text:
Patch Tuesday preview for May: 7 bulletins (3 critical) for 23 vulnerabilities
Microsoft boots Chinese firm for leaking Windows exploit
Valentine's Day Patch Tuesday: Microsoft to Issue 9 Patches, 4 Critical
Patch Tuesday: Microsoft to release 6 patches, 1 critical
Microsoft announces 7 bulletins for May 2012 Patch Tuesday, closes book on MAPP data leak
By Colin Neagle
Assistant Community Editor, CSO |
Just hours after releasing the advance notification for May's Patch Tuesday release, which consists of seven bulletins, Microsoft brought some closure to its biggest security threat of the year.
RELATED: Microsoft's MAPP reportedly hacked, RDP exploits coming sooner than expected
In a post on its TechNet blog, Microsoft blamed March's information leak in the Microsoft Active Protections Program (MAPP) that led to several threats against a Remote Desktop Protocol (RDP) vulnerability on Chinese partner company Hangzhou DPTech Technologies.
"During our investigation into the disclosure of confidential data shared with our Microsoft Active Protections Program (MAPP) partners, we determined that a member of the MAPP program, Hangzhou DPTech Technologies Co., Ltd., had breached our non-disclosure agreement (NDA)," Yunsun Wee, director of Microsoft Trustworthy Computing, wrote in the blog post. "Microsoft takes breaches of our NDAs very seriously and has removed this partner from the MAPP Program."
The breach, which came at the hands of hackers in China, granted the cybercrime community access to information to attack the RDP vulnerability before Microsoft customers were given the information needed to patch it. Wee added that Microsoft "took actions to better protect our information," while senior program manager Maarten Van Horenbeeck provided more visibility into the inner workings of MAPP.
Given the relatively light load of security bulletins, Microsoft chose an opportune time to close the book on March's security scare. Three of the seven bulletins were rated critical, the most interesting of which was Bulletin 1's critical patch for Office, Qualys CTO Wolfgang Kandek says.
Threats against Office typically require the user to open a file containing a malicious program, Kandek says. Microsoft has traditionally been more prone to issue the "important" rating to threats that involve user interaction, he added, making this month's critical bulletin "kind of interesting."
Marcus Carey, security researcher at Rapid7, speculated that the Office vulnerability patched with Bulletin 1 "is an underlying issue on how it processes data." Citing the recent phishing attacks against Mac systems, Carey says threats coming through Microsoft productivity software are "becoming a recurring theme for organizations and end users because it's primed for phishing attacks."
Beyond that, the remaining two critical patches will attract the most attention, primarily because they address vulnerabilities in Windows versions XP through 7, Carey says.
"This means that all organizations and the entire user base will be affected by these critical bulletins," Carey says.
The other four bulletins were all rated important. Bulletins 4 and 5 address remote code execution vulnerabilities in Office, while bulletins 6 and 7 address elevation of privilege in Windows Vista and Windows 7.
With seven bulletins in April, Microsoft's total bulletins for 2012 rises to 35, compared to the 36 issued by the same point last year. Interestingly, Microsoft's release schedule has been far more consistent than in years past. From January through May 2012, the total number of Patch Tuesday bulletins issued in a single month has dipped as low as six and risen only as high as nine. In the same period last year, those totals ranged from two in both January and May to 12 in February and 17 in April.
This trend shows a sign of stability in Microsoft research and makes the jobs of systems administrators much easier, Kandek says.
"I'm not sure how they do this internally in terms of planning, but it seems to me going to a more steady stream is a sign of maturity, and from my systems administration perspective I prefer that than every two months getting something bigger," Kandek says. "I personally prefer a steady stream coming out. I can deal with that better, rather than things where suddenly my capacity is stretched more."
Andrew Storms, director of security operations for nCircle, also took note of Microsoft's continued move away from the "feast and famine" approach of last year. However, the number of bulletins is less relevant than the number of common vulnerabilities and exposures (CVEs), Storms says, and the security community should put more focus on Microsoft's increase in that area this year.
"Bulletin numbers don't tell the whole patch story," Storms says. "CVEs correspond to the number of bugs fixed, and this year Microsoft is on a CVE streak. With the 23 CVEs in May's patch, Microsoft's CVE count has already reached 70 for 2012. This time last year Microsoft issued just 59 CVEs."
Colin Neagle covers emerging technologies, privacy and enterprise mobility for Network World. Follow him on Twitter @ntwrkwrldneagle and keep up with the Microsoft, Cisco and Open Source community blogs. Colin's email address is cneagle@nww.com.
Read more about software in Network World's Software section.
Colin Neagle writes about emerging technologies and the internet, among other things, and also manages Network World's blogs.


Kaylee Williams graduated from the Agricultural Production PSM program in 2014 with a focus in Animal Production. She earned her undergraduate degree in Animal Sciences from the University of Illinois. During her undergraduate career, Kaylee realized that her background was heavy in research and science and she wanted to be a more rounded professional with business knowledge. She states that she, "wanted to be more marketable as a potential employee in the animal health industry." Kaylee's internship was with Carthage Innovative Swine Solutions in Carthage, Illinois. She is now aTerritory Sales Manager with Boehringer Ingelheim Vetmedica, Inc. Her advice to students is to "take accountability for yourself, your learning, and your experience." There are plenty of opportunities to make connections, network and better yourself as a professional if you take the initiative and reach out.
Applications will be accepted until June 15th for international students and July 1st for domestic students.


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AARP AARP Blogs AARP Media Relations
Q&A with Nii-Quartelai Quartey, AARP National LGBT Liaison, on Landmark LGBT Survey
By Gregory Phillips, April 05, 2018 05:32 PM
Why did AARP do this Survey?
In 2016, we conducted a member opinion survey that for the first time asked people about their sexual identity and gender identity. Based on that survey, we estimated that 900,000 of our nearly 38 million members identify as LGBT. This insight has inspired us to learn more about LGBT communities and find out how AARP can help to address the unmet needs of older LGBT adults. Through this study, we discovered that that we could make the biggest difference in the lives of older LGBT adults in the areas of LGBT-welcoming long-term care, affordable housing and social isolation.
With regards to long-term care (LTC) and housing, did you see much difference between what LGBT people are concerned about, based on their geographic location?
Contrary to popular belief, we found that older LGBT adults live in communities of all sizes in cities, towns, suburbs and rural areas, even within more conservative regions of the country. In fact, we found that older LGBT adults living in small cities, towns and rural areas had significantly less access to LGBT health and senior services when compared to their counterparts living in cities. However, even though many older LGBT adults live in rural areas, 83 percent of respondents consider their community to be at least somewhat LGBT-friendly, suggesting that older LGBT adults seek out affirming communities in which to settle even if the larger surrounding area may not be.
Can you explain more about the added worries that African-Americans and Latinos who are LGBT have about LTC?
Black and Latino LGBT adults have the greatest concern about future family and social supports, and greater worry about potential abuse in LTC facilities because their concerns are compounded by the discrimination they experience related to their age, racial identity, sexual orientation and gender identity. This presents an opportunity for AARP to consider the unique challenges of older LGBT adults of color, as well as the challenges older adults experience in long-term care and assisted living facilities.
What are some of the unique challenges and concerns that older adults in the 'gender expansive' community face?
Gender expansive is inclusive, but not limited to transgender people. Gender expansive includes trans women, transgender, trans men, non-binary, gender fluid, genderqueer, intersex, questioning, agender, and asexual identities.
One of most unique challenges to the gender expansive community is how strongly they experience and fear discrimination, much more so than lesbian, gay, or bisexual people. This might be due, in part, to the fact that most gender expansive people live outside of big cities where acceptance and tolerance of different sexual orientations and gender identities is often lacking or outright hostile. Another prominent issue within the gender expansive community is social isolation, with most of their social support networks (friends, family, etc.) being smaller than other LGB groups. However, gender expansive adults have a higher level of support from online communities (30 percent) compared to older LGB adults.
Anything that really surprised you in this survey?
One of the biggest surprises was the high awareness of AARP among survey respondents. However, these same adults were far less aware of the LGBT-specific tools and resources available through AARP. I'm thrilled to say that we're working hard here at AARP to produce more resources for our LGBT members.
How will you use the data in this report?
This research has presented a golden opportunity to strengthen AARP's readiness to address the forces impacting the health security, financial security, and personal fulfillment of older LGBT adults. This year, we are working with our caregiving and livable community initiatives to begin to address the unmet needs of older LGBT adults nationwide.
Any closing remarks?
This research project is only the beginning of what the AARP Multicultural Leadership hopes to be—a powerful demonstration of real possibilities. I am so proud that our organization was able to achieve this milestone and more thrilled to work with partners like SAGE (Services and Advocacy for GLBT Elders), Lambda Legal, The Victory Fund Institute, Center for Black Equity, National Queer Asian Pacific Islander Alliance, National Association of Gay & Lesbian Real Estate Professionals, and the National LGBT Chamber of Commerce. Working with these dynamic organizations offers us the insights and access into diverse LGBT communities nationwide.
African American/Black AARP Media Relations Hispanic/Latino housing LGBT Survey older LGBT adults LTC facilities Discrimination social support
Statement from AARP The Magazine's Bob Love on the Passing of Gail Sheehy
Earth Day at 50
How Family Caregivers Can Stay Connected with Loved Ones in Nursing Homes During the Coronavirus Pandemic
Pilot Study Finds New Smartphone App Reduces Risky Driving Behaviors
"Not OK:" How AARP Works to Fix Problems that Affect Us All
New Report Shows Older Americans Taking More Prescription Drugs
AARP is fighting to lower prescription drug prices for all Americans through our Stop Rx Greed campaign. That's why new statistics on Americans' use of prescription drugs recently caught our eye.
AARP'S Amy Goyer Discusses Family Caregiving on NBC's TODAY Show
To kick-off National Family Caregivers and Alzheimer's Awareness Month on November 1, AARP's Family and Caregiving Expert Amy Goyer appeared on NBC's TODAY Show with hosts Hoda Kotb and Maria Shriver to discuss the challenges of caring for someone with dementia. More than 16 million Americans…
AARP's National Day of Action Urges Congress to Take a Bite Out of High Drug Prices
Make no fossil bones about it—high prescription drug prices are monstrous but far from extinct. At AARP, we know drug costs shouldn't be the scariest thing Americans face this Halloween. That's why AARP let loose our drug-price-fighting Tyrannosaurus Rexes—known as the "Rx T. Rex"—for a national…

redpajama_set_name: RedPajamaCommonCrawl


text:
Q: Laravel(500- Internal server error): Unable to get data from model to controller I have been trying to list a dropdown in the index page with data from database. I created a model and made some changes in controller to display it in my view page but making any change in the controller gives a blank page with 500 Internal server error in the console. Please help me out to sort this problem.

