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[193 U.S. 93, 94] On May 2, 1894, a decree was entered in the circuit court of the United States for the western district of North Carolina foreclosing a second mortgage of the Western North Carolina Railroad Company to the Central Trust Company of New York, trustee. The property was subject to a first mortgage to the same trustee, which was not in default. The decree provided:
In pursuance of this decree the Southern Railway Company, a corporation of the state of Virginia, became the purchaser. On August 22, 1894, the sale was confirmed, the decree of confirmation providing, among other things:
Afterwards the master conveyed to the Southern Railway Company--
The deed of purchase was duly recorded, and in August, 1894, the purchaser took possession of the railroad property [193 U.S. 93, 97] and has ever since been in possession of the road, operating it as owner.
On March 20, 1897, Mrs. James, as administratrix of her deceased husband, W. A. James, brought an action in the superior court of Rowan county, North Carolina, against the Western North Carolina Railroad Company for damages for the wrongful killing of her husband. The Southern Railway Company was the employer of the deceased and he was killed in its service while acting as a locomotive engineer. In the trial court a judgment was rendered in favor of the railroad company. On appeal the judgment was reversed and the cause remanded to the superior court, with directions to enter a judgment for the damages assessed in favor of the administratrix. James v. Western N. C. R. Co. 121 N. C. 523, 46 L. R. A. 306, 28 S. E. 537. Judgment was entered accordingly against the Western North Carolina Railroad Company for $15,000 on February 21, 1898
On the same day that the James suit was begun, March 20, 1897, Fannie E. Howard, as administratrix of her husband, John H. A. Howard, deceased, commenced an action in the superior court to recover of the Western North Carolina Railroad Company damages sustained in the death, by wrongful act, of her husband, who was killed at the same time with James, being a fireman in the employ of the Southern Railway Company, and recovered damages in the sum of $5,000 on February 21, 1898. To neither of these suits was the Southern Railway Company made a party defendant. After the recovery of these judgments, Mrs. James and Mrs. Howard caused executions to be issued from the superior court of Rowan county, and placed the same in the hands of D. R. Julian, sheriff, who proceeded to levy the same upon the property as belonging to the Western North Carolina Railroad Company, to wit:
The sheriff advertised the property levied upon for sale, whereupon the Central Trust Company of New York and the Southern Railway Company filed a supplemental bill in the foreclosure proceeding, making the sheriff party defendant, seeking to quiet the title to the property and franchise purchased at the foreclosure sale and to enjoin the sale of the same to satisfy the judgments rendered in the state courts against the Western North Carolina Railroad Company. In the answer of the sheriff and of the administratrices of James and Howard, issue was taken upon the right of the circuit court to entertain the bill or grant an injunction, and among other things it was averred:
Upon hearing upon the bill, answer, and testimony, a decree was entered in favor of the Central Trust Company and the Southern Railway Company, and an injunction granted against the proposed sale of the property levied upon. From this decree an appeal was taken to the circuit court of appeals, from whose judgment affirming the decree of the circuit court (53 C. C. A. 438, 115 Fed. 956) a writ of certiorari to this court was granted. [193 U.S. 93, 101] Messrs. Lee S. Overman, A. C. Avery, B. F. Long, and C. A. Mountjoy for petitioners.
Messrs. Charles Price, F. H. Busbee, and William A. Henderson for respondents.
Statement by Mr. Justice Day:
Mr. Justice Day, after making the foregoing statement, delivered the opinion of the court:
The title of the Southern Railway Company to the franchise and property of the Western North Carolina Railroad Company would seem to be plain, unless there is something in the North Carolina statutes or judicial determinations which prevents the foreclosure proceedings from having effect to pass the title. A railroad company in North Carolina has full authority to mortgage its franchises and property. N. C. Code, 1957. This power was also given by the charter of the Western North Carolina Railroad Company. By the foreclosure proceedings, the title of the Western North Carolina Railroad Company to its franchise and property, except its mere right to be a corporation, was sold and the title confirmed in the purchaser. By the law of North Carolina the title to mortgaged premises is in the mortgagee. The Central Trust Company, the trustee under the first and second mortgages, was a party to the foreclosure proceedings. It is estopped to dispute the effect of the decree, sale, and confirmation, clothing the Southern Railway Company with the full title to the property and franchise to operate a railroad which had theretofore belonged to the Western North Carolina Railroad Company. From this record and a consideration of the litigation that has arisen in the attempt to collect the James and Howard judgments, it is evident that a conflict exists between the views of the Federal courts and the supreme court of North Carolina as to the effect of the foreclosure proceedings to relieve the property purchased at the sale from levy and execution to satisfy the James and Howard judgments. Such differences, always to be deprecated, should be approached [193 U.S. 93, 102] in a spirit of fairness and comity, with a view to preventing conflicts of jurisdiction detrimental to the rights of parties and to the respect and authority due judicial tribunals. The decision relied upon as justifying the sheriff in the levy of execution and sale of the property formerly belonging to the Western North Carolina Railroad Company is James v. Western N. C. R. Co. reported in 121 N. C. 523, 46 L. R. A. 306, 28 S. E. 537, in which case it was held that the sale of the railroad company's property upon the foreclosure of the second mortgage did not extinguish the corporate existence of the company nor release it from liability to the public for the manner in which the property was operated. Further, that the sale under the decree in the circuit court of the United States foreclosing the second mortgage did not, under 697, 698 of the Code of North Carolina, make the purchaser a domestic corporation, and that, in order to have the effect to dissolve the mortgagor corporation as provided in 697 of the Code, another corporation must be provided, as contemplated in 1936 of the Code, to take its place and to assume and discharge the obligations to the public growing out of the franchise, and until that is done the old corporation will continue to exist. Speaking of 697 and 698 of the North Carolina Code, the learned judge, delivering the opinion, said:
This decision of the highest court of the state was made after the rights of the Southern Railway Company, whatever they may be, had accrued in the property and franchise of the Western North Carolina Railroad Company, and, while entitled to the highest respect and consideration, is not conclusive upon this court in determining the rights secured to the purchaser under the decree of foreclosure in the Federal court. Burgess v. Seligman, 107 U.S. 20 , 27 L. ed. 359, 2 Sup. Ct. Rep. 10.
If the North Carolina supreme court can be taken to have held that the property purchased by the Southern Railway Company at the judicial sale continued liable for debts thereafter accruing against the Western North Carolina Railroad Company we are constrained to dissent from such conclusion. Under 697, North Carolina Code, it is provided that the sale under a deed of trust or mortgage shall pass not only the works and property of a corporation and those acquired [193 U.S. 93, 104] after the mortgage and before the sale, but all other property of which it may be possessed at the time of the sale other than debts due it, and 'upon such conveyance to the purchaser the said corporation shall, ipso facto, be dissolved, and the said purchaser shall forthwith be a new corporation by any name which may be set forth in the said conveyance, or in any writing signed by him, and recorded in the same manner in which the conveyance shall be recorded.' Section 698 provides that the corporation created by or in consequence of such sale and conveyance shall succeed to all such franchises, rights, and privileges, and perform all such duties as would have been or should have been performed by the first corporation but for such sale and conveyance, save only that the corporation so created shall not be entitled to the debts due to the first corporation, and shall not be liable for any debts or claims against the first corporation which may not be expressly assumed in the contract of purchase; nor shall the property, franchise, or profits of such new corporation be exempt from taxation. This, with other provisions of 668, indicate an intention to clothe the purchaser with all the property of the old corporation, including the franchise to conduct and operate a railroad, freed from all debts or obligations of the old corporation.
But these sections, it is said in the James Case, must be read in connection with 701 and 1936 and 2005, referred to in 701. They are set forth in the margin.* [193 U.S. 93, 105] And it is said, as the result of these provisions, that, unless the purchaser shall organize a new domestic corporation to take the place of the old corporation, the property continues liable, though in the hands of the purchaser, upon a cause of action asserted against the old corporation for the conduct of the new owner, and this in actions to which the purchaser is not a party, and whose knowledge of the suit and judgment may come with the seizure of the property to satisfy the judgment. For, it is said, 'there must always be a corporation in existence liable to the public for the duties and liabilities assumed by the grantee for the privileges conferred in the grant of the franchise.' This reasoning, it seems to us, assumes that the franchise to operate the road did not pass by the sale, [193 U.S. 93, 106] unless such new domestic corporation is organized. As we have seen, the North Carolina statutes authorize the conveyance by mortgage of the property and the franchise to use and operate it. The decree of foreclosure undertakes to sell, and the confirmation to secure the purchaser in the use and enjoyment of, the property. The power given to mortgage the franchise of the corporation must necessarily include the power to bring it to sale with the property to make the sale effectual as a means of transferring the right to use the thing conveyed. New Orleans, S. F. & L. R. Co. v. Delamore, 114 U.S. 501 , 29 L. ed. 244, 5 Sup. Ct. Rep. 1009.
It is true the right to be a corporation is not sold. By the statute the corporation is declared to be dissolved by the sale, and under other sections of the North Carolina Code its affairs are to be wound up. But the franchise to operate and use the property has passed at the sale, and must have done so to make the purchase of any value. This principle, recognizing the distinction between the mere right or franchise to be a corporation and the franchise of maintaining and operating the railroad, was distinctly pointed out by Mr. Justice Matthews in Memphis & L. R. R. Co. v. Railroad Commissioners, 112 U.S. 619 , 28 L. ed. 841, 5 Sup. Ct. Rep. 303:
The Southern Railway Company was authorized by its charter, among other things, to purchase or otherwise acquire the property of any railroad company organized under the laws of another state. We have been cited to no statute of the state of North Carolina forbidding the purchase of a railroad at foreclosure sale by a corporation of another state. It is said that the state requires a domestic corporation organized under, and subject to, its laws to become the purchaser of a railroad under the North Carolina statutes already cited. But the Southern Railway Company, in purchasing a franchise granted by the state of North Carolina, and undertaking to operate a railroad within the state, is subject to regulation by the law of the state. Runyan v. Coster, 14 Pet. 122, 10 L. ed. 382; American & Foreign Christian Union v. Yount, 101 U.S. 352 -354, 25 L. ed. 888-890. This principle is not qualified because the right of removal of suits for diverse citizenship still exists, as was held in Southern R. Co. v. Allison, 190 U.S. 326 , 47 L. ed. 1078, 23 Sup. Ct. Rep. 713. It is urged that the supreme court of North Carolina, by a course of decisions antedating the mortgage and foreclosure, had established the rule of law contended for as to the continuing liability of a railroad corporation unless a domestic corporation is organized to own and operate the property. We have examined these cases and do not find such to be the ease. The supreme court of North Carolina had held a lessor liable for the conduct and management [193 U.S. 93, 108] of the lessee, and in Pierce v. North Carolina R. Co. 124 N. C. 83, 44 L. R. A. 316, 32 S. E. 399, decided in March, 1899, that court said:
But this is far from holding that in the case of a sale the corporate property shall remain liable for the debts of the old corporation in suits against it until a new domestic corporation is organized to take the place of the old one. The cases cited hold the lessor to a continued liability, notwithstanding a lease. In the case in hand the property and franchise have been sold, [193 U.S. 93, 109] and there is no contractual relation between the companies nor permissive operation of the road by the new company.
Nor can we see any room for the application of 1255 of the North Carolina Code, making liens for judgments for torts superior to mortgages of incorporated companies. In this case the tort was committed after the judgment debtor had parted with all its property and there was nothing for such judgment to operate upon. Jeffrey v. Moran, 101 U.S. 286 , 25 L. ed. 786.
Objection is made to the right of the corporation to maintain this bill. To determine this question reference must be had to the attitude of the parties and the nature of the remedy sought. By the decree of the circuit court all the property of the Western North Carolina Railroad Company was ordered to be sold, and was conveyed and confirmed to the purchaser, the Southern Railway Company; it was placed in possession of the property and has operated it ever since. The judgments in controversy were obtained for acts committed more than two years after the confirmation of the sale and were rendered about four years after the court adjudicated a sale of all the property of the Western North Carolina Railroad Company. To these actions the Southern Railway Company was not a party, yet it is sought to levy upon and sell the very property conveyed to it by the decree of the Federal court, and this upon the theory set up in the answer herein that the property is still liable for the debts of the Western North Carolina Railroad Company because of the failure to organize a domestic corporation to take its place after the sale. The return of the sheriff shows that he has levied upon all this property, said to be of the value of five millions of dollars, to pay these judgments of twenty thousand dollars.
It is not claimed that the Western North Carolina Railroad Company acquired the property by any new title, but in effect it is sought to annul the order and decree of the Federal court because it has not operated to transfer the title to the purchaser. Examining the decree under which this property was sold, we find certain provisions which are important in this connection. It is provided: [193 U.S. 93, 110] 'The purchaser or purchasers at said sale shall, as part of the consideration for such sale, take the property purchased upon the express condition that he or they, or his or their assigns approved by the court, will pay off and satisfy any and all claims filed in this cause, but only when the court shall allow such claims and adjudge the same to be prior in lien to the mortgage foreclosed in this suit, and in accordance with the order or orders of the court allowing such claims and adjudging with respect thereto, and the purchaser or purchasers, or their approved assigns, shall be entitled to appeal from any and all orders or decrees of the court in respect to such claims or any of them, and shall have all the right in respect to such appeals which the complainant Central Trust Company of New York would have in case such appeals had been taken by it. The purchaser or purchasers at said sale shall also, as part of the consideration, in addition to the payment of the sum or sums bid, take the property purchased upon the express condition that he or they, or his or their assigns approved by the court, will pay off and satisfy all debts or obligations incurred or to be incurred by the receivers having possession of such property which have not been, or shall not be paid by said receivers, and which shall be adjudged by the court to be debts or obligations properly chargeable against the property purchased, and to be prior or superior to the lien of the mortgage foreclosed in this suit.
And in the decree affirming the sale we find:
It is obvious that by this decree of sale and confirmation it was the intention and purpose of the Federal court to retain jurisdiction over the cause so far as was necessary to determine all liens and demands to be paid by the purchaser. It accepted [193 U.S. 93, 112] the purchaser and thereby made it a party to the suit. Blossom v. Milwaukee & C. R. Co. 1 Wall. 655, 17 L. ed. 673. The court reserved the right to retake the property if necessary to enforce any lien that might be adjudged against the same. On the other hand, the purchaser agreed to pay only such demands as the circuit court might declare and adjudge to be legally due, with the right of appeal from such judgment. These provisions make apparent the purpose of the court to retain jurisdiction for the purpose of itself settling and determining all liens and demands which the purchaser should pay as a condition of security in the title which the court had decreed to be conveyed. If the sheriff is allowed to sell the very property conveyed by the Federal decree, such action has the effect to annul and set it aside, because, in the view of the state court, it was ineffectual to pass the title to the purchaser. In such case we are of opinion that a supplemental bill may be filed in the original suit with a view to protecting the prior jurisdiction of the Federal court and to render effectual its decree. Central Trust Co. v. St. Louis, A. & T. R. Co. 59 Fed. 385; Fidelity Ins. Trust & S. D. Co. v. Norfolk & W. R. Co. 88 Fed. 815; State Trust Co. v. Kansas City, P. & G. R. Co. 110 Fed. 10.
In such cases, where the Federal court acts in aid of its own jurisdiction and to render its decree effectual, it may, notwithstanding 720, Rev. Stat. (U. S. Comp. Stat. 1901, p. 581), restrain all proceedings in a state court which would have the effect of defeating or impairing its jurisdiction. Sharon v. Terry, 13 Sawy. 387, 1 L. R. A. 572, 36 Fed. 337, per Mr. Justice Field; French v. Hay, 22 Wall. 250, 22 L. ed. 857; Dietzsch v. Huidekoper, 103 U.S. 494 , 26 L. ed. 497.
Nor is it an answer to say that these judgments were for causes of action arising subsequent to the confirmation of sale. The Federal court by its decree reserved the right to determine what liens or claims should be charged upon the title conveyed by the court, and by the levy and sale to pay these judgments the title is charged with other liens, established in another court, in a proceeding to which the purchaser was not a party. The Federal court, in protecting the purchaser [193 U.S. 93, 113] under such circumstances, was acting in pursuance of the jurisdiction acquired when the foreclosure proceedings were begun.
In Re Farmers' Loan & T. Co. (original) 129 U.S. 206 -213, 32 L. ed. 656, 657, 9 Sup. Ct. Rep. 265, 266, Mr. Justice Miller said: 'But the doctrine that, after a decree which disposes of a principal subject of litigation and settles the rights of the parties in regard to that matter, there may subsequently arise important matters requiring the judicial action of the court in relation to the same property and some of the same rights litigated in the main suit, making necessary substantive and important orders and decrees in which the most material rights of the parties may be passed upon by the court, and which, when they partake of the nature of final decisions of those rights, may be appealed from, is well established by the decisions of this court.'
We think this case belongs to the class instanced by the learned justice, and that the circuit court, by the order made, retained jurisdiction of the case to settle all claims against the property and to determine what burdens should be borne by the purchaser as a condition of holding the title conveyed. In such cases the jurisdiction of the court may be invoked by supplemental bill or bill in the nature of a supplemental bill, irrespective of the citizenship of the parties. Freeman v. Howe, 16 L. ed. 749-752, 24 How. 450-460. The authorities are collected in a note to 97, vol. 1, of Bates on Federal Equity Procedure, and the doctrine thus summarized: 'It would seem that the prevention of a conflict of authority between the state and Federal courts, and the protection and preservation of the jurisdiction of each, free from encroachments by the other, are considerations which lie at the very foundation of ancillary jurisdiction. A bill filed to continue a former litigation in the same court, or which relates to some matter already partly litigated in the same court, or which is an addition to a former litigation in the same court, by the same parties or their representatives standing in the same interest, or to obtain and secure the fruits, benefits, and advantages of the proceedings and judgment in a former suit in the same court by the same or additional parties, standing in the same interest, or to prevent a party from using the proceedings and judgment [193 U.S. 93, 114] of the same court for fraudulent purposes, or to restrain a party from using a judgment to perpetrate an injustice, or obtain an inequitable advantage over other parties to the former judgment or proceeding, or to obtain any equitable relief in regard to, or connected with, or growing out of, any judgment or proceeding at law rendered in the same court, or to assert any claim, right, or title to property in the custody of the court, or for the defense of any property rights, or the collection of assets of any estate being administered by the court,-is an ancillary suit.'
While recognizing the weight which should be given to decisions of the supreme court of a state in construing its own laws, and being disposed to follow them and accept the conclusions reached in construing local statutes in every case of doubt, we are here dealing with a right and title conferred by authority of the decree of a Federal court, which may be virtually set aside and held for naught if the property awarded can be taken upon execution in suits to which the purchaser is not a party. It is conceded that the Federal right could be set up in the state court from which the execution issued, and, if denied, the ultimate rights of the parties can be determined upon writ of error to this court. In the view we have taken of this case the Federal court had not lost its jurisdiction to protect the purchaser at its sale upon direct proceedings such as are now before us.
We find no error in the judgment of the Circuit Court of Appeals, and the same is affirmed.
[ Footnote * ] Sec. 701. This chapter, unless otherwise declared herein, or in the chapter entitled railroads and telegraphs, shall apply to all corporations, whether created by special act of assembly, by letters of agreement under this chapter, or by the chapter entitled railroads and telegraphs. And this chapter and the chapter on railroads and telegraphs, so far as the same are applicable to railroad corporations, shall govern and control, anything in the special act of assembly to the contrary notwithstanding, unless in the act of the general assembly creating the corporation the section or sections of this chapter, and of the chapter entitled 'Railroad and Telegraph Companies,' intended to be repealed, shall be specially referred to by number, and as such specially repealed.
Sec. 1936. There shall be a board of six directors and a president of every corporation formed under this chapter, to manage its affairs; and said directors and president shall be chosen annually by a majority of the votes of the stockholders voting at such election, in such manner as may be prescribed in the by-laws of the corporation, and they may and shall continue in office until others are elected in their places. In the election of directors and president each stockholder shall be entitled to one vote personally or by proxy on every share held by him thirty days previous to any such election, and vacancies in the board of directors shall be filled in such manner as shall be prescribed by the by-laws of the corporation. The inspectors of the first election of directors shall be appointed by the board of directors named in the articles of association. No person shall be a director or president unless he shall be a stockholder owning stock absolutely in his own right and qualified to vote for directors at the election at which he shall be chosen; and at every election of directors the books and papers of such company shall be exhibited to the meeting if a majority of the stockholders present shall
require it. And whenever the purchaser or purchasers of real estate, track, and fixtures of any railroad corporation which has heretofore been sold or may be hereafter sold by virtue of any mortgage executed by such corporation or execution issued upon any judgment or decree of any court shall acquire title to the same in the manner prescribed by law, such purchaser or purchasers may associate with him and them any number of persons, and make and acknowledge and file articles of association as prescribed in this chapter; such purchaser or purchasers and their associates shall thereupon be a new corporation, with all the powers, privileges, and franchise, and be subject to all the provisions of this chapter.
Sec. 2005. When any railroad corporation shall be dissolved, or its property sold and conveyed under any execution, deed of trust, mortgage, or other conveyance, the owner or purchaser shall constitute a new corporation, and the property, franchise, and profits of said new corporation shall be taxed as other like property, franchise, and profits are rated.
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Imagine a screenplay crammed with so much insanity, the climax pits KISS against the Village People, in the middle of a dystopian feudal New York (where people ride unicorns). That's the basis for Jim Shooter's Dazzler script.
Stop whatever you are doing and read this now!
Dazzler, the Marvel superhero pop star — who has the power to transform sound into light — completely and totally deserves her own movie. She's a disco diva with a lot of sass, and some incredibly bad decision-making skills (she once fought Galactus). Plus with music starlets like Britney Spears and Lady Gaga ruling pop culture, surely there's some demand today for a pop star superhero flick. This was not the movie that ex-Marvel EIC Jim Shooter wrote. Instead of a fabulous story about a pop star kicking ass, Shooter went full-nuts and wrote this amazingly demented script about Dazzler, The Avengers and Spider-Man getting transported into the future to fight off famous musicians.
The whole story of how this screenplay came to be is hilarious, and you should read the full tale at Shooter's site, but basically sometime in 1979 Hollywood asked Shooter to piece together a Dazzler script, in four days. They suggested he team up with Harlan Ellison (ha!). Shooter sat down and poured out what is surely the most demented tale we've ever laid eyes on. And at one point Bo Derek was actually attached to star in this film. But alas, it fell into some script purgatory hell, never to be heard of again. Until Shooter posted the 12-page pitch on his site. Here's the run-down.
As for casting, the studio had high hopes — including Cher as the Witch Queen, Donna Summer as the Queen of Fire, KISS as the Deadknights, Robin Williams as Tristan, Rodney Dangerfield as Dewey Cheetham and Howe (and Lord Chaos), The Village People as The Stompers, and Lenny and Squiggy as the Jesters. (And for now, let's just say Bo Derek as Dazzler).
As far as Marvel characters that were going to be gracefully plunked into Dazzler's world, the script calls for Spider-Man and the Avengers.
The script starts off with Dazzler doing her thing, and then zoom The Avengers, Daz and Spider-Man are all transported into some sort of futuristic New York, governed by evil Queens. Here's a description of the wasteland they find themselves in.
Rodney Dangerfield (Cheetham) and Robin Williams (the sexy love interest Tristan) are caught in the middle of a battle and give the heroes shelter. What they see around them is a full on Helm's Deep battle. The troops from the North ride unicorns and hollowed-out VWs that have been turned into chariots. Meanwhile the Southern warriors ride dark lizards some who pull old Datsun pick-ups that have been turned into "battle-wagons" (I think we all know what side I'm on).
The Avengers and Spidey are separated, and Dazzler is kidnapped by Lord Chaos and Tristan (even though Tristan clearly loves her, which is demonstrated by the delicate manner in which he carts off her unconscious hide). It would appear that this entire battle has been over the boy Tristan. Why? I guess it will be revealed later.
Iron Man, Spider-Man and the Scarlet Witch are being held prisoner in a lone World Trade Center tower (where they can see the remnants of New York with no electricity, lizard beasts of burden, etc.) Their captor? Cher (the Witch Queen) and her security guard crew, made up of the members of KISS (aka the Deadknights). Here's a little clip from the script that describes their superpowers, no seriously!
Aw poor Peter Criss. Teleportation, fire rays, super strength and…. cat powers?
Meanwhile, in the remains of the Museum of Modern Art Donna Summer (the Queen of Fire) holds the Beast, the Falcon and the Wasp hostage. Her minions are the Village People, and here's a list of their powers. GO GO LEATHERMAN!
"After approximately the same sequence of events occurs," we cut back to Dazzler. Tristan awakens Dazzler and starts seducing her. Robin Williams is seducing Bo Derek? Yikes.
Tristan falls in love with Dazzler and the evil Cheetham rescues all of the Avengers and then convinces the supers to fight both armies in a big brawl in (what once was) Central Park. The battle rages on revealing that the reason the Witches were fighting is because Tristan played them all. Cheetham morphs into the Lord Of Chaos, more fighting, meanwhile Dazzler is gabbing with the Queens (now all friends, thanks toTristan's dickery). The battle is done, Chaos is defeated (because everyone works together) and my brain has melted from the awesome that is this pitch.
Do yourself a favor and download all 12 pages over at Shooter's blog. It's worth every second. See also: Jim Shooter's story of how the Secret Wars were named.
Image by Designosaurus-Rex at Deviant Art.
[via Comic Alliance]

