tag:blogger.com,1999:blog-19166979446429857602024-03-08T08:50:49.793-06:00The line in the SandThe line has been drawn and we are at war.
We are the people and we are at war with the majority of Voters allowing America to be taken over by government employees and representatives. One forth Of the population now controls USA. They know all they have to do is convince half the voting public to take control.Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.comBlogger129125tag:blogger.com,1999:blog-1916697944642985760.post-75527392581518100582012-08-15T18:23:00.004-05:002012-08-15T18:23:39.302-05:00<a href="http://destroyfamiliesforprofit.blogspot.com/">http://destroyfamiliesforprofit.blogspot.com/</a>
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<a href="http://carvercountycorruption.com/minnesota-rigged-cases/mn-out-of-control-judges-and-lawyers/">http://carvercountycorruption.com/minnesota-rigged-cases/mn-out-of-control-judges-and-lawyers/</a>
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<a href="http://familyrights.us/ceciles_packets/minnesota.htm">http://familyrights.us/ceciles_packets/minnesota.htm</a>
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---------------------------------------------------------------------------------------.............................................................................................................................................................................................................................................................................................................................................<a href="http://mccollum.house.gov/press-release/us-house-republicans-boehner-and-kline-call-eliminating-45-million-federal-funds">http://mccollum.house.gov/press-release/us-house-republicans-boehner-and-kline-call-eliminating-45-million-federal-funds</a><br />
<span style="background-color: white; color: #1d3e8e; font-family: Georgia, serif; font-size: 2.667em;">U.S. House Republicans, Boehner and Kline, Call for Eliminating $45 million in Federal Funds to Central Corridor</span><br />
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<span class="date" style="color: #999999; font-family: Arial, sans-serif; font-size: 1.167em; margin: 0px; padding: 0px;">Oct 8, 2010</span> <span class="issues tag left-border" style="border-left-color: rgb(153, 153, 153); border-left-style: solid; border-left-width: 1px; color: #999999; font-family: Arial, sans-serif; font-size: 1.167em; margin: 0px; padding: 0px 0px 0px 5px;">Issues: <a href="http://mccollum.house.gov/issues/appropriations" style="color: #999999; margin: 0px; padding: 0px; text-decoration: none;">Appropriations and Budget</a>, <a href="http://mccollum.house.gov/issue/transportation" style="color: #999999; margin: 0px; padding: 0px; text-decoration: none;">Transportation and Infrastructure</a></span></div>
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<em style="margin: 0px; padding: 0px;">Contact: Maria Reppas, <span class="skype_pnh_container" dir="ltr" skype_menu_props="{'numberToCall':'+12022256631' , 'isFreecall':false, 'isMobile':false, 'isRtl':false}" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; color: rgb(0, 173, 237) !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-family: Arial, Tahoma, Helvetica, sans-serif !important; font-size: 1em !important; font-style: normal !important; font-weight: bold !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px !important; overflow: hidden !important; 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float: none !important; font-size: 1em !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: baseline !important; width: auto !important; word-spacing: normal !important; z-index: 0 !important;"><img class="skype_pnh_logo_img" src="chrome-extension://lifbcibllhkdhoafpjfnlhfpfgnpldfl/numbers_button_skype_logo.png" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-size: 1em !important; height: 1em !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px 5px 0px 0px !important; max-height: 24px !important; max-width: 24px !important; min-height: 8px !important; min-width: 8px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: middle !important; width: 1em !important; word-spacing: normal !important; z-index: 0 !important;" /><span class="skype_pnh_text_span" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-size: 1em !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: baseline !important; width: auto !important; word-spacing: normal !important; z-index: 0 !important;">(202) 225-6631</span></span></span></span> / <span class="skype_pnh_container" dir="ltr" skype_menu_props="{'numberToCall':'+12025270149' , 'isFreecall':false, 'isMobile':true, 'isRtl':false}" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; color: rgb(0, 173, 237) !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-family: Arial, Tahoma, Helvetica, sans-serif !important; font-size: 1em !important; font-style: normal !important; font-weight: bold !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: baseline !important; width: auto !important; word-spacing: normal !important; z-index: 0 !important;" tabindex="-1"> <span class="skype_pnh_highlighting_inactive_common" dir="ltr" skypeaction="skype_dropdown" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-size: 1em !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: baseline !important; width: auto !important; word-spacing: normal !important; z-index: 0 !important;"><span class="skype_pnh_textarea_span" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-size: 1em !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: baseline !important; width: auto !important; word-spacing: normal !important; z-index: 0 !important;"><img class="skype_pnh_logo_img" src="chrome-extension://lifbcibllhkdhoafpjfnlhfpfgnpldfl/numbers_button_skype_logo.png" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-size: 1em !important; height: 1em !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px 5px 0px 0px !important; max-height: 24px !important; max-width: 24px !important; min-height: 8px !important; min-width: 8px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: middle !important; width: 1em !important; word-spacing: normal !important; z-index: 0 !important;" /><span class="skype_pnh_text_span" style="background-attachment: scroll !important; background-color: transparent !important; background-image: none !important; background-position: 0px 0px !important; background-repeat: no-repeat no-repeat !important; border-collapse: separate !important; border: 0px none rgb(0, 0, 0) !important; bottom: auto !important; clear: none !important; clip: auto !important; cursor: pointer !important; direction: ltr !important; display: inline !important; float: none !important; font-size: 1em !important; left: auto !important; letter-spacing: 0px !important; list-style: disc outside none !important; margin: 0px !important; overflow: hidden !important; padding: 0px !important; page-break-after: auto !important; page-break-before: auto !important; page-break-inside: auto !important; position: static !important; right: auto !important; table-layout: auto !important; text-shadow: none !important; top: auto !important; vertical-align: baseline !important; width: auto !important; word-spacing: normal !important; z-index: 0 !important;">(202) 527-0149</span></span></span></span>maria.reppas@mail.house.gov</em></div>
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<em style="margin: 0px; padding: 0px;">Republicans want to eliminate criminal justice funds for Dakota County, Gateway Corridor funds for Washington County, and $2 million for Minnesota veterans</em></div>
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<strong style="margin: 0px; padding: 0px;">St. Paul, MN</strong> – In a letter to U.S. House Speaker Nancy Pelosi dated October 8, 2010, more than 50 Republicans, including Minority Leader John Boehner (R-OH) and Rep. John Kline (R-MN), called for an elimination of congressionally directed projects (earmarks) from any appropriations bills to pass the House following the November 2nd election. The Republican proposal to eliminate these projects from the fiscal year 2011 appropriations bills would reduce federal funding to Minnesota by millions of dollars and cripple vital jobs and infrastructure projects like the Central Corridor LRT between St. Paul and Minneapolis.</div>
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As Minnesota’s only member of the Appropriations Committee, Congresswoman Betty McCollum called the Republican proposal a clear indication of their disdain for federal investments that will create jobs and keep our communities strong and growing.</div>
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“For Republicans – including a Minnesota Republican – to call for eliminating funding for the Central Corridor earmark and the thousands of jobs will hurt Minnesota and make our state less competitive. Additionally, this proposal cuts earmarked funding for Dakota County criminal justice projects and the Minnesota National Guard’s Beyond the Yellow Ribbon program – projects that impact my district and my Republican colleague’s district,” McCollum said.</div>
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Republicans aggressively support adding to the federal debt to make permanent Bush-era tax cuts for the richest 2 percent of Americans costing $700 billion, yet want to eliminate $3 billion in high-impact community investments, which are .17% of the federal budget. This includes projects such as $2 million for the Minnesota National Guard’s Beyond the Yellow Ribbon Program to assist with support and reintegration for our military personnel and $500,000 for the Dakota County Juvenile Detention Alternatives Initiative which makes our community safer and saves money for taxpayers.</div>
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Even worse, this Republican letter unfairly tarnishes the reputations of respected non-profit entities in Minnesota such as Dakota and Ramsey counties, the University of Minnesota, and the Minnesota National Guard by claiming their participation in the earmark process is corrupt and part of a “spoils system.”</div>
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“It is amazing to me that the same Republicans who defend the corruption of Wall Street CEOs can accuse my neighbors who are honorable public servants, elected officials and community leaders from the Minnesota National Guard, Dakota, Washington and Ramsey Counties of participating in a corrupt process. Congressional appropriations are an open, transparent process, providing real benefits to Minnesota. Minnesotans pay their taxes, but the Republicans want to cheat them of receiving the benefits of their tax dollars. I suggest that these Tea Party Republicans actually read the U.S. Constitution, particularly Article I to learn that Congress has the Constitutional responsibility to fund the government,” said McCollum.</div>
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Democrats reformed the earmark process inherited from Republicans in 2007 by cutting the number and amount of earmarks funding in half, and instituting new transparency requirements which allows the public to see requests online.</div>
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<strong style="margin: 0px; padding: 0px;">Congresswoman Betty McCollum<br style="font-weight: normal; margin: 0px; padding: 0px;" />Congressionally-directed funding secured in House Appropriations legislation for fiscal year 2011</strong><br style="margin: 0px; padding: 0px;" />(Final appropriation levels subject to House-Senate conference)</div>
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Central Corridor Light Rail construction<br style="margin: 0px; padding: 0px;" />Metropolitan Council<br style="margin: 0px; padding: 0px;" />$45,000,000</div>
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Beyond the Yellow Ribbon Reintegration Program<br style="margin: 0px; padding: 0px;" />Minnesota National Guard<br style="margin: 0px; padding: 0px;" />$2,000,000</div>
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Life, Health, and Safety Building Improvements<br style="margin: 0px; padding: 0px;" />Harriet Tubman Domestic Violence Center East<br style="margin: 0px; padding: 0px;" />$600,000</div>
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Gateway Corridor (Interstate 94) Transit Corridor planning<br style="margin: 0px; padding: 0px;" />Washington County<br style="margin: 0px; padding: 0px;" />$750,000</div>
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Job Training and Mentoring Program<br style="margin: 0px; padding: 0px;" />Preservation Alliance of Minnesota<br style="margin: 0px; padding: 0px;" />$100,000</div>
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Minnesota Hands and Voices Program Expansion to reach underserved and minority communities - hearing loss early intervention<br style="margin: 0px; padding: 0px;" />Lifetrack Resources<br style="margin: 0px; padding: 0px;" />$400,000</div>
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Juvenile Detention Alternatives Initiatives<br style="margin: 0px; padding: 0px;" />Dakota County<br style="margin: 0px; padding: 0px;" />$500,000</div>
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Criminal Justice Information Integration Network<br style="margin: 0px; padding: 0px;" />Dakota County<br style="margin: 0px; padding: 0px;" />$300,000</div>
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Children's Physical Therapy Pool<br style="margin: 0px; padding: 0px;" />Gillette Children's Hospital<br style="margin: 0px; padding: 0px;" />$600,000</div>
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Runaway Intervention Project<br style="margin: 0px; padding: 0px;" />Ramsey County Attorney<br style="margin: 0px; padding: 0px;" />$200,000</div>
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Bovine Tuberculosis (bTB) Disease Control and Eradication Program<br style="margin: 0px; padding: 0px;" />University of Minnesota<br style="margin: 0px; padding: 0px;" />$246,000</div>
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City of Maplewood Gerten Pond Improvements<br style="margin: 0px; padding: 0px;" />City of Maplewood<br style="margin: 0px; padding: 0px;" />$1,000,000</div>
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Voyageurs National Park<br style="margin: 0px; padding: 0px;" />Voyageurs National Park Association<br style="margin: 0px; padding: 0px;" />$366,500</div>
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Upper Mississippi River Restoration<br style="margin: 0px; padding: 0px;" />U.S. Army Corps of Engineers, St. Paul District<br style="margin: 0px; padding: 0px;" />$21,150,000</div>
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Infrastructure and Capacity Enhancements<br style="margin: 0px; padding: 0px;" />AccountAbility Minnesota<br style="margin: 0px; padding: 0px;" />$205,000</div>
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Renaissance Box Restoration Historic Preservation and Energy Efficiency Improvements<br style="margin: 0px; padding: 0px;" />Aeon<br style="margin: 0px; padding: 0px;" />$350,000</div>
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Upper Midwest Industrial Coating Training Program<br style="margin: 0px; padding: 0px;" />Minnesota Finishing Trades Training Fund<br style="margin: 0px; padding: 0px;" />$400,000</div>
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Mille Lacs Regional Dialysis Center<br style="margin: 0px; padding: 0px;" />Mille Lacs Band of Ojibwe<br style="margin: 0px; padding: 0px;" />$1,300,000</div>
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Bus acquisition and facilities for Riverview Corridor<br style="margin: 0px; padding: 0px;" />Ramsey County<br style="margin: 0px; padding: 0px;" />$750,000</div>
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Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com55tag:blogger.com,1999:blog-1916697944642985760.post-20887985265204924332011-01-20T20:24:00.000-06:002011-01-20T20:24:52.818-06:00Deepest Mandelbrot Set Zoom Animation ever - a New Record! 10^275 (2.1E2...<iframe width="425" height="344" src="http://www.youtube.com/embed/0jGaio87u3A?fs=1" frameborder="0" allowFullScreen=""></iframe>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com3tag:blogger.com,1999:blog-1916697944642985760.post-83008651566880730302009-12-12T19:53:00.001-06:002009-12-12T19:53:25.349-06:00http://www.youtube.com/view_play_list?p=17C3F60D7120B916Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com92tag:blogger.com,1999:blog-1916697944642985760.post-50278446276422345462009-06-18T19:35:00.001-05:002009-06-18T19:35:40.756-05:00<style></style> <div><a title="http://www.hyperionfinancial.com/psb/special.htm CTRL + Click to follow link" href="http://www.hyperionfinancial.com/psb/special.htm">http://www.hyperionfinancial.com/psb/special.htm</a></div> <div> </div> <div><a title="http://www.nber.org/releases/ CTRL + Click to follow link" href="http://www.nber.org/releases/">http://www.nber.org/releases/</a></div> <div> </div> <div>This one is where to find Regulation AC reports, otherwise the SEC</div> <div> </div> <div>------------------------------------------<br />See attached PDF file</div> <div> </div> <div><br /><a href="http://opencrs.com/">http://opencrs.com/</a></div> <div> </div> <div><a title="http://www.govtrack.us/users/ CTRL + Click to follow link" href="http://www.govtrack.us/users/">http://www.govtrack.us/users/</a></div> <div> </div> <div><a title="http://www.pogo.org/investigations/ CTRL + Click to follow link" href="http://www.pogo.org/investigations/">http://www.pogo.org/investigations/</a></div> <div> </div> <div><a title="http://falling-america.blogspot.com/ CTRL + Click to follow link" href="http://falling-america.blogspot.com/">http://falling-america.blogspot.com/</a></div>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com9tag:blogger.com,1999:blog-1916697944642985760.post-19205134867941266222009-06-18T19:23:00.001-05:002009-06-18T19:23:35.624-05:00Allodial title<br />From Wikipedia, the free encyclopedia<br />Jump to: navigation, search<br /> This article includes a list of references or external links, but its sources remain unclear because it lacks inline citations. Please improve this article by introducing more precise citations where appropriate. (April 2009) <br /> <br />Property law <br />Part of the common law series <br />Acquisition <br />Gift · Adverse possession · Deed<br />Conquest · Discovery · Treasure Trove<br />Lost, mislaid, and abandoned property<br />Alienation · Bailment · License <br />Estates in land <br />Allodial title · Fee simple · Fee tail<br />Life estate · Defeasible estate<br />Future interest · Concurrent estate<br />Leasehold estate · Condominiums <br />Conveyancing <br />Bona fide purchaser<br />Torrens title · Strata title<br />Estoppel by deed · Quitclaim deed<br />Mortgage · Equitable conversion<br />Action to quiet title · Escheat <br />Future use control <br />Restraint on alienation<br />Rule against perpetuities<br />Rule in Shelley's Case<br />Doctrine of worthier title <br />Nonpossessory interest <br />Easement · Profit<br />Covenant running with the land<br />Equitable servitude <br />Related topics <br />Fixtures · Waste · Partition<br />Riparian water rights<br />Lateral and subjacent support<br />Assignment · Nemo dat<br />Property and conflict of laws <br />Other common law areas <br />Contract law · Tort law<br />Wills, trusts and estates<br />Criminal law · Evidence <br />v . d . e <br /><br />Allodial title is a concept in some systems of property law. It describes a situation where real property (land, buildings and fixtures) is owned free and clear of any encumbrances, including liens, mortgages and tax obligations. Allodial title is inalienable, in that it cannot be taken by any operation of law for any reason whatsoever.<br /><br />In common legal use, allodial title is used to distinguish absolute ownership of land by individuals from feudal ownership, where property ownership is dependent on relationship to a lord or the sovereign. Webster's first dictionary (1825 ed) says allodium is "land which is absolute property of the owner, real estate held in absolute independence, without being subject to any rent, service, or acknowledgement to a superior. It is thus opposed to feud."<br /><br />True allodial title is rare, with most property ownership in the common law world-primarily, the United Kingdom, the United States, Canada, Australia, New Zealand and the Republic of Ireland-described more properly as being in fee simple. In particular, land is said to be "held of the Crown" in England and Wales and the Commonwealth realms. In England, there is no allodial land, all land being held of the Crown; even in the United States most lands are not allodial, as evidenced by the existence of property taxes. Some of the Commonwealth realms (particularly Australia) recognise native title, a form of allodial title that does not originate from a Crown grant.<br /><br />In France, while allodial title existed before the French Revolution, it was rare and limited to ecclesiastical properties and property that had fallen out of feudal ownership. After the French Revolution allodial title became the norm in France and other civil law countries that were under Napoleonic legal influences. Interestingly Quebec adopted a form of allodial title when it abolished feudalism in the mid-nineteenth century making the forms of ownership in Upper and Lower Canada remarkably similar in substance.<br /><br />Property owned under allodial title is referred to as allodial land, allodium, or an allod.Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-43618194995651062572009-06-04T19:23:00.000-05:002009-06-04T19:24:00.669-05:00 <div class="cnt"> <div> <div class="busq2bot2"> <div class="b2bb"> <div class="imgleft"> <a href="http://vlex.com/source/us-federal-court-circuits-1102"><img alt="" src="http://vlex.cachefly.net/portadas/Im_1102_port_procesada.jpg" width="50" height="70" /></a> </div> <div class="b2info"> <h1> Federal Circuits </h1> <p class="b2sub">from November 30, 1900
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<a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1949">1949</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/01/date/1940">1940</a> </p> <a name="02"> </a><h2 class="azulclaro"><a name="02">Second Circuit</a></h2> <a name="02"> </a><p> <a name="02"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/02/date/1949">1949</a> </p> <a name="03"> </a><h2 class="azulclaro"><a name="03">Third Circuit</a></h2> <a name="03"> </a><p> <a name="03"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1949">1949</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/03/date/1947">1947</a> </p> <a name="04"> </a><h2 class="azulclaro"><a name="04">Fourth Circuit</a></h2> <a name="04"> </a><p> <a name="04"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/04/date/1949">1949</a> </p> <a name="05"> </a><h2 class="azulclaro"><a name="05">Fifth Circuit</a></h2> <a name="05"> </a><p> <a name="05"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1949">1949</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1934">1934</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1909">1909</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/05/date/1901">1901</a> </p> <a name="06"> </a><h2 class="azulclaro"><a name="06">Sixth Circuit</a></h2> <a name="06"> </a><p> <a name="06"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/06/date/1949">1949</a> </p> <a name="07"> </a><h2 class="azulclaro"><a name="07">Seventh Circuit</a></h2> <a name="07"> </a><p> <a name="07"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/07/date/1949">1949</a> </p> <a name="08"> </a><h2 class="azulclaro"><a name="08">Eighth Circuit</a></h2> <a name="08"> </a><p> <a name="08"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/08/date/1949">1949</a> </p> <a name="09"> </a><h2 class="azulclaro"><a name="09">Ninth Circuit</a></h2> <a name="09"> </a><p> <a name="09"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1949">1949</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/09/date/1900">1900</a> </p> <a name="10"> </a><h2 class="azulclaro"><a name="10">Tenth Circuit</a></h2> <a name="10"> </a><p> <a name="10"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/10/date/1949">1949</a> </p> <a name="11"> </a><h2 class="azulclaro"><a name="11">Eleventh Circuit</a></h2> <a name="11"> </a><p> <a name="11"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/11/date/1981">1981</a> </p> <a name="12"> </a><h2 class="azulclaro"><a name="12">D.C. Circuit</a></h2> <a name="12"> </a><p> <a name="12"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2009">2009</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2008">2008</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1971">1971</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1970">1970</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1969">1969</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1968">1968</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1967">1967</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1966">1966</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1965">1965</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1964">1964</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1963">1963</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1962">1962</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1961">1961</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1960">1960</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1959">1959</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1958">1958</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1957">1957</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1956">1956</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1955">1955</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1954">1954</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1953">1953</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1952">1952</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1951">1951</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1950">1950</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/12/date/1949">1949</a> </p> <a name="13"> </a><h2 class="azulclaro"><a name="13">Federal Circuit</a></h2> <a name="13"> </a><p> <a name="13"> </a><a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2007">2007</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2006">2006</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2005">2005</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2004">2004</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2003">2003</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2002">2002</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2001">2001</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/2000">2000</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1999">1999</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1998">1998</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1997">1997</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1996">1996</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1995">1995</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1994">1994</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1993">1993</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1992">1992</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1991">1991</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1990">1990</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1989">1989</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1988">1988</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1987">1987</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1986">1986</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1985">1985</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1984">1984</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1983">1983</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1982">1982</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1981">1981</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1980">1980</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1979">1979</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1978">1978</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1977">1977</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1976">1976</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1975">1975</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1974">1974</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1973">1973</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1972">1972</a> - <a href="http://vlex.com/source/us-federal-court-circuits-1102/browse/D1F2/13/date/1971">1971</a> </p> </div> </div> </div> </div>
<br />
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} else {slide.click(this);} return false;"> </a> </span> / </span><h1> <a href="http://vlex.com/libraries/case-law-14">Case Law</a> </h1> <div id="country-holder" class="slide-holder" style="display: none; height: auto;"> </div> <div id="colect-holder" class="slide-holder" style="display: none; height: auto;"> </div> <div class="bustop2"> <form name="search" action="/search" method="get" onsubmit="return valida()"> <input id="query_coleccion_id" name="query[coleccion_id]" value="14" type="hidden"> <input class="inp3" id="query_textolibre" name="query[textolibre]" size="19" type="text"> <input src="http://vlex.cachefly.net/img/botonbuscar_en.gif?1244033606" class="butbuscar" type="image"> </form> </div> </div> </div> </div> </div> <script src="http://vlex.cachefly.net/javascripts/base_1242760213.js" type="text/javascript"></script> Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-37187693992208827192009-04-28T15:03:00.000-05:002009-04-28T15:04:18.039-05:00Grand Jury<title>Grand Jury Recommends: Indict Barry Soetoro aka Barack Obama</title><style type="text/css"> #wrapper { width: 80%; position: relative; left: 100px; top: 0px; } p { font-family: georgia, verdana, tahoma, geogia; font-size: 12pt; font-weight: normal; color: #000000; text-indent: 50px; } .footer { font-family: georgia, verdana, tahoma, geogia; font-size: 9pt; font-weight: normal; color:#000080; text-indent: 50px; } .title { font-family: georgia, verdana, tahoma, geogia; font-size: 16pt; font-weight: bold; color:#000080; } .name { font-family: georgia, verdana, tahoma, geogia; font-size: 10pt; font-weight: bold; color:#000080; } blockquote { color: #000080; font-family: verdana, tahoma, geogia; font-size: 10pt; } .navy { color: #000080; } a, a:visited, a:active, a:link { text-decoration: underline; color: #CC0000; } a:hover { text-decoration: none; } </style><div id="wrapper"> <center><a style="font-size: 14pt;" href="http://americangrandjury.org/">AmericanGrandJury.org</a></center> <div style="padding-top: 40px;"></div> <center> <p class="title">Grand Jury Recommends: Indict Barry Soetoro aka Barack Obama</p><span class="name">Mark S. McGrew</span> </center> <div style="padding-top: 30px;"></div> <center><img alt="constitution.gif" src="http://americangrandjury.org/article_photos/constitution.gif" width="736" border="0" height="144" /> </center> <p>The fifth amendment of the US Constitution states:</p> <blockquote><em>"No person shall be held to answer for a capital, or otherwise infamous crime, unless on the presentment or indictment of a Grand Jury".</em></blockquote> <p>So who or what is a Grand Jury?</p> <p>Most Americans, including most Judges, most prosecutors and most lawyers think a Grand Jury is a function of the government, at the whim of the government, under the control and direction of the government. However, this is constitutionally false and always has been.</p> <p>Americans are educated to believe that America has three branches of government: The Judicial, The Legislative and the Executive and that is they who decide our lives. This also is false. There is a Constitutional force which has power, authority and dominance over those three branches.</p> <p>That is the The Grand Jury of We The People. The Grand Jury was intended to give the people of the United States of America total control over a potentially corrupt government and to enable prosecution of corrupt or criminal government officials, agents and employees, whether they were elected, hired or appointed.</p> <p>The Constitution of The United States of America was created and designed to give the individual or collective people of America the power to tell the government what to do. The government, including the President of the country has no Rights to make Americans do anything that is not permitted by or is contrary to our Constitution. The US Constitution especially has no provision for an illegal alien to be our President and pass laws that we do not permit or condone.</p> <p>United States Supreme Court Justice Antonin Scalia ruled in the case of United States vs. Williams, 504 U.S. 36 at 48 (1992):</p> <blockquote><em>"Rooted in long centuries of Anglo-American history, Hannah v. Larche, 363 US 420, 490 (1960) with J. Frankfurter concurring in result, the Grand Jury is mentioned in the Bill of Rights, but not in the body of the Constitution. It has not been textually assigned, therefore, to any of the three branches described in the first three Articles. It is a constitutional fixture in its own right."</em></blockquote> <p>To be crystal clear: The Grand Jury is a Constitutional fixture in its own right.</p> <p>The Grand Jury is not a tool of government to use against its citizens.</p> <p>Justice Scalia determined further, to reinforce that there is no question as to the purpose of the Grand Jury: </p> <blockquote><em>"In fact, the whole theory of it's foundation is that it belongs to no branch of the institutional Government, serving as a kind of buffer or referee between Government and the people. Although the Grand Jury normally operates, of course, in the courthouse and under judicial auspices, it's institutional relationship with the Judicial branch has traditionally been, so to speak, at arm's length. Judges direct involvement in the Grand Jury has generally been confined to the constitutive one of calling the Grand Jurors together and administering their oath of office".</em></blockquote> <p>Besides providing for society to charge individual people for crimes, the Grand Jury is a tool for the citizens to use against a criminal government or our government acting against the designs of our Constitution. And it was specifically designed to prosecute the criminal actions of government employees and their lawyers.</p> <p>Any judge who tells a jury to "disregard that remark or disregard that evidence" is violating the US Constitution and can and should be indicted by a Common Law Grand Jury.</p> <p>Any Congressperson, Senator, Governor or police officer who violates the constitution can and should be indicted by a Common Law Grand Jury, without the advice, consent, permission or interference of any government employee.</p> <p>This is why America has always been promoted as a land where no man is above the law, including the President.</p> <p>However, in 1946, certain people hijacked the role of our Grand Jury and the courtroom jury and henceforth, embarked on a mission of misinformation, distortions and blatant lies to convince the American people and the entire legal community, that it is the government that determines what is right and what is wrong in the actions of the government or of any elected government officials, employees or agents.</p> <p>In an article in the Creighton Law Review, Volume 33. number 4, 1999-2000, Roger Roots, Juris Doctorate wrote:</p> <blockquote><em>"In addition to its traditional role of screening criminal cases for prosecution, common law grand juries had the power to exclude prosecutors from their presence at any time and to investigate public officials without government influence. These fundamental powers allowed grand juries to serve a vital function of oversight upon the government. The function of a grand jury to ferret out government corruption was the primary purpose of the grand jury system in ages past."</em></blockquote> <p>Judges and prosecutors and attorneys began using the phrase "runaway grand jury" to create ridicule and scorn upon a jury that chose to think for themselves, which is the Constitutional Right of any jury.</p> <p>Roger Roots continues,</p> <blockquote><em>"A runaway grand jury, loosely defined as a grand jury which resists the accusatory choices of a government prosecutor, has been virtually eliminated by modern criminal procedure. Today's 'runaway' grand jury is in fact, the common law grand jury of the past. Prior to the emergence of governmental prosecution as the standard model for American criminal justice, all grand juries were in fact runaways, according to the definition of modern times. They operated as completely independent, self-directing bodies of inquisitors, with power to pursue unlawful conduct to its very source, including the government itself."</em></blockquote> <p>In 1946, The Federal Rules of Criminal Procedure were adopted. In those procedures, they made a rule to punish runaway grand juries. Rule 6(g):</p> <blockquote><em>"At any time for cause shown, the court may excuse a juror either temporarily or permanently, and in the latter event the court may impanel another person in place of the juror excused."</em></blockquote> <p>Now judges could throw anyone off a grand jury, or even dis-impanel a grand jury entirely, merely for exercising its own discretion and not doing what the court or prosecutor tells them to do.</p> <p>All laws in America, whether federal, state, county or city must conform to the framework of the United States Constitution. Laws can be illegal, and many laws are illegal. Rules are not even laws and have no authority if attached to a source that is not in line with the US Constitution. Laws, rules, orders, methods of the government that do not conform to the US Constitution are considered <em>"Fruit from the poison tree"</em> and if challenged as such, and proven not to be Constitutional in nature, must be unenforceable.</p> <p>Rule 7 of the Federal Rules of Criminal Procedure has an added "Note 4" which directly conflicts with, ignores and willfully violates the fifth amendment of the US Constitution which states clearly:</p> <blockquote><em>"No person shall be held to answer for a capital, or otherwise infamous crime, unless on the presentment or indictment of a Grand Jury".</em></blockquote> <p>Note 4 of Rule 7 states:</p> <blockquote><em>"Presentment is not included as an additional type of formal accusation, since presentments as a method of instituting prosecutions are obsolete, at least as concerns the Federal courts". They rewrote the US Constitution to suit their own purposes.</em></blockquote> <p><b><em>There are only two ways that the US Constitution can be changed:</em></b></p> <p><b><em>Method 1:</em></b></p> <p>A minimum of two thirds of the US House of Representatives AND a minimum of two thirds of the US Senate must agree on a proposed change to the Constitution, AND then a minimum of three quarters (38 of the current 50) of the state legislatures OR state conventions must agree to every word, comma, and period of the proposed change to the Constitution. Passage in the state legislatures is by simple majority in the state House AND in the state Senate. Passage in the state conventions is also by simple majority. Typically, a time limit of seven years is imposed for ratification, after which the proposal expires, worthless. This is the only method that has been used to date. The requirement for a state convention has been specified only once.</p> <p><b><em>Method 2:</em></b></p> <p>A minimum of two thirds of the state legislatures (34 of the current 50), House AND Senate, must call for a Constitutional Convention. The convention proposes one or more amendments, which must then be approved by simple majority by a minimum of three quarters of the state legislatures (House AND Senate) OR by a minimum of three quarters of the state conventions. This method has never been used.</p> <p>Most certainly a bunch of crooked lawyers writing their own rules to corrupt the jury system can not override the US Constitution.</p> <p>But they did.</p> <p>And, as Susan Brenner wrote in The Voice of the Community: A Case for Jury Independence, <em>"Now, federal grand jurors cannot return charges in the form of an indictment without a prosecutor's consent."</em></p> <p>If a grand jury and a courtroom jury have to do only what the judge and prosecutor say, and a prosecutor can refuse to indict and charge a politician or another lawyer, what is the reason to have any jury? Only to perpetuate a myth that Americans live under a system where no man is above the law. There is no other reason.</p> <p>As the American Judicial system now operates, judges and prosecutors can pick and choose who they send to prison. And they guarantee that they and their friends can go on with their criminal behavior unmolested. </p> <p>The American Juror published a commentary regarding Note 4 of Rule 7: </p><blockquote><em>"[Retaining the Constitutional Right of grand juries to determine evidence and witnesses] might encourage the use of the run-away grand jury as the grand jury could act from their own knowledge or observation and not only from charges made by the United States Attorney(Prosecutor)"</em></blockquote> <p></p> <p>So, the American government employees took the bold step to violate the US Constitution on a continuing, repeated basis and gave defendants a <em>"jury of their peers"</em> that would and could, only nod to the prosecutor and judge and say only, <em>"Yes sir. No sir. You're right sir. Whatever you say sir."</em></p> <p>This kind of behavior was outlawed in the year 1215 by the English Magna Carta, which the founders of the United States of American adopted as their basis for how Americans were going to live and be treated by the government that they would employ.</p> <p>The authors of the Federal Rules of Criminal Procedure are the true criminals and should have been dragged out of their homes and hanged from the nearest tree.</p> <p>Now, 63 years later, the American people are fed up with the treasonous acts of their government employees and their rigged courts. And they have found a way to rid this country of the "domestic enemies" that our Constitution warned us to be prepared for.</p> <p><a href="http://americangrandjury.org/" target="_blank">AmericanGrandJury.org</a> explains the process and how to form a constitutionally acceptable Common Law Grand Jury and bring presentments or indictments in any location in America and begin prosecuting corrupt government employees, at any level of government. No longer should they be referred to as Officials or agents. They are our employees and if they don't want to respect that, they need to find a friendly 3rd world country to live in.</p> <p>Mr. Carl Swensson of the State of Georgia successfully organized a Common Law Grand Jury and that Grand Jury reviewed evidence against Barry Soetoro AKA Barack Obama and is recommending an indictment. The US Attorney, who was presented with that recommendation has refused to discuss it by saying, <em><span class="navy">"We only deal with lawyers".</span></em> The Attorney General's office of the State of Georgia has also been presented with that recommendation and has also refused, saying, <em><span class="navy">"We don't represent citizens".</span></em></p> <p>Everyone should call US Federal Attorney, David Nahmias at 404-581-6000 or fax him at 404-581-6181 and tell him to do his job. Every person should also call the State of Georgia Attorney General's office and ask Lilly Thomas why she thinks the Attorney General does not represent citizens and who do they represent. Her number is 404-656-3300.</p> <p>On Mr. Swensson's website at <a href="http://riseupforamerica.com/" target="_blank">RiseUpForAmerica.com</a> you can see the process he went through to organize a Common Law Grand Jury.</p> <p>You will also find that Common Law Grand Juries in Kentucky, Indiana and Ohio also have seen the evidence and are making a presentment to charge the illegal alien Barry Soetoro AKA Barack Obama. More Common Law Grand Juries across American are being scheduled as of this writing.</p> <p>A 2 hour Internet radio broadcast on April 9, 2009 has Carl Swensson of www.RiseUpForAmerica.com, Bob Campbell of http://americangrandjury.org and the spokesman for American Grand Jury, Sam Sewell explaining the Grand Jury actions against Obama, how Grand Juries can be used to rid local communities of corrupt government employees and how citizens can form their own Common Law Grand Jury groups. That broadcast can be listened to or downloaded at this site: </p> <p><a href="http://www.blogtalkradio.com/Sentinel_Radio/2009/04/10/The-Mark-S-McGrew-Show" target="_blank">http://www.blogtalkradio.com/Sentinel_Radio/2009/04/10/The-Mark-S-McGrew-Show</a></p> <p>Please allow a few minutes for this show to start playing.</p> <p>American people are uniting, from the Atlantic Ocean to the Pacific Ocean in the form of <em><span class="navy">"Tea Parties"</span></em> named after the Boston Tea Party demands of <em><span class="navy">"No Taxation Without Representation"</span></em> in the year 1773, which helped start the American Revolutionary War with England in 1775. Tea parties are being held for people to object to unconstitutional government acts, taxes and loss of freedoms</p> <p>In less than 30 days, demonstrations have been organized and are scheduled in 2,000 communities, starting April 15, 2009. Anyone can find information on where Tea Parties are being held or how to form your own Tea Party at <a href="http://www.freedomworks.org/" target="_blank">FreedomWorks.org</a></p> <p>Something World leaders had better understand and understand well: Obama and his mentally deranged friends are not going to destroy America any more than countless other socialist fascist fanatics have tried in the past.</p> <p>If World leaders want to keep their jobs and keep their nation's economies intact, they would be smart to drop Obama like a hot potato. Obama and his backers are pulling a giant scam on the rest of the World, just as they have on American voters.</p> <p>Americans have wised up. It is only the major media that keeps pounding the drums of the Obama lie. Ask yourselves a question: Why are many of America's major newspapers that have been in business for over 100 years, filing for bankruptcy and closing every week? If you believe, as major news tell us, that the reason is lowered advertising revenue and more people getting their news from the Internet, you're hallucinating. The real reason is because Americans are thoroughly fed up with the lies, the slanders, the politically correct brain vomit that major news pours out and their astounding absolute refusal to portray any semblance of the truth.</p> <p>Nothing Obama does will continue. Everything he does will be retracted by a very near future administration.</p> <p>One thing that is certain, of all that can be observed about the current Obama administration, corporate executive friends of Obama and the American Judicial system: Whether in the boardroom, the courtroom or the bathroom, scum sticks together. When the scum is annoying enough, it is scrubbed, cleaned and thrown in the trash. That's why people have cleansers and society has prisons.</p> <p>World leaders are making a very dangerous mistake to think that we, the people of America are not making preparations for cleaning house. This house belongs to us, not a gang of decrepit senile old men, pursuing a useless fantasy of a New World Order that has a 2,000 year history of abject failure.</p> <p>Here's your first clue: The very first line of the US Constitution says, <em><span class="navy">"We the people... establish this Constitution".</span></em> </p> <p><em>Mark S. McGrew may be reached at <a href="mailto:McGrewMX@aol.com">McGrewMX@aol.com</a></em></p> <div style="padding-top: 40px;"></div> <p class="footer">Copyright 2009 by Mark S. McGrew. Published on American Grand Jury by permission from Mr. McGrew.</p> <p class="footer">NOTE: This article may be republished without seeking permission, provided such publication is published in full and NOT altered in any manner. You may change fonts and colors to suit your needs. You may copy the source code on this webpage if you wish. If you wish to paraphrase or quote excerts from this article you may do so as long as you do not quote the excerpt "out of context." Please respect the spirit of this article and not abuse it by taking journalistic liberties at your own discretion.</p> <p class="footer">Thank you. Mark S. McGrew and AmericanGrandJury.org</p> <div style="padding-top: 40px;"></div> <center><a style="font-size: 14pt;" href="http://americangrandjury.org/">RETURN to AmericanGrandJury.org</a></center> <div style="padding-top: 40px;"></div></div>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-85046997302511522162009-04-21T22:29:00.001-05:002009-04-21T22:29:42.301-05:00<pre id="embedpre" style="overflow: auto; width: 100%; font-size: 80%;" wrap="hard"><iframe marginheight="0" marginwidth="0" src="http://www.govtrack.us/embed/mapframe.xpd?state=MN&bounds=%3Cspan%20id=" scrolling="no" width="425" frameborder="0" height="300">-100.52490234375,48.922499263758255,-88.76953125,44.63739123445585&amp;amp;lt;/span&amp;amp;gt;"&amp;amp;gt;</iframe><br /></pre>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-10323682215705153432009-04-06T01:26:00.001-05:002009-04-06T01:26:53.471-05:00United States' DECLARATION OF INSOLVENCY<br /><br />Explained in Simple Language with Questions and Answers<br /><br /> <br /><br />by<br /><br /> <br /><br />Paul Andrew Mitchell, B.A., M.S.<br /><br />Private Attorney General, 18 U.S.C. 1964(a)<br /><br /> <br /><br />(March 23, 2009 A.D.)<br /><br /> <br /><br />All Rights Reserved without Prejudice<br /><br /> <br /><br /> <br /><br /> <br /><br />We have now hyperlinked the DECLARATION OF INSOLVENCY <br />with Exhibits:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br />(please study all Exhibits for a detailed explanation)<br /><br />The "United States" in Federal law means the Federal Government:<br /><br />http://www4.law.cornell.edu/uscode/28/1345.html<br /><br />The Federal Reserve Banks (“FED”) are private municipal corporations,<br />created by Congress back in 1913:<br /><br />http://www.supremelaw.org/decs/lewis/<br /><br />When Congress needs to spend more money than it takes in with taxes,<br />it sells bonds to the FED. The FED buys those bonds with money <br />which the FED creates out of thin air.<br /><br />Congress must repay the bond principal and interest, and<br />it liens on the American People to do so, with<br />NOTICES OF FEDERAL TAX LIEN, NOTICES OF LEVY,<br />NOTICES OF DEFICIENCY, etc. See subtitle F of the<br />Internal Revenue Code for all enForcement statutes.<br /><br />We summarized the entire scam in Chapter 8 of "The Federal Zone":<br /><br />http://www.supremelaw.org/fedzone11/htm/chapter8.htm<br />(begin reading at “What gives?”)<br /><br />The United States is now bankrupt, because it cannot repay all <br />the money loaned to it by the FED and by other countries. <br /><br />Moreover, creating money out of thin air is fraud, and <br />this scam originated way back in 1913:<br /><br />http://www.supremelaw.org/decs/daly/<br /><br /><br />So, on behalf of our clients, who are presently seeking bankruptcy<br />protection in the Eastern District of Washington, I do have authority<br />to represent the United States as a Private Attorney General:<br /><br />http://www.supremelaw.org/decs/agency/private.attorney.general.htm<br /><br />The United States will interplead into that bankruptcy case<br />on March 31, 2009 A.D., formally to declare insolvency AS TO<br />each and every obligation -- e.g. U.S. Bond -- which the<br />Congress "sold" to the FED.<br /><br />Moreover, because FRNs are legally defined as "obligations of the United States",<br />that DECLARATION OF INSOLVENCY will also have the legal result of<br />voiding all FRNs presently in circulation anywhere on planet Earth:<br /><br />All FRNs will need to be recalled systematically, and then destroyed,<br />after being exchanged -- one-for-one -- with U.S. Notes that are printed<br />by the Bureau of Engraving and Printing -- withOUT any interest owed or<br />payable to the FED on those U.S. Notes.<br /><br />The links in the hyperlinked DECLARATION above will take you to<br />photographs comparing Federal Reserve Notes and United States Notes.<br />The latter have been called "red dot" currency, because the Treasury seal<br />is printed in red ink.<br /><br />The recall of FRNs and exchange for U.S. Notes are temporary measures,<br />en route to returning to Constitutional money:<br /><br />http://www.supremelaw.org/authors/vieira/ (both documents are excellent!)<br /><br />We do not anticipate that U.S. Notes will need to be recalled too:<br />once there is enough gold and silver to back U.S. Notes, <br />Congress can simply enact a Law declaring them redeemable.<br /><br /><br />One of the main reasons for declaring insolvency formally <br />is the automatic stay authorized by the Federal bankruptcy laws:<br />no creditor may collect any further principal or interest payments<br />once a debtor has sought bankruptcy protection from a <br />U.S. Bankruptcy Court.<br /><br />Thus, the FED and the IRS will be legally barred (prohibited)<br />from collecting any more principal or interest payments<br />on any of the "obligations" of the United States which it "owes"<br />to the Federal Reserve Banks.<br /><br />Moreover, since FRNs are also legally defined as such "obligations",<br />the FED and IRS will also be legally estopped from demanding the<br />return of any more FRNs e.g. to pay Federal income taxes.<br /><br />Federal income taxes are being used to pay interest to the FED;<br />they do NOT pay for any Federal government services. <br />See the Report of the Grace Commission, for proof:<br /><br />http://www.supremelaw.org/sls/31answers.htm#Q29<br /><br />Last but not least, it is already well established that there<br />is no liability STATUTE for Federal income taxes imposed<br />by subtitle A of the Internal Revenue Code:<br /><br />http://www.supremelaw.org/letters/irs.estopped.htm<br /><br />And, the U.S. Supreme Court has already ruled that a tax liability<br />may NOT be created by Regulations published in the Federal Register<br />(again, see links in the DECLARATION above, and below):<br /><br />http://www.supremelaw.org/sls/2amjur2d.htm<br />http://www.supremelaw.org/sls/2amjur2d.gif<br /><br />The obvious conclusion, then, is that income taxes imposed by<br />subtitle A of the Internal Revenue Code are fraudulent to the core,<br />because there is no Statute at Large (Act of Congress) creating <br />any specific liability for any of those "taxes":<br /><br />http://www.supremelaw.org/fedzone11/ (see Preface re: 2 court hearings)<br /><br /><br />In summary, both the FED and the IRS will be legally "out of business"<br />throughout the United States of America and throughout all Federal enclaves,<br />territories and possessions as of midnight ending March 31, 2009 A.D.<br /><br /><br />p.s. Questions and answers are appended below, and<br />there is much additional (and free) reading<br />at the links below my name here ...<br /><br />http://www.supremelaw.org/reading.list.htm<br /><br /><br />Sincerely yours,<br />/s/ Paul Andrew Mitchell, B.A., M.S.<br />Private Attorney General, 18 U.S.C. 1964(a)<br />http://www.supremelaw.org/decs/agency/private.attorney.general.htm<br />Criminal Investigator and Federal Witness: 18 U.S.C. 1510, 1512-13<br />http://www.supremelaw.org/reading.list.htm<br />http://www.supremelaw.org/index.htm (Home Page)<br />http://www.supremelaw.org/support.policy.htm (Support Policy)<br />http://www.supremelaw.org/guidelines.htm (Client Guidelines)<br />http://www.supremelaw.org/support.guidelines.htm (Policy + Guidelines)<br /><br />All Rights Reserved without Prejudice<br /><br /><br />Our condensed list of IRS outreach resources:<br /><br />http://www.supremelaw.org/sls/nutshell.htm <-- START HERE<br />http://www.supremelaw.org/letters/irs.estopped.htm <br />http://www.supremelaw.org/end.times.irs.forward.htm<br />http://www.supremelaw.org/letters/irs.perjury.jurats.htm<br />http://www.supremelaw.org/psta.analysis.htm<br />http://www.supremelaw.org/lien.or.levy.htm<br />http://www.supremelaw.org/notice.of.deficiency.htm<br />http://www.supremelaw.org/end.times.irs.cclists.htm<br />http://www.supremelaw.org/support.guidelines.htm<br /><br />DISCLAIMER: Forwarding email from someone else<br />does not mean that I endorse any of its contents.<br /><br /> <br /><br /><br /><br />Questions and Answers about the United States’<br /><br />DECLARATION OF INSOLVENCY:<br /><br /> <br /><br />by<br /><br /> <br /><br />Paul Andrew Mitchell, B.A., M.S.<br /><br />Private Attorney General, 18 U.S.C. 1964(a)<br /><br /> <br /><br />(April 5, 2009 A.D.)<br /><br /> <br /><br />All Rights Reserved without Prejudice<br /><br /> <br /><br /> <br /><br />> How are U.S. Notes any more secure and<br /><br />> how can they be a preferred currency<br /><br />> without proof of metal/specie-based assets/collateral?<br /><br /> <br /><br />There is no interest due to the FED on any U.S. Notes.<br /><br /> <br /><br />Even if U.S. Notes are not redeemable in gold or silver initially, the recall of FRNs<br /><br />and their replacement with U.S. Notes will effectively destroy FRNs as legal tender.<br /><br />Thus, the issuance of U.S. Notes that are not redeemable is a temporary measure --<br /><br />to expedite the recall of all FRNs in circulation.<br /><br /> <br /><br />Later, as Treasury builds up its stocks of gold and silver, Congress can<br /><br />enact a law making U.S. Notes redeemable and thereby eliminating<br /><br />any need to recall U.S. Notes too.<br /><br /> <br /><br /> <br /><br />> Where now does this Declaration position the common man on the street?<br /><br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br />An automatic stay went into effect at midnight ending March 31, 2009.<br />See 11 U.S.C. 362:<br /><br />http://www4.law.cornell.edu/uscode/11/362.html<br /><br />In simple language, whenever an entity seeks the protection of a bankruptcy court,<br />that statute prohibits any and all further attempts by the creditor(s) to collect<br />any of the debts owed by the debtor(s).<br /><br />The Grace Commission has already admitted that Federal income taxes<br />do not pay for any Federal government services; those "taxes" pay for<br />interest on the U.S. government debts to the Federal Reserve Banks.<br /><br />Thus, the implications are explained in the DECLARATION OF INSOLVENCY<br />as follows:<br /><br />This automatic stay is intended to bar any and all Federal Reserve Banks henceforth from any and all further efforts to collect from the United States, or from the People at Large, either the principal or interest amounts previously owed by the United States to the Federal Reserve Banks.<br /><br />This intent necessarily also bars the Internal Revenue Service from performing, or claiming any authority to perform, any further collections of income taxes allegedly imposed by subtitle A of the Internal Revenue Code. See IRS Restructuring and Reform Act of 1998.<br /><br /><br />[end excerpt]<br /><br /><br />In addition to the automatic stay, it is now an established FACT<br />that Congress never enacted any liability STATUTE(s) for taxes imposed<br />by IRC subtitle A. This is yet another reason why the IRS and the FED<br />no longer have any legal authority to enforce collections of those "taxes":<br /><br /><br /><br />It is now a well established fact that Congress never enacted any Statute(s) at Large creating a specific liability for taxes imposed by subtitle A of the Internal Revenue Code. By comparison, Congress has enacted Statutes at Large creating specific liabilities for taxes imposed by subtitles B and C of the Internal Revenue Code. On this key point, see 26 CFR 1.1-1(b) and Commissioner v. Acker, 361 U.S. 87, 4 L.Ed.2d 127, 80 S.Ct. 144 (1959), quoting in pertinent part:<br /><br />But the section contains nothing to that effect, and, therefore, to uphold this addition to the tax would be to hold that it may be imposed by regulation, which, of course, the law does not permit. United States v. Calamaro, 354 U.S. 351, 359; Koshland v. Helvering, 298 U.S. 441, 446-447; Manhattan Co. v. Commissioner, 297 U.S. 129, 134.<br /><br />[bold emphasis added]<br /><br /><br />We mentioned the RRA98 in particular, because<br />it now renders the Internal Revenue Manual ("IRM") enforceable.<br />IRS personnel can now be disciplined or terminated<br />for any of the violations enumerated at section 1203(b) of that Act:<br /><br />http://www.supremelaw.org/stat/112/RRA98.pdf<br /><br />This RRA98 was never codified in Title 26, however;<br />you need to pay attention where it states -- in the margin --<br />"26 USC 7804 note." That "note" is buried here:<br /><br />http://www4.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00007804----000-notes.html<br /><br />Begin reading at "Termination of Employment for Misconduct".<br /><br />Notice in particular where it itemizes acts defined as "misconduct":<br /><br />(3) with respect to a taxpayer, taxpayer representative,<br />or other employee of the Internal Revenue Service, <br />the violation of —<br /><br />(A) any right under the Constitution of the United States<br />... <br />(6) violations of the Internal Revenue Code of 1986, Department<br />of Treasury regulations, or policies of the Internal Revenue<br />Service (including the Internal Revenue Manual) for the<br />purpose of retaliating against, or harassing, a taxpayer, taxpayer<br />representative, or other employee of the Internal Revenue<br />Service;<br /><br />[end excerpt]<br /><br /><br />Prior to the RRA98, the IRM had no legal force or effect whatsoever:<br />it was merely a "guideline" that contained no mandatory provisions<br />prior to enactment of the RRA98:<br /><br />http://www.supremelaw.org/letters/kozinski.htm<br /><br /><br />Well, Separation of Powers is a Right under the Constitution;<br />and, Commissioner v. Acker held -- correctly -- that the IRS<br />may NOT create a tax liability by means of Regulations<br />published in the Federal Register:<br /><br />http://www.supremelaw.org/sls/2amjur2d.htm<br /><br />Also, the Internal Revenue Manual makes it very clear --<br />in two separate places -- that no "collections" may commence<br />without a procedurally proper ASSESSMENT:<br /><br />http://www.supremelaw.org/lien.or.levy.htm<br /><br /><br />Well, IRS is legally BARRED from performing any procedurally<br />proper ASSESSMENT because they cannot verify same without<br />committing perjury. See IRC 6065:<br /><br />http://www4.law.cornell.edu/uscode/26/6065.html<br /><br />That perjury stems from the FACT that there is no liability STATUTE; and,<br />an ASSESSMENT cannot be verified "under the penalties of perjury"<br />without the signer committing an act of perjury.