Table name: walker_type
Routes:

Route::get('/', 'WebController@index');

Model: ProviderType.php :

<?php

class ProviderType extends Eloquent {
  protected $table = 'walker_type';
}

Controller: WebController.php

 public function index() {
    $walkerTypeList = ProviderType::all();
    return view('website.index')->with(['walkerTypeList' => $walkerTypeList]);
}

View:index.php

@foreach ($walkerTypeList as $car)
  <option data-icon="glyphicon-road" value="{{ $car->name }}"> {{ $car->name }} </option>
@endforeach

A: Had u declare your model below your namespace?
eg. use App\WalkerType;
also you forgot to declare a namespace to your Model.
it should have namespace App;
or if you have a folder for your model to make it more conventional.
you should have a namespace on each of your model.
eg. App\Model
and then use that in every controllers by declarin in between your namespace and class
eg.
namespace App\Controllers;

use App\Model\WalkerType;

class SomeController extends Controller{
     protected $data;  //this is a class variable that can call anywhere to your class by calling it this way $this->data

     public function some_method(){

         $this->data['variable_a'] = "some_value"; //this can call in you view later by $variable_a

        $this->data['sum'] = 1+4; //result can be display in your view by calling the variable $sum

         return view('someview',$this->data);
     }

}

I hope this can help you for your project efficiently, cause we had experienced that we forgot to include some of the data that has been processed on the controller and needed to display in  your view file but forgot to include.

redpajama_set_name: RedPajamaStackExchange


The aim of Henshawpress is to encourage the writing of short stories and in particular we would like to encourage young writers. Our Quarterly Competition provides a vehicle for adults but, until now, we have not found a suitable means of encouraging younger writers. We have explored the idea of competitions for young writers through schools and Local Councils but without success.
So instead of a competition we are offering to critique stories written by anyone under12 years old free of charge. For writers aged 12 to 16 there is a nominal charge, please contact us for more information.
Stories can be sent to us either by post or e-mail at the addresses on our main competition page.
With any story please ensure that the writer's name and age is included. There are no other rules, any topic, any length. We would aim to return a gentle critique within a maximum of two weeks.
We will, at our discretion and with the agreement of the author, occasionally publish the stories on our website.
I commend these stories to you.
BANG! The front door slammed shut. "Wait for it...Wait for it..." Meowed Wispa. Vvvrrrm "There it goes, going...gone!" The loud engine noise had finally disappeared into the distance. "So, what shall we do today Munchie?" questioned Wispa.
Wispa was a gorgeous Ragdoll kitten, with bright blue eyes, like the sky on a summers day. Her coat was a luxury, soft, cream coloured blanket of fur with chocolate brown markings on her ears, face, tail and legs; it made her look like she was wearing stockings! Long tufts of fur poked out of her cute, little ears. Cheekiness, playfulness and endless love were stored inside just one look, but oh how mischievous she was...she just couldn't help herself!
Munchie, a sleek, chocolate brown Burmese cat, yawned and stretched lazily in front of the comforting fire place, the heat gently warming him through from the tip of his brown tail right to his ears. Not wanting to move a muscle and wondering why on earth Wispa had to include him in her impish plans of naughtiness. "Why don't you play with Lauryn's 'ipawd'? You can chase that pesky mouse and bat the ping pong ball. Or, why don't you put the TV on and watch 'Romeow and Juliet? That George Michael song, what's it called? 'Careless Whisker' You could put that on. I like that, mmm, relaxing, helps me snooze."
"BORING!" protested Wispa, as she wiggled her bum from side to side ready to make an enormous pounce on Munchie's tail, which was moving, ever so slightly.
"Chase me, chase me", chanted Wispa as she ran, clawing her way along the back of the luxurious, leather corner settee.
"You know you are not allowed to do that", hissed Munchie.
"Stop being such a 'fun spoiler' yelled Wispa, swinging from the top of the silk patterned curtains. "MEEYOOOOOOOW," shrieked Wispa as the curtain slowly began to rip under her weight. She was falling! Down. down. Thud! Wispa had landed, on her feet of course. " Awesomeness of Awesome, purrrfect landing! That was soooo much fun, I'm gonna do it again and again and again!"
Munchie's eyes were as wide as saucers, he just could not believe what that little rascal was doing. What would his mum say? She would be so upset. "Look what you've done, Wispa, those curtains are totally ruined! You've torn them into shreds!"
"It's OK I've finished now, that was such a meownificent game. I'm sorry you didn't get a go."
"Seriously", meowed Munchie, in disbelief.
"Calm down now," he demanded, "You've done enough damage for one day!
But, oh no, Wispa still had a few tricks up her sleeve! She strolled into the hallway. "Hmmm What's this?" she meowed. "Silver steps! I've not seen these before, I wonder if they lead to the Mewseum, I've heard about that place and I've always wanted to go there to see my Egyptian cousins!" With that, she clambered up. "Meow, M m m my head's stuck, I can't get any higher", she cried, pushing hard with her head against the hard, flat thing above her. "One more push, should do it." She pushed with all her might, "Ooh there it goes," BANG! CRASH!
Wispa peered down from the top of the stepladder only to see Bella the dog, sitting there with white paint all over her. "What's happened to you?" giggled Wispa. "Why are you all wet? Come up here and play with me, I'm going to the Mewseum."
"Woof, count me in," grinned Bella as she scrambled to the stepladder. "Help, I'm jumping but I'm not moving up."
"Come on," beckoned Wispa, impatiently, "I can't wait all day! Things to do, places to go, you know!"
But try as hard as she could, Bella just could not get up those steps. After what seemed like forever, she gave up and wandered off.
Wispa climbed to the very top of the stepladder, "Wait a minute, what was this? I've run out of steps, where have all the rest of them gone? What about my Mewseum?" Wispa stood on her hind legs searching for more steps, but no, she couldn't see any, not even one! "Rubbish!" hissed Wispa as she decided to see if she could do a massive leap from the top of the stepladder onto Munchie's back, as he lay quietly by the fire.
How did he even know what she was thinking, thought Wispa to herself.
"Pft, I'm going for a wash and a lie down in mum and dad's bedroom, where I am far away from YOU old Grumpy Groo!" So off she went with her tail in the air, leaving poor Munchie with a frown on his face.
Contentedly, after licking herself clean, Wispa decided that it was time for a little snooze. She stretched out as far as her little legs could go and as she turned to settle, Wispa realised that her claws were caught in the soft, white pillow. "RRRIIPPP" went the pillow, as her sharp claws dragged down it. Oooh, that felt meowvellous, she thought, as she did it again, and that purring, ripping sound! All of a sudden, she noticed a little white thing floating above her head, and another and another. "What on earth were they?" One landed on her nose, it smelt amazing. Within minutes, there were thousands of the little floaty things. "It's snowing, It's snowing", purred Wispa in delight.
"What on earth?" meowed Munchie as he bounded up the stairs to see what all the noise was. Munchie stood at the door and couldn't believe his whiskers. Wispa was jumping as high as she could causing clouds of white feathers to float up in the air and surround her. They were everywhere, turning mum and dad's bedroom into a winter wonderland snow scene.
"Come and play, its tremeowndous and it's not even an itsy witsy bit cold"
"You've got to be kidding me!" hissed Munchie.
Bella, the dog, scampered in to see what all the fuss was about, she was still covered in white paint from before. "YIPPEE!", she woofed, as she did a huge jump and landed right in the middle of the bed. Boing, Boing, as Bella jumped, watching the feathers flying everywhere.
Minutes later, "Where has all the snow gone?" exclaimed Wispa, "Watch me, when I jump now, nothing, no floaty fun bits, it must have all melted!".
"Are you both fur real?" protested Munchie, "Just look at yourself in the mirror, Bella."
Bella leapt off the bed and stood in front of the mirror, "I can't see myself, where am I?" she whined, spinning round and round in circles. "Who is that chicken creature?" she questioned, jumping backwards in alarm!
"It's you silly" scolded Munchie, "Unbelievable!"
"ME!" yelped Bella, "What...what has happened to me? Why have I turned into a chicken?
"Well, what do you expect, you got covered in sticky white paint and then you go and jump around in a pile of feathers. They are obviously going to stick to you." lectured Munchie.
At that precise moment, they all heard mum's key turning in the lock...Bella scampered downstairs as fast as she could go, to greet mum, like she always did. Whilst Wispa decided to go and hide under Hannah's bed. Munchie crept downstairs and curled back in front of the fire. He was not getting involved, nope, not this time, not any time!
The door swung open, as mum walked inside."Oh my!" gasped mum, "What has happened here?" Bella wagged her tail, energetically, showering mum all over with sticky feathers. Mum's eyes grew bigger and bigger. "What have you done?" cried Mum with gritted teeth.
"Upstairs! Now! You need a Bath! Mum ran after Bella and was absolutely horrified at all the mess, white paint and feathers all up the stairs. She didn't even want to look in her bedroom, through the open door, she could already see a trail of feathers leading to paint paw prints all over the beautiful black duvet. "Oh dear me, you have been a bad dog, haven't you," scolded mum. "There will be no treats and you can stay in your bed for the rest of the day!"
After a while, Bella emerged smelling of dog shampoo, although she still had a stripe of white paint on her head and back where the paint roller had landed. She padded slowly over to her bed, head down, tail between her legs, ashamed of what she had done. Wispa was nowhere to be found but can you blame her?
I am glad to have you here. It is so nice to see you again. I feel I must explain my rudeness.
Forty years ago you were walking down my street. It was odd, for although you were on the other side, you crossed the road when you saw my house. You examined it for a while, peaked through the windows even; I remember drawing the blinds and you laughed. I did not see you for some time after that.
One day at my doorstep I found a bracelet that you had woven by hand. It was purple and blue; beads in flower patterns set in the middle. It would have taken you hours to create. I pinned it to the memory board above my bed to keep it within sight. That is where I meant to keep it. But then there was the strawberry tart. I bit in hesitantly. The filling was thick yet melted in my mouth. The strawberries sweet and sugary. My smile was radiant. A while after that there was a book: A Dream of Mind: Poems by C. K. Williams. It was beautiful; overflowing with philosophical and challenging thoughts. And then there was you.
You asked if you might come in. I said, 'Yes, please. Step inside for you are welcome here.' And so you did.
We chatted about nothing and laughed at everything. Yours was a sweet laugh, and your talk was pleasant.
I remember clearly the day I asked you into my living room. The way you let out your true smile and how bright it was. You talked more often and said more absurd things as we sat on the sofa. We smiled.
I offered you a drink. You accepted gratefully. You were longing for refreshment. After a time, I offered you some gingerbread biscuits but you declined. You seemed to change. Your smile slowed and your speech dimmed. You sat rigid and composed. You checked your sentences before they escaped.
And then you were gone. I never saw it coming and I did not see it happen. But you left the door open behind you and I did not close it. I set the biscuits aside on my favorite tray. I played with the curtains everyday as I passed by the windows; ready to catch sight of you turning my way again.
As time passed, I let others in. The carpet became trampled and worn and someone broke a few pieces of china. I refurnished the house. Most items were secondhand, but it was home. Gradually, my supply of biscuits dwindled and I forgot to keep watch out the window. The door now merely ajar as I and others brushed passed. In and out.
My neighbors moved away. Maybe I pushed them away, maybe they simply moved on. There were house fires on my street. Some spread to others. A few robberies, and a few deaths. A few days became a few weeks. A few weeks became a few months. And a few months became forty years.
I never saw you coming and I did not see it happen. I never had time to replenish: I'm out of biscuits and all sorts of refreshment. My furniture is worn and everything needs to be dusted. I have bones in my closet that I need to clear out. I have rats in the basement and mice in the cupboard, and I need some time to fix a few things and replace some more. I need a new outfit and to straighten my hair. I should shine my jewelry and cutlery and buff the silver teapot.
Just give me some time to walk down the stairs. I find my legs are not so strong anymore.
Just give me some time to tidy up. I find that the house has gone to shambles. Just give me some time to look my best. I fear the years have not been kind.
Just give me some time to prepare. I wasn't ready for any guests, and I certainly was not expecting you.


