). Blue Chip Group also sells a wide range of gluten-free specialty mixes (like pancake), and food storage items (like beans, and dehydrated veggies).
If you get through Salt Lake, I’d definitely suggest picking something up and giving them a try. I will be sending my brother to get me some more cheese sauce powder when he is up there at the end of July. I’m sure he could stuff a couple of bags around the kids’ car seats.
I have never used a magic bullet, but I beat the powder in a small bowl with a small wisk and it works well. The bullet would be a good addition.
The Blue Chip cheese is really good as a nacho cheese sauce too. Mix in a bit of your favorite salsa after a mix it up.
My daughter uses it for a layered Taco like thing that she makes. She layers corn tortillas with taco meat and cheese sauce or cheese according to the mood. Then she drizzles it with salsa or Enchilada sauce. Heat until bubbly. | {
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Red Sox fans have read this story before. A popular and speedy center fielder becomes a free agent and decides to switch sides in baseball’s most heated rivalry, agreeing to a big contract with the hated Yankees.
Johnny Damon did it in 2005 and Jacoby Ellsbury followed the same template Tuesday night, coming to terms with the Yankees on a seven-year deal worth $153 million, according to major league sources.
Ellsbury was scheduled to arrive in New York for a physical Wednesday morning. The contract includes a $16 million option for 2021.
The Yankees, because of their payroll, always were considered contenders for Ellsbury despite claims they planned to control spending on free agents. The Rangers and Mariners were considered more likely destinations for Ellsbury.
After negotiating with Carlos Beltran over the weekend, the Yankees turned to Ellsbury and the agreement came together quickly.
Ellsbury’s contract was a coup for agent Scott Boras in that it eclipsed the seven-year, $142 million deal the Red Sox signed Carl Crawford to before the 2011 season.
That deal was one the Red Sox quickly came to regret as Crawford battled injuries and lofty expectations before being traded to the Dodgers in 2012.
The Yankees are taking a somewhat similar risk. Ellsbury, 30, is a dynamic player who finished second in the American League MVP voting in 2011, hitting .321 with 32 home runs and 105 RBIs.
But in the two years since, Ellsbury has hit 13 home runs and driven in 79 runs over 880 at-bats. Going back to 2010, Ellsbury has played in 384 of a possible 648 regular-season games, only 59 percent.
Cracked ribs limited Ellsbury to 18 games in 2010. In 2012, a shoulder injury led to a three-month stint on the disabled list. Ellsbury broke a bone in his right foot last season and missed 16 games in September.
Ellsbury rebuilt his value last season, hitting .298 with a .781 OPS. He had 48 extra-base hits and stole 52 bases in 56 attempts. He bounced back from a foot injury to hit .344 in the postseason with 14 runs scored and six steals in seven attempts to help lead the Red Sox to the World Series title.
Ellsbury is a career .301 hitter in 38 postseason games, something that also appealed to the Yankees.
Unlike Crawford, Ellsbury has spent seven seasons with the Red Sox in a fan and media atmosphere very much like that in New York. His transition in that sense should be an easy one. In a clubhouse loaded with notable players, Ellsbury will not be the focus of attention.
The Sox tried for several years to sign Ellsbury to an extension knowing that he likely would go to free agency to determine his value. Negotiations continued after the season with the Red Sox hoping to stay at approximately $100 million. But that was something the Yankees soared past.
Ellsbury, who made the All-Star team once, leaves the Red Sox with 241 stolen bases, third in team history. He set their season record of 70 in 2009.
The Sox will receive a supplemental first-round draft pick as compensation, as Ellsbury was a qualified free agent.
The Red Sox could turn to 23-year-old Jackie Bradley Jr. as their new center fielder. But they have engaged in talks with the Los Angeles Dodgers regarding two-time All-Star Matt Kemp.
General manager Ben Cherington has said he prefers to keep Shane Victorino in right field. But the Sox have the option of obtaining a right fielder and shifting Victorino to center. | {
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Applian Technologies Blog
Posts Categorized: Netflix
Netflix is one of those services that brings joy and entertainment anytime… that is, until your Internet connection fails you or is simply unavailable. WiFi meltdowns happen all the time.
Your media library is most useful in places where access to the Internet is limited or nonexistent. And, watching your favorite movies, documentaries and shows is the best way to get through traveling or time spent with terrible WiFi. By recording Netflix with Replay Video Capture, you can watch your entertainment anywhere — even when Netflix is inaccessible.
Another new month, another chance to enjoy some great new titles on Netflix! Arguably their best and worst quality is the constantly rotating collection of TV shows, movies, and documentaries available; while there’s always something new to watch, you just have to make sure to download from Netflix before your favorites go away.
Get ready for a heap of awesome content coming soon — from Netflix original movies to series specials to mainstream films, there’s a little bit of everything for online streamers. Here’s our pick of some titles coming to Netflix starting May 1st.
Happy Feet (2006)
An animated musical with some of Hollywood’s top stars voicing adorable penguins sounds like just about the most wonderful family movie ever. Happy Feet follows the story of Mumble (Elijah Wood), a young emperor penguin who has a terrible voice but can’t keep from tap-dancing around Antarctica and making a ton of friends along the way. You can watch and download Happy Feet on Netflix,available 5/1.
Forrest Gump (1994)
A forever kind of classic, Forrest Gump is one film you won’t want to miss capturing for your collection. With Tom Hanks in one of his most infamous roles and a young Robin Wright as his illusive co-star, you’ll find yourself within one man’s journey from disadvantaged and disabled to inspirational and completely unrestricted. You can watch and download Forrest Gump on Netflix,available 5/1.
Sense8: Season 2
What would happen if you woke up one day and were suddenly linked, intuitively, to other people around the world? What if you could travel to them in the blink of an eye? Sense8 is an action-packed Netflix original series from The Wachowski sisters (of the Matrix franchise fame) that follows 8 strangers as they navigate the confusing, complicated and often dangerous world they now live in. You can watch and download Sense8: Season 2 on Netflix, available 5/5.
Marvel’s Doctor Strange (2016)
One of Marvel’s more recent blockbuster hits is coming to Netflix earlier than we’d expect. Starring Benedict Cumberbatch as the doctor himself, Doctor Strange follows a neurosurgeon as he attempts to recover from an accident of his own. When traditional medicine fails him, he makes science work for him; but of course, it’s not all good news. You can watch and download Doctor Strange on Netflix, available 5/30.
With its many shortcomings, you can (and should) arm yourself with special tools to help you dive through any obstacles that an Internet connection or Netflix account may throw at you. Replay Media Catcher is a powerful program built to download movies from Netflix and other online streaming websites, so you can watch your favorites at any time.
Why Download From Netflix?
Netflix isn’t perfect, and your viewing location often isn’t either. With the streaming services’ constantly rotating catalog paired with the unreliability of the Internet, WiFi-less traveling and more, it’s more important than ever to keep your favorites offline.
How to Download from Netflix
Replay Media Catcher is the ultimate downloader for Netflix. With advanced technology that downloads at 10x playback speed, seamless integrations with iTunes, Google Drive and more, and a built-in converter that supports all major file types, it’s the best way to capture and save all your favorites to view offline.
Online streaming is entirely awesome. Netflix, Amazon Prime, and Hulu allow you to binge-watch your favorite series whenever you want, on any kind of device that you connect with. However, these solutions are far from being perfect. Sometimes your favorite show can be inaccessible or disappear without a trace — that’s why many consumers who fall in love with fast-paced shows such as House of Cards or Orange is the New Black really want to know how to record Netflix.
Netflix is not the only streaming platform that presents this problem. Amazon Prime and Hulu take down their shows and movies after a set period of time, too. If you don’t know how to record Hulu, Amazon Prime, or your other favorite streaming services, you might not be able to see your favorite show or movie if (and when) it’s taken down.
This alone should be good enough reason to save and watch your favorite shows offline, but here’s our complete top six list of reasons to save your online media.
1. Captured content is more consumer-friendly
(GIF via reactiongifs.com)
Watching shows on Netflix is great if you’re at home. But, what if you’re on-the-go? 1080p videos will burn through your monthly data plan so fast, it’ll make your head spin. If you record a movie from Netflix on your phone or tablet while you’re safely connected to your home WiFi, you can watch that content anywhere without worrying about high data charges.
Let’s not forget then that in-flight WiFi often doesn’t allow you to access streaming platforms, for reasons connected to bandwidth. Frequent flying (and other Internet-lacking means of travel) is always less stressful if you can access your favorite show or movie offline!
When it comes to paying for a streaming service, content is king. That means Netflix won’t be as aggressive as you’d expect when it comes to adding new shows.
3. Netflix doesn’t have as many titles as you might think
(GIF via HBO.com)
As of 2016, they only had 4,563 movies and 2,445 series. As a matter of fact, their catalog has shrunk in the past year. There was one time when they had over 13,000 shows – this latest count puts them at 6,998, or just under 7,000.
Other services will most likely follow suit, as well.
4. Content licenses come and go
(GIF via teamcoco.com)
Netflix is constantly changing up their copyright agreements; they operate on a temporary licensing model. This means their shows expire, and you have no idea when they are coming back.
If a show is not popular enough, they might take it down. If a show is too popular, they might have to take it down, too (usually to renegotiate the license).
5. Weak connections can spoil streaming
(GIF via reddit.com)
Watching a movie online means that you can follow your favorite characters without interruptions. Unlike YouTube or network TV, you can fully plunge into the story without any commercial breaks or other distractions.
A lagging Internet connection or a sudden temporary disruption might spoil the most intriguing plot twist…and the moment is ruined! Internet speed is not the same everywhere, and in a pretty standard household, it’s normal to have multiple smartphones, a TV and even tablets all connected at once.
This also holds true for commuters who have to deal with an intermittent mobile connection.
6. It’s legal (for personal use) and you can still support the creators
(GIF via imgur.com)
Your monthly or annual fee covers the licensing costs that distribution companies negotiate with each streaming platform. These, in turn, share profit with the producers; a mechanism similar to old-school TV.
From a legal standpoint, you’re on the right side of the law. In 1984, the Supreme Court ruled time-shifted to view that recording videos for your own personal, non-commercial use is not against the law. At the time of clunky VCRs, people used to record their favorite shows to watch them at a more convenient time or to be able to re-watch them. Later on, people could consider whether or not they would buy a physical copy of the movie.
The business model for producers and distribution companies has changed and revenue streams are mostly generated at theaters (for movies) and through licenses. That’s a perk of a Netflix recorder – you can save each show and watch it without limitations. In the meantime, you can still consider buying a Blu-ray or DVD (if available) to further support the creators of the show.
These are some of the reasons why being able to record Netflix, Hulu or Amazon Prime video streams is a vital complementary feature. Replay Video Capture allows people to record movies from Netflix (and basically any other platforms) before the company takes them down.
Use Replay Video Capture to get your favorite content before it disappears from your online streaming service, and to enjoy movies and online shows without worrying about your connection!
Ahhhh, love is in the air and we’re gearing up for an awesome Valentine’s movie marathon with our favorite people.
No matter your plans this Valentine’s Day, we’ve scoured the collections from Netflix, Hulu and Amazon Prime to find the best romantic movies available to stream online. Watch them with a loved one after a nice meal, or by yourself whenever you want! As always, you can record streaming movies to watch offline whenever, wherever using the power of Replay Video Capture.
3. Love Actually (2003) // Netflix
There’s something about a British romantic comedy that’s just overwhelmingly wonderful. Love Actually is one of the most-watched flicks from year-to-year, and understandably so. With endless A-list actors and other familiar faces, and a weaving plot of friendships and love stories, it’s a film of unrequited feelings and classic charms. Stream Love Actually online and record from Netflix with Replay Video Capture.
4. Annie Hall (1977) // Hulu
You’ll either love it or hate it, but Annie Hall is a classic that’ll never be anything less. Arguably Woody Allen’s best film of all time (and one that he also stars in), it’s a perfectly-written rom-com that covers every angle of new and neurotic love. With Diane Keaton gleaming as Allen’s love interest, it’s a stunning representation of life and love in the 1970’s. Stream Annie Hall online and record from Hulu with Replay Video Capture.
5. Amélie (2001) // Hulu
Love foreign films? Quirky plot points? Beautiful cinematography? Amélie is one of those incredibly whimsical, romantic journeys that can break down language barriers (and probably the ones in your heart, too). A girl who takes pleasure in the little things in life, Amelie’s goal in life is to help others, including a lonely shop owner. Stream Amélie online and record from Hulu with Replay Video Capture.
6. Runaway Bride (1999) // Amazon Prime
She can’t commit, but she’s so darn endearing! In quite possibly one of Julia Roberts’ most well-known, highly-acclaimed roles, Runaway Bride is a late 90’s romance we’ll love forever. With Richard Gere playing the older, handsome man attempting to get this pathological wedding-ditcher to finally settle down for good, it’s got the spirit and heart to make us “aww” all over the place. Stream Runaway Bride online and record from Amazon Prime with Replay Video Capture.
7. Pretty in Pink (1986) // Amazon Prime
It doesn’t matter if you grew up in the 1980’s or not — Pretty in Pink is a timeless coming-of-age film that more than likely inspired your teenage love life. Another iconic John Hughes film, it features a young, unpopular and terribly lovesick Molly Ringwald whose infatuation with the trendy, rich boy in school is basically all-consuming. Stream Pretty in Pinkonline and record from Amazon Prime with Replay Video Capture.
Wonky WiFi, catalog rotations and lack of Internet on-the-go are problems all too real for Netflix lovers. And, while Netflix may let you save some content offline, the choices are limited to very select titles and don’t allow you to watch or save on the devices you want. Replay Video Capture makes it simple to take your favorite videos from Netflix and enjoy them all anywhere.
Easily download Netflix movies and shows, and then save the videos back to your computer in a high-quality format. With the files from your recorded videos saved on your computer, you can easily save on all of your devices to watch Netflix offline anywhere!
Schedule Netflix recordings, boost audio volume, and even stream and record in background mode* — it’s the best way to make lightning-fast, production quality video recordings of all of your favorite movies and series, so you can download Netflix and watch anywhere.
No more boring flights, stale road trips or mind-numbing commutes! After using Replay Video Capture to save Netflix movies and TV shows, you’ll never have to worry about being offline or without WiFi again. You can download Netflix and save the content as MP4, WMV, DVDs, and just about every other popular video format. And, unlike other screen video capture programs, Replay Video Capture is designed for the highest quality video output, recording at up to 100 frames per second.
Streaming media like music, movies and shows online has been around for decades now, but has reached new levels of popularity with the introduction of popular (often paid) services. As cable-cutting becomes more intuitive and budget-friendly, traditional cable subscriptions are increasingly more complicated and pricey. It’s a no-brainer why entertainment enthusiasts are choosing options for streaming media online.
Because no one streaming service is created equal (and can have frequently rotating collections of content), we created the software in Replay Capture Suite to save it all. If you can stream it online, you can record and save it forever, no matter the device or internet connection. Here are our favorite streaming sites to record media online:
Netflix
(GIF via Netflix)
A clear winner in many streamers’ eyes, Netflix is powerhouse in the online streaming industry. With so many titles available at any given time, you can stay entertained for hours (as long as you have internet and the titles you want are still there).
HBO
(GIF via Game of Thrones)
Want to learn how to record from HBO? You’re not alone. With hugely captivating shows like Game of Thrones, Silicon Valley and The Sopranos, it’s hard to pretend you don’t want to stream and save it all.
You can record HBO movies, series and any other content online with Replay Video Capture and save them all into a high quality format. Just subscribe to HBO Go if you’re a cable subscriber, or HBO Now if you’re not, and you’ll be able to access all of HBO’s media to record for offline use!
Spotify
Spotify is a force in the music streaming world. With 20 million songs from thousands of artists in every possible genre, there’s endless music to enjoy – as long as you have a WiFi connection.
Lucky for you, listeners can download music from Spotify and save every track into individual, perfectly-tagged songs using Replay Music – this makes it simple to listen to all your favorite music, anywhere. All you have to do is open the program on your computer, start the music, and click “Record” to record any music from Spotify.
Soundcloud
(GIF via micdotcom.tumblr.com)
Soundcloud gained its popularity in the MySpace era of the mid-2000’s with their simple platform for musicians to upload and share music. Naturally, this also attracted a lot of listeners, and today the streaming site boasts over 175 million monthly users.
Replay Music is the most powerful way to record Soundcloud music directly to high quality MP3 files. Advanced recording technology captures only the music you want to hear, and never any system sounds or background noises.
YouTube
(GIF via tumblr.com)
YouTube is home to sensation after sensation, music videos, full video series and even exclusive live streaming events. The entertainment doesn’t have to end when your WiFi fails you or your favorite channel removes some of its best content — Replay Media Catcher lets you download videos from YouTube so you can watch again and again.
With downloads that run 10 times faster than playback speed and lightning-fast conversions, Replay Media Catcher makes it easy to download from YouTube and automatically convert these videos to MP3, WMV, AVI and more. Plus, with a live stream monitor feature, you can actively track and record any YouTube live event.
Movie buffs and Halloween enthusiasts alike are also thrilled to see the growing list of film favorites available to stream and record from Netflix. Whether you’re looking for the best Halloween movies to watch in droves this season, or even just some awesome Netflix hacks to make your binging out way better, we’ve got you covered.
Like super scary movies? Goofy ones? Classics? Thrillers? We gathered up a genre-packed list of some of the best Halloween movies on Netflix you can stream online. Remember — you can use Replay Video Capture* to record them all!
* Mac users must use Firefox to stream and save.
Practical Magic
(GIF via junibie.tumblr.com)
Sandra Bullock and Nicole Kidman star as two close sisters who get into a little trouble with the law, along with some other spooky, yet comical, situations — oh, and their whole family is full of magical witches.
The Babadook
(GIF via mattmurdocky.tumblr.com)
A widowed mother, a fearful son, a creepy illustrated book… it’s already the perfect setup for a horror movie. This independent film boasts a gripping storyline and seriously scary effects that’ll have you wanting a night light.
Goosebumps
(GIF via nerdist.com)
Everyone’s favorite childhood book series is finally a movie. With Jack Black playing host in this slightly-spooky-mostly-funny version of R.L. Stine’s literary masterpieces, the nostalgia and Halloween feels will overwhelm you.
The Fly
(GIF via candarian-demon.tumblr.com)
Old, dramatic cult movies are sometimes the absolute best for Halloween. What happens when you cross a poorly tested teleportation machine with a fly and a human? Well, we’re not going to tell you if you haven’t seen it.
Addams Family Values
(GIF via tumblr.com)
Addams Family Values is a perennial Halloween treasure – they’re everyone’s favorite smacabre family. It’s supernatural, it’s dark, it’s hilarious, and we can’t wait to watch it again and again, even after the spooky season ends.
Underworld
(GIF via www.youtube.com)
Have you ever called a vampire movie stylish or sleek before? Kate Beckinsale stars as a vampire warrior, caught in a war with the werewolf race. We love this film for its visually striking detail and action sequences.
Sweeney Todd
(GIF via ifcainwillbeavengedsevenfold.tumblr.com)
It’s a musical and a slasher flick all rolled up into one expertly-cast and directed film. Starring Johnny Depp, Helena Bonham Carter and other stars, and directed by Tim Burton, it’s a bloody, addictive Halloween favorite.
Lucky for entertainment streamers everywhere, Replay Media Catcher for PC exists so you can watch and download from Netflix before they disappear! In the meantime, here are some of the top titles coming to Netflix this October 2016. Be sure to watch all your favorites and record from Netflix while you still can..
Breakfast at Tiffany’s (1961)
(GIF via missblondekriss.tumblr.com)
The classic, romantic drama/comedy is hitting Netflix this Fall. Starring none other than Audrey Hepburn in her most famous role as Holly Golightly, Breakfast at Tiffany’sfollows the story of a young New York socialite in the early 1960’s as she navigates her tumultuous life and develops feelings for a handsome new tenant. You can capture Breakfast at Tiffany’s on Netflix, available October 1.
Ferris Bueller’s Day Off (1986)
(GIF via reactiongifs.com)
Ferris Bueller’s Day Off is the most critically-acclaimed, highly-quoted coming-of-age films of the mid 1980’s. High school popular kid (and complete wise guy) Ferris Bueller, played by Matthew Broderick, is determined to have one last ditch day before graduation, and gets himself (and his friends) into some absolutely ridiculous situations. You can capture Ferris Bueller’s Day Off on Netflix, available October 1.
Titanic (1997)
(GIF via peculiargroove.tumblr.com)
Gather up your tissues and a loved one — falling in love on a doomed ship isn’t what it’s cracked up to be. Titanic tells the story of a young aristocrat (played by Kate Winslet) and a sweet, but poor, artist (Leonardo DiCaprio) aboard the historically ill-fated R.M.S. Titanic. It’s beautiful, heartbreakingly brilliant, and one of the most famous films ever released. You can capture Titanic on Netflix, available October 1.
Dazed and Confused (1993)
(GIF via darlaamarks.tumblr.com)
Jock, stoners and nerds all rise up and come together when the last day of school has finally arrived. Dazed and Confusedis a hilarious, pop culture phenomenon of a film following a group of high school and junior high school kids as they prepare for summer vacation. Chock full of hazing, hijinks and partying, it’s a classic comedy you need in your collection. You can capture Dazed and Confused on Netflix, available October 1.
American Horror Story: Hotel (Season 5)
(GIF via tumblr.com)
Widely popular across the US, the American Horror Story anthology is as creepy as it is compelling. With every new season carrying a new theme and over-arching plot line, while utilizing many of the same brilliant actors from story to story, Season 5 follows the inner workings and mysteries of the Hotel Cortez in Los Angeles, California. You can capture American Horror Story: Hotel on Netflix, available October 4.
Justin Timberlake + The Tennessee Kids (2016)
(GIF via crushabledotcom.tumblr.com)
You have the chance to get up close and personal with Justin Timberlake, right from your couch — killer dance moves, amazing vocals and all. The last incredible performance of Justin Timberlake and the Tennessee Kids‘20/20 Experience World Tour, filmed at the MGM Grand Garden Arena in Las Vegas, will be available to stream and record this month. You can capture Justin Timberlake + The Tennessee Kids on Netflix, available October 12.
Big Eyes (2014)
(GIF via g1ft3d.com)
The story of the Keanes is one of self-reflection for many artists, including director Tim Burton. Big Eyesis the story of artist Walter Keane as he passes his wife’s art off as his own, growing into unbelievable fame and fortune because of her shyness to express herself, and introduce herself, to the public. With divorce on the horizon, Margaret Keane finally reveals the truth. You can capture Big Eyes on Netflix, available October 25.
Kung Fu Panda 3 (2016)
(GIF via pomposidadpomposa.tumblr.com)
With all 3 films becoming smash hits practically overnight, kids and adults alike go nuts for Kung Fu Panda, the lovable animated character voiced by Jack Black. In its third installment, Po reunites with his long-lost dad (Bryan Cranston) and deals with the transition into teaching and training martial arts to his own group of silly pandas. Together, they’ll fight evil and look adorable doing it. You can capture Kung Fu Panda 3 on Netflix, available October 26.
Netflix isn’t a perfect streaming service. While you can easily find and access many of your favorite online movies, shows and more, you can’t save Netflix offline and truly watch anywhere.
So, how can you securely record from Netflix when the service won’t allow you to? Enter Replay Video Capture, the ultimate Netflix downloader! Easily record anything from Netflix and save the videos back to your computer or other connected device, so you can watch your media library even without the internet.
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Applian Technologies recording products are not intended for use in circumventing copy protection mechanisms or for making illegal copies of copyrighted content. Please respect the rights of the content owners when recording. | {
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Famous food trends in British history
Today tea is so cheap and plentiful in Britain it borders on the mundane. But
when it first arrived in Britain from China just before the Stuart
restoration, it was so exotic and expensive that it was almost exclusively
enjoyed by the fashionable rich. Samuel Pepys famously tried it in 1660,
announcing in his diary "I did send for a cup of tee, (a China drink)
of which I had never had drunk before". | {
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Android App Updates Week of September 20th, 2013
Google Adsense
Google updated their Adsense app this week. For those that aren’t familiar with Adsense, it’s how most websites make money. This way you can check your earnings straight from your tablet or phone. Here’s the changelog from Google Play
– AdSense reporting timezone – the figures in the app will now respect your timezone setting, and match the Home tab on the AdSense website
– Lifetime earnings support in all the reports
– Translations to 24 languages
– The notifications counter fix
Springpad
This week, Springpad also got a pretty hefty update. It’s not sitting at version 4.1.0. Springpad is a note-taking app that competes with Evernote and Google Keep. Here’s the changelog from Google Play
– Quick compose: Long press on the + button to quickly create a new note
If you have any feedback about our new features, please contact us at [email protected]
Trillian
Trillian is one of those tried and true apps. Many of us were probably using Trillian before Android even existed. It’s an instant messaging app that works on desktops, phones and tablets. And it syncs between all three. This week it got a nice update:
– Modernized user interface with ICS+ compatibility.
– Easily start group chats with your friends who also use Trillian.
– Optionally import names and photos from your address book.
– For the Trillian network, appear as mobile to your Trillian contacts.
– Shiny new emoticons.
– Manage and view all connected devices.
– Compatibility with in-house Trillian Server deployments.
– Improvements for Yahoo! and MSN connectivity.
Google Drive
Drive is probably one of our most favorite apps here at Android Headlines. We use Drive for just about everything. So it’s great to see it getting updates. This weeks update brought a new light theme for the app and a few other improvements.
– New light theme for Drive
– New quick action bar for faster creating, scanning and uploading
– Swipe to refresh
– Customize number formats and freeze/unfreeze in spreadsheets
– Improved upload reliability
– Bug fixes and visual improvements
Get Glue
If you’re not using Get Glue, why not? Get Glue is basically Foursquare for TV. It allows you to check in to movies, TV shows, podcasts and much more. The app got a complete redesign this week to look more holo and use a flatter design. I must say, it looks pretty good.
Show pages have a full list of episodes, combined activity feed & summaries
New Search & Discover lets you browse by genre and curated lists of the best TV shows & movies
Want to Watch feature tracks what to watch & sends reminders for new episodes, seasons on streaming & movie releases
Tumblr
I’m sure many of you use Tumblr. Well it got another update this week. Mostly bug fixes, but it does bring in some push notifications for when you get likes, reblogs, replies and new followers, which is a great thing to see. Here’s the full changelog from Google Play
– See the latest activity on your blog
– Get push notifications for likes, reblogs, replies, and new followers.
Firefox
Firefox also got a nice update this week. If you don’t know what Firefox is, you must be living under a rock. Its a web browser, that quite a few people use on their desktop, and this week the mobile version got even better. | {
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August 8, 2010
Photo courtesy of Autostock
WATKINS GLEN, N.Y. (August 7, 2010) – Justin Allgaier, driver of the Penske Racing No. 12 Verizon Dodge in the NASCAR Nationwide Series, had a strong run going in the early part of Saturday afternoon’s Zippo 200 at Watkins Glen International, but an unavoidable multi-car incident on lap 25 left the third-year driver with a 34th-place finish.
Although the less-than-desired result did not affect Allgaier’s fourth-place position in the NASCAR Nationwide Series driver point standings, the 2009 series Rookie of the Year now trails point leader and Penske Racing teammate Brad Keselowski by 615 markers.
Allgaier recorded the 19th-fastest time in Friday’s Nationwide Series final practice session. Saturday morning, the Riverton, Ill. native ran a lap of 73.907 seconds, at an average speed of 119.339 mph, to earn the 20th starting position for the 200-mile event later that afternoon.
Allgaier kept his Verizon Dodge running around his 20th-place starting spot for the opening 11 laps of the race before coming to pit road for a scheduled pit stop at lap 12. The Riverton, Ill. native ran lap times consistent to those of the race leader and began to pick up spots when others hit pit road for their scheduled service. Debris on the racing surface forced NASCAR to display the caution at lap 19, and when the field resumed racing under green-flag conditions, Allgaier was posted in 14th place.
As the field exited Turn 1 at lap 25, a multi-car incident triggered by another competitor unfolded directly in front of the Verizon Dodge. As Allgaier slowed to avoid the melee, he was hit from behind by another competitor, sending him into the carnage. The resulting damage forced the No. 12 crew to take their battered Dodge Charger to the garage area, where they spent several laps making repairs.
Allgaier’s Chad Walter-led crew made the necessary repairs and sent Allgaier back onto the racing surface to complete as many laps as possible. However, the damage from the incident proved much worse than originally diagnosed, causing the engine to expire before completing another lap on the track.
"I saw the No. 38 car get out of shape coming out of Turn 1,” said Allgaier of the incident. “Unfortunately, he came back across the race track and it caused a big mess. It's just a shame for these Verizon Dodge guys because I felt like our pit strategy was on par with where we needed to be and the car was running really well. The team did a great job getting this Charger put back together so we could go out and log some laps. I guess the damage was worse than we thought. It’s a tough finish, but the guys worked hard to make the most of our day.”
Next weekend, the NASCAR Nationwide Series heads to Michigan International Speedway for the Carfax 250. The race will be broadcast live on ESPN on Saturday, August 14 beginning at 1 p.m. EDT. The race can also be heard live on MRN Radio. | {
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Sonu's tweets didn't go down well with Twitter users, who bashed him for hurting religious sentiments. However, some supported the singer.
View photos
Sonu Nigam
Last year, Sonu had landed himself in controversy when he sang on board a flight following request from fellow passengers. The incident resulted in the airline suspending five crew members for letting the 42-year-old use the plane's public announcement system. When the news reached Sonu, he had described the airline's decision to suspend crew members as "real intolerance."
God bless everyone. I'm not a Muslim and I have to be woken up by the Azaan in the morning. When will this forced religiousness end in India | {
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HISTORY
In the begining in India,
medicine was part of an ascetically based religious movement, a portion of which became known as Buddhism.
Medicine evolved with the Sangha and Buddhism monastery, became codfied as part of the Buddhist scriptures, gave rise to the monk-healers. Through the century the monk the medicine transmit to massage as a medicine practice.
The generations of experience and knowledge learnt and passed down has made the massage one of the four principal components of traditional medicine along with nutrition, herbal medicine and spiritual practice.
The famous Indian doctor named Dr.Shivago Komarpaj who was the personal doctor of the Buddha and the monks, has been viewed as "father of medicine".
Buddhists medicine practices and Ayurvedic were become an integral part of Thai traditional massage. | {
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NARAYANGURI, India, May 5 (Reuters) - Families of Muslim villagers massacred on the fringes of an Indian national park were burying their loved ones after a spasm of ethnic violence in the northeastern state of Assam cast a shadow over the world's biggest ever election.
On Monday, villagers in Narayanguri laid to rest a baby girl, one of at least 21 victims of a massacre by suspected tribal militants who threw dead and dying into blazing huts and gunned down women and children as they fled towards a nearby river. Many of the other dead were buried on Sunday.
"I've seen militant attacks before, but never such a massacre," said local police chief Naren Bora, who led a small group that was the first to arrive at the scene on Friday.
At least 13 people were killed in attacks on Muslims in two other villages in the area, taking the death toll from last week's violence to 34.
The corpses of two women were found on Sunday floating in the Beki river that flows through Narayanguri. A man's body was found elsewhere in the same district, police said.
India is in the home stretch of a five-week general election, which has heightened ethnic and religious tensions in some parts of the country and in which the opposition Bharatiya Janata Party (BJP) looks set to emerge as the biggest group.
The Hindu nationalist BJP has condemned the killings and accused the Congress party, which runs Assam and leads the national government, of doing too little to contain an incipient insurgency in the state.
The BJP's candidate for prime minister, Narendra Modi, has also ramped up verbal attacks on illegal immigration by Muslims from nearby Bangladesh, drawing criticism from his opponents for inflaming tensions.
Speaking in the next-door state of West Bengal on Sunday, Modi accused the state government of being soft on "infiltrators" from Bangladesh. Modi last week said illegal immigrants living in West Bengal should have their "bags packed" in case he came to power. He made no reference to the massacres.
Critics have long accused the BJP of deep-seated prejudice against Muslims, who make up more than 12 percent of India's 1.2 billion people. The BJP says it only opposes preferential treatment for any community.
FANNING OUT
Wrapped in black plastic sheeting, 18 victims were lowered into the ground on Sunday in Narayanguri, a popular picnic spot close to one of the entrances to the Manas national park. Known for dense biodiversity, tigers, and elephants, the UNESCO world heritage site is visited by Indian and foreign tourists.
"I was cycling home when I suddenly heard shots and saw the flames," said Shalam Gaon, the 40-year-old village head. "We'll never go back to live there now."
Security forces, including soldiers and elite border police, fanned out across Manas national park on Monday, setting up camps and hunting for rebels suspected of the attack, state and local police said.
"Operations are on in all sensitive areas," said Rajen Singh, commander of Assam's 14th police battalion. "These are offensive operations."
Security forces temporarily lifted a curfew but were due to reimpose it before nightfall. Muslims protesting the killings scuffled with police after blocking the roads in several districts of Assam on Monday morning.
Sporadic outbreaks of violence are common against Muslims who live alongside the Bodo tribe in western Assam, near the borders of Bangladesh and the Himalayan foothills of Bhutan.
Bodo militants say the Muslims are illegal immigrants from Bangladesh who have taken ancestral lands, while members of the minority group say they were mostly born in India.
FOREST GUARD CLAIM
Several villagers said the attackers were forest guards who lived in a camp in the village and were well known to them.
"They wore black cloths across their faces, but I knew who they were, I used to sit and chat with them every day," said Safiqul Islam, whose sister and her son were killed.
Assam's Additional Director General of Police, A. P. Rout, said six forest guards were being interrogated about the villagers' claims.
"These are very serious accusations. They are government employees, they have authorized weapons. It could be wild allegations, but we will find out," Rout told Reuters.
More than 20 people have been arrested for abetting the attackers, and more arrests are expected, Rout said.
Three militants from the National Democratic Front of Bodoland (NDFB) died in gun battles with the police in a different part of Assam on Sunday, Rout said. He said the fighting did not seem to be related to the massacres.
The NDFB has denied responsibility for attacks on Muslims. (Editing by Douglas Busvine and Raju Gopalakrishnan) | {
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Many fictions don’t add up to a fact
You may have noticed some noise around Kaspersky Lab recently. The year 2017 was unprecedented for us: We’ve never seen so many articles from media sources accusing Kaspersky Lab of different kinds of misbehavior — all without any substantive proof.
We don’t really know who’s behind the noise and where this desire to harm the company comes from, but it’s clearly done with one purpose: to ruin Kaspersky Lab’s reputation as one of the world’s most renowned and trusted cybersecurity companies.
Most of the articles published feature biased coverage, a lack of alternative positions, and, apparently, zero desire to fact-check. That kind of coverage has nothing to do with independent journalism — in fact, it’s similar to propaganda. About 80% of the arguments are based on claims from anonymous sources or false accusations, and only about 20% of the information is the truth. The 20% is key to giving the stories a veneer of believability.
To show you what they do and how they do it, we’ve come up with a collection of the most widespread false accusations and biased opinions about Kaspersky Lab that some journalists are frequently using and borrowing from each other. Here’s how it’s done.
Fiction: You can search users’ computers using Kaspersky Lab products and steal files from them
Fact: Files from users’ computers are uploaded only on rare occasions and only when they are new and behave suspiciously. Threat detection rules, including ones that enable such uploads, are the same for the whole world, and any interested party can inspect them by reviewing database updates.
Kaspersky Security Network (KSN) technology is a cloud knowledge base that accumulates data about new threats and potentially malicious files. It can upload suspicious files from our customers’ computers to our servers for analysis. But that doesn’t mean it can be used as a remote access tool or as a search engine. An analyst can’t secretly search through random files on users’ devices. Every detection rule issued is available for everyone for one and only one reason: to protect our customers from malware.
It’s also important to note that unlike with many other products on the market, Kaspersky Lab users have control over data sharing — their participation in KSN is voluntary, and they may disable telemetry reporting at any time.
Perhaps the best illustration of how KSN technology really works is the incident involving source code from Equation (that is, allegedly related to the NSA) malware being uploaded to our server. A couple of months ago we explained how it all happened; for the whole story, see this post, but here is a short version:
Our product installed on a computer detected Equation malware that was already known to us.
Using proactive protection technology, our product also detected another, previously unknown, malicious file that was contained in a 7-Zip archive.
Our product sent this 7-Zip archive to our antivirus researchers for analysis.
It turned out that aside from malware executables, the archive also contained the source code of new Equation malware (which we deleted; we need only executable files to develop protection).
The key point here is that we didn’t search that computer, let alone target any specific documents on it. The only thing that can trigger detection and subsequent file upload is a malicious or potentially malicious file. An independent review will soon prove that is exactly how the KSN technology works.
And the last point: All threat detection rules in our products are publicly available and visible to all. So any rule like the one described above can be checked by interested third parties.
Fiction: Kaspersky Lab’s office in the US is about to close, and all that’s left is a small team
Fact: We just completed renovations in our North American headquarters, which is located just north of Boston, in Woburn, Massachusetts. More than 250 members of our North American team are now working from a modernized office space or remotely across the North American region, including Canada.
In addition, the North American team recently gathered for its annual kickoff event, where together, team members discussed strategic plans for the region in 2018.
Fact: It’s very easy to demonstrate that Kaspersky Lab has investigated dozens of threats with Russian-language roots. In our Targeted Cyberattacks Logbook, we collect all of the advanced persistent threats (APTs; most APTs are connected to cyberespionage) that our Global Research and Analysis Team have investigated. Choose Russian in the Language behind the APT drop-down menu to see them.
To save you the search, our company’s experts have published at least 17 reports about APT attacks with Russian language included in the code, including RedOctober, Cloud Atlas, Epic Turla, and many more.