<br /><br /><br />To summarize, all collections of principal and interest payments [to the FED]<br />must cease immediately, chiefly because of the automatic stay,<br />but also because there is no liability STATUTE for subtitle A; and,<br />the IRS is thereby prohibited from creating a tax liability by means of<br />Regulations published in the Federal Register.<br /><br /><br />I hope this helps.<br /><br /> <br /><br />> Your reply is much appreciated, and <br />> is there some way to compel a bank to exchange FRN’s for U.S. Notes<br />> upon appropriate presentation of a copy of your Declaration to any such bank?<br /><br /> <br /><br />No. We are suggesting that bank customers start "asking"<br />in such large numbers that their requests get noticed<br />and forwarded to the Bureau of Engraving and Printing:<br /><br />http://www.supremelaw.org/cc/fox2/frn.recall.letter.to.banks.htm<br /><br /><br />There is also a statute [now] limiting the total number of U.S. Notes<br />presently authorized to circulate: 31 U.S.C. 5115:<br /><br />http://www4.law.cornell.edu/uscode/31/5115.html<br /><br />(b) The amount of United States currency notes outstanding and in circulation — <br /><br />(1) may not be more than $300,000,000; and <br /><br />(2) may not be held or used for a reserve.<br /><br /><br />And, that's why our template letter above mentions the need<br />for appropriate legislative changes e.g. amending 5115.<br /><br /><br /><br />> Regarding the writing to banks for U.S. Notes<br />> would it be possible for you to write a sample letter?<br /><br />http://www.supremelaw.org/cc/fox2/frn.recall.letter.to.banks.htm (HTML)<br />http://www.supremelaw.org/cc/fox2/frn.recall.letter.to.banks.doc (WORD)<br /><br /> <br /><br /> <br /><br />> I ran these case numbers with the U.S. Bankrupcy court database, <br />> they didn't match with the cases outlined below. <br /><br />Sometimes, you must append the initials of the "robe" assigned<br />e.g. "PCW" = Patricia C. Williams; "PCW7" = Chapter 7; etc.<br /><br />http://www.supremelaw.org/cc/fox2/complaint.2009-01-09/<br />http://www.supremelaw.org/cc/fox2/complaint.2009-01-09/page01.gif<br />http://www.supremelaw.org/cc/fox2/complaint.2009-01-09/page01.refused.gif<br />etc.<br /><br />http://www.supremelaw.org/cc/fox2/summons.re-issued.2009-02-09/<br />http://www.supremelaw.org/cc/fox2/summons.re-issued.2009-02-09/page01.gif<br />http://www.supremelaw.org/cc/fox2/summons.re-issued.2009-02-09/page01.refused.jpg<br />etc.<br /><br />http://www.supremelaw.org/cc/fox2/williams/<br /><br />See also Exhibit "H" here:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br />http://www.supremelaw.org/cc/fox2/williams/nad.affidavit.htm (IN DEFAULT)<br />http://www.supremelaw.org/cc/fox2/williams/nad.oath.of.attorney.htm (IN DEFAULT)<br /><br /><br />It has happened quite frequently during the past 19+ years,<br />that controversial cases, and controversial pleadings,<br />somehow "disappear" from the official court records;<br />of course, this is a felony Federal offense, but that<br />hasn't stopped the guilty parties from destroying <br />official court records. To illustrate from sworn statements<br />recorded by the late Gary Wean, LAPD Detective:<br /><br />http://www.supremelaw.org/authors/wean/gary.wean.article.htm<br />(search for "Pregerson" and find Harry and Dean -- father and son)<br /><br /><br />So, I wouldn't put too much faith in some database,<br />without also cross-checking first -- as you have done<br />by contacting me.<br /><br /><br />Moreover, our extensive, ongoing investigation of<br />missing credentials, assisted by U.S. DOJ in D.C.,<br />has now assembled proof that confirmed impostors<br />are the ones most likely to be assigned to "tax" cases<br />-- as happened with Dean D. Pregerson:<br /><br />http://www.supremelaw.org/rsrc/commissions/<br />http://www.supremelaw.org/rsrc/commissions/evidence.folders.2004-03-16.htm<br /><br />For example, all 25 "robes" now seated on the U.S. Tax Court<br />turned up without any of 4 requisite credentials:<br /><br />http://www.supremelaw.org/rsrc/commissions/evidence.folders.2004-03-16.htm#TC<br /><br /><br />If you like, I can request our clients to contact you, <br />for confirmation, but only at their discretion.<br /><br /><br />p.s. In my office is a large "banker box" with literally hundreds<br />of documents that have already been filed in that bankruptcy case.<br />Thus, the links above will connect you to only 2 of many such<br />legal documents.<br /><br /> <br /><br /> <br /><br />> I read a page and I wonder if this page for declaration of <br /><br />> bankrupcy of the U.S. banks are real?<br /><br /><br />Yes. The United States has formally declared insolvency<br />as to its alleged indebtedness to the Federal Reserve Banks;<br />but, the DECLARATION OF INSOLVENCY does not declare<br />bankruptcy of any "U.S. banks".<br /><br /> <br /><br /> <br /><br />> Can the government reject the declaration of insolvency you filed?<br /><br />> Is there any legal reason they must be REQUIRED to make the insolvency public?<br /><br /> <br /><br />It is public: it was duly served on the U.S. Bankruptcy Court<br />for the Eastern District of Washington; and, as such,<br />it must be filed in that bankruptcy case and <br />it must be made a permanent record of which <br />the Clerk of Court is the designated legal custodian.<br /><br />Those records are "public".<br /><br />The U.S. Postal Service has also confirmed delivery,<br />by means of the Delivery Confirmation Track & Confirm<br />number that was affixed to those documents.<br /><br />If there is any attempt to obstruct the filing and<br />entry of same into the Clerk's records, that attempt <br />would violate 18 U.S.C. 1001 -- a felony Federal offense.<br /><br />You could help yourself, and help us, by studying<br />the law rather than asking so many questions<br />with the expectation that I have all the time <br />in the world to answer such questions <br />without compensation. I don't.<br /><br />I also think you may be assuming, wrongly, that<br />impostors who lack credentials somehow qualify<br />as "the government", when the case law is<br />quite contrary:<br /><br />http://www.supremelaw.org/rsrc/commissions.htm<br />(all their acts are void)<br /><br /> <br /><br /> <br /><br />> I would like to know if this is legit.<br /><br />Yes: I'll follow with the USPS Delivery Confirmation<br />confirming delivery to the Clerk of the U.S. Bankruptcy Court<br />for the Eastern District of Washington.<br /><br />See also:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm (fully hyperlinked version)<br />http://www.supremelaw.org/cc/fox2/insolvency.doc (laser-printer original)<br /><br /> <br /><br /> <br /><br />Greetings Ladies and Gentlemen:<br /><br />As of 5:31 a.m. today, March 31, 2009 A.D.,<br />the United States officially declared insolvency <br />as to its obligations allegedly payable to the <br />Federal Reserve Banks.<br /><br />See Delivery Confirmation information below,<br />as provided by the USPS Track & Confirm <br />Internet system of notification via email.<br /><br />The fully hyperlinked version of that <br />DECLARATION OF INSOLVENCY <br />is here on the Internet:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br />The original hard copy is formatted using<br />Microsoft WORD 2003:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.doc<br /><br />Please relieve us of the burden of shipping hard copies<br />by printing either document, and all incorporated Exhibits,<br />directly from the Internet.<br /><br />Certified and embossed versions of the .doc version above<br />can be purchased from my office for a nominal certification fee <br />of $20.00 each. Please send either CASH or <br />a BLANK U.S. Postal Money Order to:<br /><br />Forwarding Agent<br />7115 N. Division St. #B-354<br />Spokane 99208<br />WASHINGTON STATE, USA<br /><br /><br />Further details and a plain English explanation can be found<br />in this document:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.explained.htm<br /><br /><br />Thank you for your professional consideration.<br /><br /><br />p.s. If you are presently engaged in litigation in either State or Federal Court(s),<br />please make a point of filing a DEMAND FOR MANDATORY JUDICIAL NOTICE<br />of the above DECLARATION OF INSOLVENCY. Cf. Rule 201(d) in the<br />Federal Rules of Evidence ("FREV") for mandatory judicial notice of<br />adjudicative facts.<br /><br /> <br /><br /> <br /><br />From: U.S._Postal_Service_ <U.S._Postal_Service@usps.com><br />Date: Tue, Mar 31, 2009 at 8:23 AM<br />Subject: USPS Shipment Info for 0308 0730 0000 7401 7297<br />To: supremelawfirm@gmail.com<br /><br /><br />This is a post-only message. Please do not respond.<br /><br />Paul Mitchell has requested that you receive the current Track & Confirm<br />information, as shown below.<br /><br />Current Track & Confirm e-mail information provided by the U.S. Postal Service.<br /><br />Label Number: 0308 0730 0000 7401 7297<br /><br />Service Type: Delivery Confirmation(TM)<br /><br />Shipment Activity Location Date & Time<br />------------------------------------------------------------------------------------------------------------------<br />Delivered SPOKANE WA 99201 03/31/09 5:31am<br /><br />Arrival at Unit SPOKANE WA 99201 03/31/09 5:30am<br /><br />Processed SPOKANE WA 99224 03/30/09 8:01pm<br /><br />-------------------------------------------------------------------------------------------------------------------<br /><br />USPS has not verified the validity of any email addresses submitted via its<br />online Track & Confirm tool.<br /><br /><br />For more information, or if you have additional questions on Track & Confirm<br />services and features, please visit the Frequently Asked Questions (FAQs)<br />section of our Track & Confirm site at<br />http://www.usps.com/shipping/trackandconfirmfaqs.htm<br /><br /> <br /><br /> <br /><br />latest on the bankruptcy follows ...<br /><br />All "branch" Federal Reserve Banks will also receive Page 1 from<br />each of the following 2 documents, via U.S. Mail posted today:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.explained.htm<br /><br /> <br /><br /> <br /><br />> Many of us at the 912 Project are anxious to know the<br />> status of the United States Declaration of Insolvency<br />> that was set to be heard yesterday in the bankruptcy<br />> court in Washington State. Please advise me of the<br />> outcome so I may pass it on to them.<br /><br /> <br /><br /> <br /><br />No. It was not "set to be heard yesterday"<br /><br />in the bankruptcy court in Washington State.<br /><br />It was, however, delivered by the U.S. Postal Service<br />at 5:31 a.m. yesterday and, as such, it was legally served<br />at that time.<br /><br />In point of law, the automatic stay described<br />in that DECLARATION OF INSOLVENCY<br />went into effect at midnight ending yesterday.<br /><br />Therefore, the United States is now officially<br />insolvent as to its alleged debts to the <br />Federal Reserve Banks, and the automatic stay<br />authorized by U.S. bankruptcy laws is now in effect.<br /><br />A simple English explanation is here:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.explained.htm<br /><br />If you will read the DECLARATION OF INSOLVENCY and<br />all Exhibits, you will learn that the personnel employed<br />by the U.S. Bankruptcy Court for the Eastern District<br />of Washington have either failed or refused to produce<br />credentials:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br />Thus, it may take quite some time to clean up that<br />related mess too. There is no point in scheduling<br />any hearings where so many impostors congregate:<br /><br />http://www.supremelaw.org/rsrc/commissions.htm<br />("all their acts are void")<br /><br />FYI: our office has been working with the U.S. <br />Department of Justice to investigate missing credentials:<br />Start here:<br /><br />http://www.supremelaw.org/copyrite/uoregon.edu/memo.ag01.htm<br /><br />http://www.supremelaw.org/rsrc/commissions/index.htm<br /><br />http://www.supremelaw.org/rsrc/commissions/evidence.folders.2004-03-16.htm<br /><br /><br />Thank you for contacting the Supreme Law Firm.<br /><br /> <br /><br /> <br /><br /> <br /><br />> I am eagerly awaiting news.<br /><br />> When should we know the status of the filing and insolvency of FR and IRS?<br /><br />> Will anything be announced to the general public?<br /><br /> <br /><br />The DECLARATION OF INSOLVENCY will take legal effect<br />at midnight tonight (3/31/2009):<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br />As such, it will activate the automatic stay authorized<br />by pertinent statutes in the Federal bankruptcy laws.<br /><br />It has already been received by the U.S. Bankruptcy Court<br />(Delivery Confirmation to follow this message).<br /><br />Don't expect CNN, Fox News or MSN to report it, however.<br /><br />Federal Express .. er .. Federated Hardware Stores .. er ..<br />the "Federal" Reserve might try to terminate the reporters for doing so.<br /><br /> <br /><br /> <br /><br />> Some posters are claiming it to be a hoax.<br /><br />> However, I informed them that they could check the delivery of the doc themselves, and <br /><br />> how to do it. I checked it out and it WAS delivered just as you said.<br /><br />> However, on the same site, some are attempting to defame you. Here is one of them: …<br />> Hope you can either respond to them or give me something to pass on for you.<br /><br /><br />Defamation is a crime.<br /><br />Yes, I have used several pen names.<br /><br />Thank you.<br /><br /><br />p.s. This is not a hoax: the Federal personnel at the U.S. Bankruptcy Court<br />for the Eastern District of Washington, in Spokane, all failed or refused <br />to produce credentials. See Exhibits "F" thru "J" inclusive here:<br /><br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br /><br /><br />The staff dba "clerks" also failed or refused to produce credentials,<br />making it impossible for any Bankruptcy Court "orders" to comply<br />with 28 U.S.C. 1961:<br /><br />http://www4.law.cornell.edu/uscode/28/1691.html <br /><br />http://www.supremelaw.org/cc/fox2/benka/<br />http://www.supremelaw.org/cc/fox2/benka/nad.affidavit.htm<br />http://www.supremelaw.org/cc/fox2/benka/nad.oath.of.attorney.htm<br />http://www.supremelaw.org/cc/fox2/benka/letter.2009-03-05/refusal.for.cause.htm<br /><br />http://www.supremelaw.org/cc/fox2/watkins/<br />http://www.supremelaw.org/cc/fox2/watkins/nad.affidavit.htm<br /><br /><br />Because they all lack credentials now, as a Private Attorney General<br />I exercise more de jure authority than all of them put together!<br /><br /><br />http://www.supremelaw.org/stat/62/<br />http://www.supremelaw.org/stat/62/28usc1691.case.law.2.htm<br /><br />[begin excerpt]<br /><br />In Peaslee v. Haberstro, 15 Blatchf. 472, Fed.Cas. No. 10,884, <br />the summons was set aside because not under the seal of court or signature of clerk. ...<br />To my mind, the word “process,” as used in Rev. St. § 911, means an order of court, <br />although it may be issued by the clerk. <br /><br /> <br /><br />[Leas & McVitty v. Merriman, 132 F. 510, 511-513]<br /><br />[(C.C. W.D. Virginia 1904), emphases added]<br /><br />[end excerpt]<br /><br />http://www.supremelaw.org/stat/62/28usc1691.case.law.htm<br /><br /> <br /><br /> <br /><br />> Thanks, Paul. I read all of you messages posted on Freedom Fight, and <br />> have urged others to as well. Thank you for being a valued member!<br /><br /><br /><br />Copy that!!<br /><br />Anyone could reliably PREDICT that certain agents provocateur<br />would come out of the woodwork, once this DECLARATION<br />OF INSOLVENCY hit the fan.<br /><br />It is NOT a "hoax" by any means: all the missing credentials<br />at the U.S. Bankruptcy Court in Spokane, Wash., mean that the<br />United States could walk right in and effectively OCCUPY<br />that entire forum -- ALL BY ITSELF. See all incorporated<br />Exhibits for a partial list of missing credentials:<br /><br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br />The absence of credentials was also confirmed by this<br />SUBPOENA IN A CIVIL CASE, which the A.O. failed to answer:<br /><br />http://www.supremelaw.org/cc/aouscourts/<br />http://www.supremelaw.org/cc/aouscourts/delivery.instructions.htm<br /><br />[begin excerpt] <br /><br />Certified copies of the U.S. Office of Personnel Management Form 61 <br />APPOINTMENT AFFIDAVITS and OATHS OF OFFICE FOR UNITED STATES JUDGES<br /> (see samples attached) for all Justices, Judges, full- and part-time Magistrates,<br />Clerks and Deputy Clerks presently employed by the Supreme Court of the United States,<br />United States Courts of Appeal, District Courts of the United States, United States District Courts,<br />United States Bankruptcy Courts, United States Court of Federal Claims, United States Tax Courts,<br />and United States Court of International Trade.<br /><br />[end excerpt]<br /><br /><br />And, that's exactly what we did -- OCCUPY THAT FORUM<br />AND THEREBY ACTIVATE THE AUTOMATIC STAY.<br /><br />Add to those facts the added PROOF that Obama was<br />born in Mombasa, Kenya; and, the entire Executive Branch<br />now has very little delegation of authority: Obama can NOT<br />exercise the Appointments Clause in the U.S. Constitution!!<br /><br />http://www.supremelaw.org/cc/obama/third.circuit/nad02.htm<br />(see Official Report by the National Assembly of the Republic of Kenya!)<br /><br />See Exhibit "K" in the DECLARATION OF INSOLVENCY:<br /><br /><br />http://www.supremelaw.org/cc/obama/vieira/Obama.Stand.Up.Now.or.Stand.Down.htm<br /><br />THINK ABOUT THAT ONE "little detail" FOR A MINUTE OR TWO!!!<br /><br /> <br /><br /> <br /><br />> WAY TO GO PAUL!!!!!!<br /><br />> HOPE THEY CHOKE WHEN THEY REALIZE WHAT YOU HAVE DONE.<br />> COULDN'T HAPPEN TO A BETTER BUNCH OF PEOPLE.<br />> Now we can all reap the benefits, thanks to you.<br /><br />Yes!<br /><br />This one is truly worth VERY WIDESPREAD DISTRIBUTION<br />e.g. the copies for the regional Federal Reserve Banks<br />were mailed last Friday, so hopefully they will all receive<br />their copies by today.<br /><br />The success of this effort will depend in no small way<br />upon the participation of the American People too.<br /><br />The People can begin by inundating their local banks<br />with requests -- written and verbal -- to exchange<br />Federal Reserve Notes for United States Notes.<br /><br />Even though those banks will probably not have<br />enough U.S. Notes -- at the start of this project --<br />the public demand will hopefully grow to such<br />an extent that the Bureau of Engraving and Printing<br />will have no alternative but to start cranking out<br />U.S. Notes -- as an interim measure.<br /><br />There is a link to photos comparing FRNs and U.S. Notes<br />in the DECLARATION OF INSOLVENCY:<br /><br />http://www.supremelaw.org/cc/fox2/insolvency.htm<br /><br />http://www.ustreas.gov/usss/money_characteristics.shtml<br /><br /> <br /><br /> <br /><br />> American People now need to inundate local banks<br />> with requests to exchange FRNs for U.S. Notes!!<br /><br />PLEASE FORWARD WIDELY:<br /><br />The American People now need to begin inundating<br />their local banks with written and verbal requests<br />to exchange FRNs for United States Notes.<br /><br />The United States cannot agree to a global currency,<br />now that it has declared insolvency, with particular<br />emphasis on the "United States obligations" known <br />as Federal Reserve Notes:<br /><br />http://www4.law.cornell.edu/uscode/12/411.html<br />("said notes shall be obligations of the United States")<br /><br />That bankruptcy must now proceed to conclusion,<br />pursuant to Law; and, the United States has already<br />stated its policy to exchange FRNs for U.S. Notes --<br />as an interim measure -- until sufficient gold and silver<br />("specie") backing can be acquired and archived<br />by the U.S. Department of the Treasury, in Washington, D.C.<br /><br />Since Obama cannot exercise the Appointments Clause,<br />the United States ex rel. has taken the helm away from him,<br />and his cronies, as a matter of law.<br /><br />The FRN will die, legally speaking, at midnight tonight.<br /><br /><br />After that, it's all downhill for the IRS and Federal Reserve Banks,<br />chiefly because of the AUTOMATIC STAY authorized by<br />Federal bankruptcy laws, 11 U.S.C. 362:<br /><br />http://www4.law.cornell.edu/uscode/11/362.html<br /> <br /><br /> <br /><br />p.s. There is much additional (and free) reading<br />at the links below my name here ...<br /><br />http://www.supremelaw.org/reading.list.htm<br /><br /><br /><br />Sincerely yours,<br />/s/ Paul Andrew Mitchell, B.A., M.S.<br />Private Attorney General, 18 U.S.C. 1964(a)<br />http://www.supremelaw.org/decs/agency/private.attorney.general.htm<br />Criminal Investigator and Federal Witness: 18 U.S.C. 1510, 1512-13<br />http://www.supremelaw.org/reading.list.htm<br />http://www.supremelaw.org/index.htm (Home Page)<br />http://www.supremelaw.org/support.policy.htm (Support Policy)<br />http://www.supremelaw.org/guidelines.htm (Client Guidelines)<br />http://www.supremelaw.org/support.guidelines.htm (Policy + Guidelines)<br /><br />All Rights Reserved without Prejudice<br /><br /><br />Our condensed list of IRS outreach resources:<br /><br />http://www.supremelaw.org/sls/nutshell.htm <-- START HERE<br />http://www.supremelaw.org/letters/irs.estopped.htm <br />http://www.supremelaw.org/end.times.irs.forward.htm<br />http://www.supremelaw.org/letters/irs.perjury.jurats.htm<br />http://www.supremelaw.org/psta.analysis.htm<br />http://www.supremelaw.org/lien.or.levy.htm<br />http://www.supremelaw.org/notice.of.deficiency.htm<br />http://www.supremelaw.org/end.times.irs.cclists.htm<br />http://www.supremelaw.org/support.guidelines.htm<br /><br />DISCLAIMER: Forwarding email from someone else<br />does not mean that I endorse any of its contents.Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com4tag:blogger.com,1999:blog-1916697944642985760.post-36710987974131374492009-04-06T00:38:00.000-05:002009-04-06T00:39:40.303-05:00Don't pay the IRS, the US is Bankrupt<title>UNITED STATES' DECLARATION OF INSOLVENCY</title><link href="insolvency_files/filelist.xml" rel="File-List"><link href="insolvency_files/themedata.thmx" rel="themeData"><link href="insolvency_files/colorschememapping.xml" rel="colorSchemeMapping"><style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; 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mso-footnote-continuation-separator:url("insolvency_files/header.htm") fcs; mso-endnote-separator:url("insolvency_files/header.htm") es; mso-endnote-continuation-separator:url("insolvency_files/header.htm") ecs;} @page Section1 {size:8.5in 11.0in; margin:.75in .4in .75in 1.6in; mso-header-margin:.5in; mso-footer-margin:.25in; mso-line-numbers-count-by:1; mso-line-numbers-distance:.5in; mso-footer:url("insolvency_files/header.htm") f1; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style><div class="Section1"> <p class="MsoNormal"><span style="font-family:'Courier New';"><a href="http://www.blogger.com/authors/mitchell/resume.htm">Paul Andrew Mitchell</a>, B.A., M.S.<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><a href="http://www.blogger.com/decs/agency/private.attorney.general.htm">Private Attorney General</a>, <a href="http://www4.law.cornell.edu/uscode/18/1964.html">18 U.S.C. 1964(a)</a><o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">c/o Forwarding Agent<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">7115 N. Division St. #B-354<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Spokane 99208<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">WASHINGTON STATE, USA<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Fax: (509) 466-4999 (use cover sheet)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">All Rights Reserved<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Without Prejudice<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-family:'Courier New';">UNITED STATES BANKRUPTCY COURT<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-family:'Courier New';">EASTERN DISTRICT OF WASHINGTON<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><i style=""><span style="font-family:'Courier New';">In re:</span></i><span style="font-family:'Courier New';"><span style=""> </span>Roland and Virginia Fox,<span style=""> </span>)<span style=""> </span>Bankruptcy Case No. <u>07-00105-PCW7</u><o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>Debtors,<span style=""> </span>)<span style=""> </span>Adv. Proceeding No. <u>09-80003-PCW</u><o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Anthony E. Grabicki,<span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span><span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>Plaintiff,<span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Roland R. Fox <i style="">et al.</i>,<span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>Defendants.<span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">----------------------------------)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span><span style=""> </span>)<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">United States<span style=""> </span>)<span style=""> </span><b style="">DECLARATION OF INSOLVENCY AS TO</b><o:p></o:p></span></p> <p class="MsoNormal"><i style=""><span style="font-family:'Courier New';">ex relatione<span style=""> </span></span></i><span style="font-family:'Courier New';">)<span style=""> </span><b style="">OBLIGATIONS PAYABLE TO THE</b><o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Paul Andrew Mitchell,<span style=""> </span>)<span style=""> </span><b style="">FEDERAL RESERVE BANKS:</b><o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>)<span style=""> </span>11 U.S.C. <a href="http://www4.law.cornell.edu/uscode/11/362.html">362</a>;<b style=""><o:p></o:p></b></span></p> <p class="MsoNormal"><b style=""><span style="font-family:'Courier New';"><span style=""> </span></span></b><span style="font-family:'Courier New';">Interpleader.<b style=""><span style=""> </span></b><span style=""> </span>)<span style=""> </span>12 U.S.C. <a href="http://www4.law.cornell.edu/uscode/12/411.html">411</a> (obligations);<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>)<span style=""> </span>28 U.S.C. <a href="http://www4.law.cornell.edu/uscode/28/1335.html">1335</a>, <a href="http://www4.law.cornell.edu/uscode/28/1397.html">1397</a>, <a href="http://www4.law.cornell.edu/uscode/28/2361.html">2361</a>;<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>)<span style=""> </span>Bankruptcy Rule <a href="http://www.law.cornell.edu/rules/frbp/rules.htm#Rule7022">7022</a>;<span style=""> </span>and,<o:p></o:p></span></p> <p class="MsoNormal" style="line-height: 200%;"><span style="font-family:'Courier New';">__________________________________)<span style=""> </span>FRCP Rules <a href="http://www.law.cornell.edu/rules/frcp/Rule20.htm">20</a> and <a href="http://www.law.cornell.edu/rules/frcp/Rule22.htm">22</a>.<o:p></o:p></span></p> <p class="MsoNormal" style="line-height: 200%;"><b><span style="font-family:'Courier New';">TO WHOM IT MAY CONCERN:<o:p></o:p></span></b></p> <p class="MsoNormal" style="line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">The <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> <i style=""><a href="http://www.blogger.com/aol/mandamus.2.htm#exrel">ex rel.</a></i> hereby notoriously interpleads in the above entitled case for the purpose of formally declaring insolvency as to <a href="http://www4.law.cornell.edu/uscode/12/411.html">obligations</a> allegedly payable to the <a href="http://www.federalreserve.gov/OTHERFRB.HTM">Federal Reserve Banks</a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">Said obligations have been tentatively identified to include all <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> Government securities of which the <a href="http://www.federalreserve.gov/OTHERFRB.HTM">Federal Reserve Banks</a> are presently holders in due course, including but not limited to all evidence(s) of such alleged indebtedness presently in official records now in the legal custody of the <a href="http://www.publicdebt.treas.gov/">Bureau of the Public Debt</a> in the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> <a href="http://www.ustreas.gov/">Department of the Treasury</a> in Washington, D.C.<span style=""> </span>The Internet website of said Bureau of the Public Debt is here:<o:p></o:p></span></p> <p class="MsoNormal" style="line-height: 200%; text-align: center;" align="center"><span style="font-family:'Courier New';"><a href="http://www.publicdebt.treas.gov/">http://www.publicdebt.treas.gov/</a><o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">In addition, it is the position of the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> <i style=""><a href="http://www.blogger.com/aol/mandamus.2.htm#exrel">ex rel.</a></i> that said indebtedness should be identified to include all <a href="http://www.ustreas.gov/usss/money_characteristics.shtml">Federal Reserve Notes</a> (“FRN”) currently in circulation anywhere on planet Earth, due to the <a href="http://www.blogger.com/authors/vieira/vieira.htm">fraudulent origins</a> of all such FRNs:<span style=""> </span>they are not “Federal”, there is no “Reserve”, and they are not Promissory “Notes” because the <a href="http://www.federalreserve.gov/OTHERFRB.HTM">Federal Reserve Banks</a> now refuse to redeem them in gold or silver.<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">To avoid confusion and unnecessary legalisms here and elsewhere during all future proceedings in the instant case, the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> intends to simplify the stated objectives of this DECLARATION.<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">To that end, the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> desires to achieve the requisite reorganization by instituting a well publicized public program for exchanging all FRNs one-for-one with <a href="http://www.ustreas.gov/usss/money_characteristics.shtml">United States Notes</a> duly issued by the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> <a href="http://www.ustreas.gov/">Department of the Treasury</a>.<span style=""> </span>That exchange is to occur at qualified banks and other qualified financial institutions without the need to produce any personal identification, and without the need to complete <a href="http://www.sba.gov/idc/groups/public/documents/sba_program_office/federal_cash_transactions.pdf">Cash Transaction Reports</a> (“CTR”) of any kind.<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">FRNs in possession of the public at large will be treated in a manner similar to bearer bonds:<span style=""> </span>if an individual is in possession of one or more FRNs, the qualified banks and other financial institutions will be permitted to presume that said individual(s) have an absolute right to those possessions.<span style=""> </span>This policy is expected to accelerate the recall and ultimate destruction of all FRNs, no exceptions.<o:p></o:p></span></p><b><span style="line-height: 200%;font-family:'Courier New';font-size:11;" >
<br /></span></b> <p class="MsoNormal" style="line-height: 200%; text-align: center;" align="center"><b><span style="font-family:'Courier New';">AUTOMATIC STAY:<span style=""> </span>11 U.S.C. 362<o:p></o:p></span></b></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">It is also the intent of the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> for this DECLARATION to effect the <a href="http://www4.law.cornell.edu/uscode/11/362.html">automatic stay</a> authorized by pertinent statutes in the bankruptcy laws of the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a>, as authorized by <a href="http://www.blogger.com/ref/whuscons/whuscons.htm#1:8:4">Article I, Section 8, Clause 4</a>, in the <a href="http://www.blogger.com/ref/whuscons/whuscons.htm">Constitution for the United States of America</a>, as lawfully amended.<span style=""> </span>See <a href="http://www4.law.cornell.edu/uscode/11/">Title 11</a> of the <a href="http://www4.law.cornell.edu/uscode/">United States Code</a>, and its implementing <a href="http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&tpl=/ecfrbrowse/Title28/28cfr58_main_02.tpl">Regulations</a>, for governing details.<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">This automatic stay is intended to bar any and all <a href="http://www.federalreserve.gov/OTHERFRB.HTM">Federal Reserve Banks</a> henceforth from any and all further efforts to collect from the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a>, or from the People at Large, either the principal or interest amounts previously owed by the <a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a> to the <a href="http://www.federalreserve.gov/OTHERFRB.HTM">Federal Reserve Banks</a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">This intent necessarily also bars the <a href="http://www.blogger.com/sls/31answers.htm">Internal Revenue Service</a> from performing, or claiming any authority to perform, any further collections of income taxes allegedly imposed by <a href="http://www4.law.cornell.edu/uscode/26/stA.html">subtitle A</a> of the <a href="http://www4.law.cornell.edu/uscode/26/">Internal Revenue Code</a>.<span style=""> </span>See <a href="http://www.supremelaw.org/stat/112/RRA98.pdf">IRS Restructuring and Reform Act of 1998</a>.<o:p></o:p></span></p> <p class="MsoNormal" style="text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">It is now a well established fact that Congress never enacted any <i style="">Statute(s) at Large</i> creating a specific liability for taxes imposed by <a href="http://www4.law.cornell.edu/uscode/26/stA.html">subtitle A</a> of the <a href="http://www4.law.cornell.edu/uscode/26/">Internal Revenue Code</a>.<span style=""> </span>By comparison, Congress <i style="">has</i> enacted <i style="">Statutes at Large</i> creating specific liabilities for taxes imposed by subtitles <a href="http://www4.law.cornell.edu/uscode/26/stB.html">B</a> and <a href="http://www4.law.cornell.edu/uscode/26/stC.html">C</a> of the <a href="http://www4.law.cornell.edu/uscode/26/">Internal Revenue Code</a>.<span style=""> </span>On this key point, see <a href="http://www.blogger.com/cfr/26/26cfr1.1-1.htm#b">26 CFR 1.1-1(b)</a> and <a href="http://laws.findlaw.com/us/361/87.html">Commissioner v. Acker</a>, </span><span style="font-family:'Courier New';">361 U.S. 87, 4 L.Ed.2d 127, 80 S.Ct. 144 (1959), quoting in pertinent part:<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: justify;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal" style="margin-left: 0.5in; text-align: justify;"><span style="font-family:'Courier New';">But the section contains nothing to that effect, and, therefore, to uphold this addition to the tax would be to hold that it may be <b style="">imposed by regulation</b>, which, of course, <b style="">the law does not permit</b>.<span style=""> </span><a href="http://laws.findlaw.com/us/354/351.html">United States v. Calamaro</a>, 354 U.S. 351, 359; <a href="http://laws.findlaw.com/us/298/441.html">Koshland v. Helvering</a>, 298 U.S. 441, 446-447; <a href="http://laws.findlaw.com/us/297/129.html">Manhattan Co. v. Commissioner</a>, 297 U.S. 129, 134.<o:p></o:p></span></p> <p class="MsoNormal" style="margin-left: 0.5in; text-align: right;" align="right"><span style="font-family:'Courier New';">[<b style="">bold</b> emphasis added]<span style=""><o:p></o:p></span></span></p><b><span style="line-height: 200%;font-family:'Courier New';font-size:11;" >
<br /></span></b> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; text-align: center;" align="center"><b><span style="font-family:'Courier New';">INCORPORATION OF EXHIBITS<o:p></o:p></span></b></p> <p class="MsoBodyTextIndent" style="margin-left: 0in; text-indent: 0.5in; line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">Interpleader now attaches true and correct copies of the following Exhibits and incorporates same by reference, as if set forth fully herein, to wit:<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Exhibit<span style=""> </span>Description<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">-------<span style=""> </span>------------------------------------------------------------<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>A<span style=""> </span><a href="http://www.blogger.com/decs/lewis/">Lewis v. United States</a>, 680 F.2d 1289 (9<sup>th</sup> Cir. 1982)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>B<span style=""> </span><a href="http://www.blogger.com/interpleader.htm">NOTICE OF INTENT FORMALLY TO DECLARE INSOLVENCY AS TO</a><o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span><a href="http://www.blogger.com/interpleader.htm">OBLIGATIONS PAYABLE TO THE FEDERAL RESERVE BANKS</a> (3/4/2009)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>C<span style=""> </span>“<a href="http://www.blogger.com/authors/vieira/vieira.htm">Return to Constitutional Money</a>,” by Dr. Edwin J. Vieira, Jr.<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>transcript of lecture at Denver, Colorado (8/30/1991)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>D<span style=""> </span>2 <u>Am.Jur.2d</u>, <a href="http://www.blogger.com/sls/2amjur2d.htm">page 129</a> (1962), Administrative Law,<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>Section 301, Particular applications (cf. Footnote 2)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b><span style="font-family:'Courier New';"><span style=""> </span></span></b><span style="font-family:'Courier New';">E<span style=""> </span>Press Release: “<a href="http://www.blogger.com/press/rels/subpoena.htm">U.S. Secretary of the Treasury Falls Silent</a><o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span><a href="http://www.blogger.com/press/rels/subpoena.htm">in Face of SUBPOENA for Tax Liability Statutes</a>” (11/7/2002):<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>1.<span style=""> </span><a href="http://www.blogger.com/eddings/subpoena.oneill.1.gif">SUBPOENA IN A CIVIL CASE</a> (<b>PAST DUE</b> and now <b>IN DEFAULT</b>)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>2.<span style=""> </span><a href="http://www.blogger.com/eddings/delivery.instructions.htm">Directions for Delivery of Documents</a> required by SUBPOENA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>3.<span style=""> </span>U.S. Postal Service <a href="http://www.blogger.com/eddings/subpoena.oneill.3.gif">Registered Mail Receipts</a> (2x)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>4.<span style=""> </span><a href="http://www.blogger.com/eddings/subpoena.oneill.2.gif">PROOF OF SERVICE</a> of SUBPOENA IN A CIVIL CASE (9/14/2002)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>5.<span style=""> </span>PS Form 3811, <a href="http://www.blogger.com/eddings/green.card.gif">Domestic Return Receipt</a> (green card)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>6.<span style=""> </span><a href="http://www.blogger.com/eddings/reminder.htm">Courtesy Reminder</a> to Hon. Paul H. O’Neill (10/15/2002)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>F<span style=""> </span><a href="http://www.blogger.com/kurtz/">NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS</a> (2x <b><a href="http://www.blogger.com/kurtz/nad.affidavit.htm">IN</a> <a href="http://www.blogger.com/kurtz/nad.oath.of.attorney.htm">DEFAULT</a></b>)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>To:<span style=""> </span>Frank L. Kurtz, U.S. Bankruptcy Court, Spokane, Wash.<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>G<span style=""> </span><a href="http://www.blogger.com/rossmeissl/">NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS</a> (2x <b><a href="http://www.blogger.com/rossmeissl/nad.affidavit.htm">IN</a> <a href="http://www.blogger.com/rossmeissl/nad.oath.of.attorney.htm">DEFAULT</a></b>)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span><span style=""> </span>To:<span style=""> </span>John A. Rossmeissl, U.S. Bankruptcy Court, Spokane<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>H<span style=""> </span><a href="http://www.blogger.com/williams/">NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS</a> (2x <b><a href="http://www.blogger.com/williams/nad.affidavit.htm">IN</a> <a href="http://www.blogger.com/williams/nad.oath.of.attorney.htm">DEFAULT</a></b>)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span><span style=""> </span>To:<span style=""> </span>Patricia C. Williams, U.S. Bankruptcy Court, Spokane<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>I<span style=""> </span><a href="http://www.blogger.com/grabicki/">NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS</a> (1x <b><a href="http://www.blogger.com/grabicki/nad.affidavit.htm">IN DEFAULT</a></b>)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>To:<span style=""> </span>Anthony E. Grabicki dba Chapter 7 Trustee, Spokane<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>J<span style=""> </span><a href="http://www.blogger.com/miller/">NOTICE AND DEMAND FOR PRODUCTION OF DOCUMENTS</a> (2x <b><a href="http://www.blogger.com/miller/nad.affidavit.htm">IN</a> <a href="http://www.blogger.com/miller/nad.oath.of.attorney.htm">DEFAULT</a></b>)<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>To:<span style=""> </span>Robert D. Miller dba Assistant U.S. Trustee, Spokane<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>K<span style=""> </span>“<a href="http://www.blogger.com/obama/vieira/Obama.Stand.Up.Now.or.Stand.Down.htm">Obama Must Stand Up Now Or Step Down</a>,” by Edwin J. Vieira,<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><span style=""> </span>Jr., at <i style=""><a href="http://www.newswithviews.com/">NewsWithViews.com</a></i> (October 29, 2008)<o:p></o:p></span></p><b><span style="line-height: 200%;font-family:'Courier New';font-size:11;" >
<br /></span></b> <p class="MsoNormal" style="line-height: 200%; text-align: center;" align="center"><b><span style="font-family:'Courier New';">VERIFICATION</span></b><span style="font-family:'Courier New';"><o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; text-align: justify;"><span style="font-family:'Courier New';">I, <a href="http://www.blogger.com/authors/mitchell/resume.htm">Paul Andrew Mitchell</a>, <span class="spelle"><i><a href="http://www.blogger.com/ref/dict/blds1.htm#suijuris">Sui Juris</a></i></span>, hereby verify, under penalty of perjury, under the laws of the <b><a href="http://www.blogger.com/ref/dict/bldu1.htm#union">United States of America</a></b>, without the “<b><a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a></b>” (Federal government), that the above statement of facts and laws is true and correct, according to the best of My current information, knowledge, and belief, so help me God, pursuant to <a href="http://www4.law.cornell.edu/uscode/28/1746.html">28 U.S.C. 1746(1)</a>.<span style=""> </span>See <a href="http://www.blogger.com/ref/whuscons/whuscons.htm#6:2">Supremacy Clause</a> (<i><a href="http://www.blogger.com/ref/whuscons/whuscons.htm">Constitution</a></i>, <i>Laws</i> and <i><a href="http://www.blogger.com/ref/treaty/index.htm">Treaties</a></i> are all the supreme Law of the Land).<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">Dated:<span style=""> </span>March 31, 2009<i> A.D.</i></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Signed:<span style=""> </span>/s/ Paul Andrew Mitchell<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>______________________________________________<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Printed: <a href="http://www.blogger.com/authors/mitchell/resume.htm">Paul Andrew Mitchell</a>, <a href="http://www.blogger.com/decs/agency/private.attorney.general.htm">Private Attorney General</a><o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span><b style="">All Rights Reserved without Prejudice<o:p></o:p></b></span></p><span style="line-height: 200%;font-family:'Courier New';font-size:24;" >
<br /></span> <h1 style="margin: 0in 0in 0pt; line-height: 200%; text-align: center;" align="center"><span style="line-height: 200%;font-family:'Courier New';font-size:11;" >PROOF OF SERVICE<o:p></o:p></span></h1> <p class="MsoNormal" style="line-height: 200%; text-align: justify;"><span style="font-family:'Courier New';">I, <a href="http://www.blogger.com/authors/mitchell/resume.htm">Paul Andrew Mitchell</a>, <span class="spelle"><i><a href="http://www.blogger.com/ref/dict/blds1.htm#suijuris">Sui Juris</a></i></span>, hereby certify, under penalty of perjury, under the laws of the <b><a href="http://www.blogger.com/ref/dict/bldu1.htm#union">United States of America</a></b>, without the “<b><a href="http://www4.law.cornell.edu/uscode/28/1345.html">United States</a></b>” (Federal government), that I am at least 18 years of age, a Citizen of <a href="http://www.blogger.com/sanmarco/complain.htm#one-of">ONE OF</a> the <b><a href="http://www.blogger.com/ref/dict/bldu1.htm#union">United States of America</a></b>, and that I will personally serve the following document(s):<o:p></o:p></span></p> <p class="MsoNormal"><b style=""><span style="font-family:'Courier New';"><o:p> </o:p></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-family:'Courier New';">DECLARATION OF INSOLVENCY AS TO<span style=""><o:p></o:p></span></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><b style=""><span style="font-family:'Courier New';">OBLIGATIONS PAYABLE TO THE FEDERAL RESERVE BANKS:<span style=""><o:p></o:p></span></span></b></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-family:'Courier New';"><a href="http://www4.law.cornell.edu/uscode/11/362.html">11 U.S.C. 362</a>;<span style=""> </span><a href="http://www4.law.cornell.edu/uscode/12/411.html">12 U.S.C. 411</a> (obligations);<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-family:'Courier New';">28 U.S.C. <a href="http://www4.law.cornell.edu/uscode/28/1335.html">1335</a>, <a href="http://www4.law.cornell.edu/uscode/28/1397.html">1397</a>, <a href="http://www4.law.cornell.edu/uscode/28/2361.html">2361</a>;<o:p></o:p></span></p> <p class="MsoNormal" style="text-align: center;" align="center"><span style="font-family:'Courier New';">Bankruptcy Rule <a href="http://www.law.cornell.edu/rules/frbp/rules.htm#Rule7022">7022</a>;<span style=""> </span>and, FRCP Rules <a href="http://www.law.cornell.edu/rules/frcp/Rule20.htm">20</a> and <a href="http://www.law.cornell.edu/rules/frcp/Rule22.htm">22</a><span style=""><o:p></o:p></span></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; text-align: justify;"><span class="grame"><span style="font-family:'Courier New';">by</span></span><span style="font-family:'Courier New';"> placing one true and correct copy of said document(s) in first class United States Mail, with postage prepaid and properly addressed to the following:<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b style=""><span style="font-family:'Courier New';"><o:p> </o:p></span></b></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b style=""><span style="font-family:'Courier New';">Clerk of Court</span></b><span style="font-family:'Courier New';"><span style=""> </span>(3x)<span style=""> </span><b style="">Office of the Speaker</b><o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">U.S. Bankruptcy Court<span style=""> </span>U.S. House of Representatives<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">P.O. Box 2164<span style=""> </span>Washington 20515<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Spokane 99210-2164<span style=""> </span>DISTRICT OF COLUMBIA, USA<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">WASHINGTON STATE, USA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><b style=""><span style="font-family:'Courier New';">Mr. and Mrs. Roland R. Fox<span style=""> </span>Office of the President<o:p></o:p></span></b></p> <p class="MsoNormal"><span style="font-family:'Courier New';">c/o Forwarding Agent<span style=""> </span>United States Senate<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">7115 N. Division St. #B-354<span style=""> </span>Washington 20510<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Spokane 99208<span style=""> </span>DISTRICT OF COLUMBIA, USA<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">WASHINGTON STATE, USA<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoNormal"><b style=""><span style="font-family:'Courier New';">Mr. Anthony E. Grabicki<span style=""> </span>Mr. Robert D. Miller<o:p></o:p></span></b></p> <p class="MsoNormal"><span style="font-family:'Courier New';">dba Chapter 7 Trustee<span style=""> </span>dba Assistant U.S. Trustee<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">601 West Riverside #1500<span style=""> </span>920 West Riverside #593<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">Spokane 99201<span style=""> </span>Spokane 99201<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';">WASHINGTON STATE, USA<span style=""> </span><span style=""> </span>WASHINGTON STATE, USA<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><b style=""><span style="font-family:'Courier New';">Secretary of the Treasury<span style=""> </span>Clerk of Court</span><o:p></o:p></b></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">U.S. Department of the Treasury<span style=""> </span>Supreme Court of the United States<o:p></o:p></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">1500 Pennsylvania Avenue, N.W.<span style=""> </span>One First Street, N.E.<o:p></o:p></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">Washington 20220<span style=""> </span></span></span><span style="font-family:'Courier New';">Washington 20543-0001<span class="grame"><o:p></o:p></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">DISTRICT OF COLUMBIA, USA<span style=""> </span>DISTRICT OF COLUMBIA, USA<o:p></o:p></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';"><o:p> </o:p></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><b style=""><span style="font-family:'Courier New';"><a href="http://www.bos.frb.org/">Federal Reserve Bank, Boston</a><span style=""> </span><a href="http://www.newyorkfed.org/">Federal Reserve Bank, New York</a><o:p></o:p></span></b></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">P.O. Box 55882<span style=""> </span>33 Liberty Street<o:p></o:p></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">Boston 02205<span style=""> </span>New York City </span></span><span style="font-family:'Courier New';">10045<span class="grame"><o:p></o:p></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">MASSACHUSETTS, USA<span style=""> </span>NEW YORK STATE, USA<o:p></o:p></span></span></p><span class="grame"><span style=";font-family:'Courier New';font-size:11;" >
<br /></span></span> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><b style=""><span style="font-family:'Courier New';"><a href="http://www.philadelphiafed.org/index.cfm">Federal Reserve Bank, Philadelphia</a> <a href="http://www.clevelandfed.org/">Federal Reserve Bank, Cleveland</a><o:p></o:p></span></b></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Ten Independence Mall<span style=""> </span>P.O. Box 6387</span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Philadelphia 19106-1574<span style=""> </span>Cleveland 44101-1387<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">PENNSYLVANIA, USA<span style=""> </span>OHIO, USA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b style=""><span style="font-family:'Courier New';"><a href="http://www.richmondfed.org/">Federal Reserve Bank, Richmond</a><span style=""> </span><a href="http://www.frbatlanta.org/">Federal Reserve Bank, Atlanta</a></span><o:p></o:p></b></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">P.O. Box 27622<span style=""> </span>1000 Peachtree Street, N.E.<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Richmond 23261<span style=""> </span>Atlanta 30309-4470<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">VIRGINIA, USA<span style=""> </span><span style=""> </span>GEORGIA, USA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b style=""><span style="font-family:'Courier New';"><a href="http://www.chicagofed.org/">Federal Reserve Bank, Chicago</a><span style=""> </span><a href="http://www.stlouisfed.org/">Federal Reserve Bank, St. Louis</a><o:p></o:p></span></b></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">230 South LaSalle St.<span style=""> </span>P.O. Box 442<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Chicago 60604<span style=""> </span>St. Louis 63166-0442<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">ILLINOIS, USA<span style=""> </span>MISSOURI, USA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b style=""><span style="font-family:'Courier New';"><a href="http://www.minneapolisfed.org/">Federal Reserve Bank, Minneapolis</a><span style=""> </span><a href="http://www.kansascityfed.org/">Federal Reserve Bank, Kansas City</a><o:p></o:p></span></b></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">90 Hennepin Avenue<span style=""> </span><span style=""> </span>1 Memorial Drive<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Minneapolis 55401<span style=""> </span>Kansas City 64198-0001<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">MINNESOTA, USA<span style=""> </span>MISSOURI, USA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b style=""><span style="font-family:'Courier New';"><a href="http://dallasfed.org/index.cfm">Federal Reserve Bank, Dallas</a><span style=""> </span><a href="http://www.frbsf.org/">Federal Reserve Bank, San Francisco</a><o:p></o:p></span></b></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">2200 N. Pearl St.<span style=""> </span>101 Market Street<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Dallas 75201<span style=""> </span>San Francisco 94105<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">TEXAS, USA<span style=""> </span>CALIFORNIA, USA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><b style=""><span style="font-family:'Courier New';"><a href="http://www.federalreserve.gov/">Board of Governors of the Federal Reserve System</a><o:p></o:p></span></b></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">20th Street and Constitution Avenue, N.W.<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Washington 20551<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">DISTRICT OF COLUMBIA, USA<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span class="grame"><span style="font-family:'Courier New';">Dated:<span style=""> </span>March 31, 2009<i> A.D.