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[330 U.S. 422, 423] Mr. Isaac C. Donner, of New York City, for petitioners.
Mr. Samuel M. Lane, of New York City, for respondents.
Mr. Justice REED delivered the opinion of the Court.
These two writs of certiorari bring before this Court contentions in reg rd to the application to the respective respondents, Carter & Weekes Stevedoring Company and John T. Clark & Son, of New York City, of the general [330 U.S. 422, 424] business tax laws covering, when both cases are considered, the years 1937 to 1941, inclusive. 1 The character of the taxes in issue will appear from a section, set out below, of a local law imposing the tax for 1939 and 1940.2 The respective taxpayers are liable also for the general income and ad valorem taxes of the State and City of New York. Both respondents are corporations engaged in the business of general stevedoring. For these cases, the business of respondents may be considered as consisting only of taking freight from a convenient place on the pier or lighter wholly within the territorial limits of New York City and [330 U.S. 422, 425] storing it properly for safety and for handling in or on the outgoing vessel alongside, or of similarly unloading a vessel on its arrival. The vessels moved in interstate or foreign commerce, without a call at any other port of New York. We do not find it necessary to consider separately interstate and foreign commerce. The Commerce Clause covers both.
Through statutory proceedings unnecessary to particularize, the Comptroller of the City of New York determined that the respondents were liable for percentage taxes upon the entire gross receipts from the above activities for the years in question under the provisions of the respective local laws to which reference has been made. Review of these determinations was had by respondents in the Supreme Court of New York County, Appellate Division. The determinations of the Comptroller were annulled on the authority of Puget Sound Stevedoring Company v. Tax Commission, 302 U.S. 90 , 58 S.Ct. 72; Matter of Clark & Son v. McGoldrick, 269 App.Div. 685, 54 N.Y.S.2d 380, 383. These orders were affirmed by the Court of Appeals, Carter & Weekes Stevedoring Co. v. McGoldrick, 294 N.Y. 906, 908, 63 N.E.2d 112, and remittiturs issued stating that the Court of Appeals affirmed on the ground that the local laws as applied in these cases were in violation of Article I, 8, Clause 3, of the Constitution of the United States. 3 Writs of certiorari to his Court were sought and granted on the issue of whether or not this tax on these respondents constituted an unconstitutional burden on commerce.
Petitioners recognize the force of the Puget Sound case as a precedent. Their argument is that subsequent holdings of this Court have indicated that the reasons which underlay the decision are no longer controlling in judicial examination of the constitutionality of state taxation of [330 U.S. 422, 426] the gross proceeds derived from commerce, subject to federal regulation. They cite, among others, these later decisions: Western Live Stock v. Bureau of Internal Revenue, 303 U.S. 250 , 58 S.Ct. 546, 115 A.L.R. 944; Southern Pacific Co. v. Gallagher, 306 U.S. 167 , 59 S.Ct. 389; McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33 , 60 S.Ct. 388, 128 A.L.R. 876; Department of Treasury of Indiana v. Wood Preserving Corporation, 313 U.S. 62 , 61 S.Ct. 885
In the Puget Sound case a state tax on gross receipts, indistinguishable from that laid by New York City in this case, was held invalid as applied to stevedoring activities exactly like those with which we are here concerned. The Puget Sound opinion pointed out, 302 U.S. at page 92 et seq., 58 S.Ct. at page 73, that transportation by water is impossible without loading and unloading. Those incidents to transportation occupy the same relation to that commerce whether performed by the crew or by stevedore, contracting independently to handle the cargo. The movement of cargo off and on the ship is substantially a continuation of the transportation. Cf. Baltimore & O.S.W.R. Co. v. Burtch, 263 U.S. 540 , 44 S.Ct. 165.
It is trite to repeat that the want of power in the confederation to regulate commerce was a principal reason for the adoption of the Constitution. The Commerce Clause bears no limitation of power upon its face and, when the Congress acts under it, interpretation has suggested none, except such as may be prescribed by the Constitution. Gibbons v. Ogden, 9 Wheat. 1, 196; United States v. Carolene Products Co., 304 U.S. 144, 147 , 58 S.Ct. 778, 780, 781; North American Co. v. Securities and Exchange Commission, 327 U.S. 686, 704 , 66 S.Ct. 785, 795, 796. On the other hand, the Constitution, by words, places no limitation upon a state's power to tax the things or activities or persons within its boundaries. What limitations there are spring from applications to state tax situations of general clauses of the Constitution. E.g., Art. I 10, Cl. 2 and 3; New York Indians, 5 Wall. 761; Board of County Commissioners v. United States, 308 U.S. 343 , 60 S.Ct. 285; Bell's Gap R. Co. v. Pennsylvania, 134 U.S. 232, 237 , 10 S.Ct. 533, 535; Lawrence v. [330 U.S. 422, 427] State Tax Commission, 286 U.S. 276, 284 , 52 S.Ct. 556, 558, 559, 87 A.L.R. 374; Henderson Bridge Co. v. City of Henderson, 173 U.S. 592 , 614-15, 19 S.Ct. 553, 561, 562; New York Rapid Transit Corporation v. City of New York, 303 U.S. 573 , 581-82, 58 S.Ct. 721, 725, 726. From the Commerce Clause itself, there comes, also, an abridgment of the state's power to tax within its territorial limits. This has arisen from long continued judicial interpretation that, without congressional action, the words themselves of the Commerce Clause forbid undue interferences by the states with interstate commerce4 and that this rule applies in full force to an unapportioned5 tax on the gross proceeds from interstate business,6 where the taxes were not in lieu of ad valorem taxes on property. 7
We do not think that a tax on gross income from stevedoring, obviously a 'continuation of the transportation,' is a tax apportioned to income derived from activities within the taxing state. The transportation in commerce, at the least, begins with loading and ends with unloading. Loading and unloading has effect on trans- [330 U.S. 422, 428] portation outside the taxing state because those activities are not only preliminary to but are an essential part of the safety and convenience of the transportation itself.
When we come to weigh the burden or interference of this tax on the gross receipts from interstate commerce, the purposes of that portion of the Commerce Clause-the freeing of business from unneighborly regulations that inhibit the intercourse which supplies reciprocal wants by commerce8- is a significant factor for consideration. An interpretation of the text to leave the states free to tax commerce until Congress intervened would have permitted intolerable discriminations. Nippert v. City of Richmond, 327 U.S. 416 , 66 S.Ct. 586, 162 A.L.R. 844, and cases collected in notes 13, 14, 15 and 16. Nevertheless, a proper regard for the authority of the states and their right to require interstate commerce to contribute by taxes to the support of the state governments which make their interstate commerce possible, has led Congress, over a long period to leave intact the judicial rulings, referred to above, that apportioned, non- discriminatory gross receipt taxes or those fairly levied in lieu of property taxes conformed to the requirements of the Commerce Clause. As the power lies in Congress under the Clause to make any desired adjustment in the taxation area, its acquiescence in our former rulings on state taxation indicates its agreement with the adjustments of the competing interests of commerce and necessary state revenues. 9 There is another reason that may be the basis for the acceptance, almost [330 U.S. 422, 429] complete, by Congress of the judicial interpretations in this field. This is that a wide latitude exists for permissible state taxation. This term, in an effort to show that the reach of the Circuit Court did not destroy the state's power to make commerce pay its way, we elaborated the fact that taxes on the commerce itself was not the sole source of state revenue from that commerce. Freeman v. Hewit supra, 329 U.S. 249, 254 , 67 S.Ct. 274, 277, see also Adams Mfg. Co. v. Storen, supra, 304 U.S. at page 310, 58 S.Ct. at page 915.
A power in a state to tax interstate commerce or its gross proceeds, unhampered by the Commerce Clause, would permit a multiple burden upon that commerce. This has been noted as ground for their invalidation. Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 255 , 58 S.Ct. 546, 548, 115 A.L.R. 944. The selection of an intrastate incident as the taxable event actually carries a similar threat to the commerce but, where the taxable event is considered sufficiently disjoined from the commerce, it is thought to be a permissible state levy. 10 This result generally is reached because the local incident selected is one that is essentially local and is not repeated in each taxing unit. In the present case, the threat of a multiple burden, except in the few instances in the record of interstate, in distinction to foreign, commerce, is absent. The multiple burden on interstate transportation from taxation of the gross receipts from stevedoring arises from the possibility of a similar tax for unloading. The actual effect on the cost of carrying on the commerce does not differ from that imposed by any other tax exaction-ad valorem, net income or excise. Cf. Western Live Stock v. Bureau of Revenue, supra, 303 U.S. at page 254, 58 S.Ct. at page 548, 115 A.L.R. 944. We need consider only whether or not the loading and unloading is distinct enough from the commerce to permit the tax on the gross. [330 U.S. 422, 430] On precedent, the Puget Sound case is controlling. It was promptly and recently cited with approval. 11 It appears in Adams Mfg. Co. v. Storen 12 in support of the possible double tax argument against levies on interstate commerce. In Western Live Stock v. Bureau of Revenue, supra, 303 U.S. at page 258, 58 S.Ct. at page 549, 550, 115 A.L.R. 944, it was adverted to as a case for comparison with a ruling that 'preparing, printing and publishing magazine advertising is peculiarly local and distinct from its circulation whether or not that circulation be interstate commerce.' The case was not included in the Court's opinion in Gwin, White & Prince, Inc. v. Henneford,13 where a state gross receipts tax on income from marketing fruit interstate was invalidated under the Commerce Clause, or in McGoldrick v. Berwind-White Coal Mining Co.,14 though relied upon in the concurring opinion in the first 305 U.S. at page 442, 59 S.Ct. at page 329, and the dissent in the second 309 U.S. at page 62, 60 S.Ct. at page 400, 128 A.L.R. 876. Upon examination this history gives an impression that there has been a doubt as to the continued vitality of Puget Sound. We come now face to face with the problem of overruling or approving the case.
