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Analyzing Louisiana's Sales Taxsystem in the Wake of South
Louisiana Law Review Volume 80 Number 1 Fall 2019 Article 13 3-3-2020 There Must Be a Better Way: Analyzing Louisiana’s Sales TaxSystem in the Wake of South Dakota v. Wayfair, Inc. Claire E. Schnell Follow this and additional works at: https://digitalcommons.law.lsu.edu/lalrev Part of the Law Commons Repository Citation Claire E. Schnell, There Must Be a Better Way: Analyzing Louisiana’s Sales TaxSystem in the Wake of South Dakota v. Wayfair, Inc., 80 La. L. Rev. (2020) Available at: https://digitalcommons.law.lsu.edu/lalrev/vol80/iss1/13 This Comment is brought to you for free and open access by the Law Reviews and Journals at LSU Law Digital Commons. It has been accepted for inclusion in Louisiana Law Review by an authorized editor of LSU Law Digital Commons. For more information, please contact [email protected]. There Must Be a Better Way: Analyzing Louisiana’s Sales Tax System in the Wake of South Dakota v. Wayfair, Inc. Claire E. Schnell* TABLE OF CONTENTS Introduction .................................................................................. 248 I. Origins of the Physical Presence Requirement ............................ 251 A. Why “Use Taxes”? ................................................................ 251 B. History of the Physical Presence Requirement ...................... 252 1. National Bellas Hess v. Department of Revenue of Illinois: The Seminal Case on the Physical Presence Requirement ..................................................... 253 2. Complete Auto Transit, Inc. v. Brady: Introduction of “Substantial Nexus” ............................... 254 3. Quill Corp. v. North Dakota: The Physical Presence Requirement Lives on in the Digital Age ........ 254 4. Congressional Inaction in the Wake of Quill .................. 255 5. Direct Marketing Concurrence: Tides Turning on the Physical Presence Requirement ........................... -
A Confusion of Institutions: Spanish Law and Practice in a Francophone Colony, Louisiana, 1763-Circa 1798
THE TULANE EUROPEAN AND CIVIL LAW FORUM VOLUME 31/32 2017 A Confusion of Institutions: Spanish Law and Practice in a Francophone Colony, Louisiana, 1763-circa 1798 Paul E Hoffman* I. INTRODUCTION ..................................................................................... 1 II. THE ECONOMIC SYSTEM AND LOCAL LAW AND ORDER .................... 4 III. SLAVERY ............................................................................................. 13 IV. CONCLUSION ...................................................................................... 20 I. INTRODUCTION French Louisiana had been a thorn in the flank of Spain’s Atlantic Empire from its founding in 1699. Failure to remove that thorn in 1699 and again in 1716, when doing so would have been comparatively easy and Spanish naval forces were positioned to do so, meant that by 1762 the wound had festered, so that the colony had become what La Salle, Iberville, Bienville, and their royal masters had envisioned: a smuggling station through which French goods reached New Spain and Cuba and their goods—dye stuffs and silver mostly—reached France and helped to pay the costs of a colony that consumed more than it produced, at least so 1 far as the French crown’s finances were concerned. * © 2017 Paul E Hoffman. Professor Emeritus of History, Louisiana State University. 1. I have borrowed the “thorn” from ROBERT S. WEDDLE, THE FRENCH THORN: RIVAL EXPLORERS IN THE SPANISH SEA, 1682-1762 (1991); ROBERT S. WEDDLE, CHANGING TIDES: TWILIGHT AND DAWN IN THE SPANISH SEA, 1763-1803 (1995) (carries the story of explorations). The most detailed history of the French colony to 1731 is the five volumes of A History of French Louisiana: MARCEL GIRAUD, 1-4 HISTOIRE DE LA LOUISIANA FRANÇAISE (1953-74); 1 A HISTORY OF FRENCH LOUISIANA: THE REIGN OF LOUIS XIV, 1698-1715 (Joseph C. -
Baton Rouge, Louisiana