According to the norms of the Civil Code, the grounds for the origin (acquisition) of property rights are legal rights, or legal relationships.
Ownership can be acquired in various ways, traditionally it divided into two groups: primary, those that do not depend on the rights of the previous owner on the property, and derivatives, under which ownership of the property passes to the owner from its predecessor in succession.
Download our eBook "Real estate transactions in Ukraine" and find more about real estate transfer process, limitations over the acquisition of real estate and real estate transfer taxation.
In case of privatization of state property and property in communal ownership (Art. 345 of the Civil Code).
Derivative methods of acquiring property rights are usually various contracts: purchase and sale, barter, gift, rent, rent with redemption, as well as inheritance of property or succession in respect of property of legal entities or public entities.
The common sign of the derivative method of acquiring the right of ownership is the succession – the transfer of ownership from one person to another. Thus, the basis for acquiring the right of ownership of some individuals is at the same time the basis for the termination of the ownership of others and vice versa. So, the important thing in such cases is the definition of the moment when the right of ownership passes to the acquirer of property. From this moment the burden of ownership also shifts (Art. 322, part 5 of Art. 1268 of the Civil Code) and the risk of accidental destruction or damage to property (Art.323 of the Civil Code).
On real estate objects, the rights to which are subject to state registration, the property right of the acquirer under the contract in accordance with Part 4 of Art. 334 of the Civil Code arises from the date of state registration (Art. 182 of the Civil Code), and not at the time of actual transfer of property or at any other time determined by agreement of the parties (for example, the transfer of keys from the house does not indicate the acquisition of ownership of the house in the absence of a contract and state Registration).
To obtain the right of ownership of the property by the acquirer and, on the other hand, the termination of the ownership of this object in the property alienator, the following elements are necessary: the conclusion of a contract (notarization and mandatory form) state registration.
The procedure for concluding a contract, if all documents are ready can be carried out for a period of one day.
In the event that the property is acquired by way of inheritance, the notary through will issue documents confirming the ownership after six months.
According to the current legislation of Ukraine, the parties are free to determine the value of the contract. However, the current tax code of Ukraine indicates that the value of the contract of alienation of real estate can not be less than the estimated value of the object that is alienated.
Any agreements on the transfer of real estate ownership are concluded exclusively in writing and are subject to notarization and registration.
In accordance with Art. 334 of the Civil Code of Ukraine, the rights to immovable property, which are subject to state registration, arise from the moment of such registration in accordance with the law.
To the person who acquired the right to own a house (except of a multi-apartment building), a building or a structure passes the ownership right to use to the land plot on which they are placed, without changing its intended purpose in the amount and under the conditions established for the previous landowner (Land user).
The size and cadastral number of a land plot, the right to which is transferred in connection with the transfer of ownership of a residential building, building or structure, are essential conditions of the contract, which provides for the acquisition of ownership of these objects (except for multi-apartment houses).
The current legislation of Ukraine does not set limits on the number of real estate objects that can simultaneously be owned by one citizen or legal entity.
The only exception is the obligation to pay taxes on real estate.
Individuals and legal entities can acquire any real estate objects for which there are no records of encumbrances in the Register of rights and encumbrances on immovable property.
In addition, individuals and legal entities foreigners cannot acquire land in ownership for agricultural needs.
In addition, Ukraine has a moratorium on the alienation of agricultural land.
The taxation of transactions for the sale of real estate is regulated by Article 172 of the Tax Code, according to paragraph 172.10 sale by citizens of the inherited (received as a gift) real estate object is subject to taxation.
The income received by the payer of the sales tax not more often than once during the reporting tax year of an apartment house, apartment or part thereof, a room, a garden (cottage) house, and a land plot that does not exceed the free transfer rate specified in Art. 121 of the Land Code, depending on its purpose, and subject to the stay of such property in the property of the taxpayer for more than three years, is not taxed.
However, the condition of the stay of such property owned by the taxpayer more than three years does not apply to property received by such a citizen (the seller) is inherited.
If the payer realizes the sale of immovable property, which he received as a gift, and is in possession of less than 3 years, he will need to pay tax on the income received from such sale on general grounds.
The income received by the payer of the tax on the sale of more than one of the real estate objects during the reporting tax year is subject to taxation at the rate of 5% (item 167.2 of Article 167 of the Code). The same rate applies to income received from alienation of property that was in ownership less than three years, including the gifted real estate.
In the case when the income received by foreign citizens (non-residents) in the territory of Ukraine, the taxation is carried out in the manner established for the citizens of Ukraine, but the rate of income tax for individuals is set at 15%.
You also need to pay a military tax of 1.5%.
Before the certification of the contract, the notary will check the payment of the tax to the state budget.
For certification by a notary of contracts of purchase and sale of real estate, it is necessary to pay 1% of the contract amount, but not less than 1 non-taxable minimum of incomes of citizens (Article 3 of the Decree of the Cabinet of Ministers "On State Duty").
Also, you need to pay a fee for finding information by a notary in the state register 195 UAH., The fee for registering ownership in the public registry is 160 UAH., For issuing an extract from the state register of rights to real estate 40 UAH.
The base for the taxation of residential and non-residential real estate objects, including their shares held by legal entities, is calculated by the following persons independently on the basis of the total area of each individual object of taxation on the basis of documents confirming the ownership of such an object.
For various types of residential real estate objects, including their shares (in case of simultaneous presence in the property of the taxpayer of apartments / apartments and houses / houses, including their parts) – by 180 square meters. Meters.
Such reduction is provided once for each basic tax (reporting) period (year).
The tax rates for residential and / or non-residential real estate objects owned by individuals and legal entities are established by decision of the village, township, city council or council of joint territorial communities established in accordance with the law and the long-term plan for the formation of community territories depending on location Zoning) and types of such real estate objects in the amount not exceeding 1,5 % of the minimum wage amount established by law on January 1 of the reporting (tax) ode, for 1 square meter of second base.
At the request of the owners of non-seized property, such immovable property may be contributed as a share in the authorized capital of the company.
Let's talk about how we can work together in Ukraine!
Extra hours – to encourage or prohibit?
Financial or efficiency (productivity) audit?


text:
Q: Is there an easier way to eliminate a variable from equations? I was wondering if theres an easier way to do these types of problems that ask to eliminate a variable, since these types of problems are asked in timed tests, and I really can't afford to spend 10 minutes on each question.
There are certain trigonometric equations like:
$$m=\tan x +\sin x$$
$$n=\tan x -\sin x$$
The question asks to eliminate x from the equation
My approach with these kind of problems are to just mess around with $m$ and $n$ until I get the trigonometric identity $\sin^2 x +\cos^2 x= 1$
These kind of problems are also there in locus of a point about certain conditions, like :
A rod of length l slides with its ends on two perpendicular lines. Find the locus of its midpoint.

A: $\frac {m+n} 2=\tan x$ and $\frac {m-n} 2=\sin x$. Now use the following: $1+\tan ^{2}x=\frac 1 {1-\sin ^{2}x}$.

A: Solve the simultaneous equations for $$\tan x,\sin x$$
Now use $$\dfrac1{\sin^2x}-\dfrac1{\tan^2x}=\cdots=1$$


