BLACK ROCK GOLF CLUB, LLC vs. BOARD OF ASSESSORS OF HINGHAM.
Present: BERRY, MEADE, & SIKORA, JJ.
Taxation, Real estate tax: abatement, value. Value. Evidence, Value.
Ellen M. Hutchinson for board of assessors of Hingham.
Robert E. Brooks for the taxpayer.
board concluded that the assessors had overvalued the club, and granted abatements to Black Rock for both years. The assessors have timely appealed to this court. For the following reasons, we vacate the final decision of the board and remand the case for further proceedings.
The club is a private for-profit enterprise. Only members may use its facilities. It offers three categories of membership: full membership, single golf membership, and recreational membership. A full membership provides a family with access to all of the club's resources. A single golf membership furnishes access to the golf course for one person. A recreational membership entitles the holder to use all of the nongolf facilities. The club's by-laws authorize a maximum of 325 full golf memberships and twenty-five single golf memberships.
members had not paid any initiation fee but instead had received their memberships as an incentive to purchase a condominium in the residential development.
a. Assessors' valuation. The assessors' expert employed a direct approach to income capitalization; he estimated the income earned by Black Rock as owner and operator of the club for the tax years in question and applied a capitalization rate to it. He estimated the club's gross revenue at $8,396,220 for 2006 and $8,940,489 for 2007. He further estimated the club's operating expenses at $5,781,571 for 2006 and $6,198,741 for 2007. He subtracted the operating expenses from the gross revenue and took a three percent deduction for reserves for replacements and a four percent deduction for "entrepreneurship return." He concluded that the club produced net income to be capitalized of $2,077,740 in 2006 and $2,171,780 in 2007. He then applied a capitalization rate of 10.42 percent to the 2006 net income and a rate of 10.40 percent to the 2007 net income. That computation (division of the percentage into the net income) produced a valuation of $19.9 million (rounded slightly downward) for 2006 and $20.9 million for 2007.
As one element of estimated income, the assessors imputed and included interest on members' initiation fees. Appraiser Logue characterized the fees as "non- interest bearing loan[s] to the [c]lub." To place a value on the assumed benefit of the free use of the initiation amounts, he calculated and added interest income on those amounts at the rate of the ten-year United States Treasury bills as of January, 2005, and January, 2006.
beverage sales, merchandise sales, and miscellaneous receipts. From his sample he projected that Black Rock could have leased the club and received annual rent equal to the sum of twenty-two percent of golf revenue, ten percent of food and beverage sales, six percent of merchandise sales, and five percent of miscellaneous revenue. He applied those percentages to the revenue streams of the club and concluded that Black Rock could have achieved rent of $1,259,465 in 2005 and $1,330,356 in 2006, respectively, as determinants of the disputed assessments effective as of January 1, 2005, and January 1, 2006. He calculated a capitalization rate of 10.996 percent for the first year and 10.920 percent for the second year. [Note 6] The application of those rates to the estimated rental income figures resulted in rounded valuations of $11.5 million for the first year and $12.2 million for the second year.
Black Rock supplemented its capitalization method with a market study of proposed comparable sales. Its survey contained the data of the sales of five clubs. Four were in Massachusetts, and one in Pennsylvania. [Note 7] By this method, Black Rock's expert proposed a valuation of "$10,000,000 to $11,000,000."
c. Board's decision. As its main reasoning, the board adopted Black Rock's capitalization or market rental hypothesis. It referred glancingly to the comparable sales approach but did not employ it as an element of its decision. It made some slight adjustments. It increased the rental percentage for the golf revenue from twenty-two percent to twenty-five percent, and adopted the assessors' capitalization rates instead of Black Rock's. The higher rental rate for golf revenue and the reduced capitalization rate produced slightly higher valuations. After rounding, the board valued the club at $13.39 million as of January, 1, 2006, and at $14.09 million as of January 1, 2007.
The board rejected the assessors' higher valuation for two main reasons. The board found the computation of imputed interest on initiation fees to be flawed because (1) that method assigned interest income to both refundable and nonrefundable portions of the fees; and (2) the assessors estimated the amount of received initiation fees on the faulty premise that all members had paid the maximum figure of $125,000, when in fact most members had paid considerably less and some none at all. The board concluded that the assessors' "calculation of imputed interest income was likely overstated and so inflated [the] estimates of value as to render them unreliable."
Analysis. 1. Standard of review. Municipal assessors carry "a statutory and constitutional obligation to assess all real property at full and fair cash value." Coomey v. Assessors of Sandwich, 367 Mass. 836 , 837 (1975), citing Part II, c. 1, § 1, art. 4, of the Constitution of the Commonwealth; art. 10 of the Declaration of Rights; and G. L. c. 59, §§ 38, 52. A taxpayer may challenge an assessment as excessive by petition to the municipal assessors for an abatement. G. L. c. 59, § 59. If the assessors deny the abatement, the aggrieved taxpayer may appeal to the Appellate Tax Board. G. L. c. 59, §§ 64- 65. The taxpayer may appeal from a final decision of the board to this court. G. L. c. 58A, § 13.
appropriate, that deference will extend to "the board's judgment concerning the feasibility and fairness of alternate proposed methods of property valuation." Massachusetts Inst. of Technology v. Assessors of Cambridge, 422 Mass. 447 , 452 (1996).
At the same time, "[a] reviewing court must set aside a finding of the board if 'the evidence points to no felt or appreciable probability of the conclusion or points to an overwhelming probability of the contrary.' " Irving Saunders Trust v. Assessors of Boston, 26 Mass. App. Ct. 838 , 841 (1989), quoting from New Boston Garden Corp. v. Assessors of Boston, 383 Mass. at 466. The determination of substantial evidence has the character of a "matter of law." See Olympia & York State St. Co. v. Assessors of Boston, 428 Mass. 236 , 240 (1998); Information Servs., Inc. v. Commissioner of Rev., 48 Mass. App. Ct. 197 , 198 (1999).
2. Assessors' valuation. On appeal, the assessors have not argued directly and specifically for the adoption of their methodology and resulting valuation by a detailed criticism of the board's rejection of it. See part 2.c., supra. If they do so implicitly by their extended attack on the board's general acceptance of Black Rock's competing valuation rationale, then on the record and briefing we view the board's identification of weaknesses in the assessor's methodology as valid. The board's rejection of the assessors' methodology has the support of substantial evidence. We turn, then, to an examination of the board's general acceptance (with adjustments) of Black Rock's valuation.
3. Black Rock's market rental valuation. The assessors attack Black Rock's market rental capitalization method in two phases. First, they contend that its expert did not furnish sufficient evidence that a fair market management lease would rest on the differing percentages of multiple revenue streams for golf activity, food and beverage, merchandise, and miscellaneous sources. Second, they argue that, even if such leases were common for golf club management, Black Rock's proposed application of the criteria to its club failed because its expert was relying on noncomparable golf course facilities for his rental percentages. [Note 8] For the following reasons, we agree.
in kind from the user fees on which public courses rely for revenue. The board applied the market rental survey process to the club, but it did not explain the comparability of the relatively fixed annual income from Black Rock's system of prescribed initiation fees and dues, on the one side, and the public course facilities' variable revenues from greens fees and user fees, on the other.
Although the law permits the board to choose between reasonable alternative valuation methods, Pepsi-Cola Bottling Co. v. Assessors of Boston, 397 Mass. 447 , 449 (1986), it nonetheless requires the board to assure the reasonableness of its choice by adequate findings and reasoning intelligible to the parties and the reviewing court. That requirement inheres in the standard of review for correct application of the law to fact finding supported by substantial evidence. In this instance, the lack of comparability between the surveyed eleven properties and the club subtracts from the value of the data submitted by Black Rock so as to bring their net weight below the level of substantial evidence. New Boston Garden Corp. v. Assessors of Boston, 383 Mass. at 466, and cases cited. Accordingly, we must vacate the decision of the board.
Conclusion. While the assessors have effectively challenged the board's adoption of Black Rock's methodology, they have not demonstrated the incorrectness of the board's rejection of their own income capitalization rationale. The case illustrates the difficulty of valuation of special purpose real estate. We remand it to the board for further proceedings in the nature of fact finding, reasoning, or both, in light of our analysis. [Note 16] We deny Black Rock's request for the award of appellate attorney's fees; the assessors' appeal was not frivolous within the meaning of Mass.R.A.P. 25, as appearing in 376 Mass. 949 (1979).
The decision of the Appellate Tax Board is vacated, and the case is remanded to the board for further proceedings not inconsistent with this opinion.
[Note 1] The date of assessment for fiscal year 2006 was January 1, 2005; and for fiscal year 2007, it was January 1, 2006. Our subsequent references to "tax years" 2006 and 2007 mean the fiscal years in question.
[Note 2] The originators of the development contemplated joint ownership of the club property and the residential community. However, in 2004 the two developers swapped their partial ownership interests in the club and the residential property so that one took full ownership of the club and the other full ownership of the residential development. This appeal involves only the assessment of the club.
[Note 3] Annual dues were a continuing obligation of members after payment of the one-time initiation fee.
The sources of "miscellaneous" revenue included pool and tennis fees, camps and clinics, babysitting services, and rentals.
[Note 5] Massachusetts decisional law recognizes both capitalization of income and comparable sales studies as valid methods of real estate valuation. See, e.g., Correia v. New Bedford Redev. Authy., 375 Mass. 360 , 362 (1978).
Capitalization of income measures the value of property on the basis of its income-earning capacity. It typically employs two components: (1) the net income of the property (gross rental income minus operating expenses); and (2) a capitalization rate percentage representing the return necessary to attract investment capital. Division of the net operating income by the capitalization rate yields the proposed value of the property. Specific appraisals or assessments may add refinements to the basic computation. See, e.g., General Elec. Co. v. Assessors of Lynn, 393 Mass. 591 , 609-610 (1984); Assessors of Brookline v. Buehler, 396 Mass. 520 , 522-523 (1986).
Valuation by comparable sales data estimates the fair market value for the property at issue from the prices paid for reasonably similar real estate in transactions within a proximate time span. Correia v. New Bedford Redev. Authy., supra. See Anthony's Pier Four, Inc. v. HBC Assocs., 411 Mass. 451 , 479-481 (1991).
