Second Welland Canal - Book 3, Survey Map 15 - Village of Junction and Crowland

Survey map of the Second Welland Canal created by the Welland Canal Company showing the border area of the townships of Crowland and Humberstone, as well as the Village of Junction. Identified structures associated with the Canal include ditches, Junction Lock, bridge, feeder to Marshville, and spoil banks. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include the Gore between Crowland and Humberstone, pond, creek, H. Hellems Wharf Lot, John Toyne property, School House, Tavern, Barn, and House. Roads parallel to Canal include southern Road Allowance and the Road to Port Colborne. Roads perpendicular to Canal include Road Allowance between the 6th and 7th Concession. Properties and property owners are noted as Thomas Street, John Hellems, James Boyd, John Toyne, and F. Holmes. Lots noted are: Lots Number 25, 26, 27, 7th Concession.

Second Welland Canal - Book 3, Survey Map 16 - Through Humberstone

Survey map of the Second Welland Canal created by the Welland Canal Company showing the border area of the townships of Crowland and Humberstone. Identified structures associated with the Canal include back ditches, towing path and spoil banks. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include line between the 7th Concession of Crowland and the Gore, Town Line between the Townhips of Crowland and Humberstone and the Highane and Company Store. Roads parallel to Canal include southern Road Allowance and the Road to Port Colborne. Roads perpendicular to Canal include Road Allowance between the 4th and 5th Concession. Properties and property owners are noted as Thomas Merrit, John Betty, John Brown, Charles French, James McCoppen, and S.D. Woodruff. Lots noted are: Lots Number 22, 23, 24, 5th Concession."Humberstone" - Scale: 4 Chs. per Inch "Gore"

Second Welland Canal - Book 3, Survey Map 17 - Through Humberstone

Survey map of the Second Welland Canal created by the Welland Canal Company showing the area through Humberstone. Identified structures associated with the Canal include Spoil Banks, Towing Path, Back Ditches and Culvert. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include Lyons Creek and Big Elm Tree. Roads running parallel to Canal include the south Road Allowance and the Road to Port Colborne. Roads running perpendicular to Canal include Road Allowance between the 3rd and 4th Concessions, Road Allowance between the 4th and 5th Concessions. Properties are noted as Lot No. 28, 4th Concession, Lot No. 27, 4th Concession and Lot No. 26, 4th Concession."Humberstone"

Second Welland Canal - Book 3, Survey Map 18 - Through Humberstone

Survey map of the Second Welland Canal created by the Welland Canal Company showing the area through Humberstone Township. Identified structures associated with the Canal are the north and south back ditches, Towing Path and spoil banks. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include Tram Way to Peat Beds. Roads running parallel to Canal are the Road to Port Colborn and the northern Road Allowance. Roads running parallel to Canal are Road Allowance between the 2nd and 3rd Concession, Road Allowance between the 3rd and 4th Concession. Properties and property owners are noted as follows: J. Thompson, J. Sullivan, J. Leady, John Neff and Peter Neff. Other properties include: Lot No. 27, 3rd Concession, Lot No. 26, 3rd Concession and Lot No. 25, 3rd Concession."Humberstone" - Scale 4 Chs. per Inch

Second Welland Canal - Book 3, Survey Map 19 - Petersburgh and Humberstone

Survey map of the Second Welland Canal created by the Welland Canal Company showing the areas in and around Petersburg and Humberstone. Identified structures associated with the Canal include North and South Back Ditches, Bridge Tender's Building, Towing Path, Old Back Ditch, and Covered Drain. Features of the First Welland Canal are noted in red ink. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include bridge, barns, ruins of Stone Mill (burnt), Wesbern (Wabern) Hotel and spoil banks. Roads labelled running parallel to Canal is the south Road Allowance. Roads perpendicular to Canal include Road Allowance between 1st and 2nd Concession, Road to Waterloo Ferry, Road Allowance between 2nd and 3rd Concessions. Properties and property owners/renters are identified as follows: A. Augustine, Captain Duffil, O. Farres, I. Schooley, George Augustine, E. Schooley (Schooly), R. and J. Kilmer (Killmer), J. Urich, J. Thompson (Tompson), M. Reeb, G. Wilson, J. Klee, John Steel, E. Augustine, Furry, J. Jackson, Robert House, R. White, J. Crame, D. Saff, J. Kinnard, J. Schooley, Dickson, C. Erhoff, and G. Rother."Village of Petersburgh" - Scale 2 Chs. per Inch "Humberstone" - Scale 4 Chs. per Inch,

Ground-water hydrology before, during, and after coal strip mining of a small watershed in Coshocton County, Ohio /

"U.S. Bureau of Mines contracts J0166054 and J0166055."

Does feminism spoil girls? Explanations for official rises in female delinquency

Official rates of female delinquency have been rising steadily in countries such as Australia, England, Canada and the United States since the 1960s. They have also generally been rising at a rate faster than that for boys. As yet there is little consensus about the reasons for these rises or even whether such rate rises reflect any real increase in female delinquency at all. Against this backdrop of rising official crimes rates for young women, this article revisits the various criminological explanations for these trends.

The level and quality of Value-at-Risk disclosure by commercial banks

In this paper we study both the level of Value-at-Risk (VaR) disclosure and the accuracy of the disclosed VaR figures for a sample of US and international commercial banks. To measure the level of VaR disclosures, we develop a VaR Disclosure Index that captures many different facets of market risk disclosure. Using panel data over the period 1996–2005, we find an overall upward trend in the quantity of information released to the public. We also find that Historical Simulation is by far the most popular VaR method. We assess the accuracy of VaR figures by studying the number of VaR exceedances and whether actual daily VaRs contain information about the volatility of subsequent trading revenues. Unlike the level of VaR disclosure, the quality of VaR disclosure shows no sign of improvement over time. We find that VaR computed using Historical Simulation contains very little information about future volatility.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 1)

Formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. The conclusion that the unitary taxation model may be theoretically superior to the current arm's-length model that applies to multinational banks, despite significant implementation, compliance, and enforcement issues, is based on the unitary taxation model providing greater alignment with the unique features of these banks. The formulary apportionment model looks to the economic substance of the multinational entity and, in this sense, adopts a substance-over- form approach. Formulary apportionment further recognizes the impossibility of using arm's-length pricing for economically interdependent multinational entities. A final advantage to formulary apportionment, which is also a consequence of this model achieving greater inter-nation equity, is the elimination of double taxation.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

Taxation of multinational banks : using formulary apportionment to reflect economic reality (Part 2)

As stated in Part 1 of this article, formulary appointment does not attempt to undertake a transactional division of a highly integrated multinational entity; rather, it allocates income to the jurisdictions based on economically justifiable formula. This article argues that the unitary taxation model is superior to the current arms-lenght model for the taxation of multinational banks despite significant implementation, complicance and enforcement issues. Part one of the article gave some background on the taxation of multinational banks, followed by a discussion of their uniqueness, and the theoretical benefits of the unitary tax model for multinational banking. Part 2 below covers the practical implications of accepting formulary apportionment as an 'optimal' regime for taxing multinational banks.

Taxation of multinational banks : using formulary apportionment to reflect economic reality

The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment.