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GWIN, WHITE & PRINCE Inc., v. HENNEFORD et al.
305 U.S. 434 (59 S.Ct. 325, 83 L.Ed. 272)
Argued: Nov. 10, 1938.
Decided: Jan. 3, 1939.
opinion, STONE [HTML]
dissent, BLACK [HTML]
Messrs. Frank S. Bayley, Ofell H. Johnson, and Carl E. Croson, all of Seattle, Wash., for appellant.
Mr. R. G. Sharpe, of Olympia, Wash., for appellees.
Mr. Justice STONE delivered the opinion of the Court.
This appeal raises the single question whether a Washington tax measured by the gross receipts of appellant from its business of marketing fruit shipped from Washington to the places of sale in various states and in foreign countries is a burden on interstate and foreign commerce prohibited by the commerce clause of the Federal Constitution, U.S.C.A.Const. art. 1, § 8, cl. 3.
Appellant, a Washington corporation licensed to do business there, brought this suit in the state Superior Court to restrain appellees, comprising the State Tax Commission, from collecting the 'business activities' tax laid by Chapter 180, page 706, of Washington Laws of 1935, amending Chapter 191, page 869, of Washington Laws of 1933, on the ground that it infringes the commerce clause. By stipulation after demurrer to the bill of complaint the cause was tried and decided on the merits, upon facts stated in the complaint and certain others specified in the stipulation. Judgment of the trial court for appellees was affirmed by the Supreme Court of Washington, 193 Wash. 451, 75 P.2d 1017, and the case comes here on appeal under § 237(a) of the Judicial Code as amended, 28 U.S.C. 344(a), 28 U.S.C.A. § 344(a).
Section 4(e), 5(g), (m) of Tit. 2, c. 180 of Washington Laws of 1935 lay 'a tax for the act or privilege of engaging in business activities' upon every person (including corporations) 'engaging within this state in any business activity,' with exceptions not now material, at the rate of one-half of 1% of the 'gross income of the business.' As the record discloses, appellant has a place of business in the state of Washington from which it carries on its operations in marketing, in other states and foreign countries, apples and and pears grown in Washington and Oregon. Its entire business is that of marketing agent for fruit growers and growers' cooperative organizations in those states. As such it makes sales and deliveries of the fruit in other states and in foreign countries, collects the sales prices and remits the proceeds to its principals after deducting transportation charges, certain expense allowances and its own compensation. In the course of the business the fruit is shipped from the states of origin—approximately 25% from Oregon—to other states and foreign countries, sometimes directly to the purchasers, but more often it is consigned to appellant at extra-state points from which it is diverted by appellant to purchasers who buy the fruit while in transit, or where it is stored pending sale. Representatives of appellant at numerous points without the state negotiate sales of the fruit on behalf of appellant and on its approval execute written contracts of sale, effect delivery of the shipments to purchasers, collect the purchase price and remit it to appellant in Washington, where it is accounted for to the shippers. In conducting the business appellant sends to its representatives without the state daily bulletins listing the fruit, some of which is in transit interstate and some of which has already been placed in storage without the state, and it expends large amounts for communications by telephone, telegraph and cable between itself in Washington and its representatives outside the state.
The entire Washington business is carried on by appellant under contract with an incorporated federation of twelve state cooperative growers' organizations. By this contract appellant is given exclusive authority to sell all apples and pears coming into the possession and control of the federation as agent for its members and to collect the proceeds of sale. Appellant undertakes to sell these products at prices fixed by the federation, to obtain their widest possible distribution, to attend to all traffic matters pertaining to shipment and transportation of the fruit, to effect delivery to purchasers and to collect and remit the sales prices. The stipulated compensation for the entire service is at the rate of 8 cents a box for apples sold and 10 cents a box for pears. According to the bill of complaint appellees assert that appellant is subject to the tax upon its entire gross revenue from the business, and they threaten to collect the tax and to impose penalties for its nonpayment. But on the trial it was stipulated that 'the state makes no claim' to the tax upon appellant's Oregon business, and we treat the decision and decree of the state court as concerned only with the validity of the tax measured by the amount of fruit shipped from Washington.
The Supreme Court of Washington, conceding that the shipment of the fruit from the state of origin to points outside, and its sale there, involve interstate commerce, held nevertheless that appellant's activities in Washington in promoting the commerce were a local business, subject to state taxation as is other business carried on in the state, and it sustained the present levy, against attack under the commerce clause, as a tax upon those activities, citing Ficklen v. Shelby County Taxing District, 145 U.S. 1, 12 S.Ct. 810, 36 L.Ed. 601, and American Manufacturing Co. v. St. Louis, 250 U.S. 459, 39 S.Ct. 522, 63 L.Ed. 1084.
We need not stop to consider which, if any, of appellant's activities in carrying on its business are in themselves transportation of the fruit in interstate or foreign commerce. For the entire service for which the compensation is paid is in aid of the shipment and sale of merchandise in that commerce. Such services are within the protection of the commerce clause, Robbins v. Shelby County Taxing District, 120 U.S. 489, 7 S.Ct. 592, 30 L.Ed. 694; Caldwell v. North Carolina, 187 U.S. 622, 23 S.Ct. 229, 47 L.Ed. 336; Real Silk Hosiery Mills v. Portland, 268 U.S. 325, 45 S.Ct. 525, 69 L.Ed. 982; and the only question is whether the taxation of appellant's gross receipts derived from them is such an interference with interstate commerce as to bring the tax within the constitutional prohibition.
While appellant is engaged in business within the state, and the state courts have sustained the tax as laid on its activities there, the interstate commerce service which it renders and for which the taxed compensation is paid is not wholly performed within the state. A substantial part of it is outside the state where sales are negotiated and written contracts of sale are executed, and where deliveries and collections are made. Both the compensation and the tax laid upon it are measured by the amount of the commerce—the number of boxes of fruit transported from Washington to purchasers elsewhere; so that the tax, though nominally imposed upon appellant's activities in Washington, by the very method of its measurement reaches the entire interstate commerce service rendered both within and without the state and burdens the commerce in direct proportion to its volume.
The constitutional effect of a tax upon gross receipts derived from participation in interstate commerce and measured by the amount or extent of the commerce itself has been so recently and fully considered by this Court that it is unnecessary now to elaborate the applicable principles. Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 58 S.Ct. 546, 82 L.Ed. 823, 115 A.L.R. 944; Adams Manufacturing Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365, 117 A.L.R. 429; cf. Coverdale v. Arkansas-Louisiana Pipe Line Co., 303 U.S. 604, 58 S.Ct. 736, 82 L.Ed. 1043.
It has often been recognized that 'even interstate business must pay its way' by bearing its share of local tax burdens, Postal Telegraph-Cable Co. v. Richmond, 249 U.S. 252, 259, 39 S.Ct. 265, 266, 63 L.Ed. 590, and that in consequence not every local tax laid upon gross receipts derived from participation in interstate commerce is forbidden. See Western Live Stock v. Bureau of Revenue, supra, page 254 et seq., 58 S.Ct. at page 548, and cases cited. But it is enough for present purposes that under the commerce clause, in the absence of Congressional action, state taxation, whatever its form, is precluded if it discriminates against interstate commerce or undertakes to lay a privilege tax measured by gross receipts derived from activities in such commerce which extend beyond the territorial limits of the taxing state. Such a tax, at least when not apportioned to the activities carried on within the state, see Wisconsin & M. Ry. Co. v. Powers, 191 U.S. 379, 24 S.Ct. 107, 48 L.Ed. 229; Maine v. Grand Trunk Ry. Co., 142 U.S. 217, 12 S.Ct. 121, 163, 35 L.Ed. 994; Cudahy Packing Co. v. Minnesota, 246 U.S. 450, 38 S.Ct. 373, 62 L.Ed. 827; United States Express Co. v. Minnesota, 223 U.S. 335, 32 S.Ct. 211, 56 L.Ed. 459; cf. Ficklen v. Shelby County Taxing District, supra; American Manufacturing Co. v. St. Louis, supra, burdens the commerce in the same manner and to the same extent as if the exaction were for the privilege of engaging in interstate commerce and would, if sustained, expose it to multiple tax burdens, each measured by the entire amount of the commerce, to which local commerce is not subject.