[Note 6] Both parties' experts placed capitalization rates within the range of 10.40 percent to 10.996 percent.
[Note 7] The Ridge Club in Sandwich sold for $8.25 million in August, 2007; the Turner Hill Golf Club in Ipswich sold for $9 million in April, 2007; the Sterling Country Club in Sterling sold for $7.235 million in December, 2005; and the Ferncroft Country Club in Middleton sold for $13.15 million in December, 2005. The Hartefeld National Golf Course in Avondale, Pennsylvania, sold for $12 million in April, 2007.
The indicated prices reflect minor adjustments by the expert witness for additional cash concessions made by the buyers as part of the final sales transactions.
[Note 8] The assessors criticize the board's reasoning for its lack of a preliminary determination of the "highest and best use" of the real estate as an evidentiary foundation for any valuation of the club's property. The board assumed that both the assessors and Black Rock began from the premise that the highest and best use of the property was "as a golf course/country club." However, the assessors' expert specifically opined "that the highest and best use of [the property] was its continued use as a private 18-hole golf course plus the existing Clubhouse, Recreation Center and associated site improvements, amenities and accessory buildings" (emphasis supplied). As our oncoming analysis indicates, the board appears to have treated public and private facilities interchangeably, even though their revenue-generating capacities require separate treatment.
(2) Olde York Country Club, Columbus, New Jersey: rental rate of a first-year base amount increased annually in accordance with the consumer price index.
(8) Fairchild Wheeler Golf Course, Fairfield, Connecticut: rental rate of a set first-year base amount with prescribed annual incremental amounts or an optional percentage of annual golf revenues (twenty-six percent) and other revenues (five percent).
[Note 10] The Orchards, Olde York Country Club, Sagamore Springs Golf Course, Beverly Golf and Tennis Club, and Franklin Park Golf Course.
[Note 11] Falmouth Country Club, Mill Pond Golf Course, and the Currituck Club.
[Note 12] Kissena Park Golf Course and Fairchild Wheeler Golf Course.
[Note 13] Bergen Point Golf Course (discrete percentages for greens fees and food and beverage sales).
[Note 14] Only two were private. One (Currituck) was apparently a hybrid public-private facility offering memberships and nonmembership daily fee arrangements. See note 9, supra.
[Note 15] In calendar 2005 (the base period for the assessment effective on January 1, 2006), Black Rock's total gross revenue was $7,385,681. Of that amount, the golf-related revenue (inclusive of initiation fees and membership dues) amounted to $4,628,252, or 62.7 percent of gross revenue.
For calendar 2006 (the base period for the assessment effective on January 1, 2007), the corresponding amounts were $7,723,644 and $4,970,810, or 64.4 percent.
[Note 16] As the board did not address Black Rock's comparable sales theory (see note 7, supra) in its final decision, that methodology has not played a part in our consideration of the assessors' appeal.


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SIX HUNDRED FOURTEEN THOUSAND THREE HUNDRED THIRTY-EIGHT DOLLARS AND NO CENTS $614, 338.00 IN UNITED STATES CURRENCY, Defendant in rem.
Pending before the Court is Plaintiff United States of America's ("Plaintiff') motion to strike the claim and answer of Claimant Shawn Baker ("Claimant") pursuant to Federal Rule of Civil Procedure 37(d) as a sanction for Claimant's refusal to be deposed. (D.I. 35) For the reasons stated below, IT IS HEREBY ORDERED that the motion to strike Claimant's claim and answer (D.I. 35) is DENIED.
1. As Plaintiff correctly observes, "striking the claim and answer would have the same practical effect as entry of a default judgment against Claimant because it would bar him contesting the forfeiture of the Currency." (D.I. 35 at 4 n.2) Therefore, Plaintiffs motion is seeking a dispositive sanction.
2. Pursuant to Federal Rule of Civil Procedure 37(d), a court may sanction a party who, "after being served with proper notice, " nonetheless fails "to appear for that person's deposition." When evaluating a Rule 37 sanction that would be "tantamount to default judgment, " the court must weigh "(1) the extent of the party's personal responsibility; (2) the prejudice to the adversary caused by the failure to meet scheduling orders and respond to discovery; (3) a history of dilatoriness; (4) whether the conduct of the party or the attorney was willful or in bad faith; (5) the effectiveness of sanctions other than dismissal, which entails an analysis of alternative sanctions; and (6) the meritoriousness of the claim or defense." Poulis v. State Farm Fire & Cas. Co., 747 F.2d 863, 868 (3d Cir. 1984); see also Knoll v. City of Allentown, 707 F.3d 406, 409 (3d Cir. 2013) ("[W]e have required a Poulis analysis when a district court imposes sanctions that are tantamount to default judgment because they inevitably lead to liability for one party.").
3. First, it appears Claimant is personally responsible for failing to appear at his deposition. Plaintiffs brief states, "Claimant's Counsel advised Plaintiff that Claimant would not be appearing on the scheduled date" and that "continued litigation would not be forthcoming." (See D.I. 35 ¶ 10) (internal quotation marks omitted) Claimant has not filed a response disputing this. Thus, based on the limited record before the Court, it appears Claimant was aware of the date and time of his deposition and simply chose to not appear, making his absence a product of his own decisionmaking, and not a function of his counsel's failure to inform him of the deposition (or any other reason for which Claimant should not be held personally responsible). This weighs in favor of granting Plaintiffs motion.
4. Plaintiff has been prejudiced, at least to a limited degree, by Claimant's behavior. Plaintiff has a need to take Claimant's deposition, as "it is [Claimant's] assertion of ownership that Plaintiff must overcome to obtain forfeiture." United States v. $2, 164, 341 in U.S. Currency, 2013 WL 321768, at *3 (D. Ariz. Jan. 28, 2013), aff'd sub nom. United States v. Cornejo-Reynoso, 621 Fed.Appx. 495 (9th Cir. 2015). Thus, Claimant's refusal to appear has delayed the progression of this case towards trial and prejudiced Plaintiff. See id.; see also Poulis, 747 F.2d at 868 (affirming finding of prejudice where party "encountered lack of cooperation ... in areas where the plaintiff should cooperate under the spirit of the federal procedural rules") (internal quotation marks omitted). However, Claimant's failure to appear is the first instance of Claimant not cooperating with discovery, and Plaintiff waited less than two months (without first filing a motion to compel Claimant's attendance) to file the instant motion. Thus, any prejudice Plaintiff has suffered is not enough to warrant dismissing Claimant's claim. See Scarborough v. Eubanks, 747 F.2d 871, 876 (3d Cir. 1984) ("Examples of... prejudice [weighing substantially in favor of dismissal] are the irretrievable loss of evidence, the inevitable dimming of witnesses' memories, or the excessive and possibly irremediable burdens or costs imposed on the opposing party.").
5. There is a limited history of dilatoriness in this case. The parties have exchanged multiple sets of interrogatories, and all discovery deadline extensions appear to have been requested in good faith. (See D.I. 14, 18, 20, 27-29, 31) Moreover, Plaintiff has never sought a discovery order from the Court based on Claimant's behavior, and, accordingly, Claimant has not violated any discovery order compelling his appearance at a deposition or otherwise. Thus, the record before the Court is bereft of bad faith dilatory behavior by Claimant. This factor weighs strongly against granting Plaintiffs motion.
6. Claimant's conduct appears to be willful. Given that Claimant's counsel preemptively informed Plaintiff that Claimant would not be appearing at the deposition and stated that further litigation would not be forthcoming, the Court concludes Claimant's failure to appear was deliberate. Thus, while this is the first time Claimant has failed to meet his discovery obligations, Claimant's counsel's statements do evidence a degree of "callous disregard" by Claimant for the proceedings that support sanctions. Nat'l Hockey League v. Metro. Hockey Club, Inc., 427 U.S. 639, 643 (1976).
7. Given that Claimant stated he no longer intends to participate in this litigation (see D.I. 35 ¶ 10), it is unclear whether an alternative sanction will be effective in moving this case forward. However, the limited record of dilatory behavior suggests a less drastic sanction could perhaps be effective. In any event, allowing the case to go forward (and provide Claimant a final opportunity to meet his discovery obligations) would better serve the interests of justice than striking the claim. See United States v. $8, 221, 877.16 in U.S. Currency, 330 F.3d 141, 162 (3d Cir. 2003) ("recommend[ing] the resolution of any doubts in favor of adjudication on the merits").
8. Finally, Claimant has raised a potentially meritorious defense. (See D.I. 7) "A claim, or defense, will be deemed meritorious when the allegations of the pleadings, if established at trial, would support recovery by plaintiff or would constitute a complete defense." Poulis, 747 F.2d at 869-70. Claimant asserts that he acquired the seized property through legitimate means (revenue from his movies, loans, and investment), was using the property for legitimate ends (to woo a potential investor), and that he has no knowledge of, and did not consent to, any illegal activity that may be associated with the funds. (See D.I. 7 ¶ 3) Claimant's allegations go beyond a bare denial of knowledge or consent and, if proven at trial, would constitute a defense to Plaintiffs forfeiture proceeding. See United States v. Premises Known as 717 S. Woodward St., Allentown, Pa., 2 F.3d 529, 533 (3d Cir. 1993) ("A claimant resisting forfeiture of property based on the innocent ownership defense must prove by a preponderance of the evidence that the activity giving rise to forfeiture occurred either without the claimant's knowledge or without the claimant's consent."). Thus, this factor weighs against striking Claimant's claim.
9. In balancing these factors, the Court concludes that striking Claimant's claim and answer is not yet warranted. See Poulis, 747 F.2d at 869 ("Dismissal must be a sanction of last, not first, resort."). Claimant does not have a history of dilatory behavior, has not disobeyed a discovery order of the Court, and his allegations raise a potentially meritorious defense. Thus, while Claimant's failure to attend his deposition and counsel's statement that "continued litigation would not be forthcoming" are troubling, resort to the drastic sanction of striking Claimant's claim and answer is not yet appropriate. See $8, 221, 877.16 in U.S. Currency, 330 F.3d at 161 ("[T]he sanction of dismissal is disfavored absent the most egregious circumstances.").
