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Chapter 17
The Rev. Camden Farebrother, whom Lydgate went to see the next evening, lived in an old parsonage, built of stone, venerable enough to match the church which it looked out upon. All the furniture too in the house was old, but with another grade of age - that of Mr Farebrother's father and grandfather. There were painted white chairs, with gilding and wreaths on them, and some lingering red silk damask with slits in it. There were engraved portraits of Lord Chancellors and other celebrated lawyers of the last century; and there were old pier-glasses to reflect them, as well as the little satin-wood tables and the sofas resembling a prolongation of uneasy chairs, all standing in relief against the dark wainscot. This was the physiognomy of the drawing-room into which Lydgate was shown; and there were three ladies to receive him, who were also old-fashioned, and of a faded but genuine respectability: Mrs Farebrother, the Vicar's white-haired mother, befrilled and kerchiefed with dainty cleanliness, up right, quick-eyed, and still under seventy; Miss Noble, her sister, a tiny old lady of meeker aspect, with frills and kerchief decidedly more worn and mended; and Miss Winifred Farebrother, the Vicar's elder sister, well-looking like himself, but nipped and subdued as single women are apt to be who spend their lives in uninterrupted subjection to their elders. Lydgate had not expected to see so quaint a group: knowing simply that Mr Farebrother was a bachelor, he had thought of being ushered into a snuggery where the chief furniture would probably be books and collections of natural objects. The Vicar himself seemed to wear rather a changed aspect, as most men do when acquaintances made elsewhere see them for the first time in their own homes; some indeed showing like an actor of genial parts disadvantageously cast for the curmudgeon in a new piece. This was not the case with Mr Farebrother: he seemed a trifle milder and more silent, the chief talker being his mother, while he only put in a good-humoured moderating remark here and there. The old lady was evidently accustomed to tell her company what they ought to think, and to regard no subject as quite safe without her steering. She was afforded leisure for this function by having all her little wants attended to by Miss Winifred. Meanwhile tiny Miss Noble carried on her arm a small basket, into which she diverted a bit of sugar, which she had first dropped in her saucer as if by mistake; looking round furtively afterwards, and reverting to her teacup with a small innocent noise as of a tiny timid quadruped. Pray think no ill of Miss Noble. That basket held small savings from her more portable food, destined for the children of her poor friends among whom she trotted on fine mornings; fostering and petting all needy creatures being so spontaneous a delight to her, that she regarded it much as if it had been a pleasant vice that she was addicted to. Perhaps she was conscious of being tempted to steal from those who had much that she might give to those who had nothing, and carried in her conscience the guilt of that repressed desire. One must be poor to know the luxury of giving!
Mrs Farebrother welcomed the guest with a lively formality and precision. She presently informed him that they were not often in want of medical aid in that house. She had brought up her children to wear flannel and not to over-eat themselves, which last habit she considered the chief reason why people needed doctors. Lydgate pleaded for those whose fathers and mothers had over-eaten themselves, but Mrs Farebrother held that view of things dangerous: Nature was more just than that; it would be easy for any felon to say that his ancestors ought to have been hanged instead of him. If those who had bad fathers and mothers were bad themselves, they were hanged for that. There was no need to go back on what you couldn't see.
"My mother is like old George the Third," said the Vicar, "she objects to metaphysics."
"I object to what is wrong, Camden. I say, keep hold of a few plain truths, and make everything square with them. When I was young, Mr Lydgate, there never was any question about right and wrong. We knew our catechism, and that was enough; we learned our creed and our duty. Every respectable Church person had the same opinions. But now, if you speak out of the Prayer-book itself, you are liable to be contradicted."
"That makes rather a pleasant time of it for those who like to maintain their own point," said Lydgate.
"But my mother always gives way," said the Vicar, slyly.
"No, no, Camden, you must not lead Mr Lydgate into a mistake about me. I shall never show that disrespect to my parents, to give up what they taught me. Any one may see what comes of turning. If you change once, why not twenty times?"
"A man might see good arguments for changing once, and not see them for changing again," said Lydgate, amused with the decisive old lady.
"Excuse me there. If you go upon arguments, they are never wanting, when a man has no constancy of mind. My father never changed, and he preached plain moral sermons without arguments, and was a good man-few better. When you get me a good man made out of arguments, I will get you a good dinner with reading you the cookery-book. That's my opinion, and I think anybody's stomach will bear me out."
"About the dinner certainly, mother," said Mr Farebrother.
"It is the same thing, the dinner or the man. I am nearly seventy, Mr Lydgate, and I go upon experience. I am not likely to follow new lights, though there are plenty of them here as elsewhere. I say, they came in with the mixed stuffs that will neither wash nor wear. It was not so in my youth: a Churchman was a Churchman, and a clergyman, you might be pretty sure, was a gentleman, if nothing else. But now he may be no better than a Dissenter, and want to push aside my son on pretence of doctrine. But whoever may wish to push him aside, I am proud to say, Mr Lydgate, that he will compare with any preacher in this kingdom, not to speak of this town, which is but a low standard to go by; at least, to my thinking, for I was born and bred at Exeter."
"A mother is never partial," said Mr Farebrother, smiling. "What do you think Tyke's mother says about him?"
"Ah, poor creature! what indeed?" said Mrs Farebrother, her sharpness blunted for the moment by her confidence in maternal judgments. "She says the truth to herself, depend upon it."
"And what is the truth?" said Lydgate. "I am curious to know."
"Oh, nothing bad at all," said Mr Farebrother. "He is a zealous fellow: not very learned, and not very wise, I think-because I don't agree with him."
"Why, Camden!" said Miss Winifred, "Griffin and his wife told me only to-day, that Mr Tyke said they should have no more coals if they came to hear you preach."
Mrs Farebrother laid down her knitting, which she had resumed after her small allowance of tea and toast, and looked at her son as if to say "You hear that?" Miss Noble said, "Oh poor things! poor things!" in reference, probably, to the double loss of preaching and coal. But the Vicar answered quietly -
"That is because they are not my parishioners. And I don't think my sermons are worth a load of coals to them."
"Mr Lydgate," said Mrs Farebrother, who could not let this pass, "you don't know my son: he always undervalues himself. I tell him he is undervaluing the God who made him, and made him a most excellent preacher."
"That must be a hint for me to take Mr Lydgate away to my study, mother," said the Vicar, laughing. "I promised to show you my collection," he added, turning to Lydgate; "shall we go?"
All three ladies remonstrated. Mr Lydgate ought not to be hurried away without being allowed to accept another cup of tea: Miss Winifred had abundance of good tea in the pot. Why was Camden in such haste to take a visitor to his den? There was nothing but pickled vermin, and drawers full of blue-bottles and moths, with no carpet on the floor. Mr Lydgate must excuse it. A game at cribbage would be far better. In short, it was plain that a vicar might be adored by his womankind as the king of men and preachers, and yet be held by them to stand in much need of their direction. Lydgate, with the usual shallowness of a young bachelor. wondered that Mr Farebrother had not taught them better.
"My mother is not used to my having visitors who can take any interest in my hobbies," said the Vicar, as he opened the door of his study, which was indeed as bare of luxuries for the body as the ladies had implied, unless a short porcelain pipe and a tobacco-box were to be excepted.
"Men of your profession don't generally smoke," he said. Lydgate smiled and shook his head. "Nor of mine either, properly, I suppose. You will hear that pipe alleged against me by Bulstrode and Company. They don't know how pleased the devil would be if I gave it up."
"I understand. You are of an excitable temper and want a sedative. I am heavier, and should get idle with it. I should rush into idleness, and stagnate there with all my might."
"And you mean to give it all to your work. I am some ten or twelve years older than you, and have come to a compromise. I feed a weakness or two lest they should get clamorous. See," continued the Vicar, opening several small drawers, "I fancy I have made an exhaustive study of the entomology of this district. I am going on both with the fauna and flora; but I have at least done my insects well. We are singularly rich in orthoptera: I don't know whether - Ah! you have got hold of that glass jar-you are looking into that instead of my drawers. You don't really care about these things?"
"Not by the side of this lovely anencephalous monster. I have never had time to give myself much to natural history. I was early bitten with an interest in structure, and it is what lies most directly in my profession. I have no hobby besides. I have the sea to swim in there."
"Ah! you are a happy fellow," said Mr Farebrother, turning on his heel and beginning to fill his pipe. "You don't know what it is to want spiritual tobacco - bad emendations of old texts, or small items about a variety of Aphis Brassicæ, with the well-known signature of Philomicron, for the Twaddler's Magazine; or a learned treatise on the entomology of the Pentateuch, including all the insects not mentioned, but probably met with by the Israelites in their passage through the desert; with a monograph on the Ant, as treated by Solomon, showing the harmony of the Book of Proverbs with the results of modern research. You don't mind my fumigating you?"
Lydgate was more surprised at the openness of this talk than at its implied meaning - that the Vicar felt himself not altogether in the right vocation. The neat fitting-up of drawers and shelves, and the bookcase filled with expensive illustrated books on Natural History, made him think again of the winnings at cards and their destination. But he was beginning to wish that the very best construction of everything that Mr Farebrother did should be the true one. The Vicar's frankness seemed not of the repulsive sort Chat comes from an uneasy consciousness seeking to forestall the judgment of others, but simply the relief of a desire to do with as little pretence as possible. Apparently he was not without a sense that his freedom of speech might seem premature, for he presently said -
"I have not yet told you that I have the advantage of you, Mr Lydgate, and know you better than you know me. You remember Trawley who shared your apartment at Paris for some time? I was a correspondent of his, and he told me a good deal about you. I was not quite sure when you first came that you were the same man. I was very glad when I found that you were. Only I don't forget that you have not had the like prologue about me."
