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 * National Register of Historic Places listings in Sedgwick County, Kansas: [[J. Arch Butts Packard Building], Eagle's Lodge #132, Fresh Air Baby Camp, International Harvester Building, S. H. Kress Company Building, Luling's City Laundry, Mentholatum Company Building, Rock Island Depot, Western Union Building, Westside IOOF Lodge

• National Register of Historic Places listings in Fayette County, West Virginia Esso station and Veteran bldg

 * National Register of Historic Places listings in Wyandotte County, Kansas: Kansas City, Kansas YMCA Building

• National Register of Historic Places listings in Limestone County, Texas emancipation proclamation
• National Register of Historic Places listings in Matagorda County, Texas USO
• National Register of Historic Places listings in McLennan County, Texas Dr. Pepper Museum building
• National Register of Historic Places listings in Nacogdoches County, Texas land office building
• National Register of Historic Places listings in Potter County, Texas firestone
• National Register of Historic Places listings in Hunt County, Texas masonic lodge, no pic
• National Register of Historic Places listings in Dallas County, Texas pythias, Magnolia
• Central High School Neighborhood Historic Dist Magnolia contributing property
• 1941 Dallas Masonic. Expansion of Dallas Downtown Historic District, Dallas Observer article, Dallas Reports, not the 1909 Dallas Scottish Rite Temple, likely pic

Colonial Sugars Historic District (Very Rough Draft)

Colonial Sugars Historic District
U.S. National Register of Historic Places
U.S. Historic district
The industrial side of the district in 2006
Location	5133 S Florence St, Port Allen, Louisiana 70767
Built	c. 1855 to the present
Architectural style	Creole, Greek Revival, Kit houses, Vernacular
Website	www.hllaws.com/cinclare
NRHP reference No.	98000394
Added to NRHP	April 23, 1998

The Cinclare Sugar Mill Historic District is a historic industrial and residential complex on the former Marengo Plantation in unincorporated West Baton Rouge Parish, Louisiana. The district is located on the west bank of the Mississippi River between Brusly and Port Allen and across from Baton Rouge. It was listed on the National Register of Historic Places in 1998.

Architecture

The historic district consists of 46 buildings and two structures. The manufacturing portion of the district contains both structures: a smokestack reading "CINCLARE" and a water tower. The nineteenth-century mule barn is believed to be the last in Louisiana. The sugar industry used to rely heavily on mules for power in mills, but similar structures were typically demolished after the introduction of tractors.

The complex also contained a company town for year-round employees. The oldest structures is a circa 1855 plantation house in the Greek Revival style. There is a nearby row of manager houses. There are also several worker cottages built in 1913 from Sears Roebuck & Company kit houses and earlier worker housing built in the traditional Creole cottage style. A dormitory for seasonal works has since been demolished.

History

In the Antebellum era, the Marengo Plantation was established from multiple parcels in 1855 as a forced-labor operation, and like most of the sugar plantations in the area, had it's own mule-driven sugar kiln. After the Civil War John H. Laws from Cincinnati, Ohio bought the facility in 1878. He renamed it "Cinclare" and began to invest in expanding and automating the industrial facility at a time of consolidation in the sugar industry.

In the early twentieth century, the facility serviced a company town complete with company scrip and a plantation store. In 1914, Langdon Laws, who was also a director of the Texas and Pacific Railroad, had a spur line built to the mill. Seasonal workers would augment the year-round staff during the fall "cracking season".

In 2005, the Harry L. Laws & Company announced that the sugar mill would close but the company would continue to send sugar grown in West Baton Rouge Parish to the mill at the Alma Plantation in Pointe Coupee Parish. The company continues to own 13,000 acres of agricultural land, mostly devoted to sugarcane, throughout West Baton Rouge, Iberville and St. Martin parishes.

In 2013, the 210-foot-tall smokestack was repaired and repainted. It was originally built around 1950 for what was then named the Cinclare Central Factory. In 2018, the company won an award for restoring the vacation home of the Laws family that was built in 1906. The company continues to own the facility, rents out the housing, and is considering building a planned community. The West Baton Rouge Museum received donated machinery from Cinclare which it has incorporated into exhibits since it was the last sugar mill in the parish.

See also

• List of plantations in Louisiana
• Laurel Valley Sugar Plantation
• Sugar industry of the United States
• National Register of Historic Places listings in West Baton Rouge Parish, Louisiana

References

39 contributing buildings 7 structures neo-classical, stick eastlake creole cottage

1.0 million tons to 1.5 million rail tracks two thirds of states production Louisiana Sugar Refining The business is a joint venture between Louisiana Sugar Growers and Refiners Inc., a cooperative of growers, and Cargill, which markets the sugar. About 800 growers, all located within a 110-mile radius of the refinery, provide it with raw sugar.

REstore and integrate housing into adminsitrative operations. Once home to former plant managers, the "Blue House" is now used as a conference room .

Category:American sugar industry Category:1855 establishments in Louisiana Category:1878 establishments in Louisiana Category:2005 disestablishments in Louisiana Category:Plantations in Louisiana Category:National Register of Historic Places in West Baton Rouge Parish, Louisiana Category:Sugar refineries in the United States Category:Industrial buildings and structures on the National Register of Historic Places in Louisiana Category:Historic districts on the National Register of Historic Places in Louisiana Category:Company towns in Louisiana

Casa Alcaldia de Maunabo (Very Rough Draft)

Casa Alcaldia de Maunabo
U.S. National Register of Historic Places
Aerial photo from the Mississippi flood of 1973
Location	4164 US Highway 84, Jonesville, Louisiana 71343
Built	1850s
Built by	Isaac Hudson Boatner
Architectural style	Greek Revival, Italianate
NRHP reference No.	100008050
Added to NRHP	December 14, 1987

The Marengo Plantation House is a historic plantation house in unincorporated Catahoula Parish, Louisiana, west of Jonesville, Louisiana behind the Little River levee. The house was built in the 1850s and was listed on the National Register of Historic Places in 1987.

Architecture

The house is a large galleried cottage that is transitional between Greek Revival and Italianate architecture. It also blends traditional French and English floor plans.

The second story is a garret with an open room at the top of the stairs with four bedrooms. The front and back of the house both have large dormers.

See also

• List of plantations in Louisiana
• National Register of Historic Places listings in Catahoula Parish, Louisiana

References

Category:Italianate architecture in Louisiana Category:Greek Revival houses in Louisiana Category:Plantation houses in Louisiana Category:Houses in Catahoula Parish, Louisiana Category:Houses completed in the 19th century Category:1850s establishments in Louisiana Category:Houses on the National Register of Historic Places in Louisiana Category:National Register of Historic Places in Catahoula Parish, Louisiana

InterAction

InterAction

Formation	1984
Type	INGO
Headquarters	Washington, D.C.
Region served	United States
Membership	180+ organizations
President & CEO	Sam Worthington
Chairman of the Board	Neal Keny-Guyer
Website	http://www.interaction.org/
Formerly called	American Council for Voluntary International Action

InterAction is an umbrella organization representing Non-Govermental Agencies based in the United States.

History

As part of the President's Emergency Plan for AIDS Relief, US government support for AIDS prevention was contingent on opposing prostitution starting in 2003. Pathfinder preferred to remain neutral so as not to alienate sex workers from their anti-HIV efforts so they sued in federal court with other non-profits. In 2013, the U.S. Supreme Court found that the requirment violated the First Amendment's prohibition against compelled speech in Agency for International Development v. Alliance for Open Society International, Inc.