</i></span></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><o:p> </o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Signed:<span style=""> </span>/s/ Paul Andrew Mitchell<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span>______________________________________________<o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';">Printed: <a href="http://www.blogger.com/authors/mitchell/resume.htm">Paul Andrew Mitchell</a>, <a href="http://www.blogger.com/decs/agency/private.attorney.general.htm">Private Attorney General</a><o:p></o:p></span></p> <p class="MsoBodyTextIndent2" style="margin: 0in 0in 0pt; line-height: normal;"><span style="font-family:'Courier New';"><span style=""> </span><b style="">All Rights Reserved without Prejudice<o:p></o:p></b></span></p></div>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com6tag:blogger.com,1999:blog-1916697944642985760.post-17083541081963581502009-04-06T00:30:00.001-05:002009-04-06T00:30:58.855-05:00<table border="0" cellpadding="0" cellspacing="0"><tbody><tr> <td valign="top" width="170"><br /></td> <td valign="top" width="79%"> <table id="alph" width="100%" border="0" bordercolor="#000000" cellpadding="6" cellspacing="0"> <tbody> <tr> <td colspan="4" height="10"><br /></td></tr> <tr> <td colspan="4" valign="center" align="left" bg style="color:#e8f4ff;"><span style="color:#000042;"><strong><a class="alpha2" href="#A">A</a> <a class="alpha2" href="#B">B</a> <a class="alpha2" href="#C">C</a> <a class="alpha2" href="#D">D</a> <a class="alpha2" href="#E">E</a> <a class="alpha2" href="#F">F</a> <a class="alpha2" href="#G">G</a> <a class="alpha2" href="#H">H</a> <a class="alpha2" href="#I">I</a> <a class="alpha2" href="#J">J</a> <a class="alpha2" href="#K">K</a> <a class="alpha2" href="#L">L</a> <a class="alpha2" href="#M">M</a> <a class="alpha2" href="#N">N</a> <a class="alpha2" href="#O">O</a> <a class="alpha2" href="#P">P</a> <a class="alpha2" href="#Q">Q</a> <a class="alpha2" href="#R">R</a> <a class="alpha2" href="#S">S</a> <a class="alpha2" href="#T">T</a> <a class="alpha2" href="#U">U</a> <a class="alpha2" href="#V">V</a> <a class="alpha2" href="#W">W</a> <a class="alpha2" href="#X">X</a> <a class="alpha2" href="#Y">Y</a> <a class="alpha2" href="#Z">Z</a> </strong></span></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a name="A"></a><a class="brws" href="toacoj/index.htm">The Open Acoustics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toaddj/index.htm">The Open Addiction Journal</a></td></tr> <tr> <td width="2%"> </td> <td width="5%">•</td> <td colspan="2"><a class="brws" href="toaej/index.htm">The Open Aerospace Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toasj/index.htm">The Open Agriculture Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td width="72%"><a class="brws" href="toaidj/index.htm">The Open AIDS Journal</a></td> <td width="21%"><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=686&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toallj/index.htm">The Open Allergy Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toacj/index.htm">The Open Analytical Chemistry Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toanatj/index.htm">The Open Anatomy Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toandroj/index.htm">The Open Andrology Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toatj/index.htm">The Open Anesthesiology Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toanthj/index.htm">The Open Anthropology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toantimj/index.htm">The Open Antimicrobial Agents Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toainfoj/index.htm">The Open Applied Informatics Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toalj/index.htm">The Open Applied Linguistics Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toamj/index.htm">The Open Applied Mathematics Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toapj/index.htm">The Open Applied Physics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toarsj/index.htm">The Open Area Studies Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toarthj/index.htm">The Open Arthritis Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toaij/index.htm">The Open Artificial Intelligence Journal </a></td></tr> <tr></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toaaj/index.htm">The Open Astronomy Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toathertj/index.htm">The Open Atherosclerosis & Thrombosis Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toascj/index.htm">The Open Atmospheric Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toautoj/index.htm">The Open Autoimmunity Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toautocj/index.htm">The Open Automation and Control Systems Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="B"></a><a class="brws" href="tobsj/index.htm">The Open Behavioral Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobcj/index.htm">The Open Bioactive Compounds Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="tobiocj/index.htm">The Open Biochemistry Journal </a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=678&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobioij/index.htm">The Open Bioinformatics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobioj/index.htm">The Open Biology Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobiomj/index.htm">The Open Biomarkers Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobiomtj/index.htm">The Open Biomaterials Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobej/index.htm">The Open Biomedical Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobiotj/index.htm">The Open Biotechnology Journal </a></td></tr> <tr></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobonej/index.htm">The Open Bone Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobcanj/index.htm">The Open Breast Cancer Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobj/index.htm">The Open Business Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="C"></a><a class="brws" href="tocj/index.htm">The Open Cancer Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocij/index.htm">The Open Cancer Immunology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocarij/index.htm">The Open Cardiovascular Imaging Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="tocmj/index.htm">The Open Cardiovascular Medicine Journal </a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=684&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toctsj/index.htm">The Open Cardiovascular and Thoracic Surgery Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocatj/index.htm">The Open Catalysis Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocbj/index.htm">The Open Cell Developmental & Biology Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocellsj/index.htm">The Open Cell Signaling Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocersj/index.htm">The Open Ceramic Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocbmj/index.htm">The Open Chemical and Biomedical Methods Journal</a></td></tr> <tr></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocengj/index.htm">The Open Chemical Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tochgenj/index.htm">Current Chemical Genomics</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocpj/index.htm">The Open Chemical Physics Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocvj/index.htm">The Open Circulation & Vascular Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tociej/index.htm">The Open Civil Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toccj/index.htm">The Open Clinical Cancer Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocchemj/index.htm">The Open Clinical Chemistry Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toctj/index.htm">The Open Clinical Trials Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocollsj/index.htm">The Open Colloid Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocolcj/index.htm">The Open Colorectal Cancer Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocommj/index.htm">The Open Communication Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toaltmedj/index.htm">The Open Complementary Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocmpj/index.htm">The Open Condensed Matter Physics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tobctj/index.htm">The Open Construction & Building Technology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toconsbj/index.htm">The Open Conservation Biology Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="rptcs/index.htm">Recent Patents on Corrosion Science</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocorrj/index.htm">The Open Corrosion Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toccmj/index.htm">The Open Critical Care Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocryj/index.htm">The Open Crystallography Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocrij/index.htm">The Open Criminology Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocsj/index.htm">The Open Cybernetics & Systemics Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="D"></a><a class="brws" href="todemoj/index.htm">The Open Demography Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td><a class="brws" href="todentj/index.htm">The Open Dentistry Journal</a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=688&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="todj/index.htm">The Open Dermatology Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="todiaj/index.htm">The Open Diabetes Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toddj/index.htm">The Open Drug Delivery Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toddisj/index.htm">The Open Drug Discovery Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="todmj/index.htm">The Open Drug Metabolism Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="todrj/index.htm">The Open Drug Resistance Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="todsj/index.htm">The Open Drug Safety Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="E"></a><a class="brws" href="toecolj/index.htm">The Open Ecology Journal </a></td></tr> <tr> </tr><tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toeconsj/index.htm">The Open Economics Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toeduj/index.htm">The Open Education Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toeej/index.htm">The Open Electrical & Electronic Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toelecj/index.htm">The Open Electrochemistry Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="jebp/index.htm">Journal of Epithelial Biology & Pharmacology</a></td></tr> <tr></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toemj/index.htm">The Open Emergency Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toej/index.htm">The Open Endocrinology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toentoj/index.htm">The Open Entomology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toebmj/index.htm">The Open Environmental & Biological Monitoring Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toenviej/index.htm">The Open Environmental Engineering Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toeptj/index.htm">The Open Environmental Pollution & Toxicology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toenvirsj/index.htm">Open Environmental Sciences</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toeij/index.htm">The Open Enzyme Inhibition Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toergj/index.htm">The Ergonomics Open Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toepij/index.htm">The Open Epidemiology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toj/index.htm">The Open Ethics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toevolj/index.htm">The Open Evolution Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="F"></a><a class="brws" href="tofamsj/index.htm">The Open Family Studies Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tofishsj/index.htm">The Open Fish Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toforsj/index.htm">The Open Forensic Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tofscij/index.htm">The Open Forest Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tofsj/index.htm">The Open Food Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tofcj/index.htm">The Open Fuel Cells Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toefj/index.htm">The Open Fuels & Energy Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="G"></a><a class="brws" href="togasj/index.htm">The Open Gastroenterology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="togmj/index.htm">The Open General & Internal Medicine Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="togtj/index.htm">The Open Gene Therapy Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="togenj/index.htm">The Open Genomics Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="togeogj/index.htm">The Open Geography Journal</a></td></tr> <tr></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="togeoj/index.htm">The Open Geology Journal </a></td></tr> <tr></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="togerimj/index.htm">The Open Geriatric Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toglyj/index.htm">Open Glycoscience</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="H"></a><a class="brws" href="tohspj/index.htm">The Open Health Services and Policy Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tohfj/index.htm">Open Heart Failure Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tohj/index.htm">The Open Hematology Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tohepatj/index.htm">The Open Hepatology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tohortj/index.htm">The Open Horticulture Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tohydj/index.htm">The Open Hydrology Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tohyperj/index.htm">The Open Hypertension Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="I"></a><a class="brws" href="toij/index.htm">The Open Immunology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toimej/index.htm">The Open Industrial & Manufacturing Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toidj/index.htm">The Open Infectious Diseases Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toinfj/index.htm">The Open Inflammation Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toisj/index.htm">The Open Information Systems Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toiscij/index.htm">The Open Information Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toicj/index.htm">The Open Inorganic Chemistry Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a id="L" name="L"></a><a class="brws" href="tolawj/index.htm">The Open Law Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toleukemiaj/index.htm">The Open Leukemia Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tolsj/index.htm">Open Longevity Science</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tolcj/index.htm">The Open Lung Cancer Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="M"></a><a class="brws" href="tomacroj/index.htm">The Open Macromolecules Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomrj/index.htm">The Open Magnetic Resonance Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomanaj/index.htm">The Open Management Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tombj/index.htm">The Open Marine Biology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomsj%09/index.htm">The Open Materials Science Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomatj/index.htm">The Open Mathematics Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomej/index.htm">The Open Mechanical Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomechj/index.htm">The Open Mechanics Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomdj/index.htm">The Open Medical Devices Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomededuj/index.htm">The Open Medical Education Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tominfoj/index.htm">The Open Medical Informatics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomcj/index.htm">The Open Medicinal Chemistry Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomij/index.htm">The Open Medical Imaging Journal</a></td></tr> <tr></tr> <tr></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="tomicroj/index.htm">The Open Microbiology Journal </a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=685&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tompj/index.htm">The Open Mineral Processing Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomj/index.htm">The Open Mineralogy Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tomycj/index.htm">The Open Mycology Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="N"></a><a class="brws" href="tonmj/index.htm">The Open Nanomedicine Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonanoj/index.htm">The Open Nanoscience Journal </a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonpj/index.htm">The Open Natural Products Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="toneuj/index.htm">The Open Neurology Journal</a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=680&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toneuroej/index.htm">The Open Neuroendocrinology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="tonij/index.htm">The Open Neuroimaging Journal</a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=681&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toneuroppj/index.htm">The Open Neuropsychopharmacology Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toneurj/index.htm">The Open Neuroscience Journal </a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toneurosj/index.htm">The Open Neurosurgery Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonoj/index.htm">The Open Nitric Oxide Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonmedj/index.htm">The Open Nuclear Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonppj/index.htm">The Open Nuclear & Particle Physics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonumj/index.htm">The Open Numerical Methods Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="tonursj/index.htm">The Open Nursing Journal</a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=690&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonutraj/index.htm">The Open Nutraceuticals Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tonutrj/index.htm">The Open Nutrition Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="O"></a><a class="brws" href="toobesj/index.htm">The Open Obesity Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toohsj/index.htm">The Open Occupational Health & Safety Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tooej/index.htm">The Open Ocean Engineering Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tooceaj/index.htm">The Open Oceanography Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toorj/index.htm">The Open Operational Research Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toophtj/index.htm">The Open Ophthalmology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tooptsj/index.htm">The Open Optics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toocj/index.htm">The Open Organic Chemistry Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tooenij/index.htm">The Open Ornithology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toorthj/index.htm">The Open Orthopaedics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tootorj/index.htm">The Open Otorhinolaryngology Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="P"></a><a class="brws" href="topetj/index.htm">The Open Pacing, Electrophysiology & Therapy Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topainj/index.htm">The Open Pain Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topaloj/index.htm">The Open Paleontology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toparaj/index.htm">The Open Parasitology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topatj/index.htm">The Open Pathology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topedj/index.htm">The Open Pediatric Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topej/index.htm">The Open Petroleum Engineering Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topharmj/index.htm">The Open Pharmacology Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topharmej/index.htm">The Open Pharmacoeconomics & Health Economics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tophyj/index.htm">The Open Physiology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topcj/index.htm">The Open Physical Chemistry Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topsj/index.htm">The Open Plant Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toppj/index.htm">The Open Plasma Physics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topolisj/index.htm">The Open Political Science Journal</a></td></tr> <tr></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tocpcj/index.htm">The Open Process Chemistry Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toprotj/index.htm">The Open Proteomics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topcanj/index.htm">The Open Prostate Cancer Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topj/index.htm">The Open Psychiatry Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="topsyj/index.htm">The Open Psychology Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tophj/index.htm">The Open Public Health Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="R"></a><a class="brws" href="toprsj/index.htm">Open Reconstructive and Cosmetic Surgery</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="torehj/index.htm">The Open Rehabilitation Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tormsj/index.htm">The Open Remote Sensing Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="torej/index.htm">The Open Renewable Energy Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="torsj/index.htm">The Open Reproductive Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="tormj/index.htm">The Open Respiratory Medicine Journal</a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=691&action=archive%20" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td><a class="brws" href="torj/index.htm">The Open Rheumatology Journal</a></td> <td><a href="http://www.pubmedcentral.nih.gov/tocrender.fcgi?journal=683&action=archive" target="_blank"><img src="img/oa4.gif" width="170" border="0" height="24" /></a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="S"></a><a class="brws" href="tosigpj/index.htm">The Open Signal Processing Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toslpj/index.htm">The Open Sleep Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosscij/index.htm">The Open Social Science Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosocij/index.htm">The Open Sociology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosej%09/index.htm">The Open Software Engineering Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tospecj/index.htm">The Open Spectroscopy Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tospinej/index.htm">The Open Spine Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosmj/index.htm">The Open Sports Medicine Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tossj/index.htm">The Open Sports Sciences Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tospj/index.htm">The Open Statistics & Probability Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="toscj/index.htm">The Open Stem Cell Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosbj/index.htm">The Open Structural Biology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosuperj/index.htm">The Open Superconductors Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosursj/index.htm">The Open Surface Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosj/index.htm">The Open Surgery Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosoj/index.htm">The Open Surgical Oncology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tosysbj/index.htm">The Open Systems Biology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="T"></a><a class="brws" href="totextilej/index.htm">The Open Textile Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totherj/index.htm">The Open Thermodynamics Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totermj/index.htm">The Open Tissue Engineering and Regenerative Medicine Journal </a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totoxij/index.htm">The Open Toxicology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totnj/index.htm">The Open Toxinology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totransmj/index.htm">The Open Translational Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totj/index.htm">The Open Transportation Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totmj/index.htm">The Open Tropical Medicine Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="totransj/index.htm">The Open Transplantation Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a id="U" name="U"></a><a class="brws" href="tousj/index.htm">The Open Urban Studies Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tounj/index.htm">The Open Urology & Nephrology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="V"></a><a class="brws" href="tovacj/index.htm">The Open Vaccine Journal</a></td></tr> <tr> </tr><tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="vdp/index.htm">Vascular Disease Prevention</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tovsj/index.htm">The Open Veterinary Science Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tovj/index.htm">The Open Virology Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="tovrj/index.htm">The Open Virtual Reality Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="W"></a><a class="brws" href="towmj/index.htm">The Open Waste Management Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a class="brws" href="towhj/index.htm">The Open Women's Health Journal</a></td></tr> <tr> <td> </td> <td>•</td> <td colspan="2"><a name="Z"></a><a class="brws" href="tozj/index.htm">The Open Zoology Journal</a></td></tr></tbody></table></td></tr></tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-16333683419280191732009-01-08T02:19:00.001-06:002009-01-08T02:23:38.291-06:00Supreme Law Library Still ValidPast ALERT's (America, Law, Education, Rights & Taxation) were formerly archived at http://www.givemeliberty.org and sorted by date. However, this website is no longer active.<br /><br /> <br /><br />The following ALERT covers the 100% voluntary nature of social security and tax withholding as pertains to the Citizen living and working within the (now) 50 States of the Union.<br /><br /> <br /><br />===========================================================<br /><br />SOCIAL SECURITY AND TAX WITHHOLDING ARE VOLUNTARY<br /><br />WITHIN THE 50 STATES<br /><br />===========================================================<br /><br /> <br /><br />The Social Security Act, which is part of Title 42 of the United States Code, was enacted in 1935 as a U.S. government‑sponsored, voluntary pension program for the benefit of individuals who wished to VOLUNTARILY participate in the program. The Act is administered by the Social Security Administration which handles the administration and payment of benefits under the provisions of the law.<br /><br />The tax upon which the old age benefits is based is collected by the Internal Revenue Service under the provisions of Title 26 of the United States Code, otherwise known as the Internal Revenue Code (“IRC”).<br /><br />Monies collected by the IRS are not sent to the Social Security Administration to fund their administrative and disbursement activities, but rather end up in the general fund along with other taxes collected. An accounting "gimmick" is created to lead the public to believe that the monies paid in are held in a "trust fund".<br /><br />There is no provision in the United States Constitution for the federal government to be in the insurance business. Although it may be technically correct that a so-called "trust fund" exists, the truth is that it contains no monies or other assets, only governmental IOU's promising to pay money to itself.<br /><br />Social Security is NOT a contract as some allege, but a political promise upon which Congress could renege at any time. Monies disbursed by SSA must be appropriated by Congress each year as needed. Since no contractual obligation exists for the payment of any benefits, technically the benefits could be terminated at any time, if Congress did not appropriate the funds.<br /><br />This ALERT deals primarily with those statutes relative to the imposition and collection of the tax. References to Code sections are those found within Title 26 of the United States Code, which is a codification of the Statutes at Large as enacted by the Congress of the United States. All Code sections shown herein are copied directly from Title 26, United States Code, precisely as printed therein.<br /><br />All Internal Revenue taxes, including the personal and corporate income taxes, self-employment taxes, as well as the so‑called Social Security tax, are imposed and collected under Title 26, United States Code, also known as the Internal Revenue Code (“IRC”).<br /><br />The Social Security tax is imposed by the Code sections in chapter 21, subtitle C of the IRC titled: "FEDERAL INSURANCE CONTRIBUTIONS ACT" or “FICA”.<br /><br />Before examining the actual wording contained in these sections, it is important to understand that courts have repeatedly held that a statute means only that which is stated in the statute and nothing more.<br /><br />Southerland's Rules of Statutory Construction, an authoritative legal guidebook, under section 66.01 titled "Strict Construction of Statutes Creating Tax Liabilities" explains the limited application of tax laws. The guidebook refers to the U.S. Supreme Court decision of Gould v. Gould, 245 U.S. 151, which states:<br /><br /> <br /><br />"In the interpretation of statutes levying taxes it is the established rule not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operation so as to embrace matters not specifically pointed out. In case of doubt, they are construed most strongly against the government and in favor of the citizen."<br /><br /> <br /><br />So the Supreme Court tells us that IRC sections mean only that which is stated; nothing else can be added to that which is stated in the Code section.<br /><br />With this Supreme Court ruling in mind, let’s look at the wording of sections 3101(a) and 3111(a) which are imposition statutes for the (so-called Social Security) FICA tax -- section 3101(a) applying to employEES and 3111(a) to employers, respectively.<br /><br />(CAPITALIZATION for emphasis is added to certain phrases, Code sections and court decisions in this article.)<br /><br /> <br /><br />Sec. 3101. Rate of Tax.<br /><br />(a) Old-Age, survivors, and disability Insurance. In addition to other taxes, there is hereby imposed on the income of every individual a tax EQUAL TO THE FOLLOWING PERCENTAGES OF THE WAGES (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)) --<br /><br /> <br /><br />Sec. 3111. Rate of Tax.<br /><br />(a) Old-age, survivors, and disability insurance. In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, EQUAL TO THE FOLLOWING PERCENTAGES OF THE WAGES (as defined in section 3121(a)) paid by him with respect to employment (as defined In section 3121(b)) --<br /><br /> <br /><br />The popular mistaken belief is that the FICA tax, which is imposed on the income of "employees" under section 3101(a), is a "wage" tax. However, a reading of section 3101(a) shows clearly that the tax is not, in fact, a WAGE tax but rather is imposed on "income" which is MEASURED by "wages". Hence, the FICA tax is simply another INCOME tax.<br /><br />However what is of vital importance in both these sections is the limited application of the terms "wages" (as defined in section 3121(a)) and "employment" (as defined in section 3121(b)). The definitions of these terms create a TERRITORIAL limitation on the application of the tax as we will see.<br /><br />Section 3121 states:<br /><br /> <br /><br />Sec. 3121. Definitions.<br /><br />(a) Wages. For purposes of this chapter, the term "wages" means all remuneration for EMPLOYMENT, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include -–<br /><br /> <br /><br />Note that the term "wages" identifies monies paid for the activity identified by the term "employment" which is defined in section 3121(b), the essential part of which is reproduced as follows:<br /><br /> <br /><br />Sec. 3121 (b). Employment.<br /><br />For purposes of this chapter, the term "employment" means any service, of whatever nature, performed (A) by an EMPLOYEE for the person employing him, irrespective of the citizenship or residence of either,<br /><br />(I) WITHIN THE UNITED STATES, or<br /><br />(II) on or in connection with an American vessel or American aircraft under a contract of service which is entered into WITHIN THE UNITED STATES or during the performance of which and while the employee Is employed on the vessel or aircraft It touches at a port in THE UNITED STATES ....<br /><br /> <br /><br />As shown, the term "employment" means a service performed by one identified by the term "employee" within the "United States ...". United States is also a term used in this chapter as defined in section 3121(e)(2):<br /><br /> <br /><br />Sec. 3121(e)(2).<br /><br />For purposes of this chapter --<br /><br />(2) United States. The term "United States" when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam and American Samoa.<br /><br /> <br /><br />The definition of the term "United States" lists those areas in which the activity described by the term "employment" takes place. The definition lists ONLY the Commonwealth of Puerto Rico, the Virgin Islands, Guam and American Samoa as the areas in which the tax imposed by this chapter applies. Before examining the provisions of this law, it is essential to understand the use of words as “terms” when used in laws.<br /><br />When words are used as legal terms in order to establish their clear and unambiguous meanings, precise definitions of those terms are always included in the law. These definitions explain the exact meanings of terms used in the IRC. As quoted earlier in this article, the Supreme Court in the decision of Gould v. Gould established that, in taxing statutes, definitions of terms used in the statutes cannot be expanded by implication. Nothing can be added to the definition of a term; it means only that which is stated, regardless of any belief to the contrary.<br /><br />At first, it may be hard to believe that the definition of the term "United States" could be limited to mean ONLY the four island possessions of Puerto Rico, the Virgin Islands, Guam and American Samoa. But, that is exactly what this definition means because statutes mean ONLY that which is stated, nothing more, as set forth by the Supreme Court in Gould v. Gould, already discussed. Also, there are other decisions where the U.S. Supreme Court has addressed the principle of the limited meaning of statues.<br /><br />The U.S. Court of Appeals for the Ninth Circuit explained two such decisions as follows:<br /><br /> <br /><br />"We begin our interpretation by reading the statutes and regulations for their plain meaning. The plain meaning rule has its origin in U.S. v. Missouri Pacific Railroad, 278 U.S. 269 (1929). There the Supreme Court stated that "where the language of an enactment is clear and construction according to its terms does not lead to absurd or impracticable consequences, the WORDS EMPLOYED ARE TO BE TAKEN AS THE FINAL EXPRESSION OF THE MEANING INTENDED." ... The principle was more recently affirmed in Dickinson v. New Banner Institute, Inc., 460 U.S. 103,103 S.C. 986, 74 L.Ed.2d 845 (1983), rehearing denied, 461 U.S. 911,103 S.C. 1887,76 L.Ed.2d 815 (1983), where the Court stated, "In determining the scope of a statute, one is to look first at its language. If the language is unambiguous ... IT IS TO BE REGARDED AS CONCLUSIVE UNLESS THERE IS A CLEARLY EXPRESSED LEGISLATIVE INTENT TO THE CONTRARY." United States v. Varlet, 780 F.2d 758 on P.761 (9th Cir. 1986)<br /><br /> <br /><br />Also, Code section 3121(e)(2) uses the term "includes" which, in law, is a word of CONFINEMENT and not EXPANSION. This is exactly what the U.S. Supreme Court said in the decision of Montello Salt v. Utah, 221 U.S. at page 455, wherein they stated:<br /><br /> <br /><br />"'Include' or the participial form thereof, is defined 'to comprise within'; 'to hold'; 'to contain'; 'to shut up'; and synonyms are 'contain'; 'enclose'; 'comprise'; comprehend'; 'embrace'; 'involve"'.<br /><br /> <br /><br />This U.S. Supreme Court decision, and others in support of its ruling that "includes" is a word of limitation, also support the Court's decision in Gould v. Gould that there can be no broadening of the statute by implication. Legislative drafters in the Internal Revenue Service who write the tax bills know very well this "plain meaning rule" of statutory interpretation.<br /><br />If the term "United States" could constitutionally include the 50 STATES OF THE UNION, they would have specifically included them. As an example of this, Code section 4612, which relates to a tax on crude oil, defines the term "United States" as: "the FIFTY STATES, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands and the trust territory of the Pacific Islands."<br /><br />This shows that when the term "United States" means the fifty States of the Union, it says so. Consequently, it is very clear that the term "United States", when used to describe the areas where the "Social Security" tax applies, means, and IS LIMITED TO, the four island possessions which are the only areas listed in the term's definition. Therefore, according to the wording of the law itself, the FICA tax does not apply within the fifty States of the Union.<br /><br />This makes sense when one understands the limitations of the direct taxing authority of the Federal government as contained in the Constitution under Article I, Section 2, Clause 3 and Article I, Section 9, Clause 4, both of which prohibit any Federal direct tax within the States of the Union other than those laid on the 50 State governments in proportion to their respective populations.<br /><br />The FICA tax is administered by the IRS as if it were a direct tax on individuals. To be constitutional, any direct tax on individuals must be imposed by law ONLY OUTSIDE the 50 States of the Union: i.e. only in the four listed island possessions despite the IRS' deception of the public into falsely believing the tax applies WITHIN the 50 States of the Union.<br /><br />IRC section 7655 also supports the limited meaning of the term "United States" as respects both the self‑employment tax imposed in chapter 2 of the IRC, as well as the FICA tax imposed in chapter 21. Section 7655 states:<br /><br /> <br /><br />Sec. 7655. Cross references.<br /><br />(a) Imposition of tax in possessions. For provisions imposing tax in POSSESSIONS, see --<br /><br />(1) Chapter 2, relating to self‑employment tax;<br /><br />(2) Chapter 21, relating to the tax under the Federal Insurance Contributions Act.<br /><br /> <br /><br />Clearly this section also shows the application of both the self‑employment tax and the FICA tax imposed under chapters 2 and 21 to be limited to "possessions" (Puerto Rico, Virgin Islands, Guam, and America Samoa, as listed in IRC section 3121(e)(2) defining the TERM "United States").<br /><br /> <br /><br />SECTION 1402(d) -- THE KEY TO UNDERSTANDING<br /><br />THE GEOGRAPHICAL LIMITATIONS OF CHAPTER 24 –-<br /><br />WITHHOLDING OF TAX<br /><br />In the Code, there are many definitions that are limited in their applications by words such as "for purposes of this chapter", "for purposes of this sub-chapter" and "for purposes of this sub-part". In contrast, IRC section 1402 contains definitions of terms upon which there are NO SUCH LIMITATIONS upon their application, so the definitions therein apply THROUGHOUT the ENTIRE IRC. Section 1402(d) states as follows:<br /><br /> <br /><br />Sec. 1402(d). Employee and wages.<br /><br />The term "employee" and the term "wages" shall have the same meaning as when USED in chapter 21 (sec. 3101 and following, relating to Federal Insurance Contributions Act).<br /><br /> <br /><br />Note the absence in this Code definition of any words of limitation such as "for purposes of this chapter" or "for purposes of this subchapter". This definition means, therefore, that WHENEVER AND WHEREVER the terms "employee" and "wages" are used ANYWHERE throughout the IRC, their applications are limited to those people involved in activities within the four island possessions ONLY, the same as in chapter 21, the FICA tax chapter.<br /><br />The Internal Revenue Code chapter which relates to withholding is chapter 24, titled "COLLECTION OF INCOME TAX AT SOURCE". It is extremely important to note that this chapter contains NO section imposing any tax. Rather, the entire chapter is written to establish and authorize provisions for withholding of tax merely as a method for the payment of taxes which may be imposed in OTHER sections of the IRC.<br /><br />Whenever a tax is imposed, there is always a section containing words such as "there is hereby imposed a tax ...." But, in chapter 24, no such wording exists in any section; so clearly the entire chapter merely sets forth the PROCEDURES FOR COLLECTING TAXES IMPOSED ELSEWHERE in the IRC by the withholding methods described in the Code sections of the chapter. Provisions of this withholding chapter are applicable only to "employees" as defined in Code sections 1402(d) shown above, and 3401(c) reproduced here:<br /><br /> <br /><br />Sec. 3401(c). Employee.<br /><br />For purposes of this chapter, the term "employee" includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term "employee" also includes an officer of a corporation.<br /><br /> <br /><br />It is revealing that this definition INCLUDES the term "State" which is defined in Code section 7701(a)(10) as the District of Columbia (ONLY). Remember that "includes," as a word used in laws, is a word of CONFINEMENT, not of ENLARGEMENT according to the Supreme Court in Montello Salt v. Utah, as discussed earlier. Hence this definition limits the application of the term "employee" to those working for the Federal government, for the District of Columbia, for U.S. possessions, and officers of a government owned corporation.<br /><br />Section 3401(d) identifies the "employer" as one for whom the "employee" works. This means that the meaning of the term "employer" is limited to those entities listed in section 3401(c) -- the U.S. government, District of Columbia, etc. The term does NOT apply to any non‑government employer or business. On the basis of these definitions alone, most of the nation's population is not subject to the withholding provisions in this chapter.<br /><br />In addition to those limitations on the application of the term "employee" shown above, section 1402(d) LIMITS the application of the term "employee" and the term "wages" to activities within the four island possessions ONLY. Therefore, the withholding provisions of chapter 24 can apply only to those working for the Federal government or the District of Columbia, etc., within these four island possessions -- not within the fifty States of the Union.<br /><br />IRC section 3402(a)(1) contains tricky wording which could readily lead businesses and individuals into erroneously believing that they are required to deduct and withhold taxes from the pay of those they hire. It is worded as follows:<br /><br /> <br /><br />Section 3402. Income tax collected at source.<br /><br />(a) Requirement of withholding.<br /><br />(1) In general. Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary. Any tables or procedures prescribed under this paragraph shall -- ....<br /><br /> <br /><br />Note that this section 3402(a)(1) says that the "employer" (Federal government, District of Columbia, etc.) shall deduct and withhold from "wages" a tax determined in accordance with the Secretary's tables and computational procedures. We previously showed that the meaning of the term "wages" is limited by section 1402(d) to payments for activities occurring within the four island possessions ONLY, the same as provided in chapter 21 imposing the so-called Social Security (FICA) tax. These "tables and procedures" are authorized to be provided by the Secretary under section 3402(p)(3):<br /><br /> <br /><br />Sec. 3402(p)(3). Authority for other voluntary withholding.<br /><br />The Secretary is authorized by regulations to provide for withholding --<br /><br />(A) from remuneration for services performed by an employee for the employee's employer which (without regard to this paragraph) does not constitute wages, and<br /><br />(B) from any other type of payment with respect to which the Secretary finds that withholding would be appropriate under the provisions of this chapter, IF THE EMPLOYER AND EMPLOYEE, OR THE PERSON MAKING AND THE PERSON RECEIVING SUCH OTHER TYPE OF PAYMENT AGREE TO SUCH WITHHOLDING. Such agreement shall be in such form and manner as the Secretary may by regulations prescribe. For purposes of this chapter (and so much of subtitle F as relates to this chapter), remuneration or other payments with respect to which such agreement is made shall be treated AS IF THEY WERE WAGES PAID BY AN EMPLOYER TO AN EMPLOYEE to the extent that such remuneration is paid or other payments are made during the period for which the agreement is In effect.<br /><br /> <br /><br />Note that the Secretary is authorized to provide for withholding by issuing tables, computational procedures and other instructional material on withholding that apply ONLY to those who have VOLUNTARILY AGREED to withholding. An agreement exists only when an individual who is hired voluntarily REQUESTS that money be deducted and withheld from his pay for payment of taxes and the one for whom he works completes the agreement by his VOLUNTARY act of collecting money as an unpaid tax collector for the government.<br /><br />Despite the general mistaken belief that the deduction and withholding of money for taxes is required by law, a simple reading of this Code section shows that such is not the case. Mandatory withholding would conflict with two key provisions in the U.S. Constitution: the Fifth Amendment right to due process states that no person shall be deprived of property (having his pay withheld) without due process of law (a ruling by a court) and the Thirteenth Amendment prohibition against slavery and involuntary servitude, such as being forced to be an unpaid worker (slavery) or an unpaid Federal tax collector.<br /><br />The use of the words "the person making" and "the person receiving such other type of payment" relates to non‑federal employers and employees who voluntarily "agree to such withholding". Federal regulation number 31.3402(p)(1) states:<br /><br /> <br /><br />Sub-Section 31.3402(p)-1 Voluntary withholding agreements. (T.D. 7096, filed 3-17-71; amended by TD 7577, filed 12‑19‑78).<br /><br />(a) In general. An employee and his employer MAY enter into an AGREEMENT under section 3402(p) to provide for the withholding OF INCOME TAX upon payments of amounts described in paragraph (b)(1) of Sub-Section 31.3401(a)-3, made after December 31, 1970. An agreement MAY be entered into under this section only with respect to amounts which are includible in the gross income of the employee under section 61, and must be applicable to all such amounts paid by the employer to the employee. The amount to be withheld PURSUANT TO AN AGREEMENT under section 3402(p) shall be determined under the rules contained in section 3402 and the regulations thereunder.<br /><br /> <br /><br />(b) Form and duration of agreement.<br /><br />(1)<br /><br />(i) Except as provided in subdivision (ii) of this subparagraph, AN EMPLOYEE WHO DESIRES TO ENTER INTO AN AGREEMENT under section 3402(p) SHALL FURNISH to his employer Form W-4 (Employee's Withholding Allowance Certificate) executed in accordance with the provisions of section 3402(f) and the regulations thereunder. The furnishing of such Form W-4 shall constitute a REQUEST FOR WITHHOLDING.<br /><br />(ii) in the case of AN EMPLOYEE WHO DESIRES TO ENTER INTO AN AGREEMENT under section 3402(p) with his employer, if the employee performs services (in addition to those to be the subject of the AGREEMENT the remuneration for which is subject to mandatory income tax withholding by such employer, or IF the employee wishes to specify that the AGREEMENT terminate on a specific date, the employee shall furnish the employer with a REQUEST for withholding which shall be signed by the employee, and shall contain --<br /><br />(a) The name, address, and social security number of the employee making the REQUEST,<br /><br />(b) The name and address of the employer,<br /><br />(c) A statement that the employee DESIRES WITHHOLDING of Federal income tax, and, if applicable, of qualified State individual income tax (see paragraph (d)(3)(i) of Sub-Section 301.6361-! of this chapter (Regulations on Procedure and Administration)), and<br /><br />(d) If the employee desires that the AGREEMENT terminate on a specific date, the date of termination of the AGREEMENT. If accepted by the employer as provided in subdivision (iii) of this subparagraph, the REQUEST shall be attached to, and constitute part of, the employee's Form W-4. An employee who furnishes his employer A REQUEST FOR WITHHOLDING under this subdivision shall also furnish such employer with Form W-4 if such employee does not already have a Form W-4 in effect with such employer.<br /><br />(iii) No REQUEST for withholding under section 3402(p) shall be effective as an AGREEMENT between an employer and employee UNTIL THE EMPLOYER ACCEPTS THE REQUEST BY COMMENCING TO WITHHOLD from the amounts with respect to which the request was made.<br /><br /> <br /><br />Note the wording in sub-sections (b)(1)(ii) and (iii) of this regulation: "... an employee who desires to enter into an agreement" and "REQUEST for withholding", "DESIRES withholding" and "mutually agree upon", all of which clearly and unambiguously show the VOLUNTARY nature of the entire withholding system. The significance of a Form W-4 "Employee's Withholding Allowance Certificate" is clearly explained in this regulation which states:<br /><br /> <br /><br />"The furnishing of such Form W-4 shall constitute a REQUEST FOR WITHHOLDING ...."<br /><br /> <br /><br />The printed heading on the Form W-4 confirms the voluntary nature of withholding; it states "Employee's Withholding ALLOWANCE Certificate". If withholding were mandatory, why would the form be called an "Allowance" Certificate? To "allow" means to “permit”; if the law REQUIRED the withholding of tax from your pay, no PERMISSION or request form would be needed! To have a non‑deceptive, clear‑meaning heading, the words could be rearranged to "Employee's Certificate ALLOWING Withholding".<br /><br />Regulation Section 31.3402(p)(2). states:<br /><br /> <br /><br />Sec. 3402(p)(2). An AGREEMENT under section 3402(p) shall be effective for such period as the employer and employee MUTUALLY AGREE upon. However, EITHER THE EMPLOYER OR THE EMPLOYEE MAY TERMINATE THE AGREEMENT PRIOR TO THE END OF SUCH PERIOD BY FURNISHING A SIGNED WRITTEN NOTICE TO THE OTHER. Unless the employer and employee AGREE to an earlier termination date, the notice shall be effective with respect to the first payment of an amount in respect of which the AGREEMENT is in effect which is made on or after the first "status determination date" (January 1, May 1, July 1, and October 1 of each year) that occurs at least 30 days after the date on which the notice is furnished. If the employee executes a new Form W-4, the request upon which an AGREEMENT under section 3402(p) is based shall be attached to, and constitute a part of, such new Form W-4.<br /><br /> <br /><br />This regulation states that the AGREEMENT "shall be effective for such period as the employer and employee MUTUALLY AGREE UPON", and that either the employer or the employee "MAY TERMINATE THE AGREEMENT prior to the end of such period by furnishing a signed written notice to the other." Therefore, it is obvious that the withholding must be REQUESTED by the employee, must be AGREED TO by the employer, and MAY BE TERMINATED BY EITHER BY GIVING WRITTEN NOTICE TO THE OTHER. The regulations merely state that the notice terminating withholding must be a signed, written notice -- no particular form is ever required!<br /><br /> <br />HOW NON-GOVERNMENT EMPLOYERS<br />ARE DECEIVED AND INTIMIDATED<br /><br />Because employers have possession and control over their employees' earnings before the money is paid over to the employees, the key to the operation of the withholding scam is the deception and intimidation of the employers to withhold money from their employees' pay even if their employees object to the withholding.<br /><br />Most employers, as well as their accountants and attorneys, have never studied the IRC carefully enough to understand its complexity. They are not aware of the geographical and other limitations in the Social Security (FICA) tax, and upon the withholding provisions in chapter 24 of the IRC. They do not understand (as explained earlier in this article) that the FICA tax and the withholding provisions apply only within Puerto Rico, the Virgin Islands, Guam and American Samoa; that under chapter 24, withholding is not mandatory for either the employer or the employee, and that the withholding provisions apply ONLY to cases where BOTH the employer and the employee voluntarily agree to the withholding.<br /><br />If a non‑government employer considers NOT withholding when his employees demand their full pay and consults his accountant, tax lawyer or the IRS about the matter, his attention is usually called to IRC section 3403. This section is a psychological bombshell designed to intimidate the non-government employer into ignoring and defying any employee's refusal to agree to withholding. IRC section 3403 states:<br /><br /> <br /><br />Sec. 3403. Liability for tax.<br /><br />The employer shall be liable for the payment of the tax REQUIRED TO BE DEDUCTED AND WITHHELD UNDER THIS CHAPTER, and shall not be liable to any person for the amount of any such payment.<br /><br /> <br /><br />This section usually erroneously convinces non‑government employers that they are personally liable to pay to the IRS the amount the withholding tables specify EVEN IF THEY DO NOT WITHHOLD THE MONEY FROM THEIR EMPLOYEES PAY.<br /><br />Non-government employers rarely understand that the term "employer" used in this section does not apply to them because the term "employer" as defined in the withholding provisions, means ONLY FEDERAL GOVERNMENT RELATED AGENCIES AND INSTRUMENTALITIES (listed in section 3401(c) quoted earlier in this article).<br /><br />Even then, withholding applies ONLY within the four island possessions and then only when there is a VOLUNTARY MUTUAL AGREEMENT for withholding requested by the "employee" and agreed to by the "employer". Because of these facts, there is no way a non‑government employer within the 50 states can be required to withhold tax under chapter 24. He cannot be "LIABLE" for payment of the tax unless he voluntarily acts as an unpaid tax collector for the government.<br /><br /> <br />SUMMARY<br /><br />The provisions of the Constitution cited heretofore, under Article 1, Section 2, Clause 3 and Article 1, Section 9, Clause 4, prohibit any Federal direct tax on the people or their property within the States of the Union. If it were constitutionally lawful for the Federal government to impose upon us a direct tax on our wages in the fifty States of the Union without being in conflict with these constitutional limitations, why would all the above cited sections clearly show the VOLUNTARY nature of all withholding?<br /><br />Why, in fact, would the Federal government not have a clear and unambiguous single section in the IRC which would simply say that all of us who work for a living in this country are required to give Big Brother whatever portion of our earnings it decides to take? If such a law were constitutional, it would surely be included in the IRC. Why all the convoluted, complicated provisions showing geographical and other limitations and voluntary "requests" for withholding?<br /><br />The answer is clear: No such simple taxing statute is possible, because it is constitutionally prohibited to lay a Federal direct tax on the fruits of our labor inside the fifty States of the Union. All the provisions of the IRC and the implementing regulations are strictly limited in order to be in conformity with these constitutional limitations.<br /><br />As shown herein, the FICA tax imposed on workers under the provisions of section 3101 is a territorial income tax which applies ONLY in the four island possessions. The regulations implementing the withholding provisions in the IRC clearly show that all withholding is voluntary for all individuals ‑‑ both government employees, (under 3402(p)(l)(A)) and non‑government workers (under 3402(p)(3)). In order to institute withholding, a voluntary REQUEST must be made by the employee and ACCEPTANCE must be made by the employer.<br /><br />After studying these Code sections carefully, and understanding that they say what they mean and mean what they say, the complexity of the Code becomes much easier to unravel. Terms such as "United States", as defined in section 3121(e)(2), show the restricted meaning of "United States" in chapter 21 to mean the four island possessions only.<br /><br />A student of the Code will find that FIVE other definitions of the term "United States" therein: Sections 638(1), 927(d)(3), 3306(j)(2), 4612(a)(4) and 7701(a)(9), also define the term "United States" for RESTRICTED USE in various parts of the IRC.<br /><br />Each definition is different, in one or more ways, from the others as to the geographical boundaries included in the meaning of the term. But, as discussed previously, when a particular Code section intends to include "the fifty States" in its definition, it says so -- as in section 4612(a)(4). But, the term "United States" as defined in section 3121(e)(2) limits this FICA tax to the four island possessions.<br /><br />Because of the dispersed placement of Code sections defining COMMON, EVERYDAY WORDS THAT ARE USED AS LEGAL TERMS in the IRC, most people who read the Code without thorough study are unaware of the unique Code definitions of these terms. These definitions limit the applications of the tax laws so that they do not conflict with the Fifth or Thirteenth Amendments, or with the constitutional prohibition against unapportioned direct taxes inside the fifty States of the Union.<br /><br />The highly paid and well-trained attorneys who write the tax bills which are given to Congress for enactment are not dummies; they know very well the necessity of drafting these statutes in conformity with these Constitutional limitations forbidding direct taxation of the people within the fifty States.<br /><br />But, through careful framing of statutes and the use of confusing and misleading words, terms and definitions, they make the IRC almost impossible to understand without deep study. Such actions perpetuate the intentionally created and false popular belief that the Federal government has the constitutional authority to tax us directly in these 50 united States.<br /><br />But once these Code sections are carefully analyzed, one is reminded of the old adage: "Oh what a tangled web we weave when first we practice to deceive!"<br /><br />INFORM AMERICANS of their rights! Show this to your friends! Copy this article and distribute it.<br /><br /> <br /><br /> <br /><br /># # #Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-71544251464432611712008-12-17T18:49:00.003-06:002008-12-17T18:49:32.000-06:00<table valign="top" border="0" cellpadding="0" cellspacing="0" width="775"><tbody><tr valign="top"><td valign="top"><table valign="top" align="left" cellpadding="0" cellspacing="0" width="160"><tbody><tr><td style="padding-left: 5px;"><table valign="top" align="left" bg cellpadding="4" width="100%" style="color:#fcfcea;"><tbody><tr><td style="padding-left: 7px;"><strong><span class="DirectorySearch" style="color: black;">Home Categories:</span></strong> </td></tr> <tr> <td onmouseover="cOn(this);" onmouseout="cOut(this);" style="border: 1px solid rgb(252, 252, 234); padding-left: 7px; background-color: rgb(252, 252, 234);" onclick="location.href='index.cfm?Action=Library.&Topic=MN79'" bgcolor="#fcfcea"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN79" class="TopTermsMenu">Minnesota & Local Law</a> </td> </tr> <tr> <td onmouseover="cOn(this);" onmouseout="cOut(this);" style="border: 1px solid rgb(252, 252, 234); 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padding-left: 7px; background-color: rgb(252, 252, 234);" onclick="location.href='index.cfm?Action=Library.&Topic=MN140904'" bgcolor="#fcfcea"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN140904" class="TopTermsMenu">Services & Products for Lawyers</a> </td> </tr> <tr> <td onmouseover="cOn(this);" onmouseout="cOut(this);" style="border: 1px solid rgb(252, 252, 234); padding-left: 7px; background-color: rgb(252, 252, 234);" onclick="location.href='index.cfm?Action=Library.&Topic=MN102097'" bgcolor="#fcfcea"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN102097" class="TopTermsMenu">Pro Bono & Pro Se</a> </td> </tr> <tr> <td onmouseover="cOn(this);" onmouseout="cOut(this);" style="border: 1px solid rgb(252, 252, 234); padding-left: 7px; background-color: rgb(252, 252, 234);" onclick="location.href='index.cfm?Action=Library.&Topic=MN293378'" bgcolor="#fcfcea"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN293378" class="TopTermsMenu">Spanish Language Legal Resources</a> </td> </tr> <tr> <td><br /></td> </tr> </tbody></table> </td> </tr> </tbody></table> </td> <td width="10"> </td> <td style="border-right: 1px solid rgb(0, 42, 198);" bgcolor="#ffffff" width="605"> <table align="left" bgcolor="#ffffff" border="0" cellspacing="5" width="100%"> <tbody><tr valign="top"> </tr></tbody></table></td></tr></tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-13257591162733252482008-12-17T18:49:00.001-06:002008-12-17T18:49:12.642-06:00<table valign="top" border="0" cellpadding="4" cellspacing="2"><tbody><tr valign="top"><td valign="top"><span class="header" style="font-size: 16px; color: black;"> Federal Law</span> <blockquote> Find the law itself from the federal government bodies that create and publish it. The topics under this general heading are organized as wyou ould expect to find the sources of law presented in a law library. The Constitution, U.S. Code, Federal regulations, court cases, court rules, administrative decisions, etc. <p> Supplement these "primary" law sources with everything else in our collection. </p><p>Note: Our subscriber edition has more extensive topics and tens of thousands of additional resources compared to our public edition. </p></blockquote> <hr color="#002ac6" size="1" width="480"> </td> </tr> <tr valign="top"> <td align="left" valign="top" width="100%"> <strong>Sub-Categories:</strong> </td> </tr> <tr valign="top"> <td align="left" valign="top" width="100%"> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN101053">U.S. Constitution</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN298">U.S. Code</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN164286">Public Laws</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN188800">United States Statutes at Large</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN101051">Code of Federal Regulations</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN219682">Federal Register</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN76">U.S. Supreme Court Decisions</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN71">U.S. Court of Appeals Decisions (all circuits)</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN25">Federal Court Rules</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN69">Federal District Court Decisions</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN70">Federal Bankruptcy Court Decisions</a></li> </td> </tr> <tr> <td colspan="2"><br /></td> </tr> <tr> <td colspan="2"> <hr color="#002ac6" size="1" width="480"><br /><strong>Resources in this category:</strong> </td> </tr> <tr> <td colspan="2"> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.lawmoose.com/index.cfm?Action=Library.ShowSearchFederalLaw&CKS=MNLaw"> LawMoose Federal Law QuickLookUp</a> <blockquote>This page makes your federal legal research more convenient than ever by concentrating the forms and links you need to dig out U.S. Supreme Court Cases, Federal Court of Appeals Cases, U.S. Code, U.S. Tax Court Opinions, and Code of Federal Regulations sections. A LawMoose exclusive! </blockquote><br /><strong>See also:</strong> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN79">Minnesota & Local Law</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN91">Federal Government</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN127">Forms & Documents</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN88">Legal Reference</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN87">Legal Topics & Problems</a></li> <li style="color: rgb(0, 40, 188);"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=WI78">Similar resources in our Wisconsin Legal Reference Library</a></li></td></tr></tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-24255707474756319102008-12-17T18:34:00.001-06:002008-12-17T18:34:47.452-06:00<table valign="top" border="0" cellpadding="4" cellspacing="2"><tbody><tr valign="top"><td valign="top"><span class="header" style="font-size: 16px; color: black;"> Minnesota Pro Bono Resource Center</span><br /><hr color="#002ac6" size="1" width="480"> </td> </tr> <tr valign="top"> <td align="left" valign="top" width="100%"> <strong>Sub-Categories:</strong> </td> </tr> <tr valign="top"> <td align="left" valign="top" width="100%"> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN102108">Legal Ethics and Pro Bono</a></li> </td> </tr> <tr> <td colspan="2"><br /></td> </tr> <tr> <td colspan="2"> <hr color="#002ac6" size="1" width="480"><br /><strong>Resources in this category:</strong> </td> </tr> <tr> <td colspan="2"> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.cpbo.org/resources/displayResource.cfm?resourceID=1202"> 3M and Smrls Relationship</a> (CorporateProBono.org) <blockquote> Describes a joint venture between 3M and Southern Minnesota Regional Legal Services (SMRLS) to provide pro bono services, raise funds for legal services, and promote law firm and other corporate support. </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.irs.gov/advocate/article/0,,id=128793,00.html"> Contact a Low Income Taxpayer Clinic in Minnesota</a> (U.S. Department of the Treasury, Internal Revenue Service) <blockquote>"If you are a low income taxpayer who cannot afford professional tax assistance during audits of your federal income tax return, you may qualify for help from Low Income Taxpayer Clinics or other organizations that provide free assistance in tax disputes." </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.lawmoose.com/index.cfm?Action=MLPI.LocateArticles&MLPISearchType=articles&title=pro%20bono&author=&journal=&year=2003,2002,2001,2000,1999,1998,1997,1996,1995,1994,1993&subject=LEGAL%20SERVICES%2D%2DPro%20Bono&ArticleHasURL=0&CKS=MNLaw"> Minnesota Legal Articles About Pro Bono</a> <blockquote>Articles drawn from the Minnesota Legal Periodical Index. The articles this link retrieves span the period 1993 - present. If you want articles in the 1984-1992 time period, please use the Minnesota Legal Periodical Index Articles Finder and specify any earlier time period you wish or use other limiting selection criteria, such as periodical or author name. </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.kommerstad.org/volunteer_form.pdf"> Minnesota Multi-Profession Business Law Clinic Volunteer Form</a> (University of Minnesota Law School, Kommerstad Center for Business Law and Entrepreneurship) <blockquote> The Clinic is seeking alumni who practice in transactional business law as volunteers to supervise law students in the clinic. <p>According to "Business Law Clinic Forges New Path", an article appearing in the University of Minnesota Law School's Law Alumni News, Fall 2003, the goal of the Minnesota Multi-Profession Business Law Clinic is to provide transactional legal services to minority-owned businesses. Faegre & Benson has provided attorneys to supervise students and Lurie Beisikof Lapidus & Company provided supervising accountants. Clients come by referral from the Metropolitan Economic Development Association, a nonprofit assisting minority businesses. </p></blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.wmitchell.edu/resources/probono.html"> Minnesota Organizations Offering Pro Bono Services to Clients</a> (William Mitchell College of Law) <blockquote> </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.courts.state.mn.us/lprb/fc041999.html"> Pro Bono: It's Good and It's Good for You!</a> (Minnesota Office of Lawyers Professional Responsibility) <blockquote>Article by Patrick R. Burns that originally appeared in Minnesota Lawyer, April 19, 1999: "Lawyers have a virtual monopoly on access to the legal system. Because of this, it has long been believed that there is a corresponding obligation of the profession to help the disadvantaged in need of legal services. ... " </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.projusticemn.org/"> ProJusticeMN.org</a> (Pro Bono Net. Inc.) <blockquote> "Minnesota's online poverty law resource for anyone advising low-income or disadvantaged clients." <p>"Legal materials for attorneys serving low-income clients, including legal services and pro bono attorneys. Materials include pleadings, practice aids, links to statutes, etc., organized by topics common to low-income clients (such as housing, family law, SSI, etc.)