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Brussels, 15 December 2011
Tackling EU cross-border inheritance tax obstacles– Frequently Asked Questions
(see also IP/11/1551)
What are inheritance taxes?
Inheritance tax means all taxes levied upon the death of an individual. Some Member States apply inheritance tax on the heirs, so that the taxable event is the enrichment of the heir. Other Member States apply tax (often called estate tax) on the basis of the assets of the person who has died, in which case the taxable event is the transfer of assets.
For the purpose of the measures adopted today, the term inheritance tax is used to mean taxes on both assets and heirs on the occasion of the death of a person. In other words, inheritance tax is used irrespective of the name of the tax, of the manner in which it was levied, whether it is applied at national, regional or local level in the EU and whether it is imposed on the assets of the deceased person or on the heir.
Inheritance tax is also defined to include taxes on gifts where these are made in anticipation of later inheritances and where they are taxed under the same or similar provisions as inheritances.
What is tax relief?
Tax relief means a provision contained in legislation or administrative measures whereby a Member State grants relief for inheritance tax paid in another Member State. This can be done in various ways: by crediting the foreign tax against tax due in that Member State, by exempting the inheritance or parts of it from taxation in that Member State in recognition of the foreign tax paid, or by refraining from the imposition of inheritance tax.
Which are the most common cross-border inheritance tax problems?
EU citizens and businesses can potentially face two types of inheritance tax problems in cross-border situations. First, there is the risk of taxation of a single inheritance by several Member States with no relief or only partial relief for the double taxation. Second, they may be exposed to tax discrimination.
What measure is the Commission proposing to resolve double taxation?
The Commission Recommendation suggests how Member States could improve their national double inheritance tax relief provisions. The aim is to provide comprehensive relief for double or multiple taxation. Because Member States have few bilateral treaties to eliminate double taxation of inheritances and seem unlikely to conclude more such treaties in the near future, the Recommendation focuses instead on encouraging Member States to apply their national measures to relieve double taxation of inheritances more broadly and flexibly.
The Recommendation suggests an order of taxing rights and relief for previous taxation in cases where several Member States have taxing rights over the same inheritance. In addition, the Recommendation suggests solutions to cases where an heir or a deceased has "personal links" to more than one Member State (e.g. resident in one of the States and domiciled in or a national of another). Member States are invited to introduce the solutions suggested either in national legislation or by way of administrative measures which may entail adopting a more flexible interpretation of existing provisions.
What measure is the Commission proposing to resolve discrimination?
Discrimination is prohibited under the principles of the EU Treaty, and the Court of Justice of the European Union (the Court) has already found aspects of Member States' inheritance tax laws discriminatory in eight out of the ten cases it examined since 2003. However, there may be many cases of discrimination which have not reached the Court, in particular because court cases may involve high costs for taxpayers.
That is why the Commission services have today published a set of principles for non-discriminatory inheritance taxation based on EU case law which explain and illustrate the operation of the fundamental freedoms. These should provide guidance to Member States in bringing their inheritance tax provisions into line with EU law. They should also make EU citizens more aware of the rules which Member States must respect when taxing cross-border inheritances.
What are the problems of double taxation of inheritances and why do they occur?
When the deceased, the heir and the assets to be inherited are all located in different countries, all the countries involved may claim a right to apply inheritance tax. In such situations there is a risk that the tax bill of the heir may be enormous because there is no EU law and few bilateral tax treaties between Member States that require tax paid in one country to be set off against tax due in another. Although most Member States provide some double taxation relief under national law, these national provisions usually have a limited scope. For example, a country that applies an inheritance tax to heirs may not allow credit for an income tax, estate duty or stamp duty that another country applies to the same inheritance.
The Commission believes that if EU citizens are to benefit from their right to move around freely within the Internal Market this double taxation should not occur. It recently adopted a Communication on Double Taxation (see IP/11/1337) to highlight where the main double taxation problems lie within the EU and outline concrete measures that the Commission will take to address them. The present Recommendation is one of those initiatives.
What are the problems of discrimination in the field of inheritances and why do they occur?
Some Member States' national tax rules may apply a different treatment to cross-border inheritances compared with local inheritances. For example, they may apply a higher rate of inheritance tax where the assets, deceased persons and/or heirs are/were based in other countries than they would apply in purely domestic situations (i.e. where the inheritance, heir and the deceased are all located in the territory of the taxing Member State).
This is because many Member States' inheritance tax rules were not designed with foreign inheritances in mind whereas the reality is that citizens now change their countries of residence more frequently and purchase and invest abroad. For instance, cross-border real estate ownership in the EU has increased by up to 50% between 2002 and 2010.
Member States which discriminate concerning the residence of the deceased or the heir, or the location of the assets may breach EU rules and can be taken to Court. However, many EU citizens may not be aware of the rules Member States must respect when taxing inheritances received across borders. It is for them in particular that the Commission services have today published principles for non-discriminatory inheritance tax systems.
Do all countries apply inheritance taxes?
Not as such. Eighteen Member States levy specific taxes upon death. Nine Member States (Austria, Cyprus, Estonia, Latvia, Malta, Portugal, Romania, Slovakia and Sweden) do not do so but may tax inheritances under other headings such as income tax.
Those Member States applying inheritance taxes have widely differing rules. They differ regarding whether they tax the assets or the heir or both i.e. whether they tax on the basis of a personal link of the heir or the deceased, or both, to those Member States. Furthermore, they may treat as a personal link the residence, domicile or nationality of the deceased or of the heir and some Member States use more than one of these factors. The meaning of these terms may also differ from one Member State to the other. In addition, most of the 18 Member States apply inheritance tax to assets located in their jurisdictions even if neither the deceased nor the heir has a personal link with the jurisdiction in question.
What is the scale of the problem of cross-border inheritances?
In 2010 more than 12 million EU citizens lived in a Member State other than their home country, an increase of 3 million compared to 2005. The trend in cross-border ownership of assets is also growing massively. It is therefore likely that more assets may be inherited across borders than in the past and that this trend will continue in the future, with consequent tax problems. Even very conservative estimates point at a current range of 290,000 to 360,000 potential cross-border inheritance cases per year.
There is already some evidence of an increase in cross-border inheritance tax problems in recent years. The Commission has received many more complaints and enquiries from EU citizens in this area in the last decade than ever before. Furthermore, the Court, which never dealt with an inheritance tax case before 2003, has, since then, had to make decisions in ten such cases. With a steadily increasing tendency in migration and cross-border ownership of assets within the EU, there are clear and robust indications that tax problems will increase in magnitude over the coming years if no action is taken now.
While at individual level citizens could suffer very high overall taxation if they are taxed by two or more countries, revenues from domestic and cross-border inheritances taxes account for a very small share - less than 0.5% - of total tax revenues in EU Member States. Cross-border cases alone must account for far less than that figure.
Will these proposals concern Small and Medium Enterprises (SMEs)?
The solutions proposed would also be applicable and beneficial to individuals who inherit SMEs across borders. SME organisations frequently point to the particularly damaging effects of inheritance taxes on small businesses, and say that the application of double taxation would aggravate the problems further. In addition, among the set of principles published today there are some which provide guidance for the non-discriminatory inheritance tax treatment of businesses such as SMEs.
Is the Commission in making this proposal looking after "fat cats"? There are millions of people who are struggling to make ends meet for whom double taxation of inheritances is the least of their worries.
The lack of comprehensive solutions in eliminating double taxation could actually affect ordinary people most as the wealthy are more likely to have tax advisers to help with tax planning. Wealthier citizens may take account of the risk of double taxation in planning their international successions but the same may not be true of less wealthy individuals who may only realise the extent of the problems when they are actually facing cross-border inheritance tax bills.
What is the EU competence in the area of inheritance taxation?
Member States are free to design their rules in the area of inheritance tax as they wish.
However, in the first place, they must apply those rules in accordance with EU rules. This means that they cannot discriminate on the basis of nationality or apply unjustified restrictions to the exercise of the freedoms guaranteed by EU rules.
In the second place, the Commission is responsible for addressing problems which affect the operation of the internal market and double taxation and discrimination in the field of cross-border inheritances are examples of such problems. In fact, the snapshot of citizens' and businesses' concerns in the Internal Market published in August this year (see IP/11/1074) confirmed that inheritance tax issues feature among the 20 top problems faced by citizens and businesses when active across borders.
The Commission's Recommendation does not propose that Member States abolish or harmonise their inheritance tax rules. It only suggests how Member States could ensure that there is a system of comprehensive double taxation relief within the EU. This would only require small changes to their existing systems of double inheritance tax relief. The Recommendation is proportionate and fully respectful of Member States' sovereignty in inheritance tax matters.
As far as discrimination is concerned, the Commission, as guardian of the proper application of the EU Treaties, has a responsibility to examine any problems that arise and ensure that they are eliminated. Member States are obliged in any event to take action to bring their systems into line with decisions of the Court.
