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House of Representatives.
Income Tax Assessment Bill 1946.
(Circulated by the Treasurer, the Right Honorable J. B. Chifley.)
(AMENDMENTS PROPOSED TO BE MADE TO THE INCOME TAX ASSESSMENT ACT 1936-1945)
Ed. Note
The original document included both the explanatory notes and the text of the related legislation. In the electronic copy, only the explanatory notes and headings of the related legislation,, have been retained.
Notes on Clauses
CLAUSE 2.- COMMENCEMENT.
Section 5 (1A.) of the Acts Interpretation Act 1901-1941 provides that every Act shall come into operation on the twenty-eighth day after the day on which that Act receives the Royal Assent, unless the contrary intention appears in the Act. It is proposed that the Income Tax Assessment Act 1946 shall come into operation on the day on which it receives the Royal Assent.
The principal purpose of the proposal is to enable the immediate application of certain of the proposed provisions which affect the collection of tax by instalments (Clause 21) and the proposed provision relating to the collection of income tax on interest paid on bearer debentures (Clause 16).
CLAUSE 3.- PARTS.
Section 5 of the Principal Act enumerates the Parts and Divisions into which the Act is dividend.
The amendment here proposed is a drafting amendment consequent on the insertion in the Principal Act of a new Division which provides for the allowance of a tax credit in respect of certain losses and outgoings incurred by taxpayers in connexion with plant and machinery used for war purposes.
CLAUSE 4.- DEFINITIONS.
This clause proposes an amendment which is designed to simplify the terms of the Act. A year of income is normally a year which begins on 1st July of one year and ends on 30th June of the next year. In a number of cases, however, annual returns are accepted from taxpayers on the basis of accounting periods which begin and end on other dates. References to the year of income are necessarily frequent in the Act and the amendments thereto, and it is proposed by the amendment in this clause that any reference to a particular year of income shall be deemed to include an accounting period adopted in lieu of that year. The proposed amendment will obviate the frequent repetition in drafting of a cumbersome form of words.
CLAUSE 5.- EXEMPTIONS.
SUB-CLAUSE (1.) (a).-VISITING EXPERTS ASSISTING IN THE DEVELOPMENT OF AUSTRALIAN INDUSTRY.
Under sub-paragraph (vii) of Section 23(c) of the Principal Act an exemption is at present allowed in respect of income derived as director's fees or salary by a non-resident during a visit to Australia during which he acts as a director, manager, or other administrative officer of a manufacturing, mercantile or mining business or a business of primary production, if the visit does not exceed six months.
The section as it stands is not wide enough in its terms to cover the case in which the work undertaken by the visitor cannot be completed within six months or the case in which the visitor acts, not as a director, manager or other administrative officer, but as a consultant, technician or operative.
Sub-clause (1.) (a) therefore proposes to replace the existing sub-paragraph by a new sub-paragraph (vii) under which the exemption from income tax will be enlarged to cover the income derived by consultants, technicians and operatives visiting Australia. The exemption period is also being extended to one year and will be capable of extension for a further year if the Treasurer, acting on the recommendation of the Secondary Industries Commission, decides that an extension is desirable. The exemption will be allowed in respect of the period of one or two years, as the case may be, even though the visit may extend beyond the exemption period.
The proposed provision differs further from the existing provision in that the exemption will be allowed only to persons who are liable for tax on their Australian earnings in the country in which they ordinarily reside.
Clause 18 of the Bill proposes a complementary amendment to cover the case of a visitor who is not entitled to the exemption provided by this clause because he does not pay tax on his income to the country in which he ordinarily resides. The effect of that clause is that the visitor will be liable to pay the Australian tax on his income or the tax he would have paid in his own country if the income had been taxable there, whichever amount of tax is the lesser.
The net effect of Clauses 5 and 18 will be that no visitor of the kinds specified in sub-paragraph (vii) will be placed, in respect of his Australian earnings, in a worse position, as to taxation, than if he had not come to Australia.
This exemption will apply in respect of income derived during the year ended 30th June, 1946, and subsequent years.
SUB-CLAUSES (1.) (b) AND (1.) (c).-EXEMPTIONS-UNEMPLOYMENT AND SICKNESS BENEFIT.
Sub-clause (1.) (b) is a drafting amendment. Sub-clause (1.) (c) proposes an extension of the terms of Section 23(ka) of the Principal Act. Under the section as amended, payments made out of the Social Services Fund by way of unemployment, sickness and special benefits under the Unemployment and Sickness Benefits Act 1944 will be given the benefit of the same exemption as old-age, invalid and widows' pensions and child endowment.
The unemployment and sickness benefits in question would not be large enough alone to attract tax but they would become taxable in cases where the recipient's total income derived during the year, including the benefit, brought him into the taxable field. It is considered inappropriate that these payments should be subject to diminution by the Commonwealth in the form of income tax.
SUB-CLAUSE (1.) (d).-EXEMPTIONS-PAYMENTS TO EX-SERVICE PERSONNEL.
This sub-clause proposes to insert in Section 23 of the Principal Act a new paragraph (kb) under which exemption from income tax will be allowed in respect of allowances paid to disabled persons under Part IV. of the Re- establishment and Employment Act 1945, re-employment allowances paid under the same Act and sustenance allowances paid under the Australian Soldiers' Repatriation Act 1920-1945 to persons waiting to enter into occupation of land or possession of a business.
These are all payments to ex-service personnel (and other disabled persons who are qualified to receive allowances under Part IV. of the Re-establishment and Employment Act) who are temporarily unemployed. The payments are all in the nature of income to the recipients and they do not come within the scope of Section 23(k) which provides for the exemption of war pensions and allowances.
The amounts involved are not large and there is no essential difference between these payments and the pensions and allowances which are already exempted as having their origin in war disabilities and the unemployment and sickness benefits which it is proposed to exempt by sub-clause (1.)(c) of this clause. It is considered that it would be wrong in principle to subject these payments to tax while exempting the other payments mentioned.
SUB-CLAUSES (1.)(e) TO (1.)(j).-EXEMPTIONS-PAY AND ALLOWANCES OF MEMBERS OF THE DEFENCE FORCE.
In brief, the special income tax concessions provided for members of the Defence Force during war-time are:-
The exemption of all pay and allowances earned out of Australia.
The exemption of pay and allowances earned in Australia-
from the First day of July immediately preceding the date of embarkation for overseas service until the date of embarkation;
during the whole of the year of income prior to that in which the member embarked for overseas service ; and
during the three months following return to Australia from overseas service.
Corresponding exemptions apply to Naval personnel serving in a sea-going ship and to Air Force personnel serving as members of the air-crew of an operational squadron in Australia.
The exemption of dependants' allowances and deferred pay.
The allowance of a special deduction of up to Pd250 varying according to the amount of the member's income. No deduction, however, is allowable if the member's income exceeds Pd586.
The Government considers that the continuation of the exemption of pay and allowances earned in Australia is not warranted in the case of members going abroad for service during peace-time.
It is proposed, however, to continue until the 30th June, 1947, the exemption of pay and allowances earned out of Australia, in the case of members who are receiving special war-time rates of pay.
It might be mentioned that at present all members of the Services are on special war-time rates of pay.
The general purpose of the amendments to section 23(s) proposed by paragraphs (e) to (j) of sub-clause (1.) and the provisions of sub-clause (2.) of Clause (5.), therefore, is to continue, until the 30th June, 1947, the exemption of pay and allowances earned by members of the Defence Force in receipt of special war-time rates of pay and allowances.
The concessions, however, will be varied to the extent that, excepting members of the Occupation and Interim Forces who volunteered for service with those Forces on or before the 13th February, 1946, the retrospective exemption of pay and allowances earned in Australia prior to embarkation for overseas service, and the exemption of pay and allowances earned in Australia during the three months subsequent to return from such overseas service, will not apply in the case of personnel leaving Australia after the 13th February, 1946. Personnel who, on or before the 13th February, 1946, volunteered to serve in the Occupation or Interim Forces will continue to enjoy the existing concessions even though they left or leave Australia after that date provided they are in receipt of special war-time rates of pay and allowances.
The date referred to, viz., the 13th February, 1946, is the date of the announcement, by the Government, of its intention to amend the Income Tax Assessment Act varying the provisions relating to the exemption of pay and allowances earned by service personnel.
Although it is proposed to modify the concessions in respect of personnel leaving Australia after the 13th February, 1946, it is not intended that a member who had completed the necessary qualifying service on or before that date should be assessable upon any pay and allowances which he earned in Australia before that date, and which, would be exempt under the existing law.
The object of paragraph (e) of sub-clause (1.) is o insert in Section 23(s) of the Principal Act a proviso limiting its application in the manner as generally described in the preceding paragraphs.
Paragraph (i) of the new proviso will exclude from the exemption, personnel who are not in receipt of special war-time pay and allowances. The special war-time rates of pay and allowances prescribed for Military and Air Force personnel are specified in the War-time Financial (Military Forces) Regulations and the Air Force (War Financial) Regulations respectively. The special war-time rates payable to Naval personnel are incorporated in the Naval Financial Regulations. Those regulations, however, also specify the normal peace-time rates of pay and allowances for members of the Naval Forces; consequently it has not been practicable to specify the particular regulations which are to be referred to in order to determine whether or not Naval personnel are in receipt of special war-time rates of pay. It has accordingly been necessary to provide that the question whether Naval personnel, at any particular time, were or are in receipt of special war-time rates of pay, shall be decided by the Secretary to the Treasury, whose Department has been closely associated with the preparation of the scales of rates of pay and allowances payable to members of the Forces.
Paragraph (ii) of the new proviso will, in future, limit the retrospective exemption of pay and allowances earned in Australia to those members of the Interim Force who, on or before the 13th February, 1946, volunteered to serve in that Force.
Section 23(s) (ii) of the Principal Act, which is referred to in paragraph (ii) of the new proviso, provides for the retrospective exemption of pay and allowances earned in Australia by members of the Defence Force who, for the requisite qualifying period, serve outside Australia or in a sea-going ship or with the air- crew of an operational squadron in Australia. This exemption applies to pay and allowances earned for a period of up to two years prior to the commencement of such service. The proposed limitation of the application of Section 23(s) (ii) of the Principal Act automatically limits the application of Section 23(s) (iii), which provides for the exemption of pay and allowances earned in Australia during the three months subsequent to the member's return to duty in Australia, after completion of the service which entitled him to the retrospective exemption under Section 23(s) (ii).
As already indicated, however, sub-clause (2.) of Clause (5.) of the Bill will preserve the exemption to members of the Forces who, on 13th February, 1946, were outside Australia or serving in a sea-going ship or serving as members of the air-crew of an operational squadron in Australia and had qualified for the exemption.
A definition of "the Interim Force" is being inserted in Section 23(s) of the Principal Act by paragraph (j) of Clause (5) (1) of the Bill. The effect of this definition is explained in later paragraphs of this Note.
Paragraph (iii) of the proposed further proviso refers particularly to members of the air-crew of operational squadrons stationed in Australia. Its purpose is to exclude from the benefits of Section 23(s) (ii) and (iii) of the Principal Act, those members who are posted or attached to such squadrons after the 13th February, 1946. The preceding paragraphs explaining the effect of paragraph (ii) of the further proviso describe generally the effect of paragraph (iii) of that proviso in the case of members of air-crew of operational squadrons in Australia.
Paragraph (iv) of the new proviso declares that Section 23(s) of the Principal Act shall not apply to pay and allowances earned by a member of the Defence Force after the 30th June, 1947. Pay and allowances earned after that date will accordingly be subject to the ordinary provisions of the income tax law.
The effect of paragraph (f) of Clause (5) (1.) of the Bill will be that pay and allowances earned by Naval personnel during any period in which the ship is operating in or between Australian ports, will be deemed to be pay and allowances earned in Australia, even though the vessel, during part of that period, may have been outside territorial waters. Correspondingly, pay and allowances earned out of Australia by members of the air- crew of Australian squadrons during flights which do not involve landing at ex-Australian airports are to be deemed to be earned in Australia. The new provision will apply only in respect of pay and allowances so earned after the 13th February, 1946.
Paragraph (g) of Clause (5) (1.) of the Bill is merely a drafting provision.
The amendment effected by paragraph (h), and the definition of "service out of Australia" proposed to be inserted by paragraph (j) are complementary to the amendment effected by paragraph (f).
Under the existing law, service in a sea-going ship, including service while the ship is in Australian ports or Australian waters is, in the case of Naval personnel, regarded as qualifying service for purposes of Section 23(s) (ii) of the Principal Act. Consequently, members of the Naval Forces who serve in such a ship for the specified period, e.g., for a continuous period of ninety days, are entitled to the retrospective and prospective exemptions of pay and allowances earned in Australia.
The view taken is that now hostilities have ceased, service in a ship while it is operated between Australian ports should not be regarded as qualifying service for purposes of the exemption of pay and allowances earned in Australia. It is accordingly proposed to amend the definition of "sea-going ship" in Section 23(s) of the Principal Act, so that that definition shall not apply to any ship during the period that it is operated, after the 13th February, 1946, in or between Australian ports. Paragraph (h) of Clause (5.) (1.) of the Bill effects the amendment required for this purpose.
Paragraph (j) will insert in Section 23(s) of the Principal Act, a definition of "service out of Australia" and also a definition of "the Interim Force".
The definition of "service out of Australia", as already indicated, is complementary to the amendments proposed to be made by paragraphs (f) and (h) of this sub-clause. Its purpose is to provide that service during any period, after 13th February, 1946, in which a ship is operated in or between Australian ports shall not be regarded as service out of Australia for purposes of the retrospective exemption provided by Section 23(s) (ii) and the prospective exemption provided by Section 23(s) (iii) of the Principal Act.
The definition of "the Interim Force" is necessary for the effective application of paragraph (ii) of the further proviso which will be inserted by paragraph (e) of this sub-clause. For the purposes of that paragraph, the Interim Force will be deemed to consist of those members of the Citizen Naval Forces and those temporary members of the Permanent Naval Forces who, between the 4th December, 1945, and the 14th February, 1946, volunteered to serve in the Navy for a period not exceeding two years, or, in the case of commissioned personnel, who, between the 29th July, 1945, and the 14th February, 1946, volunteered to continue to serve in the Navy for as long as their services should be required.
As regards the Military Forces, the term will embrace those members of the Occupation Force who, before the 14th February, 1946, volunteered to serve in that Force. It will also apply to other personnel who, between the 30th September, 1945, and the 14th February, 1946, volunteered to continue to serve in the Defence Force for as long as their services should be required, or for a period of not less than twelve months.