Here the tax, measured by the entire volume of the interstate commerce in which appellant participates, is not apportioned to its activities within the state. If Washington is free to exact such a tax, other states to which the commerce extends may, with equal right, lay a tax similarly measured for the privilege of conducting within their respective territorial limits the activities there which contribute to the service. The present tax, though nominally local, thus in its practical operation discriminates against interstate commerce, since it imposes upon it, merely because interstate commerce is being done, the risk of a multiple burden to which local commerce is not exposed. Adams Manufacturing Co. v. Storen, supra, pages 310, 311, 58 S.Ct. at page 915; cf. Fargo v. Michigan, 121 U.S. 230, 7 S.Ct. 857, 30 L.Ed. 888; Philadelphia & Southern M.S.S. Co. v. Pennsylvania, 122 U.S. 326, 7 S.Ct. 1118, 30 L.Ed. 1200; Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217, 225, 227, 28 S.Ct. 638, 639, 52 L.Ed. 1031; Meyer v. Wells Fargo & Co., 223 U.S. 298, 32 S.Ct. 218, 56 L.Ed. 445; Crew Levick Co. v. Pennsylvania, 245 U.S. 292, 38 S.Ct. 126, 62 L.Ed. 295; Fisher's Blend Station v. State Tax Commission, 297 U.S. 650, 56 S.Ct. 608, 80 L.Ed. 956; see Western Live Stock v. Bureau of Revenue, supra, page 260, 58 S.Ct. at page 550. Such a multiplication of state taxes, each measured by the volume of the commerce, would reestablish the barriers to interstate trade which it was the object of the commerce clause to remove. Unlawfulness of the burden depends upon its nature measured in terms of its capacity to obstruct interstate commerce, and not on the contingency that some other state may first have subjected the commerce to a like burden.
Ficklen v. Shelby County Taxing District, supra, which the Washington Supreme Court thought sustained its decision, upheld a state license tax imposed upon the privilege of doing a brokerage business within the state and measured by the gross receipts of commissions from sales of merchandise shipped into the state for delivery after the sales were made. Although the tax, measured by gross receipts, to some extent burdened the commerce, it was held that the burden did not infringe the commerce clause. Since it was apportioned exactly to the activities taxed, all of which were intrastate, the tax was fairly measured by the value of the local privilege or franchise. New York, L.E. & W.R. Co. v. Pennsylvania, 158 U.S. 431, 15 S.Ct. 896, 39 L.Ed. 1043; American Manufacturing Co. v. St. Louis, supra; Utah Power & Light Co. v. Pfost, 286 U.S. 165, 52 S.Ct. 548, 76 L.Ed. 1038; Coverdale v. Arkansas-Louisiana Pipe Line Co., supra. Neither the tax in the Ficklen Case nor that upheld in American Manufacturing Co. v. St. Louis, supra, was open to the objection directed here to the present tax and sustained in Adams Manufacturing Co. v. Storen, supra, page 311, 58 S.Ct. at page 915, that the tax is measured by gross receipts from activities in interstate commerce conducted both within and without the taxing state and that the exaction is of such a character that if lawful it might be laid to the fullest extent by the states in which the merchandise is sold as well as by those from which it is shipped. See Western Live Stock v. Bureau of Revenue, supra, page 260, 58 S.Ct. at page 550.
For more than a century, since Brown v. Maryland, 12 Wheat. 419, 445, 6 L.Ed. 678, it has been recognized that under the commerce clause, Congress not acting, some protection is afforded to interstate commerce against state taxation of the privilege of engaging in it. Webber v. Virginia, 103 U.S. 344, 26 L.Ed. 565; Western Union Telegraph Co. v. Texas, 105 U.S. 460, 26 L.Ed. 1067; Robbins v. Shelby County Taxing District, supra; Leloup v. Mobile, 127 U.S. 640, 8 S.Ct. 1380, 32 L.Ed. 311; Brennan v. Titusville, 153 U.S. 289, 14 S.Ct. 829, 38 L.Ed. 719; International Text-Book Co. v. Pigg, 217 U.S. 91, 30 S.Ct. 481, 54 L.Ed. 678, 27 L.R.A.,N.S., 493, 18 Ann.Cas. 1103; Fisher's Blend Station v. State Tax Commission, supra; Adams Manufacturing Co. v. Storen, supra. For half a century, following the decision in Philadelphia & S.M. Steamship Co. v. Pennsylvania, 122 U.S. 326, 7 S.Ct. 1118, 30 L.Ed. 1200, it has not been doubted that state taxation of local participation in interstate commerce, measured by the entire volume of the commerce, is likewise foreclosed. During that period Congress has not seen fit to exercise its constitutional power to alter or abolish the rules thus judicially established. Instead, it has left them undisturbed, doubtless because it has appreciated the destructive consequences to the commerce of the nation if their protection were withdrawn. Meanwhile Congress has accommodated its legislation, as have the states, to these rules as an established feature of our constitutional system. There has been left to the states wide scope for taxation of those engaged in interstate commerce, extending to the instruments of that commerce, to net income derived from it, and to other forms of taxation not destructive of it. See Western Live Stock v. Bureau of Revenue, supra, page 254 et seq., 58 S.Ct. at page 548, and cases cited.
Mr. Justice BUTLER.
Mr. Justice McREYNOLDS and I concur in the result.
Appellant is engaged exclusively in interstate commerce, a part of which is carried on in the State of Washington. For the privilege of doing that business the state statute purports to tax its gross earnings at the rate of one-half of one per cent. The exaction is plainly repugnant to the commerce clause. Philadelphia & Southern M.S.S. Co. v. Pennsylvania, 122 U.S. 326, 7 S.Ct. 1118, 30 L.Ed. 1200; Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217, 28 S.Ct. 638, 52 L.Ed. 1031; Meyer v. Wells Fargo & Co., 223 U.S. 298, 300, 32 S.Ct. 218, 219, 56 L.Ed. 445; New Jersey Bell Telephone Co. v. State Board, 280 U.S. 338, 346, 50 S.Ct. 111, 113, 74 L.Ed. 463; Fisher's Blend Station v. State Tax Comm., 297 U.S. 650, 655—656, 56 S.Ct. 608, 610, 80 L.Ed. 956; Puget Sound Co. v. Tax Comm., 302 U.S. 90, 94, 58 S.Ct. 72, 74, 82 L.Ed. 68. See Matson Nav. Co. v. State Board, 297 U.S. 441, 444, 56 S.Ct. 553, 554, 80 L.Ed. 791. Reversal appropriately may be based on citation of these decisions without more.
Mr. Justice BLACK, dissenting.
'Equality is the theme that runs through all the sections of the statute'1 of the State of Washington here considered. The statute imposes a general, non-discriminatory tax—measured by gross receipts—upon all business operating in that State. The intended equality of the statute will become unequality by the judgment of this Court here, because appellant and all other businesses in Washington that receive income for selling Washington products in that and other States, are exempted from the tax. Appellant is exempted from past, present and future payments of this tax. Not so, however, as to past, present, or future payments by Washington businesses selling only to citizens of that State. They must bear the entire burden of the tax. Thus the judgment here, framed to prevent conjectured future, possible not present and actual—discrimination against interstate commerce, makes of this statute with equality as its theme, an instrument of discrimination against Washington intrastate businesses. Appellant, a Washington agent or broker selling Washington products in that State and elsewhere, can now do so freed from this business tax. Washington agents and brokers selling the same products to Washington citizens (and all other local businesses) must pay. Washington's intra-state commerce thus will 'pay its way;'2 interstate commerce need not.
In 1933, Washington's system of taxation failed to supply adequate revenue to support activities essential to the welfare of its people. Mounting delinquencies due to burdensome taxes on property led the State legislature to conclude that property taxes had to be reduced. This reduction was made. Then, forced to seek new sources of revenue,3 the State turned—as did many other States faced with similar needs4—to a general, non-discriminatory excise tax upon business carried on in Washington, measured by gross receipts. This general and non-discriminatory tax enabled 'the common schools of the state * * * to operate the full school term.'5 While those engaged in interstate businesses have enjoyed the property tax reduction in common with all Washington businesses, the exemption from taxation here granted appellant forces intra-state businesses to bear the entire burden of the excise that replaced the repealed property taxes.6 Only intra-state business is required to contribute under this excise to the support of the State government that affords protection to both interstate and local business.7
Appellant, a Washington corporation, serves—under a contract made in Washington—as sales agent for Washington apple growers. Its agents sell these Washington-grown apples in Washington and other States. The Washington excise tax is measured by appellant's gross income—received in Washington—and earned solely by selling apples grown in and shipped from that State.8
No other State in which appellant's agents perform sales services has imposed a similar tax upon appellant measured by any part of its gross receipts. Such an eventually—if it should occur is given the title of 'multiple taxation.' And such conjectured 'multiple taxation' would be—it is said—a violation of that Clause of the Constitution which gives Congress power to regulate commerce among the States. Thus far, Congress has not deemed it necessary to prohibit the States from levying taxes measured by gross receipts from interstate commerce. While there are strong logical grounds upon which this Court has based its invalidation of State laws actually imposing unjust, unfair, and discriminatory burdens against interstate commerce as such,9 the same grounds do not support a judicial regulation designed to protect commerce from validly enacted non-discriminatory State taxes which do not—but may sometime—prove burdensome. With reference to the possible invalidity of another phase of this same Washington tax program by reason of conjectured future taxes of other States, this Court has said:10 'A state, for many purposes, is to be reckoned as a self-contained unit, which may frame its own system of burdens and exemptions without heeding systems elsewhere. If there are limits to that power, there is no need to mark them now. It will be time enough to mark them when a taxpayer paying in the state of origin is compelled to pay again in the state of distination.'