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Comprehensive lawn care in Boaz, AL takes a lot of skill, time, and attentiveness and all too often homeowners find themselves missing one of these components and as a result their property's value, curbside appeal, and lawn's health suffers. Fortunately, there is a simple way to give your home the precise lawn care Boaz, AL demands without having to spend your days off hauling fertilizer and shoving a stubborn old lawnmower: by turning to the experienced, knowledgeable, and always local Boaz lawn care specialists here at Help You Services.
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Find the Best Quality Lawn Care - Boaz, AL
Here at Help You Services our team of high skilled Boaz lawn care contractors are proud to offer homeowners a wide variety of customized service options from mowing, fertilizing, and aeration to complete lawn planting services and maintenance which is specially tailored to the look and feel you're looking to achieve. All of these lawn care Boaz, AL services are available quickly, conveniently, and at an incredibly competitive price. If you're interested in having your Boaz lawn care professionally performed by Help You Services contractors call (888) 441-9939 to schedule your free at-home consultation and estimate today! You'll be connected with reputable, dependable lawn care Boaz, AL professionals right in your neighborhood who are equipped with all the training, equipment, and skill needed to make your home's lawn look better than ever.
Boaz Lawn Care FAQ
Can Help You Services's Boaz lawn care help with my pest problem?
Absolutely! Homeowners who are experiencing frustrating, persistent problems with pests like moles, grubs, snakes, and even deer will be happy to hear that the local Boaz lawn care specialists here at Help You Services have the experience and equipment needed to help. In fact, in some cases, these instances of lawn care in Boaz, AL result in a complete removal of the problem pest for good without any need for further services. To discuss these lawn care Boaz, AL service options further call our friendly specialists at (888) 441-9939 to receive a free at-home assessment and service estimate.
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Each and every Boaz lawn care service which our team of contractors perform is unique to the individual needs of the homeowner in question. As a result, it's very difficult to provide an accurate estimate for lawn care in Boaz, AL without first having a clear understanding of the specific services which are being requested as well as the scope which those services take on. That said, there is no obligation for homeowners to be present during Help You Services Boaz lawn care services and our team of professionals are committed to providing the most convenient and efficient services possible. With that in mind, we invite you to contact our helpful lawn care Boaz, AL team at (888) 441-9939 to discuss your project-specific needs and to schedule a free at-home consultation and estimate for those services.
Lawn Care Companies
TLC Lawn Services
555 Brewer Cir
Grant, AL 35747
Johnson Construction
1329 Jolley Dr
Horton, AL 35980
Bryan's Tree Services
2771 County Road 22
Ashville, AL 35953
Professional Landscape & Maintenance
105 Crescent Ct
Rainbow City, AL 35906
Daniell Backhoe Services
554 Roden Ave
Boaz, AL 35956
Josh's Tree Services
4654 Tom Cat Rd
Gadsden, AL 35901