10. Plaintiff may seek an order to compel Claimant's attendance at his deposition, and Claimant is warned that another failure to attend his deposition will result in dismissal of his claim. See Hogan v. Raymond Corp., 536 Fed.Appx. 207, 212 (3d Cir. 2013).

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§ 352.10 - Sunscreen active ingredients.
§ 352.20 - Permitted combinations of active ingredients.
§ 352.50 - Principal display panel of all sunscreen drug products.
§ 352.52 - Labeling of sunscreen drug products.
§ 352.60 - Labeling of permitted combinations of active ingredients.
§ 352.70 - Standard sunscreen.
§ 352.71 - Light source (solar simulator).
§ 352.72 - General testing procedures.
§ 352.73 - Determination of SPF value.
§ 352.76 - Determination if a product is water resistant or very water resistant.
§ 352.77 - Test modifications.
Authority: 21 U.S.C. 321, 351, 352, 353, 355, 360, 371.
Source: 64 FR 27687, May 21, 1999, unless otherwise noted.


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Sven Co- op: Pleasing Taste, Some Monsterism. As we inch closer to launching Sven Co- op on Steam, I'd like to provide an update on our progress with the game. Since this upcoming release is important for us to get right, we've been taking extra time over the past few months to really get our ducks in a row. Even so, our team members have run into delays from real- life. However, now that summer is over, things are picking up again. The team has been working full- force on getting major milestones accomplished for the launch. I'm going to discuss a few upcoming major features in v.
Just a heads up that the 4.0 Map Pack and an updated version of the 3.0 mappack are now available on our files page. Diner Dash Pc Cheats.
Part 1 : Setting up the environment and installing the server. Nothing is worse than high latency (lag) in online games, especially in Left 4 Dead 2 when you’re.
Left 4 Dead is a first-person shooter in which the player takes control of one of four survivors; if human players are not available, then the remaining survivors are.
Left 4 Dead 1 is one less than Left 4 Dead 2, but despite that is still an ace game. There was a lot of stuff added in the second game, but the formula was already.
Our programs bring artists, curators, and all fans of film and dance to together. Each offering includes opportunities for screening films at different stages of.
These aren't all of our upcoming features, but they will be fairly important to v. Please bear in mind that we will be continuously updating the game after v. Upcoming Major Features in v. The Angelscript Scripting Language. Sven Co- op v. 5. Angelscript scripting language.
It's possible to create game entities, implement new styles of gameplay, trigger events, process and control NPCs, and much more. Each map will have the potential to be a . Server Plugins. In v. A set of official plugins will be provided, but you can write your own using Angelscript. If you've ever used Admin. Mod or AMX Mod X, the transition should be pretty easy to follow.
While it will be experimental at launch, we will eventually be recommending Server Administrators switch over to this new toolset as we stabilize on functionality and features. Sven Co- op's server administration toolset will have more integration points with the game, which should allow for the creation of more interesting and useful plugins. We've made a lot of progress getting Angelscript up and running with all thanks to our new programmer Sam . Sam joins the programming team after being an active beta tester for many years.
His current primary role is technical lead for Angelscript. I personally look forward to seeing what the community can do with these new found powers. The AI and the Half- Life engine have been updated to account for scaling of hitboxes, eye positions, collision hull sizes, effect locations, and more. If you scale an NPC up, they'll be able to see over obstacles, move faster, and jump down from greater heights (because they're giants). If you scale an NPC down, they'll be able to get into smaller areas, find cover from shorter objects, and move slower (because they're tiny). Basically, scaling an NPC up or down has inherent advantages and disadvantages which will make for some interesting gameplay.
We look forward to seeing what the community makes with it! Streamlined Difficulty Settings & Modifiable Entity Attributes. We've heard things loud and clear from the community. We're in the process of addressing difficulty levels with NPCs and Players.
We've cut out the fat from the skill system and added a few new features in the process. Half- Life's numerous skill values for each NPC made balancing a difficult task. To address this, we've removed the .
For older levels that relied on these custom skill values, they will continue to work through a backwards compatibility design that relies on the map's specified skill level. Since each NPC or Weapon can have their own unique damage values, this allows for all sorts of gameplay possibilities. A few quick examples could be: Attack waves / tower defense (difficulty increases each wave)Boss monsters. Class based weapons - Players of a certain class might spawn with the same weapon as their team mate, but have a higher degree of accuracy and/or damage. Tech trees - Individual players can research upgrades that increase or decrease damage and health. Current Changelog.
Without further ado, here is our preliminary v. We'll post a more up- to- date version of the changelog as we get closer to launch. We have a few more things in store.

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[293 U.S. 62, 63] Mr. Ernest C. Carman, of Los Angeles, Cal., for petitioner.
The District Court, Southern District of California, in a cause instituted there for the purpose of conserving the assets of Western Oil & Refining Company and giving opportunity for reorganization, appointed petitioner, Gillis, receiver, April 4, 1931. Immediately after assuming the duties of the office, as required by the local statutes, he procured license and executed bond with the Fidelity & Deposit Company of Maryland as surety. Thereafter he carried on the business of the company- manufacturing, refining, producing, and distributing gasoline-and co- operated with creditors and stockholders concerning reorganization plans.
In 1933 the Fidelity & Deposit Company refused to continue upon the bond after a specified day. Petitioner endeavored to find another acceptable surety. Failing in this, he reported the circumstances to the court; pointed out his inability to comply with the local statutes; and stated that, unless the business could continue substantially as theretofore, the purpose of the receivership would be frustrated. He asked authority to proceed without bond or license; otherwise, he affirmed, final liquidation at material loss to all concerned would be necessary. The Attorney General, speaking for the state, objected. The court ordered and directed petitioner 'to continue his operations as such Receiver ( including the production, distribution and sale of gasoline or motor vehicle fuel in the State of California) after termination of the hereinbefore mentioned bond, or withdrawal therefrom of the surety thereon, for the payment of gasoline taxes ... without any such bond or the giving of security in any other manner for the payment of such gasoline taxes and without any license. ...' [293 U.S. 62, 65] The Circuit Court of Appeals held section 65 of Judicial Code (28 USCA 124) applicable and controlling, and reversed the challenged order. The result we think is correct; the judgment must be affirmed.
While the precise point now presented does not seem to have been definitely decided, the power of Congress to prescribe duties and obligations of receivers has been often recognized. United States v. Harris, 177 U.S. 305, 308 , 20 S.Ct. 609; Erb v. Morasch, 177 U.S. 584, 585 , 20 S.Ct. 819; Central Trust Co. of New York v. St. Louis, A. & T.R. Co. (C.C.) 40 F. 426, 427; Hornsby v. Eddy (C.C.A.) 56 F. 461, 462; Felton v. Ackerman (C.C.A.) 61 F. 225, 227; Peirce v. Van Dusen (C.C.A.) 78 F. 693, 701, 69 L.R.A. 705; Fidelity Title & Trust Co. v. Kansas Natural Gas Co. (D.C.) 219 F. 614, 616; Westinghouse, etc., Mfg. Co. v. Binghamton R. Co. (D.C.) 255 F. 378, 382; Mercantile Trust Co. v. Tennessee Cent. R. Co. (D.C.) 286 F. 425, 428; Crawford v. Duluth St. R. Co. (C.C.A.) 60 F.(2d) 212, 214.
There is no suggestion of repugnance between the state Constitution and the motor vehicle fuel statute. And the latter must be accepted as valid law of the state within the ambit of section 65, Judicial Code (28 USCA 124), unless its provisions conflict with the constitution or laws of the United States.
Petitioner insists that there is such disagreement, since the state statute diminishes the power of the United States District Court to direct its receiver to operate the business of the company. Also because, by requiring bond to secure taxes, the statute creates an unlawful preference of state over the United States in respect of collections. And finally because, in the circumstances here presented, it is impossible for the receiver to comply with the prescribed requirements; and, unless relieved from them, he 'must cease receivership operations that are essential to the conservation of assets and the general purposes of the receivership.' [293 U.S. 62, 66] Manifestly the diminution, if any, of powers possessed by District Courts prior to its enactment, results from section 65, Judicial Code. The ultimate inquiry is whether Congress can withhold from District Courts the power to authorize receivers in conservation proceedings to transact local business, contrary to state statutes obligatory upon all others.
The accepted doctrine is that the lower federal courts were created by the acts of Congress, and their powers and duties depend upon the acts which called them into existence, or subsequent ones which extend or limit. Ex parte Robinson, 19 Wall. 505, 510; Bessette v. W. B. Conkey Co., 194 U.S. 324, 327 , 24 S.Ct. 665. Whatever may be the inherent power of a court incident to a grant of jurisdiction, Michaelson v. United States, 266 U.S. 43, 66 , 45 S.Ct. 18, 35 A.L.R. 451, there seems no ground whatever for saying that Congress cannot withhold or withdraw from courts of equity the right to empower receivers in conservation proceedings to disregard local statutes.
The same statute which required receivers to observe the laws of the state, gave permission to sue them in state courts under stated circumstances. It was enacted more than forty years ago, and seems to have been commonly regarded as within congressional authority. [293 U.S. 62, 67] We are not dealing here with the acknowledged power of courts to protect property in their custody. In re Tyler, 149 U.S. 164 , 13 S.Ct. 785, and similar cases are not pertinent.

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From Editor Betsy Combier: For 14 years I have observed and worked on the labor arbitration known in New York City as 3020-a. 3020-a arbitrators, one in each case, sit in judgment of a tenured employee of the NYC DOE and can exonerate, fine, suspend from employment without pay or terminate any charged person brought before them.The United Federation of Teachers and the New York City Department of Education run these hearings in such a way as to deny the charged employee their rights under New York State law.
On this website I have reviewed countless cases of arbitrator abuse and worked as a paralegal to overturn some of the worst (see the cases of Lisa Broad, where I assisted Attorney Candace Deamer, (see here for blog post) and David Suker, where I assisted Attorney Maria Chickedantz; see here as well). These are two of the 35 cases I have assisted in, in which New York State Supreme Court judges have overturned the decision of the arbitrator based on the 3020-a decision being "excessive" or "shocking to the conscience".
