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British currency in the 18th century, in common with most other European countries in those days, used three different units rather than the two which is most common today. That is, instead of just pounds and pence, they used pounds, shillings and pence. Only extremely expensive items would ever need to be priced in pounds: everyday expenses such as food and rent were usually priced in shillings and pennies.This system had originally been set up in the reign of Emperor Charlemagne, and had been adopted in most of western Europe. He officially defined the pound as a unit of weight. He then ordered the imperial mints to coin silver pennies at a rate of 240 coins made from each pound of silver. Flipped the other way around, this meant that 240 pennies were worth one pound of silver, and would (in theory) weigh exactly 1 lb.As for the shilling: in Charlemagne's day the Byzantine Empire issued a gold coin called the solidus (or νόμισμα, nomisma, in Greek), which was widely used in the West as well. This gold coin was worth approximately 12 silver pennies. Charlemagne incorporated this into his system, as an accounting convenience, fixing the value of the solidus at 12 of his pennies.The three currency units were thus known in Latin as the librum, solidus and denarius. In French those names became the livre, sou and denier; in German the Pfund, Schilling and Pfennig; and in English the pound, shilling and penny. In Britain the abbreviation L. s. d. was used for pounds, shillings and pence, using the Latin rather than English terms. The modern British pound sign £ is basically just a letter 'L' written in a fancy way, with a curly top and a horizontal line through it.The exchange rate was thus:12 pennies = 1 shilling240 pennies = 1 pound20 shillings = 1 poundNote that by the 18th century, the direct link between the pound as a unit of weight and the pound as a unit of currency in Britain had been broken. Instead, the official standard (adopted in 1601) was that one troy pound (373 g) of sterling silver should be used to make 62 shillings or 744 pennies. That meant that a single penny would weigh 0.50 g, and a shilling would weigh 6.02 g.When a value or price was written down, items up to eleven pence would be written as the number followed by the abbreviation 'd.': for example 6d. That would be read aloud as 'six pence'.There were two ways of representing the word shilling in text: as the abbreviation 's.', or simply as a diagonal slash /. If the slash was used, the number of pennies was written directly after it with no need for a 'd.' as well: if the number of pennies was zero, a horizontal line was put in to signify a blank space.For example, 'five shillings' could be written as either 5s. or as 5/-.'Six shillings and eight pence' could be written as either 6s. 8d. or as 6/8. This would often be read aloud as simply 'six and eight', or sometimes 'six and eightpence'.The pound was represented by the £ symbol, which was usually placed before the number rather than after it. (Though not universally; you could sometimes encounter the value 'five pounds' written as 5£ rather than £5. This seems to have been a matter of personal style.)Three pounds, eleven shillings and six pence would be written as £3 11s. 6d. Occasionally, if space was at a premium, this might be written more simply as £3-11-6.English schoolchildren were required to learn how to add, subtract, multiply and divide using this system. For example, if you have £3 11s. 6d. and have to pay for something worth £1 0s. 9d. then share the remaining money out between three people, how much will each person get? (The answer is 16s. 11d. each.)As far as circulating currency goes, for most of the 18th century there were large copper coins worth less than a penny, small silver coins worth multiples of a penny, larger silver coins worth a shilling or multiples of a shilling, gold coins worth slightly more than half a pound and a pound, and paper banknotes for values much larger than a pound. Most ordinary people would never handle currency denominated in pounds, and would rarely even see a banknote, let alone use one. For working class people a £20 note could represent more than their entire gross annual income.The following coins were in circulation for most of the century:FarthingThe lowest-value coin, worth a quarter of a penny. Made of copper, it usually featured the monarch's head on one side and a picture of the goddess Britannia on the other. Weight around 5 g, diameter around 24 mm. (Slightly smaller than a modern 2 pence piece.)HalfpennyWorth half a penny. The word was usually pronounced and sometimes written as ha'penny (the 'a' pronounced as in 'hay'). The halfpenny looked identical to the farthing, except that it was exactly twice as heavy (and therefore bigger and thicker). This was probably the most common coin in circulation in the 1700s. Weight around 10 g, diameter around 28 mm. (The width of a modern £2 coin, but slightly less heavy.)PennyOddly enough, even though this was the basic unit of currency, hardly any coins valued at one penny were in circulation during this period. During the previous century, it was calculated that the value of the silver in a penny plus the labour cost of making it was significantly more than one penny per coin, so the government was losing money on each one it minted. The result was that only a very few pennies were minted in the 18th century, as commemorative issues rather than circulating currency.Those pennies which were produced were tiny silver coins, much smaller than any modern British coin in circulation. The design was the number '1' with a crown above it, with (as usual) the monarch's head on the other side. Weight around 