How are the measures that the Commission adopted today linked to the proposal for a Regulation on the jurisdiction and applicable law in matters of cross-border successions (see IP/09/1508) which is currently under discussion by the Council and the Parliament?
The proposed Regulation is designed to clarify which Member State's civil law should govern a cross-border inheritance. However, it does not deal with taxation issues. The Recommendation adopted today will not, therefore, have any impact on the outcome of the future Regulation but could certainly complement it by proposing appropriate solutions to the relevant cross-border tax problems.
The Commission just recently adopted a Communication (see IP/11/1337) on the possible ways to address double taxation of both individual and corporate taxpayers within the EU, with a view to presenting solutions in 2012. Is there any need for a separate initiative to tackle double taxation of cross-border inheritances?
Yes. Taxation of inheritances presents problems which have no exact counterpart in income/capital taxation.
The way Member States establish personal links in the case of income/ capital taxes, with a view to exercising taxation rights on a person, are more or less uniform and follow international practice.
However, the personal links in the area of inheritance taxation vary considerably (see above) so they give rise to a much bigger number of situations where inheritances could be subjected to double or even multiple taxation. Moreover, it seems that rules in the inheritance tax area vary much more from one Member State to another than in the income tax area. In addition, while the network of bilateral income tax treaties is almost complete, there are few bilateral conventions between Member States in the inheritance tax area and the OECD model convention on which they are based has not been updated since 1982.
The Communication on Double Taxation recognised that existing and planned instruments to relieve double taxation of income and capital cannot efficiently tackle cross-border inheritance tax issues and that separate solutions would be required in that tax field.
Will this initiative harmonise Member States' inheritance tax rules?
No. The Commission believes that there is no need to harmonise Member States' inheritance tax rules. All that is necessary is for Member States to make their very disparate national tax rules interact more coherently with each other so as to eliminate double taxation in a comprehensive way. That is the purpose of the Recommendation adopted today.
Why does the Commission not table a legislative proposal?
At this stage the Commission believes that its Recommendation is the most effective, efficient, speedy and proportionate means of tackling the double taxation problems. Nevertheless, the Commission reserves its right to present a legislative proposal in the future, if deemed appropriate.
What are the next steps?
The Commission will enter into discussions with Member States to encourage them to change their national laws along the lines of the Recommendation and published principles as soon as possible. It will also monitor how the situation evolves, and publish a report in three years time. On that basis the Commission will take appropriate follow-up steps if necessary.
Meanwhile, the Commission, as the guardian of the Treaties, continues to take the necessary steps to act against discriminatory features of Member States taxation rules.
How many double inheritance tax treaties exist between Member States?
There are only 33 bilateral inheritance tax treaties between Member States out of a possible total of 351.
Could you give some examples of cross-border inheritance tax problems?
NOTE: The examples below are based on our interpretation of the most recent and available information on the laws and practices in Member States. The legislation and practices are subject to change which could affect these examples.
1) Two Finnish sisters, one living in Finland and the other living in Sweden, inherited an apartment in Belgium from their uncle who lived in Finland at the time of his death. Belgium, as the country of location of the apartment, applied inheritance tax amounting to nearly 60% of the value of the apartment. Additionally, they had to pay inheritance tax of around 13% in Finland because their uncle was a Finnish resident at the time of his death. The sister residing in Finland could offset the tax paid in Belgium against the 13% due in Finland, but the sister residing inSweden could not, because under Finnish legislation the tax relief is only available to heirs resident in Finland. She therefore paid 73% tax on her share of the apartment (fortunately, as Sweden does not tax inheritances, she did not have to pay any tax there).
2) A Polish resident inherited assets from an unrelated person in France and paid a French tax of 60% of the value of the assets because of the fact the deceased lived in France. As the Polish heir lives in Poland, she also had to pay inheritance tax in Poland on the same assets. She hoped that the bilateral tax treaty between France and Poland could eliminate the double taxation but learnt that this bilateral tax treaty does not cover inheritance taxes. Therefore she was only allowed a small amount of tax relief under Polish national law in respect of the tax paid in France with the result that the overall effective tax rate applied to her inheritance, as a result of the tax applied in the two countries, amounted to around 65%.
3) A Dutch citizen working in France inherited a property in France from his deceased life partner who was also a Dutch citizen and who had lived in France for the previous 6 years. Their relationship had not been formalised. The Dutch heir had to pay French inheritance tax in view of his residence in France and of the fact that the property concerned was located in France. However, he also had to pay inheritance tax in the Netherlands because his deceased life partner was deemed to have been resident in that State.
For the purposes of inheritance tax, Dutch nationals are deemed to have resided within the national territory for 10 years following the date they leave the Netherlands to live abroad. The tax applied by France amounted to nearly 60% of the net assets. The effective tax rate applied by the Netherlands would normally amount to more than 30%.However, under the legislation applied by the Netherlands, foreign taxes are deductible as a liability on the inheritance received and, therefore, the tax applied by France led to a reduction of the tax in the Netherlands to roughly 12.5% and thus to an overall tax rate of 72,5%. Double taxation was not fully eliminated and the total tax due on the property concerned was higher than it would have been had the inheritance been confined to any one of the two Member States concerned.
4) A resident of Slovenia inherited a cottage in Spain from her uncle who lived in Belgium. The Slovenian heir had to pay Slovenian, Belgian and Spanish taxes. The Slovenian tax of around 14% was due because the heir is resident in Slovenia. Belgian tax of 59% was due because her uncle was resident in Belgium. 7.5 % tax was due in Spain because of the location of the real estate in Spain. Belgium allowed credit against Belgian tax for the 7.5% Spanish tax, because it allows credit for tax on real estate in the country where the estate is located. However, Belgium did not allow credit for the tax paid in Slovenia and nor did Slovenia allow credit for the tax paid either in Spain or Belgium. Therefore, the overall taxation with relief amounted to about 73% of the cottage value (7.5% in Spain, 59% in Belgium less credit for the the Spanish tax, and 14% in Slovenia).
5) A Hungarian national living in Belgium inherited assets in a Hungarian investment fund and in Hungarian banks from her uncle who lived and died in Belgium. Because the property was located in Hungary she paid approximately 30% inheritance tax in Hungary. She also has to pay inheritance tax in Belgium amounting to nearly 60% of the assets value because her uncle had been a Belgian resident for more than 5 years prior to his death. Belgium grants a relief for foreign inheritance tax, but only for taxes levied on foreign real estate; in the case of financial assets no relief is applicable. Hungary does not allow credit for tax paid elsewhere on movable property located in Hungary. The heir's total tax bill therefore amounts to nearly 90%.The heir faces great financial difficulty because if she sells the investment fund now rather than at a maturity date in future, she will be penalised and nevertheless she has to pay the tax now, so she has to take out a loan to settle the tax bill.
6) A resident of Denmark inherited a summer house in Portugal and a long term savings account in Denmark from her uncle who was domiciled in Denmark. The Danish heir had to pay Portuguese stamp duty amounting to 10% of the net value of the summer house because Portuguese law subjects transfers on the occasion of death to transfer tax. Moreover, she had to pay Danish inheritance tax on both the Danish savings and the Portuguese summer house because under Danish rules, worldwide assets of the deceased are subject to inheritance tax in the hands of Danish resident heirs, at a rate in her case of effectively 34%. The Portuguese stamp duty could not be credited against Danish inheritance tax because the Portuguese tax is a transfer tax and not strictly speaking inheritance tax. The total inheritance tax she must pay on the Portuguese house is, therefore, 44%.
7) A Belgian citizen living in Spain inherits a house in Belgium and savings in a Hungarian investment funds from his uncle who was a resident in Belgium. Belgium applies its inheritance tax to both the Belgian real estate and the investment in the Hungarian funds because the deceased was a resident in Belgium and the real property is located there. Spain imposes its inheritance tax on the heir since the heir is a resident of Spain. Hungary for its part imposes a tax on the investment assets since they are located in Hungary.
Assuming that the values of the real estate are average and the value of the investments is quite high, Belgium would apply its inheritance tax to all the assets at a level of around 68% and Spain would apply its inheritance tax to on all the assets at approximately 20%. Hungary would tax the investment at a level of around 36%. Spain would probably allow a credit for Hungarian and Belgian tax but only up to the amount of the Spanish tax due. Belgium would not allow a tax credit for Spanish tax or for Hungarian tax because Belgium only gives credit for tax on real estate situated abroad. Hungary would not allow foreign tax relief on Hungarian liquid assets. Therefore, overall taxation might amount to over 100% - 68% plus 36% on the inheritance.
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In my opinion, there is no gift greater than one that has been made especially for you. I learned this after receiving mixtapes, scarves, and a pair of socks over the years . I have treasured these gifts. They mean more to me than any high end or technological gift that I have ever received. This gift will allow me to feel a bond with my sister every time I where it and will be reminded of the love between us.
I have always admired my sister very much. She is very intelligent, she reads cool books, listens to cool music, has a great sense of humor and is in general is a very pleasant person. We did not always live in the same house growing up. To me it seemed that she lived in a world very different than my own. However, she has helped to show me that there is a lot of world out there and that you cannot let yourself to be confined by other people's expectations of yourself. Instead you have to make choices that make you happy.
In short, this is the best gift that I have ever received. I am not very knowledgeable about knitting, but I would be more than happy to post some additional pictures or ask some questions on the behalf of reader. Just leave a comment or email me at email@example.com. I will review this sweater in detail as it receives some wears during the winter.

