Here's wishing a Happy, Healthy, and Prosperous New Year to all decent, law-abiding, patriotic, Americans of good will.
Jay
Saturday, December 31, 2011
Sunday, December 25, 2011
Sunday Funnies; Volume 199
The Christian Christmas wishes of a Mr. W. H. Burns, formerly of St. Marys, now living off of a woman in Florida:
"Julian (Jay), from those that know...you prefer any meat if injected the right way, nuts and all.
As for your skin cancers...pay back is so good when you wish it upon others...karma, karma.
Christmas Eve, 2011. Has anyone called you to wish you a Merry Christmas or sent you a gift to be enjoyed and appreciated?
I think you are so enclosed in your cocoon of ego, hate,resentment, pseudo intellect, and pure bullshit
mentality, you fail to grasp what this is all about.
It is wished, by this old besotted goat, lustful, leach and so many other terms used to describe one
you do not know, nor never will...to have a Merry Christmas.
My gift to you...If I could buy you for what you think your worth and sell you at the market price, it would be about 2 cents...give or take a penny!
Go to the bank on this!!!
"Julian (Jay), from those that know...you prefer any meat if injected the right way, nuts and all.
As for your skin cancers...pay back is so good when you wish it upon others...karma, karma.
Christmas Eve, 2011. Has anyone called you to wish you a Merry Christmas or sent you a gift to be enjoyed and appreciated?
I think you are so enclosed in your cocoon of ego, hate,resentment, pseudo intellect, and pure bullshit
mentality, you fail to grasp what this is all about.
It is wished, by this old besotted goat, lustful, leach and so many other terms used to describe one
you do not know, nor never will...to have a Merry Christmas.
My gift to you...If I could buy you for what you think your worth and sell you at the market price, it would be about 2 cents...give or take a penny!
Go to the bank on this!!!
Merry Christmas and Happy New Year!
Merry Christmas and a Happy New Year to all decent, law-abiding, patriotic, Americans of good will.
Jay
Jay
Tuesday, December 20, 2011
Condi Rice for V.P.?
http://www.washingtontimes.com/news/2011/dec/18/curl-one-president-please-with-a-side-of-rice/?page=1
Sounds good to me. I certainly would have no problem with her ascending to the presidency 9 years hence, much less her being a heart beat away from the presidency for the next 8 years.
Her foreign policy creds are off the charts - superior to Hillary's and any current Republican presidential candidate.
A Newt/Condi ticket sounds good to me.
Thoughts?
Sounds good to me. I certainly would have no problem with her ascending to the presidency 9 years hence, much less her being a heart beat away from the presidency for the next 8 years.
Her foreign policy creds are off the charts - superior to Hillary's and any current Republican presidential candidate.
A Newt/Condi ticket sounds good to me.
Thoughts?
Sunday, December 18, 2011
Sunday Funnies; Volume 198.
Blonde On a Plane
A PLANE IS ON ITS WAY TO TORONTO , WHEN A BLONDE IN
ECONOMY CLASS GETS UP, AND MOVES TO THE FIRST CLASS
SECTION AND SITS DOWN.
THE FLIGHT ATTENDANT WATCHES HER DO THIS, AND ASKS
TO SEE HER TICKET.
SHE THEN TELLS THE BLONDE THAT SHE PAID FOR ECONOMY
CLASS, AND THAT SHE WILL HAVE TO SIT IN THE BACK.
THE BLONDE REPLIES, "I'M BLONDE, I'M BEAUTIFUL, I'M
GOING TO TORONTO AND I'M STAYING RIGHT HERE."
THE FLIGHT ATTENDANT GOES INTO THE COCKPIT AND TELLS
THE PILOT AND THE CO-PILOT THAT THERE IS A BLONDE
BIMBO SITTING IN FIRST CLASS, THAT BELONGS IN
ECONOMY, AND WON'T MOVE BACK TO HER SEAT.
THE CO-PILOT GOES BACK TO THE BLONDE AND TRIES TO
EXPLAIN THAT BECAUSE SHE ONLY PAID FOR ECONOMY
SHE WILL HAVE TO LEAVE AND RETURN TO HER SEAT.
THE BLONDE REPLIES, "I'M BLONDE, I'M BEAUTIFUL, I'M
GOING TO TORONTO AND I'M STAYING RIGHT HERE."
THE CO-PILOT TELLS THE PILOT THAT HE PROBABLY SHOULD
HAVE THE POLICE WAITING WHEN THEY LAND TO ARREST
THIS BLONDE WOMAN WHO WON'T LISTEN TO REASON.
THE PILOT SAYS, "YOU SAY SHE IS A BLONDE? I'LL
HANDLE THIS, I'M MARRIED TO A BLONDE. I SPEAK BLONDE."
HE GOES BACK TO THE BLONDE AND WHISPERS IN HER EAR,
AND SHE SAYS, "OH, I'M SORRY." AND GETS UP AND GOES
BACK TO HER SEAT IN ECONOMY..
THE FLIGHT ATTENDANT AND CO-PILOT ARE AMAZED AND
ASKED HIM WHAT HE SAID TO MAKE HER MOVE WITHOUT
ANY FUSS.
"I TOLD HER, "FIRST CLASS ISN'T GOING TO TORONTO ".
A PLANE IS ON ITS WAY TO TORONTO , WHEN A BLONDE IN
ECONOMY CLASS GETS UP, AND MOVES TO THE FIRST CLASS
SECTION AND SITS DOWN.
THE FLIGHT ATTENDANT WATCHES HER DO THIS, AND ASKS
TO SEE HER TICKET.
SHE THEN TELLS THE BLONDE THAT SHE PAID FOR ECONOMY
CLASS, AND THAT SHE WILL HAVE TO SIT IN THE BACK.
THE BLONDE REPLIES, "I'M BLONDE, I'M BEAUTIFUL, I'M
GOING TO TORONTO AND I'M STAYING RIGHT HERE."
THE FLIGHT ATTENDANT GOES INTO THE COCKPIT AND TELLS
THE PILOT AND THE CO-PILOT THAT THERE IS A BLONDE
BIMBO SITTING IN FIRST CLASS, THAT BELONGS IN
ECONOMY, AND WON'T MOVE BACK TO HER SEAT.
THE CO-PILOT GOES BACK TO THE BLONDE AND TRIES TO
EXPLAIN THAT BECAUSE SHE ONLY PAID FOR ECONOMY
SHE WILL HAVE TO LEAVE AND RETURN TO HER SEAT.
THE BLONDE REPLIES, "I'M BLONDE, I'M BEAUTIFUL, I'M
GOING TO TORONTO AND I'M STAYING RIGHT HERE."
THE CO-PILOT TELLS THE PILOT THAT HE PROBABLY SHOULD
HAVE THE POLICE WAITING WHEN THEY LAND TO ARREST
THIS BLONDE WOMAN WHO WON'T LISTEN TO REASON.
THE PILOT SAYS, "YOU SAY SHE IS A BLONDE? I'LL
HANDLE THIS, I'M MARRIED TO A BLONDE. I SPEAK BLONDE."
HE GOES BACK TO THE BLONDE AND WHISPERS IN HER EAR,
AND SHE SAYS, "OH, I'M SORRY." AND GETS UP AND GOES
BACK TO HER SEAT IN ECONOMY..
THE FLIGHT ATTENDANT AND CO-PILOT ARE AMAZED AND
ASKED HIM WHAT HE SAID TO MAKE HER MOVE WITHOUT
ANY FUSS.
"I TOLD HER, "FIRST CLASS ISN'T GOING TO TORONTO ".
Saturday, December 17, 2011
Christopher Hitchens, another heroic and awesome intellectual, dies.
Damn, I'll miss his writings.
http://www.bbc.co.uk/news/uk-16214466
http://www.foxnews.com/opinion/2011/12/17/christopher-hitchens-and-fall-worthy-adversary/
By the way, until his last heartbeat, he was an avowed atheist. Any day now, just like they did with the late Dr. Carl Sagan, some lying bastard Christians will swear that he had a last minute, death bed conversion. Trust me, he did not.
http://www.bbc.co.uk/news/uk-16214466
http://www.foxnews.com/opinion/2011/12/17/christopher-hitchens-and-fall-worthy-adversary/
By the way, until his last heartbeat, he was an avowed atheist. Any day now, just like they did with the late Dr. Carl Sagan, some lying bastard Christians will swear that he had a last minute, death bed conversion. Trust me, he did not.
Sunday, December 11, 2011
Sunday Funnies; Volume 197.
JFK'S Secretary of State, Dean Rusk, was in France in the early 60's when
DeGaulle decided to pull out of NATO. DeGaulle said he wanted all US
military out of France as soon as possible.
Rusk responded, "Does that include those who are buried here?"
DeGaulle did not respond.
You could have heard a pin drop.
When in England , at a fairly large conference, Colin Powell was asked by the
Archbishop of Canterbury if our plans for Iraq were just an example of 'empire building' by George Bush.
He answered by saying, "Over the years, the United States has sent many of
its fine young men and women into great peril to fight for freedom
beyond our borders. The only amount of land we have ever asked for
in return is enough to bury those that did not return."
You could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
There was a conference in France where a number of international engineers
were taking part, including French and American. During a break,
one of the French engineers came back into the room saying, "Have you
heard the latest dumb stunt Bush has done? He has sent an aircraft
carrier to Indonesia to help the tsunami victims. What does he
intend to do, bomb them?"
A Boeing engineer stood up and replied quietly: "Our carriers have three
hospitals on board that can treat several hundred people; they are
nuclear powered and can supply emergency electrical power to
shore facilities; they have three cafeterias with the capacity to
feed 3,000 people three meals a day, they can produce several thousand
gallons of fresh water from sea water each day, and they carry half a
dozen helicopters for use in transporting victims and injured to and
from their flight deck. We have eleven such ships; how many does France have?"
You could have heard a pin drop.
~~~~~~~~~~~~~~
A U.S. Navy Admiral was attending a naval conference that included
Admirals from the U.S., English, Canadian, Australian and French
Navies At a cocktail reception, he found himself standing with a large
group of officers that included personnel from most of those countries.
Everyone was chatting away in English as they sipped their drinks but a
French admiral suddenly complained that, whereas Europeans learn many
languages, Americans learn only English. He then asked, "Why is it that
we always have to speak English in these conferences rather than
speaking French?"
Without hesitating, the American Admiral replied, "Maybe it's because the
Brit's, Canadians, Aussie's and Americans arranged it so you wouldn't
have to speak German."
You could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
AND
THIS STORY FITS RIGHT IN WITH THE ABOVE...
Robert Whiting an elderly gentleman of 83, arrived in Paris by plane.
At French Customs, he took a few minutes to locate his passport
in his carry on.
"You have been to France before, monsieur?" the customs officer asked sarcastically.
Mr. Whiting admitted that he had been to France previously.
"Then you should know enough to have your passport ready."
The American said, "The last time I was here, I didn't have to show it."
"Impossible.. Americans always have to show their passports on arrival in France !"
The American senior gave the Frenchman a long hard look. Then he
quietly explained, ''Well, when I came ashore at Omaha Beach on D-Day in
1944 to help liberate this country, I couldn't find a single Frenchmen
to show a passport to."
You could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If
you are proud to be an American, pass this on! If not, delete it.
I am proud to be of this land, AMERICA
JFK'S
Secretary of State, Dean Rusk, was in France in the early 60's when
DeGaulle decided to pull out of NATO. DeGaulle said he wanted all US
military out of France as soon as possible.
Rusk responded,
"Does that include those who are buried here?"
DeGaulle
did not respond.
You
could have heard a pin drop.
When in England ,
at a fairly large conference, Colin Powell was asked by the
Archbishop of Canterbury if our plans for Iraq were just an example of
'empire building' by George Bush.
He answered by saying,
"Over the years, the United States has sent many of
its fine young men and women into great peril to fight for freedom
beyond our borders. The only amount of land we have ever asked for
in return is enough to bury those that did not
return."
You
could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
There was a conference in France
where a number of international engineers
were taking part, including French and American. During a break,
one of the French engineers came back into the room saying, "Have you
heard the latest dumb stunt Bush has done? He has sent an aircraft
carrier to Indonesia to help the tsunami victims. What does he
intend to do, bomb them?"
A Boeing engineer
stood up and replied quietly: "Our carriers have three
hospitals on board that can treat several hundred people; they are
nuclear powered and can supply emergency electrical power to
shore facilities; they have three cafeterias with the capacity to
feed 3,000 people three meals a day, they can produce several thousand
gallons of fresh water from sea water each day, and they carry half a
dozen helicopters for use in transporting victims and injured to and
from their flight deck. We have eleven such ships;
how many does France have?"
You
could have heard a pin drop.
~~~~~~~~~~~~~~
A U.S. Navy Admiral
was attending a naval conference that included
Admirals from the U.S., English, Canadian, Australian and French
Navies At a cocktail reception, he found himself standing with a large
group of officers that included personnel from most of those countries.
Everyone was chatting away in English as they sipped their drinks but a
French admiral suddenly complained that, whereas Europeans learn many
languages, Americans learn only English. He then asked, "Why is it that
we always have to speak English in these conferences rather than
speaking French?"
Without hesitating,
the American Admiral replied, "Maybe it's because the
Brit's, Canadians, Aussie's and Americans arranged it so you wouldn't
have to speak German."
You
could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
AND
THIS STORY FITS RIGHT IN WITH THE ABOVE...
Robert Whiting,
an elderly gentleman of 83, arrived in Paris by plane.
At French Customs, he took a few minutes to locate his passport
in his carry on.
"You
have been to France before, monsieur?" the customs officer asked
sarcastically.
Mr. Whiting
admitted that he had been to France
previously.
"Then
you should know enough to have your passport ready."
The American said,
"The last time I was here, I didn't have to show it."
"Impossible..
Americans always have to show their passports on arrival in France !"
The American senior
gave the Frenchman a long hard look. Then he
quietly explained, ''Well, when I came ashore at Omaha Beach on D-Day in
1944 to help liberate this country, I couldn't find a single Frenchmen
to show a passport to."
You
could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If
you are proud to be an American, pass this on! If not, delete it.
I am proud to be of this land, AMERICA
DeGaulle decided to pull out of NATO. DeGaulle said he wanted all US
military out of France as soon as possible.
Rusk responded, "Does that include those who are buried here?"
DeGaulle did not respond.
You could have heard a pin drop.
When in England , at a fairly large conference, Colin Powell was asked by the
Archbishop of Canterbury if our plans for Iraq were just an example of 'empire building' by George Bush.
He answered by saying, "Over the years, the United States has sent many of
its fine young men and women into great peril to fight for freedom
beyond our borders. The only amount of land we have ever asked for
in return is enough to bury those that did not return."
You could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
There was a conference in France where a number of international engineers
were taking part, including French and American. During a break,
one of the French engineers came back into the room saying, "Have you
heard the latest dumb stunt Bush has done? He has sent an aircraft
carrier to Indonesia to help the tsunami victims. What does he
intend to do, bomb them?"
A Boeing engineer stood up and replied quietly: "Our carriers have three
hospitals on board that can treat several hundred people; they are
nuclear powered and can supply emergency electrical power to
shore facilities; they have three cafeterias with the capacity to
feed 3,000 people three meals a day, they can produce several thousand
gallons of fresh water from sea water each day, and they carry half a
dozen helicopters for use in transporting victims and injured to and
from their flight deck. We have eleven such ships; how many does France have?"