." " </p></blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.minnhousingclinic.homestead.com/Index.html"> University of Minnesota Law School Housing Clinic</a> <blockquote>Supervised law students represent tenants "facing eviction, housing repair problems, privacy violations, utility shutoff and lockouts in Hennepin County Housing Court." <p> "The Clinic does not do its own intake. The Clinic takes its cases on referral from the Legal Aid Society of Minneapolis." </p></blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.volunteerlawyersnetwork.org/files/Clinic%20Resource%20Handbook%2006-18-07.doc"> Volunteer Lawyers Network Legal Advice Clinic Resource Handbook</a> (Volunteer Lawyers Network) <blockquote> It was a mere 34 pages in 2005. This version is 93 pages. </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www2.mnbar.org/benchandbar/2005/aug05/law_at_lrg.htm"> Working Effectively with Pro Bono Clients</a> (Bench & Bar of Minnesota) <blockquote>"All lawyers must strive to understand their client, communicate clearly and effectively, and help their client succeed in the legal system. Pro bono lawyers representing people in chronic poverty often will find that the concrete steps to achieving these goals play out in unfamiliar ways." <p> Collected tips from Minnesota lawyers on cultural and communications issues and explaining the legal system. </p></blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.cpbo.org/resources/bestPractices.cfm"> Corporate Pro Bono "Best Practices" Resources</a> (CorporateProBono.org) <blockquote> </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.aals.org/probono/probono.pdf"> Handbook on American Law School Pro Bono Programs</a> (Association of American Law Schools) <blockquote> 180 pages. </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.lri.lsc.gov/LRI/LSC_2007_Action_Plan_for_PAI.pdf"> Help Close the Justice Gap, Unleash the Power of Pro Bono</a> (Legal Services Corporation) <blockquote> 5 pages. </blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.irs.gov/advocate/article/0,,id=106991,00.html"> Low Income Taxpayer Clinics</a> (U.S. Department of the Treasury, Internal Revenue Service) <blockquote>"Low Income Taxpayer Clinics (LITCs) represent low income taxpayers before the Internal Revenue Service in audit, appeals, and collection issues, and federal tax litigation for free or for a nominal charge." <p> A list of such clinics is available in <a href="http://www.irs.gov/pub/irs-pdf/p4134.pdf">Publication 4134</a> </p></blockquote> <img src="http://www.lawmoose.com/Images/squareblack.gif" style="position: relative; left: -1px;" /> <a href="http://www.probono.net/aba_oppsguide.cfm"> National Pro Bono Opportunities Guide</a> (American Bar Association) <blockquote> </blockquote><br /><strong>See also:</strong> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN38">Minnesota Legal Aid & Pro Bono Lawyers</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN241">Minnesota State Court Forms</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN101433">Business and Non-Profit Corporations Forms & Documents</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN100037">Consumer Complaint Forms & Documents</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN101365">Consumer Law</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN101872">Family Law Forms & Documents</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN101072">Government Benefits Forms</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN100132">Immigration Forms & Documents</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN101088">Insurance Forms & Documents</a></li> <li style="color: rgb(0, 40, 188);" type="disc"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=MN100214">Poverty Law</a></li> <li style="color: rgb(0, 40, 188);"> <a href="http://www.lawmoose.com/index.cfm?Action=Library.&Topic=WI102106">Similar resources in our Wisconsin Legal Reference Library</a></li> </td> </tr> </tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-33113155247811845302008-12-10T15:18:00.000-06:002008-12-10T15:19:49.253-06:00http://app.education.state.mn.us/Directories/report_c3.jsp<p id="Breadcrumb" class="noprint"><a href="http://education.state.mn.us/mde/">Home</a>: <a href="http://education.state.mn.us/mde/About_MDE/">About MDE</a>: <a href="http://education.state.mn.us/mde/About_MDE/Directories/">Directories</a>: <strong>Districts</strong></p><br /><!-- Main Content --> <table border="0" width="741"> <tbody> <tr> <td width="40"> </td> <td colspan="3" align="center"> <h3>Alphabetical List of School Districts</h3></td></tr> <tr> <td width="40"> </td> <td colspan="3"><br /></td></tr> <tr> <td width="40"> </td> <td colspan="2"><b><u>NUMBER-TYPE</u></b></td> <td><strong><u>DISTRICT PHONE NUMBER</u></strong></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2396-01)</span></td> <td><span style="font-size:85%;">A.C.G.C. </span></td> <td align="center"><span style="font-size:85%;">(320) 857-2271</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4073-07)</span></td> <td><span style="font-size:85%;">ACADEMIA CESAR CHAVEZ CHARTER SCH. </span></td> <td align="center"><span style="font-size:85%;">(651) 778-2940</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4148-07)</span></td> <td><span style="font-size:85%;">ACADEMY OF BIOSCIENCES </span></td> <td align="center"><span style="font-size:85%;">(763) 571-5039</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4018-07)</span></td> <td><span style="font-size:85%;">ACHIEVE LANGUAGE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 738-4875</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2854-01)</span></td> <td><span style="font-size:85%;">ADA-BORUP PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 784-5310</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4135-07)</span></td> <td><span style="font-size:85%;">ADAM ABDULLE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(507) 252-5995</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0511-01)</span></td> <td><span style="font-size:85%;">ADRIAN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 483-2266</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4074-07)</span></td> <td><span style="font-size:85%;">AFSA HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 209-3910</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0001-01)</span></td> <td><span style="font-size:85%;">AITKIN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 927-2115</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0745-01)</span></td> <td><span style="font-size:85%;">ALBANY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 845-2171</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0241-01)</span></td> <td><span style="font-size:85%;">ALBERT LEA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 379-4800</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0242-01)</span></td> <td><span style="font-size:85%;">ALDEN-CONGER PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(507) 874-3240</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0206-01)</span></td> <td><span style="font-size:85%;">ALEXANDRIA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 762-2141</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0876-01)</span></td> <td><span style="font-size:85%;">ANNANDALE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 274-5602</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0011-01)</span></td> <td><span style="font-size:85%;">ANOKA-HENNEPIN PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(763) 506-1000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4091-07)</span></td> <td><span style="font-size:85%;">ARTECH </span></td> <td align="center"><span style="font-size:85%;">(507) 663-8806</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0261-01)</span></td> <td><span style="font-size:85%;">ASHBY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 747-2257</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4184-07)</span></td> <td><span style="font-size:85%;">ASPEN ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 986-5762</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4111-07)</span></td> <td><span style="font-size:85%;">AUGSBURG ACADEMY FOR HEALTH CAREERS</span></td> <td align="center"><span style="font-size:85%;">(612) 333-1614</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4067-07)</span></td> <td><span style="font-size:85%;">AURORA CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 870-3891</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0492-01)</span></td> <td><span style="font-size:85%;">AUSTIN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 433-0966</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4075-07)</span></td> <td><span style="font-size:85%;">AVALON SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 649-5495</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0676-01)</span></td> <td><span style="font-size:85%;">BADGER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 528-3201</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0162-01)</span></td> <td><span style="font-size:85%;">BAGLEY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 694-6184</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0411-01)</span></td> <td><span style="font-size:85%;">BALATON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 734-5601</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0146-01)</span></td> <td><span style="font-size:85%;">BARNESVILLE PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 354-2217</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0091-01)</span></td> <td><span style="font-size:85%;">BARNUM PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 389-6978</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0542-01)</span></td> <td><span style="font-size:85%;">BATTLE LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 864-5215</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4124-07)</span></td> <td><span style="font-size:85%;">BEACON ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(763) 546-9999</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4133-07)</span></td> <td><span style="font-size:85%;">BEACON PREPARATORY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(763) 546-9999</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0726-01)</span></td> <td><span style="font-size:85%;">BECKER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 261-4502</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2364-01)</span></td> <td><span style="font-size:85%;">BELGRADE-BROOTEN-ELROSA SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(320) 346-2278</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0716-01)</span></td> <td><span style="font-size:85%;">BELLE PLAINE PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(952) 873-2400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0371-01)</span></td> <td><span style="font-size:85%;">BELLINGHAM PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 568-2118</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0031-01)</span></td> <td><span style="font-size:85%;">BEMIDJI PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 333-3100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0777-01)</span></td> <td><span style="font-size:85%;">BENSON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 843-2710</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0786-01)</span></td> <td><span style="font-size:85%;">BERTHA-HEWITT PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 924-2500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4192-07)</span></td> <td><span style="font-size:85%;">BEST ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 221-8901</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0727-01)</span></td> <td><span style="font-size:85%;">BIG LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 262-2536</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4145-07)</span></td> <td><span style="font-size:85%;">BIRCH GROVE COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 663-0170</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2534-01)</span></td> <td><span style="font-size:85%;">BIRD ISLAND-OLIVIA-LAKE LILLIAN </span></td> <td align="center"><span style="font-size:85%;">(320) 523-1031</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0032-01)</span></td> <td><span style="font-size:85%;">BLACKDUCK PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 835-5200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0756-01)</span></td> <td><span style="font-size:85%;">BLOOMING PRAIRIE PUBLIC SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(507) 583-4426</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0271-01)</span></td> <td><span style="font-size:85%;">BLOOMINGTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 681-6400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2860-01)</span></td> <td><span style="font-size:85%;">BLUE EARTH AREA PUBLIC SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 526-3188</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4082-07)</span></td> <td><span style="font-size:85%;">BLUESKY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 642-0888</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4001-07)</span></td> <td><span style="font-size:85%;">BLUFFVIEW MONTESSORI </span></td> <td align="center"><span style="font-size:85%;">(507) 452-2807</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0314-01)</span></td> <td><span style="font-size:85%;">BRAHAM PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 396-3313</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0181-01)</span></td> <td><span style="font-size:85%;">BRAINERD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 454-6900</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0207-01)</span></td> <td><span style="font-size:85%;">BRANDON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 524-2263</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0846-01)</span></td> <td><span style="font-size:85%;">BRECKENRIDGE PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(218) 643-6822</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0513-01)</span></td> <td><span style="font-size:85%;">BREWSTER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 842-5951</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4189-07)</span></td> <td><span style="font-size:85%;">BRIGHT WATER ELEMENTARY </span></td> <td align="center"><span style="font-size:85%;">(612) 602-6410</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0286-01)</span></td> <td><span style="font-size:85%;">BROOKLYN CENTER SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 561-2120</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0787-01)</span></td> <td><span style="font-size:85%;">BROWERVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 594-2272</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0801-01)</span></td> <td><span style="font-size:85%;">BROWNS VALLEY PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(320) 695-2103</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2159-01)</span></td> <td><span style="font-size:85%;">BUFFALO LAKE-HECTOR SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(320) 848-2233</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0877-01)</span></td> <td><span style="font-size:85%;">BUFFALO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 682-5200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0191-01)</span></td> <td><span style="font-size:85%;">BURNSVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 707-2000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0836-01)</span></td> <td><span style="font-size:85%;">BUTTERFIELD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 956-2771</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0531-01)</span></td> <td><span style="font-size:85%;">BYRON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 775-2383</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0299-01)</span></td> <td><span style="font-size:85%;">CALEDONIA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 725-3053</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0911-01)</span></td> <td><span style="font-size:85%;">CAMBRIDGE-ISANTI PUBLIC SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(763) 689-6188</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0852-01)</span></td> <td><span style="font-size:85%;">CAMPBELL-TINTAH PUBLIC SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(218) 630-5311</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0891-01)</span></td> <td><span style="font-size:85%;">CANBY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 223-2001</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0252-01)</span></td> <td><span style="font-size:85%;">CANNON FALLS PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(507) 263-6800</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0093-01)</span></td> <td><span style="font-size:85%;">CARLTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 384-4225</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0115-01)</span></td> <td><span style="font-size:85%;">CASS LAKE-BENA PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(218) 335-2204</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2754-01)</span></td> <td><span style="font-size:85%;">CEDAR MOUNTAIN SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 249-5990</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4004-07)</span></td> <td><span style="font-size:85%;">CEDAR RIVERSIDE COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 664-1381</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0012-01)</span></td> <td><span style="font-size:85%;">CENTENNIAL PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 792-6000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0227-01)</span></td> <td><span style="font-size:85%;">CHATFIELD PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(507) 867-4210</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2144-01)</span></td> <td><span style="font-size:85%;">CHISAGO LAKES SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 213-2096</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0695-01)</span></td> <td><span style="font-size:85%;">CHISHOLM PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 254-5726</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0771-01)</span></td> <td><span style="font-size:85%;">CHOKIO-ALBERTA PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(320) 324-7131</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4000-07)</span></td> <td><span style="font-size:85%;">CITY ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(000) 000-0000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4172-07)</span></td> <td><span style="font-size:85%;">CLARKFIELD CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(320) 669-1995</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2311-01)</span></td> <td><span style="font-size:85%;">CLEARBROOK-GONVICK SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 776-3112</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0391-01)</span></td> <td><span style="font-size:85%;">CLEVELAND PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 931-5953</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0592-01)</span></td> <td><span style="font-size:85%;">CLIMAX PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 857-2385</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2888-01)</span></td> <td><span style="font-size:85%;">CLINTON-GRACEVILLE-BEARDSLEY </span></td> <td align="center"><span style="font-size:85%;">(320) 325-5282</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0094-01)</span></td> <td><span style="font-size:85%;">CLOQUET PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 879-6721</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4188-07)</span></td> <td><span style="font-size:85%;">COLOGNE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(000) 000-0000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0013-01)</span></td> <td><span style="font-size:85%;">COLUMBIA HEIGHTS PUBLIC SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(763) 528-4500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0081-01)</span></td> <td><span style="font-size:85%;">COMFREY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 877-3491</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4015-07)</span></td> <td><span style="font-size:85%;">COMMUNITY OF PEACE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 776-5151</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4181-07)</span></td> <td><span style="font-size:85%;">COMMUNITY SCHOOL OF EXCELLENCE </span></td> <td align="center"><span style="font-size:85%;">(651) 917-0073</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4035-07)</span></td> <td><span style="font-size:85%;">CONCORDIA CREATIVE LEARNING ACADEMY</span></td> <td align="center"><span style="font-size:85%;">(651) 793-6624</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0166-01)</span></td> <td><span style="font-size:85%;">COOK COUNTY PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(218) 387-2271</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0095-01)</span></td> <td><span style="font-size:85%;">CROMWELL-WRIGHT PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(218) 644-3737</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0593-01)</span></td> <td><span style="font-size:85%;">CROOKSTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 281-5313</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0182-01)</span></td> <td><span style="font-size:85%;">CROSBY-IRONTON PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 545-8801</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4059-07)</span></td> <td><span style="font-size:85%;">CROSSLAKE COMMUNITY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 692-5437</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4025-07)</span></td> <td><span style="font-size:85%;">CYBER VILLAGE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 523-7170</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4149-07)</span></td> <td><span style="font-size:85%;">CYGNUS ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(763) 323-0166</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0611-01)</span></td> <td><span style="font-size:85%;">CYRUS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 795-2216</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4123-07)</span></td> <td><span style="font-size:85%;">DAKOTA AREA COMMUNITY CHARTER SCH </span></td> <td align="center"><span style="font-size:85%;">(507) 643-6869</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0466-01)</span></td> <td><span style="font-size:85%;">DASSEL-COKATO PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(320) 286-4100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4185-07)</span></td> <td><span style="font-size:85%;">DAVINCI ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(763) 754-6577</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0378-01)</span></td> <td><span style="font-size:85%;">DAWSON-BOYD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 769-2955</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0317-01)</span></td> <td><span style="font-size:85%;">DEER RIVER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 246-2420</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0879-01)</span></td> <td><span style="font-size:85%;">DELANO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 972-3365</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0022-01)</span></td> <td><span style="font-size:85%;">DETROIT LAKES PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 847-9271</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2164-01)</span></td> <td><span style="font-size:85%;">DILWORTH-GLYNDON-FELTON </span></td> <td align="center"><span style="font-size:85%;">(218) 287-2371</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4081-07)</span></td> <td><span style="font-size:85%;">DISCOVERY PUBLIC SCHOOL FARIBAULT </span></td> <td align="center"><span style="font-size:85%;">(507) 331-5423</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0533-01)</span></td> <td><span style="font-size:85%;">DOVER-EYOTA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 545-2125</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4153-07)</span></td> <td><span style="font-size:85%;">DUGSI ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 642-0667</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0709-01)</span></td> <td><span style="font-size:85%;">DULUTH PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 336-8700</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4020-07)</span></td> <td><span style="font-size:85%;">DULUTH PUBLIC SCHOOLS ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(218) 728-9556</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4173-07)</span></td> <td><span style="font-size:85%;">DUNWOODY ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 490-4771</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4026-07)</span></td> <td><span style="font-size:85%;">E.C.H.O. CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 925-4143</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4122-07)</span></td> <td><span style="font-size:85%;">EAGLE RIDGE ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(952) 746-7760</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2759-01)</span></td> <td><span style="font-size:85%;">EAGLE VALLEY PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(218) 738-6442</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2580-01)</span></td> <td><span style="font-size:85%;">EAST CENTRAL SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 245-2289</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0595-01)</span></td> <td><span style="font-size:85%;">EAST GRAND FORKS PUBLIC SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(218) 773-3494</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(6067-62)</span></td> <td><span style="font-size:85%;">EAST METRO INTEGRATION DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 379-2700</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4166-07)</span></td> <td><span style="font-size:85%;">EAST RANGE ACADEMY OF TECH &SCIENCE</span></td> <td align="center"><span style="font-size:85%;">(218) 744-7965</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0112-01)</span></td> <td><span style="font-size:85%;">EASTERN CARVER COUNTY PUBLIC SCHOOL</span></td> <td align="center"><span style="font-size:85%;">(952) 556-6100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4028-07)</span></td> <td><span style="font-size:85%;">ECI' NOMPA WOONSPE </span></td> <td align="center"><span style="font-size:85%;">(507) 697-9055</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0272-01)</span></td> <td><span style="font-size:85%;">EDEN PRAIRIE PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(952) 975-7000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0463-01)</span></td> <td><span style="font-size:85%;">EDEN VALLEY-WATKINS SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(320) 453-6310</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0581-01)</span></td> <td><span style="font-size:85%;">EDGERTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 442-7881</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0273-01)</span></td> <td><span style="font-size:85%;">EDINA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 848-3900</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4151-07)</span></td> <td><span style="font-size:85%;">EDVISIONS OFF CAMPUS SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 248-3101</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4057-07)</span></td> <td><span style="font-size:85%;">EL COLEGIO CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 728-5728</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0728-01)</span></td> <td><span style="font-size:85%;">ELK RIVER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 241-3400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0514-01)</span></td> <td><span style="font-size:85%;">ELLSWORTH PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 967-2242</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0696-01)</span></td> <td><span style="font-size:85%;">ELY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 365-6166</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4012-07)</span></td> <td><span style="font-size:85%;">EMILY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 763-3401</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4180-07)</span></td> <td><span style="font-size:85%;">EMILY O. GOODRIDGE-GREY ACCELERATED</span></td> <td align="center"><span style="font-size:85%;">(612) 789-1372</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0099-01)</span></td> <td><span style="font-size:85%;">ESKO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 879-2969</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0208-01)</span></td> <td><span style="font-size:85%;">EVANSVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 948-2241</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2154-01)</span></td> <td><span style="font-size:85%;">EVELETH-GILBERT SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 744-7701</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4068-07)</span></td> <td><span style="font-size:85%;">EXCELL ACADEMY CHARTER </span></td> <td align="center"><span style="font-size:85%;">(763) 533-0500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4036-07)</span></td> <td><span style="font-size:85%;">FACE TO FACE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 772-5621</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2752-01)</span></td> <td><span style="font-size:85%;">FAIRMONT AREA SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 238-4234</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0656-01)</span></td> <td><span style="font-size:85%;">FARIBAULT PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 333-6016</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0192-01)</span></td> <td><span style="font-size:85%;">FARMINGTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 463-5000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0544-01)</span></td> <td><span style="font-size:85%;">FERGUS FALLS PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(218) 998-0544</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0599-01)</span></td> <td><span style="font-size:85%;">FERTILE-BELTRAMI SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 945-6933</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2198-01)</span></td> <td><span style="font-size:85%;">FILLMORE CENTRAL </span></td> <td align="center"><span style="font-size:85%;">(507) 765-3843</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0600-01)</span></td> <td><span style="font-size:85%;">FISHER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 891-4105</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0698-01)</span></td> <td><span style="font-size:85%;">FLOODWOOD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 476-2285</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0051-01)</span></td> <td><span style="font-size:85%;">FOLEY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 968-7175</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0831-01)</span></td> <td><span style="font-size:85%;">FOREST LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 982-8100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0601-01)</span></td> <td><span style="font-size:85%;">FOSSTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 435-6335</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4052-07)</span></td> <td><span style="font-size:85%;">FOUR DIRECTIONS CHARTER SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(612) 588-0183</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4113-07)</span></td> <td><span style="font-size:85%;">FRASER ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 465-8600</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0023-01)</span></td> <td><span style="font-size:85%;">FRAZEE-VERGAS PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 334-3181</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0014-01)</span></td> <td><span style="font-size:85%;">FRIDLEY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 502-5000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4079-07)</span></td> <td><span style="font-size:85%;">FRIENDSHIP ACDMY OF FINE ARTS CHTR.</span></td> <td align="center"><span style="font-size:85%;">(612) 879-6703</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0505-01)</span></td> <td><span style="font-size:85%;">FULDA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 425-2514</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2365-01)</span></td> <td><span style="font-size:85%;">G.F.W. </span></td> <td align="center"><span style="font-size:85%;">(507) 834-9813</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4108-07)</span></td> <td><span style="font-size:85%;">GENERAL JOHN VESSEY JR LEADERSHIP </span></td> <td align="center"><span style="font-size:85%;">(651) 776-8776</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4168-07)</span></td> <td><span style="font-size:85%;">GLACIAL HILLS ELEMENTARY </span></td> <td align="center"><span style="font-size:85%;">(320) 239-7233</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2859-01)</span></td> <td><span style="font-size:85%;">GLENCOE-SILVER LAKE SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(320) 864-2498</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2886-01)</span></td> <td><span style="font-size:85%;">GLENVILLE-EMMONS SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 448-2889</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4186-07)</span></td> <td><span style="font-size:85%;">GLOBAL ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(763) 404-8220</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0253-01)</span></td> <td><span style="font-size:85%;">GOODHUE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 923-4447</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0561-01)</span></td> <td><span style="font-size:85%;">GOODRIDGE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 378-4133</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2536-01)</span></td> <td><span style="font-size:85%;">GRANADA HUNTLEY-EAST CHAIN </span></td> <td align="center"><span style="font-size:85%;">(507) 447-2211</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0495-01)</span></td> <td><span style="font-size:85%;">GRAND MEADOW PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(507) 754-5318</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0318-01)</span></td> <td><span style="font-size:85%;">GRAND RAPIDS PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(218) 327-5704</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4100-07)</span></td> <td><span style="font-size:85%;">GREAT EXPECTATIONS </span></td> <td align="center"><span style="font-size:85%;">(218) 387-9322</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4048-07)</span></td> <td><span style="font-size:85%;">GREAT RIVER EDUCATION CENTER </span></td> <td align="center"><span style="font-size:85%;">(320) 258-3117</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4105-07)</span></td> <td><span style="font-size:85%;">GREAT RIVER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 305-2780</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4144-07)</span></td> <td><span style="font-size:85%;">GREEN ISLE COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 326-7144</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2683-01)</span></td> <td><span style="font-size:85%;">GREENBUSH-MIDDLE RIVER SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(218) 782-2231</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0316-01)</span></td> <td><span style="font-size:85%;">GREENWAY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 245-6500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0447-01)</span></td> <td><span style="font-size:85%;">GRYGLA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 294-6155</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0768-01)</span></td> <td><span style="font-size:85%;">HANCOCK PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 392-5622</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4085-07)</span></td> <td><span style="font-size:85%;">HARBOR CITY INTERNATIONAL CHARTER </span></td> <td align="center"><span style="font-size:85%;">(218) 722-7574</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4032-07)</span></td> <td><span style="font-size:85%;">HARVEST PREP SCHOOL/SEED ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 381-9743</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0200-01)</span></td> <td><span style="font-size:85%;">HASTINGS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 437-6111</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0150-01)</span></td> <td><span style="font-size:85%;">HAWLEY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 483-4647</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0203-01)</span></td> <td><span style="font-size:85%;">HAYFIELD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 477-3235</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0402-01)</span></td> <td><span style="font-size:85%;">HENDRICKS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 275-3116</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0545-01)</span></td> <td><span style="font-size:85%;">HENNING PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 583-2927</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0264-01)</span></td> <td><span style="font-size:85%;">HERMAN-NORCROSS SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 677-2291</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0700-01)</span></td> <td><span style="font-size:85%;">HERMANTOWN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 729-9313</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0330-01)</span></td> <td><span style="font-size:85%;">HERON LAKE-OKABENA SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 853-4507</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4170-07)</span></td> <td><span style="font-size:85%;">HIAWATHA LEADERSHIP ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 812-4198</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0701-01)</span></td> <td><span style="font-size:85%;">HIBBING PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 263-4850</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4039-07)</span></td> <td><span style="font-size:85%;">HIGH SCHOOL FOR RECORDING ARTS </span></td> <td align="center"><span style="font-size:85%;">(651) 287-0890</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4027-07)</span></td> <td><span style="font-size:85%;">HIGHER GROUND ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 645-1000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0002-01)</span></td> <td><span style="font-size:85%;">HILL CITY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 697-2394</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0671-01)</span></td> <td><span style="font-size:85%;">HILLS-BEAVER CREEK SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 962-3240</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2165-01)</span></td> <td><span style="font-size:85%;">HINCKLEY-FINLAYSON SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 384-6277</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4103-07)</span></td> <td><span style="font-size:85%;">HMONG ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(615) 209-8002</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0738-01)</span></td> <td><span style="font-size:85%;">HOLDINGFORD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 746-2196</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4070-07)</span></td> <td><span style="font-size:85%;">HOPE COMMUNITY ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 796-4500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0270-01)</span></td> <td><span style="font-size:85%;">HOPKINS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 988-4000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0294-01)</span></td> <td><span style="font-size:85%;">HOUSTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 896-5323</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2687-01)</span></td> <td><span style="font-size:85%;">HOWARD LAKE-WAVERLY-WINSTED </span></td> <td align="center"><span style="font-size:85%;">(320) 543-3521</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0423-01)</span></td> <td><span style="font-size:85%;">HUTCHINSON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 587-2860</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0361-01)</span></td> <td><span style="font-size:85%;">INTERNATIONAL FALLS SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(218) 283-8468</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4167-07)</span></td> <td><span style="font-size:85%;">INTERNATIONAL SPANISH LANGUAGE ACAD</span></td> <td align="center"><span style="font-size:85%;">(952) 746-6020</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0199-01)</span></td> <td><span style="font-size:85%;">INVER GROVE HEIGHTS SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(651) 306-7825</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0473-01)</span></td> <td><span style="font-size:85%;">ISLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 676-3146</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0403-01)</span></td> <td><span style="font-size:85%;">IVANHOE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 694-1540</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2895-01)</span></td> <td><span style="font-size:85%;">JACKSON COUNTY CENTRAL SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(507) 847-3608</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2835-01)</span></td> <td><span style="font-size:85%;">JANESVILLE-WALDORF-PEMBERTON </span></td> <td align="center"><span style="font-size:85%;">(507) 234-5478</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4031-07)</span></td> <td><span style="font-size:85%;">JENNINGS COMMUNITY LEARNING CENTER </span></td> <td align="center"><span style="font-size:85%;">(651) 649-5403</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0717-01)</span></td> <td><span style="font-size:85%;">JORDAN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 492-6200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4118-07)</span></td> <td><span style="font-size:85%;">KALEIDOSCOPE CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(763) 428-1890</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0204-01)</span></td> <td><span style="font-size:85%;">KASSON-MANTORVILLE SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(507) 634-1100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0036-01)</span></td> <td><span style="font-size:85%;">KELLIHER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 647-8286</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2172-01)</span></td> <td><span style="font-size:85%;">KENYON-WANAMINGO SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 824-2211</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0775-01)</span></td> <td><span style="font-size:85%;">KERKHOVEN-MURDOCK-SUNBURG </span></td> <td align="center"><span style="font-size:85%;">(320) 264-1411</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0739-01)</span></td> <td><span style="font-size:85%;">KIMBALL PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 398-5585</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2137-01)</span></td> <td><span style="font-size:85%;">KINGSLAND PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 346-7276</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4191-07)</span></td> <td><span style="font-size:85%;">KIPP MINNESOTA CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 859-7772</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2171-01)</span></td> <td><span style="font-size:85%;">KITTSON CENTRAL SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 843-3682</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2853-01)</span></td> <td><span style="font-size:85%;">LAC QUI PARLE VALLEY SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(320) 752-4205</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4054-07)</span></td> <td><span style="font-size:85%;">LACRESCENT MONTESSORI ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(507) 895-4054</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0300-01)</span></td> <td><span style="font-size:85%;">LACRESCENT-HOKAH SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 895-4484</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4050-07)</span></td> <td><span style="font-size:85%;">LAFAYETTE PUBLIC CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 228-8943</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0404-01)</span></td> <td><span style="font-size:85%;">LAKE BENTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 368-4241</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0813-01)</span></td> <td><span style="font-size:85%;">LAKE CITY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 345-2198</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2071-01)</span></td> <td><span style="font-size:85%;">LAKE CRYSTAL-WELLCOME MEMORIAL </span></td> <td align="center"><span style="font-size:85%;">(507) 726-2323</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0390-01)</span></td> <td><span style="font-size:85%;">LAKE OF THE WOODS SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 634-2735</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2889-01)</span></td> <td><span style="font-size:85%;">LAKE PARK AUDUBON SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 238-5914</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4046-07)</span></td> <td><span style="font-size:85%;">LAKE SUPERIOR HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 529-2468</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0381-01)</span></td> <td><span style="font-size:85%;">LAKE SUPERIOR PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 834-8216</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4045-07)</span></td> <td><span style="font-size:85%;">LAKES AREA CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(320) 859-5302</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4116-07)</span></td> <td><span style="font-size:85%;">LAKES INTERNATIONAL LANGUAGE ADMY </span></td> <td align="center"><span style="font-size:85%;">(651) 464-0771</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2167-01)</span></td> <td><span style="font-size:85%;">LAKEVIEW SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 423-5164</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0194-01)</span></td> <td><span style="font-size:85%;">LAKEVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 232-2000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0356-01)</span></td> <td><span style="font-size:85%;">LANCASTER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 762-5400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0229-01)</span></td> <td><span style="font-size:85%;">LANESBORO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 467-2229</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0306-01)</span></td> <td><span style="font-size:85%;">LAPORTE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 224-2288</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4164-07)</span></td> <td><span style="font-size:85%;">LAURA JEFFREY ACADEMY CHARTER </span></td> <td align="center"><span style="font-size:85%;">(651) 290-7683</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4163-07)</span></td> <td><span style="font-size:85%;">LEARNING FOR LEADERSHIP CHARTER </span></td> <td align="center"><span style="font-size:85%;">(612) 789-9598</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0392-01)</span></td> <td><span style="font-size:85%;">LECENTER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 357-6802</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0499-01)</span></td> <td><span style="font-size:85%;">LEROY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 324-5743</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0424-01)</span></td> <td><span style="font-size:85%;">LESTER PRAIRIE PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(320) 395-2521</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2397-01)</span></td> <td><span style="font-size:85%;">LESUEUR-HENDERSON SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 665-8828</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0857-01)</span></td> <td><span style="font-size:85%;">LEWISTON-ALTURA PUBLIC SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(507) 523-2191</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4104-07)</span></td> <td><span style="font-size:85%;">LIBERTY HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(763) 786-4799</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4131-07)</span></td> <td><span style="font-size:85%;">LIGHTHOUSE ACADEMY OF NATIONS </span></td> <td align="center"><span style="font-size:85%;">(612) 722-2555</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4178-07)</span></td> <td><span style="font-size:85%;">LINCOLN INTERNATIONAL SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 522-7027</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4183-07)</span></td> <td><span style="font-size:85%;">LIONSGATE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(000) 000-0000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0465-01)</span></td> <td><span style="font-size:85%;">LITCHFIELD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 693-2444</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0482-01)</span></td> <td><span style="font-size:85%;">LITTLE FALLS PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(320) 632-2002</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0362-01)</span></td> <td><span style="font-size:85%;">LITTLEFORK-BIG FALLS SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 278-6614</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2753-01)</span></td> <td><span style="font-size:85%;">LONG PRAIRIE-GREY EAGLE SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(320) 732-2194</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4175-07)</span></td> <td><span style="font-size:85%;">LONG TIENG ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 729-1142</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4139-07)</span></td> <td><span style="font-size:85%;">LOVEWORKS ACADEMY FOR ARTS </span></td> <td align="center"><span style="font-size:85%;">(763) 522-6830</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2184-01)</span></td> <td><span style="font-size:85%;">LUVERNE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 283-8088</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0497-01)</span></td> <td><span style="font-size:85%;">LYLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 325-4146</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0415-01)</span></td> <td><span style="font-size:85%;">LYND PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 865-4404</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2180-01)</span></td> <td><span style="font-size:85%;">M.A.C.C.R.A.Y. SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 847-2154</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0238-01)</span></td> <td><span style="font-size:85%;">MABEL-CANTON PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(507) 493-5423</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0837-01)</span></td> <td><span style="font-size:85%;">MADELIA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 642-3232</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0432-01)</span></td> <td><span style="font-size:85%;">MAHNOMEN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 935-2211</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0832-01)</span></td> <td><span style="font-size:85%;">MAHTOMEDI PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 407-2001</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4110-07)</span></td> <td><span style="font-size:85%;">MAIN STREET SCHOOL PERFORMING ARTS </span></td> <td align="center"><span style="font-size:85%;">(952) 224-1342</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0077-01)</span></td> <td><span style="font-size:85%;">MANKATO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 387-1868</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0881-01)</span></td> <td><span style="font-size:85%;">MAPLE LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 963-3171</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2135-01)</span></td> <td><span style="font-size:85%;">MAPLE RIVER SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 524-3915</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0441-01)</span></td> <td><span style="font-size:85%;">MARSHALL COUNTY CENTRAL SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(218) 874-8530</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0413-01)</span></td> <td><span style="font-size:85%;">MARSHALL PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 537-6924</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2448-01)</span></td> <td><span style="font-size:85%;">MARTIN COUNTY WEST SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 728-8276</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4043-07)</span></td> <td><span style="font-size:85%;">MATH & SCIENCE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 353-2317</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0004-01)</span></td> <td><span style="font-size:85%;">MCGREGOR PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 768-2111</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2887-01)</span></td> <td><span style="font-size:85%;">MCLEOD WEST PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 328-5214</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0763-01)</span></td> <td><span style="font-size:85%;">MEDFORD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 451-5250</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0740-01)</span></td> <td><span style="font-size:85%;">MELROSE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 256-4224</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0821-01)</span></td> <td><span style="font-size:85%;">MENAHGA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 564-4141</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2711-01)</span></td> <td><span style="font-size:85%;">MESABI EAST SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 229-3321</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4005-07)</span></td> <td><span style="font-size:85%;">METRO DEAF SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 224-3995</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(6065-62)</span></td> <td><span style="font-size:85%;">METROPOLITAN LEARNING ALLIANCE </span></td> <td align="center"><span style="font-size:85%;">(952) 858-9170</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4187-07)</span></td> <td><span style="font-size:85%;">MICHAEL FROME ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 274-5845</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0912-01)</span></td> <td><span style="font-size:85%;">MILACA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 982-7210</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4138-07)</span></td> <td><span style="font-size:85%;">MILROY AREA CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 336-2563</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0635-01)</span></td> <td><span style="font-size:85%;">MILROY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 336-2563</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4177-07)</span></td> <td><span style="font-size:85%;">MINISINAAKWAANG LEADERSHIP ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(218) 768-5301</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4115-07)</span></td> <td><span style="font-size:85%;">MINNEAPOLIS ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 455-1346</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0001-03)</span></td> <td><span style="font-size:85%;">MINNEAPOLIS PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(612) 668-0000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0414-01)</span></td> <td><span style="font-size:85%;">MINNEOTA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 872-6532</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4102-07)</span></td> <td><span style="font-size:85%;">MINNESOTA INTERNSHIP CENTER </span></td> <td align="center"><span style="font-size:85%;">(612) 722-5416</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4007-07)</span></td> <td><span style="font-size:85%;">MINNESOTA NEW COUNTRY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 248-3353</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4101-07)</span></td> <td><span style="font-size:85%;">MINNESOTA NORTH STAR ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 771-2000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4150-07)</span></td> <td><span style="font-size:85%;">MINNESOTA ONLINE HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 227-8499</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0160-70)</span></td> <td><span style="font-size:85%;">MINNESOTA STATE ACADEMIES </span></td> <td align="center"><span style="font-size:85%;">(507) 332-5400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4017-07)</span></td> <td><span style="font-size:85%;">MINNESOTA TRANSITIONS CHARTER SCH </span></td> <td align="center"><span style="font-size:85%;">(612) 722-9013</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0276-01)</span></td> <td><span style="font-size:85%;">MINNETONKA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 401-5000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2149-01)</span></td> <td><span style="font-size:85%;">MINNEWASKA SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 239-4820</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4078-07)</span></td> <td><span style="font-size:85%;">MN INTERNATIONAL MIDDLE CHARTER </span></td> <td align="center"><span style="font-size:85%;">(612) 821-6470</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0129-01)</span></td> <td><span style="font-size:85%;">MONTEVIDEO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 269-8833</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0394-01)</span></td> <td><span style="font-size:85%;">MONTGOMERY-LONSDALE SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(507) 364-8100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0882-01)</span></td> <td><span style="font-size:85%;">MONTICELLO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 272-2000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0152-01)</span></td> <td><span style="font-size:85%;">MOORHEAD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 284-3300</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0097-01)</span></td> <td><span style="font-size:85%;">MOOSE LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 485-4435</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0332-01)</span></td> <td><span style="font-size:85%;">MORA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 679-6200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0769-01)</span></td> <td><span style="font-size:85%;">MORRIS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 589-4840</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0621-01)</span></td> <td><span style="font-size:85%;">MOUNDS VIEW PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 621-6001</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0712-01)</span></td> <td><span style="font-size:85%;">MOUNTAIN IRON-BUHL SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 735-8271</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0173-01)</span></td> <td><span style="font-size:85%;">MOUNTAIN LAKE PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(507) 427-2325</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2169-01)</span></td> <td><span style="font-size:85%;">MURRAY COUNTY CENTRAL SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(507) 836-6183</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2168-01)</span></td> <td><span style="font-size:85%;">N.R.H.E.G. SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 465-3205</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(6078-62)</span></td> <td><span style="font-size:85%;">N.W.SUBURBAN INTEGRATION DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 416-3080</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0319-01)</span></td> <td><span style="font-size:85%;">NASHWAUK-KEEWATIN SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 885-2705</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4155-07)</span></td> <td><span style="font-size:85%;">NAYTAHWAUSH COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 935-5025</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4055-07)</span></td> <td><span style="font-size:85%;">NERSTRAND CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 333-6850</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0707-01)</span></td> <td><span style="font-size:85%;">NETT LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 757-3102</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0308-01)</span></td> <td><span style="font-size:85%;">NEVIS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 652-3500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4093-07)</span></td> <td><span style="font-size:85%;">NEW CENTURY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(320) 234-3660</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4089-07)</span></td> <td><span style="font-size:85%;">NEW CITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 623-3309</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4161-07)</span></td> <td><span style="font-size:85%;">NEW DISCOVERIES MONTESSORI ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(320) 234-6362</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4003-07)</span></td> <td><span style="font-size:85%;">NEW HEIGHTS SCHOOL, INC. </span></td> <td align="center"><span style="font-size:85%;">(651) 439-1962</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0345-01)</span></td> <td><span style="font-size:85%;">NEW LONDON-SPICER SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 354-2252</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4143-07)</span></td> <td><span style="font-size:85%;">NEW MILLENNIUM ACADEMY CHARTER SCH </span></td> <td align="center"><span style="font-size:85%;">(612) 377-6260</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0721-01)</span></td> <td><span style="font-size:85%;">NEW PRAGUE AREA SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(952) 758-1700</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4029-07)</span></td> <td><span style="font-size:85%;">NEW SPIRIT SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(651) 225-9177</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0088-01)</span></td> <td><span style="font-size:85%;">NEW ULM PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 359-8401</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4011-07)</span></td> <td><span style="font-size:85%;">NEW VISIONS CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 706-5566</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0553-01)</span></td> <td><span style="font-size:85%;">NEW YORK MILLS PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 385-4201</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0507-01)</span></td> <td><span style="font-size:85%;">NICOLLET PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 232-3411</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4171-07)</span></td> <td><span style="font-size:85%;">NOBLE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(763) 255-2460</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2215-01)</span></td> <td><span style="font-size:85%;">NORMAN COUNTY EAST SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 584-5151</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2527-01)</span></td> <td><span