Services

Sphere Project

Business Council

Leadership

Julia V. Taft

External links

• Monthly Developments magazine
• Non-Profit Report from GuideStar

Category:Non-profit organizations based in Washington, D.C. Category:International non-profit organizations Category:Organization established in 1984

Woolworth v. New Mexico

F. W. Woolworth Co. v. Taxation and Revenue Dept.
Supreme Court of the United States
Argued April 19, 1982 Decided June 29, 1982
Full case name	F. W. WOOLWORTH CO., Appellant v. TAXATION AND REVENUE DEPARTMENT OF the STATE OF NEW MEXICO.
Citations	458 U.S. 354 (more) 102 S.Ct. 3128; 73 L. Ed. 2d 819
Case history
Prior	Arizona Supreme Court
Subsequent	None
Holding
New Mexico's tax on a portion of the dividends received by appellant from its foreign subsidiaries fails to meet established due process standards.
Court membership
Chief Justice Warren E. Burger Associate Justices William J. Brennan Jr. · Byron White Thurgood Marshall · Harry Blackmun Lewis F. Powell Jr. · William Rehnquist John P. Stevens · Sandra Day O'Connor
Case opinions
Majority	Powell
Dissent	O'Connor, joined by Blackmun, Rehnquist
Laws applied
Uniform Division of Income for Tax Purposes Act (1957), Due Process Clause

F. W. Woolworth Co. v. Taxation and Revenue Dept., 458 U.S. 354 (1982), is a United States Supreme Court regarding state taxes on overseas investments. The Uniform Division of Income for Tax Purposes Act of 1957 allows states to tax companies based on the percentage of business done in each state to simplify tax preparation. The F. W. Woolworth Company maintained that overseas investments were separate business enterprises not subject to this apportionment.

At issue, is whether the New Mexico Taxation and Revenue Department could collect tax revenue from overseas divisions doing no business in New Mexico.

Facts

The F. W. Woolworth Company maintained a headquarters and commercial domicile in New York state and operated stores nationwide with total sales of $2.5 billion in fiscal year 1976. This included several retail stores in Arizona with total sales of $17 million, or 0.5% of the national total. It also held four overseas divisions which provided $39.9 million in dividends:

• F. W. Woolworth GmbH of Germany
• F. W. Woolworth, S. A. de C. V. of Mexico
• F. W. Woolworth, Ltd. of Canada
• F. W. Woolworth Co., Ltd. of England (52.7% ownership)

Additionally, when any company with overseas divisions claims a foreign tax credit, they must include the original pre-tax income even though they never received that full amount. In other words, rather than just report net overseas profits, IRS rules require that the gross profit be listed as income with the overseas taxes as an expense. This difference between the lower amount that is actually received and the higher amount for IRS purposes is called the gross up. Woolworth reported $25.5 million in gross ups.

In 1965, New Mexico adopted a version of the Uniform Division of Income for Tax Purposes Act. The purpose of this form of state tax is that it allowed corporations to file a federal income tax form, and then easily calculate their liability to each state based on the percentage of sales, payroll and assets in that state. "Business" income is distributed amongst the states the company does business in while "nonbusiness" income is taxed by the state in which the company is based.

The state of New Mexico audited Woolworth's return for fiscal 1976 and determined that $401,518 was owed rather than $84,622 that had been paid. They concluded that the overseas dividends as well as the gross up were actually business income that New Mexico was owed. No consideration was given for the overseas taxes that offset the gross ups. The practical effect of this change, if adopted nationally, would be that more taxes would be paid to various states Woolworth's did business in but less to New York and that companies would be taxed for their overseas tax payments.

History

Woolworth's challenged the ruling within the state agency in New Mexico but was denied. Woolworth won their appeal before the New Mexico Court of Appeals which excluded both the overseas dividends and the gross ups but the state appealed and the ruling was reversed by the Arizona Supreme Court who said both were subject to state tax. The U.S. Supreme Court granted certiorari to Woolworth's appeal.

Opinion of the court

Justice Lewis F. Powell, Jr. delivered the opinion of the court.

"discrete business enterprise" (a) The linchpin of apportionability for state income taxation of an interstate enterprise is the "unitary-business principle." Appellant—as owner of all of the stock of three of its subsidiaries and a majority interest in the fourth—potentially has the authority to operate these companies as integrated divisions of a single unitary business. But the potential to operate a company as part of a unitary business is not dispositive when, as here, the dividend income from the subsidiaries in fact is derived from unrelated business activity of the subsidiaries, each of which operates a discrete business enterprise. ASARCO Inc. v. Idaho State Tax Comm'n, 307 U.S. 458, 102 S.Ct. 3103, 73 L.Ed.2d 787; Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U.S. 425, 100 S.Ct. 1223, 63 L.Ed.2d 510. P. 362.

Due Process Clause

The question is whether the Due Process Clause permits New Mexico to tax a portion of dividends that appellant F. W. Woolworth Co. received from foreign subsidiaries that do no business in New Mexico. We also must decide whether New Mexico may include within Woolworth's apportionable New Mexico income a sum, commonly known as "gross-up," that Woolworth calculated in order to claim a foreign tax credit on its federal income tax.

"For due process purposes, the income attributed to a State must be rationally related to values connected with the taxing State. This limitation is not satisfied merely because the nondomiciliary parent corporation derives some economic benefit from its ownership of stock in another corporation."

2. New Mexico's efforts to tax the "gross-up" income also contravenes the Due Process Clause. The "fictitious" gross-up figure is treated for federal foreign tax credit purposes as a dividend in the same manner as a dividend actually received by the domestic corporation from a foreign corporation. In this case the foreign tax credit arose from the taxation by foreign nations of appellant's foreign subsidiaries that had no unitary business relationship with New Mexico. pp. 372–373

As a matter of state law, the Court of Appeals excluded from apportionable New Mexico income Woolworth's receipt of the dividends at issue. The court stated that "there is no indication that the income from Woolworth's long-standing investments in its subsidiaries was used either in taxpayer's unitary domestic business or in its business conducted in New Mexico. . . ." Id., at 545, 624 P.2d, at 54. With respect to the gross-up issue, the Court of Appeals said that the State's "rigid insistence" on inclusion of this amount "is a refusal to recognize an obviously fictitious income figure, made artificial by the federal reporting requirements for a specific purpose. . . ." Id., at 543-544, 624 P.2d, at 52-53. The court said that " 'gross-up' in fact represents income to taxpayer's foreign subsidiaries that is paid out in taxes to foreign governments," id., at 544, 624 P.2d, at 53, and not income in fact to the parent. The court thus likewise excluded this sum from Woolworth's apportionable New Mexico income. 8

The New Mexico Supreme Court reversed over one dissent. 95 N.M. 519, 624 P.2d 28 (1981). On the question whether Woolworth's receipt of dividends from its subsidiaries constituted apportionable New Mexico income, the court observed that, "regrettably, it needs to be said that the State did a very poor job of inquiring into and developing the facts in this case." Id., at 524, 624 P.2d, at 33. The court nonetheless found substantial evidence to support the findings that the subsidiaries' dividend payments met the State's statutory test for inclusion in Woolworth's apportionable New Mexico income. On the constitutional issue, the court identified the "key question" after our decision in Mobil Oil Corp. v. Commissioner of Taxes of Vermont, 445 U.S. 425, 100 S.Ct. 1223, 63 L.Ed.2d 510 (1980), as "whether those dividends were income earned in a unitary business." 95 N.M., at 528, 624 P.2d, at 37. The court stated:

Respecting the State's inclusion of Woolworth's federal gross-up figure as apportionable state income, the court "deemed it unnecessary to delve into all the intricacies of the federal laws and regulations," but found it sufficient "to say that, since Woolworth decided to use the gross-up option, the income taxes paid by Woolworth's foreign subsidiaries to foreign governments must be deemed to be received as dividends . . . ." Id., at 521-522, 624 P.2d, at 30-31. "Admittedly, the fictitious gross-up, which the state claims is 'business income' and which Woolworth deliberately acceded to, does not fit the ordinary definition of 'income' . . . ."

This case was argued in tandem with ASARCO Inc. v. Idaho State Tax Comm'n, 458 U.S. 307, 102 S.Ct. 3103, 73 L.Ed.2d 787 which also involved dividends and gains from foreign subsidiaries. We have reiterated today in ASARCO that " 'the "linchpin of apportionability" for state income taxation of an interstate enterprise is the "unitary-business principle." ' " 458 U.S., at 319, 102 S.Ct., at 3110, quoting Exxon Corp. v. Wisconsin Dept. of Revenue, 447 U.S. 207, 223, 100 S.Ct. 2109, 2120, 65 L.Ed.2d 66 (1980), in turn quoting Mobil Oil Corp. v. Commissioner of Taxes of Vermont, supra, at 439, 100 S.Ct., at 1232.