Air Force personnel covered by the definition will be those members of the Royal Australian Air Force who, between the 6th January, 1946, and the 14th February, 1946, agreed to volunteer for air service in accordance with Air Force Regulations for a period of two years.
It might be mentioned that it is proposed to continue the concession in respect of those members of the Interim Force who volunteered for service before the 14th February, 1946, but who do not leave Australia until after that date.
The concessions provided by Section 23(s) will not apply to pay and allowances earned after the 30th June, 1947.
The amendments made by paragraphs (e) to (j) of sub- clause (1.) of Clause (5.) will apply to assessments for the financial years 1945-1946 and subsequent financial years.
SUB-CLAUSE (1.) (k).- EXEMPTIONS-DEPENDANTS ALLOWANCES AND DEFERRED PAY OF MEMBERS OF THE DEFENCE FORCE.
By paragraph (k) of sub-clause (1.) it is proposed to continue, until the 30th June, 1947, the exemption of deferred pay paid to members of the Defence Force. The exemption, however, will apply only if the deferred pay is paid during a period in which the member is in receipt of special war-time pay and allowances. If deferred pay is paid after a member has reverted to peace-time rates of pay, only that part of the deferred pay which is attributable to service, during the war period, up to the date on which he ceased to be paid special war-time rates of pay and allowances, will be exempt.
As explained in the note to paragraph (e) of this sub- clause, special war-time pay and allowances are those prescribed by the War Financial (Military Forces) Regulations and the Air Force (War Financial) Regulations for Army and Air Force personnel respectively, and, in the case of Naval personnel, such pay and allowances as the Secretary to the Treasury certifies are special war- time pay and allowances.
The amendment made by paragraph (k) of this sub-clause will apply to assessments for the financial year 1945- 1946 and subsequent financial years.
SUB-CLAUSE (2.).-EXEMPTIONS-PAY AND ALLOWANCES OF MEMBERS OF THE DEFENCE FORCE.
The purpose of sub-clause (2.) of this clause has already been explained. It is a special provision designed to preserve to members of the Forces, who, on the 13th February, 1946, were outside Australia or serving in a sea-going ship or as member of the air-crew of an operational squadron in Australia, the retrospective exemption of pay and allowances earned prior to that date and the prospective exemption of pay and allowances earned subsequent to their return to duty in Australia (but prior to the 1st July, 1947), which they would have been entitled to under the existing provisions of the Act. In general terms, therefore, a member of the Forces who was outside Australia on the 13th February, 1946, and who serves the necessary qualifying period prior to his return to Australia, will not be deprived of any existing exemption to which his service entitles him.
CLAUSE 6.- CERTAIN ITEMS OF ASSESSABLE INCOME.
This clause is complementary to paragraph (k) of Clause (5.) (1.) of the Bill. It will amend Section 26 of the Principal Act which provides that 5% of the capital amount of any allowance paid on retirement shall be included in the assessable income of the recipient. Deferred pay received in respect of service as a member of the Defence Force is, however, expressly excluded from the operation of Section 26(d). The combined effect of the existing provisions of Section 23(t) and Section 26(d) of the Principal Act, therefore, is that the whole of the deferred pay received by a member of the Forces is exempt from income tax. In accordance with the general principle proposed to be adopted in regard to service pay and allowances, the concession provided by Section 26(d) will be continued until the 30th June, 1947, or if the member reverts to peace-time rates of pay before that date, until the date of such reversion.
The object of Clause 6 is to give expression to this principle in respect of deferred pay in Section 26(d) of the Principal Act. Clause 6 will accordingly limit the application of the existing proviso to Section 26(d) to deferred pay attributable to service during the period, prior to the 1st July, 1947, during which the member was in receipt of special war-time rates of pay and allowances.
If a member receives his deferred pay before the 1st July, 1947, and while he is on special war-time rates of pay, the whole of the deferred pay will be exempt under Section 23(t). If he receives his deferred pay before 1st July, 1947, but after his reversion to peace-time rates of pay, or if he receives his deferred pay after the 30th June, 1947, only that portion attributable to service during the period, prior to the 1st July, 1947, during which he was in receipt of special war-time rates of pay, will be exempt under the proviso to Section 26(d). In such cases, 5% of the balance of the deferred pay will be included in his assessable income.
These amendments will apply to assessments for the financial year 1945-1946 and subsequent financial years.
CLAUSE 7.- DEPRECIATION-AMENITIES PROVIDED FOR EMPLOYEES.
The purpose of the amendment proposed in this clause is to provide that plumbing fixtures and fittings provided since the 30th June, 1938, and forming part of the toilet accommodation and washing facilities provided by an employer for the use of persons employed in his business shall be the subject of normal depreciation allowances.
The clause is so designed as to bring the fixtures and fittings described therein within the depreciation provisions of the Act.
The concession will apply to tiling of walls and floors and to terrazzo, marble, concrete, stone, magnesite and similar paving and surface finishes, to plumbing fixtures and fittings, sanitary ware, etc.
It is also intended to embrace internal partitions of wood, steel, brick, etc., in toilet and shower rooms, but not walls, roofs and work of a similar structural nature.
The new provision will apply to fixtures and fittings of the nature specified provided since 30th June, 1938. It will thus apply to fixtures and fittings attached to a building acquired by the taxpayer subsequent to that date.
The deduction, however, will be first allowed in assessments based on income derived during the year ending 30th June, 1946.
Where fixtures and fittings of the nature indicated were provided, say, during the year ended 30th June, 1939, the deduction allowable from income derived during the year ended 30th June, 1946, will be based on the cost of the asset. The allowance, of course, will be dependent upon the facilities being used during the year ending 30th June, 1946, for the convenience of persons employed by the taxpayer in a business from which he derives assessable income.
Assets coming within the provisions of this clause or Clause 8 may also be the subject of the special depreciation allowance proposed to be provided by the new section 57A. (Clause 9). If the building to which the assets of the kind specified are affixed is damaged, destroyed or disposed of or if such assets are damaged or destroyed or separately disposed of by the taxpayer, the other depreciation provisions which are relevant will have application.
This amendment, as well as the amendment proposed by Clause 8 of the Bill, gives effect to one of the recommendations of the Conference with representatives of the Associated Chambers of Manufactures.
CLAUSE 8.- BASIS OF DEPRECIATION-AMENITIES PROVIDED FOR EMPLOYEES.
This clause proposes an amendment to Section 55 of the Principal Act whereby plant and equipment used by an employer to provide amenities for his employees will be written off over a period of three years.
The rate of thirty-three and one-third per centum will apply to plant and equipment used in dining rooms, mess rooms, cafeterias, etc., utilized by the taxpayer for the purpose of providing meals or facilities for meals for employees of a business from which he derives assessable income.
The provision will extend to fixtures and fittings provided in locker rooms, change rooms, rest rooms, casualty wards, recreation rooms and the like.
It will accordingly apply to clothing cupboards, lockers, and similar fixtures and fittings which do not form part of the permanent building structure and which have been provided by the taxpayer for the more efficient conduct of his business.
Plumbing fixtures and fittings forming part of the cafeteria, kitchen, rest or recreation room equipment, will also be subject to depreciation at the rate of 33 1/3 per cent.
The deduction will be allowed in assessments in respect of income derived during the year ended 30th June, 1946, and subsequent years.
CLAUSE 9.- SPECIAL DEPRECIATION OF PROPERTY ACQUIRED WITHIN FIVE YEARS AFTER 30TH JUNE, 1945.
The amendment proposed by this clause will give effect to a recommendation made as a result of the conference between Government representatives and representatives of the Associated Chambers of Manufactures.
With the object of assisting the re-establishment of industry in the post-war period, the United Kingdom, New Zealand and South Africa have made provision for a special initial depreciation deduction to be allowed in respect of plant and machinery acquired during the post- war years. The rate of the special deduction ranges from 10 per cent. to 20 per cent. of cost. The allowance has been made with the purposes of offsetting the present inflated cost of new machinery, assisting persons who are commencing in business and aiding secondary industries in establishing overseas markets.
It is proposed therefore that the Principal Act shall be amended to provide for a similar deduction.
The proposed sub-section (1.) will provide that the rate of depreciation will be twenty per centum of the cost and the deduction will be allowed in respect of plant which is subject to ordinary depreciation. The special deduction will be allowed in the year of acquisition in addition to the depreciation at the ordinary rates allowable on the property.
Under the proposed sub-section (2.), ordinary depreciation will be calculated on the cost of the property after deducting the amount of the special initial deduction.
The proposed sub-section (3.) will provide that the special initial deduction will be allowed only in respect of property which is acquired during the period from 1st July, 1945, to 30th June, 1950. This limitation is imposed because the deduction is intended to serve the particular purpose of assisting in industrial development during the immediate post-war period.
The special deduction will not be compulsorily applied. It will, however, be allowed in all cases except where the taxpayer notifies the Department that he does not desire to take advantage of the concession. The notification, which will be in the form of an election, is to be made when the taxpayer lodges his return for the year in which the plant was acquired or installed or within such further time as the Commissioner may allow. The proposed sub-section (4.) makes provision for the lodgment of this election.
The special deduction is available to all taxpayers who are engaged in business, including primary producers. It will be allowed in assessments commencing with the assessment based on income derived during the year ended 30th June, 1946.
CLAUSE 10.- PROPERTY USED PARTLY FOR PRODUCING ASSESSABLE INCOME.
The amendment proposed by this clause is consequent upon the amendment, which is proposed by Clause (9.) Under Section 61 of the Principal Act, where any depreciable property is used by the taxpayer only partly for the purpose of producing assessable income, only a proportionate part of the ordinary depreciation deduction is allowed.
It is desirable, and consistent, that the same provision should be made to apply in respect of the special depreciation deduction and the amendment to Section 61 is proposed with that end in view.
The amendment will commence with the assessment based on income derived during the year ended 30th June, 1946.
CLAUSE 11.- EXPENDITURE ON SCIENTIFIC RESEARCH.
In accordance with the recommendations made as a result of discussions with the representatives of the Associated Chambers of Manufactures, it is proposed to enlarge the deductions allowable in respect of scientific research expenditure.
This clause accordingly proposes to insert in the Principal Act a new Section 73A which is designed to provide special allowances in respect of expenditure on scientific research which is not allowable as a deduction under any other section of the Principal Act and which is incurred by a taxpayer who is carrying on a business.
Paragraph (a) of sub-section (1.) of the proposed section will allow a deduction of payments to approved research institutes when made for the purposes stated. The deduction under sub-paragraph (i) is limited to payments for scientific research related to the taxpayer's business, but sub-paragraph (ii) extends the deduction to any payment made to a trade research association related to the class of trade to which the taxpayer's business belongs.
Paragraph (b) of sub-section (1.) is intended to apply to unsuccessful research expenditure of a capital nature such as the cost of unsuccessful efforts to produce a new type of plant or product, etc.
Sub-section (2.) will allow a limited deduction in respect of expenditure on research buildings. The deduction will be limited to the expenditure incurred in constructing a building or part of a building, or in making building alterations, additions or extensions, which is or are of value for research purposes only. It will also be limited to expenditure incurred on and after the 1st July, 1945, and will be spread equally over three years.
The purpose of sub-section (3.) is to ensure that where a taxpayer who carries on business in and outside Australia incurs expenditure on research outside Australia only that part of the expenditure which may fairly be regarded as being attributable to assessable income should be allowed as a deduction.
Sub-section (4.) provides, in effect, that if any expenditure has been allowed as a deduction in respect of research buildings under sub-section (2.) and those buildings are disposed of or destroyed, the consideration received or receivable in respect of such disposal or destruction shall, to the extent that the expenditure has been allowed as a deduction, be included in the taxpayer's assessable income.
Under section 55 of the Principal Act the Commissioner of Taxation is required to estimate the effective life of depreciable plant assuming it is maintained in good order and condition. Sub-section (5.) overrides this provision and fixes the rate of depreciation for plant and machinery used for research purposes only, at 33 1/3 per cent.
Sub-section (6.) will define certain terms as they are used in the section. It will be noticed that, in the sense in which the term "approved research institute" is used, no research institution will be recognized as such for the purposes of the section except on the certification of the Council for Scientific and Industrial Research or the Secretary to the Department of Labour and National Service or the Director-General of Health. The sub-section also defines the term "consideration received or receivable" for the purposes of the section as having the same meaning as it has in other comparable provisions of the Principal Act. The term "scientific research" is also defined.
Under sub-section (7.) power is given to an approving authority to specify an institution as being "an approved research institution" as from a date before or after the date on which its approval is given, and to withdraw its approval. The objects of the provision are: (a) to give the benefit of the section in cases in which amounts are paid to institutions for the purposes of scientific research before those institutions are formally approved; and (b) to prevent allowances where the activities of an institution have changed to such an extent that it is no longer entitled to be regarded as an institute for scientific research.
Paragraph (i) of sub-section (8.) ensures that scientific research for business purposes shall come within the ambit of the new provision. Paragraph (ii) extends the benefit of the provisions to medical research for the benefit of workers in a business.
The proposed deduction will be allowed against income derived during the year ended 30th June, 1946, and subsequent years.
It is also proposed by Clauses 12 and 17 to allow a deduction (in the case of a company) and a concessional rebate of tax (in the case of an individual) in respect of gifts made to institutions engaged in scientific research where the gifts are made for scientific research.
CLAUSE 12.- GIFTS AND CONTRIBUTIONS.
This clause proposes an amendment to Section 78(1)(a) of the Principal Act. Under that section a deduction is allowed to taxpayers which are companies in respect of certain specified gifts and contributions. It is now proposed to extend the list of allowable gifts and contributions to include gifts made by companies to a university, college, institute, association or organization for the purposes of scientific research.
This clause is complementary to Clause 11 which proposes to make provision for a deduction in respect of expenditure incurred on scientific research directly for business purposes. Under the amendment proposed by Clause 12, companies will be entitled to a deduction for gifts made for the encouragement and assistance of scientific research for non-business purposes. A further provision proposed by Clause 17 of the Bill will give individual taxpayers the benefit of a concessional rebate of tax in respect of similar gifts.
The deduction will be allowed only if the gift is made to an institution which is an approved research institute for the purposes of the proposed Section 73A (see Clause 11) and is made for purposes of scientific research as defined in that section.
The deduction will be allowed in the assessments of income derived during the year ended 30th June, 1946, and subsequent years.
CLAUSE 13.- DEDUCTION FOR MEMBER OF DEFENCE FORCE, & C.
The purpose of this clause is to withdraw, as from the 1st July, 1947, the special diminishing deduction of Pd250 allowed under Section 81 of the Principal Act to members of the Defence Force, and civilian personnel attached to the forces and merchant seamen.