The trouble with all of this is that the NYC 3020-a process, content, and decisions are random, and if you do not have enough experience with the way NYC permanent panel arbitrators work, and you fail to recognize an "untruth" (is that diplomatic enough?), the lie goes into the permanent record.
Every hearing is unique. I know, because I have attended/worked on at least 60 if not more, and I have reviewed hundreds of decisions of arbitrators and, before 1994, the Commissioner of New York State Department of Education. I find the randomness fascinating. How did one arbitrator find that a teacher was guilty of slamming a child against a wall to remove them from a fight in the classroom and give a $7500 fine, while another gets terminated for the same act, or less?
The fines, suspensions and terminations are not uniform or set to any standard. This is unlawful, because tenure in New York State is protected, public policy. There is a high standard for termination, and the arbitrators write their decisions often to get away with doublespeak on how egregious the charges were, to try to reach a justification for termination that they were told by a DOE person before the hearing began that they had to find.
A seizure of property, within the meaning of the Fourth Amendment, occurs when there is some meaningful interference with an individual’s possessory interests in the property."
Thus any arbitrator who agrees to take a case handed to them, randomly - not - by the NYC DOE and the UFT, knows that they must meet a Constitutional Standard in their decision for/against penalty in each case.
Many arbitrators don't care that the Department wants them to rule in their favor, even if the case they present is without basis, and do what is fair. My favorite arbitrator of recent years is Eugene Ginsberg. I believe that he was the most thorough, fair arbitrator on the panel. He was fired in September 2016.
He told me that if that was because of his decisions, so be it. See his decision in the case of Ann Legra.
As I wrote above, some arbitrators have a problem being fair, and go along to get along with the Department of Education in order to stay on the permanent panel. When you are in a hearing, you can spot these arbitrators a mile away. I will write about them in a later post.
In fact, the absence of any specific guidelines for the imposition of fines in teachers' disciplinary proceedings shocks the conscience and is a deficiency to be addressed by respondents or a legislative body. While respondents and their designated Hearing Officers unquestionably are authorized to impose fines on teachers for disciplinary offenses, the decisionmakers must do so fairly, not arbitrarily. General Elec. Capital Corp. v. New York State Div. of Tax Appeals, Tax Appeals Trib., 2 NY3d 249, 254 (2004); Abraham & Strauss v. Tully, 47 NY2d 207, 213-14 (1979); 164th Bronx Parking, LLC v. City of New York, 20 Misc 3d 796, 804 (Sup. Ct. Bronx Co. 2008). Neither the Education Law, nor the Chancellor's Regulations, nor any other code fixes any "primary standard" or articulates any objective test or gauge, General Elec. Capital Corp. v. New York State Div. of Tax Appeals, Tax Appeals Trib., 2 NY3d at 254; Nicholas v. Kahn, 47 NY2d 24, 31 (1979); 164th Bronx Parking, LLC v. City of New York, 20 Misc 3d at 805, to guide respondents' or Hearing Officers' exercise of authority and discretion in their assessment of monetary penalties. Big Apple Food Vendors' Assn. v. Street Vendor Review Panel, 90 NY2d 402, 407-408 (1997); Nicholas v. Kahn, 47 NY2d at 28, 33-34; 164th Bronx Parking, LLC v. City of New York, 20 Misc 3d at 805. See Big Apple Food Vendors' Assn. v. Street Vendor Review Panel, 90 NY2d at 405-406. Their assessment of penalties that they are charged to administer may be upheld if the assessment is rational and not excessive, e.g., Goodwin v. Perales, 88 NY2d 383, 392 (1996), yet no statute or interpretive regulation articulates a standard or gradation against which to measure the rationality or excessiveness of a monetary penalty. Nicholas v. Kahn, 47 NY2d at 33-34; Levine v. Whalen, 39 NY2d 510, 518-19 (1976); 164th Bronx Parking, LLC v. City of New York, 20 Misc 3d at 805-806.
In sum, the absence of any statute or implementing regulation to guide the evaluation of fines to be imposed allows unfettered, standardless, arbitrary administrative decisionmaking. 164th Bronx Parking, LLC v. City of New York, 20 Misc 3d at 806. By delegating unbounded latitude to respondents and Hearing Officers in these administrative actions, the statutory and regulatory scheme leaves their decisions subject to untrammeled discretion. Big Apple Food Vendors' Assn. v. Street Vendor Review Panel, 90 NY2d at 408; Nicholas v. Kahn, 47 NY2d at 28, 33-34; 164th Bronx Parking, LLC v. City of New York, 20 Misc 3d at 806; Dawson v. Village of Spring Val., 151 Misc 2d 128, 134 (Sup. Ct. Rockland Co. 1991). See C.P.L.R. § 7803(3)."
So what is a teacher supposed to do who is charged with 3020-a? Fight. Don't settle, resign or disappear. The charges will follow you for the rest of your career. But be wary of anyone who belittles you, your charges, or does not have experience in NYC 3020-a. NYC is a minefield with bizarre statements made on a consistent basis, which must be addressed on the spot, at the hearing. The DOE wants their witnesses to lie, if that is what it takes to terminate a charged employee. Catch the lie, have your representative squeeze out the truth in cross examination.
In my opinion there are NYSUT attorneys who know what to do, but don't do work on any case if at all possible; some NYSUT attorneys do a minimum amount of work but are reluctant and must be pushed, and then there are NYSUT attorneys who seem to work diligently, but nonetheless will not get all your requests (medical, witnesses, exculpatory evidence) into the record, which in my mind is absolutely required, if you are to win at the 3020-a or in appeal.
The process in NYC starts out on the wrong foot when, in the charging papers, the Notice of Determination of Probable Cause Pursuant to Education Law 3020-a, has no date for the Executive Session of the school board (in NYC the Panel For Educational Policy) required by Education Law 3020-a(2)(a). The reason is that the NYC Department of Education never allows or schedules an executive session for the NYC school board, because they don't want it.
Really, and they get away with this in NYC because.
Just because you don't want to do something does not mean that you can allow a law to be ignored, but that is exactly what the NYC DOE does, and has done. In every case that I work on, we - the Attorney and I - submit a Motion To Dismiss the charges based on this procedural error. The arbitrator always dismisses this motion. But we use this in an appeal to the Supreme Court, and as I wrote above, we have overturned 35 decisions of arbitrators to date.
We have no secret on winning 3020-a. In every case the standard is to be respectful to the arbitrator but not to accept any Department nonsense without vigorously objecting, pointing out lies, submitting documentation about violations of law and UFT rules (there are always many in every case - B) and submit a dynamite closing argument that shows the arbitrator that the legal team - the Respondent, Attorney, paralegal - mean business, and will take any penalty seriously (and appeal, get media coverage of the arbitrator, etc.).
One more thing. I believe that the minute anyone is charged with 3020-a or any charges by the Department of Education that this person must immediately file a Notice of Claim. This Notice is sent to the NYC Comptroller's Office and the New York City Law Department, and opens the door to a right to sue the NYC DOE and other agencies for a year and 90 days from the event which harmed you. Do it. See the case of Garcia v Yonkers School District. The Plaintiff did not file a Notice of Claim, and the judge dismissed her State actions because of that.
In sum, what I'm saying is that NYC 3020-a is a random and arbitrary mess, but it is entirely possible to clear the name of a charged employee , or avoid termination, in the decision of the arbitrator. The Respondent charged employee's legal team MUST work together, sharing the transcripts as the hearing moves forward, and constantly working through the lies and violations of law and contract presented by the DOE. Then you win.


Asset-Trade. Asset-Trade ("Asset-Trade") offers an Internet marketplace ("online") consisting primarily of a database, a web site and various data processing systems (hereinafter referred to as the "Asset-Trade Platform") through which used machinery, equipment and other surplus assets and remaining stock (hereinafter referred to as "Objects") can be marketed. Furthermore, Asset-Trade offers its customers support in marketing Objects by traditional auction and other brokerage and procurement services outside the Asset-Trade Platform ("offline").
These Asset-Trade-Conditions shall apply for the supply of all products and services of any kind provided by Asset-Trade to its customers ("Customers") online (summarily referred to as "Online Services") and offline (summarily referred to as "Offline Services"; Online Services and Offline Services summarily also referred to as "Asset-Trade Services"). If Asset-Trade and the Customer have entered into one or several contracts (hereafter referred to as "Contract"), these Asset-Trade-Conditions shall be an integral part of such Contract and apply except if and to the extent that the Contract provides otherwise. With respect to offline auctions and certain services (counseling services, evaluations, inspections, delivery services), separate conditions further apply which may refer to these Asset-Trade-Conditions.
These Asset-Trade-Conditions shall only apply for businesses within the meaning of § 14 of the German Civil Code and for legal entities and special funds established under administrative law (hereinafter referred to as "Customers"). Other customers shall require Asset-Trade' explicit consent in order to claim the services offered by Asset-Trade.
Asset-Trade will usually render Asset-Trade-Services simultaneously for both contractual partners of a transaction. The Asset-Trade-Services are usually to be remunerated by both contractual partners of a transaction.
Asset-Trade shall be entitled to compensation ("Asset-Trade-Compensation") for the Asset-Trade-Services in accordance with the Contract. For certain Online Services the pricelist published on the Asset-Trade Platform at the time the Contract is made ("Asset-Trade Pricelist") shall apply. Asset-Trade shall retain the right to change the Asset-Trade Pricelist at any time. Existing Contracts (in as far as these are binding) shall remain unaffected. The relevant Asset-Trade Pricelist shall be an integral part of these Asset-Trade-Conditions. Asset-Trade shall have a right to reimbursement of its expenses if the Customer terminates a Contract prematurely or withdraws Objects from a Contract. Clause 9 and further claims of Asset-Trade to reimbursement of expenses shall remain unaffected.
All invoices shall be paid by the Customer immediately upon receipt without any deduction. In the event that the Customer fails to make the payment within thirty days from the date of receipt of the invoice, it shall be deemed to be in default whether or not Asset-Trade has reminded the Customer of its payment obligation.
Value Added Tax shall not be deemed included in the prices quoted by Asset-Trade. If applicable, it will be shown separately in the invoice at the rate prevailing on the date of the invoice.