Since Puget Sound there has been full consideration of how far a state may go in taxing intrastate incidents closely related in time and movement to the interstate commerce. The cases that lend strongest support to petitioners' argument for overruling the Puget Sound decision have been referred to above. We comment further upon them. The 2% excise tax levied by New Mexico on the gross receipts of publishers from advertising, upheld in Western Live Stock, was found to be an exaction [330 U.S. 422, 431] for carrying on a local business. 15 The Gallagher case turns expressly on our conclusion that a use tax is validly levied on an intrastate event, 'separate and apart from interstate commerce,' 306 U.S. at page 176, 59 S. Ct. at page 393, and the Wood Preserving case16 reached a similar result by reason of the fact that the taxpayer sold and delivered its ties intrastate before transportation began, 313 U.S. at page 67, 61 S. Ct. at page 887, 888. This is likewise true of American Mfg. Co. v. City of St. Louis, 250 U.S. 459 , 39 S.Ct. 522, as explained in the Storen case. 17 When we examine the [330 U.S. 422, 432] Berwind-White tax on the purchasers of tangible personal property for consumption, there is the same reliance upon the local character of the sale, 309 U.S. at pages 43, 47, 49, 58, 60 S.Ct. at pages 390, 392, 393, 394, 398, 128 A.L.R. 876.18 We there said, 309 U.S. at page 48, 60 S.Ct. at page 393, 128 A.L.R. 876:
Stevedoring is more a part of the commerce than any of the instances to which reference has just been made. Although state laws do not discriminate against interstate commerce or in actuality or by possibility subject it to the cumulative burden of multiple levies, those laws may be unconstitutional because they burden or interfere with commerce. See Southern Pacific Co. v. Arizona ex rel. Sullivan, 325 U.S. 761, 767 , 65 S. Ct. 1515, 1519. Stevedoring, we conclude, is essentially a part of the commerce itself and therefore a tax upon its gross receipts or upon the privilege of conducting the business of stevedoring for interstate and foreign commerce, measured by those gross receipts, is invalid. We reaffirm the rule of Puget Sound Stevedoring Company. 'What makes the tax invalid is the fact that there is interference by a State with the freedom of interstate commerce.' Freeman v. Hewit, supra, 329 U.S. 249, 256 , 67 S.Ct. 274, 279. Such a rule may in practice prohibit a tax that adds no more to the cost of commerce than a permissible use or sales tax. What lifts the rule from formalism is that it is a recognition of the effects of state legislation and its actual or probable consequences. Not only does it follow a line of precedents outlawing taxes on the commerce itself but it has reason to support it in the likelihood that such legislation will flourish more luxuriant y where the most revenue will come from foreign or interstate commerce. Thus in port cities and transportation or handling centers, without discrimination against out- state as compared with local business, larger proportions of necessary revenue could be obtained from the flow of commerce. The avoidance of such a local [330 U.S. 422, 434] toll on the passage of commerce through a locality was one of the reasons for the adoption of the Commerce Clause.
Mr. Justice BLACK dissents.
Mr. Justice DOUGLAS, with whom Mr. Justice RUTLEDGE concurs, dissenting in part.
First. I think the tax is valid insofar as it reaches the gross receipts from loading and unloading vessels engaged in interstate commerce.
Puget Sound Stevedoring Co. v. Tax Commission, 302 U.S. 90 , 58 S.Ct. 72, makes clear that respondents' activities in loading and unloading the vessels are interstate commerce. That case followed a long line of decisions1 when it held in 1937 that a State could not tax the privilege of engaging in interstate or foreign commerce by exacting a percentage of the gross receipts.
Those cases, like the present one, involved no exaction by the State of a license to engage in interstate commerce on the payment of flat license tax or otherwise. Cf. Leloup v. Port of Mobile, 127 U.S. 640 , 8 S. Ct. 1380; Crutcher v. Kentucky, 141 U.S. 47 , 11 S.Ct. 851; Bowman v. Continental Oil Co., 256 U.S. 642 , 41 S.Ct. 606; Cooney v. Mountain States Telephone & Telegraph Co., 294 U.S. 384 , 55 S.Ct. 477; Murdock v. Pennsylvania, 319 U.S. 105, 114 , 63 S.Ct. 870, 875, 891, 146 A.L.R. 81. Nor did they, any more than the present case, concern legislation which expressed hostility to interstate commerce by discriminating against it. Cf. Best & Co. v. Maxwell, 311 U.S. 454 , 61 S.Ct. 334; Nippert v. City of Richmond, 327 U.S. 416 , 66 S.Ct. 586, 162 A.L.R. 844. Although all or like business of a local nature was subject [330 U.S. 422, 435] to the same tax, the interstate business was granted immunity. The theory, as expressed in Philadelphia & S. M. Southern S. Co. v. Pennsylvania, 122 U.S. 326, 336 , 7 S.Ct. 1118, 1119, 1120, was that taxation was one form of regulation and a tax on the gross receipts from interstate transportation would be 'a regulation of the commerce, a restriction upon it, a burden upon it. Clearly, this could not be done by the state without interfering with the power of congress.'
The tax in that case was a tax on the gross receipts from fares and freight for the transportation of persons and goods in interstate and foreign commerce. It was unapportioned. As we shall see, the holding in the Philadelphia & S. M. Southern S. Co. case has not been impaired. But the principle it announced-that a tax on the gross receipts was forbidden because it was a regulation of interstate or foreign commerce-was not given full scope. For soon gross receipts taxes on businesses engaged in interstate commerce (including transportation or communication) were sustained where they were not discriminatory and where they were fairly apportioned to the commerce carried on in the taxing state. 2 Maine v. Grand Trunk R. Co., 142 U.S. 217 , 12 S.Ct. 121, 163. Their validity was established whether they were employed as a measure of the value of a local franchise (Maine v. Grand Trunk R. Co., supra; Wisconsin & M.R. Co. v. Powers, 191 U.S. 379 , 24 S.Ct. 107) or were used in lieu of all other property taxes to measure the value of the property in the State. nited States Express Co. v. Minnesota, 223 U.S. 335 , 32 S. Ct. 211; Cudahy Packing Co. v. Minnesota, 246 U.S. 450 , 38 S. Ct. 373; Illinois Central R. Co. v. Minnesota, 309 U.S. 157 , 60 S.Ct. 419.
The distinction between an apportioned gross receipts tax and a tax on all the gross receipts of an interstate busi- [330 U.S. 422, 436] ness, such as was involved in Philadelphia & S. M. Southern S. Co. v. Pennsylvania, supra, 122 U.S. at pages 335-336, 7 S.Ct. at pages 1119, 1120, was explained in Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 256 , 58 S.Ct. 546, 549, 115 A.L.R. 944, which was decided in 1938. The Court stated that the latter type of tax could be imposed or added to 'with equal right by every state which the commerce touches, merely because interstate commerce is being done, so that without the protection of the commerce clause it would bear cumulative burdens not imposed on local commerce. ... The multiplication of state taxes measured by the gross receipts from interstate transactions would spell the destruction of interstate commerce and renew the barriers to interstate trade which it was the object of the commerce clause to remove.' This explanation of the vice of the unapportioned gross receipts tax had been earlier suggested in Case of the State Freight Tax, 15 Wall. 232, 280, and has been accepted by our decisions since the Western Live Stock case. Adams Mfg. Co. v. Storen, 304 U.S. 307, 311 , 58 S. Ct. 913, 915, 916; Gwin, White & Prince, Inc. v. Henneford, 305 U.S. 434 , 438-440, 59 S.Ct. 325, at pages 327, 328; McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33 , 45-46, 60 S.Ct. 388, at pages 391, 392, 128 A.L.R. 876. In both Adams Mfg. Co. v. Storen, supra, and Gwin, White & Prince Inc. v. Henneford, supra, unapportioned gross receipts taxes as applied to the receipts from interstate sales were held invalid. It was said that the vice of such a tax was that interstate commerce would be subjected 'to the risk of a double tax burden to which intrastate commerce is not exposed ....' Adams Mfg. Co. v. Storen, supra, 304 U.S. at page 311, 58 S.Ct. at page 915, 916. Or as stated in Gwin, White & Prince, Inc. v. Henneford, supra, 305 U.S. at page 439, 59 S.Ct. at page 327, 328:
As was later stated in Southern Pacific Co. v. Gallagher, 306 U.S. 167, 175 , 59 S.Ct. 389, 392, as respects taxes on gross receipts from interstate transactions or interstate transportation, 'The measurement of a tax by gross receipts where it cannot result in a multiplication of the levies is upheld.'
Under that view the Philadelphia & S. M. Southern S. Co. case would be decided one way and the Puget Sound Stevedoring Co. case the other. As we have noted, the tax in the Philadelphia & S. M. Southern S. Co. case was a gross receipts tax on fares and freight for the transportation of persons and goods in interstate and foreign commerce. It was unapportioned. And there was the risk of multiple taxation to which local transportation, though also taxed, was not subjected. The same was true of Ratterman v. Western Union Tel. Co., 127 U.S. 411 , 8 S.Ct. 1127; Western Union Telegraph Co. v. Alabama, 132 U.S. 472 , 10 S.Ct. 161; and Meyer v. Wells Fargo & Co., 223 U.S. 298 , 32 S.Ct. 218.
But in the Puget Sound case any risk of multiple taxation was absent. The same is true of the present case. For in each the activity of loading and unloading was confined exclusively to the State that imposed the tax. No other State could tax the same activity. 3 The tax [330 U.S. 422, 438] therefore is in its application nothing more than a gross receipts tax apportioned to reach only income derived from activities within the taxing State. The gross receipts reflect values attributed to the business or property wholly within the taxing state. Under the test of our recent decisions (Western Live Stock v. Bureau of Revenue, supra; Adams Mfg. Co. v. Storen, supra; Gwin, White & Prince, Inc. v. Henneford, supra), the tax would therefore seem to be unobjectionable.
It is true, however, that taxes on gross receipts of transportation companies and other interstate enterprises were held invalid in cases prior to the Puget Sound case, even though all of the activities were confined to the taxing state and could not be taxed by any other state. Galveston, Harrisburg & S.A. Ry. Co. v. Texas, 210 U.S. 217 , 28 S.Ct. 638; New Jersey Bell Tel. Co. v. State Board of Texes and Assessment 280 U.S. 338 , 50 S.Ct. 111. Cf. Fargo v. Michigan, 121 U.S. 230 , 7 S.Ct. 857. The explanation given in the Galveston case was that a tax on the gross receipts was a regulation of commerce, as the Philadelphia & S. M. Southern S. Co. case held. It distinguished Maine v. Grand Trunk R. Co., supra, and the other apportionment cases on the ground that they involved taxes on property, the gross receipts being taken as the measure of the value of the property. The Court said (210 U.S. at page 227, 28 S.Ct. at page 640):
The Galveston case, like the Philadelphia & S. M. Southern S. Co. case, involved a tax applicable to transportation companies alone. 4 Whatever may be said for the propo- [330 U.S. 422, 440] sition that a gross receipts tax, applicable only to transportation companies, may readily become the instrument for impeding or destroying interstate commerce, that consideration has no relevancy here. For in the present case, as in the Puget Sound case, all businesses are taxed alike. There is equality throughout; and interstate commerce is taxed no heavier than local business. Political restraints, perhaps lacking when a particular type of business is singled out for special taxation, would not be absent here.