So here, if national regulation to prevent 'multiple taxation' is within the constitutional power of this Court, it would seem to be time enough to consider it when appellant or some other taxpayer is actually subjected to 'multiple taxation.'
Unless we presuppose that the conjectured tax on appellant's gross income by another State would be valid, appellant has not even shown a hypothetical possibility of injury. Certainly, Washington's law, enjoying a strong presumption of constitutionality, would not be invalidated because of apprehension that another State might lay a tax on appellant's income which is invalid and unenforceable. Any other State's tax on appellant which directly discriminates against interstate commerce, could not (together with Washington's tax) create a 'multiple burden.' This is so, because such a discriminatory tax law, standing alone, would be held to violate the Commerce Clause.11 Every State has the right to utilize gross receipts as the measure of taxes which it has the power to impose.12 Washington—it is admitted—had the power to tax appellant save for the possibility of 'multiple taxation.' Since 'multiple taxation' can only result if another State passes a valid, non-discriminatory tax law, two non-discriminatory State laws when combined become invalid and discriminatory under the Commerce Clause, as a result of the judgment here. This is the consequence of departing from the sound position that State laws are not invalid under the Commerce Clause unless they actually discriminate against interstate commerce or conflict with a regulation enacted by Congress.
Appellant is here specifically exempted from Washington's nondiscriminatory 'tax for the act or privilege of engaging in business activities' in Washington because of conjectured similar taxation of appellant in othr States. However, the principles announced in the first three cases relied on by the majority13 would constitute authority for exempting appellant's agents from a tax on the privilege of engaging in the business of selling and delivering apples 'in other States to which (appellant's) commerce extends.' These principles were there applied by this Court to invalidate taxes on the privilege of negotiating interstate sales, levied by States in which the purchasers resided. In one of the cases (Caldwell v. North Carolina, decided in 1903), this Court observed (pages 632, 633, 23 S.Ct. page 233) 'that efforts to control commerce of this kind, in the interest of the states where the purchasers reside, have been frequently made in the form of statutes and municipal ordinances, but * * * such efforts have been heretofore rendered fruitless by the supervising action of this court.' (Italics supplied.) The reasoning of these three cases, however, does not support the judgment here which invalidates a privilege tax levied, not by the State where the apples were purchased, but by the State where the apples were grown, where the appellant does business, and to which all proceeds from sales made by appellant are remitted. This is especially true since the three earlier decisions assumed that a privilege tax imposed by an interstate business's State of residence (such as this Washington tax on appellant) would be valid. In Robbins v. Shelby County Taxing District, supra, at page 498, 7 S.Ct. at page 596 the Court—in explaining that the levy by the State of purchase of a tax on the privilege of selling would discriminate against out of State businesses—said: 'it is presumable, * * * (that) the merchants and manufacturers of other states in the places where they reside' are taxed for their licensed businesses there. In showing that 'the tax * * * (was) discriminative against the merchants and manufacturers of other states' the Court also stated that '* * * it not only operates as a restriction upon interstate commerce, but * * * it is intended to have that effect as one of its principal objects.' Appellant's business is exempted here from a privilege tax in its State of residence, and approval is given authorities exempting such business from privilege taxes in other States where appellant's activities are carried on. Thus, these three cases stand between appellant and conjectured 'multiple taxation' in other States where its agents sell apples. The exemption of interstate business from the type of State taxation here involved is now made complete.
A business engaging in activities in two or more States should bear its part of the tax burdens of each. If valid, non-discriminatory taxes imposed in these States create 'multiple' burdens, such 'burdens' result from the political subdivisions created by our form of government. They are the price paid for governmental protection and maintenance in all States where the taxpayer does business. A State's taxes are not discriminatory if the State treats those engaged in interstate and intra-state business with equality and justice. If the combined valid and non-discriminatory taxes of many States raise a problem, only Congress has power to consider that problem and to regulate with respect to it. Neither a State, nor a State with the approval of this Court, has the constitutional power to enact rules to adjust and govern conflicting State interests in interstate commerce.
Legislative inquiry might disclose to Congress that the speculative danger of injury to interstate commerce is more than offset by the certain injury to result from depriving States of a practical method of taxation. It might appear to Congress that the adoption of a rule against State taxes measured by interstate commerce gross receipts would deprive the States of a potent weapon useful in preventing evasion of State taxes.
This Court's rule would permit Washington to tax appellant's net income. But determination and collection of taxes on net incomes are often very difficult because corporate profits and income may be isolated or hidden by accounting methods, holding companies and intercorporate dealings. A substantial portion of the nation's commerce is carried on by corporations with far-flung business activities in many States. Intercorporate relations may assume 'their rather cumbersome and involved nature for the purpose of evading (a State) * * * tax' on income and to 'remove income from the state though still creating it within the state.'14 Even 'profits themselves are not susceptible of ascertainment with certainty and precision except as a result of inquiries too minute to be practicable.'15
Congress might conclude that the States should not be prohibited from utilizing nondiscriminatory gross receipts taxes for State revenues, because there are 'justifications for the gross receipts tax. * * * It has greater certitude and facility of administration than the net income tax, an important consideration to taxpayer and tax gatherer alike. And the volume of transactions indicated on the taxpayer's books may bear a closer relation to the cost of governmental supervision and protection than the annual profit and loss statement.'16
Only a comprehensive survey and investigation of the entire national economy—which Congress alone has power and facilities to make—can indicate the need for, as well as justify, restricting the taxing power of a State so as to provide against conjectured taxation by more than one State on identical income. A broad and deliberate legislative investigation—which no Court can make—may indicate to Congress that a wise policy for the national economy demands that each State in which an interstate business operates be permitted to apply a non-discrimi natory tax to the gross receipts of that business either because of its size and volume or partially to offset the tendency toward centralization of the nation's business.17 Congress may find that to shelter interstate commerce in a tax exempt refuge—in the manner of the judgment here—is to grant that commerce a privileged status over intra-state business, contrary to the national welfare.
It is indicated, however, that Washington might have validly apportioned its fair share of appellant's gross income for taxation. To say that a single State can—subject to supervision and approval by this Court—enact regulations apportioning its share of the taxable income from interstate commerce, is to transfer the constitutional power to regulate such commerce from Congress to the States and Federal courts to which the Constitution gives no such power. The Constitution contemplates that Congress alone shall provide for necessary national uniformity in rules governing foreign and interstate commerce.18 Rules to further free trade among the States by apportionment or division of taxes on such commerce, are regulations. Both the necessity for such a rule, and the determination and enactment of a regulation to put it into effect, call for facilities and powers possessed neither by a State nor by the courts. A State legislature attempting to put upon interstate business its apportioned share of the burden of taxation is 'faced with the impossibility of allocating specifically the profits earned by the processes conducted within' the borders of the State.19 If an 'apportionment' between States of taxes on interstate business is to be made, it cannot be accomplished without national inquiry and national action.
While some formulas for apportionment devised by States have been approved by this Court,20 others have been invalidated.21 A formula applied by Connecticut was held valid,22 but a similar formula was held invalid when adopted in North Carolina.23 The litigation which has followed in the wake of State attempts at apportionment has confirmed, in the opinion of many, the wisdom of the Founders in denying to the States and courts, and granting to the Congress, exclusive power over interstate commerce. Departures from this principle have, as here, left intra-state businesses usually comparatively small—to bear the entire burden of taxes invalidated as to interstate businesses, while interstate businesses—usually conducted on a large scale—have been exempted. Should Washington attempt an apportionment, the fate of its formula would be uncertain until this Court passes upon its fairness. A State's inability to obtain necessary data and information as a basis of a formula for apportionment between itself and the other forty-seven States, indicates in advance that its apportionment might be invalidated. When State statutes of apportionment come here this Court is unable to make the broad national inquiry necessary to reach an informed conclusion on this question of economic policy.