You could have heard a pin drop.
~~~~~~~~~~~~~~
A U.S. Navy Admiral was attending a naval conference that included
Admirals from the U.S., English, Canadian, Australian and French
Navies At a cocktail reception, he found himself standing with a large
group of officers that included personnel from most of those countries.
Everyone was chatting away in English as they sipped their drinks but a
French admiral suddenly complained that, whereas Europeans learn many
languages, Americans learn only English. He then asked, "Why is it that
we always have to speak English in these conferences rather than
speaking French?"
Without hesitating, the American Admiral replied, "Maybe it's because the
Brit's, Canadians, Aussie's and Americans arranged it so you wouldn't
have to speak German."
You could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
AND
THIS STORY FITS RIGHT IN WITH THE ABOVE...
Robert Whiting an elderly gentleman of 83, arrived in Paris by plane.
At French Customs, he took a few minutes to locate his passport
in his carry on.
"You have been to France before, monsieur?" the customs officer asked sarcastically.
Mr. Whiting admitted that he had been to France previously.
"Then you should know enough to have your passport ready."
The American said, "The last time I was here, I didn't have to show it."
"Impossible.. Americans always have to show their passports on arrival in France !"
The American senior gave the Frenchman a long hard look. Then he
quietly explained, ''Well, when I came ashore at Omaha Beach on D-Day in
1944 to help liberate this country, I couldn't find a single Frenchmen
to show a passport to."
You could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If
you are proud to be an American, pass this on! If not, delete it.
I am proud to be of this land, AMERICA
JFK'S
Secretary of State, Dean Rusk, was in France in the early 60's when
DeGaulle decided to pull out of NATO. DeGaulle said he wanted all US
military out of France as soon as possible.
Rusk responded,
"Does that include those who are buried here?"
DeGaulle
did not respond.
You
could have heard a pin drop.
When in England ,
at a fairly large conference, Colin Powell was asked by the
Archbishop of Canterbury if our plans for Iraq were just an example of
'empire building' by George Bush.
He answered by saying,
"Over the years, the United States has sent many of
its fine young men and women into great peril to fight for freedom
beyond our borders. The only amount of land we have ever asked for
in return is enough to bury those that did not
return."
You
could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
There was a conference in France
where a number of international engineers
were taking part, including French and American. During a break,
one of the French engineers came back into the room saying, "Have you
heard the latest dumb stunt Bush has done? He has sent an aircraft
carrier to Indonesia to help the tsunami victims. What does he
intend to do, bomb them?"
A Boeing engineer
stood up and replied quietly: "Our carriers have three
hospitals on board that can treat several hundred people; they are
nuclear powered and can supply emergency electrical power to
shore facilities; they have three cafeterias with the capacity to
feed 3,000 people three meals a day, they can produce several thousand
gallons of fresh water from sea water each day, and they carry half a
dozen helicopters for use in transporting victims and injured to and
from their flight deck. We have eleven such ships;
how many does France have?"
You
could have heard a pin drop.
~~~~~~~~~~~~~~
A U.S. Navy Admiral
was attending a naval conference that included
Admirals from the U.S., English, Canadian, Australian and French
Navies At a cocktail reception, he found himself standing with a large
group of officers that included personnel from most of those countries.
Everyone was chatting away in English as they sipped their drinks but a
French admiral suddenly complained that, whereas Europeans learn many
languages, Americans learn only English. He then asked, "Why is it that
we always have to speak English in these conferences rather than
speaking French?"
Without hesitating,
the American Admiral replied, "Maybe it's because the
Brit's, Canadians, Aussie's and Americans arranged it so you wouldn't
have to speak German."
You
could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
AND
THIS STORY FITS RIGHT IN WITH THE ABOVE...
Robert Whiting,
an elderly gentleman of 83, arrived in Paris by plane.
At French Customs, he took a few minutes to locate his passport
in his carry on.
"You
have been to France before, monsieur?" the customs officer asked
sarcastically.
Mr. Whiting
admitted that he had been to France
previously.
"Then
you should know enough to have your passport ready."
The American said,
"The last time I was here, I didn't have to show it."
"Impossible..
Americans always have to show their passports on arrival in France !"
The American senior
gave the Frenchman a long hard look. Then he
quietly explained, ''Well, when I came ashore at Omaha Beach on D-Day in
1944 to help liberate this country, I couldn't find a single Frenchmen
to show a passport to."
You
could have heard a pin drop.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~
If
you are proud to be an American, pass this on! If not, delete it.
I am proud to be of this land, AMERICA
Friday, December 9, 2011
E-mail from Rep. Spencer
Note: this is a TOPIX thing. If you do not follow Topix yu might not get it.
Jay,
Nice to hear from you. I still agree with you about allowing students to carry on campus. However, my approach in pulling back barriers to exercising our 2nd Amendment rights such as this in my view is the first step. Amending my bill to include this change would be welcomed. As of now, I am in the process of gaining support from other legislators to make this first step.
Allowing students to carry on campus is something all 2nd Amendment supporters should get behind in light of the recent muggings and beatings at Georgia Tech and Georgia State. This may be the right political climate to pursue this. It is my understanding that another legislator may try to introduce this. I want to see how this process shakes out in light of all the politics surrounding gun rights right now. Should we adopt the campus change in my bill or the other legislator's bill, we will get stiff opposition from the Board of Regents...but we will cross that bridge when we get to it.
Thank you for your interest in the bill and the recommendation to allow carry on campuses.
Sincerely,
Representative Jason Spencer
www.staterepspencer.com
(912) 541-0243
-----Original Message-----
From: Jay Moreno [mailto:jaymor@tds.net]
Sent: Thu 12/8/2011 3:03 PM
To: Spencer, Jason
Subject: Gun bill
Jason,
I just finished reading your bill.
As I read it, college STUDENTS, 18 and up, who can legally carry with a
permit NOW, (correction: they can carry it in their car without a concealed permit which they can not legally obtain until age 21) under your bill, could carry without a license, yet STILL could
not legally leave a weapon locked up in their car, in the parking lot, while
attending class.
You will recall that we discussed this before the election.
Do you concur with my opinion as to how your bill treats the matter? If not,
could you cite the allowing language?
If you do, is it too late to amend the bill so that college students (not 18
y/o high school students) travel to and from campus armed and leave their
weapons legally in their parked cars?
It makes NO SENSE that a legal 18 year old campus visitor who is NOT a
student can but a student CAN'T!
Thank you.
Jay Moreno
Jay,
Nice to hear from you. I still agree with you about allowing students to carry on campus. However, my approach in pulling back barriers to exercising our 2nd Amendment rights such as this in my view is the first step. Amending my bill to include this change would be welcomed. As of now, I am in the process of gaining support from other legislators to make this first step.
Allowing students to carry on campus is something all 2nd Amendment supporters should get behind in light of the recent muggings and beatings at Georgia Tech and Georgia State. This may be the right political climate to pursue this. It is my understanding that another legislator may try to introduce this. I want to see how this process shakes out in light of all the politics surrounding gun rights right now. Should we adopt the campus change in my bill or the other legislator's bill, we will get stiff opposition from the Board of Regents...but we will cross that bridge when we get to it.
Thank you for your interest in the bill and the recommendation to allow carry on campuses.
Sincerely,
Representative Jason Spencer
www.staterepspencer.com
(912) 541-0243
-----Original Message-----
From: Jay Moreno [mailto:jaymor@tds.net]
Sent: Thu 12/8/2011 3:03 PM
To: Spencer, Jason
Subject: Gun bill
Jason,
I just finished reading your bill.
As I read it, college STUDENTS, 18 and up, who can legally carry with a
permit NOW, (correction: they can carry it in their car without a concealed permit which they can not legally obtain until age 21) under your bill, could carry without a license, yet STILL could
not legally leave a weapon locked up in their car, in the parking lot, while
attending class.
You will recall that we discussed this before the election.
Do you concur with my opinion as to how your bill treats the matter? If not,
could you cite the allowing language?
If you do, is it too late to amend the bill so that college students (not 18
y/o high school students) travel to and from campus armed and leave their
weapons legally in their parked cars?
It makes NO SENSE that a legal 18 year old campus visitor who is NOT a
student can but a student CAN'T!
Thank you.
Jay Moreno
Great water saving hot water pump!
I just had one of these installed today.
In my master bath, I used to have to run the hot water anywhere from 1 and 1/2 minutes to 1 minute, 45 seconds (depending on the season) before I had hot water at the faucet.
Not, I have water at maximum heat in 10 seconds! I love it.
The company claims that the average family will save 16,000 gallons of wasted water every year. In St.Marys, that's a good chunk of change.
The pump runs in 15 minutes intervals for about 10 seconds per run and only during the times of day you program the timer for. Or, you can let it run continually. It only draws the amps of a 25 watt bulb.
Eagle plumbing did my installation for $160.00. Any reasonably handy able bodied person should be able to install it themselves.
Check it out:
http://www.rewci.com/whhohotwaci.html?utm_source=cactusconnect&utm_medium=email&utm_content=text&utm_campaign=nov11
Enjoy!
In my master bath, I used to have to run the hot water anywhere from 1 and 1/2 minutes to 1 minute, 45 seconds (depending on the season) before I had hot water at the faucet.
Not, I have water at maximum heat in 10 seconds! I love it.
The company claims that the average family will save 16,000 gallons of wasted water every year. In St.Marys, that's a good chunk of change.
The pump runs in 15 minutes intervals for about 10 seconds per run and only during the times of day you program the timer for. Or, you can let it run continually. It only draws the amps of a 25 watt bulb.
Eagle plumbing did my installation for $160.00. Any reasonably handy able bodied person should be able to install it themselves.
Check it out:
http://www.rewci.com/whhohotwaci.html?utm_source=cactusconnect&utm_medium=email&utm_content=text&utm_campaign=nov11
Enjoy!
Monday, December 5, 2011
Good woman fired for rescuing abused dog.
http://www.foxnews.com/us/2011/12/04/baggage-handler-fired-after-refusing-to-load-dog-on-plane/?test=latestnews
Hopefully, they will re-hire her and fire the S.O.B. who fired her!
Hopefully, they will re-hire her and fire the S.O.B. who fired her!
Sunday, December 4, 2011
Sunday Funnies; Volume 196.
A Lawyer And A Senior
A lawyer and a senior citizen are sitting next to each other on a long flight.
The lawyer is thinking that seniors are so dumb that he could get one over on them easily.
So, the lawyer asks if the senior would like to play a fun game.
The senior is tired and just wants to take a nap, so he politely declines and tries to catch a few winks.
The lawyer persists, saying that the game is a lot of fun...."I ask you a question, and if you don't know the answer, you pay me only $5.00. Then you ask me one, and if I don't know the answer, I will pay you $500.00," he says.
This catches the senior's attention and, to keep the lawyer quiet, he agrees to play the game.
The lawyer asks the first question. "What's the distance from the Earth to the Moon?"
The senior doesn't say a word, but reaches into his pocket, pulls out a five-dollar bill, and hands it to the lawyer.
Now, it's the senior's turn. He asks the lawyer, "What goes up a hill with three legs, and comes down with four?"
The lawyer uses his laptop to search all references he can find on the Net.
He sends E-mails to all the smart friends he knows; all to no avail. After an hour of searching, he finally gives up.
He wakes the senior and hands him $500.00. The senior pockets the $500.00 and goes right back to sleep.
The lawyer is going nuts not knowing the answer. He wakes the senior up and asks, "Well, so what goes up a hill with three legs and comes down with four?"
The senior reaches into his pocket, hands the lawyer $5.00, and goes back to sleep.
You know you're going to send this one on.
Don't mess with old farts!
A lawyer and a senior citizen are sitting next to each other on a long flight.
The lawyer is thinking that seniors are so dumb that he could get one over on them easily.
So, the lawyer asks if the senior would like to play a fun game.
The senior is tired and just wants to take a nap, so he politely declines and tries to catch a few winks.
The lawyer persists, saying that the game is a lot of fun...."I ask you a question, and if you don't know the answer, you pay me only $5.00. Then you ask me one, and if I don't know the answer, I will pay you $500.00," he says.
This catches the senior's attention and, to keep the lawyer quiet, he agrees to play the game.
The lawyer asks the first question. "What's the distance from the Earth to the Moon?"
The senior doesn't say a word, but reaches into his pocket, pulls out a five-dollar bill, and hands it to the lawyer.
Now, it's the senior's turn. He asks the lawyer, "What goes up a hill with three legs, and comes down with four?"
The lawyer uses his laptop to search all references he can find on the Net.
He sends E-mails to all the smart friends he knows; all to no avail. After an hour of searching, he finally gives up.
He wakes the senior and hands him $500.00. The senior pockets the $500.00 and goes right back to sleep.
The lawyer is going nuts not knowing the answer. He wakes the senior up and asks, "Well, so what goes up a hill with three legs and comes down with four?"
The senior reaches into his pocket, hands the lawyer $5.00, and goes back to sleep.
You know you're going to send this one on.
Don't mess with old farts!
Saturday, December 3, 2011
Sunday, November 27, 2011
Sunday Funnies; Volume 195.
WHY MEN ARE SELDOM DEPRESSED:
Men Are Just Happier People --
What do you expect from such simple creatures?
Your last name stays put.
The garage is all yours.
Wedding plans take care of themselves.
Chocolate is just another snack.
You can be President.
You can never be pregnant.
You can wear a white T-shirt to a water park.
You can wear NO shirt to a water park.
Car mechanics tell you the truth.
The world is your urinal.
You never have to drive to another gas station restroom because this one is just too icky.
You don't have to stop and think of which way to turn a nut on a bolt.
Same work, more pay.
Wrinkles add character.
Wedding dress $5000. Tux rental-$100.
People never stare at your chest when you're talking to them.
New shoes don't cut, blister, or mangle your feet.
One mood all the time.
Phone conversations are over in 30 seconds flat.
You know stuff about tanks.
A five-day vacation requires only one suitcase.
You can open all your own jars.
You get extra credit for the slightest act of thoughtfulness.
If someone forgets to invite you,
He or she can still be your friend.
Your underwear is $8.95 for a three-pack.
Three pairs of shoes are more than enough..
You almost never have strap problems in public.
You are unable to see wrinkles in your clothes..
Everything on your face stays its original color..
The same hairstyle lasts for years, maybe decades.
You only have to shave your face and neck.
You can play with toys all your life.
One wallet and one pair of shoes -- one color for all seasons.
You can wear shorts no matter how your legs look..
You can 'do' your nails with a pocket knife.
You have freedom of choice concerning growing a mustache.
You can do Christmas shopping for 25 relatives
On December 24 in 25 minutes.
No wonder men are happier.
Send this to the women who can handle it
And to the men who will enjoy reading it.
Men Are Just Happier People
NICKNAMES
•If Sheila, Candy and Sarah go out for lunch, they will call each other Sheila, Candy and Sarah.
•If Mike, Dave and John go out, they will affectionately refer to each other as Fat Boy, Bubba and Wildman .
EATING OUT
•When the bill arrives, Mike, Dave and John will each throw in $20, even though it's only for $32.50. None of them will have anything smaller and none will actually admit they want change back..