Federal and Ohio Estate Taxes: Where they came from, where they are going and why by Marc Stolarsky, M.A., J.D.
The estate tax has existed for thousands of years in ancient Egypt, but some still argue that it is unfair. Often the philosophical debate on estate taxes pits those who have the means to pay, but don't want to, against those who stand to benefit.
This article will examine the estate tax in the following order of subjects: (1) defining what is estate tax; (2) where it came from in world history; (3) it's origins and development in the United States; (4) the present and future condition of the U.S. federal estate tax; (5) the history of the Ohio estate tax; (6) the debate over the tax: for and against; (7) how democracy is being hurt by tremendous inequality of wealth; (8) how the estate tax can raise money, ameliorate unequal wealth and help the poor; (9) the argument against the Ohio estate tax; and (9) the future of the Ohio tax. It will conclude with my recommendation as to what should be done.
The advocates of the federal and state estate tax believe that democracy is strengthened when great wealth is redistributed to the poor while it funds important social programs and lowers the deficit. Opponents make these arguments: the estate tax is double taxation; that a capitalist economy should not be involved in redistributing wealth; it takes assets out of the economy and wastes it with dead end federal programs; it penalizes those who have had success and rewards those wh are lazy; it is an almost insignificant percentage of the taxes collected; it lowers the standard of living of the heirs of a decedent,; and the programs it funds create a dependent class.
Opponents of the Ohio estate tax repeat the same arguments as those against the federal tax and add these: that Ohio is losing residents to other states with lower estate taxes; that the loss of wealthy residents is lowering Ohio's productivity; that the lower population leads to less political clout in Congress and less dollars from federal programs.
The three questions I will analyze and answer in this paper are these: (1) Should government have a federal and an Ohio estate tax; (2) Should government redistribute personal assets of a decedent's estate to fund social programs; and (3) What should the estate tax be in the future.
[It is a l]evy on the value of property changing hands at the death of the owner, fixed mainly by reference to its total value. Estate tax is generally applied only to estates whose value exceeds a set amount, and it is applied at graduated rates.
Answers.com defines estate tax this way: "A tax imposed on the right to transfer property by inheritance and assessed on the net value of a decedent's estate before distribution to the heirs."
The amount of the estate tax to be paid is usually a percentage of the decedent's gross estate. However, it can also be the total assets of an estate at the time of death, which may be a different amount.
Estate tax is unique from all other taxes in the way it is assessed and how it is used. It is placed upon the estate of a deceased person as it passes to their heirs, beneficiaries, legatees, etc. It can be used to raise revenue and to redistribute wealth. It can potentially be leveled upon an estate by any branch of government, be it federal, state, or local. It is an excise tax as it is not a direct tax on property, but is levied on the transfer of the property at the time of death.
The term estate tax is sometimes used interchangeably with the terms inheritance tax and death tax among others. However, there is a distinction between them. While they all arise upon the death of an individual, an estate tax is against the personal representatives of the deceased, while an inheritance tax is against the beneficiaries of the estate. This distinction is not always understood and sometimes ignored which confuses the discussion.
The term "death tax" has been used since the 19th century and may refer to all taxes in the arena: estate, inheritance, succession, etc. It could also refer to something more specific like the term used in the Internal Revenue Code. More recently, the use of the term was popularized by Jack Faris of the National Federation of Independent Business when Newt Gingrich was Speaker of the House of Representatives. It is a neologism used by estate tax opponents as a propaganda tactic to argue for its repeal. It has extreme negative connotations that conger up thoughts of unfair taxation.
There are other taxes that are similar to estate taxes, but are slightly different in the way they are determined; who is responsible for paying; and when they are assessed. In an "inheritance tax" or "legacy tax", the tax is paid by the person receiving the asset and based on the amount that received. The "wealth tax" , sometimes used in interchangeably with the term "death tax" or "privilege tax", is a normative tax that may be set by a legislative body on what they consider to be extreme wealth. The term "death duty" may also be used interchangeably with the other terms.
Ohio estate tax is separate from federal estate tax, determined by adding up the entire gross estate, essentially everything of monetary value, to get a total amount. That includes real property, personal property or anything else of value. When it transfers to another person upon an Ohio resident's death or the death of a person who has an Ohio asset, it is taxed. States may have a "sponge tax" which allows states to collect the tax credit to the federal estate tax and it is discussed in more detail in section VII below.
The estate tax and similar taxes have been used for thousands of years. It was first used in ancient Egypt in 700 B.C. to place a 10 percent tax any land transfers at the time of death. In Rome in the first century A.D., Augustus Caesar placed an inheritance tax on the person who was receiving the property if they were not a close relative. The Ancient Greeks also had a similar tax. In the Middle Ages the transfer tax was the cost assessed by the English King for permitting the estate of one of his deceased subjects to transfer the use of property (because the king owned all the land) to another subject. In the 19th century, European governments adopted several different types of estate taxes.
The modern estate tax was first instituted in Great Britain in 1889 as part of a broad death tax program. Most countries of the world followed suit and now have an estate tax payable at the time of the decedent's death.
Estate taxes and their like were first used in the United States as a temporary measure to defray the costs of going to war. In 1797, the United States Congress imposed a legacy tax to pay for the new navy President John Adams had petitioned for to prepare for war. This tax was on all "testamentary dispositions, descents and successions to the estates of intestates excepting those to parents, husbands, wives or lineal descendants" and included stamp duties. In 1802, it was repealed when the threats of war subsided.
In 1862, to raise money to pay for the Civil War , Congress passed an inheritance tax on personal property being transferred from the estate of the deceased to the new owner. It did not apply to any transfers of real property and person receiving the property was responsibility to pay the tax. In 1864, Congress renewed the tax, increased the amount to be taxed and added real estate to the list of items being levied. In 1870, they repealed this tax since the Civil War had ended five years earlier. While it did raise some revenue, the total amount "barely generated revenue for the federal government".
In 1894, Congress passed an all-encompassing tax that included a tax on income, gifts and inheritances, but it was later struck down by the Supreme Court. In Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895) , the United States Supreme Court held the law as unconstitutional because it was in violation of the direct clause tax in Article I, Section 2 of the Constitution that stated, "representatives and direct taxes shall be apportioned among the several states" . It also violated Article I, in Section 9 that provides: "No capitation , or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken." This decision may have been more political then anything, the Court afraid to uphold the law in a time when the estate tax was being opposed.
". . . death is the generating source from which the particular taxing power takes its being and that it is the power to transmit, or the transmission from the dead to the living, on which such taxes are more immediately rested" and that it was in fact an excise tax and was constitutional as it was uniform. The Courts rationale to uphold the law was probably based on its desire to raise capital and present a united front in the war effort.
The law was also challenged for being a progressive tax that violated the Fourteenth Amendment's due process and equal protection clauses, an argument also rejected by the Court. It was repealed in 1902, after the war ended.
As a result of Pollock , the Sixteenth Amendment to the Constitution was enacted in 1913, giving Congress the authority to lay and collect taxes, including an estate tax. The Sixteenth Amendment states that: " The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." In 1916, Congress passed "The Revenue Act of 1916" to pay for the First World War military mobilization. This law had aspects that were similar to modern laws, it was graduated and better administrated then ever before. It had an exemption of $50,000 with a graduated tax scale from one to 10 percent (for estates over $5,000,000). For the first time the estate tax was not repealed after the war ended.
In addition to the preparation for war, legislators also saw the need for the 1916 law for an additional reason: with the rapid industrialization from 1870 to 1916 suddenly there were extremes of wealth that could be redistributed. The Ways and Means Committee determined that this new tax would alleviate the burden from those who were struggling economically and take a portion of the assets of those with greater means to pay. They stated that the new estate tax would mean that " . . . a larger portion of our necessary revenues [would be]collected from the incomes and inheritances of those deriving the most benefit and protection from the Government". From 1920 to 1940, the tax was used to redistribute wealth, at times taking up to 77 percent of the largest estates.
In New York Trust v. Eisner, 256 U.S. 345 (1921) , the U.S. Supreme Court upheld the federal estate tax rejecting the argument that the 1916 estate tax was an unconstitutional interference with state's rights to regulate descent and distribution. However, the tax had huge loopholes that enable decedent's estates to avoid the tax by giving life-time gifts to heirs and beneficiaries and passing the assets to grandchildren (also known as generation skipping).
In 1976, Congress passed the Tax Reform Act (P.L. 94-455), merging the estate tax with the gift tax and offering one graduated exemption for all taxable transfers made during a person's lifetime. They also enacted the generation skipping transfer tax to impose the tax on those passing assets to grandchildren. These measures effectively closed most of the loopholes that had been left open to avoid the tax. Before it's repeal in 2001, this tax could take as much as sixty percent of a decedent's gross estate.
In 1981, riding his conservative mandate President Ronald Reagan's pushed Congress to pass the Economic Recovery Tax Act of 1981 (P.L. 97-34). The most significant change was the unlimited marital deduction for estate and gift taxes. It also raised the gift tax exclusion to $10,000 and raised the wealth transfer exemption to $600,000. Before this change, the exemption had been at $60,000 in the 1976 Act. While this was a significant change, it came at a time when the economy was stronger making the need to raise revenues less necessary.
One very significant provision of EGTRRA law is the "sunset provision" that was causes the law to automatically come to an end on January 1, 2011 This was to avoid the "Byrd Rule" that blocks any legislation that would unreasonably increase the federal deficit for more then ten years. However, if Congress failed to pass another bill before that time, the law would revert back to pre-EGTRRA laws.
President Barack Obama has been working with select Democratic congressional members to pass legislation to that would re-institute some estate tax for 2010 and thereafter. In May 2009, he had the U.S. Treasury Department publish a pamphlet called the "General Explanations of the Administration's Fiscal Year 2010 Revenue Proposals" (or the "Green Book"). It proposed that for 2010 and after, estate taxes should be at the 2009-level, which means the exemption ceiling would be at $3.5 million and tax up to 45 percent of the gross estate. It is estimated that this would raise $3 billion for the federal government.
The House and Senate have introduced bills with mirroring the President's suggested guidelines. On November 22, 2009 Rep. Earl Pomeroy [D-ND] introduced H.R. 4154, the "Permanent Estate Tax Relief for Families, Farmers, and Small Businesses Act of 2009" into the House of Representatives. It was voted and passed on December 3, 2009.
On November 17, 2009, S.2784 was introduced by Senators Thomas R. Carper [D-DE] and George V. Voinovich [R-OH]. Because the Senate has been embroiled in the health care debate, this bill has not been voted on as yet.
In a December 2, 2009 Associated Press article, it speculated that these or a bill with similar guideline would pass making the exemption 3.5 billion and taxing at a rate of 45 percent. Married couples would have a total exemption of $7 million from the estate tax.
In 1893, the first Ohio inheritance tax was enacted during Governor McKinley's Administration , placing the burden to pay the tax on the person inheriting the asset. It wasn't until 1968, that Ohio replaced this with an estate tax and shifted the burden to the decedent's estate to pay the tax.
Of all of the states, Ohio has the highest and most burdensome estate tax taxing the middle class rather then adopting the strategy of the other states that only to tax the wealthiest estates. Because of tax credits permitted for most estates, Ohio begins taxation at the amount of $338,333. The State also allows a marital deduction equal to the value of the asset passing to the surviving spouse.
The Ohio estate tax is a minor portion of in the total of all the taxes collected. In 2006, of the $27.1 billion dollars in taxes Ohio colleted, only about one percent was from the state estate taxes or $272 million. The total revenues for the general fund in Ohio was $20,248,225,935.00, but only $54,070,007.00 was from estate taxes, which works out to .2670% of total State revenue.