Lydgate divined some delicacy of feeling here, but did not half understand it. "By the way," he said, "what has become of Trawley? I have quite lost sight of him. He was hot on the French social systems, and talked of going to the Backwoods to found a sort of Pythagorean community. Is he gone?"
"Not at all. He is practising at a German bath, and has married a rich patient."
Then my notions wear the best, so far," said Lydgate, with a short scornful laugh. "He would have it, the medical profession was an inevitable system of humbug. I said, the fault was in the men-men who truckle to lies and folly. Instead of preaching against humbug outside the walls, it might be better to set up a disinfecting apparatus within. In short - I am reporting my own conversation-you may be sure I had all the good sense on my side."
"Your scheme is a good deal more difficult to carry out than the Pythagorean community, though. You have not only got the old Adam in yourself against you, but you have got all those descendants of the original Adam who form the society around you. You see, I have paid twelve or thirteen years more than you for my knowledge of difficulties. But" - Mr Farebrother broke off a moment, and then added, "you are eying that glass vase again. Do you want to make an exchange? You shall not have it without a fair barter."
"I have some sea-mice - fine specimens - in spirits. And I will throw in Robert Brown's new thing - Microscopic Observations on the Pollen of Plants - if you don't happen to have it already."
"Why, seeing how you long for the monster, I might ask a higher price. Suppose I ask you to look through my drawers and agree with me about all my new species?" The Vicar, while he talked in this way, alternately moved about with his pipe in his mouth, and returned to hang rather fondly over his drawers. "That would be good discipline, you know, for a young doctor who has to please his patients in Middlemarch. You must learn to be bored, remember. However, you shall have the monster on your own terms."
"Don't you think men overrate the necessity for humouring everybody's nonsense, till they get despised by the very fools they humour?" said Lydgate, moving to Mr Farebrother's side, and looking rather absently at the insects ranged in fine gradation, with names subscribed in exquisite writing. "The shortest way is to make your value felt, so that people must put up with you whether you flatter them or not."
"With all my heart. But then you must be sure of having the value, and you must keep yourself independent. Very few men can do that. Either you slip out of service altogether, and become good for nothing, or you wear the harness and draw a good deal where your yoke-fellows pull you. But do look at these delicate orthoptera!"
Lydgate had after all to give some scrutiny to each drawer, the Vicar laughing at himself, and yet persisting in the exhibition.
"Apropos of what you said about wearing harness," Lydgate began, after they had sat down, "I made up my mind some time ago to do with as little of it as possible. That was why I determined not to try anything in London, for a good many years at least. I didn't like what I saw when I was studying there - so much empty bigwiggism, and obstructive trickery. In the country, people have less pretension to knowledge, and are less of companions, but for that reason they affect one's amour-propre less: one makes less bad blood, and can follow one's own course more quietly."
"Yes - well - you have got a good start; you are in the right profession, the work you feel yourself most fit for. Some people miss that, and repent too late. But you must not be too sure of keeping your independence."
"You mean of family ties?" said Lydgate, conceiving that these might press rather tightly on Mr Farebrother.
"Not altogether. Of course they make many things more difficult. But a good wife - a good unworldly woman - may really help a man, and keep him more independent. There's a parishioner of mine-a fine fellow, but who would hardly have pulled through as he has done without his wife. Do you know the Garths? I think they were not Peacock's patients."
"No; but there is a Miss Garth at old Featherstone's, at Lowick."
"Their daughter: an excellent girl."
"She is very quiet - I have hardly noticed her."
"She has taken notice of you, though, depend upon it."
"I don't understand," said Lydgate; he could hardly say "Of course."
"Oh, she gauges everybody. I prepared her for confirmation - she is a favourite of mine."
Mr Farebrother puffed a few moments in silence, Lydgate not caring to know more about the Garths. At last the Vicar laid down his pipe, stretched out his legs, and turned his bright eyes with a smile towards Lydgate, saying -
"But we Middlemarchers are not so tame as you take us to be. We have our intrigues and our parties. I am a party man, for example, and Bulstrode is another. If you vote for me you will offend Bulstrode."
"What is there against Bulstrode?" said Lydgate, emphatically.
"I did not say there was anything against him except that. If you vote against him you will make him your enemy."
"I don't know that I need mind about that," said Lydgate, rather proudly; "but he seems to have good ideas about hospitals, and he spends large sums on useful public objects. He might help me a good deal in carrying out my ideas. As to his religious notions-why, as Voltaire said, incantations will destroy a flock of sheep if administered with a certain quantity of arsenic. I look for the man who will bring the arsenic, and don't mind about his incantations."
"Very good. But then you must not offend your arsenic-man. You will not offend me, you know," said Mr Farebrother, quite unaffectedly. "I don't translate my own convenience into other people's duties. I am opposed to Bulstrode in many ways. I don't like the set he belongs to: they are a narrow ignorant set, and do more to make their neighbors uncomfortable than to make them better. Their system is a sort of worldly-spiritual cliqueism: they really look on the rest of mankind as a doomed carcass which is to nourish them for heaven. But," he added, smilingly, "I don't say that Bulstrode's new hospital is a bad thing; and as to his wanting to oust me from the old one - why, if he thinks me a mischievous fellow, he is only returning a compliment. And I am not a model clergyman-only a decent makeshift."
Lydgate was not at all sure that the Vicar maligned himself. A model clergyman, like a model doctor, ought to think his own profession the finest in the world, and take all knowledge as mere nourishment to his moral pathology and therapeutics. He only said, "What reason does Bulstrode give for superseding you?"
"That I don't teach his opinions - which he calls spiritual religion; and that I have no time to spare. Both statements are true. But then I could make time, and I should be glad of the forty pounds. That is the plain fact of the case. But let us dismiss it. I only wanted to tell you that if you vote for your arsenic-man, you are not to cut me in consequence. I can't spare you. You are a sort of circumnavigator come to settle among us, and will keep up my belief in the antipodes. Now tell me all about them in Paris."
Return to the Middlemarch Summary Return to the George Eliot Library


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The total worth of all Sovereign Wealth Funds (SWFs) in the world jumped by $955 billion to $6.46 trillion in the first quarter of 2014 compared to same period last year and Abu Dhabi Investment Authority (Adia) is ranked second globally with $773 billion assets, revealed Sovereign Wealth Fund Institute in its latest update.
According to the Institute, an American organisation that tracks SWF performance, Adia made $7.93 billion of deals last year, behind only funds from Norway, which has $838 billion assets. Adia is one of the longest-established and largest sovereign wealth funds in the world………………………………………..Full Article: Source

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Good morning everyone.
I am so pleased to be able to state that the Fourth U.S.-China Consumer Product Safety Summit between CPSC and AQSIQ has been our best summit.
Vice Minister Sun and Director General Wang, I want to thank you for your leadership at this summit and for your leadership in advancing the cause of product safety in China.
This summit demonstrated your commitment to strengthening our relationship, to improving bilateral and multilateral communication and participation, and to striving for higher levels of quality and safety in the manufacturing of consumer products.
I mention quality because the results of an interesting survey were recently released. A brand management company called The Monogram Group recently surveyed consumers and found a 50 percent increase since 2008 in Americans who believe goods made in China are of a high quality.
And there was a 14 percent drop in the percentage of Americans who believe Chinese goods are of low quality.
I share the results of this survey because progress has been one of our themes at this summit, and those numbers are a sign of progress.
But, we must not become complacent with the positive changes we are seeing in consumer confidence.
Instead, we should strive for even higher levels of quality and safety in the consumer products intended for children and adults in both the United States and China.
This is where best practices in manufacturing play such a vital role and can bring mutual benefits for both of our nations.
During the summit we heard from the American Society of Quality about the importance of investing in quality and how applying best practices can reap benefits for a company's bottom line-and for consumer safety.
ASQ also stressed the importance of taking a systems approach so that manufacturers can strive for defect prevention and not just defect detection.
From the Midea Group, a major household appliance manufacturer in China, we heard about how best practices are being applied on the ground - through the use of Six Sigma, risk control systems, and quality assurance systems.
And yesterday, I emphasized that having good manufacturing, better safety, and best practices is vital for Chinese manufacturers and exporters of goods bound for the United States-vital because these companies need to comply with the new requirements that CPSC has put in place, especially when it comes to children's products.
For the media joining us today, I would like you to know that we have some of the most stringent lead paint and lead content limits in the world, we have limits on phthalates in toys and childcare articles, we have the toughest crib safety standard in the world, and all of the toy standards in the U.S. are now mandatory.
Our colleagues at AQSIQ have worked closely with us to understand U.S. safety requirements, and we have worked closely with the manufacturing sectors to help them understand these requirements.
The new rules in the U.S., combined with AQSIQ's leadership in establishing safety standards in China, promoting certification and accreditation, and taking enforcement actions, are reasons for consumers in both nations to have trust that we are putting their interests first.
The times have changed and the rules have changed, and the changes are very much in the favor of child safety and consumer safety.
As reflected in our Joint Statement, CPSC and AQSIQ have affirmed our commitment to broaden our cooperation and work to resolve areas of disagreement.