0.5 g, diameter around 12 mm.ThreepenceA coin was produced valued at three pennies. It was also known as the 'threepenny bit' or as a 'thruppence'. Produced and circulated in reasonable quantities, especially in the early part of the century.The design was similar to the penny, except with a '3' instead of a '1' under the crown. The coin was also exactly three times heavier than the penny: which makes it slightly smaller than a modern 5p piece, but half the weight. Weight around 1.5 g, diameter around 17 mm.FourpenceAnother multiple of the penny, this one worth four pennies. The coin was also known as a 'groat', a word originally derived from Dutch ('groot' meaning 'big', in the sense that a groat was a 'big penny'). A relatively small number were produced, but they could be found in circulation fairly often.Predictably, the design was also similar to the penny, but with a '4' under the crown, and the coin weighed four times more than a penny. In modern terms, it was slightly larger than a modern 5p piece, but thinner and lighter. Weight around 2 g, diameter around 19 mm.SixpenceYet another multiple of the penny, worth six pennies, or half a shilling. This coin was minted in large quantities and was commonly encountered. The slang name for a sixpence was a 'tanner', which may have been named after an officer of the Royal Mint named Tanner in the reign of George II, or may have come from a Romany word.The design on the reverse was four heraldic shields topped by crowns, arranged in a cross pattern with their bases towards the centre. In the reign of William III the shields were those of England, Scotland, Ireland and France, with the Lion of Nassau (symbolising the House of Orange) in the centre between them. George I sixpences showed the arms of Great Britain (England and Scotland impaled), Ireland, France and Hanover, with a star design in the centre. The coin weighed six times as much as a penny, and was similar in size to a modern British 1p coin. Weight around 3 g, diameter around 21 mm.ShillingThe second of the basic units of value after the penny, the shilling was worth 12 pennies or one twentieth of a pound. These coins were in regular circulation: one or two shillings per day was a typical wage for a working class man. The nickname 'bob' for a shiling (as in 'ten bob' meaning 10/-) was thieves' cant in the 18th century, which became regular slang later.Similar to the distinction between the farthing and halfpenny, the shilling looked identical to the sixpence but was twice as heavy, and consequently larger. In modern terms the shilling was about the size of a 2p piece. Weight around 6 g, diameter around 26 mm.Half CrownThe half crown coin had a value of two and a half shillings, generally expressed as 2/6 (two shillings and sixpence). There were eight half-crowns to the pound (and 30 pennies in a half-crown). This was the largest silver coin in regular circulation.The design of the coin was the same as the shilling, except two and a half times heavier. These coins were even larger than modern £2 coins. Weight around 15 g, diameter around 34 mm.CrownThe crown was worth five shillings, or a quarter of a pound. (Or 60 pennies.) These were huge and heavy silver coins, and were rarely used except in international financial transactions or as collector's pieces. The British crown was roughly equal in size to the Spanish peso de 8 ('piece of eight') which was also known as the dollar, so crowns were also nicknamed 'dollars'. The crown was more than twice the weight of a modern £2 coin, and a third larger in diameter. The design was similar to the half-crown. Weight around 30 g, diameter around 39 mm.Half GuineaThis was a gold coin, first produced in 1669 during the reign of King Charles II. It was worth half a guinea — see below for details. The design was similar to the shilling and crown coins with the four shields arranged in a cross pattern. The coin was similar in size to a modern penny, but heavier since it was made of gold. Weight around 4 g, diameter around 20 mm.GuineaThe guinea was introduced by King Charles II in 1663, soon after the Restoration. It was made from 22-carat gold which was first imported from Guinea in West Africa, hence the name. Originally, the guinea coin was defined as being worth exactly one pound, or 20 shillings. However, the market price of gold increased, and by the 1680s people were demanding 22 shillings per guinea instead of the official 20. By 1700 the price had risen even further to 30 shillings, so a guinea was effectively worth one and a half pounds. (This is the problem with basing the value of your currency on a tradeable commodity like gold: its value fluctuates with supply and demand.)During the early 18th century the price of gold fell back again to its 1680s levels. In 1717, King George I fixed the exchange rate between gold and silver coins by decree, at the then-current market value of 21 shillings to the guinea. (That also meant that the half-guinea became fixed at ten and a half shillings, or 10/6.)In other words, after 1717 there was a coin worth one pound plus one shilling (21 shillings or 252 pennies), but no coin worth exactly one pound. The sovereign was not in circulation in the 18th century: it was introduced in 1817.Since a guinea was worth 5% more than a pound, it became a sign of conspicuous consumption to price high-status items such as clothing and jewellery in guineas rather than pounds. A middle class naval officer might buy his uniform for five pounds; the tailor next door catering to a more aristocratic clientele might sell the same uniform for five guineas, because his customers were wealthy enough to ignore the 5% mark-up, and wanted people to know it. Similarly, a carpenter might quote his prices in