Both parties shall be entitled to terminate the Contract observing a notice period of six months, unless a minimum term or longer notice period has been agreed in the individual case. Declarations of intent made as well as existing claims to Asset-Trade-Compensation shall remain unaffected. A notice of termination shall only be valid if it is in writing.
The Customer shall keep strictly confidential all business and technical information it receives from Asset-Trade, in particular other customer's personal data and all information regarding Objects insofar and as long as these are not generally known (without the Customer having been responsible for their becoming known), also beyond the term of the Contract, and shall refrain from using such information, copying it or making it accessible to third parties for any purpose other than under the Contract. This shall apply also with respect to information received by the Customer during on-site visits, as well as all technical documentation, cost estimates, drawings and calculations given to the Customer within the bounds of negotiations and the fulfillment of the Contract. All property, ownership, copyright and other rights to such documentation are reserved. In the event that the Customer uses such documentation without authorization, Asset-Trade shall (in its own name or, as the case may be, in the name of the owner) be entitled to demand that the documentation concerned be delivered to it immediately.
The Customer represents, warrants and guarantees that it will fully comply with all laws and regulations which may apply to its business, in particular with the terms of all regulatory, competition and data protection laws, and that the offers for sales and purchases submitted by it will not violate any laws or third party rights, in particular title, pledge or other property rights or patents, trademarks, copyrights or other intellectual property rights. In particular, the Customer shall refrain from offering any Objects which violate the criminal laws of Germany or other countries, which are not permitted to be sold or which require official approval, especially weapons of any kind. The Customer shall hold Asset-Trade harmless from any third party claims which may be based on a violation of this Clause.
Asset-Trade shall be liable in damages only to the extent that the damage was caused by gross negligence or willful misconduct imputable to Asset-Trade. In the event of bodily injury or damage to the health of a person, Asset-Trade shall be liable also for slight negligence. In the event of a violation of a fundamental duty under the Contract, Asset-Trade shall be liable also for slight negligence but its liability shall be limited to such damage as Asset-Trade could have reasonably foreseen at the time of signing of the Contract.
Declarations of intent and other legally relevant statements or acts which Asset-Trade publishes at the Customer’s request or which are delivered to another customer or are received from another customer shall deemed to be declarations, statements or acts of the Customer (or other customer) concerned itself, which are delivered by Asset-Trade as messenger. Asset-Trade itself shall be neither entitled nor obliged by such declarations, statements or acts and shall also not be representative in another’s name. Asset-Trade shall assume no responsibility for deliveries or acceptance of Objects or other articles or for payment of considerations.
Asset-Trade cannot ensure that the person which may be named as Seller or Buyer in a declaration of intent received or delivered by Asset-Trade actually exists. The Customer submitting or accepting an offer therefore acts at its own risk with regard to the existence of the contract partner and with regard to the creditworthiness of the respective other party. In addition, Asset-Trade will not be able to prevent that a Membership Number, a password or a URL is obtained by a person not entitled to submit declarations of intent. This risk shall also be borne by the Customer. Any statutory liability which Asset-Trade might otherwise incur as a messenger without messenger authorization shall be excluded. Clause 12 shall remain unaffected.
The Customer shall refrain from actively hiring away Asset-Trade employees and/or other customers.
Asset-Trade hereby objects to the Customer’s general conditions except if and to the extent that they have been explicitly accepted in writing. Any such acceptance shall apply only to the transaction at issue, and in particular not to any past or future Online or Offline Services.
Asset-Trade shall be entitled to amend these Asset-Trade-Conditions with proactive effect observing a notice period of one month.
Asset-Trade shall be entitled to change the Online or Offline Services offered by it at any time. Claims due under existing Contracts shall remain unaffected.
Asset-Trade shall be entitled to refer to the cooperation with the Customer for marketing purposes, as long as the individual materials naming the Customer are first presented to the Customer for review.
Asset-Trade shall be entitled to employ subcontractors for all Online or Offline Services; Asset-Trade’ liability vis-á-vis the Customer pursuant to clause 12 shall remain unaffected. If and to the extent that the choice of the subcontractor is relevant for the Customer under regulatory or data protection law, its prior approval shall be required, but may be denied for cause only.
All declarations and notifications pursuant to these Asset-Trade-Conditions shall be valid only if they are in writing. This written form requirement shall also be deemed fulfilled if the declaration is given on the Asset-Trade platform using the masks offered or by email.
The Customer shall only be entitled to assign rights out of or in connection with the Contract – except for payment claims - with Asset-Trade’ prior approval.
Should any individual provision of the Contract be or become wholly or partially invalid, or should there prove to be an omission, this shall not affect the validity of the remaining provisions of the Contract. In the place of the invalid provision, a valid provision shall be deemed agreed which corresponds to the purpose and meaning of the invalid one. In the event of an omission, a provision shall be deemed agreed which corresponds, on the basis of the purpose and meaning of the Contract, to what the parties would have agreed, had the parties considered the matter at the outset. This shall also apply if the invalidity of the provision results from a measure of performance or time set as a standard in the Contract; in such cases, a legally valid measure of performance or time which comes as close as possible to that originally agreed shall be deemed agreed instead.
The contractual relations between Asset-Trade and the Customer shall be governed exclusively by the laws of the Federal Republic of Germany to the exclusion of the rules on conflicts of law and to the exclusion of the United Nations Convention on the International Sale of Goods .
All disputes arising under or in connection with the Contract or these Asset-Trade-Conditions shall be submitted exclusively to the courts of Krefeld. Asset-Trade shall also be entitled, at its discretion, to take legal action against the Customer in the courts having jurisdiction over the Customer.
In consideration for procuring the sale of an Object, Asset-Trade shall have a claim to Asset-Trade-Compensation as agreed in the Contract, in the case of Online Services mentioned in the Asset-Trade Pricelist as per the Asset-Trade Pricelist. Asset-Trade shall have a corresponding claim to Asset-Trade-Compensation also for every further sale that the Customer concludes with the contractual partner whose contact data were given to the Customer by Asset-Trade (successive transactions). Clause 10 shall remain unaffected. Asset-Trade shall have a right to reimbursement of its expenses if the Customer terminates a Contract prematurely or withdraws Objects from a Contract. Clause 9 and further claims of Asset-Trade to reimbursement of expenses shall remain unaffected.
The Customer shall sell or buy the Objects which are subject to the Brokerage Agreement with Asset-Trade exclusively through Asset-Trade and refrain from commissioning third parties with the brokerage of such Object; it shall prohibit any such action of third parties except when using the " Treaty Sale " business model described below. Should an interested party contact the Customer directly with the intention of negotiating the purchase or sale of an Object, the Customer shall inform such party that it (as Seller) has commissioned the sale through Asset-Trade or that it (as Buyer) became aware of the Object through Asset-Trade. The Customer shall inform Asset-Trade of any such contact.
The Objects are, in most cases, used or not newly produced. Descriptions in a catalogue or on the Asset-Trade Platform, in particular details regarding source, condition, age and authenticity of an individual Object, shall be provided according to best knowledge. However, no liability for their correctness shall be assumed. The descriptions shall in particular not be deemed to constitute specifications or guaranteed characteristics. Pictures may deviate from the original. Additional information not contained in the catalogue or the Asset-Trade Platform may be available at the location of the Object. Every Customer shall be required to inspect the Objects, to the extent possible. Appointments for inspections shall be arranged with Asset-Trade. Asset-Trade shall be entitled to exclude an Object at any time, if in Asset-Trade' discretion the Seller's declarations appear incorrect, in particular if they do not correspond to the actual condition of the Object; Asset-Trade shall, however, not be obliged to examine the Object.
Upon the conclusion of a contract of sale, all risks, in particular with regard to the accidental destruction and the accidental deterioration of the Object, shall pass to the Buyer. The Buyer shall, from this moment, also bear all public charges of the Object.
The Asset-Trade-Compensation shall be paid to Asset-Trade immediately after the conclusion of a contract of sale. The Asset-Trade-Compensation shall be also paid if a contract of sale is concluded with a third party to whom the Customer has passed on the information. Clause 10 shall remain unaffected. The Asset-Trade-Compensation shall be subject to interest at the rate of 8 % above the relevant base rate from the time of default (§ 288 (2) of the German Civil Code).
A business within the meaning of § 14 of the German Civil Code bidding for or purchasing an Object on behalf and on account of a principal shall be liable as absolute guarantor for the obligations of its principal.
The purchase price shall be paid immediately after the conclusion of contract of sale. Should a Buyer be in default of the purchase price, the amount due shall be subject to interest at the rate of 8 % above the relevant base rate from the time of default (§ 288 (2) of the German Civil Code). Furthermore, the Seller shall be entitled to set the Buyer a reasonable grace period for performance. Should this grace period expire without payment having been made, the Seller may withdraw from the contract of sale and/or demand damages in lieu of payment. The Seller may then market the Object anew. The Buyer shall not be entitled to bid in the second marketing. If the Seller demands damages, the Buyer shall be liable for the cost of a renewed sales effort of the Object as well as any resulting loss. The Buyer shall not be entitled to share in any resulting profit. Asset-Trade' claims to Asset-Trade-Commission against the Buyer and/or against the Seller shall remain unaffected by any withdrawal and/or demand of damages by the Seller.
Unless pick up times have been set, the Buyer shall pick up the purchased objects immediately after the conclusion of the contract of sale, at the latest by the end of one week after the conclusion of the contract of sale, at the location of the Object. Objects shall be delivered upon complete payment only. The Buyer shall bear any export customs and taxes. Shipping shall be at the expense and the risk of the Buyer. In particular, the Buyer shall bear all transport, insurance, packaging and dispatching costs. Title to the purchased objects shall not pass to the Buyer until receipt of full payment.
If the pick up deadline is not respected, the Buyer shall be liable for any costs incurred, in particular for storing and preserving the Object. Any storage and shipping shall be performed at the Buyer's expense and risk. If the pick up deadline is not respected, the Seller may set the Buyer a reasonable grace period for picking up the Object. Should this grace period expire without the Object having been picked up, the Seller may, at its choice, either store, market or scrap the Object, in each case at the Buyer's expense.