BATON ROUGE, LOUISIANA STEADY RENT GROWTH PROJECTED AS LOCAL TRADE ECONOMY EXPANDS MARKET TRENDS While payrolls shrank by close to 30,000 jobs in EFFECTIVE RENT AND OCCUPANCY 2020, jobs recovery will be a major trend in 2021 $1,050 98% and ultimately will be critical in buoying demand for apartments in Baton Rouge. Positive momen- tum is expected in the construction and the trade and transportation industries thanks to major $1,020 96% expansions at ports that act as vital economic hubs. In October 2020, port officials entered into a lease agreement with Houston-based renew- $990 94% able energy company Greentech Materials. The tech firm aims to develop a 164-acre diesel fuel plant that would create 500 jobs during construc- $960 92% tion and dozens of high-paying tech jobs fol- lowing completion. Likewise, energy giant Shell is considering a $1.2 billion investment into its Geismar plant that would create approximately $930 90% * ** ** 150 permanent positions and 1,500 construction ’16 ’17 ’18 ’19 ’20 ’21 ’22 Effective Rent Occupancy jobs. Despite the negative pressure on the econ- omy caused by pandemic restrictions, pent-up ABSORPTION AND DELIVERIES demand for apartment housing encouraged 2021 MARKET AT A GLANCE operators to increase effective rent 0.8% during 4,000 2020 as occupancy rose 140 basis points annually OCCUPANCY RATE to 93.1%. Effective rent should continue increasing in 2021 and 2022 with the expectation that the 93.0% Down 10 bps YOY diversifying economy and low cost of living will 2,000 continue to attract new renters to the area as it fully recovers from the pandemic. -
Immigrant Detention in Louisiana, Mississippi, and Alabama, and the COVID-19 Pandemic
WEBINAR Immigrant Detention in Louisiana, Mississippi, and Alabama, and the COVID-19 Pandemic May 6, 2020 2:30pm – 4pm EDT 1:30pm – 3pm CDT Featured Speakers DONALD KERWIN Executive Director Center for Migration Studies HIROKO KUSUDA Clinic Professor and Director of the Immigration Law Section Loyola University New Orleans College of Law AMELIA S. MCGOWAN Immigration Campaign Director Mississippi Center for Justice Adjunct Professor Mississippi College School of Law Immigration Clinic MARK DOW Author of American Gulag: Inside US Immigration Prisons US Immigrant Detention System ● Genesis of Webinar: A Whole of Community Response to Challenges Facing Immigrants, their Families, and Communities in Louisiana, Mississippi, and Alabama ● The US Immigrant Detention System: Size, Growth, “Civil” Detention Population, Privatization, and Diversity of Institutional Actors ● Immigrant detainees v. persons serving time. ● Louisiana has always been one of the states with the most immigrant detainees. ICE Detention Facility Locator: https://www.ice.gov/detention-facilities COVID-19 and US Immigrant Detention System ● “Confirmed” COVID-19 Cases: (1) March 27 (no “confirmed” cases among detainees), (2) April 20 (124 confirmed cases), (3) May 4 (606 confirmed cases in 37 facilities, and 39 cases among ICE detention staff). Source: https://www.ice.gov/coronavirus ● These figures do not count: (1) former detainees who have been deported, (2) ICE contractors (private, state and local, and others); and (3) non-ICE prisoners/detainees held with ICE detainees. ● ICE detention population: March 21 (38,058), April 25 (29,675). ● Social distancing is “nearly impossible in immigration detention.” As a result, ICE should “implement community-based alternatives to detention to alleviate the mass overcrowding in detention facilities.” Open letter to ICE Acting Director Matthew T. -
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Nourishing Networks: The Public Culture of Food in Nineteenth-Century America by Ashley Rose Young Department of History Duke University Date:_______________________ Approved: ___________________________ Laura Edwards, Supervisor ___________________________ Priscilla Wald ___________________________ Laurent Dubois ___________________________ Adriane Lentz-Smith Dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Department of History in the Graduate School of Duke University 2017 i v ABSTRACT Nourishing Networks: The Public Culture of Food in Nineteenth-Century America by Ashley Rose Young Department of History Duke University Date:_______________________ Approved: ___________________________ Laura Edwards, Supervisor ___________________________ Priscilla Wald ___________________________ Laurent Dubois ___________________________ Adriane Lentz-Smith An abstract of a dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in the Department of History in the Graduate School of Duke University 2017 Copyright by Ashley Rose Young 2017 Abstract “Nourishing Networks: The Public Culture of Food in Nineteenth-Century America” examines