We have recognized that there are other vital partners, such as industry associations and educational institutions, that are indispensible to an effective program of education and outreach to manufacturers as we strive to increase the use of internationally accepted best practices that are so necessary to manufacturing safe products.
Our staffs will work together to identify and act upon opportunities for such partnerships.
In closing this morning, I want to re-emphasize my commitment to leading CPSC into a regulatory approach that is proactive and preventative.
We have child safety rules in place to help us achieve this approach, we have a great team in our new Office of Education, Global Outreach, and Small Business Ombudsman, including our Beijing office, to help us achieve this approach, and we have a new Strategic Plan in place that will help us achieve this approach - and become the global leader in consumer product safety.
Vice Minister Sun, Director General Wang, and the distinguished delegation from China, our partnership with all of you is so important to CPSC as we travel down this new and exciting path-a path that I believe will lead us toward a mutual expectation of good manufacturing, better safety, and best practices.
I believe we took another step forward down that path with this summit.
And those millions of parents and children who I talked about yesterday, they may not know what we did at this summit, but so long as they are safe in their home, then we can take pride in what we achieved.
Thank you very much. Shieh shieh.


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A married woman domiciled in Louisiana, where under state law the wife has a present vested interest in community property equal to that of her husband, is personally liable for federal income taxes on her one-half interest in community income realized during the existence of the community, notwithstanding her subsequent renunciation under state law of her community rights, since federal, not state, law governs what is exempt from federal taxation. Pp. 194-206.
430 F.2d 1 and 7, reversed.
BLACKMUN, J., delivered the opinion for a unanimous Court.
William Terry Bray argued the cause for the United States et al. With him on the brief were Solicitor General Griswold, Assistant Attorney General Walters, Matthew J. Zinn, and Crombie J. D. Garrett.
Paul K. Kirkpatrick, Jr., argued the cause and filed a brief for respondent Mitchell. Patrick M. Schott argued the cause and filed a brief for respondent Angello.
MR. JUSTICE BLACKMUN delivered the opinion of the Court.
The petition here, arising from two cases below, presents the issue whether a married woman domiciled in the community property State of Louisiana is personally liable for federal income tax on half the community income realized during the existence of the community despite the exercise of her statutory right of exoneration. The issue arises in the context, in one case, of a divorce, and, in the other, of the husband's death. [403 U.S. 190, 191]
Mrs. Mitchell and Mrs. Sims. The Commissioner of Internal Revenue determined deficiencies against Anne Goyne Mitchell and Jane Isabell Goyne Sims for the tax years 1955-1959, inclusive. These were for federal income tax and for additions to tax under 6651 (a) (failure to file return), 6653 (a) (underpayment due to negligence or intentional disregard of rules and regulations), and 6654 (underpayment of estimated tax) of the Internal Revenue Code of 1954, 26 U.S.C. 6651 (a), 6653 (a), and 6654. Mrs. Sims is the sister of Mrs. Mitchell. The determinations as to her were made under 6901 as Mrs. Mitchell's transferee without consideration.
Anne Goyne and Emmett Bell Mitchell, Jr., were married in 1946. They lived in Louisiana. In July 1960, however, they began to live separately and apart. In August 1961 Mrs. Mitchell sued her husband in state court for separation. Upon his default, she was granted this relief. A final decree of divorce was entered in October 1962. In her separation suit Mrs. Mitchell prayed that she be allowed to accept the community of acquets and gains with benefit of inventory. However, taking advantage of the privilege granted her by Art. 2410 of the Louisiana Civil Code, 1 she formally renounced the community on September 18, 1961. As a consequence, she received neither a distribution of community property nor a property settlement upon dissolution of her marriage. This renunciation served to exonerate her of "debts contracted during the marriage." [403 U.S. 190, 192]
Mrs. Mitchell earned $4,200 as a teacher during 1955 and 1956. From these earnings tax was withheld. Mr. Mitchell enjoyed taxable income during the five years in question. All income realized by both spouses during this period was community income.
Mrs. Mitchell had little knowledge of her husband's finances. She rarely knew the balance in the family bank account. She possessed a withdrawal privilege on that account, and occasionally exercised it. Her husband was in charge of the couple's financial affairs and did not usually consult his wife about them. She was aware of fiscal irresponsibility on his part. She questioned him each year about tax returns. She knew returns were required, but relied on his assurances that he was filing timely returns and paying the taxes due. She signed no return herself and assumed that he had signed her name for her. In July 1960 she learned that, in fact, no returns had ever been filed for 1955-1959.
The deficiencies determined against Mrs. Mitchell were based upon half the community income. The Commissioner sought to collect the deficiencies from property Mrs. Mitchell inherited from her mother in 1964 and immediately transferred, without consideration, to Mrs. Sims.
Mrs. Mitchell sought redetermination in the Tax Court. Judge Forrester held that under Louisiana community property law Mrs. Mitchell possessed an immediate vested ownership interest in half the community property income and was personally responsible for the tax on her share. He also ruled that this tax liability was not affected by her Art. 2410 renunciation. Mitchell v. Commissioner, 51 T. C. 641 (1969).
On appeal, the Fifth Circuit reversed, holding that by the renunciation Mrs. Mitchell avoided any federal income tax liability on the community income. Mitchell [403 U.S. 190, 193] v. Commissioner, 430 F.2d 1 (CA5 1970). 2 Judge Simpson dissented on the basis of Judge Forrester's opinion in the Tax Court. 430 F.2d, at 7.
Mrs. Angello. Throughout the calendar years 1959-1961 Mrs. Angello, who was then Frances Sparacio, lived with her husband, Jack Sparacio, in Louisiana. Community income was realized by the Sparacios during those years, but neither the husband nor the wife filed any returns. In 1965 the District Director made assessments against them for taxes, penalties, and interest, filed a notice of lien, and addressed a notice of levy to the Metropolitan Life Insurance Company, which had a policy outstanding on Mr. Sparacio's life. The insured died in March 1966 and the notice of levy (for that amount of tax and interest resulting from imputing to Mrs. Sparacio half the community's income for the tax years in question) attached to the proceeds of the policy. The widow, who was the named beneficiary, sued the Metropolitan in state court to recover the policy proceeds. The United States intervened to assert and protect its lien. The case was then removed to federal court. The Metropolitan paid the proceeds into the court registry and was dismissed from the case.
Each side then moved for summary judgment. Judge Christenberry granted the Government's motion and denied Mrs. Angello's. Despite the absence of any formal renunciation by Mrs. Angello under Art. 2410, the Government did not contend that she had accepted any benefits of the community. On appeal, the Court of Appeals reversed, relying on the same panel's decision in the Mitchell case. Angello v. Metropolitan Life Ins. Co., 430 F.2d 7 (CA5 1970). Judge Simpson again dissented. [403 U.S. 190, 194]
We granted certiorari in both cases, 400 U.S. 1008 (1971), on a single petition filed under our Rule 23 (5).
Sections 1 and 3 of the 1954 Code, 26 U.S.C. 1 and 3, as have all of their predecessors since the Revenue Act of 1917, 3 impose a tax on the taxable income "of every individual." The statutes, however, have not specified what that phrase includes.
Forty years ago this Court had occasion to consider the phrase in the face of various state community property laws and of 210 and 211 of the Revenue Act of 1926. A husband and wife, residents of the State of Washington, had income in 1927 consisting of the husband's salary and of amounts realized from real and personal property of the community. The spouses filed separate returns for 1927 and each reported half the community income. Mr. Justice Roberts, in speaking for a unanimous Court (two Justices not participating) upholding this tax treatment, said:
The federal courts since Malcolm consistently have held that the wife is required to report half the community income and that the husband is taxable only on the other half. Gilmore v. United States, 154 Ct. Cl. 365, 290 F.2d 942 (1961), rev'd on other grounds, 372 U.S. 39 (1963); Van Antwerp v. United States, 92 F.2d 871 (CA9 1937); Simmons v. Cullen, 197 F. Supp. 179 [403 U.S. 190, 197] (ND Cal. 1961); Dillin v. Commissioner, 56 T. C. 228 (1971); Kimes v. Commissioner, 55 T. C. 774 (1971); Hill v. Commissioner, 32 T. C. 254 (1959); Hunt v. Commissioner, 22 T. C. 228 (1954); Freundlich v. Commissioner, T. C. Memo. 1955-177; Cavanagh v. Commissioner, 42 B. T. A. 1037, 1044 (1940), aff'd, 125 F.2d 366 (CA9 1942). There were holdings from the Fifth Circuit to this apparent effect with respect to Louisiana taxpayers. Commissioner v. Hyman, 135 F.2d 49, 50 (1943); Saenger v. Commissioner, 69 F.2d 633 (1934); Smith v. Donnelly, 65 F. Supp. 415 (ED La. 1946). See Henderson's Estate v. Commissioner, 155 F.2d 310 (CA5 1946), and Gonzalez v. National Surety Corp., 266 F.2d 667, 669 (CA5 1959).
Thus, with respect to community income, as with respect to other income, federal income tax liability follows ownership. Blair v. Commissioner, 300 U.S. 5, 11 -14 (1937). See Hoeper v. Tax Comm'n, 284 U.S. 206 (1931). In the determination of ownership, state law controls. "The state law creates legal interests but the federal statute determines when and how they shall be taxed." Burnet v. Harmel, 287 U.S. 103, 110 (1932); Morgan v. Commissioner, 309 U.S. 78, 80 -81 (1940); Helvering v. Stuart, 317 U.S. 154, 162 (1942); Commissioner v. Harmon, 323 U.S. 44, 50 -51 (1944) (DOUGLAS, J., dissenting); see Commissioner v. Estate of Bosch, 387 U.S. 456 (1967). The dates of the cited cases indicate that these principles are long established in the law of taxation.