style="font-size:85%;">NORMAN COUNTY WEST SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 861-5800</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0138-01)</span></td> <td><span style="font-size:85%;">NORTH BRANCH PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(651) 674-1000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4053-07)</span></td> <td><span style="font-size:85%;">NORTH LAKES ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 982-2773</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4084-07)</span></td> <td><span style="font-size:85%;">NORTH SHORE COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 525-0663</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0622-01)</span></td> <td><span style="font-size:85%;">NORTH ST PAUL-MAPLEWOOD SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(651) 748-7410</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4146-07)</span></td> <td><span style="font-size:85%;">NORTHERN LIGHTS COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 492-4400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0659-01)</span></td> <td><span style="font-size:85%;">NORTHFIELD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 663-0629</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0118-01)</span></td> <td><span style="font-size:85%;">NORTHLAND COMMUNITY SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(218) 566-2351</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4049-07)</span></td> <td><span style="font-size:85%;">NORTHWEST PASSAGE HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 381-8264</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0108-01)</span></td> <td><span style="font-size:85%;">NORWOOD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 467-7000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4098-07)</span></td> <td><span style="font-size:85%;">NOVA CLASSICAL ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 227-8622</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4030-07)</span></td> <td><span style="font-size:85%;">ODYSSEY ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(763) 971-8200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0333-01)</span></td> <td><span style="font-size:85%;">OGILVIE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 272-5000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0627-01)</span></td> <td><span style="font-size:85%;">OKLEE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 796-5136</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0480-01)</span></td> <td><span style="font-size:85%;">ONAMIA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 532-4174</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0278-01)</span></td> <td><span style="font-size:85%;">ORONO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 449-8300</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0062-01)</span></td> <td><span style="font-size:85%;">ORTONVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 839-6181</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0213-01)</span></td> <td><span style="font-size:85%;">OSAKIS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 859-2191</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0279-01)</span></td> <td><span style="font-size:85%;">OSSEO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 391-7000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0761-01)</span></td> <td><span style="font-size:85%;">OWATONNA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 444-8601</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4008-07)</span></td> <td><span style="font-size:85%;">PACT CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(763) 712-4200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4141-07)</span></td> <td><span style="font-size:85%;">PAIDEIA ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(952) 953-6200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0309-01)</span></td> <td><span style="font-size:85%;">PARK RAPIDS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 237-6500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0547-01)</span></td> <td><span style="font-size:85%;">PARKERS PRAIRIE PUBLIC SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(218) 338-6011</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4097-07)</span></td> <td><span style="font-size:85%;">PARTNERSHIP ACADEMY, INC. </span></td> <td align="center"><span style="font-size:85%;">(612) 866-3630</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0741-01)</span></td> <td><span style="font-size:85%;">PAYNESVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 243-3410</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0548-01)</span></td> <td><span style="font-size:85%;">PELICAN RAPIDS PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 863-5910</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0186-01)</span></td> <td><span style="font-size:85%;">PEQUOT LAKES PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(218) 568-4996</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0549-01)</span></td> <td><span style="font-size:85%;">PERHAM PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 346-4501</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(1000-70)</span></td> <td><span style="font-size:85%;">PERPICH CENTER FOR ARTS EDUCATION </span></td> <td align="center"><span style="font-size:85%;">(763) 591-4719</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0484-01)</span></td> <td><span style="font-size:85%;">PIERZ PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 468-6458</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4080-07)</span></td> <td><span style="font-size:85%;">PILLAGER AREA CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 746-3875</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0116-01)</span></td> <td><span style="font-size:85%;">PILLAGER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 746-3772</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0578-01)</span></td> <td><span style="font-size:85%;">PINE CITY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 629-4000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4174-07)</span></td> <td><span style="font-size:85%;">PINE GROVE LEADERSHIP ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(320) 384-6970</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0255-01)</span></td> <td><span style="font-size:85%;">PINE ISLAND PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(507) 356-8326</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0025-01)</span></td> <td><span style="font-size:85%;">PINE POINT PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 573-4102</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2174-01)</span></td> <td><span style="font-size:85%;">PINE RIVER-BACKUS SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 587-4720</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2689-01)</span></td> <td><span style="font-size:85%;">PIPESTONE AREA SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 825-5861</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2899-01)</span></td> <td><span style="font-size:85%;">PLAINVIEW-ELGIN-MILLVILLE </span></td> <td align="center"><span style="font-size:85%;">(507) 534-3651</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0628-01)</span></td> <td><span style="font-size:85%;">PLUMMER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 465-4222</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4090-07)</span></td> <td><span style="font-size:85%;">PRAIRIE CREEK COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 645-9640</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4126-07)</span></td> <td><span style="font-size:85%;">PRAIRIE SEEDS ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(763) 450-1388</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4114-07)</span></td> <td><span style="font-size:85%;">PRESTIGE ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 465-8121</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0477-01)</span></td> <td><span style="font-size:85%;">PRINCETON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 389-2422</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0719-01)</span></td> <td><span style="font-size:85%;">PRIOR LAKE-SAVAGE AREA SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(952) 226-0000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0704-01)</span></td> <td><span style="font-size:85%;">PROCTOR PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 628-4934</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4182-07)</span></td> <td><span style="font-size:85%;">QUEST ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(952) 285-4100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0195-01)</span></td> <td><span style="font-size:85%;">RANDOLPH PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 263-2151</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4154-07)</span></td> <td><span style="font-size:85%;">RECOVERY SCHOOL OF SOUTHERN MN </span></td> <td align="center"><span style="font-size:85%;">(507) 835-0554</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0630-01)</span></td> <td><span style="font-size:85%;">RED LAKE FALLS PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 253-2139</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0038-01)</span></td> <td><span style="font-size:85%;">RED LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 679-3353</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2884-01)</span></td> <td><span style="font-size:85%;">RED ROCK CENTRAL SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 752-7361</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0256-01)</span></td> <td><span style="font-size:85%;">RED WING PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 385-4500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2897-01)</span></td> <td><span style="font-size:85%;">REDWOOD AREA SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 644-8064</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2890-01)</span></td> <td><span style="font-size:85%;">RENVILLE COUNTY WEST SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(320) 329-8362</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0280-01)</span></td> <td><span style="font-size:85%;">RICHFIELD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(612) 798-6010</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4083-07)</span></td> <td><span style="font-size:85%;">RIDGEWAY COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 454-9566</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4119-07)</span></td> <td><span style="font-size:85%;">RIVER HEIGHTS CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 457-7427</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4066-07)</span></td> <td><span style="font-size:85%;">RIVERBEND ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(507) 387-5524</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4064-07)</span></td> <td><span style="font-size:85%;">RIVERWAY LEARNING COMMUNITY CHTR </span></td> <td align="center"><span style="font-size:85%;">(507) 689-2844</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0281-01)</span></td> <td><span style="font-size:85%;">ROBBINSDALE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 504-8000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4056-07)</span></td> <td><span style="font-size:85%;">ROCHESTER OFF-CAMPUS CHARTER HIGH </span></td> <td align="center"><span style="font-size:85%;">(507) 282-3325</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0535-01)</span></td> <td><span style="font-size:85%;">ROCHESTER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 328-3000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0883-01)</span></td> <td><span style="font-size:85%;">ROCKFORD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 477-9165</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0750-01)</span></td> <td><span style="font-size:85%;">ROCORI PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 685-4901</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0682-01)</span></td> <td><span style="font-size:85%;">ROSEAU PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 463-1471</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0196-01)</span></td> <td><span style="font-size:85%;">ROSEMOUNT-APPLE VALLEY-EAGAN </span></td> <td align="center"><span style="font-size:85%;">(651) 423-7700</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0623-01)</span></td> <td><span style="font-size:85%;">ROSEVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 635-1600</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0850-01)</span></td> <td><span style="font-size:85%;">ROTHSAY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 867-2117</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0516-01)</span></td> <td><span style="font-size:85%;">ROUND LAKE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 945-8123</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0485-01)</span></td> <td><span style="font-size:85%;">ROYALTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 584-5531</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2902-01)</span></td> <td><span style="font-size:85%;">RTR PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(507) 247-5913</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0139-01)</span></td> <td><span style="font-size:85%;">RUSH CITY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 358-4855</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0239-01)</span></td> <td><span style="font-size:85%;">RUSHFORD-PETERSON PUBLIC SCHLS. </span></td> <td align="center"><span style="font-size:85%;">(507) 864-7785</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4087-07)</span></td> <td><span style="font-size:85%;">SAGE ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(763) 315-4020</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0748-01)</span></td> <td><span style="font-size:85%;">SARTELL-ST. STEPHEN SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(320) 656-3715</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0743-01)</span></td> <td><span style="font-size:85%;">SAUK CENTRE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 352-2284</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0047-01)</span></td> <td><span style="font-size:85%;">SAUK RAPIDS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 253-4703</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4058-07)</span></td> <td><span style="font-size:85%;">SCHOOLCRAFT LEARNING COMMUNITY CHTR</span></td> <td align="center"><span style="font-size:85%;">(218) 586-3284</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0820-01)</span></td> <td><span style="font-size:85%;">SEBEKA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 837-5101</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4159-07)</span></td> <td><span style="font-size:85%;">SEVEN HILLS CLASSICAL ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(952) 426-6000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0720-01)</span></td> <td><span style="font-size:85%;">SHAKOPEE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 496-5000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2310-01)</span></td> <td><span style="font-size:85%;">SIBLEY EAST SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 964-2292</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4006-07)</span></td> <td><span style="font-size:85%;">SKILLS FOR TOMORROW CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 647-6000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0084-01)</span></td> <td><span style="font-size:85%;">SLEEPY EYE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 794-7903</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4109-07)</span></td> <td><span style="font-size:85%;">SOBRIETY HIGH </span></td> <td align="center"><span style="font-size:85%;">(651) 773-8378</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4038-07)</span></td> <td><span style="font-size:85%;">SOJOURNER TRUTH ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(612) 588-3599</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0363-01)</span></td> <td><span style="font-size:85%;">SOUTH KOOCHICHING SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(188) 975-2772</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0006-03)</span></td> <td><span style="font-size:85%;">SOUTH ST. PAUL PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(651) 457-9400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0833-01)</span></td> <td><span style="font-size:85%;">SOUTH WASHINGTON COUNTY SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(651) 458-6201</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0500-01)</span></td> <td><span style="font-size:85%;">SOUTHLAND PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 582-3283</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4162-07)</span></td> <td><span style="font-size:85%;">SOUTHSIDE FAMILY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 872-8322</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4160-07)</span></td> <td><span style="font-size:85%;">SPECTRUM HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(763) 241-8703</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0297-01)</span></td> <td><span style="font-size:85%;">SPRING GROVE SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 498-3221</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0016-01)</span></td> <td><span style="font-size:85%;">SPRING LAKE PARK PUBLIC SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(763) 786-5570</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0085-01)</span></td> <td><span style="font-size:85%;">SPRINGFIELD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 723-4283</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4112-07)</span></td> <td><span style="font-size:85%;">ST PAUL CONSERVATORY PERFORMING ART</span></td> <td align="center"><span style="font-size:85%;">(651) 290-2225</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0282-01)</span></td> <td><span style="font-size:85%;">ST. ANTHONY-NEW BRIGHTON SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(612) 706-1000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0858-01)</span></td> <td><span style="font-size:85%;">ST. CHARLES PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 932-4423</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0075-01)</span></td> <td><span style="font-size:85%;">ST. CLAIR PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 245-3501</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0742-01)</span></td> <td><span style="font-size:85%;">ST. CLOUD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 253-9333</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4120-07)</span></td> <td><span style="font-size:85%;">ST. CROIX PREPARATORY ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 379-3160</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0015-01)</span></td> <td><span style="font-size:85%;">ST. FRANCIS PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 753-7059</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0840-01)</span></td> <td><span style="font-size:85%;">ST. JAMES PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 375-5974</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2142-01)</span></td> <td><span style="font-size:85%;">ST. LOUIS COUNTY SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 749-8130</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0283-01)</span></td> <td><span style="font-size:85%;">ST. LOUIS PARK PUBLIC SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(952) 928-6000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0885-01)</span></td> <td><span style="font-size:85%;">ST. MICHAEL-ALBERTVILLE SCHOOL DIST</span></td> <td align="center"><span style="font-size:85%;">(763) 497-3180</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0625-01)</span></td> <td><span style="font-size:85%;">ST. PAUL PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 767-8100</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0508-01)</span></td> <td><span style="font-size:85%;">ST. PETER PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 934-5703</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2170-01)</span></td> <td><span style="font-size:85%;">STAPLES-MOTLEY SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 894-2430</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2856-01)</span></td> <td><span style="font-size:85%;">STEPHEN-ARGYLE CENTRAL SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(218) 478-3315</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0534-01)</span></td> <td><span style="font-size:85%;">STEWARTVILLE PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(507) 533-1438</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0834-01)</span></td> <td><span style="font-size:85%;">STILLWATER AREA PUBLIC SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(651) 351-8301</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4169-07)</span></td> <td><span style="font-size:85%;">STONEBRIDGE COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 877-7400</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4142-07)</span></td> <td><span style="font-size:85%;">STRIDE ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(320) 230-5340</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4061-07)</span></td> <td><span style="font-size:85%;">STUDIO ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 529-1662</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4137-07)</span></td> <td><span style="font-size:85%;">SWAN RIVER MONTESSORI CHARTER SCH </span></td> <td align="center"><span style="font-size:85%;">(763) 271-7926</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0486-01)</span></td> <td><span style="font-size:85%;">SWANVILLE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 547-2431</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4099-07)</span></td> <td><span style="font-size:85%;">TAREK IBN ZIYAD ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 457-7072</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4127-07)</span></td> <td><span style="font-size:85%;">TEAM ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(507) 837-5149</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0564-01)</span></td> <td><span style="font-size:85%;">THIEF RIVER FALLS SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 681-8711</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0417-01)</span></td> <td><span style="font-size:85%;">TRACY PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 629-5504</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4106-07)</span></td> <td><span style="font-size:85%;">TREKNORTH HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(218) 444-1888</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2358-01)</span></td> <td><span style="font-size:85%;">TRI-COUNTY SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 436-2261</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4095-07)</span></td> <td><span style="font-size:85%;">TRIO WOLF CREEK DISTANCE LEARNING </span></td> <td align="center"><span style="font-size:85%;">(651) 213-2017</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2125-01)</span></td> <td><span style="font-size:85%;">TRITON SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 374-2192</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0458-01)</span></td> <td><span style="font-size:85%;">TRUMAN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 776-2111</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4042-07)</span></td> <td><span style="font-size:85%;">TWIN CITIES ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 205-4797</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4132-07)</span></td> <td><span style="font-size:85%;">TWIN CITIES ACADEMY HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 284-3528</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4152-07)</span></td> <td><span style="font-size:85%;">TWIN CITIES GERMAN IMMERSION CHRTR </span></td> <td align="center"><span style="font-size:85%;">(651) 492-7106</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4077-07)</span></td> <td><span style="font-size:85%;">TWIN CITIES INTERNATIONAL ELEM SCH.</span></td> <td align="center"><span style="font-size:85%;">(612) 821-6470</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4121-07)</span></td> <td><span style="font-size:85%;">UBAH MEDICAL ACADEMY CHARTER SCHOOL</span></td> <td align="center"><span style="font-size:85%;">(952) 988-4940</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0914-01)</span></td> <td><span style="font-size:85%;">ULEN-HITTERDAL PUBLIC SCHOOL DIST </span></td> <td align="center"><span style="font-size:85%;">(218) 596-8853</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0550-01)</span></td> <td><span style="font-size:85%;">UNDERWOOD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 826-6101</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2134-01)</span></td> <td><span style="font-size:85%;">UNITED SOUTH CENTRAL SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(507) 553-3134</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0487-01)</span></td> <td><span style="font-size:85%;">UPSALA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 573-2174</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4088-07)</span></td> <td><span style="font-size:85%;">URBAN ACADEMY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 215-9419</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(6072-62)</span></td> <td><span style="font-size:85%;">VALLEY CROSSING COMMUNITY SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(651) 702-5700</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0818-01)</span></td> <td><span style="font-size:85%;">VERNDALE PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 445-5184</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0706-01)</span></td> <td><span style="font-size:85%;">VIRGINIA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 742-3901</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4107-07)</span></td> <td><span style="font-size:85%;">VOYAGEURS EXPEDITIONARY </span></td> <td align="center"><span style="font-size:85%;">(218) 586-8347</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0811-01)</span></td> <td><span style="font-size:85%;">WABASHA-KELLOGG PUBLIC SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(651) 565-3559</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0640-01)</span></td> <td><span style="font-size:85%;">WABASSO PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 342-5114</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0110-01)</span></td> <td><span style="font-size:85%;">WACONIA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 442-0600</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2155-01)</span></td> <td><span style="font-size:85%;">WADENA-DEER CREEK SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 632-2155</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0113-01)</span></td> <td><span style="font-size:85%;">WALKER-HACKENSACK-AKELEY SCHL. DIST</span></td> <td align="center"><span style="font-size:85%;">(218) 547-4201</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2176-01)</span></td> <td><span style="font-size:85%;">WARREN-ALVARADO-OSLO SCHOOL DIST. </span></td> <td align="center"><span style="font-size:85%;">(218) 745-5393</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0690-01)</span></td> <td><span style="font-size:85%;">WARROAD PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 386-1472</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0829-01)</span></td> <td><span style="font-size:85%;">WASECA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 835-2500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4092-07)</span></td> <td><span style="font-size:85%;">WATERSHED HIGH SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(612) 871-4363</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0111-01)</span></td> <td><span style="font-size:85%;">WATERTOWN-MAYER PUBLIC SCHOOL DIST.</span></td> <td align="center"><span style="font-size:85%;">(952) 955-0200</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2143-01)</span></td> <td><span style="font-size:85%;">WATERVILLE-ELYSIAN-MORRISTOWN </span></td> <td align="center"><span style="font-size:85%;">(507) 362-4432</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0435-01)</span></td> <td><span style="font-size:85%;">WAUBUN PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 473-6106</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4176-07)</span></td> <td><span style="font-size:85%;">WAYNEWOOD SCHOOL OF HOPE </span></td> <td align="center"><span style="font-size:85%;">(651) 735-0628</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0284-01)</span></td> <td><span style="font-size:85%;">WAYZATA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(763) 745-5000</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2342-01)</span></td> <td><span style="font-size:85%;">WEST CENTRAL AREA </span></td> <td align="center"><span style="font-size:85%;">(320) 528-2650</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(6069-62)</span></td> <td><span style="font-size:85%;">WEST METRO EDUCATION PROGRAM </span></td> <td align="center"><span style="font-size:85%;">(952) 848-4097</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0197-01)</span></td> <td><span style="font-size:85%;">WEST ST. PAUL-MENDOTA HTS.-EAGAN </span></td> <td align="center"><span style="font-size:85%;">(651) 681-2396</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2898-01)</span></td> <td><span style="font-size:85%;">WESTBROOK-WALNUT GROVE SCHOOLS </span></td> <td align="center"><span style="font-size:85%;">(507) 274-5450</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0277-01)</span></td> <td><span style="font-size:85%;">WESTONKA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(952) 491-8001</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0803-01)</span></td> <td><span style="font-size:85%;">WHEATON AREA PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(320) 563-8283</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0624-01)</span></td> <td><span style="font-size:85%;">WHITE BEAR LAKE SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(651) 407-7500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0347-01)</span></td> <td><span style="font-size:85%;">WILLMAR PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(320) 231-8500</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0577-01)</span></td> <td><span style="font-size:85%;">WILLOW RIVER PUBLIC SCHOOL DISTRICT</span></td> <td align="center"><span style="font-size:85%;">(218) 372-3131</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2609-01)</span></td> <td><span style="font-size:85%;">WIN-E-MAC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 563-2900</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0177-01)</span></td> <td><span style="font-size:85%;">WINDOM PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 831-6901</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0861-01)</span></td> <td><span style="font-size:85%;">WINONA AREA PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 494-0861</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4086-07)</span></td> <td><span style="font-size:85%;">WOODSON INSTITUTE FOR EXCELLENCE CH</span></td> <td align="center"><span style="font-size:85%;">(612) 455-1611</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4016-07)</span></td> <td><span style="font-size:85%;">WORLD LEARNER CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(952) 368-7398</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4125-07)</span></td> <td><span style="font-size:85%;">WORTHINGTON AREA LANGUAGE ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(507) 683-2004</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0518-01)</span></td> <td><span style="font-size:85%;">WORTHINGTON PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 372-2172</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(0100-01)</span></td> <td><span style="font-size:85%;">WRENSHALL PUBLIC SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(218) 384-4274</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4072-07)</span></td> <td><span style="font-size:85%;">YANKTON COUNTRY CHARTER SCHOOL </span></td> <td align="center"><span style="font-size:85%;">(507) 734-2677</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2190-01)</span></td> <td><span style="font-size:85%;">YELLOW MEDICINE EAST </span></td> <td align="center"><span style="font-size:85%;">(320) 564-4081</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(4140-07)</span></td> <td><span style="font-size:85%;">YINGHUA ACADEMY </span></td> <td align="center"><span style="font-size:85%;">(651) 379-4112</span></td></tr> <tr> <td width="40"> </td> <td><span style="font-size:85%;">(2805-01)</span></td> <td><span style="font-size:85%;">ZUMBROTA-MAZEPPA SCHOOL DISTRICT </span></td> <td align="center"><span style="font-size:85%;">(507) 843-4080</span></td></tr></tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-35323412619238488032008-06-06T20:19:00.000-05:002008-06-06T20:20:24.956-05:00<p align="center"><span style="font-family:Monotype Corsiva;font-size:6;color:#800080;"><b>Archives</b></span></p> <p align="center"><span style="font-family:Arial;font-size:85%;color:#800080;">Partial Listing</span></p> <p align="center"> </p> <ul><li> <p align="left"><a 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align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/jewish_pespective.htm"><span style="font-family:Arial;font-size:85%;">A Jewish Perspective on GW Bush</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/short_history_of_watchtower.htm"><span style="font-family:Arial;font-size:85%;">A Short History of the Watchtower Organization</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/aidsasbiologicalpsychologicalwarfare.htm"><b><span style="font-family:Arial;font-size:85%;">AIDS As Biological & Psychological Warfare</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/aids_cure.htm"><b><span style="font-family:Arial;font-size:85%;">Aids Cure: Invented By Oklahoma Practitioner</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/aidstheuntoldstory.htm"><b><span style="font-family:Arial;font-size:85%;">Aids: The Untold Story</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/algore.htm"><b><span style="font-family:Arial;font-size:85%;">Al Gore</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/aliensinbible.htm"><b><span style="font-family:Arial;font-size:85%;">Aliens in the Bible !!!</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/alternatatives123.htm"><b><span style="font-family:Arial;font-size:85%;">ALTERNATIVES 1, 2, and 3</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/america_subversion_index.htm"><span style="font-family:Arial;font-size:85%;">America's Subversion: The Enemy Within</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/letter_erklarung.htm"><span style="font-family:Arial;font-size:85%;">An Open Letter: Watchtower Bible and Tract Society</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/anotherdarkchemtrailhypothesis.htm"><b><span style="font-family:Arial;font-size:85%;">Another Dark Chemtrail Hypothesis</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/are_the_illuminati_taking_over.htm"><span style="font-family:Arial;font-size:85%;">Are The Illuminati Taking Over The World?</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/arizonamakespreparationsforsecession.htm"><b><span style="font-family:Arial;font-size:85%;">Arizona Makes Preparations For Secession</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/author_of_bush_biography_dead.htm"><b><span style="font-family:Arial;font-size:85%;">Author of Bush Biography Commits 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Deception</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/billy_graham_vincent_peale.htm"><span style="font-family:Arial;font-size:85%;">Billy Graham and Norman Vincent Peale believe that Jesus Christ lied</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/biologicalwarfare.htm"><span style="font-family:Arial;font-size:85%;">Biological Warfare and the Implications of Biotechnology</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/tv_snooping.htm"><span style="font-family:Arial;font-size:85%;">Black Boxes and Marble Memorials Cable T. V. 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style="font-family:Arial;font-size:180%;">C</span></b></strong> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/californiademandsaksrifles.htm"><b><span style="font-family:Arial;font-size:85%;">California Demands All SKS Rifles Be Turned In</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/campussisyphus.htm"><b><span style="font-family:Arial;font-size:85%;">Campus Sisyphus</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/capitalshooter.htm"><b><span style="font-family:Arial;font-size:85%;">Capital Shooter Claims he has the Dirt on Clinton</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/capitalshootertimed.htm"><b><span style="font-family:Arial;font-size:85%;">Capital Shooting Conveniently Timed</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/carters_legacy.htm"><span style="font-family:Arial;font-size:85%;">Carter's True Legacy is Shocking</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/childreninthenewworldorder.htm"><b><span style="font-family:Arial;font-size:85%;">Children in the New World Order</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/cia_to_head_religion.htm"><span style="font-family:Arial;font-size:85%;">CIA Think Tank to Head Bush Religion Initiative</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/clinton_gun_campaign.htm"><b><span style="font-family:Arial;font-size:85%;">Clinton in Denver On Gun Campaign</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/clubofrome.htm"><b><span style="font-family:Arial;font-size:85%;">Club of Rome</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/cokeprobsmatchaspertame.htm"><span style="font-family:Arial;font-size:85%;">Coke Problems Match Aspertame Symptoms</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/committeof300.htm"><b><span style="font-family:Arial;font-size:85%;">Committee of 300</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/pagen_alter_contents.htm"><b><span style="font-family:Arial;font-size:85%;">Communion With the Gods The Pagan Altar of Freemasonry</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/congress_mcfadden.htm"><span style="font-family:Arial;font-size:85%;">Congress McFadden Brought Formal Charges Against the Federal Reserve</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/cancerandpolio.htm"><b><span style="font-family:Arial;font-size:85%;">Contaminated Polio Vaccine Linked To Cancer</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/Dial%20Protected" onclick="if(confirm('WebStripper Dial Protection\n\nAre you sure you want to open the page http://www.hardtruth.topcities.com/cosmicconflictintroduction.htm?\n\n(To alter dial protection settings open Options|options in WebStripper)')) {href='http://www.hardtruth.topcities.com/cosmicconflictintroduction.htm'}else{href='javascript:void(0)'}" webstripperwas="http://www.hardtruth.topcities.com/cosmicconflictintroduction.htm"><b><span style="font-family:Arial;font-size:85%;">Cosmic Conflict Defined: Introduction</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/council_of_trent.htm"><b><span style="font-family:Arial;font-size:85%;">Council Of Trent</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/the_crimes_of_mena.htm"><span style="font-family:Arial;font-size:85%;">Crimes of Mena: The Suppressed Article</span></a></b> </p></li><li> <p align="left"><strong><b><a href="http://www.theforbiddenknowledge.com/hardtruth/crocodile_dundee.htm"><span style="font-family:Arial;font-size:85%;">CROCODILE DUNDEE KILLED BY GUN-CONFISCATING POLICE</span></a></b></strong> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/cultist_definition_reno.htm"><b><span style="font-family:Arial;font-size:85%;">Cultist Definition by Janet Reno, Attorney General USA</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/cult_of_the_serpent.htm"><span style="font-family:Arial;font-size:85%;">Cult of the Serpent</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">D</span></b></strong> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/demonicimageatdemocraticdebate.htm"><span style="font-family:Arial;font-size:85%;">Demonic Image at the Democratic Debate</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/first_born.htm"><b><span style="font-family:Arial;font-size:85%;">Destruction of the Firstborn: Abortions Hidden Agenda</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/destruction_of_the_trade_centers.htm"><b><span style="font-family:Arial;font-size:85%;">Destruction of the Trade Centers: Occult Symbolism Indicates Enemies Within Our Own Government</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/detention_camps.htm.netzip"><span style="font-family:Arial;font-size:85%;">Detention Camps</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/moon_walk.htm"><span style="font-family:Arial;font-size:85%;">Did Man Really Walk on the Moon?</span></a></b> </p></li><li> <p align="left"><b><span style="font-family:Arial;font-size:85%;"><a href="http://www.theforbiddenknowledge.com/hardtruth/digital_angel.htm">Digital Angel: The New Eye in the Sky</a></span></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/dirtywatchtowersecrets.htm"><b><span style="font-family:Arial;font-size:85%;">Dirty Secrets Of The Watchtower And Bible Tract Society</span></b></a> </p></li><li> <p align="left"><b><span style="font-family:Arial;"> </span></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;font-size:180%;">E</span></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/english_reporter.htm"><span style="font-family:Arial;font-size:85%;">English Reporter Reveals Depth of Media and Government Treachery in the U.S.</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/enviromentalprotectionagency.htm"><b><span style="font-family:Arial;font-size:85%;">Environmental Protection Agency</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/stealing_elections.htm"><span style="font-family:Arial;font-size:85%;">Everything you need to know about stealing elections</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/nasa_knows_ufos.htm"><span style="font-family:Arial;font-size:85%;">Ex-Nasa Worker Say Space Agency Knows About UFO's</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/etexposurelaw.htm"><b><span style="font-family:Arial;font-size:85%;">Extra-terrestrial Exposure Law</span></b></a> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;"> <span style="font-size:180%;">F</span></span></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/powerless_jailer.htm"><span style="font-family:Arial;font-size:85%;">Fear is a Powerless Jailer! Get Out of Jail Now!!</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/fema_executive_orders.htm"><span style="font-family:Arial;font-size:85%;">FEMA Executive Orders</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/sensible_gun_plan.htm"><span style="font-family:Arial;font-size:85%;">Finally, A Sensible Gun Registration Plan</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/witchcraft_tie_freemasonry.htm"><span style="font-family:Arial;font-size:85%;">FORMER ILLUMINIST WITCH REVEALS STRONG WITCHCRAFT TIE TO FREEMASONRY</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">G</span></b></strong> </p></li><li> <p align="left"><a target="_blank" href="http://www.theforbiddenknowledge.com/hardtruth/georgia_guil_bill.htm"><basefont><b><span style="font-family:Arial;font-size:85%;">Georgia: Bill to replace electric chair with guillotine</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/george_bushjr_13.htm"><b><span style="font-family:Arial;font-size:85%;">George Bush Jr. And the Number 13</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/global2000report.htm"><b><span style="font-family:Arial;font-size:85%;">Global 2000 Report</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/global_warming.htm"><span style="font-family:Arial;font-size:85%;">Global Warming Claims Based on False Data</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/antiamericangroups.htm"><b><span style="font-family:Arial;font-size:85%;">Groups Promoting A Globalist, Anti-American Agenda</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/antiamericangroupspt2.htm"><b><span style="font-family:Arial;font-size:85%;">Groups Promoting A Globalist Anti-American Agenda pt2</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/ground_pentrating_radar.htm"><b><span style="font-family:Arial;font-size:85%;">Ground Penetrating Radar Finds Hidden Cities</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/godswhowalkamongus.htm"><span style="font-family:Arial;font-size:85%;">Gods Who Walk Among Us</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">H</span></b></strong> </p></li><li> <p align="left"><b><span style="font-family:Arial;"> <a href="http://www.theforbiddenknowledge.com/hardtruth/halloween_deaths.htm"><span style="font-size:85%;">Halloween Deaths: Satanic Ritual Murders or Natural Causes?</span></a></span></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;font-size:180%;">I</span></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/illuminatiprotocols.htm"><b><span style="font-family:Arial;font-size:85%;">Illuminati Protocols</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/33rd_degree_masons.htm"><b><span style="font-family:Arial;font-size:85%;">Initial List of 33rd Degree Masons</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/aliensindenver.htm"><b><span style="font-family:Arial;font-size:85%;">Interview with Alex Christopher on The Denver Airport</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/cars_run_on_tapwater.htm"><span style="font-family:Arial;font-size:85%;">Inventor Claims Cars Can Run on Tap water</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;font-size:180%;">J</span></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/newworldorderart.htm"><span style="font-family:Arial;font-size:85%;">John Hopkins University and the New World Order</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/proof_of_conspiracy.htm"><span style="font-family:Arial;font-size:85%;">John Robison's Proof of a Conspiracy</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/justice_rehnquist.htm"><b><span style="font-family:Arial;font-size:85%;">JUSTICE WILLIAM H. REHNQUIST'S ABUSE OF HISTORY</span></b></a> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;font-size:180%;">K</span></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/kennethcopeland33rddegreefreemason.htm"><span style="font-family:Arial;font-size:85%;">Kenneth Copeland 33rd Degree Freemason Exposed</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/kenneth_copland2.htm"><span style="font-family:Arial;font-size:85%;">Kenneth Copeland: "God Is Both Male & Female"</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;font-size:180%;">L</span></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/lettersonthemasonicinstitutionjohnqadams.htm"><span style="font-family:Arial;font-size:85%;">LETTERS ON THE MASONIC INSTITUTION. BY JOHN QUINCY ADAMS</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/lucifers_network_1.htm"><b><span style="font-family:Arial;font-size:85%;">LUCIFER'S Network: Master’s Of The New World Order</span></b></a> </p></li></ul> <p align="left"> </p><p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;font-size:180%;">M</span></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/bodies_for_transplants.htm"><span style="font-family:Arial;font-size:85%;">Make all bodies available for transplants, says professor</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/masonsstatueofliberty.htm"><b><span style="font-family:Arial;font-size:85%;">Masons Statue of Liberty</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/masonicquotations.htm"><span style="font-family:Arial;font-size:85%;">Masonic Quotations</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/mittechnology.htm"><b><span style="font-family:Arial;font-size:85%;">Massachusetts Institute of Technology</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/microchips_in_babies.htm"><span style="font-family:Arial;font-size:85%;">Microchips in Babies</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/microchipped_population.htm"><span style="font-family:Arial;font-size:85%;">Microchipped Population</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/modern_concentration_camps.htm"><span style="font-family:Arial;font-size:85%;">Modern Concentration Camps</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/more_skull_and_bones.htm"><span style="font-family:Arial;font-size:85%;">More Skull and Bones</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/mormonslds.htm"><b><span style="font-family:Arial;font-size:85%;">Mormons (LDS)</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/masonic_party.htm"><span style="font-family:Arial;font-size:85%;">Murchinson's Masonic Party</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">N</span></b></strong> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/operation_blue_beam.htm"><span style="font-family:Arial;font-size:85%;">NASA's Project Blue Beam-Details Exposed</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/nationalopioncenter.htm"><b><span style="font-family:Arial;font-size:85%;">National Opinion Research Center</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/nazis_and_the_grays.htm"><span style="font-family:Arial;font-size:85%;">Nazis And The Grays</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/nsa_abandons.htm"><span style="font-family:Arial;font-size:85%;">NSA abandons wondrous stuff</span></a></b> </p></li></ul> <p align="left"> </p><p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">O</span></b></strong> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/operationgardenplot.htm"><b><span style="font-family:Arial;font-size:85%;">Operation Garden Plot The United States Civil Disturbance Plan 55</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/operationpaperclip.htm"><b><span style="font-family:Arial;font-size:85%;">Operation Paperclip</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/orderofgarter.htm"><b><span style="font-family:Arial;font-size:85%;">Order Of The Garter</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/childreninthenewworldorder.htm"><span style="font-family:Arial;font-size:85%;">OUR CHILDREN IN THE NEW WORLD ORDER</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><b><span style="font-family:Arial;font-size:180%;">P</span></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/prince_hassan.htm"><b><span style="font-family:Arial;font-size:85%;">Prince Hassan named head of Club of Rome</span></b></a> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">R</span></b></strong> </p></li><li> <p align="left"><strong><b><a href="http://www.theforbiddenknowledge.com/hardtruth/red_cross_nazis.htm"><span style="font-family:Arial;font-size:85%;">Red Cross Admits it Helped Mengal and Other Nazi's Flee</span></a></b></strong> </p></li><li> <p align="left"><strong><b><a href="http://www.theforbiddenknowledge.com/hardtruth/revalation_prophecy.htm"><span style="font-family:Arial;font-size:85%;">Revelation Prophecy: Guillotine Executions</span></a></b></strong> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/roevswades.htm"><b><span style="font-family:Arial;font-size:85%;">Roe vs. Wades Dirty Little Secret</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/ronald_reagan_ufo.htm"><span style="font-family:Arial;font-size:85%;">Ronald Reagan's Obsession With An Alien Invasion</span></a></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">S</span></b></strong> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/satanic_subversion.htm"><span style="font-family:Arial;font-size:85%;">Satanic Subversion of the U.S. Military</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/charles_duke_on_1933.htm"><b><span style="font-family:Arial;font-size:85%;">Senator Charles Duke : The Day Our Constitution Was Stolen</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/alfred_kinsey.htm"><b><span style="font-family:Arial;font-size:85%;">SEX EXPERIMENTS OF ALFRED KINSEY</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/ok_masonic_bombing.htm"><span style="font-family:Arial;font-size:85%;">Sinister Masonic secrets of the Oklahoma City bombing</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/silentweaponsforquietwars.htm"><b><span style="font-family:Arial;font-size:85%;">Silent Weapons For A Quiet War</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/skullandbones.htm"><b><span style="font-family:Arial;font-size:85%;">Skull and Bones</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/chronology_societies.htm"><span style="font-family:Arial;font-size:85%;">SOME CHRONOLOGY OF SECRET SOCIETIES</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/systemsdevelopcorp.htm"><b><span style="font-family:Arial;font-size:85%;">Systems Development Corporation</span></b></a> </p></li><li> <p align="left"><b><span style="font-family:Arial;"> </span></b> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">T</span></b></strong> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/tavistochumanrelations.htm"><b><span style="font-family:Arial;font-size:85%;">Tavistock Institute Of Human Relations</span></b></a> </p></li><li> <p align="left"><a target="_blank" href="http://www.theforbiddenknowledge.com/hardtruth/Dial%20Protected" onclick="if(confirm('WebStripper Dial Protection\n\nAre you sure you want to open the page file:///D:/Wake%20Up%20America/ten_bodies.htm?\n\n(To alter dial protection settings open Options|options in WebStripper)')) {href='file:///D:/Wake%20Up%20America/ten_bodies.htm'}else{href='javascript:void(0)'}" webstripperwas="file:///D:/Wake%20Up%20America/ten_bodies.htm"><b><span style="font-family:Arial;font-size:85%;">Ten Bodies Found Under Ben Franklin's Home</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/abortion_breast_cancer.htm"><span style="font-family:Arial;font-size:85%;">The Abortion and Breast Cancer Link: America's Best Kept Secret</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/aliens_of_the_golden_dawn.htm"><span style="font-family:Arial;font-size:85%;">The Aliens of the Golden Dawn</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/calculate_the_number.htm"><span style="font-family:Arial;font-size:85%;">The Bible gives us 42 signs of the Antichrist</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/the_bush_cheney_drug_empire.htm"><span style="font-family:Arial;font-size:85%;">The Bush and Cheney Drug Empire</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/cancer_business.htm"><span style="font-family:Arial;font-size:85%;">The Cancer Business</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/clintonbodycount.htm"><b><span style="font-family:Arial;font-size:85%;">The Clinton Body Count</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/clintonbodycountupdate.htm"><b><span style="font-family:Arial;font-size:85%;">The Clinton Body Count Updated</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/conspiracy_to_disarm_all_americans.htm"><span style="font-family:Arial;font-size:85%;">THE CONSPIRACY TO DISARM ALL AMERICAN CITIZENS BY THE YEAR 2000</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/council_on_foriegn_relations.htm"><span style="font-family:Arial;font-size:85%;">The Council on Foreign Relations and The New World Order</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/deception_billy_graham.htm"><b><span style="font-family:Arial;font-size:85%;">The Deception of Billy Graham</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/diana_document.htm"><span style="font-family:Arial;font-size:85%;">The Diana Document</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/effects_of_fluoride.htm"><span style="font-family:Arial;font-size:85%;">The Effects of Fluoride on the Brain</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/32nd_degree_ritual.htm"><span style="font-family:Arial;font-size:85%;">The Freemasons 32nd degree ritual from the Authentic Scottish Rite Ritual</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/freemasonic_destruction.htm"><b><span style="font-family:Arial;font-size:85%;">The Freemasonic Destruction of Western Civilization</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/greatwhitebrotherhood.htm"><b><span style="font-family:Arial;font-size:85%;">The Great White Brotherhood</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/initiateofflames.htm"><b><span style="font-family:Arial;font-size:85%;">The Initiates of the Flame</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/thegeorgiaguidestones.htm"><b><span style="font-family:Arial;font-size:85%;">The Georgia Guidestones</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/svali_index.htm"><span style="font-family:Arial;font-size:85%;">THE ILLUMINATI: INTERVIEW WITH EX ILLUMINATI PROGRAMMER</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/lies_britanica.htm"><span style="font-family:Arial;font-size:85%;">The Lies and Fallacies of the Encyclopedia Britannica</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/the_microchip_and_mark_of_the_beast.htm"><span style="font-family:Arial;font-size:85%;">The Microchip and the "Mark of the Beast"</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/blackpope.htm"><b><span style="font-family:Arial;font-size:85%;">The Most Powerful Man In The World? 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Operation Mockingbird</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/resnick_interview_peter_kawaja.htm"><span style="font-family:Arial;font-size:85%;">The Resnick Interview with Peter Kawaja</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/Dial%20Protected" onclick="if(confirm('WebStripper Dial Protection\n\nAre you sure you want to open the page file:///D:/Wake%20Up%20America/secret_usaf_exploration_of_space.htm?\n\n(To alter dial protection settings open Options|options in WebStripper)')) {href='file:///D:/Wake%20Up%20America/secret_usaf_exploration_of_space.htm'}else{href='javascript:void(0)'}" webstripperwas="file:///D:/Wake%20Up%20America/secret_usaf_exploration_of_space.htm"><span style="font-family:Arial;font-size:85%;">THE SECRET USAF EXPLORATION OF SPACE</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/income_tax_protestor_executed.htm"><span style="font-family:Arial;font-size:85%;">THE STORY OF GORDON KAHL</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/technetronicera.htm"><b><span style="font-family:Arial;font-size:85%;">The Technetronic Era</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/complete_disarmament.htm"><span style="font-family:Arial;font-size:85%;">The United States Program for General and</span></a></b><a href="http://www.theforbiddenknowledge.com/hardtruth/complete_disarmament.htm"> <b><span style="font-family:Arial;font-size:85%;color:#000000;">Complete Disarmament in a Peaceful World</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/thirteen_number_of_rebellion.htm"><span style="font-family:Arial;font-size:85%;">Thirteen: The Number of Rebellion</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/thulesociety.htm"><b><span style="font-family:Arial;font-size:85%;">Thule Society</span></b></a> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">U</span></b></strong> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/ufosightingsbyastronauts.htm"><b><span style="font-family:Arial;font-size:85%;">UFO Sightings by Astronauts</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/uspresidentasmasons.htm"><b><span style="font-family:Arial;font-size:85%;">U.S. Presidents And The Masonic Power Structure</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/uspresidentasmasonspt2.htm"><b><span style="font-family:Arial;font-size:85%;">U.S. Presidents And The Masonic Power Structure Pt 2</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/uspresidentasmasonspt3.htm"><b><span style="font-family:Arial;font-size:85%;">U.S. Presidents And The Masonic Power Structure Pt 3</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/uspresidentasmasonspt4.htm"><b><span style="font-family:Arial;font-size:85%;">United States Presidents and the Masonic Power Structure Pt 4</span></b></a> </p></li><li> <p align="left"> </p></li></ul> <p align="left"> </p><ul><li> <p align="left"><strong><b><span style="font-family:Arial;font-size:180%;">W</span></b></strong> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/waltdisney.htm"><b><span style="font-family:Arial;font-size:85%;">Walt Disney Inc</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/war_on_truth.htm"><b><span style="font-family:Arial;font-size:85%;">WAR ON TRUTH The Secret Battle for the American Mind</span></b></a> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/watchtowerthecriticalyears.htm"><b><span style="font-family:Arial;font-size:85%;">Watchtower: The Critical Years</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/more_bohemian.htm"><span style="font-family:Arial;font-size:85%;">What do George Schultz, Merv Griffin and Ronald Reagan Have in Common?</span></a></b> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/running_america.htm"><span style="font-family:Arial;font-size:85%;">Who is Running America?</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/whowasmel.htm"><b><span style="font-family:Arial;font-size:85%;">Who was Melchizedek?</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/philander_knoxx.htm"><span style="font-family:Arial;font-size:85%;">Who Was Philander Knox?</span></a></b> </p></li><li> <p align="left"><a href="http://www.theforbiddenknowledge.com/hardtruth/eisenhower_witness_background.htm"><b><span style="font-family:Arial;font-size:85%;">Why Eisenhower Hid His Jehovah's Witness Background</span></b></a> </p></li><li> <p align="left"><b><a href="http://www.theforbiddenknowledge.com/hardtruth/ibm_666.htm"><span style="font-family:Arial;font-size:85%;">Will I.B.M. Provide The Mark of The Beast?</span></a></b> </p></li></ul> <p align="left"> </p><blockquote> <p align="left"><span style="font-family:Arial;font-size:85%;color:#000000;"> </span><span style="font-family:Arial;font-size:85%;color:#800080;"><b>Two</b></span><span style="font-family:Arial;font-size:85%;color:#000000;"> tourists were driving through Louisiana. As they approached Natchitoches, they started arguing about the pronunciation of the town. They argued back and forth until they finally stopped for lunch.
<br />
<br /> As they stood at the counter, one tourist asked the blonde employee, "Before we order, could you please settle an argument for us? Would you please pronounce where we are... very slowly?"