Before it was outlawed, Ohio, like many states that still collect estate taxes, exercised the "sponge tax" by taking a percentage of the federal estate tax already demanded. The decedent's estate could take a credit against the federal estate tax for estate taxes paid to the state. Pre-the passage of EGTRRA in 2001, 36 states had sponge taxes. However, EGTRRA phased out the right of the states to use the sponge after 2005. Ohio General Assembly officially repealed Ohio's sponge tax in 2005 when then Governor Bob Taft signed H.B. 66.
The rich political history of the United States is replete with protest against what has been considered to be unfair taxation. The slogans against taxation are legendary: "No taxation without representation" ; "The power to tax is the power to destroy" ; and "Nothing is so sure as death and taxes" . One of the most significant events in this country's history was the Boston Tea Party which was a reaction of the Colonists to the unfairness of the stamp duty the tax by the British Empire in 1765. More recently we have witnessed the modern "tea parties" organized by people objecting to all taxes.
The discussion over what should be done about estate tax has been politicized, heated and sometimes illogical in many ways. Politicians have made political capital doing things like using terms like "death tax" to anger voters. Some have even stooped to having press conferences in funeral homes as a backdrop. Democrats and Republicans have used the same statistics to prove opposite points. One example is to site the amount the tax has collected to show its value or lack thereof. For several years legislators were able to tell the media that there would be no estate tax in 2010, knowing full well that they would probably pass a new estate tax bill for 2010.
Proponents of American capitalist ideal tout the concept that if government is free of burdensome regulations, everyone has ability to be rich and successful. President Ronald Reagan believed with hard work we all had the chance to be wealthy: "What I want to see above all is that this remains a country where someone can always get rich." Contrary to this, even with hard work it would take incredible luck and/or significant talent to rise above middle class standards. In fact, in the United States it is harder to move up then in most other capitalist countries.
In recent years a higher percentage of wealth has been accumulated by smaller percentage of people, leaving the majority of American's at the bottom disenfranchised. Because the top one percent in wealth controls about 40 percent , the wealthy have a disproportionately greater influence in our democracy. Wealthy individuals and businesses have tremendous influence because they have the means to hire lobbyists, purchase ads, and make huge contributions to campaigns.
In Aristotle's Politics , he says that for a democracy to be effective, there must be, (1) an avenue for all citizens to participate; and (2) they must take an active role in it. Aristotle believed that without relative social equality, including "moderate and sufficient property" for all citizens, democracy was impossible. If there were great extremes of rich and poor, the wealthy would amass tremendous power and influence and work toward their own self-interests.
[T]he privileged American Few aren't content to own a disproportionate share of U.S. wealth. They and their imperial planners seek to control as much of the world's treasure and resources (petroleum reserves in particular) as possible.
One example of how unequal wealth leads to unequal power, is how some financial institutions contributed big dollars to political campaigns and were rewarded. The Emergency Economic Stabilization Act of 2008 , also known as the Troubled Asset Relief Program (or TARP) passed at the urging of then-President George W. Bush, is a 2008 program of the United States government to purchase assets and equity from financial institutions to strengthen its financial sector. Most of the $700 billion in assets were to address the subprime mortgage crises.
Another way that the wealthy industrialists use their resources is to persuade legislators to wage wars for their own profits. In a war, the government can funnel money to the wealthy that are in control of this country's natural resources, factories, transportation, etc. In 1936, in a book by Daniel Guérin, entitled Fascism and Big Business , he first outlined, "an informal and changing coalition of groups with vested psychological, moral, and material interests in the continuous development and maintenance of high levels of weaponry, in preservation of colonial markets and in military-strategic conceptions of internal affairs." .
When before the First World War this country maintained a small peacetime military, now this country maintains a massive force that accounts for 47 percent of the world's total arms expenditures. Many of this countries state and local governments are dependant on military dollars. For instance, a Washington State economist in 2002 estimated that in Western Washington the military was responsible for 166,000 jobs or 15 percent of the workforce being employed, an amount of $7.06 billion. These numbers are not unusual and are consistent in other areas as well.
[W]ar, militarism, arms sales, and conquest are lucrative investments in and of themselves. The Pentagon budget is a giant public subsidy — a powerful mechanism of regular public wealth transfer to the high-tech corporate sector.
Unfortunately, the mutation of democracy that Aristotle warned us about where the wealthy have disproportionate influence has come to fruition.
The philosophy of Social Darwinism , has been used by the wealthy and powerful to justify their disproportionate accumulation of tremendous wealth while ignoring the poor, hungry, elderly, sick and needy. Sometimes known as "natural selection" or "survival of the fittest" , this is the theory that government should stay out of the socioeconomic arena, and allow every person to fend for themselves, sinking or swimming alone.
Similar to this, is the theory of "lezze-faire" economics espoused by political economics philosophers to claim that there should be a free flow business unencumbered by government interference. They believe that there is an "invisible hand" that will adjust to all economic issues and eventually business will prosper more efficiently without government interference, thus benefiting everyone.
Followers of these theories believe that any assistance given to the individual make them week and dependent on welfare.
Since the collapse of the economy led to the Great Depression of 1929, the country has adopted many of the principles of the welfare state and become more responsive to each citizen's individual needs. While there are still disagreements as to how much government should do, it has developed and funded myriad social programs effectively ended the cycle of poverty for some.
An estate tax can be used to redistribute the large pool of individual wealth to the people sitting at the lower part of the socioeconomic chart. Says Susan K. Hill, author of Leaping Before We Look?: Repeal of the Estate Tax Credit and the Consequences for States, Americans, and the Federal Government, estate tax is one way, " ... to reduce the wealth being amassed by powerful families, thereby avoiding the creation of a hereditary aristocracy in this country. . ."
"I am conscious that an equal division of property is impracticable. But the consequences of this enormous inequality producing so much misery to the bulk of mankind, legislators cannot invent too many devices for subdividing property, only taking care to let their subdivisions go hand in hand with the natural affections of the human mind. Another means of silently lessening the inequality of property is to exempt all from taxation below a certain point, and to tax the higher portions of property in geometrical progression as they rise. Whenever there is in any country, uncultivated lands and unemployed poor, it is clear that the laws of property have been so far extended as to violate natural right. The earth is given as a common stock for man to labor and live on."
(3) By the silent operation of laws, which, without violating the rights of property, reduce extreme wealth towards a state of mediocrity, and raise extreme indigence towards a state of comfort.
It was Franklin Roosevelt who as President from 1933 to 1945, who's New Deal pushed Congress to pass an avalanche of legislation authorizing the spending federal funds to end the Depression and establish the modern welfare state . It is ironic that Franklin D. Roosevelt , who's family had amassed tremendous wealth , was in favor of such a distribution. However, although Roosevelt was wealthy, was willing to share his own wealth to help the needy. He said, "The transmission from generation to generation of vast fortunes by will, inheritance, or gift is not consistent with the ideals of the American people."
Although he did make this liberal statement, as President, Obama has distanced himself a bit from this statement because of political necessity to move toward the center.
The Ohio estate taxes against the upper and middle estates has injured the State by losing: (1) residents to other states with lower estate taxes (2) residents it loses their productivity; (3) population which determines representation in the House of Representatives ; and (4) federal funding. .
One example of how it is being hurt by the migration out of Ohio can be seen the story of legendary late-U.S. Senator Howard Metzenbaum (a legendary political liberal who served Ohio in the Senate in 1974 by appointment and then 1976 - 1995). In 2002, he changed his domicile to Florida to avoid the steep Ohio estate tax. Metzenbaum, who had made millions owning parking facilities, wanted to pass along all of his fortune to his heirs. By becoming a Florida resident just before his death, Metzenbaum avoided the high Ohio taxes and Ohio lost revenue and a productive, important resident. This is not an unusual occurrence.
The Estate Planning, Trust, and Probate Law ("EPTPL") Section of the Ohio State Bar Association, has recommended for several years that the State of Ohio lower the state's estate tax. Ohio needs to reassess its estate tax and determine if it wants to continue taxing the middle class at such a high rate and tax the large estates at the risk of losing residents and their resources.
Many states are phasing out the estate tax. Of the 51 jurisdictions of the United States (including the District of Columbia), about half states, have estate taxes ( or 25 to be exact). Six of these will end their estate tax in the next few years. Should Ohio be one of these that are ending the estate tax?
In 2001, some Ohio legislators tried to end the estate tax, but were defeated due to a huge lobbying effort of municipalities. In 2006, the EPTPL recommend to the General Assembly H.B. 589, which if it had passed, would have increased the state tax exemption to be equal to the federal levels. That bill was reintroduced in 2007, but it again filed to be enacted after Governor Strickland announced he was prepared to veto any such measure.
"To reduce the estate tax by increasing the credit amount, to authorize townships and municipal corporations, or electors thereof by initiative, to exempt from the estate tax any estate property located in the township or municipal corporation, and to distribute all estate tax revenue originating in a township or municipal corporation that does not exempt property from the tax to the township or municipal corporation."
This bill would permit the local municipalities to assess estate tax that is now the right of the state government. It is likely that it would be organized much like the RITA tax, but a central body to benefit each town, city and village. It is currently in the House Ways and Means Committee and its possibility of passage it unclear.
In September 2009, the Ohio chapter of the Americans for Prosperity filed petition with 1,000 signatures asking that there be an initiative on the Ohio Ballot in November 2010 to repeal the estate tax. If this petition is approved the group will be required to collect 120,683 valid signatures to be certified by the Ohio Attorney General. The group has until the first Monday in January 2010 to turn in these signatures.
Thus far it is unclear what will happen in Ohio and if it will retain the estate tax as is, change it, or extinguish it altogether.
Both Federal and Ohio estate tax exemption should be set at $3.5 million at the rate of 45 percent to redistribute the wealth of those that have accumulated tremendous assets, fund social programs that help those in need, and give certainty to those trying to draft their estate plans.
First, the estate tax is an excellent way to keep wealth and power from being amassed in the hands of a small percentage of individuals. Without this distribution of wealth, it becomes more and more difficult for the poor and middle class to move up on the socioeconomic ladder as they have fewer avenues politically and in the businesses world. A redistribution of the huge amounts of wealth will give everyone more access to government and more of a chance to "make it" economically.
Second, while estate tax raises a small percentage or revenues, it can be significant in these difficult times. Natural and made-made disasters have caused the budgets to be strained and maximizing revenue imperative: the Bush II tax cuts , the recession of the U.S. economy , natural calamities like hurricane Katrina , the wars in Iraq and Afghanistan , the automakers collapse , Wall Street debacle , collapsing banks , and subprime mortgage crisis . At this time the deficit is at astounding amount of $12,090,547,788,483.00 , and likely to go higher so additional revenues are always a good thing.
Finally, the federal and state legislators should institutionalize the law to eliminate uncertainty about the future. Because no one knows for sure what the estate tax law will be, they cannot plan what to do with their estate assets once they die. Every time the estate tax laws change, estate planners will have to write a new estate plan making predictability impossible. At the moment however, estate planners are at the mercy of legislators that may have other motives dictating what they do with the laws.
Why Is the Estate Tax so Controversial? Jens Beckert, Published online: 12 September 2008.
Federal Estate and Gift Taxation, John K. McNulty, 5TH Ed., West Publishing Co., St. Paul , Minnesota , p.1. (1994) .
A Federal or state tax imposed on the manufacture and distribution of certain non-essential consumer goods. http://www.investorwords.com/1813/excise_tax.html.
Politicizing the Internal Revenue Code, De Novo, May 6, 2007.