•When the girls get their bill, out come the pocket calculators.
MONEY
•A man will pay $2 for a $1 item he needs.
•A woman will pay $1 for a $2 item that she doesn't need but it's on sale.
BATHROOMS
•A man has six items in his bathroom: toothbrush and toothpaste, shaving cream, razor, a bar of soap, and a towel.
•The average number of items in the typical woman's bathroom is 337. A man would not be able to identify more than 20 of these items.
ARGUMENTS
•A woman has the last word in any argument.
•Anything a man says after that is the beginning of a new argument.
FUTURE
•A woman worries about the future until she gets a husband.
•A man never worries about the future until he gets a wife.
MARRIAGE
•A woman marries a man expecting he will change, but he doesn't.
•A man marries a woman expecting that she won't change, but she does.
DRESSING UP
•A woman will dress up to go shopping, water the plants, empty the trash, answer the phone, read a book, and get the mail.
•A man will dress up for weddings and funerals.
NATURAL
•Men wake up as good-looking as they went to bed..
•Women somehow deteriorate during the night.
OFFSPRING
•Ah, children. A woman knows all about her children. She knows about dentist appointments and romances, best friends, favorite foods, secret fears and hopes and dreams.
•A man is vaguely aware of some short people living in the house.
Men Are Just Happier People --
What do you expect from such simple creatures?
Your last name stays put.
The garage is all yours.
Wedding plans take care of themselves.
Chocolate is just another snack.
You can be President.
You can never be pregnant.
You can wear a white T-shirt to a water park.
You can wear NO shirt to a water park.
Car mechanics tell you the truth.
The world is your urinal.
You never have to drive to another gas station restroom because this one is just too icky.
You don't have to stop and think of which way to turn a nut on a bolt.
Same work, more pay.
Wrinkles add character.
Wedding dress $5000. Tux rental-$100.
People never stare at your chest when you're talking to them.
New shoes don't cut, blister, or mangle your feet.
One mood all the time.
Phone conversations are over in 30 seconds flat.
You know stuff about tanks.
A five-day vacation requires only one suitcase.
You can open all your own jars.
You get extra credit for the slightest act of thoughtfulness.
If someone forgets to invite you,
He or she can still be your friend.
Your underwear is $8.95 for a three-pack.
Three pairs of shoes are more than enough..
You almost never have strap problems in public.
You are unable to see wrinkles in your clothes..
Everything on your face stays its original color..
The same hairstyle lasts for years, maybe decades.
You only have to shave your face and neck.
You can play with toys all your life.
One wallet and one pair of shoes -- one color for all seasons.
You can wear shorts no matter how your legs look..
You can 'do' your nails with a pocket knife.
You have freedom of choice concerning growing a mustache.
You can do Christmas shopping for 25 relatives
On December 24 in 25 minutes.
No wonder men are happier.
Send this to the women who can handle it
And to the men who will enjoy reading it.
Men Are Just Happier People
NICKNAMES
•If Sheila, Candy and Sarah go out for lunch, they will call each other Sheila, Candy and Sarah.
•If Mike, Dave and John go out, they will affectionately refer to each other as Fat Boy, Bubba and Wildman .
EATING OUT
•When the bill arrives, Mike, Dave and John will each throw in $20, even though it's only for $32.50. None of them will have anything smaller and none will actually admit they want change back..
•When the girls get their bill, out come the pocket calculators.
MONEY
•A man will pay $2 for a $1 item he needs.
•A woman will pay $1 for a $2 item that she doesn't need but it's on sale.
BATHROOMS
•A man has six items in his bathroom: toothbrush and toothpaste, shaving cream, razor, a bar of soap, and a towel.
•The average number of items in the typical woman's bathroom is 337. A man would not be able to identify more than 20 of these items.
ARGUMENTS
•A woman has the last word in any argument.
•Anything a man says after that is the beginning of a new argument.
FUTURE
•A woman worries about the future until she gets a husband.
•A man never worries about the future until he gets a wife.
MARRIAGE
•A woman marries a man expecting he will change, but he doesn't.
•A man marries a woman expecting that she won't change, but she does.
DRESSING UP
•A woman will dress up to go shopping, water the plants, empty the trash, answer the phone, read a book, and get the mail.
•A man will dress up for weddings and funerals.
NATURAL
•Men wake up as good-looking as they went to bed..
•Women somehow deteriorate during the night.
OFFSPRING
•Ah, children. A woman knows all about her children. She knows about dentist appointments and romances, best friends, favorite foods, secret fears and hopes and dreams.
•A man is vaguely aware of some short people living in the house.
Thursday, November 24, 2011
Sunday, November 20, 2011
Sunday, November 13, 2011
Commensalism in St. Marys.
One thing that I've really enjoyed about living in St. Marys is the commensalism exhibited by many species of wildlife.
I got to thinking about this after an observation this past Friday night. I was returning home at dusk from another delicious seafood platter at St. Marys Seafood & Steaks. Out of those woods located in the south east quadrant of the intersection of Osborne and Julia Street flew an owl with a rat in his talons. That set me to thinking about all of my encounters with wildlife right here in the city limits within the last 18 years.
When I lived in Park Place, there was a time when the pond right out my front door was teeming with fish.
I used to watch an osprey perch in a tall pine on the edge of the pond while watching for a careless bream near the surface. The fish were so thick that one day, he actually lifted out of the water with a bream in each talon. My guess is that the was as surprised as I was. I ran outside to watch him fly off. I was curious to see how he would manage the two fish because they always turn one fish around so that it is head-into-the-wind when the are flying back to the nest. Sure enough, he tried to do just that and, in the process, dropped both fish over in Sugarmill. Little grebes used to visit that pond every winter. Cormorants and great blue herons also found good eating in the pond year round.
Where I live now, the land was, for all intents and purposes, clear-cut to build the subdivision. No big loss. All the trees were pulp pines with a DBH of about 3-4 inches. The result is that the cleared sky is great for bird watching. About the first week I was here, I saw, right out of my kitchen window, a Cooper's hawk in hot pursuit of a pileated woodpecker. As I wrote at the time, I thought that the woodpecker was a goner but just before the hawk could close the distance, the woodpecker made it into the remaining thicket of young pines behind me. When it came to weaving in and out of those closely packed pines like a pinball, the woodpecker way outclassed the hawk. Rather than bash his brains out the hawk wisely gave up the chase.
That same hawk - or his twin - is still in the neighborhood some three years later. He has attacked feeding doves in my back yard several times. The doves escaped at the last second during the two diving attacks I've witnessed but I've also come home a few times to find the ground near the feeder strewn with dove feathers. He can also take down larger prey. One day, when I was taking CJ for his walk, we were passing some adjacent vacant lots which, combined, are a little bigger than a football field. Up near the road, I saw a bunch of white wing feathers which I immediately recognized as belonging to one of the seasonal white ibises that were in the neighborhood at that time. As we rolled on a few yards, I picked up movement closer to the tree line. There was the Cooper's hawk tearing strips of flesh off of the featherless
ibis body. Oh, just recently, I saw him just barely miss a crow. Lots of crows around here.
Back before they cleared the thicket behind my house, I had lot's of birds at my feeder year round. Now, my busiest time is about now through whenever the migratory birds head north on the spring. I've seen just about every kind of songbird imaginable that lives here or migrates through here.
The large retention pond in the center of my subdivision has a flock of Canada geese for a large part of the year. They feed off of every one's lawn and make a bit of a mess but they are beautiful. This past spring, our local mallard couple hatched about a dozen ducklings. They're all pretty much full grown now. I love to watch them all cirle in tight formation and land on the pond.
Before they cleared the land behind me, one year, a doe and fawn were quite often out on the lot right out of my bedroom window early in the morning. About a month ago, on a Sunday afternoon, just at dusk, I was taking CJ for his walk. A fairly strong wind was blowing into my face. Between the wind and my ultra quiet wheelchair and Ninja pup, we were apparently totally undetectable to the best ears upwind of us. Just as we cleared the edge of my neighbor's house, there, standing maybe 25 feet away, at he edge of the adjoining woods, was a really nice buck. I know he had to be a 4 to 6 pointer and probably went somewhere between 175 and 200 lbs. Surprised, we both just stared at each other for a second then he turned and rather unhurriedly, made his way back down the trail he had made. He no doubt feeds out in the three lots between my house and that neighbor's. My neighbors have seen him since then.
Oh,and back to birds, one day, right in the middle of a dozen or so buzzards circling high over the apartments behind me, was a bald eagle circling right along with them. I also looked out my kitchen windows several months ago and saw a scissor tailed kite circling lazily over the neighborhood.
Oh, and not long ago, just after dusk, I saw a doe and two yearlings feeding on the side of road about half way between the original Krayons Academy and Mary Lee Clark.
Yes, I really enjoy observing the activities all of the the wildlife that lives among us.
If only I could say that for all of the Homo sapiens of St. Marys.
I got to thinking about this after an observation this past Friday night. I was returning home at dusk from another delicious seafood platter at St. Marys Seafood & Steaks. Out of those woods located in the south east quadrant of the intersection of Osborne and Julia Street flew an owl with a rat in his talons. That set me to thinking about all of my encounters with wildlife right here in the city limits within the last 18 years.
When I lived in Park Place, there was a time when the pond right out my front door was teeming with fish.
I used to watch an osprey perch in a tall pine on the edge of the pond while watching for a careless bream near the surface. The fish were so thick that one day, he actually lifted out of the water with a bream in each talon. My guess is that the was as surprised as I was. I ran outside to watch him fly off. I was curious to see how he would manage the two fish because they always turn one fish around so that it is head-into-the-wind when the are flying back to the nest. Sure enough, he tried to do just that and, in the process, dropped both fish over in Sugarmill. Little grebes used to visit that pond every winter. Cormorants and great blue herons also found good eating in the pond year round.
Where I live now, the land was, for all intents and purposes, clear-cut to build the subdivision. No big loss. All the trees were pulp pines with a DBH of about 3-4 inches. The result is that the cleared sky is great for bird watching. About the first week I was here, I saw, right out of my kitchen window, a Cooper's hawk in hot pursuit of a pileated woodpecker. As I wrote at the time, I thought that the woodpecker was a goner but just before the hawk could close the distance, the woodpecker made it into the remaining thicket of young pines behind me. When it came to weaving in and out of those closely packed pines like a pinball, the woodpecker way outclassed the hawk. Rather than bash his brains out the hawk wisely gave up the chase.
That same hawk - or his twin - is still in the neighborhood some three years later. He has attacked feeding doves in my back yard several times. The doves escaped at the last second during the two diving attacks I've witnessed but I've also come home a few times to find the ground near the feeder strewn with dove feathers. He can also take down larger prey. One day, when I was taking CJ for his walk, we were passing some adjacent vacant lots which, combined, are a little bigger than a football field. Up near the road, I saw a bunch of white wing feathers which I immediately recognized as belonging to one of the seasonal white ibises that were in the neighborhood at that time. As we rolled on a few yards, I picked up movement closer to the tree line. There was the Cooper's hawk tearing strips of flesh off of the featherless
ibis body. Oh, just recently, I saw him just barely miss a crow. Lots of crows around here.
Back before they cleared the thicket behind my house, I had lot's of birds at my feeder year round. Now, my busiest time is about now through whenever the migratory birds head north on the spring. I've seen just about every kind of songbird imaginable that lives here or migrates through here.
The large retention pond in the center of my subdivision has a flock of Canada geese for a large part of the year. They feed off of every one's lawn and make a bit of a mess but they are beautiful. This past spring, our local mallard couple hatched about a dozen ducklings. They're all pretty much full grown now. I love to watch them all cirle in tight formation and land on the pond.
Before they cleared the land behind me, one year, a doe and fawn were quite often out on the lot right out of my bedroom window early in the morning. About a month ago, on a Sunday afternoon, just at dusk, I was taking CJ for his walk. A fairly strong wind was blowing into my face. Between the wind and my ultra quiet wheelchair and Ninja pup, we were apparently totally undetectable to the best ears upwind of us. Just as we cleared the edge of my neighbor's house, there, standing maybe 25 feet away, at he edge of the adjoining woods, was a really nice buck. I know he had to be a 4 to 6 pointer and probably went somewhere between 175 and 200 lbs. Surprised, we both just stared at each other for a second then he turned and rather unhurriedly, made his way back down the trail he had made. He no doubt feeds out in the three lots between my house and that neighbor's. My neighbors have seen him since then.
Oh,and back to birds, one day, right in the middle of a dozen or so buzzards circling high over the apartments behind me, was a bald eagle circling right along with them. I also looked out my kitchen windows several months ago and saw a scissor tailed kite circling lazily over the neighborhood.
Oh, and not long ago, just after dusk, I saw a doe and two yearlings feeding on the side of road about half way between the original Krayons Academy and Mary Lee Clark.
Yes, I really enjoy observing the activities all of the the wildlife that lives among us.
If only I could say that for all of the Homo sapiens of St. Marys.
Sunday Funnies; Volume 193.
The Bathtub Test
During a visit to my doctor, I asked him, "How do you determine whether or not an older person should be put in an old age home?"
"Well," he said, "we fill up a bathtub, then we offer a teaspoon, a teacup and a bucket to the person to empty the bathtub."
"Oh, I understand," I said. "A normal person would use the
bucket because it is bigger than the spoon or the teacup."
"No" he said. "A normal person would pull the plug. Do you
want a bed near the window?"
During a visit to my doctor, I asked him, "How do you determine whether or not an older person should be put in an old age home?"
"Well," he said, "we fill up a bathtub, then we offer a teaspoon, a teacup and a bucket to the person to empty the bathtub."
"Oh, I understand," I said. "A normal person would use the
bucket because it is bigger than the spoon or the teacup."
"No" he said. "A normal person would pull the plug. Do you
want a bed near the window?"
Monday, November 7, 2011
Governing Georgia Supreme Court opinion in case of Bird Aviation taxability.
DELTA AIR LINES, INC. v. COLEMAN, Tax Commissioner, et al.
21988.
(219 Ga. 12)
(131 SE2d 768)
(1963)
Equitable petition. Clayton Superior Court. Before Judge Banke.
CANDLER, Justice.
1. A leasehold estate which one acquires in public property is subject to taxation like any other privately owned property.
2. Any estate in property which is subject to taxation must be taxed on the basis of its fair market value and this, of course, includes a leasehold estate.
3. The facts in this case show no discrimination against the holder and owner of the leasehold estate violative of the equal protection clauses of the State and Federal Constitutions.