pounds, but a lawyer would quote his fees in guineas.Occasionally the mark-up was not done purely for status. An auction house might sell an item on behalf of a client for 10 guineas, but pass on a payment of 10 pounds to the seller; the missing 10 shillings was their 5% commission.Several designs of guinea were made. One design was similar to that of the lower-value coins with the four shields, though they were often separated by sceptres as well. An alternative minted in certain years had a single large shield with the royal arms displayed. Guineas were about the size of a modern £2 coin, but thinner and closer in weight to a £1 coin. Weight around 8 g, diameter around 28 mm.It should be noted that with the exception of the penny, threepence and fourpence coins, none of the coins had their value shown anywhere: and the design of almost all the coins was also very similar. People had to tell them apart primarily by material, weight and size, not by looking at what was on the coin.In addition to the official government coins produced by the Royal Mint, it was quite common in the 18th century for private institutions to produce their own tokens, which could be used in place of coins in trading with them. There was a growing problem with coin shortages in Britain: the government minted relatively few coins due to shortages of precious metals, while those that were in circulation were often clipped (trimming off the edges of coins to shave off a small amount of gold or silver: this was highly illegal, but also common) or counterfeited.People who were lucky enough to receive a genuine, full weight coin as payment or wages were often reluctant to offer it back out in payment themselves, and instead hoarded it: meaning that the amount of non-fake and non-underweight coins in circulation declined further. Making matters worse, the industrial revolution of the later 18th century resulted in millions of people moving into the cities and taking paid jobs for wages, instead of working on the family farm. Those wages had to be paid in coinage, which was becoming increasingly rare.In 1787, a mining company based in Anglesey in Wales began minting its own copper coinage, using the metal produced in its mine, and used it to pay its workers. The idea caught on rapidly across the country; before long there were millions of such tokens in circulation, in thousands of different designs. The industrialist Matthew Boulton built a factory in Birmingham capable of stamping out over 600 tokens every minute, using the revolutionary new technology of steam power. Most of these tokens were copper and valued at half a penny.These copper tokens were occasionally used to spread political messages as well as act as currency. Some became collectors’ items as soon as they were issued.Eventually, in 1797, the government was spurred into action and agreed to put large numbers of low-denomination coins into circulation itself. Boulton's factory was given the contract to make them. The reappearance of official state-backed currency led to a decline in the use of the private coins, and eventually (in 1817) it was made illegal to produce them.Finally, banknotes. The banking industry in England developed greatly in the 16th and 17th centuries as an offshoot of the goldsmiths' trade. Goldsmiths made jewellery and ornaments out of precious metals, which meant that their workshops usually had large quantities of highly valuable and highly stealable materials lying around. To protect them they invested heavily in security: vaults, locks, bars and guards. But then, some goldsmiths hit on the idea of getting a second income by allowing private citizens to store their own valuables in their vaults. To a wealthy gentleman, it was much more attractive and safer to keep your stock of guineas in a goldsmith's vault than hiding them under your bed, even if the goldsmith charged you a small fee to do so. Before long, many goldsmiths were making more money from acting as bankers and accepting deposits than they were from crafting golden jewellery.The person depositing his money with a goldsmith would receive a written receipt in return. These receipts included a set form of words, that the goldsmith "promised to pay [the individual] on demand the sum of [amount deposited]". If the depositor only wanted to withdraw part of his money, then the receipt would be amended and counter-signed to show the new amount being held.The next stage of development came when people realised that these receipts could be used instead of money in their own right. If you had £30 in the bank and needed to pay that money to someone else, then instead of going all the way to the bank to withdraw it first, why not just give them your receipt, and let them go and fetch it? In effect, the receipt became a form of currency itself.The Bank of England was set up in 1694. It was privately owned, but had a Royal Charter to act as the government's official banker and manage their loans. However, in the early days the Bank of England also acted as a conventional bank, taking on normal members of the public as customers. Initially it issued receipts to its depositors just like other banks did: these were hand-written by bank clerks, and showed the exact amount in pounds, shillings and pence deposited in the bank on the note.In 1725, the Bank of England began pre-printing its notes, with spaces for the cashier to fill in the details such as the name of the payee, the amount and the date. While some times a note might still be made out for an odd amount representing the exact quantity of money deposited, it became more common to issue them in fixed, round-numbered denominations like £20 or £50, to make it easier to use them in commercial transactions. By 1745 the