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Alleged specs for Dell's Alienware M11x ultraportable gaming laptop, expected in early April, have been leaked. According to sources at the site Dell News and More, this will be the third revision of the 11.6-inch-screen laptop and it will share the current R2 laptop's design while offering the new Intel Sandy Bridge processors.
Other reported upgrades include a larger hard drive (now up to 750GB, from 500GB), faster memory (up to 8 GB of 1333 MHz RAM from 800MHz), and options for 3G LTE or WiMax 4G mobile broadband.
Reported specs:
· CPU: Intel Core i5-2537M (1.4GHz to 2.3GHz), Core i7-2617M (1.5GHz to 2.6GHz) and Core i7-2657M (1.6GHz to 2.7GHz)
· Memory: 1GB/2GB/4GB/8GB from 1333MHz DDR3
· Display: 11.6 inch, 1366×768 pixels, TrueLife glossy, White-LED backlight
· HDD Options: 250GB, 320GB, 500GB, 640GB, 750GB, SATA 2, 7200rpm or 256GB SSD
· Wireless: WWAN 3G LTE / WiMAX 4G
· Battery: 8-Cell 63 WHr
· Colors: Red / Black, Soft Touch
The big question, besides price, for this gaming laptop is what kind of graphics processor will be available: whether the GPU will be discrete, and if Dell will be sticking with the current version's switchable NVIDIA mobile discrete graphics chip or switch to AMD.