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Ladies, it's time to say goodbye winter and hello summer as Bershka just unveiled its first-ever swimwear collection and it's looking hot, hot, hot! Fashionistas are always putting a heavy accent on their appearance and style and if you consider yourself a true fashionistas you're going to search for ways to look flawless at all times, even when lounging by the pool or taking a dip in the ocean and fortunately making the right choices as far as swim pieces go has become so much easier with cool designs like those featured in Bershka's 2013 s... Read More


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There are serious examples, of course, places where I've been stuck that have been very dire and sad — but that's not for a knitting blog. Today, it's about guacamole.
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Festive Florentines have a thin nut crust topped with chewy, honey-flavored caramel. The golden caramel is covered with sliced unblanched almonds, which are traditional here, and colorful glace fruits. The jewel-like filling sparkles through a web of chocolate zigzagged across the top.–Carole Walter
- Quick Glance
- Makes 80 1 x 1 3/4-inch cookies
- For the nut crust
- 10 2/3 tablespoons unsalted butter
- 1 1/3 cups all-purpose flour, spooned in and leveled
- 1/4 teaspoon salt
- 1/2 cup sliced blanched almonds
- For the caramel topping
- 5 1/3 tablespoons superfine sugar (or just blitz granulated sugar in a blender until finely ground but not powdery)
- 2/3 stick unsalted butter, cut into 1/2-inch slices
- 1/3 cup heavy cream
- 1/4 cup honey
- 1/8 teaspoon salt
- 1/4 cup coarsely chopped glacé cherries
- 1/4 cup coarsely chopped candied orange peel
- 1/4 cup coarsely chopped candied lemon peel
- 1 teaspoon freshly grated orange zest
- 1 teaspoon freshly grated lemon zest
- 1 cup sliced unblanched almonds
- 2 ounces fine-quality bittersweet or semisweet chocolate, such as Lindt Bittersweet, coarsely chopped
- 1/2 teaspoon vegetable or canola oil
- Make the nut crust
- 1. Position the shelf in the center of the oven. Heat the oven to 350°F (175°C). Tear a 15 x 18-inch sheet of heavy-duty aluminum foil. Invert the pan and center the foil over the pan, pressing it across the bottom and down the sides. Remove the foil, turn the pan right side up, and place the foil shell into the pan, shaping it smoothly across the bottom and snugly against the sides. Using a pastry brush, grease the bottom and sides with softened butter, taking care not to tear the foil.
- 2. Melt the butter in a medium saucepan. Cool to tepid.
- 3. Place the flour, salt, and almonds in the work bowl of a food processor fitted with a steel blade. Pulse eight to ten times, then process for 60 seconds, until fine and cakey. Using a fork, stir the mixture into the tepid melted butter and mix thoroughly. Divide into eight portions and place in the pan, pressing it as evenly as you can. Insert a dough scraper, small spatula, or the flat side of a plastic pastry comb between the dough and the sides of the pan to clean and even the edges. Bake the crust for 15 to 16 minutes, or until lightly browned and set on top. Let stand for 8 to 10 minutes to firm.
- Make the caramel topping
- 4. Place the sugar, butter, cream, honey, and salt in a heavy 2-quart saucepan. Bring to a boil, stirring gently but constantly. Brush the sides of the pot with water to be sure the sugar has dissolved, then simmer for 1 minute longer.
- 5. Mix in the candied fruits, zests, and nuts, blending well. Cook the mixture over low heat for 6 to 8 minutes, or until it begins to thicken and the caramel starts to darken. The thickness of the pot will determine the cooking time. Watch the sides of the pot to see the first signs of thickening.
- 6. Immediately pour the filling onto the warm crust and spread evenly with a large buttered offset spatula, distributing the topping as best you can. Bake the Florentines for 13 to 15 minutes, until bubbly on top and the surface has begun to brown. Do not overbake. Cool on a wire rack.
- Top with chocolate
- 7. Melt the chocolate in a water bath (note below). When the chocolate is almost melted, stir in the vegetable oil. Do not let the chocolate mixture get too hot. Keep the chocolate warm while you unmold the Florentines, gently stirring occasionally.
- 8. Lift the Florentine bar from the pan, using the foil as an aid, and place it on a cutting board or flat surface. Before you web the bar with chocolate, cut the bar in half and slide each half off the foil.
- 9. Pour the warm chocolate into a plastic squeeze bottle or an 8-inch pastry bag fitted with a #2 standard writing tip. Starting at an upper corner of one of the Floretines bars, make very fine lines at an angle, moving the pastry bag back and forth to the opposite corner until the entire surface is covered; if you wish, reverse the pattern, going in the opposite direction. Repeat with the remaining Florentines bar. Let stand until the chocolate is set, then cut into eighty 1 x 1 3/4-inch bars.
- A water bath, also referred to as a bain-marie, can be used for both hot and cold mixtures. By surrounding the food with water, the heat is cushioned and prevents the food from overcooking. In cookie baking, the hot water method is used most commonly for melting chocolate. It takes two pots or bowls to make a water bath, one large and the other smaller. For stovetop purposes, a small amount of hot water is placed in a shallow pan, such as a skillet, and heated to a simmer. Set a bowl holding the chocolate into the water. The level of the water should cover no more than one-fourth of the exterior of the inner bowl. Otherwise, the bowl may float or tip.
- Storage
- Store in an airtight container, layered between strips of wax paper, for up to 5 days. These cookies may be frozen.
Florentines Recipe © 2003 Carole Walter. Photo © 2003 Duane Winfield. All rights reserved. All recipes and photos used with permission of the publisher.
If you make this recipe, snap a photo and hashtag it #LeitesCulinaria. We'd love to see your creations on Instagram, Facebook, and Twitter.


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I've heard unlikely or obscure tunes muzak'd before...but unless the original song borrows a melody, I believe that today, I've topped everything along such lines I'd heard before: today, in a relatively upscale suburban mall, I heard a muzak version of The Bonzo Dog Band's "Canyons of Your Mind." The original is (as you can hear if you listen) obviously goofin' on Elvis, particularly his big, dramatic ballads - but, as usual with the Bonzos, is built on a solid song underlying the broad, comedic antics (including The Worst Guitar Solo In The World).
Seems as good a time as any to celebrate the Bonzos, a band that lays a fair claim to have been the main influence on Monty Python, and thereby an indirect influence on much of the comedy that follows. (In fact, Bonzos co-leader Neil Innes wrote many songs and much incidental music for the Pythons - and later went on to write most of the music for the immortal Rutles.) "Rhinocratic Oaths" is the most Python-esque song in the Bonzos' catalogue, and it demonstrates as well the peculiar warping of a particularly British strain of jazz.
The voice you hear is Viv Stanshall's (later rather well-known for the narration at the end of the first part of Mike Oldfield's Tubular Bells ("plus...tubular bells!"), itself a wry joke on the Bonzos' own "The Intro and the Outro," which features a rather odd series of, uh, guest musicians.
But let's not limit the Bonzos to inventing Monty Python: hell no, they invented heavy metal, too. Don't believe me? Listen to "Mr. Apollo" (this mix is gorilla-enhanced).
But not all is fun and games in the Bonzos' world. Neil Innes occasionally veered disturbingly toward writing genuinely affecting, moving songs - such as "Ready Mades" (covered years later by The Condo Fucks - at least I think that's the band's name...), which, among other things, tells the sad tale of a man who arrested for something he put on display. (I'm pretty sure this song takes place directly around the block from Penny Lane.)
Back to that muzak'd version: Devo sort of did this, but I always thought it'd be a brilliant idea for The Residents to hire a genuine Muzak arranger (cap'd this time because I'm referring to the actual corporation - even though I believe they've long since changed their name) to arrange several of their tracks...but making sure to preserve as many odd chords and rhythmic structures as possible. I'm pretty "Santa Dog" would sound fantastic arranged for a hundred strings and more french horns than could be drowned in the biggest Vegas fountain.
The Bonzo Dog Band:
"Canyons of Your Mind" (Tadpoles, 1969)
"Rhinocratic Oaths" (The Doughnut in Granny's Greenhouse, 1968)
"The Intro and the Outro" (Gorilla, 1967)
"Mr. Apollo" (Tadpoles, 1969)
"Ready Mades" (Tadpoles, 1969)
too much typing—since 2003
3 comments:
- Janet ID said...
...I believe they've long since changed their name
Not at all!
- James said...
"But not all is fun and games in the Bonzos' world. Neil Innes occasionally veered disturbingly toward writing genuinely affecting, moving songs"
"I Love You" from the second Rutles album (Archeology) is another great example. It's (loosely) based on "If I Fell" but can stand on it's own as an original song.
- jonderneathica said...
Bloody fantastic post! God bless the Bonzos and all who sailed with them.
I thought the Muzak Corp. changed their name to the Condo Fucks...
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Watch how to make this recipe.
Preheat oven to 375 degrees F.
Boil the noodles in salted water for about 4 minutes. Strain noodles from water. In a large mixing bowl, combine noodles with remaining ingredients and pour into a greased, approximately 9-by-13-inch baking dish.
Bake until custard is set and top is golden brown, about 30 to 45 minutes.