Capitol Hill Memo; In 2 Parties' War of Words, Shibboleths Emerge as Clear Winner, New York Times, April 27, 2001.
Newton Leroy "Newt" Gingrich (born Newton Leroy McPhersn; June 17, 1943) is an American politician who served as the Speaker of the United States House of Representatives from 1995 to 1999. http://en.wikipedia.org/wiki/Newt_Gingrich.
Homer Gets a Tax Cut: Inequality and Public Policy in the American Mind.
Federal Estate and Gift Taxation, John K. McNulty, 5th Ed, West Publishing Co., St. Paul, Minnesota, p.1. (1994).
A wealth tax is generally conceived of as a levy based on the aggregate value of all household holdings actually accumulated as purchasing power stock (rather than flow), including owner-occupied housing; cash, bank deposits, money funds, and savings in insurance and pension plans; investment in real estate and unincorporated businesses; and corporate stock, financial securities, and personal trusts. Edward N. Wolff, "Time for a Wealth Tax?", Boston Review, Feb-Mar 1996. http://en.wikipedia.org/wiki/Wealth_tax.
"The term 'excise tax' and 'privilege tax' are synonymous. The two are often used interchangeably." American Airways v. Wallace, 57 F.2d 877, 880; Jurisdictions may have an estate tax that functions similarly to the that in the U.S., but just use a different term: the term inheritance tax is used in the Untied Kingdom, Ireland, and U.S. states Iowa, Indiana, Kentucky, Maryland, Nebraska, New Jersey, Oklahoma, Pennsylvania and Tennessee; some jurisdictions use the term "death duty" like Hong Kong, Bermuda and Canada; some jurisdictions have a gift tax arising at the transfer or property at death like Austria; other terms "rights of succession" in Belgium, "taxes on beneficiaries" in the Czech Republic, "rights of succession" in France. http://en.wikipedia.org/wiki/Estate_tax_in_the_United_States.
In some jurisdictions the term used is death duty, and for historical reasons that term is used colloquially - although it is no longer correct legally - in the United Kingdom and some Commonwealth nations. http://en.wikipedia.org/wiki/Inheritance_tax.
Ohio Revised Code Section 5731.01(A). 19 Ohio Prob. L.J. 26 Probate Law Journal, September/October 2008, Nuggets and Nuances: Ohio Estate Tax Issues, Audits, Tax Apportionment and a Plea for Reform, William J. McGraw, III, Esq., Dungan & LeFevre Co., L.P.A., PLJO Editorial Advisory Board.
The Rise and Decline of the Estate Tax, 11 Tax L. Rev. 223 (1946). Mary R. Wampler, Repealing The Federal Estate Tax: Death to the Death Tax, Or Will Reform Save The Day?, 25 Seton Hall Legis. J., 525, 527 (2001).
John R. Luckey, "A History of Federal Estate, Gift and Generation-skipping Taxes," Congressional Research Service, March 16, 1995, and Martha Britton Eller, "Federal Taxation of Wealth Transfers, 1992-1995," SOI Bulletin, Winter 1996-97; Barbara A. Hauser, Death Duties and Immortality: Why Civilization Needs Inheritances, 34 Real Prop. Prob. & TR. J. 363, 380 (Summer 1999).
Gaius Julius Caesar Augustus (September 23, 63 BC – August 19, AD 14) was the first emperor of the Roman Empire, which he ruled alone from 31 BC until his death in AD 14.
Barbara A. Hauser, Death Duties and Immortality: Why Civilization Needs Inheritances, 34 Real Prop. Prob. & TR. J. 363, 367 (Summer 1999).
Anton-Herman Chroust, Estate Planning in Hellenic Antiquity: Aristotle's Last Will and Testament, 45 Notre Dame Lawyer 629 (1969).
The Middle Ages of European history is a period of international history covering roughly a millennium in the 5th century through 16th centuries. http://en.wikipedia.org/wiki/Middle_Ages.
Barbara A. Hauser, Death Duties and Immortality: Why Civilization Needs Inheritances, 34 Real Prop. Prob. & TR. J. 363, 372-76 (Summer 1999).
See footnote ii above; http://www.britannica.com/EBchecked/topic/193317/estate-tax.
John Adams (October 30, 1735 – July 4, 1826) was an American politician and the second President of the United States (1797–1801), after being the first Vice President (1789–1797) for two terms. http://en.wikipedia.org/wiki/John_Adams.
The Quasi-War was an undeclared war fought almost entirely at sea between the United States and France from 1798 to 1800. In the United States, the conflict was sometimes also referred to as the Franco-American War, the Undeclared War with France, the Undeclared Naval War, the Pirate Wars, or the Half-War.; http://en.wikipedia.org/wiki/Quasi-War; John Adams, David McCullough, Simon & Schuster , New York , New York , (2001).
Knowlton v. Moore, 178 U.S. 41 (1900).
Barbara A. Hauser, Death Duties and Immortality: Why Civilization Needs Inheritances, 34 Real Prop. Prob. & TR. J. 363, 375 (Summer 1999).
The American Civil War (1861–1865), also known as the War Between the States and several other names, was a civil war in the United States of America. Eleven Southern slave states declared their secession from the United States and formed the Confederate States of America (the Confederacy). http://en.wikipedia.org/wiki/American_Civil_War.
Federal Estate and Gift Taxation, John K. McNulty, 5TH Ed., West Publishing Co., St. Paul, Minnesota, p.3, (1994) .
U.S. Constitution, Article I, Section 2, Clause 3.
A capitation tax is an assessment levied by the government upon a person at a fixed rate regardless of income or worth. Since it is a tax upon the individual, and not upon merchandise, a capitation tax is frequently labeled a head tax. A poll tax is a capitation tax. http://legal-dictionary.thefreedictionary.com/Capitation+Tax.
Article I, Section 9; Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895).
The Spanish–American War was a military conflict between Spain and the United States that took place between April and August 1898, over the issues of the liberation of Cuba. http://en.wikipedia.org/wiki/Spanish%E2%80%93American_War.
The War Revenue Act of 1898 imposed another death tax in order to raise revenues to finance the Spanish-American War. The 1898 death tax was a form of estate tax, levied upon the value of all personal property included in a decedent's gross estate. Property passing to a surviving spouse was excluded from the tax, and a $10,000 specific exemption excluded small estates. The tax rates were graduated from 0.74 percent to 15 percent, taking into consideration both the size of the estate and the degree of kinship of the decedent and the beneficiaries. http://wikileaks.org/leak/crs/95-444.txt.
Federal Estate and Gift Taxation, John K. McNulty, 5TH Ed., West Publishing Co., St. Paul, Minnesota, p.2, (1994).
The Constitution requires in Article I, Section 8 that "the duties, imposts, and excises shall be uniform throughout the United States " and that direct taxes must be apportioned. Knowlton v. Moore, 178 U.S. 41, (1900).
The Fourteenth Amendment (Amendment XIV) to the United States Constitution, along with the Thirteenth and Fifteenth Amendments, was adopted after the Civil War as one of the Reconstruction Amendments on July 9, 1868. http://en.wikipedia.org/wiki/Fourteenth_Amendment_to_the_United_States_Constitutio.
that the government must respect all of the legal rights that are owed to a person according to the law. Due process holds the government subservient to the law of the land, protecting individual persons from the state. http://en.wikipedia.org/wiki/Due_process.
The Equal Protection Clause, part of the Fourteenth Amendment to the United States Constitution, provides that "no state shall ... deny to any person within its jurisdiction the equal protection of the laws". U.S. Constitution, Amendment 14; http://en.wikipedia.org/wiki/Equal_Protection_Clause#cite_note-0.
The Court relied on holdings in prior cases that the right to take property by devise or descent is a creature of law, thus conditions on it may be imposed. This tax was upheld in Knowlton v. Moore, 178 U.S.41 (1900).
Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895).
The Sixteenth Amendment states: " The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."
United States Constitution, Sixteenth Amendment.
The 2 percent bracket had previously applied to income below $20,000. That amount was lowered to $2,000. The top bracket (on income above $2 million) was raised from 15 percent to 67 percent. The act was applicable to incomes for 1917; http://en.wikipedia.org/wiki/War_Revenue_Act_of_1917.
Federal Taxation of Income, Estates and Gifts, Boris I. Bittker, Lawrence Lokken, 2nd Ed., Warren, Gorham & Lamont, Boston, Massachusetts, (1993); www.ustreas.gov/opc/opc0038.html.
The business boom opened up many opportunities for financial gain. The economic activity it generated enabled many people to establish successful businesses, expand existing ones, and profit from investments. Some business leaders and investors were able to amass huge fortunes. The number of millionaires in the United States grew from perhaps about 20 in 1850 to more than 3,000 in 1900. http://www.theusaonline.com/history/industrilazation.htm.
Federal Taxation of Income, Estates and Gifts, Boris I. Bittker, Lawrence Lokken, 2nd Ed., Warren, Gorham & Lamont, Boston, Massachusetts, (1993).
The Committee of Ways and Means is the chief tax-writing committee of the United States House of Representatives and has jurisdiction over all taxation, tariffs and other revenue-raising measures, as well as a number of other programs. http://en.wikipedia.org/wiki/United_States_House_Committee_on_Ways_and_Means.
The Committee on Ways and Means of the U.S. House of Representatives explained that "a new type of tax was needed, because the consumption taxes in effect at that time bore most heavily upon those least able to pay them". The Rise and Decline of the Estate Tax, Louis Eisenstein, 11 Tax Law Rev. 230-231 (1956).
The U.S. Generation-skipping transfer tax imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelated humans more than 37 and a half years younger than the donor or to related persons more than one generation younger than the donor, such as grandchildren; See IRS Form 709 Instructions; Federal Taxation of Income, Estates and Gifts, Boris I. Bittker, Lawrence Lokken, 2nd Ed., Vol. 5 Warren, Gorham & Lamont, Boston, Massachusetts, p. 120-2, (1993).
1976, Congress passed the Tax Reform Act (P.L. 94-455).
Id.; Internal Revenue Code Section 2601 (1990). Gift tax rates effectively began at 37 percent on cumulative taxable.
The limitation on the marital deduction was increased to the greater of $250,000 or one-half (1/2) of the decedent's gross estate. The Act also increased the $60,000 estate tax exemption to $175,000.
Charles P. Rettig, Recent Legislation Aims to Replace the Estate Tax with a Modified Carryover-Basis Tax Regime, 24 L.A. Law. 32, 33-34 (Nov. 2001).
Ronald Wilson Reagan (February 6, 1911– June 5, 2004) was the 40th President of the United States (1981–1989) and the 33rd Governor of California (1967–1975). http://en.wikipedia.org/wiki/Ronald_Reagan.
The Economic Recovery Tax Act of 1981 (also known as ERTA or the Kemp-Roth Tax Cut) was "A bill to amend the Internal Revenue Code of 1954 to encourage economic growth through reductions in individual income tax rates, the expensing of depreciable property, incentives for small businesses, and incentives for savings, and for other purpose." Pub.L. 97-34, 95 Stat. 172, enacted August 13, 1981). http://en.wikipedia.org/wiki/Economic_Recovery_Tax_Act_of_1981.
Federal Estate and Gift Taxation, John K. McNulty, 5th Ed., West Publishing Co., St. Paul, Minnesota, p.10, (1994).
Economic Recovery Tax Act of 1981 (P.L. 97-34).
To Praise the Estate Tax, Not to Bury It, Michael Graetz, 93 Yale L.J. 259, p. 3 (1983).
Pub.L. 107-16, 115 Stat. 38, June 7, 2001.
The Act would also repeal the generation-skipping tax in 2010 as well.
By including this sunset provision, the law avoided the Byrd Rule that would give Senators the right to block any legislation that would unreasonably increase the federal deficit for more then a ten year period of time.
The tally of the voting was 225 yeas (all Democrats) and 200 nays (of which all 174 Republicans voted no with 26 Democrats). Nine votes were no (six Democrats and three Republicans). http://mhs.typepad.com/threepointfive-45/federal-estate-tax-bills-in-front-of-congress.html.
E-mail from Dreyfus Samuelson, Chief of Staff for Sen. Tim Johnson [D-SD], December 8, 2009.
www.tax.ohio.gov/divisions/communications/.../estate_tax_07.pdf; 19 Ohio Prob. L.J. 26 Probate Law Journal, September/October 2008, Nuggets and Nuances: Ohio Estate Tax Issues, Audits, Tax Apportionment and a Plea for Reform, William J. McGraw, III, Esq., Dungan & LeFevre Co., L.P.A., PLJO Editorial Advisory Board.
The new law passed on July 1, 1968, was modeled after the federal law that required the estate to pay the estate tax. Id.; III; http://daytonos.com/?p=867.
17 Ohio Prob. L.J. 125.
This is from an Ohio Department of Transportation report in 2006. 19 Ohio Prob. L.J. 26 Probate Law Journal, September/October 2008, Nuggets and Nuances: Ohio Estate Tax Issues, Audits, Tax Apportionment and a Plea for Reform, William J. McGraw, III, Esq., Dungan & LeFevre Co., L.P.A., PLJO Editorial Advisory Board.
17 Ohio Prob. L.J. 161, Ohio Probate Law Journal, May/June 2007, Reforming the Ohio Estate Tax, Robert M. Brucken, Esq.
For example, if a decedent's estate was valued at $2,000,000 in 2001 the estate tax would have been $675,000. If the state had no estate tax then the state estate tax would be zero, but the sponge tax would be $99,600 which would go to the state making the amount that goes to the federal government $460,000 totaling $560,250.
"No taxation without representation" began as a slogan in the period 1763–1776 that summarized a primary grievance of the British colonists in the Thirteen Colonies. http://en.wikipedia.org/wiki/No_taxation_without_representation.
This principle was recognized by Chief Justice Marshall in the case of Providence Bank v. Billings 4 Pet. (29 US) 514 (1830), argued 11 Feb. 1830, decided 22 Mar. 1830 by vote of 7 to 0; Marshall for the Court in which he held that in the absence of express stipulation or reasonable implication to the contrary in its charter, the bank was subject to the taxing power of the State, notwithstanding that http://quotationsbook.com/quote/38275/.
The Boston Tea Party was a direct action by colonists in Boston, a town in the British colony of Massachusetts, against the British government. On December 16, 1773, after officials in Boston refused to return three shiploads of taxed tea to Britain, a group of colonists boarded the ships and destroyed the tea by throwing it into Boston Harbor. The incident remains an iconic event of American history, and reference is often made to it in other political protests.. http://en.wikipedia.org/wiki/Boston_Tea_Party.