This would appear to foreclose the issue for the present cases. Nevertheless, because respondents and the Court of Appeals stress the evanescent nature of the wife's interest in community property in Louisiana, a review of the pertinent Louisiana statutes and decisions is perhaps in order. [403 U.S. 190, 198]
Every marriage contracted in Louisiana "superinduces of right partnership or community of acquets or gains, if there be no stipulation to the contrary." La. Civ. Code Ann., Art. 2399 (1971). "This partnership or community consists of the profits of all the effects of which the husband has the administration and enjoyment, either of right or in fact, of the produce of the reciprocal industry and labor of both husband and wife, and of the estate which they may acquire during the marriage, either by donations made jointly to them both, or by purchase, or in any other similar way, even although the purchase be only in the name of one of the two and not of both, because in that case the period of time when the purchase is made is alone attended to, and not the person who made the purchase. . . ." Art. 2402. The debts contracted during the marriage "enter into the partnership or community of gains, and must be acquitted out of the common fund . . . ." Art. 2403. "The husband is the head and master of the partnership or community of gains; he administers its effects, disposes of the revenues which they produce, and may alienate them by an onerous title, without the consent and permission of his wife." Also "he may dispose of the movable effects by a gratuitous and particular title, to the benefit of all persons." Art. 2404. The same article, however, denies him the power of conveyance, "by a gratuitous title," of community immovables, or of the whole or a quota of the movables, unless for the children; and if the husband has sold or disposed of the common property in fraud of the wife, she has an action against her husband's heirs. At the dissolution of a marriage "all effects which both husband and wife reciprocally possess, are presumed common effects or gains . . . ." Art. 2405. At dissolution, "The effects which compose the partnership or community of gains, are divided into two equal portions [403 U.S. 190, 199] between the husband and the wife, or between their heirs . . . ." Art. 2406. "It is understood that, in the partition of the effects of the partnership or community of gains, both husband and wife are to be equally liable for their share of the debts contracted during the marriage, and not acquitted at the time of its dissolution." Art. 2409. Then the wife and her heirs or assigns may "exonerate themselves from the debts contracted during the marriage, by renouncing the partnership or community of gains." Art. 2410. And the wife "who renounces, loses every sort of right to the effects of the partnership or community of gains" except that "she takes back all her effects, whether dotal or extradotal." Art. 2411.
The Louisiana court has described and forcefully stated the nature of the community interest. In Phillips v. Phillips, 160 La. 813, 825-826, 107 So. 584, 588 (1926), it was said:
These principles repeatedly have found expression in Louisiana cases. United States Fidelity & Guaranty Co. v. Green, 252 La. 227, 232-233, 210 So.2d 328, 330 [403 U.S. 190, 202] (1968); Gebbia v. City of New Orleans, 249 La. 409, 415-416, 187 So.2d 423, 425 (1966); Azar v. Azar, 239 La. 941, 946, 120 So.2d 485, 487 (1960); Messersmith v. Messersmith, 229 La. 495, 507, 86 So.2d 169, 173 (1956); Dixon v. Dixon's Executors, 4 La. 188 (1932).
This Court recognized these Louisiana community property principles in the Wiener estate's federal estate tax litigation. Fernandez v. Wiener, 326 U.S. 340 (1945). There the inclusion in the decedent's gross estate of the entire community property was upheld for purposes of the federal estate tax which is an excise tax. Mr. Chief Justice Stone noted the respective interests of the spouses when, in the following language, he spoke of the effect of death:
Despite all this, despite the concession that the wife's interest in the community property is not a mere expectancy, 4 and despite the further concession that she has a vested title in, and is the owner of, a half share of the community income, 5 respondents take the position that somehow the wife's interest is insufficient to make her liable for federal income tax computed on that half of the community income.
It is said that her right to renounce the community and to place herself in the same position as if it had never existed is substantive; that the wife is not personally liable for a community debt; that it is really the community as an entity, not the husband or the wife, that owns the property; and that Seaborn and its companion cases were concerned only with the right to split income, not with the obligation so to do. It is also said that the wife's dominion over the community property is nonexistent in Louisiana; that the husband administers the community's affairs as he sees fit; that he is not required to account to the wife, even for mismanagement, unless he enriches his estate at her expense by fraud; that she has no way to terminate the community other than by suit for separation, and then only [403 U.S. 190, 204] by showing mismanagement on his part that threatens her separate estate; that her status is imposed by law, as contrasted with a commercial partnership where status is consensual; that she has no legal right to obtain the information necessary to file a tax return or to obtain the funds with which to pay the tax; and that Robbins authorizes taxing the whole of the community income to the husband. The same arguments, however, were advanced in Seaborn, 282 U.S., at 103 -105, and in its companion cases, 282 U.S., at 119 , 123, and 128, and were unavailing there, 282 U.S., at 111 -113. They do not persuade us here. Specifically, the power to renounce, granted by Article 2410, is of no comfort to the wife-taxpayer. As Judge Forrester aptly expressed it, 51 T. C., at 646, Mrs. Mitchell's renunciation "came long after her liabilities for the annual income taxes here in issue had attached." Further, "[t]his right of the wife to renounce or repudiate must not be misconstrued as an indication that she had never owned and possessed her share, for that fact was not denied; but she did have, under the principles of community property, the right to revoke her ownership and possession. . . ." 1 W. deFuniak, Principles of Community Property 218, p. 621 (1943).
The results urged by the respondents might follow, of course, in connection with a tax or other obligation the collection of which is controlled by state law. But an exempt status under state law does not bind the federal collector. Federal law governs what is exempt from federal levy.
Section 6321 of the 1954 Code imposes a lien for the income tax "upon all property and rights to property . . . belonging to" the person liable for the tax. Section 6331 (a) authorizes levy "upon all property and rights to property . . . belonging to such person . . . ." What is exempt from levy is specified in 6334 (a). Section [403 U.S. 190, 205] 6334 (c) provides, "Notwithstanding any other law of the United States, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a)." This language is specific and it is clear and there is no room in it for automatic exemption of property that happens to be exempt from state levy under state law. United States v. Bess, 357 U.S. 51, 56 -57 (1958); Shambaugh v. Scofield, 132 F.2d 345 (CA5 1942); United States v. Heffron, 158 F.2d 657 (CA9), cert. denied, 331 U.S. 831 (1947); Treas. Reg. 301.6334-1 (c). See Birch v. Dodt, 2 Ariz. App. 228, 407 P.2d 417 (1965). As a consequence, state law which exempts a husband's interest in community property from his premarital debts does not defeat collection of his federal income tax liability for premarital tax years from his interest in the community. United States v. Overman, 424 F.2d 1142, 1145 (CA9 1970); In re Ackerman, 424 F.2d 1148 (CA9 1970). The result as to Mrs. Mitchell and Mrs. Angello is no different.
It must be conceded that these cases are "hard" cases and exceedingly unfortunate for the two women taxpayers. 6 Mrs. Mitchell loses the benefit of her inheritance from her mother, an inheritance that ripened after the dissolution of her marriage. Mrs. Angello loses her beneficiary interest in her deceased husband's life insurance policy. This takes place with each wife not really aware of the community tax situation, and not really in a position to ascertain the details of the community income. The law, however, is clear. The taxes were due. They were not paid. Returns were not even filed. The "fault," if fault there be, lies with the four taxpayers and flows from the settled principles of the community property [403 U.S. 190, 206] system. If the wives were to prevail here, they would have the best of both worlds.
The remedy is in legislation. An example is Pub. L. 91-679 of January 12, 1971, 84 Stat. 2063, adding to the Code subsection (e) of 6013 and the final sentence of 6653 (b). These amendments afford relief to an innocent spouse, who was a party to a joint return, with respect to omitted income and fraudulent underpayment. Relief of that kind is the answer to the respondents' situation.
The judgment in each case is reversed.
[ Footnote 2 ] Accord, with respect to Texas law, Ramos v. Commissioner, 429 F.2d 487 (CA5 1970).
[ Footnote 3 ] Internal Revenue Code of 1939, 11 and 12; Revenue Act of 1938, 11 and 12, 52 Stat. 452, 453; Revenue Act of 1936, 11 and 12, 49 Stat. 1653; Revenue Act of 1934, 11 and 12, 48 Stat. 684; Revenue Act of 1932, 11 and 12, 47 Stat. 174; Revenue Act of 1928, 11 and 12, 45 Stat. 795, 796; Revenue Act of 1926, 210 and 211, 44 Stat. 21; Revenue Act of 1924, 210 and 211, 43 Stat. 264, 265; Act of March 4, 1923, 42 Stat. 1507; Revenue Act of 1921, 210 and 211, 42 Stat. 233; Revenue Act of 1918, 210 and 211, 40 Stat. 1062; Revenue Act of 1917, 1 and 201, 40 Stat. 300, 303.
[ Footnote 4 ] Angello Brief 2.
[ Footnote 5 ] Angello Brief 2, 9.