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LONDON (Reuters) - Debt-laden euro zone countries are exporting again — only this time it's their young workers, in an exodus some fear could intensify national debt problems longer term.
As countries on the euro zone periphery endure deep and prolonged recessions, high unemployment, severe tax hikes and state spending cuts, young people appear to be taking to planes, trains and boats again in search of work.
High levels of emigration from depressed economies have historically been emotive the world over but modern transport and communication links have changed the picture for many over recent decades. Free movement of labor within Europe has been a centrepiece of the continent's economic integration.
What's more, many view the sort of worker mobility seen within the United States as a model of what should happen between economically-diverse states in any single currency area.
The problem for the euro zone right now is that the workforce may move, but national debts don't.
And the exit of the former weakens a country's ability to solve the latter by putting a major drag on growth and tax revenues over time.
While emigration of the young unemployed can be a economic safety valve, relieving pressure on welfare benefit payments in the short term, any permanent 'hollowing out' of the workforce at a time when populations are aging could scupper efforts to reduce debt burdens, instead raising pension payments and dependency ratios.
"If the euro periphery economies, through severe austerity, are going to be economically depressed for a long period of time and their populations just walk away, how do they ever get back to fiscal sustainability?" said Citi economist Michael Saunders.
"I think the answer is they don't," he said, adding that some form of default or debt restructuring is the only likely solution to the euro sovereign debt crisis over time.
"Slashing entitlement programmes just puts you in a situation where your economy is ever weaker and more people leave," said Saunders, emphasising that working populations now need to be rising, not falling. "Unless the swing from depression to boom is very quick, migration isn't something that easily flows back."
Citi's view on the upshot of the euro crisis may not be the market consensus and the migration angle is just one part of its gloomy prognosis.
But there is no shortage of big investors unnerved by the problem.
"It's a real problem that, for example, young Portuguese unemployed leave in search of work but the debt remains just as large for everyone left behind," said Yves Bonzon, chief investment officer at Swiss asset manager Pictet.
So what's the scale of the problem to date?
Eurostat data shows that in the first half of 2012, working age populations - or those between 15 and 65 - dropped 0.1 percent year-on-year in Italy and Greece, 0.6 percent in Spain, 0.7 percent in Portugal and 0.9 percent in Ireland. Workforces in Ireland and Portugal have been contracting since 2008.
And the bulk of the new emigrants do appear to be the youngest workers. In the second quarter of 2012, for example, the 20- to 29-year-old segment of the population fell 8.8 percent year-on-year in Ireland, 4.3 percent in Spain and 3.5 percent in Portugal — bringing respective peak-to-trough declines for this age group to 25 percent, 17 percent and 18 percent.
Saunders at Citi reckoned these declines in populations in their 20s are "extraordinarily large", well in excess of those seen in the eastern European countries that joined the European Union in 2004. The drop in Ireland's 20- to 29-year age group in 2011, at 8 percent, exceeds that seen for this age group in any EU country in the last 40 years, he added.
But are the numbers as bad as they seem and do they necessarily herald future national default or restructuring?
If migrants return quickly is the problem solved? How much of the scale of the recent exit was merely a reversal of huge movements of young workers from eastern Europe post-2004? Spanish statistics, for example, show the biggest destinations for emigrants from Spain in 2011 were Romania and Morocco.
Eurostat, too, shows emigration of recent years only partly reverses the influx to these economies during the boom years. Ireland's workforce increased 1.8 percent a year on average in the 19 years to 2009.
Lorcan Roche Kelly, chief Europe strategist at Trend Macrolytics LLC in County Clare in Ireland, points out that total net migration flows into Ireland between 1996 and 2009 were about half a million and about 100,000 have left since then.
He also said migration of young adults in their 20s to areas of plentiful work was now very fast and flexible, unlike more traumatic and opened-ended historic episodes of high emigration.
What's more, Roche Kelly reckons the issue of leaving debts behind argues strongly in favour of some debt mutualisation in the euro zone, rather than default or restructuring, not unlike the U.S. where most debts are held at a federal rather than state level.
"If you want a centralisation of the labor market, which is a definite goal of the euro area, you also have to have a parity of debt across borders," he said.
Editing by Ruth Pitchford


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As a Microsoft Software Developer Network subscriber I visit Microsoft's MSDN site on a daily basis. I am quite fond of the collection of pages and downloads that Microsoft provides us, but since the beginning I've encountered numerous surprises. These encounters were sometimes like receiving a box of chocolates, while others were akin to a cold "dear john" letter. The MSDN subscription model changes for Microsoft's new Team editions have brought the most surprises in the past 6 months.
Last week I tried to view the MSDN shipment contents for a particular date range and encountered one of those little surprises. When I used the search at the Shipment Contents page it failed to produce any results. The only hint I received to help me in my situation was a subtle error message that incorrectly guided me through an endless fruitless loop. The problem was that the new Team subscriptions weren't included in the drop down list, but the error message told me that I was supposed to select it. I see, playing hard to get, I thought. I tried the gentle approach and attempted another search thinking there was a hiccup on my end. After that turned up nothing, I decided to try every possible combination of drop-down menus which again turned up nothing. I simply could not please my lovely MSDN, and she gave me the cold shoulder.
I'm no Dr. Phil but I know that it is beneficial to discuss your relationship woes with someone you trust. That said, I decided to ask my fellow M-dollar brother Matt Mondok how his MSDN relationship was going. However, instead of crying on his shoulder, he did the crying and was about ready to divorce MSDN. It turns out that the new File Transfer Manager sent his PC packing, when it filled up his hard drive with multiple copies of the same DVD ISO. That bitch!
After realizing my issues weren't so bad after all, I decided to give my search another go. After all, it's unconditional love right? Today I looked on the site and much to my amazement they have fixed the problem. I'd like to say that I'm an incredibly important guy and that when I have problems people get right on it. More than likely the reality is that a lot of people encountered the same problem as I did, so they were forced to address the issue promptly. Not exactly what I would call a healthy relationship but the honeymoon is over anyway.


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Confession time: We definitely tuned into the People's Choice Awards to drool over the fashion. But while we were shamelessly ogling other women, our attention kept being diverted to all the tats on the red carpet. And there were puh-lenty of them.
Miley Cyrus, Demi Lovato, Lea Michele, Katie Cassidy, and Ashley Tisdale were just a few of the celebs who donned gorgeous dresses that showed off their ink. They looked fabulous and the whole tattoos-as-accessories thing somehow works at a dressy event when you're a famous actress or rock star. But, as much as we love tats, we realized that flashing them at a wedding or swanky soiree when you're a non-celeb doesn't quite translate—especially if there will be older people at the event who just don't get the allure of body ink.
Our advice: If you've got a wrist tat, cover it with a few form-fitting bracelets when you go out. Got one on your back? Opt for a dress that conceals your art or, if it's small enough, use a full-coverage concealer (we like Make Up For Ever) and follow it with dusting of loose powder. Ditto for ankle tattoos.
Obviously, your ink is a part of you and if you want to show it off, you totally should. But if you want to avoid potential judge-y looks from your guy's great-aunt at his cousin's wedding, it might be best to cover up.
Do you cover your tattoo at dressy events?
Photo: Jon Kopaloff/FilmMagic


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Kyle Herbet
Dragon Ball Z Kai: The Final Chapters to Premiere on Toonami
In addition to the previously reported Dragon Ball Super news, Funimation has also announced that English Dub of the Buu Saga of Dragon Ball Z Kai will also be airing on Toonami. The Buu Saga will be going under the name Dragon Ball Z Kai: The Final Chapters and will premiere on Toonami on January 7 at Midnight EST. Funimation also provided a synopsis for the series. Seven years have passed since Cell's defeat, and the Z Fighters have returned to normal life. Goku has continued his training in the Other World, Krillin has gotten married, and Gohan has his hands full attempting toRead More
Dragon Ball Super Dub to Premiere on Toonami
Funimation has recently announced that the English Dub for Dragon Ball Super will be airing on Toonami. The series will debut on January 7, 2017 at 8 p.m. and 11:30 p.m EST. The series will start with Season One, which consists of 26 episodes and will features the Battle of Gods and Resurrection of F story arcs. New episodes will premiere every Saturday. The CEO of Toei Animation, Masayuki Endo, had this to say about the Toonami premiere of the series. ""Dragon Ball Super" is more than the latest adventure in the Dragon Ball saga – It's a collaboration between theRead More
Funimation Announces Dragon Ball Super Dub Cast
Funimation has recently announced the Dub cast for Dragon Ball Super. The cast will consist of many returning voice actors such as Sean Schemmel (Goku), Christopher R. Sabat (Vegeta), Sonny Strait (Krillen), Jason Douglas (Beerus), Ian Sinclair (Whis), and more. Mayasuki Endo, president of Toei Animation Inc. had this to say about the project. "We are excited to welcome back our many friends and talented newcomers in making 'Dragon Ball Super' as special as it can be for fans across the U.S." said Masayuki Endo, President of Toei Animation Inc. "Funimation has been a fantastic partner in shapingRead More


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Displaying active committee roster as of 05/24/2019. Last retrieved on 05/24/2019. Members can log in to view full contact information for committee members.
The National Institute Planning Task Force consists of six members appointed from the ALSC membership at large and led by two committee co-chairs. (2 co-chairs + 4)
Established at the request of the ALSC Board of Directors.
Get Involved
ALSC and ALA value committed and active committee members. Qualified ALSC members are welcome to volunteer to serve on ALSC's committees. Committee members must have an interest in the work of the committee; be able to attend Annual Conferences and Midwinter Meetings to participate in the meetings and activities of the committee; and be able to work between conferences via e-mail and ALA Connect. Express your interest in serving on this or other ALSC committees by filling out an ALSC committee volunteer form. Depending on the committee, appointments take place either in the spring or fall. Accordingly, committee service begins either following Annual Conference or Midwinter Meeting.