The Objects are, in most cases, used or not newly produced. The Seller shall not be liable for any material defect of such Objects, unless individually agreed otherwise or required by mandatory law.
Seller's liability vis-á-vis the Buyer.
For Objects used or not newly produced: The Seller shall be deemed to have guaranteed to the Buyer that the Seller is entitled to sell the Object and that the Object is not subject to any third party rights. The Seller shall not be deemed to have assumed any other liability vis-á-vis the Buyer, except as otherwise agreed individually or provided by mandatory law.
For newly produced Objects: The Customers statutory remedies ("warranty claims") for defects of an Object, including material defects and/or any violation of rights of third parties (collectively "Defects") shall be limited as set forth herein after. Whether or not the contract is a commercial transaction, the Customer shall be responsible to inspect the Objects and to notify the Seller of any Defects thereof without delay, as provided under commercial law, failing which the Defect concerned shall be deemed accepted. The warranty claims for Defects shall be limited to performance (NacherfÃ¼llung). However, the Buyer's right to request a reduction of the purchase price or to withdraw from the contract of sale in the case of failure of performance shall remain unaffected. The Seller shall retain its right to choose the type of performance; such right shall pass to the Buyer only if the Seller is in default of performance. The Seller shall not be deemed to have guaranteed certain specifications or other properties of the Objects except if it has expressly confirmed such guarantee. A manufacturer's warranty issued with any Object shall not be deemed a guarantee of certain specifications or properties unless expressly agreed otherwise.
Any warranty claim shall be excluded if (a) the Object deviates from the agreed specifications or the Defect in question limits the suitability of the Object for the agreed purpose to a negligible degree only or (b) the Defect in question is due (i) to use of the Object for any purpose other than the contractual purpose or in violation of the relevant statutory requirements and/or any guidelines issued by the manufacturer or (ii) to modification of the Object without the prior written approval of the Seller or to use of the Object in conjunction with other product not specifically approved by the Seller in writing. Any warranty claims for violation of third party rights shall be excluded unless such third party rights are valid within the European Union or Switzerland and the Customer enables the Seller to conduct the defense alone without any restriction and grants the Seller the necessary powers. If the Customer resells Objects, any right to take recourse shall be excluded except if and to the extent the Customer proves that the Object delivered by the Seller for retail and giving rise to such recourse shall have been shipped to the Customers clients in the order in which they shall have been received by the Customer (FIFO).
Registration: Customers wanting to take advantage of Asset-Trade' Online Brokerage Services must register in order to do so. For registration, the Customer shall completely fill out, date and, if appropriate, sign the forms provided online or offline with the following information: (a) the Customer's name, postal address, telephone number, email address, a password having 5 to 16 digits, bank account and credit card information and (b) other data which Asset-Trade may request in its discretion. Official identification shall be provided upon Asset-Trade' request. The Customer represents that the information provided by it will be complete and correct. It shall immediately notify Asset-Trade of any changes in the data provided. The Customer shall not have a claim to registration. The provisions of the first sentence no. 1, no. 2 (together with the Civil Code Regulation on Information Duties - BGB Informationspflichten-Verordnung) and no. 3 and of the second sentence of § 312e (1) of the German Civil Code (BGB) (in particular the provisions on information about the individual steps leading to a Contract, about storage of and access to the text of a Contract, about the recognition and correction of input errors, about the languages in which a Contract may be made and about relevant codes of conduct and as well as the provisions dealing with immediate electronic confirmation of receipt of an order and deemed receipt of an order and/or confirmation of receipt shall not apply (as per the second sentence of § 312e (2) of the German Civil Code).
Agent: Should the Customer be registered by an agent, Asset-Trade shall be entitled to demand proof of authorization. The details of such proof of authorization shall be determined by Asset-Trade.
Upon registering the Customer chooses a Username and Password. The Username shall not contain an email- or internet adresses, shall not violate third party rights, especially no name- and brand rights, and shall not violate morality. The user shall keep his Password confidential. Asset-Trade shall not give the Password to any third parties. Should the Customer become aware, or have reason to believe, that third parties have obtained knowledge of confidential information stored on the Asset-Trade Platform or otherwise, such as its access data or payment information, it shall notify Asset-Trade immediately.
Framework Contract: Asset-Trade' acceptance of the registration shall bring about a Framework Contract between Asset-Trade and the Customer on the conclusion and performance of Contracts regarding Online Brokerage Services according to these Asset-Trade-Conditions.
Contract: For each order, the Customer has to state the Object, the product group, any minimum price. Asset-Trade' acceptance of the order shall bring about a contract ("Contract") between Asset-Trade and the Customer regarding Online Brokerage Services pursuant to the conditions of the accepted order and these Asset-Trade-Conditions, unless otherwise agreed in individual cases. The Customer shall not have a claim to acceptance of an order.
For placing an Object on the Asset-Trade Platform and admitting potential buyers to the Asset-Trade Platform, Asset-Trade shall be entitled to Asset-Trade-Compensation and reimbursement of expenses as per these Asset-Trade-Conditions and the Asset-Trade Pricelist. Asset-Trade retains the right to object to the placing of an Object on the Asset-Trade Platform. The Customer shall not have a claim to the placing of Objects.
The Customer shall observe the instructions given online for describing the Object and implementing the transaction concerned.
The Customer’s right to use the Asset-Trade Platform shall be limited to the Customer’s internal business purposes and shall be determined solely by the Contract including these Asset-Trade-Conditions. All other rights regarding the Asset-Trade Platform are reserved.
Asset-Trade reserves its right to deny the brokerage of a given Object, a purchase request, an offer or an acceptance without providing reasons or to allocate an Object to another product group than that requested by the Seller. Asset-Trade shall be entitled to change the user surface of the Asset-Trade Platform. The time on the Asset-Trade system clock shall control any deadlines specifying date and time.
Only the price given by the Customer in the currency specified by the Customer shall be effective. The calculations of the prices in other currencies provided on the Asset-Trade Platform shall be for the Customers' non-binding information only.
The Customer’s identification data shall be hidden to other users in all declarations made by the Customer. Asset-Trade shall only be entitled to disclose Customer contact data to other customers where a contract has been made and for on-site inspection of Objects only. The Customer’s identification data as well as the data supplied to Asset-Trade in connection with the conclusion of a Contract shall be stored by Asset-Trade in machine-readable form. Such data shall be used by Asset-Trade solely for the operation of the Asset-Trade Platform and performance of Asset-Trade Services; Asset-Trade shall be entitled to store customer data regarding a past transaction rather than having to delete such data immediately; the Customer shall be deemed to have consented thereto by submitting its registration. The Customer may revoke such consent at any time.
If not otherwise agreed, the Customer shall be responsible for creating the environment necessary for using the Asset-Trade Platform and providing Asset-Trade with all the information necessary for carrying out a transaction. The Customer shall furthermore immediately inform Asset-Trade of any visible or threatening disturbances to the Asset-Trade services and support Asset-Trade in determining their cause as well as in their removal.
An online auction may take place only after prior consultation with Asset-Trade.
The Seller shall indicate its starting price. The Seller’s indication shall be deemed an invitation for offers. Upon listing the Object the Seller states the duration of the listing of the Object on the Asset-Trade-Platform. The Seller shall have the possibility to rescind its invitation at any time without liability.
The offer (bid) declared online by the Buyer shall be binding. With the bid, the Buyer shall indicate a date and time until which it intends to be bound to its offer. Especially if the bid is below the starting price. Is the Buyers bid below the starting price, the Buyer will be notified about the starting price. If price expectations between Buyer and Seller differ, a Asset-Trade-Employee may try to negotiate a sales contract via contacting Buyer and Seller. In that case Asset-Trade shall be entitled to demand an additional commission (buyer's commission) from the buyer. With respect to such offer Asset-Trade shall be deemed to act as messenger for the Buyer and receiver for the Seller.
The Contract of Sale shall be deemed made if the Seller accepts the offer of a Buyer online within the acceptance period. With respect to such acceptance Asset-Trade shall be deemed to act as messenger for the Seller and receiver for the Buyer. The Seller shall decide at its own discretion which offer it shall accept; the offer chosen must not necessarily be the highest. If the Seller has declared its acceptance, Asset-Trade shall provide the Buyer’s contact data. Asset-Trade shall inform such Buyer of the delivery of its contact data. Asset-Trade shall notify the Buyer of the Seller's contact data. Upon the Seller’s acceptance, the commitment of other users having made offers shall lapse. Asset-Trade shall inform such other users of the lapse of their commitment.
Upon acceptance of the order of a Customer wanting to commission Asset-Trade to sell (also by way of an auction) an Object in its own name but on the Customer’s account, a sales commission agreement shall be deemed made between the Customer as the Principal and Asset-Trade as Commission Agent subject to the following conditions.
Until its sale, the Object shall remain the property of the Customer. The Customer shall insure the Object against fire, other damage and theft. If specifically agreed, Asset-Trade shall keep the Customer’s identity confidential vis-á -vis interested Buyers.
The Customer shall permit the inspection of the Object by Asset-Trade and by interested Buyers named by Asset-Trade. Interested Buyers shall agree with the Customer on the time and the modalities of the inspection and, if applicable, on the disassembly of the Object and observe any security regulations which may prevail on the Customer’s premises. This shall apply also to inspections by Asset-Trade employees.
The Customer shall refrain from offering the Object for sale elsewhere for the duration of the Contract.
Asset-Trade shall be entitled to purchase the Object itself (see § 400 of the German Commercial Code), even if the Object has no stock exchange or market value, provided Asset-Trade proves the justification of the purchase price paid by it, unless the Seller waives such proof.
Asset-Trade will agree with the Buyer that the Buyer shall pick up and disassemble the Object at its own expense and risk.
Asset-Trade will not grant the Buyer any rights regarding possible Defects which go beyond the Buyer’s statutory rights, unless the Customer has specifically agreed so. The Customer shall hold Asset-Trade harmless upon its first demand from all claims of the Buyer which are based on alleged Defects.
Asset-Trade shall be entitled to agree to payment terms of up to three months. Asset-Trade shall not be permitted to agree on a purchase price below the minimum price, if any, without the Customer’s approval. Asset-Trade shall assume no liability for the creditworthiness of the Buyer (no delcredere).