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You have reached a collection of archived material.
The content available is no longer being updated and as a result you may encounter hyperlinks which no longer function. You should also bear in mind that this content may contain text and references which are no longer applicable as a result of changes in law, regulation and/or administration.
Cash vs. Accrual Methods of Accounting
CFC Memorandum 2001-02
MEMORANDUM FOR PRINCIPAL COMBINED FUND ORGANIZATIONS (PCFOs)
|Cash vs. Accrual Methods of Accounting
Several LFCCs and PCFOs involved in the local application process have asked us to clarify the requirement for CFC applicants to prepare their financial disclosure forms and reports (specifically, the IRS Form 990 and audited financial statements) using the accrual method of accounting. The policy with respect to the accrual method requirement is applied differently, depending upon the amount of annual revenue appearing on line 12 of the Form 990.
CFC regulations require applicants with $100,00 or more in revenues to submit a copy of their most recent audited financial statements. The financial statements must be prepared using Generally Accepted Accounting Principles (GAAP) and must be audited using Generally Accepted Auditing Standards (GAAS). This means only the accrual method of accounting is acceptable. CFC regulations also require applicants to provide a copy of their IRS Form 990 for the same fiscal period. The figures shown for revenues and expenses on both documents must reconcile and both documents must be prepared using the accrual method of accounting.
The regulations do provide an exception to the audit requirement for local applicants with less than $100,000 in revenue (see 5 CFR §950.204(a)(2)(ii)). These agencies do not have to provide an audit. Because there is no need to reconcile the IRS Form 990 with an audit, the IRS Form 990 does not have to be prepared using the accrual method. This is consistent with instructions appearing in Item 5 of the CFC Local Unaffiliated Instructions.
You may want to provide instructions (below) to staff reviewing the financial disclosure documents of local applicants.
For agencies with $100,000 or more in revenue on line 12: Both the IRS Form 990 and the audited financial statements must be prepared using the accrual method. Box J on the first page of the Form 990 must be checked indicating that the accrual (not cash or "other") method of accounting has been used. This is the case even if a cash-based IRS Form 990 reconciles with an audited financial statement prepared using the accrual method. Reconciliation letters prepared and signed by a certified public accountant that purport to reconcile differences between a cash-based Form 990 and the audited financial statements cannot be accepted if the Form 990 has been prepared using a cash-based system.
For agencies with less than $100,000 in revenue on line 12: These local applicants are not required to provide an audited financial statement with their CFC application. As a result, many prepare their financial disclosure documents on a cash or modified-cash basis, which is acceptable. If line 12 on the first page of the IRS Form 990 shows an amount less than $100,000, Box J may be checked to indicate that the Form was prepared using a cash or other method. It is unrealistic to expect very small organizations to use an accrual accounting method solely to be eligible for a local CFC. Some applicants may provide an audit even though revenues are less than $100,000. In these cases, the audit is not a requirement and can be viewed as an immaterial part of the application - even if it was prepared using a different method of accounting than the IRS Form 990.
Address questions or comments to email@example.com


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Former President of Kyrgyz Republic Shares Democratic Transition Experience with MIIS Students
Students of Dr. William Potter's popular Nuclear Non-Proliferation Treaty simulation course were treated to a unique opportunity this week to have an intimate discussion with Dr. Rosa Otunbayeva, the former president of the Kyrgyz Republic who led the first peaceful transition from an authoritarian to a parliamentary democracy in Central Asia. She also gave a public lecture titled "Obstacles to and Opportunities for Modernization in Central Asia" in the Institute's Irvine Auditorium and answered questions from the audience, including students of the MIIS Russian Studies program.
Dr. Otunbayeva shared with Monterey Institute students her significant experience from serving as president from July 2010 through December 2011, and previously as leader of the opposition. Before her election to the Kyrgyz Parliament in 2007, she had a very impressive diplomatic career in the Soviet Foreign Service and working as the president of the Soviet National Commission of UNESCO. During 2002-2004 she was deputy head of the Special Representative of the UN Secretary-General on a peacekeeping mission to Georgia, before returning to Kyrgyzstan to take an active role in democratic changes at home. She currently heads the "Initiative of Roza Otunbayeva" International Foundation.
For More Information
Jason Warburg
Eva Gudbergsdottir