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Welcome to Stevens Park Golf Course
Stevens Park Golf Course is now open and ready for play! Enjoy a totally new golfing experience being referred to as the "Little Augusta" of North Texas within the familiar settings of this classic design.
The complete redesign of Stevens Park Golf Course was completed in 2011 by Colligan Golf Design, based out of Arlington, Texas. Owned by celebrated architect, John Colligan, and under the design team-lead of Trey Kemp, Stevens Park Golf Course has become the premier public golf destination in the Dallas/Fort Worth Metroplex.
Highlights of the project include the complete renovation of all 18 holes with new tee boxes, fairways, greens, and 38 new sand bunkers. The new design features Mini Verde putting surfaces, Premier Tif fairways, Tifton 10 rough grass and an expanded short-game practice area. Over 900 new trees were added throughout the golf course along with 2,000 knockout rosebushes to enhance the beauty of the course and compliment the surrounding Kessler Park neighborhood. The finished redesign also features 5 sets of tees: Juniors, Ladies, Seniors, Men and Championship play.
This facility is open to the public to provide an enjoyable golf experience to everyone. Located just west of downtown Dallas, Stevens Park is convenient to both DFW International Airport and Love Field Airport. Easily accessible via the nearby freeways, Stevens Park is just minutes from the American Airlines Center, Cowboy Stadium, Arlington Stadium and the Cotton Bowl.


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A little blog about life, family, food, and living in the beautiful Pacific Northwest
Sunday, September 21, 2008
New Tricks Beef Stew
Who says you can't teach an old dog new tricks? How about an old cook? While I don't exactly qualify as old (not yet anyway), I do qualify as a cook who learned something new today! By now, most of you know that my littlest sous chef can't eat anything prepared with wheat. This dietary adjustment has actually been okey dokey for us. With open minds, we've tried all sorts of new and different cuisines, and have approached it as an adventure. We've also taken a good look at our tried and true favorites, and have adapted the recipes to accommodate the absence of Mr. Gluten. It's gone swimmingly well. Have you ever adapted one of your tried and true recipes?
Take today's culinary delight ... good ol' beef stew. I've made beef stew year after year for as long as I can remember. It's one of those old time favorites that families all across America like to dip a spoon into once the weather starts to turn cold. With all the veggies and meat, it's a hearty meal that warms you from the inside out. We've always liked ours served with hot buttermilk biscuits, and maybe a basic salad. How do you eat your beef stew?
Today the dawn arrived with clouds and cool air, so it was the perfect venue for beefy stew. In the past, I've made this traditional cool weather staple by first opening up the flour bin, and spooning out the powdery stuff for both dusting the meat and then whipping up a batch of buttermilk biscuits. That plan no longer works, but this new plan fit the bill splendidly. While I still like the traditional method, I found this method to be just superb ... full flavored, great texture, and in no way a "substitute" for the real thing. This was the "real" thing and it was devoured in no time flat. Now that this cook has learned a new trick, we'll be eating this again and often.
New Tricks Beef Stew
2 lbs cubed stew meat
2 Tablespoons canola oil
1 onion diced large
2 garlic cloves, minced
6 carrots, sliced in large bite sized chunks
4 potatoes, 3-1/2 cubed large, remaining 1/2 cubed small.
4 oz red wine
1 15 oz can reduced sodium chicken broth (Yep, that's chicken. I like Swanson's.)
1 26 oz carton beef stock (New from Swanson)
1 15 oz can reduced sodium beef broth (Again, I like Swanson's.)
2 Tablespoons parsley
1/2 teaspoon thyme
1 teaspoon Lawrey's Montreal Steak Seasoning
1 small shake red pepper
couple grinds sea salt and black pepper
In a large dutch oven, heat the oil on medium high. Add the stew meat and brown on all sides. Add the onion and stir. Cook for a couple minutes until the onions start to wilt. Add the garlic and carrots. Stir around and cook for just a couple minutes. Add the chix broth, beef stock, and red wine. Mixture should boil rapidly immediately. Turn down the heat, and simmer uncovered for about 15 minutes. Cover and cook for about 1 hour. Uncover, and add the beef broth. Cover and cook for about 45 more minutes. Uncover, add the potatoes, recover and cook for 15-20 minutes. Uncover and add all the seasonings. Recover and cook for another 10-15 minutes. Meat should be extremely tender. The small cubed potatoes should have melted away and thickened the stew quite nicely. I was thinking about adding a corn starch slurry, but it wasn't needed at all. The potatoes did a great job as a thickener. See how thick this is?
Note: I didn't add any peas or celery because I didn't have them. Adjust the veggies as you see fit. Next time, I want to borrow Marjie's idea and use sweet potatoes, too. Hey, that'd be another new trick for this cook!
We served ours with gluten free creme biscuits from Whole Foods. For you gluten eaters, serve with your favorite hearty bread or biscuit, or even better, beer bread biscuits!
Have you tried making an old recipe in a new way? How'd it turn out? Would love to hear about it!
25 comments:
- doggybloggy said...
lip smacking good
- September 21, 2008 at 5:33 PM
- Bellini Valli said...
Yes if the potatoes are cooked long enough they will thicken the stew....brilliant:D
- September 21, 2008 at 6:21 PM
- Swati said...
Lovely rich red color!!
- September 22, 2008 at 2:26 AM
- Marjie said...
I grate my potatoes, and they thicken the stew up wonderfully. I never use flour in stew! When everyone's home, about 6 dozen baking powder biscuits does it for us! Yeah, that's a lot of mixing and shoveling onto baking sheets, isn't it?
How's the little one feeling? Has anyone else managed to avoid the first cold of the school year?
- September 22, 2008 at 6:38 AM
- Pam said...
We had perfect stew weather this weekend. There is something so comforting about making (and smelling) a big pot of stew. Looks delicious! Hope your little one is feeling better.
- September 22, 2008 at 7:04 AM
- Grace said...
i'll bet you've all kinds of cooking tricks up your sleeve! using taters to thicken is a stroke of genius--thanks. :)
- September 22, 2008 at 8:47 AM
- Cheryl said...
That looks really yummy, makes me want to make it today!!!!! I am an old dog, once I find something I like, (like my husband) or a recipe I dont change a thing!
- September 22, 2008 at 8:54 AM
- Bridgett said...
Wow, Paula, I didn't know your little one couldn't have gluten. Where have I been? ha ha. This looks like a perfect adaptation of the tried-and-true. It is so thick and I can just smell it from here. Drooling is not pretty but I can't seem to help myself right now!
- September 22, 2008 at 9:05 AM
Hi Paula,
That stew looks delicious! Another way that I thicken stews is by "baking" it in a cast iron enameled pot, like Le Crueset, in the oven, low heat (250-275) for up to 4 hours. The sauce slowly concentrates and thickens. Although I do use a little flour you could try tapioca. I even "bake" my sauerkraut that way!
The house smells wonderful too!
- September 22, 2008 at 10:13 AM
- Paula said...
Hi All!
Doggybloggy: Such a fun blog name you've got there! It was quite lip smakin' good!
Bellini Valli: I was almost "proud" of the potatoes and the thickening job they did!
Swati: It did develop a lovely, rich color!
Marjie: You need one of those industrial sized ovens! Why didn't I think to grate the potatoes! Great idea for next time! She's better today; now her brother has it. UGH! Hello to the boys!
Pam: I wasn't to happy to see the rain yesterday, but the stew made it all better! My gal is feeling better!
Grace: Somehow I fear my tricks are more along the lines of Bullwinkle's ... nothin' up my sleeve!
Cheryl: Your hubby's a lucky guy ... with all those recipes of yours, you feed his quite well!
Bridgett: Yep, she's been gluten free for almost 6 months now and it was the best health decision we ever made!
Annette: HI!! How's homeschooling going this year? I would LOVE to have a Le Crueset pot! In fact, I just dropped a direct hint for that as a future present! I've been eying them for years. Martha Stewart has come out with some, too, but I don't know how they compare! Thanks for visiting!
- September 22, 2008 at 10:27 AM
- mikky said...
thanks for sharing your recipe... will give this a try soon for hubby... :)
- September 22, 2008 at 10:30 AM
- Deborah said...
Oooh, that would be the perfect stew for a chilly night! And how wonderful that you were able to adapt it!
- September 22, 2008 at 11:46 AM
- Peter M said...
Ahhh, nice flavour twist with the Mtl. seasoning!
- September 22, 2008 at 12:04 PM
- The Blonde Duck said...
Beef stew never gets old. I redid my mom's chicken chilli last week. It was great!
- September 22, 2008 at 12:06 PM
- Jeena said...
This is so wholesome rustic and delicious! I bet the beef was so tender, just fabulous.
I always cook old recipes in new ways. :-D
- September 22, 2008 at 12:56 PM
- Pam said...
Yum! The cool mornings are making me want soups and stews.
- September 22, 2008 at 1:31 PM
- RecipeGirl said...
I made up some chili the other night, but I've been dreaming about stew too! Looks terrific, and I would say that sweet potatoes would be a nice addition!
- September 22, 2008 at 1:44 PM
- Gloria (Canela) said...
Paula this look absolutely tasty! xGloria
- September 22, 2008 at 3:17 PM
- noble pig said...
I can't wait to get some cooler weather so i can make stew. Can you believe it's 90 here today! UGH! I want stew, mother nature is not cooperating.
- September 22, 2008 at 4:39 PM
- Jan said...
That looks absolutely delish, Paula. In England, it's traditional to serve beef stew with dumplings.
- September 22, 2008 at 4:40 PM
- Proud Italian Cook said...
I have a taste for a big pot of stew but for some reason the weather is around 80 and will be all week, so its too hot. But when it cools off I'll be back. I think I might try the sweet potato thing. Sounds like a nice twist!
- September 22, 2008 at 6:50 PM
- Paula said...
Hello and happy autumn all!
Mikky: My hubby liked it, hope yours will too.
Deborah: It really is perfect cold weather food!
Peter: I love Montreal Steak Seasoning; I may need to buy the Costco sized container!
Blonde Duck: Chicken chili sounds fab!
Jeena: I love reading all of your recipes! You've got a great collection of gluten free stuff!
Pam: The cool mornings have me rethinking breakfast foods. Time to switch from iced tea to hot tea!
Recipe Girl: I don't know why I don't use sweet potatoes more. We love them, but only have them during holiday season!
Gloria: Hola! It was really quite good.
Noble Pig: 90's! Wow! We might get one more "hurrah" out of mother nature before the rain returns, then it's drizzle city for months.
Jan: Oooh, dumplings would be sooo good with beef stew! I am going to try your Shepherds/Cottage Pie soon!
Proud Italian: You're getting the warm weather we had last week! It's starting to feel like fall with the leaves starting to drop off and the cool mornings/nights. I miss summer!
- September 22, 2008 at 10:00 PM
- Jude said...
Your closeeup photos are drool worthy. this is going to be great for the cold weather up ahead.
- September 23, 2008 at 11:28 PM
- Kevin said...
Nice looking beef stew. It is getting time for comfort food like beef stews.
- September 30, 2008 at 7:43 PM
Who knows where to download XRumer 5.0 Palladium?
Help, please. All recommend this program to effectively advertise on the Internet, this is the best program!
- November 21, 2009 at 8:20 PM