In the Logbook, you can also check out which Arabic-, Chinese-, English-, French-, Korean-, and Spanish-speaking advanced actors our researchers have also investigated. We do not care what language bad guys speak or who they work for. We’re doing our best to protect our customers from any malefactors, regardless of their origin or intention. Some may dislike Kaspersky Lab for this principle, but it has never stopped us and it never will.
Fiction: Every company in Russia is under KGB/FSB control; Kaspersky Lab is from Russia, therefore it’s also under KGB/FSB control
Fact: We often disrupt operations and hacker groups, including really significant ones, that are allegedly connected to or owned by Russian intelligence services. Of the Russian-speaking APTs we have investigated in the past few years, two deserve special attention: the CozyDuke (also known as CozyBear, or APT29) and the Sofacy (also known as Fancy Bear or APT28) are both believed to be tied to Russian intelligence agencies. Note that we published our research on these groups in 2015.
A year later, in 2016, malicious tools made by these very actors were found on US Democratic National Committee (DNC) computers during the investigation of the DNC cyberattacks. According to investigators, the attacks began in 2015.
If Kaspersky Lab was controlled by Russian intelligence, why would they let us publish research on APTs allegedly tied to Russian intelligence at the very same time these groups reportedly were hacking US elections?
Let us be very clear: Kaspersky Lab is not under the control of the FSB.
Fiction: Kaspersky Lab’s top management are former KGB, and there’s no such thing as “former” when it comes to the KGB
Fact: In particular, three names pop up from time to time in the media when it comes to alleged ties between Kaspersky Lab’s top management and the KGB. They are: CEO Eugene Kaspersky himself, Chief Legal Officer Igor Chekunov, and Chief Operating Officer Andrey Tikhonov.
First of all, it’s not all the same when it comes to the KGB. For example, Eugene Kaspersky graduated from the cryptographic high school of the KGB, which is now named the Institute of Cryptography, Communications and Informatics; however, he never served in the KGB (or the FSB, for that matter). It’s also important to note that Eugene grew up in the Soviet era, when almost every educational opportunity was sponsored by the government in some manner.
Igor Chekunov did his compulsory military service at the State Border Service, which back in those times was a branch of the KGB, and Andrey Tikhonov worked in a research institution that was related to the Ministry of Defense, but not the KGB.
Second, Kaspersky, Chekunov, and Tikhonov have been with the company for ages, since it was a small start-up in the very niche area of “antivirus security.” That was 10 to 15 years before cybersecurity went mainstream, and it was of no interest to the Kremlin, or Lubyanka, or anyone else in that realm. It would be weird (and flat-out wrong) to assume these executives were introduced into the company’s top management to give Russian spies leverage in Kaspersky Lab’s actions.
Fiction: Kaspersky Lab helps Russian law-enforcement agencies during investigations, which means it works for the Russian government
Fact: We do help law-enforcement agencies to investigate cybercrimes, but not just Russian agencies. We are open to collaboration in other countries as well. In fact, we provide assistance to many LEAs all over the world, as well as to international organizations such as Europol and Interpol. Our experts have a lot of experience with cyberforensics. And Kaspersky Lab benefits from this cooperation because it allows our researchers to gather more information on the newest threats, which in turn helps keep everyone protected.
Fiction: There wouldn’t be so many accusations if Kaspersky Lab wasn’t in fact tied to Russian spies
Fact: No credible evidence has been presented of Kaspersky Lab inappropriately helping Russian (or any other) intelligence agencies. Why? Simply put, no evidence exists because Kaspersky Lab (and its CEO) has no inappropriate ties to any government.
We have never spied, nor will we ever spy, on our users. Such accusations are always based on information given by anonymous sources, who may have a hidden agenda. In addition, more recent articles rely on older pieces that suggest these false allegations are proven facts — even though they aren’t, and never will be.
That’s how propaganda works: Keep telling the same story over and over again until people consider it true. No smoke without fire, right? Who needs proof, actual evidence, or even logic? | {
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You are here
Conference to Feature Food from D.C. Restaurant
JAMESTOWN—Women who attend a leadership development conference in September will have a rare opportunity to taste food from the Washington, D.C.-based Founding Farmers restaurant.
The first annual Women in Leadership Development (WILD) conference kicks off in Jamestown on Sept. 21-22. The conference is one of a variety of educational programs hosted by the Farmers Union for its members.
Carla Edinger, member operations coordinator for North Dakota Farmers Union, said in recent years the Farmers Union has really developed its women development programs.
The North Dakota Farmers Union and Agraria, LLC own Founding Farmers restaurant, which opened in 2008, just blocks away from the White House. Its purpose is to bring fresh farm-to-table American cuisine to customers from products sourced to family farms and ranches.
Chefs from Jamestown College are working closely with the restaurant’s culinary staff to replicate food from the popular eatery. A live webcast also will allow conference participants to interact with chefs in a cooking demonstration and virtual tour of the restaurant.
North Dakota Farmers Union built its first restaurant in 2006, called Agraria, in the District’s Georgetown neighborhood. Major flooding destroyed the restaurant in 2011, but rebuilding is underway
Due to the success of Founding Farmers, a third farmer-branded restaurant opened in Potomac, Md in November 2011.
All three restaurants are committed to using family farm-based ingredients from U.S. producers, including those in North Dakota.
“The menu for lunch is just as enticing as our packed conference program,” said Edinger.
Along with a gourmet lunch, a professional trainer from Fred Pryor Seminars will give valuable communication tips for women to build their speaking confidence. Motivational speakers and breakout sessions will cover parliamentary procedure, precision agriculture, farm programs, ND 2.0: The Next Chapter, women and cooperative boards, and running for elected positions.
“This is an opportunity for women of all walks of life to learn from one another and enhance their leadership skills, and we’re going to mix it up with a batch of fun,” said Edinger. “The event theme, Find Your Voice, Tell Your Story, is designed to empower women to become more involved in their communities and organizations.”
The conference begins Friday at 6 p.m. with a pre-conference party at the Quality Inn. Free appetizers and wine will be provided until 9 p.m.
The conference continues Saturday at 8 a.m. with a welcoming, and keynote speaker, Jessie Veeder, gives her address at 8:30. Lunch featuring menu items from Founding Fathers will be served at 11:30, and the remainder of the afternoon will feature speakers and sessions, ending at 5 p.m. A speech by North Dakota Congressional candidate Pam Gulleson ends the day’s activities.
Veeder, of western North Dakota, will speak to participants of the WILD conference about her success as a musician, writer and rancher. Her ability to advocate for her passions, agriculture and music, is the focus of her keynote address.
Rhonda Lura, of Carrington, plans to attend the conference for the workshop and also as a vendor. She sells Wild Tree products, which is an all-natural food line, containing products without msg, preservatives and chemicals.
She is also excited to hear inspirational speakers and socialize with other women.
“I’m always looking for ways to improve my speaking skills and ways I can be stronger as a woman,” she said.
Lura attended a WILD supper in January and was inspired by hearing stories of other women being stronger and having better leadership skills.
She said she wants to run for a position on the Foster County Famers Union Board, and feels the WILD events will help her succeed at that.
Lura encourages all women to attend the conference.
“This might give (women) the strength to speak up,” she said. “I think we have a lot to bring to the table. I think there’s probably some women out there, who, once they hear that one inspirational story, it might be a life changing thing to them.”
The conference is open to all women. Conference partners include the Farm Service Agency, Red River Valley Research Corridor, Quentin Burdick Center for Cooperatives, and USDA Rural Development.
Those interested may register online at www.ndfu.org/wild or call (800) 366-8331 ext. 127. | {
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Re: Does Boba Fett ever take off his helmet while sleeping?
If he was in the field, no. He'd need the HUD to warn him of incoming danger. Darman does this in 'Republic Commando: Hard Contact'. Plus soldiers are infamous for being able to sleep in the most uncomfortale conditions so I'm sure he'd be fine with it on.
If he's aboard the Slave 1 though, or somewhere else where he felt secure he probably wouldn't. There's actually a comic in one of the Star Wars Tales series that has him sleeping with his gear next to his bed.
-Hey do you hear that? Is that screaming?-Nope, that ner vod is simply the sound of natural selection at its finest.
Re: Does Boba Fett ever take off his helmet while sleeping?
I think it would depend on how he slept. He he was sleeping standing up on the ship, then he perhaps might keep it on. But if he slept like an average person then he must take it off. I'm sure that if he didn't he would end up with neck and shoulder problems that would hinder his work.
Meat is murder...... tasty tasty murder."Suggestion: Electrocution works well. Evisceration and Decapitation are also effective, or um, so I've heard."
Re: Does Boba Fett ever take off his helmet while sleeping?
In the bounty hunter trilogy doesn't Fett say that the slave dancer and Dengar are two of the only people ever to see him for who he is. But he must take it of in hyperspace cause a man has to shave. I dont see this huge beared dangaling from under his helmet
Re: Does Boba Fett ever take off his helmet while sleeping?
Like someone above me said, there's a comic where he has it off while sleeping, showering, and eating. And those three things do make sense, I'd have my helmet off during those times too if I wore one.
Reality doesn't care if you believe in it.[url]http://www.townparkradio.com[/url] - Video Game Remix Music
Re: Does Boba Fett ever take off his helmet while sleeping?
I think he does take off to sleep. If ofcourse he is in complete privacy and NOT carrying a bounty. Although I think it is like the tree falling in the forest when no one is around; did it really happen? Evidence of it did is there just no witnesses. For instance he has no beard growing under his helmet, so he must shave and to do that he had to take it off. Such is my theory.
A man's worst enemy can't wish on him what he can think up himself. Yiddish saying
Re: Does Boba Fett ever take off his helmet while sleeping?
Miba wrote:
Like someone above me said, there's a comic where he has it off while sleeping, showering, and eating. And those three things do make sense, I'd have my helmet off during those times too if I wore one.
That's a Tales comic by the way. Not completely accurate.
[i]Like I told your captain, the orphange attacked me. It was self-defense.[/i] -Richard the Warlock [url]http://archive.lfgcomic.com/lfg0002.gif[/url]
Re: Does Boba Fett ever take off his helmet while sleeping?
Si Titran wrote:
How certain are we that there was never a beard under the helmet? Perhaps Boba experimented with facial hair in his "college years". (JK)
There was a conversation in Bloodlines where Boba Was talking to Han. Han was asking Boba about how he managed to get on so well with the helmet and Boba’s response was ‘you should try shaving in it’
There has been times that he has taken it off but I think that he wears it for 95% of the time.
Jedi photographer - May the focus be with me.[url=http://www.flickr.com/photos/devil_girl/]Photographs[/url] | {
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Life as an IT contractor
The upside of life as an IT contractor is alluring. You get to be your own boss, accept only the jobs you want, and work flexible hours. With each assignment comes the opportunity to learn new skills and gain exposure to different environments.
But there are obvious sacrifices – job security and paid vacations, for starters. As an IT contractor, you’re also often responsible for your own benefits (healthcare, retirement), paying taxes, and marketing yourself for the next gig.
Tech pros who successfully balance the pros and cons of contracting play an important role in the IT world. They provide manpower when workloads spike and can bring key expertise or niche skills to a team. In recent years, companies have increasingly relied on a contingent workforce to augment their full-time staff. According to new survey data from IT staffing and services firm TEKsystems, 26% of IT hiring managers expect to increase headcount for contingent workers in the second half of 2017 (another 46% report that headcount will remain the same for temporary workers, and 13% say it will decrease).
“The current environment for IT workers is one of opportunity, as unemployment remains low and demand continues to rise,” says Jason Hayman, market research manager at TEKsystems. Across every industry, it’s a job seeker’s market, Hayman says. “IT talent for the most part is in the driver’s seat, so tapping into contingent talent is a great way to fill gaps and find potential long-term talent solutions.”
On the jobs front, contingent workers make up a significant percentage of open positions. As of mid-2017, there are roughly 30,000 contract positions posted on IT careers site Dice.com, representing more than one-third of the total available tech jobs. The average contract rate for a tech professional in the U.S. is $69 per hour, according to the annual Dice Salary Survey. In Silicon Valley, that rate jumps to $78 on average.
“There’s been a real shift over time among employers to provide a more flexible environment to full-time workers, including the ability to work remotely, and alter schedules based on traffic in congested cities around Silicon Valley, Washington, D.C. and New York. Now, employers are becoming more flexible in the talent they hire too, relying more frequently on contractors to deploy necessary projects,” says Bob Melk, president of Dice.
“There’s value in companies hiring contract tech talent. The company will get a highly skilled, highly in-demand tech pro to work on and complete a project, and the tech pro who wants to add to their skillset and have flexibility gets to broaden their network and work on challenging projects. It’s a win/win.”
We asked IT pros and staffing experts to talk about life as an IT contractor and share tips about the skills and habits that can lead to success.
“I like the freedom and flexibility to set my own schedule,” said Ken Rubin of High Road Data, which provides IT consulting, web design, and programming services in Orange County, Calif. “When I worked for enterprises, I couldn't do any banking or go to the post office. Everything I needed to do personally seemed to fall in the business hours I was at work. Plus, I've been able to walk my kids to school and spend time with them in the mornings. That’s priceless.”
Jerry McKune, an independent IT contractor based in the St. Louis area, said he appreciates the variability of IT contracting and the opportunity to keep learning new skills. “I love variety. I cannot stand to do the same thing over and over and over again. There’s a lot of variety in the contract world.”
The challenge of variety, however, is that each new assignment means a new learning curve. “Education takes time,” McKune said. “If you’re on a six-month contract, and there’s a four- to five-month learning curve, there’s only going to be a short period of time at the end of it where you really know what you’re doing and you’re capable of performing the tasks assigned to you without help from somebody else.”
Learning to rely on other people and not being afraid to say you don’t know something are essential traits. “There are going to be a lot of situations as a contractor where you don’t know the answer. Do not tap dance. Just simply say, ‘I don’t know. But I’ll find out and I’ll get back to you within 24 hours,’” McKune said. “That’s a very powerful response.”
Employers and contract workers value flexibility
Contingent workers can be a good fit at companies that are looking to build lean, agile IT departments that can adapt to changing business requirements. With temporary workers, companies can bring on skilled IT talent to handle specific projects and scale back if demand falls.
“We’re seeing a more blended workforce today, of a smaller W-2 [full-time] workforce and a growing variable workforce,” said Peter Cannone, former CEO of OnForce, which operates an online marketplace for finding and hiring independent IT workers. The platform connects companies that need IT help for short-term assignments with IT freelancers who've been vetted by OnForce (OnForce is an independent business unit of Adecco Group).
Part of the appeal for contractors is the opportunity to build their own businesses, Cannone said. “Once you get a taste of being your own boss, and running your own business, I think it’s hard to go the other way.”
Contractors agree -- being the boss is appealing.
“I still make mistakes, but they are my mistakes. I own them and it is my responsibility to fix them. I am my own, pointy-haired boss,” said Fred Granville, who has been working as an independent networking consultant in the Kansas City, Mo., area since 2000.
“We’re always looking for people who have the ability to work on different projects, keep themselves on track, set their own times, be their own boss,” said Vik Nath, former director of recruitment in the Washington, D.C., office of IT staffing services provider Mondo. “If you’re hiring a contractor, and you’re hiring them for a specific project, you’d like to just let them run with it. You need to find that skill set, find that person who doesn't need to be micromanaged.”
Access to new or different technology is another perk that resonates with contractors.
“I like being able to get hands-on with equipment that I would never get anywhere near otherwise,” said Jodi Minshall, an IT analyst in the San Francisco Bay area. Minshall recently completed an assignment at Juniper Networks and got to work with the vendor’s extremely large core routers for the ISP market. “At any other company these devices would be in a locked room with a select few employees tasked with managing them, and I might be able to see them through a window if I were lucky.”
Getting busy – and staying busy
IT contractors are frank about the challenges of contingent work. In particular, lining up the next job is an inescapable part of the lifestyle.
“The hardest part about being a contractor is finding work. When you work for yourself, you must fill the roles of executive, business administration, AR/AP, sales, engineering, delivery, and probably a few others,” said Mike Drabicky, who has worked as a consultant more than 15 years. “I like doing the work. All the rest of that stuff is overhead that, while necessary, doesn't produce anything useful.”
Marketing can be a challenge. “As with most technical folks, it doesn't come naturally,” said Rubin of High Road Data. “I am a member of [business networking group] BNI and make extra effort every week to get together with other business owners and professionals to meet and learn how we can help refer each other. Since I’m not trained in marketing, I find this an invaluable tool to get myself out there and make sure I’m constantly marketing.”
Getting paid is another potential hurdle. “If you’re not working with a company that farms you out and does the billing and collections for you, then you have to do this yourself,” Rubin said. “You need to manage a positive relationship with your clients and at the same time make sure they pay on time, every time.”
Jodie Bass finds much of his work through the OnForce freelance platform. OnForce work orders are backed by reserved funds, so payment is transferred directly to the contractor once work is completed. For Bass, the elimination of invoicing and payment collection is a huge draw.
“I hate talking about money,” said Bass, who’s based in the Portland, Ore., area. “I’m not a salesman. I can get people excited about technology. I can teach them how to use it and support it later. But when it comes time for me to say, ‘OK, write me a check,’ I’m terrible about it.” OnForce takes a percentage of the job funds as payment, but that’s fine with Bass. “I look at it this way: I don’t pay for advertising, I don’t pay for collections. Both of those are covered. The fee is worth it.”
Loss of job security is a lingering concern
Minshall misses the benefits that full-time employees enjoy, such as sick time, holiday pay, training and retirement benefits. But the biggest loss is job security.
“The hardest part is not having the security of a real two-way bond with your employer/customer,” Minshall said. “As a contractor you can be replaced at the drop of a hat with no explanation or recourse. ‘Here today and gone tomorrow’ has a whole new meaning for a contractor.”
Sometimes, that insecurity can be viewed as an advantage: “It keeps me honest as an employee,” said Nancy Silverthorn, an IT contractor based in Charlotte, N.C. “You stay at the top of your game knowing that at any time they could sever that connection. It’s a lot easier to sever a contract connection” than a full-time connection.
Minshall stresses the importance of self-discipline. “You have to be very proactive about securing your own future with savings and self-educating to get ready for your next employment search. Living paycheck to paycheck is not an option for a contractor; you have to be financially prepared for the worst.”
Otherwise, life can be pretty grim in between assignments. “Starve to death, scrounge up spare money selling bottles and cans from the garbage, [beg] former co-workers for insight and opportunities,” said Joe Holcomb of his activities when he’s in between contracts.
The stress of being unemployed in between assignments is the hardest part for Holcomb, who also cites the “inconsistency of income” and “low-ballers that want to hire you for less than they would pay an employee,” among his dislikes. “New work, unique business environments” are the pluses of contracting life for Holcomb.
Independent contractors also have to get used to not having paid vacations.
“In the last seven years (other than days like Thanksgiving and Christmas), I have taken four days off,” Drabicky said. “When you do consulting, you don’t have weekdays or weekends; rather, you have days that you work, and days that you don’t work. If you want a day off, you can certainly do so but they are without pay. It would be nice to have some time to decompress and still have some pay coming in.”
Drabicky also misses being part of a team. “I find it loads of fun to be part of a quality team, of people who want to excel, want to make a difference. The best times I've had working are when we had a good team where folks were willing to do whatever it took to benefit the team,” Drabicky said. “You can sometimes get that as a consultant. Most times, everyone knows you’re only on board for a limited time. This makes forming lasting relationships difficult to impossible.”
Still, there are valuable relationships that can come from contracting assignments.
“The opportunity to meet people, to make additional contacts, and have your name passed on to somebody else is a huge benefit. In my view, maybe the best of all the benefits,” McKune said.
It’s not something he takes for granted, however: “Networking is a lot more work than people believe it is,” McKune said. “From my perspective, it requires quite a bit of work to maintain those relationships and keep those networking contacts going.”
For Minshall, any gap between assignments is an opportunity to sharpen IT skills.
“I like to spend a few days offloading accumulated stress and catching up on household chores. After a few days of that, I start researching new IT trends and trying to polish up my rusty skills,” Minshall said. “Every job emphasizes one set of skills more than others, so you tend to get out of practice with the unused portion of your skills set. I like to brush up on my skills to stay current.”
Longtime independent consultant Granville finds some challenges for contractors are no different from those faced by full-time IT employees.
“Early on, the peaks and valleys of activity were disconcerting. Now I just get frustrated during those times when I am unable to respond quickly to my customers,” Granville said. “Occasionally the hours can be long, but I think that is true for any job. Balancing family life and work life is probably difficult for all IT workers.”
On the plus side, Granville cites a number of other things he likes about the IT contract life: being able to do what he thinks is the right thing for his customers; working with customers he likes; the chance to define his own target market; and a flexible schedule. His ideal assignments are those that allow him to architect and build new network designs.
Temp-to-perm temptations
In some cases, contingent work can lead to a permanent position. A short-term assignment can be viewed as a trial period for both parties. Hiring managers can use the assignment time to evaluate how a temporary contractor might fit in as full-time employee, and the contractor can evaluate if a company is one he or she would like to join full-time.
Contract-to-hire has become a popular option for IT departments, said Jack Cullen, president of IT staffing and recruiting firm Modis. “The option of evaluating talent over a longer period of time has proven beneficial for many companies,” Cullen said. “Companies that take this creative hiring route benefit by maintaining their project deadlines while evaluating a potential employee over a period of time rather than taking a gamble on a person over the course of the interview process.”
For IT workers, contracting is “a good route to go if you’re trying to test out a new area or field of expertise,” Nath agrees. “It’s a good way to test the waters.”
For techies who are curious, entrepreneurial and enjoy variability, the push to acquire new skills comes naturally. “I love difficult jobs, jobs that are really technically complex. I love a good challenge. That’s just my nature,” Bass said.
Editor’s note: This story has been updated to include current data from staffing firms related to the 2017 job market for IT contractors, including corporate hiring plans, the number of available jobs, and average contract rates. Statements from IT contractors have not been altered from the original version of this story, published in 2014.
Copyright 2019 IDG Communications. ABN 14 001 592 650. All rights reserved. Reproduction in whole or in part in any form or medium without express written permission of IDG Communications is prohibited. | {
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One of the projects left unproduced by filmmaker Stanley Kubrick is finally movie forward. Michael C. Hall will star in God Fearing Man which was written by Kubrick and is currently being shopped around as a potential miniseries by independent studio Entertainment One. It’s based on the true story of Canadian minister turned safecracker Herbert Emerson Wilson, who stole nearly $16 million as an American bank robber in the early 20th Century.
THR reports that Hall will star as Wilson and also executive produce the project alongside Steve Lanning and Philip Hobbs. Hobbs worked with Kubrick for more than 15 years on projects including FULL METAL JACKET. Hall seems like a great choice for the role; he has been around the TV game for a long time with Emmy award winning performances in Dexter and a nomination for Six Feet Under. He also sought out some independent movies over the last year with KILL YOUR DARLINGS and COLD IN JULY.
I would say I’d like to see more of him at the movies, but this miniseries makes me believe he’s fine right where he is. | {
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NYT: Haredi Rabbi Sworn in to Knesset as Member of Secular Party
Dov Lipman’s introduction to the conundrum of the ultra-Orthodox in modern Israel began more than two decades ago, when he was a 19-year-old American student in a Jerusalem yeshiva. It was during the gulf war, with Scud missiles threatening Tel Aviv, yet the prayer for Israeli soldiers that is commonly said daily in synagogues worldwide was not recited at the school.
“I couldn’t understand any ideology that justified living here and not praying for the soldiers who are risking their lives for us to be here,” said Mr. Lipman, who grew up in Maryland. But when he questioned the yeshiva rabbis about it, he said “they had no answer” beyond “it’s complicated - it’s politics.”
Now, Mr. Lipman is playing a critical role in trying to unravel those complicated politics and integrate the insular ultra-Orthodox into the broader society. They have long lived a world apart: they attend separate schools with a curriculum short on math, science and English; rarely serve in the military; and have large families living on welfare because men study Torah rather than work. He was among the 19 people elected to the Israeli Parliament last month from the new Yesh Atid Party, whose primary platform is to “equalize the burden” between the ultra-Orthodox, known here as Haredim, and the rest of society.
But unlike the party’s secular leader - and the vast majority of its voters - Mr. Lipman, an ordained rabbi, has an ultra-Orthodox background and has tried to position himself as a constructive critic from within.
“I share the same value system,” Rabbi Lipman said, citing the importance of studying Torah, the “fears about societal influence” and the desire to limit interaction between men and women. “The Haredim have done themselves a disservice by saying it’s us against them and we will not be part of Israeli society.”
Sworn in on Tuesday as one of 48 first-time lawmakers - the most since the earliest days of Israeli independence - Rabbi Lipman, 41, is the first American-born member of Parliament since Rabbi Meir Kehane was elected in 1984. The new 120-seat body also has more Orthodox members (39 of them) than ever and more women (27), including the first born in Ethiopia, and the youngest member ever elected, Stav Shaffir, who is 27 and was a leader of the 2011 social protest movement.
Rabbi Lipman, an educator and author of three books, is also the first legislator from Beit Shemesh, a city of 80,000 people halfway between Jerusalem and Tel Aviv that became an international symbol of the Haredi conflict when a group of men spit at an 8-year-old girl on her way to school in late 2011 because they considered even her modest dress inappropriate. Rabbi Lipman’s activism after that episode and in other Beit Shemesh controversies paved the way for his political future, but also created many critics close to home.
He is beloved by many of the modern Orthodox in Beit Shemesh, but several Haredi leaders here questioned his legitimacy as a spokesman for their community, pointing out that the Yesh Atid Party received 1,273 of the city’s 29,593 votes. They also noted that Rabbi Lipman does not pray in a Haredi synagogue or send his children to Haredi schools, and said he did not understand the “nuances” of Haredi culture. Some have called him a “rabbi of Purim,” a holiday in which children don costumes.
“He has created a kind of Haredi that allows him to don the black kippa, wear the suit of a yeshiva student, while being part of a party with values that are opposite of the values of the Haredi sector,” said Moshe Abutbul, the ultra-Orthodox mayor of Beit Shemesh. “It is as though I would put on a white robe and call myself a doctor.”
Kol hakavod to Dov Lipman. He is facing a lot of opposition in Beit Shemesh, but he he has Babushka’s support! Yair Lapid is also to be supported for recruiting Haredim to become members of his party, in spite of his late father’s reputation as the Enemy of the Haredi sector.
It is a very sad thing that Dov Lipman has so many opponents in the Haredi sector. Israelis of all types: Secular, Haredi, Arab, need to learn to live and work together for goals they all want to achieve. | {
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Commentary: Political corruption in France is common. Four reasons that could change.
A worker puts the final touches to a giant figure of Francois Fillon (C), former French prime minister, member of The Republicans political party and 2017 presidential candidate of the French centre-right, next to French National Front leader Marine Le Pen (R) and Emmanuel Macron (L), head of the political movement En Marche !, or Onwards !, during preparations for the carnival parade in Nice, France, February 2, 2017.Eric Gaillard
Political corruption in France is common, and usually – if the politician is at or near the top of the political game – unpunished by law. Yet the 2017 presidential election may mark something of a revolt against a semi-aristocratic disdain for the public whose tax euros have long been plundered for private or party use.
Francois Fillon, who trained in the law, has been a politician since his late 20s. Now 63, he rose steadily through the ranks of the centre right until 2007, when he became prime minister under President Nicolas Sarkozy.
He survived there for five years and was seen as a president-in-waiting: experienced, Catholic, with five children by his Welsh wife Penelope, professing a devotion to jolt the country out of its economic stasis.
Then the pesky press spoiled everything. Le Canard Enchaîné, the muckraking weekly, revealed last month that Fillon had employed Penelope as his parliamentary assistant for many years – and she had apparently done little or nothing. The paper then brought two of his children into the affair, raising the alleged family payroll to nearly 1 million euros ($1.06 million). Fillon has blamed the media and political enemies for his campaign crisis, proclaimed innocence but also apologized for employing his wife as an aide – and fights on.
But he’s wounded, ironically most of all by his wife and by himself. Penelope gave an interview to Britain’s Telegraph in 2007 in which she said her children know her as “just a mother” and, referring to Fillon’s elevation to the premiership, said that “people ask what my new role is but there isn't one”. Fillon also said, during the contest for the nomination, that “There is no point talking about authority when one personally has not been beyond reproach”, a statement directed at Sarkozy. By Fillon’s own statement, he may be unable to lead France.
Yet the centre right seems to believe that, however damaged, it has no one else. A meeting of party elders on Monday unanimously supported Fillon, and vowed to relaunch his faltering campaign. It’s possible that his wife’s interview this past weekend, in which she affirmed that her job was real, may on closer examination turn out to be true. It’s also possible that, in the nearly seven weeks that remain before voting in the first round of the election on April 23, the issue will have cooled. But for the moment, it seems another instance of a system where even the apparently non-sleazy politicians are compromised.
Corruption has dogged the modern French presidency since Charles de Gaulle resigned in 1969, and it has appeared to accelerate in the past few decades – or at any rate, has become more public. It is also high profile: because the French presidency is so powerful, all political and foreign claimants for attention and benefits seek a channel to the Elysée Palace. Favors are exchanged – some routine political horse-trading, others more venal.
Valery Giscard d’Estaing, president from 1974 to1981, was revealed, again by the Canard Enchaîné, as having received large gifts of diamonds from Jean-Bedel Bokassa, former head of the Central African Republic. (He said he had sold the jewels, and given money to charities in the country.)
Jacques Chirac, president from 1995 to 2007, was given a two-year suspended sentence in 2011 for embezzling public funds to finance the party he led as the mayor of Paris. Chirac, who did not attend the trial because of “memory loss”, said in a statement that he contested the conviction “categorically” but that he would not appeal because he lacked the “required strength” to face a new trial.
Sarkozy, the president Fillon served, was encircled by scandals throughout his presidency – including allegations that aides and close allies had benefitted from kickbacks from the sale of submarines to Pakistan in 1994. (He has denied these claims.) Closer to his office were allegations that he had received illegal funding from the l’Oréal heiress Liliane Bettencourt, France’s richest woman – herself accused of large-scale tax evasion – this last imbroglio revealed by another pesky news organization, the investigative website Mediapart.
And last year, while preparing his new presidential bid, Sarkozy was placed under investigation for "suspected illegal financing of an election campaign for a candidate, who went beyond the legal limit for electoral spending". He has denied he was aware of the overspending.
Sarkozy’s successor, the still-sitting socialist president François Hollande, appears to have made a break with this catalogue of alleged corruptions: his scandals have been sexual and – in a departure from the past vow of press silence over high political trespasses – splashed across front pages.
But some of his ministers were not so financially abstemious: early in his presidency, the budget minister, Jerome Cahuzac, after denying the report by Mediapart, confessed that he had used a Swiss account to hold 600,000 euros ($775,000 on the exchange rate of the time). Imprudent but not illegal and less damagingly, Hollande’s friend and election campaign treasurer, Jean-Jacques Augier, was revealed to have invested in offshore businesses in the Cayman Islands.
Why should it get better? First, the current leader in the polls for the first round of voting, the National Front’s Marine Le Pen, is accused by the European Union’s fraud office of using over 300,000 euros from the EU’s parliamentary budget to pay her party staff: she won’t repay, she says, and hasn't seemed to suffer in the polls because of it. Her supporters, like her, don't like the EU.
The man who has now overtaken Fillon as Le Pen’s main challenger, the 39-year-old former Socialist Economy Minister Emmanuel Macron, has created a new centrist party, En Marche! (“Forward!”). Though he held the unpopular job of investment banker at Rothschild & Co, he has been lauded in the news media, and no hint of financial impropriety has appeared.
Le Pen appeals to an electorate, often working class, angered by political corruption. Macron’s main appeal is to a cosmopolitan, highly educated middle class, many of whom, young or younger than he is, are no longer prepared to shrug and say “Ca va comme ça” (So it goes). French journalism – not just Le Canard Enchaîné and Mediapart – is much more energised by corruption scandals.
The centrist, Macron, is presently favoured to win in the second round of the presidential election in May. With apparently no scandalous baggage, with a new untainted party, with the backing of a country no longer prepared to shrug, he may try to change a culture. It will be a long job, though. Corruption, when a way of life, is tenacious.
About the Author
John Lloyd co-founded the Reuters Institute for the Study of Journalism at the University of Oxford, where he is senior research fellow. Lloyd has written several books, including “What the Media Are Doing to Our Politics” and "Journalism in an Age of Terror,” which will be published this month by I. B. Tauris. He is also a contributing editor at the Financial Times and the founder of FT Magazine. | {
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San Diego Chargers: The future of Antonio Gates
Antonio Gates was perhaps the greatest steal in San Diego Charger history. An undrafted free agent from Kent State, he has played 10 seasons in the NFL, all with the Chargers. The tight end has been selected to 8 Pro Bowls and leads the Chargers in all time receptions with 642. Gates ranks second all-time with touchdowns by a tight end, only behind Tony Gonzalez. However, Gates has played six less seasons then Gonzalez and is only behind by 20 touchdowns. There is no questioning Gates’ greatness, and he is a lock to be in the NFL Hall of Fame. The question is, how much longer will Gates be able to play in the NFL.
Critics are concerned with Gates’ overall health because he hasn’t played a complete season since 2009. He played in at least 10 games each season since, but in many of the games he had lingering injury. As Gates is now 33 years old, the risk of injury only increases the more he plays. Injury prone football players usually don’t have long careers, especially in a position such as the TE because it requires great athletic ability and durability.
While injury is definitely an area for major concern, it may be one of the only ones. If we look at the statistics Gates posted last season, Charger fans shouldn’t be alarmed about Gates’ playing ability. Last season, he recorded 49 receptions for 538 yards and brought in 7 touchdowns. That number is about 15 receptions and 300 yards short of what he normally averages, but he still brought in 7 touchdowns. In his 10th season in the NFL, Tony Gonzalez only had 5 touchdowns. This comparison shows that Gates has just as much left in the tank as Gonzalez did and should easily be able to continue to play at a high level. Another factor to consider was that last season Philip Rivers played terribly. It is not fair to blame Gates because he wasn’t exactly working with a quarterback who could utilize him to the best of his ability. It isn’t even fair to blame Rivers either because the offensive line was horrendous.
Gates clearly still has the ability to perform at a high level. Last season only 5 TE’s had more touchdowns then Gates did, proving he not only can play, but is one of the best in his position. If Rivers can bounce back next season, expect even a better year for the TE that has been a household name for years in the NFL. The only major concern still his Gates’ ability to stay healthy. If he can’t, his future in the NFL may end much sooner then he would like. However, if Gates is able to stay healthy, there is no reason that he can’t have at least four seasons in the NFL. If he continues to perform the way he does, he should even pass Tony Gonzalez as all time leading scorer for the tight end position. The Gates—are definitely open. | {
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(Reuters) - Police officers who visited
Elliot Rodger just weeks before he went on a shooting rampage that left
six dead and more than a dozen injured knew of disturbing videos he
posted online, but did not check them, officials said on Thursday.
A new timeline released by the Santa Barbara County Sheriff's
Office shows police responded to a welfare check phoned in by a
county mental health worker the night of April 30 and found a shy,
timid but polite Rodger outside his apartment.
Four sheriffs' deputies, a University of California at Santa Barbara
police officer and a dispatcher in training asked Rodger during the
10-minute encounter about the videos he had posted online, but he
said they were simply a way of expressing himself as he was having
trouble fitting in socially.
"Sheriff’s deputies concluded that Rodger was not an immediate
threat to himself or others, and that they did not have cause to
place him on an involuntary mental health hold, or to enter or
search his residence," the sheriff's office said in the statement.
"Therefore, they did not view the videos or conduct a weapons check
on Rodger."
A deputy called Rodger's mother and briefed her on the situation,
then gave the phone to Rodger who told her everything was fine and
that he would call her later, the statement said. The officers gave
Rodger information on local support services and left.
"The sheriff’s office has determined that the deputies who responded
handled the call in a professional manner consistent with state law
and department policy," it added.
Typically only two deputies respond to mental welfare calls, but a
few unassigned officers showed up due to their experience with
Rodger in a petty theft case, the statement said.
Chris Pollard, 22, a neighbor of Rodger's interviewed by Reuters
after the shootings, described watching the latter's videos, titled,
"Spring break sucks when you're lonely," and "My reaction to seeing
a couple at the beach...envy," and posted around that time. "It was
a clear cry for help," said Pollard, adding that he had found the
videos too disturbing to watch in their entirety.
But it was unlikely the police could have done more during their
check, he said. "I mean, how far can you go without violating
somebody's rights?" Pollard said. "When you looked at (Rodger),
there was no reason to get concerned. He didn't seem like a
threatening or intimidating guy. He was just very quiet."
The Sheriff's Office statement also gave new details of the night of
the killings. The sheriff's office said authorities learned of the
"Retribution" video and the 137-page manifesto roughly an hour after
the shootings.
That video was uploaded to YouTube at 9:17 p.m. PST (0417 GMT) the
night of the shootings, and Rodger emailed the manifesto to his
parents, therapist and several others a minute later. The first
gunshots were reported at 9:27 p.m., and the rampage had ended 20
minutes later.
The statement described the case as one of the most complex in the
county's history, adding that the investigation was continuing. The
sheriff's office said it would be making no further information
available. | {
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Dragonstar Arena
So what is DSA? It’s a 10 Stage four player dungeon. This provides nearly non-stop action, gear drops, achievements and excitement. That’s why you play DSA! This guide’s purpose is to explain the basics and provide a list and links to each stage covered in separate post. I’ll be releasing individual post for various stages as each has a lot of information but you can come back here as I update them and click on Stages for links.
One of the main reasons to run DSA is the phat loots! Here’s some of the items you can expect out of DSA (VR 13 drops from normal and VR 14 drops in Veteran).