A stamp duty was for the administrative costs of probating an estate and was carried out by putting a stamp on the probate documents when the property was transferred to the new party. It was not based on a percentage of the estate or the asset, but rather a pre-set cost.
The Stamp Act of 1765 (short title Duties in American Colonies Act 1765; 5 George III, c. 12) was a tax imposed by the British Parliament on the colonies of British America. The act required that many printed materials in the colonies carry a tax stamp. Morgan and Morgan pg. 96-97; http://en.wikipedia.org/wiki/Stamp_Act_1765#cite_note-0.
The tea parties of 2009 were a result of the Obama Administration's initiatives to spend more money to help the economy, do in debt and raise taxes.
33 Ohio N.U. L. Rev. 61, Ohio Northern University Law Review, 2007, Tax Articles, Let's Protect Our Economy and Democracy From Paris Hilton: the Case For Keeping the Estate Tax.
The Rise and Decline of the Estate Tax, 11 Tax L. Rev. 223 (1946).
Michale J. Graetz & Ian Shapiro, Death By a Thousand Cuts: The Fight Over Taxing Inherited Wealth 206 (Princeton University Press 2005); http://www.examiner.com/x-10908-Estate-Planning-Examiner~y2009m6d1-Obama-administrations-proposed-2010-estate-tax-change.
See Michale J. Graetz & Ian Shapiro, Death By a Thousand Cuts: The Fight Over Taxing Inherited Wealth 206 (Princeton University Press 2005).
Id. Death By a Thousand Cuts: The Fight Over Taxing Inherited Wealth 206 (Princeton University Press 2005); 36 Wkly. Comp. Pres. Doc., at 1986 (Aug. 31, 2000); In 2000, President Bill Clinton vetoed a bill that would have repealed the estate tax, stating that such a law would only benefit about 2 percent of the taxpayers and more then half the benefits of the repeal would go to one-tenth percent of the families. ;As we will see later, the fact that this small number of taxpayers will ever be subject to the estate tax has been used by both proponents and opponents of repeal. See 36 Wkly. Comp. Pres. Doc., at 1986 (Aug. 31, 2000). According to President Clinton, the estate tax should be kept because it fell on a small segment of the population. Proponents of estate tax repeal took the opposite view and argued that it should be eliminated because the amount of taxes raised was too low.
Another estimate is that the top one percent of the population controls the same amount of wealth as the bottom 90 percent. www.vaildaily.com/article/20091018/EDITS/910179989/1021/rss -.
http://dissidentvoice.org/2008/10/redistribute-the-wealth-yes-but-not-what-obama-proposes/. It would have been hard for there to be democracy in Aristotle's world as the government sanctioned slavery and the disenfranchisement of women.
Paul Street (born 23 May 1958) is an American journalist, author, historian, and political commentator. He has a doctorate in U.S. History from Binghamton University.
Street served as both the Director of Research and Vice President for Research and Planning at the Chicago Urban League from 2000 to 2005. He is the author of four books: "Racial Oppression in the Global Metropolis: A Living Black Chicago History" (New York: Rowman & Littlefield 2007); "Segregated Schools: Educational Apartheid in the Post–Civil Rights Era" (New York: Routledge 2005); "Empire and Inequality: America and the World since 9/11" (Boulder: Paradigm 2004).
His latest book is "Barack Obama and the Future of American Politics" (Boulder: Paradigm Oct. 2008). http://en.wikipedia.org/wiki/Paul_Street.
Public Papers of the Presidents, Dwight D. Eisenhower, 1960, p. 1035- 1040.
Daniel Guérin, in his 1936 book, about the fascist government support to heavy industry. It can be defined as, "an informal and changing coalition of groups with vested psychological, moral, and material interests in the continuous development and maintenance of high levels of weaponry, in preservation of colonial markets and in military-strategic conceptions of internal affairs" Fascism and Big Business, Daniel Guérin,1936.
Fascism and Big Business, Daniel Guérin,1936.
"Farewell Address." In The Annals of America. Vol. 18. 1961-1968: The Burdens of World Power, 1-5. Chicago: Encyclopaedia Britannica, 1968..
Natural selection is the process by which heritable traits that make it more likely for an organism to survive and successfully reproduce become more common in a population over successive generations. It is a key mechanism of evolution. http://en.wikipedia.org/wiki/Natural_selection.
"Survival of the fittest", a term coined by anthropologist Herbert Spencer, or "The Gospel of Wealth" theory written by Andrew Carnegie. http://en.wikipedia.org/wiki/Social_Darwinism.
An Inquiry into the Nature and Causes of the Wealth of Nations (generally referred to by the short title The Wealth of Nations) is the magnum opus written by Scottish economist and moral philosopher Adam Smith and was first published in 1776. It is an account of economics at the dawn of the Industrial Revolution, as well as a rhetorical piece written for the generally educated individual of the 18th century - advocating a free market economy as more productive and more beneficial to society.
In The Wealth of Nations, Smith writes, "By preferring the support of domestic to that of foreign industry, he intends only his own security; and by directing that industry in such a manner as its produce may be of the greatest value, he intends only his own gain, and he is in this, as in many other cases, led by an invisible hand to promote an end which was no part of his intention."
The Great Depression was a severe worldwide economic depression in the decade preceding World War II. The timing of the Great Depression varied across nations, but in most countries it started in about 1929 and lasted until the late 1930s or early 1940s. Great Depression, Encyclopedia Britannica.
The "welfare state" is a model in which the state assumes primary responsibility for the welfare of its citizens. http://en.wikipedia.org/wiki/Welfare_state.
Susan K. Hill, Leaping Before We Look?: Repeal of the Estate Tax Credit and the Consequences for States, Americans, and the Federal Government, 32 Pepp. L. Rev. 151, 157-58 (2004).
Adam Smith (June 16, 1723 – 17 July 1790) was a Scottish moral philosopher and a pioneer of political economy. One of the key figures of the Scottish Enlightenment, Smith is the author of The Wealth of Nations, is considered his magnum opus and the first modern work of economics. Adam Smith is widely cited as the father of modern economics. Hoaas, David J.; Madigan, Lauren J. (1999). "A citation analysis of economists in principles of economics textbooks". The Social Science Journal 36 (3): 525–532.
Alexis-Charles-Henri Clérel de Tocqueville (29 July 1805, Paris – 16 April 1859, Cannes) was a French political thinker and historian best known for his Democracy in America (appearing in two volumes: 1835 and 1840) and The Old Regime and the Revolution (1856). http://en.wikipedia.org/wiki/Alexis_de_Tocqueville.
Thomas Jefferson (April 13, 1743 – July 4, 1826) was the third President of the United States (1801–1809), the principal author of the Declaration of Independence (1776), and one of the most influential Founding Fathers for his promotion of the ideals of republicanism in the United States. http://en.wikipedia.org/wiki/Thomas_Jefferson.
Friedrich Wilhelm Christian Karl Ferdinand Freiherr von Humboldt (June 22, 1767– April 8, 1835), government functionary, diplomat, philosopher, founder of Humboldt University in Berlin. http://en.wikipedia.org/wiki/Wilhelm_von_Humboldt.
John Dewey (October 20, 1859 – June 1, 1952) was an American philosopher, psychologist, and educational reformer whose ideas have been very influential to education and social reform. Noam Chomsky, The Common Good, pp. 5-10; http://en.wikipedia.org/wiki/John_Dewey#cite_note-0.
Thomas Jefferson to James Madison, 1785. ME 19:18, Papers 8:682.
Papers 14:197--98. See footnote cixxxvi.
Franklin Delano Roosevelt (January 30, 1882 – April 12, 1945), the 32nd President of the United States, was a central figure in world events during the mid-20th century, leading the United States during a time of worldwide economic crisis and world war. http://en.wikipedia.org/wiki/Franklin_D._Roosevelt.
New Deal legislation created new government agencies, such as the Works Progress Administration, the National Recovery Administration, the Social Security Act, etc. http://en.wikipedia.org/wiki/Franklin_D._Roosevelt.
The welfare state involves a direct transfer of funds from the public sector to welfare recipients, but indirectly, the private sector is often contributing those funds via redistributionist taxation; Encyclopedia of Political Economy. Ed. Phillip Anthony O'Hara. Routledge, 1999. p. 1245.
One of the wealthiest and oldest families in New York State, the Roosevelts distinguished themselves in areas other than politics.. http://en.wikipedia.org/wiki/Franklin_D._Roosevelt.
Samuel Joseph Wurzelbacher (born December 3, 1973), is more commonly known as "Joe the Plumber" was given that name during the 2008 U.S. presidential election after he was videotaped questioning then-Democratic candidate Barack Obama about his small business tax policy during a campaign stop in Ohio. Troy, Tom (2008-12-20). The Blade (Toledo, Ohio: Block Communications).
Redistribute the Wealth? Yes, But Not What Obama Proposes, by Paul Street / October 29th, 2008, http://dissidentvoice.org/2008/10/redistribute-the-wealth-yes-but-not-what-obama-proposes/.
Those things that include income taxes, sales taxes, licensefees, and support of local churches and charities.
It is expected that the Ohio population loss will mean we will lose another seat in the U.S. House of Representatives.
Much of the federal funds given to states and municipalities are based on the population of an area as well as the number of Representatives that are seated in the Congress.
19 Ohio Prob. L.J. 26 Probate Law Journal, September/October 2008, Nuggets and Nuances: Ohio Estate Tax Issues, Audits, Tax Apportionment and a Plea for Reform, William J. McGraw, III, Esq., Dungan & LeFevre Co., L.P.A., PLJO Editorial Advisory Board.
See Brucken at footnote cxix.
Id.; The Columbus Dispatch, "Estate tax under fire," September 9, 2009.
State Representative Cheryl Grossman is currently serving her first term in the Ohio House of Representatives. She represents the 23rd House District, which includes Grove City, Hilliard, parts of Dublin, and other western portions of Franklin County. http://www.house.state.oh.us/index.php?option=com_displaymembers&task=detail&district=23.
The Columbus Dispatch, "Estate tax under fire," September 9, 2009.
Ironically it was President Franklin D. Roosevelt who wanted to redistribute the wealth, even though he came from a family that ad accumulated great wealth, Isaac Shapiro, New IRS Data Indicate Rising Income Inequality, CBPP Says, 2005 TNT 200-18 (Oct. 18, 2005); see also Edward N. Wolff, Top Heavy: A Study of the Increasing Inequality of Wealth in America 1-2 (The Twentieth Century Fund Press 1995).
During George W. Bush's first term (2001-2004), he sought and obtained Congressional approval for tax cuts: the Economic Growth and Tax Relief Reconciliation Act of 2001, the Job Creation and Worker Assistance Act of 2002 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. These acts decreased all tax rates, reduced the capital gains tax, increased the child tax credit and eliminated the so-called "marriage penalty", and are set to expire in 2011. The U.S. national debt grew significantly from 2001 to 2008, both in dollars terms and relative to the size of the economy (GDP), due to a combination of tax cuts and wars in both Afghanistan and Iraq. Budgeted spending under President Bush averaged 19.9% of GDP, similar to his predecessor President Bill Clinton, although tax receipts were lower at 17.9% versus 19.1%. FY 2009 Budget; CBO Historical Data. Ruth Carlitz & Richard Kogan, CBO Data Show Tax Cuts Have Played Much Larger Role Than Domestic Spending Increases in Fueling the Deficit (Jan. 31, 2005), http://www.cbpp.org/1-25-05bud.pdf; See also Edmund L. Andrews, Deficit Study Disputes Role of Economy, N.Y. Times, Mar. 16, 2004, at A18.
The Global Financial Crisis has been called by leading economists the worst financial crisis since the one related to the Great Depression of the 1930s. Reuters. Retrieved 2009-9-30, from Business Wire News. See Raymond J. Keating, Tax Cut Permanency: The Death Tax, Small Business & Entrepreneurship Council (Apr. 7, 2005), http://www.sbecouncil.org/content/display.cfm?ID=89.
Hurricane Katrina of the 2005 Atlantic hurricane season was the costliest hurricane, as well as one of the five deadliest, in the history of the United States. Janega, James (August 28, 2009). "Katrina victims rebuilding lives". Chicago Tribune. http://www.chicagotribune.com/news/local/chi-katrina-chicago_janegaaug28,0,6677067.story.
The Iraq War, also known as the Occupation of Iraq, The Second Gulf War or Operation Iraqi Freedom, is an ongoing military campaign which began on March 20, 2003, with the invasion of Iraq by a multinational force led by troops from the United States and the United Kingdom.
The War in Afghanistan is an ongoing armed conflict which began on October 7, 2001, as the US military's Operation Enduring Freedom that was launched, along with the British military, in response to the September 11 attacks.
The automotive industry crisis of 2008–2009 was a part of a global financial downturn. The automotive industry was weakened by a substantial increase in the prices of automotive fuels linked to the 2003-2008 energy crisis which discouraged purchases of sport utility vehicles (SUVs) and pickup trucks which have low fuel economy. The popularity and relatively high profit margins of these vehicles had encouraged the American "Big Three" automakers, General Motors, Ford, and Chrysler to make them their primary focus.
Doyle McManus (2008-09-24). "Americans reluctant to fund bailout, poll finds Americans reluctant to fund bailout, poll finds". Americans reluctant to fund bailout, poll finds.
Three important catalysts of the subprime crisis were the influx of moneys from the private sector, the banks entering into the mortgage bond market and the predatory lending practices of mortgage brokers, specifically the adjustable rate mortgage, 2-28 loan ; "Senator Dodd: Create, Sustain, Preserve, and Protect the American Dream of Home Ownership". DODD. 2007-02-07. http://dodd.senate.gov/?q=node/3731. Retrieved 2009-02-18. ; Bernanke-Four Questions-April 2009.
The subprime mortgage financial crisis is an ongoing real estate crisis and financial crisis triggered by a dramatic rise in mortgage delinquencies and foreclosures in the United States, with major adverse consequences for banks and financial markets around the globe. Bernanke-Four Questions-April 2009.
$3.84 billion per day since September 28, 2007. http://www.brillig.com/debt_clock/.