Bank of England had pre-printed notes for denominations ranging from £20 up to £1000; in 1759 they issued a £10 note as well, in 1793 a £5 note, and in 1797 a £1 note. (They had been reluctant to issue low-value notes because they preferred people to use gold currency for such small transactions. The French Revolutionary Wars forced them to temporarily suspend gold payments.) These pre-printed notes were still manually signed and numbered by a Bank of England cashier; fully-printed notes did not appear until 1853. Still, they were already, in effect, a form of currency for very high-value transactions.Five pound note from 1793The Bank of England was not the only bank to issue banknotes: any private bank could do so during the 18th century, with some regulations. By 1784 there were over 100 'country banks' in England outside London. The value of a banknote issued by a country bank depended on the recipient's opinion of the bank's stability and financial trustworthiness. The Bank of England, as the government's own banker, was considered the gold standard for reliability; but unless you were in London it was not always easy to obtain Bank of England banknotes.Laws would be passed in 1826 allowing the Bank of England to open branches outside London to distribute its notes widely; in 1833 making its notes legal tender in England and Wales, and in 1844 removing the right of any bank to issue banknotes if it wasn't already doing so. As such, the circulation of banknotes in England and Wales was made much more centralised; but that was a development of the 19th century, not the 18th.

NEW “FAIR GAME Nov 21st, 2017 A page that has been up for years, I just now found out, has dissapeared from Google! I wonder how many envelopes with cash they handed out to make the third HUGE page I have on Charles Manson disappear:“There was an E-meter at the Spahn Ranch” CHARLES MANSONImage from scientology “Membership News” 1995Yes, and too numerous to all be described, here are some: (See THIS LINK for the LESSON I learned)One day US Postal Inspectors knocked on my door, seem $cientology had sent a complaint to them about "Hate Mail" which they came to investigate... I invited them in and they sat on the couch, I told them, I have a file here of every postcard and mailing Ive sent out (There were about 30 zingers in there) The two postal inspectors sat there passing each mailer to the other and after about 20 minutes they said, "This doesn't look like hate mail" and I said, "BINGO, it's not. Did they enclose a copy of my "hate mail" they are complaining about? " They said, "No".. I said, "I can''t imagine why" Can I file a complaint about $cientology wasting US Postal Inspector time?This particular postcard said: "How long would I have to send a subliminal electric current through your body while telling you things that you wanted to hear, before you became convinced that I held the secrets to the universe?2. June 2005 - Scientology's OSA operative Sylvia Stanard sent a letter to my ex offering legal aid to sue me, mentioning previous contacts, along with the usual artifice.July 18th 2005 - Scientology's Joel Phillips sent letters to my neighbors including printouts from scientology's serial character assassination website, RFW. Reply's to this effort from my neighbors:( this is was unsolicited )18 August 2005 15:18:49 -700 (PDT)"deb" [email protected]: HOW DARE YOU!To: [email protected] Joel PhillipsToday in the mail I received one of the most outrageous letters that I have ever read. You call yourself Religious Freedom Watch? As in EVERYONE is FREE to subscribe to and voice their religious opinions, right?Arnie is NOT a "bad guy" . His intentionss are NOT to "harm and destroy". Yes, he's a little eccentric. Have you witnessed his loving interactions with his son? Have you witnessed him single ahdedly BUILDING a beautiful addition onto a neighbor's home? Have you seen him on a daily basis as a "neighbor" for 20 years!!??? People in glass houses shouldnt throw stones dude.I notice that you are a "DOT.org". Does that mean you get government funding to spend time money and energy trashing people who dont necessarily agree with your point of view?!!? I certainly hope not.I could care less if you're a White Supermacist, Born Again or (most likely) a Scientologist. Leave the guy alone. Leave his NEIGHBORS alone! What you sent is NOT a "public service".. DO NOT SEND ME ANY MORE MAIL - EVER!!! If you do I will report it to the authorities as harrassment and take legal action.Your religion is too small for my GOD! Get a life.Name deletedand a link to The truth about the Fraud called Scientology Exposing the CON=========I posted the above to a Facebook page and received this response from Scott Gordon:"Scott Gordon: Yes - I remember this one. My OSA seniors told me to send in a complaint letter, alleging "hate mail." I relished the idea, because after all, Arnie was "attacking My religion!" (LOL! - don't you love it? - that we used to call, "being Right, down to the last ember...").But...I also went to Arnie's The truth about the Fraud called Scientology pages from time to time and remember wondering to myself, "what if some of this stuff is true? - ooh - hey this part is true!"Doubt! Oh no!It planted the seed, and started the frozen process of my own critical thinking turning back on."Comment. This one incident has doubled my hosting and domain registry costs for 11 years, cause since 2003 I've paid for TWO domains, The truth about the Fraud called Scientology and The truth about the Fraud called Scientology, with The truth about the Fraud called Scientology the site I put up until I could get back control of the The truth about the Fraud called Scientology domain from Doni Maxwell the ISP guy mentioned