Moreover, the difference between a tax on property measured by gross receipts and a tax on the gross receipts does not appear significant in constitutional terms when the issue is one of undue burden on interstate commerce. Either might be an instrument to that end. The apportioned gross receipts tax in Maine v. Grand Trunk R. Co., supra, was in terms 'an annual excise tax for the privilege of exercising' the corporation's franchises in the State. 142 U.S. at page 219, 12 S.Ct. at page 121, 163. The Court stated, 142 U.S. at page 228, 12 S.Ct. at page 122, 163, 'a resort to those receipts was simply to ascertain the value of the business done by the corporation, and thus obtain a guide to a reasonable conclusion as to the amount of the excise tax which should be levied ....' As much can be said of the present case and of the Puget Sound case. While the tax is in terms one on the privilege of doing business, resort is made to the gross receipts merely to ascertain the value of the business. No vice of extraterritoriality or multiple taxation is involved. The value taxed is attributable to business within the taxing State and may not be reached by any other State. That value [330 U.S. 422, 441] is, of course, augmented by the interstate character of the business. But the same is true in any apportionment case. Galveston, Harrisburg & S.A.R. Co. v. Texas, supra, 210 U.S. at page 225, 28 S.Ct. at page 639; Cudahy Packing Co. v. Minnesota, supra, 246 U.S. at pages 455-456, 38 S.Ct. at pages 375, 376.
Respondents pay other taxes to New York City, including the usual property taxes. But so long as a tax does not discriminate against interstate commerce and is fairly apportioned to the activities in the taxing state, taxing the business twice is for constitutional purposes no different than doubling a single tax. If the whole scheme of taxation adopted by a particular State were taken into account, it might be that a case of discrimination against interstate commerce could be made out. But there is no suggestion that this is such a case. Nor can we say that the system which has been adopted here bids fair to be more harmful to interstate commerce than a system designed to raise the same amount of revenue by the use of a gross receipts tax in lieu of property taxes.
Moreover, as noted in Gwin, White & Prince, Inc. v. Henneford, supra, 305 U.S. at page 438, 59 S.Ct. at page 327, and in Adams Mfg. Co. v. Storen, supra, 304 U.S. at pages 312-313, 58 S.Ct. at pages 916, 917, there have been other cases sustaining a gross receipts tax on interstate enterprises where the gross receipts tax fairly measured the value of a local privilege or franchise and all risk of multiple taxation was absent. Ficklen v. Taxing District of Shelby Co., 145 U.S. 1 , 12 S.Ct. 810, upheld a state license tax imposed upon the privilege of doing a brokerage business within the State and measured by the gross receipts from sales of merchandise shipped into the State for delivery after sales were made. American Mfg. Co. v. St. Louis, 250 U.S. 459 , 39 S.Ct. 522, upheld a municipal license tax on the gross receipts of a manufacturer who was producing goods for interstate commerce. The tax was sustained as an excise upon the conduct of a manufacturing enterprise. Those taxes, like property taxes or taxes on activities confined solely to [330 U.S. 422, 442] the taxing state (New York, Lake Erie & W.R. Co. v. Pennsylvania, 158 U.S. 431 , 15 S.Ct. 896; Utah Power & Light Co. v. Pfost, 286 U.S. 165 , 52 S.Ct. 548; Coverdale v. Arkansas-Louisiana Pipe Line Co., 303 U.S. 604 , 58 S.Ct. 736) have no cumulative effect caused by the interstate character of the business. They are apportioned to the activities taxed, all of which are intrastate. Plainly the loading and unloading involved in the present case are activities as local in character as the brokerage activities in the Ficklen case or the manufacturing business in the American Mfg. Co. case. One has as close and as immediate a relationship to interstate commerce as the other. Cf. United States v. Darby, 312 U.S. 100, 657 , 61 S.Ct. 451, 132 A.L.R. 1430. If one gives rise to a taxable event for which the State may exact a portion of the gross receipts, it is difficult to see why the other does not. The practical effect on interstate commerce is the same in each.
In McGoldrick v. Berwind-White Coal Mining Co., supra, 309 U.S. at page 52, 60 S.Ct. at pages 395, 396, 128 A.L.R. 876, we held that a sales tax on the purchase of property at the end of its interstate journey was not to be distinguished from a tax on the property itself. For taxation of the sale was merely taxation of the exercise of one of the constituent elements of the property. Unless formal doctrine is to be restored to this field, the label which the tax bears should not be controlling; and the tax should be sustained unless it evinces hostility to interstate commerce or in practical operation obstructs or impedes it. Either result may obtain whether the tax be called a property tax or a gross receipts tax. As McGoldrick v. Berwind-White Coal Mining Co., supra, 309 U.S. at page 48, 60 S.Ct. at page 393, 128 A.L.R. 876, states:
Measured by that test, the present tax is not invalid. 'Even interstate business must pay its way ....' Postal Telegraph-Cable Co. v. City of Richmond, 249 U.S. 252, 259 , 39 S.Ct. 265, 266. A non-discriminatory gross receipts tax, apportioned to local activity in the taxing state, is to be judged by its practical effect. As we stated in Wisconsin v. J. C. Penney Co., 311 U.S. 435, 444 , 61 S.Ct. 246, 249, 130 A.L.R. 1229:
All local taxes on interstate businesses affect to some degree the commerce and increase the cost of doing it. Matters of form should not be decisive if the tax threatens no harm to interstate commerce.
Prior to McGoldrick v. Berwind-White Coal Mining Co., supra, it had long been said that 'Interstate commerce cannot be taxed [330 U.S. 422, 444] at all, even though the same amount of tax should be laid on domestic commerce, or that which is carried on solely within the state.' Robbins v. Taxing District of Shelby Co., 120 U.S. 489, 497 , 7 S.Ct. 592, 596. That was the philosophy of the Philadelphia & S. M. Southern S. Co. case. And see Fargo v. Michigan, supra, 121 U.S. at pages 246-247, 7 S. Ct. at page 864. But McGoldrick v. Berwind-White Coal Mining Co., supra, did not adhere to that formal doctrine. It followed Wiloil Corporation v. Pennsylvania, 294 U.S. 169 , 55 S.Ct. 358, and upheld a 'non-discriminatory tax on the sale to a buyer within the taxing state of a commodity shipped interstate in performance of the sales contract, not upon the ground that the delivery was not a part of interstate commerce ... but because the tax was not a prohibited regulation of or burden on that commerce.' Illinois Natural Gas Co. v. Central Illinois Public Service Co., 314 U.S. 498, 505 , 62 S.Ct. 384, 386, 387. The test adopted was whether the tax on the local activity as a practical matter was being used to place interstate commerce at a competitive disadvantage or obstruct or impede it. That should be the approach here; 'the logic of words should yield to the logic of realities.' Mr. Justice Brandeis dissenting, Di Santo v. Pennsylvania, 273 U.S. 34, 43 , 47 S.Ct. 267, 270, 271. The failure of the Court to adhere to the philosophy of our recent cases corroborates the impression which some of us had that Freeman v. Hewit, 329 U.S. 249 , 67 S.Ct. 274, marked the end of one cycle under the Commerce Clause and the beginning of another.
Second. I think the tax is unconstitutional insofar as it reaches the gross receipts from loading and unloading vessels engaged in foreign commerce. Such a tax is repugnant to Article I, 10, Clause 2 of the Constitution which provides that 'No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing it's inspection Laws .... [330 U.S. 422, 445] Loading and unloading are a part of 'the exporting process' which the Import-Export Clause protects from state taxation. See Thames & Mersey Marine Ins. Co. v. United States, 237 U. . 19, 27, 35 S.Ct. 496, 499, Ann.Cas.1915D, 1087. Activity which is a 'step in exportation' has that immunity. Spalding & Bros. v. Edwards, 262 U.S. 66, 68 , 43 S.Ct. 485, 486. As the Court says, loading and unloading cargo are 'a 'continuation of the transportation." Indeed, the commencement of exportation would occur no later. See Richfield Oil Corp. v. State Board of Equalization, 329 U.S. 69 , 67 S.Ct. 156. And the gross receipts tax is an impost on an export within the meaning of the Clause, since the incident 'which gave rise to the accrual of the tax was a step in the export process.' Richfield Oil Corp. v. State Board of Equalization, supra.
As we pointed out in that case, the Commerce Clause and the Import- Export Clause 'though complementary, serve different ends.' Since the Commerce Clause does not expressly forbid any tax, the Court has been free to balance local and national interests. Taxes designed to make interstate commerce bear a fair share of the cost of local government from which it receives benefits have been upheld; taxes which discriminate against interstate commerce, which impose a levy for the privilege of doing it, or which place an undue burden on it have been invalidated. But the Import- Export Clause is written in terms which admit of no exception but the single one it contains. Accordingly a state tax might survive the tests of validity under the Commerce Clause and fail to survive the Import-Export Clause. For me the present tax is a good example.
Mr. Justice MURPHY joins in this dissent except as to the second part, as to which he is of the opinion that the tax in relation to the gross receipts from loading and unloading vessels engaged in foreign commerce is constitutional.
[ Footnote 1 ] The taxes in question were levied by the City of New York by a series of local laws, No. 22 of 1937, p. 255, No. 20 of 1938, p. 253, No. 103 of 1939, p. 240, No. 78 of 1940, p. 342, No. 47 of 1941. The local laws were passed pursuant to anthorization by the State of New York. See Laws of New York 1940, Ch. 245. There is no dispute as to the general validity of the local laws. See McGoldrick v. Berwind-White Coal Mining Co ., 309 U.S. 33 , 60 S.Ct. 388, 128 A.L.R. 876, and New York Rapid Transit Corporation v. City of New York, 303 U.S. 573 , 58 S.Ct. 721. These cases involved other phases of these local laws.
Certiorari granted McGoldrick v. Carter & Weekes Stevedoring Co., 326 U.S. 713 , 66 S.Ct. 177.
[ Footnote 2 ] Local Laws of the City of New York 1940, No. 78: 's R41-2.0. Imposition of tax. a. For the privilege of carrying on or exercising for gain or profit within the city any trade, business, profession, vocation or commercial activity other than a financial business, or of making sales to persons within such city, for each of the periods of one year, or any part thereof, beginning on July first of the years nineteen hundred thirty- nine and nineteen hundred forty, every person shall pay an excise tax which shall be equal to one-tenth of one per centum upon all receipts received in and/or allocable to the city from such profession, vocation, trade, business or commercial activity exercised or carried on by him during the calendar year in which such period shall commence, ...'.
No problem of allocation or apportionment is involved. See subd. b. No question is raised by petitioner that any part of the tax is allocable to receipts properly attributable to doing business in New York City, if all of the receipts are not subject to the local act. R41-3.0.
[ Footnote 3 ] 'The Congress shall have Power ... To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes ; ...'.
[ Footnote 4 ] Southern Pacific Co. v. Arizona ex rel. Sullivan, 325 U.S. 761 , 767- 69, 65 S.Ct. 1515, 1519, 1520, and cases cited; Morgan v. Commonwealth of Virginia, 328 U.S. 373, 379 , 66 S.Ct. 050, 1054, and cases cited n. 17; Freeman v. Hewit, 329 U.S. 249 , 67 S.Ct. 274; Richfield Oil Corp. v. State Board of Equalization, 329 U.S. 69 , 67 S.Ct. 156.
[ Footnote 5 ] Compare Maine v. Grand Trunk R. Co., 142 U.S. 217 , 12 S.Ct. 121, 163; Meyer v. Wells, Fargo & Co., 223 U.S. 298, 301 , 32 S.Ct. 218, 219; Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113 , 41 S.Ct. 45; Hans Rees' Sons v. North Carolina ex rel. Maxwell, 283 U.S. 123 , 51 S.Ct. 385; Illinois Central R. Co. v. Minnesota, 309 U.S. 157 , 60 S.Ct. 419.