[ Footnote 6 ] Of course, as Baron Rolfe long ago observed, hard cases "are apt to introduce bad law." Winterbottom v. Wright, 10 M. & W. 109, 116, 152 Eng. Rep. 402, 406 (1842). [403 U.S. 190, 207]
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text:
US credits strikes with allowing Iraqis to escape
Published 12:00 am Thursday, August 14, 2014
EDGARTOWN, Mass. (AP) — Crediting U.S. airstrikes and humanitarian aid, the Obama administration said Wednesday many trapped Iraqis have fled a mountain where they had sought refuge from militants, making it less likely the military would have to carry out a potentially dangerous rescue mission.
The assessment came after U.S. troops secretly scouted Sinjar Mountain Wednesday, revealing far fewer people than originally thought.
Defense Secretary Chuck Hagel said six days of U.S. airstrikes against militant targets in the region gave many people an opportunity to get off the mountain. He also said the food and water supplies the U.S. airdropped to the refugees helped to sustain them during the ordeal.
U.S. officials said only several thousand refugees remained on the mountain, far lower than the tens of thousands that had been reported earlier. As a result, a rescue mission is "far less likely now," Hagel said Wednesday night, adding that those Iraqis who remained on the mountain were in relatively good condition.
President Barack Obama had been weighing a range of military options, including airlifts and humanitarian corridors, to rescue the refugees. Officials said Obama had not completely ruled out the possibility of a mission to rescue those remaining on the mountain, but agreed with Hagel's assessment that such steps were now less likely.
Obama had dispatched 129 troops to Iraq on Tuesday to assess the scope of the humanitarian crisis and options for getting the people safely off the mountain.
That process was advanced Wednesday when a team of fewer than 20 U.S. troops was flown onto the mountain by Black Hawk helicopter for a firsthand look at rescue mission possibilities. They were safely extracted hours later.
A U.S. military -led rescue mission could have involved putting American troops on the ground. The White House insisted any such action would be strictly a humanitarian rescue and would not constitute a return to combat 21/2 years after the last U.S. troops withdrew from Iraq.
While the U.S. has been dropping food and water to the refugees for several days, officials said they began considering a rescue mission because it was unsustainable to let thousands of people remain on the mountain.
"There needs to be a lasting solution that gets that population to a safe space where they can receive more permanent assistance," White House deputy national security adviser Ben Rhodes told reporters traveling with the president during his vacation on the Massachusetts island of Martha's Vineyard.
Thousands of Iraqi religious minorities sought refuge on Sinjar Mountain after militants from the Islamic State group swept through their village in northern Iraq. In addition to the humanitarian aid drops, the U.S. has conducted airstrikes against Islamic State targets, both to protect American personnel in the region and stop the militants from moving on the civilians again.
On Wednesday, a U.S. drone aircraft attacked and destroyed an armed truck operated by Islamic militants near Sinjar, the U.S. Central Command said.
Obama has ruled out sending combat troops back into Iraq, where nearly 4,500 Americans were killed during the eight year war that ended in 2011.
The Pentagon said the U.S. would continue to provide humanitarian assistance to the displaced Iraqis as needed, as well as take steps to protect U.S. personnel and facilities in the region.
Some of the U.S. airstrikes have been aimed at keeping militants from advancing on Irbil, the capital of the largely autonomous Iraqi Kurdish region and home to a U.S. consulate.
The Pentagon said the assessment team was transported to Irbil by a small number of V-22 Osprey aircraft from an undisclosed location in the Middle East.


text:
The Chairman of the NATO Military Committee, Army General Petr Pavel, expressed support for the FUTURE FORCES FORUM project and highlighted its comprehensive approach to security issues.
Ladies and gentlemen,
I am happy that I can support, in my capacity of the Chairman of the NATO Military Committee, the FUTURE FORCES FORUM project. Events such as the FFF contribute to the exchange of information among experts in various fields and provide a unique opportunity to get acquainted with the latest trends in the realm of defence and security. Thanks to projects such as the FFF, we can deal with present and future threats and risks more successfully.
Present developments in the area of security bring new dynamics both in the performance of defence tasks and in the development of defence concepts which require the most modern and comprehensive approaches and effective international cooperation making use of the latest knowledge.
NATO is actively supporting and promoting an innovative approach dealing with present and potential future threats. Within the Alliance, the lead role in the field of innovation is performed by the Allied Command Transformation (ACT) located in Norfolk, United States. ACT analyses trends and future security risks and uses results of the analyses to define recommendations and requirements that will be placed on Allied Armed Forces in the future. At the same time, it identifies opportunities of how Armed Forces of the NATO member states could contribute to the future security environment, such as enhanced cooperation, use of new technologies, or a better understanding of the human aspects of warfare. The aim of all the activities mentioned above is to provide a long-time perspective for the Alliance, and thus support NATO's defence planning process and all related processes, ensuring the continued relevance of NATO's Armed Forces.
The FFF project is particularly valuable in addressing not only military elements, but also a number of other relevant players that are indispensable for a comprehensive approach to present and future security issues.
I am convinced this year´s FFF will provide a wealth of valuable information and create contacts for all participants. Leaving the FFF this year, we will be able to have a better understanding of the dynamically developing security environment and be better prepared to ensure our defence and security.
GEN Petr PAVEL, M. A.
Chairman of the NATO Military Committee
Other FUTURE FORCES FORUM welcome words are available here.


text:
millions of years, the mighty volcanoes
of the Central Anatolian Plateau erupted
and spewed their contents across the land
that would become the cradle of civilization.
Blessed with a moderate climate and fertile
soil, one of the world's earliest known
communities was founded 10,000 years ago
at Catalhoyuk along the river banks of
the Casambasuyu near Konya. Mankind's
first nature painting was found here and
it portrays the most recent eruption of
Hasan Dagi almost 9000 years ago. Today,
its snow capped peaks dominate the Konya
plain, awash in golden hues where vast
wheat fields blend subtly with the ochre
colored soil and the monochromatic palette
is interrupted only where rivers flow
and tall poplars flaunt their greenery.
great volcano rises in the distance to
the east of Hasan Dagi. Once called Mt.
Argeus, the awesome presence of Erciyes
Dagi inspired legends as the "Abode
of the Gods" and the Persians built
a Zoroastrian fire temple nearby. These
two ancient volcanoes mark the western
and eastern boundaries of a region known
for its curious volcanic landscape that
has been relentlessly carved by nature
and by the people who have lived here.
'Fairy chimneys,' cones and strange rock
formations have been sculpted by wind
and rain while subterranean towns were
excavated by a populace seeking shelter
from the conquerors and would-be conquerors
who crisscrossed the wide open steppes
of the Central Anatolian Plateau. Ancient
Anatolian tribes, Assyrians, Hittites,
Phrygians, Turkic tribes from Central
Asia, Mongols, Persians, Syrians, Arabs,
Kurds, Armenians, Slavs, Greeks, Romans
and Western Europeans have all passed
through leaving behind some of their traditions
as well as their genes and rendering Cappadocians
as exotic as their surreal surroundings.
the Hellenistic kingdom of Cappadocia
once encompassed a much greater area,
the name now refers to the region east
of Konya that is defined by Aksaray to
the west, Kayseri to the east, Nigde to
the south and Kirsehir to the north. Guide
books and tour buses focus on the underground
cities of Kaymakli and Derinkuyu as well
as the rock formations and Byzantine churches
found within the triangular area bounded
by Avanos, Nevsehir and Urgup. For those
who take the time to explore the less
traveled byways, Cappadocia is a land
of discovery. Away from Goreme, Zelve
and the major tourist sites, there are
partially excavated Hittite centers, cavetowns
and hundreds of churches that are rarely
seen, gorges to explore and some of the
most vivid, pastoral scenes to be captured
in all of Turkey.
is located on the Melendiz Cayi (Melendiz
River) along the old trade route that
connected Persia to the Aegean Sea. It
was once the city of Garsaura that was
later renamed Archelais but little of
its ancient past survives. During the
Seljuk era (1071-1300), Aksaray was transformed
into an exemplary Muslim city where a
hospital and schools were built. One of
the first two Islamic theological schools,
the Ibrahim Kadiroglu Medrese was built
here in the 12th century. The other was
built in Konya, one of Turkey's oldest
continuously inhabited cities and the
capital of the Seljuk Sultanate of Rum.
These and later schools attracted some
of the greatest Islamic scientists, philosophers
and theologians of the age including Jelaluddin
who escaped the Mongol invasion of Afghanistan.
He is better known as Mevlana Jelaluddin
Rumi, a renowned mystical Master and favorite
saint of Konya.
reign of Sultan Alaeddin Keykubat I (1219
- 1236) brought prosperity to the empire
when he renovated the long neglected road
system and constructed a series of hans
(inns) along the way. Generally, they
are massive fortress-like structures with
impressive entrances framed by intricately
carved honeycomb portals. Inside, a large
courtyard with a central mescid (small
mosque) is surrounded by arched porches
where animals were tended. Another portal
leads to the living quarters for travelers.
Hans were located about a days distance
apart by camel and they provided travelers
with food, lodging, entertainment and
protection. Twenty four miles to the west
of Aksaray, the Sultanhan Caravanserai
was the last overnight stop before reaching
Konya. It was built about 1229 and has
been partially restored. The Agzikarahan
Caravanserai nine miles to the east of
Aksaray retains its original features
and is one of the best preserved in the
area. This somnolent farming town now
serves as a base for exploring the Ihlara
Valley or as a rest stop on the way to
Cappadocia but during the 13th century,
it was an enclave of culture, refinement
and scholarship that attracted visitors
from all over the known world including
the great Spanish scholar and mystic,
Ibn El-Arabi.
few miles past Aksaray, a good road leads
to the main Nevsehir-Nigde highway by
way of the Ihlara Valley and Guzelyurt.