Dragonstar Arena Specific Gear
Archer’s Mind Set
(2 items) Adds 87 Max Stamina
(3 items) Adds 4% Weapon Critical
(4 items)Adds 4% Weapon Critical
(5 items) Attacking from stealth increases Critical Damage by 15%. Critical Damage increased by 5.0% when not attacking from stealth
Destruction Mastery Set
(2 items) Adds 87 Max Magicka
(3 items) Adds 4% Spell Critical
(4 items) Adds 8 Spell Damage
(5 items) Robes of Destruction Mastery Increase maximum Magicka by 6.0% while you have a destruction staff equipped
Achievements and Dye
Dragonstar Arena Conqueror – Beat Veteran DSA.
Dragonstar Arena Champion- Beat Normal DSA
Dye – Adamantine Silver
DSA Basics
DRAGONSTAR ARENA LOCATION
How do we get to DSA? It’s in Upper Craglorn in the northwest part of the map. You can’t directly port there, so you’ll have to get on your horse and ride up. Thankfully, the scenery and entrance is beautiful. Before you port in, make sure you’re on the right mode.
MODES: NORMAL AND VETERAN
There are currently two modes that range in difficulty and mechanics, Normal and Veteran. I recommend Normal mode for beginners or anyone under Veteran Rank 12. Veteran mode can only be done with VR 14 characters and is very challenging. While the stakes are higher in Veteran mode, so is the loot. VR 13 level gear drops in normal mode while the highest level VR 14 only drops in Veteran. Every small bit of resources counts, so farm Vet DSA when you get the hang of it.
PREPARATION
Before entering, make sure you’re ready for the challenge. You don’t need the Best in Slot (BiS) gear though I recommend at least 2,800 health and 3,300 as a tank. We do a general check list prior to entering.
Alternate Gear – This is optional, but I like to have a secondary set of gear for tanking or DPS that I can switch if someone drops from our group due to issues with connection, family, or life in general. Taking this to the next level, I’ve even got jewelry crafted with fire, ice, and poison resist for each stage. It makes a huge difference though very expensive.
Food – Make sure you have a couple of pieces of food as this might take over two hours 400+ health is very useful here.
Potions – I can’t stress enough how important potions can be to your overall performance. Bring tons of potions from variety of resources (as in like 100 per resources). The best are tri-stat potions which provide health, stamina, and magicka though they can be very expensive. If you’re DPS or healer, make sure to bring some weapon/spell power and critical chance increase potions. Again, expensive but worth it.
Soul gems – Needed for resurrections and weapon charges.
ROUNDS
Stages one through nine follow a common theme in terms of rounds, each has five. Only Stage 10 do you have one round which is beating the reigning champion and becoming the new one. As you walk into the arena, you’ll notice the opposite end has a large door that you move through to the next arena via a portal. This arena has cauldrons that will glow blue every time you finish a round within a stage. So if you’re wondering what round you’re on, look towards the exit.
Round 1 – Round one introduces the enemy and gets you familiar with the theme of the stage.
Round 2 – This round will introduce a mechanic like poison gas in stage three.
Round 3 – Another stage that builds on the previous mechanics and adds even more enemies or a mini boss to make things even harder.
Round 4 – The final wave before the boss and sometimes the most challenging which will test your limits with massive mob pulls.
Round 5 – The last phase generally involves all the same mechanics plus a boss or two (yeah these are hard).
LENGTH
DSA can be a time commitment. In my very best run (minus a couple of bio breaks), we completed normal in one hour (with no deaths). Veteran on the hand can take four hours to complete. When we finished in the top 10, it only took two hours though everyone had made it to round 10 and were very familiar with the fights. | {
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HONEYWAY TRAIN
Honeyway Train
HONEY NUT CHEERIOS
With the teams at Boffswana and Iloura we created an experience for Honey Nut Cheerios that placed the product at the centre of the action. A world first Augmented Reality game using the Unity3D engine.
The actual Cheerios box activated and controlled the game, providing completely unique game experience. From the opening sequence with the box opening up, spilling Cheerios across the screen to reveal the world within, to the actual gameplay, where the box becomes the controller. Tilting and rotating the box to move the hero 'Buzz' through the game, dodging cacti, collecting rewards and avoiding villains. | {
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In 2015, the authorities in California documented 837 hate-crime incidents, charting a surge in offenses motivated by religious intolerance toward Muslims and Jews, while crimes against Latinos grew by 35 percent.
Last week, shortly after Donald J. Trump was elected the country’s next president, the Southern Poverty Law Center put up a form on its website encouraging people to share details about potential hate crimes. By the next day, they’d received about 250 reports – more than they’re used to seeing in six months.
Then on Monday, the FBI released its latest national tabulation of hate crimes, data that showed an overall uptick of 6.8 percent from 2014 to 2015. The accounting, drawn from information passed on to the bureau by state and local law enforcement agencies, charted a 67-percent increase in anti-Muslim hate crimes.
The mix of information – state level, anecdotal, federally collected, dating from two years ago to last week – is sure to fuel the country’s evolving conversation and concern about the potential for violence in a divided America. Already, those worried about the consequences of Trump’s triumph have seized on some of the reports to stoke worry about emboldened white nationalists. And Trump’s supporters have moved quickly to try and debunk the swirl of alleged incidents of intimidation and violence that have surfaced in social media.
But even in the early stages of what promises to be a prolonged focus on crimes colored by prejudice and politics, there appears to be one irrefutable truth: the data is deeply flawed.
James Comey, the director of the FBI, said as much even as he announced the bureau’s latest batch of numbers.
“We need to do a better job of tracking and reporting hate crimes to fully understand what is happening in our communities and how to stop it,” Comey said.
More than 3,000 state and local law enforcement agencies don’t report hate crimes to the FBI as part of its annual national survey of crime in America. Professor Brian Levin, who heads the Center for the Study of Hate and Extremism at California State University, San Bernardino, said the entire state of Hawaii fails to file any such reports.
And many of the law enforcement agencies that do choose to participate do not appear to be particularly rigorous about documenting hate crimes and passing that information onto the federal authorities.
“A lot of agencies just submit a piece of paper saying they had no hate crimes,” added Levin, noting that the vast majority of police and sheriff’s departments reported no hate crimes last year.
The data appears particularly spotty in much of the South, a region with a long history of racial strife. Police in Mississippi reported zero hate crimes in 2015. In Arkansas, the number was eight. In Alabama, it was 12.
It seems the number of hate crimes on college campuses is also undercounted by the FBI. The most recent statistics gathered by the U.S. Department of Education appear to show at least twice as many offenses occurring at colleges and universities as the FBI data.
The FBI “data system is of little help to authorities who investigate and track hate crimes,” wrote Ronald L. Davis, head of the Justice Department’s Office of Community Oriented Policing Services, in an essay published earlier this year. “This is a significant problem because, if the authorities do not know how many hate crimes are committed, they cannot get an accurate picture of whether hate crime laws are effective, which can lead to fewer resources allocated to combatting hate crimes.”
An FBI spokesperson acknowledged that nearly 20 percent of law enforcement agencies don’t participate in the program, but said the bureau was working “to improve the data collection.”
A key problem, said Phyllis Gerstenfeld, author of a well-known book on hate crimes, is that the FBI has no legal mechanism to compel law enforcement agencies to file crime reports or ensure that they submit accurate information.
Still, some states are doing an admirable job, noted Gerstenfeld, a criminology professor at California State University, Stanislaus. In California, for example, police officers receive training on hate crimes as part of their initial education at the police academy, which can help officers identify bigotry-driven offenses. California law requires police and sheriff’s deputies to closely monitor hate crimes and share their findings with both the California Attorney General and the FBI.
In total, the FBI documented 5,850 hate-crime incidents in the report it issued Monday, most targeting people on the basis of race or ethnicity, religious affiliation or sexual orientation. For some, the surge in crimes against Muslims was not surprising.
“It confirms what we’ve been seeing on the ground since late last year – a spike in hate crimes against Muslims,” said Ibrahim Hooper, communications director for the Council on American-Islamic Relations, an advocacy group.
Since Trump claimed the presidency on Nov. 8, social media has been deluged with first-person accounts of racist incidents and attacks on Muslims, prompting BuzzFeed to compile a listicle titled “Here Are 26 Reported Racist Incidents After Donald Trump’s Victory.” This catalog of abuse included graffiti (lots of swastikas, and, in upstate New York, an exhortation to “Make America White Again”); violence (an African-American college student assaulted in Ohio); and intimidation in myriad forms (black students receiving online invitations to a lynching in Pennsylvania, a Muslim woman who was told “Your time’s up, girlie” on the New York subway, etc.).
Oren Segal, the director of the Anti-Defamation League’s Center on Extremism, believes it’s too early to tell if reports are higher than normal because incidents are happening more frequently or because people are simply more aware of them. But he said the direct connection to a single politician is unique. “The fact that so much of it is being linked to our presidential campaign is very, very disturbing,” he said. | {
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Pro cyclist Lucy Garner to be new ambassador
We’re excited to announce that professional cyclist Lucy Garner is now a Dreams Come True ambassador. Lucy is a talented, up and coming pro cyclist with her sights firmly set on Rio 2014. She’s also about to embark on the inaugural Tour of Britain, where she’ll be leading the GB team. The 7 day tour starts on 7th May.
We caught up with our cycling star between training rides and here’s what she had to say:
When did you start cycling?
I started racing when I was 8 years old.
Can you remember your first bike?
My first bike was a little green fixed gear bike and I was riding that without stabilisers when I was 2 and a half years old.
Who is your cycling hero?
When I was younger I always admired Marianne Vos and her strengths in everything. I now race against her and have a lot of respect for her because she is the world’s best.
What is your favourite training ride?
One that has a lot of varitey. Some climbs, corners, cobbles, nice villages. Especially when its a long ride its nice to have a good surrounding to look at.
What are your career highlights so far?
Both of the world championships as a junior are the highlights so far. I was shocked to win it the first time because we had no expectations as a team to do well.
What are your dreams?
Rio would be amazing, it will be hard to tell if I am suited to it as a rider as really it should be a mountain course looking at Rio. My climbing is getting better but I am definitely suited to a flatter, faster stage. It would be great to be selected for the Commonwealth Games later this year.
What big races have you got coming up?
I have got the Tour of Britain which I’m so excited to be racing. It’s the first big women’s road race and it will be going past my front door. It will be a good time to promote women’s cycling and for the public to see how women’s cycling has progressed. | {
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Archive
Yes that wonderful word that seems to sweepingly take Formula 1 these days in a climate where adapting to your surroundings is just as important as being fast.
The US GP failed to live up to the hype of last year. Pirelli’s continued ultra-conservative route still being taken and the lack of Sebastian Vettel looking vulnerable in any situation. Some interesting points did come from the US GP though if you look a little deeper.
For the first time in a good while we saw some of the rawness of drivers and not just their media fronts. This was firstly noticeable with the brash statement of Pastor Maldonado claiming that the mechanics of his number sixteen Williams were tampering with his car. In any circumstance or situation, even if you are leaving, you do not make such comments or statements. It is hardly an appealing factor to any new employee that you may be going to. In this case it looks like Lotus unless Quantum Motorsports cough up some money and, rightly, take Nico Hulkenberg.
We then have other examples of drivers just simply not adapting. Lewis Hamilton was contradicting himself for fun from what we heard of the team radio messages between himself and his engineer. Firstly claiming he knew what he was doing with the tyres, followed up by wanting to know a plethora of information, massive respect to Peter Bonnington for having the patience of a Buddhist monk. Hamilton once again showing he has speed but not the full package.
When we look at the performances of the second half the season it is clear to see that Red Bull have regained their advantage from last season with the 2012 Pirelli tyre construction being brought back. Even when the 2013 tyres were on the car, Vettel still won Malaysia, Bahrain and Canada. This reflects how he is able to adapt to the car and tyres given to him. Arguably, Fernando Alonso is doing an even better job considering the lack lustre Ferrari he has two wins to his name. But what Alonso portrays is firstly confidence and ability within him but also the mental capacity to be able to adapt. The car is not as good as the Red Bull but he is extracting everything from the Ferrari and has now finished runner-up to Vettel. He learns how the tyres work during the race and uses that to his advantage.
Jenson Button is loved by many in the paddock and many fans, but I am not one. Even during his 2009 championship campaign there was this snide character to Button that came across. Button moans about any given situation with the car. He does not understand or learn what the car is doing; he immediately proclaims something is wrong. McLaren have opted to release Sergio Perez from his contract. Over time it will come out if this is on performance or the Telmex money drying up. Have McLaren released the wrong man? No. Both need to go.
Perez in the second half of the season has done a better job than Button. He has understood the team, his engineers and also the simulator and McLaren are now seeing the rewards. I do not believe Perez is the ultimate driver but he is certainly more adaptable than Button. With Kevin Magnussen now joining the team, I believe in 2014 Button is going to get over shadowed by his young Danish team mate. Experience is a tremendous trait to have, if you know how to use it.
The driver that has been impressing most of late is Romain Grosjean. In 2012 he was erratic, reckless and arguably dangerous at times. In 2013 he has calmed down a lot by seeing a psychologist and learning more about himself. I am not a father but they say fatherhood changes you and while he claims it has not changed him, subconsciously I suspect a change has taken place. I have no end of respect for Grosjean to even mention the fact he sees a psychologist. In modern day sport that could be viewed as a sign of weakness to some. He and Lotus identified the issue and dealt with it. Grosjean has learnt the car and the tyres and is now beating one of the Red Bull’s, mighty impressive.
So where does this leave 2014? Currently you would say on driving adaptability alone the title fight will be between Vettel, Alonso, Raikkonen and even Grosjean. With the amount of changes Formula 1 will go through in 2014 it is vital to be able to adapt. But for me Nico Hulkenberg is the star of the future as long as he gets a drive. He is a driver of raw talent, adaptability and speed. I first saw him in A1GP and knew then he was on for greatness.
If Britain has any hope in Formula 1 in the future, it is coming from lower categories. The current crop of drivers are near write-offs.
Searching for the right words to describe what we saw at the Malaysian is really very tough. Eventful comes to mind as being the main one but many others would apply fittingly also.
Before we get on to the chaos of the race, let us review qualifying. Sebastian Vettel once again showed he was class of the field by pitting for fresh inters and set a blistering time nine tenths quicker than Massa and a second faster than Alonso. Australian GP winner, Raikkonen was not so clever and also fell foul to a three place grid penalty for impeding Nico Rosberg.
Twenty-four hours pass and the race is started on intermediate tyres after a down pour of rain prior to the race. Lights out and Alonso’s Ferrari got a quick start but Massa was not as quick as in Australia and was passed by his team mate with relative ease. Alonso saw an opportunity to capitalise but locked his brakes on entry to turn two, clipped the back of race leader Vettel and damaged his front wing. Incredibly he battled and held second place until the line of the first lap, but going down the pit straight his front wing collapsed underneath the front tyres and sent him spearing off in to the gravel. Ferrari had told him to pit and were ready with a new front wing but the Spaniard did not and paid the price. Reminded me of Raikkonen at the Nurburgring in 2005 for McLaren where his front right tyre exploded on the last lap of the race.
Alonso’s wing disappears under his car
The first laps unfolded and as the track dried, Vettel was the first to dive in to pit lane for a set of slicks. Turns one to four were still very wet, too wet in fact and Vettel was left battling cars on inters and trying to get his slicks up to temperature. Webber pitted two laps later and benefited massively by jumping his team mate and coming out in the race lead. With Massa’s relative lack of pace it allowed both Mercedes of Hamilton and Rosberg to capitalise and close down the Red Bull pair. Hamilton in particular in the mid part of the race had some excellent pace but it was too much too fast, he had to settle in to fuel conservation mode which allowed Rosberg to close up even further but he was also managing his tyres better.
The turning point of the race came for both Red Bull and Mercedes. Webber had been controlling his pace, tyres and engine management to the point where Vettel came out just behind him after the final round of pit stops. Vettel then engulfed in an all-out battle with his team mate chopping and changing positions for two laps which saw the young German get pushed right up against the pit wall. Vettel had earlier moaned in the race that Webber was too slow but knowing how the Pirelli rubber works, Webber was simply controlling his pace. Vettel eventually threw the car around the outside of turn four and took the lead of the race. While Webber’s earlier battling was valiant he was not too forceful to push his fellow Red Bull driver off the circuit.
Behind the Red Bull pair the battle raged on between Nico Rosberg and, not Hamilton, but Ross Brawn. Hamilton was in pure tyre and fuel conservation mode but settled in to a third place and podium finish. Brawn clearly having understanding of the situation told his drivers to just settle in to their respective positions. A wiley fox like Ross Brawn is not going to be told by anyone, if Schumacher could not then Rosberg is definitely not going to be telling him.
The chequered flag dropped with Vettel crossing the line first, an angered Webber in second and a disappointed Rosberg in third. You can imagine at this point this podium is going to be a rather feisty place. Before the drivers stepped on to the podium and furious Mark Webber walked in to the post-race room, steam pouring out of his ears, glaring looks at Vettel and with a deep Aussie boom voicing the words “Multi 21, Seb. Mutli 21” This is code from the Red Bull team indicating team orders and stay in your positions. On the other side of the podium we had a glum looking Hamilton almost scratching his head and wondering what had just happened.
Martin Brundle joined them on the podium for the post-race interviews and, as ever, Brundle doing an excellent job tried to defuse the situation but Webber was quick to jump and say “Vettel took it in to his own hands, and as ever will be protected by the team”. Sure enough the ears of Dr Helmut Marko and Christian Horner pricked up at that point and knew they were in for a tough evening, the team already in a hot environment the pressure cooker seemingly getting ever hotter. Hamilton explained how he thought Rosberg should be up there will probably not go down well with Mercedes bosses as it was Ross Brawn’s call. We very much see two different dynamics of team and team mates appearing in both camps. Dr Helmut Marko was quick enough to say that there is a “Clear number one” in Mercedes trying to deflect the attention away from his own team.
More was to come yet though as Vettel and Webber had a chat after the podium and before the press conference, Vettel sat down and apologised to Webber but the Aussie was having none of it and did not accept his apology. Webber’s interview with Natalie Pinkham of Sky Sports was the most revealing though. Webber stated that he wanted some time off to head back to Australia and also that he was “questioned things” in the last ten laps of the race. That is quite a bold statement to be saying and while it may be heat of the moment you have to wonder.
I think all Formula 1 fans will have opinions and likely differing opinions on this. Team orders have always been in Formula 1, whether that be a blatant as radio communication or a pre-race agreement. Webber was clearly under the impression that he had the lead, conserve tyres, engine and control the pace to the flag. Vettel was even told “This is silly Seb” by the pit wall but still persisted to pressure and eventually pass Webber. Now, the one big thing here that has been broken is trust. Webber can not only trust Vettel, probably ever again, but also the team. How does he then trust the team that tell him one thing and then another thing happens? Not only that but they still had another ten laps or so to go that they could have swapped the positions back around and never did! This is sour situation to be in and Webber will be left wondering and questioning his own position but also the position of the team. Webber only has this year left on his contract which I am sure he just wants to enjoy racing. After the antics we saw from Vettel today you have to wonder if he will stay.
So let us look at the other side of the garage. Red Bull clearly know that Vettel is the stronger driver and the most likely to challenge for the title. After seeing Alonso drop out of the race they must have been rubbing their hands together. Vettel was behind Webber though after the stops and it took a forceful pass to get back the top step of the podium. The team stated that it was ‘silly’ and that he should be careful. Vettel even said during the race “Get him out the way, he’s too slow” about Webber who was actually looking after his tyres. A lot of comparisons have been drawn with Schumacher in the post-race aftermath and, sure, correlations can be drawn but the things that still stands out for me is Vettel’s immaturity. The youngest triple world champion but hardly the maturity of a world champion. Vettel was booed on the podium in Australia, and even as a triple world champion is far from a fans favourite. Alonso, Raikkonen and Hamilton all with fewer titles hold a better fans reputation than Vettel. After the race today, you can see why.
Flip over to Mercedes and Rosberg got out of the car, fully understood the situation, knows that the same would happen if that roles were reversed and gave a very dignified and diplomatic response to the media, an excellent showing from the German and, if anything, gone up in peoples estimations and I suspect has gained a lot of respect. Hamilton clearly unsatisfied himself, Mercedes almost have a luxury on their hands because they have two friends that want to fight, properly, but also both play the team game.
Fans may be disgruntled by what has happened but I think Red Bull actually have a greater issue on their hands. They have a driver that has clearly disobeyed team orders. Now while Schumacher, Senna or Alonso are/were rarely on the receiving end of that, I do not remember them disobeying the team quite so directly. Argument could state that it is early in the season and they should be allowed to battle, but outright disobeying the team that pays you? That is not something you want to be doing, even as a triple world champion.
Three weeks now until China and a lot of damage has to be repaired and a lot of conflicts to be resolved. Question is, can Red Bull do it or maybe, just maybe was that Mark Webber’s last ever Formula 1 race?
Well it is a while since I have written a blog here but I thought I would make my grand return for 2013. I had planned to write consistently but as ever life seems to interrupt along the way and it gets broken up. Along with writing I hope to be able to bring a podcast to the site also.
It is a couple of hours after the race down under around Albert Park, Melbourne and many fans and viewers will be stepping away or back to bed with very wide smiles on their faces. I for one I am exceptionally pleased to see Kimi Raikkonen win for Lotus.
After the initial washout of qualifying before both Q2 and Q3 were run on Sunday morning prior to the race I think most people thought this would be a stroll, quite literally, in the park for Red Bull after what can only be described as a stunning pole position lap from Sebastian Vettel, such commitment in very challenging conditions.
Start of the race actually felt quite tame in some respects. Usually the season opener is drivers dusting the cobwebs away from the winter break and the race craft is not quite there but from turn one onwards it all seemed relatively clean other than new boy Chilton in the Marussia having to pit for a new front wing after contact with van der Garde’s Caterham.
The front of the field squabbling for position all the way down to turn three after negotiating the mobile chicane of Mark Webber after a software failure did not allow for a correct bite point for the clutch, the drivers escaped and the race started to unfold.
Fernando Alonso made a wonderful sweeping move around the outside of Lewis Hamilton in the Mercedes around turn three and hunted down his team mate in quick smart fashion. Come the end of lap one Vettel had calmly created himself a two second advantage. That would whittle away quite sharply as both the Ferrari’s came tearing up behind him quite menacingly.
Ferrari initially appeared to show equal fairness to the drivers whereby Massa was allowed to pit first and have the luxury of strategy advantage over his team mate who was behind. Were the tables turning at Ferrari? No. Come round two of pit stops Ferrari pitted Alonso earlier to take him out of the traffic and Massa was asked to push to see if he could two stop. He could not and was left tucked up behind Adrian Sutil.
Force India have quietly gone about their business in pre-season, turning many laps and appearing to have a car capable of at least fifth in the constructors at the moment, Adrian Sutil though had other ideas. After starting from twelfth on the grid he quickly made his way up the field starting on the medium compound tyre which proved a great strategy call for the first two stints which put him right in with Vettel, Alonso and Massa. The quad group all running together for many laps as the strategies unfolded.
While this was happening Kimi Raikkonen was carefully lurking off the back of them controlling his pace and his tyre management and in doing so put himself in the window of a two stop strategy. This was quite a surprise as many had foreseen it to be a three stop race but Lotus got excellent longevity out of the super soft compound in the opening stint allowing the ‘Flying Finn’ to only stop twice in the race. It would appear Lotus have an advantage of a car that is very kind on its tyres and looks after them well.
It has to be applauded the valiant effort of Fernando Alonso though. The Spaniard setting fastest lap after fastest lap trying to bring the gap down between the two and the three stop strategies. It was not to be though and other than a moment with a Caterham he could not close the gap and Raikkonen conveniently set the fastest lap of the race with just a few laps to go just to let Alonso know he was not winning today.
Kimi has been quoted as saying “It was one of the easiest races I have done to win. Hopefully we can have many more of these races.” and quite honestly it was. He was flawless in his drive and kept the measure of his competitors when he needed to and turned the wick up just at the right times. He seems to feel at home with the Lotus and the freedom he has. His latest interviews we have even seen a more open smiling Kimi which is rather nice but his cool character approach was always a winner with those that liked him.
So what have we learnt from Melbourne? Kimi is up for it, Fernando wants it and Vettel is not really sure what to think. Red Bull have made improvements to what is already a good car but have they over done it and now have degradation issues? I doubt it and I think Malaysia may see Red Bull come to the front again but now more than ever they have a big challenge on their hands and it’s not just from one team it could be anything up to three teams currently.
And just to round my first piece of the season up, a word on Mercedes. Qualifying looks be a strong point for them but similar to the past few seasons, add the fuel in and the balance of the car changes. They tried their best to two stop with Hamilton but they could not and while Lewis is happy with the base clearly the overall package is missing something. Work to be done but definite promise for the Silver Arrows. | {
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Hip dysplasia, a condition in which the two parts of the hip joint are poorly connected, is a common cause of severe osteoarthritis – especially among females. It often occurs at birth, but can develop later in life too, sometimes without warning. Read on to learn the causes and symptoms of hip dysplasia and learn the best treatments...
The thigh bone’s connected to the hip bone – that’s what the song says.
But sometimes that connection doesn’t work so well, resulting in a hip joint that’s dislocated, partially dislocated or loose.
These conditions, known as hip dysplasia, are the most common cause of hip arthritis in women under age 50.
They account for as many as 10% of hip replacements in the U.S., says Charles T. Price, M.D., director of the International Hip Dysplasia Institute at the Arnold Palmer Hospital for Children in Orlando, Fla.
Doctors screen every baby for symptoms of hip dysplasia.
When it’s caught early, it can be treated with braces, casts and sometimes surgery.
But some forms of the condition can develop later in life.
They may cause little or no pain for years, but – if untreated – eventually lead to osteoarthritis, deterioration of the joint, and the eventual need for total hip replacement surgery.
Whether you’re concerned about your own hip health or your child’s, here are answers to the most important questions about this often silent condition.
What exactly is hip dysplasia? It’s a catch-all term that describes a variety of malformations of the hip joint.
Picture a cup-shaped socket (called acetabula), which holds the ball-shaped top (femoral head) of the thigh bone (femur).
When the tight fit between these two pieces is lost, the top of the femur is able to move within or outside the hip.
It can be loosened within the joint, able to move to easily in and out of the joint (subluxated) or totally out of the joint (dislocated).
“Hip dysplasia describes any abnormal relationship between the ball and the socket,” says Michael J. Goldberg, M.D., director of the Skeletal Health Program at Seattle Children’s Hospital.
When do symptoms of hip dysplasia occur? About 10 out of every 1,000 babies are born with loose hips, says Dr. Goldberg.
For many of these infants, the problem will resolve within several months. But about 1 in 1,000 babies will either be born with hip dysplasia or develop it in the first years of life.
“In a newborn, the socket isn’t in a cup shape yet,” Dr. Goldberg says. “It’s actually more of a flat plate. It begins to round up and turn into the shape of a bowl, then a cup, and eventually it wraps around the ball-shaped top of the femur. This process continues until we stop growing.”
It can also show up later in life, in the teen years or even adulthood.
“The forms of hip dysplasia that involve the growth of the socket are often quite subtle,” says Arabella I. Leet, M.D., associate professor in the Division of Pediatric Orthopedics at Johns Hopkins Hospital in Baltimore.
Although the hip may not sit well in the socket, she says, it’s not likely to move in and out noticeably either.
As a result, it can be years before an adult discovers any symptoms of hip dysplasia.
“It’s sometimes diagnosed incidentally, when a woman has pain playing sports or when it shows up on an X-ray,” Dr. Leet says. “Sometimes we don’t know until the woman develops arthritis.”
What are the risk factors? There’s a strong genetic link, according to the American Academy of Pediatrics. Children whose parents had healthy hips have a 6% risk.
But when one parent has had hip dysplasia, the risk increases to 12%. And for children who have both a parent and a sibling with the condition, the risk increases to 36%.
It’s also more common in girls than boys, due to a hormone called relaxin that’s released by women during the birth process.
Relaxin loosens the mother’s hips to make childbirth easier, but it also affects the babies – especially girls – causing hip instability that can lead to dysplasia, according to the American Academy of Pediatrics (AAP).
Either hip (or both hips) can be affected, but dysplasia is three times as common on the left side – possibly due to the positioning of most babies in the womb, the AAP says.
It’s also more common in breech babies (those delivered feet- or buttocks-first), because their position limits movement of the legs and hips during fetal development.
What are symptoms of hip dysplasia in adults? If you have ongoing hip pain, are walking with a limp, or hear a clicking or popping noise in your hip, it’s a good idea to get an X-ray, says Dr. Leet.
Other conditions can also cause these symptoms – including uneven hip height or leg length.
So try to find a doctor who specializes in hip treatment, is aware of subtle joint abnormalities and has a lot of experience reading the X-rays.
“Hip dysplasia causes a deep ache on the front surface of the hip joint,” Dr. Price says. “If you’re having pain in the groin or the front of the hip that persists or gets worse, you should have it checked out.”
Or, Dr. Price says, “pain in the side of the hip is more likely to be caused by trochanteric bursitis” (inflammation of the bursa, a fluid-filled sac in the hip).
If I do have symptoms of hip dysplasia, what’s the treatment? If you’re under 50, your doctor will probably recommend you have hip-preservation surgery.
Known as an osteotomy, it reshapes the hip socket so that it covers the ball of the joint.
For young adults, the most common surgery is periacetabular osteotomy.
It reshapes and deepens the socket, which is then held in place with screws (which are sometimes removed later).
“This is a well-studied procedure with good outcomes,” Dr. Price says. “Once you’re fully recovered, you can return to activities, including sports.”
It also stops the deterioration of the joint, so you’re less likely to need total hip replacement surgery later in life.
The downside is the recovery period: six weeks on crutches and up to three months before you can start intensive rehabilitation, Dr. Price says.
“If you truly have dysplasia, it’s best to have the surgery early,” Dr. Price says. “Because it’s a mechanical disorder, postponing it can cause more damage. The quicker it’s diagnosed and treated surgically, the better the long-term outcome.”
Sometimes the cartilage is already so damaged this surgery isn’t an option. If that’s the case – or if you’re over 50 – your doctor may suggest total hip replacement surgery, known as arthroplasty. The damaged cartilage and bone are removed and replaced with artificial parts.
Expect to spend 3-5 days in the hospital; full recovery can take anywhere from 3-6 months.
What about other treatments – such as exercise and physical therapy – to relieve symptoms of hip dysplasia?There are ways to relieve pain – but “they won’t prevent the need for surgery,” Dr. Price says.
The strain on the joint will continue, and it will eventually deteriorate further.
In the meantime, any of these techniques may relieve your arthritis pain, suggests Dr. Leet.
Consider using a cane (on the side opposite the sore hip) to support your body weight.
Try nonsteroidal anti-inflammatory drugs (NSAIDs), such as ibuprofen or naproxen.
Get physical therapy to increase flexibility and strengthen the muscles that support the hip.
Sign up for a water exercise class. This is a great way to work out without putting any strain on your joints.
Lose weight. Every 10 pounds you lose takes about 25 pounds of pressure off your hip.
Since it has a genetic link, should I be especially watchful for symptoms of hip dysplasia in my child?All babies are examined for hip dysplasia at their regular pediatric visits for at least the first year of life.
Babies who have risk factors, such as a family history or a breech birth, are tested with an ultrasound.
What can I expect during the exam? “The baby lies on his or her back, and we hold the knee in our hands with our fingers along the side of the leg,” says Harold Lehmann, M.D., associate professor of pediatrics at Johns Hopkins School of Medicine in Baltimore. “We look at the leg and hip to see how far the knee can spread, and we try to see if the femur comes out of, or snaps into, the socket.”
The doctor also looks for “clunks” and “clicks” that indicate movement in the joint, and will check to see if the legs appear symmetrical.
In cases that develop later, the first sign will sometimes be a limp or waddle as the child begins to walk.
You can look for some of these signs at home, says Dr. Leet.
“Sometimes if you’re diapering your child, you may hear or feel a popping,” she says. “If you feel something moving in the leg, talk to your pediatrician about it.”
If the doctor suspects an abnormality, he’ll order an ultrasound. For children older than six months, he or she may recommend an X-ray.
If your baby does have symptoms of hip dysplasia, you’ll be referred to an orthopedic surgeon, preferably one with a specialty in pediatrics.
What’s the treatment for hip dysplasia in babies? That depends on when it’s caught, says Dr. Leet.
If it’s found in the first months of life, your baby will wear a Pavlik harness, which holds the hip in its proper position.
In 1-2 months her ligaments should tighten around the hip joint and eventually support it in place.
What if the harness doesn’t help?The next step is for the orthopedist to maneuver the hip back into position and then hold it in place with a spica cast for 6-12 weeks.
This cast “encompasses the leg, with a cut-out for diapering, and goes up to the chest,” Dr. Leet explains. “The babies don’t seem to be uncomfortable in it.”
The doctor will generally use an X-ray with dye to see what he’s doing as he manually moves the leg back into the socket.
He may be able to do a “closed reduction,” with no incision.
Sometimes, however, the hip needs to be tightened surgically. This is called an “open reduction,” and requires anesthesia and an overnight hospital stay.
After treatment, the doctor will follow your child until he or she stops growing – about age 13 for girls and 16 for boys.
Is there anything I can do to minimize the risk of my baby developing symptoms of hip dysplasia after birth?The best way is to let your baby’s legs stay in their natural position, Dr. Price says.
“Infant hips have a lot of cartilage, so they’re very pliable,” he says. “Their natural position is frog-like, and it’s healthier for the hips if they stay in that position for a while.”
Try to avoid tightly swaddling your baby with her legs in full extension, he says.
A research review of swaddling practices concluded that’s a risk factor for hip dysplasia, according to a 2008 article in the journal Pediatrics.
In Japan, a nationwide campaign to reduce the tight swaddling of hips and knees led to a five-fold reduction in the incidence of hip dysplasia.
“Swaddling is good, but there’s just as much benefit in swaddling the arms and trunk while leaving room for the legs to move,” Dr. Price says.
You can find a video of safe swaddling methods at the International Hip Dysplasia Institute’s website.
How Much Do You Know About the Types of Arthritis?About 46 million American adults – nearly one in five – suffer from some type of arthritis. It’s estimated that number will rise to 67 million by 2030. Do you or someone close to you have arthritis? Take this quiz to see how much you know about this disease.
The information contained on www.lifescript.com(the "Site") is provided for informational purposes only and is not meant to substitute for advice from your doctor or health-care professional. This information should not be used for diagnosing or treating a health problem or disease, or prescribing any medication. Always seek the advice of a qualified health-care professional regarding any medical condition. Information and statements provided by the site about dietary supplements have not been evaluated by the Food and Drug Administration and are not intended to diagnose, treat, cure, or prevent any disease. Lifescript does not recommend or endorse any specific tests, physicians, third-party products, procedures, opinions, or other information mentioned on the Site. Reliance on any information provided by Lifescript is solely at your own risk. | {
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French police say a 43-year-old gunman who took four people hostage at a central Paris bank in a protest over social housing has given himself up. Authorities say there was no violence and no shots were fired. (Oct. 18)
AP | {
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Aftab Alam
War And Fate - Poem by Aftab Alam
Drifted with the boat on the oceanic fate, Wind and tide and rain blocked the gate.
Unknown destination in a marshy land, Buried up to neck with unmoved hand, Jumped again into the ocean to clean, Captured a ship of hope, far it was seenThey rescued me and I sat and breathedHappy I was for a moment but writhed‘O my Xavier you all are furious pirate! ' With blurred eyes and hunger, void I ate"Am I into the maze or thou art is maze? Always stood on the wrong side of image"
Again drifted with the boat of Titanic fate, Wind and tide greeted to open the gate.
O destiny, my slave! Laugh notYou are mine, till the body is hot.Though late to stitch my fateHate not, how much you can hate? Victorious I am, thirsty at this noonSilky thread will take me to moonSun cannot set it has to riseSounds unwise to the wiseTruth cannot be hide or deniedI will take my boat through the tide/
My boat now drifted with heavenly fate.Fairies and Angels will open the gate// | {
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Thursday, 28 June 2012
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How an Economy Grows and Why It Crashes, by Peter D. Schiff, Andrew J. Schiff
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Straight answers to every question you've ever had about how the economy works and how it affects your life
In this Collector's Edition of their celebrated How an Economy Grows and Why It Crashes, Peter Schiff, economic expert and bestselling author of Crash Proof and The Real Crash, once again teams up with his brother Andrew to spin a lively economic fable that untangles many of the fallacies preventing people from really understanding what drives an economy. The 2010 original has been described as a “Flintstones” take economics that entertainingly explains the beauty of free markets. The new edition has been greatly expanded in both quantity and quality. A new introduction and two new illustrated chapters bring the story up to date, and most importantly, the book makes the jump from black and white to full and vivid color.
With the help of colorful cartoon illustrations, lively humor, and deceptively simple storytelling, the Schiff's bring the complex subjects of inflation, monetary policy, recession, and other important topics in economics down to Earth. The story starts with three guys on an island who barely survive by fishing barehanded. Then one enterprising islander invents a net, catches more fish, and changes the island’s economy fundamentally. Using this story the Schiffs apply their signature take-no-prisoners logic to expose the glaring fallacies and gaping holes permeating the global economic conversation. The Collector’s Edition:
Provides straight answers about how economies work, without relying on nonsensical jargon and mind-numbing doublespeak the experts use to cover up their confusion
Includes a new introduction that sets the stage for developing a deeper, more practical understanding of inflation and the abuses of the monetary system
Adds two new chapters that dissect the Federal Reserve’s Quantitative easing policies and the European Debt Crisis. �
Colorizes the original book's hundreds of cartoon illustrations. The improved images, executed by artist Brendan Leach from the original book, add new vigor to the presentation
Has a larger format that has been designed to fit most coffee tables. �
While the story may appear simple on the surface, as told by the Schiff brothers, it will leave you with a deep understanding of How an Economy Grows and Why It Crashes.