<br />
<br /> The blonde girl leaned over the counter and said, "Burrrrrrrr, gerrrrrrr, Kiiiiing."</span></p> </blockquote>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-23123381348095420392008-06-06T20:14:00.001-05:002008-06-06T20:14:44.614-05:00<h1> Matters of Gravity </h1> <h2> The newsletter of the American Physical Society <a href="http://gravity.phys.psu.edu/%7Etggweb/">Topical Group in Gravitation</a></h2><h2> <p> </p></h2><h4> Get Matters of Gravity on your Palm Pilot, Windows CE or web enabled cell phone! go to <a href="http://www.avantgo.com/">http://www.avantgo.com</a> <p> Notice: Matters of Gravity is now hosted at Oakland University. For issues starting in the fall of 2006 on go to <a href="http://www.oakland.edu/physics/Gravity.htm"> http://www.oakland.edu/physics/Gravity.htm</a> </p><li> <a href="http://www.phys.lsu.edu/mog/mog27/index.html"> Number 27, Spring 2006</a>, <a href="http://www.phys.lsu.edu/mog/mog27/mog27.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog27/mog27.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog27.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog26/index.html"> Number 26, Fall 2005</a>, <a href="http://www.phys.lsu.edu/mog/mog26/mog26.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog26/mog26.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog26.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog25/index.html"> Number 25, Spring 2005</a>, <a href="http://www.phys.lsu.edu/mog/mog25/mog25.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog25/mog25.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog25.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog24/index.html"> Number 24, Fall 2004</a>, <a href="http://www.phys.lsu.edu/mog/mog24/mog24.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog24/mog24.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog24.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog23/mog23.html"> Number 23, Spring 2004</a>, <a href="http://www.phys.lsu.edu/mog/mog23/mog23.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog23/mog23.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog23.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog22/mog22.html"> Number 22, Fall 2003</a>, <a href="http://www.phys.lsu.edu/mog/mog22/mog22.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog22/mog22.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog22.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog21/mog21.html"> Number 21, Spring 2003</a>, <a href="http://www.phys.lsu.edu/mog/mog21/mog21.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog21/mog21.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog21.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog20/mog20.html"> Number 20, Fall 2002</a>, <a href="http://www.phys.lsu.edu/mog/mog20/mog20.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog20/mog20.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog20.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog19/mog19.html"> Number 19, Spring 2002</a>, <a href="http://www.phys.lsu.edu/mog/mog19/mog19.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog19/mog19.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog19.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog18/mog18.html"> Number 18, Fall 2001, ***ANNIVERSARY EDITION***</a>, <a href="http://www.phys.lsu.edu/mog/mog18/mog18.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog18/mog18.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog18.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog17/mog17.html"> Number 17, Spring 2001</a>, <a href="http://www.phys.lsu.edu/mog/mog17/mog17.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog17/mog17.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog17.pdf"> pdf </a> </li><li><a href="http://www.phys.lsu.edu/mog/mog16/mog16.html"> Number 16, Fall 2000</a>, <a href="http://www.phys.lsu.edu/mog/mog16/mog16.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog16/mog16.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog16.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog15/mog15.html"> Number 15, Spring 2000</a>, <a href="http://www.phys.lsu.edu/mog/mog15/mog15.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog15/mog15.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog15.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog14/mog14.html"> Number 14, Fall 1999</a>, <a href="http://www.phys.lsu.edu/mog/mog14/mog14.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog14/mog14.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog14.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog13/mog13.html"> Number 13, Spring 1999</a>, <a href="http://www.phys.lsu.edu/mog/mog13/mog13.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog13/mog13.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog13.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog12/mog12.html"> Number 12, Fall 1998</a>, <a href="http://www.phys.lsu.edu/mog/mog12/mog12.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog12/mog12.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog12.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog11/mog11.html"> Number 11, Spring 1998</a>, <a href="http://www.phys.lsu.edu/mog/mog11/mog11.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog11/mog11.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog11.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog10/mog10.html"> Number 10, Fall 1997</a>, <a href="http://www.phys.lsu.edu/mog/mog10/mog10.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog10/mog10.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog10.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog9/mog9.html"> Number 9, Spring 1997</a>, <a href="http://www.phys.lsu.edu/mog/mog9/mog9.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog9/mog9.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog9.pdf"> pdf </a> </li><li> <a href="http://www.phys.lsu.edu/mog/mog8/mog8.html"> Number 8, Fall 1996</a>, <a href="http://www.phys.lsu.edu/mog/mog8/mog8.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog8/mog8.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog8.pdf"> pdf </a> </li><li> Number 7, Spring 1996, <a href="http://www.phys.lsu.edu/mog/mog7.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog7.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog7.pdf"> pdf </a> </li><li> Number 6, Fall 1995, <a href="http://www.phys.lsu.edu/mog/mog6.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog6.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog6.pdf"> pdf </a> </li><li> Number 5, Spring 1995, <a href="http://www.phys.lsu.edu/mog/mog5.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog5.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog5.pdf"> pdf </a> </li><li> Number 4, Fall 1994, <a href="http://www.phys.lsu.edu/mog/mog4.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog4.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog4.pdf"> pdf </a> </li><li> Number 3, Spring 1994, <a href="http://www.phys.lsu.edu/mog/mog3.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog3.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog3.pdf"> pdf </a> </li><li> Number 2, Fall 1993, <a href="http://www.phys.lsu.edu/mog/mog2.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog2.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog2.pdf"> pdf </a> </li><li> Number 1, Fall 1991, <a href="http://www.phys.lsu.edu/mog/mog1.ps">Postscript </a>, <a href="http://www.phys.lsu.edu/mog/mog1.tex"> TeX </a>, <a href="http://www.phys.lsu.edu/mog/pdf/mog1.pdf"> pdf </a> </li></h4>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-82810298381328420792008-06-06T19:58:00.000-05:002008-06-06T19:59:25.340-05:00<center><h2>General Systems, Gravitation, and the Unified Field Theory</h2></center><p align="center">A Collection of Original Papers, Tables, and Diagrams on General Systems, Fractals, Cosmology, Unified Field Theory, Gravity, the Weak Force, Physics and Metaphysics</p><p align="center">by John A. Gowan</p><p align="center"><b>PAPERS</b></p><ul><p> <l1><b>Unified Field Theory</b></l1></p><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/appendix1.html">Symmetry Principles of the Unified Field Theory (a "Theory of Everything") - Part I</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/appendix2.html">Symmetry Principles of the Unified Field Theory (a "Theory of Everything") - Part 2</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/trintxt.html">Principles of the Unified Field Theory: A Tetrahedral Model</a>; <a href="http://www.people.cornell.edu/pages/jag8/commentary.html">(Postscript and Commentary)</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/spacesum.html">Synopsis of the Unification Theory: The System of Spacetime</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/matter.html">Synopsis of the Unification Theory: The System of Matter</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/gauge11.html">Global-Local Gauge Symmetries and the "Tetrahedron Model"</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/gauge5.html">Global-Local Gauge Symmetries: Material Effects of Local Gauge Symmetries</a><br /><l1> <a href="http://www.people.cornell.edu/pages/jag8/standard.html">The "Tetrahedron Model" vs the "Standard Model" of Physics</a> </l1></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>Gravitation</b></l1><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/gravity.html">A Description of Gravitation</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/gauge12.html">Global-Local Gauge Symmetries in Gravitation</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/double.html">The Double Conservation Role of Gravity: Symmetry vs Entropy</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/12points.html">12 Summary Points Concerning Gravity</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/equival.html">Extending Einstein's "Equivalence Principle"</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/conversion.html">The Conversion of Space to Time</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/lightfield.html">"Dark Energy": Does Light Produce a Gravitational Field?</a></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>Cosmology</b></l1><ul><l1> <a href="http://www.people.cornell.edu/pages/jag8/spacetxt.html">A Spacetime Map of the Universe: Implications for Cosmology</a> (text)<br /><l1> <a href="http://www.people.cornell.edu/pages/jag8/spacemap.gif">A Spacetime Map of the Universe</a> (diagram)<br /><l1><a href="http://www.people.cornell.edu/pages/jag8/greene.html">The "Spacetime Map" as a Model of Juan Maldacena's 5-Dimensional Holographic Universe</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/elements.html">Commentary on the Physical Parameters of the "Spacetime Map"</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/inflation.html">The Connection Between "Inflation" and the "Big Crunch"</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/strings.html">The Connection Between "String" Theory and the "Spacetime Map"</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/14gyr.gif">A Graph of the 14 Gyr Cosmos Expanding with and without Gravity</a></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>Entropy</b></l1><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/thermo.html">Gravity, Entropy, and Thermodynamics</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/stored.html">Spatial vs Temporal Entropy</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/currents.html">Currents of Entropy and Symmetry</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/timetrain.html">The "Time Train"</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/proton.html">The Half-Life of Proton Decay and its Relation to the "Heat Death" of the Universe</a><br /></l1></l1></l1></l1></l1></ul><l1><b>Fractal Organization of Nature</b></l1><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/table.html">The Fractal Organization of Nature</a> (table)<br /><l1><a href="http://www.people.cornell.edu/pages/jag8/microphs.html">Part 1: Microphysical Realm</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/biophs.html">Part 2: Biophysical Realm</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/astrophs.html">Part 3: Astrophysical Realm</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/intuit.html">Part 4: Metaphysical Realm - Intuitive Mode</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/rational.html">Part 5: Metaphysical Realm - Rational Mode</a> <br /><l1> <a href="http://www.people.cornell.edu/pages/jag8/information.html">Part 6: Summary: Nature's Fractal Pathway (Patterns in Nature)</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/darwin.html">Origin of Life: Newton, Darwin, and the Abundance of Life in the Universe</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/fractalcom.html">Commentary on the Metaphysical Realm (rational mode)</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/human.html">The Human Connection</a></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>Information</b></l1><ul><l1> <a href="http://www.people.cornell.edu/pages/jag8/path.html">The Information Pathway</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/chardin.html">Teilhard de Chardin - Prophet of the Information Age</a><br /><l1> <a href="http://www.people.cornell.edu/pages/jag8/origin.html">The Origin of Matter and Information</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/causal.html">Causality vs Information</a></l1></l1></l1></l1></ul><l1><b>Weak Force, Intermediate Vector Bosons ("IVBs")</b></l1><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/weakforce.pdf">The "W" Intermediate Vector Boson and the Weak Force Mechanism</a> (pdf file)<br /><l1><a href="http://www.people.cornell.edu/pages/jag8/weakforce.html">The "W" Intermediate Vector Boson and the Weak Force Mechanism</a> (html file)<br /><l1><a href="http://www.people.cornell.edu/pages/jag8/gauge13.html">Global-Local Gauge Symmetries of the Weak Force</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/identity.html">The Weak Force: Identity or Number Charge; Neutrinos</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/wbridge.html">The Weak Force "W" IVB (Intermediate Vector Boson): a Bridge Between Symmetric (2-D) and Asymmetric (4-D) Reality</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/quarks.html">The Short-Range or "Particle" Forces</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/higgsx.html">The "Higgs" Boson vs the Spacetime Metric</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/higgs.html">The Higgs Boson vs the Weak Force IVBs (Intermediate Vector Bosons): Part I</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/higgsy.html">The Higgs Boson and the Weak Force IVBs (Intermediate Vector Bosons): Parts II and III</a></l1></l1></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>Misc. Papers on Entropy and Gravitation</b></l1><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/rationale.html">A Rationale for Gravitation</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/tetra8.html">The Connection Between Gravitation, Time, Entropy, and Symmetry</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/tetra7.html">The Connection Between Entropy and Symmetry</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/tetra11.html">Time and Entropy</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/tetra10.html">Gravity and Symmetry</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/Time.html">The Origin of Gravitation: Time and the Conservation of Energy</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/parameters.html">Parameters of Entropy and Gravity</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/convert.html">The Origin of Time and Space</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect17.html">The Function and Energetics of Entropy</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/motion.html">The Intrinsic Motions of Time, Space, and Gravity</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/matmotion.html">The Intrinsic Motions of Matter</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/twins.html">Traveling Twin Paradox: Covariance of Space and Time</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/feynman.html">Feynman Diagrams and "Time's Arrow"</a><br /> <l1><a href="http://www.people.cornell.edu/pages/jag8/heat.html">"Heat" as the Currency of Work</a></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>General Systems and Metaphysics</b></l1><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/symtalk1.html">General System Principles of the Unified Field Theory (Part 1)</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/symtalk2.html">General System Principles of the Unified Field Theory (Part II)</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/trintxtcut.html">Synopsis of the Tetrahedron Model of the Unified Field Theory</a><br /><l1><a href="http://www.csun.edu/edpsy/Gowan">Trance, Art, Creativity: An Investigation of the Numinous Element and the Metaphysical Realm. A book by Prof. J. C. Gowan Sr. </a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/Dodd.html">Stewart C. Dodd's 4x4 Mathematical General System Matrix</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/principles.html">Spiritual and Scientific Principles of the Tetrahedron Cosmic Energy Model</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/3book3.html">The Grail and Hourglass Diagrams</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/shaman.html">A General Systems Analysis of the Creative Process in Nature</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/immortal.html">Is There Life After Death?</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/love.html">A Rationale for Love in the Cosmos</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/humancycle.html">Human Development and Life Stages General Systems Models</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/deBroglie.html">de Broglie Matter Waves and the Evolution of Consciousness </a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/vermont.html">The 4 Social Principles Tetrahedron: An Exercise in General System Modeling</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/overgrail.html">An Overview of the Astrological System of the Grail Diagrams</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/signtext.html">Text for the Sun Sign Table (The "Sun Signs" of Astrology: Part One)</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/earthair.html">Text for the Sun Sign Table (The "Sun Signs" of Astrology: Part Two)</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/aqualife.html">Aquarius and the Origin of Life</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/astrostudy.html">General Systems and Astrology: A Study</a></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>Introduction to the Papers</b></l1><ul><l1><a href="http://www.people.cornell.edu/pages/jag8/sect1.html">Section I: Unification</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect2.html">Section II: Gravitation</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect3.html">Section III: Fractals</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect4.html">Section IV: Weak Force</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect5.html">Section V: Cosmology</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect6.html">Section VI: Information</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect7.html">Section VII: Entropy</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect8.html">Section VIII: General Systems, Complex Systems</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect9.html">Section IX: Symmetry: Noether`s Theorem and Einstein's "Interval"</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect10.html">Section X: Conservation</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect11.html">Section XI: Religion and Science</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect12.html">Section XII: Man's Role in Nature</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect13.html">Section XIII: The Sun Archetype</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect14.html">Section XIV: Causality</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/3book5.html">Section XV: Chronology of Papers and Ideas</a><br /><l1><a href="http://www.people.cornell.edu/pages/jag8/sect16.html">Section XVI: The Higgs Boson</a> </l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></l1></ul><l1><b>E-Book:</b></l1><ul><l1> <a href="http://www.people.cornell.edu/pages/jag8/bookcontents.html">General Systems and a "Theory of Everything": Essays on Physics and the Nature of Reality</a></l1></ul></ul> <l1><b><a href="http://www.people.cornell.edu/pages/jag8/TandD.html">Tables and Diagrams</a></b> (links)<br /><l1><b><a href="http://www.people.cornell.edu/pages/jag8/author.html">Author's Biography</a></b><br /></l1></l1><p align="center"><i>What we see is not Nature, but Nature exposed to our method of questioning</i> - W. C. Heisenberg </p><p align="center">The conceptual basis of the Unified Field Theory as presented in these pages is summarized below:</p><blockquote> "Noether's Theorem" states that in a multicomponent field such as the electromagnetic field (or the metric field of spacetime), symmetries are associated with conservation laws. In matter, light's symmetries are conserved by charge and spin; in spacetime, by inertial and gravitational forces. All forms of energy originate as light; matter carries charges which are the symmetry (and entropy) debts of the light which created it. Charges produce forces which act to return the material system to its original symmetric state, repaying matter's symmetry/entropy debts. Repayment is exampled by any spontaneous interaction producing net free energy, including: chemical reactions and matter-antimatter annihilation reactions; radioactivity, particle and proton decay; the nucleosynthetic pathway of stars, and Hawking's "quantum radiance" of black holes. Identifying the broken symmetries of light associated with each of the 4 charges and forces of physics is the first step toward a conceptual unification. <i>The charges of matter are the symmetry debts of light.</i> Charge invariance is the key to the local action of the forces.</blockquote> See: the "Tetrahedron Model" (<a href="http://www.people.cornell.edu/pages/jag8/tetranew41.gif">simple version</a>) (<a href="http://www.people.cornell.edu/pages/jag8/tetraz1.gif">complete version</a>). <p> E-Mail: johngowan@earthlink.net<br />jag8@cornell.edu<br />Website URL: http://www.people.cornell.edu/pages/jag8/index.html<br /> </p>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-71807713595336889202008-05-31T21:28:00.001-05:002008-05-31T21:28:49.040-05:00<img src="http://www.areadownload.com/index_file/header1.gif" border="0" height="50" width="141" /> <table border="0" cellpadding="0" cellspacing="0" height="44" width="100%"><tbody><tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1906-1917.htm">from 1906 to 1917</a></td></tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td></tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1918-1927.htm">from 1918 to 1927</a></td></tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td></tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1928-1934.htm">from 1928 to 1934</a></td> </tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td> </tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1935-1938.htm">from 1935 to 1938</a></td> </tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td> </tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1939-1941.htm">from 1939 to 1941</a></td> </tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td> </tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1942-1943.htm">from 1942 to 1943</a></td> </tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td> </tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1944-1945.htm">from 1944 to 1945</a></td> </tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td> </tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1946-1950.htm">from 1946 to 1950</a></td> </tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td> </tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1951-1955.htm">from 1951 to 1955</a></td> </tr> <tr> <td colspan="3" height="6"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="1" /></td> </tr> <tr> <td height="13"> <img alt="" src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="18" /></td> <td height="13" valign="top"> <img alt="::" src="http://www.areadownload.com/index_file/db.gif" height="13" width="14" /></td> <td height="13"> <img src="http://www.areadownload.com/index_file/spacer.gif" height="1" width="2" /></td> <td height="13" width="100%"> <a class="ft_sidelinks" href="http://www.areadownload.com/movie-1956-1975.htm">from 1956 to 1975</a></td></tr></tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-32862659443661214072008-05-29T19:19:00.001-05:002008-05-29T19:19:37.044-05:00<a href="http://clerk.house.gov/legislative/rules110/rule12.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule12.html</a><br />Rules of The House of Representatives of The United States<br />RULE XII: RECEIPT AND REFERRAL OF MEASURES AND MATTERS<br />Messages<br />1. Messages received from the Senate, or from the President, shall be entered on the Journal and published in the Congressional Record of the proceedings of that day.<br />Referral 2. (a) The Speaker shall refer each bill, resolution, or other matter that relates to a subject listed under a standing committee named in clause 1 of rule X in accordance with the provisions of this clause.<br />(b) The Speaker shall refer matters under paragraph (a) in such manner as to ensure to the maximum extent feasible that each committee that has jurisdiction under clause 1 of rule X over the subject matter of a provision thereof may consider such provision and report to the House thereon. Precedents, rulings, or procedures in effect before the Ninety-Fourth Congress shall be applied to referrals under this clause only to the extent that they will contribute to the achievement of the objectives of this clause.<br />(c) In carrying out paragraphs (a) and (b) with respect to the referral of a matter, the Speaker-<br />(1) shall designate a committee of primary jurisdiction (except where he determines that extraordinary circumstances justify review by more than one committee as though primary);<br />(2) may refer the matter to one or more additional committees for consideration in sequence, either initially or after the matter has been reported by the committee of primary jurisdiction;<br />(3) may refer portions of the matter reflecting different subjects and jurisdictions to one or more additional committees;<br />(4) may refer the matter to a special, ad hoc committee appointed by the Speaker with the approval of the House, and including members of the committees of jurisdiction, for the specific purpose of considering that matter and reporting to the House thereon;<br />(5) may subject a referral to appropriate time limitations; and<br />(6) may make such other provision as may be considered appropriate.<br />(d) A bill for the payment or adjudication of a private claim against the Government may not be referred to a committee other than the Committee on Foreign Affairs or the Committee on the Judiciary, except by unanimous consent.<br />Petitions, memorials, and private bills 3. If a Member, Delegate, or Resident Commissioner has a petition, memorial, or private bill to present, he shall endorse his name, deliver it to the Clerk, and may specify the reference or disposition to be made thereof. Such petition, memorial, or private bill (except when judged by the Speaker to be obscene or insulting) shall be entered on the Journal with the name of the Member, Delegate, or Resident Commissioner presenting it and shall be printed in the Congressional Record.<br />4. A private bill or private resolution (including an omnibus claim or pension bill), or amendment thereto, may not be received or considered in the House if it authorizes or directs-<br />(a) the payment of money for property damages, for personal injuries or death for which suit may be instituted under the Tort Claims Procedure provided in title 28, United States Code, or for a pension (other than to carry out a provision of law or treaty stipulation);<br />(b) the construction of a bridge across a navigable stream; or<br />(c) the correction of a military or naval record.<br />Prohibition on commemorations 5.(a) A bill or resolution, or an amendment thereto, may not be introduced or considered in the House if it establishes or expresses a commemoration.<br />(b) In this clause the term ''commemoration'' means a remembrance, celebration, or recognition for any purpose through the designation of a specified period of time.<br />Excluded matters 6. A petition, memorial, bill, or resolution excluded under this rule shall be returned to the Member, Delegate, or Resident Commissioner from whom it was received. A petition or private bill that has been inappropriately referred may, by direction of the committee having possession of it, be properly referred in the manner originally presented. An erroneous reference of a petition or private bill under this clause does not confer jurisdiction on a committee to consider or report it.<br />Sponsorship 7.(a) Bills, memorials, petitions, and resolutions, endorsed with the names of Members, Delegates, or the Resident Commissioner introducing them, may be delivered to the Speaker to be referred. The titles and references of all bills, memorials, petitions, resolutions, and other documents referred under this rule shall be entered on the Journal and printed in the Congressional Record. An erroneous reference may be corrected by the House in accordance with rule X on any day immediately after the Pledge of Allegiance to the Flag by unanimous consent or motion. Such a motion shall be privileged if offered by direction of a committee to which the bill has been erroneously referred or by direction of a committee claiming jurisdiction and shall be decided without debate.<br />(b)(1) The primary sponsor of a public bill or public resolution may name cosponsors. The name of a cosponsor added after the initial printing of a bill or resolution shall appear in the next printing of the bill or resolution on the written request of the primary sponsor. Such a request may be submitted to the Speaker at any time until the last committee authorized to consider and report the bill or resolution reports it to the House or is discharged from its consideration.<br />(2) The name of a cosponsor of a bill or resolution may be deleted by unanimous consent. The Speaker may entertain such a request only by the Member, Delegate, or Resident Commissioner whose name is to be deleted or by the primary sponsor of the bill or resolution, and only until the last committee authorized to consider and report the bill or resolution reports it to the House or is discharged from its consideration. The Speaker may not entertain a request to delete the name of the primary sponsor of a bill or resolution. A deletion shall be indicated by date in the next printing of the bill or resolution.<br />(3) The addition or deletion of the name of a cosponsor of a bill or resolution shall be entered on the Journal and printed in the Congressional Record of that day.<br />(4) A bill or resolution shall be reprinted on the written request of the primary sponsor. Such a request may be submitted to the Speaker only when 20 or more cosponsors have been added since the last printing of the bill or resolution.<br />(5) When a bill or resolution is introduced ''by request,'' those words shall be entered on the Journal and printed in the Congressional Record.<br />Executive communications 8. Estimates of appropriations and all other communications from the executive departments intended for the consideration of any committees of the House shall be addressed to the Speaker for referral as provided in clause 2 of rule XIV.<br /> <<a href="http://clerk.house.gov/legislative/rules110/rule1.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule1.html</a>> Rule I <<a href="http://clerk.house.gov/legislative/rules110/rule2.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule2.html</a>> Rule II <<a href="http://clerk.house.gov/legislative/rules110/rule3.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule3.html</a>> Rule III <<a href="http://clerk.house.gov/legislative/rules110/rule4.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule4.html</a>> Rule IX <<a href="http://clerk.house.gov/legislative/rules110/rule5.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule5.html</a>> Rule V <<a href="http://clerk.house.gov/legislative/rules110/rule6.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule6.html</a>> Rule VI <<a href="http://clerk.house.gov/legislative/rules110/rule7.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule7.html</a>> Rule VII <<a href="http://clerk.house.gov/legislative/rules110/rule8.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule8.html</a>> Rule VIII <<a href="http://clerk.house.gov/legislative/rules110/rule9.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule9.html</a>> Rule IX <<a href="http://clerk.house.gov/legislative/rules110/rule10.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule10.html</a>> Rule X <<a href="http://clerk.house.gov/legislative/rules110/rule11.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule11.html</a>> Rule XI <<a href="http://clerk.house.gov/legislative/rules110/rule12.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule12.html</a>> Rule XII <<a href="http://clerk.house.gov/legislative/rules110/rule13.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule13.html</a>> Rule XIII <<a href="http://clerk.house.gov/legislative/rules110/rule14.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule14.html</a>> Rule XIV <<a href="http://clerk.house.gov/legislative/rules110/rule15.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule15.html</a>> Rule XV <<a href="http://clerk.house.gov/legislative/rules110/rule16.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule16.html</a>> Rule XVI <<a href="http://clerk.house.gov/legislative/rules110/rule17.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule17.html</a>> Rule XVII <<a href="http://clerk.house.gov/legislative/rules110/rule18.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule18.html</a>> Rule XVIII <<a href="http://clerk.house.gov/legislative/rules110/rule19.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule19.html</a>> Rule XIX <<a href="http://clerk.house.gov/legislative/rules110/rule20.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule20.html</a>> Rule XX <<a href="http://clerk.house.gov/legislative/rules110/rule21.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule21.html</a>> Rule XXI <<a href="http://clerk.house.gov/legislative/rules110/rule22.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule22.html</a>> Rule XXII <<a href="http://clerk.house.gov/legislative/rules110/rule23.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule23.html</a>> Rule XXIII <<a href="http://clerk.house.gov/legislative/rules110/rule24.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule24.html</a>> Rule XXIV <<a href="http://clerk.house.gov/legislative/rules110/rule25.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule25.html</a>> Rule XXV <<a href="http://clerk.house.gov/legislative/rules110/rule26.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule26.html</a>> Rule XXVI <<a href="http://clerk.house.gov/legislative/rules110/rule27.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule27.html</a>> Rule XXVII <<a href="http://clerk.house.gov/legislative/rules110/rule28.html" target="_blank" rel="nofollow">http://clerk.house.gov/legislative/rules110/rule28.html</a>> Rule XXVIIIBleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-83959684615396568182008-05-29T19:18:00.001-05:002008-05-29T19:18:21.553-05:00<a href="javascript:sweeptoggle(">Show All Descriptions</a> <a href="javascript:sweeptoggle(">Hide All Descriptions</a><br /><a href="http://clerk.house.gov/library/collection.html#top">Return to Top</a><br /><a href="javascript:sweeptoggle(">Show All Descriptions</a><br /><a href="javascript:sweeptoggle(">Hide All Descriptions</a><br /><a name="House_and_Senate_Journals"></a><br />House and Senate Journals (1789–Present)<br />Motions, reports filed, executive communications, votes, and other basic legislative actions of the House and Senate are summarized in the Journals. The Journals do not include the actual floor debates, speeches, or extended remarks.<br />Available online (from 1789 to 1875)House Journal <a href="http://clerk.house.gov/redirect.html?url=http://memory.loc.gov/ammem/amlaw/lwhj.html&title=House+Journal">http://memory.loc.gov/ammem/amlaw/lwhj.html</a>Senate Journal <a href="http://clerk.house.gov/redirect.html?url=http://memory.loc.gov/ammem/amlaw/lwsj.html&title=Senate+Journal">http://memory.loc.gov/ammem/amlaw/lwsj.html</a><br /><a name="Annals_of_Congress"></a><br />Annals of Congress (1789–1824)<br />Congressional speeches and debates compiled using primary sources can be found in the Annals of Congress, the 1st record in the four-part series of Congressional debate documents.<br />Available onlineAnnals of Congress (1789–1824) <a href="http://clerk.house.gov/redirect.html?url=http://memory.loc.gov/ammem/amlaw/lwac.html&title=Annals+of+Congress">http://memory.loc.gov/ammem/amlaw/lwac.html</a><br /><a name="Congressional_Debates"></a><br />Congressional Debates (Register of Debates) (1824–1837)<br />Congressional debates and floor incidents are summarized in the Register of Debates, the 2nd record in the four-part series of Congressional debate documents.<br />Available onlineRegister of Debates (1824–1837) <a href="http://clerk.house.gov/redirect.html?url=http://memory.loc.gov/ammem/amlaw/lwrd.html&title=Register+of+Debates">http://memory.loc.gov/ammem/amlaw/lwrd.html</a><br /><a name="Congressional_Globe"></a><br />Congressional Globe (1833–1873)<br />The Globe contains an abstract report of the House and Senate floor debates; after 1851 the record began to show nearly verbatim floor debates. The Globe is the 3rd record in the four-part series of Congressional debate documents.<br />Available onlineCongressional Globe (1833–1873) <a href="http://clerk.house.gov/redirect.html?url=http://memory.loc.gov/ammem/amlaw/lwcg.html&title=Congressional+Globe">http://memory.loc.gov/ammem/amlaw/lwcg.html</a><br /><a name="Congressional_Record"></a><br />Congressional Record (1873–Present)<br />The nearly verbatim debates of Congress and legislative proceedings are printed in Congressional Record since 1873. Extension of Remarks, Daily Digest, and further detailed information can be found in more current volumes of the Record. The Congressional Record is the 4th record in the four-part series of Congressional debate documents.<br />Available onlineCongressional Record1873–1875 <a href="http://clerk.house.gov/redirect.html?url=http://memory.loc.gov/ammem/amlaw/lwcr.html&title=Congressional+Record+1873-1875">http://memory.loc.gov/ammem/amlaw/lwcr.html</a>1989–present <a href="http://clerk.house.gov/redirect.html?url=http://thomas.loc.gov/home/r109query.html&title=Congressional+Record+1989-Present">http://thomas.loc.gov/home/r109query.html</a><br /><a name="House_Documents"></a><br />House Documents (1795–Present)<br />House Documents originate from Congressional committees and include annual reports of executive departments, investigative reports made to Congress, Presidential messages, and other similar publications.<br />Available online (from 1995 to present) House Documents <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/serialset/cdocuments/index.html&title=House+Documents">http://www.gpoaccess.gov/serialset/cdocuments/index.html</a><br /><a name="House_Reports"></a><br />House Reports (1795–Present)<br />Congressional committees prepare reports based on proposed legislation and issues under investigation.<br />Available online (from 1995 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/serialset/creports/index.html&title=House+Reports">http://www.gpoaccess.gov/serialset/creports/index.html</a><br /><a name="House_Bills_and_Resolutions"></a><br />House Bills and Resolutions (1799–Present)<br />House Bills are Member sponsored proposed law introduced on the House floor. House Resolutions are formal written motions adopted by the House.<br />Available online (from 1993 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/bills/browse.html&title=House+Bills+and+Resolutions">http://www.gpoaccess.gov/bills/browse.html</a><br /><a name="House_Committee_Hearings"></a><br />House Committee Hearings (1909–Present)<br />Hearings are investigations by committees of Congress to obtain information and opinions regarding proposed legislation. Hearings may also be purely exploratory in nature, providing testimony and data about topics of current interest.<br />Available online (from 1995 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/chearings/browse.html&title=House+Committee+Hearings">http://www.gpoaccess.gov/chearings/browse.html</a><br /><a name="Senate_Reports"></a><br />Senate Reports (1847–Present)<br />Senate Reports originate from Congressional committees and deal with proposed legislation and issues under investigation.<br />Available online (from 1995 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/serialset/creports/index.html&title=Senate+Reports">http://www.gpoaccess.gov/serialset/creports/index.html</a><br /><a name="Senate_Documents"></a><br />Senate Documents (1817–Present)<br />Senate Documents include reports of executive departments and agencies, some of which are submitted in accordance with Federal law.<br />Available online (from 1995 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/serialset/cdocuments/index.html&title=Senate+Documents">http://www.gpoaccess.gov/serialset/cdocuments/index.html</a><br /><a name="Congressional_Directories"></a><br />Congressional Directories (1855–Present)<br />Members’ biographies, committee membership, terms of service in Congress, Member office locations and telephone numbers are contained in Congressional Directories. Also included are Congressional Boards and Commissions, Statistical Information, Congressional District Maps, and executive agency information.<br />Available online (from 1995 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/cdirectory/index.html&title=Congressional+Directories">http://www.gpoaccess.gov/cdirectory/index.html</a><br /><a name="Hinds_Precedents"></a><br />Hind’s Precedents (Published in 1907)<br />The 1st edition of a volume of works containing the precedents of the House of Representatives, dating from the First to the Seventy-Fourth Congress.<br />Available online <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/precedents/hinds/index.html&title=Hind">http://www.gpoaccess.gov/precedents/hinds/index.html</a><br /><a name="Cannons_Precedents"></a><br />Cannon’s Precedents (Published in 1936)<br />The 2nd edition of a volume of works containing selected rulings and the precedents of the House of Representatives made from the First to the Seventy-Fourth Congress.<br />Available online <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/precedents/cannon/index.html&title=Cannon">http://www.gpoaccess.gov/precedents/cannon/index.html</a><br /><a name="Deschlers_Precedents"></a><br />Deschler’s Precedents (1928–1986) Deschler-Brown (1974–1994)<br />Deschler’s Precedents is a continuation of Cannon’s Precedents and Hind’s Precedents. Deschler identifies precedents and practices of the House of Representatives. Deschler’s Precedents became know as Deschler-Brown in 1974.<br />Available online <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/precedents/deschler/index.html&title=Deschler">http://www.gpoaccess.gov/precedents/deschler/index.html</a><br /><a name="Code_of_Federal_Regulations"></a><br />Code of Federal Regulations (1938–Present)<br />The Code of Federal Regulations is the annual publication of executive orders, regulations, Presidential proclamations, and rules for executive agencies and departments.<br />Available online (From 1996 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/cfr/index.html&title=Code+of+Federal+Regulations">http://www.gpoaccess.gov/cfr/index.html</a><br /><a name="Federal_Register"></a><br />Federal Register (1936–Present)<br />The Federal Register contains rules, proposed rules, and notices of federal agencies and organizations, as well as executive orders and other Presidential documents and is the official daily companion to the Code of Federal Regulations.<br />Available online (From 1994 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/fr/index.html&title=Federal+Register">http://www.gpoaccess.gov/fr/index.html</a><br /><a name="Weekly_Compilation_of_Presidential_Documents"></a><br />Weekly Compilation of Presidential Documents (1936–Present)<br />The Weekly Compilation of Presidential Documents is the official publication of Presidential statements, messages, remarks, and other materials released by the White House Press Secretary.<br />Available online (From 1994 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/wcomp/&title=Weekly+Compilation+of+Presidential+Documents">http://www.gpoaccess.gov/wcomp/</a><br /><a name="United_States_Statutes_at_Large"></a><br />United States Statutes at Large (1789–Present)<br />The United States Statutes at Large contains the laws and resolutions passed by Congress during each session of Congress. The United States Statutes at large, commonly know as the Statutes at Large, is currently published by the Government Printing Office and is considered the official source for laws passed by Congress.<br />Available online (From 1789–1875) <a href="http://clerk.house.gov/redirect.html?url=http://rs6.loc.gov/ammem/amlaw/lwsl.html&title=United+States+Statutes+at+Large">http://rs6.loc.gov/ammem/amlaw/lwsl.html</a><br /><a name="United_States_Code_Congressional_and_Administrative_News"></a><br />United States Code Congressional and Administrative News (U.S.C.C.A.N) (1941–Present)<br />U.S.C.C.A.N, published by West Group, contains public law, Presidential proclamations, and executive orders. Although U.S.C.C.A.N contains similar information to the United States Statutes at Large, U.S.C.C.A.N is not considered the official source of legislation.<br />Available in the House Library, Legislative Resource Center<br /><a name="United_States_Code"></a><br />United States Code (1934–Present)<br />The United States Code is a consolidation of general and permanent laws of the United States Congress. The United States Code is considered the official source of laws arranged by subject matter published by the Office of the Law Revision Council.<br />Available online <a href="http://clerk.house.gov/redirect.html?url=http://uscode.house.gov/search/criteria.shtml&title=United+States+Code">http://uscode.house.gov/search/criteria.shtml</a><br /><a name="United_States_Code_Annotated"></a><br />United States Code Annotated (U.S.C.A.) (2006)<br />U.S.C.A. contains laws and annotations for case law relevant to the particular statute. Although U.S.C.A. contains similar information to the United States Code, U.S.C.A. is not considered the official source.<br />Available in the House Library, Legislative Resource Center<br /><a name="Pictorial_Directory"></a><br />Pictorial Directory (1955–Present)<br />The Congressional Pictorial Directory provides a photograph of each Member of Congress, House and Senate officers and officials, and the Vice President and President of the United States.<br />Available online (From 1997 to present) <a href="http://clerk.house.gov/redirect.html?url=http://www.gpoaccess.gov/pictorial/&title=Congressional+Pictorial+Directory">http://www.gpoaccess.gov/pictorial/</a><br /><a name="Treaties"></a><br />Treaties (1967–Present)<br />In the Untied States Congress the Senate votes on treaties which are binding agreements under international law. The House is not directly involved with the approval or disapproval of treaties. 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The publication also provides detailed state and district information plus a wealth of information on campaign finance, partisan caucuses, and standing committees.<br />Available in the House Library, Legislative Resource Center<br /><a name="Clerk_Reports"></a><br />Clerk Reports/Statement of Disbursements (1823–Present)<br />The Clerk Reports are House Documents that contain annual reports of the House allowances and expenditures and the Statement of Disbursements.<br />Available in the House Library, Legislative Resource Center<br /><a name="Phone_Books"></a><br />House/Senate Phone Books (1975–Present)<br />The phone books contain directory listings of: Members, Leadership offices, Committees, Members’ personal staff listings, General support services, Executive Branch agencies, and Government agencies.<br />Available in the House Library, Legislative Resource Center<br /><a name="Congressional_Staff_Directories"></a><br />Congressional Staff Directories (1959–Present)<br />Congressional Staff Directories contain directory listings of: Rosters, Caucuses, Task Forces, Committees, State information, and Government offices.<br />Available in the House Library, Legislative Resource CenterBleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com2tag:blogger.com,1999:blog-1916697944642985760.post-54370847989852551352008-05-04T09:41:00.000-05:002008-05-04T09:44:14.400-05:00<table align="center" border="0" cellpadding="0" cellspacing="0" width="95%"><tbody><tr><td align="center" width="80%"><span style="font-family:Arial, Helvetica;font-size:+1;"><strong>The Story of Glenshaw Glass: Toward a Modern Concept of Gross Income</strong></span> </td> </tr> <tr> <td width="80%"> <center> <span style="font-family:ARIAL, HELVETICA;font-size:85%;"> <br /><a linkindex="10" href="http://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=20328" class="textlink" target="_blank">JOSEPH M. DODGE </a><br />Florida State University College of Law </span> <hr width="25%"> <br /><span style="font-family:ARIAL, HELVETICA;font-size:85%;">TAX STORIES: AN IN-DEPTH LOOK AT TEN LEADING FEDERAL INCOME TAX CASES, Foundation Press, Forthcoming</span> </center> </td> </tr> <tr> <td> </td> </tr> <!-- SHOW ABSTRACT: BEGIN --> <tr> <td> <br /> <strong><span style="font-family:ARIAL, HELVETICA;font-size:85%;">Abstract: </span></strong> <br /> <span style="font-family:ARIAL, HELVETICA;"> This paper presents the story of Glenshaw Glass Company v. Commissioner, 348 U.S. 426 (1955), the leading case on gross income under the income tax. The paper examines prior doctrine (mainly, the attenuated legacy of Eisner v. Macomber), briefs, newspaper records, contemporaneous commentary, and current recollections of participants to illuminate how this case reached the Supreme Court, what strategies were pursued by counsel (for better or worse), and what choices the Supreme Court made in its resolution of this case. The Supreme Court's opinion in Glenshaw Glass is shown to be both sweeping and restrained. The doctrinal outcome is related to intellectual currents in play from the early days of the income tax to the present day in an effort to show why Glenshaw Glass, which was barely noticed at the time decided, has achieved its current high status. The doctrinal and institutional implications of Glenshaw Glass for current law and theory are also examined, giving due note to issues that were left unresolved. The basic thesis is that Glenshaw Glass completed the process of liberating income tax theory and doctrine from constraints imposed not only by other disciplines but also by traditional legal thinking, ushering in the "modern era" of an autonomous income tax.<br /><br />The paper will be published as a chapter in a book to be entitled Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases (Foundation Press). Additional financial support for the project has been provided by the American Tax Policy Institute. </span><p> <span style="font-family:ARIAL, HELVETICA;"> </span> </p></td> </tr> <!-- SHOW ABSTRACT: END --> <!-- EDITOR NOTES: BEGIN --> <!-- EDITOR NOTES: END --> <tr> <td> </td> <td> <br /><span style="font-family:ARIAL, HELVETICA;font-size:85%;"> Accepted Paper Series </span> </td> </tr> <!-- CONTACT INFORMATION: BEGIN --> <tr> <td> </td> <td> <table border="0" cellpadding="0" cellspacing="0" width="100%"> <tbody><tr> <td> <span style="font-family:ARIAL, HELVETICA;font-size:85%;"> <strong><br /><br />Contact Information for JOSEPH M. DODGE (Contact Author) </strong> <br /> <br /> <a href="javascript:void(0)" onclick="window.open('GetAuthorEmail.cfm?abid=319480&pag=papers','Author_Email','toolbar=no,menubar=no,scrollbars=yes,resizable=no,width=700,height=470')" class="textlink">Email</a> address for JOSEPH M. DODGE <br /> Florida State University College of Law <br />425 W. Jefferson Street <br />Tallahassee , FL 32306 <br />United States <br />850-644-4590 (Phone) </span> </td> <td> <br /></td> </tr> </tbody></table> </td></tr></tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-85142245767132967622008-05-04T09:30:00.001-05:002008-05-04T09:30:47.351-05:00<h3>D.C. Circuit Holds § 104(a)(2) Unconstitutional Under 16th Amendment; Not All Receipts Constitute "Income" Under <em>Glenshaw Glass</em></h3> <p>The D.C. Circuit held today, in <a href="http://pacer.cadc.uscourts.gov/docs/common/opinions/200608/05-5139a.pdf">Murphy v. United States</a>, No. 03cv02414 (D.C. Cir. 8/22/06), that § 104(a)(2) is unconstitutional under the 16th Amendment as applied to a recovery for a non-physical personal injury (emotional distress and loss of reputation) unrelated to lost wages or earnings. Murphy received $70,000 from New York State for anxiety suffered and injury to her reputation as a result of being "blacklisted" after becoming a whistleblower against her employer (the New York Air National Guard):</p><blockquote dir="ltr"><p>Murphy argues that, being neither a gain nor an accession to wealth, her award is not income and § 104(a)(2) is therefore unconstitutional insofar as it would make the award taxable as income....In Murphy’s view, the Court thereby made clear that the recovery of compensatory damages for a “personal injury” -- of whatever type -- is analogous to a “return of capital” and therefore is not income under the IRC or the Sixteenth Amendment.</p></blockquote><blockquote dir="ltr"><p>According to Murphy, the Supreme Court read the concept of “human capital” into the IRC in <em>Glenshaw Glass....</em> In Murphy’s view, the Court thereby made clear that the recovery of compensatory damages for a “personal injury” -- of whatever type -- is analogous to a “return of capital” and therefore is not income under the IRC or the Sixteenth Amendment..... </p> <p>Noting that the power of the Congress to tax income “extends broadly to all economic gains,” ... the Government next maintains that compensatory damages “plainly constitute economic gain, for the taxpayer unquestionably has more money after receiving the damages than she had prior to receipt of the award.”...</p> <p>At the outset, we reject the Government’s breathtakingly expansive claim of congressional power under the Sixteenth Amendment -- upon which it founds the more far-reaching arguments it advances here. The Sixteenth Amendment simply does not authorize the Congress to tax as “incomes” every sort of revenue a taxpayer may receive. As the Supreme Court noted long ago, the “Congress cannot make a thing income which is not so in fact.”...</p> <p>In sum, every indication is that damages received solely in compensation for a personal injury are not income within the meaning of that term in the Sixteenth Amendment. First, as compensation for the loss of a personal attribute, such as wellbeing or a good reputation, the damages are not received in lieu of income. Second, the framers of the Sixteenth Amendment would not have understood compensation for a personal injury -- including a nonphysical injury -- to be income. Therefore, we hold § 104(a)(2) unconstitutional insofar as it permits the taxation of an award of damages for mental distress and loss of reputation.</p> <p>Albert Einstein may have been correct that “[t]he hardest thing in the world to understand is the income tax,” <em>The Macmillan Book of Business and Economic Quotations</em> 195 (Michael Jackman ed., 1984), but it is not hard to understand that not all receipts of money are income. Murphy’s compensatory award in particular was not received “in lieu of” something normally taxed as income; nor is it within the meaning of the term “incomes” as used in the Sixteenth Amendment. Therefore, insofar as § 104(a)(2) permits the taxation of compensation for a personal injury, which compensation is unrelated to lost wages or earnings, that provision is unconstitutional.</p></blockquote><p dir="ltr">For more on the definition of income in <em>Glenshaw Glass</em>, see Joseph Dodge, <a set="yes" linkindex="242" href="http://papers.ssrn.com/sol3/papers.cfm?abstract_id=319480">The Story of <em>Glenshaw Glass</em>: Toward a Modern Concept of Gross Income</a>, in <a set="yes" linkindex="243" href="http://west.thomson.com/store/product.aspx?product_id=40045959">Tax Stories</a> (Foundation Press, 2003).</p> <p dir="ltr"><a linkindex="244" href="http://www.law.ucla.edu/home/index.asp?page=414">Steve Bank</a> (UCLA) offers these perceptive comments on <em>Murphy</em>:</p><blockquote dir="ltr"><p dir="ltr">This is an odd application of original intent or even original meaning analysis (assuming you agree that either is relevant). The court acknowledges that there were a number of revenue acts before Congress even addressed damage recoveries, thus providing at least five years of separation from the ratification of the Sixteenth Amendment to any opinion on this issue. Five years is not long, but the onset of World War I in the intervening years, plus the dramatic increase in the top marginal rates from 6% in 1913 to 65% in 1918, radically changed the landscape under which the issue was considered. That renders the 1918 view of the situation hardly the final word on what was the commonly understood meaning in 1913, prior to World War I. Even then, the opinion was from the Attorney General and not from Congress or any committee of Congress. More importantly, during this period, the definition of income was far from settled. The income tax was only five years old and Congress was borrowing from economic definitions, legal definitions, and popular definitions. The economic understanding of the term “income” at the time was arguably evenly split between those advocating an accretion tax notion of income (e.g., <em>Haig</em>) and those advocating a consumption tax notion of income (e.g., Fisher). The latter would not have supported a tax on capital gains, although the Supreme Court held that it was permissible in a 1921 decision. As I have argued in the context of tax-free reorganizations, the provisions adopted in 1918 were an attempt to compromise between these conflicting definitions of income so as to assure a proper revenue to pay for war expenses while still maintaining the appearance of fairness and responding to heavy lobbying from business and the wealthy. The notion of taxing people who recovered damages during this war period may have violated our sense of fair play when war profiteers were seeking to avoid paying tax on their bounty.</p> </blockquote><blockquote dir="ltr"><p dir="ltr">Under the <em>Murphy</em> Court’s analysis, it is not clear whether stock dividends should be taxable (since Treasury held them to be so soon after the 16th amendment was ratified in 1913) or not (since the Supreme Court held their taxation to be unconstitutional – in the only instance in which a tax statute was struck down as unconstitutional – in 1920 in <em>Eisner v. Macomber</em>). There are many other examples, including examples of Treasury flip-flopping on its own positions. The law was in flux in part for the very reason that there had been no “commonly understood” definition of income for tax purposes at the time the 16th amendment was ratified.</p></blockquote> <p>(Hat Tip: Jon Forman, Michael Graetz, Brant Hellwig & Joshua Klein.) </p>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com0tag:blogger.com,1999:blog-1916697944642985760.post-49836209365015632122008-04-20T02:34:00.000-05:002008-04-20T02:35:10.621-05:00<p><a name="msg_c7775bf80b4bd7ec"></a>Useful Supreme Court Cases. A tedious read, but…
<br /></p><p>System of taxation based upon voluntary assessment and payment, not upon
<br />distraint
<br /></p><p>Link to the Case Preview: <<a href="http://supreme.justia.com/us/357/63/" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/</a>>
<br /><a href="http://supreme.justia.com/us/357/63/" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/</a>
<br /></p><p>Link to the Full Text of Case:
<br /><<a href="http://supreme.justia.com/us/357/63/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html</a>>
<br /><a href="http://supreme.justia.com/us/357/63/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html</a>
<br /></p><p>U.S. Supreme Court
<br /></p><p>Flora v. United States, 357 U.S. 63 (1958)
<br /></p><p>Flora v. United States
<br /></p><p>No. 492
<br /></p><p>Argued May 20, 1958
<br /></p><p>Decided June 16, 1958
<br /></p><p>357 U.S. 63
<br /></p><p>CERTIORARI TO THE UNITED STATES COURT OF APEALS
<br /></p><p>FOR THE TENTH CIRCUIT
<br /></p><p>Syllabus
<br /></p><p>A taxpayer must pay the full amount of an income tax deficiency assessed by
<br />the Commissioner of Internal Revenue before he may challenge its correctness
<br />by a suit in a federal district court for refund under 28 U.S.C. §
<br />1346(a)(1). P P. <<a href="http://supreme.justia.com/us/357/63/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html</a>> 63-76.