CLAUSE 14.- LEASES.
The amendment proposed to be made to Section 83 of the Principal Act is consequential on the insertion of Section 73A in the Principal Act by Clause 11 of the Bill in order to make provision for the allowance as a deduction of expenditure on scientific research.
Sub-section (3.) of the proposed new section provides inter alia that where expenditure on a building or part of a building used for scientific research purposes has been allowed or is allowable and the building is sold the consideration received or receivable is, to the extent of the expenditure allowed or allowable, to be included in the taxpayer's assessable income.
In some cases the building will be erected on leasehold land. The amendment now proposed will enable the Commissioner of Taxation to allocate part of the consideration to the lease if the circumstances require such an allocation to be made.
Sections 83 to 89 of the Principal Act provide for the treatment for income tax purposes of a premium paid in connexion with the grant or assignment of a lease. Broadly speaking, such a premium is treated as assessable income of the lessor and as a deduction allowable to the lessee. Section 89 excludes certain leases from the Crown from the operation of these provisions.
This clause proposes, by an extension of Section 89 of the Principal Act, to exclude from the operation of the lease provisions premiums paid in respect of leases which have been granted by the Crown for the purpose of effecting improvements which are to be used for residential purposes only, that is, as private residences or flats. The exemption will cover leases of Crown land on which residential premises are built or purchased for letting purposes as well as for private occupation by the owner.
The leases contemplated by the proposed provision are leases for 99 years. These are so like in nature to freehold that the mere fact of the sale being effected by means of an assignment of the lease instead of a conveyance seems an inadequate reason for treating these leases differently to freehold for taxation purposes. Certain of these leases, as in the case of leases in the Australian Capital Territory, cannot be converted to freehold.
The position is therefore that whereas a taxpayer who sells a freehold property (otherwise than as a part of a profit-making scheme) is free from any liability to income tax on his profit, another taxpayer who sells a lease which almost equally partakes of the character of freehold incurs that liability.
It is felt that this anomaly, which has been aggravated by the rise in values during the war, should be remedied.
The proposed amendment does not affect premiums paid for leases of any other description.
The amendment will apply to the assessment based on income derived during the year ended 30th June, 1939, and all subsequent years. The assessment of income of the year mentioned will normally be the earliest assessment which, under the provisions of Section 170 (2) of the Principal Act, might be re-opened to include any income derived from the source under consideration.
CLAUSE 16.- INTEREST PAID BY A COMPANY ON BEARER DEBENTURES.
The object of this amendment is to facilitate the collection of income tax on interest on bearer debentures in cases where the names and addresses of the holders are not disclosed to the Commissioner of Taxation.
By Section 126 of the Principal Act a company (which term includes a public or local authority) is made liable for income tax upon interest paid or credited in respect of debentures payable to bearer where the names and addresses of the holders of the debentures are not supplied to the Commissioner. The company is authorized by the section to deduct and retain from the interest payable to the holder of any of those debentures a proportional amount of the tax which it is liable to pay under the section.
The section requires the rate of tax payable by the company to be determined by reference to the total amount of interest paid or credited to debenture holders who do not disclose their names and addresses.
Interest on bearer debentures is ordinarily payable half- yearly, and the issuing authority has no means of determining, with any degree of certainty, the total amount of interest which will be paid or credited on the two dates of payment within the year of income, to persons who refuse to disclose their names and addresses. It is, however, necessary for the company to pre-determine the rate of tax which will be payable on that amount of interest.
It has been represented to the Government by the issuing and paying authorities that there are serious difficulties in the way of full compliance with the law, and it has been decided that the law should be amended to provide for the imposition of a definite rate of tax instead of the present uncertain rate. The rate of tax proposed is that which would be paid by an individual in receipt of a taxable income of Pd8,393 from property. That rate is approximately 15s. in the Pd.
The section is coercive in its operation being designed to compel holders of these debentures to furnish their names and addresses so that the receipt of the interest can be checked into their returns by the Taxation Department. It is accordingly essential that a high rate of tax be fixed in order to prevent evasions. The holder can avoid any deduction of the tax by simply disclosing his name and address when collecting the interest.
CLAUSE 17.- CONCESSIONAL REBATES-GIFTS AND CONTRIBUTIONS.
This clause is complementary to Clauses 11 and 12, the amendment proposed by it being one of a series of amendments relating to the deduction of amounts expended on, or donated to, scientific research.
Clause 11 relates to the deduction of amounts expended on scientific research for business purposes. Clause 12 relates to the deduction by companies of gifts for the purposes of scientific research.
Clause 17 proposes, by inserting a new sub-paragraph (x) in Section 160 (2) (g) of the Principal Act, to allow a concessional rebate of tax to individual taxpayers in respect of gifts for the purposes of scientific research.
As in the case of the proposed deduction to be allowed to companies, the gifts must be made to a research institute approved for the purposes of the proposed new Section 73A. (Clause 11) and must be made for the purposes of scientific research as defined in that section.
The rebate will be allowed in assessments based on income of the year ended 30th June, 1946, and subsequent years.
CLAUSE 18.- REBATE OF TAX PAYABLE BY VISITING INDUSTRIAL EXPERTS.
This clause is complementary to sub-clause (1.) (a) of Clause (5.). As explained in the notes in explanation of that sub-clause it is intended that persons who assist in the development of an Australian industry while on a visit to this country shall not be placed, in respect of their Australian earnings, in a worse position as to taxation than if they had not come to Australia.
The amendment proposed by sub-clause (1.) (a) of Clause (5.) will have the effect of exempting, within certain limits as to time, the earnings in Australia of a non- resident during a visit to Australia during which he acts as a director, manager, other administrative officer of, or is employed as a consultant, technician or operative by, a manufacturing, mercantile or mining business, or a business of primary production. That exemption, however, applies only if the visitor is liable to tax in respect of his Australian earnings in the country in which he ordinarily resides.
The amendment proposed by this clause relates to the case of a visitor of the kinds specified who is not liable to income tax on his Australian earnings in the country in which he ordinarily resides. In this case it is proposed that the Australian earnings shall be subject to Australian income tax but that a rebate of tax shall be allowed. The rebate is designed to ensure that the visitor will pay, in respect of his earnings during the periods of one year or two years after his arrival in Australia, only the Australian tax thereon or the tax he would have paid in his own country if he had been liable to tax there, whichever amount of tax is the lesser.
The rebate will be allowed in assessments based on income derived during the year ended 30th June, 1946, and subsequent years.
CLAUSE 19.- TAX CREDIT IN RELATION TO CERTAIN PLANT AND MACHINERY USED IN CONNEXION WITH THE WAR.
By this clause it is proposed to insert in the Principal Act a new Division--Division 19--allowing a credit of income tax in cases where the taxpayer incurs expenditure or losses in respect of plant and machinery used for war purposes, where the expenditure or losses are allowable deductions under Sections 53D or 59 (1.) of the Principal Act.
Section 53D relates to expenditure incurred in making alterations to plant and machinery for war purposes, and in reconverting that plant and machinery for civil production purposes. Section 59 (1.) relates to losses arising from the disposal, loss or destruction of depreciable property.
The amendment is designed to give effect to a recommendation of the Conference with representatives of the Associated Chambers of Manufactures.
The new Division will provide a credit of income tax in those cases where the taxpayer, during the years ended 30th June, 1946, or 30th June, 1947, incurs expenditure in reconverting to peace-time production, plant and machinery which he had previously converted from peace- time to war production. A credit will also be provided in respect of losses suffered on the disposal, loss or destruction of depreciable property where that property has been subjected to excessive wear and tear due to its use primarily and principally in connexion with the war.
The tax credit to be provided will equal the reduction in income tax (including private company tax, in the case of a private company, and the further tax on undistributed profits of a non-private company as well as super tax) the taxpayer would obtain if, instead of deducting the specified expenditure and losses from the income of the year in which they were incurred, they were deducted from the income of the year ended on the 30th June, 1945.
The principle underlying this concession is that where a business has been converted from peace-time to war-time production, the cost of reconverting that business to peace-time activities should fairly be charged against war-time income. However, in order to avoid amendment of prior years assessments and other complications the new provisions are so framed as to authorize a credit of income tax otherwise payable by the taxpayer.
The concession will apply only where the taxpayer submits a certificate signed by the Secretary of the Department of Munitions or the Director-General of the Department of Post-war Reconstruction or any other prescribed authority that the business in which the plant, which is the subject of the claim, is used, is one which the taxpayer converted from peace-time to war production. The allowance in regard to deductions coming under Section 59 (1.) is also conditional upon the taxpayer submitting a certificate from the authorities mentioned that the particular item of plant under consideration has been subjected to excessive wear and tear through use for war purposes.
If a company is liable to war-time (company) tax a credit of war-time (company) tax ascertained on the same principles as the credit of income tax will be allowed.
Sub-section (1.) of the proposed Section 160AN contains a number of definitions designed to facilitate the drafting of and to clarify the intention regarding the new provisions.
The purpose of sub-sections (2.) and (3.) of the new section is to ensure that the new Division will have effective application in cases of partnerships and trust estates. These sub-sections have been so framed that the concession will be granted to those taxpayers who are partners or beneficiaries during the year in which the reconversion expenditure is incurred.
Sub-section (4.) is a drafting provision designed to enable a loss allowed or allowable under Section 59 (1.) to be treated as an expenditure for the purposes of the new Division.
Section 160AO authorizes the allowance of the tax credit.
Section 160AP makes the necessary provision for the furnishing of the certificate by the Secretary, Department of Munitions or Director-General of Post-war Reconstruction or other prescribed authority as previously mentioned. The certificate may be lodged at any time up to the date of lodgment of the taxpayer's return in respect of income derived during the year ended 30th June, 1947. Provision is also made, in appropriate cases, for the time to be extended by the Commissioner.
Section 160AQ provides the method of calculation of the amount of tax credit to be allowed. As already stated above, the tax credit is the amount of the reduction in taxation which the taxpayer would obtain if, instead of deducting the expenditure and losses from the income of the years in which they were incurred (viz. years ended 30th June, 1946, and 30th June, 1947), they were deducted from the income of the year ended 30th June, 1945.
Section 160AR makes provision for the application of the credit by the Commissioner of Taxation towards the liquidation of any tax assessed and owing by the taxpayer or to any tax assessed concurrently with the ascertainment of the credit. If the credit exceeds the taxpayer's liability, the excess will be refunded.
The Principal Act contains special provisions imposing additional tax on the undistributed incomes of private and non-private companies. In arriving at the distributable income, a deduction is allowed from the taxable income of the income tax paid during the year of income or, alternatively, the income tax payable in respect of the income of the year of income.
It is accordingly necessary in these cases to ensure that the deduction otherwise allowable in respect of the taxes paid or payable shall be reduced by the amount of the credit to which the company becomes entitled.
Similar action is necessary to ensure that in cases where the rebate provisions of the Principal Act in respect of income doubly or trebly taxed, the credit shall be taken into consideration in ascertaining the Commonwealth rate of tax.
Sub-section (4.) of the section makes the necessary provision to this end.
The purpose of Section 160AS is to prevent the allowance of a double deduction in a case where a taxpayer who incurs a loss during either or both of the years ended 30th June, 1946, and 30th June, 1947, receives the full benefit of the deduction for reconversion expenditure by means of the credit of income tax. If, for example, a taxpayer during the year ended 30th June, 1947, suffered a loss of Pd1,000 after the allowance as a deduction of reconversion expenditure totalling Pd1,500, and the taxpayer's taxable income of the year ended 30th June, 1945, is Pd1,500 or more, the effect of the allowance of the credit is that the taxpayer receives the full benefit of the deduction for such expenditure and the carrying forward of any part of the loss of Pd1,000 is not justifiable. The amount by which the carry-forward loss is to be reduced is the amount of the loss, or the amount of the reconversion expenditure taken into account for the purposes of ascertaining the amount of the credit, whichever amount is the less.
Section 160AT makes provision for any taxpayer, who is dissatisfied with the amount of the credit calculated by the Commissioner or with any decision made by the Commissioner in relation thereto, to appeal to a Board of Referees.
The Board may vary or confirm the Commissioner's decision and its decision is final.
CLAUSE 20.- PAYMENT OF TAX TO HAVE PRIORITY OVER ALL OTHER TAXES.
This clause proposes an amendment to Section 221 of the Principal Act. That section gives priority of payment of Commonwealth income tax over State income tax for the duration of the war and one year thereafter.
It is proposed to amend the section to give permanent effect to the Commonwealth's right of priority in the payment of income tax.
CLAUSE 21.- COLLECTION OF INCOME TAX BY INSTALMENTS-DEFINITIONS.
This clause proposes to extend the definition of "salary or wages" in Section 221A of the Principal Act.
The limitation of that definition to salary, etc., "paid to any employee as such", and certain other specified classes of payments, has the effect of excluding from the benefit of the tax instalment provisions, some classes of persons who are not, in law, "employees", but are, in fact, not very clearly distinguishable from employees, and other persons to whom it is considered the benefits of the instalment scheme should reasonably be extended.
The persons whom the proposed extension of the definition will bring within the scope of the tax instalment provisions are trainees under the Commonwealth Reconstruction Training Scheme and the recipients of other allowances which are comparable with the allowances paid to such trainees, and which are of the nature of income from work.
The proposed extension of the definition will have the further effect of enabling trainees who receive living- away-from-home allowances to benefit under the provisions of Section 51A of the Principal Act. Under that section an employee who receives a living-away- from-home allowance is entitled to a deduction of any amount of the allowance in excess of 15s. per week, and the term "employee" is there defined as having the same meaning as in Section 221A where the term is defined as meaning, so far as is relevant here, "any person who receives, or is entitled to receive, any salary or wages".
The amendment of the definition of the term "salary or wages" will therefore enable the allowance of a deduction in respect of any amount in excess of 15s. per week paid as away-from-home allowance to trainees under the Commonwealth Reconstruction Training Scheme.
The amendment will apply in respect of income derived during the year ended 30th June, 1946, and subsequent years.
CLAUSE 22.- APPLICATION OF AMENDMENTS.
The amendments proposed to be made by the Bill will commence to apply for the financial years as indicated in this clause.