[ Footnote 6 ] Fargo v. Michigan, 121 U.S. 230 , 7 S.Ct. 857; Ratterman v. Western Union Telegraph Co., 127 U.S. 411, 428 , 8 S.Ct. 1127, 1132; Leloup v. Port of Mobile, 127 U.S. 640 , 8 S.Ct. 1380; Western Union Telegraph Co. v. Alabama, 132 U.S. 472 , 10 S. Ct. 161; Galveston, Harrisburg & San Antonio R. Co. v. Texas, 210 U.S. 217 , 28 S.Ct. 638; Meyer v. Wells, Fargo & Co., 223 U.S. 298, 300 , 32 S.Ct. 218, 219; Minnesota Rate Cases ( Simpson v. Shepard), 230 U.S. 352, 400 , 33 S.Ct. 729, 740, 48 L.R.A., N.S., 1151, Ann.Cas.1916A, 18; Crew Levick Co. v. Pennsylvania, 245 U.S. 292, 295 , 38 S.Ct. 126, 127; Fisher's Blend Station v. Tax Commission, 297 U.S. 650, 655 , 56 S.Ct. 608, 610; Adams Mfg. Co. v. Storen, 304 U.S. 307, 312 , 58 S.Ct. 913, 916; Freeman v. Hewit, supra.
[ Footnote 7 ] Postal Telegraph Cable Co. v. Adams, 155 U.S. 688, 698 , 15 S.Ct. 268, 270, 360; United States Express Co. v. Minnesota, 223 U.S. 335 , 346-48, 32 S.Ct. 211, 215, 216.
[ Footnote 8 ] Federalist 7, 22, 42; Baldwin v. G. A. F. Seelig, 294 U.S. 511, 523 , 55 S.Ct. 497, 500, 101 A.L.R. 55.
[ Footnote 9 ] See Clark Distilling Co. v. Western Maryland R. Co., 242 U.S. 311, 326 , 37 S.Ct. 180, 185, L.R.A.1917B, 1218, Ann.Cas.1917B, 845; United States v. Hill, 248 U.S. 420 , 39 S.Ct. 143; Whitfield v. Ohio, 297 U.S. 431 , 56 S.Ct. 532; Kentucky Whip & Collar Co. v. Illinois Central R. Co., 299 U.S. 334 , 57 S.Ct. 277; Prudential Ins. Co. v. Benjamin, 328 U.S. 408, 430 , 66 S.Ct. 1142, 1155; Southern Pacific Co. v. Arizona ex rel. Sullivan, 325 U.S. 761, 769 , 65 S.Ct. 1515, 1520; Freeman v. Hewit, 329 U.S. 249, 253 , 67 S.Ct. 274, 277.
[ Footnote 10 ] Western Live Stock v. Bureau of Revenue, supra, 303 U.S. at pages 258-260, 58 S.Ct. at pages 549, 550, 551, 115 A.L.R. 944; Southern Pacific Co. v. Gallagher, 306 U.S. 167, 176 , 59 S.Ct. 389, 393; McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33, 48 , 60 S.Ct. 388, 393, 128 A.L.R. 876; Department of Treasury v. Wood Preserving Corporation, 313 U.S. 62 , 61 S.Ct. 885.
[ Footnote 11 ] Coverdale v. Arkansas-Louisiana Pipe Line Co., 303 U.S. 604, 609 , 58 S.Ct. 736, 738, 739; Southern Pacific Co. v. Gallagher, 306 U.S. 167, 178 , 59 S.Ct. 389, 394; Freeman v. Hewit, supra, 329 U.S. 249, 257 , 67 S.Ct. 274, 279.
[ Footnote 12 ] 304 U.S. 307, 312 , 58 S.Ct. 913, 916.
[ Footnote 13 ] 305 U.S. 434 , 59 S.Ct. 325.
[ Footnote 14 ] 309 U.S. 33 , 60 S.Ct. 388, 128 A.L.R. 876.
[ Footnote 15 ] 303 U.S. at page 257, 58 S.Ct. at page 549, 115 A.L. R. 944. 'All the events upon which the tax is conditioned-the preparation, printing and publication of the advertising matter, and the receipt of the sums paid for it-occur in New Mexico and not elsewhere,' 303 U.S. at page 260, 58 S.Ct. at page 550, 551. 'So far as the advertising rates reflect a value attributable to the maintenance of a circulation of the magazine interstate, we think the burden on the interstate business is too remote and too attenuated to call for a rigidly logical application of the doctrine that gross receipts from interstate commerce may not be made the measure of a tax. ... Practical rather than logical distinctions must be sought.' 303 U.S. at page 259, 58 S.Ct. at page 550.
The alternate ground, 303 U.S. at page 260, 58 S.Ct. at page 550, 551, that such a local tax cannot be taxed elsewhere is inapposite in such a foreign commerce situation as this.
[ Footnote 16 ] See International Harvester Co. v. Department of Treasury, 322 U.S. 340, 348 , 64 S.Ct. 1019, 1023.
[ Footnote 17 ] 304 U.S. at pages 312-13, 58 S.Ct. at pages 916, 917:
Cf. Freeman v. Hewit, 329 U.S. 249, 252 , 67 S.Ct. 274, 276.
[ Footnote 18 ] 309 U.S. at page 49, 60 S.Ct. at pages 393, 394, 128 A.L.R. 876: 'Its only relation to the commerce arises from the fact that immediately preceding transfer of possession to the purchaser within the state, which is the taxable event regardless of the time and place of passing title, the merchandise has been transported in interstate commerce and brought to its journey's end. Such a tax has no different effect upon interstate commerce than a tax on the 'use' of property which has just been moved in interstate commerce, sustained in Monamotor Oil Co. v. Johnson, 292 U.S. 86 , 54 S.Ct. 575; Henneford v. Silas Mason Co., supra, ( 300 U.S. 577 , 57 S.Ct. 524); Felt & Tarrant Mfg. Co. v. Gallagher, 306 U.S. 62 , 59 S.Ct. 376; Southern Pacific Co. v. Gallagher, 306 U.S. 167 , 59 S.Ct. 389, or the tax on storage or withdrawal for use by the consignee of gasoline, similarly sustained in Gregg Dyeing Co. v. Query, 286 U.S. 472 , 52 S.Ct. 631, 84 A.L.R. 831; Nashville, C. & St. L. Ry. Co. v. Wallace, 288 U.S. 249 , 53 S.Ct. 345, 87 A.L.R. 1191; Edelman v. Boeing Air Transport Co., 289 U.S. 249 , 53 S.Ct. 591, or the familiar property tax on goods by the state of destination at the conclusion of their interstate journey. Brown v. Houston, supra, ( 114 U.S. 622 , 5 S.Ct. 1091); American Steel & Wire Co. v. Speed, 192 U.S. 500 , 24 S.Ct. 365.
[ Footnote 1 ] Philadelphia & S. M. Southern S. Co. v. Pennsylvania, 122 U.S. 326 , 7 S.Ct. 1118; Ratterman v. Western Union Tel. Co., 127 U.S. 411 , 8 S.Ct. 1127; Western Union Tel. Co. v. Alabama, 132 U.S. 472 , 10 S.Ct. 161; Galveston, Harrisburg & S.A.R. Co. v. Texas, 210 U.S. 217 , 28 S.Ct. 638; Meyer v. Wells Fargo & Co., 223 U.S. 298 , 32 S.Ct. 218.
[ Footnote 2 ] In Baltimore & O. Railroad Co. v. Maryland, 21 Wall. 456, the payment of a percentage of gross receipts was upheld as a condition of the corporate franchise.
[ Footnote 3 ] The Court suggests that the fact that similar stevedoring activity will be required at the destination creates a risk of multiple taxation, since the State of destination would be as free to tax the unloading as New York to tax the loading. This is only multiple in the sense that each State taxes what occurs within its borders; the two taxes would not be on the same activity. It is no more relevant that stevedoring is involved in both cases, than is the fact that two States may impose property taxes on terminals or trackage within their respective borders.
[ Footnote 4 ] Moreover, the tax in the Philadelphia & S. M. Southern S. Co. case was restricted not only to transportation companies but also to receipts from transportation. Those facts were emphasized by Mr. Justice Bradley ( 122 U.S. at pages 344-345, 7 S.Ct. at pages 1124, 1125): 'Can the tax in this case be regarded as an income tax? and, if it can, does that make any difference as to its constitutionality? We do not think that it can properly be regarded as an income tax. It is not a general tax on the incomes of all the inhabitants of the state, but a special tax on transportation companies. Conceding, however, that an income tax may be imposed on certain classes of the community, distinguished by the character of their occupations, this is not an income tax on the class to which it refers, but a tax on their receipts for transportation only. Many of the companies included in it may and undoubtedly do have incomes from other sources, such as rents of houses, wharves, stores, and water-power, and interest on moneyed investments. As a tax on transportation, we have already seen from the quotations from the State Freight Tax Case that it cannot be supported where that transportation is an ingredient of interstate or foreign commerce, even though the law imposing the tax be expressed in such general terms as to include receipts from transportation which are properly taxable. It is unnecessary, therefore, to discuss the question which would arise if the tax were properly a tax on income. It is clearly not such, but a tax on transportation only.' Cf. United States Glue Co. v. Town of Oak Creek, 247 U.S. 321 , 38 S.Ct. 499, Ann.Cas.1918E, 748, which sustained as against an interstate enterprise a net income tax of general application.
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Citation: 330 U.S. 422
Docket No: No. 29
Argued: November 12, 1946
Decided: March 10, 1947
Court: United States Supreme Court
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Our guests arrived: coiffed, stubble shaved, nails polished. No one was wearing sweatpants. Without children in backpacks and diaper bags as appendages, our friends were unrecognizable to us. Our toddlers usually required supervision that prevented us from engaging in adult conversation, but now we had to make small talk at a grown up party.
To break the ice, someone asked, "How many of you were valedictorians of your high school class?" As hosts, my husband and I were regretting that we had not planned the distraction of party games, but our guests responded to the question graciously. Four hands were raised. "Salutatorians? Top 10 in your class?" About half the hands went up. "Top ten percent?" and all the hands were up. My husband's high school did not specify a valedictorian, but since he placed first in his country's comprehensive final high school exam, he qualified (although we like to remind him he comes from a very small country the size of Connecticut).
Nervous laughter rippled through the party. We were all academic stars, our toddlers were already exhibiting obvious signs of genius, and someday they would all certainly be deserving of that valedictorian title, but how could they all be number one?
My husband and I are grateful that we were forced to confront the fact early in parenting that it is not a given that our kids will receive the academic accolades we did. The competition is significantly stiffer, and being number one cannot and should not be what it is all about for them. Constantly comparing themselves to others will lead to certain misery in this environment of high achievers in all areas, including academics, athletics, and the arts. But, our kids can be grateful for how interesting and stimulating it is to grow up around intelligent and accomplished people, and they can work hard, and honor their own gifts.
Most importantly, as author Alfie Kohn states in his book, "Unconditional Parenting", we can love our children "as they are, and for who they are". He explains, "When that happens, they can accept themselves as fundamentally good people, even when they screw up or fall short". We celebrate their successes, but not let the successes define them, nor ourselves as parents. For my husband, this unconditional parenting seems to come easily. I suspect having lived through a civil war gives him a useful perspective.
A few weeks before his high school graduation, our son thought he was going to receive a poor grade and his college acceptance would be rescinded. It took more self- control than I thought I had to not point out his idiocy in allowing this to happen, and instead, acknowledge the seriousness of the situation and offer our support in helping him figure out what to do. Supporting my son through this was one of my proudest parenting moments. One of my worst parenting moments was berating the same son a few years later by phone on a spring morning at 7 am. He was involved in his university's Occupy Movement. "How are you going to get the grades to be accepted to law school if you are skipping classes, staying up all night protesting and getting arrested? How can you just throw away the opportunities you've been given?" I said. Grant me a little slack, I was frantic. The last we had heard of him was his 3am Facebook posting of police in riot gear on campus.
As is the norm in parenting, some days we do this better than others, but unconditional love fulfills a basic human need, and it is the gift our children give us from the moment they enter our lives. We do not have to earn it, and neither should they. We hope that our kids know they will always be number one to us, regardless of their class rank.