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Halloween is one of the most expensive and, therefore, most profitable holidays in North America … as well as around the world.
According to the National Retail Federation and Statista, Americans spend about $9.1 billion annually on the holiday — from decorations to costumes to makeup to candy.
It may sound like a trick to hang $9.1 billion in front of a predominately ecommerce audience.
After all, in-store retail commands the majority of that pie:
But here's the treat. When it comes to Halloween inspiration … ecommerce and digital win by a landslide.
Though Halloween might not be marked down as one of your big promotional seasons, maybe it's time you start thinking of it in terms of opportunity.
To inspire you, here are 10 Halloween marketing campaigns from wickedly profitable — and wickedly clever — ecommerce brands:
- Koala Mattress: A Ghoulish "Easter Egg" Hunt
- Fanjoy: Sell a Piece of Yourself (Almost Literally)
- Kylie Cosmetics: Halloween Never Looked So Good
- Fashion Nova: Playing Sexy and Scary Dress-Up
- Purple: Ridding the World of Sunday Scaries
- Hawkers: Scaring Customers Into Purchasing
- Jeffree Star Cosmetics: Making Everyone Feel Like A Queen
- Ring Doorbell: The Perfect Halloween Chime Tones
- Target: An Inclusive Halloween for All
- Tesco: Welcome to the Spookermarket
1. Koala Mattress: A Ghoulish "Easter Egg" Hunt
To make things interesting, Koala invited its fans to scour its website for Halloween easter eggs ... that is, hidden images throughout.
This adds an extra layer of engagement. Why? Because it forces people, fans and potential customers, to go through their website … on purpose.
It invites past and future visitors to really look at the images on their website; to take in the visuals — to scour each image, read every line of text.
Plus, the whole thing — especially the contest — unfolded on social:
To make such a campaign really work, the easter eggs need to be clever and smartly placed throughout your site, yet easy(ish) enough for people to be able to spot them so they can take part in the contest.
2. Fanjoy: Sell a Piece of Yourself (Almost Literally)
The last time we wrote about Fanjoy, the company was on track to generate $35 million in 2017 sales and its CEO, Chris Vaccarino, had just returned from a trip to Fiji with Tony Robbins.
That's because Fanjoy won last year's Build a Bigger Business on Shopify Plus. During the 2017 contest, Fanjoy posted explosive revenue growth:
- $2 million in May
- $3 million in June
- $4 million in July
- $5 million in August
"We help influencers become entrepreneurs," Vaccarino says. "It's not just merchandise. We're helping influencers sell a piece of themselves to their audiences and build meaningful connections."
For Halloween, Fanjoy takes that guiding principle with YouTube, television, and social-media juggernaut Jake Paul literally ... (well, almost literally.)
A $9.95 mask — which was marked down to $5 and (if you visit it today) $1 — may not sound like much, but with 776 wishlist adds, a dozen five-star reviews, and a wave of UGC that followed, the point isn't to create a high-margin, best-seller.
The point is to give fans joy!
Oh, and just in case you're tempted to think the mask isn't part of Fanjoy's merchandising masterplan, there's a host of other influencer-led products seasonally released around the holiday:
🎃 Bonus 1: Urban Outfitters' Influencer Costume
Never a brand to take itself too seriously, Urban Outfitters made headlines earlier this month with the release of an "Influencer Halloween Costume Set":
Along with viral social media status, this Halloween marketing campaign is earned-media exposure at its finest. You know what they say: "No press is bad press."
Honorable mention also goes to Urban Outfitters for its Bob Ross costume:
3. Kylie Cosmetics: Halloween Never Looked So Good
Makeup and Halloween go hand-in-hand, and Kylie Cosmetics took this opportunity to create something spooktacular. On the dedicated Halloween page, the brand isn't only selling special edition cosmetics, but the packaging and the naming are also on theme.
Even its social media is on point with themed photos, unique uses for the cosmetics (other than the typical ready-to-wear), and sharing images of how makeup artists are using the Halloween Collection.
4. Fashion Nova: Playing Sexy and Scary Dress-Up
Dressing up for Halloween is the best part (arguably better than the candy). Fashion Nova is going all in on outfitting women, men, kids, and even dogs with special promotional pricing.
What's more, Fashion Nova's stories on Instagram, videos on Facebook and Twitter, and photo collections of its costumes are all accompanied by catchy one-liners like "Boo'd up," and "Too cute to spook," and some NSFW.
Together, the Halloween marketing campaign is a multi-channel ecommerce masterpiece of being on brand, especially the NSFW captions.
It's not enough to have a sale or join in on the holiday fun … only on your site.
Whatever you choose to do, and however you choose to do it, always make sure to promote it and optimize it on your various channels.
5. Purple: Ridding the World of Sunday Scaries
Purple is known for its out-of-the-(mattress)-box campaigns and this is no different.
Not your traditional Halloween theme, the folks at Purple — and its agency, The Harmon Brothers — have played on the theme of scary to bring to light the real monster: Sunday nights.
What's truly scary about Sunday nights is they're the gateway to impending back-to-work Mondays. And, without a goodnight's sleep … that's just horrifying.
These videos might not be what you expect of a Halloween campaign, but it's perfectly on brand for Purple: taking a concept and pushing it to a strangely wonderful place. They even strategically placed photos of the Purple Boys on its Instagram feed to show the full set.
The common theme with these Halloween marketing campaigns is they extend each brand's ethos. Purple is just an extreme example of this at work.
6. Hawkers: Scaring Customers Into Purchasing
The online sunglass store has a spooky surprise for everyone. Click — if you dare — on the Death Tarot from the homepage to reveal your fate.
Okay, not really … but we're just playing along.
Once on the Halloween page, you can get your future foretold by the sunglass-wearing skeleton fortune teller.
Although you don't actually have to go through the process to redeem the up to 70% discount site-wide, it definitely makes it more interesting. What's great is that you don't expect something like this from an online sunglasses retailer!
Learn more: O2O commerce
7. Jeffree Star Cosmetics: Making Everyone Feel Like A Queen
No matter who you are, one thing is undeniable: makeup makes you feel like a queen.
The folks at Jeffree Star Cosmetics know this to be true. So much so, in fact, the company shares its fans' photos and videos on its social media feed.
The other undeniable fact about makeup: most costumes worth their salt have solid makeup to truly bring the look home. And sometimes the makeup is so on fleek you don't even need a costume because it stands on its own.
Sharing how your fans are using your product is one of the best ways to do social media right. Not only does it invite creativity, but it also incites fans to keep posting about your product and brand. It's a win-win that never ends.
8. Ring: The Perfect Halloween Chime Tones
Ring, the video doorbell, has a new feature just in time for Halloween: scary and spooky chime tones.
View this post on Instagram
The scariest holiday of the year is coming, and we have a special treat for you. Create a spooktacular atmosphere at home with our Halloween chime tones, now available on your Ring Chime and Chime Pro.⠀ ⠀ To change your chime tone, simply follow these steps:⠀ 1. Open your Ring app, and tap on your Chime or Chime Pro.⠀ 2. Tap on "Chime Tones", and you'll see a list of new Halloween-themed tones from Spooky Organs to Creaking Doors.⠀ 3. Select your favorite chime tone, and tap on "Save Changes".
Like ghosts fluttering around, a wolf howling at the moon, or bats scattering about, these chimes are the perfect addition to any Halloween-friendly house.
So maybe not a Halloween campaign, but this one gets an honorable mention. Because what could possibly be better than having spooky sounds come from your video doorbell when kids come knocking? Because really, doorbells and scary sounds go together like trick-or-treat.
9. Target: An Inclusive Halloween for All
Heartwarming and Halloween don't always go together, so this is probably a first. In its Halloween flyer, Target included a young girl with braces as Princess Elsa. Because princesses come in all shapes and sizes!
The Halloween lesson here is that not all campaigns have to cost crazy amounts of dollars. The best campaigns are sometimes the most obvious or the subtlest ones.
10. Tesco: Welcome to the Spookermarket
Like a needle in a haystack, two of the nearly 7,000 Tesco supermarkets will turn into a seasonal spookermarket for Halloween.
Carts that move on their own, heads hiding behind toilet paper, frozen hands, and more frights await unsuspecting shoppers.
What makes this campaign great is the unexpectedness of it. Prior to this, no one really expected a supermarket to offer up some laughs and starts, not to mention it's not in all of Tesco's stores so you really don't know until you fall prey to their pranks.
The game is well played because it's just scary enough to make you laugh-scream, but not scary enough that your kids will run away and have nightmares for months. Which is the trick when your customers are quite literally all ages.
🎃 Bonus 2: Burger King
Leave it to our friends across the pond (the U.K.) to come up with an incredible Halloween campaign.
You could argue Burger King was riffing off Stranger Things, or even the recent success of the It movie reboot. But really, the restaurant was probably appealing to its competition's mascot (eg. the golden arches' clown) and inviting them to change fast food teams.
This somewhat creepy commercial plays on all that's great with holiday marketing campaigns: joining in on the joke, speaking the pop culture lingo, and being memorable.
Halloween is definitely a more playful holiday, so if you're going to take part and spend the budget, make sure you have fun with it. Don't be afraid to go all out because that's usually what gets customers talking (and sharing).
🎃 Bonus 3: The Ghost of McDonald's Past
This one was too good not to mention …
In another twist of the knife, a Burger King store in Queens, New York, dressed up as the ghost of McDonald's.
Happy Halloween Marketing: Ecommerce & Commerce
The holidays, all holidays, are always a great time to connect with your customers on a more personal level. Halloween can be a time to bring out the scary, the surprises, the games, or whatever you want really. You can celebrate this holiday with your audience in whatever way works best.
As one of the most underutilized holidays as far as marketing goes, this is every brand's opportunity to shine. Take advantage of the billions being spent (in the United States alone) to draw your audience closer. Almost anything goes when it comes to Halloween marketing.
Read More
- 10 Best Omni-Channel Retailers and What You Can Learn From Them
- How to Use a What-if Analysis to Measure the Effects of Your Decisions
- Email Marketing in Ecommerce: Tips from Klaviyo, Omnisend, and Yotpo
- 17 User-Generated Content Examples and 5 Tactics to Grow $15M+ in Annual Sales
- How 3 Brands Scaled Their Ecommerce Subscription Model 100-350%
- Scaling a Global Ecommerce Business: Three Keys from $100M+ Enterprises
- A Strategy for Human Resources in our Current Climate
- Hypefest 2018: O2O Examples from the Forefront of Marketing & Retail
- Native Advertising for Ecommerce: From Content Discovery to Scaling Sales