Asset-Trade shall be entitled to collect the claim to the purchase price and set it off against its commission claim.
Asset-Trade shall receive a commission at the percentage rate set out in the Contract. The basis for calculation of the commission shall be the net purchase price, i.e. the purchase price excluding disassembly, transport, insurance and other costs and value added tax. The commission shall be subject to the statutory value added tax. Asset-Trade' claims to reimbursement of expenses shall be determined by the statutory rules (sec. 670, 675 of the German Civil Code and sec. 393 subsec. 2 of the German Commercial Code).
Asset-Trade shall account to the Customer within one month of receipt of the purchase price and shall pay the purchase price less the commission to the Customer.
Upon acceptance of the order of a Customer (Principal) wanting to commission Asset-Trade (commission agent) to purchase an Object in its own name, but on the Customer’s account, a Purchase Commission Agreement shall be deemed made which is subject to the following conditions. In addition, Parts B and A of these Asset-Trade-Conditions shall apply.
Asset-Trade shall attempt to locate an Object for purchase corresponding to the specifications contained in the Commission Agreement and shall buy such Object in its own name, but on the Customer’s account. If a maximum price has been specifically agreed, Asset-Trade shall not be permitted to purchase the Object for a higher price without the Customer’s authorization.
Asset-Trade shall inspect the Object for purchase and shall, if requested, arrange for the disassembly and transport of the Object to the Customer at the Customer's costs. The assembly of the Object on the Customer's premises as well as the assertion of claims based on Defects shall be the Customer’s responsibility.
For the duration of the Contract, the Customer shall refrain from making it known elsewhere that it desires to buy the Object concerned.
Asset-Trade shall be entitled to supply the Object for purchase from its own inventory (see § 400 of the German Commercial Code) even if it has no stock exchange or market price, provided Asset-Trade proves the justification of the purchase price for the Object delivered by it to the Customer unless the Customer waives such proof.
Asset-Trade shall receive a commission at the percentage rate set in the Contract. The basis for calculation of the commission is the net purchase price, i.e. the purchase price not including disassembly, transport, insurance and other costs and without value added tax. The commission shall be subject to the statutory value added tax. Asset-Trade' claims to reimbursement of expenses shall be determined by the statutory rules (sec. 670, 675 of the German Civil Code and sec. 393 subsec. 2 of the German Commercial Code).
D. The following special conditions shall be valid for Purchase Agreements.
In addition, the terms of Parts C, B and A shall apply as supplementary provisions.
When Asset-Trade accepts the order of a Customer who wants to purchase an Object from Asset-Trade, a Purchase Agreement is concluded between the Customer and Asset-Trade pursuant to these Asset-Trade-Conditions. Asset-Trade shall reserve itself a period of two weeks for acceptance of the order.
Cost Estimates shall be non-binding and shall contain only requests for orders by the Customer.
All deliveries of Objects shall be made ex works from the relevant location. The prices quoted by Asset-Trade shall be understood accordingly.
Delivery dates shall only be binding if they are confirmed in writing. Their observance shall require the fulfillment of all delivery terms by the Customer. Fixed date transactions shall require explicit confirmation.
Partial deliveries shall be permitted.
Every delivery shall be made subject to correct and timely self-supply of Asset-Trade by its suppliers. If the Customer knows or if it is apparent to the Customer from the circumstances that Asset-Trade, in order to deliver the Object to the Customer, has to purchase such Object itself, Asset-Trade shall have a right to withdraw from the Purchase Agreement if Asset-Trade does not, not timely or not correctly receive the Object from its supplier.
Asset-Trade shall assume no liability for material defects (SachmÃ¤ngel) of Objects which are used or not newly produced.
Whether or not the Contract is a commercial transaction, the Customer shall be responsible to inspect the Objects and to notify Asset-Trade of any defects thereof without delay, as provided under commercial law, failing which the Defect concerned shall be deemed accepted. Warranty Claims shall be limited to performance (NacherfÃ¼llung). However, the Customer reserves the right to request a reduction of the purchase price or to withdraw from the purchase agreement if the performance fails. Asset-Trade reserves the right to choose the type of performance; such right shall pass to the Customer only if Asset-Trade is in default of performance. Asset-Trade shall not be deemed to have guaranteed certain specifications or other properties of the Objects except if it has expressly confirmed such guarantee. A manufactured warranty issued with any Object shall not be deemed a guarantee of certain properties unless expressly stated otherwise.
Any Warranty Claims shall be excluded if (a) the Object deviates from the agreed specifications or the Defect in question limits the suitability of the Object for the agreed purpose to a negligible degree only or (b) the Defect in question is due (i) to use of the Object for any purpose other than the contractual purpose or in violation of the relevant statutory requirements and/or any guidelines issued by the manufacturer or (ii) to modification of the Object without the prior approval of Asset-Trade or to use of the Object in conjunction with other product not specifically approved by Asset-Trade. Any Warranty Claims for violation of third-party rights shall be excluded unless such third-party rights are valid within the European Union or Switzerland and the Customer enables Asset-Trade to conduct the defense alone without any restriction and grants to Asset-Trade the necessary powers. If the Customer resells the Objects, any rights to take recourse shall be excluded except if and to the extent that the Customer proves that the Objects supplied by Asset-Trade for resale and giving rise to such recourse shall have been shipped to the Customer's clients in the order in which they shall have been received by the Customer (FIFO).
Any claims based on Defects shall be subject to a limitation period of twelve months for newly produced Objects. Any claims based on a violation of rights of third parties shall be subject to a limitation period of six months for used or not newly produced Objects. Any claims which are based either on gross negligence or willful misconduct or on bodily injury or damage to the health of a person caused by negligence or willful misconduct shall be subject to the applicable statutory limitation periods. The limitation periods shall begin on the date specified by the statute.
Until payment in full of all outstanding amounts by the Customer, Asset-Trade shall retain title to the Objects. The Customer shall advise Asset-Trade without any delay of any attachments of any such Objects, in particular of any judicial execution measures or any other seizures, as well as of any damage suffered by such Objects. In the event that any Object is located in or shipped to a country where this Retention of Title Clause is not fully valid and enforceable, the Customer shall provide Asset-Trade with equivalent security.
Export: The Customer shall refrain from exporting any Object and technical information received from Asset-Trade to the extent this is prohibited by the relevant laws or regulations of its country of residence and/or of the United States of America, and shall impose such obligation also on its customers, without prejudice to the other provisions of the Contract or these Asset-Trade-Conditions.
The terms of this section D.1 shall apply mutatis mutandis to Contract of Sales between a Seller named by Asset-Trade and the Customer.
Sales Agreement: When Asset-Trade accepts the order of a Customer intending to sell an Object to Asset-Trade, a Sales Agreement shall be deemed made between the Customer and Asset-Trade pursuant to these Asset-Trade-Conditions. Asset-Trade reserves two weeks for acceptance of the order.
The payment of the purchase price by Asset-Trade shall be subject to the condition of full and timely payment of the resale price to Asset-Trade from its resale purchaser. If the Customer knows or if it is apparent to the Customer that the Object is to be resold by Asset-Trade to a resale purchaser, Asset-Trade shall have a right to withdraw from the Purchase Agreement if Asset-Trade does not, not timely or not fully receive the purchase price from the resale purchaser.
The liability of the Seller shall be subject to the statutory regulations.
Asset-Trade shall be entitled to deal with the Object as it sees fit in its discretion, in particular it shall be entitled to resell the Object.
The deadline for a notice of defects which may be required under commercial law shall be two weeks from discovery of the defect. In the case of an apparent defect, the deadline for the notice of defect shall be two weeks from delivery.


§ 119-2 When effective; conditions for granting.
§ 119-4 Tax imposed; amount.
§ 119-6 Records to be kept.
§ 119-7 Filing of returns.
§ 119-8 When tax due and payable.
§ 119-9 Determination of tax by Treasurer; limitation on assessment.
§ 119-10 Service of notice.
§ 119-11 Penalties for late payment or return.
§ 119-13 Tax considered part of operating costs.
§ 119-14 Collection of unpaid taxes.
§ 119-15 Authority of Village Treasurer.
§ 119-17 Disposition of funds.
§ 119-18 Exemption granted; conditions.
§ 119-23 Effect on eligibility for benefits.
§ 119-24 Amount of tax abatement; deduction from chargeable rent.
§ 119-26 Procedures; certificate; vacancy of property; rent overcharge.
§ 119-27 Determination of eligibility.
§ 119-28 Penalties for offenses.
§ 119-29 Exemptions granted; conditions.


text:
The Divine Liturgy of St. Gregory is one of the liturgies authorized for use by the Antiochian Western Rite Vicariate (AWRV). It is based on the Tridentine Mass as it was celebrated by the Society of Clerks Secular of St. Basil (SSB), a formerly independent church that formed the basis of the Antiochian Western Rite Vicariate in 1961. It is also authorized for use within the Russian Orthodox Church Outside of Russia (ROCOR). The Liturgy of St. Gregory has also been authorized for use by and celebrated within the Polish Orthodox Church, the Patriarchate of Moscow, the Russian Orthodox Church Outside of Russia, and the Alexandrian Patriarchate.
V. X In the Name of the Father, and of the Son, and of the Holy Ghost.
V. Ps. 43. Give sentence with me, O God, and defend my cause against the ungodly people: O deliver me from the deceitful and wicked man.
R. For thou art the God of my strength; why hast thou put me from thee: and why go I so heavily, while the enemy oppresseth me?
V. O send out thy light and thy truth, that they may lead me: and bring me unto thy holy hill, and to thy dwelling.
R. And that I may go unto the altar of God, even the God of my joy and gladness: and upon the harp will I give thanks unto thee, O God, my God.
V. Why art thou so heavy, O my soul: and why art thou so disquieted within me?
R. O put thy trust in God: for I will yet give him thanks, which is the help of my countenance, and my God.
R. God Almighty have mercy upon thee, forgive thee thy sins, and bring thee to everlasting life.
R. I confess to God Almighty, to Blessed Mary Ever-Virgin, to blessed Michael the Archangel, to blessed John (the) Baptist, to the holy Apostles Peter and Paul, to all the Saints, and to thee, father, that I have sinned exceedingly in thought, word and deed, by my fault, by my own fault, by my own most grievous fault. Wherefore I beg blessed Mary Ever-Virgin, blessed Michael the Archangel, blessed John the Baptist, the holy Apostles Peter and Paul, all the Saints, and thee, father, to pray for me to the Lord our God.