A phrase that gets regularly thrown around in context with getting older is "mental acuity". The majority of health care or psychology experts call it sharpness of the mind in layman's terms, But the measurement of mental acuity takes into account several factors. Memory, focus and the ability to comprehend or understand are just a few of the areas that can play a role in a person's mental acuity.
In fact, Johns Hopkins University carried out one study which found a relationship between hearing loss, dementia and a reduction in cognitive function. Through a study of 2,000 people age 75-84 during a six-year span, researchers concluded that participants who had loss of hearing had a 30 to 40 percent faster decrease in mental function than those with normal hearing.
In the study which researchers observed a reduction in cognitive ability, memory and attention were two of the areas highlighted. One Johns Hopkins professor cautioned against downplaying the significance of hearing loss just because it's regarded as a normal part of getting older.
What Are The Concerns From Impaired Hearing Beyond Memory Loss?
In a different study, those same researchers found that a case of impaired hearing could not only quicken the process of cognitive decline, but is more likely to result in stress, depression or periods of unhappiness. Hospitalization and injury from a fall were also found to be more likely in this study's participants.
A study of 600 older adults in 2011 concluded that participants who suffered from hearing loss at the beginning of the study were more inclined to experience dementia than those who have normal hearing. Additionally, the study discovered a direct correlation between the severity of loss of hearing and the probability of developing a mind-weakening condition. Individuals with more extreme loss of hearing were as much as five times more likely to experience symptoms of dementia.
Published in 2014, a University of Utah study of 4,400 seniors discovered similar findings in that dementia will be developed more frequently and sooner by people who suffer from hearing loss than by people with normal hearing.
One study in Italy went even further by analyzing two different causes of age-related hearing loss. Individuals with normal hearing loss or peripheral hearing loss were less likely to have mental disability than those with central hearing loss. This was determined after scientists examined both peripheral and central hearing loss. Generally, people struggle to comprehend words they hear if they have central hearing loss, which is caused by an inability to process sound.
Although the cause of the connection between hearing loss and cognitive impairment is still unknown, researchers are confident in the connection.
However, researchers involved with the study in Italy do have a theory about the brain's temporal cortex. In speaking on that potential cause, the study's lead author emphasized the importance of the brain's superior temporal gyrus situated above the ear, these ridges on the cerebral cortex play a role in comprehension of speech and words.
The auditory cortex serves as a receiver of information and goes through changes as we get older along with the memory areas of the temporal cortex which may be a conduit to a loss of neurons in the brain.
A pre-clinical stage of dementia, according to the Italian study, is parallel to a mild form of cognitive impairment. In spite of that pre-clinical diagnosis, it's certainly something to be serious about And it's shocking the number of Us citizens who are in danger.
Out of all people, two of three have lost some hearing ability if they are over the age of 75, with a total of 48 million Americans suffering what is considered to be significant hearing loss. Loss of hearing even impacts 14 percent of people from 45 to 65.
Fortunately there are ways to minimize these risks with a hearing aid, which can offer a considerable enhancement in hearing function for many people. This is according to that lead author of the Italian research.