<br /></p><p> <<a href="http://cases.justia.com/us-court-of-appeals/F2/246/929/" target="_blank" rel="nofollow">http://cases.justia.com/us-court-of-appeals/F2/246/929/</a>> 246 F.2d 929,
<br />affirmed.
<br /></p><p>MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.
<br /></p><p>The issue in this case is whether a taxpayer must pay the full amount of an
<br />income tax deficiency before he may challenge its correctness by a suit for
<br />refund under 28 U.S.C. § 1346(a)(1).
<br /></p><p>During 1950, petitioner suffered losses on the sale of certain commodities
<br />and futures. He reported them as ordinary losses, but the Commissioner of
<br />Internal Revenue characterized them as capital losses. A deficiency
<br />assessment was levied in the amount of ,908.60, including interest.
<br />Petitioner made two payments that totaled ,058.54, and then submitted a
<br />claim for refund of that amount. The claim was disallowed. On Aug. 3, 1956,
<br />petitioner brought this action under 28 U.S.C. § 1346(a)(1) for refund. The
<br />United States moved to
<br /></p><p>Page 357 U. S. 64
<br /></p><p>dismiss for want of jurisdiction and for failure to state a claim upon which
<br />relief could be granted. The district judge held that, because petitioner
<br />had not paid the full amount of the deficiency, he "should not maintain" the
<br />action. Because the question had not been resolved by the Court of Appeals,
<br />however, he deemed it advisable to pass upon the merits, and, upon doing so,
<br />entered judgment for defendant United States. 142 F.Supp. 602, 604. The
<br />Court of Appeals for the Tenth Circuit vacated the judgment and remanded
<br />with instructions to dismiss, holding that the complaint "failed to state a
<br />claim" because petitioner had not paid the entire assessment for the period
<br />in question. <<a href="http://cases.justia.com/us-court-of-appeals/F2/246/929/" target="_blank" rel="nofollow">http://cases.justia.com/us-court-of-appeals/F2/246/929/</a>> 246
<br />F.2d 929, 931. [ <<a href="http://supreme.justia.com/us/357/63/case.html#F1#F1" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F1#F1</a>>
<br />Footnote 1] We granted certiorari, 355 U.S. 881, to resolve the conflict
<br />between that decision and Bushmiaer v. United States,
<br /><<a href="http://cases.justia.com/us-court-of-appeals/F2/230/146/" target="_blank" rel="nofollow">http://cases.justia.com/us-court-of-appeals/F2/230/146/</a>> 230 F.2d 146. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F2#F2" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F2#F2</a>> Footnote 2]
<br /></p><p>The pertinent jurisdictional statute, 28 U.S.C. § 1346(a)(1), reads as
<br />follows:
<br /></p><p>"(a) The district courts shall have original jurisdiction, concurrent with
<br />the Court of Claims, of:"
<br /></p><p>"(1) Any civil action against the United States for the recovery of any
<br />internal revenue tax alleged to have been erroneously or illegally assessed
<br />or collected, or any penalty claimed to have been collected without
<br />authority or any sum alleged to have been excessive or in any manner
<br />wrongfully collected under the internal revenue laws. . . ."
<br /></p><p>(Emphasis supplied.)
<br /></p><p>Page 357 U. S. 65
<br /></p><p>In matters of statutory construction, the duty of this Court is to give
<br />effect to the intent of Congress, and, in doing so, our first reference is,
<br />of course, to the literal meaning of words employed. The principle of strict
<br />construction of waivers of sovereign immunity, United States v. Michel,
<br /><<a href="http://supreme.justia.com/us/282/656/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/282/656/case.html</a>> 282 U. S. 656, and the
<br />sharp division of opinion among the lower courts on the meaning of the
<br />pertinent statutory language suggest the presence of ambiguity in what might
<br />otherwise be termed a clear authorization to sue for the refund of "any
<br />sum." Consequently, a thorough consideration of the relevant legislative
<br />history is required.
<br /></p><p>Section 1346 was originally enacted as Section 1310(c) of the Revenue Act of
<br />1921. [ <<a href="http://supreme.justia.com/us/357/63/case.html#F3#F3" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F3#F3</a>> Footnote 3]
<br />Its essential language seems to have been copied from R.S. § 3226, the
<br />predecessor of the present claim for refund statute, 26 U.S.C. (Supp. V) §
<br />7422(a). Those statutes use language identical to that appearing above to
<br />provide that no suit for the refund of a "tax," "penalty," or "sum" shall be
<br />maintained until similar relief has been sought from the Secretary or his
<br />delegate. [ <<a href="http://supreme.justia.com/us/357/63/case.html#F4#F4" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F4#F4</a>> Footnote
<br />4] The meaning that has been ascribed to this language in the claim for
<br />refund statute provides the key to what Congress intended when it used that
<br />language in the jurisdictional provision.
<br /></p><p>Page 357 U. S. 66
<br /></p><p>The original claim for refund statute, Section 19 of the Revenue Act of July
<br />13, 1866, provided that no suit should be maintained in any court for the
<br />recovery of
<br /></p><p>"any tax alleged to have been erroneously or illegally assessed or
<br />collected, until appeal shall have been duly made to the commissioner of
<br />internal revenue. . . . [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F5#F5" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F5#F5</a>> Footnote 5]"
<br /></p><p>On this "appeal," the Commissioner was empowered to "remit, refund, and pay
<br />back" all taxes or penalties improperly assessed or collected. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F6#F6" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F6#F6</a>> Footnote 6] When the
<br />appeal requirement was restated in Section 3226 of the Revised Statutes, [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F7#F7" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F7#F7</a>> Footnote 7] Congress
<br />added the "penalty" and "sum" clauses, bringing together for the first time
<br />the three-way division that survives in 26 U.S.C. (Supp. V) § 7422(a) and 28
<br />U.S.C. § 1346(a)(1). The revisers left no indication of what significance,
<br />if any, was to be attached to this addition.
<br /></p><p>During the period of this formative legislation, refund suits could not be
<br />brought against the United States, because of its sovereign immunity. Tax
<br />litigation took the form of an action of assumpsit against the collector.
<br /></p><p>Page 357 U. S. 67
<br /></p><p>See <<a href="http://supreme.justia.com/us/72/720/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/72/720/case.html</a>> Philadelphia v. Diehl,
<br />5 Wall. 720. [ <<a href="http://supreme.justia.com/us/357/63/case.html#F8#F8" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F8#F8</a>>
<br />Footnote 8] Such suits were, of course, subject to the provision in Section
<br />19 of the 1866 Act that they must be preceded by "appeal" to the
<br />Commissioner. The meaning of that command, which later became R.S. § 3226
<br />and eventually, as amended, 26 U.S.C. (Supp. V) § 7422(a), was considered in
<br />Cheatham v. United States, <<a href="http://supreme.justia.com/us/92/85/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/92/85/case.html</a>>
<br />92 U. S. 85. There, in response to an appeal, the Commissioner of Internal
<br />Revenue had set aside the first assessment of taxpayer's 1864 income taxes
<br />and directed the local assessor to make a second one. The taxpayer paid the
<br />second assessment and sued the collector for refund. The Court held that, by
<br />failing to appeal from the second assessment, the taxpayer failed to comply
<br />with Section 19, and hence had no right of action. In the course of its
<br />opinion, the Court made this careful statement of the remedies then
<br />available to taxpayers who sought to contest the correctness of their tax:
<br /></p><p>"So also, in the Internal Revenue Department, the statute which we have
<br />copied allows appeals from the assessor to the Commissioner of Internal
<br />Revenue, and, if dissatisfied with his decision, on paying the tax, the
<br />party can sue the collector; and, if the money was wrongfully exacted, the
<br />courts will give him relief by a judgment, which the United States pledges
<br />herself to pay."
<br /></p><p>"* * * *
<br /></p><p>Page 357 U. S. 68
<br /></p><p>"
<br /></p><p>". . . While a free course of remonstrance and appeal is allowed within the
<br />departments before the money is finally exacted, the General Government has
<br />wisely made the payment of the tax claimed, whether of customs or of
<br />internal revenue, a condition precedent to a resort to the courts by the
<br />party against whom the tax is assessed. . . . If the compliance with this
<br />condition [that suit must be brought within six months of the Commissioner's
<br />decision] requires the party aggrieved to pay the money, he must do it. He
<br />cannot, after the decision is rendered against him, protract the time within
<br />which he can contest that decision in the courts by his own delay in paying
<br />the money. It is essential to the honor and orderly conduct of the
<br />Government that its taxes should be promptly paid, and drawbacks speedily
<br />adjusted, and the rule prescribed in this class of cases is neither
<br />arbitrary nor unreasonable. . . ."
<br /></p><p>"The objecting party can take his appeal. He can, if the decision is delayed
<br />beyond twelve months, rest his case on that decision, or he can pay the
<br />amount claimed and commence his suit at any time within that period. So,
<br />after the decision, he can pay at once, and commence suit within the six
<br />months. . . . [ <<a href="http://supreme.justia.com/us/357/63/case.html#F9#F9" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F9#F9</a>>
<br />Footnote 9]"
<br /></p><p>(Emphasis added.)
<br /></p><p>From this carefully considered dictum, it is unmistakably clear that the
<br />Court understood the statutes of that time to require full payment of an
<br />assessed tax as a condition precedent to the right to sue the collector for
<br />a refund. This understanding of the statutory scheme appears to have
<br />prevailed for the succeeding fifty or sixty years. It was never suggested
<br />that the addition in R.S. § 3226 of the clause beginning "any sum" effected
<br />any change. The Cheatham case was decided after that
<br /></p><p>Page 357 U. S. 69
<br /></p><p>addition was made, and it gave no indication that the "condition precedent"
<br />of which it spoke had already been abrogated by Congress. Consistent with
<br />that understanding, there does not appear to be a single case before 1940 in
<br />which a taxpayer attempted a suit for refund of income taxes without paying
<br />the full amount the Government alleged to be due. Court opinions that took
<br />occasion to comment on the extent of payment are consistent with the
<br />Cheatham declaration, [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F10#F10" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F10#F10</a>> Footnote 10] and
<br />that case has continued to be cited with approval to the present day. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F11#F11" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F11#F11</a>> Footnote 11] Such
<br />was the understanding of the necessity for full payment in the suit against
<br />the collector.
<br /></p><p>Since the statute now under consideration, 28 U.S.C. § 1346(a)(1), employs
<br />language identical to that in the statute under which the full payment
<br />understanding developed, R.S. § 3226, a construction requiring full payment
<br />would appear to be more consistent with the established meaning of the
<br />statutory language. Furthermore, the situation with respect to tax suits
<br />against the United States at the time 28 U.S.C. § 1346(a)(1) was enacted,
<br />the express purpose of its enactment, and subsequent
<br /></p><p>Page 357 U. S. 70
<br /></p><p>expressions of congressional intent all suggest that the principle of full
<br />payment was to be preserved.
<br /></p><p>The jurisdictional provision that is now 28 U.S.C. § 1346(a)(1) was first
<br />enacted in Section 1310(c) of the Revenue Act of 1921. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F12#F12" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F12#F12</a>> Footnote 12] At that
<br />time, the United States was already suable in the District Courts. Since
<br />1887, the Tucker Act had allowed suit against the United States for claims
<br />less than ,000 "founded upon . . . any law of Congress . . . ," [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F13#F13" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F13#F13</a>> Footnote 13] and
<br />that language included suits to obtain refund of income taxes. United States
<br />v. Emery, Bird, Thayer Realty Co.,
<br /><<a href="http://supreme.justia.com/us/237/28/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/237/28/case.html</a>> 237 U. S. 28. Since R.S. §
<br />3226 was cast in the broadest of terms, its requirement that refund suits be
<br />preceded by an "appeal" to the Commissioner clearly applied to the Tucker
<br />Act cases, United States v. Michel,
<br /><<a href="http://supreme.justia.com/us/282/656/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/282/656/case.html</a>> 282 U. S. 656, and the
<br />related requirement that full payment must be made prior to suit seems to
<br />have been assumed to be equally applicable. For amounts in excess of the
<br />,000 Tucker Act limitation, the taxpayer could invoke his old remedy against
<br />the Collector.
<br /></p><p>The complementary nature of the two District Court remedies was impaired
<br />when this Court reemphasized the rule requiring the
<br /></p><p>Collector to be sued personally. A suit against the office or the successor
<br />in office of a deceased collector could not be maintained. Smietanka v.
<br />Indiana Steel Co., <<a href="http://supreme.justia.com/us/257/1/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/257/1/case.html</a>> 257 U. S.
<br />1 (1921). Senator Jones of New Mexico interrupted floor debate on the
<br />Revenue Act of 1921 to call attention to this decision. In his view, it
<br />meant that, when the particular collector was dead, a taxpayer suing for
<br />more than ,000 had to bring suit in the Court of Claims. In addition to the
<br />extra expense and inconvenience of litigating in Washington, a Court of
<br />Claims
<br /></p><p>Page 357 U. S. 71
<br /></p><p>judgment carried no interest. The Senator proposed an amendment, stating:
<br /></p><p>"What is here proposed is that we shall remedy that situation by providing
<br />that, where the collector to whom the revenue was paid has died, then the
<br />claimant may sue the United States. It simply brings about an equitable
<br />situation, and prevents the taxpayer from having to suffer the hardships
<br />which would be brought upon him simply through the accident of the death of
<br />the collector to whom he paid the money. I offer the amendment for the
<br />purpose of remedying that situation. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F14#F14" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F14#F14</a>> Footnote 14]"
<br /></p><p>The amendment, which was accepted without further comment, conferred
<br />jurisdiction on the District Court,
<br /></p><p>"Concurrent with the Court of Claims, of any suit or proceeding, commenced
<br />after the passage of the revenue act of 1921, for the recovery of any
<br />internal revenue tax alleged to have been erroneously or illegally assessed
<br />or collected, or of any penalty claimed to have been collected without
<br />authority or any sum alleged to have been excessive or in any manner
<br />wrongfully collected under the internal revenue laws, even if the claim
<br />exceeds ,000, if the Collector of Internal Revenue by whom such tax,
<br />penalty, or such was collected is dead at the time such suit or proceeding
<br />is commenced. [ <<a href="http://supreme.justia.com/us/357/63/case.html#F15#F15" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F15#F15</a>>
<br />Footnote 15]"
<br /></p><p>The amendment's narrow-stated purpose refutes any suggestion that Congress
<br />intended further to expand or even
<br /></p><p>Page 357 U. S. 72
<br /></p><p>to restate the jurisdiction of the District Court in refund suits brought
<br />against the United States. As we have seen, the District Courts already had
<br />such jurisdiction under the Tucker Act, and there is no indication that
<br />Congress intended any change in the terms on which that action was made
<br />available other than the change that was clearly set forth. The statute that
<br />is now 28 U.S.C. § 1346(a) (1) was enacted merely to remove the
<br />jurisdictional amount limitation of the Tucker Act in the special situation
<br />where the Collector could not be sued. See Lowe Bros. Co. v. United States,
<br /><<a href="http://supreme.justia.com/us/304/302/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/304/302/case.html</a>> 304 U. S. 302,
<br /><<a href="http://supreme.justia.com/us/304/302/case.html#305" target="_blank" rel="nofollow">http://supreme.justia.com/us/304/302/case.html#305</a>> 305. The House
<br />Conference Report and a contemporary Treasury Department declaration confirm
<br />this view of the statute's effect. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F16#F16" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F16#F16</a>> Footnote 16]
<br /></p><p>The similarity of essential language leaves no doubt that the terms of the
<br />jurisdictional provision were copied from the claim for refund statute, R.S.
<br />§ 3226, as amended by Section 1318 of the Revenue Act of 1921. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F17#F17" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F17#F17</a>> Footnote 17] The
<br />fact that this language had for many years been considered to require full
<br />payment before suing the Collector, and the fact that the avowed purpose of
<br />the 1921 amendment was merely to cure an inadequacy in the suit against the
<br />Collector, combine as persuasive indications that no change was intended in
<br />the full payment principle declared in Cheatham v. United States, supra.
<br /></p><p>When Congress created the Board of Tax Appeals in 1924, [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F18#F18" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F18#F18</a>> Footnote 18] it
<br />demonstrated a clear understanding that refund suits could only be
<br />maintained upon full payment of the
<br /></p><p>Page 357 U. S. 73
<br /></p><p>tax alleged to be due. The House Committee proposing the bill explained its
<br />purpose as follows:
<br /></p><p>"The committee recommends the establishment of a Board of Tax Appeals to
<br />which a taxpayer may appeal prior to the payment of an additional assessment
<br />of income, excess profits, war profits, or estate taxes. Although a taxpayer
<br />may, after payment of his tax, bring suit for the recovery thereof, and thus
<br />secure a judicial determination of the questions involved, he cannot, in
<br />view of Section 3224 of the Revised Statutes, which prohibits suits to
<br />enjoin the collection of taxes, secure such a determination prior to the
<br />payment of the tax. The right of appeal after payment of the tax is an
<br />incomplete remedy, and does little to remove the hardship occasioned by an
<br />incorrect assessment. The payment of a large additional tax on income
<br />received several years previous and which may have, since its receipt, been
<br />either wiped out by subsequent losses, invested in nonliquid assets, or
<br />spent, sometimes forces taxpayers into bankruptcy, and often causes great
<br />financial hardship and sacrifice. These results are not remedied by
<br />permitting the taxpayer to sue for the recovery of the tax after this
<br />payment. He is entitled to an appeal and to a determination of his liability
<br />for the tax prior to its payment. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F19#F19" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F19#F19</a>> Footnote 19]"
<br /></p><p>Petitioner argues that the "hardship" the Board of Tax Appeals was created
<br />to alleviate was not the taxpayer's inability to sue without paying the
<br />whole tax -- for petitioner erroneously concludes that the 1921 amendment
<br />conferred that right -- but the Government's power to
<br /></p><p>Page 357 U. S. 74
<br /></p><p>collect the balance due while a refund suit was in progress. But the
<br />Committee Report quoted above clearly demonstrates that the hardship about
<br />which the Congress was concerned was the hardship of prelitigation payment,
<br />not post-litigation collection. Old Colony Trust Co. v. Commissioner,
<br /><<a href="http://supreme.justia.com/us/279/716/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/279/716/case.html</a>> 279 U. S. 716,
<br /><<a href="http://supreme.justia.com/us/279/716/case.html#721" target="_blank" rel="nofollow">http://supreme.justia.com/us/279/716/case.html#721</a>> 721. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F20#F20" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F20#F20</a>> Footnote 20]
<br /></p><p>The final step in the evolvement of 28 U.S.C. § 1346(a)(1) took place in the
<br />Act of July 30, 1954, [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F21#F21" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F21#F21</a>> Footnote 21] which
<br />removed the ,000 jurisdictional limitation and eliminated the condition
<br />about the Collector's being dead or out of office. Far from indicating an
<br />intent to allow suit without full payment of the tax due, the legislative
<br />history of that amendment shows a clear understanding of the Cheatham
<br />requirement, and demonstrates a narrow purpose in no way inconsistent with
<br />that requirement. The House Report states:
<br /></p><p>"The purpose of this bill is to permit taxpayers a greater opportunity to
<br />sue the United States in the district court of their own residence to
<br />recover taxes which they feel have been wrongfully collected. This is done
<br />by removing the jurisdictional limitation of ,000 now imposed on such suits.
<br />[ <<a href="http://supreme.justia.com/us/357/63/case.html#F22#F22" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F22#F22</a>> Footnote 22]"
<br /></p><p>In explaining the present state of the law, the Report goes on to point out
<br />that a taxpayer may contest a deficiency assessment by a petition in the Tax
<br />Court. "The taxpayer
<br /></p><p>Page 357 U. S. 75
<br /></p><p>may, however," the Report continues, "elect to pay his tax, and thereafter
<br />bring suit to recover the amount claimed to have been illegally exacted." [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F23#F23" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F23#F23</a>> Footnote 23]
<br /></p><p>The foregoing study of the legislative history of 28 U.S.C. § 1346(a)(1) and
<br />related statutes leaves no room for contention that their broad terms were
<br />intended to alter in any way the Cheatham principle of "pay first and
<br />litigate later." [ <<a href="http://supreme.justia.com/us/357/63/case.html#F24#F24" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F24#F24</a>>
<br />Footnote 24] For many years, that principle has been reinforced by the rule
<br />that no suit can be maintained for the purpose of restraining the assessment
<br />or collection of any tax. [
<br /><<a href="http://supreme.justia.com/us/357/63/case.html#F25#F25" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F25#F25</a>> Footnote 25] More
<br />recently, Congress took care to except from the operation of the Federal
<br />Declaratory Judgments Act any controversies "with respect to Federal taxes."
<br />[ <<a href="http://supreme.justia.com/us/357/63/case.html#F26#F26" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#F26#F26</a>> Footnote 26] To
<br />ameliorate the hardship produced by these requirements, Congress created a
<br />special court where tax questions could be adjudicated in advance of any
<br />payment. But there is no indication of any intent to create the hybrid
<br />remedy for which petitioner contends.
<br /></p><p>It is suggested that a part-payment remedy is necessary for the benefit of a
<br />taxpayer too poor to pay the full amount of the tax. Such an individual is
<br />free to litigate in the Tax Court without any advance payment. Where the
<br />time to petition that court has expired, or where for some other reason a
<br />suit in the District Court seems more desirable, the requirement of full
<br />payment may in some instances work a hardship. But since any hardship would
<br />grow out of an opinion whose effect Congress in successive
<br /></p><p>Page 357 U. S. 76
<br /></p><p>statutory revisions has made no attempt to alter, if any amelioration is
<br />required it is now a matter for Congress, not this Court.
<br /></p><p>The judgment of the Court of Appeals is
<br /></p><p>Affirmed.
<br /></p><p>MR. JUSTICE WHITTAKER, believing that Bushmiaer v. United States,
<br /><<a href="http://cases.justia.com/us-court-of-appeals/F2/230/146/" target="_blank" rel="nofollow">http://cases.justia.com/us-court-of-appeals/F2/230/146/</a>> 230 F.2d 146;
<br />Sirian Lamp Co. v. Manning, 123 F.2d 776, and Coates v. United States, 111
<br />F.2d 609, properly apply the statutes involved and should be followed, would
<br />reverse the judgment below.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T1#T1" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T1#T1</a>> Footnote 1]
<br /></p><p>See also Suhr v. United States, 18 F.2d 81. But cf. Sirian Lamp Co. v.
<br />Manning, 123 F.2d 776.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T2#T2" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T2#T2</a>> Footnote 2]
<br /></p><p>See also Sirian Lamp Co. v. Manning, 123 F.2d 776; Coates v. United States,
<br />111 F.2d 609. But cf. Bendheim v. Commissioner,
<br /><<a href="http://cases.justia.com/us-court-of-appeals/F2/214/26/" target="_blank" rel="nofollow">http://cases.justia.com/us-court-of-appeals/F2/214/26/</a>> 214 F.2d 26, 28;
<br />Elbert v. Johnson, 164 F.2d 421, 423-424.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T3#T3" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T3#T3</a>> Footnote 3]
<br /></p><p>42 Stat. 311.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T4#T4" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T4#T4</a>> Footnote 4]
<br /></p><p>26 U.S.C. (Supp. V) § 7422(a):
<br /></p><p>"No suit or proceeding shall be maintained in any court for the recovery of
<br />any internal revenue tax alleged to have been erroneously or illegally
<br />assessed or collected, or of any penalty claimed to have been collected
<br />without authority, or of any sum alleged to have been excessive or in any
<br />manner wrongfully collected, until a claim for refund or credit has been
<br />duly filed with the Secretary or his delegate, according to the provisions
<br />of law in that regard, and the regulations of the Secretary or his delegate
<br />established in pursuance thereof."
<br /></p><p>R.S. § 3226 is quoted in <<a href="http://supreme.justia.com/us/357/63/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html</a>>
<br />357 U. S. infra.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T5#T5" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T5#T5</a>> Footnote 5]
<br /></p><p>14 Stat. 152.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T6#T6" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T6#T6</a>> Footnote 6]
<br /></p><p>14 Stat. 111.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T7#T7" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T7#T7</a>> Footnote 7]
<br /></p><p>"No suit shall be maintained in any court for the recovery of (1) any
<br />internal tax alleged to have been erroneously or illegally assessed or
<br />collected, or of (2) any penalty claimed to have been collected without
<br />authority, or of (3) any sum alleged to have been excessive or in any manner
<br />wrongfully collected, until appeal shall have been duly made to the
<br />Commissioner of Internal Revenue. . . ."
<br /></p><p>R.S. § 3226.
<br /></p><p>This language is practically identical to that used by the 1866 Act in
<br />giving the Commissioner his refunding powers. 14 Stat. 111, restated in R.S.
<br />§ 3220. The first category dates back to the 1863 Act. 12 Stat. 729. The
<br />third category was added in 1864. 13 Stat. 239. The 1866 Act rounded out the
<br />three categories by adding the second. 14 Stat. 111. An examination of the
<br />legislative history discloses no indication of the purpose of these
<br />successive additions.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T8#T8" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T8#T8</a>> Footnote 8]
<br /></p><p>Initially, such suits depended upon diversity jurisdiction.
<br /><<a href="http://supreme.justia.com/us/79/1/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/79/1/case.html</a>> Collector v. Hubbard, 12 Wall.
<br />1. Later, Congress created jurisdiction for "all causes arising under any
<br />law providing internal revenue. . . ." R.S. § 629(4). With slight
<br />modification, that provision became Section 24(5) of the Judicial Code, 36
<br />Stat. 1092, and is presently 28 U.S.C. § 1340. See Lowe Bros. Co. v. United
<br />States, <<a href="http://supreme.justia.com/us/304/302/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/304/302/case.html</a>> 304 U. S. 302,
<br /><<a href="http://supreme.justia.com/us/304/302/case.html#305" target="_blank" rel="nofollow">http://supreme.justia.com/us/304/302/case.html#305</a>> 305.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T9#T9" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T9#T9</a>> Footnote 9]
<br /></p><p>92 U.S. at <<a href="http://supreme.justia.com/us/92/85/case.html#88" target="_blank" rel="nofollow">http://supreme.justia.com/us/92/85/case.html#88</a>> 88-89.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T10#T10" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T10#T10</a>> Footnote 10]
<br /></p><p>Kings County Savings Institution v. Blair,
<br /><<a href="http://supreme.justia.com/us/116/200/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/116/200/case.html</a>> 116 U. S. 200,
<br /><<a href="http://supreme.justia.com/us/116/200/case.html#205" target="_blank" rel="nofollow">http://supreme.justia.com/us/116/200/case.html#205</a>> 205 (1886) ("No claim
<br />for the refunding of taxes can be made according to law and the regulations
<br />until after the taxes have been paid [and] . . . no suit can be maintained
<br />for taxes illegally collected unless a claim therefor has been made within
<br />the time prescribed by the law."); Pollock v. Farmers' Loan & Trust Co.,
<br /><<a href="http://supreme.justia.com/us/157/429/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/157/429/case.html</a>> 157 U. S. 429,
<br /><<a href="http://supreme.justia.com/us/157/429/case.html#609" target="_blank" rel="nofollow">http://supreme.justia.com/us/157/429/case.html#609</a>> 609 (1895) (dissenting
<br />opinion) ("The same authorities [including the Cheatham case] have
<br />established the rule that the proper course, in a case of illegal taxation,
<br />is to pay the tax under protest or with notice of suit, and then bring an
<br />action against the officer who collected it."); Dodge v. Osborn,
<br /><<a href="http://supreme.justia.com/us/240/118/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/240/118/case.html</a>> 240 U. S. 118,
<br /><<a href="http://supreme.justia.com/us/240/118/case.html#120" target="_blank" rel="nofollow">http://supreme.justia.com/us/240/118/case.html#120</a>> 120 (1916) ("The remedy
<br />of a suit to recover back the tax after it is paid is provided by statute. .
<br />. ."); see <<a href="http://supreme.justia.com/us/357/63/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html</a>> 357 U. S. infra.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T11#T11" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T11#T11</a>> Footnote 11]
<br /></p><p>E.g., Phillips v. Commissioner,
<br /><<a href="http://supreme.justia.com/us/283/589/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/283/589/case.html</a>> 283 U. S. 589,
<br /><<a href="http://supreme.justia.com/us/283/589/case.html#595" target="_blank" rel="nofollow">http://supreme.justia.com/us/283/589/case.html#595</a>> 595; United States v.
<br />Jefferson Electric Mfg. Co.,
<br /><<a href="http://supreme.justia.com/us/291/386/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/291/386/case.html</a>> 291 U. S. 386,
<br /><<a href="http://supreme.justia.com/us/291/386/case.html#395" target="_blank" rel="nofollow">http://supreme.justia.com/us/291/386/case.html#395</a>> 395-396; Dobson v.
<br />Commissioner, <<a href="http://supreme.justia.com/us/320/489/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/320/489/case.html</a>> 320 U. S.
<br />489, <<a href="http://supreme.justia.com/us/320/489/case.html#496" target="_blank" rel="nofollow">http://supreme.justia.com/us/320/489/case.html#496</a>> 496.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T12#T12" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T12#T12</a>> Footnote 12]
<br /></p><p>42 Stat. 311.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T13#T13" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T13#T13</a>> Footnote 13]
<br /></p><p>24 Stat. 505, 28 U.S.C. § 1346(a)(2).
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T14#T14" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T14#T14</a>> Footnote 14]
<br /></p><p>61 Cong.Rec. 7506-7507.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T15#T15" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T15#T15</a>> Footnote 15]
<br /></p><p>61 Cong.Rec. 7507. A second amendment provided that interest should be
<br />allowed in any judgment against the United States in these refund suits.
<br />Ibid. A special amendment in 1925 added the right to bring such refund suits
<br />when the collector "is not in office." 43 Stat. 972.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T16#T16" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T16#T16</a>> Footnote 16]
<br /></p><p>H.R.Rep.No.486, 67th Cong., 1st Sess. 57; II-1 Cum.Bull. 224, 225.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T17#T17" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T17#T17</a>> Footnote 17]
<br /></p><p>42 Stat. 314. The 1921 Act substituted "claim for refund or credit" where
<br />the statute formerly referred to an "appeal" to the Commissioner.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T18#T18" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T18#T18</a>> Footnote 18]
<br /></p><p>43 Stat. 336.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T19#T19" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T19#T19</a>> Footnote 19]
<br /></p><p>H.R.Rep.No.179, 68th Cong., 1st Sess. 7. The Senate Committee on Finance
<br />made a similar explanation. S.Rep.No.398, 68th Cong., 1st Sess. 8.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T20#T20" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T20#T20</a>> Footnote 20]
<br /></p><p>"The Board of Tax Appeals . . . was created by Congress to provide taxpayers
<br />an opportunity to secure an independent review of the Commissioner of
<br />Internal Revenue's determination of additional income and estate taxes by
<br />the Board in advance of their paying the tax found by the Commissioner to be
<br />due. Before the act of 1924, the taxpayer could only contest the
<br />Commissioner's determination of the amount of the tax after its payment."
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T21#T21" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T21#T21</a>> Footnote 21]
<br /></p><p>68 Stat. 589.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T22#T22" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T22#T22</a>> Footnote 22]
<br /></p><p>H.R.Rep.No.659, 83d Cong., 1st Sess. 1.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T23#T23" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T23#T23</a>> Footnote 23]
<br /></p><p>Id. at 2. And see S.Rep.No.115, 83d Cong., 1st Sess.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T24#T24" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T24#T24</a>> Footnote 24]
<br /></p><p>Allen v. Regents of University System of Georgia,
<br /><<a href="http://supreme.justia.com/us/304/439/case.html" target="_blank" rel="nofollow">http://supreme.justia.com/us/304/439/case.html</a>> 304 U. S. 439,
<br /><<a href="http://supreme.justia.com/us/304/439/case.html#456" target="_blank" rel="nofollow">http://supreme.justia.com/us/304/439/case.html#456</a>> 456 (concurring
<br />opinion).
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T25#T25" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T25#T25</a>> Footnote 25]
<br /></p><p>14 Stat. 475 (1867), reenacted in R.S. § 3224, presently in force as 26
<br />U.S.C. (Supp. V) § 7421.
<br /></p><p>[ <<a href="http://supreme.justia.com/us/357/63/case.html#T26#T26" target="_blank" rel="nofollow">http://supreme.justia.com/us/357/63/case.html#T26#T26</a>> Footnote 26]
<br /></p><p>49 Stat. 1027, 28 U.S.C. § 2201. See S.Rep.No.1240, 74th Cong., 1st Sess.
<br />11.
<br /></p><p>U.S. Supreme Court
<br /></p><p>FLORA v. UNITED STATES, 362 U.S. 145 (1960)
<br /></p><p>362 U.S. 145
<br /></p><p>FLORA v. UNITED STATES.
<br />ON REHEARING.
<br />No. 492, October Term, 1957.
<br />Argued May 20, 1958.
<br />Decided June 16, 1958.
<br /></p><p>Rehearing granted June 22, 1959. Reargued November 12, 1959. Decided March
<br />21, 1960.
<br /></p><p>Under 28 U.S.C. 1346 (a) (1), a Federal District Court does not have
<br />jurisdiction of an action by a taxpayer for refund of a part payment made by
<br />him on an assessment for an alleged deficiency in his income tax. The
<br />taxpayer must pay the full amount of the assessment before he may challenge
<br />its validity in an action under 1346 (a) (1). Flora v. United States,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby=case&" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby...</a>
<br />court=us&vol=357&invol=63> 357 U.S. 63 , reaffirmed. Pp. 146-177.
<br /></p><p>(a) The language of 1346 (a) (1) can more readily be construed to require
<br />payment of the full tax before suit than to permit suit for recovery of a
<br />part payment. Pp. 148-151.
<br /></p><p>(b) The legislative history of 1346 (a) (1) is barren of any clue to the
<br />congressional intent on this issue; but that section is a jurisdictional
<br />provision which is a keystone in a carefully articulated and quite
<br />complicated structure of tax laws; since enactment of its precursor in 1921
<br />Congress has several times acted upon the assumption that 1346 (a) (1)
<br />requires full payment before suit; and any evidence of a contrary intent is
<br />too weak and insubstantial to justify destroying the existing harmony of the
<br />tax statutes. Pp. 151-158.
<br /></p><p>(c) In establishing the Board of Tax Appeals (now the Tax Court), Congress
<br />acted upon the assumption that full payment of the tax assessed was a
<br />condition precedent for bringing suit for refund in a District Court, and it
<br />chose to establish the Board as a different forum where the validity of an
<br />assessment could be litigated without prior payment in full. Pp. 158-163.
<br /></p><p>(d) To permit such a suit in a District Court would be inconsistent with the
<br />purpose of 405 of the Revenue Act of 1935, which amended the Declaratory
<br />Judgment Act so as to except disputes "with respect to Federal taxes." Pp.
<br />164-165.
<br /></p><p>(e) To permit such a suit in a District Court would generate the very
<br />problems which Congress believed it had solved by 7422 (e) of the Internal
<br />Revenue Code of 1954. Pp. 165-167.
<br /></p><p>(f) A different conclusion is not required by the administrative practice
<br />prior to 1940 nor by a few inconsequential exceptions to [362 U.S. 145, 146]
<br />the otherwise uniform belief prior to 1940 that full payment had to precede
<br />suit in a District Court for refund. Pp. 167-175.
<br /></p><p>(g) Requiring taxpayers to pay assessments in full before suing in a
<br />District Court will not necessarily subject them to undue hardships, since
<br />they may appeal to the Tax Court without first paying anything. Pp. 175-177.
<br /></p><p>246 F.2d 929, affirmed.
<br /></p><p>Randolph W. Thrower reargued the cause for petitioner. With him on the brief
<br />on reargument were A. G. McClintock, William A. Sutherland and George L.
<br />Cohen.
<br /></p><p>Assistant Attorney General Rice reargued the cause for the United States.
<br />With him on the brief on reargument were Solicitor General Rankin, Harry
<br />Baum and Marvin W. Weinstein.
<br /></p><p>MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.
<br /></p><p>The question presented is whether a Federal District Court has jurisdiction
<br />under 28 U.S.C. 1346 (a) (1) of a suit by a taxpayer for the refund of
<br />income tax payments which did not discharge the entire amount of his
<br />assessment.
<br /></p><p>This is our second consideration of the case. In the 1957 Term, we decided
<br />that full payment of the assessment is a jurisdictional prerequisite to
<br />suit,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby=case&" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby...</a>
<br />court=us&vol=357&invol=63> 357 U.S. 63 . Subsequently the Court granted a
<br />petition for rehearing.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby=case&" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby...</a>
<br />court=us&vol=360&invol=922> 360 U.S. 922 . The case has been exhaustively
<br />briefed and ably argued. After giving the problem our most careful
<br />attention, we have concluded that our original disposition of the case was
<br />correct.
<br /></p><p>Under such circumstances, normally a brief epilogue to the prior opinion
<br />would be sufficient to account for our decision. However, because petitioner
<br />in reargument has placed somewhat greater emphasis upon certain contentions
<br />than he had previously, and because our dissenting colleagues have
<br />elaborated upon the reasons for their [362 U.S. 145, 147] disagreement, we
<br />deem it advisable to set forth our reasoning in some detail, even though
<br />this necessitates repeating much of what we have already said.
<br /></p><p>THE FACTS.
<br /></p><p>The relevant facts are undisputed and uncomplicated. This litigation had its
<br />source in a dispute between petitioner and the Commissioner of Internal
<br />Revenue concerning the proper characterization of certain losses which
<br />petitioner suffered during 1950. Petitioner reported them as ordinary
<br />losses, but the Commissioner treated them as capital losses and levied a
<br />deficiency assessment in the amount of $28,908.60, including interest.
<br />Petitioner paid $5,058.54 and then filed with the Commissioner a claim for
<br />refund of that amount. After the claim was disallowed, petitioner sued for
<br />refund in a District Court. The Government moved to dismiss, and the judge
<br />decided that the petitioner "should not maintain" the action because he had
<br />not paid the full amount of the assessment. But since there was a conflict
<br />among the Courts of Appeals on this jurisdictional question, and since the
<br />Tenth Circuit had not yet passed upon it, the judge believed it desirable to
<br />determine the merits of the claim. He thereupon concluded that the losses
<br />were capital in nature and entered judgment in favor of the Government. 142
<br />F. Supp. 602. The Court of Appeals for the Tenth Circuit agreed with the
<br />district judge upon the jurisdictional issue, and consequently remanded with
<br />directions to vacate the judgment and dismiss the complaint. 246 F.2d 929.
<br />We granted certiorari because the Courts of Appeals were in conflict with
<br />respect to a question which is of considerable importance in the
<br />administration of the tax laws.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f1#f1> 1 [362 U.S. 145, 148]
<br /></p><p>THE STATUTE.
<br /></p><p>The question raised in this case has not only raised a conflict in the
<br />federal decisions, but has also in recent years provoked controversy among
<br />legal commentators.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f2#f2> 2 In view of this divergence of expert opinion, it
<br />would be surprising if the words of the statute inexorably dictated but a
<br />single reasonable conclusion. Nevertheless, one of the arguments which has
<br />been most strenuously urged is that the plain language of the statute
<br />precludes, or at the very least strongly militates against, a decision that
<br />full payment of the income tax assessment is a jurisdictional condition
<br />precedent to maintenance of a refund suit in a District Court. If this were
<br />true, presumably we could but recite the statute and enter judgment for
<br />petitioner - though we might be pardoned some perplexity as to how such a
<br />simple matter could have caused so much confusion. Regrettably, this facile
<br />an approach will not serve.
<br /></p><p>Section 1346 (a) (1) provides that the District Courts shall have
<br />jurisdiction, concurrent with the Court of Claims, of
<br /></p><p>"(1) Any civil action against the United States for the recovery of any
<br />internal-revenue tax alleged to have been erroneously or illegally assessed
<br />or collected, or any penalty claimed to have been collected [362 U.S. 145,
<br />149] without authority or any sum alleged to have been excessive or in any
<br />manner wrongfully collected under the internal-revenue laws . . . ."
<br />(Emphasis added.)
<br /></p><p>It is clear enough that the phrase "any internal-revenue tax" can readily be
<br />construed to refer to payment of the entire amount of an assessment. Such an
<br />interpretation is suggested by the nature of the income tax, which is "A tax
<br />. . . imposed for each taxable year," with the "amount of the tax"
<br />determined in accordance with prescribed schedules.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f3#f3> 3(Emphasis added.) But it is argued that this reading
<br />of the statute is foreclosed by the presence in 1346 (a) (1) of the phrase
<br />"any sum." This contention appears to be based upon the notion that "any
<br />sum" is a catchall which confers jurisdiction to adjudicate suits for refund
<br />of part of a tax. A catchall the phrase surely is; but to say this is not to
<br />define what it catches. The sweeping role which petitioner assigns these
<br />words is based upon a conjunctive reading of "any internal-revenue tax,"
<br />"any penalty," and "any sum." But we believe that the statute more readily
<br />lends itself to the disjunctive reading which is suggested by the connective
<br />"or." That is, "any sum," instead of being related to "any internal-revenue
<br />tax" and "any penalty," may refer to amounts which are neither taxes nor
<br />penalties. Under this interpretation, the function of the phrase is to
<br />permit suit for recovery of items which might not be designated as either
<br />"taxes" or "penalties" by Congress or the courts. One obvious example of
<br />such a "sum" is interest. And it is significant that many old tax statutes
<br />described the amount which was to be assessed under certain circumstances as
<br />a "sum" to be added to the tax, simply as a [362 U.S. 145, 150] "sum," as
<br />a "percentum," or as "costs."
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f4#f4> 4 Such a rendition of the statute, which is supported
<br />by precedent,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f5#f5> 5 frees the phrase "any internal-revenue tax" from
<br />the qualifications imposed upon it by petitioner and permits it to be given
<br />what we regard as its more natural reading - the full tax. Moreover, this
<br />construction, under which each phrase is assigned a distinct meaning imputes
<br />to Congress a surer grammatical touch than does the alternative
<br />interpretation, under which the "any sum" phrase completely assimilates the
<br />other two. Surely a much clearer statute could have been written to
<br />authorize suits for refund of any part of a tax merely by use of the phrase
<br />"a tax or any portion thereof," or simply "any sum paid under the internal
<br />revenue laws." This Court naturally does not review congressional enactments
<br />as a panel of grammarians; but neither do we regard ordinary principles of
<br />English prose as irrelevant to a construction of those enactments. Cf.
<br />Commissioner v. Acker,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby=case&" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby...</a>
<br />court=us&vol=361&invol=87> 361 U.S. 87 .
<br /></p><p>We conclude that the language of 1346 (a) (1) can be more readily construed
<br />to require payment of the full tax before suit than to permit suit for
<br />recovery of a part [362 U.S. 145, 151] payment. But, as we recognized in
<br />the prior opinion, the statutory language is not absolutely controlling, and
<br />consequently resort must be had to whatever other materials might be
<br />relevant.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f6#f6> 6
<br /></p><p>LEGISLATIVE HISTORY AND HISTORICAL BACKGROUND.
<br /></p><p>Although frequently the legislative history of a statute is the most
<br />fruitful source of instruction as to its proper interpretation, in this case
<br />that history is barren of any clue to congressional intent.
<br /></p><p>The precursor of 1346 (a) (1) was 1310 (c) of the Revenue Act of 1921,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f7#f7> 7 in which the language with which we are here
<br />concerned appeared for the first time in a jurisdictional statute. Section
<br />1310 (c) had an overt purpose unrelated to the question whether full payment
<br />of an assessed tax was a jurisdictional prerequisite to a suit for refund.
<br />Prior to 1921, tax refund suits against the United States could be
<br />maintained in the District Courts under the authority of the Tucker Act,
<br />which had been passed in 1887.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f8#f8> 8 Where the claim exceeded $10,000, however, such a
<br />suit could not be brought, and in such a situation the taxpayer's remedy in
<br />District Court was against the Collector. [362 U.S. 145, 152] But because
<br />the Collector had to be sued personally, no District Court action was
<br />available if he was deceased.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f9#f9> 9 The 1921 provision, which was an amendment to the
<br />Tucker Act, was explicitly designed to permit taxpayers to sue the United
<br />States in the District Courts for sums exceeding $10,000 where the Collector
<br />had died.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f10#f10> 10
<br /></p><p>The ancestry of the language of 1346 (a) (1) is no more enlightening than is
<br />the legislative history of the 1921 provision. This language, which, as we
<br />have stated, appeared in substantially its present form in the 1921
<br />amendment, was apparently taken from R. S. 3226 (1878). But 3226 was not a
<br />jurisdictional statute at all; it simply specified that suits for recovery
<br />of taxes, penalties, or sums could not be maintained until after a claim for
<br />refund had been submitted to the Commissioner.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f11#f11> 11
<br /></p><p>Thus there is presented a vexing situation - statutory language which is
<br />inconclusive and legislative history which is irrelevant. This, of course,
<br />does not necessarily mean that 1346 (a) (1) expresses no congressional
<br />intent with respect to the issue before the Court; but it does make that
<br />intent uncommonly difficult to divine.
<br /></p><p>It is argued, however, that the puzzle may be solved through consideration
<br />of the historical basis of a suit to recover a tax illegally assessed. The
<br />argument proceeds as follows: A suit to recover taxes could, before the
<br />Tucker [362 U.S. 145, 153] Act, be brought only against the Collector. Such
<br />a suit was based upon the common-law count of assumpsit for money had and
<br />received, and the nature of that count requires the inference that a suit
<br />for recovery of part payment of a tax could have been maintained. Neither
<br />the Tucker Act nor the 1921 amendment indicates an intent to change the
<br />nature of the refund action in any pertinent respect. Consequently, there is
<br />no warrant for importing into 1346 (a) (1) a full-payment requirement.
<br /></p><p>For reasons which will appear later, we believe that the conclusion would
<br />not follow even if the premises were clearly sound. But in addition we have
<br />substantial doubt about the validity of the premises. As we have already
<br />indicated, the language of the 1921 amendment does in fact tend to indicate
<br />a congressional purpose to require full payment as a jurisdictional
<br />prerequisite to suit for refund. Moreover, we are not satisfied that the
<br />suit against the Collector was identical to the common-law action of
<br />assumpsit for money had and received. One difficulty is that, because of the
<br />Act of February 26, 1845, c. 22, 5 Stat. 727, which restored the right of
<br />action against the Collector after this Court had held that it had been
<br />implicitly eliminated by other legislation,
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<br />&friend=nytimes#f12#f12> 12 the Court no longer regarded the suit as a
<br />common-law action, but rather as a statutory remedy which "in its nature
<br />[was] a remedy against the Government." Curtis's Administratrix v. Fiedler,
<br />2 Black 461, 479. On the other hand, it is true that none of the statutes
<br />relating to this type of suit clearly indicate a congressional intention to
<br />require full payment of the assessed tax before suit.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f13#f13> 13 Nevertheless, the opinion of this Court in
<br />Cheatham v. United States,
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<br />l=92&invol=85> 92 U.S. 85 , prevents us from accepting the [362 U.S. 145,
<br />154] analogy between the statutory action against the Collector and the
<br />common-law count. In this 1875 opinion, the Court described the remedies
<br />available to taxpayers as follows:
<br /></p><p>"So also, in the internal-revenue department, the statute which we have
<br />copied allows appeals from the assessor to the commissioner of internal
<br />revenue; and, if dissatisfied with his decision, on paying the tax the party
<br />can sue the collector; and, if the money was wrongfully enacted, the courts
<br />will give him relief by a judgment, which the United States pledges herself
<br />to pay.
<br /></p><p>. . . . .