The City of Atlanta owns a tract of land in Clayton County, Georgia, which contains approximately 50 acres. For a stated amount, payable annually, it leased such tract to Delta Air Lines, Inc., a private corporation for 30 years from January 1, 1960, with the right to renew the lease for an additional 20 years if the lessee elects to do so. The city agreed to construct or cause to be constructed certain improvements on the leased premises consisting generally of hangars, office space and maintenance and storage facilities for the lessee's use, the probable cost of which would be $6,500,000, and the lessee agreed to pay it an additional amount at specified times for the use of such improvements. For the years 1961 and 1962 the lessee returned its leasehold interest in the property for ad valorem taxes in Clayton County and valued it for tax purposes at $100,000. For each of those years the county's board of tax assessors increased or changed the lessee's tax return by substituting for the value at which it returned its leasehold interest the following: "$1,625,000--Buildings, $40,900--Land." On May 31, 1961, Delta Air Lines, Inc. filed a suit in the Superior Court of Clayton County against Robert E. Coleman, as tax commissioner of that county; and also against F. A. Black, W. W. Wells and L. S. Terrell, as the members of that county's board of tax assessors. In addition to the facts stated above, its amended petition, so far as need be pointed out, alleges: The property it leased from the City of Atlanta is public property; and being such, it is exempt from ad valorem taxation. The only interest petitioner has in the leased premises is the leasehold interest it acquired from the City of Atlanta and being only a leasehold interest in public property it is not subject to ad valorem taxes. It is further alleged that if the leasehold interest which petitioner acquired from the City of Atlanta is subject to ad valorem taxation in Clayton County, it is subject to taxation only on the market value of the unexpired term of the lease and such value does not exceed $400,000. Petitioner returned it for taxes in 1961 and 1962 at $100,000, which was 25% of its actual market value, the basis on which the defendant tax assessors of Clayton County customarily and regularly assess all other real estate. The defendant tax assessors for each such year increased its value from $100,000 to $1,665,900, which is more than four times the
fair market value of its leasehold interest in the property. Since the defendant tax assessors assessed for taxes the entire interest in the leased property, it is an effort on the defendants' part to tax an interest in the leased property which the petitioner does not own and in which it has only a leasehold interest. The petition further alleges that there are a large number of leasehold estates in private property in Clayton County and the defendants have with respect to those properties assessed for taxation the entire fee interest against the respective private owner thereof and no effort has been made by the defendants to tax the leasehold estates in those properties. The property here involved and a tract of land in Clayton County which is owned by the United States and known as the Atlanta General Depot, or the Conley General Depot, on which a private corporation holds a lease, are the only exceptions to the defendants' intentional and systematic practice of assessing for taxation the entire fee interest in the property against the respective owner thereof and making no assessment against the owner of the leasehold interest therein. Such official assessments for ad valorem taxation of petitioner's leasehold interest at the sum of $1,665,900 are violative of the equal protection clause of the fourteenth amendment to the Constitution of the United States and such action of the defendant tax assessors is violative of such equal protection clause because the defendants have intentionally and systematically assessed other similar property at 25% of its true market value, whereas the assessments against the petitioner are at a rate of more than four times the true market value of the property. For such reason, the official assessments and the action of the defendants are violative of Art. I, Sec. I, Par. II of the Constitution of the State of Georgia, which provides that, "Protection to person and property is the paramount duty of government, and shall be impartial and complete." Code 2-102.
The amended petition prayed for process and service; for a judgment adjudicating and declaring that the leasehold interest the petitioner acquired from the City of Atlanta is exempt from ad valorem taxation; for an injunction temporarily and permanently restraining and prohibiting collection of the taxes assessed against the leasehold interest it acquired from the City of Atlanta; for a judgment adjudicating and declaring that petitioner's leasehold, if subject to ad valorem taxes, must be taxed on the basis of its fair market value and like other similar property in Clayton County is assessed for taxes; for a judgment adjudicating and declaring that the official assessments made against petitioner's leasehold interest at a valuation of more than its actual value, while the defendant tax assessors intentionally and systematically assess other similar property, including real estate, at 25% of its true value, is violative of the equal protection clause of the fourteenth amendment to the Constitution of the United States and Art. I, Sec. I, Par. II of the Constitution of Georgia; and for a judgment adjudicating and declaring the defendant tax assessors' official action in assessing for ad valorem taxation petitioner's leasehold, while intentionally and systematically refraining from assessing other leasehold estates in private property, is violative of the equal protection clauses of the Constitution of the United States and the Constitution of Georgia.
The defendants answered the amended petition and admitted that the City of Atlanta is the owner of the subject property; that the city leased it to the petitioner for the period and for the consideration alleged in the petition; but denied that the petitioner's leasehold interest in the property is exempt from ad valorem taxes as claimed by the petitioner. The parties stipulated that all allegations in the plaintiff's petition except those which were denied by the defendants' answer were true and that no proof thereof would be required. They also stipulated that no separate assessments were made against leasehold estates acquired in privately owned lands in Clayton County. The case resulted in a judgment declaring and adjudicating that the leasehold interest which the petitioner acquired from the City of Atlanta was subject to ad valorem taxes in Clayton County; that the assessments made against the petitioner's leasehold interest in the property which it acquired from the City of Atlanta were null and void and for such reason should be vacated and set aside and new assessments against the petitioner's leasehold estate should be made by the tax assessors of Clayton County not later than a specified date; and that in determining and fixing the value of the petitioner's leasehold estate they might consider the value of the land and the buildings thereon including the cost of fixtures and improvements placed thereon and also facts which show whether or not the business operated thereon by the petitioner is profitable as well as any other relevant factors and circumstances, used only of course for the purpose of illustrating and throwing light on the value of the leasehold interest, reporting such valuation to the petitioner on or before a stated date. The plaintiff excepted to that judgment.
1. All public property is exempt from taxation (Code Ann. 92-201; Ga. L. 1946, p. 12); but it is exempt only so long as it remains in public ownership. When it is sold and put into private hands, the natural implication is that it goes there with the ordinary incidents of private property and therefore is subject to being taxed. In this State there can be several separate and distinct estates in the same parcel of land, and Code 92-104 requires the owner of any estate in land less than the fee to return it for taxes and pay taxes on it as on other property. A leasehold is an estate in land less than the fee; it is severed from the fee and classified for tax purposes as realty. Code Ann. 92-114. When the City of Atlanta conveyed to the Delta Corporation a leasehold estate in the land here involved, it completely disposed of a distinct estate in its land for a valuable consideration, and Delta acquired it and holds it as a private owner. When any estate in public property is disposed of, it loses its identity of being public property and is subject to taxes while in private ownership just as any other privately owned property. Private property becomes public property when it passes into public ownership; and public property becomes private property when it passes into private ownership. A leasehold is property, and this court in State of Georgia v. Davison, 198 Ga. 27 (31 SE2d 225), held that a leasehold estate which had been conveyed in the State's University of Georgia property at Athens was subject to taxes. In that case there were two dissents relating to the character of the instrument which had been given to the lessee. Four members of the court construed it to be a leasehold and two were of the opinion that it was only a usufruct. And in Henry Grady Hotel Co. v. City of Atlanta, 162 Ga. 818 (135 SE 68), it was held that a leasehold estate in property belonging to the State of Georgia which a private corporation had acquired from the State was subject to taxes which the City of Atlanta assessed against it. While we do not agree to or follow the reason given for the judgment in the Henry Grady Hotel Co. case, the judgment in that case is nevertheless correct since it holds that a leasehold estate which had been severed from the fee in public property could be taxed. In this connection, see Conley Housing Corp. v. Coleman, 211 Ga. 835 (89 SE2d 482); Wright v. Central of Ga. R. Co., 146 Ga. 406 (91 SE 471); and Western &c. R. Co. v. State, 54 Ga. 428, 439.
2. Since the trial court found and held that the assessments which the county's board of tax assessors made against Delta's leasehold for the years 1961 and 1962 were null and void and for that reason should be vacated and set aside and that Delta's leasehold interest should be reassessed for those tax years, it is not necessary for this court to consider the question respecting their validity.
3. The formula which should be employed by tax assessors for the purpose of ascertaining and determining the value of a leasehold interest for tax purposes is the next question which we must consider and decide. All property subject to taxation must be returned and assessed for taxes at its fair market value. Code 92-5701. "The intent and purpose of the tax laws of this State are to have all property and subjects of taxation assessed at the value which would be realized therefrom by cash sale, as such property and subjects are usually sold, but not by forced sale thereof, and the words 'fair market value,' when used in the tax laws, shall be held and deemed to mean what the property and subjects would bring at cash sale when sold in the manner in which such property and subjects are usually sold." Code 92-5702. For the years 1961 and 1962 Delta returned the leasehold it acquired from the City of Atlanta at $100,000 for each year. The defendant tax assessors increased its value to a much larger amount. Delta was dissatisfied with the assessment and instituted this litigation in which it prayed for a judgment adjudicating and declaring, (1) whether or not its leasehold was subject to ad valorem taxation and, (2) the formula which should be employed in determining its value for tax purposes, if it is in fact taxable. The trial court held that it was taxable and we agree to the correctness of that ruling. It did not agree with the valuation at which it had been assessed by Clayton County's board of tax assessors and vacated and set aside the assessment which the board had made for each tax year involved and ordered a reassessment of it for each of those years. The court found and declared that Clayton County's board of tax assessors and their successors in office, in ascertaining and fixing the value of Delta's leasehold for tax purposes, "may consider the value of the land and the buildings including cost of fixtures and improvements placed therein, and also such facts that show whether or not the business operated thereon is profitable as well as any other relevant factors and circumstance, used only of course for the purpose to illustrate and throw light upon the value of the leasehold interest." Delta excepts to this and argues that in determining the value of a leasehold for tax purposes, the tax assessors should consider only the fair market value of the unexpired term of the lease less the rents required to be paid by the lessee.
4. The record in this case shows that a large number of privately owned lands or buildings in Clayton County have been leased to private individuals or private corporations; and, as to those properties, it is alleged and stipulated that it is the practice of the tax assessors of Clayton County to assess all taxes due thereon against the owner of the fee. As to those properties, there is no allegation or proof that the owner of the fee is not paying the full tax due on the entire property. The record also shows that this property and certain property belonging to the United States known as the Atlanta General Depot, or the Conley General Depot, on which a private corporation holds a lease, are the only properties in Clayton County where the tax assessors of that county assessed taxes against the holder of the leasehold interest therein. Delta alleges and asserts that this is a discrimination against it and violates the equal protection clauses of the State and Federal Constitutions and for this position it relies on Montgomery v. Suttles, 191 Ga. 781 (13 SE2d 781); and Suttles v. Montgomery, 193 Ga. 128 (17 SE2d 734). It is true in those cases, and others like them, this court enjoined the collection of taxes because other like property was either not taxed or taxed at a materially different rate or valuation. While the rulings in those cases are sound, they are not controlling in this case. Here, as the record shows, the owners of other leased privately owned properties in Clayton County were required to pay the tax on the entire fee interest in the leased premises and there is no contention that those properties were not taxed at their full, fair market value, the fee owner thereof paying all taxes due thereon. In this case only the leasehold interest in the fee was returned by Delta for ad valorum taxation and we have held that it is taxable on the basis of its fair market value. The discrimination in taxation which the equal protection clauses forbid is the failure of the taxing authorities to tax all like property which is subject to taxation equally or to tax the property of one owner and exempt like property belonging to another owner. The fact that the owners of private property in Clayton County who have leased their property, or some interest in it, are required to pay the tax on the entire fee interest which includes of course the lease interest therein does not require this court to hold that it would be a prohibited discrimination to require Delta, as the holder and owner of a leasehold estate in public property to pay a tax on its leasehold on the basis of its fair market value. As to those privately owned properties in which a lease estate has been given, if the fee, after deducting the value of the leased interest, were the only tax which had been imposed on them, a ruling different from the one here made would be required; but, as we have pointed out, the fee owners of those leased premises were required to pay all of the tax which the law imposes on the entire fee interest in them and the imposition of an additional tax on the leased interest in those properties would be a double tax on the same property, which is not permissible. If the owners of privately owned property in Clayton County are being required to pay tax on the entire fee interest in property where they have conveyed a leasehold interest to another, that is a matter which affects only such owners. As to this, the record shows no error.
HEAD, Presiding Justice, concurring. I concur in the opinion of Mr. Justice Candler and the judgment of the court holding that Use lease of Delta Air Lines, Inc., from the City of Atlanta is taxable. It is my opinion that no other judgment could properly be rendered.
There is some authority to the contrary, but it is the general rule in this country that the exemption from taxation enjoyed by governmental agencies with respect to lands owned by them does not extend to the leasehold interest of a tenant of those lands. 23 ALR 248, et seq., and citations. See also 51 Am. Jur. 536, Taxation, 535; 84 CJS 479, Taxation, 254.
Under the common law a leasehold remains a chattel real. The State, however, may by statute declare its nature contrary to the common law for the purpose of taxation. Wright v. Central of Ga. R. Co., 146 Ga. 406 (91 SE 471); City of Chicago v. University of Chicago, 302 Ill. 455 (134 NE 723, 23 ALR 244).In Wright v. Central of Ga. R. Co., supra, it was said: "At common law the term 'real estate' does not include anything short of a freehold. 2. Kent's Com. *342, 3 Id. *401. An estate for years in this State passes as realty. Civil Code, 3685 [now 85-801]. It is not necessary to go into an analysis of the leasehold interest created by this lease, to determine whether the leasehold interest is to be regarded as personalty or as realty; if it be either, it is property. The Constitution requires that taxation shall be ad valorem on all property not expressly exempted, and relatively to the question of taxation it makes no substantial difference whether the property of the beneficial owner be classed as realty or personalty." While the decision of this court in the Wright case was reversed by the Supreme Court of the United States ( Central of Ga. R. Co. v. Wright, 248 U. S. 525, 39 SC 181, 63 LE 401), the reversal was based upon a contract between the State and the railway company for the taxation of its property and not because the leasehold interest of the railroad was not property subject to taxation.
The United States Supreme Court in Trimble v. City of Seattle, 231 U. S. 683 (34 SC 218, 58 LE 435), held: "When an interest in land, whether freehold or for years, passes from the public domain into private hands, there is a natural implication that it goes with the ordinary incidents of private property and subject to be taxed." See also Metropolitan Street Railway Co. v. New York State Board of Tax Commissioners, 199 U. S. 1 (25 SC 705, 50 LE 65); J. W. Perry Co. v. City of Norfolk, 220 U. S. 472 (31 SC 465, 55 LE 548).
Code 85-801 provides in part: "An estate for years is one which is limited in its duration to a period fixed or which may be made fixed and certain. If it is in lands, it passes as realty." This Code section, under the Constitution of 1877 (and the Constitution of 1945) would require the taxation of the lease held by Delta Air Lines, Inc., as realty. In Wright v. Central of Ga. R. Co., 146 Ga. 406, supra, this court said that whether the lease was realty or personalty, the Constitution required its taxation.
Art. VII, Sec. I, Par. III of the Constitution of 1945 (Code Ann. 2-5403), which authorizes the General Assembly to classify property for taxation, came into existence as an amendment to the Constitution of 1877 by the act of 1937 (Ga. L. 1937, p. 39), which was ratified on June 8, 1937. The Constitution of 1877 (Code 2-5001) as thus amended is identical in language with the present provision of the Constitution of 1945 (Code Ann. 2-5403).
Pursuant to the constitutional authority of the amendment ratified June 8, 1937, the General Assembly at the 1937-38 extraordinary session enacted a statute classifying property for taxation. Ga. L. 1937-38, Ex. Sess., p. 158. Section 2 of this act classifies leaseholds as real property, and provides that real property, including leaseholds, shall be taxed as now provided by law. Code Ann. 92-114.