text:
Leaders convene at the Africa Forum
What do you get when you put dozens of leading figures from government, business, education and the security sector in one venue for a seminal discussion on stability and economic prosperity?
Lively debate, insightful ideas and a commitment to cooperate are just a selection of outcomes from the recently-concluded Africa Forum on Business and Security.
Drawing delegates from at least 23 countries, the Africa Forum on Business and Security which was held in Nairobi on September 13th and 14th, has been an unqualified success. The line-up of speakers included Kenyan Vice President, Uhuru Kenyatta who impressed the audience with an emotive speech in which he declared, "We are stronger than the challenges that face us," and Arthur Rabjohn, the Chairman of the International Association of Emergency Managers who also had the audience enthralled with his contribution. The Forum covered several themes including Education, Skills and Training; Energy, Mining and Minerals; Information and Communications Security and Agriculture, Environment, Food, and Water. It was in this latter session that Kinyua M'Mbijjewe, the Monsanto Corporate Affairs Lead in Africa asserted, "Farms must have incentives for business," a sentiment echoed by Vimal Shah, CEO of the Bidco Group of Companies who said that Africa should strive to, "Move away from agriculture and move to agribusiness." Other outstanding sessions included that on Resilience and Response and the Education, Skills and Training session where the directions defined by the speakers will resonate with people who are striving to promote eLearning in Africa.
Emergency response key to security
In this session, speakers pondered over several questions, including: Is security about demonstrating power? Is it primarily a matter of defence? Or is it about protecting people from the dangers and risks of their daily lives? The Response and Resilience panel raised and answered these questions in no uncertain terms: Security is about risk management and emergency response. The panel made this point with various examples of approaches to safety and their positive or tragic consequences. Skills development, training, education, awareness and proper preparation must be intelligently and seriously combined in order to maximise response efficiency and protection. Moreover, one must show both flexibility and ingenuity to ensure a secure environment. Security is therefore not about demonstrating power but about awareness and resourcefulness.
Auma Obama's passionate speech
Auma Obama, Founder and Director of the Sauti Kuu Foundation in Kenya, delivered an impassionate speech to the delegates of the Africa Forum on Business and Security. Her message was clear: Think globally; act locally. She underlined the necessity for local engagement and a change in the culture of passivity and despair to one of self-empowerment and achievement. She also emphasised the need to return to basics because true security is about securing the basic needs in life such as education, food and shelter. This cry for change, she said, was neither her words nor her voice, but that of the youth in her care who only strive for a better life, both secure and fulfilling.
Across the Continent, educators and eLearning experts are rightfully expending their efforts in implementing programmes that will enhance education and training. But it is nevertheless prudent to be aware of the economic and security challenges that impact all areas of life. Dr Harold Elletson, Chairman of the Forum organiser the New Security Foundation, said: "Economic growth is closely linked to security. And it is a failure to deal with today's security challenges that could hold back prosperity tomorrow. Some of these challenges are peculiarly African; others are the same ones that face everyone. Some are connected to persistent problems; others are the result of frightening new threats that have emerged in our age of constant technological innovation and with the development of a wholly new global security environment."
How have security and economic issues impacted your experience as an educator or eLearning practitioner? Let us know by filling out the comment box below or by joining the discussions in the eLearning Africa Facebook group and page as well as our community on LinkedIn.