<br /></p><p>". . . While a free course of remonstrance and appeal is allowed within the
<br />departments before the money is finally enacted, the general government has
<br />wisely made the payment of the tax claimed, whether of customs or of
<br />internal revenue, a condition precedent to a resort to the courts by the
<br />party against whom the tax is assessed. . . . If the compliance with this
<br />condition [that appeal must be made to the Commissioner and suit brought
<br />within six months of his decision] requires the party aggrieved to pay the
<br />money, he must do it. He cannot, after the decision is rendered against him,
<br />protract the time within which he can contest that decision in the courts by
<br />his own delay in paying the money. It is essential to the honor and orderly
<br />conduct of the government that its taxes should be promptly paid, and
<br />drawbacks speedily adjusted; and the rule prescribed in this class of cases
<br />is neither arbitrary nor unreasonable. . . .
<br /></p><p>"The objecting party can take his appeal. He can, if the decision is delayed
<br />beyond twelve months, [362 U.S. 145, 155] rest his case on that decision;
<br />or he can pay the amount claimed, and commence his suit at any time within
<br />that period. So, after the decision, he can pay at once, and commence suit
<br />within the six months . . . ."
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<br />ge&court=us&vol=92&page=88#88> 92 U.S., at 88 -89. (Emphasis added.)
<br /></p><p>Reargument has not changed our view that this language reflects an
<br />understanding that full payment of the tax was a prerequisite to suit. Of
<br />course, as stated in our prior opinion, the Cheatham statement is dictum;
<br />but we reiterate that it appears to us to be "carefully considered dictum."
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby=volpa" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby...</a>
<br />ge&court=us&vol=357&page=68#68> 357 U.S., at 68 . Equally important is the
<br />fact that the Court was construing the claim-for-refund statute from which,
<br />as amended, the language of 1346 (a) (1) was presumably taken.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f14#f14> 14Thus it seems that in Cheatham the Supreme Court
<br />interpreted this language not only to specify which claims for refund must
<br />first be presented for administrative reconsideration, but also to
<br />constitute an additional qualification upon the statutory right to sue the
<br />Collector. It is true that the version of the provision involved in Cheatham
<br />contained only the phrase "any tax." But the phrases "any penalty" and "any
<br />sum" were added well before the decision in Cheatham;
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<br />&friend=nytimes#f15#f15> 15 the history of these amendments makes it quite
<br />clear that they were not designed to effect any change relevant to the
<br />Cheatham rule;
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<br />&friend=nytimes#f16#f16> 16 language in [362 U.S. 145, 156] opinions of
<br />this Court after Cheatham is consistent with the Cheatham statement;
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<br />&friend=nytimes#f17#f17> 17 and in any event, as we have indicated, we can
<br />see nothing in these additional words which would negate the full-payment
<br />requirement. [362 U.S. 145, 157]
<br /></p><p>If this were all the material relevant to a construction of 1346 (a) (1),
<br />determination of the issue at bar would be inordinately difficult. Favoring
<br />petitioner would be the theory that, in the early nineteenth century, a suit
<br />for recovery of part payment of an assessment could be maintained against
<br />the Collector, together with the absence of any conclusive evidence that
<br />Congress has ever intended to inaugurate a new rule; favoring respondent
<br />would be the Cheatham statement and the language of the 1921 statute. There
<br />are, however, additional factors which are dispositive.
<br /></p><p>We are not here concerned with a single sentence in an isolated statute, but
<br />rather with a jurisdictional provision which is a keystone in a carefully
<br />articulated and quite complicated structure of tax laws. From these related
<br />statutes, all of which were passed after 1921, it is apparent that Congress
<br />has several times acted upon the assumption that 1346 (a) (1) requires full
<br />payment before suit. Of course, if the clear purpose of Congress at any time
<br />had been to permit suit to recover a part payment, this subsequent
<br />legislation would have to be disregarded. But, as we have stated, the
<br />evidence pertaining to this intent [362 U.S. 145, 158] is extremely weak,
<br />and we are convinced that it is entirely too insubstantial to justify
<br />destroying the existing harmony of the tax statutes. The laws which we
<br />consider especially pertinent are the statute establishing the Board of Tax
<br />Appeals (now the Tax Court), the Declaratory Judgment Act, and 7422 (e) of
<br />the Internal Revenue Code of 1954.
<br /></p><p>THE BOARD OF TAX APPEALS.
<br /></p><p>The Board of Tax Appeals was established by Congress in 1924 to permit
<br />taxpayers to secure a determination of tax liability before payment of the
<br />deficiency.
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<br />&friend=nytimes#f18#f18> 18 The Government argues that the Congress which
<br />passed this 1924 legislation thought full payment of the tax assessed was a
<br />condition for bringing suit in a District Court; that Congress believed this
<br />sometimes caused hardship; and that Congress set up the Board to alleviate
<br />that hardship. Petitioner denies this, and contends that Congress' sole
<br />purpose was to enable taxpayers to prevent the Government from collecting
<br />taxes by exercise of its power of distraint.
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<br />&friend=nytimes#f19#f19> 19
<br /></p><p>We believe that the legislative history surrounding both the creation of the
<br />Board and the subsequent revisions of the basic statute supports the
<br />Government. The House Committee Report, for example, explained the purpose
<br />of the bill as follows:
<br /></p><p>"The committee recommends the establishment of a Board of Tax Appeals to
<br />which a taxpayer may appeal prior to the payment of an additional assessment
<br />of income, excess-profits, war-profits, or estate taxes. Although a taxpayer
<br />may, after payment of [362 U.S. 145, 159] his tax, bring suit for the
<br />recovery thereof and thus secure a judicial determination on the questions
<br />involved, he can not, in view of section 3224 of the Revised Statutes, which
<br />prohibits suits to enjoin the collection of taxes, secure such a
<br />determination prior to the payment of the tax. The right of appeal after
<br />payment of the tax is an incomplete remedy, and does little to remove the
<br />hardship occasioned by an incorrect assessment. The payment of a large
<br />additional tax on income received several years previous and which may have,
<br />since its receipt, been either wiped out by subsequent losses, invested in
<br />nonliquid assets, or spent, sometimes forces taxpayers into bankruptcy, and
<br />often causes great financial hardship and sacrifice. These results are not
<br />remedied by permitting the taxpayer to sue for the recovery of the tax after
<br />this payment. He is entitled to an appeal and to a determination of his
<br />liability for the tax prior to its payment."
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<br />&friend=nytimes#f20#f20> 20 (Emphasis added.)
<br /></p><p>Moreover, throughout the congressional debates are to be found frequent
<br />expressions of the principle that payment of the full tax was a precondition
<br />to suit: "pay his tax . . . then . . . file a claim for refund"; "pay the
<br />tax and then sue"; "a review in the courts after payment of the tax"; "he
<br />may still seek court review, but he must first pay the tax assessed"; "in
<br />order to go to court he must pay his assessment"; "he must pay it [his
<br />assessment] [362 U.S. 145, 160] before he can have a trial in court"; "pay
<br />the taxes adjudicated against him, and then commence a suit in a court";
<br />"pay the tax . . . [t]hen . . . sue to get it back"; "paying his tax and
<br />bringing his suit"; "first pay his tax and then sue to get it back"; "take
<br />his case to the district court - conditioned, of course, upon his paying the
<br />assessment."
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<br />&friend=nytimes#f21#f21> 21
<br /></p><p>Petitioner's argument falls under the weight of this evidence. It is true,
<br />of course, that the Board of Tax Appeals procedure has the effect of staying
<br />collection,
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<br />&friend=nytimes#f22#f22> 22 and it may well be that Congress so provided in
<br />order to alleviate hardships caused by the long-standing bar against suits
<br />to enjoin the collection of taxes. But it is a considerable leap to the
<br />further conclusion that amelioration of the hardship of prelitigation
<br />payment as a jurisdictional requirement was not another important [362 U.S.
<br />145, 161] motivation for Congress' action.
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<br />&friend=nytimes#f23#f23> 23 To reconcile the legislative history with this
<br />conclusion seems to require the presumption that all the Congressmen who
<br />spoke of payment of the assessment before suit as a hardship understood -
<br />without saying - that suit could be brought for whatever part of the
<br />assessment had been paid, but believed that, as a practical matter, hardship
<br />would nonetheless arise because the Government would require payment of the
<br />balance of the tax by exercising its power of distraint. But if this was in
<br />fact the view of these legislators, it is indeed extraordinary that they did
<br />not say so.
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<br />&friend=nytimes#f24#f24> 24 [362 U.S. 145, 162] Moreover, if Congress'
<br />only concern was to prevent distraint, it is somewhat difficult to
<br />understand why Congress did not simply authorize injunction suits. It is
<br />interesting to note in this connection that bills to permit the same type of
<br />prepayment litigation in the District Courts as is [362 U.S. 145, 163]
<br />possible in the Tax Court have been introduced several times, but none has
<br />ever been adopted.
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<br />&friend=nytimes#f25#f25> 25
<br /></p><p>In sum, even assuming that one purpose of Congress in establishing the Board
<br />was to permit taxpayers to avoid distraint, it seems evident that another
<br />purpose was to furnish a forum where full payment of the assessment would
<br />not be a condition precedent to suit. The result is a system in which there
<br />is one tribunal for prepayment litigation and another for post-payment
<br />litigation, with no room contemplated for a hybrid of the type proposed by
<br />petitioner. [362 U.S. 145, 164]
<br /></p><p>THE DECLARATORY JUDGMENT ACT.
<br /></p><p>The Federal Declaratory Judgment Act of 1934
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f26#f26> 26 was amended by 405 of the Revenue Act of 1935
<br />expressly to except disputes "with respect to Federal taxes."
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<br />&friend=nytimes#f27#f27> 27 The Senate Report explained the purpose of the
<br />amendment as follows:
<br /></p><p>"Your committee has added an amendment making it clear that the Federal
<br />Declaratory Judgments Act of June 14, 1934, has no application to Federal
<br />taxes. The application of the Declaratory Judgments Act to taxes would
<br />constitute a radical departure from the long-continued policy of Congress
<br />(as expressed in Rev. Stat. 3224 and other provisions) with respect to the
<br />determination, assessment, and collection of Federal taxes. Your committee
<br />believes that the orderly and prompt determination and collection of Federal
<br />taxes should not be interfered with by a procedure designed to facilitate
<br />the settlement of private controversies, and that existing procedure both in
<br />the Board of Tax Appeals and the courts affords ample remedies for the
<br />correction of tax errors."
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f28#f28> 28 (Emphasis added.)
<br /></p><p>It is clear enough that one "radical departure" which was averted by the
<br />amendment was the potential circumvention of the "pay first and litigate
<br />later" rule by way of suits for declaratory judgments in tax cases.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f29#f29> 29 Petitioner [362 U.S. 145, 165] would have us
<br />give this Court's imprimatur to precisely the same type of "radical
<br />departure," since a suit for recovery of but a part of an assessment would
<br />determine the legality of the balance by operation of the principle of
<br />collateral estoppel. With respect to this unpaid portion, the taxpayer would
<br />be securing what is in effect - even though not technically - a declaratory
<br />judgment. The frustration of congressional intent which petitioner asks us
<br />to endorse could hardly be more glaring, for he has conceded that his
<br />argument leads logically to the conclusion that payment of even $1 on a
<br />large assessment entitles the taxpayer to sue - a concession amply warranted
<br />by the obvious impracticality of any judicially created jurisdictional
<br />standard midway between full payment and any payment.
<br /></p><p>SECTION 7422 (e) OF THE 1954 CODE.
<br /></p><p>One distinct possibility which would emerge from a decision in favor of
<br />petitioner would be that a taxpayer might be able to split his cause of
<br />action, bringing suit for refund of part of the tax in a Federal District
<br />Court and litigating in the Tax Court with respect to the remainder. In such
<br />a situation the first decision would, of course, control. Thus if for any
<br />reason a litigant would prefer a District Court adjudication,
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<br />&friend=nytimes#f30#f30> 30 he might sue for a small portion of the tax in
<br />that tribunal while at the same time protecting the balance from distraint
<br />by invoking the protection of the Tax Court procedure. On the other hand,
<br />different questions would arise if this device were not employed. For
<br />example, would the Government be required to file a compulsory counterclaim
<br />for the unpaid [362 U.S. 145, 166] balance in District Court under Rule 13
<br />of the Federal Rules of Civil Procedure? If so, which party would have the
<br />burden of proof?
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<br />&friend=nytimes#f31#f31> 31
<br /></p><p>Section 7422 (e) of the 1954 Internal Revenue Code makes it apparent that
<br />Congress has assumed these problems are nonexistent except in the rare case
<br />where the taxpayer brings suit in a District Court and the Commissioner then
<br />notifies him of an additional deficiency. Under 7422 (e) such a claimant is
<br />given the option of pursuing his suit in the District Court or in the Tax
<br />Court, but he cannot litigate in both. Moreover, if he decides to remain in
<br />the District Court, the Government may - but seemingly is not required to -
<br />bring a counterclaim; and if it does, the taxpayer has the burden of proof.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f32#f32> 32 If we [362 U.S. 145, 167] were to overturn the
<br />assumption upon which Congress has acted, we would generate upon a broad
<br />scale the very problems Congress believed it had solved.
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<br />&friend=nytimes#f33#f33> 33
<br /></p><p>These, then, are the basic reasons for our decision, and our views would be
<br />unaffected by the constancy or inconstancy of administrative practice.
<br />However, because the petition for rehearing in this case focused almost
<br />exclusively upon a single clause in the prior opinion - "there does not
<br />appear to be a single case before 1940 in which a taxpayer attempted a suit
<br />for refund of income taxes without paying the full amount the Government
<br />alleged to be due,"
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<br />ge&court=us&vol=357&page=69#69> 357 U.S., at 69 - we feel obliged to comment
<br />upon the material introduced upon reargument. The [362 U.S. 145, 168]
<br />reargument has, if anything, strengthened, rather than weakened, the
<br />substance of this statement, which was directed to the question whether
<br />there has been a consistent understanding of the "pay first and litigate
<br />later" principle by the interested government agencies and by the bar.
<br /></p><p>So far as appears, Suhr v. United States, 18 F.2d 81, decided by the Third
<br />Circuit in 1927, is the earliest case in which a taxpayer in a refund action
<br />sought to contest an assessment without having paid the full amount then
<br />due.
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<br />&friend=nytimes#f34#f34> 34 In holding that the District Court had no
<br />jurisdiction of the action, the Court of Appeals said:
<br /></p><p>"None of the various tax acts provide for recourse to the courts by a
<br />taxpayer until he has failed to get relief from the proper administrative
<br />body or has paid all the taxes assessed against him. The payment of a part
<br />does not confer jurisdiction upon the courts. . . . There is no provision
<br />for refund to the taxpayer of any excess payment of any installment or part
<br />of his tax, if the whole tax for the year has not been paid." Id., at 83.
<br />[362 U.S. 145, 169]
<br /></p><p>Although the statement by the court might have been dictum,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f35#f35> 35 it was in accord with substantially
<br />contemporaneous statements by Secretary of the Treasury A. W. Mellon, by
<br />Under Secretary of the Treasury Garrard B. Winston, by the first Chairman of
<br />the Board of Tax Appeals, Charles D. Hamel, and by legal commentators.
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<br />&friend=nytimes#f36#f36> 36 [362 U.S. 145, 170]
<br /></p><p>There is strong circumstantial evidence that this view of the jurisdiction
<br />of the courts was shared by the bar at least until 1940, when the Second
<br />Circuit Court of Appeals rejected the Government's position in Coates v.
<br />United States, 111 F.2d 609. Out of the many thousands of refund cases
<br />litigated in the pre-1940 period - the Government [362 U.S. 145, 171]
<br />reports that there have been approximately 40,000 such suits in the past 40
<br />years - exhaustive research has uncovered only nine suits in which the issue
<br />was present, in six of which the Government contested jurisdiction on
<br />part-payment grounds.
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<br />&friend=nytimes#f37#f37> 37 The Government's failure to [362 U.S. 145, 172]
<br /></p><p> raise the issue in the other three is obviously entirely without
<br />significance. Considerations of litigation strategy may have been thought to
<br />militate against resting upon such a defense in those cases. Moreover, where
<br />only nine lawsuits involving a particular issue arise over a period of many
<br />decades, the policy of the Executive Department on that issue can hardly be
<br />expected to become familiar to every government attorney. But most
<br />important, the number of cases before 1940 in which the issue was present is
<br />simply so inconsequential that it reinforces the conclusion of the prior
<br />opinion with respect to the uniformity of the pre-1940 belief that full
<br />payment had to precede suit.
<br /></p><p>A word should also be said about the argument that requiring taxpayers to
<br />pay the full assessments before bringing suits will subject some of them to
<br />great hardship. This contention seems to ignore entirely the right of the
<br />taxpayer to appeal the deficiency to the Tax Court without paying a cent.
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&invol=145" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?court=US&vol=362&inv...</a>
<br />&friend=nytimes#f38#f38> 38 If he permits his time for filing such an appeal
<br />to expire, he can hardly complain that he has been unjustly treated, for he
<br />is in precisely the same position as any other person who is barred by a
<br />statute of limitations. On the other hand, the Government has a substantial
<br />interest in protecting the public purse, an interest which would be
<br />substantially impaired if a taxpayer could sue in a District Court without
<br />paying his tax in full. It is instructive to note that, as of June 30, 1959,
<br />tax cases pending in the Tax Court involved $920,046,748, and refund suits
<br />in other courts involved $446,673,640.
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<br />&friend=nytimes#f39#f39> 39 [362 U.S. 145, 176] It is quite true that
<br />the filing of an appeal to the Tax Court normally precludes the Government
<br />from requiring payment of the tax,
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<br />&friend=nytimes#f40#f40> 40 but a decision in petitioner's favor could be
<br />expected to throw a great portion of the Tax Court litigation into the
<br />District Courts.
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<br />&friend=nytimes#f41#f41> 41 Of course, the Government can collect the tax
<br />from a District Court suitor by exercising its power of distraint - if he
<br />does not split his cause of action - but we cannot believe that compelling
<br />resort to this extraordinary procedure is either wise or in accord with
<br />congressional intent. Our system of taxation is based upon voluntary
<br />assessment and payment, not upon distraint.
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<br />&friend=nytimes#f42#f42> 42A full-payment requirement will promote the
<br />smooth functioning of this system; a part-payment rule would work at
<br />cross-purposes with it.
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<br />&friend=nytimes#f43#f43> 43
<br /></p><p>In sum, if we were to accept petitioner's argument, we would sacrifice the
<br />harmony of our carefully structured twentieth century system of tax
<br />litigation, and all that [362 U.S. 145, 177] would be achieved would be a
<br />supposed harmony of 1346 (a) (1) with what might have been the nineteenth
<br />century law had the issue ever been raised. Reargument has but fortified our
<br />view that 1346 (a) (1), correctly construed, requires full payment of the
<br />assessment before an income tax refund suit can be maintained in a Federal
<br />District Court.
<br /></p><p>Affirmed.
<br /></p><p>Footnotes
<br /></p><p>[
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<br />&friend=nytimes#t1#t1> Footnote 1 ] The decision of the Court of Appeals in
<br />Flora conflicted with Bushmiaer v. United States, 230 F.2d 146 (C. A. 8th
<br />Cir.). Cf. Coates v. United States, 111 F.2d 609 (C. A. 2d Cir.); Sirian
<br />Lamp [362 U.S. 145, 148] Co. v. Manning, 123 F.2d 776 (C. A. 3d Cir.);
<br />Suhr v. United States, 18 F.2d 81 (C. A. 3d Cir.), semble.
<br /></p><p>[
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<br />&friend=nytimes#t2#t2> Footnote 2 ] As will appear later, prior to 1940 the
<br />general view was that full payment was a jurisdictional prerequisite. But a
<br />substantial difference of opinion arose after 1940, when the Court of
<br />Appeals for the Second Circuit decided Coates v. United States, 111 F.2d
<br />609, against the Government. See Riordan, Must You Pay Full Tax Assessment
<br />Before Suing in the District Court? 8 J. Tax. 179; Beaman, When Not to Go to
<br />the Tax Court: Advantages and Procedures in Going to the District Court, 7
<br />J. Tax. 356; Rudick and Wender, Federal Income Taxation, 32 N. Y. U. L. Rev.
<br />751, 777-778; Note, 44 Calif. L. Rev. 956; Note, 2 How. L. J. 290.
<br /></p><p>[
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<br />&friend=nytimes#t3#t3> Footnote 3 ] See I. R. C. (1954), 1 (a), 1 (b) (1),
<br />68A Stat. 5, 6. The same general pattern has existed for many years. See, e.
<br />g., 116, 117, of the Act of June 30, 1864, c. 173, 13 Stat. 281-282.
<br /></p><p>[
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<br />&friend=nytimes#t4#t4> Footnote 4 ] Revenue Act of 1924, c. 234, 275 (a), 43
<br />Stat. 298; Revenue Act of 1918, c. 18, 250 (e), 40 Stat. 1084; Act of June
<br />6, 1872, c. 315, 21, 17 Stat. 246; Act of June 30, 1864, c. 173, 119, 13
<br />Stat. 283. See also Helvering v. Mitchell,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby=case&" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&navby...</a>
<br />court=us&vol=303&invol=391#405> 303 U.S. 391, 405 .
<br /></p><p>[
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<br />&friend=nytimes#t5#t5> Footnote 5 ] Lower courts have given this
<br />construction to the same three phrases in certain claim-for-refund and
<br />limitations provisions in prior tax statutes. United States v. Magoon, 77
<br />F.2d 804; Union Trust Co. v. United States, 5 F. Supp. 259, 261 ("The
<br />natural definition of `tax' comprehends one `assessment' or one tax in the
<br />entire amount of liability"), aff'd, 70 F.2d 629, 630 ("We agree with the
<br />District Court that `tax,' `penalty,' and `sum' refer to distinct categories
<br />of illegal collections and `tax' includes the entire tax liability as
<br />assessed by the Commissioner"); United States v. Clarke, 69 F.2d 748; Hills
<br />v. United States, 50 F.2d 302, 55 F.2d 1001 (Ct. Cl.); cf. Blair v.
<br />Birkenstock,
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<br />l=271&invol=348> 271 U.S. 348.
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<br />&friend=nytimes#t6#t6> Footnote 6 ] In the prior opinion we stated that,
<br />were it not for certain countervailing considerations, the statutory
<br />language "might . . . be termed a clear authorization" to sue for the refund
<br />of part payment of an assessment.
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<br />ge&court=us&vol=357&page=65#65> 357 U.S., at 65 . It is quite obvious that
<br />we did not regard the language as clear enough to preclude deciding the case
<br />on other grounds. Moreover, it could at that time be assumed that the terms
<br />of the statute favored the taxpayer, because eight members of the Court
<br />considered the extrinsic evidence alone sufficient to decide the case
<br />against him. Although we are still of that opinion, we now state our views
<br />with regard to the bare words of the statute because the argument that these
<br />words are decisively against the Government has been urged so strenuously.
<br /></p><p>[
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<br />&friend=nytimes#t7#t7> Footnote 7 ] 42 Stat. 311.
<br /></p><p>[
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<br />&friend=nytimes#t8#t8> Footnote 8 ] 24 Stat. 505, as amended, 28 U.S.C.
<br />1346, 1491. See United States v. Emery, Bird, Thayer Realty Co.,
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<br />l=237&invol=28> 237 U.S. 28 .
<br /></p><p>[
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<br />&friend=nytimes#t9#t9> Footnote 9 ] Smietanka v. Indiana Steel Co.,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&court=us&vo" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&court...</a>
<br />l=257&invol=1> 257 U.S. 1 .
<br /></p><p>[
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<br />&friend=nytimes#t10#t10> Footnote 10 ] See H. R. Conf. Rep. No. 486, 67th
<br />Cong., 1st Sess. 57; remarks of Senator Jones, 61 Cong. Rec. 7506-7507.
<br />Another amendment was added in 1925 giving the right to bring refund suits
<br />against the United States where the Collector was out of office. 43 Stat.
<br />972. And in 1954, both the $10,000 limitation and the limitation with
<br />respect to the Collector being dead or out of office were eliminated. 68
<br />Stat. 589.
<br /></p><p>[
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<br />&friend=nytimes#t11#t11> Footnote 11 ] The text of R. S. 3226 is set forth
<br />in note 16, infra, together with a more detailed account of the origin and
<br />development of the pertinent statutory language. The successor of R. S. 3226
<br />is I. R. C. (1954), 7422 (a), 68A Stat. 876.
<br /></p><p>[
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<br />&friend=nytimes#t12#t12> Footnote 12 ] See Cary v. Curtis, 3 How. 236.
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<br />&friend=nytimes#t13#t13> Footnote 13 ] E. g., Act of Feb. 26, 1845, c. 22, 5
<br />Stat. 727; Act of Mar. 3, 1863, c. 74, 12 Stat. 729; Act of June 30, 1864,
<br />c. 173, 44, 13 Stat. 239-240.
<br /></p><p>[
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<br />&friend=nytimes#t14#t14> Footnote 14 ] See note 16, infra.
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<br />&friend=nytimes#t15#t15> Footnote 15 ] Cheatham was decided in O. T. 1875,
<br />while the phrases in question were added to the statute on June 6, 1872. See
<br />note 16, infra, for a discussion of the statute involved in Cheatham and its
<br />amendment.
<br /></p><p>[
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<br />&friend=nytimes#t16#t16> Footnote 16 ] Section 19 of the Act of July 13,
<br />1866, c. 184, 14 Stat. 152, was involved in Cheatham. That section provided:
<br />"SEC. 19. . . . [N]o suit shall be maintained in any court for the recovery
<br />of any tax alleged to have been erroneously or illegally [362 U.S. 145, 156]
<br />assessed or collected, until appeal shall have been duly made to the
<br />commissioner of internal revenue . . . ." The phrases "any penalty" and "any
<br />sum" were first introduced into the statute in 44 of the Act of June 6,
<br />1872, c. 315, 17 Stat. 257-258, which read as follows: "SEC. 44. That all
<br />suits and proceedings for the recovery of any internal tax alleged to have
<br />been erroneously assessed or collected, or any penalty claimed to have been
<br />collected without authority, or for any sum which it is alleged was
<br />excessive, or in any manner wrongfully collected, shall be brought within
<br />two years next after the cause of action accrued and not after; and all
<br />claims for the refunding of any internal tax or penalty shall be presented
<br />to the commissioner of internal revenue within two years next after the
<br />cause of action accrued and not after . . . ." (Emphasis added.) A careful
<br />reading of this statute discloses the absurd result which would flow from
<br />construing the addition of the "any sum" language to affect the full-payment
<br />rule, which, under this argument, would be based upon the "any tax" phrase
<br />in the 1866 statute. That is, since the "any sum" phrase occurs only in the
<br />statute of limitations portion of the 1872 statute, and not in the
<br />claim-for-refund provision, a person would be able to bring a suit for part
<br />payment without filing a claim for refund. There were no material changes in
<br />R. S. 3226, which provided: "SEC. 3226. No suit shall be maintained in any
<br />court for the recovery of any internal tax alleged to have been erroneously
<br />or illegally assessed or collected, or of any penalty claimed to have been
<br />collected without authority, or of any sum alleged to have been excessive or
<br />in any manner wrongfully collected, until appeal shall have been duly made
<br />to the Commissioner of . . . Internal Revenue . . . ." It is no doubt true,
<br />as petitioner says, that these various amendments were designed to require
<br />submission of all litigable claims to the Commissioner; but, as we have
<br />explained, this indicates no more than an intent to cover taxes, penalties,
<br />and sums which might, strictly speaking, be neither taxes nor penalties.
<br /></p><p>[
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<br />&friend=nytimes#t17#t17> Footnote 17 ] Kings County Savings Institution v.
<br />Blair,
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<br />l=116&invol=200#205> 116 U.S. 200, 205 (1886) ("No claim for the refunding
<br />of taxes can be made according [362 U.S. 145, 157] to law and the
<br />regulations until after the taxes have been paid. . . . [N]o suit can be
<br />maintained for taxes illegally collected unless a claim therefore has been
<br />made within the time prescribed by the law"); Pollock v. Farmers' Loan &
<br />Trust Co.,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&court=us&vo" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&court...</a>
<br />l=157&invol=429#609> 157 U.S. 429, 609 (1895) (dissenting opinion) ("The
<br />same authorities [including the Cheatham case] have established the rule
<br />that the proper course, in a case of illegal taxation, is to pay the tax
<br />under protest or with notice of suit, and then bring an action against the
<br />officer who collected it"); Bailey v. George,
<br /><<a href="http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&court=us&vo" target="_blank" rel="nofollow">http://caselaw.lp.findlaw.com/cgi-bin/getcase.pl?friend=nytimes&court...</a>
<br />l=259&invol=16#20> 259 U.S. 16, 20 (1922) ("They might have paid the amount
<br />assessed under protest and then brought suit against the Collector . . .
<br />."). This view of Cheatham also corresponds to that of the Court of Appeals
<br />in this case. 246 F.2d, at 930. See also Bushmiaer v. United States, 230
<br />F.2d 146, 152-155 (dissenting opinion).
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<br />&friend=nytimes#t18#t18> Footnote 18 ] 43 Stat. 336.
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<br />&friend=nytimes#t19#t19> Footnote 19 ] I. R. C. (1954), 6331, 68A Stat. 783.
<br />The Government has possessed the power of distraint for almost 170 years.
<br />See Act of Mar. 3, 1791, c. 15, 23, 1 Stat. 204.
<br /></p><p>[
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<br />&friend=nytimes#t20#t20> Footnote 20 ] H. R. Rep. No. 179, 68th Cong., 1st
<br />Sess. 7. The Senate Committee on Finance filed a similar report. S. Rep. No.
<br />398, 68th Cong., 1st Sess. 8. The reference to R. S. 3224 in the House
<br />Report clearly was meant simply to demonstrate that a determination prior to
<br />payment by way of an injunction suit was not possible because of the
<br />statutory bar to such a suit. This anti-injunction provision has been law
<br />for many decades. See Act of Mar. 2, 1867, c. 169, 10, 14 Stat. 475. It is
<br />now 7421 of the Internal Revenue Code of 1954, 68A Stat. 876.
<br /></p><p>[
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<br />&friend=nytimes#t21#t21> Footnote 21 ] See 65 Cong. Rec. 2621, 2684, 8110;
<br />67 Cong. Rec. 525, 1144, 3529, 3755. As we have indicated, some of these
<br />remarks were made during debates over proposed changes in the Board of Tax
<br />Appeals legislation during the middle of the 1920's, but they all reflect
<br />Congress' understanding of the pre-1924 procedure and of the changes which
<br />were made by establishment of the Board. For example, shortly after the
<br />Board legislation was passed, Congress considered and rejected a proposal to
<br />make appeal to the Board and then to a Circuit Court of Appeals the
<br />taxpayer's sole remedy. In the course of the debate, a number of Senators
<br />discussed at length the taxpayer's right to bring a refund action in court.
<br />Some of the cited quotations are taken from that debate. The following
<br />remark of Senator Fletcher is also illuminating: "Mr. FLETCHER. . . . I
<br />think the most important right that is preserved here . . . is the right to
<br />go into the district court by the taxpayer upon the payment of the tax. I do
<br />not think that we ought to allow him to do that unless he does pay the tax;
<br />but when he pays the tax his right to go into the district court is
<br />preserved." 67 Cong. Rec. 3529. (Emphasis added.) See also the materials
<br />quoted in note 24, infra.
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<br />&friend=nytimes#t22#t22> Footnote 22 ] See I. R. C. (1954), 6213 (a), 68A
<br />Stat. 771. For the pertinent 1924 legislation, see Revenue Act of 1924, c.
<br />234, 274, 43 Stat. 297.
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<br />&friend=nytimes#t23#t23> Footnote 23 ] In Old Colony Trust Co. v.
<br />Commissioner,
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<br />l=279&invol=716#721> 279 U.S. 716, 721 , this Court expressed the view that
<br />the Board "was created by Congress to provide taxpayers an opportunity to
<br />secure an independent review . . . in advance of their paying the tax found
<br />by the Commissioner to be due. Before the Act of 1924 the taxpayer could
<br />only contest the Commissioner's determination of the amount of the tax after
<br />its payment."
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<br />&friend=nytimes#t24#t24> Footnote 24 ] There are a few interchanges among
<br />Senators which might be construed to indicate that they were thinking in
<br />terms of preventing distraint, but the same passages demonstrate even more
<br />clearly that these Senators also intended to eliminate the necessity of full
<br />payment as a prerequisite to suit. For example, the following debate
<br />occurred when Senator Reed, who was a member of the Committee on Finance,
<br />proposed an amendment which would have permitted a taxpayer to refuse to pay
<br />the deficiency even after the Board had ruled against him and which would
<br />have required the Government to sue in a District Court. "Mr. REED of
<br />Missouri. . . . . . . . . "The practice, as I understand it, has been to
<br />require the taxpayer to pay in the amount of the increased assessment, and
<br />then to allow him to get it back if he can. In addition to this, distraints
<br />frequently have been issued seizing the property of the citizen . . . . . .
<br />. . . "Mr. SWANSON. What are the processes by which a citizen who has
<br />overpaid can get back his money under the existing law? "Mr. REED of
<br />Missouri. As I understand it, he pays his tax. Then he makes an application
<br />for a return of it. That is heard [362 U.S. 145, 162] through the long,
<br />troublesome processes which exist . . . . When the Treasury is satisfied . .
<br />. the taxpayer can go into court at that time. In the meantime, however, he
<br />has had to pay his money. . . . . . "Mr. SWANSON. Does the Senator mean that
<br />if there is a dispute, the tax is not assessed permanently against him until
<br />the board reaches its final decision? "Mr. SMOOT. Until the board of appeals
<br />finally passes upon it, and after that if he wants to go to court he can do
<br />so, but in order to go to court he must pay his assessment. "Mr. REED of
<br />Missouri. He must pay it before he can have a trial in court. . . . . . "Mr.
<br />WALSH of Montana. Mr. President, the hardships . . . in connection with the
<br />collection of these taxes is a very real one. . . . At least two or three
<br />instances have come under my notice, and my assistance has been asked in
<br />cases where the assessing officers have . . . assessed against the
<br />[taxpayer] delinquent taxes of such an amount that he found it impossible to
<br />pay in advance and secure redress through the ordinary proceeding in a court
<br />of law, simply because it would bankrupt him to endeavor to raise the money.
<br />He was therefore obliged to suffer a distraint. . . . . . . . . ". . . After
<br />the board of review determines the matter, it seems to me, that is as far as
<br />the Government ought to be interrupted in the matter of the collection of
<br />its revenues. Then the taxpayer would be obliged to pay the tax and take his
<br />ordinary action at law to recover whatever he claims was enacted of him
<br />illegally." 65 Cong. Rec. 8109-8114. A somewhat similar exchange occurred
<br />during the 1926 debate over a proposal to prohibit refund suits where an
<br />appeal had been taken to the Board. "Mr. REED of Missouri. . . . Now just
<br />one further question: "Why is it that a taxpayer can not be given his day in
<br />court by direct action, without first requiring him to pay the tax that is
<br />assessed? I know I shall be met with the statement that it would [362 U.S.
<br />145, 163] mean interminable delay to the Government; but it frequently
<br />happens that the tax that is assessed is ruinous, and that the taxpayer can
<br />not raise the money. . . . . . . . . "In my own personal experience I have
<br />had two clients who were absolutely ruined by assessments that were unjust
<br />and that could not have stood up in a court of justice. . . . [A]nd it was
<br />no protection to them to say, `Pay your taxes and then go into court,'
<br />because they did not have the money to pay the taxes and could not raise the
<br />money to pay the taxes and be out of the money two or three years. . . . . .
<br />". . . I think the bill needs just one more amendment in this particular,
<br />and that is a provision that any citizen can go into court without paying
<br />any tax and resist the payment. In the meantime I agree that the Government
<br />for its own protection ought to be allowed, perhaps, in such a case as that
<br />to issue a distraint. But the idea that a man must first pay his money and
<br />then sue to get it back is anomaly in the law." 67 Cong. Rec. 3530-3533.
<br />Senator Reed later proposed that the appeal from the Board be to the
<br />District Court instead of to the Circuit Court of Appeals, and Senator
<br />Wadsworth, a member of the Finance Committee, asked: "Does the Senator not
<br />think that other provision in the bill which permits the taxpayer to take
<br />his case to the district court - conditioned, of course, upon his paying the
<br />assessment - meets the situation?" 67 Cong. Rec. 3755.
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<br />&friend=nytimes#t25#t25> Footnote 25 ] S. 1569, 81st Cong., 1st Sess.; S.
<br />384, 82d Cong., 1st Sess.; H. R. 150 and H. R. 246, 83d Cong., 1st Sess.
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<br />&friend=nytimes#t26#t26> Footnote 26 ] 48 Stat. 955, as amended, 28 U.S.C.
<br />2201, 2202.
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<br />&friend=nytimes#t27#t27> Footnote 27 ] 49 Stat. 1027.
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<br />&friend=nytimes#t28#t28> Footnote 28 ] S. Rep. No. 1240, 74th Cong., 1st
<br />Sess. 11.
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<br />&friend=nytimes#t29#t29> Footnote 29 ] "Should the Declaratory Judgment Act
<br />be held to apply to tax cases it will mean a complete reversal of our
<br />present scheme of taxation. The principle of `pay first and litigate later'
<br />will be changed to `litigate first and pay later.' This principle has never
<br />before been departed from." Wideman, Application of the Declaratory Judgment
<br />Act to Tax Suits, 13 Taxes 539, 540.
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<br />&friend=nytimes#t30#t30> Footnote 30 ] For some practitioners' views on the
<br />desirability of litigating tax cases in Federal District Courts, see
<br />Dockery, Refund Suits in District Courts, 31 Taxes 523; Yeatman, Tax
<br />Controversies, 10 Tex. B. J. 9.
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<br />&friend=nytimes#t31#t31> Footnote 31 ] These problems have already occurred
<br />to the bar. See Riordan, Must You Pay Full Tax Assessment Before Suing in
<br />the District Court? 8 J. Tax. 179, 181.
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<br />&friend=nytimes#t32#t32> Footnote 32 ] " 7422. CIVIL ACTIONS FOR REFUND. . .
<br />. . . "(e) STAY OF PROCEEDINGS. - If the Secretary or his delegate prior to
<br />the hearing of a suit brought by a taxpayer in a district court or the Court
<br />of Claims for the recovery of any income tax, estate tax, or gift tax (or
<br />any penalty relating to such taxes) mails to the taxpayer a notice that a
<br />deficiency has been determined in respect of the tax which is the subject
<br />matter of taxpayer's suit, the proceedings in taxpayer's suit shall be
<br />stayed during the period of time in which the taxpayer may file a petition
<br />with the Tax Court for a redetermination of the asserted deficiency, and for
<br />60 days thereafter. If the taxpayer files a petition with the Tax Court, the
<br />district court or the Court of Claims, as the case may be, shall lose
<br />jurisdiction of taxpayer's suit to whatever extent jurisdiction is acquired
<br />by the Tax Court of the subject matter of taxpayer's suit for refund. If the
<br />taxpayer does not file a petition with the Tax Court for a redetermination
<br />of the asserted deficiency, the United States may counterclaim in the
<br />taxpayer's suit, or intervene in the event of a suit as described in
<br />subsection (c) (relating to suits against officers or employees of the
<br />United States), within the period of the stay of proceedings notwithstanding
<br />that the time for such pleading may have [362 U.S. 145, 167] otherwise
<br />expired. The taxpayer shall have the burden of proof with respect to the
<br />issues raised by such counterclaim or intervention of the United States
<br />except as to the issue of whether the taxpayer has been guilty of fraud with
<br />intent to evade tax. This subsection shall not apply to a suit by a taxpayer
<br />which, prior to the date of enactment of this title, is commenced,
<br />instituted, or pending in a district court or the Court of Claims for the
<br />recovery of any income tax, estate tax, or gift tax (or any penalty relating
<br />to such taxes)." 68A Stat. 877. The possibility of dual jurisdiction in this
<br />type of situation was confirmed by cases such as Camp v. United States, 44
<br />F.2d 126, and Ohio Steel Foundry Co. v. United States, 69 Ct. Cl. 158, 38
<br />F.2d 144. See H. R. Rep. No. 1337, 83d Cong., 2d Sess. 109, A431; S. Rep.
<br />No. 1662, 83d Cong., 2d Sess. 148, 610.
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<br />&friend=nytimes#t33#t33> Footnote 33 ] For additional evidence of recent
<br />congressional understanding of the jurisdictional requirement of 1346 (a)
<br />(1), see the House Report which explained the 1954 amendment abolishing the
<br />$10,000 limitation on tax suits against the United States, 68 Stat. 589.
<br />After explaining the taxpayer's right to contest a deficiency in the Tax
<br />Court, the report states: "The taxpayer may, however, elect to pay his tax
<br />and thereafter bring suit to recover the amount claimed to have been
<br />illegally enacted." H. R. Rep. No. 659, 83d Cong., 1st Sess. 2.
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<br />&friend=nytimes#t34#t34> Footnote 34 ] Petitioner cites two earlier cases in
<br />which the Government failed to raise the jurisdictional issue. Bowers v.
<br />Kerbaugh-Empire Co.,
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<br />l=271&invol=170> 271 U.S. 170 (1926); Cook v. Tait,
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<br />l=265&invol=47> 265 U.S. 47 (1924). The Government distinguishes these cases
<br />on the ground that, although the total tax for the year had not been paid,
<br />the full amount due at the time of suit had been paid. This situation
<br />occurred because under 250 (a) of the Revenue Act of 1921, c. 136, 42 Stat.
<br />264, the tax was paid in four installments, and the plaintiffs in Cook and
<br />Bowers apparently had paid the due installments. While we do not suggest
<br />that the statute will support this type of distinction, adoption of it by
<br />the Government or by the bar would not in any way impair the substantial
<br />consistency of the view that full payment has for many decades been a
<br />prerequisite to suit in District Court. An error as to the applicability of
<br />a principle to a unique factual situation does not mean that the principle
<br />itself has been rejected.
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<br />&friend=nytimes#t35#t35> Footnote 35 ] The ground for the decision may have
<br />been that the District Court had no jurisdiction because the taxpayer was
<br />contesting the legality of the balance of the assessment before the Board of
<br />Tax Appeals.
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<br />&friend=nytimes#t36#t36> Footnote 36 ] In welcoming the members of the Board
<br />of Tax Appeals on July 16, 1924, Under Secretary Winston described the
<br />difficulties which had arisen in the past. ". . . Under the law a tax once
<br />assessed had to be paid by the taxpayer and then his remedy was to sue for
<br />its recovery. He must first find the cash for a liability for which he may
<br />not have provided. . . . The first interest of all of the people is, of
<br />course, that the Government continue to function, and to do this it must
<br />have the means of prompt collection of the necessary supplies to keep it
<br />going, that is, taxes. The method was, therefore, the determination by the
<br />Commissioner of the amount of tax due, its collection and suit to recover. .
<br />. . [T]he tax as assessed had to be paid and the taxpayer was left to his
<br />remedy in the courts. The payment of the tax was often a great hardship on
<br />the taxpayer, meaning in general that he had to raise the cash for an
<br />unexpected liability which might not be lawfully due." Treas. Dept. Press
<br />Release, July 16, 1924. See also remarks by Under Secretary Winston in
<br />addressing the Seventeenth Annual Conference of the National Tax Association
<br />in September 1924, Proceedings of Seventeenth National Conference 271. In
<br />commenting upon the Board of Tax Appeals legislation, which contemplated
<br />leaving the taxpayer to his District Court remedy if the decision of the
<br />Board was adverse, Secretary of the Treasury Mellon stated: "The taxpayer,
<br />in the event that decision [of the Board] is against him, will have to pay
<br />the tax according to the assessment and have recourse to the courts . . . ."
<br />67 Cong. Rec. 552. On September 17, 1924, the first Chairman of the Board,
<br />Charles D. Hamel, read a paper before the Seventeenth Annual Conference [362
<br />U.S. 145, 170] of the National Tax Association on Taxation which contained
<br />the following remark: "Prior to the enactment of the Act of 1924 . . . [i]f
<br />the decision on the appeal [to the Commissioner] was in favor of the
<br />government, the taxpayer, only after payment of the tax, had the right to
<br />protest the correctness of the decision in the courts. . . ." Proceedings
<br />277-278. One of the clearest statements of the rule by a commentator is to
<br />be found in Bickford, Court Procedure in Federal Tax Cases (Rev. ed. 1929)
<br />3, 7-8, 9, 119. "There are, however, certain other conditions which must be
<br />complied with before a suit is maintainable under this section. Briefly
<br />stated, these are as follows: "1. The tax must have been paid. "2. After
<br />payment, the taxpayer must have filed with the Commissioner . . . a
<br />sufficient claim for the refund of the taxes sued for. . . . . . "The first
<br />requirement is obvious. We have, in the preceding portions of this volume,
<br />found that a proceeding commenced in the Board of Tax Appeals is the only
<br />exception to the rule that no review by the courts is permissible at common
<br />law or under the statutes, until the tax has been paid and the Government
<br />assured of its revenue." Id., at 119. See also Hamel, The United States
<br />Board of Tax Appeals (1926), 10; Klein, Federal Income Taxation (1929),
<br />1372, 1642, 1643; Mellon, Taxation: The People's Business (1924), 62-63;
<br />Ballantine, Federal Income Tax Procedure, Lectures on Taxation, Columbia
<br />University Symposium (1932), 179, 192-193; Caspers, Assessment of Additional
<br />Income Taxes for Prior Years, 1 Nat. Income Tax Mag. (Oct. 1923), 12;
<br />Graupner, The Operation of the Board of Tax Appeals, 3 Nat. Income Tax Mag.
<br />(1925), 295. But see Smith, National Taxes, Their Collection, and Rights and
<br />Remedies of the Taxpayer, 8 Geo. L. J. 1, 3 (Apr. 1920). See also Beaman,
<br />When Not to Go to the Tax Court: Advantages and Procedures in Going to the
<br />District Court, 7 J. Tax. (1957), 356 [362 U.S. 145, 171] ("[T]he
<br />Bushmiaer case [permitting suit for part of the tax] . . . runs counter to a
<br />long tradition of administrative practice and interpretation . . . .");
<br />Rudick and Wender, Federal Income Taxation, 32 N. Y. U. L. Rev. (1957), 751,
<br />777-778 ("It is generally said that a taxpayer has two remedies if he
<br />disagrees with a determination of the Commissioner. He may pay the
<br />deficiency, file a claim for refund, and sue for the tax in the district
<br />court . . . . Alternatively, the taxpayer may petition the Tax Court for
<br />review of a deficiency prior to payment. The recent Bushmiaer case is a
<br />third alternative. . . . [T]he Bushmiaer case conflicts with more than
<br />thirty years of experience in the administration and collection of taxes.").
<br />(Footnote omitted.)
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<br />&friend=nytimes#t37#t37> Footnote 37 ] Petitioner cites a number of cases in
<br />support of his argument that neither the bar nor the Government has ever
<br />assumed that full payment of the tax is a jurisdictional prerequisite to
<br />suit for recovery. The following factors rob these cases of the significance
<br />attributed to them by the petitioner: (a) A number of them, although cited
<br />by petitioner in his petition for rehearing, were later conceded by him,
<br />after his examination of government files, not to be in point. (b) A number
<br />of the cited cases involved excise taxes. The Government suggests - and we
<br />agree - that excise tax deficiencies may be divisible into a tax on each
<br />transaction or event, and therefore present an entirely different problem
<br />with respect to the full-payment rule. (c) The cases arising after 1940 are
<br />insignificant. Once the Second Circuit Court of Appeals had ruled against
<br />the Government in Coates, taxpayers would naturally be much more inclined to
<br />sue before full payment, and the Government might well decide not to raise
<br />the objection in a particular case for reasons relating to litigation
<br />strategy. (d) In some of the cases the only amount remaining unpaid at the
<br />time of suit was interest. As we have indicated, the statute lends itself to
<br />a construction which would permit suit for the tax after full payment
<br />thereof without payment of any part of the interest. (e) In some of the
<br />cases the Government was not legally entitled to collect the unpaid tax at
<br />the time of suit, either because the tax [362 U.S. 145, 172] system at the
<br />time permitted installment payment (see note 34, supra), because the unpaid
<br />portion had not yet been assessed, or for some other reason. Although the
<br />statute may not support any distinction based on facts of this nature, it is
<br />quite understandable that a taxpayer might have predicated a suit upon the
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<br /></td></tr></tbody></table>Bleaphttp://www.blogger.com/profile/05565034455756184311noreply@blogger.com1