The rule stated in Greene Line Terminal Co. v. Martin, 122 W. Va. 483 (1) (10 SE2d 901), that "a leasehold on a city-owned wharf is not exempt from taxation, where the lessee operates the wharf on a personal profit basis, though public convenience is thereby served," is applicable here. Although the operation of Delta Air Lines, Inc., is of great public convenience, if not a necessity, its operation is on a personal profit basis, and under the applicable rules of law its leasehold interest is subject to taxation.
ALMAND, Justice, dissenting. The Atlanta Municipal Airport is owned, operated and maintained under the provisions of the Uniform Airports Law (Title 11-2 of the Code of 1933). Under this law a municipality is authorized "separately or jointly, to acquire, establish, construct, expand, own, lease, control, equip, improve, maintain, operate, regulate and police airports and landing fields for the use of aircraft, either within or without the geographical limits of such [municipality] . . . and may use for such purpose or purposes any available property that is now or may at any time hereafter be owned or controlled by such [municipality]." Code Ann. 11-201. Code 11-202 provides: "Any lands acquired, owned, leased, controlled, or occupied by such . . . [municipality] for the purpose or purposes enumerated in section 11-201, shall and are hereby declared to be acquired, owned, leased, controlled, or occupied for public, governmental, and municipal purposes." This court in Sigman v. Brunswick Port Authority, 214 Ga. 332 (2) (104 SE2d 467), held: "Property used for the purpose of public convenience and welfare in the matters of public travel and transportation and to facilitate public transportation and as a dock or port operation, to provide buildings which the user of the port may lease, and in which to store and process commodities transported by water, is in the aid of Commerce, and is for the promotion of public transportation, Public Commerce, and general welfare, and may properly be classified as public property and therefore exempt from taxation."
Delta Airlines under a permit or license from the City of Atlanta uses the airport in the operation of its airline service in the transportation of passengers and freight. Many of the facilities and services on the property of the airport, essential to the operation of the airport, are carried on by private persons or corporations under lease, permit or license from the city. The maintenance and repair of airplanes is just as essential to operation of an airport as the maintenance of a passenger terminal and runways for the takeoff and landing of planes. See City of Dayton v. Haines, 156 Ohio St. 366 (102 NE2d 590), and City of Toledo v. Jenkins, 143 Ohio St. 141 (54 NE2d 656).
Being of the opinion that the leasehold interest of Delta in public property and its use by Delta is for governmental, public and municipal purposes I therefore conclude that it is not subject to taxation.
Ellsworth Hall, Jr., Robert Culpepper, Jr., George P. Dillard, Herbert O. Edwards, Robert E. Mozley, Edward B. Liles, B. N. Nightingale, Harold Sheats, J. C. Murphy, Standish Thompson, for party at interest not party to record on motion for rehearing.
John R. McCannon, Kemp & Watson, John E. Watson, Jr., contra.
Powell, Goldstein, Frazer & Murphy, B. D. Murphy, John T. Marshall, James N. Frazer, for plaintiff in error.
ARGUED MARCH 11, 1963 -- DECIDED MAY 9, 1963 -- REHEARING DENIED MAY 29, 1963.
Citing Cases:
21988.
(219 Ga. 12)
(131 SE2d 768)
(1963)
Equitable petition. Clayton Superior Court. Before Judge Banke.
CANDLER, Justice.
1. A leasehold estate which one acquires in public property is subject to taxation like any other privately owned property.
2. Any estate in property which is subject to taxation must be taxed on the basis of its fair market value and this, of course, includes a leasehold estate.
3. The facts in this case show no discrimination against the holder and owner of the leasehold estate violative of the equal protection clauses of the State and Federal Constitutions.
The City of Atlanta owns a tract of land in Clayton County, Georgia, which contains approximately 50 acres. For a stated amount, payable annually, it leased such tract to Delta Air Lines, Inc., a private corporation for 30 years from January 1, 1960, with the right to renew the lease for an additional 20 years if the lessee elects to do so. The city agreed to construct or cause to be constructed certain improvements on the leased premises consisting generally of hangars, office space and maintenance and storage facilities for the lessee's use, the probable cost of which would be $6,500,000, and the lessee agreed to pay it an additional amount at specified times for the use of such improvements. For the years 1961 and 1962 the lessee returned its leasehold interest in the property for ad valorem taxes in Clayton County and valued it for tax purposes at $100,000. For each of those years the county's board of tax assessors increased or changed the lessee's tax return by substituting for the value at which it returned its leasehold interest the following: "$1,625,000--Buildings, $40,900--Land." On May 31, 1961, Delta Air Lines, Inc. filed a suit in the Superior Court of Clayton County against Robert E. Coleman, as tax commissioner of that county; and also against F. A. Black, W. W. Wells and L. S. Terrell, as the members of that county's board of tax assessors. In addition to the facts stated above, its amended petition, so far as need be pointed out, alleges: The property it leased from the City of Atlanta is public property; and being such, it is exempt from ad valorem taxation. The only interest petitioner has in the leased premises is the leasehold interest it acquired from the City of Atlanta and being only a leasehold interest in public property it is not subject to ad valorem taxes. It is further alleged that if the leasehold interest which petitioner acquired from the City of Atlanta is subject to ad valorem taxation in Clayton County, it is subject to taxation only on the market value of the unexpired term of the lease and such value does not exceed $400,000. Petitioner returned it for taxes in 1961 and 1962 at $100,000, which was 25% of its actual market value, the basis on which the defendant tax assessors of Clayton County customarily and regularly assess all other real estate. The defendant tax assessors for each such year increased its value from $100,000 to $1,665,900, which is more than four times the
fair market value of its leasehold interest in the property. Since the defendant tax assessors assessed for taxes the entire interest in the leased property, it is an effort on the defendants' part to tax an interest in the leased property which the petitioner does not own and in which it has only a leasehold interest. The petition further alleges that there are a large number of leasehold estates in private property in Clayton County and the defendants have with respect to those properties assessed for taxation the entire fee interest against the respective private owner thereof and no effort has been made by the defendants to tax the leasehold estates in those properties. The property here involved and a tract of land in Clayton County which is owned by the United States and known as the Atlanta General Depot, or the Conley General Depot, on which a private corporation holds a lease, are the only exceptions to the defendants' intentional and systematic practice of assessing for taxation the entire fee interest in the property against the respective owner thereof and making no assessment against the owner of the leasehold interest therein. Such official assessments for ad valorem taxation of petitioner's leasehold interest at the sum of $1,665,900 are violative of the equal protection clause of the fourteenth amendment to the Constitution of the United States and such action of the defendant tax assessors is violative of such equal protection clause because the defendants have intentionally and systematically assessed other similar property at 25% of its true market value, whereas the assessments against the petitioner are at a rate of more than four times the true market value of the property. For such reason, the official assessments and the action of the defendants are violative of Art. I, Sec. I, Par. II of the Constitution of the State of Georgia, which provides that, "Protection to person and property is the paramount duty of government, and shall be impartial and complete." Code 2-102.
The amended petition prayed for process and service; for a judgment adjudicating and declaring that the leasehold interest the petitioner acquired from the City of Atlanta is exempt from ad valorem taxation; for an injunction temporarily and permanently restraining and prohibiting collection of the taxes assessed against the leasehold interest it acquired from the City of Atlanta; for a judgment adjudicating and declaring that petitioner's leasehold, if subject to ad valorem taxes, must be taxed on the basis of its fair market value and like other similar property in Clayton County is assessed for taxes; for a judgment adjudicating and declaring that the official assessments made against petitioner's leasehold interest at a valuation of more than its actual value, while the defendant tax assessors intentionally and systematically assess other similar property, including real estate, at 25% of its true value, is violative of the equal protection clause of the fourteenth amendment to the Constitution of the United States and Art. I, Sec. I, Par. II of the Constitution of Georgia; and for a judgment adjudicating and declaring the defendant tax assessors' official action in assessing for ad valorem taxation petitioner's leasehold, while intentionally and systematically refraining from assessing other leasehold estates in private property, is violative of the equal protection clauses of the Constitution of the United States and the Constitution of Georgia.
The defendants answered the amended petition and admitted that the City of Atlanta is the owner of the subject property; that the city leased it to the petitioner for the period and for the consideration alleged in the petition; but denied that the petitioner's leasehold interest in the property is exempt from ad valorem taxes as claimed by the petitioner. The parties stipulated that all allegations in the plaintiff's petition except those which were denied by the defendants' answer were true and that no proof thereof would be required. They also stipulated that no separate assessments were made against leasehold estates acquired in privately owned lands in Clayton County. The case resulted in a judgment declaring and adjudicating that the leasehold interest which the petitioner acquired from the City of Atlanta was subject to ad valorem taxes in Clayton County; that the assessments made against the petitioner's leasehold interest in the property which it acquired from the City of Atlanta were null and void and for such reason should be vacated and set aside and new assessments against the petitioner's leasehold estate should be made by the tax assessors of Clayton County not later than a specified date; and that in determining and fixing the value of the petitioner's leasehold estate they might consider the value of the land and the buildings thereon including the cost of fixtures and improvements placed thereon and also facts which show whether or not the business operated thereon by the petitioner is profitable as well as any other relevant factors and circumstances, used only of course for the purpose of illustrating and throwing light on the value of the leasehold interest, reporting such valuation to the petitioner on or before a stated date. The plaintiff excepted to that judgment.
1. All public property is exempt from taxation (Code Ann. 92-201; Ga. L. 1946, p. 12); but it is exempt only so long as it remains in public ownership. When it is sold and put into private hands, the natural implication is that it goes there with the ordinary incidents of private property and therefore is subject to being taxed. In this State there can be several separate and distinct estates in the same parcel of land, and Code 92-104 requires the owner of any estate in land less than the fee to return it for taxes and pay taxes on it as on other property. A leasehold is an estate in land less than the fee; it is severed from the fee and classified for tax purposes as realty. Code Ann. 92-114. When the City of Atlanta conveyed to the Delta Corporation a leasehold estate in the land here involved, it completely disposed of a distinct estate in its land for a valuable consideration, and Delta acquired it and holds it as a private owner. When any estate in public property is disposed of, it loses its identity of being public property and is subject to taxes while in private ownership just as any other privately owned property. Private property becomes public property when it passes into public ownership; and public property becomes private property when it passes into private ownership. A leasehold is property, and this court in State of Georgia v. Davison, 198 Ga. 27 (31 SE2d 225), held that a leasehold estate which had been conveyed in the State's University of Georgia property at Athens was subject to taxes. In that case there were two dissents relating to the character of the instrument which had been given to the lessee. Four members of the court construed it to be a leasehold and two were of the opinion that it was only a usufruct. And in Henry Grady Hotel Co. v. City of Atlanta, 162 Ga. 818 (135 SE 68), it was held that a leasehold estate in property belonging to the State of Georgia which a private corporation had acquired from the State was subject to taxes which the City of Atlanta assessed against it. While we do not agree to or follow the reason given for the judgment in the Henry Grady Hotel Co. case, the judgment in that case is nevertheless correct since it holds that a leasehold estate which had been severed from the fee in public property could be taxed. In this connection, see Conley Housing Corp. v. Coleman, 211 Ga. 835 (89 SE2d 482); Wright v. Central of Ga. R. Co., 146 Ga. 406 (91 SE 471); and Western &c. R. Co. v. State, 54 Ga. 428, 439.
2. Since the trial court found and held that the assessments which the county's board of tax assessors made against Delta's leasehold for the years 1961 and 1962 were null and void and for that reason should be vacated and set aside and that Delta's leasehold interest should be reassessed for those tax years, it is not necessary for this court to consider the question respecting their validity.
3. The formula which should be employed by tax assessors for the purpose of ascertaining and determining the value of a leasehold interest for tax purposes is the next question which we must consider and decide. All property subject to taxation must be returned and assessed for taxes at its fair market value. Code 92-5701. "The intent and purpose of the tax laws of this State are to have all property and subjects of taxation assessed at the value which would be realized therefrom by cash sale, as such property and subjects are usually sold, but not by forced sale thereof, and the words 'fair market value,' when used in the tax laws, shall be held and deemed to mean what the property and subjects would bring at cash sale when sold in the manner in which such property and subjects are usually sold." Code 92-5702. For the years 1961 and 1962 Delta returned the leasehold it acquired from the City of Atlanta at $100,000 for each year. The defendant tax assessors increased its value to a much larger amount. Delta was dissatisfied with the assessment and instituted this litigation in which it prayed for a judgment adjudicating and declaring, (1) whether or not its leasehold was subject to ad valorem taxation and, (2) the formula which should be employed in determining its value for tax purposes, if it is in fact taxable. The trial court held that it was taxable and we agree to the correctness of that ruling. It did not agree with the valuation at which it had been assessed by Clayton County's board of tax assessors and vacated and set aside the assessment which the board had made for each tax year involved and ordered a reassessment of it for each of those years. The court found and declared that Clayton County's board of tax assessors and their successors in office, in ascertaining and fixing the value of Delta's leasehold for tax purposes, "may consider the value of the land and the buildings including cost of fixtures and improvements placed therein, and also such facts that show whether or not the business operated thereon is profitable as well as any other relevant factors and circumstance, used only of course for the purpose to illustrate and throw light upon the value of the leasehold interest." Delta excepts to this and argues that in determining the value of a leasehold for tax purposes, the tax assessors should consider only the fair market value of the unexpired term of the lease less the rents required to be paid by the lessee.
4. The record in this case shows that a large number of privately owned lands or buildings in Clayton County have been leased to private individuals or private corporations; and, as to those properties, it is alleged and stipulated that it is the practice of the tax assessors of Clayton County to assess all taxes due thereon against the owner of the fee. As to those properties, there is no allegation or proof that the owner of the fee is not paying the full tax due on the entire property. The record also shows that this property and certain property belonging to the United States known as the Atlanta General Depot, or the Conley General Depot, on which a private corporation holds a lease, are the only properties in Clayton County where the tax assessors of that county assessed taxes against the holder of the leasehold interest therein. Delta alleges and asserts that this is a discrimination against it and violates the equal protection clauses of the State and Federal Constitutions and for this position it relies on Montgomery v. Suttles, 191 Ga. 781 (13 SE2d 781); and Suttles v. Montgomery, 193 Ga. 128 (17 SE2d 734). It is true in those cases, and others like them, this court enjoined the collection of taxes because other like property was either not taxed or taxed at a materially different rate or valuation. While the rulings in those cases are sound, they are not controlling in this case. Here, as the record shows, the owners of other leased privately owned properties in Clayton County were required to pay the tax on the entire fee interest in the leased premises and there is no contention that those properties were not taxed at their full, fair market value, the fee owner thereof paying all taxes due thereon. In this case only the leasehold interest in the fee was returned by Delta for ad valorum taxation and we have held that it is taxable on the basis of its fair market value. The discrimination in taxation which the equal protection clauses forbid is the failure of the taxing authorities to tax all like property which is subject to taxation equally or to tax the property of one owner and exempt like property belonging to another owner. The fact that the owners of private property in Clayton County who have leased their property, or some interest in it, are required to pay the tax on the entire fee interest which includes of course the lease interest therein does not require this court to hold that it would be a prohibited discrimination to require Delta, as the holder and owner of a leasehold estate in public property to pay a tax on its leasehold on the basis of its fair market value. As to those privately owned properties in which a lease estate has been given, if the fee, after deducting the value of the leased interest, were the only tax which had been imposed on them, a ruling different from the one here made would be required; but, as we have pointed out, the fee owners of those leased premises were required to pay all of the tax which the law imposes on the entire fee interest in them and the imposition of an additional tax on the leased interest in those properties would be a double tax on the same property, which is not permissible. If the owners of privately owned property in Clayton County are being required to pay tax on the entire fee interest in property where they have conveyed a leasehold interest to another, that is a matter which affects only such owners. As to this, the record shows no error.