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Term: Assonance
Assonance is the repetition of vowel sounds in words that are close to each other - this also includes diphthongs. Like alliteration, it is the sound rather than the letter used that is important.
When the speaker of John Betjeman's 'A Subaltern's Love Song' says "westering, questioning settles the sun / On your low-leaded window", the line is bound up with assonance on the e sound; like the strong alliteration and rhyme throughout, this adds to the jaunty music of the poem. More subtle is Adrienne Rich's use of the technique in the opening of 'For This', where the vowel sounds of "stir the nerves" are woven together with those of "letters from the dead" and "skeletons and petals".


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Teacher resources and professional development across the curriculum
Teacher professional development and classroom resources across the curriculum
Students select objects in the classroom and measure their circumference and diameter. View Video
Students explore fractions through a story, "fraction strips", and a game with a number cube. View Video
Working with geoboards helps students reach a better mathematical understanding of the concept of "half." View Video
In this estimation lesson, students are asked to predict and record how many scoops of cranberries fit into a jar. View Video


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Kettlehouse Manager Responds to City Council's Decison to Limit Taproom Hours
At Monday night's (Feb. 4, 2013) Missoula City Council meeting, the council approved a beer and wine permit for Kettlehouse Brewing Co.'s Myrtle Street location. However, that approval came with some unique strings attached.
The council decided that Kettlehouse, a Missoula brewery with two locations in the city, must close its Myrtle Street location each night by 10 p.m. in order to be approved for a beer and wine permit.
"I see where they're coming from, but I believe it is unprecedented in this town that they would single out one licensee," said Kettlehouse manager Tim O'Leary.
The permit was requested with the intentions of growing the wholesale side of the business. O'Leary is able to get around the limits state laws place on the production of breweries by separating the taproom from the production area. The plan is to have the taproom function as a bar under a beer and wine license instead of as a microbrewery.
"They did vote to approve our use," O'Leary said. "I thank them for that. But, with what I think is an onerous restriction on the license holder, which is my mom. She might fire me as general manager for making my first bad business decision. I agreed to close at 10. Practically, we probably were going to close at 9:30, but to have a government entity tell you your hours... it's just another bag of bricks as I like to say, another burden to carry."
The limitation on store hours was supported by some city council members who argued that it was necessary because of the close proximity to a residential area.
O'Leary says the extra strings attached to the license were "unnecessary" because he would have likely closed up before 10 p.m. anyway. He says he likes the moderation that comes with an early closing, but questioned the need of the city council to single out Kettlehouse.
Tim O'Leary:
O'leary says that the Kettlehouse will press on and that a third location in Missoula is likely by next summer.


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An impressively long line of classic lowriders from throughout Southern California and beyond joined the funeral procession that began at St. Alphonsus Catholic Church in East Los Angeles and ended at Rose Hills Memorial Park in Whittier.
On a flatbed truck behind the hearse at the head of the parade Feb. 5 was one of the icons of the lowriding world: "Gypsy Rose," a fuchsia-colored 1964 Chevy Impala whose body is adorned with hand-painted, multihued roses and whose hot-pink interior includes swivel seats in the front and a cocktail bar and two small light fixtures in the back.
It was a fitting sendoff for the car's owner: pioneer East Los Angeles lowrider Jesse Valadez, a founding member and a longtime early president of the Imperials Car Club, who died of colon cancer Jan. 29 at his home in East L.A. at age 64.
"That was out of our heart, because the Imperials are still together," Valadez's brother, Armando, who co-founded the car club in 1965, said of the funeral procession of hundreds of cars.
"We figured Jesse was president for the longest time," he told The Times this week, "so we were going to give him the honor, and there were a lot of car clubs there to pay their respects because Jesse was a legend of the lowriders."
As was Gypsy Rose, whose fame grew beyond lowrider circles in the 1970s, when Valadez was seen driving it in the opening credits of "Chico and the Man," the popular Freddie Prinze sitcom set in East L.A.
"Jesse was the godfather of lowriding," said Mike Rivera, a former Imperials Car Club member and former club president. "That's how respected he was. Even without the Rose, they knew who he was."
Valadez's car, which also was seen in the 1979 movie "Boulevard Nights," was one of the highlights of "La Vida Lowrider: Cruising the City of Angels," an exhibit that opened in 2007 at the Petersen Automotive Museum in Los Angeles.
In an article on the exhibit, The Times' car critic Dan Neil wrote "Born of Mexican pride and defiance after World War II, lowriding — a customizing trend in which cars are lowered onto their suspensions, reupholstered and extravagantly painted — has become a quintessentially American tradition."
And Valadez, Neil wrote, "was among the first to attempt to bring connoisseurship to the hobby with the sumptuous, and expensive, paint scheme on his car."
"Jesse just took it to a different level," Rivera said. "There was nobody in the lowrider scene at that time that could even touch him."
Rivera, who grew up in East L.A. not far from the Valadez family, was 10 when the Imperials Car Club started in 1965. He recalled cleaning, dusting and waxing members' cars "just to hang around with the club."
"I told Armando in the church [on Saturday] that back when I was a kid we didn't have too many superheroes. We had Batman and Robin and Superman and a few others. But I said, 'You guys' — Armando, Jesse and another brother, Art — 'were my superheroes.' "
Jesse Valadez, who served as president for 15 years during the 1970s and '80s, was voted back in as president of the club late last month.
"He was a mentor to everybody," said Rivera, who joined the club in 1973. "He always had new ideas about what to do with your car. Not to mention the advice he'd give to everybody. He was wise for his age."
During their heyday in the 1960s and '70s, members of the Imperials Car Club would join other lowrider clubs cruising Whittier Boulevard between Atlantic Boulevard and the 710 Freeway.
But members of the Imperials Car Club weren't just about cruising and entering car shows, Rivera said.
They performed community service, including painting over graffiti, holding canned food drives for the church where they held their meetings and raising money via small car shows to give to needy families during the holidays.
"That was during Jesse's reign as president," Rivera said. "He wanted to give back to the community."
Rivera said one of the main requirements of the club was that members could not be affiliated with any gang. And the soft-spoken Valadez "always wanted to keep the peace" whenever there was conflict between car clubs, Rivera said.
"We always got along with everybody," he said. "Jesse made sure of that."
Born in Nueva Rosita, Coahuila, Mexico, on May 1, 1946, Valadez and his family moved to San Antonio in 1959 and then to East L.A. about two years later.
Valadez owned an auto upholstery shop in Garden Grove for many years.
In addition to his brother Armando, he is survived by his wife, Rosanne; a son, Jesse Jr.; two daughters, Candice and Cindy; and another brother, Gilbert.
Valadez, whose casket was painted fuchsia with multicolored roses to resemble the Gypsy Rose, bequeathed his dream car to his son.