how daily practices of food production and distribution shaped the development of New Orleans’ public culture in the long nineteenth century, from the colonial era through the mid-twentieth century. During this period, New Orleans’ vendors labored in the streets of diverse neighborhoods where they did more than sell a vital commodity. As “Nourishing Networks” demonstrates, the food economy provided the disenfranchised—people of color, women, and recent migrants—a means to connect themselves to the public culture of the city, despite legal prohibitions intended to keep them on the margins. Those who were legally marginalized exercised considerable influence over the city’s public culture, shaping both economic and social interactions among urban residents in the public sphere. -
Louisiana Travel Guide 2021-2022
louisiana travel guide 2021-2022 Office of State Travel Purpose: This Travel Guide is to provide guidelines and establishes procedures for individuals incurring business travel expenses on the State’s behalf. Objectives: Ensure all travelers have a clear and consistent understanding of policies and procedures for business travel. Provide State Travelers with a reasonable level of service, comfort, and safety at the lowest possible cost. Maximize the organization’s ability to negotiate discounted rates with preferred suppliers and reduce travel expenses. Goal: Special emphasis will be given on travel training for our agencies to ensure compliance with the travel policy. INTERNET ADDRESS: https://www.doa.la.gov/doa/ost/ Garret DeBate, CPA State Travel Director PHONE (225) 342-8053 FAX (225) 342-5019 email:[email protected] BRENDA MYERS State Travel MANAGER PHONE (225) 342-8039 FAX (225) 342-5019 email: [email protected] SHELITA WOODS State Travel MANAGER PHONE (225) 342-6322 FAX (225) 342-5019 email: [email protected] Randy Davis Assistant Commissioner CONTRACTED TRAVEL AGENCIES CHRISTOPHERSON BUSINESS TRAVEL 5588 S. Green Street, Salt Lake City, UT 84123 CHRISTOPHERSON'S TRAVEL ADVISOR TEAM TOLL FREE: 800-961-0720 DIRECT: 205-874-8538 HOURS: 7:00 AM - 8:00 PM CT, Monday - Friday EMAIL: [email protected] (State Advisor Team) EMAIL: [email protected] (University Advisor Team) $24.00 PER DOMESTIC TICKET $31.00 PER INTERNATIONAL TICKET $21.00 PER DOMESTIC TICKET FOR 10+ TAX ON SAME ITINERARY $29.00 FOR INTERNATIONAL FOR 10+ PAX ON SAME ITINERARY ON-LINE BOOKING, WHICH IS NON REFUNDABLE: $7.00 FOR DOMESTIC OR INTERNATIONAL TICKET CREATE A TRAVEL PROFILE: https://legacy.cbtravel.com/business/profile/stateofla/ CHRISTOPHERSON BUSINESS TRAVEL LOGIN: https://app.cbtat.com/ (click on Airportal Login) AFTER HOURS SERVICE 1-800-961-0720 After 5 p.m. -
Peace of Paris (1783) 1 Peace of Paris (1783)
Peace of Paris (1783) 1 Peace of Paris (1783) The Peace of Paris (1783) was the set of treaties which ended the American Revolutionary War. On 3 September 1783, representatives of King George III of Great Britain signed a treaty in Paris with representatives of the United States of America—commonly known as the Treaty of Paris (1783)—and two treaties at Versailles with representatives of King Louis XVI of France and King Charles III of Spain—commonly known as the Treaties of Versailles (1783). The previous day, a preliminary treaty had been signed with representatives of the States General of the Dutch Republic, but the final treaty which ended the Fourth Anglo-Dutch War was not signed until 20 May 1784; for convenience, however, it is included in the summaries below. The British lost their Thirteen Colonies and the defeat marked the end of the First British Empire. The United States gained more than it expected, thanks to the award of western territory.[1] The other Allies had mixed-to-poor results. France won a propaganda victory over Britain after its defeat in the Seven Years War, however its material gains were minimal and its financial losses huge. It was already in financial trouble and its borrowing to pay for the war used up all its credit and created the financial disasters that marked the 1780s. Historians link those disasters to the coming of the French Revolution. The Dutch did not gain anything of significant value at the end of the war. The Spanish had a mixed result; they did not achieve their primary war goal of recovering Gibraltar, but they did gain some territory. -
GEE Assessment Guides Been Revised?