subset: commoncrawl


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If a Teabagger Uses a Racial Slur, and It Isn't on YouTube, Did It Really Happen?
What is truth? How do we know what we know? Philosophers have struggled with these questions for centuries, but Republicans have found an answer: if it wasn't filmed and uploaded to YouTube by a Teabagger, it didn't happen. Period.
The day the House finally passed health care reform, House Democrats made a big show of marching through the crowd of protesters to the Capitol for the vote, in order to show that they weren't intimidated by the teabaggers. Naturally, the protesters were whipped up into a frenzy by this brazen display of walking to work, and some bad things happened.
James Clyburn said Representative Emanuel Cleaver had been spit on, Barney Frank said he was called a fag, and John Lewis said he heard the word "nigger."
All of that made the enraged crowd of white conservatives look, you know, more like a mob than a patriotic band of Real Americans, so The Right decided that none of those things happened. None of them! Not one! They were invented by lying liberals and their MSM cronies!
Well, the "fag" thing happened inside the Capitol and was witnessed by reporters. There is video that appears to show a man spitting on Cleaver (Cleaver has acknowledged that it could've been accidental, and the Right has taken that to mean that he has "retracted" his "claim"). So that's two down.
But they're really sticking with the last one. John Lewis, American Hero, is just plain making shit up. There is a lot of great make-believe sadness that a man they are forced to acknowledge is a hero of the civil rights movement (a movement they disparage and despise) was forced to lie by Nancy Pelosi or something.
Their "proof" is that there isn't any particular video where you can specifically hear someone shout the n-word at John Lewis. There are videos where it sounds like someone might've said it, but apparently the fact that you can't clearly make out a racial slur in crappy web videos of a crowd of hundreds of people incoherently screaming is now definitive proof of a negative.
Honestly, maybe it didn't happen. Maybe Lewis misheard some other insane thing being shouted at him. The story, at this point, is that he asserted that a thing happened, but there is no corroborating proof. Some may surface later. But probably not! (Because, again, what Teabagger would upload the video of this, if they had it?) It is completely delusional, though, to become convinced that you have definitely proven that a thing never, ever happened because there is not video evidence of it.
Like, did you know that there is definitive proof that Abraham Lincoln was never assassinated? Did you know that the War of 1812 didn't happen? J.D. Salinger: beloved reclusive novelist or vast liberal mind-control plot? Reasonable people can disagree—but Republican bloggers know the truth!


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(C.W. McCall, Bill Fries, Chip Davis)
One night last summer we were camped at ten thousand feet up where the air is clear, high in the Rockies of Lost Lake, Colorado. And as the fire burned low and only a few glowing embers remained, we laid on our backs all warm in our sleeping bags and looked up at the stars.
And as I felt myself falling into the vastness of the Universe, I thought about things, and places, and times.
I thought about the time my grandma told me what to say when I saw the evening star. You know, Star light, star bright, first star I see tonight. I wish I may, I wish I might, have the wish I wish tonight.
The air is crystal-clear up here; that's why you can see a million stars.
I remember a time a bunch of us were in a canyon of the Green River in Wyoming; it was a night like this. And we had our rafts pulled up on the bank an' turned over so we could sleep on 'em, and one of the guys from New York said, "Hey! Look at the smog in the sky! Smog clear out here in the sticks!" And somebody said, "Hey, Joe, that's not smog; that's the Milky Way."
Joe had never seen the Milky Way.
And we saw the Northern Lights once, in the Bitterroot Mountains of Montana. They're like flames from some prehistoric campfire, leaping and dancing in the sky and changing colors. Red to gold, and blue to violet... Aurora Borealis. It's like the equinox, the changing of the seasons. Summer to fall, young to old, then to now. And then tomorrow...
And then everyone was asleep, except me. And as I saw the morning star come up over the mountains, I realized that life is just a collection of memories. And memories are like starlight: they go on forever.


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West Branch Sacandaga River is a stream located just 11 miles from Northville, in Hamilton County, in the state of New York, United States, near Pumpkin Hollow, NY.
Join us as we discuss the New York Fishing License options, fishing rules and fishing regulations.
Please remember to check with the local Fish and Wildlife department to ensure the stream is open to the public. Now get out there and fish! Check out our Fishing Times chart to determine when the fish will be most active.
"Trails are a pain in the butt if you're looking to fish with little ones. I've caught some good..." Lake Bonita
"There has been bass, shad, carp and grass carp that I've seen this far...." Anthony Kill
"Fulmer Creek has alot of 3 foot deep pools .That hold Small mouth Creek chub and smaller fish. went..." Fulmer Creek
Tips, tactics, gear reviews for everything from bass and bluegills to stripers and bluefish - if it's fishing related, we cover it.
Get the latest outdoor news regularly.


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The Voices of the ElePHPant podcast has release their latest episode today - an interview with Michael Maclean, a developer on the Cairo PHP project.
Cal asks Michael his "three questions" about his
- Explain to us what Cairo PHP is and why PHP developers should be interested in it.
- What is your role in the project and how did you get involved in such a unique project?
- Give us some examples of some real-world projects that use Cairo PHP.
You can listen to this new episode either through the in-page player, by downloading the mp3 or by subscribing to their feed.


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I really like how these came out and the little flower really pulls it together!
Open to US Residents Only. Use the Rafflecopter Widget below to enter, please remember it can be slow to load. Good luck!
Sharing these PEEPS with more peeps here:
Open to US Residents Only. Use the Rafflecopter Widget below to enter, please remember it can be slow to load. Good luck!
You are so creative! This is so freaking cute!ReplyDelete
THese are so cute, what a fun idea Michelle!
Thank you for organizing the party.
heehee! Such a cute idea!!ReplyDelete
These are hilarious. My friend just moved to Hawaii and these would have been so fun to have served at her going away party.ReplyDelete
How funny - love the coconut bra! :)ReplyDelete
seriously, how cute are these!? Thanks for putting this together! Such a fun party!ReplyDelete
OMG Michelle. These are beyond adorable. LOVE them!ReplyDelete
OMG These made me giggle for like 5 minutes!! I LOVE their little bikini tops!ReplyDelete
I adore these!! So amazingly cute! :)ReplyDelete
dang those peeps look better in a bikini top than i ever did! LOLReplyDelete
These are great! Love the bikini tops!ReplyDelete
These are cracking me up...sooooo cute!!! I love the bikini top!!!!ReplyDelete
How. Stinking. Adorable! I love their little bikinis!ReplyDelete
I knew you'd do something awesome with Peeps again this year. These might be my favorite. TOTALLY STINKIN' CUTE!!!!ReplyDelete
My favorite kind of Peeps are the Peepsters. They rock. I don't really eat the big Peeps, unless they are covered in chocolatey goodness =o)ReplyDelete
I love all peeps in all forms, but they definitely taste the best at Easter!ReplyDelete
OK. this is just brilliant! I love the "coconut" tops and the flower details!! :)ReplyDelete
The best thing I have seen all day. By far.ReplyDelete
These are adorable!ReplyDelete
OMG I am dying, hahaha ... these are soooo CUTE!! Love all the incredible details! Such a fantastic addition to the Peeps party! So glad we got to collaborate :D
-Lindsay Ann @ Dollhouse Bake Shoppe
Michelle, Yur Peeps made me lol! SO adorable!!!ReplyDelete
oh i love peeps!!!!!!!! Your peeps are sooooooo adorable! I love peeps with chocolate! :DReplyDelete
My favorite way to enjoy peeps...head first! Always head first. I don't want them looking at me when I eat the rest of them.ReplyDelete
I love the peeps top down or bottoms up -- either way is fine. Your Peeps are just too delightful looking to eatReplyDelete
So adorable I love the bikini top. You are so creative thank you for this wonderful giveawayReplyDelete
Oh my gosh, these are hilarious! I love them--especially the coconut bras. ;) So creative.ReplyDelete
The way I love to eat peeps is to open the package and let them sit around for a couple of days so that they get kinda hard or a little stale and then eat them. LOL I think they are the best when they are kind of hard on the outsive YUM.ReplyDelete
These are absolutely adorable Michelle - pinning!ReplyDelete
With snow again today, I'm definitely wishing I was in Hawaii right now!
These are simply adorable! Thanks for putting together the party!
Peeps are my favorite Easter treat! And treat for every other holiday! They ca be hard to get stale, but are best that way.ReplyDelete
These might be the cutest Peeps that I've ever seen!!! Had to Pin while I was here too. Just saw your link over at Tidy Mom and thought I'd come and check it out :)
I'd LOVE for you to link up a few recipes, projects or crafts at my weekend Link Party {The Weekend re-Treat} on The Best Blog Recipes that is going on right now! http://thebestblogrecipes.blogspot.com/
Hope to see you there!
I have never seen anyone wear a coconut top so well as these Peeps :)ReplyDelete
I'm seriously dying at how cute these are! Awesome job! Thanks for partying with us at Time to Sparkle!
Dipped in warm chocolate!ReplyDelete


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Transplant and Pulmonary Hypertension
Transplant Rejection
Eighty to eighty-five percent of those who survive the transplant operation have a good functional status afterward and can do normal activities without difficulty. There is a small percentage of transplant recipients, however, who experience complications post-transplant. One of the most common complications in transplant recipients is rejection of the donated organ(s).
Rejection is the tendency of your body's immune system to try to rid your body of your new organ because it is different from "you"; your immune system sees the new organ as an invader in the same way that it sees germs as invaders. Lungs are more likely than most organs to prompt this response, so rejection is more of a problem. In fact, episodes of rejection are expected, so do not be too alarmed if your doctor tells you that you are experiencing a rejection. You will be given medication to reduce the chances of rejection, and if you experience a rejection episode, your doctor will adjust your medications to treat it.
There are two types of organ rejection:
- Acute rejection can happen at any time, but is most common during the first month after transplant. When treated early, it is curable.
- Chronic rejection involves the formation of nodular masses in the lungs. These masses lodge in the small air passages in the lungs and reduce the ability to breathe normally. Chronic rejection can only be cured with re-transplantation.
Because rejection often has no initial symptoms, you will need regular lung biopsies to check the status of your new organ. It can be strange to be feeling good — better than you remember ever feeling — and then have your doctor tell you that your breathing tests and your lung biopsy show rejection. When you have been sick for a long time with a disease you are familiar with, you have to relearn what is "normal" so you can tell when your new lungs are not functioning properly. This can be scary, but you can learn to recognize the symptoms, when to call the doctor and when to get to the hospital.
Symptoms of rejection include:
- Fever
- Shortness of breath
- Decreased exercise tolerance
- Decrease in FEV1 and FVC
Treatment of rejection involves three daily doses of an intravenous form of Prednisone called Methylprednisolone or Solu-Medrol. This may occur in the hospital or, if you are feeling well enough, at home. After the third dose of Solu-Medrol, your doctor will increase your oral Prednisone medication and then taper it back down as the rejection ceases.


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Registered nurse at General Hospital
Single/Never Been Married (Assumed)
Jolene Crowell (sister)
Raylene Crowell (aunt)
Damian Spinelli (dated)
Nikolas Cassadine (dated)
Attacked by Anthony Zacchara at the Black & White Ball [Oct 31, 2007]
Drugged and tied to the bottom of an elevator shaft by Diego Alcazar [Mar 2008]
Suffered smoke inhalation after she became trapped in a fare at the Emily Quartermaine Free Clinic [Sep 12, 2008]
Held at gunpoint by Russian mobsters and almost drowned in the harbor while fleeing [Oct 2008]
Drugged by Jerry Jax [Nov 2008]
Nadine Crowell came to Port Charles in October 2007 to see her comatose sister, Jolene. Damian Spinelli, a friend of Jolene's, was at General Hospital and filled her in on what transpired prior to Jolene's coma. Nadine was shocked to discover that her sister, a nurse, had been killing patients at General Hospital. It took her some time to come to terms with Jolene's crimes. Nadine, a nurse herself, soon became a member of the General Hospital staff despite her sister's nefarious behavior. It was difficult at first but eventually Nadine managed to win over the respect and friendship of other staff members when they realized that she was a genuinely kind and compassionate person who never judged others.
As Nadine settled into Port Charles, she became friends with Damian Spinelli. Damien with smitten with the pretty young nurse. For her part, Nadine enjoyed spending time with Damien. On Halloween night, Nadine accompanied Spinelli to a Black and White Ball hosted by Nikolas Cassadine on Spoon Island. The evening started out like a fairytale with the announcement of his engagement to Emily. Nadine was dazzled and swept up in the romance of it all. She agreed to pretend to be Lulu so that Lulu could slip away. The plan worked too well. Since both young ladies were wearing identical ball gowns and had switched masks, Nadine was easily mistaken for Lulu. Anthony Zacchara, intent on murdering the young woman who had piqued his son's interest, attacked Nadine thinking that she was Lulu. Luckily Spinelli came to her rescue. As they fled Anthony's diabolical clutches, they ran into Jason Morgan. He told them to make their way to the barn for safety. By this time, a violent storm had moved in and the power had gone out. The guests were trapped on Spoon Island with a crazed homicidal maniac on the loose. They made it to the barn where Elizabeth Webber was waiting with a gun. Shaken by everything that happened, Nadine broke down. Spinelli and Elizabeth offered her words of encouragement.
Sadly, Emily Quartermaine was murdered that night. Her fianc�, Nikolas Cassadine was inconsolable. Nadine's heart broke for the young prince especially after he learned that he had a brain tumor. She reached out to him and befriended him. Nadine soon realized that he was seeing his murdered fianc�e. There had been questions that maybe Nikolas's brain tumor had led him to kill Emily during one of his frequent fits of rages. The rages were followed by blackouts and were a result of the tumor. Nikolas feared telling anyone about the visions with Emily in part because he didn't want to believe that she was just a result of his brain tumor. Nikolas was also resistant to the idea of surgery, fearing that it would take Emily from him. Nadine was understanding and offered Nikolas a different possibility for having visions of Emily. Nadine believed that it was a manifestation of their love and that Emily was trying to help him in the only way that she could. Nikolas appreciated Nadine's view of things and her complete acceptance of the visions without judgment. They forged a friendship and Nikolas found himself relying more and more on Nadine.
As Nikolas's condition deteriorated, he decided to start pushing himself to remember what he saw the night of Emily's murder. Nadine was at Nik's side when he finally remembered seeing Diego Alcazar. Diego was supposed to have been killed a couple of years earlier in a mob shoot-out. Nadine and Nikolas realized that Diego was the Text Message Killer and shared the information with Jason. As all three set out to find Diego, Nikolas and Nadine caught up with him at one of the Alcazar warehouses on the piers. Unfortunately, Nik's bouts of rages became more frequent and while in the warehouse, he and Nadine argued. He hurt her feelings and then left her behind to follow his vision of Emily. As soon as Nik disappeared out of sight, Diego stepped out from the shadows. He quickly subdued Nadine by drugging her with chloroform and then tied her to the bottom of an elevator shaft. Spinelli and Maxie arrived minutes later and realized Nadine had been taken by the Text Message Killer. Eventually Spinelli, Maxie and Nikolas ended up struggling with Diego. As they all fought, Diego stepped back and became tangled in some chains that wrapped around his throat. As he tried to get free he accidentally stepped off the ledge and ended up dying by hanging.
Nikolas refused to go to the hospital until he found Nadine. Fearing the worse, he decided to start at the bottom and stepped into the elevator. The elevator was faulty and didn't work. Nadine, at the bottom, realized she was about to die and struggled to free herself. Meanwhile, Nikolas remembered something that Nadine had said and on a hunch decided to look down between the gap and call out to Nadine. She had just managed to rip the tape off her mouth and shout up. She was quickly rescued and taken to the hospital.
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by Firoozeh Dumas
Random House, 2008
Summary in a Sentence:
The author describes her experiences being an Iranian American in both the United States and abroad, and explains cross-cultural issues she has faced, as well as her experiences with motherhood.
Read it if...
you too used to be embarrassed by how crazy your parents were but now simply find their insanity endearing. 4 stars.
Read the Reviews:
Caribousmom | S. Krishna's Books | The Novel World


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Blackpool caretaker manager Steve Thompson has no new injury worries as he prepares for the third match of his present stint in charge against Cardiff.
The Seasiders remain managerless following Michael Appleton's departure to Blackburn last week, with Bradford's Phil Parkinson, new Bristol City boss Sean O'Driscoll and MK Dons' Karl Robinson all not swayed by interest from last season's beaten npower Championship play-off finalists.
It leaves Thompson poised to take their reins once more having repeatedly stated his interest in replacing Appleton on a permanent basis.
Winger Matt Phillips has returned to light training following a toe injury but the match comes too soon for the Scotland international.
Experienced centre-back Ian Evatt remains sidelined due to bone bruising in his knee.
Cardiff boss Malky Mackay has no fresh injury worries as his side look to build on their eight-point lead at the top of the npower Championship.
Striker Nicky Maynard is the only absentee with his ruptured cruciate knee ligaments for the trip to Bloomfield Road.
While Mackay is likely to start with the same back four ahead of goalkeeper David Marshall, he could be set to shuffle his pack in midfield and attack.
Up front, Heidar Helguson could return to the side in place of Rudy Gestede who was taken off at half-time in the 0-0 draw with Ipswich last weekend, while Tommy Smith could be set for a start after making his return from injury from the bench.
Kim Bo-Kyung and Jordon Mutch are also pushing for returns to the starting line-up for the televised clash.
With the Bluebirds out of the FA Cup, Mackay will take his side to Dubai for five days warm weather training ahead of their trip to Leeds on February 2.