But Congress has both the facilities for acquiring the necessary data, and the constitutional power to act upon it. 'The power over commerce * * * was one of the primary objects for which the people of America adopted their government, and must have been contemplated in forming it.'24 The 'disastrous experiences under the Confederation, when the states vied in discriminatory measures against each other'25 united the Constitutional Convention in the conviction that some branch of the Federal government should have exclusive power to regulate commerce among the States and with foreign nations. Our Constitution adopted by that Convention divided the powers of government between three departments, Congress, the Executive and the Judiciary. It allotted to Congress alone the 'Power * * * To regulate Commerce with foreign Nations, and among the several states, * * *.' Congress is the only department of our government—State or Federal—vested with authority to determine whether 'multiple taxation' is injurious to the national economy; whether national regulations for division of taxes measured by interstate commerce gross receipts should or should not be adopted; and what regulations, if any, should protect interstate commerce from 'multiple taxation.' It 'is the function of this court to interpret and apply the law already en acted, but not, under the guise of construction, to provide a more comprehensive scheme of regulation than Congress has decided upon. Nor, in the absence of Federal action, may we deny effect to the laws of the state enacted within the field which it is entitled to occupy until its authority is limited through the exertion by Congress of its paramount constitutional power.'26
Until 1936,27 this Court had never stricken down—as violating the Commerce Clause—a uniform and non-discriminatory State privilege tax measured by gross receipts, and constituting an integral element of a comprehensive State tax program. In Philadelphia & S. Mail Steamship Co. v. Pennsylvania, 122 U.S. 326, 7 S.Ct. 1118, 30 L.Ed. 1200, decided half a century ago and relied upon to support the judgment here, this Court did not determine that such a general business tax—applied to all businesses within a State—could not be measured by interstate commerce gross receipts. On the contrary, the Court pointed out that the invalidated tax was 'a tax on transportation only' (page 345, 7 S.Ct. page 1124), and that even one engaged in transportation could 'like any other citizen, * * * be personally taxed for the amount of his property or estate, without regard to the source from which it was derived, whether from commerce or banking or any other employment.' That, as the Court made clear, was 'an entirely different thing from laying a special tax upon his receipts in a particular employment.' (page 342, 7 S.Ct. page 1123) Since the Philadelphia & S. Mail Steamship Co. Case, this Court has sustained many State taxes measured by receipts both from interstate and intra-state commerce.28 It was not until the decisions in the cases of Crew Levick Co. v. Pennsylvania, 245 U.S. 292, 296, 38 S.Ct. 126, 128, 62 L.Ed. 295, and United States Glue Co. v. Oak Creek, 247 U.S. 321, 329, 38 S.Ct. 499, 501, 62 L.Ed. 1135, Ann.Cas.1918E, 748, decided 1917 and 1918, respectively, that this Court first tentatively announced, by way of dicta, a rule condemning State taxes based on gross receipts from interstate commerce. The full-blown rule under which the Federal courts strike down generally applied non-discriminatory State taxes measured by gross receipts from interstate commerce ripened into its present expanded form only eight months ago (Adams Manufacturing Co. v. Storen, supra, May 16, 1938). This recent judicial restriction—still less than a year old—on the power of the States to levy general gross receipts taxes, cannot be justified or validated by claiming prestige from advanced age.
Since the Constitution grants sole and exclusive power to Congress to regulate commerce among the States, repeated assumption of this power by the courts—even over a long period of years—could not make this assumption of power constitutional. April 25, 1938, this Court overruled and renounced an unconstitutional assumption of power by the Federal courts based on a doctrine extending back through an unbroken line of authority to 1842.29 In overruling, it was said: 'We merely declare that in applying the doctrine (declared unconstitutional) this Court and the lower courts have invaded rights which in our opinion are reserved by the Constitution to the several states.' At page 80, 58 S.Ct. at page 823. A century old rule had produced 'injustice and confusion' and 'the unconstitutionality of the course pursued * * * (had become) clear * * *.' Pages 77, 78, 58 S.Ct. page 822. That decision rested upon the sound principle that the rule of stare decisis cannot confer powers upon the courts which the inexorable command of the Constitution says they shall not have. State obedience to an unconstitutional assumption of power by the judicial branch of government, and inaction by the Congress, cannot amend the Constitution by creating and establishing a new 'feature of our constitutional system.' No provision of the Constitution authorizes its amendment in this manner.
It is as essential today, as at the time of the adoption of the Constitution, that commerce among the States and with foreign nations be left free from discriminatory and retaliatory burdens imposed by the States. It is of equal importance, however, that the judicial department of our government scrupulously observe its constitutional limitations and that Congress alone should adopt a broad national policy of regulation—if otherwise valid State laws combine to hamper the free flow of commerce. Doubtless, much confusion would be avoided if the courts would refrain from restricting the enforcement of valid, nondiscriminatory State tax laws. Any belief that Congress has failed to take cognizance of the problems of conjectured 'multiple taxation' or 'apportionment' by exerting its exclusive power over interstate commerce, is an inadequate reason for the judicial branch of government—without constitutional power—to attempt to perform the duty constitutionally reposed in Congress. I would return to the rule that—except for State acts designed to impose discriminatory burdens on interstate commerce because it is interstate—Congress alone must 'determine how far (interstate commerce) * * * shall be free and untrammelled, how far it shall be burdened by duties and imposts, and how far it shall be prohibited.'30
For these and other reasons set out elsewhere31 I believe the judgment of the Supreme Court of Washington should be affirmed.
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Henneford v. Silas Mason Co., 300 U.S. 577, 583, 57 S.Ct. 524, 527, 81 L.Ed. 814.
Cf. Postal Tel.-Cable Co. v. Richmond, 249 U.S. 252, 259, 39 S.Ct. 265, 266, 63 L.Ed. 590.
Fifth Biennial Report, Tax Commission of Washington; 'The Sales Tax in the American States,' Haig & Shoup (1934), p. 309 et seq.
At least eleven States—most of them recently—have imposed gross income or gross sales taxes upon the privilege of doing business within their respective borders. See, 'Tax Systems of the World,' 7th Ed. (CCH), pp. 153 to 156. While these laws vary in application, several may be generally characterized as similar to the Washington tax. See, 'State Law Index' No. 5, p. 673 (Legislative Reference Service, Library of Congress); Fifth Biennial Report, supra; dissent, Adams Manufacturing Co. v. Storen, 304 U.S. 307, 317, 58 S.Ct. 913, 918, 82 L.Ed. 1365, 117 A.L.R. 429, footnote 4.
Fifth Biennial Report, supra, p. 8.
Cf. Cudahy Packing Co. v. Minnesota, 246 U.S. 450, 453, 454, 38 S.Ct. 373, 374, 62 L.Ed. 827; United States Express Co. v. Minnesota, 223 U.S. 335, 345, 347, 32 S.Ct. 211, 215, 56 L.Ed. 459.
Woodruff v. Parham, 8 Wall. 123, 137, 19 L.Ed. 382.
While about 25% of appellant's business relates to the sale of Oregon-grown apples, the State of Washington made no contention that it could under its statute impose a tax upon appellant's receipts from the sale of Oregon-grown apples. The judgment of the State court from which appeal was taken expressly states: 'the court * * * considered * * * the stipulation between the parties that the State makes no claim to the tax upon the Oregon business of * * * (appellant) even though it clears through * * * (appellant's) Seattle office,' and was 'of the opinion that the business of * * * (appellant), originating in the State of Washington is taxable.' (Italics supplied.) In affirming this judgment the Supreme Court of Washington pointed out (page 1018) that appellant was denying 'the state tax commission's claim of a tax liability on the total commissions appellant receives from the growers for Washington-grown food sold and shipped to parts within and without this state * * *.' (Italics supplied.)
Welton v. State of Missouri, 91 U.S. 275, 23 L.Ed. 347; Walling v. Michigan, 116 U.S. 446, 6 S.Ct. 454, 29 L.Ed. 691; Darnell & Son Co. v. Memphis, 208 U.S. 113, 28 S.Ct. 247, 52 L.Ed. 413; cf. Philadelphia & S. Mail Steamship Co. v. Pennsylvania, 122 U.S. 326, 342, 344, 345, 7 S.Ct. 1118, 1124, 30 L.Ed. 1200.
Henneford v. Silas Mason Co., supra, at page 587, 57 S.Ct. at page 529.
See Note 9, supra; cf. Sonneborn Bros. v. Cureton, 262 U.S. 506, 516, 43 S.Ct. 643, 646, 67 L.Ed. 1095; Pacific Co. v. Johnson, 285 U.S. 480, 493, 52 S.Ct. 424, 427, 76 L.Ed. 893.
New York Rapid Transit Corp. v. New York, 303 U.S. 573, 582, 58 S.Ct. 721, 726, 82 L.Ed. 1024.
Robbins v. Shelby County Taxing District, 120 U.S. 489, 7 S.Ct. 592, 30 L.Ed. 694; Caldwell v. North Carolina, 187 U.S. 622, 23 S.Ct. 229, 47 L.Ed. 336; Real Silk Hosiery Mills v. Portland, 268 U.S. 325, 45 S.Ct. 525, 69 L.Ed. 982.
Palmolive Co. v. Conway, D.C., 43 F.2d 226, 230, certiorari denied 287 U.S. 601, 53 S.Ct. 8, 77 L.Ed. 524; see, Magill 'Allocation of Income by Corporate Contract,' 44 Harvard Law Review 935; 'Interstate Allocation of Corporate Income for Taxing Purposes' (note) XL Yale Law Review 1273; Huston 'Allocation of Corporate Net Income for Purposes of Taxation,' XXVI Ill.Law Review 725; Breckenridge, 'Tax Escape by Manipulations of Holding Company,' 9 No.Car.Law Review 189; Berle and Means, 'The Modern Corporation and Private Property' (1934), p. 202 et seq.
Cardozo, J., dissenting, Stewart Dry Goods Co. v. Lewis, 294 U.S. 550, 576, 55 S.Ct. 525, 536, 79 L.Ed. 1054.