• The State Supreme Court in important part analyzed this case under a different legal standard. After stating that the existence of a unitary business relationship was the "key question," the court proceeded to resolve this question largely by emphasizing the potentials of the relationship between Woolworth and its subsidiaries:

"The possession of large assets by subsidiaries is a business advantage of great value to the parent; 'it may give credit which will result in more economical business methods; it may give a standing which shall facilitate purchases; it may enable the corporation to enlarge the field of its activities and in many ways give it business standing and prestige.' Flint v. Stone Tracy Co., 220 U.S. 107, 166 31 S.Ct. 342, 355, 55 L.Ed. 389 (1911)." 95 N.M., at 529, 624 P.2d, at 38.

This reliance on the Flint case was error. Flint upheld a federal excise tax levied on corporate income. 10 The States, of course, are subject to limitations on their taxation powers that do not apply to the Federal Government. As relevant here, "the income attributed to a State for tax purposes must be rationally related to 'values connected with the taxing State.' Norfolk & Western R. Co. v. State Tax Comm'n, 390 U.S. 317, 325 88 S.Ct. 995, 1000, 19 L.Ed.2d 1201." Moorman Mfg. Co. v. Bair, 437 U.S. 267, 273, 98 S.Ct. 2340, 2344, 57 L.Ed.2d 197 (1978). The state court's reasoning would trivialize this due process limitation by holding it satisfied if the income in question "adds to the riches of the corporation . . . ." Wallace v. Hines, 253 U.S. 66, 70, 40 S.Ct. 435, 437, 64 L.Ed. 782 (1920). Income, from whatever source, always is a "business advantage" to a corporation. Our cases demand more. In particular, they specify that the proper inquiry looks to "the underlying unity or diversity of business enterprise," Mobil, supra, at 440, 100 S.Ct., at 1233, not to whether the nondomiciliary parent derives some economic benefit—as it virtually always will—from its ownership of stock in another corporation. See ASARCO, 458 U.S., at 325-329, 102 S.Ct., at 3114-3115. 11

B

In Mobil we emphasized, as relevant to the right of a State to tax dividends from foreign subsidiaries, the question whether "contributions to income of the subsidiaries resulted from functional integration, centralization of management, and economies of scale." 445 U.S., at 438, 100 S.Ct., at 1232. If such "factors of profitability" arising "from the operation of the business as a whole" exist and evidence the operation of a unitary business, a State can gain a justification for its tax consideration of value that has no other connection with that State. Ibid. We turn now to consider the extent, if any, to which these factors exist in this case.

There was little functional integration. Woolworth's subsidiaries engaged exclusively in the business of retailing—the purchase of wholesale goods for resale to final consumers. This type of business differs significantly from the "highly integrated business" of locating, processing, and marketing a resource (such as petroleum) that we previously have found to constitute a unitary business. Exxon, 447 U.S., at 224, 100 S.Ct., at 2120. See also id., at 226, 100 S.Ct., at 2121 (describing "a unitary stream of income, of which the income derived from internal transfers of raw materials from exploration and production to refining is a part"); Mobil, 445 U.S., at 428, 100 S.Ct., at 1227. Consistent with this distinction, the evidence in this case is that no phase of any subsidiary's business was integrated with the parent's. With respect to "who makes the decision for seeing to the merchandise, store site selection, advertising and accounting control," the undisputed testimony stated that "each subsidiary performs these functions autonomously and independently of the parent company." App. 12a. 12 "Each subsidiary has a complete accounting department and a financial staff." Id., at 14a. Each had its own outside counsel. App. to Juris. Statement 34a. It further appears that Woolworth engaged in no centralized purchasing, manufacturing, or warehousing of merchandise. 13 The parent had no central personnel training school for its foreign subsidiaries. Ibid. And each subsidiary was responsible for obtaining its own financing from sources other than the parent. 14 In sum, the record is persuasive that Woolworth's operations were not functionally integrated with its subsidiaries.

We now consider the extent to which there was centralization of management or achievement of other economies of scale. It appears that each subsidiary operated as a distinct business enterprise at the level of fulltime management. With one possible exception, 15 none of the subsidiaries' officers during the year in question was a current or former employee of the parent. Ibid. The testimony was that the subsidiaries "figure that their operations are independent, autonomous." App. 13a. Woolworth did not "rotate personnel or train personnel to operate stores in those countries. There is no exchange of personnel." Ibid. There was no "training program that is central to transmit the Woolworth idea of merchandising, such as it may be, to the foreign subsidiaries." Id., at 15a. The subsidiaries "proceed . . . with their own programs, either formal or informal. They develop their own managers and instruct them in their methods of operation." Ibid.

This management decentralization was reflected in the fact that each subsidiary possessed autonomy to determine its own policies respecting its primary activity—retailing. According to the hearing examiner:

"Each of the four subsidiaries are responsible for determining the size and location of retail stores, the market conditions in their own territory and the mix of items to be sold. The German subsidiary emphasizes soft goods such as dresses and coats. It sells no food. The English subsidiary operates restaurants in its stores and also operates supermarkets. Each subsidiary attempts to cater to local tastes and needs. The inventory of each subsidiary consists, in large part, of home country produced items. This purchase-at-home practice is consistent with the policy of the taxpayer. A number of inventory items are purchased from the Orient or other places but there is no evidence that the subsidiaries purchase, or are required to purchase, inventory items from any particular source." App. to Juris. Statement 33a-34a.

Importantly, the Department's hearing examiner found that Woolworth had "no department or section, as such, devoted to overseeing the foreign subsidiary operations." Id., at 34a. 16 Neither the parent corporation nor any of the subsidiaries consolidates its tax return with any of the other companies. App. 37a-38a. The tax manager for Woolworth stated that he did not review the subsidiaries' tax returns or consult with them on decisions affecting taxes. Id., at 14a. There was no "policy of the parent that all of the managers of all the operations get together periodically to discuss the overall Woolworth operations." Id., at 35a. 17

There were some managerial links. Woolworth maintained one or several common directors with some of the subsidiaries. 18 There also was irregular in-person 19 and "frequent" mail, telephone, and teletype communication between the upper echelons of management of the parent and the subsidiaries. 20 App. to Juris. Statement 34a. Decisions about major financial decisions, such as the amount of dividends to be paid by the subsidiaries and the creation of substantial debt, had to be approved by the parent. 21 Id., at 35a. Woolworth's published financial statements, such as its annual reports, were prepared on a consolidated basis. 22 Ibid.

We conclude, on the basis of undisputed facts, that the four subsidiaries in question are not a part of a unitary business under the principles articulated in Mobil and Exxon, and today reiterated in ASARCO. Except for the type of occasional oversight with respect to capital structure, major debt, and dividends—that any parent gives to an investment in a subsidiary, there is little or no integration of the business activities or centralization of the management of these five corporations. Woolworth has proved that its situation differs from that in Exxon, where the corporation's Coordination and Services Management office was found to provide for the asserted unitary business

"long-range planning for the company, maximization of overall company operations, development of financial policy and procedures, financing of corporate activities, maintenance of the accounting system, legal advice, public relations, labor relations, purchase and sale of raw crude oil and raw materials, and coordination between the refining and other operating functions 'so as to obtain an optimum short range operating program.' " 447 U.S., at 211, 100 S.Ct., at 2114.

In this case the parent company's operations are not interrelated with those of its subsidiaries so that one's "stable" operation is important to the other's "full utilization" of capacity. Id., at 218, 100 S.Ct., at 2117. See also id., at 225, 100 S.Ct., at 2121. The Woolworth parent did not provide "many essential corporate services" for the subsidiaries, and there was no "centralized purchasing office . . . whose obvious purpose was to increase overall corporate profits through bulk purchases and efficient allocation of supplies among retailers." Id., at 224, 100 S.Ct., at 2120. 23 And it was not the case that "sales were facilitated through the use of a uniform credit card system, uniform packaging, brand names, and promotional displays, all run from the national headquarters." Ibid. See also Mobil, 445 U.S., at 428, 435, 100 S.Ct., at 1227, 1230. 24

There is a critical distinction between a retail merchandising business as conducted by Woolworth and the type of multinational business—now so familiar—in which refined, processed, or manufactured products (or parts thereof) may be produced in one or more countries and marketed in various countries, often worldwide. 25 In operations of this character there is a flow of international trade, often an interchange of personnel, and substantial mutual interdependence. The uncontradicted evidence demonstrates that Woolworth's international retail business is not comparable. There is no flow of international business. Nor is there any integration or unitary operation in the sense in which our cases consistently have used these terms.