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By Jacquie Troupe
CSYWC traveled to Grandville HS Sunday January 7th to compete in the first MYWAY Open and Novice tournament of the new year in the West Region.
We brought 26 grapplers to compete alongside 630 others. Five wrestlers competed for the first time this season and two—Kaiden Dreyer and Joseph Reynhout—competed in their first ever matches. The team finished 6th in Most Pins with 21 in 30:45, and 10th in Total Match Points with 279, ending the day 44-48.
According to Coach Scott Marsman, the kids came back from Christmas break and wrestled with a lot of determination and heart. "We are all very proud of how they handle themselves on and off the mat," he said. "We are looking forward to a very exciting year with them."
Spencer Schoenborn topped the day off taking 1st in Most Pins in the Least Time with 5 pins in 7:44. Zach Vu had 3 in 2:55 taking the 27th spot, Rory Schoenborn was 38th with 3 in 5:27, Blake Falan was 57th with 2 in :48, Alex Hanes took the 70th spot with 2 in 1:23.
Carter Falan had the Fastest Tech for the team and was 21st overall with 2:52.
Zach Vu had the 4th overall fastest pin for the day with :09! His second fastest pin was :17, tying for 21st. Blake Falan tied for 33rd with :20, Rory Schoenborn was 39th with :22 and Alex Hanes had the 100th fastest with :34.
Spencer Schoenborn scored the most team points with 22, tying for 29th overall. Carter Falan had 21.5, Zach Vu had 20, Alex Hanes scored 15 and Rory Shoenborn scored 14.
Karsen Roelofs scored the most single match points for the team with 18-11th overall (35 points for the day), Kaiden Dreyer (31 total) and Carter Falan (24 total) tied for 55th with 15 points.
Taking the 4th place medals was Jaxon Fitzgerald, Rory Schoenborn, Blake Falan, Gavyn Byxbe and Gabe Gair. Finishing 3rd was Brycen Alber, Alex Hanes and Spencer Schoenborn. 2nd place medalists were Ben Streeter and Maston Wood. Our 1st place Champions were Zach Vu, Jon Libera and Carter Falan.
Next week the team will compete at Kent City and Central Montcalm.


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Creating Toggle-O-Matic Menus in Macromedia Dreamweaver MX 2004
- It Works Like This
- Preparing to Work
- Forging Friendly Hyperlinks to Submenus
- Time to Identify: ID Attributes for Menu Buttons
- Getting Classified
- Containing the Menu with <div> Tags
- Inserting Submenu <div> Tags
- Design Time CSS to the Rescue
- CSS Requirements
- Toggling with Extensions
- Now Try This
Angela C. Buraglia is perhaps best known as the founder of DreamweaverFAQ.com, a site dedicated to serving the Dreamweaver community which she continues to run today with Daniel Short. She is also the co-author of Dreamweaver MX 2004 Killer Tips and Dreamweaver MX Killer Tips with Joseph Lowery.
Dan Short and I were faced with redesigning DWfaq.com, and neither of us were happy with our navigational system because it wasn't very user friendly and had some design flaws. When Dreamweaver MX came out, we took one look and realized that the Panel groups would make a nice little menu system, one that any Dreamweaver user could relate to and navigate easily. I liked the menus so much that I started using them on DWmommy.com almost immediately.
When I saw Dreamweaver MX 2004, I thought about changing the menus to look like its Panel groups instead, but the Dreamweaver MX style had grown on me already. Anyway, the look of Toggle-O-Matic menus is entirely configurable with CSS, which is one reason why I really love these menus. So if your heart desires, you can style your Toggle-O-Matic menus to look like the Panel groups in Dreamweaver MX 2004, or you can find a style of your very own.
It Works Like This
Toggle-O-Matic menus are so simple, fast, and chic that you'll find yourself toggling submenus over and over again just for fun. How the menus look is entirely up to you; they're all CSS-driven. Simply put, the CSS display property is set to none and switched to block by way of some crafty little JavaScript. The purpose of this project is to familiarize you with the possibilities. I won't be getting into CSS specifics other than what you need to know to create the toggle effect. After all, how you style your buttons is up to you. You can make the menu buttons and submenus any color, size, font, and so on that suits your needs. Here are the basic steps of the project:
Style menu buttons and submenus with CSS and then toggle the submenu's display property with the Toggle Menu extension.
Swap classes with the Toggle Class extension to set a menu button to a down state. Not to worryall JavaScript is added painlessly via the Toggle Menus and Toggle Class extensions.
Set a specific submenu to open automatically when the page has loaded using the Toggle Menus extension.
Figure 2.1 Simple hyperlinks will be converted to fancy buttons using CSS.
Figure 2.2 Using design-time CSS you'll be able to modify the content of your submenus visually in Design view.


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Campus Debate: Howard Dean vs. Liz Cheney
From an e-mail from Young Americans for Freedom:
Former DNC chairman and Presidential candidate Dr. Howard Dean will be debating Liz Cheney, daughter of former Vice President Dick Cheney and former State Department official. The topic: the Role of Government in a Free Society. This event will be moderated by Kent Wainscott from WISN 12 News in the Weasler Auditorium at 7 p.m. on October 30th.You can register for tickets (they cost nothing) here.
The Young Americans for Freedom is a conservative organization which has scheduled a debate featuring both a very prominent conservative speaker, and an equally prominent liberal speaker.
Kudos to them for that.
Hurricane Sandy Delays the Great Debate at Marquette University
Liz Cheney and Howard Dean debate moved to Thursday
Milwaukee – As Hurricane Sandy dumps inches of rain and strong winds on the east coast, a debate scheduled for Tuesday is postponed. The daughter of a former Vice President and a former DNC Chairman will take on the issues in a debate sponsored by the Young Americans for Freedom - Marquette University on Thursday, November 1st at 7:00 pm instead. Liz Cheney and Howard Dean will jab over the "Role of Government in a Free Society."
Hurricane Sandy has grounded almost all air traffic to and from the Nation's capital making it impossible for the policy heavyweights to make their scheduled joint appearance.
A venue change has also been made to Marquette's Marquette Hall Room 300 located at 1217 W. Wisconsin Avenue in Milwaukee.
The event is free and open to the public; however, printed tickets are required. Tickets can be reserved at www.yafmarquette.com. Parking is available in the Wells Street Structure located at the corner of 13th Street and Wells.
For attendees with reserved tickets, those tickets are still valid and notifications have been sent.
[Further Update]
The location has been moved to the Alumni Memorial Union, particularly the Ballrooms upstairs.
Labels: Debate, Howard Dean, Liz Cheney, Marquette University, Young Americans for Freedom


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TRIPLE ROCK Triple Rock Brewery & Alehouse on Shattuck Avenue in Berkeley is planning to expand. Triple Rock and its engineering firm neighbors are teaming up to put a "new full service restaurant" in the empty space next to the existing beer joint, at 1920 Shattuck. The engineers will have the top floor and Triple Rock will have the 3,080-square-foot bottom, at 1912 Shattuck. Plans and layouts are subject to change, but there's talk of a brewery and kitchen expansion and some upgrades, we hear from East Bay Beer. Plans include seating for about 95 guests and capacity for 118. Upon completion of the new space, the owner will "likely replace the kitchen of the existing Triple Rock … with increased bar space, increased brewing capacity or a combination of both" according to the application before the city. Proposed hours of operation are from 11:30 a.m. to 2 a.m. Expect completion in 2014. Triple Rock, 1920 Shattuck Ave., Berkeley, 510-843-2749.
MEDICAL MARIJUANA ON THE MOVE Seven months after threats from the federal government forced it to close down, Berkeley Patients Group has done a soft opening at its new location at 2366 San Pablo Ave. near Channing Way. The dispensary, the largest in Berkeley, opened its doors on Dec. 19 but still has to paint its exterior, add a sign, and do some more computer wiring, according to BPG spokesman Brad Senesac. There will be a grand opening celebration in a few weeks, he said. Patients will visit a 1,200 square foot building originally erected in 1964 as an A & W drive-in, but now completely renovated. BPG has installed a trailer to house administrative functions, an 8-foot-high fence in front, and a new wooded fence on the property's southern perimeter.
CLAY STUDIO HEADING SOUTH Kids' pottery studio Kids 'N' Clay, which has been located on Fifth Street for the past 15 years, has an application in to the city to relocate three blocks south, to 809A Allston St. The studio offers workshops, for children and young adults, in wheel throwing, hand building, sculpting and glazing. According to the application, the property owner is selling the home in which the studio is located, which necessitated the move. The city's Zoning Adjustments Board is set to consider the application in January. (Worth noting, the proposed new location is just a couple blocks away from the new location of soft-serve sensation Sketch. Perfect for a post-studio snack!)
Shop Talk is Berkeleyside's regular column in which we post updates on Berkeley businesses — openings, closings, new directions, relaunches, relocations. If you're a Berkeley business with news, or a Berkeleysider who has spotted a change in your neighborhood or on your travels, shoot us an email with the details. Read previous Shop Talk columns here.
One of this week's Shop Talk items was first published on Berkeleyside NOSH, our online East Bay food magazine. Follow Berkeleyside NOSH on Twitter, and on Facebook.


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Registration Panel
International Conference in Assam on Software Engineering and Information Technology (ICSEIT)
Event Serial-621778
Website http://sarc.net.in/Conference/14138/ICSEIT/
Contact Person- Conference coordinator
Event enquiries email address- [email protected]
Deadline for abstracts/proposals: 2022-05-06
Organized by: South Asian Research Center (SARC)
Venue: Dispur, Assam, India
About Event
ICSEIT aims to bring together researchers, scientists, engineers, and scholar students to exchange and share their experiences, new ideas, and research results about all aspects of Mechanical and Industrial Engineering, and discuss the practical challenges encountered and the solutions adopted. The conference will be held every year to make it an ideal platform for people to share views and experiences in Software Engineering and Information Technology related areas. Past Conference Highlights.


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I posted this joke some years ago, and while looking over old posts, I stumbled upon it. As always, it made me chuckle. Not because I wish harm on anyone, but simply because the joke is very funny.
Enjoy the 'lighter' side of Nigerian politics....
A driver is stuck in a traffic jam on the motorway. Nothing is moving.
Suddenly a man knocks on the window. The driver rolls down his window and asks,
"What's going on?"
The man responded, "Militants have kidnapped, OBJ, IBB, Atiku,Buhari, Tony Anenih,
Ahmadu Ali, Dariye, Nnamani, Odili, Ibrahim Mantu, Tinubu, Kalu, Maurice Iwu,
Adedibu, Ibori, Olubunmi Etteh, and Igbinedion."
They're asking for a $500 million ransom. Otherwise they're going to douse them with
petrol and set them on fire. So, we're going from car to car, taking up a collection."
The driver asks, "How much is everyone contributing, on the average?"
The man responded, "About a litre of petrol and a stick of matches."
I wonder what names would be added to the list of 'kidnappees' now that this joke is a few years old.
UPDATE: In some unfortunate news,the father of the former chair of the Central Bank, Charles Soludo, was allegedly kidnapped. According to Nigerian Police, Soludo's family is yet to report the kidnapping. Whatever the case, I can only hope that the elder Soludo is well and that he be with his loved ones.