Sales Rank: #394248 in Books
Published on: 2013-12-16
Original language: English
Number of items: 1
Dimensions: 9.40" h x .81" w x 9.30" l, 2.30 pounds
Binding: Hardcover
288 pages
From the Inside Flap
If you don't have your facts straight, explaining how an economy works can be like trying to catch brook trout with your bare hands. Watching the parade of self-appointed "experts" twist logic into pretzels in order to make useless economic forecasts is enough to make the average person change the channel. Could it be that the talking heads don't have a clue? Is it possible that the "dismal science," as economics has become known, is neither as complicated nor as dismal as you've been led to believe?
According to the authors of this thoroughly entertaining introduction to economics, the answer is a resounding "Yes!" It's all a matter of where you start and how you tell the tale.
In this expanded and colorized Collector's Edition of their award-winning book How an Economy Grows and Why It Crashes, Peter Schiff, economic expert and bestselling author of Crash Proof, The Little Book of Bull Moves, and The Real Crash, once again teams up with brother Andrew Schiff to shed light on economic mysteries with an informative and extremely amusing allegory. The Schiffs' story takes place on a tropical island where hunter-gatherer cavemen struggle daily to catch fish for their basic survival. As the island economy develops and becomes increasingly dynamic, layer upon layer of institutions and government entities spring up to protect the islanders' savings and assets, leading to ever-increasing levels of complexity. But, at the core, the economic engines remain the same.
Served up with lavish portions of wit—and a super-sized helping of common sense on the side—the Schiffs deftly explain many widely misunderstood aspects of economics, including the root causes of growth, the uses of capital, the destructive nature of consumer credit, the causes of inflation and deflation, and many others.
The book is an expansion and update of the celebrated cartoon book written in the early 1980s by the Schiffs' father Irwin, a renowned economist and forecaster in his own right. For this Collector's Edition, all of the book's existing illustrations (by graphic artist Brendan Leach) have been vibrantly colorized, and two new chapters (with new illustrations) have been added that wryly comment on recent economic developments. This edition also features a new introduction, in which the authors reflect on the dangers presented by the ever increasing reliance on expansive monetary policy.
A book that proves that economics can be much easier to wrap your head around than you ever imagined—not to mention rousing good fun—How an Economy Grows and Why It Crashes, Collector's Edition gives you the straight answers you've always craved and spares you the mind-numbing doublespeak that experts have used to cover up their own cluelessness.
From the Back Cover
"If you feel you want to get a decent grasp of free-market economics . . . this book is the perfect place to start." —Daniel Hannan, Telegraph.co.uk
"How an Economy Grows and Why It Crashes makes economics fun and accessible. Bestselling author and 2010 U.S. Senate candidate Peter D. Schiff and his brother Andrew J. Schiff, communications director of Euro Pacific Capital, convey the often intuitive ideas of economics through an engaging, fictitious story richly illustrated with amusing cartoons." —The Washington Times
At last, straight answers to some of economics' more vexing questions. With the help of colorful cartoon illustrations, lively humor, and deceptively simple storytelling, brothers Peter and Andrew Schiff bring the complexity of economics down to earth for all to understand. Along the way, the brothers apply their signature take-no-prisoners logic to expose the glaring fallacies and gaping holes that permeate the global economic conversation. The book is designed so that all people, even teenagers, can gain a better grasp of what turns the economic wheels of progress and what makes them stop turning.
Overflowing with wit and common sense, this new Collector's Edition of How an Economy Grows and Why It Crashes explains:
While the story may appear simple on the surface, as told by the Schiff brothers, it will leave you with a deep understanding of How an Economy Grows and Why It Crashes.
About the Author
Peter D. Schiff is CEO and Chief Global Strategist of Euro Pacific Capital, an SEC-Registered Investment Advisor and a full-service broker/dealer, and Chairman of Euro Pacific Precious Metals. He is a widely followed opponent of debt-fueled growth policies and known for his advocacy of emerging market and commodity-focused investments in countries with positive economic and fiscal characteristics. Mr. Schiff has been quoted hundreds of times in leading news outlets around the world, including the Wall Street Journal, Barron's, Die Zeit, Tokyo Shimbun, South China Morning Post, Investor's Business Daily, the Financial Times, the New York Times, the Los Angeles Times, and the Washington Post. He appears regularly on CNBC, CNN, BBC, Al Jazeera, Fox News, and Fox Business.
Andrew J. Schiff, a veteran media and marketing consultant in the financial services industry, leads the communications and media effort at Euro Pacific Capital. Andrew has worked closely with his brother Peter for nearly a decade, first as an outside consultant and then as a key member of the Euro Pacific team. He has helped develop, refine, and target Euro Pacific strategic communications for media and clients.
Most helpful customer reviews
10 of 11 people found the following review helpful. Great book for kids By Amazon Customer Easy to understand, it has pictures and its very entertaining. I am glad I bought this version of the book even though I already have the other one, this is something that can engage my kids and help teach them the principles they should be learning in school.
Thanks Peter and keep it coming!
JD
12 of 14 people found the following review helpful. My favorite book, of all time, for sure. By Peter Neufeld I have recommended this book to people with whom I've debated economics with in the past, and they have all thoroughly enjoyed it and now more fully understand the arguments that I've been making. The strength of the book really lies in the beginning and how it starts from the simplest situation and layers the concepts on one by one. As a story by itself it is entertaining, quite humorous at times, and there is a poignancy to it all that borders on poetic (or ironic, depending on your mood). As a learning tool, however, it is invaluable. The pace is set well, and the illustrations help to lighten what is normally very dense and potentially complicated material. For those who haven't delved too deeply into economics, this book should be a delight and an eye opener. For those already acquainted with Austrian economics and worry that it simply preaches to the choir: read it you will not be sorry; it reads like an inside joke and will amuse you the whole way through.
11 of 13 people found the following review helpful. Everyone Should Read This Fun Book! By Michael Cordon I was anxiously awaiting my copy of the collector's edition of How an Economy Grows and Why it Crashes ... and it didn't disappoint. The book is AWESOME!
Economics is not a difficult subject, when it is explained in plain, simple terms. In fact, economics can be logical and even beautiful - provided that it is not being twisted and manipulated by Keynesians.
The Schiff brothers, Peter & Andy, received an invaluable educational foundation from their father, the principled and prescient Irwin Schiff. Thank you Irwin for all that you have done for the cause of liberty and freedom, including teaching your boys to carry on, and even improve upon, the important truths that you discovered long ago in the Austrian school of economics.
One final comment, I cannot recommend more highly Peter Schiff's radio podcast. I'm a busy litigator, but it's the one thing I try to listen to daily because it's freaking fantastic!
Sunday, 24 June 2012
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When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys!
Sales Rank: #447070 in Books
Brand: Brand: McGraw-Hill
Published on: 1998-09-22
Original language: English
Number of items: 1
Dimensions: 11.10" h x 1.56" w x 8.30" l, 3.39 pounds
Binding: Hardcover
518 pages
Features
Used Book in Good Condition
From the Back Cover The one-volume intangible valuation library--from trusted authorities Robert Reilly and Robert Schweihs. Seen as a science by some professionals--as an art by others--the accurate valuation of intangible assets can nonetheless be a daunting financial maze. In their latest comprehensive valuation resource, financial experts Robert F. Reilly and Robert P. Schweihs present in detail the theory and methodology associated with the identification, valuation, and economic analysis of intangible assets. Valuing Intangible Assets provides the necessary skills, judgment, and knowledge to truy understand the entire process of intangible valuation. Beginning with a general, fundamental overview of the topic, and building to more specific, advanced theories and practices, this essential book: clarifies the distinctions--and also the relationships--between tangible and intangible assets; works through each of the three basic valuation approaches--cost, market, and income--with guideliens to determine which is appropriate for a given situation; discusses remaining useful life analysis, transfer pricing analysis, and economic damanges analysis; summarizes professional standards, including USPAP intangible asset valuation and reporting standards; introduces and describes specific types of intangibles: contract, copyright, goodwill, and more; provides entertaining and in-depth case studies to provide real-world application for concepts and activities
About the Author Robert F. Reilly and Robert P. Schweihs are managing directors of Willamette Management Associates, and accredited senior appraisers of the American Society of Appraisers (certified in business valuation). They are coauthors of a number of highly regarded valuation books, including Valuing a Business, Valuing Small Businesses and Professional Practices, and Valuing Professional Practices. They are also coeditors of Financial Valuation: Businesses and Business Interests, 1997 Update. Mr. Reilly is a certified review appraiser, and a state certified affiliate of the Appraisal Institute. As an appraiser and economist, he is often called upon to testify in domestic and international courts regarding the valuation of intangible assets, businesses, and business interests, and regarding various economic damages issues. Mr. Schweihs currently serves as a Trustee of The Appraisal Foundation and as a member of the Industry Advisory Council of The Appraisal Foundation. He, too, is often called upon to testify as an expert witness in contested valuation and economic analysis matters.
Most helpful customer reviews
8 of 8 people found the following review helpful. Recommend Purchase! By Satya A larger portion of the value of a company nowadays comes from Intangibles (brands, patents, workforce & related contracts, durable customers etc.). This holds true in several industry sectors. Measurement of intangibles is a fascinating subject, but until this book was published, there was no single body of knowledge available to guide the general reader, or a Valuation professional. You had to work in one of the reputed valuation firms to be exposed to the techniques. This book is by far the best practitioner-oriented Intangibles Valuation book I have come across. It is very comprehensive in terms of the topics it covers, and does a wonderful job of covering almost all intangibles of interest. Each chapter is written by a relevant expert, and this invariably leads to variations in quality and some lack of consistency. However, for the most part, it is very well written, and definitely worth the price it sells for.
3 of 3 people found the following review helpful. A practical primer By Ingo Leung For those who are interested in the management of organizational knowledge and intangible assets, 'Valuing intangible assets'should prove to be highly practical. There are many knowledge management frameworks out there that assist business executive to manage their intangible assets (such as Sveiby's intangible asset monitor), the practical usage of these frameworks would be greatly enhanced by incorporating the valuation aspect of intangible assets. Reilly has provided a comprehensive illustration of both the 'scientific' & 'artistic' aspects of valuating intangible assets. 'Valuing Intangible Assets' is easy to read & loaded with useful examples, it is a rare one in the market.
1 of 1 people found the following review helpful. Excellent and Practical By HARM KIRCHHOFF This book is practical and easy to read, provided you know the basic principles of valuations. I would not recommend it as an introduction because it is burdened with too many details. It gives a systematic and thorough introduction to the subject. Do not expect to read this book and be able to do any complicated valuation on your own. However, you will be able to lead more informed discussions with appraisers AND with the tax authorities. You will also be able to review valuations by appraisers more critically and judge their quality or to assess in the preparation phase the relevance of information required.
Friday, 15 June 2012
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Includes eight pages of full-color photos from the film. Titles are: Where Is It Written? * Papa, Can You Hear Me? * This Is One of Those Moments * No Wonder * The Way He Makes Me Feel * No Wonder (Part Two) * Tomorrow Night * Will Someone Ever Look at Me That Way? * No Matter What Happens * No Wonder (Reprise) * A Piece of Sky.
Sales Rank: #259890 in Books
Brand: WB
Model: 00-TSF0049
Published on: 1983-12-01
Original language: English
Number of items: 1
Dimensions: 11.70" h x .33" w x 8.76" l, .74 pounds
Binding: Paperback
96 pages
Features
Manufactured to the Highest Quality Available.
With True Enhanced Performance.
Latest Technical Development.
Most helpful customer reviews
0 of 0 people found the following review helpful. Barbra Streisand sings these songs in a different key than written in this book By Andrew Simms Kristine: I love Yentl, the music is amazing, however the sheet music in this book was in the wrong key. The first song, Where Is it Written, was written in C Major, the next song, "Papa Can You Hear Me" was written in D minor. Both keys are much too high when compared to Barbra Streisand's singing in the movie. This may be fine for a soprano, but if you want to belt like Barbra you'll need to get the music transposed (easier to use an online sheet music site that will transpose for you). I didn't check on the rest of the songs, but I suspect it's more of the same discrepancy.
1 of 2 people found the following review helpful. Babs at her best. By A Customer This movie is probably one of Barbra's best. Classic songs from the movie. A great example of Barbra's achievments.
Tuesday, 12 June 2012
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For instructors who wish to focus on practical, industrial, or research chemistry. Includes case studies, applications boxes, and spreadsheet applications.
0 of 0 people found the following review helpful. Great reference for those who use the GNU software to ... By Bruce W. This is the edition by Harris that has the commands to use Open Office /LibreOffice Calc. Great reference for those who use the GNU software to do scientific calculations.
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This is the important gig book referenced in Book 1 and Book 2 of Scott Houston's 'Play Piano in a Flash Class"
Sales Rank: #271290 in Books
Published on: 2003
Binding: Paperback
Most helpful customer reviews
0 of 0 people found the following review helpful. LEARNING TO PLAY THE PIANO A PLEASURE. By ART PEPIN any piano info from this man is very good. he understands the needs of beginners, intermediate levels of learning to play the piano and makes it a pleasure to practice realize a lot of his music is in the key of 'C' but it gives a person a chance to widen a persons knowledge of improvising and work on learning to play in many keys. his ideas are excellent for anyone learning to play the piano. ART P.
2 of 4 people found the following review helpful. Five Stars By Amazon Customer EXACTLY WHAT WAS EXPECTED. THANKS.....
Thursday, 7 June 2012
Download God Is Not Great How Religion Poisons Everything, by Christopher Hitchens
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Christopher Hitchens, described in the London Observer as “one of the most prolific, as well as brilliant, journalists of our time” takes on his biggest subject yet–the increasingly dangerous role of religion in the world.
In the tradition of Bertrand Russell’s Why I Am Not a Christian and Sam Harris’s recent bestseller, The End Of Faith, Christopher Hitchens makes the ultimate case against religion. With a close and erudite reading of the major religious texts, he documents the ways in which religion is a man-made wish, a cause of dangerous sexual repression, and a distortion of our origins in the cosmos. With eloquent clarity, Hitchens frames the argument for a more secular life based on science and reason, in which hell is replaced by the Hubble Telescope’s awesome view of the universe, and Moses and the burning bush give way to the beauty and symmetry of the double helix.
Sales Rank: #759831 in Books
Brand: Brand: Mclelland Stewart
Published on: 2007
Original language: English
Number of items: 1
Dimensions: 9.18" h x 1.08" w x 6.17" l,
Binding: Hardcover
320 pages
Features
Used Book in Good Condition
From Publishers Weekly Hitchens, one of our great political pugilists, delivers the best of the recent rash of atheist manifestos. The same contrarian spirit that makes him delightful reading as a political commentator, even (or especially) when he's completely wrong, makes him an entertaining huckster prosecutor once he has God placed in the dock. And can he turn a phrase!: "monotheistic religion is a plagiarism of a plagiarism of a hearsay of a hearsay, of an illusion of an illusion, extending all the way back to a fabrication of a few nonevents." Hitchens's one-liners bear the marks of considerable sparring practice with believers. Yet few believers will recognize themselves as Hitchens associates all of them for all time with the worst of history's theocratic and inquisitional moments. All the same, this is salutary reading as a means of culling believers' weaker arguments: that faith offers comfort (false comfort is none at all), or has provided a historical hedge against fascism (it mostly hasn't), or that "Eastern" religions are better (nope). The book's real strength is Hitchens's on-the-ground glimpses of religion's worst face in various war zones and isolated despotic regimes. But its weakness is its almost fanatical insistence that religion poisons "everything," which tips over into barely disguised misanthropy. (May 30) Copyright � Reed Business Information, a division of Reed Elsevier Inc. All rights reserved.
From Booklist *Starred Review* God is getting bad press lately. Sam Harris' The End of Faith(2005) and Richard Dawkins' The God Delusion (2006) have questioned the existence of any spiritual being and met with enormous success. Now, noted, often acerbic journalist Hitchens enters the fray. As his subtitle indicates, his premise is simple. Not only does religion poison everything, which he argues by explaining several ways in which religion is immoral, but the world would be better off without religion. Replace religious faith with inquiry, open-mindedness, and the pursuit of ideas, he exhorts. Closely reading major religious texts, Hitchens points to numerous examples of atrocities and mayhem in them. Religious faith, he asserts, is both result and cause of dangerous sexual repression. What's more, it is grounded in nothing more than wish fulfillment. Hence, he believes that religion is man-made, and an ethical life can be lived without its stamp of approval. With such chapter titles as "Religion Kills" and "Is Religion Child Abuse?" Hitchens intends to provoke, but he is not mean-spirited and humorless. Indeed, he is effortlessly witty and entertaining as well as utterly rational. Believers will be disturbed and may even charge him with blasphemy (he questions not only the virgin birth but the very existence of Jesus), and he may not change many minds, but he offers the open-minded plenty to think about. June SawyersCopyright � American Library Association. All rights reserved
Review #1 INTERNATIONAL BESTSELLER
“If God intended reasonable men and women to worship Him without embarrassment, why did He create Christopher Hitchens? It was a fatal miscalculation. In God Is Not Great, Hitchens not only demonstrates that religion is man-made--and made badly--he laughs the whole monstrosity to rubble. This is a profoundly clever book, addressing the most pressing social issue of our time, by one of the finest writers in the land.” Sam Harris, Author of the New York Times bestsellers The End of Faith and Letter to a Christian Nation
"Noted, often acerbic journalist Hitchens enters the fray. As his subtitle indicates, his premise is simple. Not only does religion poison everything, which he argues by explaining several ways in which religion is immoral, but the world would be better off without religion.… With such chapter titles as "Religion Kills" and "Is Religion Child Abuse?" Hitchens intends to provoke, but he is not mean-spirited and humorless. Indeed, he is effortlessly witty and entertaining as well as utterly rational." Booklist (starred review)
"Do yourself a favor and skip the Dawkins and Harris; they're smug, turgid, and boring, with all the human feeling of a tax return. Read Hitchens instead. Test your faith severely or find a champion for your feelings, but read Hitchens. It's a tendentious delight, a caustic and even brilliant book. And with the title alone, he takes his life in his hands, which right there has got to be some proof of his thesis. And so, thank God for Christopher Hitchens." Esquire
"Hitchens, one of our great political pugilists, delivers the best of the recent rash of atheist manifestos. The same contrarian spirit that makes him delightful reading as a political commentator, even (or especially) when he's completely wrong, makes him an entertaining huckster prosecutor once he has God placed in the dock. Hitchens's one-liners bear the marks of considerable sparring practice with believers...this is salutary reading as a means of culling believers' weaker arguments." Publishers Weekly
Most helpful customer reviews
6 of 6 people found the following review helpful. PERFECT for believers with questions or doubts. Changed my life! By Spencer B God Is Not Great is a superbly efficacious antidote to religious thinking and a quick reference for sound reasoning and great philosophers of antiquity.
Hitchens' book changed my life in profound and wonderful ways. By encouraging the use and strengthening of one's own faculties, it can truly awaken the slumbering intellect of the faithful and lead the reader down an exhilarating rabbit hole of human knowledge and fearless inquiry.
It's a great contemporary work to whet a new reader's appetite for greats such as Spinoza, Russell, Hume, Lucretius and the like.
I've purchased this book as a gift multiple times and it never fails to positively motivate my friends and family to think for themselves.
In a post-nuclear world, where a reality tv gameshow host holds the highest office in the land, we need more Hitchens. His works live on! Buy and share! Share the truly good news that god is not great and we are the architects of our own fate!
8 of 8 people found the following review helpful. It is a shocking book-- like learning that your pappa was Santa Claus By Stuart Denenberg As important to human consciousness as Copernicus-- and far more critical to furthering world peace than Moses, Jesus, or Muhammad. I have dared the "faith-full" to read it through. They skim, they reguse, abd they distort and misremember. It is a shocking book-- like learning that your pappa was Santa Claus, but a thousand tomesmore difficult to accept. Truly a watershed in our evolution of thoughtfulness and an accurate awareness of the Mystery and the Truth!!!
2 of 2 people found the following review helpful. But this book is. By Flora Pudelkova Let me first say, because it's important here and it points at why I value this book, that I come from Poland's Catholicism. This is one of the books I picked up to confirm my long-standing disagreement with religion. I like the informal (yet eloquent) style, clarity of thought, and orderly composition. I found here quite a few related topics and they all validate my observations and experiences. After purchasing and reading ebook I also bought a paperback to have this new friend in my real life library and to be able to lend the book if needed. Now I savor The Portable Atheist which I bought for Kindle and in paper as well, for the same reason. There are not that many books on atheism or anticlericalism in my country, and if they get published at all – they are usually limited to the local perspective, and they also tend to be quite polite and cautious, for political reasons. But at this point in my life I felt it was time for a blast of fury. For something big, boldly reasoned. I'm glad I found this brilliant mind.
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If you get the printed book , By Edward Norman The Roman Catholic Church: An Illustrated History [Paperback]From Thames & Hudson Ltd in online book shop, you could additionally discover the same trouble. So, you must relocate shop to shop , By Edward Norman The Roman Catholic Church: An Illustrated History [Paperback]From Thames & Hudson Ltd and also hunt for the readily available there. But, it will certainly not happen here. The book , By Edward Norman The Roman Catholic Church: An Illustrated History [Paperback]From Thames & Hudson Ltd that we will certainly provide right here is the soft file principle. This is just what make you could quickly discover as well as get this , By Edward Norman The Roman Catholic Church: An Illustrated History [Paperback]From Thames & Hudson Ltd by reading this website. Our company offer you , By Edward Norman The Roman Catholic Church: An Illustrated History [Paperback]From Thames & Hudson Ltd the best product, constantly and also consistently.
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What happens if I forget to log out from a meter?
The maximum time available at the meter where you were parked is subtracted from your card the next time you use it.
Does my Easy Park card credit expire?
No, your Easy Park card credit will be valid as long as the program exists.
Where can I use my Easy park card?
Easy Park cards can be used at 1,600 on-street parking meters in the downtown and Old Colorado City areas. Expect in the core of downtown and along Colorado Avenue in Old Colorado City.
How much will parking cost?
The cost for parking will be no different - $1 per hour in the core downtown area and $.75 per hour at all other meters. No parking fee increases are necessary to pay for the Easy Park service. (Core downtown is Boulder Street to the North, Nevada Avenue to the East, Vermijo Street to the South, Cascade Avenue to the West).
Where can I buy my Easy Park Card?
The cards, a $6 value, are free with a minimum of $10 of pre-purchased parking. They can be purchased with cash, check or credit card at the Parking Administration Office and are also available on-line at [email protected] . Click here to purchase Your Easy Park card. (Note: $.50 postage fee added for online purchases.)
How much is the Easy Park system costing the City?
The City’s Parking System is an Enterprise and can be described as a self supported, publicly owned business that receives all of its funding from user fees – no tax dollars are used to fund these operations. Providing Easy Park convenience to customers will cost the City’s Parking System Enterprise approximately $185,000 at full implementation. The City chose this type of system rather than a “pay and display” or other alternative because it does not require the purchase of new parking meters or running underground conduit, therefore costing much less.
What if I like paying for parking with my spare change?
All meters, including those with Easy Park option and the credit card option will continue to take change just as they always have.
Once my time runs out at a meter, could I use my Easy Park card again in the same meter?
No. Regardless of how much time you would have on your card, you are only allowed to park at a meter up until the maximum time allowed. After reaching the maximum time, your vehicle needs to be moved to avoid the risk of receiving a ticket and to sustain a vibrant downtown with access for all visitors and customers. | {
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Releases
RAIN DELAY, Selenophilia is on CD now RAIN DELAY is the metal band from Belgrade, Serbia, with five albums released by now. The latest album, Selenophilia, is the third and the last part of the trilogy, started with SLUMBER RECON, released in 2011, the second was OF BLOOD-RED and GOLD, released in 2015, and SELENOPHILIA, released in 2016. We have decided... Read More »
Cristoforo Nania announced the arrival of his second album “ESSENTIAL” WebMetropolis has a great pleasure to announce the release of the second album, “ESSENTIAL”, of the Sicilian singer and songwriter Cristoforo Nania, who after years from the first album “… of the sea, dreams, love …” is signing his new music work, which he will personally present now to... Read More »
Selenophilia, the six new songs The album SELENOPHILIA is LIVE on WebMETROPOLIS YouTube channel. Here you have the playlist with all six songs. Enjoy and feel free to share the one you like the most! LYRICS of SELENOPHILIA While listening songs, you can follow the lyrics from subtitles or if you prefer reading the entire text, here you have... Read More »
SELENOPHILIA, the 5th album of RAIN DELAY, released Interview with Dusan Pesic, the leader of the Belgrade-based Venetian metal band Rain Delay, that released its 5th studio album, Selenophilia. The six songs of this new album are giving the final touch to the wonderful project, the trilogy, together with Slumber Recon, released in 2011, and Of Blood-Red and Gold,... Read More » | {
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U.S. set for measured increase despite DUC build-up ///
Over the last 12 months, the global upstream industry has featured rising oil and gas production; volatile, unpredictable oil prices, as evidenced in the last three months; and in the U.S., slowly-but-steadily rising drilling activity. | {
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Projects
My interest in animation and music visualization goes way back. In the early 90’s, I worked on shows for the Bays Mountain Planetarium, producing soundtracks, introducing their artists to Autodesk Animator, and even creating music-synced laser visuals on the dome for their popular Star Fest show. I worked as an animator at ZFx, Inc until the Internet as we know ...
Immerse or Die is a tough-love book review project begun by Canadian author and editor Jefferson Smith. Page Fight, this reader-reaction companion app, is a collaboration between Jefferson and Futurescale. He was the consulting editor for our publishing venture’s first release, and came up with the idea for the project.
While they’re never exciting to code, it’s a fact that most non-trivial web applications need a user profile management module.
And today, that usually entails implementing OAuth authentication from at least one of the big social networks, since users increasingly choose to place trust with their identity in Facebook over some random website.
Every entrepreneur needs to walk away from a few smoking craters. It builds character and informs the next endeavor. In that spirit, we offer this post-mortem of our Zarqon Active License Control System.
What Were We Thinking?
In early 2009, the future of Adobe Flex and Air was bright. The platform had matured, and the possibility of a single codebase for desktop, mobile, ...
When it comes to creating truly stunning presentations, few companies have a pedigree as rich as Manhattan-based Sales Graphics.
Don’t let the unassuming name fool you – their diverse client base reads like a Who’s Who of the Broadcast, Financial Services, and Publishing industries. So why do heavy hitters like A&E, AMC, HBO, Dish TV, NBC Universal, Playboy, American Express, Ferrari, ...
Writtenby Cliff Hall, Futurescale’s founder and CEO, this book teaches the fundamentals of development with PureMVC, the popular open source framework for developing maintainable applications with a Model-View-Controller architecture, in the context of a complete ...
When Avtec Systems was awarded the contract to develop a Common Data Link Waveform Compliance Tester for the Joint Interoperability Test Command (JITC), they settled on Adobe Flex for the user interface.
Futurescale was in turn chosen by Avtec to build the GUI for the CWCT, to be used by JITC for verifying standard CDL waveform interoperability between candidate ... | {
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This Peugeot Phone Booth Features an Online-only Showroom
The Peugeot phone booth car dealership may very well be the smallest car dealership in the world. The French automaker's marketing stunt is an attempt to push its online ordering platform. In the London phone booth there's no sales person, just a tablet connected to the automaker's online ordering system. Users can browse the selection of Peugeots and configure one of their own. If they want to check out their creation they'll need to visit an actual dealership.
The Peugeot phone booth dealership is located in London's Russell Square and using it requires an access code obtained from the popup's website. While the Peugeot phone booth car dealership likely won't lead to many sales it is a smart way for the automaker to tout its online ordering platform and the convenience it brings. | {
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When it comes to making an impact and accelerating change, it turns out that the how is as important as the what. That goes for both how you design a disruptive initiative--and how you tell your story. To guide M-Prize participants and would-be management innovators alike, here are a set of high-level principles (and some low-to-the-ground tips) that just might increase your chances of success when it comes to making an impact and impressing the judges and your peers in the M-Prize.
We have a big dream here at the MIX: to create organizations that are fundamentally fit for the future—and genuinely fit for human beings. As much as "modern management" has delivered to the world, we believe it is time to radically rethink how we mobilize people and resources to productive ends. And we believe that's not an undertaking for any one individual or organization--it's everybody's problem.
Over the last decade, the Internet has had a profound impact on business. It has spawned a slew of new business models and has helped make operating models vastly more efficient. By contrast, the Web’s impact on management models has been relatively modest.
The MIX and HCL are pleased to announce the winners of the first ever MBA M-Prize. Since the seven Finalists were announced on April 5, the teams have been applying a core principle of open source management innovation: working to refine a good idea into a great Hack. The first round judges provided each team with comments, and MIX coaches worked with the teams to focus the upgrades and outline the experimental plan. After all, an incentive was available that most professors don't offer: a budget of $50,000 to test the winning Hack within HCL.
A grand total of 114 entries from students representing the world's top business schools were submitted by the March 20th deadline for the HCL MBA M-Prize. Students were challenged to invent a Hack to address any deep problem with management practice. MIX partner HCL provided an attractive incentive: a budget of $50,000 to test the winning Hack within the living laboratory of that corporation. Young management innovators rose handsomely to this challenge.
When the folks in charge of the MIX told me a few months ago that their next M-Prize would focus on the enable communities of passion moonshot, I was pretty stoked. In our little corner of the MIX, we're always looking for new ideas on how to inspire and build more productive communities. A little competition never hurts when you are trying to get the ideas flowing.
We have a big dream here at the MIX: to create organizations that are fit for the future--and fit for human beings. It's an aspiration that calls for nothing less than what the philosopher and reformer John Dewey described as a "new audacity of imagination." While "modern" management has delivered an immense contribution to global prosperity, the values driving our most powerful institutions today are fundamentally at odds with those of this age--zero-sum thinking, profit-obsession, power, conformance, control, hierarchy, and obedience don't stand a chance against community, interdependence, freedom, flexibility, transparency, meritocracy, and self-determination. It's time to radically rethink how we mobilize people and organize resources to productive ends.
The competition for the world’s first management innovation prize has officially closed—and the judging has begun! We’d like to send out a hearty thanks to the hundreds of MIXers who poured their bold thinking and tremendous effort into crafting STORIES and HACKS aimed at tackling the moonshots of Increasing Trust, Reinventing Leadership, and Taking the Work out of Work. We are inspired and energized by the sheer variety and originality of the submissions—and we and our panel of Mavericks are hard at work on the difficult task of choosing just a few winners.
Less than two weeks remain before we choose our M-Prize winners, the MIXers who have contributed the best Stories and Hacks aligned with three of our Management Moonshots: Reinvent Leadership, Increase Trust, and Take the Work out of Work. One winner will receive a speaker's slot at HSM's World Innovation Forum in June 2011, and all winners will be featured in the McKinsey Quarterly and Gary Hamel's blog in The Wall Street Journal.
With only 4 weeks remaining until we choose our M-Prize winners, we thought we would take a look and see what Stories MIXers have shared as entries for the world's first management innovation prize. We're collecting Stories and Hacks aligned with three of our Management Moonshots: Reinvent Leadership, Increase Trust, and Take the Work out of Work. One winner will receive a speaker's slot at HSM's World Innovation Forum in June 2011, and all winners will be featured in the McKinsey Quarterly and Gary Hamel's blog in The Wall Street Journal. | {
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Air Supply — Lonely Is The Night lyrics
Really thought that I could live without you
Really thought that I could make it on my own
Sent you away yeah I said I didn't need you
I let you go I let you go I let you go
Now I'm so lost without you
Now you're not here and now I know
Chorus
Lonely is the night when I'm not with you
Lonely is the night ain't no light shining through
Till you're in my arms till you're here by my side
Lonely am I
Never thought that I that I would need you
Never thought that I that I'd be missing you
Gotta get you back
I just got to find a way now
To let you know to let you know to let you know
That I'm so lost without you
And now this world it just ain't right
Chorus
I can make it through the day
I can fake it okay
I just smile and pretend
And I tell myself I'll be alright
But lonely is the night
Lonely is the night[ Lyrics from: http://www.lyricsty.com/air-supply-lonely-is-the-night-lyrics.html ] | {
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Jeff Chery - It's The Life
Carving out a enduring niche as a nationally-renowned rapper takes a very particular set of traits—inborn talent, ambition, and a superhuman work ethic, along with a good deal of luck, are practically prerequisites for success on that scale. On It's The Life, the first of four world premieres off Pay$0z DJBooth.net-presented Going Against the Grain LP, the Brooklyn up-and-comer expresses what most Booth regulars already know: he's one of the select few who truly have what it takes to make it to the top of the game. Over Black Starz beatsmith Freeze's scorching, synth-heavy instrumental, Pay delivers all the deadpan wordplay that fans have come to expect—some of the best punchlines are tough to pin down in text, i.e. “She said she Watchmen/watch men so I blue/blew like Jon/jawn.” Pay packs more hot lines into two verses than most would spit in three, but this cut's two-minute-18-second running time is bound to leave the rapper's fans a little peckish. If that's the case, keep it locked to our front page for three more leaks in the weeks leading up to GAtG's release later this summer. | {
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Management/Operators
Labor Pains
When the General Motors plant in Moraine, Ohio, closed at the end of 2008, it was a significant blow to the community of roughly 7,000. Approximately 1,000 individuals, along with a number of others employed by ancillary businesses, were out of work. It’s now more than one year later now and even those who weren’t employed by GM are still feeling the strain. The resulting loss in tax revenue left city leaders with a $5.5 million deficit for fiscal year 2010. As a result, nearly 200 city jobs were cut — and Splash Moraine, the community waterpark, will be closed for the summer.
Splash Moraine would have celebrated its 10th anniversary this year. Attractions include a 20,000- square-foot wave pool, several water slides, a lazy river and a children’s area. Built at a cost of $3.7 million, average annual attendance was close to 70,000.
With no aquatics facilities open this year, Director of Parks and Recreation Dave Miller was forced to lay off his three full-time aquatics managers. “Two were near the five-year mark and my aquatics superintendent had been here more than 20 years,” Miller says of the loss.
Of course, Moraine isn’t the only city facing this kind of situation. As the nation has weathered one of the worst economic downturns in its history, many other communities are treading the same waters as Moraine and, as a result, many aquatics professionals are still struggling to stay afloat.
To find out just how directly those in the industry are being affected by the recession, we surveyed 811 readers in December 2009. While there’s some good news to report, 67 percent of respondents say their operations have been directly affected by budget cuts and, based on other responses, it’s clear that many are still waiting for economic recovery. Here’s a closer look.
By the numbers
While 84 percent of respondents report full-time employment, 2 percent say they are unemployed and 10 percent report that they are under-employed.
Clearly, hiring appears to have slowed. In a 2008 survey of Aquatics International readers, 11 percent expected the number of staffers hired for 2009 to decrease compared with 2008. In 2009, 14 percent expect to hire fewer employees for 2010 than in 2009. In both surveys, the majority (more than 65 percent) expect the number of staff members to remain the same.
Like Miller, Larry Stanley is not among that 65 percent. “Budget cuts have impacted our aquatics program a great deal,” says Stanley, who oversees aquatics at the Gifford Aquatic Center in Indian River County, Fla. “I had to let my entire staff go and become seasonal. … I had 13 [full-time] employees on staff and now I am the only one left. Due to the budget cuts I can only hire staff to work for six months [to prevent them from becoming eligible for any benefits].”
When it comes to benefits such as salaries, 30 percent of survey respondents expect their salaries to increase for fiscal year 2010. The majority (65 percent) expect their salaries to remain the same, and the other 6 percent expect a decrease in pay.
Based on a comparison of data from the 2008 and 2009 surveys, it appears expectations remain static for first-year lifeguards. Their average salary for 2010 remains virtually unchanged. The majority, approximately 60 percent, are earning between $7 and $8.99 an hour. Fewer than 10 percent earn less than that, and the other 30 percent are receiving $9 or more an hour.
Aquatics managers are faring better. Most are earning between $20 and $26 per hour, and nearly 40 percent of survey respondents say their salaries increased in 2009. Fewer (almost 30 percent) expect to see a raise in 2010.
Several factors are likely impacting staffing and salary decisions at aquatics facilities, says Marcia Calicchia, a faculty member at the Cornell University ILR School. First, many government agencies were already strained when the current recession began, meaning some agencies already were operating on smaller staffing budgets.
Organized labor is a second factor.
Though there are no unions specific to aquatics, a significant portion of the public sector work force is unionized. According to a recent report from the U.S. Bureau of Labor Statistics, based on 2009 data, more public sector employees (7.9 million) belong to a union than do private sector employees (7.4 million).
On the job
So what about job satisfaction? For the most part, for survey respondents, the result has been an increase in stress and anxiety.
More than half (55 percent) say they are experiencing increased stress levels due to changes in workloads, perhaps because of fewer seasonal hires, reduced work hours, or taking on additional job responsibilities as a result of layoffs.
Burnout and concern over how a loss of services will impact the patrons — children left with no safe place to cool off in the summer, for example — also may be common.
Dawn Willemsen, aquatics director of The Club at Ricochet in South Plainfield, N.J., is one aquatics professional who has been feeling the strain. To cut staffing costs, Willemsen has had to reduce the number of aquatics classes offered by consolidating some of the smaller groups. She’s also had to take on more teaching responsibilities herself, which means less time for management and other duties.
“It’s definitely a lot harder as a manager now,” she says. “My time has been crunched in every single way.”
One factor that’s almost certainly contributing to the increased stress levels is concern over job security. Nearly 40 percent of survey respondents are feeling greater anxiety over their own job security, and 46 percent note anxiety among their staffs.