redpajama_set_name: RedPajamaCommonCrawl


text:
hiproduce
Passionate about the fruits of the earth
Family Hi
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Cantaloupe: Cucumis Melo
Cantaloupe (also cantaloup, muskmelon or rockmelon) refers to two varieties of Cucumis melo , which is a species in the family Cucurbitaceae, which includes nearly all melons and squashes.
The European cantaloupe is Cucumis melo cantalupensis. It is lightly rubbed, with a gray-green skin that looks quite different from that of the North American cantaloupe.
The North American cantaloupe, common in the United States and in some parts of Canada, is Cucumis melo reticulatus (or sometimes C. melo var. cantalupensis), a different member of the same muskmelon species.
Chile Jalapeño: Capsium annum var. Annuum
Jalapeño is a medium- to large-sized chili pepper which is prized for its warm, burning sensation when eaten. Ripe, the jalapeño can be 2–3½ inches (5–9 cm) long and is commonly sold when still green. It is a cultivar of the species Capsicum annuum originating in Mexico. It is named after the town of Xalapa, Veracruz, where it was traditionally produced. 160 square kilometers are dedicated for the cultivation of jalapeños in Mexico alone, primarily in the Papaloapan river basin in the north of the state of Veracruz and in the Delicias, Chihuahua area.
Cucumber: Cucumis Sativus
The cucumber is a widely cultivated plant in the gourd family Cucurbitaceae, which includes squash, and in the same genus as the muskmelon.
The cucumber is a creeping vine that roots in the ground and grows up trellises or other supporting frames, wrapping around ribbing with thin, spiraling tendrils. The plant has large leaves that form a canopy over the fruit.
The fruit is roughly cylindrical, elongated, with tapered ends, and may be as large as 60 cm long and 10 cm in diameter. Cucumbers grown to be eaten fresh (called slicers) and those intended for pickling (called picklers) are similar.
An heirloom tomato (also called heritage tomato in the UK) is an heirloom plant, an open-pollinated (non-hybrid) cultivar of tomato. Heirloom tomatoes have become increasingly popular and more readily available in recent years.
Heirloom tomato cultivars can be found in a wide variety of colors, shapes, flavors and sizes. Some cultivars can be prone to cracking or lack disease resistance. As with most garden plants, cultivars can be acclimated over several gardening seasons to thrive in a geographical location through careful selection and seed saving.
Lemon: Citrus Limon
The lemon is a small evergreen tree originally native to Asia, and is also the name of the tree's oval yellow fruit. The fruit is used for culinary and nonculinary purposes throughout the world – primarily for its juice, though the pulp and rind (zest) are also used, mainly in cooking and baking. Lemon juice is about 5% (approximately 0.3 moles per liter) citric acid, which gives lemons a tart taste, and a pH of 2 to 3. This makes lemon juice an inexpensive, readily available acid for use in educational science experiments. Because of the tart flavor, many lemon-flavored drinks and candies are available on the market, including lemonade.
Varieties: Meyer lemon, Lisbon, Eureka, Verna, Bush Lemon Tree, Villafranca, Lemonade, West Indian or Mexican or Key, Tahitian or Persian.
Key Lime: Citrus aurantifolia
The Key lime is a citrus species with a globose fruit, 2.5-5 cm in diameter (1-2 in) that is yellow when ripe but usually picked green commercially. It is smaller, seedier, has a higher acidity, a stronger aroma,and a thinner rind than that of the Persian lime (Citrus x latifolia).
Onion: Allium Cepa
Onion is a term used for many plants in the genus Allium. They are known by the common name "onion" but, used without qualifiers; it usually refers to Allium cepa. Allium cepa is also known as the "garden onion" or "bulb" onion.
Papaya: Carica Papaya
The papaya is the fruit of the plant Carica papaya, in the genus Carica. It is native to the tropics of the Americas, and was cultivated in Mexico several centuries before the emergence of the Mesoamerican classic cultures.
Persian Lime: Citrus x latifolia
Persian Lime, also known as Tahiti lime or Bearss lime, is a citrus fruit sold simply as a "lime" in the United States. The fruit is about 6 cm in diameter, often with a slightly nipple shaped end, and is usually sold quite green, although it yellows as it reaches full ripeness.
Pineapple: Ananas Comosus
Pineapple is the common name for an edible tropical plant and also its fruit. It is native to the southern part of Brazil, and Paraguay. Pineapple is eaten fresh or canned and is available as a juice or in juice combinations.
Serrano Pepper: Capsicum Annum
The serrano pepper is a type of chili pepper that originated in the mountainous regions of the Mexican states of Puebla and Hidalgo. Unripe serranos are green, but the color at maturity varies. Common colors are green, red, brown, orange, or yellow.
Tomatillo: Physalis Philadelphica
/ Physalis ixocarpa
The tomatillo is a plant of the Solanaceae (nightshade) family, related to tomatoes, bearing small, spherical and green or green-purple fruit of the same name. Tomatillos, referred to as green tomato (Spanish: tomate verde) in Mexico, are a staple in Mexican cuisine.
Tomato: Solanum lycopersicum
Lycopersicon lycopersicum /Lycopersicon esculentum
The tomato is an herbaceous, usually sprawling plant in the Solanaceae or nightshade family that is typically cultivated for harvesting its fruit for human consumption.
Chayote: Sechium edule
The chayote is an edible plant that belongs to the gourd family Cucurbitaceae along with melons, cucumbers and squash.The plant has large leaves that form a canopy over the fruit. The vine is grown on the ground or more commonly on trellises.
Bell pepper: Capsicum Annuum
The term "bell pepper" is the American name for some fruits of the Capsicum Annuum species of plants. Cultivars of the plant produce fruits in different colors, including red, yellow, green and orange. Bell peppers are sometimes grouped with less pungent pepper varieties as "sweet peppers". Peppers are native to Mexico, Central America and northern South America.
Mango: Mangifera
Mangoes belong to the genus Mangifera, consisting of numerous species of tropical fruiting trees in the flowering plant family Anacardiaceae. The mango is indigenous to the Indian Subcontinent. Cultivated in many tropical regions and distributed widely in the world, mango is one of the most extensively exploited fruits for food, juice, flavor, fragrance and color, making it a common ingredient in new functional foods often called superfruits.


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text:
NFPA 704 0-2-4-ACID Sign
NFPA 704 Sign for a substance which has a Health Hazard (blue) rating of 0, a Fire Hazard (red) rating of 2, a Reactivity (yellow) rating of 4, and a Specific Hazard (white) rating of ACID.
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A key feature of the knowledge-based economy is a remarkable increase in the number of knowledge intensive business service firms (KIBS). KIBS are based upon highly specialised knowledge and they acquire knowledge in the course of the interaction process that takes place whilst they provide their services. As knowledge and its organisation are tied to personal capabilities and information, spatial ?proximity? to providers and users of knowledge appears to be crucial for the foundation and early development of KIBS. The quality of regional environments (e.g. configurations of incubator and intermediate organisations or a regional ?entrepreneurial climate?) and the foundation and development of KIBS are obviously interrelated. Based upon a standardised survey, the present paper analyses regional differences in the foundation process and early development of KIBS in three German regions in a comparative way. The results of our descriptive analysis show strong regional ties of founders and KIBS firms during the founding process as a result of spatial proximity. With only slight differences, those ties could be observed in all three regions. They are primarily related to the former activities of the founder, the transfer of results and experiences into the new firm, and spatial proximity to the most important customers or other partners within the exchange of knowledge. Major differences can be derived with regard to the development of the firms (e.g. Munich KIBS firms show a much better development in employment), obstacles in accessing the regional market, and the general assessment of the regional framework conditions from the point-of-view of the KIBS founders.


text:
Q: Plot.ly/Dash: Remove all padding around a bullet chart Background:
I have a bullet chart in my app, and I'd like it to be "inline". Thus, I want to display the bare minimum of information.
I have streamlined it a lot: no title, no legend, no interactive buttons.
Problem:
However, there is still large top and bottom paddings I cannot get rid of.
It currently looks like this:

… and I'd like it to look like that:

(It works with the same settings on a basic bar plot, as shown in the MWE)
Question:

How to remove the top and bottom paddings in the bullet chart above?

MWE:
import dash
import dash_html_components as html
import dash_core_components as dcc
import plotly.figure_factory as ff

app = dash.Dash(__name__)

app.layout = html.Div(
    [
        html.Div(
            [
                html.Span('Foo |'),
                dcc.Graph(
                    id='example-graph',
                    figure=dict(
                        data=[
                            {'x': [1, 2, 3], 'y': [4, 1, 2], 'type': 'bar', 'name': 'SF'},
                            {'x': [1, 2, 3], 'y': [2, 4, 5], 'type': 'bar', 'name': u'Montréal'},
                        ],
                        layout=dict(
                            paper_bgcolor='#fcc',
                            height='42px',
                            margin=dict(
                                t=0,
                                r=0,
                                b=0,
                                l=0,
                            ),
                        ),
                    ),
                    style=dict(
                        border='solid 2px red'
                    ),
                    config=dict(
                        displayModeBar=False
                    ),
                ),
            ],
            style=dict(
                display='flex',
                margin='10px',
            )
        ),
        html.Div(
            [
                html.Span('Bar |'),
                dcc.Graph(
                    id='bullet-chart',
                    figure=ff.create_bullet(
                        orientation='h',
                        ranges='range',
                        measures='data',
                        data=[dict(
                            range=[.4, .5, 1],
                            data=[0, .42],
                        )],
                        paper_bgcolor='#fcc',
                        margin=dict(
                            t=0,
                            r=0,
                            b=0,
                            l=0,
                        ),
                        title=None,
                        width=500,
                        height=210,
                        hovermode=False,
                    ),
                    style=dict(
                        border='solid 2px red'
                    ),
                    config=dict(
                        displayModeBar=False
                    ),
                ),
            ],
            style=dict(
                display='flex',
                margin='10px',
            )
        )
    ]
)

if __name__ == '__main__':
    app.run_server(debug=True)