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You want your child to get that all-important foundation in reading, to develop good routines and habits, and to LOVE learning! Through colorful visuals, exciting games, and step-by-step instructions for each day, the Abeka K4 Parent Kit in combination with the K4 Child Kit gives you the tools you need to confidently meet your goals. Contains 170 days of lesson plans for teaching core subjects from a biblical worldview and 6 teaching aids. Also see "Companion Materials" for music and important items used in multiple grades.
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Islander Chris Whited didn't set out to build a "hobbit house" when he started his eccentric building project on High School Road. The comparisons, however, proved unavoidable. His neighbors were the first to invoke the Middle-earth reference, inspired by the cottage's slanted walls and curved roofline.
When we featured Whited's creation on the cover of the Sun in October, the word "hobbit" landed the story on the AP wire. It went modestly viral from there, popping up in various forms on news sites across the country. Whited wasn't prepared for the response.
"I was figuring I would have to dig around back on page 11 or 12 to find it, boy, was I ever surprised to see it on the front cover!" Whited wrote to us in an email after the story ran. "I figured the front cover was reserved for escaped convicts and politicians. Then I heard from friends on facebook that it was in the Yakima Herald the Tricities paper and in Lewiston Idaho. I checked online and saw spinoff articles in New York and in the UK! Seems like a lot of fuss for a little cottage doesn't it?"
But Whited's whimsical house seems to have struck a chord, and the release of "The Hobbit: An Unexpected Journey" this week brought a new wave of interest. KOMO gave the project news feature treatment in a segment Thursday:
Despite his newfound notoriety, Whited wasn't queuing up for the "Hobbit" premier Thursday.
"Midnight just doesn't sound like fun to me," he told Sun reporter Rachel Pritchett.


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Some developers of the OpenOffice.org desktop productivity suite announced a break from Oracle on Tuesday, introducing a new name for the project and establishing a new foundation to guide its future.
They will distribute a version of the open-source office productivity suite under the name "LibreOffice," under the purview of an independent organization called The Document Foundation.
The move underscores the tensions between the open-source community and Oracle over open-source projects such as OpenOffice.org and the free database application MySQL that were managed by Sun Microsystems before its acquisition by Oracle.
OpenOffice.org is an outgrowth of the StarOffice suite made by the German company StarDivision. Sun bought StarDivision in 1999 and launched OpenOffice.org -- based on StarOffice -- in 2000.
Oracle completed its acquisition of Sun earlier this year and has dedicated developers to OpenOffice.org. But members of the OpenOffice.org community haven't been happy despite Oracle's release of two stable versions of the software since taking control of the project.
There was a feeling that Oracle regarded the community as "more part of the problem" than the solution, said Charles H. Schulz, a project lead for worldwide language development for OpenOffice.org and a member of its community board.
Schulz said he doesn't consider LibreOffice a fork of OpenOffice.org but rather a continuation of the original project. LibreOffice is now available for download on the The Document Foundation's new Web site.
Oracle is not an automatic member of the new foundation, but has been invited to participate.
The Document Foundation has asked Oracle if it can used the trademark for OpenOffice.org. If Oracle says no, then the new name of the office suite will stay, Schulz said.
"We are very happy if Oracle wants to work with us on the trademark but failing that we have LibreOffice, Schulz said.
Oracle did not immediately respond to a request for comment.
Oracle owns the copyright to the code for OpenOffice.org, but that code is also under a free software license which gives others the right to modify and distribute it, Schulz said.
The foundation said its launch has received broad support from other companies with a stake in open-source software: it lists among its supporters Google, Red Hat, and Canonical, which develops the Ubuntu open-source operating system. Canonical said it will ship LibreOffice with future releases of Ubuntu.
But what remains to be seen is whether the project leaders for applications such as Writer and Calc -- which directly compete with office applications from Microsoft such as Word and Excel -- will continue in their same positions. Many of those people still have Oracle or Sun e-mail addresses.
The challenge for The Document Foundation will be to grow a diverse group of contributors for the project and continue to develop LibreOffice in a way that distinguishes it from other products, wrote Rob Weir, an ODF (Open Document Format) architect with IBM, on his personal blog.
"The key milestone, I think, will be if someday the Document Foundation can claim a headcount of developers that equals or exceeds that which Oracle has working on OpenOffice.org," Weir wrote. "In the end code talks, and developers write code."
The establishment of a foundation for OpenOffice.org was long overdue, however, wrote Andrew Updegrove, an attorney who founded ConsortiumInfo.org, a website that covers standards.
OpenOffice.org became the most successful competitor to Microsoft's Office franchise over the last 10 years, but Sun maintained too much control over it, Updegrove wrote. Other companies might have contributed more personnel and funding.
"The bad news is that in the same time period the OpenOffice suite could have become so much more," he wrote.
An IBM spokeswoman based in the Netherlands said the company views the latest move as another way to promote collaboration around open standards, including further adoption of the ODF document format. IBM's Symphony office productivity suite is based on OpenOffice.org technology.
The Document Foundation said it will continue to use ODF and hopes to drive its further use in government organizations and enterprises. Microsoft's Office software is compatible with ODF, but the company has advocated use of its own latest document format, Office Open XML (OOXML).
The International Organization for Standardization (ISO) and International Electrotechnical Commission (IEC) approved ISO/IEC DIS 29500, the official name for the OOXML specification, as a standard in August 2008.


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Use this page to describe the finer details of your wedding's schedule or share additional events for out-of-town guests.
One easy way to do this is to embed a Google spreadsheet into the page. As you make changes to the schedule in the Google spreadsheet, this page will automatically update.
Try this wedding schedule template to get started.
Wedding Events >


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NEW YORK, NY – The Derek Jeter we thought we knew was all just a front!
Derek Jeter has been the face of the New York Yankees for over a decade. Captain Yankee, Captain Clutch, Mr. November – he's had many names over the years. Jeter has shot up the Yankee record books and will go down in Yankee – and baseball – history as one of the best ever. He's entertained us with his stellar play and charmed us with his million dollar smile – but it has all been a lie…
Derek Jeter is a cheater – flat out.
In the Yankees game last night against the Tampa Bay Rays, Jeter suckered the umpires into giving him first base. Jeter feigned being hit by a pitch from Rays' pitcher Chad Quails and the umps bought it. Upon further review, the ball actually hit the bottom of Jeter's bat and by no means did it hit any part of his body.
Regardless, Jeter put on his best acting performance and sold it to the umps and the fans for that matter. He was in absolute agony and you would of thought that he had broken his hand. The trainer came out to look at it and Jeter went along with it. Bravo Jeter! This Oscar belongs to you.
What a web of lies!
All along, Jeter has been a model citizen and baseball player. He has certainly inspired millions of kids to pick up the game of baseball and someday achieve even the slightest level of greatness that Jeter has achieved. What a shame! Millions of kids across the globe have now had their hearts broken. Again, Bravo Jeter!
If there is any sense of justice in all of this – it's that the Yankees lost and deservedly so….
On a more serious note … all jokes and sarcasm aside … Good for Jeter. Can you blame him for faking it? Absolutely not! He did what thousands of soccer players do every game – feign injury by merely being breathed on. In the end, justice was served and the Rays won. The chances of something like this ever happening again are slim to none. End of story.
NEW YORK, NY – The Derek Jeter we thought we knew was all just a front!


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NFL Network generates a lot of discussion during this slowest point in the offseason by listing the Top 100 players in the league. It's a worthwhile endeavor, but it also has generated plenty of criticism.
So we decided that, in lieu of continuing to criticize it, we would just do our list. So that we too could be criticized.
The problem with the NFL Network list is that it surveys only NFL players, many of whom openly acknowledge that they don't take it seriously. The players who vote are asked only to list their own top 20.
That's how you get players like Donovan McNabb making the list after he had just been benched in Washington (and before his final season, in which he'd be benched once again, this time in Minnesota), or Tim Tebow making the list months after the Broncos had sent him packing -- and months before he would become the NFL's most distracting bench warmer with the Jets.
It says something about NFL Network's list that just hours after its unveiling was completed last week, Drew Brees appeared on NFLN and said, "I did not vote and I don't know anybody who did." NFL Network's Eric Davis replied, "Neither do I."
So we assembled a group of members of the NFL media, and we asked them to identify their top 50 (not 20) players each. The panelists were Kevin Acee of U-T San Diego, Paul Allen of KFAN and the Viking Radio Network, Anthony Becht of PFT on NBCSN, Dave Birkett of the Detroit Free Press, PFT on NBCSN producer Matt Casey, Tom Curran of CSN New England, Mike Dempsey of 1010XL in Jacksonville, Sam Farmer of the Los Angeles Times, Mike Freeman of CBSSports.com, Bob Glauber of Newsday, Tim Graham of the Buffalo News, Tony Grossi of ESPNCleveland.com, Peter King of Sports Illustrated, Shaun King of PFT on NBCSN, Mike Klis of the Denver Post, Eric Kuselias of PFT on NBCSN and NBC Sports Radio, Matt Maiocco of CSN Bay Area, Alex Marvez of FOXSports.com and SiriusXM NFL Radio, John McClain of the Houston Chronicle, Tim McManus of PhillyMag.com and 97.5 The Fanatic, Manish Mehta of the New York Daily News, former Bills and Jaguars coach Mike Mularkey, who has done some work with PFT on NBCSN, John Mullin of CSN Chicago, Pete Najarian of PFT on NBCSN, the folks at The Dan Patrick Show (one combined ballot), Joe Reedy of the Cincinnati Enquirer, Alan Robinson of the Pittsburgh Tribune-Review, Armando Salguero of the Miami Herald, Rich Tandler of CSN Washington, Ross Tucker of PFT on NBCSN, SiriusXM NFL Radio, and Sports USA Media, Matt Vensel of the Baltimore Sun, Charean Williams of the Fort Worth Star-Telegram, and Jim Wyatt of the Tennessean.
And, of course, every PFT writer got a ballot: Alper, Crabtree, Florio, Gantt, Smith, and Wilkening.
We know we'll hear from plenty of you who disagree with our Top 100. And that's part of the fun. We'll be rolling our Top 100 out 25 at a time for the next four Mondays.
No. 100-76 will be unveiled later today.