In Mobil, we recognized:

"All dividend income received by corporations operating in interstate commerce is not necessarily taxable in each State where that corporation does business. Where the business activities of the dividend payor have nothing to do with the activities of the recipient in the taxing State, due process considerations might well preclude apportionability, because there would be no underlying unitary business." Id., at 441-442, 100 S.Ct., at 1233-1234.

This is such a case. Each of the foreign subsidiaries at issue operates a "discrete business enterprise," Mobil, supra, at 439, 100 S.Ct., at 1232, with a notable absence of any "umbrella of centralized management and controlled interaction." Exxon, 447 U.S., at 224, 100 S.Ct., at 2120. New Mexico, in taxing a portion of dividends received from such enterprises, is attempting to reach "extraterritorial values," Mobil, supra, at 442, 100 S.Ct., at 1234, wholly unrelated to the business of the Woolworth stores in New Mexico. As a result, a "showing has been made that income unconnected with the unitary business has been used in the" levy of the New Mexico tax. Butler Bros. v. McColgan, 315 U.S. 501, 509, 62 S.Ct. 701, 705, 86 L.Ed. 991 (1942). We conclude that this tax does not bear the necessary relationship " 'to opportunities, benefits, or protection conferred or afforded by the taxing State. See Wisconsin v. J. C. Penney Co., 311 U.S. 435, 444 61 S.Ct. 246, 249, 85 L.Ed. 267.' " Norfolk & Western R. Co. v. Missouri State Tax Comm'n, 390 U.S. 317, 325, n. 5, 88 S.Ct. 995, 1000, n. 5, 19 L.Ed.2d 1201 (1968), quoting Ott v. Mississippi Valley Barge Line Co., 336 U.S. 169, 174, 69 S.Ct. 432, 434, 93 L.Ed. 585 (1949). New Mexico's tax thus fails to meet established due process standards.

III

We need not be detained by New Mexico's reaching out to tax "gross-up" amounts that even the Supreme Court of New Mexico recognized as "fictitious." 95 N.M., at 522, 624 P.2d, at 31. The gross-up computation is a figure that the Federal Government "deems" Woolworth to have received for purposes of part of Woolworth's federal foreign tax credit calculation. It "is treated for this purpose as a dividend in the same manner as a dividend actually received by the domestic corporation from a foreign corporation." H.R.Rep.No. 1447, 87th Cong., 2d Sess., A83 (1962). See also S.Rep.No. 1881, 87th Cong., 2d Sess., 227 (1962). In this case the foreign tax credit arose from the taxation by foreign nations of Woolworth foreign subsidiaries that had no unitary business relationship with New Mexico. New Mexico's effort to tax this income "deemed received"—with respect to which New Mexico contributed nothing—also must be held to contravene the Due Process Clause. 26

Dissent

Justice Sandra Day O'Connor wrote the dissent because the Woolworth divisions were in the same line of business as the domestic division and were therefore not "unrelated". Also, communication with headquarters was frequent and, although given some level of autonomy, major decisions were cleared through headquarters.

Related case

This case was argued before the Supreme Court in tandem with Asarco v. Idaho State Tax Comm'n. In that case, Idaho was trying to tax Asarco for overseas dividends with no clear associaton to the state. The court blocked that effort using the same logic as in this case. Although both cases were argued together, ruled on by the same justice using similar language, and voted on by the justices in the same alignment, the cases were never officially combined.

See also

• Ramah Navajo School Board, Inc. v. Bureau of Revenue of New Mexico
• F. W. Woolworth Co. v. Contemporary Arts, Inc.
• List of United States Supreme Court cases, volume 458

References

• Suny Book Citation
• SUNY page view
• byu
• large Berkely

Category:United States Supreme Court cases Category:F. W. Woolworth Company Category:1982 in United States case law Category:Legal history of New Mexico Category:United States taxation and revenue case law Category:United States civil due process case law

KMTH-FM

Future Articles

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KMTH

Seattle, Washington
Broadcast area	Midway Atoll, U.S. Minor Outlying Islands
Frequency	900 kHz
Branding	Midway 900
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Affiliations	Armed Forced Network
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Owner	United States Navy
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First air date	1946-08-13
Former call signs	650 KPCB (1927-1937)
Call sign meaning	K-M(idway) T(erritory) H(awaii)
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Transmitter coordinates	47°23′55″N 122°26′0″W

KIRO (710 AM) is a radio station based in Seattle, Washington on the shores of Lake Union with 2 towers on Maury Island, broadcasting on 710 kHz in the AM radio spectrum. The station's format is sports radio and it is affiliated with the ESPN Radio Network.

References

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Wilmington Riverfront

The Wilmington Riverfront encompases the areas around the Christina River in Wilmington, Delaware. the area served as a focus of the New Sweden colony and later become a shipbuilding center. Today

History

Pusey and Jones Fogel Grip Fort Christina * Kalmar Nyckel

Harlan and Hollingsworth

Redevelopment

Iron Hill Brewery

Not all of the An outlet mall named the Shipyard Shops failed and was eventually converted into offices. ING Direct Barclays Bank EDis law firms

Attractions

Museums

• Delaware Center for the Contemporary Arts
• Delaware Children's Museum: located in the former Kahunaville nightclub.
• Delaware Sports Museum and Hall of Fame: located within Frawley Stadium
• Dupont Nature Center:
• Kalmar Nyckel: a reproduction of the original Swedish Ship

Lighthouses

• Bellevue Range Rear Light
• Cherry Island Range Rear Light

Other

• Daniel S. Frawley Stadium
• Delaware Theatre Company
• Riverfront Market

Events

• [3]

External links

• Riverfront Development Corporation official site

*

Category:Sponsorships

Categories nominated for deletion on 2010-01-09:

• Category:AT&T
  • 2003 Copa AT&T
  • AT&T 250
  • AT&T Bricktown Ballpark
  • AT&T Performing Arts Center
  • AT&T Plaza
  • AT&T Team USA Soundtrack
  • AT&T at the Movies
  • AT&T (SEPTA station)
  • AT&T Center
  • AT&T ESPN All-America Player
  • AT&T Field
  • AT&T Park
  • AT&T Canada Senior Open Championship
  • AT&T Champions Classic
  • AT&T Championship
  • AT&T Classic
  • AT&T National
  • AT&T Pebble Beach National Pro-Am
  • Cotton Bowl Classic
  • Jones AT&T Stadium
• Category:BP
  • Category:Acropolis Rally
  • Category:BP National Championships
  • Category:BP Portrait Award winners
  • Category:MTN 8
  • Acropolis Rally
  • ARCO Arena
  • BP National Championships
  • BP Professor of Organic Chemistry
  • BP Pedestrian Bridge
  • Castrol Canadian Touring Car Championship
  • Castrol Driver Rankings
  • Castrol International Rally (Australia)
  • Castrol Perkins Racing
  • Castrol Raceway
  • Castrol Six Hour
  • Castrol-Haugg-Cup
  • Ford World Rally Team
  • John Force Racing
  • MTN 8
  • Natural World Book Prize
  • Pick a Box
  • Toleman
  • Trade test colour films
• Category:Bank of America
  • 2007 Bank of America 500
  • Bank of America Pavilion
  • Bank of America Stadium
  • Bank of America Theatre
  • Bank of America 500
  • Bank of America Championship
  • Bank of America Open
  • City of Palms Classic
  • Hec Edmundson Pavilion
• Category:Coca-Cola
  • Category:Coca-Cola Tigers
  • Coca-Cola Refreshing Filmmaker's Award
  • A Charlie Brown Christmas
  • Coca Cola GM
  • Coca Cola West Red Sparks
  • Coca-Cola 300
  • Coca-Cola 500 (Motegi)
  • Coca-Cola Classic (college football)
  • Coca-Cola Dome
  • Coca-Cola Field
  • Coca-Cola Park (Allentown)
  • Coca-Cola Tokai Classic
  • Coke Studio
  • Dollar General 300 (Chicagoland)
  • Ellis Park Stadium
  • Minute Maid Park
  • One Hour in Wonderland
• Category:ExxonMobil
  • Category:12 Hours of Sebring
  • Category:German Grand Prix
  • Category:Porsche Supercup
  • Category:Qatar ExxonMobil Open
  • 12 Hours of Sebring
  • Esso Golden Tournament
  • Esso women's hockey nationals
  • Forbes Travel Guide
  • German Grand Prix
  • Grand Prix of Mosport
  • Great Performances
  • Inside/Out (TV series)
  • Masterpiece (TV series)
  • Mobil 1 Rally Championship
  • Mobil 1 The Grid
  • Mobil Cotton Bowl
  • Mobil Economy Run
  • Mobil Park
  • Mobil Showcase Network
  • Mystery!
  • Porsche Supercup
  • Qatar ExxonMobil Open
  • Saab Turbo Mobil Challenge
  • Stewart Haas Racing
  • The Way It Was
  • Wellington 500
• Category:Ford Motor Company
  • Category:Star Mazda Championship
  • Atoms for Peace Award
  • Ford Field
  • Ford National Reliability Air Tour
  • Ford Performance Racing
  • Ford Racing
  • The Ford Sunday Evening Hour
  • Ford Theatre
  • Ford Wayne Gretzky Classic
  • Mazda Raceway Laguna Seca
  • Oklahoma City Arena
  • UAW Ford 500
  • Template:Ford in NASCAR
• Category:McDonald's
  • Category:McDonald's Championship
  • Category:McDonald's High School All-Americans
  • Cartoon All-Stars to the Rescue
  • McDonald's Burnie International
  • McDonald's Championship
  • McDonald's Championship (golf)
  • McDonald's Classic
  • McDonald's Thanksgiving Parade
  • McDonald's Young Entertainers
  • McDonald's Cycle Center
• Category:PepsiCo
  • Juvecaserta Basket - Pepsi sponsorship
  • Gatorade Free Flow Tour
  • Guildford Flames
  • Harms Way (video game)
  • The Milt Grant Show
  • Mountain Dew Vertical Challenge
  • Move Over
  • Pepsi 200 Presented by Devilbiss
  • Pepsi 400
  • Pepsi Breakout
  • Pepsi Chart (UK)
  • Pepsi Coliseum
  • Pepsi Football Academy
  • Pepsi Little People's Golf Championships
  • Pepsi Live
  • Pepsi Max 400
  • Pepsi NFL Rookie of the Week
  • Pepsi NFL Rookie of the Year
  • Pepsi Ontario Junior Curling Championships
  • Pepsi Power Hour
  • Pepsi Senior Challenge
  • Pepsi music festival
  • Pepsi-Cola Grand Prix
  • Pepsi-Cola Masters
  • Pepsi-Cola Mixed Team Championship
  • The Pepsi-Cola Playhouse
  • Pepsi-Wilson Tournament
  • Step to Me
  • Template:Diet Pepsi NFL Rookie of the Year
• Category:Royal Dutch Shell
  • Eco-marathon
  • Gumout Long Life Formula 200
  • Jiffy Lube 300
  • Jiffy Lube Live
  • New Zealand first-class cricket championship
  • Pennzoil 400
  • Questacon
  • Regional Four Day Competition
  • Shell Helix B-League
  • Shell Houston Open
  • Shell LiveWIRE
  • Shell Payless Open
  • Shell Professor of Chemical Engineering
  • Shell Quiz
  • Shell Stadium
  • Shell Wentworth Senior Masters
  • Wildlife Photographer of the Year
  • Template:Shell Professors of Chemical Engineering

Fraternal Organizations

Civitan International

• Civitan International
• The Claxton Bakery
• Junior Civitan International
• Dallas Civitan Open
• Courtney Shropshire
• Category:Schools with Junior Civitan

Improved Order of Red Men

• List of museums in Texas
• List of New York State Historic Markers in Albany County, New York [4]
• Red Men Hall (Reading, Pennsylvania)
• Tammanies

East Berlin, PA

• [5]

District (maybe)

• [6]

another district ct

• [7]

Walcott Building

• [8]

General Store (maybe)

• [9]

Clay County, Indiana

Coal Company Store (added 1992 - Building - #86001121)

Also known as Independent Order of Red Men Fraternal Lodge S. Harmony Rd., Harmony

Historic Significance:  Event, Architecture/Engineering

Architect, builder, or engineer: Unknown Architectural Style: Other Area of Significance: Architecture, Commerce Period of Significance: 1875-1899, 1900-1924 Owner: Private Historic Function: Commerce/Trade Historic Sub-function: Specialty Store Current Function: Education, Social Current Sub-function: Clubhouse

http://www.nationalregisterofhistoricplaces.com/in/Clay/state.html

Wash

• [10]

Ohio Tecumseh Theatre

• [11]

CT source

• [12]

Optimists

• • Optimist Brain Bowl
  • Optimist International
  • Junior Optimist Octagon International
  • Parks in Windsor, Ontario

Lions Club International

• • Leader Dogs for the Blind
  • Choong Chin Liang
  • NEADS (Dogs for Deaf and Disabled Americans)
  • Hospital Radio Plymouth
  • Trust AM
  • Sonora Institute of Technology
  • South Shore Water Frolics
  • Indiana School for the Blind and Visually Impaired
  • Boxing Day Dip
  • Walsall Hospital Radio

Other

External links

• Badia recipes

Cat

Divisions

Divisions of the Caterpillar Tractor Company, now Caterpillar Inc.:

Division	Based	Type	Website	Note
Anchor Coupling	Menominee, MI, USA	Hydraulic hoses	AnchorCoupling.com
AsiaTrak	Tianjin, China	Undercarriage components	AsiaTrak.com/en	Joint venture
Balderson	Peoria, IL, USA	V-Blade		Rebranded as Cat
Barber-Greene	Peoria, IL, USA	Asphalt pavers		Rebranded as Cat
Best Manufacturing Company	San Leandro, CA, USA	Tractors		Predecessor
Cat Financial	Nashville, TN, USA	New product financing	Finance.Cat.com
Cat Electronics	Peoria, IL, USA	Electronic systems	Cat.com/electronics
Cat Gifts & Apparel	Peoria, IL, USA	Licensing agreements	ShopCaterpillar.com	Primarilly clothes & shoes
Cat Logistics	Peoria, IL, USA	Logistics	Logistics.Cat.com
Cat Reman	Peoria, IL, USA	Remanufacturing	Cat.com/parts/remanufactured-products
The Cat Rental Store	Peoria, IL, USA	Rental	Cat.com/rental
Caterpillar Defence	Shrewsbury, UK	Military	[13]
Caterpillar Foundation	Peoria, IL, USA	Charity	Cat.com/foundation
Caterpillar Impact	Slough, UK	Hydraulic hammers	[14]	Sandvik joint venture
Caterpillar Trimble Controls	Dayton, OH, USA	Electronic guidance & controls		Trimble joint venture
Challenger Tractor	Peoria, IL, USA	Agricultural	Challenger-AG.com	Sold to AGCO
E-ject	Elkader, IA, USA	Ejector trailers	EjectSystems.cat.com
Electro-Motive Diesel	La Grange, IL, USA	Locomotives	EMDiesels.com	Formerly part of GM
Eurenov	Chaumont, France	Remanufacturing	Eurenov.com
FCC Equipment Financing	Jacksonville, FL, USA	Financing	FCCEF.com	Formerly Forke Credit Corporation
Hindustan Motors	Uttarpara, India	Tractors	hindmotor.com	Former joint venture
Holt Manufacturing Company	Stockton, CA, USA	Tractors		Predecessor
LOVAT	Toronto, Canada	Tunnel boring machines	LOVAT.com
Mitsubishi Caterpillar Forklifts, Inc.	Houston, TX, USA	Forklift joint venture	MCFA.com	American division
Nexus	Peoria, IL, USA	Undercarriage parts
Olympian	Peoria, IL, USA	Small generating sets	cat.com/power-generation/	Rebranded as Cat
Perkins Engines	Peterborough, UK	Off-highway deisel engines	Perkins.com
Prentice	Prentice, WI, USA	Timber harvesting	PrenticeForestry.
Progress Corporation	Albertville, AL, USA	Rail services	ProgressRail.com
Rapisarda	Cernusco sul Naviglio, Italy	Flexible rubbere hoses	Rapisarda.it
SEM	Qingzhou, China	Wheel loaders	china-sg.com
Solar Turbines	Sand Diego, CA, USA	Solar gas turbine generators	mysolar.cat.com/
Turbomach	Peoria, Illinois, USA	Gas turbine generators	turbomach.cat.com	Rebranded as Cat
Turner	Wolverhampton, UK	Power Trains	turner-powertrain.co.uk
Verachtert	Hertogenbosch, Holland	Northern Europe	Veraned.nl
Wealdstone	Rushden, UK	Engineering	Wealdstone.co.uk
FG Wilson	Belfast, UK	Diesel and gas generators	FGWilson.com
Xpart	Desford, UK	Parts & Service	Xpart.com	Supports MG Rover vehicles