New York Rapid Transit Corporation v. New York, supra, pages 582, 583, 58 S.Ct. page 726.
Cf. Brandeis, J., dissenting, Liggett Co. v. Lee, 288 U.S. 517, 574, 53 S.Ct. 481, 499, 77 L.Ed. 929, 85 A.L.R. 699: 'Businesses may become as harmful to the community by excessive size, as by monopoly or the commonly recognized restraints of trade. If the state should conclude that bigness in retail merchandising as manifested in corporate chain stores menaces the public welfare, it might prohibit the excessive size or extent of that business. * * * It was said in United States v. U.S. Steel Corp., 251 U.S. 417, 451, 40 S.Ct. 293, 299, 64 L.Ed. 343, 8 A.L.R. 1121, that the Sherman Anti-Trust Act (15 U.S.C.A. §§ 1—7, 15 note) did not forbid large aggregations; but the power of Congress to prohibit corporations of a size deemed excessive from engaging in interstate commerce was not questioned.'
Welton v. State of Missouri, supra, 91 U.S. pages 279, 280.
Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113, 121, 41 S.Ct. 45, 47, 65 L.Ed. 165.
Underwood Typewriter Co. v. Chamberlain, supra; Bass, etc., Ltd. v. State Tax Comm., 266 U.S. 271, 45 S.Ct. 82, 69 L.Ed. 282; cf. Nat. Leather Co. v. Massachusetts, 277 U.S. 413, 48 S.Ct. 534, 72 L.Ed. 935.
Hans Rees' sons v. North Carolina, 283 U.S. 123, 51 S.Ct. 385, 75 L.Ed. 879; cf. Wallace v. Hines, 253 U.S. 66, 40 S.Ct. 435, 64 L.Ed. 782; Alpha Portland Cement Co. v. Massachusetts, 268 U.S. 203, 45 S.Ct. 477, 69 L.Ed. 916, 44 A.L.R. 1219.
Underwood Case, supra.
Rees' Case, supra.
Gibbons v. Ogden, 9 Wheat. 1, 190, 6 L.Ed. 23.
The Minnesota Rate Cases, 230 U.S. 352, 398, 33 S.Ct. 729, 739, 57 L.Ed. 1511, 48 L.R.A.,N.S., 1151, Ann.Cas.1916A, 18. See also, Houston, E. & W. & Texas Ry. Co. v. United States, The Shreveport Case, 234 U.S. 342, 350, 34 S.Ct. 833, 835, 58 L.Ed. 1341. 'The power to regulate commerce among the several States was vested in Congress in order to secure equality and freedom in commercial intercourse against discriminating State legislation * * *.' Dubuque & S. C. Railroad Co. v. Richmond, 19 Wall. 584, 589, 22 L.Ed. 173. See also, County of Mobile v. Kimball, 102 U.S. 691, 697, 26 L.Ed. 238.
The Minnesota Rate Cases, supra, page 433, 33 S.Ct. page 754.
Fisher's Blend Station v. Tax Comm., 297 U.S. 650, 56 S.Ct. 608, 80 L.Ed. 956; see Adams Manufacturing Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365,
See notes 17, 18 and 19, dissent, Adams Manufacturing Co. v. Storen, supra, page 329, 58 S.Ct. page 924.
Erie R. Co. v. Tompkins, 304 U.S. 64, 58 S.Ct. 817, 82 L.Ed. 1188, 114 A.L.R. 1487.
Welton v. State of Missouri, supra, 91 U.S. at page 280.
See dissent, Adams Mfg. Co. v. Storen, 304 U.S. 307, 316, 58 S.Ct. 913, 918, 82 L.Ed. 1365, 117 A.L.R. 429.
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Richard Gutierrez was born in Albuquerque, New Mexico on July 31, 1940. The son of Raymond Gutierrez & Alice McGrath. Richard is survived by his loving wife, Sara Gutierrez, his son Ricky Gutierrez & wife Kelly, his sister's Tillie Potter, MaryAnn Sheyka, brother Ray Gutierrez, three step-children, five grandchildren, sister in law, Deyanira Tello & family.


This transcription was done by Ken and Laurie Huffman from the microfilm. It is not yet complete. The transcription process used is to go through once to collect all the readable information. The second pass verifies the correctness of the transcription and gives focused attention on the areas that were difficult to read. Pass one of the process is completed.
Note also that some columns of information are not provided in this transcription. These columns were left out because no information was contained in them or they do not contain any important genealogical information. There is enough identifying information to locate each individual or family in the original record where all the information is contained.
Another project that needs to be done is to normalize or standardize the spellings of the surnames. Until then, it is recommended that you check all the phonetic spellings of the surnames being searched, ie. Nite, Night, and Knight.
As of 11/30/99, some normalization of spellings has been done but not all. The major changes have been to the links between the index and the pages. The index has been broken up into smaller chunks to enhance loading time. And Finally... a lot of typos have been corrected. There are still a lot of corrections to go.
One thing I noticed is that often the family you are seeking has the surname obscured by the top of the browser window. This may occur only on some browsers. Scan the whole page before giving up. As always, send email if you have problems.


On December 13-14, 2017, CAIDA and the Massachusetts Institute of Technology (MIT) will host the (invitation-only) 8th interdisciplinary Workshop on Internet Economics (WIE) at the University of California San Diego in La Jolla, CA.
What do we know about the economics of the Internet ecosystem?
What should a new Telecommunications Act look like?
What data is needed in order to understand the state of the Internet and its future trajectory?
We have reached our target capacity for this workshop. Registration for WIE 2017 is closed, and we will not be accepting any more registrants.
16:30 - 17:30 Open discussion and roundtable: How can (what kind of) measurement help?
Richard Clarke (AT&T), Will FTTH be the principal technology for very high speed Internet access?
kc claffy (CAIDA/UC San Diego), Platform for Applied Network Data Analysis (PANDA): What do we need to know about the Internet?
What data do people want to see?
What milestones should PANDA project aim at?
For this workshop, attendees are expected to make their own hotel reservations and transportation arrangements from their hotels to the workshop. For CAIDA's list of local hotels including shuttle availability, see the Local Hotels list (PDF).
This workshop is being held in the Weaver Cemter at the Institute of the Americas on the University of California (UC San Diego) campus.
Parking Permits: Parking permits are required to park on UC San Diego Campus. On arrival to campus on the morning of Day 1, check in with a CAIDA staff member waiting in front of the handicap spots on International Lane near the Institute of the Americas plaza. Tell them that you are here for WIE, and we will give you a complimentary parking permit for the day, and then point you to the Pangea Parking Structure for parking. Late arrivals can purchase permits at the paystations in Pangea Parking Structure for $20/day.
Please be sure to read the directions on the parking permit. Parking is limited. The penalty for an improperly parked car is at least $65 per day. We cannot be held responsible for citations issued for parking in an incorrect space or improperly displaying your permit.


Crystal moved to Chicago as a teenager, ultimately auditioning for the ninth season of American Idol. Crystal's time on the show proved to be well spent, as she immediately left the soundstage for the recording studio. Since her introduction to the world through television, Crystal has released two LPs, two EPs, and several singles. Additionally, she has used her talents to benefit several causes close to her heart and has become an advocate and inspiration for people living with Type 1 Diabetes.
The accomplished singer-songwriter is set to release a new project – a live album, recorded at the Kitchen Sink Studio in Santa Fe, New Mexico, cleverly titled Alive. Not only is the title a play on words, representing the rawness of the tracks, but it pertains to the place where Crystal currently is in her life. That place is one of joy, fulfillment, and stability for Crystal and her eight-year-old son, Tony.


FPV pilot itwillbefun, takes us on a tour of Emerald Isle in Ireland, making the most of his aerial vantage point. While there, he created this freestyle reel, which takes us through the isle's best features including its steep sea cliffs, mossy forest, calm seaside towns, and age-old ruins. Flying over the lush green landscapes, you realize how the isle got its name (and why this pilot has earned his handle as well).


text:
Phase Behavior of Supramolecular Diblock Copolymers
Edward H. Feng1, Won Bo Lee2, and Glenn H. Fredrickson2. (1) University of California, Berkeley, Department of Chemical Engineering, Berkeley, CA 94704, (2) Chemical Engineering, University of California, Santa Barbara, Department of Chemical Engineering, Santa Barbara, CA 93106
Supramolecular polymer systems consist of polymers with bonding groups that can form reversible inter-polymer linkages. In multi-component polymer systems, these reversible bonds play a key role in the self-assembly of these polymers into inhomogeneous phases. Moreover, these materials hold great technological promise as experiments have shown that temperature can be used to control the morphology and hence the material properties of the system. To understand the equilibrium phase behavior of these polymeric materials, we develop a field-theoretic model for a system in which an A and B homopolymer can reversibly bond to form a diblock copolymer. A free energy of bonding governs the strength of this reversible bond. Using self-consistent field theory, we calculate a mean-field phase diagram for a symmetric system in which the A and B homopolymers are the same length and occupy the same volume. For certain values of parameters, we find re-entrant phase behavior in which the system passes through a lamellar, a disordered and then another lamellar phase with decreasing temperature.