A: You could add some styles to a div that contains your Graph.
Simplified example:
import dash
import dash_html_components as html
import dash_core_components as dcc
import plotly.figure_factory as ff

app = dash.Dash(__name__)

bullet = ff.create_bullet(
    orientation="h",
    ranges="range",
    measures="data",
    data=[
        dict(
            range=[0.4, 0.5, 1],
            data=[0, 0.42],
        )
    ],
    paper_bgcolor="#fcc",
    margin=dict(
        t=0,
        r=0,
        b=0,
        l=0,
    ),
    title=None,
    width=500,
    height=210,
    hovermode=False,
)

app.layout = html.Div(
    [
        html.Span("Bar |"),
        html.Div(
            children=[
                dcc.Graph(
                    id="bullet-chart",
                    figure=bullet,
                    config=dict(displayModeBar=False),
                ),
            ],
            style=dict(
                display="flex",
                alignItems="center",
                overflow="hidden",
                height=70,
                width=500,
                border="2px solid red",
            ),
        ),
    ],
    style=dict(display="flex")
)

if __name__ == "__main__":
    app.run_server(debug=True)

Result:

Decrease the height further if you want less horizontal space.

redpajama_set_name: RedPajamaStackExchange


text:
Graffiti Streetwear: How to Dress Like a Street Artist
Vimural
Vimural is a street art blog/vlog which focuses on spreading the message of specific street artists and urban gear.
How to Dress Like a Street Artist
Street Artist Clothing Essentials
Every street artist has to be dressed to impress. Why? Because not only are they inspired by acts against society and breaking the law, but they also do it for the looks. Everyone knows that first impressions last a lifetime. You don't have to be a vandal in order to look like one, but you must dress accordingly.
Also, if you are a street artist, then people will definitely take you seriously if you plan on making a career out of it or at least obtaining the legal wall permit you've been wanting. Like any dress style, there are certain essentials every street artists must have:
Beanie/Hat
Obviously, you don't have to dress with all these on at the same time. However, do make it a habit to change your look on a daily basis by accessorizing and mix and matching essentials.
Streetwear Gear
Streetwear clothing has been around for a very long time. As a matter of fact, it is very difficult to define as a specific style. There is just such a very broad definition. We do believe that streetwear was born in Los Angeles, California. During this time frame, the surfer community was experiencing drastic growth.
Although it is not easily defined, the streetwear gear may consist of comfortable, casual clothing such as baseball caps, t-shirts, jeans, and sneakers. Streetwear is one of the biggest segments of the apparel business. Over the past years, a variety of groups have remained faithful to this fashion attire—from rappers to skaters and even hipsters.
The Hoodie
Top 5 Streetwear Stores
A New York-based seller, Memes, has slowly been risen on the urban wear game. Their site is definitely one of the top retail destinations for streetwear. Their brands include Y-3, Penfield, and Maiden Noir.
Wish ATL has some great deals on brands like En Noir, Jeremy Scott for Adidas, and Black Scale.
One of the largest of urban clothing is MLTD, also known as Moose Limited. With over 100 different brands, you can easily find something for you at a very affordable price.
For some high-quality gear, shop at Reed Space. Not only are they known for some distinct clothing styles, but also for their art.
Last but not least is Karmaloop. This company was designed specifically to take over the streetwear game. I am not talking about just eCommerce, but also an entire underground community of style.
Bottom line, Karmaloop has constantly remained on their game. In fact, their products were sold so great that any left-overs were pushed on an exclusive boutique of PLNDR.com. Together, these two have formed a power-house, seeing advertisements on just about any hip website available.
Shop the Lookbook
If you want to pull looks and be slick, then I suggest you take my advice and cop some dope street wear gear. We do not want you to miss out on any opportunities, especially once you have the established credentials. Even if you are a toy, someone who sucks at graffiti street art, then at least look good at what you do. People will take you serious, guaranteed!
Streetwear is one of the biggest segments of the apparel business. These independent brands went from simple T-shirts to full-on collections.
How to Dress Like a K-Pop Idol
By Fairlane Raymundo
How to Dress Like a Rockabilly Chick
By Kay B
How to Dress Like Lana Del Rey
By Kitty Fields
How to Dress for a Renaissance Faire
How Women Over 40 Can Dress Like a Rocker
By Tracey
Plus Size Wedding Dresses to Feel Like a Princess
By Wendy Iturrizaga
Dress Like a 1920s Gangster: Clothes of Boardwalk Empire
By The Gutter Monkey
Styling Tips: How to Dress a Pear-Shaped Body
By Miss Monae
10 Edgy Clothing Stores Like Dolls Kill
By Carson McQueen
How to Wear a Backless Dress With a Normal Bra
By Maina Ndungu
How to Wear a Babydoll Dress Without Looking Frumpy
7 Stores Like Princess Polly
How to Dress Your Age: Fashion Tips for Women
By Om Paramapoonya
10 Ways to Wear a Dress Without a Bra
7 Alternative Fashion Stores Like Hot Topic


text:
GHS to Dedicate Historical Marker to the Introduction of the Soybean to North America
Savannah, Ga., January 7, 2016 – The Georgia Historical Society will unveil a historical marker commemorating the introduction of the soybean to North America this Saturday, January 9, 2016. "It…
Georgia Historical Society Board Chairman Robert S. Jepson, Jr. and GHS President Dr. W. Todd Groce Named to Georgia Trend 100 Most Influential Georgians
Atlanta, GA., January 6, 2016 – Robert S. Jepson, Jr., GHS Board of Curators Chairman, and Dr. W. Todd Groce,…
Georgia Historical Society Receives Sixth Consecutive 4-Star Rating from Charity Navigator
RANKS IN TOP 3% OF NON-PROFITS NATIONWIDE Savannah, GA., November 12, 2015 – Charity Navigator, America's premier charity evaluator, has awarded the Georgia Historical Society (GHS) their coveted…
Leo Frank lynching at 100 discussed in November 17 talk
Two Grady College alumni will present "The Leo Frank Case at 100: Viewing One of the State's Darkest Hours through the Prism of Athens and the University of Georgia"…
Georgia Historical Society to Present Local History Achievement Honor to Augusta and the Civil War Symposium Series
Savannah, GA., November 5, 2015 – The Georgia Historical Society will present the Roger K. Warlick Local History Achievement Award to an unprecedented eight Augusta area cultural institutions for…
Clyde Tuggle and H. Jerome Russell Named to Georgia Historical Society Board of Curators
Atlanta, GA., November 4, 2015 – The Georgia Historical Society has announced that Clyde Tuggle,…
Georgia Historical Society Announces 2016 Trustees Gala Theme – Dare To Dream
Savannah, GA., October 22, 2015 – The Georgia Historical Society announced today that the theme of the 2016 Trustees Gala is "Dare to Dream." Inspired by the iconic Georgia…
Digital Collection of Civil War Materials Receives Georgia Historical Records Award
Savannah, GA., October 20, 2015 – The Georgia Historical Society is honored to have partnered with the Digital Library of Georgia on the award winning project, "America's Turning Point:…
The Birth of the American Dream: How the Real Mad Men Changed the World
The Keynote Address of the 2016 Georgia History Festival Savannah, Ga., September 30, 2015 – The Georgia Historical Society will present the keynote address of the 2016 Georgia History Festival,…
Rare Opportunity to View Original Draft of the United States Constitution this Thursday at the Georgia Historical Society
First Public Viewing of Abraham Baldwin's Draft from 1787 on public display for Constitution Day Savannah, Ga., September 15, 2015 – In a first-of-its-kind event, the Georgia Historical Society will…