ASSESSMENT GUIDE English Language Arts, Mathematics, Science, and Social Studies Grades 10 and 11 Cecil J. Picard State Superintendent of Education Revised September 2006 LOUISIANA DEPARTMENT OF EDUCATION 1.877.453.2721 www.louisianaschools.net et State Board of Elementary and Secondary Education Ms. Linda Johnson Mr. Walter Lee President 4th BESE District 8th BESE District Ms. Leslie Jacobs Dr. James Stafford Vice President 5th BESE District Member-at-Large Mr. Dale Bayard Ms. Polly Broussard Secretary-Treasurer 6th BESE District 7th BESE District Ms. Penny Dastugue Mr. Edgar Chase 1st BESE District Member-at-Large Ms. Louella Givens Ms. Mary Washington 2nd BESE District Member-at-Large Ms. Glenny Lee Buquet Ms. Weegie Peabody 3rd BESE District Executive Director For further information, contact: The Louisiana Department of Education (LDE) does not discriminate on the basis of sex in any of the education programs or activities that it operates, including employment and Division of Standards, Assessments, admission related to such programs and activities. The LDE is required by Title IX of the Education Amendments of 1972 (Title IX) and its implementing regulations not to engage and Accountability in such discrimination. LDE’s Title IX Coord. is Patrick Weaver, Deputy Undersecretary, LDE, Exec. Office of the Supt.; PO Box 94064, Baton Rouge, LA 70804-9064; 877-453- Louisiana Department of Education 2721 or [email protected]. All inquiries pertaining to LDE’s policy prohibiting 225.342.3393 or toll free 1.877.453.2721 discrimination based on sex or to the requirements of Title IX and its implementing regulations can be directed to Patrick Weaver or to the USDE, Asst. -
Louisiana Sugar: a Geohistorical Perspective Elizabeth Vaughan Louisiana State University and Agricultural and Mechanical College
Louisiana State University LSU Digital Commons LSU Doctoral Dissertations Graduate School 2003 Louisiana sugar: a geohistorical perspective Elizabeth Vaughan Louisiana State University and Agricultural and Mechanical College Follow this and additional works at: https://digitalcommons.lsu.edu/gradschool_dissertations Part of the Social and Behavioral Sciences Commons Recommended Citation Vaughan, Elizabeth, "Louisiana sugar: a geohistorical perspective" (2003). LSU Doctoral Dissertations. 3693. https://digitalcommons.lsu.edu/gradschool_dissertations/3693 This Dissertation is brought to you for free and open access by the Graduate School at LSU Digital Commons. It has been accepted for inclusion in LSU Doctoral Dissertations by an authorized graduate school editor of LSU Digital Commons. For more information, please [email protected]. LOUISIANA SUGAR: A GEOHISTORICAL PERSPECTIVE A Dissertation Submitted to the Graduate Faculty of the Louisiana State University and Agricultural and Mechanical College in partial fulfillment of the requirements for the degree of Doctor of Philosophy in The Department of Geography and Anthropology by Elizabeth Vaughan B.A., University of California, Berkeley 1973 M.A., San Francisco State University, 1994 May, 2003 @Copyright 2003 Elizabeth Vaughan All Rights Reserved ii ACKNOWLEDGEMENTS Numerous individuals have contributed to my life-experiences that eventually led to the study of geography and, finally, to the completion of this project. My first acknowledgment is extended to the intellectual legacy of Carl Sauer, whose writing first attracted me to the geographic view. His introduction was made by the faculty of San Francisco State University where Nancy Wilkinson, Hans Mierhoefer, Barbara Holzman, and fellow students Andy Bradon and Steve Wollmer remain an important part of an early geography family. -
Llttroduction the Section of Louisiana