Rick Steves highlighted Guzelyurt in his
Turkey travel video for television and
now, even 'the pension where Rick Steves
stayed' is offered as a place of interest
for tourists! Guzelyurt is one of the
most tourist friendly communities in Cappadocia
with a multi-lingual aide who seems to
materialize out of nowhere and whose job
it is to assist visitors with practicalities
like parking, food and lodging. Villagers
and children will stop to chat and give
directions to the 'antique city' of the
old Greek quarter where the mosque was
once an old Byzantine church that honored
St. Gregory Nazianzus. He was born and
died nearby and is prominent as one of
the 4th century Cappadocian Fathers who
defended the Nicene Creed against Arianism
which denied the Divinity of Jesus Christ.
known as Karballa then Gelvere, Guzelyurt
means 'beautiful land.' It is built on
the cliffs surrounding a narrow gorge
that is but a small appendage of the more
impressive Ihlara Gorge. There are over
fifty rock cut churches inside Monastery
Valley which lays beyond the old village,
past semi-troglodytic houses that line
a narrow, winding road. People still live
in these old cave dwellings and visitors
are apt to see women baking bread in 400
year old communal ovens or children making
mud pies on the roofs of their cliff houses
carved in the rocks below. Guzelyurt has
been declared a conservation area requiring
new buildings to be constructed of natural
stone so as to maintain its distinct Cappadocian
architecture. The boxy, stone buildings
with flat roofs and large arched doorways
are more similar to houses of Northern
Syria and Upper Mesopotamia than to structures
in other parts of Turkey. This is hardly
surprising because the earliest mention
of Cappadocians by Herodotus in the 5th
century BC refers to them as 'Syrians.'
Melendiz River finds its source in the
numerous springs of the Melendiz Daglari
and the adjacent Hasan Dagi to its west.
These mountains comprise a series of currently
inactive volcanoes that, over millions
of years, deposited a thick layer (1500
feet) of volcanic lava, ash and mud. This
material hardened to form a soft volcanic
rock known as tufa which was overlaid
with a thinner layer of hard basalt. With
the passing of time, the Melendiz River
has carved a steep sided gorge on its
way toward the marshes of Toz Golu (Salt
Lake) leaving behind expanses of flat,
basalt topped plateaus that characterize
this region. Further erosion of the basalt
layer expresses itself in the surrealistic
landscape of Cappadocia but in the Ihlara
Valley (Peristrema), rock cones are only
seen near Yaprakhisar and Selime.
the years, this verdant valley has remained
relatively untouched by the tides of invaders
that have swept the land. Sheltered by
a natural barrier, the massive Hasan Dagi
to the south, the valley is located away
from the major travel routes that are
still evidenced by the main roads from
Aksaray to Kayseri and Kirsehir to Nigde.
It has therefore served as a physical
and an intellectual oasis for the people
who have lived here. Hittites found refuge
from the Phrygian invaders while early
Christian monks sought its isolation in
a remote corner of the kingdom during
the 2nd century Roman persecutions and
were later sheltered from the Arab invasions
in the 7th and 8th centuries.
valley became an important center of monasticism
that lasted from the 4th to the 14th centuries.
There are an estimated 150 churches and
several monasteries in the canyon between
the villages of Ihlara and Selime. A walk
through the tranquil 14 km gorge is a
delight. The dappled light under poplars
and wild olive trees as well as the constant
murmur of the water provide relief from
an unrelenting sun and the monotony of
endless wheat fields that make up the
Cappadocian landscape. Near villages,
the river continues to be the focus of
village life: women wash their laundry
amid chatter and laughter, children splash
nearby and shepherds bring their animals
for a drink.
main churches are marked although a few
have been closed to the public. The most
popular churches are those in the canyon
area between the villages of Belisirma
and Ihlara. However, Yaprakhisar and Selime
are more interesting architecturally with
stone houses that extend into the rock
caves. The village of Selime is named
after the sultan whose conical tomb stands
on the river's bank and numerous facades
are carved into the cliffs at Yaprakhisar.
For the adventurous, the entire length
of the Ihlara Valley is a wonderful place
for exploration. The children know the
hidden entryways and they offer some of
the most incredible 'tours' to be found
in Cappadocia as they share their extraordinary
playground, scampering up tracks through
the rocks to a labyrinth of caves and
tunnels that open to unexpected hideaways.
nine miles from Ihlara, the village of
Helvadere sits among the foothills of
Hasan Dagi. Its peaks are both over 10,000
feet high and its northern face is threaded
with ribbons of snow where ravines have
etched the mighty volcano. The mountain
beckons for it abounds in secrets and
legends. It has witnessed the comings
and goings of Central Anatolia since the
dawn of civilization. Roman ruins, Byzantine
churches and Seljuk graves lay scattered
along its northern slopes and mountain
villagers tell tales of intriguing snake
legends. In his book, Caves of God: Cappadocia
and Its Churches, Spiro Kostof interprets
the symbolism of the paintings in the
Yilani Kilise (Snake Church) located across
the bridge from the Tourist Pavilion in
the Ihlara gorge. For one painting, he
suggests that a woman is being punished
for not nursing her children because 2
snakes are attached to her nipples. It
seems likely that the real meaning may
be hidden within the snake legends of
these mountain people. While we long to
uncover the secrets of Hasan Dagi, there
is only enough time for a half an hour
hike behind Helvadere to visit the ruins
of Viransehir (Destroyed City). There
was a large monastic complex here and
remnants of a Byzantine fortress and two
churches can be seen.
drive through the region to the north
of the Aksaray-Nevsehir road is to visit
the true heart of Turkey. Numerous farming
communities are located along the streams
and rivers that empty into the stalwart
Kizilirmak, Turkey's longest river that
is over 800 miles in length. Farming in
Turkey is generally highly mechanized,
but here, reapers still wield the scythe
and plants are sometimes hand-watered
with scoops dipped into nearby irrigation
canals. When the sun reaches its zenith,
workers gather under shade trees for their
midday meal and a well earned rest in
a scene reminiscent of Bruegel's 16th
century painting, "The Harvesters."
This centuries old way of life continues,
seemingly indifferent to the encroachment
of mass tourism.
There are cavetowns and rock formations
scattered within this area. Tatlarinkoy
boasts an extensive semi-troglodytic complex
but only a few caves are available to
the public. The small Byzantine church
has not been vandalized and its original
colors remain rich and vibrant. A typical
cave dwelling with several rooms can be
explored and it is complete with 'telephone'
(a special chute for talking to those
on another level), toilet, kitchen, shelves
and a large, solid, wheel-shaped rock
that serves as a rolling door. Above the
doorway is a compartment from which to
attack an intruder who may have broken
through the barrier. The main features
of this cave dwelling are duplicated throughout
Cappadocia. In Tatlarinkoy, cave entrances
speckle the surrounding cliffs carved
by the Acisu River. Some caves are used
by farmers for food storage and animal
shelters but many seem to have been completely
Kayseri was already an ancient Hittite
settlement called Mazaca when it was renamed
Caesarea of Cappadocia by the Romans in
the 1st century AD. Nearby, archaeological
excavations at Kultepe have revealed that
the area was first occupied around 4000
BC and known as Kanesh in ancient times.
It was a powerful commercial trade and
mining center around 2000 BC and 4000
year old Assyrian silver mines can still
be seen there. Most of the artifacts from
Kultepe are housed in the Archaeological
Museum in Kayseri.
Byzantine times, Caesarea Mazaca maintained
its prominence as a city of commerce and
trade as well as a major metallurgical
center that specialized in the manufacture
of heavy cavalry armor. Its schools were
ranked with those of Athens, Alexandria
and Constantinople. It must have been
an affluent city because historical references
have been made to its beautiful homes,
elegant cuisine and the many almshouses
that were built by St. Basil the Great,
another Cappadocian Father and friend
of St. Gregory Nazianzus. Much of its
Byzantine years has been lost because
the city was razed in the 11th century
when it was captured by the Seljuk Turks
and it lay abandoned for fifty years.
Ruins of a 4th century monastery and Justinian's
6th century citadel that has been extensively
renovated by the Seljuk and Ottoman Turks,
still remain. Surprisingly, one of Caesarea
Mazaca's culinary traditions has survived.
They developed a type of cured beef called
paston which was introduced to Hungary
and Romania as pastirma by the conquering
Turks. It was then adapted and carried
to New York as pastrami by Jewish immigrants.
the Seljuks, Kayseri became prominent
once again as the second most important
city in the empire with many architecturally
important structures. Theological schools,
a medical school and hospitals were built
here. As an important center of learning
and commerce, Kayseri attracted an intellectual
elite, merchants, tradesmen and skilled
artisans. Today, Kayseri is a university
town, a major agricultural center and
enjoys a bustling trade in carpets and
the south of Kayseri and Erciyes Dagi,
the Sultansazligi or the Sultan Marshes
is an extensive wetland area that envelops
the Develi Plain. The road from Kayseri
to the town of Develi affords a very scenic
drive following the Karasu River to Tekir
Yaylasi where a popular ski center is
located on the eastern slopes of Erciyes
Dagi. The road then descends the southern
slopes of the mountain where the entire
Sultan Marshes ecosystem spreads itself
beneath the majestic, snow-capped mountain.