HEAD, Presiding Justice, concurring. I concur in the opinion of Mr. Justice Candler and the judgment of the court holding that Use lease of Delta Air Lines, Inc., from the City of Atlanta is taxable. It is my opinion that no other judgment could properly be rendered.
There is some authority to the contrary, but it is the general rule in this country that the exemption from taxation enjoyed by governmental agencies with respect to lands owned by them does not extend to the leasehold interest of a tenant of those lands. 23 ALR 248, et seq., and citations. See also 51 Am. Jur. 536, Taxation, 535; 84 CJS 479, Taxation, 254.
Under the common law a leasehold remains a chattel real. The State, however, may by statute declare its nature contrary to the common law for the purpose of taxation. Wright v. Central of Ga. R. Co., 146 Ga. 406 (91 SE 471); City of Chicago v. University of Chicago, 302 Ill. 455 (134 NE 723, 23 ALR 244).In Wright v. Central of Ga. R. Co., supra, it was said: "At common law the term 'real estate' does not include anything short of a freehold. 2. Kent's Com. *342, 3 Id. *401. An estate for years in this State passes as realty. Civil Code, 3685 [now 85-801]. It is not necessary to go into an analysis of the leasehold interest created by this lease, to determine whether the leasehold interest is to be regarded as personalty or as realty; if it be either, it is property. The Constitution requires that taxation shall be ad valorem on all property not expressly exempted, and relatively to the question of taxation it makes no substantial difference whether the property of the beneficial owner be classed as realty or personalty." While the decision of this court in the Wright case was reversed by the Supreme Court of the United States ( Central of Ga. R. Co. v. Wright, 248 U. S. 525, 39 SC 181, 63 LE 401), the reversal was based upon a contract between the State and the railway company for the taxation of its property and not because the leasehold interest of the railroad was not property subject to taxation.
The United States Supreme Court in Trimble v. City of Seattle, 231 U. S. 683 (34 SC 218, 58 LE 435), held: "When an interest in land, whether freehold or for years, passes from the public domain into private hands, there is a natural implication that it goes with the ordinary incidents of private property and subject to be taxed." See also Metropolitan Street Railway Co. v. New York State Board of Tax Commissioners, 199 U. S. 1 (25 SC 705, 50 LE 65); J. W. Perry Co. v. City of Norfolk, 220 U. S. 472 (31 SC 465, 55 LE 548).
Code 85-801 provides in part: "An estate for years is one which is limited in its duration to a period fixed or which may be made fixed and certain. If it is in lands, it passes as realty." This Code section, under the Constitution of 1877 (and the Constitution of 1945) would require the taxation of the lease held by Delta Air Lines, Inc., as realty. In Wright v. Central of Ga. R. Co., 146 Ga. 406, supra, this court said that whether the lease was realty or personalty, the Constitution required its taxation.
Art. VII, Sec. I, Par. III of the Constitution of 1945 (Code Ann. 2-5403), which authorizes the General Assembly to classify property for taxation, came into existence as an amendment to the Constitution of 1877 by the act of 1937 (Ga. L. 1937, p. 39), which was ratified on June 8, 1937. The Constitution of 1877 (Code 2-5001) as thus amended is identical in language with the present provision of the Constitution of 1945 (Code Ann. 2-5403).
Pursuant to the constitutional authority of the amendment ratified June 8, 1937, the General Assembly at the 1937-38 extraordinary session enacted a statute classifying property for taxation. Ga. L. 1937-38, Ex. Sess., p. 158. Section 2 of this act classifies leaseholds as real property, and provides that real property, including leaseholds, shall be taxed as now provided by law. Code Ann. 92-114.
The rule stated in Greene Line Terminal Co. v. Martin, 122 W. Va. 483 (1) (10 SE2d 901), that "a leasehold on a city-owned wharf is not exempt from taxation, where the lessee operates the wharf on a personal profit basis, though public convenience is thereby served," is applicable here. Although the operation of Delta Air Lines, Inc., is of great public convenience, if not a necessity, its operation is on a personal profit basis, and under the applicable rules of law its leasehold interest is subject to taxation.
ALMAND, Justice, dissenting. The Atlanta Municipal Airport is owned, operated and maintained under the provisions of the Uniform Airports Law (Title 11-2 of the Code of 1933). Under this law a municipality is authorized "separately or jointly, to acquire, establish, construct, expand, own, lease, control, equip, improve, maintain, operate, regulate and police airports and landing fields for the use of aircraft, either within or without the geographical limits of such [municipality] . . . and may use for such purpose or purposes any available property that is now or may at any time hereafter be owned or controlled by such [municipality]." Code Ann. 11-201. Code 11-202 provides: "Any lands acquired, owned, leased, controlled, or occupied by such . . . [municipality] for the purpose or purposes enumerated in section 11-201, shall and are hereby declared to be acquired, owned, leased, controlled, or occupied for public, governmental, and municipal purposes." This court in Sigman v. Brunswick Port Authority, 214 Ga. 332 (2) (104 SE2d 467), held: "Property used for the purpose of public convenience and welfare in the matters of public travel and transportation and to facilitate public transportation and as a dock or port operation, to provide buildings which the user of the port may lease, and in which to store and process commodities transported by water, is in the aid of Commerce, and is for the promotion of public transportation, Public Commerce, and general welfare, and may properly be classified as public property and therefore exempt from taxation."
Delta Airlines under a permit or license from the City of Atlanta uses the airport in the operation of its airline service in the transportation of passengers and freight. Many of the facilities and services on the property of the airport, essential to the operation of the airport, are carried on by private persons or corporations under lease, permit or license from the city. The maintenance and repair of airplanes is just as essential to operation of an airport as the maintenance of a passenger terminal and runways for the takeoff and landing of planes. See City of Dayton v. Haines, 156 Ohio St. 366 (102 NE2d 590), and City of Toledo v. Jenkins, 143 Ohio St. 141 (54 NE2d 656).
Being of the opinion that the leasehold interest of Delta in public property and its use by Delta is for governmental, public and municipal purposes I therefore conclude that it is not subject to taxation.
Ellsworth Hall, Jr., Robert Culpepper, Jr., George P. Dillard, Herbert O. Edwards, Robert E. Mozley, Edward B. Liles, B. N. Nightingale, Harold Sheats, J. C. Murphy, Standish Thompson, for party at interest not party to record on motion for rehearing.
John R. McCannon, Kemp & Watson, John E. Watson, Jr., contra.
Powell, Goldstein, Frazer & Murphy, B. D. Murphy, John T. Marshall, James N. Frazer, for plaintiff in error.
ARGUED MARCH 11, 1963 -- DECIDED MAY 9, 1963 -- REHEARING DENIED MAY 29, 1963.
Citing Cases:
Sunday, November 6, 2011
Sunday Funnies; Volume 192.
Sorry. There is not a damned thing funny about what is going on in St,. Marys today. Dirty politics at its worst from the Burd, Nutter, Spencer camp. Utterly disgusting. See Topix St.Marys.
Wednesday, November 2, 2011
The noose tightens on scofflaw Bird!
Viewing this is a little tricky at first. When you click on the document, it comes up in another screen but still small. Click on "view original" and the document comes up a second time, but still small. Click on that document one last time and it will enlarge nicely.
Tuesday, October 25, 2011
Bird's airport contracts.
To enlarge, click once on the thumbnail of the page then click on "view original." Let it come back up, then click on it a second time. The thumbnails appear in the same order as they do on this page
Let me call your attention to paragraph 8. Read it. Now, ol' slick Burd maintains that the words "that upon the fulfilment of this agreement" means when the last construction wrench is turned on the hangar, ownership passes to the Airport Commission. How convenient and self-serving an interpretation.
Now read paragraph 9. The first sentence says that "The term of this lease shall be for a period of 25 years...."
I maintain that the words "upon fulfillment of this agreement" refer to 25 years AFTER the date it was signed. In that case the Airport Commission would not take ownership until 25 years later.
If that is true then the Airport Commission does not currently own the actual hangars.
If they don't own it then who do you think does - the Hangar Faerie or Greg Bird?
So, why would the lying weasel Burd prefer to bullshit the voters into believing that he does not own the hangars when in fact he does - apparently with the full complicity of his buddies and customers on the
Airport Commission. I'm coming to that just as soon as I scan another page for you.
Now, think about that for a minute. Why would Burd want to maintain his bogus interpretation that says he does not CURRENTLY own the hangars and that they are in fact part of the REAL property attached to the non-taxable land of the airport RATHER THAN PERSONAL PROPERTY subject to taxes that - SO FAR - Burd has evaded paying?
It looks to me like some legal work for both Brent Green and Roger Moore and possibly a decision by Amanda Williams. Let's see if ol' slick Burd can schmooze JAWs over to his way of thinking!
Chuck Trader has, of course, paid all of his "bed taxes."
Ho hum. Just debunking another desperate lie from the Burd camp on Topix. Click here to see the original lie: http://www.topix.com/forum/city/st-marys-ga
As you can see, they've all been paid. I'm sure that between being a teacher and a city councilman, Chuck simply found it more convenient to pay the taxes and the fines at a convenient time of his choosing.
Note that the taxes were paid way long ago, not three hours after the subject came up,as is the case with Burd's late financial disclosure form.
You will need to click once on each page, wait for it to come back up, then click on it once again to enlarge. As you were. The way I posted them this time, it works differently. When you click on the first one, all ten will come up as thmbnails. To see a page it larger, click on "view original once then click on the page that comes up. To see the next one, click on exit. All ten come back up. Move to the next page thumbnail, clcik on it, and repeat the process.
As you can see, they've all been paid. I'm sure that between being a teacher and a city councilman, Chuck simply found it more convenient to pay the taxes and the fines at a convenient time of his choosing.
Note that the taxes were paid way long ago, not three hours after the subject came up,as is the case with Burd's late financial disclosure form.
You will need to click once on each page, wait for it to come back up, then click on it once again to enlarge. As you were. The way I posted them this time, it works differently. When you click on the first one, all ten will come up as thmbnails. To see a page it larger, click on "view original once then click on the page that comes up. To see the next one, click on exit. All ten come back up. Move to the next page thumbnail, clcik on it, and repeat the process.
Sunday, October 23, 2011
Sunday Funnies; Volume 190.
YEA, I'VE BEEN SLIMED IN THE BILE OF THE HOG! ALLELUJAH!
Oh, this is rich.
Most of y'all will remember Maryanne Seamans, the campaign manager for Bill Smith when I helped defeat the sorry bastard. Maryanne, as you will recall was famous for such things as going to Tommy Gregory meet-and-greets and campaign fundraisers and writing down license plate numbers so that Darlene could find out who they belonged to and prepare a list of their names. so that Big Thug Willie could punish them appropriately. And of course, Big Thug Willie used drug funds to pay her kid's tuition to VSU.
Anyway, as I entered the dining room at Aunt B's at about 3:00 today, I saw her getting up from a round table where she was seated with a bunch of fellow holier-than-thous from her church. As soon as she saw me, she sat back down as did all of her fellow church ladies. I of course immediately turned away because the name Medusa was flashing in my frontal lobes.
I went and got my salad. As I was eating it, she approached my table and with a nauseatingly saccharine and insincere tone, said "Is your name Jay?" This was of course not our first meeting, but it suited her purposes to pretend that it was.
When I answered "Yes", she said "Oh, well, you know, you've been notorious all over Camden County for years but I've never actually met you. I'm Maryanne Seamans."
"Yes, I know who you are."
"You do??" (with exaggerated incredulity. The crazy broad first introduced herself probably a good fifteen years ago at the end of a county commission meeting where she had spoken out against an alcohol license earlier in the evening in her Molly Hatchet persona. Not having yet learned of my feelings about busy- bodies like her, she was obviously shocked when I did not fawn all over her for doing the Lord's work.)
She then proceeded to remind me how I used to be a customer at her brother's gym and that I knew her mother and that she had not one, but two able bodied brothers.
Then, "So, how are you doing?" Translation, "How do you like it in that wheelchair that my God put you in as a personal favor to me, you fat-assed infidel! Oh, how I look forward to your burning Hell!
Well, after finally giving up on her original mission - to try to goad me into some outburst which she could use for the Unholy Alliance - the butt-ugly, phony hag toddled on back to her table where she no doubt told her fellow church ladies that she had done her best to bring me to Christ, but failed.
Oh, this is rich.
Most of y'all will remember Maryanne Seamans, the campaign manager for Bill Smith when I helped defeat the sorry bastard. Maryanne, as you will recall was famous for such things as going to Tommy Gregory meet-and-greets and campaign fundraisers and writing down license plate numbers so that Darlene could find out who they belonged to and prepare a list of their names. so that Big Thug Willie could punish them appropriately. And of course, Big Thug Willie used drug funds to pay her kid's tuition to VSU.
Anyway, as I entered the dining room at Aunt B's at about 3:00 today, I saw her getting up from a round table where she was seated with a bunch of fellow holier-than-thous from her church. As soon as she saw me, she sat back down as did all of her fellow church ladies. I of course immediately turned away because the name Medusa was flashing in my frontal lobes.
I went and got my salad. As I was eating it, she approached my table and with a nauseatingly saccharine and insincere tone, said "Is your name Jay?" This was of course not our first meeting, but it suited her purposes to pretend that it was.
When I answered "Yes", she said "Oh, well, you know, you've been notorious all over Camden County for years but I've never actually met you. I'm Maryanne Seamans."
"Yes, I know who you are."
"You do??" (with exaggerated incredulity. The crazy broad first introduced herself probably a good fifteen years ago at the end of a county commission meeting where she had spoken out against an alcohol license earlier in the evening in her Molly Hatchet persona. Not having yet learned of my feelings about busy- bodies like her, she was obviously shocked when I did not fawn all over her for doing the Lord's work.)
She then proceeded to remind me how I used to be a customer at her brother's gym and that I knew her mother and that she had not one, but two able bodied brothers.
Then, "So, how are you doing?" Translation, "How do you like it in that wheelchair that my God put you in as a personal favor to me, you fat-assed infidel! Oh, how I look forward to your burning Hell!
Well, after finally giving up on her original mission - to try to goad me into some outburst which she could use for the Unholy Alliance - the butt-ugly, phony hag toddled on back to her table where she no doubt told her fellow church ladies that she had done her best to bring me to Christ, but failed.