Aquisitions

Division	Location	Type	Website	Note
Trackson	Milwaukee	1951	Traxcavators (tracked Loaders) and Pipelayers	"Traxcavator" became a Cat brand
Towmotor	Mentor, OH	1965	Forklifts	Later became Mitsubishi Caterpillar Forklifts, 80% owned by Mitsubishi
Solar Turbines	San Diego, CA	1981	Natural gas turbines	Founded in 1927 as Prudden-San Diego Airplane Company; assets acquired from International Harvester
Barber Green	Minneapolis, MN	1991	paving products	Renamed Caterpillar Paving Products
Krupp MaK Engines	Kiel, Germany	1997	Marine diesel engines	Renamed "MaK Motoren GmbH" (but still uses MaK brand name)
Perkins Engines	Peterborough, UK	1998	Small diesel engines	Produces both Cat and Perkins branded engines
F.G. Wilson	Larne, Northern Ireland	1999	Generators	Produces both Cat and Olympian branded gen-sets
Hindustan Motors Earthmoving Equipment Division	Chennai, India	2000	Construction equipment	Acquired from Hindustan Motors Group and renamed Caterpillar India
Elphinstone	Burnie, Australia	2000	Underground mining equipment	Renamed Caterpillar Underground Mining
Sabre Engines Ltd.	United Kingdom	2000	Marine engines	Renamed Caterpillar Marine Power UK. Produces both Cat and Perkins-Sabre branded engines
Bitelli SpA	Minerbio, Italy	2000	paving products	Merged into Caterpillar Paving Products
Wealdstone Engineering Ltd.	Rushden, United Kingdom	2004	Remanufacturer of gasoline and diesel engines
Williams Technologies, Inc.	Summerville, South Carolina	2004	Remanufacturer of automatic transmissions, torque converters and engines
Turbomach SA	Riazzino, Switzerland	2004	Packager of industrial gas turbines and related systems
Progress Rail	Albertville, Alabama	2006	Railroad equipment remanufacturing
Hindustan PowerPlus Ltd.	Mathagondapalli, India	2006	Engine components and heavy-duty diesel engines	Buyout of joint venture formed in 1988. Renamed Caterpillar Power India Private Ltd. Merged into Caterpillar India in 2008.
Eurenov	Chaumont , France	2007	Automotive component remanufacturing
Blount International, Inc. - Forestry Division	Portland, Oregon	2007	Timber harvesting and processing equipment, loaders and attachments
Shandong Engineering Machinery (SEM)	China	2008	Construction equipment
LOVAT	Canada	2008	Tunnel boring machines
Shin Caterpillar Mitsubishi	Sagami & Akashi, Japan	2008	Construction equipment	Joint venture since 1963, with purchase of majority became Caterpillar Japan Ltd.
MGE Equipamentos & Serviços Ferroviários	Brazil	2008	Railroad equipment remanufacturing	Division of Caterpillar's Progress Rail
Gremada Industries	West Fargo, North Dakota	2008	Remanufacturing transmissions, torque converters, and final drives
Twin City Signal	Hudson, WI	2008	Signaling, traffic control	Division of Caterpillar's Progress Rail
JCS Co., Ltd.	South Korea	2009	Seal technology	A subsidiary of Jinsung T.E.C. Co., Ltd., a South Korea-based manufacturer that produces undercarriage components
GE Inspection Products	Erie, PA	2010	Rail inspection products	Division of Caterpillar's Progress Rail
FCM Rail	Fenton, MI	2010	Rail maintenance equipment leasing	Division of Caterpillar's Progress Rail
Zeit Comercio e Montagem de Equipamentos Ltda	Curitiba, Parana, Brazil	2010	Automation and electrical equipment for locomotives and other industries	Acquired by MGE, a division of Caterpillar's Progress Rail
Electro-Motive Diesel	La Grange, IL	2010	Railroad locomotives and large diesel engines	Division of Caterpillar's Progress Rail
Underground Imaging Technologies, Inc. (UIT)	Latham, NY	2010	geophysical services, specializing in providing three-dimensional representations of underground utilities	part of Cat Advanced Systems Division
Caterpillar Xuzhou Ltd	Xuzhou, China	2010	Construction equipment	Joint venture since 1995 with Xuzhou Construction Machinery Group, upon the completion of the acquisition, Caterpillar Xuzhou, which was established in 1995, will become a wholly-owned subsidiary of Caterpillar.
CleanAIR Systems, Inc.	Santa Fe, New Mexico	2010	customized stationary aftertreatment solutions for internal combustion engines	CleanAIR Systems will remain headquartered in Santa Fe and will be known as CleanAIR Systems, Inc.- A Caterpillar Company.

Gallery

• 
  Best tractor
• 
  Cat licensed boots
• 
  Cat twin engines
• 
  EMD locomotive
• 
  Holt tank

See also

• Richard Hornsby & Sons: Source of the continuous track patent but never part of the corporate structure.

References

* Caterpillar divisions

Template

RevelationDirect/Sandbox τ

Corporations

• Category:Kodak
• Template:Johnson & Johnson
• Template:SCJohnson
• Wal-Mart
• Template:Procter & Gamble
• Boeing
• ExxonMobil

Verizon

• Verizon Building
• Verizon Center
• Verizon Heritage pga
• Verizon IMAX 3D theater inside Jordan's Furniture stores
• Verizon Sports Complex
• Verizon Wireless Amphitheatre
• Verizon Wireless Amphitheatre (Irvine)
• Verizon Wireless Music Center (Indiana)
• Verizon Wireless Amphitheatre St. Louis
• Verizon Wireless Amphitheatre Charlotte
• Verizon Wireless Music Center - Birmingham
• Verizon Wireless Virginia Beach Amphitheatre.
• Verizon Wireless Arena
• Verizon Arena
• Verizon Wireless Center
• Bell Atlantic Corp. v. Twombly
• Verizon SmartPark
• NYNEX Commemorative

Bell Telephone buildings and structures

• Southern Bell Telephone Company Building
• Bell Telephone Building (St. Louis, Missouri)
• Bell Telephone Building (Pittsburgh, Pennsylvania)

DuPont

• Louviers, Colorado
• Dupont, Colorado
• Dupont, Florida
• Dupont, Pennsylvania
• Dupont, Georgia
• Dupont Hospital, Indiana
• Dupont, Indiana, named after family
• Dupont, Louisiana, redirect
• Dupont Circle, named after family member
• Dupont, Louisiana, named after shells
• Dupont Manual High School, named after family member with alumni cat
• Dupont, Ohio
• Fort Dupont, Washington, D.C., Dupont Park neighborhood named after
• DuPont Plaza Hotel (Miami)
• Dupont Plaza Hotel arson
• duPont Registry
• DuPont State Forest
• Dupont (TTC)
• Dupont, Wisconsin
• DuPont-Whitehouse House

Brandywine Museums and Gardens Alliance

Member Organizations

Member	Type	City	State	Founded	Coord	Note
Brandywine River Museum	Art	Chadds Ford	Pennsylvania	1971	39.8699°N 75.5930°W / 39.8699; -75.5930
Delaware Art Museum	Art	Wilmington	Delaware	1912	39.766193°N 75.564759°W / 39.766193; -75.564759
Delaware Center for the Contemporary Arts	Art	Wilmington	Delaware	1979	39.738907°N 75.560038°W / 39.738907; -75.560038
Delaware Historical Society	Historical	Wilmington	Delaware	1864	39.742785°N 75.550382°W / 39.742785; -75.550382
Delaware Museum of Natural History	Art	Greenville	Delaware	1972	39.798307°N 75.609804°W / 39.798307; -75.609804
Hagley Museum and Library		Wilmington	Delaware	1957	39.4650°N 75.3430°W / 39.4650; -75.3430
Longwood Gardens	Gardens	Kennett Square	Pennsylvania	1946	39.8712°N 75.6747°W / 39.8712; -75.6747
Mount Cuba Center	Gardens	Greenville	Delaware	2001	39.788056°N 75.648333°W / 39.788056; -75.648333	Includes an observatory
Rockwood Mansion		Wilmington	Delaware	1973
Winterthur Museum and Country Estate		Winterthur	Delaware	1951	39.4821°N 75.3603°W / 39.4821; -75.3603