On closer view, reeds sway to gentle breezes,
iridescent blue waters shimmer in the
sunlight and masses of pink flamingoes
cavort in Yay Golu.
wetland area consists of two reed-covered
freshwater lakes, Egrigol and Col Golu,
to the north and south of the Develi Plain,
Yay Golu, a saltwater lake between them
as well as the surrounding marshlands.
It is the largest wetland ecosystem in
Turkey and is fed by numerous springs
and streams from the surrounding mountains.
Its location at the juncture of three
continents makes it an important breeding
ground for birds and over 250 species
are found here. While the Sultan Marshes
are of special interest to ornithologists,
the pink flamingoes of Yay Golu are as
impressive to most travelers as those
on Lake Nakuru in Kenya or Lake Manyara
in Tanzania.
is a lookout tower at Ovaciftlik just
east of the Kayseri-Nigde highway along
the connecting road to Yahyali, a village
where local women weave distinctive patterned
carpets of world renown. The villages
of Sindelhuyuk near Develi and Ovaciftlik
are convenient for making arrangements
to view the flamingoes of Yay Golu but
boat rides on the various lakes can generally
be negotiated from any of the villages
that surround the area.
two largest communities that have been
unearthed are located at Kaymakli and
Derinkuyu, 20 and 30 kms. south of Nevsehir
on the Nevsehir-Nigde road. It is thought
that the Hittites may have excavated the
first few levels in the rock when they
came under attack from the Phrygians around
1200 BC. However, some archaeologists
believe that the oldest caves, those hewn
with stone rather than metal tools, are
substantially older. These chambers were
later expanded into an extensive troglodytic
complex by Christians escaping the Arab
invasions of the 7th and 8th centuries.
entrances give way to elaborate subterranean
systems with air shafts, waste shafts,
wells, chimneys and connecting passageways.
The upper levels were used for living
quarters while the lower levels were used
for storage, wine making, flour grinding
and worship in simple chapels. Everywhere,
walls have been blackened from the use
of torches. There is a connecting tunnel
between Kaymakli and Derinkuyu that allowed
three people to walk through at the same
time but it is not available to the public
as parts of the tunnel have collapsed.
10 kms. to the east of Kaymakli is another
cavetown at Mazikoy that may be connected
with Derinkuyu but this remains to be
proven. This community was built within
the walls of a cliff. Unlike Kaymakli
and Derinkuyu, there are no stairs or
grades that pass from one level to the
next. Instead, the different levels are
well defined with connecting tunnels through
which people climbed up or let themselves
down by means of footholds carved into
the walls of the shafts. Mazikoy is often
bypassed because it is a smaller community,
its location is away from the main road
and a certain agility is required to fully
appreciate its features.
most impressive monastery in Cappadocia
is the Eskigumus Monastery to the east
of Nigde off the Kayseri-Nigde road. It
is the most southerly of the Cappadocian
monasteries and lies close to the route
taken by the invading Arabs who traversed
the Tarsus Mountains from the south to
plunder Kayseri in the 7th century. This
route follows the Tarsus River through
a precipitous defile called the Gulek
Bogazi. It was known in the ancient world
as the Cicilian Gates and was used by
Alexander the Great in his eastward campaign
against the Persians. The nondescript
entrance to the Eskigumus Monastery was
designed to shield the monastery complex
from invaders passing by. It was so successful
that the monastery was not discovered
until 1963, having escaped the vandalism
to which many of the Cappadocian churches
and monasteries were subjected. The large
inner courtyard boasts high walls surrounded
by monastic rooms and storage chambers.
The main church is spacious and airy and
its well-preserved frescoes are considered
to be the best example of Byzantine art
in all of Cappadocia.
Uchisar is a valley that has become quite
popular with hikers. It is known by many
names (Valley of the Pigeon Lofts, Dovecote
Valley, Pigeon Valley) but they all refer
to the thousands of pigeon houses that
have been carved into the soft tufa since
ancient times. Although they can be found
throughout Cappadocia, they are especially
plentiful in this valley which must have
one of the greatest collections of pigeon
lofts in the world. They were carved wherever
space allowed including abandoned caves
and the walls of collapsed churches. They
lack the architectural interest of the
doocots of Scotland or the elaborate Persian
pigeon towers but their sheer numbers
are astonishing. In Cappadocia, pigeons
have long been a source of food and fertilizer.
The advent of chemical fertilizers has
reduced the use of pigeon fertilizer.
However, some farmers still maintain their
lofts because they insist that the reputation
of Cappadocian fruits as the sweetest
and most succulent in Turkey is entirely
due to the pigeons' droppings.
Times to Go
is generally cooler than the popular coastal
areas of the Mediterranean and the Aegean.
April to mid June and September to October
are the best months for avoiding the intense
heat and crowds of summer.
agents in major cities in Turkey all offer
tours to Cappadocia. If time is an issue
and you have no other options for visiting
the area, it is better to take the tour
rather than to forgo the region but be
aware of the limitations of such tours
which have a propensity for spending too
much time at the carpet shops..
traveling in Turkey, it is a good idea
for women to bring a long skirt, light
sweater and pretty shawl. They can quickly
be slipped on over casual clothes to dress
up for dinner or to become appropriately
dressed when visiting the mosques.
is easy to get around the main areas of
Cappadocia by dolmus service which is
inexpensive and offers regularly scheduled
trips. However, service to the less traveled
areas is sporadic and not always convenient.
A variety of one day tours are offered
by numerous local tour companies at a
cost of about $50 per person per day.
It is better to rent your own vehicle
or to hire a car and driver. A rental
car costs $60 - $75 per day and hiring
a car and driver costs about $75 - $100
per day. Putting together a small group
will make this option more cost effective
excellent hotel rates of the Aegean coastline
do not extend to Cappadocia where modern,
western style hotels exist but are substantially
more expensive. Fortunately, there is
a good selection of reasonably priced
pensions and small hotels, some of which
provide unique lodgings such as cave dwellings
and converted monasteries. Restaurants
are plentiful and if you cannot read the
menu, you are welcome to peer into the
pots to make your selection.
more than two or three days to experience
this truly unique area.
Do include Konya in your Cappadocian itinerary.
It was the once known as Iconium under
the Romans and later became the capital
of the Seljuk Sultanate of Rum. The best
examples of Seljuk architecture and calligraphy
can be seen here.
The culture of rural Turkey is conservative
so modesty and polite manners are always
Be sure to keep yourself hydrated and
to pace yourself in the summertime as
the heat can be quite fierce.
Try to vary your activities. Unless you
are a Byzantine specialist, visiting the
50th rock cut church on the same day becomes
a blur.
It is worthwhile to explore the area around
Guzelyurt. Particularly interesting is
the nearby Kizil Kilise (Red Church),
a 6th century cruciform church with a
dome that sits on top of an unusual, octagonal
structure. This graceful, little church
was constructed from red trachyte, a type
of volcanic rock.
Do visit the rock fortress of Ortahisar,
the spectacular Devrent Valley, the lush
Soganli Valley and other well known sites.
These areas have not been mentioned only
because substantial information is already
provided in most guidebooks.
Purchase a good road map prior to leaving
home. They are difficult to find in Turkey,
especially outside the main cities.
Outdoor specializes in rafting and kayaking
trips as well as other outdoor activities
in Southwest Turkey amd Cappadocia. It
is the longest established and most experienced
outdoor activity company in Turkey. The
owners have many years?experience as professional
river and outdoor guides, and their active
involvement in the business includes frequent
guiding. As a result they take a personal
interest in each tour, ensuring that the
quality of service and attention to detail
remains high.
is published by Casa Editrice Bonechi
and is available at souvenir shops throughout
Cappadocia. It has numerous photographs
and descriptions of the main churches
and villages of Cappadocia as well as
a general map of the area.
Churches of the Ihlara Valley is a guide
that can be found at the Tourist Pavilion
along the road between Belisirma and
Ihlara villages. It not only describes
the churches but also provides a very
helpful map.
Turkey: The Rough Guide by Rosie Ayliffe,
Marc Dubin and John Gawthrop is an excellent
guide to Cappadocia and to Turkey in
general with a good balance of factual
and practical information.
Turkey: A Lonely Planet Travel Survival
Kit by Tom Brosnahan and Pat Yale has
a good selection of accommodations available
in Cappadocia and has been recently
revised. It is a reliable general guide
to Turkey and Tom welcomes readers'
questions and suggestions. His email
address is published for easy access.
Trekking in Turkey by Marc Dubin and
Enver Lucas is a Lonely Planet publication
that describes many of the hiking routes
in Turkey including a day hike through
the Ihlara Valley and treks to the peaks
of Hasan Dagi and Erciyes Dagi.
Turkey Travel Atlas by Lonely Planet
is a much welcomed publication featuring
detailed road maps by section as well
as walking tracks within each area.
Unfortunately, there is no full, fold-out
map to give a relative perspective.
Baedeker's Turkey has comprehensive
information about the Byzantine churches
of Cappadocia. The accompanying country
map is readily available and is one
of the better maps with major footpaths
and locations of many of the smaller
A Byzantine Journey by John Ash is a
richly detailed portrayal of the Byzantine
Empire with a fascinating section on
Copyright © 2004 Turkey Hotel Information Center


text:
Though hard disk drive technology has improved in recent times, you'd be a brave soul indeed to use one for more than a couple of years without backing it up. But now a team of scientists has made a hard disk from sapphire which it claims will last 1 million years—just don't expect to be able to afford it.