David Bucher, recreation supervisor for the city of Tempe, Ariz., understands that firsthand. Falling sales tax revenue has left his city with a $30 million shortfall and, as a result, Bucher says his department may see some “draconian” cutbacks. Last year nearly 10 positions were eliminated and aquatic services have been reduced. The city council has yet to approve a budget for the 2010-11 fiscal year, and Bucher says the anxiety over job security led one of his full-time employees to consider leaving for a part-time position with more of a guarantee.
In the end, Bucher says, “all you can do is control what you can control. I know there will be some semblance of an aquatics program in the future … and we still have a commitment to serve and provide a high level of programs and services to the people who depend on us.” | {
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RELATED CATEGORIES
Seamus Heaney praises the Scottish poet Sorley MacLean
It is often late, by chance, and with sudden delight, that we find those poets who later become vital to us. I knew Sorley MacLean by reputation before I felt his authority. His renovation of a poetic tradition, his cross-fertilisation of love and politics, of metaphysical technique and traditional Gaelic modes, of dan direach and personal destiny – I knew about all this at second-hand; it was part of that store of useful literary information that accumulates at the back of the literary mind like respected, unread books on the bookshelf. But then, in the early Seventies, two things occurred which made the spark jump: I read Iain Crichton Smith’s translations, Poems to Eimhir, and I heard MacLean himself read his own poems in the original Gaelic.
To take the translations first, since they were my first exposure: opening the book was like opening the door on a morning of sea-filled brightness; there was a feeling of unspecifiable freedom and intensity. The voice in the poems was at once unleashed and stricken. There was a tremendous sense of capacity, of emotional lift-off, a boldness and ardour that had a high romantic voltage: yet there was also a deeply modern guilt, a self-castigating intelligence which stuck like a hook in the throat of rapture.
The love begotten by the heartis a love that dances in its chainswhen it embraces intellect –love of the scrutinising brain.
And the stone that’s always brokenby the assiduous mindbecomes a bright entire stonemade harder by each new wound.
Lines like these came through so strongly that I almost forgot I was reading a translation: curiosity about a respected name was obliterated by the impact of the thing itself. Poem after poem went home to that first place of recognition where once a poem has visited it can never afterwards be denied or forgotten. Again, the perfect pitch of
I walked with my intelligencebeside the muted sea:we were together, but it kepta little distance from me,
gave way to the pressure of history and conscience:
I who avoided the sore crossand agony of Spain,what should I expect or hope,what splendid prize to win?
Such lines were both sustenance and example to somebody hugging his own secret uneases about the way a poet should conduct himself at a moment of public crisis.
At any rate, the effect of reading these invaluable translations was to string a new chord in my poetic ear. I could recognise a Yeatsian ring in some of Crichton Smith’s handling; I could hear the tuning fork of Donne’s or maybe Marvell’s quatrains behind the melody of some versions. But this did not stop the sure vibration of the note that would sound from now on at the mention of Sorley MacLean’s name.
And then I heard the voice of the man himself speaking the poems in Gaelic. I was lucky to be on the stage of the Abbey Theatre when Sorley and Norman MacCaig came to Dublin to read at the launching of their excellent poetry records: my job was to read some of the translations (this time by Sorley MacLean), but my interest was in hearing the Gaelic. Again, this had the force of revelation: the mesmeric, heightened tone; the weathered voice coming in close from a far place; the swarm of the vowels; the surrender to the otherness of the poem; above all the sense of bardic dignity that was entirely without self-parade but was instead the effect of a proud self-abnegation, as much a submission as a claim to heritage. All this constituted a second discovery, this time of the true climate of his linguistic world.
The full text of this essay is only available to subscribers of the London Review of Books. | {
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Book Java Web Services: Up And Running 2009
klopftherapie-berlin.de
Willkommen
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Smart Position Switch
It is the magnetic switch. Smart Position Switch consists of one reed switch and one magnet, with wires as well. It is the simple and low price switch for many industry applications. Here you can have your ideas come true for the Inductive Switch, Position Switch, Magnet...
Product Details
Smart Position Switch
It is the magnetic switch. Smart Position Switch consists of one reed switch and one magnet, with wires as well. It is the simple and low price switch for many industry applications.
Proximity switch:
Can not only replace the trip switch to complete the trip control and limit protection, but also for high-count, speed, liquid level control, part size detection, processing procedures such as automatic convergence. Because it has the characteristics of non-contact triggering, fast action speed, can operate within different detection distances, the signal is stable and pulseless, the work is stable and reliable, the service life is long, the repeat positioning accuracy is high, and it can adapt to the harsh working environment. It is widely used in machine tools, textiles, printing, plastics and other industrial production.
Proximity switch is classified according to the working principle: there are mainly high-frequency oscillation type, Hall type, ultrasonic type, capacitive type, differential coil type, permanent magnet type, etc. Among them, high frequency oscillation type is most commonly used.
Permanent magnet type: It uses the attraction force of a permanent magnet to drive a reed switch to output a signal.
Differential coil type: It uses the difference between the eddy current and the magnetic field generated when the object to be detected approaches, and operates by the difference between the detection coil and the comparison coil.
Capacitive proximity switch: It is mainly composed of a capacitive oscillator and an electronic circuit. Its capacitance is located on the sensor interface. When the object approaches, it will oscillate due to the change of its coupling capacitance value, thus generating oscillation or stopping the oscillation to make the output signal. Changed. Capacitive proximity switches can be triggered with a variety of materials, such as solid, liquid, or powdered objects.
Hall proximity switch: It works by converting magnetic signals into electrical signals. Its output has a memory retention function. The internal magnetic sensitive device is only sensitive to the magnetic field perpendicular to the sensor face. When the magnetic pole S is close to the proximity switch, the output of the proximity switch produces a positive transition and the output is high. If the magnetic pole N is directly opposite to the switch, the output is low. Level.
Ultrasonic proximity switch: mainly composed of piezoelectric ceramic sensors, electronic devices for transmitting ultrasonic waves and receiving reflected waves, and programmable bridge switches for adjusting the detection range. Suitable for detecting inaccessible or inaccessible targets whose control function is not interfered by sound, electricity, light and other factors. The detection target can be a solid, liquid, or powder state object, as long as it can reflect ultrasonic waves.
High frequency oscillating proximity switch: it is triggered by metal, mainly composed of high frequency oscillator, integrated circuit or transistor amplifier and output device. Its working principle is: the coil of the oscillator generates an alternating magnetic field on the acting surface of the switch. When a metal object approaches the active surface, the eddy current generated inside the metal object will absorb the energy of the oscillator and cause the oscillator to stop vibration. Oscillation of the oscillator and stop the vibration of these two signals, after shaping and amplified into a binary switch signal, and output switch control signal.
HOW TO SELECT YOUR TARGET PROXIMITY SWITCH
For different material samples and different detection distances, different types of proximity switches should be selected so that they have a high performance-to-price ratio in the system. Therefore, the following principles should be followed in the selection:
1, When the detector is metal, a high-frequency oscillatory proximity switch should be used. This type of proximity switch is most sensitive to iron-nickel and A3 steels. For aluminum, brass and stainless steel samples, the detection sensitivity is low.
2, When the detection body is non-metallic material, such as wood, paper, plastic, glass, and water, a capacitive proximity switch should be used.
3, When metal objects and non-metals are to be detected and controlled over long distances, photoelectric proximity switches or ultrasonic proximity switches should be used.
4, When the detection body is metal, if the detection sensitivity is not high, an inexpensive magnetic proximity switch or Hall proximity switch can be selected.
5, proximity switch specification detection
6, Movement distance measurement; When the action piece is close to the sensing surface of the proximity switch, the proximity switch action distance is the maximum operating distance of the proximity switch, and the measured data should be within the product's parameter range.
7, Determination of the release distance; when the action piece moves from the front side away from the sensing surface of the proximity switch and the switch changes from motion to release, the maximum distance from the action surface is measured.
8, Determination of hysteresis H; absolute value of the difference between the maximum movement distance and the release distance.
9, Determination of the operating frequency; using a speed-regulating motor to drive the bakelite disc, fixing a number of steel pieces on the disc, adjusting the distance between the switch sensing surface and the action piece, about 80% of the switching distance, rotating the disc, in turn The action piece is close to the proximity switch. A speed measuring device is installed on the spindle of the disc. The output signal of the switch is shaped and connected to a digital frequency meter. At this time start the motor, and gradually increase the speed, under the conditions of the product of the speed and the action piece and the frequency count equal, the frequency of the switch can be read directly by the frequency meter.
10, Repeat accuracy measurement; The action piece is fixed on the measuring tool, and the motion speed is controlled at 0.1 mm/s from the switch action distance of 120% of the distance, from the front of the switch sensing surface to the action area of the switch. When the switch is activated, read the reading on the gage and then exit the action zone to turn the switch off. Repeat this 10 times, and finally calculate the difference between the maximum and minimum values of 10 measurements and the 10 average values, and the difference is the repeat accuracy error. | {
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Andrew Newbold set to join AFL Commission
Hawthorn president Andrew Newbold is poised to join the AFL Commission as a potential replacement for commission chairman Mike Fitzpatrick.
Newbold, who announced this week he was standing down as Hawks president immediately, is understood to be among a short list of candidates to have met recruiters from Egon Zender as well as several commissioners and AFL presidents this week.
There are two vacancies on the commission this year with Chris Langford due to step down in March and long-term commissioner Sam Mostyn expected to depart later in the year.
Langford was to step down last year but was convinced by Fitzpatrick to remain for a further 12 months after fellow commissioner Linda Dessau left the AFL to become Victorian governor.
Newbold was in his final year of his term as president this year and had already indicated to those inside the Hawks in recent years that he would go when he informed them on Tuesday of his decision to stand down as president.
The decision to wait until this year and not depart at the last annual general meeting was understood to have been strongly influenced by the preference to give successor Richard Garvey a clear year to be established in the job before an election.
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The commission has been keen for someone with club experience and, having been involved with the growth of Hawthorn into a power of the AFL in his 11 years on their board, he is an attractive candidate.
Newbold has been popular with the AFL commission with engagement on team equalisation and stadiums. He went on a fact-finding trip to New York with the AFL on equalisation and had significant input into the debate.
Fitzpatrick has not indicated as yet when he intends to end his term as chairman but is expected to go before the end of next year at the latest,
It is understood he had considered stepping down previously but with the Essendon supplements saga dragging on and Andrew Demetriou leaving as chief executive he wanted to maintain stability.
The most natural successor to Fitzpatrick on the commission at the moment is Richard Goyder but as managing director of Wesfarmers, it is highly doubtful he would have the time to commit to the job at this point. Whether that would chang if Fitzpatrick remained through next season is unknown.
Lawyer Paul Bassat has impressed on the commission but has no club experience. Neither does the commission's most recent appointee Major General Simone Wilkie.
Former player Jason Ball is not regarded as a likely successor and Kim Williams joined the commission with a specific skill set to assist in broadcasting but would not be likely to become chairman.
Dessau was regarded as a potential successor until she left for the governorship.
Retired Sydney Swans star Adam Goodes has been touted as a future commissioner but it is considered premature for him to join the commission now. | {
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Day Of The Virgin Of Guadalupe
Mexico City
Day Of The Virgin Of GuadalupeThis is one of Mexico's most important religious occasions in honour of Mexico's Patron Saint, which takes place throughout the country, although is particularly impressive within Mexico City, home to the Basilica of Our Lady Of Guadalupe where there is a shrine in her honour, making this one of the most important Catholic pilgrimage sites in the country.
The shrine and church were built close to where as legend has it, in 1531 the Virgin of Guadalupe appeared to peasant Juan Diego Cuauhtlatoatzin on Tepeyac Hill, Mexico City and instructed him to build a shrine on the site where she appeared, the proof of the apparition came when an image of the Virgin Mary of Guadalupe was left on his cloak after he had picked some roses to take back to try to convince the Bishop of the time that the apparition was real. It is this image, site and shrine that pilgrims visit throughout the year and especially so during the Day Of The Virgin Of Guadalupe.
There are quite simply thousands of devotees making a pilgrimage to the site during this time with many arriving on the 11th in readiness for the celebrations to attend mass and to pay there own respects and often carrying images or statues of the Virgin to be blessed.
There are plenty of musicians and dancers performing during the festival as a way of showing there appreciation and gratitude to the Virgin Of Guadalupe.
In the early hours of the 12th people will traditionally attend church for mass bringing flowers, gifts, singing songs, lighting candles and saying prayers which is often followed by plenty more celebrations with firecrackers playing a prominent feature in starting off the celebrations often followed by colourful street parades.
Date Of Day Of The Virgin Of GuadalupeThis religious event is celebrated annually on the 12th of December.
LocationThe Day Of The Virgin Of Guadalupe is celebrated throughout much of the country and is particularly impressive within Mexico City.
Travel GuideMexico City is very accessible by bus and car from many cities as well as by plane to Mexico City International Airport (MEX) also known as Benito Juárez International Airport, which has links to many other major cities both domestic and international. The Basilica is easily reached by bus, car, taxi or Subway to La Villa Basilica station which is about a mile away from the Basilica. | {
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We’ve received a couple of sneak peaks as Imperial forces prepare to move on Warzone Resurrection in April.
The Imperials mix the styles of WWI soldiers with the characteristic dark and frantic sci-fi of the Mutant chronicles setting.
These latest look very interesting, promising to bring us a ton of detail. We can just hope that the sculpts themselves are able to convey this, but given Prodos Games’ track record I don’t think we have any need to worry about that. | {
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Main navigation
Don’t eat that rotten apple
Well. Here we are; it’s Monday once again. How many “ordinary, everyday, unassuming gurus” did you guru seeking tribe members spot last week? A dozen? Ten? Three? What do you mean, none?? That cannot be! Is not Ava an “everyday guru” by simply inquiring into the nature of the frailty of humanity? By seeking answers, she offers answers. (see below)
——
Hi Rob
Quick question. You say that we have to look at the mess we’ve made of ourselves before we can clean it up. Can you explain that one more time? This stuff is fun, but also scary.
Thank you for all you do for us, Ava
Hi Ava
Notice your tension when you try to cover up some supposed flaw about yourself that you do not want others to notice. Just notice the tightness. That tension and tightness is not healthy. In fact, it is harmful. Such tension is based on a false premise that there is something wrong with you. If you are willing to look directly at what you are trying to cover up, you will see that there really is nothing there that you cannot clean up. However, if you refuse to look, you reinforce the false feeling that you are flawed, and that can only lead to psychological problems.
It is the “fighting against yourself,” Ava, that causes you your problems. So many people believe they have to pretend they are someone that “they are not” in order to get ahead in life. That’s hogwash. You are perfect just as you are, warts and all! Begin with that, and there’s no mess that you cannot clean up.
You are welcome, and blessings to you Ava, Rob
——
Hey folks
If someone puts a rotten apple in your lunch bucket, you do not have to eat it. Don’t let anyone imply you are inferior. And don’t you dare imply that about yourself (or about others, either). | {
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References & Citations
Bookmark
Mathematics > Differential Geometry
Abstract: A comparison theorem for the isoperimetric profile on the universal cover of
surfaces evolving by normalised Ricci flow is proven. For any initial metric, a
model comparison is constructed that initially lies below the profile of the
initial metric and which converges to the profile of the constant curvature
metric. The comparison theorem implies that the evolving metric is bounded
below by the model comparison for all time and hence converges to the constant
curvature profile. This yields a curvature bound and a bound on the
isoperimetric constant, leading to a direct proof that the metric converges to
the constant curvature metric. | {
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The Dead Sea is a hypersaline terminal lake located in the Dead Sea Rift Valley, with its surface water at -418 m
below mean sea level. The Dead Sea water is dense, with 28% dissolved solids - one of the highest natural average
salinities on Earth. It has a unique composition of minerals, with KCl being the major component in comparison to NaCl
in the oceans. An intense exploitation of water resources as well as salt extraction by the chemical plants located
in the southern Dead Sea, have severely disrupted the water balance of the lake.
Because of its hyper-salinity, the lake is lacking phytoplankton, which allows us to use the Dead Sea waters as
a natural optical laboratory for study of influence of such parameters as salinity, dissolved organic matter (DOM)
and total suspended matter (TSM) on optical properties of natural waters. Optical observations in the Dead Sea
were carried in 1980-1986 (spectrally-averaged near-surface downwelling irradiance) and in April 2004 (spectral
volume scattering function, absorption and attenuation coefficients within the water column and above-water
upwelling radiance). We analyze IOPs measured within the lake for the contribution by different size and
functional contributors; DOM contribute significantly to the total absorption (54.1±5.6% at 440 nm). In addition
we assess their contribution to remotely sensed reflectance. Inverse models are applied to retrieve information
on the particles composition and size distribution. | {
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Galleries
Ewa asked me to capture her amazing henna tattoo before it faded. I’d met Ewa a few months previously. She was one of the models for a shoot i did with another photographer, Marcos Gali and we’d been looking for a good reason to do another shoot ever since. | {
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Harper proposes state-sanctioned militia to patrol border11-24-2010 • http://azcapitoltimes.com/news/2010/11/24/harper-p Sen. Jack Harper, a Republican from Surprise, said he plans to introduce legislation next year that would create a government-sanctioned militia that would be allowed to patrol the border to observe illegal activity and report it to enforcement autho
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Az. Infragard President Frank J. Grimmelmann11-15-2010 • azinfragard.org Was researching the board members of Infragard's Az. chapter just for the hell of it, to see who it is that working so closely with the FBI as "civilian" liazons with commercial industry.
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Arizona Sheriff used hidden database to misspend up to $80 million11-12-2010 • RawStory.com A hidden computer database recently discovered in the course of a racial profiling investigation shows Arizona Sheriff Joe Arpaio misspent up to $80 million in funds intended for jail operations, according to Maricopa County supervisors...
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Voting and ElectionsArizona has big upsets in U.S. House races11-03-2010 • Arizona Republic For the past two years, Arizona's U.S. House delegation has consisted of five Democrats and three Republicans.
Change is imminent, with Republicans making strong charges to keep the seats they held and take some they did not.
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Death PenaltyUK group says it’s suing over US execution drug11-03-2010 • Rawstory A group opposed to the death penalty filed suit to try to prevent a British company from exporting a drug used in the execution of American inmates. The Arizona Chief Deputy Attorney General said the state obtained from Britain the drug used to execu
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Wife of Maricopa County supervisor accused of sex with minor10-27-2010 • Arizona Republic Susan Brock, wife of Maricopa County Supervisor Fulton Brock, has been arrested on charges of sexual relations with a minor. Susan Brock, 48, was arrested and booked into Maricopa County Jail on allegations of child molestation.
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Phoenix Censors “Gun Safety for Kids”(AZ)10-22-2010 • www.freerepublic.com The city of Phoenix, in an apparently arbitrary move and without formal legal process, has forced CBS Outdoors to tear down 50 illuminated bus-shelter billboards under contract to promote gun safety training for children and their parents.
••
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AZ Capitol Times: Cities prepare for fight over funds11-29-2010 • fwix.com Arizona cities are preparing for a fight over the money they receive annually from the state, but it’s not entirely clear if Republican lawmakers are even planning on tinkering with the nearly 40-year-old program that sends hundreds of millions of
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Generous pension benefits for Arizona elected officials11-15-2010 • Arizona Republic There was a move in 2002 when Jane Dee Hull was Arizona's governor to raise her $95,000 salary because it was among the lowest of the nation's governors. The raise never materialized. But thanks to a generous pension system for Arizona's elected offi
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Marijuana ballot measure nears approval11-13-2010 • Capitol Media Services Arizona appears on the verge of finally getting a law that will allow patients to obtain marijuana legally.
Figures released late Friday show Proposition 203 ahead by 4,421 votes out of more than 1.6 million cast.
Maricopa County Recorder Helen
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TAXES: State2 programs spared, but Arizona budget hole grows11-03-2010 • Arizona Republic Arizona voters decided to keep two programs they approved years ago, rejecting measures that lawmakers say are crucial for balancing the budget.
Lawmakers had banked on the passage of Propositions 301 and 302 to help dig out of a deficit that in S
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Arizona's Top NewsState races: It's a Republican sweep11-03-2010 • AP Republicans look like they made it a clean sweep in the state's top offices, winning the races for governor, secretary of state, attorney general, treasurer and superintendent of public instruction.
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TAXES: LocalMesa, Chandler voters approve home rule overrides11-03-2010 • East Valley Tribune The home rule provision allows cities to spend more than a state-imposed limit that would base budgets on 1980s spending levels. The home rule provision only affects how much cities can spend, as cities without home rule can only spend according to t
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Drug WarPot legalization measure goes up in smoke, 57-43%11-03-2010 • AFP The so-called Proposition 19 -- one of a series of referendums held at the same time as mid-term polls -- were rejected by 57 percent against 43 percent in favor, said CNN, while Fox News and the LA Times also forecast a No vote.
Growing and selli
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Jordan Decker World Champion10-31-2010 • http://jordankickboxing.com WKA World Championship 2010 - Scotland October 2010 - VIDEO - Thanks to all of those FreedomsPhoenix Readers that helped make his trip possible with your donations. Jordan will be back in Arizona by tomorrow.
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Alleged Killer Cop's termination blocked by judge10-27-2010 • East Valley Tribune Phoenix police will have to wait to fire Richard Chrisman, the patrol officer charged with murder and aggravated assault in the death of an unarmed domestic violence suspect. A Maricopa County Superior Court judge issued a temporary restraining order
News Link •
State lawmakers preparing citizenship legislation10-19-2010 • AP The state senator in Arizona who wrote the nation's toughest law against illegal immigrants said Tuesday he's collecting support across the country from legislators to challenge automatic U.S. citizenship to the children of illegal immigrants. | {
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List of Best Places to Work for LGBT Equality Grows in Michigan
More than 10 Michigan companies have earned a top score of 100 percent and the distinction of “Best Places to Work for LGBT Equality” on the Human Rights Campaign Foundation’s 2017 Corporate Equality Index.
They are Ally Financial Inc., The Dow Chemical Co., Dykema Gossett PLLC, FCA US LLC, Ford Motor Co., General Motors Co., Herman Miller Inc., Kellogg Co., Steelcase Inc., Stryker Corp., and Whirlpool Corp.
Included on the list is Lear Corporation, a leading global supplier of automotive seating and electrical systems, and the only Tier 1 automotive supplier to receive a perfect score on the latest CEI.
“We truly value diversity and inclusion at Lear, and I am extremely proud to have received this recognition for our efforts. We aspire to be an employer of first choice where all employees can reach their full potential,” said Matt Simoncini, Lear’s president and chief executive officer.
The national benchmarking tool on corporate policies and practices pertinent to LGBT employees spans nearly every industry and geography. The number of employers rated from the first CEI to the present has expanded from 319 to 887. The nation’s largest employers have demonstrated through their actions that LGBTQ people are not just tolerated, but fully welcomed in their workplaces and communities.
The criteria for scoring includes public commitment, organizational LGBT competency, employment benefits, and equal employment opportunity policy.
“In 2016, the LGBTQ community was subjected to unprecedented attacks – from state lawmakers plotting to undermine our historic gains, to tragic, unimaginable experiences of violence, to those who pledged to roll back our rights from the highest offices in the land. And yet, during it all, the unstoppable beat of progress towards greater equality in the places many LGBTQ Americans spend most of their daily lives — their workplaces — didn’t just remain steady, it sped up,” said Chad Griffin, president of the HRC Foundation.
“These businesses know that LGBTQ equality isn’t just the right thing to do, it makes them stronger in our global economy. Ensuring fairness in the workplace is a value and increasingly a policy norm, and not just in the U.S. Now, more than 90 percent of CEI-rated businesses have embraced both sexual orientation and gender identity employment protections for their U.S. and global operations.”
Notable Progress
– Seventy-three percent of this year’s rated businesses afford transgender-inclusive health care coverage. 2017 represents the greatest increase – an additional 136 participants – between any two consecutive CEI reports. The second-greatest increase was when this requirement to earn 100 went into effect, when 121 additional participants earned credit between the 2011 CEI report and 2012 CEI report (85 to 206 total participants with coverage).
– Eighty-six percent of businesses have inclusive diversity training.
– A record 382 major employers submitted gender transition guidelines — the vast majority of which were adopted from the HRC Foundation’s template guidelines (available at www.hrc.org/workplace).
– Forty-six percent of CEI-rated employers offer employees question options to voluntarily disclose their sexual orientation and gender identity on anonymous surveys or confidential HR records.
– Eighty-eight percent of CEI-rated employers have an employee resource group or diversity council that includes LGBT and allied employees and programming. Seventy-three percent of all rated employers have employee groups, 26 percent have diversity councils and 19 percent of all rated employers have both. Of those companies with an officially-recognized LGBT employee group, 96 percent reported being expressly for LGBT and allied employees.
– Sixty-six percent of CEI-rated businesses met the standard of demonstrating at least three efforts of public commitment to the LGBT community – marketing, advertising and recruitment efforts, philanthropic contributions to LGBT organizations, LGBT diverse supplier initiatives and public policy weigh-in – and have inclusive philanthropic giving guidelines.
Read the entire report online. | {
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Posts Tagged ‘diana f+’
The roll (of disaster) that was halfway scanned (a roll of Lomo redscale 120) from some weeks back became an eyesore on my desk … so I decided to scan the surviving shots and get over it as soon as possible. Yeah … this was the roll I shot (with my Diana F+) not long ago … during an ‘outing’ with Jimmy (from ThirtySix).
Most of the shots from this roll turned out underexposed. 🙁 🙁 🙁 Note to self : Do not drink beer before taking photographs! Hehehe! I’m… >> read more
Friends found it hard to believe when I told them that I shot only about a roll of 120 on my Diana F+ and maybe 15 frames on my LC-A+ during my recent vacation to Taiwan. It is not that I wasn’t trigger happy but … the *cough cough* truth is … I was spending too much time playing with the X-Pro1. Okay … let’s not talk about the X-Pro1 for now.
There were some frames left in a roll that I loaded into my Diana F+ and it was… >> read more
It has been almost a month since my birthday and today … when I was at ThirtySix buying some film in preparation for a short vacation come month end … I received a super duper awesome cool present from those guys there! Well … I was supposed to buy the Sahara Diana F+ to add to my Diana camera family but when I asked for the bill … I was told to pay something less than 50 bucks. I told Noreen (Miun) at the counter that I am buying the… >> read more
One year ago … those awesome people from ThirtySix gave me a super duper surprise when they gave me the Wrangler special edition Diana F+ for Christmas. That camera was meant to be a prize for some competition and they managed to hunt one down for me (which they still refuse to tell me how they did it).
This year … last night … I met up with Jimmy for some beer at a barbeque session and after some beer … he turned into the skinniest Santa ever and gave… >> read more
“Vendo Camara Diana F+ “Canal Odisea” medio formato – 35€+envio”
These were the words I saw in a Flickr group page that made me went ‘Huh? What?’ but I had a feeling my hunt for the Odisea edition of the Diana F+ camera finally has some hope. I used Google translate and promptly contacted the user. I was overjoyed when the seller replied me (in English!) and after a shot while … she agreed to help ship it to me in Singapore from Spain. Yahooo!!! It finally arrived but I’m… >> read more
Three days away from home … three (painful) days without internet access … and I reached back here in Singapore with my email account flooded with mails, my blog guestbook flooded with few spam entries trying to sell me Viagra … and in that pile of unread emails … there were two pretty ‘deadly’ ones!
This first one is from a blog reader who asked if I’ll have a ‘sneak preview’ of a Holga panoramic camera (thanks, Erik!) Huh? I thought the pano camera was the old pinhole one but… >> read more
Forgetting what film was loaded into a Diana F+ camera was probably one big mistake. Realising that I’ve not been using my Diana F+ camera for the longest time and deciding to bring it along with the roll of film (that I loaded in it maybe over a year ago and not know what film) for my recent Hong Kong trip … was another big mistake.
I thought I had a roll of ISO400 film loaded and happily fired away (although I only managed to that roll of 120 film… >> read more
It has been a while since I’ve added any new ‘girls’ to my family of Diana F+ clones … and recently three of them were ‘born’. The yellow ‘Buttercup’ and the blue ‘True Blue’ are the latest ones from Lomography and were available at ThirtySix the minute they were launched. Picked them both up this afternoon while I was there submitting a DVD of photos.
The third one … the ‘Daybreak’ is another Urban Outfitters exclusive edition. It actually arrived some weeks back but I was so busy that I… >> read more
A week ago … I got a little upset when the DHL guy arrived with a package from Lomography and in the package was a Diana Mini (the Jiyu version) instead of the Kirameki Diana F+ I ordered. Damn! I could have avoided such problem had I bought it locally but then I had some piggies and some vouchers that I needed to use up by this month … so an online order was the most logical way to get it.
Anyway … being honest (stupid me!) … I emailed… >> read more
If I remember correctly, not too long ago … there was some article in Lomography’s website saying that the Diana F+ clones were to come to an end … and that somehow also meant an end to the burning of my wallet to collect the clones … but out of a sudden came a new one (!!!) that looks clean, neat and ermm … cool. Not only the Diana F+ … but the Diana Mini and Fisheye 2 had this ‘special treatment’.
Lomography’s online store has to to say about… >> read more | {
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We just cruise the Grandeur to Cozumel in March and found the seats in the theater were very comfortable. Yes, there's a place for your drink in the armrest.
Incidently, they just brought a new show on board and it was excellent!!!
Jim.
2. Take time to explore and enjoy all the artwork on the ship. There's a great statue of a man "sleeping" with a newspaper on his head in the library that suprised us. Lots of other great art as well.
3. Look down on the atrium from the internet room in the evening. This turned out to be one of my favorite photos I shot.
Explure the ship and have fun!!!
Jim | {
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Success is not solitary. It is a transmission of esteemed tradition from occupation to occupation. That can be achieved through customizing the business needs and training the users for expertise.
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Mawazin satiates every customization need of forms, reports or queries with huge complexities of Multi-nationals to modest requirements of SMEs. With talented team of software programmers and engineers we ensure that all clients gain maximum value.
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About SingularityU Portugal
Who We Are
SingularityU Portugal is a joint venture that aims to become the main catalyst of a uniquely futuristic and exponential mindset in Portugal. We want to inspire and drive people and businesses to embrace technology as a mean to solve humanity’s grand challenges.
Three organizations joined forces to build SingularityU Portugal – Cascais Municipality, Beta-i and Nova School of Business and Economics – an across sector and long-lasting partnership, joined by Ageas, Galp and Semapa as founding partners, that believes individuals, organizations and our society already possess the power to change the future.
What we do
SingularityU Portugal designs customized programs to help individuals and organizations adopt an exponential mindset and unlock new sources of innovation that will transform their organisations, their industries and their world.
We are committed to build in Portugal, a community of leaders, thinkers and doers willing to work for a bright tomorrow.
Why we do it
“Right now, and for the first time ever, a passionate and committed individual has access to the technology, minds, and capital required to take on any challenge.” – Peter Diamandis, co-founder of the Singularity University
That being said, we want to expose more and more people to the right mindset, ideas, content and network that has the power to impact the way we live and work, while at the same time we broadcast back to the world, leading edge Portuguese research and innovation breakthroughs.
"Right now, and for the first time ever, a passionate and committed individual has access to the technology, minds, and capital required to take on any challenge."
Miguel Pinto Luz
Pedro Rocha Vieira
Luis Franco
Joao Mil-Homens
Ricardo Marvão
Maria Pedro Silva
Paulo Bastos
Susana Santos
Operations Manager
Francisca Pereira
Program Manager
Steven Braekeveldt
Advisory Board
Paulo Pisano
Advisory Board
João Castello Branco
Advisory Board
About Singularity University
Singularity University (SU) is a global learning and innovation community using exponential technologies to tackle the world’s biggest challenges and build an abundant future for all. SU’s collaborative platform empowers individuals and organizations across the globe to learn, connect, and innovate breakthrough solutions using accelerating technologies like artificial intelligence, robotics, and digital biology. A certified benefit corporation headquartered at NASA Research Park in Silicon Valley, SU was founded in 2008 by renowned innovators Ray Kurzweil and Peter H. Diamandis with program funding from leading organizations including Google, Deloitte, and UNICEF.
SingularityU Portugal is bringing all SU’s expertise and experience to Portugal to build a community of leaders in Europe that will help shape Humanity’s future.
Exponential Technologies
Exponential technologies are those which are rapidly accelerating and shaping major industries and all aspects of our lives. Exponential technologies include artificial intelligence (AI), augmented and virtual reality (AR, VR), data science, digital biology and biotech, medicine, nanotech and digital fabrication, networks and computing systems, robotics, and autonomous vehicles. We believe that the solutions to the world’s most pressing challenges lie at the intersection of these exponential technologies. That is, when two or more of these technologies are used in combination to attack a persistent challenge, the possibility of developing a sustainable solution becomes much more likely.
Exponential Mindset
An exponential mindset refers to our point of view at SU that there’s no problem that we cannot solve when we apply exponential technologies and innovative ways of thinking. We also sometimes refer to this as an “abundance mindset.” We have a hopeful outlook on the world and our future, and so we focus our energies on empowering others to create the abundant future we envision.
Thinking linearly can prove costly to businesses, governments, and individuals alike. Exponential thinking reduces some of this disruptive stress and reveals new opportunities. If we can better plan for the accelerating pace, we can ease the transition from one paradigm to the next, and greet the future in stride.
Join Our Community!
Be the first to know about programs, events, and other SU Portugal news!
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Film Review | The Cabin in the Woods
Have you ever been watching a film and felt that you’ve seen parts of it before? It’s a problem that horror films in particular seem to have run into of late. Well good news horror fans; it’s a problem that the makers of Cabin in the Woods are well aware of. Penned by Joss Whedon – aka the director of that small film called Avengers Assemble – and directed by Drew Goodard, this latest addition to the genrerevels in turning those well known clichés upside down, and is easily the best horror film of the year for it. | {
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Mr. Rooter GTA
“If you are a company that wants to promote your brand, either B2B or B2C I confidently recommend Ashleigh and Needham Promotions Inc. as a partner who will deliver outstanding service and unique items that will give your brand that “value added”.
Mr. Rooter, GTA – Greater Toronto Area | {
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Propeller Plane
Lego
$19.99$19.99
Quantity
Enjoy the nostalgic charm of this classic Propeller Plane, featuring a red, white and black color scheme, spinning propellers, retractable wheels and an opening cockpit with room for a minifigure (not included). This 3-in-1 LEGO® Creator model can be rebuilt to create a hydroplane or a helicopter for a treble build-and-play experience. Both alternative models can accommodate a minifigure (not included).
Features spinning propellers, retractable wheels and an opening cockpit with room for a minifigure (not included). | {
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Most people concentrated in cities and large towns of which Douglas, in the southeast, is the largest
Location
Western Europe, island in the Irish Sea, between Great Britain and Ireland
GDP(PPP)
$7,428,000,000.00 (USD)
GDP (Per Capita)
$84,600.00 (USD)
Export Commodities
Its main exports are tweeds, herring, processed shellfish, beef, and lamb.
Import Commodities
Its major imports include timber, fertilizers, and fish.
Climate
Temperate; cool summers and mild winters; overcast about a third of the time
Terrain
Hills in north and south bisected by central valley
Where is Isle of Man?
Located in Western Europe, Isle of Man is an island nation. It has a 160.00 km coastline.
The Capital City of the Isle of Man is Douglas, pronounced as Doolish in the local language of Manx. It is located at the inlet of River Douglas taking up about two miles of the river’s bay. Douglas has a population of 27,938 which represents 33% of the country’s population. The least populated town is Laxey which has a population of 1,768 people. Douglas has a lot to showcase to tourists regarding historical buildings, architectural designs from famous artists, unique modes of transport and as a host to the TT Races. Considering the climate in the Isle of Man, it can be deduced that the climate in Douglas is temperate.
Isle of Man is a European country covering 572.00 km2. and about 5 times smaller than Rhode Island. Its geographic coordinates are 54 15 N, 4 30 W and Douglas, Isle of Man is the capital city.
The name "man" may be derived from the Celtic word for "mountain".
Its ISO code is IM.
Geography
Isle of Man has a mean elevation of 0 m above sea level.
It has a temperate climate with cool summers and mild winters, both of which are mostly overcast. Its terrain is characterized by hills in the north and south, bisected by a central valley.
Population
Isle of Man has a population of 88,195 making it the 198th largest in the world. The majority of the population lives in cities and towns like Douglas.
English is the official language; Manx Gaelic also spoken. The majority ethnic group reported is white. The majority of the population is Protestant.
The dominant language spoken in the Isle of Man is English. This is represented in the Standard English used in formal occasions and Manx English which is considered informal. Manx English or Anglo-Max is a dialect derived from the indigenous language Manx. English is the most spoken language on the Island with about 98% of the population having a working knowledge of the language. 2% of the population is familiar with the Manx language. Apart from the formal English which is standard English, Manx English has some words that are borrowed from Manx, and others are English words but with different meanings in the dialect. There are several minority languages in the Isle of Man including Irish, French, German and Spanish.
Government
It is a British crown dependency. The constitution is unwritten.
The Isle of Man is a parliamentary representative democracy. Its official name is the Isle of Man Government. The Isle of Man Government comprises of 7 departments, nine statutory boards, and nine quasi-independent agencies, that all report to the council of ministers. The Isle of Man has links to the United Kingdom, being its crown dependency. Britain acquired Lordship of the Isle of Man in the year 1764.
Economy
Factoring in Purchasing Power Parity, Isle of Man's GDP is $7,428,000,000.00 (USD) with $84,600.00 (USD) per capita. This makes it the 164th largest economy and its citizens the 8th richest in the world. The currency of Isle of Man is the Pound (GBP).
Its major imports include timber, fertilizers, and fish.