Not Nemours

• [15]

Category:Brandywine Museums & Gardens Alliance

Delaware Children's Museum

Sources

• Official Site
• RDC Opening
• Opening/Kahunaville, News-Journal reprinted in USA Today
• EcoHouse by at risk kids NewsJournal
• EcoHouse Partnership for the Delaware Estuary
• Associaion of Children's Museums
• Opening Gala Middletown Transcript
• Opening Castle reprinting NewsJournal

Cats

Category:Museums in Wilmington, Delaware Category:Museums established in 2010 Category:Wilmington Riverfront Category:Children's museums in the United States

Links

• List of children's museums in the United States

ACILS

Programs

The Solidarity Center classifies its funding into the following program types:

• Worker & Human Rights
• Global Economy
• Gender & Equality
• [16]
• [17]
• [18]
• Safety & Health
• Migration & Human Trafficking

General links

• ned replaces CIA
• promoting privatization
• Reebok and American Center for International Labor Solidarity Partner in Labor Rights Training for Workers in Indonesia.
• [19]
• For more information iran

Criticism

• Jeb Sprague, "The AFL-CIO's 'Solidarity Center' and Haiti", NarcoSphere, November 18, 2005.
• national catholic reporter

The Solidarity Center's government funding faces criticism from multiple sides. Congressman Ron Paul sees the NED funding recipient as a "foreign policy loose cannon" that does not act in US interests. Conversely, critiques from within the AFL-CIO maintain that the funding gives the government too much control over the labor federation. The California AFL-CIO submitted a resolution to fund international programs only with union and member money to avoid appearing "to be an agent of the U.S. government and its foreign policies." This leads to accusations of hypocrisy since ACILS advocates for trade unions to be free of government control in other countries.

• venezuala articles
• hands off venezuala
• new york times
• An investigation by the State Department’s inspector general two years ago into the United States’ possible role in the coup determined that the work of the National Endowment for Democracy broke no U.S. laws. It also found there was no evidence the NED or the U.S. government did anything to encourage Chávez’s unconstitutional overthrow.
• haiti involvement
• Haiti coup
• haiti, the labor notes article
• boston glob anti-IRI haiti
• Ben Davis - "head of the Solidarity Center’s operations in the Caribbean and Latin America during the February 2004 coup" in Haiti.

Delaware Theatre Company

Delaware Theatre Company

DTC
Address	200 Water St. Wilmington, Delaware 19801 United States
Current use	Theatre
Opened	1985
Years active	1978-Present
Website
www.delawaretheatre.org

McDonald's

Rock N Roll McDonald's McDonald's Cycle Center Hamburger University Kroc Center McDonald's USA First Store Museum McDonald's (Will Rogers Turnpike) Candler Building (New York, New York) McDonald's Sign (Pine Bluff, Arkansas) McDonald's Olympic Swim Stadium

Other Sodas

Mountain Dew Dr. Enuf

Dr Pepper Snapple

• Dr. Pepper Syrup Plant
• Poland Spring Bottling Plant and Spring House

Japanese YWCA of San Francisco (Draft)

Japanese YWCA
U.S. National Register of Historic Places
Location	1830 Sutter Street, San Francisco, California 9XXXX
Coordinates	37°47′11″N 122°25′50″W
NRHP reference No.	100004868
Added to NRHP	January 10, 2020
San Francisco Designated Landmark
Designated	April 30, 2021
Reference no.	245

The Japanese YWCA, now the Issei Women’s Building, is a historic building in downtown San Francisco. It was completed in XXXX and was added to the National Register of Historic Places in 2020.

History

.

See also

• List of YWCA buildings
• List of San Francisco Designated Landmarks
• National Register of Historic Places listings in San Francisco

External links

• Woman's Club of Red Bank

Category:National Register of Historic Places in Monmouth County, New Jersey Category:Houses in Monmouth County, New Jersey Category:Houses on the National Register of Historic Places in New Jersey Category:Clubhouses on the National Register of Historic Places in New Jersey Category:Houses completed in 1870 Category:1870 establishments in New Jersey Category:1917 establishments in New Jersey Category:Organizations established in 1917 Category:Italianate architecture in the United States Category:Red Bank, New Jersey Category:Central-passage houses Category:Women's club buildings in New Jersey Category:Relocated buildings and structures in New Jersey Category:Relocated houses Category:New Jersey Register of Historic Places

Cats

• AFL-CIO Employees Federal Credit Union
• Amalgamated Bank of Chicago
• First Trade Union Bank
• Members First Credit Union (Baltimore)
• The Union Credit Union
• United Labor Bank (California)
• AFL-CIO Building Investment Trust
• AFL-CIO Housing Investment Trust

Notes to Self

Woolworth

Lebanon College International Civil Rights Center and Museum Bus depots of the New York City Transit Authority

Kinney Shoe, Footquarters, Colorado and Basics shoe chains Kinney Shoes Moderna Shuh-Center GmbH, German shoes, sold to Andr Schuhland GmbH, a division of Andr Deutschland GmbH

Mall Specialty stores

Europe CB Diffusion (France) Faust (France) Freedom Sportsline

Rubin GmbH, costume jewelry & accessories sold to Bijou Brigitte modische Accessories AG in 1996

• Woolworth GmbH, the owner of the Woolworths chain of high street shops in Germany and Austria (originally part of the F.W. Woolworth company, but separate since 1998, filing for bankruptcy April 2009) Retail Company of Germany, Inc., under Woolworths 1996

North America Accessory Lady, US sold 1996 Anderson-Little Athletic Fibers Best of Times Canary Island Canada, closed in 1993 eVenator

• F. W. Woolworth Company, the original US-based chain of "five and dime" (5¢ and 10¢) stores

W.H. Moore, C.S. Woolworth, F.M. Kirby, S.H. Knox, and E.P. Charlton. All were former partner-managers except for Earle Perry Charlton Footaction USA Footquarters Karuba Canada, closed in 1993 Kids Mart discount from Holtzman's Little Folk Shop, purchased in 1983 kids clothing kids full priced from Holtzman's Northern Elements family casual Northern Getaway family casual Northern Group (4 concepts) Northern Reflections clothing Canada spinoff, founded 1980s Northern Traditions family casual Randy River Canada casual mens Richman Brothers Company clothing, mens & Boys Rx Place : sold to Phar-Mor in 1995 Silk & Satin lingerie Canada by La Senza Inc., a subsidiary of Suzy Shier Limited 1996 Sporting Goods Stylco Susie Casual women’s clothing Team Edition Apparel Weekend Edition Canada casual women Weekend Edition Plus Woolworth Express drug. HBA downtown launched 1990, NYC

Oceana Williams the Shoeman (actually woolworths)

World Foot Locker (larger) Best of Times watches Northern Reflections, selling cold-weather outerwear. But he said he was also high on yet newer company chains like Going to the Game, selling sports memorabilia (40 stores currently); Best of Times, specializing in watches from $30 to $1,500 (30 stores), and Northern Traditions, a spinoff of Northern Reflections now operating in Canada that sells more formal clothes.

Architecture

The Woolworth's in downtown Seattle used similar architectural elements.

Designed by company architect H. W. Stakes, the art deco building uses steel frame construction with a masonry curtain wall. The facade on the 2nd and 3rd stories displays alternating peach and cream vertical stripes of terra cotta tile with lotus motifs. The building has a grey medallion with a raised "W" on the chamfered corner on 9th and Market.

When a Woolworth's store, the interior had two sales floors, the current ground floor and the bargain basement. The escalators to the basement floor are still visible in the store.