As with a standard private policy you will have the option to take out third party, third party fire and theft or comprehensive cover when you insure taxi. You will need to weigh up the cost of each policy and the costs you would incur if your own vehicle was damaged or written off. Comprehensive cover is most popular amongst taxi drivers because any damage to the taxi itself can result in a loss of earnings. If your taxi is your main source of income then getting it fixed or replaced as quickly as possible is critical and you receive no help with this with a third party policy.
Policy only is the cheapest option available for taxi insurance if cost is your main concern. This is the most basic level of taxi insurance needed by a taxi driver so it is the least thorough type. Taxi insurance companies may assume that you want a greater level of cover than just policy only so specify if this is all you need. It is important to remember that if there were an accident you would be left to pay for any damage or additional fees such as legalities.
Named driver or any driver policies are both available when it comes to taxi insurance. These are dependent on your business needs and which policy is more convenient for you.
Any driver policies are less applicable for single taxi drivers. They are used mainly by large taxi companies who have many interchangeable staff. All-driver policies can be more expensive but this is more convenient than taking out an individual policy for each employee. This also means that if you have a high turnover of staff then you do not need to pay to cancel and take out new policies. Any driver fleet insurance policies cover multiple vehicles and multiple drivers, which are commonly used by taxi companies. You can of course still put down the names of all the drivers on a fleet policy. This reduces your costs if the insurer has a record of everyone's driving histories. It is also important to not forget about exclusions as most 'any driver' policy means drivers over the age of 25 and with no convictions.
If you are working as a single driver you will more than likely take out a named driver policy that works similarly to a private policy. This type of policy is tailored based on the drivers driving history and one specific vehicle. This would more than likely be the cheapest option for a single taxi driver.
There are many features that can be included in a taxi driver insurance policy and a combined policy tends to umbrella all the desired components. This can include breakdown cover, taxi insurance, loss of earnings, liability insurance, legal expenses etc. Different combined policies will cover different elements but below is a list of the possible extras that would be included in a combined policy.
Combined policies provide the best peace of mind as you are covered for most incidents. This can be useful for a single taxi driver if an accident puts them or their vehicle off the road as this can completely stop their income. Although combined insurance is the most expensive type it could save you a lot of money in the long run.