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- Lead a discussion on the subject participating citizenship at a ship meeting or with a separate group of your peers.
- Write and submit a paper of about 200 words that tells how and what
your ship can do to contribute to the world fellowship of Scouting.
Prepare a written analysis of one of the following: your ship's bylaws, constitution, administration, or ceremonies and make recommendations for change to your ship's Quarterdeck.
Active Membership
- Attend at least 75 percent of your ship's meetings and special activities
for 18 months (including previous service of Apprentice, Ordinary, and Able).
Note: Check with your ship's yeoman.
- Present a brief talk or program (15 minutes in length is suggested) on Sea Scouting at a service club, religious organization, PTA, or other adult organization.
- While an Able Sea Scout, plan, develop, and give leadership to others
in a service project helpful to any religious institution, any school, or
your community. The project idea must be approved by your Skipper and ship
committee and approved by the council or district before you start. This
service project should involved your ship and at least one other group.
Note: You must use the Eagle Scout Service Project Workbook, No. 18-927 in meeting this requirement.
Special Skills
- Boats:
- Demonstrate and teach the Motorboating merit badge. Know the principles of springing into and out from a dock, from both bow and stern, using an engine depending on the type of craft used by your ship.
- Take charge of the craft used by your ship, or suitable powered
craft and give all necessary commands to the crew while coming alongside
and getting under way in several wind and current situations.
Note: The purpose of this requirement is to demonstrate a knowledge of the effect of propeller, steering, and hull in boat handling.
- Marlinspike Seamanship:
- Ground Tackle:
- Teach the Ordinary and Able requirements No. 8, Ground Tackle, to a crew.
- Know the methods of bringing a boat to anchor or mooring with special emphasis on wind and current with respect to the vessel's course and speed.
- Take charge of the craft used by your ship and give all commands to the crew for anchoring and weighing anchor in several different wind and current situations.
- Take charge of the craft used by your ship and give all commands
to the crew for picking up a mooring buoy and properly mooring the vessel
in several wind and current situations.
Note: Depending on the type of craft used by your ship, this requirement may be met either under sail or power.
- Piloting:
- Teach the Ordinary requirement No. 9 and Able requirement No. 15 to a crew.
- Know the methods of fixing a boat's position in limited visibility, and the special precautions that should be taken when limited visibility is encountered.
- Signaling:
- Draw the international code flags and pennants from memory and give the single-letter meanings of the flags.
- Demonstrate your ability to use the book, International Code
of Signals.
Note: The International Code of Signals may be secured from most marine supply stores.
- Swimming: Meet the requirements for BSA Lifeguard or Red Cross lifesaving, and obtain certification where applicable.
- Cruising: Take command of a vessel with a crew of not less than
four Sea Scouts for at least 48 hours (including two consecutive nights).
Do no work while in command. You must delegate all duties and supervise
only. During the cruise complete the following:
- Inspect the vessel for required equipment.
- Supervise the menu preparation.
- Prepare the boat to get under way with a proper checklist.
- Anchor, dock, and maintain course by commands to the helmsman.
- Remain under way for at an extended period during darkness. Discuss appropriate nighttime running procedures.
- While under way, perform man overboard, damage control, abandon ship, fire fighting, collision drills, and any other drills used by your ship. During this cruise no substantial errors may be committed. A competent adult leader should grade and observe this requirement and, if necessary for safety reasons, take command of the vessel.
- Safety: Know the heavy weather precautions taken aboard both power and sailing craft when dangerous weather approaches, and demonstrate these precautions aboard the craft used by your ship.
- Rules of the Road: Teach Able Requirement No. 14, Rules of the Road, and demonstrate a working knowledge of both international and inland navigation rules.
- Weather:
- Demonstrate your ability to read a barometer, thermometer, anemometer, psychrometer, and weather vane. Be familiar with the Beaufort scale of winds and seas.
- Read and understand a local weather bulletin. Know how to obtain current marine and weather reports from the National Weather Service in your area either by telephone or radio.
- Know weather signs for your local area, including cloud types, and prepare a 48-hour forecast from them. Compare your forecast with the actual weather that occurred.
- Electives: Do four of the following.
Note: Check with ship's officers before selecting electives to assure that they will be consistent with the ship's program.
- Sailing: Know the principles of handling a schooner,
ketch, yawl, or other suitable sailing craft. Under competent direction,
take charge of a crew and demonstrate your ability to handle a suitable
sailing craft in all points of sail.
Note: The key to success here are the words competent direction. You must secure the guidance of the adult related to the sailboat you will use. Read the reference material he or she suggests, and learn by doing as you sail together.
- Engines:
- Explain the principal features of steam turbine, turboelectric, direct reversing diesel, diesel-electric, gas turbine, nuclear, gasoline, and diesel engines and the relative advantages of each type.
- Understand the operation of spark ignition and compression ignition for internal combustion engines used aboard small craft.
- Be familiar with the engine aboard the craft used by your ship, including its principles of operation, fuel, lubrication, cooling and electrical systems, and their component parts.
- Be able to locate and correct minor engine troubles according
to the engine manufacturer's troubleshooting guide.
Note: With the help of your ship's officers, locate a consultant who has a knowledge of engines. Read the consultant's suggested reference material, and ask the consultant to relate this to the engine aboard your craft.
- Radio: Qualify for and obtain the Marine Radio Operator
Permit as issued by the Federal Communications Commission.
Note: Look in the blue pages of your local telephone book for the address and telephone number of your nearest U.S. Federal Communications Commission field office. Ask for an application and appropriate study materials, and secure the help of a qualified adult. Sight-impaired applicants will receive a special examination.
- Boat Maintenance: Take charge of reconditioning
or overhauling at least one of your ship's boats, or take charge of
hauling out the principal craft used by your ship. In either case, lay
out a plan of the work to be done in advance, including an estimate
of the materials, tools, cost, and time involved.
Note: Work closely with an adult leader of your ship to carry out this requirement.
- Electricity:
- Know and demonstrate the correct method of rescuing a person in contact with a live wire.
- Demonstrate the approved method of resuscitation.
- Understand the construction of simple battery cells. Demonstrate the proper care of storage batteries.
- Understand the difference between direct current and alternating current and the best uses for each.
- Demonstrate that you know how to replace fuses, reset circuit breakers, and properly splice shipboard electric cable.
- Submit a diagram of the electrical system aboard the craft used by your ship or aboard another craft.
- Understand wire tables, the current-carrying capacity of circuits, and the hazards and prevention of electrical overloading.
- Understand electrolysis as applied to the deterioration of a
boat's underwater fittings by galvanic action and its prevention.
Note: Secure the help of a qualified adult to help you understand the wiring of your boat and the effects of galvanic action on the underwater fittings of your boat.
- Navigation:
- Understand how the sextant works. Show how to use it and demonstrate measuring horizontal angles and altitudes. Understand the navigator's day's work.
- Demonstrate finding latitude by the altitude of Polaris or by the sun's altitude at local apparent noon.
- Demonstrate how longitude is determined.
- Demonstrate finding error in the boat's compass by the sun's
Note: Celestial navigation and sextant use are far too complicated to describe and illustrate effectively in a manual of this type. Secure the help of a consultant and read the literature he or she recommends.
- Drill: Demonstrate the ability to handle the ship's company in close-order drill. Do all required maneuvers.
- Piloting: Under competent direction, assume the con of your ship's vessel. Plot its projected course between two ports, and cruise that course mooring to mooring, handling all piloting duties and acting as officer of the deck. The cruise should be made in daylight hours with good visibility.
- Yacht Racing Crew: Take charge of a crew in a race using current ISAF racing rules.
- Rigging: Demonstrate your ability to splice and handle wire rope, attach wire rope fittings, and complete a safety and tuning inspection of a ship vessel.
- Sailing: Know the principles of handling a schooner, ketch, yawl, or other suitable sailing craft. Under competent direction, take charge of a crew and demonstrate your ability to handle a suitable sailing craft in all points of sail.
Source : Sea Scout Manual (#33239C), 2002 Edition
For more details on Sea Scouting,
including References, and Web References for the requirements shown above,
see the official Sea Scouting Web Site, at http://www.seascout.org
The Quartermaster Award Application (25-403) can be downloaded here.