See more of #202 - Polymer Thermodynamics I (01A03)
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See more of The 2006 Annual Meeting

redpajama_set_name: RedPajamaCommonCrawl


text:
Award-Winning Sculptor Elizabeth Catlett Was A Member Of Delta Sigma Theta
Did you know that Elizabeth Catlett was a member of Delta Sigma Theta? Catlett pledged the Alpha Chapter of Delta Sigma Theta Sorority, Inc.
Elizabeth Catlett was an African American sculptor and graphic artist known for her 20th-century depictions of the African American female experience. She was born in Washington, D.C. in 1915. She is most known for her sculpting and print work.
2014.11 Elizabeth Catlett Sculpture Black Unity, 1968 21
She has won many awards including first prize at the 1940 American Negro Expo, the Distinguished Alumni Award from the University of Iowa in 1996, and an NAACP Image Award among others.
Share this article with your network and let them know about this interesting fact about Delta Sigma Theta.


text:
English urges Meath farmers and public to be part of CAP 2020 Consultation Process
The Minister for Agriculture, Food and the Marine, Michael Creed TD,
has announced his intention to launch a public consultation process on
the future of the CAP post 2020, and local Meath West Fine Gael T.D.
and Minister, Damien English, has urged all Meath farmers snd
interested members of the public to get involved and have their say.
Minister English noted that the Agri Food sector in Meath is worth
nearly half a Billion Euro to the local and national economy, and its
future must be safe guarded, especially in a post BREXIT European
Union.
A consultation meeting will take place in the Newgrange Hotel on
Tuesday, 13th February, which will be attended by Ministers Creed and
English, and Meath farmers are urged to attend that night between 8pm
and 10pm and have their say on the future of CAP. There will be public
meetings like Navan in other parts of the country also during February
The public meetings are part of a wider consultation process which
will be open for an eight week period from Friday 26th January 2018 to
Friday 23rd March 2018.
This consultation comes against the background of the launch of the
European Commission's Communication on the future of food and farming
last November 2017. With legislative proposals underpinning the future
CAP expected in June 2018, Irish citizens and farmers will now have an
opportunity to have an input.
Written submissions should be sent by email to
cap_post2020@agriculture.gov.ie or by post to EU Division, Department
of Agriculture, Food and the Marine, Floor 6 Centre, Agriculture
House, Kildare Street, Dublin 2 marked "Submission on CAP post 2020".
The deadline for receipt of submissions is 23rd March 2018.
A consultation document and blank submission form will be available on
the Department's website [from the 26th January 2018] at the following
https://www.agriculture.gov.ie/farmerschemespayments/
They will also be available on request from EU Division, telephone
number 01 6072183 or email to cap_post2020@agriculture.gov.ie
January 25, 2018 February 1, 2018 Admin Tagged Agriculture, CAP, Farming, Michael Creed	Leave a comment
English welcomes extension to closing date for submission of 2017 Nitrates Derogation Applications
Farming, Meath, North Meath, Wesmeath
Local Minister for Housing and Urban Renewal and Fine Gael T.D. for
Meath West, Damien English, has welcomed the news that the Department
of Agriculture, Food and the Marine has this week announced an
extension to the closing date for submission of 2017 Nitrates
Derogation applications.
Minister English said: "The decision to extend the closing date to
Thursday 13th April 2017 was taken in light of the significant
interest in new Derogation applications. I welcome this extra time for
farmers in Meath West."
Nitrates Derogation applications can only be submitted online using
the Department's on-line facilities. Farmers not already registered
for agfood.ie can do so by logging onto www.agfood.ie and clicking the
'Register' button.
The Nitrates Derogation documentation is available on the Department's
website at http://www.agriculture.gov.ie/ruralenvironment/environmentalobligations/nitrates/nitratesderogation/2017derogationforms/
March 16, 2017 Admin Tagged Agriculture, Farming	Leave a comment
Just over €31m paid to Meath farmers under 2016 Basic Payment Scheme – English
Farming, Food, Funding, Meath, Trim, Wesmeath
Fine Gael T.D. for Meath West and local Minister Damien English T.D.
has confirmed that just over €31 million has been paid out to farmers
in Co. Meath under the 2016 Basic Payment Scheme.
"The Minister for Agriculture, Michael Creed, has confirmed to me
that €31,098,025 has been paid out to farmers in Meath under the 2016
Basic Payment Scheme. Nationally, payments worth over €714 million
began issuing to in excess of 109,000 farmers last week.
"The Department has received 3,959 applications from Meath farmers
under the Basic Payment Scheme, with 3,354 paid out so far to the tune
of €31,098,025.
"In times of price volatility for farmers, it is crucial that these
payments are issued in the most efficient way possible to farmers here
in Meath who so depend on them. Minister Creed has prioritised the
delivery of these payments at the earliest possible date allowable
under EU legislation and it is good to note also that with the move to
full online application by 2018, the Department of Agriculture will be
able to introduce further efficiencies into the processing of
payments. This will make life a lot easier for farmers here in Meath.
"Minister Creed also confirmed that payments to farmers under the
Areas of Natural Constraints (ANC) Scheme also continue to issue as
cases are confirmed for payment. Under the ANC Scheme, €177 million
has now issued to some 82,000 farmers since payments commenced on 20th
September. The advance BPS payment and the ANC payments taken together
mean that over €890M has now issued to Irish farmers in the last
month. Payments under the Young Farmers Scheme and the coupled Protein
Aid will commence in December 2016.
"Advance payments will continue issuing regularly until late November,
with balancing payments to issue from the 1st of December. Any farmer
with a question in relation to their BPS or ANC payments, can contact
the Department at 076 106 4420. This helpline is running extended
hours- from 17th October to 29th October, farmers can ring the
Department between 9am and 8.30pm on weekdays and from 9am to 1pm on
Saturdays. I encourage any Meath farmer with a query about their
payment to contact this helpline, which is of great support to farm
families around the country."
October 24, 2016 Admin Tagged Agriculture, Farming, Meath	Leave a comment
Basic Farm Payments of almost €44.5m supporting farmers in Meath – English
Farming, Food, Funding
Minister for Skills, Research and Innovation and Fine Gael TD for Meath West, Damien English, has said that Basic Farm Payments of almost €44.5 million paid so far in 2015, are supporting Meath farmers.
"In Meath, 3,483 farmers have received Basic Farm Payments so far in 2015, making up 95.9% of payments. In 2016, €1.2 billion in direct funding will be made available from the EU to fund the Basic Payment Scheme nationally.
"This money is essential to support agriculture and farming families in Meath. Basic Farm Payments are also key to supporting the local economy as farmers can spend this money with local suppliers and in small businesses.
"The food industry in Ireland is worth €26 billion and directly employs 170,000 people. Farmers are at the centre of this and it is essential that we offer every support possible. For two successive budgets farming agri-taxation measures have played a central part in the Budget.
"Major new initiatives on 'Family Transfer Partnerships' have been introduced to assist in the transfer of land. We have also renewed relief measures on general stock income tax; for young trained farmers and registered farm partnerships. Stamp duty exemptions have been maintained on transfers of land to young trained farmers. This Government has also increased the tax free threshold for Capital Acquisitions Tax by about one quarter from €225,000 to €280,000.
"Changes made to the taxation of the self-employed will impact on most farmers who will benefit from the new €550 tax credit and reduced USC rates. These changes will mean over €800 in additional net income.
"In 2016, €494 million has been ring-fenced for the Rural Development Programme, a 12% increase; €195 million for Areas of Natural Constraint (ANCs); €35.8 million for TAMS, €52 million for the Beef Data Genomics Programme and €203 million for Agri–Environment Schemes including GLAS, AEOS and ORGANICS.
"This Government has prioritised agriculture and makes no apology for that. The agri-food sector has been essential in driving the recovery and is playing a major role as we work to keep the recovery going in Meath and in all parts of the country."
December 2, 2015 December 4, 2015 Admin Tagged Agriculture, Basic Payments, Farming, Meath, Meath West	Leave a comment
Minister English welcomes 2nd phase of GLAS scheme
Farming, Food, Funding, Meath, Wesmeath
Local Minister for Skills, Research and Innovation and Meath West Fine Gael T.D. Damien English has welcomed the launch this week of the second tranche of GLAS, the new agri-environmental scheme which replaces REPS and AEOS.
The first tranche of GLAS, which closed on 26 May this year, proved a huge success, attracting almost 27,000 applications. The second tranche will increase this to at least 35,000 and up to 40,000. The overall target for GLAS is to attract 50,000 farmers into the new scheme over its lifetime and Minister English commented that it was clear that GLAS was well on its way to meeting that target.
For the second tranche of GLAS, a number of adjustments to the available actions are being made, and farmers and their advisors are urged to familiarise themselves with them.
