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spec: The use of the word ' penalty ' rather than a more neutral word , such as burden or cost , can be contrasted with recent statements by the Commissioner of Taxation relating to ethics and taxation emphasising the community value of taxation and the need to change much of the current culture towards the payment of tax ( see Australian Tax Practice Daily News Service , 29 October 1999 . But they do so at great cost .... It will cost .... With papal encouragement , an underground network was established among the religious congregations to supply the Jewish refugees with false documents allowing them to walk about and even escape to freedom . I have a lot of respect for the people in this room . But somehow envy and discontent soon van - ished when she thought of all the patient love and labor John had put into the little home awaiting her , and when they sat together in the twilight , talking over their small plans , the future always grew so beautiful and bright that she forgot Sallie 's splendor and felt herself the richest , happiest girl in Christendom . For each illustrative beneficiary , CMS selected the following specific plans for the cost comparisons : ( 1 ) the plan with the lowest total annual cost , ( 2 ) the plan with the median annual cost ( i.e ., the “ mid-priced ” plan ) , and ( 3 ) the plan with the lowest annual premium . Having had some experience of prescriptions in the USA , the average cost , to the patient ( * after * insurance have paid their contribution ) , is commonly $ 100 per medicine . Thus , refineries with moderate cracked stocks and a smaller scale will have high ULSD cost , and refineries with high cracked stocks and a moderate to large scale may also have ULSD costs that they view as uncompetitive . ' '' Cummins-Allison Corporation , On Reconsideration , P.S . Ideally each instance of F-root will have a dedicated box receiving data from the measurement ports and processing it locally . They will , though . Some testing regimes would be so extensive and demanding that only about three laboratories worldwide would be capable of undertaking the necessary analysis - and then only at high cost , forcing closure or brand withdrawal upon many smaller companies / minor brands . " SDG & E says the reduction resulted from earlier miscalculations about the cost of natural gas and about the efficiency of plants , as well as the erroneous assumption that some power plants would switch from natural gas to oil because of oil 's lower cost .... Achieving those goals will require some legislative changes , and we look forward to working with the 109th Congress to make national service as effective as it possibly can be for our communities and nation . So Gilder was correct as well , although he was eventually carried away by the force of his own argument like many who listened to him .