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DISA Will Finish Moving Army Email to the Cloud this Month
Air National Guard and Air Force Reserve units will begin shifting to an enterprise system as well.
This story has been updated.
The Defense Information Systems Agency will complete migration of 1.5 million unclassified Army email accounts to an enterprise system hosted at its data centers by the end of this month. DISA also has begun a pilot project to move Air National Guard and Air Force reserve units to an enterprise email system as well, top agency officials told reporters Wednesday.
Mike Krieger, the Army's deputy chief information officer, said in a blog post Tuesday that the service has already migrated 28,000 out of 86,000 classified email users to the DISA system.
Alfred Rivera, director of enterprise services for DISA, said the enterprise email system, which runs on Microsoft Exchange with an Outlook client, saves the Army roughly $70 million a year over the service's previous email system, which was based on locally-hosted service at installations and commands. DISA charges $39.64 per user annually for its enterprise email, Rivera said.
John Hale, chief of enterprise applications for DISA, said the agency is in "deep discussions" with the Air Force to adopt the enterprise email system. He said the Air Force pilot project will help the service determine whether enterprise email can meet its mission requirements.
The enterprise system also supports 80,000 BlackBerry users and roughly 700 other mobile devices running under the Apple, Android or Windows operating systems, which DISA is testing in a mobility pilot, Hale said.
The Army is also transferring its Army Knowledge Online Web portal to the DISA cloud, Krieger said. Reserve and Guard troops who access AKO on their personal smartphones or tablets have expressed concern about losing access once AKO is switched to DISA, Krieger said.
The service is working with DISA to understand the policy and security issues associated with personal devices to develop ways troops can access enterprise email and other data without putting Army data at risk.
Rivera said DISA, the Joint Staff, European Command and Africa Command also use the agency's cloud email.
Last October, the Navy Recruiting Command, which has 7,000 personnel including 4,226 recruiters stationed in all 50 states, signed on to the enterprise system. Rivera said the enterprise email system provided the geographically dispersed recruiters a more flexible system than the Navy Marine Corps Intranet.
Kevin Sullivan, information technology director for the Recruiting Command, said his organization uses DISA enterprise email to supplement NMCI for recruiters. "This is not only the most cost-effective solution, it also provides our recruiters the flexibility they need in a mobile, dynamic environment," he said.
NEXT STORY: What Keeps IT Workers Up at Night?


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(RNS) The United Methodist Church's division over homosexuality grew heated Friday (Nov. 15), as the denomination's Council of Bishops called for charging retired Bishop Melvin Talbert with presiding at the Oct. 26 wedding of two men, which the church forbids.
The council asked its president, Bishop Rosemarie Wenner, and Bishop Debra Wallace-Padgett of the North Alabama Conference, to file a complaint accusing Talbert of undermining the ministry of a colleague and conducting a ceremony to celebrate the wedding of a same-gender couple at Covenant Community United Church of Christ in Center Point, Ala.
Talbert, who served as bishop of the San Francisco area, ignored a request not to perform the ceremony. He has said in the past that the church's position on homosexuality "is wrong and evil … it no longer calls for our obedience."
The retired bishop did not respond to calls Friday.
The council's statement, made after a weeklong series of meetings in North Carolina, comes as the church's disagreement over ministry to gays and lesbians grows divisive and vocal.
Next week, the Rev. Frank Schaefer of the Eastern Pennsylvania Conference faces a church trial in Spring City, Pa., for performing a same-sex wedding for his son in 2007.
To show support for Schaefer, 36 Methodist clergy and nine clergy from other faith traditions presided at a Nov. 9 same-sex ceremony in Philadelphia.
Three other Methodist clergy in New York face formal complaints for violating the denomination's policies on homosexuality.
Harvard-Epworth United Methodist Church in Cambridge, Mass., announced in October that its church building is available for same-sex weddings, and the congregation said it would support its pastor if he performs services there. Church law forbids same-sex marriages in United Methodist churches.
It's unclear if Talbert, who is the only United Methodist bishop known to have publicly presided at a same-sex wedding, will actually be charged. The Western Jurisdiction College of Bishops would receive the complaint and have authority for processing it. That jurisdiction, which stretches from Colorado to Hawaii and from Alaska to Arizona, overwhelmingly passed a resolution in July 2012 that says the church "is in error" on homosexuality and will operate as if the teaching does not exist.
In its statement, the Council of Bishops acknowledged the denomination is "not of one mind in matters of human sexuality." The council also called for a task force to lead "honest and respectful conversations regarding human sexuality, race and gender in a worldwide perspective."
John Lomperis, Methodist program director of the Institute on Religion and Democracy, praised the Council of Bishops for urging action against Talbert.
"When individuals choose to accept election as bishop, they choose to make a covenant with God and the rest of the church to uphold our code of conduct," he said in an email. "And if our bishops cannot be trusted to not lie to God and the church, we have no basis left for unity as a denomination."
Matt Berryman, executive director of Reconciling Ministries Network, which affirms gays, said the council is attempting to silence Talbert.
"The Council of Bishops has showed a lack of leadership by saying the only way forward is by putting on trial those clergy who can no longer follow discriminatory, unjust laws that limit their ministry with specific members of our church because of their sexual orientation," Berryman said in a statement.


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Welcome to the MFP Stamp Shop
June Blog Hop
Let's get started!!!!
This month's new Stamp Set Releases are:
Featured June 23
Paper Doll Chuck
Featured June 24
Paper Doll Chuck Formal and Hunting
Featured June 25
Background Diamonds and Flowers
Featured June 26
Pots and Vases 2
Please Hop along with us!! You have a chance to win one of these new stamp sets! Just comment on the following blogs ( don't forget this one ) each day for more chances to win! ( You do NOT need to comment on on all the blogs each day! The names are drawn randomly.) The winners will be announced on June 26, 2015 right here on the MFP Stamp Shop Blog. You can go back and comment if you missed a day. ( HINT: The more you comment the more chances you have to win. And comments on the MFP blog count twice. ) The deadline for commenting is Friday June 27, 2015 at 10:00 PM EST.
I paired Paper Doll Chuck Formal and Hunting stamp set with sentiments from the Out On The Town stamp set.
Let's get started !!
Here's the Design Team
Enjoy the Hop. Come on back tomorrow for more creative fun!!


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Pageant gives humanitarian a platform to speak on climate change and beauty activism
Vancouver entrepreneur and beauty blogger Olivia Wong will present her platform at Miss BC pageant
Vote for your favourite contestant in the Miss BC People's Choice Award
Miss BC, Mrs.BC, and Miss, Teen BC pageant returns to Fort Langley June 29 - July 1, 2019.
VIDEO: An inside look towards the upcoming Miss BC pageant
Get a glance at the upcoming three-day event held in Fort Langley this June.
INSIDE LOOK: Miss BC not just about tiaras and sashes
Black Press Media presents a special documentary on the 2018 Miss BC pageant in Fort Langley
TRAILER: Miss BC isn't just about tiaras and sashes
Check out a sneak preview of a special 30-minute documentary on the Miss BC pageant coming July 13!
VIDEO: Miss BC 2018 crowned in Fort Langley
Nearly 50 people competed for the Miss BC, Mrs. BC and Miss Teen BC titles
Miss BC winners crowned tonight in grand finale showcase
Follow Black Press for live coverage of the Miss BC, Mrs. BC and Miss Teen BC finals in Fort Langley
Miss B.C. contestant's goal is to empower women
Nanaimo's Michelle Saine will be competing in the Mrs. category at pageant on Monday, July 2
Pageant gives Langley woman a platform to speak out
Competition gives 25-year-old a jumping off point for her future as philanthropist and entrepreneur.
Surrey pageant hopeful aims to inspire others with anxiety
Sex abuse survivor Stephanie Solem is competing in the Mrs. BC pageant in Langley this Canada Day weekend
It's all about the journey for Delta's pageant hopefuls
Minette Gendur and Jaskiran Kaur will be competing for Mrs. B.C. and Miss B.C., respectively
Langley's Natasha Chadney competes for Miss BC title
Langley Fundamental grad wants to help other girls build their self confidence
VIDEO: Mission woman wants to share her story, inspire others
Miss BC contestant doesn't allow epilepsy to stop her from succeeding in life
Vote for your favourite Miss BC contestant in the People's Choice Awards
Miss BC, Mrs. BC and Miss Teen BC pageant finale is July 2 in Fort Langley
Langley pageant contender a self-proclaimed contradiction in terms
Alice Kim, 19, is one of 27 young women vying for the Miss BC 2018 crown.
Do you have what it takes to be Miss BC?
'It's one of those adventures in life. Try something, try new things.'