Minister English commented: "The Minister for Agriculture Simon Coveney T.D. has announced that he is publishing the Terms and Conditions for the second Tranche of GLAS immediately, along with the detailed Specification for Tranche 2 actions. Farmers and their advisors in Meath West should read these carefully. The live system for applications will then be opened will remain open for some six weeks. I urge Meath and Westmeath farmers to apply. As I have often said before the export value of Agricultural products is worth €493.8m to Meath and €216m to Westmeath. Agriculture is a huge industry locally & it supports thousands of direct & indirect jobs locally. GLAS and other iniatives from this Government help and support this important work by local farmers."
October 19, 2015 Admin Tagged Agriculture, Farming, GLAS, REPS, Simon Coveney	Leave a comment
Minister English meets with IFA in advance of Budget 2016
Farming, Food, Meath, Wesmeath
IFA Briefing for Budget 2016 at the Davenport Hotel, Dublin on Tuesday, 29 September 2015.
Photography by Brendan Duffy.
It was great to meet with the IFA locally and nationally today Tuesday 29th September in advance of Budget 2016.
Agriculture, and the wider agri-food sector is a major part of the Meath West economy, but it is often undersold, and under highlighted.
Thousands of jobs in Meath West are supported both on family farms, and in the wider food and drink processing sector. The value of agri-related exports arising from product in Meath is almost €0.5 Billion. In Co. Westmeath the value of agri-related exports arising from product in that County is almost €250 million.
This must be supported and encouraged into the future to promote even more local jobs and growth.
September 29, 2015 October 6, 2015 Admin Tagged Agriculture, Budget 2016, Farming, IFA, Meath, Westmeath	Leave a comment
MINISTER ENGLISH: MEATH & WESTMEATH FARMERS TO BENEFIT FURTHER FROM SUCCESSFUL ERADICATION OF BRUCELLOSIS
Farming, Meath, Wesmeath
€6 million annual saving to farmers in testing costs
Local Minister for Skills, Research and Innovation, and Meath West Fine Gael T.D. Damien English has welcomed the ending of pre-movement Brucellosis testing on both sides of the Border with effect from 28th September this year as good news for farmers in Counties Meath and Westmeath.
"Following the effective eradication of Brucellosis on the island, I am delighted that Minister for Agriculture Simon Coveney and his Northern Irish counterpart have decided to remove the legislative requirement for pre-movement testing for Brucellosis. This is a major landmark in the history of disease eradication in Ireland" Minister English stated.
Following the progressive and incremental removal of compulsory controls over the last number of years, the most recent of which was the ending of Annual Round testing from the beginning of 2015, the cessation of compulsory pre-movement testing means that routine on-farm brucellosis testing will no longer be required in the Irish State.
This, according to the Department of Agriculture, will result in significant savings for livestock farmers in testing costs, estimated at €6m per annum.
September 23, 2015 September 25, 2015 Admin Tagged Brucellosis, Farming, Simon Coveney	Leave a comment
€500 million EU aid package will benefit farmers in Meath & Westmeath – Minister English
Minister Coveney working to negotiate a positive outcome for Irish farmers
Local Minister for Skills, Research and Innovation and Meath West Fine Gael T.D. Damien English has said that a €500 million EU aid package for farmers will be of significant benefit for farmers in Counties Meath and Westmeath.
"The announcement of this €500 million EU aid package is good news for Meath West farmers. We are waiting to find out how much will be allocated to Irish farmers.
"This fund will be used to ensure the provision of a 70% rate of advance payment payable under the direct payment schemes. The package will also enable the introduction of APS (Aids to Private Storage) for cheese and pigmeat, with better conditions for APS for other products and the introduction of additional promotional measures. I also welcome the separate announcement by the European Commission that it will re-engage in discussions with the Russian authorities concerning the restrictions imposed on certain pigmeat products.
"Clarity is now needed on how this €500 million aid package will be disbursed between EU states. We also need to know full details of the measures the European Commission is envisaging to support the market In that respect.
"I welcome the commitment of my colleague the Minister for Agriculture, Food and the Marine, Simon Coveney to negotiate a positive outcome for Irish farmers. I am glad that the European Commission has addressed most of the points made by Ireland in the six-point plan that Minister Coveney presented to the Commission and the Council last week.
"Fine Gael is standing up for rural Ireland and working hard to spread the fruits of the economic recovery across the country. The Party's "Standing up for Rural Ireland" is focused on ensuring that the benefits of the economic recovery are felt in every town, village, parish and home across rural Meath and Westmeath."
September 12, 2015 September 25, 2015 Admin Tagged Agriculture, EU, Farming, Food	Leave a comment
Response to the BSE scare in Louth must be proportionate and bear in mind importance of Irish agri-food image
The news of a suspected case of BSE in Co. Louth is indeed worrying. Our first thoughts must be with the farmer concerned and their family at this stressful time as they await a second round of test results next week.
Our response, as politicians, as media, or whatever our role, must however be proportionate and evidence based. Our multi billion export driven agri-food sector, which is of such benefit to Counties like Louth, Meath and Westmeath is, after all, at stake.
Rather than scare mongering, the fact that this suspected case has been detected, and that the animal did not enter the food chain, are important facts to be highlighted and represent the robust nature of the ongoing monitoring systems we have in place which put public health and safety at the centre of all that we do, making Irish beef, and Irish food products generally, so desirable to an international buyer.
This week sees the conclusion of important negotiations between the Department and the main farming organisations on a new Farmers Charter. This again highlights the commitment to standards that underpins the approach taken both by the State and its farmers.
The Charter is an agreement between both parties on improving the standards, delivery targets, protocols and timelines for the Department's schemes and services, including on-farm inspections, and brings clarity to the arrangements around inspections.
The new Charter will now come into immediate effect and will be published. It will remain in place until 2020 coinciding with the lifetime of the current Pillar I and Pillar II schemes, and will be overseen by a Monitoring Committee involving both the Department and the main farming organizations.
June 12, 2015 September 1, 2015 Admin Tagged BSE, Farmers Charter, Farming, Louth	Leave a comment
Beef Genomics Programme deadline extension to benefit farmers in Meath West
Farming, Funding
The extension of the deadline for the Beef Data and Genomics Programme will give more Meath and Westmeath farmers the chance to apply. The new deadline for application to the scheme is Friday 5th June.
Already almost 15,000 farmers have applied for the Beef Data and Genomics Programme. I welcome the extension of the deadline for application to the scheme to Friday 5th of June, which will ensure that Meath and Westmeath farmers have every possible chance to apply.
I know that some beef farmers had concerns around the flexibility of being in a six year programme. However the Minister for Agriculture, Food and the Marine, Simon Coveney, has highlighted that many farmers have more land than is needed to qualify for the full payment under the scheme and so there won't be compliance issues if they are to sell off or lease some of their land within the six year time period. Where the land is sold, leased, gifted or willed, the obligations of the scheme will transfer to the new owner.
Farmers with any queries in relation to the scheme should read the Frequently Asked Questions document on the Department of Agriculture's website, or to contact the Department directly on Lo-call 1890 200 510 or 01 607 2000.
May 28, 2015 September 1, 2015 Admin Tagged Agriculture, Beef, Farming, Funding, Genomics	Leave a comment


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26 Feb SOCK BOOKS DELRAY FINAL
DELRAY BEACH, FLA. – Jack Sock just keeps on winning.
Sock, the World No. 21 top-ranked American, stretched his match record to start the season to 11-1 Saturday afternoon with a 6-4, 7-6(2) win against fellow American Donald Young in the first semifinal of the ATP World Tour Delray Beach Open.
Sock, the No. 3 seed here, has won all four of his matches in straight sets this week, setting him up for a chance to notch his third ATP World Tour singles title and second this year, having already hoisted the championship trophy at Auckland last month.
"I've definitely been playing with a lot of confidence so far this year," Sock said. "I started out the year with a title, which is the most ideal situation. It gives you that much more confidence going into the rest of the tournaments. I feel very strong, physically (and) mentally. The last few days I feel like I have a clear game plan of what I'm doing out there."
Sock will face off against the winner of Saturday night's other semifinal between top-seeded and World No. 4 Milos Raonic and No. 7 seed Juan Martin del Potro on Sunday at 3 p.m. on the Stadium Court at the Delray Beach Tennis Center.
Sock reeled off seven consecutive points after Young tallied the first two points of the second-set tiebreaker to clinch the match. The 24-year-old American now has won all three of his ATP World Tour meetings against the 27-year-old Young, who ousted No. 2 seed Ivo Karlovic in the second round here and reached the semifinals with a walkover win against qualifier Steve Darcis, who withdrew from the tournament for personal reasons following his quarterfinal win Thursday.
Sock said he wasn't sure what to expect from Young, who can keep opponents guessing on his style of play from match to match.
"He's just a tricky player in general," Sock said. "You don't really know what you're going to get. I was just fortunate to play good into the second set and get through in straights. I thought I returned very well today. It was the first lefty I played this week, it was swirling out there . . . so I thought I was hitting it pretty well."