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47 sonucu aktar:Yazar [ Başlık] Tür Yıl
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"Work-Related Musculoskeletal Disorders and Ergonomics", Architect and Engineer, no. 61, pp. 56–59, 2011.
"Vibration reduction of pneumatic percussive rivet tools: mechanical and ergonomic re-design approaches", Applied ergonomics, vol. 40, no. 2: Elsevier, pp. 256–266, 2009.
"Uygulanan Kuvvet, Elkavrama Aralığı ve Omuz Duruşunun Maksimal Kabul Edilebilir İzometrik ve Kesikli El Kontraksiyon Frekansına Etkileri", 11. Ulusal Ergonomi Kongresi, pp. 67, 2005.
"A user experience study of airline websites", Design, User Experience, and Usability. Web, Mobile, and Product Design: Springer Berlin Heidelberg, pp. 173–182, 2013.
"Türkiye'de İş Sağlığı ve Güvenliğinin Genel Durumu, Öneriler ve Sistem Yaklaşımı", Ge-li-yo-rum Diyen Facia: Boğaziçi Üniversitesi Yayınları, pp. 165–181, 2015.
"Tekstil Endüstrisinde bir İş İstasyonunun Ergonomik Analizi: Remayöz Makinesi", 11. Ulusal Ergonomi Kongresi, 2005.
"Tapping Rates of Fingers and the Effects of Age, Gender and Hand Preference", SHO2013 –International Symposium on Occupational Safety and Hygiene, 2013.
"A Tabu Search Approach for the Single Machine Mean Tardiness Problem", Journal of the Operational Research Society, vol. 48, no. 7: Operational Research Society, pp. 751–755, 1997.
"Systems-Based Approach to Safety and Health in the Small to Medium-sized Enterprises", Proceedings of XIX World Congress on Safety and Health at Work: http://app.csgb.gov.tr/isgum/safety2011turkey/kongresunumlaring.html, pp. 22–23, 2011.
"Student Specific Cornell Musculoskeletal Discomfort Questionnaires (SS-CMDQ) (Turkish)", http://ergo.human.cornell.edu/ahSSCMDQquestTurkish.html, 2009.
"Student Specific Cornell Musculoskeletal Discomfort Questionnaires (SS-CMDQ) (English)", http://ergo.human.cornell.edu/ahSSCMDQquest.html, 2009.
"Steering-wheel grip force characteristics of drivers as a function of gender, speed, and road condition", International journal of industrial ergonomics, vol. 38, no. 3: Elsevier, pp. 354–361, 2008.
"Save the Musicians! The Ergonomics of the Drumming", Advances in Physical Ergonomics and Human Factors: Part II, vol. 15: AHFE Conference, pp. 269, 2014.
"Relative optimum grip span as a function of hand anthropometry", International Journal of Industrial Ergonomics, vol. 34, no. 1: Elsevier, pp. 1–12, 2004.
"Prediction equations for permanent impairment of the upper extremity due to the loss of range of motion", Work, vol. 53, pp. 409–420, 2016.
"Prediction equations for permanent impairment of the upper extremity due to the loss of range of motion", Journal of WORK, no. Preprint: IOS Press, pp. 1–12, 2015.
"Predicting peak pinch strength: Artificial neural networks vs. regression", Occupational Health and Industrial Medicine, vol. 1, no. 36, pp. 5, 1997.
"Predicting peak pinch strength: artificial neural networks vs. regression", International Journal of Industrial Ergonomics, vol. 18, no. 5: Elsevier, pp. 431–441, 1996.
"Optimal work–rest cycles for an isometric intermittent gripping task as a function of force, posture and grip span", Ergonomics, vol. 49, no. 2: Taylor & Francis, pp. 180–201, 2006.
"Optimal maintenance inspection frequency: A multicriteria approach", Proceedings of 5th Industrial Engineering Research Conference: GA: Institute of Industrial Engineers, pp. 639–644, 1996.
"Musculoskeletal and visual symptoms among undergraduate students: Individual and computer-use-related risk factors and interference with academic performance", International Journal of Industrial Ergonomics, vol. 60, pp. 26 - 34, 2017.
A Model for Impairment Evaluation of Wrist Due to the Loss of Wrist Range of Motion, : Wichita State University, Department of Industrial Engineering, 1992.
"A model for impairment evaluation of the wrist due to the loss of wrist range of motion", Proceedings of the 6th Annual International Conference on Industrial Engineering–Theory, Applications, and Practice (CD-ROM), 2001.
"Minimizing $\alpha$ and $\beta$ Errors in Detection Tasks", IIE Annual Conference. Proceedings: Institute of Industrial Engineers-Publisher, pp. 1, 2003.
"Minimizing $\alpha$ and $\beta$ errors in detection tasks", Proceedings of 12th Annual Industrial Engineering Research Conference (CD-ROM), 2003.
"İyi Ergonomi İyi Ekonomidir", Endüstri İşletme Mühendisliği Meslek Dalı Ana Komisyonu Bülteni, no. 129, pp. 22–25, 2009.
"Isometric grip strength distribution of a Turkish sample", Proceedings of the XX Annual International Occupational Ergonomics and Safety Conference: International Society of Occupational Ergonomics and Safety ISBN \# 97809654506-4-5, pp. 20–24, 2008.
"In search of relative optimum grip span", CD-ROM Proceedings of CybErg 1999: The Second International Cyberspace Conference on Ergonomics: The International Ergonomics Association Press, pp. 494–504, 1999.
"Heuristic evaluation and usability testing: case study", Internationalization, Design and Global Development: Springer Berlin Heidelberg, pp. 143–151, 2011.


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In this issue, Steven Daiber discusses social politics, the role of the book, and art for art's sake; Julie Shaw Lutts instructs us in the process of assemblage; Judith Mallin delves into the Surrealist heart of her visible and invisible collection and Omar Olivera shakes up his graphic series with a look at fractals of all colors. April's catalog insert takes on geology via the Gallery II exhibition Earthwork, with Barbara Siegel's introduction to the many-faceted world of mineralogist Clifford Frondel; Alastair Noble explores the notion of space and history through his acclaimed environmental sculptures and Colin Martin illuminates volcanoes' importance to contemporary art and culture.


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Lynden International expands North American network with new office in Edmonton
Media Release
Lynden International expands North American network with new office in Edmonton
SOURCE Lynden International
SEATTLE, Jan. 2, 2013 /PRNewswire/ — Lynden International, a full-service freight forwarding and logistics company, opened a new service center in Edmonton, Alberta, Canada, Jan. 1. The new location adds a strategic link to Lynden's North American and Canadian network and will meet the increasing demand for transportation and logistics services for Canada's oil and gas industry.
"Lynden has served Canada for many years through Lynden Transport in Edmonton, Calgary and Whitehorse and we are pleased to now introduce Lynden's international services to our customers in the Alberta market," says Rob Clarke, Lynden International's Canadian Business Development Director. "We are expanding our long-established truck transportation offerings to include import and export services, freight forwarding, customs brokerage and logistics and warehousing to support oil patch customers who are taking advantage of the booming oil sands development. We also offer customers the capabilities of Lynden's worldwide forwarding and logistics network with its trademark customer service, advanced technologies and solutions tailored to meet customer's individual logistical needs. This service center will give new customers greater transportation options and improve service to our existing customers."
The new service center is located at the Edmonton International Airport in Nisku, AB. Lynden has locations all across Canada, including Calgary, Edmonton, Fort Erie, Toronto and Vancouver. As an international air and ocean freight forwarder with more than 50 locations in North America, Lynden offers customs clearance and works with U.S. and Canadian customs, carriers, suppliers, vendors and buyers to arrange air, ocean or truck transportation anywhere in the world.
Lynden International is one of the Lynden family of companies whose combined capabilities include: worldwide air and ocean forwarding, international shipping, freight shipping and logistics, trade show shipping, truckload and less-than-truckload transportation, scheduled and charter barges, intermodal bulk chemical hauls, scheduled and chartered Hercules L-382 cargo aircraft and multi-modal logistics. Lynden International was voted the top freight forwarder and had the highest score for on-time performance in Logistics Management magazine's 28th annual Quest for Quality Awards.


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I feel privileged to introduce you to a cutting-edge approach to wellbeing. I draw on scientifically proven methods from positive psychology, neuroscience, integrative medicine, nutrition, and the contemplative and yogic traditions to address the entirety of the human person—physical, mental, emotional, and spiritual. My teaching and coaching rest at the intersection of the mind's influence on the body and the body's influence on the mind, and how their interaction can be leveraged for wellbeing.
"Flourishing" is the term used to describe individuals who are living lives filled with meaning, growth, connection, resilience, and positive emotion. Sadly, research demonstrates less than 20% of the US population is flourishing. Most of us are just getting by, skimming the surface of our lives and our potential.
I guide individuals towards flourishing by making step-by-step changes to their beliefs, thoughts, and self-care behaviors at a pace that is comfortable and sustainable. The human person is an integrated system, so as you start to integrate changes in one area of your life, you will naturally start to move forward in others, creating an upward spiral. Over time, we address the totality of practices and mental habits you need for enduring peace and happiness.
We are a species evolved to thrive on kindness and compassion. Consequently, the way we relate to ourselves—whether kind and supportive or harsh and critical— powerfully affects our brain patterns and resulting success or failure in navigating lifestyle change. Through my approach, your self-care motivation emerges from the deepest, most joyful part of your being and the desire to live fully. Take your time exploring my website, philosophy, and services. Let me know how I can support you and your community in flourishing!


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Fibertec Window and Door Mfg. respects the privacy of its customers and users of this Website. This Privacy Statement discloses how we collect and use information on the Site, and the choices that you can make about the way your information is collected and used.
We collect personal information from our visitors on a voluntary basis only. Personal information may include name, title, company, address, phone number, E-mail address and other relevant data. We do not require this personal information to obtain access to our site. We do, however, require it in order to properly fulfill requests for product information. The personal information we collect is used by us only to process a request for information by you or for marketing our products or services. We do not sell or rent personal information to other organizations.
Additionally, our web server collects the domain names but not the E-mail addresses of visitors to our web site. This information is aggregated to measure number of visits, average time spent on the site, pages viewed and other relevant statistics. We collect this information to measure the use of our site and to improve the content of our site.
The Fibertec Web site may contain "links" to other sites. We attempt to only link to sites that share our high standards and respect for privacy. However, we are not responsible for the content or the privacy practices employed by other sites and you are responsible for your visits to those sites.
Fibertec takes reasonable precautions to keep all information obtained from our online visitors secure against unauthorized access or use, and we periodically review our security measures. We welcome your questions, comments and concerns about privacy. Please send us any and all feedback pertaining to privacy, or any other issue.


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This is a positive and uplifting pop rock track with lead piano and electric guitar. The song builds gradually and has an energetic mood which reaches a peak when a powerful drum beat arrives.
If you are interested in using this track in your Videohive project please include a link to my track and email your project link to firstname.lastname@example.com so I can include it on my profile page.