The project was born when nuclear waste repositories realized they needed to preserve records of where they'd buried waste not just in the near-future, but for tens of thousands of years. Currently, there's no digital format that we know can last that long with certainty.
Which is why a team from the waste management agency ANDRA has commissioned the ultimate HDD: a sapphire disk inside onto which information is engraved using platinum. Made from two thin disks of industrial sapphire, the thing measures about 20 centimeters across, reports Science.
Data is etched in platinum onto one side of one of the disks, before the other is placed on top to form an information sandwich. Then, the disks are molecularly fused together. So far, the hardware has been immersed in acid to test its durability and to simulate aging. The researchers, as a result, hope the thing could survive at least 1 millions years.
There are just two small problems. First, the prototype cost a cool $30,000 dollars. Second, how do you communicate information to someone who might need to read it in tens of thousands of years? In fact, the researchers openly admit that they "have no idea what language to write it in". How about pictures instead? [Science]
Image by Scoobay under Creative Commons license


text:
§ 2. Definitions
A. In this Code the terms enumerated shall have the designated meanings:
(1) "Another" refers to any other person or legal entity, including the state of Louisiana or any subdivision thereof.
(2) "Anything of value" must be given the broadest possible construction, including any conceivable thing of the slightest value, movable or immovable, corporeal or incorporeal, public or private, and including transportation, telephone and telegraph services, or any other service available for hire. It must be construed in the broad popular sense of the phrase, not necessarily as synonymous with the traditional legal term "property." In all cases involving shoplifting the term "value" is the actual retail price of the property at the time of the offense.
(3) "Dangerous weapon" includes any gas, liquid or other substance or instrumentality, which, in the manner used, is calculated or likely to produce death or great bodily harm.
(4) "Felony" is any crime for which an offender may be sentenced to death or imprisonment at hard labor.
(5) "Foreseeable" refers to that which ordinarily would be anticipated by a human being of average reasonable intelligence and perception.
(6) "Misdemeanor" is any crime other than a felony.
(7) "Person" includes a human being from the moment of fertilization and implantation and also includes a body of persons, whether incorporated or not.
(8) "Property" refers to both public and private property, movable and immovable, and corporeal and incorporeal property.
(9) "Public officer", "public office", "public employee", or "position of public authority" means and applies to any executive, ministerial, administrative, judicial, or legislative officer, office, employee or position of authority respectively, of the state of Louisiana or any parish, municipality, district, or other political subdivision thereof, or of any agency, board, commission, department, or institution of said state, parish, municipality, district, or other political subdivision.
(10) "State" means the state of Louisiana, or any parish, municipality, district, or other political subdivision thereof, or any agency, board, commission, department, or institution of said state, parish, municipality, district, or other political subdivision.
(11) "Unborn child" means any individual of the human species from fertilization and implantation until birth.
(12) "Whoever" in a penalty clause refers only to natural persons insofar as death or imprisonment is provided, but insofar as a fine may be imposed "whoever" in a penalty clause refers to any person.
B. In this Code, "crime of violence" means an offense that has, as an element, the use, attempted use, or threatened use of physical force against the person or property of another, and that, by its very nature, involves a substantial risk that physical force against the person or property of another may be used in the course of committing the offense or an offense that involves the possession or use of a dangerous weapon. The following enumerated offenses and attempts to commit any of them are included as "crimes of violence":
(1) Solicitation for murder.
(2) First degree murder.
(3) Second degree murder.
(4) Manslaughter.
(5) Aggravated battery.
(6) Second degree battery.
(7) Aggravated assault.
(8) Repealed by Acts 2017, No. 281, § 3.
(9) Aggravated or first degree rape.
(10) Forcible or second degree rape.
(11) Simple or third degree rape.
(12) Sexual battery.
(13) Second degree sexual battery.
(14) Intentional exposure to AIDS virus.
(15) Aggravated kidnapping.
(16) Second degree kidnapping.
(17) Simple kidnapping.
(18) Aggravated arson.
(19) Aggravated criminal damage to property.
(20) Aggravated burglary.
(21) Armed robbery.
(22) First degree robbery.
(23) Simple robbery.
(24) Purse snatching.
(25) False imprisonment; offender armed with dangerous weapon.
(26) Assault by drive-by shooting.
(27) Aggravated crime against nature.
(28) Carjacking.
(29) Repealed by Acts 2017, No. 281, § 3.
(30) Terrorism.
(31) Aggravated second degree battery.
(32) Aggravated assault upon a peace officer.
(33) Aggravated assault with a firearm.
(34) Armed robbery; use of firearm; additional penalty.
(35) Second degree robbery.
(36) Disarming of a peace officer.
(37) Stalking.
(38) Second degree cruelty to juveniles.
(39) Aggravated flight from an officer.
(40) Repealed by Acts 2014, No. 602, § 7, eff. June 12, 2014.
(41) Battery of a police officer.
(42) Trafficking of children for sexual purposes.
(43) Human trafficking.
(44) Home invasion.
(45) Domestic abuse aggravated assault.
(46) Vehicular homicide, when the operator's blood alcohol concentration exceeds 0.20 percent by weight based on grams of alcohol per one hundred cubic centimeters of blood.
(47) Aggravated assault upon a dating partner.
(48) Domestic abuse battery punishable under R.S. 14:35.3(L), (M)(2), (N), (O), or (P).
(49) Battery of a dating partner punishable under R.S. 14:34.9(L), (M)(2), (N), (O), or (P).
(50) Violation of a protective order if the violation involves a battery or any crime of violence as defined by this Subsection against the person for whose benefit the protective order is in effect.
(51) Criminal abortion.
(52) First degree feticide.
(53) Second degree feticide.
(54) Third degree feticide.
(55) Aggravated criminal abortion by dismemberment.C. For purposes of this Title, "serious bodily injury" means bodily injury which involves unconsciousness; extreme physical pain; protracted and obvious disfigurement; protracted loss or impairment of the function of a bodily member, organ, or mental faculty; or a substantial risk of death. For purposes of R.S. 14:403, "serious bodily injury" shall also include injury resulting from starvation or malnutrition.


text:
Using a modern and fresh typographic layout for your details, this business card will make your images really stand out.
Felix Ackermann is a freelance graphic designer and self-confessed typography geek. He graduated from Central Saint Martins College in BA Graphic Design, after spending his first two undergraduate years at Curtin University of Perth, Australia. Felix has worked for City & Guilds, Queen Rania of Jordan, and is part of Ludopoli's design team. He has a special interest in pushing the boundaries of conventional typography and his work has been featured in Wallpaper magazine, among other arts and design related publications. Felix has spoken at Typography Day, an international typography conference. Felix grew up in Germany and has lived in both Swaziland and Australia. He now resides in London.


text:
NEW YORK CITY – (December 4, 2012) – The scantily clad entertainers at
Rick's Cabaret/New York City are determined to keep things warm this holiday season, with a series of parties and participation in the
New York Cares Coat Drive and the U.S. Marine Corps' Toys for Tots program. Special boxes for coats and unwrapped toys have been set up in the lobby of the club at 50 West 33rd Street.
All three floors of the cabaret are fully decorated for the holiday season, which kicks off with an unofficial after-party welcoming fans of
The Who, the famed rock band that performs at nearby Madison Square Garden on December 5th. Other unofficial after-parties will celebrate holiday performances at the Garden by
The Killers on December 14th and
Leonard Cohen on December 18th.
The Rick's girls will also welcome cops and firemen on December 8th following the
Battle of the Badges boxing event at the Garden. And, vodka and tequila fans will enjoy a special holiday tasting party sponsored by
Ultimate Vodka and Patron on December 12th from 8 pm-11 pm, the same day the Garden will host a Hurricane Sandy relief
fundraiser concert.
The official all-day-all-night Rick's Cabaret Christmas Party will start December 11th at 11 am and run through 4 am on December 16th. The entertainers will give away random gift certificates for lunch, dinner and beverages. On December 19th a group of Marines will stop by the club to pick up toys collected for needy children in the New York City area.
The holiday season winds up with a giant New Year's Eve party featuring drink specials and a gala dinner with hors d'oeuvres.
"We've got something fun for you this year no matter what your interest, and every event features beautiful girls ready to take off their holiday costumes to help you celebrate," says Ken Sistrunk, general manager of the club that
Playboy.com calls "the No. 1 strip club in New York City."
About Rick's Cabaret: Rick's Cabaret/New York is part of Rick's Cabaret International, Inc. (NASDAQ: RICK), home to 35 adult entertainment venues that offer live entertainment, dining and bar operations. Its nightclubs are in New York City, Miami, Philadelphia, Charlotte, Dallas/Ft. Worth, Houston, Minneapolis, Indianapolis and other cities under brands including "Rick's Cabaret," "XTC," "Club Onyx" and "Tootsie's Cabaret" and other names. Rick's Cabaret also owns a media division, ED Publications, membership websites, and a network of online auction sites. Rick's Cabaret common stock is traded on NASDAQ under the symbol RICK. For further information contact [email protected], or visit www.ricksinvestor.com. Facebook, https://www.facebook.com/rickscabaretnyc and Twitter @RicksCabaretNYC