In 1959, Woolworth added a third story which appeared in the original blue prints. BPG has plans to renovate the building's upper floors and to add an additional two stories to the building for use as apartments.

Moose Lodge v. Irvis

Moose Lodge v. Irvis
Supreme Court of the United States
Argued 2 February, 1972 Decided 12 June, 1972
Full case name	Moose Lodge No. 107 v. Irvis
Citations	407 U.S. 163 (more) 81 S. Ct. 856; 6 L. Ed. 2d 45; 1961 U.S. LEXIS 1297
Holding
The Court held that the Moose Lodge's refusal to serve food and beverages to Irvis because he was black did not violate the Fourteenth Amendment. The Court noted that the state action doctrine did not necessarily apply to all private entities that received benefits or services from the government; otherwise, the Court reasoned, all private associations that received electricity, water, and fire protection would be subject to state regulation. The Court found that the Moose Lodge "a private social club in a private building," and thus not subject to the Equal Protection Clause.
Court membership
Chief Justice Warren E. Burger Associate Justices William O. Douglas · William J. Brennan Jr. Potter Stewart · Byron White Thurgood Marshall · Harry Blackmun Lewis F. Powell Jr. · William Rehnquist
Case opinions
Majority	Rehnquist, joined by Burger, Stewart, White, Blackmun, Powell
Concurrence	Stewart
Dissent	Douglas, joined by Marshall
Dissent	Brennan, joined by Marshall
Laws applied
Fourteenth Amendment

Moose Lodge v. Irvis, 407 U.S. 163 (1972), was a United States Supreme Court case that considered whether a private club that receives a license from government becomes a "state actor" and is therefore subject to the Equal Protection Clause.

Background

The Moose Lodge is a fraternal club with a lodge in Marysville, Pennsylvania which served dinner and maintained a bar in their lodge. The national Moose organization required all lodges to admit only white men. Members could bring in friend as guests so long as they were also eligible for membership. The club was privately owned on privately owned land and did not advertise as open to the public.

In order to serve alcohol, the lodge held a liquor license from the [[Pennsylvania Liquor Control Board. The state required that fraternal lodges follow all their organizational rules. Although liquor licenses were issued alsmost automatically, only so many licenses would be issued based on the population of the burough.

K. Leroy Irvis, who was African American, entered the Moose Lodge with a friend who was a member but was denied service at the bar. He then file suit in federal court against both the Moose and the Liquor Board. He asserted that, by granting the liquore license, the club's discrimination was a "state action" that was impermissable under the Fourteenth Amendment.

Prior litigation

Suit was then filed in 1958 on Mr. Burton's behalf against the parking authority and the coffeehouse claiming the discrimination was state sanctioned by virtue of the landlord and the close relationship between the business and state agency. The lawsuit sought to either force the Eagle Coffee Shoppe to integrate their dining room or to terminate their lease.

The Delaware Court of Chancery ruled that the government lease to a discriminating company was a violation of Burton's civil rights. However, the Delaware Supreme Court overruled that decision found that Eagle Coffee Shoppe's refusal to serve black clientele was legal due to a state law, 24 Del.C. § 1501, that allowed restaurants to refuse services if a person was disturbing other customers.

The Court has never held, of course, that discrimination by an otherwise private entity would be violative of the Equal Protection Clause if the private entity receives any sort of benefit or service at all from the State, or if it is subject to state regulation in any degree whatever. Since state-furnished services include such necessities of life as electricity, water, and police and fire protection, such a holding would utterly emasculate the distinction between private, as distinguished from state, conduct.

— 24 Del.C. § 1501

Redding then appealed to the federal courts on behalf of Burton.

Opinion of the Court

The majority opinion, written by Justice Tom Clark, looked closely at the specifics of the financing of the parking garage and the building plan's dependence on retail rental income to determine that the Eagle Coffee Shoppe was integral to the government purpose of building and financing a parking garage. Also, a close symbiosis was noted between retail businesses having nearby parking and a garage being close to shopping opportunities to the point where they were a "joint participant". Based on the close interplay between government and company, the court found that the exclusion of black customers was a violation even though no government agency was directly discriminating. "The exclusion of appellant under the circumstances shown to be present here was discriminatory state action in violation of the Equal Protection Clause of the Fourteenth Amendment."

Justice Potter Stewart concurred with the verdict but felt that, since no evidence had been submitted that Burton had bothered other customers, the Delaware law allowing restaurants to exclude customers was a pretense to allow racial discrimination and was therefore itself unconstitutional. Justice John Harlan II, joined by Charles Whittaker, found the State court ruling so ambiguous that they preferred to return the case to the lower court for clarification. Justice Felix Frankfurter wrote a separate dissent that also called for returning the case to the state court."

Legal consequences

The Burton case broadened the reach of the Equal Protection Clause to include not only direct government action, but also actions by private companies acting in close relationship to a government agency. The impact of the ruling was later limited in Moose Lodge v. Irvis to situations where the government support of the business was substantial before private discrimination could be considered a "state action".

See also

• List of United States Supreme Court cases, volume 365

External links

• Moose Lodge No. 107
• Pennsylvania Moose

Category:United States Supreme Court cases Category:1961 in United States case law Category:United States equal protection case law Category:United States racial desegregation case law Category:Moose International Category:Clubhouses in Pennsylvania Category:Perry County, Pennsylvania Category:African-American history of Pennsylvania Category:Wilmington, Delaware Category:Local civil rights history in the United States Category:African-American history of Delaware

Redirects

• Moose Lodge No. 107

Redlink Women's Club Buildings on the NRHP

Candidates To Do

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Nomination Form Search for Downloadable PDF

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River Life Interpretive Center

River Life Interpretive Center

Location	1394 West State Route 4, PO Box 67, Skamokawa, Washington 98647
Coordinates	46°16′14″N 123°27′19″W
Website	www.friendsofskamokawa.org
Building details

The River Life Interpretive Center is a museum in Skamokawa, Washington.

Collection

Model of the Point of Rocks Station

See also

• List of museums in Washington (state)
• List of Improved Order of Red Men buildings and structures

References

• Good
  • Discover our coast
  • see notepad
• Background
  • coc
  • museum db

{{Washington (state) museums}}

American Legion

• National Register of Historic Places listings in Stanley County, South Dakota (no pic)

Schoolfield Historic District

Pics: postcard, child labor Sources: nom, related buildings History: Racial strife, casino

Schoolfield Historic District
U.S. National Register of Historic Places
U.S. Historic district
Virginia Landmarks Register
Location	Roughly bounded by Park Avenue, Park Circle, Memorial Drive, Dan R., Laurel Avenue, Rutledy Street, Fairfield Avenue, and Selma Avenue
Architect	Multiple
NRHP reference No.	100005881
VLR No.	108-5065
Significant dates
Added to NRHP	December 3, 2020
Designated VLR	September 17, 2020

The Schoolfield Historic District is a historic district in what is now part of Danville, Pennsylvania, In 2023, construction began on the site for the Caesars Virginia casino complex.

Official site

History

district funding [21]

mills to casino

White The company town was annexed by Danville in 1951.

3 smokestacks

NewspaperThe survey will encompass 972 properties and city wanted to spur economic development The survey will encompass 972 properties and Schoolfield Cemetery. Schoolfield is significant as one of the largest textile mill villages in Virginia and the South, Dixon said. The village was founded as an independent company town in 1903 by Dan River Inc., which produced cloth for home and apparel from 1882 until 2006. The years 1903 to 1969 make up the historically significant period, which includes the construction of the 1967 regional headquarters building and the 1969 warehouse, Dixon pointed out. Many of the buildings were designed by the Boston-based Lockwood Greene engineering firm, Charlotte, North Carolina, urban planner Earle Draper and Virginia architect J. Bryant Heard, Dixon said.

Architecture

Schoolfield School Complex (1912-1940) Schoolfield Welfare Building (1917)

Gallery

• 
  School Complex
• 
  Welfare Building

See also

• Dan River Inc. Riverside Division Historic District
• National Register of Historic Places listings in Danville, Virginia
• List of company towns

See also

• The New Schoolfield District

Category:Company towns in the United States Category:National Register of Historic Places in Danville, Virginia Category:1917 establishments in Virginia Category:Historic districts on the National Register of Historic Places in Virginia