Flag
The Isle of Man has an official national flag often referred to as the Flag of Mann. This flag's design is of a triskelion which is centrally positioned on a red background. The triskelion is a combination of three armored legs with golden spurs in a clockwise direction. These three legs are a representation of the union of three native kings of the Isle of Man and symbolizes the sun, power, and life. The red color on the background of the flag, on the other hand, is a symbol of hardiness, valor, strength, and bravery. This flag was first adopted on December 1, 1932. It was not until August 27, 1971, that the flag of Man was officiated as the national flag of Isle of Man. Before 1932, the Union Jack had been the flag of Mann. This Union Jack is the current national flag of the United Kingdom. It consists of three crosses including the red satire of Saint George counterchanged with the white cross of Saint Andrew and over all red satire of Saint Patrick. It has been the official national flag of United Kingdom since 1801. | {
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GTA03 = has FPU?
Oh, I forgot; IF the GTA03 _doesn't_ have a FPU, do anyone know a good and
cool
vector based GFX-lib that _doesn't_ use floats? (Maybe I need to write one,
if
there isn't, and if the GTA03 won't have a proper FPU..)
A nice SVG-based (but converted to fixed-point math) GUI with more focus on
finger-friendlyness would be nice, and maybe worth writing.
/Anton
On Sun, Mar 1, 2009 at 9:50 PM, Anton Persson <don.juanton at gmail.com> wrote:
> Hi,
>> will the GTA03 have a FPU?
>> The reason I'm wondering is because of, well, it sucks if it doesn't.. We
> all
> want to run all available standard Linux apps on this thing, but many
> applications
> _require_ floating point math, especially for graphics! I've been working
> a lot (a lot meaning, whenever I don't have to take care of my "real" job,
> and
> my family.. :-P) on my program "SATAN" and I got pretty good performance
> out of it now.. The problem though is that it is GTK- and Cairo-based and
> that
> these libraries use floats quite extensively.. This really hurts
> performance
> on the OpenMoko and makes the application feel really sluggish when you
> want to interact with the GUI. I haven't done any real benchmarks, but I do
> know that the floating point version of SATAN is totally UNUSABLE on the
> OpenMoko, but the fixed-point math version works "OK" (except the GUI
> then..).
>> Best regards
> Anton
>-------------- next part --------------
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If you consistently make an effort request movies by title Shrek, you are well on the most suitable site. Here you can keep your eyes open for free or download it from your mobile device by clicking on the download button. You may also watch thousands of latest movie titles for free of charge by registering you might be playing member. You basically takes 2 minutes to sign up as well as enjoy an incredible number of latest movies gratis | {
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฿ 1,425+
Nearby
About
Accepting only Mainland Chinese citizens, Dalian Huigu Sunshine Hotel features free WiFi access and free private parking. Guests can enjoy the on-site restaurant. Xinmate Shopping Plaza is around 16 minutes' drive away from the hotel, while downtown is around 50 minutes' away. Dalian Zhoushuizi International Airport is around 61 minutes' away from the property. It takes approximately 54 minutes' to drive from Dalian Railway Station. Every room at this hotel is air conditioned and features a TV with cable channels. You will find a kettle in the room. Every room is equipped with a private bathroom. For your comfort, you will find slippers, free toiletries and a hair dryer. You will find a 24-hour front desk at the property, featuring luggage storage. Guests may get access to sauna and karaoke facilities on site. Lift is available for your convenience. | {
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Discover Ecuador
Ecuador, besides being the middle of the world, stands out for its rich flora and fauna and its interesting combination of several cultures. This makes it a country with a great cultural and historical value. Fly to Ecuador with Copa Airlines and you’ll get access to exclusive benefits by being a member of the ConnectMiles program.
What to do in Ecuador
Unique nature: the numerous national parks in Ecuador make it a perfect place to experience the local flora and fauna. The Galápagos Island and Baños de Agua Santa stand out as the most prominent parks in the country.
Rich culture: the historic neighborhoods in cities like Quito offer unique samples of colonial times, making a walk through them more like a trip to the past. The Las Peñas Neighborhood in Guayaquil is the perfect example of 20th century colonial architecture.
Beaches: coastal cities like Montañita and Salinas are perfect spots for young people looking for a great time. You can practice surf and other water sports in these vibrant, young beaches.
Touring Ecuador
In the International Airports of Quito and Guayaquil you can rent a car to move around the whole country or plan your one-day trip. Domestic flights are very comfortable and convenient, and there are also long distance bus services. To reach Ecuador, fly with Copa Airlines and enjoy the excellent on-board service. | {
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They released one EP featuring 6 tracks, including Return to Zero, Misunderknown and Breathe (all of which are available for streaming on www.mp3.com)
This highly talented, yet widely unrecognised band, sadly split up in 2002.
However, I am pleased to say, that the band has now reformed, with a new vocalist. They are now known as Winterhero, so keep an eye out! | {
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Video: Warrior Sekora
Today, Explosive Ordnance Disposal, or EOD, Technician Tech Sergeant Keith Sekora is competing with the Air Force team at the third-annual Warrior Games in Colorado Springs, Colorado…but, less than 2 years ago, an improvised explosive device, or IED, in Afghanistan caused him to suffer a series of injuries that he’s managed to overcome through physical therapy and determination.
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27
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1
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This work, Warrior Sekora, is free of known copyright restrictions under U.S. copyright law. | {
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We have previously reported on the carbon conversion work of Meyer Steinberg, at the USDOE's Brookhaven National Laboratory, in upstate New York.
Herein, we see that, thirty years ago, our United States Government assigned itself the rights to a US Patent it awarded to Steinberg, for technology that enables the conversion of Carbon Dioxide, as reclaimed from the atmosphere, into Methane, Methanol and Gasoline.
We have been documenting that considerable effort has been put into the development of technologies for economically generating Hydrogen, so that it could be employed to hydrogenate the primarily carbonaceous liquids derived from Coal, and thus convert those Coal liquids into hydrocarbons more compatible with our current transportation fleet's liquid fuel refining and delivery infrastructure.
Now posted on the West Virginia Coal Association's web site, for instance, are reports of two United States Patents issued to Consolidation Coal Company, "USP 3188179 - Hydrogen from Hydrocarbon Gas and Steam" and "USP 3115394 - Process for the Production of Hydrogen", wherein they disclose technologies developed specifically to generate Hydrogen for the purposes of Coal liquefaction.
Pittsburgh's old Gulf Oil, long since absorbed into the Chevron collective, had, as we've been documenting, devoted themselves, along with their Pittsburg, Kansas, P&M Mining subsidiary, to developing an extensive and impressive array of Coal conversion technologies, that, had they ever seen the light of day, would have enabled the energy-efficient conversion of Coal into a range of liquid and gaseous fuels and chemicals.
Herein we present an interesting, and very complicated, example of the Coal conversion technologies this Coal Country petroleum company managed to develop before being assimilated into Big Oil.
The full patent disclosure, as available through the link, is lengthy and very complicated, and beyond our ability to reduce into a full and truly comprehensive synopsis.
As you should, from our posts, by now know, the old Union Carbide Corporation, now a component of Dow Chemical, operated, for a time, several decades ago, a Coal hydrogenation plant that made liquid hydrocarbons from Coal, in South Charleston, West Virginia.
Again, we have documented both that Coal conversion facility's existence and multiple patented Coal conversion technical innovations that were inspired by it's operation.
Herein is another of those patented technical innovations, but one which reveals a new, but now unsurprising, piece of information.
In a very recent dispatch, we alerted you that scientists in Korea had been awarded a United States Patent for technology that enables the conversion, the recycling, of Carbon Dioxide into valuable hydrocarbons.
Herein is that patent, with comment appended following excerpts from the enclosed link: | {
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For some reason I keep my old Lego boxes (since the 1980s), and my son's old Lego packages. Because they are quite large, they take up a lot of space in my house, even if they are put one into another. I suppose I am not the only one (see this comment) who keeps them.
I actually don't know why I store them — maybe some psychological issue — but how can I effectively store old packages? And those of you who keep old boxes, do you ever display them, or browse them? Or do you just keep them?
@Ambo100: I don't think this is a duplicate question. The referenced question asked how to best store new unopened boxes to preserve their value, while this one asks how to store already opened boxes. Perhaps the title can be rephrased to better reflect the difference.
–
GruberJun 26 '14 at 6:28
3 Answers
3
Well I used to keep mine as well. One thing I found very good was to take a razor or a box cutter and cut the front and backs off! this may seem obvious or defeat the purpose, but it made them easier to store. I would stack them all and slip them on a shelf or under my bed to keep them flat. This proved to be a very effective solution. Also, you could try to collapse them at the ends to have them take up less room as well.
When I was young my mother used the technique of cutting out the front and back and thus preserving the various ideas that the photographs of the set provided. She stuck the box bits into a large craft book and it was stored on the bookshelf; it was handy to get to and flip through. Don't do this; don't go cutting the front and the back off. Whilst most of the interesting information is only on the front and back, the economic value of the box is destroyed when you cut it up like this.
If you want to resell the LEGO as a set later, having the original box greatly increases the value of the set. The boxes for certain Technic sets can achieve values of $50 or $100 - just for the box.
The best way to preserve a LEGO box without it taking its full volume is to use a box cutter to cut the glue that holds the flaps onto the sides. This preserves every visible surface of the box and allows you to reassemble/re-glue it at some point in the future. Cut down like this the box takes up a fraction of its original size, and can be stored in an out-of-the-way place like an attic or on top of large shelving (be aware that a box cut down like this can be surprisingly large and unwieldy). Don't stack too many boxes atop each other like this - cardboard is both heavy and floppy, and searching through a substantial stack may require more strength/space than you have available.
Well there is two ways the easy way to throw them into a bucket or you can first separate them into groups either by size,color,set,etc. than put each group of separated LEGO bricks in some sort of container such as a bucket box or back. I think that a bucket is the best idea because it is more safe and can be put anywhere of size | {
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Vulcanized Rubber Elasticity For Java App Hosting
By Adrian Bridgwater, January 03, 2012
Jelastic PaaS bounces with open source Apache CouchDB
Jelastic has added the Apache CouchDB distributed database to its Java hosting platform in a bid to provide greater options for replication and scaling across multiple data centers. In beta since the middle of last year, Jelastic claims to have over 5,000 registered developers — the company hinges its USP on its platform's ability to eliminate the need to make changes to code or programming language as Java apps are scaled to the cloud.
With the market for Java Platform-as-a-Service computing now arguably a lot more vibrant than it was even a year ago, Jelastic is not alone. In line with the launch of Oracle's Java Cloud Service, this is now a marketplace populated by Amazon with its Elastic Beanstalk, Google's App Engine, and Salesforce.com's Heroku for Java to name but a few.
By adding Apache CouchDB to the mix, Jelastic has brought a NoSQL document-oriented database to the table that provides a RESTful JSON API, which can in turn be accessed from any environment that allows HTTP requests.
Apache CouchDB's "B-tree" approach to data storage means that queries are performed fast, regardless of the amount of data stored. The database's replication services will, in this use case and others, allow an application to be run across multiple Jelastic hosting providers, providing redundancy against downtime.
B-tree data structures themselves allow searching of data to be performed with support for sequential access as well as insertions or deletions that may be being performed in logarithmic time. B-trees have roots at the top and leaves (or nodes) at the bottom. According to Geekinterview.com: "B-Tree is an indexing technique most commonly used in databases and file systems where pointers to data are placed in a balance tree structure so that all references to any data can be accessed in an equal time frame. It is also a tree data structure, which keeps data sorted so that searching, inserting, and deleting can be done in logarithmic amortized time."
Jelastic claims its new offering supports any JVM-based application, including Java 6, Java 7, JRuby, Scala, and Groovy. Currently, support is provided for the following SQL databases: MariaDB, MySQL, and PostgreSQL. It also supports the MongoDB and CouchDB NoSQL databases.
Application servers supported by Jelastic include Tomcat 6, Tomcat 7, GlassFish, and Jetty. The company provides load balancing and caching through the integration of NGINX and developer tools integration via Maven and Ant plug-ins.
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Beat Frequency: 1.8 Hz Delta Binaural Beats.
Service provider Frequency: 120 Hz.
These are the regularities which helps you in soothing Head Cold & Sinus Congestion. Please use this audio therapy everyday (twice a day for at the very least 20 mins per session) for centering as well as stabilizing your health.
If you intend to alleviate that stubborn migraine, right here are the top 4 crucial oils to alleviate frustrations. Which crucial oil is best to utilize for each kind of frustration? Frustration relief is one click away.
All audiences of this web content are suggested to consult their medical professionals or qualified health and wellness experts concerning details health and wellness questions. Kate Lessard does not take responsibility for feasible wellness effects of any kind of person or individuals checking out or following the info in this academic web content. All visitors of this web content, particularly those taking prescription or non-prescription medicines, ought to consult their medical professionals before starting any supplement, lifestyle or nutrition program.
There are numerous type of frustrations, consisting of stress, migraine headache, sinus, collection and also menstruation frustrations, each showing differing signs and symptoms as well as levels of extent. Determine various kinds of headaches with guidance from a board-certified neurologist in this totally free video clip on frustrations.
Expert: Alexander Mauskop
Call: www.nyheadache.com
Bio: Dr. Alexander Mauskop, MD FAAN, is the director and owner of the New York Headache Center in New York City.
Filmmaker: Paul Muller
Release anxiety and frustration with easy and also effective Yoga presents just on Mind Body Soul.
In this video of Yogalates with Rashmi Ramesh discover exactly how to do basic yoga exercise presents which will certainly aid you eliminate headache.Watch Yogalates– an ideal mix of Yoga & Pilates extremely Wednesday only on Mind Body heart.
The signs of menstrual migraine headache headaches resemble routine migraines, other than that menstrual migraine headaches typically are not come before by aesthetic mood and they are typically a lot more extreme. Differentiate between a normal migraine headache as well as a menstruation migraine with suggestions from a board-certified specialist in this free video on headaches.
Specialist: Alexander Mauskop
Get in touch with: www.nyheadache.com
Biography: Dr. Alexander Mauskop, MD FAAN, is the director and also founder of the New York Headache Center in New York City.
Filmmaker: Paul Muller
How to get migraine relief & headache relief without pills. No one likes getting a headache. There’s never a convenient time to get one and they can be so difficult to treat. Everyone has their go to pain medication, but sometimes they are just not enough.
#MigraineRelief #HeadacheRelief #Headache
Music:
https://www.youtube.com/audiolibrary/music
Summary:
Whether you’re looking to find options for migraine relief or headache relief or don’t always want to reach for medicine like or Advil, you could always try out some alternate methods. Whether you are looking for natural remedies to get rid of pain associated with, or are just looking at ways you can relieve your pain without having to use medicine, you’ve reached the right place!
Headaches can really affect our day to day lives, and if you’ve tried what seems like everything to get rid of the pain and it is still affecting you, it never hurts to try natural methods. Whether it a massage or other remedy to get rid of a headache, there are several different things you can do. And of course, if you find that you have chronic headaches and have never gone to the doctor to get them treated, your first priority should first always be to visit a healthcare professional who can examine you and make sure that you do not have any underlying health issues which may be causing your headaches. This should alway be the first step before taking any other form of action to treat your headaches or any other health related issues.
There are also quick and effective natural methods that you can try. The body has a series of acupressure points that when massaged for around 30 seconds can help relieve headaches and other pains within five to ten minutes. | {
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Demands to rival Beyoncé’s ice balls and titanium straws
May 3, 2013 11:21 AM
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Beyoncé's rumored tour demands include that all crew members wear 100-percent cotton to safeguard her from allergic reactions; alkaline water at 21 degrees; titanium straws; red toilet paper; and hand-carved ice balls. less
Beyoncé's rumored tour demands include that all crew members wear 100-percent cotton to safeguard her from allergic reactions; alkaline water at 21 degrees; titanium straws; red toilet paper; and hand-carved ... more
Chingo Bling: All curtains in green room must sit in a Waffle House for 45 minutes in order to acquire the proper bacon and hash scent that inspires Chingo to sing. Halls infused with tamarindo and chamoy to soothe the vocal cords after a performance. An mp3 loop of roosters and hens playing in the sunset must be played at 440 hertz and 13 decibals in order to se the preshow mood. Preferably on vinyl. All staff must address me by using actual lines from "American Me," Blood In Blood out and "Ferris Bueller's Day Off." less
Chingo Bling: All curtains in green room must sit in a Waffle House for 45 minutes in order to acquire the proper bacon and hash scent that inspires Chingo to sing. Halls infused with tamarindo and chamoy to ... more
Chingo Bling: All curtains in green room must sit in a Waffle House... Photo-4570335.61629 - seattlepi.com
Tianna Hall (jazz singer): Walls are to be completely covered in floor to ceiling authentic original New Kids on the Block posters prominently featuring Jordan Knight. A circa 1992 purple caboodle makeup case is to be available in the artist's dressing room. All lighting must be incandescent, energy burning, non fluorescent and must be diffused with a pink gel light filter. The entire MAC cosmetics line must be displayed and made ready for the artist along with two extra tubes of matte Russian red lipstick. No less than five pounds of Godiva Champagne truffles are to be stored in a separate room along with no less than 10 pounds of organic, fresh, ripe strawberries measuring no less than 2 inches in length and 1.5 inches in width. The room storing these items is to hold a leopard print chaise/settee. Brut Champagne of the finest quality is to be chilled, and two crystal champagne flutes from Tiffany & Co. are to be at the ready. Maria Callas & Renee Fleming recordings are to be played at all times on a high quality sound system. "Golden Girls" and "Designing Women" -- only the Delta Burke episodes -- reruns are to be played at all times. less
Tianna Hall (jazz singer): Walls are to be completely covered in floor to ceiling authentic original New Kids on the Block posters prominently featuring Jordan Knight. A circa 1992 purple caboodle makeup case ... more
Bagheera: (As told by Mark Austin): Bagheera (Aidan Kennedy) recently opened for Bun B in Austin. As a joke response to his hospitality request, Aidan asked for a case of Manischewitz wine, a Kosher wine. Apparently, it doesn't have a reputation as being the most palatable of wines. While the promoter got the humor of the request, his assistant did not. When we arrived at the show, we were greeted with the following: "Where would you like us to put your case of wine?" Hilarity ensued. less
Bagheera: (As told by Mark Austin): Bagheera (Aidan Kennedy) recently opened for Bun B in Austin. As a joke response to his hospitality request, Aidan asked for a case of Manischewitz wine, a Kosher wine. ... more
Sheila Swift (pop singer): I want fresh macarons from Macaron by Patisse flown in daily, specifically the Fleur De Sel (salted caramel), lavender, passion fruit and earl grey tea variety. Dr. Pepper is a must. And I want good ice, like the kind at Bucky's. less
Christian Andreason (pop singer): When I toured clubs this was the list people usually balked at: A dressing room with a door! Nothing like giving everyone a free show. A dust and animal-free) and well air-conditioned dressing room. If dressing room is a restroom, PLEASE MOP THE FLOOR and close it down to the public. Nothing like ladies coming in, standing right beside you and using your backup singers’ makeup, eyeliner and hair spray. less
Christian Andreason (pop singer): When I toured clubs this was the list people usually balked at: A dressing room with a door! Nothing like giving everyone a free show. A dust and animal-free) and well ... more | {
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ESPN’s Chad Ford, the man who knows as much about the NBA and its prospects as anyone, said in his weekly chat this afternoon that he believes the Harrison twins should return to Kentucky for another year. The topic came up when Matt from New York asked where Ford sees the twins landing in the draft. Excellent question, Matt from New York.
Matt (New York): Where do you see the Harrison twins going?
Chad Ford (1:44 PM): Hopefully back to Kentucky for their sophomore seasons. Neither looks ready to play in the NBA right now. If they declared for the draft? Probably late first round to early second.
Ford projects Andrew and Aaron, once believed to be lottery picks (at least Andrew), to fall to the late first round, maybe even the second. Andrew currently ranks 25th overall, behind four other points guards, in DraftExpress.com’s prospect rankings. Aaron is No. 30.
If the Harrisons do decide to return , I hope Calipari tells them that playing time will not be guaranteed next year like it has been for them this season. More specifically, I hope Cal tells them that the possibility will clearly exist that Ullis and / or Booker could take their playing time.
No one is ever “guaranteed” playing time under Cal but if you think two freshmen (who are ranked substantially lower than the twins were at the same point in their High School careers) come in and play over the twins than you are drunk and/or stupid.
A team of kids could win a National Championship and still not be NBA ready. Hell, if I hung a banner my frosh year and knew I still had a lot of growth left before I rivaled those PG’s such as Rondo, Steph Curry, Deron Williams, etc. I would come back and settle for nothing less than a banner every year until I’m good enough to start in the league
In reality, only Julius is ready to make the leap, and even he needs to work on extending his range. WCS will probably go, but he has yet to turn into a consistent scorer. The problem we currently have is that kids think that if they don’t go after one year that have failed in some fashion. I wish they’d stay and grow at Kentucky instead of choosing to move on when they are simply not ready. Their careers will last much longer by putting in the time in Lexington instead of being a marginal pick and ending up in the D-League.
Perfect example of this is Marquis Teague. An extra year at UK would have done him well. Maybe two. Instead, he is struggling to find minutes for the Bulls because he fell to a team that already had a superstar PG, then when the superstar got hurt, Teague wasn’t ready to fill his shoes. It’s likely Teague ends up in Europe or Asia after his contract expires.
They both need to come back, and I hope that’s what Calipari expresses to them. We’ve been spoiled these past few years with the “one & done” players that Cal has brought through the program, that we’re somehow disappointed when some of these highly touted young men don’t show that they’re ready for the next level after one year of college. They both would improve dramatically with the additional year under their belts, and the 2015 draft doesn’t seem nearly as loaded as this year’s draft. Come back, get better, get drafted higher.
Do we want either back? You guys can blast me if you want, but I’m serious. To me NEITHER will ever be spectacular, the ceiling for both is solid. But with the attitudes, and shoulder slouching and gesticulating at refs, I’m not sure if they wouldn’t be more of a distraction than and asset. I don’t see EITHER humbling themselves and playing a role like T JONES and LAMB did their soph year..
I guess people can’t grow and learn from their mistakes, should prolly just say to hell with these kids and never give them a chance to improve. That’s what your comment is saying, sounds like one of the dumbest comments iv heard in awhile.
Yes, some of us want them back! Do some of you people ever watch any other basketball? Did you see the players on Ark when fouls were called last night? Have you watched any NBA ever? I see very few players who DON’T react negatively to bad calls, or what they perceive as bad calls. I really wish body language, etc. had never become “Cal speak.” Ksr and other media ran with it and now these kids are falsely, at least in my opinion, labeled as having an attitude. AND needing glasses. Just how do we know they don’t wear contacts already and that’s just how their faces work? I guarantee Coach Cal knows if kids have vision problems.
I was thinking about this the other day and my theory is that Andrew being the point guard had his hands on the ball every time down the floor and as big as he is all he had to do is take his smaller defender to the hole. Andrew probably dominated the ball and Aaron didn’t get as many chances to show what he could do. To me, I actually think that Aaron can handle the basketball better than Andrew and may even become a better point guard in the pros that Andrew. When Aaron is bringing the ball up against pressure he seems to worry me much less than when Andrew does. Case in point was last night. Andrew was a turnover waiting to happen every time he touched the ball.
The reality is that the twins (along with other top-notch freshmen at UK and other schools) have been told for years that they are NBA talent and their entire mindset has been one-and-done. It’s what they’ve been groomed for. So I won’t be surprised if they go no matter where they are projected.
So Andrew is all of a sudden in 15 games go from shooting 50% from the line to shooting 85%, from being unable to guard anyone to being a lock down defender, go from being unable to shoot from the outside to a lights out shooter, and go from being lazy, leading a team to NO fast break points in multiple games to being a guy who pushes the ball up the court. Sorry Spanky, we all can see where he’ll be.
Both are slow and poor defenders and will get eaten alive by the speed of guards in the NBA. Neither seems to have much of a motor and they just stand around a lot. Both of those things can be fixed with better defensive technique and motivation. But it’s going to take a lot of work.
I agree, Chad Ford. Andrew just looked bad last night. Scared to bring it up the court. I hope he turns it around, but who knows. With that said, the answer is a clear YES we want them both back. With a little experience, they could be really good. Not NBA ready yet, though.
These kids should look to Marquise Teague as an example. The young man could’ve stayed one more year, improved his skill set, got drafted high in the first round, and not found himself becoming a perennial D-Leaguer. Kentucky, at the same time, would’ve probably gone a great distance in the NCAA tournament instead of bowing out in the first round of the NIT.
This is absolutely true. Though I would say Teague coming back AND Noel not getting hurt. Teague would have made Archie, Wiltjer and Noel so much better on offense.
I also thought people didn’t understand how important getting WCS and Poy back this year was. Everyone gets so excited about freshman, but you don’t get Anthony Davis and MKG every year. Not even at Kentucky.
Oddly enough, I saw Deron tweeting Marquis Teague that he wished that they had come back another year “after beating Kansas.” I think it was during the Vandy game. He said he’s never watched a game at Rupp and would love to walk the campus again. Maybe if we’re lucky some of those guys can talk to some of these guys.
Sad part about Teague is he showed flashes of the potential to be a really good PG (not a superstar) and keep himself in the league a long time. I never saw him as a potential starter but potentially a perennial backup like Nate Robinson. But instead, he left early, ended up going to a team with a superstar PG in Derrick Rose…then Rose gets hurt and you think “Oh, maybe Teague can crack the lineup”…nope…the Bulls had to trade for a serviceable PG in Rose’s absence.
Teague is currently dead last in the NBA in efficiency. Perhaps it’s because he doesn’t get many minutes, but it’s also a because he doesn’t make anything of the few minutes he gets.
He’ll end up in Europe or Asia once his contract ends probably. I’d be surprised to see another NBA team offer him a contract.
Perhaps it is time that the trend of one and doners comes to an end. Other than Polson, I don’t think there was one single player on the floor that really cared whether the game was a win or a lost. It is just another day closer to making the big bucks which is what they came for clearly.
I’d rather see Kentucky lose and play the guys who truly understand what the name on the jersey means than watch the ones show up, then leave.
I disagree. Last night I thought they played with a lot of heart. You had guys diving into the stands, diving for loose balls, battling for rebounds etc.. I hope yesterday’s effort is a sign of things to come.
They still lost to a crappy team. They should have hustled more. Played better defense. A long list of mistakes. Face it people, they’re good as they’re gonna get. Defense is absolutely terrible. So disgusted with this team!
Come on guys. You all act like the Harrisons are terrible. Aaron has carried us a few times this year and on some nights was our best player.Coming into this game Andrew had 3 or 4 straight really good games. Are they perfect? Of course not. Are they ready for the NBA after a half season? Of course not. Will they be by the end of the year?None of us know the answer to that one.
I’ll venture these two: Doron Lamb and Terrence Jones. Both improved markedly over their fresman seasons, and it could be argued that Lamb could have worked himself into lottery discussions if he had stayed for his junior season.
Terrance Jones was a projected top 10 pick after his fresman season lamb was a projected 1st rounder after his first year. The fact that they got better doesn’t change the fact that they got drafted lower.
I think he’d be better coming off the bench behind his brother and young as a two. He isn’t a true point. In high school you can get away with that. But in college he’s way to slow to be a point. and on defense both are way to easy to get passed. Start Polson at the point and these silly turnovers will go away.
Imagine if Julius Randle came back next year. Probably won’t happen but just look at what it done for Terrence Jones. He starts in the frontcourt for the Rockets with Dwight Howard and is getting double doubles in games. Plus the 2015 draft will be weaker and he would almost be the certain number one pick after dominating his sophmore year.
These draft boards burn my arse! Why not start NBA talk in March. To much pressure worrying if a guy fell from 10 to 15 to 26! Its hard for a kid to better himself if large amounts of money are flashed at him. I still say we needed Wiltjers leadership this year to be champs!
C’mon folks, check yourselves. These kids (and I mean all these kids like Parker, Wiggins, etc.) come in so hyped up by the AAU / ESPN recruiting & marketing machine that all they have to do is simply not die during their freshman “year” and they’re going pro.
If anyone thinks they give a flat damn about the history & tradition of UK or coming back to hang another banner at Rupp is fooling themselves. They’re here for one reason: they have to go to school somewhere for a year and Cal is a helluva salesman.
The draft is all about potential. For damn’s sake, if Archie Freaking Goodwin can get drafted then the Harrison’s, who are much better at not falling down than Archie, will get drafted.
And yes, I’m exhausted by this merry-go-round program we are now saddled with. I’m only mildly emotionally invested in the program (it is UK after all) because I’m worn out from all the new faces each year & hoping that a pack of 18 year olds can win some games without knowing who the hell they are. I’d rather watch the NBA…that way I don’t feel guilty for not really caring if a team wins or loses.
Oh…and I’m fairly SICK of hearing Cal, of all people, complaining about freshmen or making excuses for freshmen or saying he wishes these kids would stay around longer. Right. Bullshit Cal. Bullshit. You’ve built this program and your sales pitch on kids leaving as soon as possible. So just stop it. | {
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Event Details
Manchester Jelly
Manchester Jelly is a casual co-working event for freelancers, home workers and small/micro business owners who want to work somewhere different alongside other interesting professionals, exchange advice and help, and even collaborate on new ideas. Jellies are not networking events for finding new clients or selling your products or services.
Cost
Attending the Jelly is free with super-fast Wifi, Tea and Coffee provided by MadLab (a £5 donation for MadLab will be extremely appreciated and can be given on the day).
What to bring
You’ll need to bring a Laptop, or whatever you need to do your work, £5 for your donation, a smile, and perhaps a packed lunch!
When & Where
MadLab
36-40 Edge Street M4 1HN ManchesterUnited Kingdom
Friday, 4 November 2011 from 09:00 to 18:00 (GMT)
Organiser
Manchester Jelly
Manchester Jelly is a casual co-working event for freelancers, home workers and small/micro business owners who want to work somewhere different alongside other interesting professionals, exchange advice and help, and even collaborate on new ideas. Jellies are not networking events for finding new clients or selling your products or services. | {
"pile_set_name": "Pile-CC"
} |
With the UK Government now implementing tougher rules for non-doms, RL360°’s head of technical services Neil Chadwick explores the implications and possible solution using a multi-jurisdictional case study.
Calls for a review of the complex and lengthy disclosure documents clients receive at the point of sale (POS) have been rejected by the Financial Conduct Authority despite the regulator admitting that customers can get confused.
A road plan for adviser remuneration is set out by Phil Billingham in the first of a new series looking at how to thrive amid ongoing regulatory change, including reactions from three IFAs across the globe.
Advisers need clarity and reassurance on defined benefit transfers, the FCA has been told by the pensions industry in response to its consultation on update existing guidelines around advising on DB transfers.
Saudi Arabia is planning to follow the United Arab Emirates in introducing a bankruptcy law to help its efforts to boost foreign investment into the oil-dependent economy, according to the Al Arabiya news channel.
Growing scrutiny of European fund managers delegating portfolio management to other EU countries is motivated by “political reasons”, the chairman of the Association of the Luxembourg Fund Industry (Alfi) told International Adviser.
Stark differences in regulatory interpretation among the 28 members of the European Union means that far-reaching reforms covering all aspects of the financial markets could end up defying their purpose and result in a “fragmented” single market.
Plans to scrap a tax exemption on overseas earnings have been watered down by the South African Treasury and a tax-free allowance of ZAR1m (£57,143, $76,003, €63,904) introduced instead following pressure from expats and interest groups.
International Adviser provides up to the minute news, tools and professional resources for Independent Financial Advisers and Wealth Managers in the UK, Europe, Middle East, South Africa and Asia Pacific regions. No news, articles or content may be reproduced in part or in full without express permission of International Adviser. | {
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Exceptional interest caused in the meeting between Everton and Sheffield United in the Cutlery town on Saturday. The Everton team accompanied by Messrs Bainbridge and Taylor, and R.Molyneux the secretary, travelled from central Station by a train at 10-45, and on arrival at Sheffield drove directly to the ground. The sun was shinning brilliantly and the sides, which won the toss, would have the advantage of both wind and sun. Perhaps owing to the early kick off, the spectators did not turn up in such large numbers as had been anticipated, but still at the kick off, there would be quite eight thousand spectators. Beers was the only absentee from the United eleven, and at 2-15 the teams faced as follows: - Everton: - Muir goal, Eccles and Balmer, backs, Wolstenholmes, Boyle and Abbott, halfbacks Sharp (j), Taylor (captain), Proudfoot, Settle and Gray, forwards. Sheffield United: - Foulkes, goal, Thickett, and Boyle backs, Johnson Morren, and Needham, halfbacks, Bennett, Barnes, Hedley, Almond, and Preist, forwards. Referee Mr.A.J.Barker. Everton won the toss and following a few exchanges the Everton left wing put in some nice play, which compelled Boyle to kick back to Foulkes. The custodian missed the ball, but had time tto recover himself and prevent it rolling over the line to the net. Some pretty combination among the United forwards ended in Balmer fouling Hedley close to the twelve yards line, but the free kick came to nothing, and the Everton forwards again made headway, Settle causing Foukles to save on the line. The visitors continued to maintain play in their opponents half, and Foulkes only scooped a magnificent shot from Proudfoot out at the expense of a corner. Eventually the United paid a temporary visit to the visitors half, but they gave the Everton defenders little trouble, the game so far having been altogether in favour of the visitors. Two corners in rapid succession fell to them, but they could not force the ball past Foulkes, who was tested with a fine shot from long range by Balmer. The visiting forwards and halfbacks worked together to perfection, and quite outplayed the Blades, but in front of goal their effectiveness seemed to die away, one or two chances of opening the scoring being lost. Taylor with a lighting shot sent the ball over the crossbar, and then Priest spurted along the wing and centred, but Balmer with a hugh kick transferred operations to the other end where after some nice work by the right wing Proudfoot was ruled off side. Immediately afterwards Needham fouled Proudfoot, as he was getting nicety away, but the free kick brought them no advantage, and then the game was stopped for a few moments owing to an injury to Boyle's knee. He continued playing, but limped painfully. After Muir had cleared a weak shot from Hedley, even play followed, Abbott on one occasion smartly robbing Bennett and Barnes. Some of the Everton players, though a misunderstanding stopped playing for a moment and at once the United forwards went off, and Hedley, beating Boyle who was limping, rushed clear through and scored with a shot which give Muir no chance. Right from the kick off the Blades dashed off with great determination, and from Hedley's centre Bennett headed into the net, but the point was rightly disallowed for offside. Encouraged by the cheers of the crowd, there was now no stopping the Blades and a terrific shot by Hedley only just missed the mark. At the other end Settle got through nicely, but had to pass back to Taylor, who put in a shot along the ground which, was altogether too slow to trouble Foulkes. Without wasting time Sheffield were again on the aggressive and after Muir had saved a stringing shot from Needham they obtained a corner. Following this there were several exchanges in the Everton goalmouth, Barnes eventually getting possession and scoring United's second goal, with a swift shot, the ball passing Muir and lodging in the corner of the net. Owing to Boyle's injury Taylor went to centre half, Boyle doing what he could at outside right. Though Everton occasionally attacked, United had the best of the matters up to the interval. Half time Sheffield United 2 goals Everton nil. There would be 10,000 spectators present on the resumption. Boyle turned out again as outside right but his injured leg was evidently paining him. The United were the first to make headway, but Everton retaliated and Settle had a pop at goal, which went over the bar. A moment later Boyle appeared to have shot the ball pass Foulkes, when one of the Blades rushed up and kicked it away. Then Everton players strongly appeared for the goal, but the referee after consulting one of the linesman, disallowed the point. Barnes headed a third for the United from a corner taken by Johnson. Priest placed the fourth from a penalty kick , and Hedley put on a fifth. Final result United 5 goals, Everton nil.
EVERTON RESERVES 4 HURST RAMBLERS 1
January 1 1900. The Liverpool Courier
At Goodison Park. The home team started against the sun, and following a run by Gee on the home left the Ramblers returned smartly, and Brown almost scored in the first minute. Hague also having hard times shortly afterwards. The Ramblers had much the best of matters at the outset and eventually scored from a free kick. Hagues meeting the ball. Everton made capital attack, but without any tangible result. After 35 minutes Dawson drew level from a corner, and just before the interval, Oldham scored again. Half time Everton 2 goals Hurst 1. Everton showed considerably improved from the resumption, and in less than five minutes Roche scored a third goal after the Hurst custodian had made two smart clearances. Kitchen afterwards scored a penalty kick. The game was entirely in favour of Everton, and won by 4 goals to 1. Everton: - Kitchen goal, Crelly, and Molyneux, backs, Murphy, Gordon and Blythe, halfbacks Roche, Dawson, Oldham, Toman, and Schofield, forwards.
SHEFFIELD UNITED V EVERTON
January 1 1900. The Sheffield Independent.