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MagiKote Surface Coating for Styrofoam
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In the Sims 3, players will experience freedom which will inspire you with endless creative possibilities and amuse you with unexpected moments of mischief! Create unique Sims and control their lives. Customise everything from their appearances to their personalities to their homes. Then, send your Sims out to explore new locations around town. Go online to download exclusive content, show off your creations, share Sims and memories, IM friends, and more. With all-new quick challenges and rewarding game play.
Lowly Worm
PC Games
The Sims 3 is a welcome addition to the franchise that has been around for so long. This is a much improved version that is compelling, fun, and liberating compared to the others.
Presentation is fantastic and just as expected. The player does not get the feeling that the developers let them down. There is still the same humour and the same challenges. Graphically there nothing technologically revolutionary here and there is not much difference between this version and the previous one. However, they still come out believable and are reminiscent of a surreal version of The Truman Show.
Now for the language, well, let's just say that Simlish is still the standard and the music is much better. Good news is the music is nowhere near annoying. The music has been revamped giving it more energy and sounds more exciting that fits the new game to a T. the background music, much improved again, is also a welcome relief. Whoever chose the soundtrack had good taste.
The performance of the game is smoother even on a high end PC. There are no hiccups even when the graphics get to an overwhelming level. The gameplay offers a wider scope compared to the other versions, however, as mentioned, there is not much innovative differences between the versions. But this does not affect the gameplay at all. The appeal to the fans continues to be positive and this is the surprising part. There is more content in The Sims 3 than the other versions. This only improves on the review which is positive in every aspect.
The online game is also much improved on The Sims 3 compared to the others. But it is important to take a visit to the official Web site and access The Exchange where the gamer can download the contents like The Store which is the place to buy the furniture and make some transactions. The player can also create their own Sims blog through this site, although they make no impact on the game itself.
Now it could be quite disconcerting at times when the player gets to see their Sims acting more lifelike compared to the other versions. The Sims seems more natural looking. It can be amazing to take the Sims off to the beach, watch the day go by and simply laze around. The buildings look well designed too; there are details there which still completely surprise me. There are some bookshops where the player can zoom in read the books placed on display in their windows.
The older versions did not allow the player to go to other homes and interact with the other Sims. The Sims 3 does. Now some may say that the characters are not as cool as the previous ones, I disagree. The old Sims had features which were very sharp and angled, too much of a Sim. However, this newer version is for me, much improved. The features of the Sims are much softer and the curves rounder. This is so much more appealing than the sharp angles.


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Patty Rosborough
Patty is a top New York City comedian with a long list of credits including headlining at the Montreal Just for Laughs Festival, the BBC's "The World Stands Up", VH1, Showtime, and co-hosting Comedy Central's "Short Attention Span Theater" with Jon Stewart. She is the winner of the Bud Light Ladies of Laughter Comedy Competition and is currently touring theaters with the comedy show, Four Sides of 40. You can follow her breathless, frenetic, and shamelessly uninhibited performances through every major club throughout the country.


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Partnership to Ensure Educational Reform (PEER)
The purpose of the Partnership to Ensure Educational Reform (PEER) consortium is to coordinate ongoing cooperation, collaboration, and communication between area public school divisions, John Tyler Community College, and the community-at-large in order to assure excellence in academic and career education for all students throughout the consortium's diverse service region.
The PEER consortium recognizes that the diversity of the school systems and communities involved in this initiative is a great strength and that accomplishing this purpose depends on the commitment and participation of faculty, counselors, and administrators of secondary and postsecondary schools; representatives of area businesses and industries; and students and parents. Consequently, rather than focusing on how each community will structure, promote, implement, and evaluate educational reform at the local level, the consortium serves as a resource to support the reform process in the following ways:
- By providing leadership to curriculum restructuring initiatives at the secondary and collegiate level.
- By developing articulated Career Pathways or programs of study that begin in high school and continue through an associate or baccalaureate degree, a journeyworker's license, a postsecondary-level industry certification, or state licensure. Features include college credit earned during high school through dual enrollment courses and/or industry-recognized certifications and assessments, early college placement testing, work-based learning experience, career coaching, and more.
- By facilitating regional alliances between education and business aimed at enhanced communication and ongoing review and definition of the educational needs of the next generation of the workforce.
- By providing professional development opportunities for teachers, counselors, and administrators responsible for implementing reform.
- By promoting the broad goals and accomplishments of the consortium throughout the service region and by assisting school divisions with the development of their own public relations and marketing initiatives designed to increase awareness of educational reform within their local communities.
Learn more about PEER:
PEER Partners
For more information:
Suzan Marshall, PEER Consortium Coordinator
PEER Consortium Office
John Tyler Community College
800 Charter Colony Parkway
Midlothian, VA 23114
Get More Information:
PEER Consortium Office
Suzan Marshall, PEER Consortium Coordinator, firstname.lastname@example.com


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Sheet music downloads have become the preferred method of acquiring classical music repertoire. Created by professional musicians, EveryNote.com presents classical sheet music download of over 20.000 popular and hard-to-find music scores over 1000 composers. A major Internet provider of classical sheet music files download online, EveryNote.com offers the largest and most complete digital sheet music download library on the Web in the world. Instantly download, view and print your favorite classical music score. Everynote.com currently offers thousands of classical music compositions for Piano, Violin, Cello, Flute, Clarinet, Classical Guitar, Voice, Chamber and Choral music.Many more instruments, composers, genres added every day! EveryNote.com has been featured in The New York Times, Globe and Mail, Musical America and many other publications.
Thomas Augustine Arne
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Thomas Augustine Arne, a British composer, is best known for his patriotic song Rule, Britannia. Arne also composed a version of God Save the King, which became the British national anthem. Arne was the most important British theatre composer of his time. He worked mostly at Drury Lane and Covent Garden. Arne composed over 90 stage works, including plays, masques, pantomimes, and opera. Arne was the first composers to have successfully used the copyright law.
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September 6, 2011
Peter Koetters
Theme: Pigtails — The first word of each theme answer can follow the word "pig" in a familiar phrase.
Theme answers:
- 18A: *Typical Valentino roles (LATIN LOVERS).
- 59A: *Cold War symbol (IRON CURTAIN).
- 3D: *Quaint means of communication? (PEN AND PAPER).
- 5D: *Was in charge of (HEADED UP).
- 26D: *To whom "Howdy, stranger" is often said (OUT-OF-TOWNER).
- 40D: Girlish hairstyle (and what the starts of the answers to starred clues are?) (PIGTAILS).
Oh wait, I also paused at [39A: Cheesecake on a wall]. My mind went completely blank on this one. "Why the hell would anyone have cheesecake on a wall? Is it a painting of cheesecake? Was somebody angry?" No, cheesecake in this case refers to, well … I'm not sure exactly what it refers to, but it has to do with a picture of a sexy person pinned up on your wall, also known as a PIN-UP.
Several cute "?" clues today. My favorites:
- 63A: Org. for piece lovers? (NRA).
- 28D: What keeps bloomers up? (STEMS).
- 60D: Microsturgeons? (ROE).
Crosswordese 101 Round-up:
- 15A: Grape grower's prefix (OENO-).
- 26A: Western treaty gp. (OAS).
- 35A: __ Mountains: Eurasian border range (URAL).
- 37A: Mozart's "Così fan __" (TUTTE).
- 65A: Wheel attachment (AXLE).
- 66A: Aussie runner (EMU).
- 12D: Suffix with musket (-EER).
- 60D: Microsturgeons? (ROE).
Everything — 1A: Tuck's partner (NIP); 4A: Carpet type (SHAG); 8A: Summer brew (ICE TEA); 14A: Stuff to be smelted (ORE); 15A: Grape grower's prefix (OENO-); 16A: "It's unnecessary" ("NO NEED"); 17A: Word with marked or masked (MAN); 18A: *Typical Valentino roles (LATIN LOVERS); 20A: Declared (STATED); 22A: Itch scratchers (NAILS); 23A: Full sets of chromosomes (GENOMES); 25A: Potpie piece from a pod (PEA); 26A: Western treaty gp. (OAS); 29A: It's up when you're angry (DANDER); 31A: Safe and sound (UNHURT); 33A: Race circuits (LAPS); 35A: __ Mountains: Eurasian border range (URAL); 37A: Mozart's "Così fan __" (TUTTE); 38A: Med school subj. (ANAT.); 39A: Cheesecake on a wall (PIN-UP); 41A: Crane component (BOOM); 42A: Conveyed, as water through a main (PIPED); 44A: Centers of attention (FOCI); 45A: Corp. money VIPs (CFO'S); 46A: Audiophile's setup (STEREO); 48A: Bothers persistently (NAGS AT); 50A: Musical ability (EAR); 51A: English channel, briefly (BBC); 53A: Swing by for a visit (STOP OFF); 56A: Former CBS News anchor Couric (KATIE); 58A: Response (ANSWER); 59A: *Cold War symbol (IRON CURTAIN); 63A: Org. for piece lovers? (NRA); 64A: Poses (for) (MODELS); 65A: Wheel attachment (AXLE); 66A: Aussie runner (EMU); 67A: Pint-size (PEE-WEE); 68A: For fear that (LEST); 69A: Free (of) (RID); 1D: Chinese menu assurance (NO M.S.G.); 2D: Hopping mad (IRATE); 3D: *Quaint means of communication? (PEN AND PAPER); 4D: Like vows (SOLEMN); 5D: *Was in charge of (HEADED UP); 6D: Picnic crasher (ANT); 7D: Enter (GO IN); 8D: Taking the place (of) (IN LIEU); 9D: Car radiator need (COOLANT); 10D: They may be self-sealing: Abbr. (ENVS.); 11D: Kickoff aid (TEE); 12D: Suffix with musket (-EER); 13D: Spots on TV (ADS); 19D: Cat's pause? (NAP); 21D: Place for Pop-Tarts (TOASTER); 24D: Letter flourish (SERIF); 26D: *To whom "Howdy, stranger" is often said (OUT-OF-TOWNER); 27D: Threepio's buddy (ARTOO); 28D: What keeps bloomers up? (STEMS); 30D: Talked a blue streak (RAN ON); 32D: Wheel covers (HUBCAPS); 33D: Run out, as a subscription (LAPSE); 34D: Santa __ racetrack (ANITA); 36D: "Star Wars" mastermind (LUCAS); 40D: Girlish hairstyle (and what the starts of the answers to starred clues are?) (PIGTAILS); 43D: Fiasco (DEBACLE); 47D: More than right, in triangles (OBTUSE); 49D: Shakespearean verse (SONNET); 52D: Columbus in N.Y.C. or DuPont in D.C. (CIR.); 54D: Nuclear pioneer Enrico (FERMI); 55D: Hoax (FRAUD); 56D: Was aware (KNEW); 57D: List-ending abbr. (ET AL.); 59D: Little devil (IMP); 60D: Microsturgeons? (ROE); 61D: Poem of praise (ODE); 62D: Logger's tool (AXE).