Wednesday, October 19, 2011
Chuck Trader Press Release
Campaign to Elect Chuck Trader
804 Sliverleaf Walk, Saint Marys, GA 31558
Cell: 904-238-0012
For Immediate Release
October 18, 2011
TRADER CALLS ON BIRD FOR FULL DISCLOSURE
St. Marys City Councilman Chuck Trader today called on Councilman Greg Bird to pay promptly the state fine levied against Bird for failure to timely file financial disclosure reports, as required by state law. You can find the late filer details of Mr. Bird at the following Georgia Government Transparency and Campaign Finance Commission sites:
http://media.ethics.ga.gov/search/Late/Late_Details.aspx?NameID=16182&FirstName=&LastName=bird&City=&FirstNameSearch=1&LastNameSearch=1&CitySearch=1&OfficeID=&FOName=
http://media.ethics.ga.gov/search/Late/Late_Details.aspx?NameID=20893&FirstName=&LastName=bird&City=&FirstNameSearch=1&LastNameSearch=1&CitySearch=1&OfficeID=&FOName=
"Greg Bird has constantly portrayed himself as a champion of open government and full disclosure. Yet he delayed filing his own financial disclosure reports until that failure was publicly exposed by local bloggers," said Trader. "In addition, he did not report the four airport hangars he has owned for eight years on the St. Marys Airport. He may never have reported them on past required financial disclosures. And while he may claim these hangars are not real property, which the law requires him to report, a full disclosure of what he owns as his primary source of income is not too much for the public to demand. I ask that he file an amendment to his report adding his business hangars, together with their value, so the voters will be fully advised as to his interest."
Mr. Bird has regularly voted on airport issues, in a direct conflict of interest, considering his personal business on the airport. "The grand jury appearance by others he supported, attacking the plan for a new, modern airport, and other claims rejected by the grand jury, had the effect of protecting Mr. Bird's sweetheart deal on his airport leases that he pays a total of $480.00 per year for all four property tracts. These leases would have been automatically terminated if the new airport had been built and the old one closed," said Mr. Trader.
In addition, Mr. Bird had a golf cart business during his first 3 years on city council. During this time, he initiated several initiatives to expand golf cart usage in the city. Trader said “Although I don’t disagree with increased golf cart usage in the city, the fact remains that Mr. Bird voted on matters that promoted his business interests, and this has many citizens concerned with a conflict of interest or at least the appearance of a conflict of interest at a minimum”.
Trader believes that listening to the concerns of the people and not promoting or voting on these issues would have been appropriate in both cases. Trader said, “With my conservative and professional approach there is no question I would not have voted on issues that have direct business connections to the matters. It’s just not reflective of good judgement”.
804 Sliverleaf Walk, Saint Marys, GA 31558
Cell: 904-238-0012
For Immediate Release
October 18, 2011
TRADER CALLS ON BIRD FOR FULL DISCLOSURE
St. Marys City Councilman Chuck Trader today called on Councilman Greg Bird to pay promptly the state fine levied against Bird for failure to timely file financial disclosure reports, as required by state law. You can find the late filer details of Mr. Bird at the following Georgia Government Transparency and Campaign Finance Commission sites:
http://media.ethics.ga.gov/search/Late/Late_Details.aspx?NameID=16182&FirstName=&LastName=bird&City=&FirstNameSearch=1&LastNameSearch=1&CitySearch=1&OfficeID=&FOName=
http://media.ethics.ga.gov/search/Late/Late_Details.aspx?NameID=20893&FirstName=&LastName=bird&City=&FirstNameSearch=1&LastNameSearch=1&CitySearch=1&OfficeID=&FOName=
"Greg Bird has constantly portrayed himself as a champion of open government and full disclosure. Yet he delayed filing his own financial disclosure reports until that failure was publicly exposed by local bloggers," said Trader. "In addition, he did not report the four airport hangars he has owned for eight years on the St. Marys Airport. He may never have reported them on past required financial disclosures. And while he may claim these hangars are not real property, which the law requires him to report, a full disclosure of what he owns as his primary source of income is not too much for the public to demand. I ask that he file an amendment to his report adding his business hangars, together with their value, so the voters will be fully advised as to his interest."
Mr. Bird has regularly voted on airport issues, in a direct conflict of interest, considering his personal business on the airport. "The grand jury appearance by others he supported, attacking the plan for a new, modern airport, and other claims rejected by the grand jury, had the effect of protecting Mr. Bird's sweetheart deal on his airport leases that he pays a total of $480.00 per year for all four property tracts. These leases would have been automatically terminated if the new airport had been built and the old one closed," said Mr. Trader.
In addition, Mr. Bird had a golf cart business during his first 3 years on city council. During this time, he initiated several initiatives to expand golf cart usage in the city. Trader said “Although I don’t disagree with increased golf cart usage in the city, the fact remains that Mr. Bird voted on matters that promoted his business interests, and this has many citizens concerned with a conflict of interest or at least the appearance of a conflict of interest at a minimum”.
Trader believes that listening to the concerns of the people and not promoting or voting on these issues would have been appropriate in both cases. Trader said, “With my conservative and professional approach there is no question I would not have voted on issues that have direct business connections to the matters. It’s just not reflective of good judgement”.
Sunday, October 16, 2011
Sunday Funnies; Volume 189.
High ambitions.
________________________________________
What an inspirational little story. There is hope.....
As we get older we sometimes begin to doubt our ability to "make a difference" in the world. It is at these times that our hopes are boosted by the remarkable achievements of other "seniors" who have found the courage to take on challenges that would make many of us wither.
Harold Schlumberg is such a person:
QUOTE FROM HAROLD
I've often been asked, 'What do you old folks do now that you're retired?'
Well...I'm fortunate to have a chemical engineering background and one of the things I enjoy most is converting beer, wine and vodka into urine.
I do it every day and I really enjoy it.
Harold is an inspiration to us all.
__________ Information from ESET NOD32 Antivirus, version of virus signature database 6398 (20110821) __________
The message was checked by ESET NOD32 Antivirus.
http://www.eset.com
________________________________________
What an inspirational little story. There is hope.....
As we get older we sometimes begin to doubt our ability to "make a difference" in the world. It is at these times that our hopes are boosted by the remarkable achievements of other "seniors" who have found the courage to take on challenges that would make many of us wither.
Harold Schlumberg is such a person:
QUOTE FROM HAROLD
I've often been asked, 'What do you old folks do now that you're retired?'
Well...I'm fortunate to have a chemical engineering background and one of the things I enjoy most is converting beer, wine and vodka into urine.
I do it every day and I really enjoy it.
Harold is an inspiration to us all.
__________ Information from ESET NOD32 Antivirus, version of virus signature database 6398 (20110821) __________
The message was checked by ESET NOD32 Antivirus.
http://www.eset.com
Sunday, October 9, 2011
Sunday, October 2, 2011
Sunday Funnies; Volume 187
HISTORY LESSON
So why did the English wear red coats in battle???
A long time ago, Britain and France were at war. During one battle, the French captured an English colonel. They took him to their headquarters, and the French general began to question him. Finally, as an afterthought, the French general asked, "Why do you English officers all wear red coats? Don't you know the red material makes you easier targets for us to shoot at?"
In his bland English way, the officer informed the general that the reason English officers wear red coats is so that if they are shot, the blood won't show, and the men they are leading won't panic.
And that is why, from that day to this, all French Army officers wear brown trousers.
So why did the English wear red coats in battle???
A long time ago, Britain and France were at war. During one battle, the French captured an English colonel. They took him to their headquarters, and the French general began to question him. Finally, as an afterthought, the French general asked, "Why do you English officers all wear red coats? Don't you know the red material makes you easier targets for us to shoot at?"
In his bland English way, the officer informed the general that the reason English officers wear red coats is so that if they are shot, the blood won't show, and the men they are leading won't panic.
And that is why, from that day to this, all French Army officers wear brown trousers.
Sunday, September 25, 2011
Sunday Funnies; Volume 186.
The hardest part of work,
is to pretend you’re working hard.
You can only stack so many papers,
or shuffle so many business cards.
In one tab you’ll have your email.
And the other you’ll have your shows.
And you can switch between them so quickly
Your boss hardly knows.
Hulu shows the Office,
Youtube has dancing Dogs.
Amazon sells lots of books,
On Ebay you bought some Pogs.
An online game of Scrabble
Makes you think of many words.
But when nature calls you leave,
And beat angry birds.
But once you tire of Facebook,
And you’ve written too many Tweets.
You’ll stroll down to the breakroom,
And help yourself to treats.
And if there is a co worker,
with semi-engaging news
You’ll only stop and gossip,
for at least an hour or two.
Other times you’ll play ping pong,
your favorite company perk.
It’s amazing what you get done.
when you come to work.
By Evan James Griffin
is to pretend you’re working hard.
You can only stack so many papers,
or shuffle so many business cards.
In one tab you’ll have your email.
And the other you’ll have your shows.
And you can switch between them so quickly
Your boss hardly knows.
Hulu shows the Office,
Youtube has dancing Dogs.
Amazon sells lots of books,
On Ebay you bought some Pogs.
An online game of Scrabble
Makes you think of many words.
But when nature calls you leave,
And beat angry birds.
But once you tire of Facebook,
And you’ve written too many Tweets.
You’ll stroll down to the breakroom,
And help yourself to treats.
And if there is a co worker,
with semi-engaging news
You’ll only stop and gossip,
for at least an hour or two.
Other times you’ll play ping pong,
your favorite company perk.
It’s amazing what you get done.
when you come to work.
By Evan James Griffin
Sunday, September 18, 2011
SundayFunnies, Volume 185
Our bombs are smarter than the average high school student. At least they can find Kuwait.
-A. Whitney Brown
I went to a restaurant that serves "breakfast at any time". So I ordered French Toast during the Renaissance.
- Stephen Wright
When they asked George Washington for his ID, he just took out a quarter.
- Stephen Wright.
Did you ever walk in a room and forget why you walked in? I think that's how dogs spend their lives.
--Sue Murphy
I don't kill flies but I like to mess with their minds. I hold them above globes. They freak out and yell, 'Whoa, I'm way too high!'
-Bruce Baum
You have to stay in shape. My grandmother, she started walking five miles a day when she was 60. She's 97 today and we don't know where the hell she is.
- Ellen DeGeners.
The only difference between me and a madman is that I'm not mad.
- Salvador Dali (1904-1989)
Maybe this world is another planet's Hell.
- Aldous Huxley (1894-1963)
I'm all in favor of keeping dangerous weapons out of the hands of fools. Let's start with typewriters.
- Frank Lloyd Wright (1868-1959)
Only two things are infinite, the universe and human stupidity, and I'm not sure about the former.
- Albert Einstein (1879-1955)
You can observe a lot by just watching.
- Yogi Berra
The greatest pleasure in life is doing what people say you cannot do.
- Walter Bagehot
Always go to other people's funerals, otherwise they won't come to yours.
- Yogi Berra
He who sleeps on the floor will not fall off the bed.
- Robert Gronock.
Like math? We could add a bed, subtract our clothes, divide our legs, and multiply!
- Frank
Question: If you could live forever, would you and why?
Answer: I would not live forever, because we should not live forever, because if we were supposed to live forever, then we would live forever, but we cannot live forever, which is why I would not live forever.
- Miss Alabama in the 1994 Miss Universe contest
-A. Whitney Brown
I went to a restaurant that serves "breakfast at any time". So I ordered French Toast during the Renaissance.
- Stephen Wright
When they asked George Washington for his ID, he just took out a quarter.
- Stephen Wright.
Did you ever walk in a room and forget why you walked in? I think that's how dogs spend their lives.
--Sue Murphy
I don't kill flies but I like to mess with their minds. I hold them above globes. They freak out and yell, 'Whoa, I'm way too high!'
-Bruce Baum
You have to stay in shape. My grandmother, she started walking five miles a day when she was 60. She's 97 today and we don't know where the hell she is.
- Ellen DeGeners.
The only difference between me and a madman is that I'm not mad.
- Salvador Dali (1904-1989)
Maybe this world is another planet's Hell.
- Aldous Huxley (1894-1963)
I'm all in favor of keeping dangerous weapons out of the hands of fools. Let's start with typewriters.
- Frank Lloyd Wright (1868-1959)
Only two things are infinite, the universe and human stupidity, and I'm not sure about the former.
- Albert Einstein (1879-1955)
You can observe a lot by just watching.
- Yogi Berra
The greatest pleasure in life is doing what people say you cannot do.
- Walter Bagehot
Always go to other people's funerals, otherwise they won't come to yours.
- Yogi Berra
He who sleeps on the floor will not fall off the bed.
- Robert Gronock.
Like math? We could add a bed, subtract our clothes, divide our legs, and multiply!
- Frank
Question: If you could live forever, would you and why?
Answer: I would not live forever, because we should not live forever, because if we were supposed to live forever, then we would live forever, but we cannot live forever, which is why I would not live forever.
- Miss Alabama in the 1994 Miss Universe contest
Wednesday, September 14, 2011
Cooling it in my garage.
My washer and dryer are out in my garage.
During this recent exceptionally hot spell this Summer, my housekeeper had it pretty rough out there doing my laundry.
The first thing I did was have a 54" ceiling fan installed right above the space in front of the washer and dryer. When blowing down, it simply blew hotter air from near the ceiling down upon her. Reversing the rotation helped a little more but not much.
My next thought was that my north facing, dark colored, aluminum garage door was transferring a lot of heat when it was closed. Of course, it was open when she was here. I Googled "garage door insulation."
It turns out that Owens-Corning makes a garage door insulation kit. You can find them on-line via Home Depot. You will need two kits for a 2 car garage. Cost delivered, about $150.00 for both. Easy to cut and install. However, do not use the crummy peel and stick tape that comes with it to attach insulation retainers to door. I went to our local Lowe's and bought a cheap caulking gun and a tube of Loctite PL Premium Polyurethane Construction Adhesive. Man, they are on there to stay now! One tube is way more than enough. I have about 2/3 of it left.
I checked my garage temperature against the outside, in-the-shade temperature at 3:00 PM for about a week before I ( well, Sarah and I) installed the insulation. Before, it was 5 degrees cooler in the garage with the door shut. Afterwards, it was 10 to 11 degrees cooler. I'm sure it will keep it warmer in the winter as well.
For a total of less than $160.00 and about two hours of work for an able bodied person, I think it was worth it.
Next, I Googled "attic exhaust fans". There are numerous ones to choose from. The one I got has the adjustable thermostat on the unit and sits in your garage attic. There are more expensive models that have a wall mounted thermostat and manual control. Mine was about $400.00 with shipping and another $150.00 for electricians to install and wire. Runs on 110 volts. Manufacturer claims that if you ran it continuously, it would be like leaving a 60 watt bulb on all year.
The unit is mounted in the attic through a hole cut into your garage ceiling. It is covered with a grill that comes with it. Looks good. It also comes with two more grills for you garage door. I cut the oblong holes for the grills into the bottom of the garage door (one on each side) myself with a scroller saw and a good metal cutting blade. Piece of cake. Bolted on wit stove bolts. Painted to match door. Looks good.
The idea is that the relatively cooler air (relative to the air in the attic) drawn from the garage will pressurize the attic and blow the lighter, hotter air out through the ridge vent. Note that with a ridge vent system, if you install a traditional attic vent van through your roof (i.e., the turbine type), all you end up doing is pulling more hot air INTO THE ATTIC.
I've got the thermostat on mine set to the lowest setting, 90degrees. You can set it as high as 140 degrees, but what would be the point? When the air temp in the attic reaches 90 degrees, it stays on and does not turn off (at any start setting) until the air temperature is lowered by at least 20 degrees. I'll have to wait until I get next summer's electric bills to get a feel for how that is working.