V. God Almighty have mercy upon you, forgive you your sins, and bring you to everlasting life.
V. X The Almighty and merciful Lord grant unto us pardon, absolution, and remission of our sins.
V. Wilt thou not turn again and quicken us, O God?
The Priest ascends to the altar, saying: Take away from us, we be-seech thee, O Lord, all our iniquities, that we may enter the holy of holies with pure minds. Through Jesus Christ our Lord. Amen.
And kissing the altar, he says: We beseech thee, O Lord, by the prayers of thy Saints [whose relics are here], that thou wouldst vouch-safe to forgive us all our sins. Amen.
For thou only art holy; thou only art the Lord; thou only, O Jesus Christ, with the Holy Ghost, X art most high in the glory of God the Father. Amen.
The Gradual and Alleluia sentences are sung by the Choir or read by the Celebrant. The Deacon or Priest who is to say or sing the Gospel then says: Cleanse my heart and my lips, O almighty God, who didst cleanse the lips of the prophet Isaiah with a burning coal, and in thy gracious mercy so purify me that I may worthily proclaim thy holy Gospel. Through Jesus Christ our Lord. Amen.
V. The X continuation (beginning) of the Holy Gospel according to___________.
And I believe in the Holy Ghost the Lord, and Giver of Life, who proceedeth from the Father; who with the Father and the Son together is worshiped and glorified; who spake by the Prophets. And I believe one holy Catholic and Apostolic Church; I acknowledge one Baptism for the remission of sins; and I look for the resurrection of the dead, X and the life of the world to come. Amen.
Accept us, O Lord, in the spirit of humility and contrition of heart: and grant that the sacrifice we offer this day in thy sight may be pleas-ing to thee, O Lord God.
At High Mass, incense is set with the following prayers: Through the intercession of Blessed Michael the Archangel standing at the right hand of the altar of incense, and of all his elect, may the Lord vouch-safe to blXess this incense, and to receive it for a sweet smelling savor. Through Christ our Lord. Amen.
The Oblations, altar, Priest, servers, and people are censed while the Priest says: May this incense, which thou hast blest, ascend unto thee, O Lord: and may thy mercy descend upon us. Ps. 141:1-3: Let my prayer, O Lord, be set forth in thy sight as the incense: and let the lifting up of my hands be an evening sacrifice. Set a watch, O Lord, before my mouth, and keep the door of my lips: O let not mine heart be inclined to any evil thing, let me not be occupied in ungodly works.
As the Priest gives up the thurible, he says: The Lord kindle in us the fire of his love, and the flame of eternal charity. Amen.
The Priest now washes his hands, saying: Ps. 26:6. I will wash my hands in innocency, O Lord, and so will I go to thine altar. That I may show the voice of thanksgiving, and tell of all thy wondrous works. Lord, I have loved the habitation of thine house, and the place where thine honor dwelleth. O shut not up my soul with the sinners, nor my life with the bloodthirsty: in whose hands is wickedness, and their right hand is full of gifts. But as for me, I will walk innocently: O deliver me and be merciful unto me. My foot standeth right, I will praise the Lord in the congregations. Glory be to the Father, and to the Son, and to the Holy Ghost: As it was in the beginning, is now, and ever shall be, world without end. Amen.
Holy, holy, holy, Lord God of hosts. Heaven and earth are full of thy glory. Hosanna in the highest. X Blessed is he that cometh in the Name of the Lord. Hosanna in the highest.
We therefore pray thee, O Lord, mercifully to accept this offer-ing of our service and that of all thy family; to order our days in thy peace, to deliver us from eternal damnation, and to number us in the flock of thine elect. Through Christ our Lord. Amen.
Wherefore, O Lord, we thy servants, as also thy holy people, calling to mind the blessed Passion of the same Christ, thy Son our Lord, his Resurrection from the dead and glorious Ascen-sion into heaven, offer unto thy most excellent majesty of thy gifts bestowed upon us a pure host, a holy host, a spotless host, the holy bread of eternal life, and the chalice of everlasting salvation.
And we beseech thee, O Lord, to send down thy Holy Spirit upon these offerings, that he would make this bread the pre-cious Body of thy Christ, and that which is in this Cup the precious Blood of thy Son our Lord Jesus Christ, transmuting them by thy Holy Spirit. R. AMEN. AMEN. AMEN.
Be mindful also, O Lord, of thy servants who are gone before us with the sign of faith, and who rest in the sleep of peace. (Here the departed are commemorated.) To them, O Lord, and to all who rest in Christ, grant we pray thee a place of refresh-ment, light and peace, through the same Christ our Lord. Amen.
To us sinners also, thy servants, confiding in the multitude of thy mercies, grant some lot and partnership with thy holy apos-tles and martyrs John, Stephen, Mat-thias, Barnabas, Ignatius, Marcellinus, Peter, Felicitas, Perpetua, Agatha, Lucia, Agnes, Cecilia, Anastasia and with all thy saints, into whose company we pray thee of thy mercy to admit us, not weighing our merits, but pardoning our offences. Through Christ our Lord, by whom O Lord, thou dost ever create, sanctify, quicken, bless and bestow upon us all these good things. For by him, and with him, and in him is to thee, God the Father almighty, in the unity of the Holy Spirit, all honor and glory, throughout all ages of ages. Amen.
The Priest continues: Deliver us, we beseech thee, O Lord, from all evils, past, present, and to come; and at the intercession of the blessed and glorious Mary, Ever-Virgin Mother of God, of thy blessed Apos-tles Peter and Paul, Andrew, and all thy Saints, graciously give peace in our time, that aided by the help of thy loving kindness, we may both be ever free from sin and secure from all disquietude. Through the same our Lord Jesus Christ, who liveth and reigneth with thee in the unity of the Holy Spirit, ever one God.
The following prayer is said, except in Masses for the Dead: O Lord Jesus Christ, who didst say to thine Apostles, peace I leave with you, my peace I give unto you, regard not our sins, but the faith of thy Church; and grant her that peace and unity which are agreeable to thy will. Who livest and reignest for ever and ever. Amen.
The Priest continues: O Lord Jesus Christ, Son of the living God, who by the will of the Father and the cooperation of the Holy Ghost hast, by thy death, given life to the world, deliver me, I beseech thee, by this thy most holy Body and Blood, from all iniquities and from every evil. Make me ever obedient to thy commandments, and suffer me not to be ever separated from thee, who livest and reignest with God the Father, in the unity of the same Spirit, God, throughout all ages of ages. Amen.
At the Priest's Communion, he says: I will take the bread of heaven and call upon the Name of the Lord. (Then thrice) Lord, I am not worthy: that thou shouldest enter under my roof, but only say the word and my soul shall be healed. The bell is rung thrice.
As the Priest receives the Body, he says: May the Body of our Lord Jesus Christ preserve my soul unto everlasting life. Amen. After which, he says: What reward shall I give unto the Lord for all the benefits that he hath done unto me? I will receive the cup of salvation and call upon the Name of the Lord. I will call upon the Lord, which is worthy to be praised, so shall I be safe from mine enemies. He then receives the Precious Blood, saying: May the Blood of our Lord Jesus Christ preserve my soul unto everlasting life. Amen.
X Behold the Lamb of God; behold him that takest away the sins of the world.
I believe, O Lord, and I confess that thou art truly the Christ, the Son of the living God, who didst come into the world to save sinners, of whom I am chief. And I believe that this is truly thine own immaculate Body, and that this is truly thine own precious Blood. Wherefore I pray thee, have mercy upon me and forgive my transgressions both voluntary and involun-tary, of word and of deed, of knowledge and of ignorance; and make me worthy to partake without condemnation of thine immaculate Mysteries, unto remission of my sins and unto life everlasting. Amen. Of thy Mystic Supper, O Son of God, accept me today as a communicant: for I will not speak of thy Mystery to thine enemies, neither will I give thee a kiss as did Judas; but like the thief will I confess thee: Remember me, O Lord, in thy Kingdom. Not unto judgment nor unto condemnation be my partaking of thy Holy Mysteries, O Lord, but unto the healing of soul and body.
At the ablutions, the Priest says: What we have partaken with our mouth, O Lord, may we receive with a pure heart, and of a temporal gift, may it become to us an eternal remedy. May thy Body and Blood which I have received, cleave unto my heart, O Lord; and grant that no stain of sin may remain in me, having been fed with this pure and holy Sacrament. Who livest and reignest in the unity of the Holy Ghost, God, throughout all ages of ages. Amen.
R/. And with thy spirit.
The Priest then says: Let the obedient performance of my bounden duty be pleasing unto thee, O Holy Trinity; and grant that this sacri-fice which I, unworthy that I am, have offered in the sight of thy majesty, may be acceptable unto thee and may through thy mercy, obtain thy favor for myself and for all those in whose behalf I have offered it. Who livest and reignest, God, throughout all ages of ages. Amen.
The blessing of God Almighty, the X Father, the Son, and the Holy Spirit descend upon you, and remain with you always. R. Amen.
V. X The Beginning of the Holy Gospel according to John.
In the beginning was the Word, and the Word was with God, and the Word was God. The same was in the beginning with God. All things were made by him; and without him was not anything made that was made; in him was life, and the life was the light of men; and the light shineth in darkness, and the darkness comprehended it not. There was a man sent from God, whose name was John. The same came for a witness, to bear witness of the light, that all men through him might be-lieve. He was not that light, but was sent to bear witness of that light. That was the true light, which lighteth every man that cometh into the world. He was in the world, and the world was made by him, and the world knew him not. He came unto his own, and his own received him not. But as many as re-ceived him, to them gave he power to become the sons of God, even to them that believe on his Name; which were born, not of blood, nor of the will of the flesh, nor of the will of man, but of God. (Here genuflect) And the Word was made flesh, and dwelt among us; and we beheld his glory, the glory as of the Only-begotten of the Father, full of grace and truth.

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