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Michael Chernow & Daniel Holzman
New York chefs Michael Chernow and Daniel Holzman of The Meatball Shop show the hosts how to cook up the perfect meatballs and accompanying dishes, Wednesday, September 11, 2013 on the CBS Television Network. Michael Chernow, from left, Sheryl Underwood, Daniel Holzmanr and Julie Chen, shown. Photo: Lisette M. Azar/CBS ©2013 CBS Broadcasting, Inc. All Rights Reserved.


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Sierra Monitors' Sentry Gas Detection System
Portable monitors can only protect the individual wearing the monitor and are not capable of protecting the entire plant or to protect areas where personnel are not present. Fixed gas detection systems are necessary for these areas.12/24/2012
ARC Releases ARC STAR
ARC STAR - Supplier Selection Service guides users through a step-by-step process selecting and evaluating suppliers and their products against specific application and cultural requirements.11/26/2012
Stealth.com Opens New Webpage for Little PCs
Stealth.com Inc. (Stealth Computer) a leading ISO 9001 manufacturer of industrial rugged computers and peripherals has launched a new version of its LittlePC.com website created to accommodate the growing market demand for SFF (Small Form Factor) computers.11/05/2012
Krohne Receives 2012 Flow Control Innovation Awards
Krohne has been named among the 2012 Flow Control Innovation Awards winners for the new technology in the Viscoline Inline Viscosity Measurement Instrument10/24/2012
Danfoss Now Offers Online Portal to Easy Configure and Purchase Industrial Fluid Controls
Danfoss launched their new website DanfossDirect making it easier for their customers to configure and purchase industrial valves, coils and accessories.10/17/2012
Endress+Hauser Partners With Thomas Industrial Network to Build CAD Llibrary
Endress+Hauser, a worldwide supplier of industrial measurement and automation engineering, has selected Thomas Industrial Network, industry's leading product information and technology provider, to develop a full CAD library of its devices, making it easier for engineers and design houses to do business with the company.10/09/2012
Calibration Excellence: Connecting Beamex CMX Calibration Software to Emerson's AMS Device Manager
Beamex and Emerson have partnered to offer Calibration Excellence, a best-in-class solution for managing calibrations.10/05/2012
FCI's FLT93 Series FlexSwitch Brochure
Ideal for Plant Applications In Oil/Gas, Chemical, Food/Beverage, Pharmaceutical, Wastewater Treatment and More09/28/2012
PAS authors honored by ISA
Alarm Management: A Comprehensive Guide, Second Edition sold the most units of any ISA publication in 2011.09/27/2012
PAS authors honored by ISA
Alarm Management: A Comprehensive Guide, Second Edition sold the most units of any ISA publication in 2012.09/26/2012
Banner's Q45 Wireless Photoelectric Sensors Brochure
Banner's Q45 Wireless Photoelectric Sensors Are Secure, Flexible, Reliable, Scalable and Self-contained09/13/2012
Remote Monitoring Systems Ensure Effective Cleanup of Leaking Underground Storage Tanks
Global Monitoring's Messenger Remote Monitoring Unit serves as an integrated telemetry, data logger and alarm system in providing status, trending and alerts on critical remediation system functions.08/28/2012
Low-Cost, USB-Configured Temperature Transmitters
Despite their tiny size and economical price tag, ST130 units are full-featured. By leveraging the latest signal conditioning technologies, these transmitters are able to provide a performance level and feature set previously unavailable in a unit of this size and price.06/01/2012
EPLAN Releases Data Portal 2.1
Available for View Via Corporate Website04/02/2012
New safety alarm video from Moore
Moore Industries has produced a new video showing how its STA Safety Trip Alarm serves as a logic solver that goes beyond what customers would expect from a standard alarm trip.03/14/2012
Siemens Drives Technologies launches online energy savings estimator
The Drive Technologies Division of Siemens Industry, Inc. announces has launched its online Energy Savings Estimator, a user-friendly tool that allows customers using drives, motors, couplings and gearboxes the ability to estimate potential energy savings across their entire drive train.02/14/2012
Endress+Hauser introduces installed base audit program
Endress+Hauser experts will survey a plant, document all installed instruments and analyzers, recommend maintenance and calibration procedures, and provide the plant with a complete instrumentation support package.02/06/2012
Invensys first to support virtualization technologies for high availability and disaster recovery02/06/2012
Allen Bradley Programmable Logic Controller Conversion to SoftPLC Video
Upgrade your old PLC CPU to a Programmable Automation Controller or PAC. Learn How01/26/2012
Automated Brew House
A fully automated 50bbl Brew house is capable of producing 400bbls (12400gal.) of beer per day. One Pentra Micro PLC controls the entire system. See how01/13/2012


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Swimming Australia recognises the great potential for inclusion of people with disability in all aspects of the sport. That's why we are asking, "What can you do?"
There are many opportunities for participation in swimming for everyone. Not only can you join a swimming club and GO SWIM but you can also get involved in non swimmer roles. Below is some information that will help you answer the question, What can you do?
• You can GO SWIM Join a swimming club and Go SWIM! Make friends, have fun, develop confidence and a skill for life
• You can coach There are many opportunities to coach and anyone with passion and dedication can take on a coaching role. The swim coach plays a vital role in developing swimmers of all abilities.
• You can officiate Opportunities exist in swimming for anyone to learn to be a Swimming Australia Technical Official. There are many disciplines such as marshal, time keeper or referee.
• You can volunteer Volunteers are an important part of the swimming community. There are many opportunities to volunteer. From helping your local club fundraise or by lending a hand at competitions. You could even volunteer at the Australian National Championships and rub shoulders with our Olympic and Paralympic stars!


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Benefit for Brandon Cramer Scheduled at Fat Jacks
The family of Brandon Cramer is having a benefit at Fat Jacks on Sunday Oct. 27 from 1 to 6 p.m.Brandon was in a serious automobile accident back in July. His family says he suffered traumatic brain injuries and is in a long term rehab facility in Gladewater, Texas.
The benefit will go to help his mom and step-father and the medical expenses that are being incurred on Brandon's behalf.
You can keep up with Brandon and read more about his situation on Facebook at Prayers for Brandon Cramer, or Love, Hope, Faith for Brandon Cramer.