text:
Valdepiélago (Municipality, Castilla y León, Spain)
Keywords: valdepiélago |
Flag of Valdepiélago - Image by Antonio Gutiérrez (VexiLeón website), 1 MArch 2014
Presentation of Valdepiélago
Symbols of Valdepiélago
Castilla y León (Autonomous Community, Spain)
León Province (Castilla y León, Spain)
The municipality of Valdepiélago (361 inhabitants in 2012; 5,681 ha; municipal website) is located 40 km from 30 km from León. The municipality is made of the villages of Valdepiélago (capital), Aviados, Correcillas, La Mata de la Bérbula, Montuerto, Nocedo, Otero de Curueño, Ranedo de Curueño and Valdorria.
The villages have been extensively described by the Leonese writer Julio Llamazares (b. 1955) in the travel story El río del olvido (The Oversight River, 1990).
Valdepiélago is named for a well or a dam on a river. Those piélagos were fishing places highly prized by kings, nobles and bishops; accordingly, they were submitted to strict regulations. The "Real Encartación de Curueño", confirmed in 1584 by King Philip II, mentions the village of Piélago. In the 17th century, the name of the village was changed to Valpiélago, indicating a significant increase of the village's size, although its population remained sparse.
The "Real Encartación de Curueño" (Curueño Royal Chartering) was a civil jurisdiction encompassing Valdepiélago, La Vecilla, and the neighbouring area. The jurisdiction was a form of local self-government, with authorization to appoint officers, exemption from tax and troops levying, proper administration of justice; moreover, as characteristic in Spain, all the inhabitants of the jurisdiction were equally granted the status of nobles.
The territorial entity seems to have been established by King Alfonso III (d. 910). After the castles of the north of León had lost their strategical significance, the kings allocated the areas to monasteries and bishops; the territory around the castle of Montuerto was allocated in the 10th century by Alfonso V, "with all its dependencies and inhabitants", to the Bishop of León, who inherited all the possessions of the monasteries, the castles and the villages.
Ferdinand II re-settled the Leonese mountains by granting charters to the re-established villages, starting in 1160. The original document granting the Royal privilege ("Encartación") has been lost. The Ark of the Three Keys, kept in Valdepiélago, included in 1823 "a tin box enclosing the Royal Privilege, with seals and tassels, together with a confirmation of the other privileges granted by the charter, and a court case won against the Bishop of León". A member of the Álvarez-Acevedo family, from Otero de Curueño, brought the documents to Madrid, where they remained in a place hitherto unknown.
The confirmation of the privilege signed in the 12th century by Alfonso VII gives the list of the 13 villages originally forming the "Real Encartación de Curueño": Valdepiélago (capital), Correcillas, La Mata de la Bérbula, Montuerto, Nocedo and Villarrasil, Otero de Curueño, Ranedo de Curueño and Valdorria (all part of the today's municipality of Valdepiélago), Valverde de Curueño and Valdeteja (part of Valdelugueros), La Vecilla and La Cándana (part of La Vecilla), and La Mata de la Riba (part of Vegaquemada). In 1584, 10 villages out of the 13 got rid of the rule of the bishop of León and purchased the jurisdiction from King Philip II: Valdepiélago (capital), Correcillas, La Mata de la Bérbula, Montuerto, Nocedo, Otero de Curueño, Ranedo de Curueño, Valdorria, Valverde de Curueño and La Vecilla (subsequently incorporated as a separate municipality). The jurisdiction was suppressed, together with the feudal system, in 1849.
Aviados, the westernmost village of the municipality, is dominated by the ruins of a castle said to have been built by the Visigothic lord Gundemaro. This would have happened in the 7th century, before the invasion of Spain by the Moors. Later on, the castle belonged to the Guzmán; as a retaliation for their support to the revolted Comuneros, Charles V ordered the suppression of the castles owned by the Guzmán;, Aviados included.
The castle of Aviados watched the northern entrance of the valley. Communication with the castles of Peña Morquera (Valdepiélago), Montuerto and San Salvador de Curueño (Santa Colomba de Curueño), was performed with smoke signals. The ruins of the castle are the site of several legends. In Los perros d'Aviados (The Dogs of Aviados), Llamazares recalls that the ghost of Al-Mansur, riding a horse, errs sometimes in the village, searching for the treasure he once hid in the castle.
Correcillas is considered, "by many", as the most beautiful village in the León Province; the village has kept its traditional architecture, stone-paved alleys, and channels around the houses - among them, the regiera oscura (dark channel) hides a treasure. The village is linked to Valdorria by an old Roman way. There were once castles nearby, remembered only in the local toponymy (El Castillo, El Castro grande, El Castro pequeñín).
La Mata de Bérbula is the proud youth residence, and, now, summer residence of Llamazares, who wrote "If there is a path in the word on which a traveller can walk with closed eyes, if there is a landscape in earth that he will never forget .., these are exactly the landscape and the path that I am crossing now ... The traveller does not need any clue to walk without a lamp on the path to La Mata".
Montuerto is dominated by the ruins of a castle, about to collapse definitively. Jaime Federico Rollán Ortiz (Los castillos de las dos Hoces: Montuerto y Vegacervera) identified the ruins with the castle of Arbollo, built by King Alfonso III to watch the border with the Kingdom of Castile. The traditional name of the region, Los Argüellos, was derived from Arbollo. Alfonso X's Chronicles lists Arbollo among the castles built by Queen Ximena, Alfonso III's wife. Maximiliano González dated the castle to 866-919, with a probable pre-Roman origin reflected by the toponymy. The chronicler Lucas de Tuy reported that Al-Mansur failed to seize the four-towered castle. (Diario de León, 6 October 2009).
Nocedo was mentioned in 953, as "Nayteto super ripam fluminis Curonia' (Nocedo on the bank of river Curueño). Llamazares describes the village as "Nocedo, hardly twenty houses lined along the river, among the gardens, silently has a siesta, lulled by water and by the leaves of the nut trees that shadow it".
The village was burned down during the Civil War, including a part of the church decorated with a miraculous Virgin who repelled clouds. A spa existed in the village from 1900 to 1986.
Otero de Curueño was the stronghold of the Álvarez-Acevedo family, whose manor built in the 16th century is still visible. A few descendants of the family live in the village. Llamazares wrote: "The eyes are closing, unable to absorb all the light burning the alleys and the trees of Otero Finally there is a fountain. The water basin is located on the top of a slope, between the road and the centenary walls of a manor".
Ranedo de Curueño was mentioned in 1069, as Ranera. Llamazares wrote: "A car road, lonesome and tiny, heads between bramble hedges and pastures, in which sing all the birds of the word". Like those of Otero, the roosters of Ranedo are known to speak and to murmur to announce sunset. At sundown, "the last rays cross the valley, burning down the trees and transforming the whole village in a huge red grove".
Valdorria is the site of the Saint's Rock, a cave where St. Froilán (833-904; the patron saint of Lugo Province and of the León Diocese) retired with his disciple St. Genadio of Astorga (865-936). The tradition says that the saint built a chapel, guided by a dove and helped by a wolf that had killed his donkey. The saint established three monasteries, long disappeared, in Valdecesar (today, Vacesal).
Llamazares wrote: "Valdorria is not a village but an apparition. After the long slope from Nocedo, the vision of the village lost in the mountains appears at the first sight as a dream, a mirage or an illusion".
Ivan Sache, 1 March 2014
The flag of Valdepiélago is prescribed by a Decree adopted on 28 November 2011 by the Municipal Council, signed on 1 December 2011 by the Mayor, and published on 28 December 2011 in the official gazette of Castilla y León, No. 248, pp. 96,986-96,987 (text). The flag, supported by a memoir written by Ángel Fierro del Valle, was initially approved on 23 April 2011 by the Municipal Council and validated by the Chronicler of Arms of Castilla y León.
The flag is described as follows:
Flag: Rectangular flag in proportions 2:3, horizontally divided into three stripes:
- Upper stripe: Green, covering 30% of the flag's height;
- Middle stripe: Crimson red, covering 40% of the flag's height;
- Lower stripe: Green, covering 30% of the flag's height.
In the middle of the flag is placed the municipal coat of arms in full colours.
The caption "Valdepiélago Real encartación del Curueño", in white letters, Leonese Chancellery font, is placed around the municipal shield to emphasize the old jurisdiction of the territory.
The coat of arms of Valdepiélago is prescribed by a Decree adopted on 29 November 1985 by the Municipal Council, validated on 3 March 1986 by the Government of Castilla y León, and published on 17 March 1986 in the official gazette of Castilla y León No. 28 (text).
The coat of arms, which was validated by the Royal Academy of History, is not described in the Decree.
The coat of arms, designed by Vicente Cadenas y Vicent, is "Per fess, 1. Or a grove of oaks vert, 2. Vert two ruined castles or masoned sable. The shield surmounted with a Royal crown closed".
The grove of oaks represents the place where the Village Council traditionally met. The two ruined castles are those of Aviados and Montuerto (municipal website).


text:
Culture/art
Japanese Coastguard Vessel visits Da Nang
Tuesday, July 26, 2016 15:08
Japan Coast Guard Training Vessel, Kojima carrying a crew of 91 officers, sailors and cadets, docked at Tien Sa Port in the central coastal city of Da Nang on July 25.
Representatives from the Vietnam Marine Police Department, Border Guard Command and Da Nang People's Committee received the Japanese guests.
During the four day visit, the ship's crew will meet with the Da Nang People's Committee, Maritime Search and Rescue Coordination Centre Region II, Marine Police Vessels of Coast Guard Region 2 and also see the stunning landscapes of Da Nang.
This is the first official visit of the Japan Coast Guard after it signed the memorandum of cooperation with its Vietnamese counterpart in September 2015.
The visit will contribute to strengthening international cooperation between Vietnam Marine Police and Japanese Coast Guard, which was first established in 2000.
Coast guard forces of the two countries are active members of the Regional Co-operation Agreement on Combating Piracy and Armed Robbery against Ships in Asia (ReCAAP) and Heads of Asian Coast Guard Agencies Meeting (HACGAM).
The vessel led by Colonel Nanaura Hiroyuki is 115 meters long and weighs 3,000 metric tons and can run at 18 nautical miles per hour. In 2013, the KOJIMA carrying a crew of 82 officers, sailors and cadets, arrived in Da Nang on July 30.
The Japan Coast Guard Training Vessel, Kojima (Photo: Sggp)
Representatives from the Vietnam Marine Police Department, Border Guard Command and Da Nang People's Committee received the Japanese guests. (Photo: sggp)
The crew of Japan Coast Guard Training Vessel, Kojima (Photo:: Sggp)
By Nguyen Khoi – Translated by Kim Khanh
Laborers get free air tickets to travel home for Tet
First online portal to legally notarize documents formally launched
National Party Congress to guarantee present, future of Vietnam: Cuban reporter
Minister of Foreign Affairs praises contributions of press agencies nationwide
Xa Doai orange reaches high consumption for Tet holiday
Top-10 prominent events in natural resources, environment in 2020 announced
Localities to strengthen management of cherry, apricot- blossom business on Tet
Pollution warnings should be timely delivered to community: PM
Diplomatic corps, int'l organisations informed on 13th National Party Congress
Online Notary Service J.S.C this morning officially introduced its online service for legally notarizing documents at the address of www.congchungtructuyen.vn, along with its corresponding app CCOL for both Android and iOS operation system.
Self - introduction
@Copyright 2005 SGGP English edition
Office: 432-434 Nguyen Thi Minh Khai street, District 3, Ho Chi Minh City
Deputy Editor in Chief in charge of SGGP: NGUYEN NGOC ANH
Deputy Editor in Chief in charge of SGGP Online: NGUYEN NHAT
Tel: 39294068 - 39294091
Fax: (08) 3.9294.083
Email SGGP English Edition: sggpnews@sggp.org.vn
Set as Homepage
Advertising: (08) 39294068


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0%52°49°Night - Partly cloudy. Winds ENE at 12 to 14 mph (19.3 to 22.5 kph). The overnight low will be 47 °F (8.3 °C).Breezy with a high of 52 °F (11.1 °C). Winds from ENE to NE at 13 to 22 mph (20.9 to 35.4 kph).
15%52°47°Breezy today with a high of 52 °F (11.1 °C) and a low of 47 °F (8.3 °C).
Tonight - Partly cloudy. Winds ENE at 12 to 14 mph (19.3 to 22.5 kph). The overnight low will be 47 °F (8.3 °C).
Today - Breezy with a high of 52 °F (11.1 °C). Winds from ENE to NE at 13 to 22 mph (20.9 to 35.4 kph).