above who was also the registrar for the domain. What a pal....he turned out to be, for a fist full of dollars....Makes me wonder just how many other difficult to get along with "critics" may have taken a similar path....And after these admissions I feel justified to wonder out loud, about other oddities noted, as well as some people, that still make no sense to me.But, after all that I've been through - surviving recently what I can only describe as my own version of OPERATION FREAKOUT,I am grateful to still be alive.And I replied to Scott's admissions with this:Scott: THANK YOU! It takes considerable courage to admit having wronged another.... and you are outstanding cause you are the only one to come forward after the fact... and you are forgiven.Arnie LermaLermanet.com Exposing the CON since 1993I'd prefer to die speaking my mind than to live fearing to speakeSecrets are the mortarbinding bricks as lies togetherinto prisons for the mind.=========“That hatred springs more from self-contempt than from a legitimate grievance is seen in the intimate connection between hatred and a guilty conscience. There is perhaps no surer way of infecting ourselves with virulent hatred toward a person than by doing him a grave injustice. That others have a just grievance against us is a more potent reason for hating them than that we have a just grievance against them. ……Self-righteousness is a loud din raised to drown the voice of guilt within us.”Eric Hoffer, "True Believer"3. Jan 2001, retaliation after exposing photoshopped images being sent to journalistsLink at bottom is Still video pictures from the 9:30 AM August 95 RAID by members of the cult called Scientology on the home of Arnie Lerma, while US Marshals sat on my couch, members of this fake "church" search my home from basement to attic, even going through the drawers in my bedroom, - warning, desribed by cult as a "minor inconvienience", WARNING: very disturbing to see....4. Smashed car window after picket, license plate of car read XENU5. Home RAIDED by scientology under color-of-law, after an exparte hearing (I was not there to respond to their lies)A few minutes of video from the August 1995 raidI never did get my business rolodex back...This case resulted in their spending 1,740,000 dollars (Admitted by THEM in court) on me in litigation, and offering myself, Bob Penny and Lawrence Wollershiem betwen 9 and 12 million dollars for us to STFU and go away, with a 50,000 penalty if I spoke to media or did an interview... Oh and the proposed 'settlement' included "I believe $cienbtology to be a bona fide religion" (SPIT)We said no to let the cases go final... proving XENU story was real, unlike McPherson which is sealed..... or Erlich's which is sealed... or any of these settled sealed cases LINKSettled at $cientology's altar which is called MONEY.6. Oh and did you know that they dosed me with LSD?7. Karen Black legal incident (was a set up)8. FBI Terrorist Unit visit I was going to bring down the internet.. they were told by "the church"9. Deposed in Grady Ward's bankruptcy (color of law harrasment)10. My cat appeared to have been whipped by a car antenna type wire11. Charged for violation of LMT Injunction (I’m not named in it, and was found not guilty). Gal in video above was charged for sitting in their Santa Chair for a photo..12. Followed around Clearwater several occasions 13. Smelled gas at my home in Arlington during litigation, found union had been loosened...on main pipe to stove!14. Flat tires in driveway15. Contacted my clients of Lerma Audio Systems and got many of them to stop doing business with me...16. Weird incidents in my local bar.... one with a guy and one with a gal... during litigation17. Flying home in Dave T's bonanza from an anti-cult conference, he had paid to have his tanks topped off, the charge receipt was on the seat of his plane after we left an anti cult conference in Newark... turns out, over the mountains somewhere at 3AM on a dark night he looked at his gas gauges and started tapping them....seems there wasn't enough gas to get home, had to make unschedualed stop at Dullus to land to get some...18. . They use a picture of me taken on Connecticut avenue, after they got me pissed off baiting me for hours, then changed the background to kitchen like I was a dishwasher...18a. They had some guy ask me if I had spare picket sign (I always do) as I hand one to him they take a picture and then tell everyone Im a pal of some anarchist guy.. Bill White.. I never knew the fellow.19. Incident in clearwater red car two hot chicks following me and Dave Tourtzky...were too friendly20. Computer stolen in 1996 from a hotel in Chicago only two people knew where I was staying my girlfriend and Ms Greenway.21. Passed out fliers in neighborhood several times...and tried to get Arlington police spun up about me...22. Ran articles in their member publications demonizing me.24. I was informed that Mike Rinder has a copy of a plan to use a honeytrap, and run a gal in on me, dated 2007 (Don't ask, I'm not sayin)25. They used to have a web page http://Lermanet.net saying I was bad guyAnd another asking for information about my criminal activities...26. After chasing away scientology protestors in front of the French Embassey, OSA operative Sylvia Stanard said to me "After we finish running Bob Minton out of money we are coming for you"27. A scientology firm bought my best client of my business, and then stopped doing business with me. My single biggest client used to be a music store on Wilson Blvd, ALL-STAR Music He used to send me $400 a week of repair work which I would do in a day perhaps two per week Then he got an offer to buy his store, he just said 'they were 'two guys from Florida.' and it was a great offer