area between the two northe111 boundaries \llhich the English had established was in dispute between the new United States and Spain, who again owned the rest of llTTRODUCTION Flo~ida - both East and West - as a result of the lat est Treaty of Paris. This dispute continued until 1798, when the United States waS finally put in The section of Louisiana known today as the pos~ession of the area to the thirty-first parallel "Florida Parishes" -- consisting of the eight (the lower boundary line), which waS re-established parishes of East and West Feliciana, East Baton Rouge, as the northern boundar,y of West Florida. st. Helena, Livingston, Tangipahoa, Washington, and When the United States purchased from France in St. Tammany -- was included in the area known as the 1803 the real estate west of the Mississippi River province of I1Louisiana" claimed by France until 1763· kno"m as the "Louisiana Purchase," the United States Under the terms of the Treaty of Paris which in that mad~ feeble claims on the area of West Florida re year ended the Seven Years War, or the French and maining to Spain. Indian Wax, this territory became English along with Meantime, several abortive attempts at all the territory east of the Mississippi River ex reb~llion against Spain were made within the area. cept the Isle of Orleans*. Even the Spanish province On 23 September 1810 a successful armed revolt of "Florida" (approximately the present state of OCC1.trred, and for a short time the "Republic of Florida) became English at that time. -
List of Surrounding States *For Those Chapters That Are Made up of More Than One State We Will Submit Education to the States and Surround States of the Chapter
List of Surrounding States *For those Chapters that are made up of more than one state we will submit education to the states and surround states of the Chapter. Hawaii accepts credit for education if approved in state in which class is being held Accepts credit for education if approved in state in which class is being held Virginia will accept Continuing Education hours without prior approval. All Qualifying Education must be approved by them. Offering In Will submit to Alaska Alabama Florida Georgia Mississippi South Carolina Texas Arkansas Kansas Louisiana Missouri Mississippi Oklahoma Tennessee Texas Arizona California Colorado New Mexico Nevada Utah California Arizona Nevada Oregon Colorado Arizona Kansas Nebraska New Mexico Oklahoma Texas Utah Wyoming Connecticut Massachusetts New Jersey New York Rhode Island District of Columbia Delaware Maryland Pennsylvania Virginia West Virginia Delaware District of Columbia Maryland New Jersey Pennsylvania Florida Alabama Georgia Georgia Alabama Florida North Carolina South Carolina Tennessee Hawaii Iowa Illinois Missouri Minnesota Nebraska South Dakota Wisconsin Idaho Montana Nevada Oregon Utah Washington Wyoming Illinois Illinois Indiana Kentucky Michigan Missouri Tennessee Wisconsin Indiana Illinois Kentucky Michigan Ohio Wisconsin Kansas Colorado Missouri Nebraska Oklahoma Kentucky Illinois Indiana Missouri Ohio Tennessee Virginia West Virginia Louisiana Arkansas Mississippi Texas Massachusetts Connecticut Maine New Hampshire New York Rhode Island Vermont Maryland Delaware District of Columbia -
Treaty of Paris 1763
Unit 5 How Did the Conflict End? What Were the Consequences? “Why don’t [the British] and French fight on the sea? [They] come here only to cheat the poor Indians, and take their land from them.” —Shamokin Daniel, a Delaware, 1758 6 Background for the Teacher Read the “How Did the Conflict End? What Were the Consequences?” section of the Teacher Background on the Activity in French and Indian War, pages 25-26. This Unit “Making Peace” The end of the war had a dramatic impact on each of the • This will help your groups who took part in it. This unit helps students understand students understand the the consequences of the end of the war for the French, the consequences of the end British, and the American Indians. of the conflict for each of the three groups who Key Teaching Points took part. They will use • Treaty of Paris 1763 what they have learned to negotiate a peace treaty. • Fort Pitt was constructed • Settlers moved west of the Allegheny Mountains • Amherst changed American Indian trade policy • American Indians united under Pontiac and the British forts fell • Bouquet battled the American Indians at Bushy Run • Royal Proclamation of 1763 • Trade policies changed and Pontiac’s War ended War club with steel blade 6 Winthrop Sargent. The History of an Expedition against Fort Duquesne in 1755. (Lewisburg, PA: Wennawoods Publishing, 1997), 101. Unit 5 How Did the Conflict End? What Were the Consequences? 79 Teacher Instructions Making Peace Standards This activity allows the students to evaluate the fairness of the peace process.