The Sheffield United play against Everton at Bramell lane yesterday and during the week it seemed likely that a large call would have to be made upon the Reserve. But as it happily turned out things were not so had as they seemed, and a few days at Matlock had such a marvelously beneficial effect that with the solitary exception of Beers every man of the first team was able to participate in the game. Instead of the half feared the league leaders succeeded in gaining a brilliant victory by five goals to nil in a style which proved that there was nothing very radically wrong with the team, although several players were certainly somewhat “off colour” Beers place on the inside left was creditably filled by Barnes of the reserves, who played so well as to prove his presence in the team no source of weakness whatever, indeed the second team man, who has usually played on the left wing accommodated himself to his company excellently, and distinguished himself by scoring two of the fine goals. Needham, who had been out of the team for two matches, was loudly cheered when he was seen emerging from the pavilion at the head of his men, and it was somewhat of a surprise to see Boyle turn out after what one had heard of his condition. As for Everton they thought a strong right half-back, who had been injured, resuming his place for the first twenty minutes of the game assisted by wind and sun, the visitors played excellently, displaying pretty and scientific football without, however, succeeding in piercing the strong United defence. But gradually the Sheffielders began to assert a supericrity, and after Hedley had opened, the scoring by a good run and smart shot, there was really only one team in it. A truly wonderful change came over the game, and the wearers of the red and white enjoyed a lead of two goals to none at the interval, for a time in the second half Everton played up pluckily, and it, is questionable whether they ought not to have been allowed a goal which they claimed for the ball going over the line soon after change of ends, but generally speaking the play of the visitors was of an indifferent character, and during the last quarter of an hour they were so completely outplayed the United added three more goals, and won decisively and easily as already stated. The game was watched by 10,000 or 11,000 spectators. Winning the toss was a decided advantage to the Evertonians, who, defending the goal, at the Bramell lane end of the ground, had a fresh breeze and a brought sun assisting them. Under these circumstance it is not suprising that they had the better of the exchanges in the early part of the game. The visitors at once advanced, and Boyle, the United back, passing, back to Foulkes, the home goalkeeper only just managed to prevent the ball rolling through. Foulkes just managed to stop a dangerous long shot from Taylor, and Everton continued to press he was also called upon to save a shot from Proudfoot. The United at length began to play up, and several vigorous rushes were made to the other end, the visitors' back play, however, being too good to allow Muir being called upon, once Morren sent a long flying shot near the mark, but the Sheffielders attempts at goal, were rare. After a brief stoppage owing to Boyle of Everton, being hurt. Hedley got through for the United, and called upon Muir with a low shot, which, not being very fast, the visitors' custodian easily saved. Play was now even, the Sheffielders quite holding their own in spite of wind and sun. Gradually the league leaders began to force the play into their opponents' territory, and met with success, for Hedley, making a smart run, beat Muir with a sharp oblique shot, and scored amidst loud applause, after 30 minutes play. Returning to the attack the United got the ball again past Muir, Bennett heading through, but an appeal for offside against Priest, who centred the ball, was allowed, and the goal did not count. Nevertheless the Sheffielders continued to attach with Great Spirit, and Hedley skimmed the bar with a lovely shot. A beautifully effort by Needham caused Muir to bestir himself to save, and the home front rank, continuing to press, Barnes succeeded in adding a second goal with a very good shot just inside the post, which quite beat Muir. These successes of the home team, gained against the wind and sun, were loudly and deservedly cheered. The second goal was scored seven minutes before half-time. Everton made an occasional rush to the other end, but the Sheffielders, who had wonderfully improved since the opening stages of the game, still had the better of the argument with the interval drawing near. At half-time led by two goals to nil –a very smart achievement, considering the conditions under which such a lead was obtained. Shortly before the change of ends Everton made an alteration in the arrangement of their team. Boyle going from centre half to outside right, Sharp coming inside right and Taylor centre-half when play was resumed, Everton, were the first to advance in anything like dangerous fashion but Settle, shot just over the bar, indeed the visitors had the better of the opening play in the second half, just as they had in the first. Foulkes fumbling with the ball from a low shot by Boyle, let it slip, and Everton appealed that it had been through, but the referee, after consulting one linesman, disallowed the claim for a goal. Everton attacking again were granted a free kick for Proudfoot being tripped just outside the penalty limit, but the home goal was successful defended. Then the Sheffielders had a turn of attacking, and Barnes tested Muir with a long shot, Muir saving just under the bar, and just afterwards Needham shot just over. The visitors then made another dash, and Settle sent in a capital shot, which, however, Foulke, saved well. Play was fast, exciting, and now fairly even. At length United began to press with determination, but Muir saved his goal. Several times in clever style, stopping Sharp low shots from Barnett and Priest, and tripping a splendid high one from Bennett over the bar, giving a fruitless corner. Assisted by the wind the United were having the best of the play. After being kept on the defensive for some time, Everton made several spurts, without, however, getting dangerous and although they got a corner they failed to improve upon it, trying again, however, a good centre by into the home goal mouth looked ominous, Morren, however, coming to the rescue in time. Johnson gave a corner but the visitors could not get through, and the game degenerated in interest, with a quarter of an hour left for play the Sheffielders attacked hotly, and from a corner well taken by Johnson, Barnes headed a third goal. Later Bennett was busy on the home right but Muir saved a good shot from him, and Balmer cleared from a centre. Boyle of Everton was injured in a collision with his name-sake, but soon resumed, whereupon the Blades quickly carried the war into the enemy's camp once more, and one of the Everton men handling the ball intentionally in the 12 yards limit, a penalty kick was granted, and Priest taking it, scored a fourth goal, Muir making a galliant effort to save, just touching the ball, but failing to stop it. The success of the home team, continued, and two minutes before time Hedley, with a splendid long shot, added a fifth goal. United thus gaining a brilliant and well-earned victory as under.
The League fixture was played at Liverpool today in dull weather before about 10,000 spectators. Both teams were in full strength. Everton kicked off and attacked vicariously, two corners being forced without result. North End relieved the pressure, but could not score, and Everton returning to the attack, Proudfoot scored. Hal-Time Everton 1, Preston 0. On resuming the spectators had increased to quite 15,000. Everton again assumed the aggressive, and Proudfoot, when in a nice position, shot over the bar. The visitors then attacked smartly, and Muir was called upon once, but the defence was very sound. Both goals were assailed in rapid succession but nothing further was added to the score. Result Everton 1 Preston North End 0.
SHEFFIELD UNITED RESERVES V EVERTON COMBINATION.
January 2, 1900. The Sheffield Independent.
The visited of the Everton Reserves team, which figures prominently in the Lancashire Combination, occupying the fourth position in the table of results came to Bramell lane, to play the Reserve of the champions of the First League proved a capital attraction, a very good crowd lining the ropes when the teams stepped on the green. The visitors were strongly represented, while the red and whites also played a powerful side in the field. The weather turned out most miserable, a dense fog hanging over the ground during the whole of the time play was in progress. The ground was on the heavy side, owing to the wet weather we have experienced during the last weeks, and coupled with the fog defracted greatly from the interest in the game. Owing chiefly to these two causes the captains mutually agreed to play only 35 minutes each way unluckily. For Everton Ellis Gee, their clever outside left, had the misfortune to strain his leg badly, and had to retire early in the game, the visitors thus being reduced to ten men. A similar accident befell the United in the early stages of the second half, Kent being accidententally injured, and also having to leave the field, taking no further part in the game, though how the accident occurred could not be seen from the press box owing to the defenseness of the mist. Thus for the greater part of the second half both teams were on an equality as regard numbers, play also being pretty even. United won the toss and defended the Bramell lane goal, Oldham kicked off prompt to time, the United immediately taking up the aggressive. A nice run by the whole of the home forwards, brought about the down fall of the visitor's citadel in the first minute, Field beating Kitchen with a lovely shot. The red and whites were clearly the better team thus far, and though Everton occasionally threatened danger to the home goal, they were unable to get near enough to trouble Kettle. Twenty minutes after the commencement Rogers again placed past Kitchean, the custodian having no chance of saving. Everton nettled by the double reverse, tried desperately to open their account, and shortly after the second success of the home team, the visitors got near Kettle, and Dawson shot through and registered the visitors first point. Even play ruled to the interval, when the score was United Reserves 2 goals, Everton Combination 1 goal. On changing ends play was very difficult to follow to the fog which had been growing dense for a good while, the game to a great extent being spoiled there by. Kitchen was the first to be called upon, punting away a long shot from the centre Everton now woke up and carried play to the shoreham street goal, and after about seven minutes they were rewarded with further success, but who the happy individual was who was credited with the goal it was impossible to see from the Press box. An attack by the Sheffielders on Kitchean's change was ended by Bennett shooting wide of the mark, the Blue trying fruitless to lower the United colours. Twenty minutes after the recommencement the Bramell lane team swarmed round the Everton citadel, and after a hot assault Barnes shot into the net for a third time, the home team once more gaining the ascendancy. A corner to the red and whites was safely negotiated, the home team causing the Everton defence no end of trouble to avert disaster, but the home defence prevailed, time eventually arriving with the United Reserves deservedly victorious as follows: - Sheffield United Reserves 3 Everton Reserves 2. Teams: - Sheffield United Reserves: - Kettle, goal; Kent and Simpson, backs; Parker, Brooks, and B. Wilkinson, half-backs; Barnes, Bennett, Rogers, Field, and Hall, forwards. Everton Reserves: - Kitchean, goal; Crelly and Molyneux, backs; Murphy, Gordon, and Dixon, half-backs; Roche, Dawson, Oldham, Storey, and Gee, forwards. Referee C.H. Green, Sheffield.
EVERTON 1 PRESTON NORTH END 0 (Game 326)
January 2 1900. The Liverpool Courier
The New year from a football point of view was ushered in at Goodison road by a visit from Preston North End. The weather was not by any means inviting, and it was probably not surprising that the usual big crowd, which attended holiday fixture in the old days, was conspicuous by its absence. Still there would be about 10,000 spectators present at half past two o'clock when the game commenced. Everton severe reverse on Saturday at Sheffield no doubt had something to do with the comparatively meagre attendance. The injuries which Boyle sustained in the match with Sheffield prevented his playing and Blythe was called upon to fill his position of centre half. North End was represented by the same players who have done so well during the last two or three weeks. The teams were: - Everton: - Muir, goal, Eccles, and Balmer, backs Wolstenholmes Blythe, and Abbott halfbacks, Sharp (j), Taylor (captain) Proudfoot Settle, and Gray forwards. Preston North End: - McBridge goal, Orrell, and Dunn, backs, Eccleston, McIntyre, and Elliott, halfbacks Atherton, Gars, Stevenson, Peirce, and Henderson, forwards.
Everton commenced operations and following the usual exchanges, the home side took up the attack, the left wing in particular being prominent. There was however, no defeating the visitors defence though on one occasion Settle had a fairly easy chance but shot wide. A rush to the other end found Stevenson at fault and following a further attack, by the North End left wing, the home side were seen to advantage, Gray, however, shooting wide when a capital chance presented itself. Pierce missed a splendid chance of scoring, and then Everton attacked with great determination. A couple of corners fell to them, and several shots were put in which were cleared after which Proudfoot, when only a few yards from goal, sent the ball over the bar. North End them forced their opponents back, and a rattling shot from Stevenson just went over the crossbar. Everton again put on pressure and both Proudfoot and Sharp tested McBridge who saved very smartly. Still the Evertonians were not to be denied, and after fine work on the part of the forwards and halves in which Settle and Proudfoot were conspicuous, the latter defeated McBridge with a grand shot which gave the visiting custodian no chance. Encourged by this success, the home team kept up the pressure, but the visitor's defenders were not to be beaten. Eventually the North End representative got well down without however, troubling Muir, and the game was contested for the most part in midfield. Sharp was running along the wing beautifully when he was brought down by Elliott, and from the free kick Orrell cleared in the nick of time. At the other end, Muir had no difficulty in keeping out a shot from Henderson but for some time the visitors asserted themselves strongly, though they were not very formidable in front of goal. Atherton shot outside, and another period of pressure by Everton was not turned to account. Evan at this period the light was failing and in the biting cold the lot of the spectators was by no means pleasant, Sharp forced a corner off Orrell when nearly brought about the downfall of the Preston goal, and after a temporary incursion into Everton half, another execiting passage of arms occurred between Sharp and Dunn, which ended in a free kick being awarded to Everton. This led to further interesting play in the Preston goalmouth, and finally relief came when Proudfoot shot wide. Then the visitors had a turn, and Atherton shot in only to find Muir quite to the occasion. The game at this period was not very interesting, but with Everton more than holding their own the crowd were quite satisfied. Only occasionally did the visitors cross the half way line and even than their efforts were somewhat feeble. Everton were still attacking when the whistle blow for the interval. Half time Everton 1 goal Preston nil. On resuming in the presence of fully 15,000 spectators. Everton at once assumed the aggressive and Proudfoot when nicely situated shot high over the crossbar. A smart attack by the visitors followed, but the Everton backs were not to be beaten, and Muir was only once called upon to handle. Smart work on the home left wing threatened danger to the Preston goal. Gray however, was not allowed to get in his shot, and the play for some time was devoid of excitement, neither team showing to advantage. Responding to cries of ‘'play up Everton'' the home forwards put on pressure and Taylor had a pop at goal, but his shot was faulty. Muir intercepted an attempt by Henderson and give and take play was the order of the day, Everton however, being the more prominent. After this they kept the North Enders on the defensive for fully ten minutes. Settle was at fault when in a fairly good position, and generally the final efforts of the forwards, were weak. The pace improved and considerable more interest was imparted to the game. North End made desperate efforts to draw level, but there was no getting past the Everton defenders. Then from a free kick the Preston goal had a narrow escape McBride saving well from Proudfoot. Another vigorous onslaught by the visitors kept the home defence busly employed, and Pierce only just missed the mark with a fine attempt. As the end approached both teams put more life into their play, and the excitement was intense. However, nothing more was scored, and the game ended in a victory for Everton by 1 goal to nil.
SHEFFIELD UNITED RESERVES 3 EVERTON RESERVES 2
January 2 1900. The Liverpool Courier
Heavy fog settled on Bramell lane yesterday, and only 1,000 spectators witnessed the start. United opened well. field scoring with a beauty in the first minute. Immediately afterwards Gee outside left, was injured and retired. United continued to have the best of the play. United scored a second gaol after twenty minutes play. The Everton forwards showed pretty combination, and Dawson scored. Half time was called at 35 minutes. Half time United 2 goal Everton 1. Final Result United 3 goals Everton 2.
RANGERS V EVERTON
January 4, 1900. Glasgow Herald.
Friendly match played at Ibrox yesterday, before about 7,000 spectators. Teams;-Rangers: - Howden, goal; Mckinlay and Dummond, backs; Dunlop, Neil and Mitchell, half-backs; Campbell, Wilkin, Robertson (Benbuch), Hyslop, and McPherson, forwards, Everton: - Muir, goal; Auld (Carluke Milton) and Mortonm backs; Blyth, Gordon and Abbott, half-backs; Taylor, Toman, Reid (Carluke), McDonald and Gray (Carluke), forwards. Referee Mr. W.M. McLodd. In the first half play was fairly interesting, the visitors scoring twice early in the game, and Hyslop equalising with a couple of well taken goals, before the half-time. Result two goals each. The second half was very stubbornly contested for the first half-hour, when the Rangers seemed to fag considerably, and making advantage of this, Everton forward forced the pace, and McDonald scored after a good run with a very soft ball. Taylor next broke away, and after eluding the Rangers halves and backs, he crossed to Toman, who had no difficulty in beating Howeden close in. Result Everton 4, Rangers 2.
RANGERS V. EVERTON
January 4, 1900. The Courier & Argus
Friendly match. Played yesterday at Ibrox. The teams were practically reserves, and there was little interest in the play. Each side scored a couple of goals in the first half, but in the second half, although the Rangers had the best of the play. Taylor and McDowell each scored for Everton, who won a poor game by 4 goals to 2.
GLASGOW RANGERS 3 EVERTON 4
January 4 1900. The Liverpool Courier
This friendly match was played at Ibrox yesterday in the presence of 8,000 spectators. The Rangers had a scratch team, while Everton played four Lanarkshire juniors in Morton. Auld, McDowell, and Reid, all of the Carluke Milton Rovers. The teams were - Everton: - Muir, goal, Auld, and Morton backs, Blythe, Gordon, and Abbott halfbacks, Taylor (captain), Toman, Rid, McDowell, and Gray, forwards. Rangers: - Holden, goal, McKinlay, and Drummond, backs, Dunlop, Neil, and Mitchell, halfbacks, Campbell, Wilkes, Robertson Hyslop, and McPherson forwards. Referee W.McLeon, Cowlairs.
At the outset the Everton forwards placed a strong pressure on the Rangers goal, Reid, who is a junior internationalist, leading the forwards on in fine style. After five minutes of purely aggressive work, Abbott scored a lovely goal. Everton continued to press hard, the defence of the Rangers being none too good. Good work by Campbell, Neill, and Wilkes raised the siege, but the visitors returned, and Taylor from outside right scored a pretty goal. As a rule, the play was all in favour of Everton, whose careful work was in marked contrast to that of the home eleven. Reid and Taylor nearly brought about the downfall of the Rangers goal. A chance came over the scene when Morton tripped McPherson and from the succeeding foul Hyslop scored a pretty goal. The Rangers marvelously improved and were within an ace of scoring on several occasions. Auld emulated his partner by fouling, and from the foul the English goal had another life. Gray was responsible for the next visit to the Rangers quarters. Here some very clever passing was witnessed between the left and centre. Individually the Rangers were smart enough, but collectively were not on a par with Everton. A soft goal fell to the Rangers, Hyslop shooting slowly and the ball rebounding of Muir's hand into the net. The Rangers looked like scoring again owing to the erract defence of the Liverpool men. Half time Everton 2 goal Rangers 2. In the second half the Rangers had the wind in their favour, and at once placed pressure on the Everton goal. The backs and goalkeeper, however were in fine form, and saved repeatedly. As the game progressed the visitors opened out, and had one or two tries at Holden. The Rangers returned, and Muir saved a couple of fast shots from the left. Everton were now seldom dangerous, but the Rangers could make little use of their advantage, the game being of rough and tumble nature, with little to interest the spectators. McDowell got away on the Everton left, and scored a third goal, thus placing the visitors again in the lead. Play thereafter was hard and exciting, both teams working determinedly for victory, Taylor scored a fourth, and Rangers scored twice, and Everton winning by 4 goals to 3.
EVERTON 3 NEWCASTLE UNITED 2 (Game 327)
January 8 1900. The Liverpool Mercury
The weather on Saturday was altogether against the pursuit of outdoor pastime and an attendance of about 6,000 spectators at Goodison Park must under the conditions that prevailed, be considered satisfactory. The injury to Boyle at Sheffield on the previous Saturday made an opening for Blythe, but otherwise the teams was unaltered and at 2-30 the sides faced as follows: - Everton: - Muir goal, Eccles, and Balmer, backs, Wolstenholmes, Blythe, and Abbott, halfbacks, Sharp, Taylor (captain), Proudfoot, Settle, and Gray forwards. Newcastle United: - Kingsley, goal, Birnie, and Gardner backs Aiktens, Higgins, and Carr halfbacks, Rogers Stevenson, Peddie, McFarlane, and Fraser, forwards. The United commenced operations, but were ill at ease on the heavy ground which apparently suited the Everton forwards Taylor sent in a splendid shot which just skimmed the bar, and following a corner taken by Gray the United goal had a narrow escape. A free kick against the visitors was splendidly placed by Balmer, and the final touch was given to the ball by Settle, who thus opened the scoring five minuets after the start. On getting to work again the United left gave trouble and eventually a smart centre from Fraser was excellent judged by Peddie who headed past Muir, thus equalising. Play in spite of the heavy ground, was of the fast order and a dashing run by Proudfoot between the United backs resulted in the centre defeating Kingsley with a fast rising shot within a few minutes Fraser was afforded an opportunity of again equalising put shot feebly over the bar, and for some little time the home forwards were seen to great advantage, Sharp on one occasion sending in a terrific shot which unfortunately went a trifle wind. At the other end of the line Gray and Settle were putting in plenty of good work, but could not get in a parting shot, and following after opening this time for Peddie. Proudfoot was again conspicuous, the last named player sending in an excellent shot, which completely defeated Kingsley. Balmer placed A few minutes later the visiting custodian was almost defeated from a free kick. Towards the interval Fraser was brought down by Eccles within the twelve yards line and on appeal the referee granted a penalty kick , from which Fraser scored. Nothing further was scored upto the interval. When the score stood, Everton 3 goals Newcastle United 2. On play being resumed Everton attacked with vigour but found the opposing defenders in a stubborn mood. The referee then stopped the game in order to remonstrate with a section of the crowd, and on play proceeding Proudfoot finishing up a capital movement with a shot that brought about a corner kick. This was cleared and following up the ball Peddie had none other than Muir to defeat, but shot outside-a feat he repeated shortly afterwards with another goal. The Novocastriads were now having the great share of the play, but the final efforts of the forwards were invariably weak pulling themselves together again, the Everton vanguard put in several fine touches of play, Settle on two occasions causing Kingsley to handle difficult shots which Sharp missed a rather easy opening. Gray who just missed scoring, and up to the close the home side maintained the advantage but could not increase their lead. Everton winning by 3 goals to 2.
EVERTON REVIEW
January 8 1900. The Liverpool Mercury
The conditions under which Everton decided their return fixture with Newcastle United were absolutely the wore experienced since the opening of the season, and those spectators who braved the elements fully deserved composition for their temority in wading through the down pour of sleet which descended throughout the day without cessation. It was an unfortunate occurrence for the Everton club, for under ordinary circumstances there would no doubt have been a large crowd present, and the tose in gate money must have been considerable. Never was the splendid accommodation at Goodison Park more appreciated, and it was a tremendous strain on the players to battle for ninety minutes in a ding dong struggle for supremacy on such a day. That the Everton team not only won-and that deservedly-but that they went strongly to the finish is a fitting tribute to the men, and to those who have had the task of bringing them to such a creditable condition of training. But the most refreshing feature of the afternoon's display was the successful manner in which the Everton players adapted themselves to the prevailing state of affairs, and instead of indulging abundant finessing with a feeble shot when in close quarters, which has been their customary procedure they adapted long swinging passes from wing to wing, interspersed with rousing rushes, and a rare good shot to wind up with. Indeed, the determination shooting of the home forwards was one of the most prominent features of a hard fought game the ball being banged in from all sides without ceremony. Useless dallying was entirely dispeused with, and all along the line the idea prevalent was to test Kingsley at every possible opportunity. The result was highly gratifying, not only to the handful of spectators, but also in its results, as far as the collection of League points is concerned, and nothing but downright sterling custodianship by the Novocatrism goalkeeper prevented a more decisive verdict being gained. The question naturally arises, Why can't tactic of the native be more often attempted instead on isolated occasions only. Everton's weakness throughout the season has been a woeful distclimation to tax an opposing custodian, their play in front of goal being utterly incompetent in comparison with their midfield work. The performance against Newcastle came therefore as a delightful revelation and like Oliver Twist the cry is for more. More of the same shooting more of the same headlong tracks for goal, and more success, which the position of the club distinctly demands are certain to accrue. Proudfoot was in a happy mood and the amount of work he got through was astonishing being even ready to furnish an opening to his extreme men and always on the alert to pounce on the centre and dash into goal. His display was a capital one, and another great success was Sharp, who simply trotted round Garner with consummates. His shooting was more determined that usual, and with the exception of one easy chance, after Kingsley had saved full length from Settle which he drove outside the upright when a judicious tap would have placed the ball in the net there was fault to be found with his exhibition. The remainder of the line only suffered in comparison, and whereas all did well the players particularized went slightly beyond their confreres in efficiency. The halfbacks division was also in fine trim, and rendered able assistance to the front line. Abbott fairly revailed in the heavy going, and the ex-Small Heath player required some dispossessing when on the ball. He is certainly demonstrating his right to a permanent position in the team. Blythe filled the centre position with credit, and further behind Balmer kicked splendidly despite the heavy greasy conditions of the ball. Eccles however was not a success, and found in Fraser so opponents not only too speedy, but too skilful likewise, and the quandam Notts County winger made tracks round the old Wolf. The visitors proved a capable side, and possess a strong forward line. Peddie showed a splendid game at centre, but on two occasions raced through t6he home defence, and with only Muir to beat, sent wide on each occasion, thus discountenancing somewhat his otherwise clever exhibition. The best of the five was Fraser, who centred and dribbled with accuracy and he had a capable partner in McFarlane. The halves were a smart trio, but Gariner at full back was easily beaten by the home right wing. Kingsley however kept a splendid goal, and though he was severely tested he came out of the ordeal with credit, two of his saves in the last ten minutes being particularly good. The two points which then follow as a result of this victory, place Everton to a healthy position in the table, and with their tenure in the League practically secure it would be a compensation for many disappointments did the club determine to make amends in the English Cup Competition.
ASTON VILLA 1 EVERTON 1 (Game 328)
January 15 1900. The Liverpool Mercury
The return engagement between these clubs took placed at Villa Park on Saturday, where there was a crowd of some 16,000 spectators. The Everton team was under the sole charge of Mr.Molyneux, and was represented by exactly the same eleven that defeated Newcastle United on the previous Saturday. Devey and Evans were absentees on the side of the Villa, and at 2-45 the sides turned out as follows: - Everton: - Muir, goal Eccles, and Balmer, backs, Wolstenholmes, Blyth, and Abbott, halfbacks, Sharp, Taylor (captain), Proudfoot, Settle, and Gray forwards. Aston Villa: - George, goal, Spencer, and Crabtree, backs, Noon Cowan, and Wilkes, halfbacks Athersmith, Johnson, Garrity, Wheldon and Smith forwards. The ground had been liberally sprinkled with sand, but was still on the heavy side, and the Villa having won the toss, had the assistance's of a slight breeze. The Villa opened well, and a swinging shot from Athersmith looked like taking effect when Wolstenholmes had the better of a tussle with Garrity and cleared. Settle and gray were then conspicuous by smart play but falling back, Johnson dispossessed the former player, and racing on finishing up with but a poor shot. At the other end, Everton forwards were putting in several fine touches of play, but their efforts only brought about a couple of fruitless corner kicks. A splendid sprint by Smith-the Villa left winger- was the next item, and it looked odds on Garrity converting his centre, when Eccles met the shot, luckily tipping it over the bar. So far play was evenly contested, both sets of backs being kept fully employed. Eventually Proudfoot led on a movement which Settle and Gray improved upon, and repassing the ball was placed accuralty to Taylor who gave George no chance of saving the shot. This success was loudly cheered, and on play being resumed the pace became very hot. Several determined raids were made by the Villa front rank, but they held in check by Balmer and Eccles. Wheldon however missed a fine chance in scoring by wide shooting, and at the other end of the line Athersmith was also at fault with a poor centre. Meanwhile the Everton forwards had quite as much of the play, which so far as their tactics were concerted was greatly admired. Nothing further however was scored, upto the interval, when Everton led by a goal to nil. On resuming, Sharp sent in a beautiful shot, which first missed entering the corner of the net and for some few minutes the Everton van were hovering round the home goal. Settle on one occasion threated his way through the backs only to place the ball too far forward than taking his shot. Several spirited attacks by the Villa were ably dealt with, and general play ruled in favour of the visitors. The forwards at times toyed with the home halves, only to meet with resistance from Spencer and had they not fallen back to play a defensive game 15 minutes from the finish they might have finally secured better results. A determined raid and a pass from the Villa left wing enabled Athersmith to head through. Result Everton 1 goal, Aston Villa nil.
EVERTON RESERVES 8 SKERTON 0
January 15 1900. The Liverpool Mercury
At Goodison park. Everton tried for Scotch recruits McWilliam Chambers Thompson, and Conway. Skerton were late and started with seven men. Play at the outset, Everton forwards doing much as they liked, though offside constantly upset them. With two more players Skerton played a capital defensive game and beat of attack after attack. Comway scored an offside goal just as the tenth men arrived. Skerton played a smart defensive game and though Everton had all the play, 25 minutes before Storey opened the score, Bond having no chance of giving. Skerton made a sortie, but were easily repulsed, and taking up the attack against Oldham shot a second goal. Half time Everton 2 goals Skerton nil. Oldham restarted and Everton again assumed the upper hand. Dawson scored a third point, which was quickly followed by one from Thompson. Skerton played pluckily but Dawson added three other goals. injured himself so badly in scoring the last that he had to be carried off the field. Result Everton 8 goals, Skerton nil. Everton: - Kitchen goal, Crelly and McWilliams, backs. Thompson Chambers, and Gordon halfbacks, Murray, Conway, Oldham, Dawson and Burke forwards.
EVERTON REVIEW
January 18 1900. The Liverpool Mercury
Since the Villa removed to their new quarters at Aston, visits of the Everton team to the headquarters of the midland club have not borne gratifying results. Last season and the one before saw Everton defeated on each occasion by three goals to nil, but on Saturday there was every indication of the ‘'Blues'' making amends for these failures, and by no mean limited margin. They gave a far more skillful exposition at all. Points of the game, and particularly was this manifest arriving the forwards whose display was generally admitted to be faultless with but one exception, and that in occasional faulty finishing up touches. At the end of nine minutes play Everton had opened their accout after magnificent passing between the centre and left wing, and though facing a brisk breeze, they more than held their own up to the interval. On resuming they were seen to even greater advantage, and with a little luck must have piled on goals, but so watched were Spence, and George, combined with none more faulty shooting, that they failed to increase their lead. A quarter of an hour off time Athersmith headed into the net, and the game finish one goal each. Both sides adopted almost identical tactics, and the Villa spectators were ready to admit that their favourities were fairly beaten at their own game. Supporters of the home club, judging by their warm appreciation of good play are certainly exceptions to the general run. They do not, as in many centres of general run. They do not as many centre of general the football world. Simply pay their nimble sixpence to see their side win. They go to see good play, and are not slow to appreciate excellent, no matter from what side it emanates. The frequent applause meted out to the Everton team when they brought out prominently the nicer points of the game almost led one to image that the contest was at Goodison Park, especially when the splendid bout of passing reterest so above culminated in Taylor opening the scoring. The contest was thus rendered all the more enjoyable by the impartial conduct of the spectators, and are would like to see this spirit extended to visitors on numberous other enclosures. As stated above, the Everton forwards play a surpassingly good game and though it would appear somewhat unfair to single out players for special mention, criticism on this branch of play would be incomplete without a passing notice of the work by Proudfoot who played an ideal centre for game. The half backs too, were very resourceful, and there was scarcely an occasion where a wild pass or loose tackling was noticeable. At full back both Balmer and Eccles got through their work creditably, and the capital turn of speed possessed by the latter player served him in good stead against Smith and Wheldon the speedy Villa left wing, Muir in goal was always reliable, and it was a pity after successfully keeping out his opponents during determined rushes, that his charge fell as the result of the ball rebounding from the upright. Owing to the vigilance of the Everton trio the Villa forwards were only on odd occasions seen in those dangerous movements which have been witnessed on other enclosure than their own. Like their opponents, they had fairly easy chances of scoring and he greatly delinquent in this respect were Wheldon. Blythe struck most tenaciously to Garrirty, the Villa centre, and this enhinged the concerted movements that have been too prominent in late matches and taking the line as a whole they were much below the opposing quintet. Cowan at centre half gave a disappointing performance, but the work of Spencer at right full back was the brightest feature in the display of his side. For clean kicking, accurate tackling, combined with sound judgement and gentlemanly play, he had no superior on the field, and but for his efforts Everton must have secured a prounced victory with the advent of the Cup tie fever one naturally anticipates much progress in the compeition by the Everton Club, and with a view to keeping the players in the best of conditions, they leave for Lytham today for a course of special training.
EVERTON 3 LIVERPOOL 1 (Game 329)
January 22 1900. The Liverpool Mercury
The return League fixture between the two rival teams of the city was decided at Goodison Park on Saturday. The weather was gloriously fine, and the conditions being perfect a crowd numbering fully 30,000 persons was present. The teams were exactly the same that did so well the previous week, and having been undergoing special training, Everton at Lythan and Liverpool at Fairheaven, the players were in the best possible composition. Under the guidance of Mr.J.Lewis, the men took up their respective positions: - Everton: - Muir, goal, Eccles and Balmer backs, Wolstenholmes, Blythe, and Abbott halfbacks, Sharp, Taylor (captain), Proudfoot, Settle, and Gray forwards. Liverpool: - Perkins goal, Goldie (a) and Dunlop, backs, Howells, Raisebeck and Goldie (w) halfbacks Robertson Walker, Raybould, Morgan, and Scattethwaite, forwards.
Liverpool commenced with the sun facing them and the left wing working nicely down Morgan sent across Raisebeck who tried a long shot Muir turnisfied with the ball, and Raybould and Morgan dashing up a struggle ensued, during which the former appeared to send the ball over the coveted one. This success so easy in the game bodied well for the ultimate chances of Liverpool, but Everton retaliated and gather two corners, from the second of which Proudfoot drove over the bar with great force. The Everton left wing showed nice passing, but Raisebeck cleared and a splendid movement on the Liverpool right ensued, Walker eventually shooting wide. A couple of clver centres from Gray, who was showing great form, caused danger to the visitors defence and proudfoot headed over, when a few minutes afterwards Sharp drove in a low shot, which appeared as if it would take effect, but the Everton centre inadvertently stopped the ball in front of goal and Goldie sent to safer quarters. From a free kick Balmer sent into the net, without however touching a second player, and a very smart piece of work by Robertson was neutralised by a similar effort on the home right, but Taylor shot wide. Liverpool led at the interval by 1 goal to nil, and on resuming two clever efforts by Gray, the second of which led to a corner were with difficulty cleared. The Liverpool forwards combined nicely, particularly on the right wing, but there was a lack of efficiency in front of goal. On the Everton side Gray and Settle were always prominent but the Liverpool defence prevailed W.Goldie grandly beat Eccles, and Sharp, and his centre was met by Walker who made a good attempt to convert it. Everton forced the play at this juncture and from a pretty pass by proudfoot, Settle went wide when in a favorable position. Coming again Gray by a determined effort forced a corner, and after the ball had been sent in and returned several times. Blythe obtained and with a very fast low shot equalised after 25 minutes play amidst a perfect torrent of applause. Scarcely had the cheers died away than Gray was again cantering along the left and another corner enabled Settle to scored a second goal. This was not to be the last of the scoring, for in the next minute a foul against Liverpool was given and the ball bring well placed in front of goal. Perkins had to fist out, but Settle again obtained, and scored the third goal. All three points had been obtained in the space of five minutes. Liverpool tried desperately to decrease their adverse margin, and Muir saved at full length from Scatterwait, while he was slightly hurt in saving Raybould shot. Two other corners fell to Liverpool but they could not score, and the final result was in favour to Everton by 3 goals to 1.
BERRY 2 EVERTON RESERVES 1
January 22 1900. The Liverpool Mercury
No details.
EVERTON REVIEW
January 22 1900. The Liverpool Mercury
For the second time this season Liverpool have had to strike their colours to their rivals, Everton; their latest reverse being even more decisive than the first defeat. They have thus had to experience the same pain of misfortune that last year were borne by Everton, and the latter have fully made amends for the dual disaster of the previous season. Local enthusiasm were afford the opportunity of bring satisfied with pleasure, for the day was gloriously fine redolent indeed of springtime, and absolutely perfect for the all important struggle. What more could be desired- a glorious afternoon and a league tussle between two local eleven surely forming a combination suffciently enter taining to arouse the dullies spirit of the most lethargic mortal. To one club indeed the issue was fraught with the utmost importance, for to Liverpool a defeat meant another link forged in the chain, which seems to be dragging them towards the second division. No outside circumstance of the nature is needed to arouse the keenest of rivalry in these matches, and the fast of this feature being present simply tended to raise the interest of the highest patch. The fixture coming as it did on the eve of the first round of the English Cup Competition, found the men in splendid conditions, the result of the bracing breeze of ozone, inhaled on the Lancashire coast, and the men who were to face each other on the Goodison Park enclosure in a stern struggle for victory had been practically within a stone's throw of each other at Lytham and Fairheaven respectively, each endeavoring to obtain from the elements the highest conditions of efficiency. No wonder the people rolled up in thousands-the day itself was sufficient to tempt then forth- and the Everton treasure must have blandly smiled as his eye wandered over the surging set of faces that surrounded the enclosure, which with its splendid bit of turf and ample accommodation can nowhere be excelled. Everton in fact, appropriated all the smiles, and Liverpool had again to rest satisfied with the frown of fortune. They deserves some little commiseration in this instance for the Anfield eleven had quite as much of the game as their opponents, but Everton appropriated the majority of the goals and all the points. There was precious little to choose between the teams, and a draw would have been a more accurate record of a moderate combat. Liverpool from a long shot by Raisebeck were a goal ahead after less than a minute ‘s play and had they taken the lesson to heart might not now have been bemoaning the loss of two points. It was a long shot, easy to tackle, which caused Muir's first downfall, but the Reds instead of testing the Everton custodian with other similar efforts adopted the possibly more pleasing and attractive short passing tactics, and an usual overdid the whole business, the result being that Muir had little to trouble him for the rest of the afternoon. The Everton forwards were in a like humour, and rarely looked like scoring, particularly in the first half. Victory for Liverpool was becoming more than probable when Gray who was a long way the best man in the Everton front rank, forced a corner, and an equalise came. In less than five minutes Gray had made two more openings, from which his partner Settle, had put on two goals, the transformation was a reality and Everton had reached the summit of felicity. To the majority of the crowd, the day, which had been steadily growing blacker, had in a few minutes become a vision of transit. The great weakness on the Liverpool side was the feeble work of their forwards in front of goal. The old fault was present of anything, in an intensified state, of passing with out any effective shooting. The right wing composed of Robertson and walker constituted the most dangerous part of their attack but even here a good rousing shot was looked for in vain. Morgan did not work well, but neither Raybould, nor Scattlewait did himself or herself justice. For the greater part of the game the Everton front rank was quite as inefficient as that of their rivals. On the right wing Taylor and Sharp gave a very moderate display. Proudfoot was not any better, but the fine work of Gray and Settle compensated somewhat for the many shortcomings of their comrades. All the goals obtained by the home side were the ultimate result of smart openings cleverly worked for by the left wing. Upon the respective half backs division the bad of the play devolved, and right well did the men respond. Blythe and Wolstenholmes led the way in the home ranks, but no player on the field excelled Howell, who gave a remarkably clever exhibition. Raisebeck was not so successful, his kicking being very faulty, and his placing not accurate, this being in mark to goldie who was little behind Howell in efficiency. Further in the rear Everton held a decided advantage, both full backs cleverly clearing and covering Muir most judiciously. Goldie was the better of the Liverpool pair, for Dunlop appears of late to have developed too much rashness in his returns and at all times to lunge at the ball to the limits of his capacity. Neither custodian was heavily tested at any period of the game, though Muir made one good clearance from scatteerwaite in the last five minutes, and saved by falling full length. Perkins could scarcely be blamed for any of the shots, that scored, all of which were the result more of laxity of the whole Liverpool defence when near their own goal, them of any individual. Everton may thus fairly lay claim to local supremacy this season and have scored five goals whilst Liverpool have obtained but one in each game.
SOUTHAMPTON 3 EVERTON 0 (Fac Game 37)
January 29 1900. The Liverpool Mercury
The Everton team visited Southampton to contest their right to entry into the second round of the English Cup. The sides were at full strength and took up their position as follows: - Everton: -Muir goal, Eccles and Balmer backs, Wolstenholmes, Blythe, and Abbott halfbacks, Sharp Taylor (captain), Proudfoot, Settle and Gray forwards. Southampton: - Robinson, goal, Meechan, and Dunber, backs, Meston, Chadwick, and Petrie, halfbacks Turner, Yates Farrelly, Wood and Milward, forwards. Southampton commenced operations, and on the heavy ground had much of the opening play. Milward eventually netted the ball, but was ruled offside. A corner kick followed to Everton, but Robertson was on the alert, and a grand run by Turner, nearly brought the downfall of the Everton goal. Play them run on fairly even lines until the home left got possession and balmer and Eccles were kept busy in clearing dangerous rushes on Muir's charge. The custodian kept out a beauty from Milward as close range, and following more determined play in which the Southampton had the advantage, the interval arrived, without any scoring. On resuming Everton were seen to better advantage and Settle getting the better of Meethan, forced a fruitless corner. Play was quickly at the other end where Meston from long range sent in the ball, which called for Muir's best efforts to save and following a further attack; Milward opened the scoring from a free kick in good position. The Everton team were now playing in beauty fashion, and at length Turner scored a clever goal for Southampton. The home side played up vigorously and Milward put on a third goal this being the last point recorded in the game and Southampton winning by 3 goals to nil.
EVERTON RESERVES 0 LIVERPOOL RESERVES 3
January 29 1900. The Liverpool Mercury
The reserves of the two teams met at Goodison Park, before 6,000 spectators in an ordinary match. Liverpool soon had rather the better of the play, but shot badly, and soon time elapsed and they scored from Satterwaite's centre. In the second half play was more interesting. Liverpool still ding the more aggressive work and as a result two more goals came. Final result Everton nil, Liverpool 3. Everton: - Kitchen goal, Crelly, and Auld, back, Thompson Gordon, and Sharp (b), half-backs, Roche Dawson, Boyle, McMather, and Schofield forwards.
EVERTON REVIEW
January 29 1900. The Liverpool Mercury
Everton, like their neighbours had a trying task on hand in visiting the much improved Southampton eleven, but judging from the recent performance of the League team there were many to be found confident on the blues clearing the first hurdle in the competition at the expense of the southern organisation. The latter club has recruited largely from the first League ranks; ands can command an eleven capable of giving the best teams in the country a good game. On their own particular enclosure they are formiable opponents, for their low lying ground, naturally on the heavy side, is a stumbling block to teams that usually disport themselves on playing pitches similar to that at Goodison Park. The ground is also in the small side and the home players this held a great advantage in this respect. They certainly adapted themselves to the existing conditions, a remark that does not all apply to the Everton contingent, who floundered about at time helplessly and appeared to have no definite plan of campaign in view. This is most annoying, coming from a team that has time after time shown aptitudes in coping with adverse conditions, and that they failed on Saturday was a better disappointment, following as it does upon their performances against Newcastle United and Liverpool. To a man the Southampton were keener on the ball, were more accurate in their movements steadier in defence and they thoroughly deserved their victory. It was not until the second half had been well in progress, however that they were able to put on a goal, and having once found the net, they soon discovered that their opponent s were not a team capable of fighting against the odds, two further goals were added and Everton were ousted from the competition by three goals to nil. It is somewhat remarkable that the ex-Evertonians now in the Southampton ranks played a most important part in the proceedings, Meechan's ability as a full back is, of course, well known in this district, and it can safely be asserted that there in no deterioration in his play, in fact he was by far the best back on the field, Milward, on the outside left was also a success. For some time he had a difficult task in opposing Wolstenholmes, but his movements were always dangerous and his centre accurate. Two out of the three goals were credited to him, and he must have been highly satisfied with his performance and his old clubmate, of the Everton players there were none that stood out at all prominently; on the other hand, there were several who failed to approximate a scored rate standard of play. The forwards were a district failure, particularly the wingmen, who were very dilatory in tackling an opposing back. Their faulty passing usually resulted in either Meechan or Dunbar placing the ball well in front of Muir, and, no this was not an infrequent feature of the game, it was not at all surprising that the Everton backs should have been overrun and Muir eventually defeated. It was unfortunate for Everton that Blythe had a serious kick above the eye in the early part of the proceedings, and it redounds greatly to the credit of the ex-Jarrow player that he should stick to his work all through the game. He was partially handicapped; however, for it was from the time he was hurt, that the Southampton centre forward began to successfully command his wings. Milward easily beat Abbott putt on many clever touches of play, but Wolstenholme in the later stages. The backs and keeper, considering the heavy work that devolved upon them, did very well, and had not Muir been in one of his best moods the scoring must have been more pronounced. On the Southampton side, Robinson was little troubled, and owing to the latitude allowed to the backs by the backs by the Everton forwards, they had every opportunity of displaying their defensive powers. The halfbacks are also a sturdy and capable lot, and there is a swing and dash among the forwards, which if sustained will carry them through, made a stern struggle. On the right wing Turner played a clever game, and most danger in the first part of the game came from his centre. Summing up, the ground was not in a suitable condition for a hugh class exposition of the game, which reached but a fair standard, and none could help but admit that the Southern League team thoroughly deserved to pass into the second round. | {
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Archive for month: March, 2017
Emotional / Limerence affairs
When dealing with emotional affairs, without fail when we are working with the betrayed and or the betrayer in our affair recovery practice, when we mention limerence and its symptoms, there is invariably a light…
The one thing i can't stress more than anything is limerence is all about us. Our LO's are just catalysts. They are mirrors that show us our own difficulties in forming healthy relationships. There is no magical other, no quick fix through…
http://loverelations.co.uk/wp-content/uploads/2017/03/broken-heart.jpg249300david.perlhttp://loverelations.co.uk/wp-content/uploads/2017/09/logo-2-1024x436.jpgdavid.perl2017-03-12 10:33:172018-10-12 14:46:04Limerence - How to recover from it | {
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Well maybe she should have got her affairs in order beforehand. As someone has already posted - these tax bills don't just suddenly come out of the blue. If she's too stupid to work out her own taxes - surely she should have hired someone who knows what to do - she was obviously earning enough money to. But then again - she was probably too tight-fisted to do that. Bankruptcy isn't an easy option for the common people but for some people who don't even think taxes are for them - it IS the easy option.
Why oh why do people keep defending people like this is a true mystery.
I am not defending her or her actions. However she has created the problem and used the options available to her to help her solve it. It is, of course, unknown if she took bankruptcy voluntarily or if it was forced upon her.
However, why anyone would think that someone else should sort her problem out for her is a true mystery to me. | {
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Mercedes Isn’t Quite Successful In Development Of It’s X Class In The US.
The world paid heed when Mercedes-Benz uncovered its extravagance X-Class pickup truck. At the point when the gossipy tidbits initially circled, we didn’t imagine that Mercedes would come through with a pickup truck demonstrate, however we were charmingly amazed when the X-Class was revealed. Shockingly, Mercedes immediately demolished our rapture by hitting us with the gut punch that it won’t offer the X-Class in the US.
Mercedes has since been concocting reasons to legitimize not conveying this great model to the US, as of not long ago that is. The X-Class may come stateside all things considered.
As indicated by a report from Automotive News Europe, Mercedes is presently reflecting on the potential for the X-Class in the US. Up to this point, Mercedes has had questions that the fair size X-Class would do well in the US, where buyers favor full-estimate trucks. Presently, Mercedes-Benz Vans division head Volker Mornhinweg says that “In the previous year the medium size truck showcase has returned a bit.
General Motors is propelling a medium size truck. We are watching advancements intently, and we will take a choice at the proper time.” This absolutely doesn’t seem like an authoritative yes, yet it isn’t a no either. We wish Mercedes would at long last decide, however we think this is a stage in the correct heading.
On the off chance that Mercedes decided to convey the X-Class to the US, it would be the main pickup truck show from an extravagance mark available. The US once had models like the Lincoln Blackwood and Cadillac Escalade EXT, however we imagine that a Mercedes would be the extravagance truck that we have constantly envisioned about.
Audi has officially communicated enthusiasm for building a truck if Mercedes does, and individuals are as of now conjecturing about what a BMW X5-based truck could resemble. We will keep on plea for Mercedes to convey the X-Class to the US, thus far it appears like Mercedes has been tuning in.
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The ultimate BMW M Badge holder! On the eve of a standout amongst the most notable races on the planet, BMW uncovered its new 2019 8 Series Coupe in M850i xDrive trim with another cycle of the brand’s twin-turbo V8 powertrain. In light of the … | {
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Outbuildings to Outer Stable Yard to South West of Maer Hall
A Grade II Listed Building in Maer, Staffordshire
Street View is the best available vantage point looking, if possible, towards the location of the building.
In some locations, Street View may not
give a view of the actual building, or may not be available at all. Where it is not available, the satellite view is shown instead.
Coordinates
Latitude: 52.9411 / 52°56'27"N
Longitude: -2.3111 / 2°18'39"W
OS Eastings: 379191
OS Northings: 338231
OS Grid: SJ791382
Mapcode National: GBR 03L.QHJ
Mapcode Global: WH9C0.GBQN
Entry Name: Outbuildings to Outer Stable Yard to South West of Maer Hall
Listing Text
SJ73 NE MAER C.P. MAER
9/102 Outbuildings in outer
stable yard to south-
west of Maer Hall
GV II
Outbuildings, comprising stable/coach house, dovecote and a building of
uncertain function with top-lit pavilions. Probably mid-to-late C19 with
later alteratons. All of orange-red brick with sandstone ashlar dressings,
plain tiled roofs. Grouped around outer courtyard of Maer Hall (q.v.) to
south of stable block (q.v.). Stable/coach house: levels with blind
full-height.arohedrecess to centre, flanked by round-arched openings to
upper level and 3-light C20 casements to ground; entrance through C20 stable
door. in central recess; single-storey extensions with double doors to either
side. Dovecote: square on plan. Blind round-arched recess on south-west
side with entrance through stable doors; 3 rows of nesting boxes below eaves,
pyramidal roof. Outbuilding with top-lit pavilions: long stable (?) range
aligned north-south with square corner projections. Long range on 2 levels,
square projections also on 2 levels but higher with pyramidal roofs and
glazed top-lit pavilions. Openings and fenestration (mid-to-late C19 latticed
casements) largely original but altered to lean-to against left square projection; 2 ventilated lourves to long range with wide flat-headed entrance to right on ground floor. Included for group value.
Listing NGR: SJ7919138231
This text is from the original listing, and may not necessarily reflect the current setting of the building.
BritishListedBuildings.co.uk is an independent online resource and is not associated with any government department. All government data published here
is used under licence. Please do not contact BritishListedBuildings.co.uk for any queries related to any individual listed building,
planning permission related to listed buildings or the listing process itself. | {
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Film Bf Indonesia
Looking flawless is definitely every woman's objective and one
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is through the help of makeup. With the latest makeup products for fall 2011,
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Don't be afraid to experiment with the new season makeup looks as
they are amazing and makeup should be fun. Smashbox is offering you
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In a season of glamorous red carpet events it is worth keeping
an eye on the hottest ensembles flaunted by our favorite celebs.
Popular figures from Hollywood were invited to honor the most
impressive movie productions of the moment. The 64th Cannes Film
Festival is held at the sparkling Palais des Festivals in
Cannes.
Organizers of the event offered our beloved actors and actresses
the chance to showcase their refined fashion sense. In the following
parade meet the best dressed celebrities Cannes 2011. The glittery glam
evening gowns conque...
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This year's 7 For All Mankind spring campaign has a very special
touch as it marks James Franco's debut in the area of directing ad
campaigns. The '127 Hours' star has already released a teaser for
the new campaign that will consist of 10 episodes, 2 to 3 minutes
each. For the first part of the campaign, James has enlisted the
help of Lily Donaldson.
The multi talented actor used vintage vibes to highlight the spirit
of the collection: "The videos have a vintage feel to them. They
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Pop diva Katy Perry is ready to give you a backstage
pass in the much anticipated 'Part of Me' (3D)documentary. See
below the glittery glam and extremely colorful image which shows
Katy as a rising diva. The movie reveals exciting new details about
the “Teenage Dream” tour.
In an earlier interview to MTV, the pop songstress stated that
“This film, you’re going to see it from my best friend/ buddy
perspective, you’re going to see exactly what I mean and feel and
think about everything,[...] That tour was so life-changing to me.
I learned so m...
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You're simple mad about his smile? Then try your best to keep
your sweetie comfortable on a date or in your relationship. These tricks
will help you surprise your boyfriend with small presents and fun
moments.
There's no need to be a wizard of seduction to conquer the man of
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from numerous embarrassing and delicate situations. Ease the
pressure on your significant other with the following 6 fun ways to
make him smile.1. Ask Him a Question About a Thing He Knows Best
Men are eag...
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We can always count on Lanvin for novelty and
excitement with each fashion campaign. Sometimes it's in the form
of heart stopping 'accessories' like snakes (the spring/summer 2012
campaign) or... breaking the deeply set rules of the industry. The
latter initiative is translated through an unexpected campaign
which lets aside the illusion of perfection and standards to aspire
to in favor of a more realistic image of what women look like.
Consequently, the label has opted not to use models for its fall
2012 campaign.
Uniformity is a deeply che...
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Sienna Miller - The Brit GirlOver the past year or so, Sienna Miller's style-not to mention her personal life-has undergone WMD-grade scrutiny. So what's a world famous fashionista to do? It seems that the Casanova star ascribes to every chic actress's favorite maxim: looking good is the best revenge, looking great is even better. Miller has emerged from her time of troubles with a sleek new shorter 'do and an even sleeker figure.Every suburban mall-goer may be emulating her signature boho chic look of skinny jeans, flowing tops, and long lo...
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Preview of Fashion Trends - Spring 2008
What styles you'll be shopping for come March 2008?
The old trends get refined, pared down or vamped up. This makes
them seem so much more polished, creating a new desirable appeal
and regenerates the fashion kudos. What's born on the runway will
be incorporated into everyday clothing styles offered on the
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A sweet cocktail with raspberry and jasmine, this is the result of SJP's new venture into the world of perfume design.Sarah Jessica Parker fascinated by the fragrance industry, has launched a flanker called Covet Pure Bloom, a floral fruity fragrance for women.Covet Pure Bloom is a "bright, lush feminine floral indulgence, a new scent that's pure paradise and a rare sensuality".The scent appears to take the path of a tropical sequel to the original "fougère on estrogens" (Covet) as it features a central note of royal Indonesian Pikake flower...
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Best known for her role in the High School Musical film series,
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"pile_set_name": "Pile-CC"
} |
Rejecting defense claims that prosecutors withheld crucial evidence from the grand jury, a judge Tuesday refused to dismiss an indictment against an Inglewood police officer charged in connection with the alleged beating of a youth during a videotaped arrest in July. A lawyer for Officer Bijan Darvish, who has been charged with filing a false police report about how his partner, former Officer Jeremy J.
Civic pride is on the upsurge in Inglewood this week, after city officials brought the prestigious All-America City Award home to the self-proclaimed "City of Champions." Inglewood won the award, given annually by the National Civic League, after a grueling two-day competition in Chicago, emerging as one of 10 winning cities from a field that originally included 109 applicants. At Inglewood City Hall, hopes are high that the award will go a long way toward polishing the city's image.
Few in Inglewood had heard of Jacqueline Seabrooks or knew anything about the new police chief. After the City Council interviewed three finalists and then announced the appointment, Inglewood police officers and residents wondered how the new boss would adjust. After all, Seabrooks, 45, is a 26-year police veteran of Santa Monica, a city that had two homicides in 2006; Inglewood had 36.
Police departments eager to reach young people have traditionally sponsored athletic leagues or anti-drug programs for kids: a basketball game at a neighborhood court with a few officers as coaches or an in-school lecture by a uniformed police official. Reuben Taylor, a crime prevention officer at the Inglewood Police Department, thought that wasn't enough. What about those not interested in sports, he asked. Or the free time kids have after school?
For nearly six years, the Inglewood Police Department's investigation of the rape and assault of a 14-year-old girl was virtually dormant. Detectives followed all their leads and collected DNA evidence, yet they could not make any arrests, Lt. Eve R. Irvine said. But earlier this week, a new $50-million state program produced a breakthrough in the case, she said. Using the new funds, the Los Angeles County Sheriff Department's forensic lab found a match with a registered sex offender.
Two Los Angeles boys were awarded $2.2 million in damages Friday by a Los Angeles jury that decided an Inglewood police officer violated their father's civil rights when they shot and killed him in a park 3 1/2 years ago. The federal court jury also awarded $550,000 in damages to Pearl Boylan, the boys' grandmother and mother of Samuel Covin Jr., the man who was killed. Civil rights lawyers said the total award of $2.
Inglewood police were still searching Saturday for a 19-year-old man described as "armed and extremely dangerous" who they said is the suspect in the rape and shooting one week ago of a 14-year-old girl, her mother and another woman, who died two days after the attack. The mother and daughter, who are still in a hospital, told police that their attacker is a youth they had seen hanging out near their home on Doty Avenue. Police identified the suspect as J. C. Metoyer, who goes by the nicknames "Man Man" and "May May."
For law-abiding citizens, the football stadium at Redondo Union High School was the safest place you could find on Earth for about eight hours Saturday. If any bad guys had been crazy enough to show up, they would have been confronted by 43 snarling, barking attack dogs, backed up by about 300 well-armed police officers. And if that wasn't enough to keep the crooks away, there were a few good men from the Army, Marine Corps and Air Force with their own ferocious-looking canines.
Unlike those in other large police departments across the country, most patrol officers in Los Angeles work just three 12-hour days a week. The sweetness of this schedule cannot be underestimated, and it is wildly popular with the rank and file. Officers have more time to recharge and recover from their physically and emotionally taxing work. They have more time for their families. They have more time for second jobs. | {
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Creative Commons License
Monday, 21 February 2011
Fitted-ness in the Lecture on Aesthetics
The beginnings of this concept can be seen in lecture one and section 8 (L1, S8) where Wittgenstein says that, “it is remarkable that in real life, when aesthetics judgements are made, aesthetic adjectives such as ‘beautiful’, ‘fine’ etc. Play hardly any role at all... The words you use are more akin to ‘right’ and ‘correct’...”
Aesthetic words are used first only as ‘interjections’ it is later on, in learning, that we start using them rarely to describe experiences. Is this just a culturally depend ‘turn-of-phrase’ then? In one sense perhaps, but there is here the first sign of the sense of a word ‘fitting’ its purpose and this too can be culturally significant in many ways. Indeed, how else would it be significant? Unless we mean here that words extend beyond their cultural usage and into some metaphysical realm of use, which I hardly think is the right choice of phrase here.
Gestures of approval (L1, S12) only enter into our discussions when we start to speak of a ‘right’ way to read a poem or interpret a painting etc.
The Tailor
If you haven’t learnt the rules you won’t be able to make an aesthetic judgement. What could you make? An aesthetic guess. The example of the tailor (L1, S13 & 15) seeks to highlight this. When cutting out a suit, for it to be a good suit, one must know the rules of how long, how wide the cuts must be. “In learning the rules you get a more and more refined judgement. Learning the rules actually changes your judgement.”
Although, Wittgenstein then makes a bracketed claim that possessing neither the appropriate nature nor education might not stop one from making a correct claim. Rather than simply a lucky guess we might interpret this as an example of concepts seeping into/through culture. Especially one as far-reaching as music where a lack of specific training doesn’t stop one understanding misplaced beat or rhythm and so forth, it is not then all a matter of rules or simple human nature.
There is also a distinction made (L1, S15) between an attitude which strictly follows the rules, “I say: No. It is right. It is according to the rules.” And an attitude that develops a ‘feeling’ for the rules, i.e. one in which I actively interpret the rules.
Rules of harmony: It is not the interjections one uses to show appreciation, but the way one chooses, selects, etc. (L1, S19) Being able to see how it will fit shows both knowledge and appreciation of the material. To properly describe what appreciation consists in we must also describe the complete environment, thus making it an impossible task. “There is an extraordinary number of different cases of appreciation.” (L1, S21) Limits of knowledge? I could always know more. This isn't a limit as such. However, it just isn’t reachable. We don’t start from the basis of absolute knowledge before making judgements, with start with simplistic or naive judgements and develop these.
On the 'correctness' of the tailor’s judgements. (L1, S23) However, we don't talk of correctness here, merely being 'too short' or 'too long' or whatever. “The words we call expressions of aesthetic judgement play a very complicated role, but a very definite role, in what we call a culture of a period.” (L1, S25) “What belongs to a language game is a whole culture.” (L1, S26) “In order to get clear about aesthetic words you have to describe ways of living.” (L1, S35)
Expressions
Aesthetics cannot be thought of as a science for saying what sort of things are beautiful, it is far too hard to find boundaries in these descriptions, would it also tell us “what sort of coffee tastes well.” (L2, S2)
The realms of 'utterance of delight' and that of Art, which are quite different but seem similar.
'Causes' seem to imply an addition of something else. Fitting or clicking (see below) doesn't seem to require this extra dimension. If we say that we 'know the cause' we are misleading if we consider this to be the explanation for our action. 'Why?' and 'because' are used when we are explaining our (aesthetic) discomfort, but hardly ever 'cause'. Knowing a cause is akin to tracing a mechanism. The explanation is a grammatical one.
“We have the idea of a super-mechanism when we talk of logical necessity.” (L3, S25) There is no 'super' there are only mechanisms of connection.
An aesthetic explanation (impression) is not a causal explanation. (L2, S 38) and it is “not one corroborated by experience or by statistics as to how people react.” (L3, S 11)
The 'fit' is something like a criterion, which indicates that e know the right thing has happened in the correct place/time (fit here called 'click'. L3, S2) The fitting or clicking is one satisfies one.
And finally,
“We are again and again using this simile of something clicking or fitting, when really there is nothing that clicks or fits anything.” (L3, S 5) | {
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Receive the latest television updates in your inbox
"Lost" fans may have a new dial to switch to in the coming months to see some familiar island faces together again. A rep for NBC confirmed to Access Hollywood on Wednesday night that the reports are true — the Peacock network has secured the rights to the upcoming J.J. Abrams show starring former "Lost" co-stars Michael Emerson and Terry O'Quinn.
According to New York Magazine's Vulture blog, which first reported the news, the currently untitled program has "Alias" alumni — Josh Appelbaum and Andreme Nemec – writing and executive producing. Additionally, Abrams and another "Alias" alumnus, Andre Nemec are executive producers.
"I'm thrilled to be involved with Warner Bros., J.J. Abrams, Bad Robot, NBC and the incredible team of Josh Appelbaum and Andre Nemec on this new venture," Michael said in a statement to Access Hollywood on Wednesday night. "I'm absolutely delighted to be given the chance to work with Terry [O'Quinn] once again, and we're all very excited to get started."
The show, described as a comedic drama by Vulture, would likely see the two actors starring as ex-black-ops agents. Vulture reported that NBC has "commited" to a pilot of the program.
Michael, who played Ben Linus on "Lost," told AccessHollywood.com in May that he and pal Terry, who played John Locke (and later, the smoke monster) on the ABC show, had come up with a host of television ideas to keep them working together.
"We've been joking for a long time about what we ought to do together when this is all over — stuff like we were gonna do a play on the front porch of the old actors home, you know that kind of thing — just jokes," Michael previously told Access. "But Terry had a couple of really good, strong ideas and he pitched them to someone in the world of producers and they seem to respond to it. So I don't know where it's at or whether it will come true, but there's a good idea out there kicking around and if it comes to life, it would make me very happy."
Michael added that he and Terry became good pals on the "Lost" set, the result of several seasons of being paired opposite each other in dozens of scenes. | {
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The Girls of Slender Means
ISBN 9780241963999
ISBN-10
0241963990
Binding
Paperback
Number of Pages
144 Pages
Subject
Modern & contemporary fiction (post c 1945)
A title written by the author of novels such as \"Memento Mori\" (1959), \"The Ballad of Peckham Rye\" (1960), \"The Prime of Miss Jean Brodie\" (1961), \"The Girls of Slender Means\" (1963), and \"Aiding and Abetting\" (2000). | {
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Buy Article:
Abstract:
The dynamics of grounded tidewater glaciers is investigated with a time-dependent numerical flow model, which solves the full equations for the stress and velocity fields and includes a water-pressure-dependent sliding law. The calving criterion implemented in the model shifts the calving front at each time-step to the position where the frontal ice thickness exceeds flotation height by a prescribed value. With this model, the linear relation between calving rate and water depth proposed on empirical grounds is qualitatively reproduced for the situation of a slowly retreating or advancing terminus, but not for situations of rapid changes. Length changes of tidewater glaciers, i.e.especially rapid changes, are dominantly controlled by the bed topography and are to a minor degree a direct reaction to a mass-balance change. Thus, accurate information on the near-terminus bed topography is required for reliable prediction of the terminus changes due to climate changes. The results also confirm the suggested cycles of slow advance and rapid retreat through a basal depression. Rapid changes in terminus positions preferably occur in places where the bed slopes upwards in the ice-flow direction.
The Journal of Glaciology is published six times per year. It accepts submissions from any discipline related to the study of snow and ice. All articles are peer reviewed. The Journal is included in the ISI Science Citation Index. | {
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After nearly going blind reading the monster 180/400 Q&A threads over several sittings I believe this will work, but wanted to run this past you guys before I fire up the soldering Iron.
My ribbon project is nearing completion and I need to start thinking more on how I'm going to drive it. One of the options I am seriously considering is to drive it directly with a UcD400. It has been stated several times that it's stable into a 1 ohm load, but is it into a 1/2 ohm load? My understanding is that it has a very robust current limiting, and if it is stable into such a low load, it would provide around 50 watts into 1/2 ohm. Since it would only need to swing around 5 volts at "full power", I plan to bypass the buffer stage and tap into the modulator directly with a 1:1 isolation transformer which would be driven directly from my active crossover. The gain of around 4.5 of the power section works out to be near ideal.
The only niggle I can identify with my plan is the output impedance rising from 20 mOhm at 1 khz to 150 mOhm at 20khz. Low enough to not be a consideration with a normal load, but with a 500 mOhm load, I expect a slight droop in frequency response at the top end. I'll have to "suck it and see", but if it is noticeable I can "tilt" it up in the crossover circuitry..unless anybody has a better plan.
Well, thats the plan...thoughts?
Casey
__________________
Experience is a wonderful thing. It enables you to recognize a mistake when you make it again.
I have been using Zappulse 2.2 amplifiers for my 3 to 4 ohm Apogee Duetta Signatures, these work very well. However when we attached the same amplifier to a .5 Ohm Scintilla the sound got very dull. The Zappulse together with the Speaker works as a Low Pass filter. With a 4 ohm speaker the cutt off is way above the audibel range (probably around 50.000hz or higher) but with a lower impedance the cut-off got in the Audible range.
I do not know whether this is a Class-D typical or a Zap pulse typical effect.
I do not know whether this is a Class-D typical or a Zap pulse typical effect.
If I had to guess, I would say its the effect of the lowpass filter on the amp. I have no experience with ZapPulse, and only a little with Hypex, but based on the output impedance curve of the UcD400 in the datasheet I cobbled together a sim on spice. The results were that it was down just shy of 1dB at 20khz in the not-so-accurate sim. If the Zap Pulse carrier freq is much lower than Hypex, I would guess that this "droop" would be more pronounced due to the required higher inductance of the output coil...just guessing.
Casey
__________________
Experience is a wonderful thing. It enables you to recognize a mistake when you make it again.
I tried UCD400 with my Raven 2.0 which goes down to about 2.5 ohms. In my set up, I drive the tweeter directly (active) but as soon as I switch the amp on, the over current protection kicks in. I need to place a 2 ohm resistor in series with the tweeter for it to work.
Well I did what I should have done in the first place...went to the source and emailed Hypex with my questions.
The money quotes in my exchange with the man himself, with permission, Bruno Putzeys...
Quote:
There should be no issues with stability or frequency response driving a low-ohmic load, but distortion will definitely go up (by around a factor of
8).It's difficult to predict to what extent this would be a sonic problem
or not.
Quote:
To put it more exactly, the distortion is caused by current,
but shows up as voltage. If distortion at 10W/4ohm is 0.01%, that's 630uVrms
unwanted signal caused by 1.6Arms. If you were to drive 1.6Arms into
0.5ohms, that's 1.28W or 0.8Vrms. In absolute terms distortion is the same
630uVrms but against 0.8V that's 0.08% THD. Power wise you've got 8 times
the distortion for one-eighth the power. So, you can model the amp as an
ideal amp with a nonlinear impedance in series. The lower the load
impedance, the more significant the series impedance becomes.
So thats that then. Though it would work with no stability issues, the distortion penalties are just to high.
Plan B)..I will wind an 8:1 toroidal autoformer. This will present a 32 ohm load to the amp with a half ohm load. I only need 30 watts or so for ear bleeding levels (the projected efficiency of the ribbon is 98 dB/W), and this will give me 50W. As a major bonus, I will potentially decrease the distortion by a factor of 8 ...distortion tracks current. Admittedly some, if not all, of these gains will be offset by the distortion added by the transformer, but hey, it's worth doing.
Casey
__________________
Experience is a wonderful thing. It enables you to recognize a mistake when you make it again.
Hi,
i believe based on datasheets and forums that on UCD400 current limiter activates on peak current of 20-21A. RMS current therefore is about 14A. That should result in about 100W into 0.5 ohm, and 200W into 1ohm and 400W into 2 ohm (and about 530W into 3 ohm, and 400 into 4 ohm as well as no current limiting occurs then).
Let me tell you a story about that one... When building my amp I hadn't noticed that my speakerposts were shorted against my case. Amp comes up, doesn't go in protect. Speaker is playing but softly, it goes into clipping pretty rapidly, and some electronics on my module is "singing" along with the music. I was wondering for minutes what was wrong, thought I made a mistake in the input signaling. Effectively, I was pushing a UCD400 into 0.x ohm load, whatever the case was doing, with an 8 ohm speaker parallel on that. No smoke, no smell. Repaired the situation and modules are fine. Tell me what other amplifier you can drive into a short circuit and not going up in flames?
You could also try modding the UCD400 to better fit to your impedance (instead of impedance matching XFMR adding new distortions)
Just an idea: UCD400 is recommended for >=1Ohm load impedance. It operates in voltage mode, e. g. control loop feds back output voltage. The filter stage basically consists of L and C. So, from the control loop's point of view, L -> (C par. 1Ohm) looks the same as L/2 -> (2*C par. 0.5Ohm). This way you could boost slew rate into your low load impedance. As a negative side effect, the idle power losses would most likely increase due to higher triangle current through the half bridge FETs.. | {
"pile_set_name": "Pile-CC"
} |
Former 2B Craig Counsell has withdrawn his name for consideration for the Boston Red Sox's hitting coach position. The remaining candidates include Greg Colbrunn, Scott Fletcher, Victor Rodriguez and Rick Schu. It's believed that Boston will hire one of the remaining candidates as the hitting coach and another from the group to serve as the assistant. | {
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Ramuntos offers homemade pizzas (5/28/09)
New restaurant to open next week
May 28, 2009
By Tim Simard
Observer staff
The smell of freshly baked pizza filled the air of Ramunto’s Brick Oven Pizza earlier this week. Co-owner Jeff Paul pulled a hot cheese pizza from one of the restaurant’s many ovens and cut the large pie into tiny slices. Even though the restaurant is not scheduled to open until Monday, Paul was busy getting the word out about Williston’s newest pizzeria.
Observer photo by Tim SimardRay Bostock, manager of the new Ramunto’s Brick Oven Pizza in Taft Corners Shopping Center, flings pizza dough into the air during the restaurant’s pre-opening. Ramunto’s is scheduled to open Monday.
The cheese pizza Paul boxed up was a free sample for a local office. Handing the pizza over to the “future customer,” Paul shouted, “Tell your friends about us.”
Located in the Taft Corners Shopping Center where Today’s Gourmet used to be, the new restaurant is part of a blossoming Ramunto’s franchise. Founded by Cliff Ramunto in Rutland, the chain has expanded to a handful of locations in New Hampshire and Vermont. The Williston location will be the franchise’s first in Chittenden County, according to Paul.
Paul, who co-owns Williston’s Ramunto’s with longtime friend Kiet Nguyen, said it’s been a dream of theirs to start a business. Paul, an acquaintance of Cliff Ramunto, said opening the franchise was the realization of that dream.
Before owning the franchise, Paul was a director of membership sales at the YMCA in Burlington and Nguyen worked as a bookkeeper for Williston-based Hettena Wright & Horton CPAs, P.C.
“This was an opportunity to be involved in something that would be completely ours,” Paul said.
Paul said Ramunto’s draw is its homemade pizzas, which use fresh ingredients. All dough and pizza sauces are made on-site and cheese is grated daily, he added.
Ramunto’s is also famous for its Garlic Knots — baked dough twists sprinkled with garlic. The restaurant makes a cinnamon version, as well.
Besides specialty pizzas and calzones, Ramunto’s will also offer salads and submarine sandwiches. Paul said the menu would eventually expand as the restaurant gains footing.
Paul and Nguyen have hired 12 employees to help them bring the restaurant to fruition. They’ve also hired a former assistant manager of a Ramunto’s in New Hampshire, Ray Bostock, to be their new manager.
Once the restaurant opens, Paul said he plans to add delivery service and a liquor license. Ramunto’s currently has seating for 24, along with a big-screen television to give the restaurant a comfortable atmosphere, he said.
Paul believes the location in the shopping center at Taft Corners will be successful and he hopes customers will tell their friends about the food.
“It’s a great product,” Paul said. “And when you taste it, you’ll fall in love with it.”
Ramunto’s is scheduled to open Monday, June 1. It will be open Monday through Thursday from 11 a.m. to 10 p.m., Fridays and Saturdays from 11 a.m. to 11 p.m., and Sundays from noon to 9 p.m. Call 879-1000 for more information. | {
"pile_set_name": "Pile-CC"
} |
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Madeleine case reopened
The Portuguese attorney general has said the formal investigation into Madeleine McCann's disappearance is to be reopened due to new leads in the case. Her parents say they are "very pleased" at the news.
Madeleine officers focusing on foreign sex offenders
This is a very significant development in the search for Madeleine, for an investigation to be re-opened there has to be a substantial amount of new evidence and it is clear that the Attorney General feels that the review which has been going on in Portugal has generated that information.
This is also completely separate from the investigation by the British police, so it is quite significant that we have two investigations both finding new things that need to be looked at.
We understand that already police officers from this Portuguese review are on the Algarve, starting to work out a plan of action, who they wish to speak to, what questions they want to put to them.
Amongst that group we think there are a number of men who were though to be in the area at the time who have been on various sex offenders registers both in Portugal and abroad.
Madeleine McCann disappeared from the Ocean Club in Luz in the Algarve, Portugal. Credit: Steve Parsons/PA Wire
What is important about this is it seems to suggest they are moving towards the thought that Madeleine may have been taken by a foreign group of paedophiles.
The investigation team who have been working on this are all specialists in child abduction. Child abduction is not something the Portuguese were absolutely sure had taken place in the early days of this investigation, so it is quite telling that they have shifted their focus that way. | {
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Eminem, Big Sean Hit the Studio Together
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“Detroit is my yard,” Big Sean raps on “Guap.” The Detroit rapper is putting the final touches on his sophomore LP, Hall of Fame. The most recent dispatch from the studio shows Big Sean with fellow Motor City MCs Eminem and Royce da 5’9″.
Sean has already dropped a handful of tracks from his new project, which won’t see release until this summer. Among them, are “Guap” and the controversial “Switch Up.” If those are any indication of where the G.O.O.D. Music rapper’s album is headed, along with assistance from Em and Royce Nickel and Nine now, this is going to be one album not to be missed. | {
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“I need some whiskey please / to bring me consciousness / and kill my innocence,” pleads native Norwegian singer Ida Maria in the opening lines of her single “Queen of the Night.” In this and most of the songs on her debut album, Fortress Round My Heart, it’s easy to picture her yelping the lyrics with a whiskey bottle in hand, its contents sloshing wildly around the bottle.
The album contains all of the raw and genuine feeling of an emotionally charged drunk dial to an ex. “Drive away my heart tonight / because it’s no longer mine” she implores in a throaty howl on the track “Drive Away My Heart.” On “Forgive Me,” which attacks a similar subject, she shouts ferociously to the point when, overcome by emotion, her voice cracks ever so slightly.
But it’s not all boozey tears for Ida Maria. She leaps through upbeat songs with the same unabashed vitality. She perfectly captures the nervous excitement of a new love affair on the peppy track “I Like You So Much Better When You’re Naked.” She admits to an anxious desire to impress her date on a romantic rendezvous that ends between the sheets.
On a similarly upbeat track titled “Louie,” the bouncing piano keys make the song sound utterly gleeful even though the song is a desperate plea to a friend to accept her reckless drinking and wild behavior.
Her music certainly reflects this lifestyle. On her current tour, she was forced to take two weeks off after some ill-advised onstage acrobatics left her bloodied, and unrestrained drinking put her on the verge of collapse. But Ida Maria refuses to be held back by injuries, fatigue or anything else. Her music is forceful, and her lyrics are unrepentant. Her zest for life, overwhelmingly apparent throughout the album, is remarkable. Like her whiskey, she drinks life up by the bottle, not the glass. | {
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'The Eucharist demands utmost respect and reverence. It is the Church's highest form of worship, not a personal celebration where one can capriciously introduce something to get attention," the diocese statement said' | {
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