Now, tomorrow, I've got a guy coming who will blow insulation in over my garage (none now) and bring it up to R-30 which the rest of the attic is already. Cost for a little over 400 square feet? A measly $200.00!
Had I known that, I would have done it sooner.
I'll let y'all know how that works out.
During this recent exceptionally hot spell this Summer, my housekeeper had it pretty rough out there doing my laundry.
The first thing I did was have a 54" ceiling fan installed right above the space in front of the washer and dryer. When blowing down, it simply blew hotter air from near the ceiling down upon her. Reversing the rotation helped a little more but not much.
My next thought was that my north facing, dark colored, aluminum garage door was transferring a lot of heat when it was closed. Of course, it was open when she was here. I Googled "garage door insulation."
It turns out that Owens-Corning makes a garage door insulation kit. You can find them on-line via Home Depot. You will need two kits for a 2 car garage. Cost delivered, about $150.00 for both. Easy to cut and install. However, do not use the crummy peel and stick tape that comes with it to attach insulation retainers to door. I went to our local Lowe's and bought a cheap caulking gun and a tube of Loctite PL Premium Polyurethane Construction Adhesive. Man, they are on there to stay now! One tube is way more than enough. I have about 2/3 of it left.
I checked my garage temperature against the outside, in-the-shade temperature at 3:00 PM for about a week before I ( well, Sarah and I) installed the insulation. Before, it was 5 degrees cooler in the garage with the door shut. Afterwards, it was 10 to 11 degrees cooler. I'm sure it will keep it warmer in the winter as well.
For a total of less than $160.00 and about two hours of work for an able bodied person, I think it was worth it.
Next, I Googled "attic exhaust fans". There are numerous ones to choose from. The one I got has the adjustable thermostat on the unit and sits in your garage attic. There are more expensive models that have a wall mounted thermostat and manual control. Mine was about $400.00 with shipping and another $150.00 for electricians to install and wire. Runs on 110 volts. Manufacturer claims that if you ran it continuously, it would be like leaving a 60 watt bulb on all year.
The unit is mounted in the attic through a hole cut into your garage ceiling. It is covered with a grill that comes with it. Looks good. It also comes with two more grills for you garage door. I cut the oblong holes for the grills into the bottom of the garage door (one on each side) myself with a scroller saw and a good metal cutting blade. Piece of cake. Bolted on wit stove bolts. Painted to match door. Looks good.
The idea is that the relatively cooler air (relative to the air in the attic) drawn from the garage will pressurize the attic and blow the lighter, hotter air out through the ridge vent. Note that with a ridge vent system, if you install a traditional attic vent van through your roof (i.e., the turbine type), all you end up doing is pulling more hot air INTO THE ATTIC.
I've got the thermostat on mine set to the lowest setting, 90degrees. You can set it as high as 140 degrees, but what would be the point? When the air temp in the attic reaches 90 degrees, it stays on and does not turn off (at any start setting) until the air temperature is lowered by at least 20 degrees. I'll have to wait until I get next summer's electric bills to get a feel for how that is working.
Now, tomorrow, I've got a guy coming who will blow insulation in over my garage (none now) and bring it up to R-30 which the rest of the attic is already. Cost for a little over 400 square feet? A measly $200.00!
Had I known that, I would have done it sooner.
I'll let y'all know how that works out.
Sunday, September 11, 2011
Thursday, September 8, 2011
Tuesday, September 6, 2011
Monday, September 5, 2011
Sunday, September 4, 2011
Sunday Funnies, Volume 183
You will love this one, I haven't stop laughing yet.
For those of you who have never traveled to the west, or southwest,
cattle guards are horizontal steel rails placed at fence openings,
in dug-out places in the roads adjacent to highways (sometimes across highways), to prevent cattle from crossing over that area. For some reason the cattle will not step on the "guards," probably because they fear getting their feet caught between the rails.
A few months ago, President Obama received and was reading a report that there were over 100,000 cattle guards in Colorado .. The Colorado ranchers had protested his proposed changes in grazing policies, so he ordered the Secretary of the Interior to fire half of the "cattle" guards immediately!
Before the Secretary of the Interior could respond and presumably try to straighten President Obama out on the matter, Vice-President Joe Biden, intervened with a request that...before any "cattle" guards were fired, they be given six months of retraining.
'Times are hard', said Joe Biden, 'it's only fair to the cattle guards and their families!'
For those of you who have never traveled to the west, or southwest,
cattle guards are horizontal steel rails placed at fence openings,
in dug-out places in the roads adjacent to highways (sometimes across highways), to prevent cattle from crossing over that area. For some reason the cattle will not step on the "guards," probably because they fear getting their feet caught between the rails.
A few months ago, President Obama received and was reading a report that there were over 100,000 cattle guards in Colorado .. The Colorado ranchers had protested his proposed changes in grazing policies, so he ordered the Secretary of the Interior to fire half of the "cattle" guards immediately!
Before the Secretary of the Interior could respond and presumably try to straighten President Obama out on the matter, Vice-President Joe Biden, intervened with a request that...before any "cattle" guards were fired, they be given six months of retraining.
'Times are hard', said Joe Biden, 'it's only fair to the cattle guards and their families!'
Sunday, August 28, 2011
Sunday Funnies; Volume 182
Daddy's car in the woods?
Little Johnny watched his daddy's car pass by the school playground and go into the woods.Curious, he followed the car and saw Daddy and Aunt Jane in a passionate embrace.
Little Johnny found this so exciting that he could hardly contain himself as he ran home and started to tell his mother.'Mummy, I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, and then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane...'
At this point Mummy cut him off and said, 'Johnny, this is such an interesting story, lets save the rest of it for supper time.I want to see the look on Daddy's face when you tell it tonight.'
At the dinner table that evening, Mummy asked little Johnny to tell his story Johnny started his story, 'I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane and Daddy started doing the same thing that Mummy and Uncle Bill used to do when Daddy was away on the oil rigs.'
Mummy fainted!
Moral:
Sometimes you need to just shut the f**k up and listen to the whole story before you interrupt!
Daddy's car in the woods?
Little Johnny watched his daddy's car pass by the school playground and go into the woods.Curious, he followed the car and saw Daddy and Aunt Jane in a passionate embrace.
Little Johnny found this so exciting that he could hardly contain himself as he ran home and started to tell his mother.'Mummy, I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, and then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane...'
At this point Mummy cut him off and said, 'Johnny, this is such an interesting story, lets save the rest of it for supper time.I want to see the look on Daddy's face when you tell it tonight.'
At the dinner table that evening, Mummy asked little Johnny to tell his story Johnny started his story, 'I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane and Daddy started doing the same thing that Mummy and Uncle Bill used to do when Daddy was away on the oil rigs.'
Mummy fainted!
Moral:
Sometimes you need to just shut the f**k up and listen to the whole story before you interrupt!
Little Johnny watched his daddy's car pass by the school playground and go into the woods.Curious, he followed the car and saw Daddy and Aunt Jane in a passionate embrace.
Little Johnny found this so exciting that he could hardly contain himself as he ran home and started to tell his mother.'Mummy, I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, and then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane...'
At this point Mummy cut him off and said, 'Johnny, this is such an interesting story, lets save the rest of it for supper time.I want to see the look on Daddy's face when you tell it tonight.'
At the dinner table that evening, Mummy asked little Johnny to tell his story Johnny started his story, 'I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane and Daddy started doing the same thing that Mummy and Uncle Bill used to do when Daddy was away on the oil rigs.'
Mummy fainted!
Moral:
Sometimes you need to just shut the f**k up and listen to the whole story before you interrupt!
Daddy's car in the woods?
Little Johnny watched his daddy's car pass by the school playground and go into the woods.Curious, he followed the car and saw Daddy and Aunt Jane in a passionate embrace.
Little Johnny found this so exciting that he could hardly contain himself as he ran home and started to tell his mother.'Mummy, I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, and then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane...'
At this point Mummy cut him off and said, 'Johnny, this is such an interesting story, lets save the rest of it for supper time.I want to see the look on Daddy's face when you tell it tonight.'
At the dinner table that evening, Mummy asked little Johnny to tell his story Johnny started his story, 'I was at the playground and I saw Daddy's car go into the woods with Aunt Jane.I went back to look and he was giving Aunt Jane a big kiss, then he helped her take off her shirt.Then Aunt Jane helped Daddy take his pants off, then Aunt Jane and Daddy started doing the same thing that Mummy and Uncle Bill used to do when Daddy was away on the oil rigs.'
Mummy fainted!
Moral:
Sometimes you need to just shut the f**k up and listen to the whole story before you interrupt!
Friday, August 26, 2011
Some more good news (mostly) from the JDA!
PRESS RELEASE
August 26, 2011
For Immediate Release
Contact:
Camden County Joint Development Authority
912-729-7201
Positive Absorption
in Camden County Industrial Market
Trident Coast, Camden County, Georgia
The Camden County Joint Development Authority ("JDA") recently completed the 2011 Industrial Market Study of Camden County, Georgia. The results of the survey indicate positive absorption over the previous year, resulting in a decline in the vacancy rate by five hundred basis points. More specifically, the vacancy rate declined from 27% in 2010 to 22% in 2011. Excluding the former Gilman bag plant (WAMK Building), the effective vacancy drops to 8%.
According to David Keating, Executive Director of the JDA, "I am pleased to report the Camden County industrial market experienced positive absorption during the last twelve months. New companies locating to the area and existing companies expanding in the area were the primary drivers of this absorption. Some of the larger deals contributing to this trend include the lease of 25,000 square feet in the Camden County Industrial Park; the lease of 26,000 square feet in the WAMK Building; and the lease of 15,000 square feet of showroom/warehouse space located along Georgia Highway 40."
Though absorption was positive and the vacancy rate declined, rental rates and asking sale prices softened over the period as well. The average rental rate declined from approximately $3.70 per square foot to $3.60 per square foot, and asking sale prices declined from approximately $30 per square foot to $27 per square foot. According to Keating, "the market remains price sensitive with tenants and buyers able to negotiate concessions to close deals. Actual rents and prices vary considerably, depending on size and condition/quality of the space involved."
The survey reported a total market inventory of +/- 1.1 Million square feet of building area. Of this building area, most of the space (58%) was held by just two property owners - Bayer Crop Science, Inc. and WAMK Ltd. Other building inventory (42%) within the County consisted of smaller facilities less than 50,000 square feet held in a variety of ownerships. According to Keating, "our market is characterized by a few large users and many small users. We need more space in the 25,000 to 75,000 square foot range to attract mid-sized companies. This is a development opportunity."
The study was conducted by the JDA with assistance from an intern at the College of Coastal Georgia; a unit of the University system of Georgia. "I want to especially thank Andy Perkins, a business student at the College of Coastal Georgia, for his assistance in conducting this study. And, I would like thank Dr. Hepburn and Dr. Mathews of the College for creating this internship program," Keating added. "Andy will graduate in a year and be a great asset to any organization he chooses to join in the future."
Camden County Joint Development Authority
107 N. Gross Road, #2
Kingsland, GA 31548
912.729.7201
www.ccjda.com ccjda@co.camden.ga.us
About the JDA
The Camden County Joint Development Authority is a multi-jurisdictional economic development agency whose mission is to promote Camden County to business and industry, to expand and diversify the local economy, and stimulate the creation of quality employment opportunities to provide a better quality of life for citizens.
August 26, 2011
For Immediate Release
Contact:
Camden County Joint Development Authority
912-729-7201
Positive Absorption
in Camden County Industrial Market
Trident Coast, Camden County, Georgia
The Camden County Joint Development Authority ("JDA") recently completed the 2011 Industrial Market Study of Camden County, Georgia. The results of the survey indicate positive absorption over the previous year, resulting in a decline in the vacancy rate by five hundred basis points. More specifically, the vacancy rate declined from 27% in 2010 to 22% in 2011. Excluding the former Gilman bag plant (WAMK Building), the effective vacancy drops to 8%.
According to David Keating, Executive Director of the JDA, "I am pleased to report the Camden County industrial market experienced positive absorption during the last twelve months. New companies locating to the area and existing companies expanding in the area were the primary drivers of this absorption. Some of the larger deals contributing to this trend include the lease of 25,000 square feet in the Camden County Industrial Park; the lease of 26,000 square feet in the WAMK Building; and the lease of 15,000 square feet of showroom/warehouse space located along Georgia Highway 40."
Though absorption was positive and the vacancy rate declined, rental rates and asking sale prices softened over the period as well. The average rental rate declined from approximately $3.70 per square foot to $3.60 per square foot, and asking sale prices declined from approximately $30 per square foot to $27 per square foot. According to Keating, "the market remains price sensitive with tenants and buyers able to negotiate concessions to close deals. Actual rents and prices vary considerably, depending on size and condition/quality of the space involved."
The survey reported a total market inventory of +/- 1.1 Million square feet of building area. Of this building area, most of the space (58%) was held by just two property owners - Bayer Crop Science, Inc. and WAMK Ltd. Other building inventory (42%) within the County consisted of smaller facilities less than 50,000 square feet held in a variety of ownerships. According to Keating, "our market is characterized by a few large users and many small users. We need more space in the 25,000 to 75,000 square foot range to attract mid-sized companies. This is a development opportunity."
The study was conducted by the JDA with assistance from an intern at the College of Coastal Georgia; a unit of the University system of Georgia. "I want to especially thank Andy Perkins, a business student at the College of Coastal Georgia, for his assistance in conducting this study. And, I would like thank Dr. Hepburn and Dr. Mathews of the College for creating this internship program," Keating added. "Andy will graduate in a year and be a great asset to any organization he chooses to join in the future."
Camden County Joint Development Authority
107 N. Gross Road, #2
Kingsland, GA 31548
912.729.7201
www.ccjda.com ccjda@co.camden.ga.us
About the JDA
The Camden County Joint Development Authority is a multi-jurisdictional economic development agency whose mission is to promote Camden County to business and industry, to expand and diversify the local economy, and stimulate the creation of quality employment opportunities to provide a better quality of life for citizens.
Tuesday, August 23, 2011
Sunday, August 14, 2011
Sunday Funnies; Volume 180.
• Following the tragic death of the Human Cannonball at the Northam Show a spokesman said: We will struggle to get another man of the same calibre.”
• My son was thrown out of school today for letting a girl in his class give him a wank. I said: Son, that`s 3 schools this year. You want to stop before you`re banned from teaching altogether.”
• Question: Are there too many immigrants in Britain? 17% said yes; 11% said No; 72% said: I am not understanding the question please.”
• Prince William says he doesn`t want the traditional fruit cake at his wedding. Prince Phillip says he doesn’t give a toss, he is still going.
• The cost of living has now got so bad that my wife is having sex with me because she can`t afford batteries!
• Today, in an opinion poll I was asked: If you could eliminate a race from the 2012 Olympics, which would it be?’Naturally I said Muslims. Apparently most people said the 10,000 metres!!
• Last night I reached for my liquid Viagra and accidentally swigged from a bottle of White-out. I woke up this morning with a huge correction.
• Some bastard just pinched a pair of my wife`s knickers off the washing line. Shes not bothered about the knickers but she wants the 12 pegs back.
• Some Japanese tourists just asked me to take a picture of them. When I said: “Wave”, they ran like the clappers!
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