that he could not refuse, so he sold them his business However, what is very odd, is that the shop closed up for a long time, then reopened months later as an ice-cream shop? I found him sometime later managing an Egghead. As if he signed an agreement not to reenter the music business. and he *still* wont talk about it the deal...28 . They rented a house across the street for a couple of YEARS....I was in denial... until he moved out and I looked in HIS dumpster - there, a stack of high tech surveillance video stuff, all with the hard drives removed29. There's more but I’m sick of thinking about it... and this is nothing to what they put Bob Minton through...30. Inserted language prohibiting any financial support for my efforts in several cases settlement agreement where large sums of money were paid for silence. Myself and a couple of others were mentioned by name. A Conspiracy for Silence31. In 1997 The head of the FBI Anti-Terrorist Unit in DC came to my home after getting a report that “I was going to black out the internet” We got acquainted, and I explained the situation, and that false reports sent to law enforcement was just par for the course. Later in a follow up telephone call the agent said “We believe the report came from “the church”.32... 1996 - Got subpeona'd as an associate of Mr Grady "If DM can attend deposition dressed as Admiral Farragut, Kieth Henson should attend dressed as Bozo the Clown" Ward for a deposition , which ended quickly after starting:They had set up a camera in one of their Lawyer's offices (Sinclair) in Alexandria..DEPOSITION STARTSLawyer Rosen asked: Mr Lerma, why do you continue to say bad things about the Church of Scientology???Lerma: Mr Rosen, in your question, are you referring to the international psychopolitical terrorist organization running a rapidly shrinking but still brisk fraud upon innocent citizens worldwide dba scientology and related entities and front groups???Rosen (Face gets red) said (acting angry) (waving arms around) : Mr. Lerma, you can't describe the CHURCH OF SCIENTOLOGY that way.Lerma: Mr Rosen are trying to trick me into committing perjury on your behalf?Rosen: This deposition is OVER.THE END.I wish they would release that video they made.33: My old website was Lermanet.com, they put up one for Lermanet.org, here is ONE page Image from their own Webpage, now gone:There are many more, you should ask Mike Rinder or Marty Rathbun… they know.Thanks for reading,Arnie LermaMore by Arnie on Quora HERE and HEREAnd here is an interview I did, if you’d like to hear it from me:Outline for FRAUD Indictment (NEW, 22 July 2017)

Key Features of Budget 2016-2017INTRODUCTIONGrowth of Economy accelerated to 7.6% in 2015-16.India hailed as a ‘bright spot’ amidst a slowing global economy by IMF.Robust growth achieved despite very unfavourable global conditionsand two consecutive years shortfall in monsoon by 13%Foreign exchange reserves touched highest ever level of about 350 billion US dollars.Despite increased devolution to States by 55% as a result of the 14thFinance Commission award, plan expenditure increased at RE stage in2015-16 – in contrast to earlier years.CHALLENGES IN 2016-17Risks of further global slowdown and turbulence.Additional fiscal burden due to 7th Central Pay Commissionrecommendations and OROP.ROADMAP & PRIORITIES'Transform India' to have a significant impact on economy and lives ofpeople.Government to focus on –ensuring macro-economic stability and prudent fiscalmanagement.boosting on domestic demandcontinuing with the pace of economic reforms and policyinitiatives to change the lives of our people for the better.Focus on enhancing expenditure in priority areas of - farm and ruralsector, social sector, infrastructure sector employment generation andrecapitalisation of the banks.Focus on Vulnerable sections through:Pradhan Mantri Fasal Bima YojanaNew health insurance scheme to protect against hospitalisationexpenditurefacility of cooking gas connection for BPL familiesContinue with the ongoing reform programme and ensure passage ofthe Goods and Service Tax bill and Insolvency and Bankruptcy lawUndertake important reforms by:giving a statutory backing to AADHAR platform to ensure benefits reach the deserving.freeing the transport sector from constraints and restrictionsincentivising gas discovery and exploration by providingcalibrated marketing freedomenactment of a comprehensive law to deal with resolution offinancial firmsprovide legal framework for dispute resolution andre-negotiations in PPP projects and public utility contractsundertake important banking sector reforms and public listing ofgeneral insurance companies undertake significant changes in FDIpolicy.AGRICULTURE AND FARMERS’ WELFAREAllocation for Agriculture and Farmers’ welfare is ₹ 35,984 crore‘Pradhan Mantri Krishi Sinchai Yojana’ to be implemented in missionmode. 28.5 lakh hectares will be brought under irrigation.Implementation of 89 irrigation projects under AIBP, which arelanguishing for a long time, will be fast trackedA dedicated Long Term Irrigation Fund will be created in NABARD withan initial corpus of about ₹ 20,000 croreProgramme for sustainable management of ground water resourceswith an estimated cost of ₹ 6,000 crore will be implemented through multilateral funding5 lakh farm ponds and dug wells in rain fed areas and 10 lakh compostpits for production of organic manure will be taken up under MGNREGASoil Health Card scheme will cover all 14 crore farm holdings by March2017.2,000 model retail outlets of Fertilizer companies will be provided withsoil and seed testing facilities during the next three yearsPromote organic farming through ‘Parmparagat Krishi Vikas Yojana’ and 'Organic Value Chain Development in North East Region'.Unified Agricultural Marketing ePlatform to provide a common e- market platform for wholesale marketsAllocation under Pradhan Mantri Gram Sadak Yojana increased to `19,000 crore. Will connect remaining 65,000 eligible habitations by2019.To reduce the burden of loan repayment on farmers, a provision of ₹15,000 crore has been made in the BE 2016-17 towards interestsubventionAllocation under Prime Minister Fasal Bima Yojana ₹ 5,500 crore.850 crore for four dairying projects - ‘Pashudhan Sanjivani’, ‘NakulSwasthya Patra’, ‘E-Pashudhan Haat’ and National Genomic Centre forindigenous breedsRURAL SECTORAllocation for rural sector - ₹ 87,765 crore.