Young was a finalist here at Delray Beach in 2015, losing to Karlovic that time, but fell a match short of reaching a Sunday match on this visit.
"Progress. A good two weeks," said Young, who appeared in his second consecutive ATP World Tour semifinal after also reaching the semis at Memphis last week. "I don't think either one of us played our best tennis today. I played the bigger points better than other matches, but not enough in the tiebreaker."
Sock credits his success so far this season with a more balanced mental approach to the game.
"I'm just trying to play very relaxed and I think when I do that, I play my best tennis," Sock said. "I still have that fire inside, but just kind of balancing it with just enjoying being out there as well."
The No. 2-seeded doubles team of American Rajeev Ram and South African Raven Klaasen punched their ticket into the finals with a 6-3, 3-6, 10-1 semifinal win against American Scott Lipsky and Jonathan Erlich of Israel in the first match of the afternoon.
It's the second consecutive year that Ram has played in a final on Sunday. He was the singles runner-up last year, losing to Sam Querrey in the final. Ironically, Lipsky was Ram's playing partner when they won the doubles title here in 2011.
"I've always done alright here and I'm happy to be back on Sunday again," Ram said. "The fans are great and it's a fun place to be for me. And being an American, to play in another tournament in the States is really nice."
Klaasen and Ram dramatically reversed the momentum that Erlich and Lipsky seemingly had switched to their side heading into the 10-point third-set tiebreaker. Klaasen and Ram lost the first point of the tiebreaker and then reeled off 10 consecutive points to clinch the match and a spot in the finals that will begin at 1 p.m. Sunday.
"Today, that was about as good as we can play in a 10-point (tiebreaker)," Klaasen said.


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Dr. Somaya Al-Ma'adeed, at the Forefront of Arabic Writer Identification
"While working for Bloomsbury Qatar Foundation Journals' QScience media organization from 2011 to 2016, we served QNRF as a publisher of their newsletter. Although credits have not been assigned or retained, I researched, interviewed and wrote this article, and it exists in the QNRF newsletter archives. It is linked out to the archives directly before the following text. Researchers and organizations will attest to my work if contacted. "
— Emily Alp
ARCHIVE. Dr. Somaya Al-Ma'adeed received her BSc in computer science from Qatar University in 1994. She received her MSc in mathematics and computer science from Alexandria University, Egypt, in 1999 and went on to get her PhD in computer science from Nottingham University in 2004. Since 1994, she has worked on research based at Qatar University, specializing in character recognition, writer identification, speech recognition, tendering systems and document management. Dr. Al-Ma'adeed has published around 20 papers in these areas and is currently an Assistant Professor in the Computer Science and Engineering Department at Qatar University.
Q: Your research has been drawing attention—can you explain what you are doing?
A: My work is about writer identification. Just as you can know people from their fingerprints, irises or faces, you can know people from their handwriting. Through research and experiment, we found that people can be distinguished only by their handwriting. In fact, the recognition rate is more than 90 percent, and this is useful.
So, for example, there was a criminal in the United States who kidnapped a child and killed him. They found him from his handwriting.
Q: What kinds of techniques are used to distinguish one type of handwriting from another?
A: Mostly we rely on features. For instance, we can tell a lot from the angles of handwriting. We measure angles within a pixel of space using computer software. We can perform different exercises like finding the sum all of the angles.
Angle is just one type of feature we analyze; there are more than 90 features to distinguish the handwriting. There is writer identification involving the signature, or identification involving regular writing. We look at both the small-scale and large-scale features. We discovered that some features are more distinguishable than other features, such as the degree of the angles. These are more consistent within the way a person writes, and with software, we can recognize the pattern of writing by the features.
Q: What made you interested in this?
A: I was interested in character recognition, how to know what people write in Arabic. If someone writes something in Arabic, how do we translate it into something that the computer recognizes? When I realized that this field was [saturated], I wanted to do something new.
I started this work on handwriting recognition by running a student senior project supported by an internal university grant, and I expanded it when I saw that it was working.
I'm the first person to conduct this specific kind of research in Arabic. I've been working in this field of pattern and character recognition, and I'm the lead principal investigator, collaborating with Ahmed Bouridane at Northumbria University in the UK.
Q: Any milestones you'd like to share?
A: In 2011, there were two competitions, one for writer identification and one for signature identification. These involved Arabic, English (Latin-based script) and Chinese. We organized the Arabic one, so we couldn't participate, but we won the Latin-based writer identification, for offline.
Q: What is offline?
A: The difference between offline and online is that for online subjects write in a test bed that's connected to the computer, and the computer senses the pressure and direction of the writing. This is easier than offline because there are more features to analyze and compare. For offline recognition, it's more difficult, and we won that for the Latin language.
Another competition involved signature identification, and, again, we won the Latin-based module. We are a team of one postdoc, one research assistant and two co-PIs, yet we are a strong collaboration, because each of us has different tasks, different specialties.
In this competition, we scored 100 percent on an English document and 90 percent on a Greek document. We submitted two features for each.
Q: How did you decide on two features?
A: Dr. Bouridane's features [of specialization] and mine combine in different ways. Features, like the direction of letters and the angle of lines, mix with other features. We can't know which feature is better. The choice also depends on the information in the database; in these competitions, they don't give you the whole dataset. We don't know which part we will analyze in advance; we work with what is provided. The features are embedded in mathematical formulas, and we have a program that combines features to find which work together better than others.
Q: Is it true that you are looking into patents around this work?
A: We are looking into patents, one covering signature identification, and one on writer identification. We haven't published a lot because it is difficult to get a patent if your methods are widely published.
To avoid publishing our work and results, we have published how we did in competitions. This allowed us to have a chance at the patent.
Q: What do you hope your research does for society?
A: I hope that it will be useful in forensic applications and in the courts to verify signatures on important documents. I'm sure it can be used in forensics.
I'm also working with the Minister of Interior now here in Qatar. We had a workshop where we invited him and asked him to show us what he does, and he showed us how they identify writers manually and we showed him how we can do that by computer.
In Qatar it's not legal or widely acceptable to collect online signatures; they must be in hardcopy. But in Europe, it's becoming more widespread so we hope that a new system will be accepted in here.
In the meantime, my students are working and learning from this. It is a senior project for them, to work with the software and analyze the features.
Q: Can you say a little about the support you have received from QNRF?
A: I am thankful to QNRF. They respond so well to our requests to adjust things when we needed to. They are very responsible. I thank Sheikha Mozah for establishing the NPRP fund, because five years ago Qatar University didn't have this kind of research activity. We were only teaching. We didn't have the resources to do research, so I feel lucky now.
Dr. Al-Ma'adeed, we thank you very much for this interview and wish you the best of luck with your future research.
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In Research, Science, Humanities Tags Arabic, Language, Writer Identification, Criminal, Investigation, Writing, Signature


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There's a special allure to West Texas.
At first glance, the landscape seems bland and unvaried. But over time, an appreciation begins to grow for its unique diversity and down-to-earth, home grown Texas ways.
This was the case for Western Texas College sophomore Beau Barrilleaux. On his first campus visit, he was a little taken aback by the starkness of the region compared to his hometown of Katy, Texas. "It seemed to be in the middle of nowhere," he recalled. After returning for a second visit on his way to Colorado for a family vacation, he realized that instead of being stark, West Texas defined beauty in its own way – wide open spaces, never ending horizons, and spectacular sunsets.
When Beau began his college search, Western Texas College wasn't anywhere on the radar. After looking at schools close to him, he reevaluated his priorities asking himself what did he love to do and where can he do it? The short answer? He loved Future Farmers of America (FFA) and showing swine. From there, he knew he needed to find a school to major in Agriculture and that also had a swine show team. After a quick Google search, Western Texas College made the top of the list.
Early in high school, Beau struggled to find his niche. Childhood dreams of one day being a professional athlete waned and little else inspired him towards a new goal. All that changed when he joined the FFA as a high school freshman.
"From the very first day I was an official FFA member" explained Beau, "I dove into it head first and did everything I possibly could." His agriculture teachers became powerful influences of his life, coaching him from a simple showman, to judge, and eventually into FFA leadership as an officer. He earned many awards including multiple grand and reserve grand champions, but more importantly, he learned life skills.
Beau brought these lessons to WTC and continues to do what he loves. While studying for his Associates Degree in Agriculture, he participates in the Ag Club where he currently serves as Vice President. Beau competes with the WTC Swine Show Team and Meats Judging Team around Texas and out of state. He also works part time at a local cattle operation prepping calves for the show circuit.
After finished at WTC, Beau plans to attend a four-year college to earn an agriculture degree and a teaching certificate. His agriculture teachers influenced him more than perhaps they even know. Beau hopes to share the same inspiration to his students as his teachers did for him. He plans to become an agriculture teacher himself and help students be more than they ever thought they could be right here in the heart of West Texas.