₹ 2.87 lakh crore will be given as Grant in Aid to Gram Panchayats andMunicipalities as per the recommendations of the 14th FinanceCommissionEvery block under drought and rural distress will be taken up as anintensive Block under the Deen Dayal Antyodaya MissionA sum of ₹ 38,500 crore allocated for MGNREGS.300 Rurban Clusters will be developed under the Shyama Prasad Mukherjee Rurban Mission100% village electrification by 1st May, 2018.District Level Committees under Chairmanship of senior most Lok SabhaMP from the district for monitoring and implementation of designatedCentral Sector and Centrally Sponsored Schemes.Priority allocation from Centrally Sponsored Schemes to be made toreward villages that have become free from open defecation.A new Digital Literacy Mission Scheme for rural India to cover around 6 crore additional household within the next 3 years.National Land Record Modernisation Programme has been revamped.New scheme Rashtriya Gram Swaraj Abhiyan proposed with allocationof ₹ 655 crore.SOCIAL SECTOR INCLUDING HEALTH CAREAllocation for social sector including education and health care –₹1,51,581 crore.₹ 2,000 crore allocated for initial cost of providing LPG connections toBPL families.New health protection scheme will provide health cover up to ` Onelakh per family. For senior citizens an additional top-up package up to `30,000 will be provided.3,000 Stores under Prime Minister’s Jan Aushadhi Yojana will beopened during 2016-17.‘National Dialysis Services Programme’ to be started under National Health Mission through PPP mode“Stand Up India Scheme” to facilitate at least two projects per bankbranch. This will benefit at least 2.5 lakh entrepreneurs.National Scheduled Caste and Scheduled Tribe Hub to be set up inpartnership with industry associationsAllocation of ₹ 100 crore each for celebrating the Birth Centenary ofPandit Deen Dayal Upadhyay and the 350th Birth Anniversary of GuruGobind Singh.EDUCATION, SKILLS AND JOB CREATION62 new Navodaya Vidyalayas will be openedSarva Shiksha Abhiyan to increasing focus on quality of educationRegulatory architecture to be provided to ten public and ten privateinstitutions to emerge as world-class Teaching and Research InstitutionsHigher Education Financing Agency to be set-up with initial capital baseof ₹ 1000 CroresDigital Depository for School Leaving Certificates, College Degrees,Academic Awards and Mark sheets to be set-up.SKILL DEVELOPMENTAllocation for skill development – ₹ 1804. crore.1500 Multi Skill Training Institutes to be set-up.National Board for Skill Development Certification to be setup inpartnership with the industry and academiaEntrepreneurship Education and Training through Massive Open OnlineCoursesJOB CREATIONGoI will pay contribution of 8.33% for of all new employees enrolling inEPFO for the first three years of their employment. Budget provision of₹ 1000 crore for this scheme.Deduction under Section 80JJAA of the Income Tax Act will be availableto all assesses who are subject to statutory audit under the Act100 Model Career Centres to operational by the end of 2016-17 underNational Career Service.Model Shops and Establishments Bill to be circulated to States.INFRASTRUCTURE AND INVESTMENTTotal investment in the road sector, including PMGSY allocation, wouldbe ₹ 97,000 crore during 2016-17.India’s highest ever kilometres of new highways were awarded in 2015.To approve nearly 10,000 kms of National Highways in 2016-17.Allocation of ₹ 55,000 crore in the Budget for Roads. Additional `15,000 crore to be raised by NHAI through bonds.Total outlay for infrastructure - ₹ 2,21,246 crore.Amendments to be made in Motor Vehicles Act to open up the roadtransport sector in the passenger segmentAction plan for revival of unserved and underserved airports to bedrawn up in partnership with State Governments.To provide calibrated marketing freedom in order to incentivise gasproduction from deep-water, ultra deep-water and high pressure-hightemperature areasComprehensive plan, spanning next 15 to 20 years, to augment theinvestment in nuclear power generation to be drawn up.Steps to re-vitalise PPPs:Public Utility (Resolution of Disputes) Bill will be introduced during2016-17Guidelines for renegotiation of PPP Concession Agreements will beissuedNew credit rating system for infrastructure projects to beintroducedReforms in FDI policy in the areas of Insurance and Pension, AssetReconstruction Companies, Stock Exchanges.100% FDI to be allowed through FIPB route in marketing of foodproducts produced and manufactured in India.A new policy for management of Government investment in PublicSector Enterprises, including disinvestment and strategic sale, approved.FINANCIAL SECTOR REFORMSA comprehensive Code on Resolution of Financial Firms to beintroduced.Statutory basis for a Monetary Policy framework and a Monetary PolicyCommittee through the Finance Bill 2016.A Financial Data Management Centre to be set up.RBI to facilitate retail participation in Government securities.New derivative products will be developed by SEBI in the CommodityDerivatives market.Amendments in the SARFAESI Act 2002 to enable the sponsor of an ARCto hold up to 100% stake in the ARC and permit non institutionalinvestors to invest in Securitization Receipts.Comprehensive Central Legislation to be bought to deal with themenace of illicit deposit taking schemes.Increasing members and benches of the Securities Appellate Tribunal.Allocation of ₹ 25,000 crore towards recapitalisation of Public SectorBanks.Target of amount sanctioned under Pradhan Mantri Mudra Yojanaincreased to ₹ 1,80,000 crore.General Insurance Companies owned by the Government to be listed inthe stock exchanges.GOVERNANCE AND EASE OF DOING BUSINESSA Task Force has been constituted for rationalisation of human resources in various Ministries.Comprehensive review and rationalisation of Autonomous Bodies.Bill for Targeted Delivery of Financial and Other Subsidies, Benefits and Services by using the Aadhar framework to be introduced.Introduce DBT on pilot basis for fertilizer.Automation facilities will be provided in 3 lakh fair price shops byMarch 2017.Amendments in Companies Act to improve enabling environment for start-ups.Price Stabilisation Fund with a corpus of ₹ 900 crore to help maintainstable prices of Pulses.“Ek Bharat Shreshtha Bharat” programme will be launched to linkStates and Districts in an annual programme that connects peoplethrough exchanges in areas of language, trade, culture, travel andtourism.FISCAL DISCIPLINEFiscal deficit in RE 2015-16 and BE 2016-17 retained at 3.9% and 3.5%.Revenue Deficit target from 2.8% to 2.5% in RE 2015-16Total expenditure projected at ₹ 19.78 lakh crorePlan expenditure pegged at ₹ 5.50 lakh crore under Plan, increase of15.3%Non-Plan expenditure kept at ₹ 14.28 lakh croresSpecial emphasis to sectors such as agriculture, irrigation, social sectorincluding health, women and child development, welfare of ScheduledCastes and Scheduled Tribes, minorities, infrastructure.Mobilisation of additional finances to the extent of ₹ 31,300 crore byNHAI, PFC, REC, IREDA, NABARD and Inland Water Authority by raisingBonds.Plan / Non-Plan classification to be done away with from 2017-18.Every new scheme sanctioned will have a sunset date and outcomereview.Rationalised and restructured more than 1500 Central Plan Schemesinto about 300 Central Sector and 30 Centrally Sponsored Schemes.Committee to review the implementation of the FRBM Act.RELIEF TO SMALL TAX PAYERSRaise the ceiling of tax rebate under section 87A from ₹2000 to ₹5000to lessen tax burden on individuals with income upto `5 laks.Increase the limit of deduction of rent paid under section 80GG from₹24000 per annum to ₹60000, to provide relief to those who live inrented houses.BOOST EMPLOYMENT AND GROWTHIncrease the turnover limit under Presumptive taxation scheme undersection 44AD of the Income Tax Act to ₹ 2 crores to bring big relief to alarge number of assessees in the MSME category.Extend the presumptive taxation scheme with profit deemed to be 50%,to professionals with gross receipts up to ₹50 lakh.Phasing out deduction under Income Tax:Accelerated depreciation wherever provided in IT Act will belimited to maximum 40% from 1.4.2017Benefit of deductions for Research would be limited to 150% from1.4.2017 and 100% from 1.4.2020Benefit of section 10AA to new SEZ units will be available to thoseunits which commence activity before 31.3.2020.The weighted deduction under section 35CCD for skill developmentwill continue up to 1.4.2020Corporate Tax rate proposals:New manufacturing companies incorporated on or after 1.3.2016to be given an option to be taxed at 25% + surcharge and cessprovided they do not claim profit linked or investment linkeddeductions and do not avail of investment allowance andaccelerated depreciation.Lower the corporate tax rate for the next financial year forrelatively small enterprises i.e companies with turnover notexceeding ₹ 5 crore (in the financial year ending March 2015), to29% plus surcharge and cess.100% deduction of profits for 3 out of 5 years for startups setup during April, 2016 to March, 2019. MAT will apply in such cases.10% rate of tax on income from worldwide exploitation of patentsdeveloped and registered in India by a resident.Complete pass through of income-tax to securitization trusts includingtrusts of ARCs. Securitisation trusts required to deduct tax at source.Period for getting benefit of long term capital gain regime in case ofunlisted companies is proposed to be reduced from three to two years.Non-banking financial companies shall be eligible for deduction to theextent of 5% of its income in respect of provision for bad and doubtfuldebts. .Determination of residency of foreign company on the basis of Place ofEffective Management (POEM) is proposed to be deferred by one year.Commitment to implement General Anti Avoidance Rules (GAAR) from1.4.2017.Exemption of service tax on services provided under Deen DayalUpadhyay Grameen Kaushalya Yojana and services provided byAssessing Bodies empanelled by Ministry of Skill Development &Entrepreneurship.Exemption of Service tax on general insurance services provided under‘Niramaya’ Health Insurance Scheme launched by National Trust for theWelfare of Persons with Autism, Cerebral Palsy, Mental Retardation andMultiple Disability.Basic custom and excise duty on refrigerated containers reduced to 5%and 6%.MAKE IN INDIAChanges in customs and excise duty rates on certain inputs to reducecosts and improve competitiveness of domestic industry in sectors likeInformation technology hardware, capital goods, defence production,textiles, mineral fuels & mineral oils, chemicals & petrochemicals,paper, paperboard & newsprint, Maintenance repair and overhauling[MRO] of aircrafts and ship repair.MOVING TOWARDS A PENSIONED SOCIETYWithdrawal up to 40% of the corpus at the time of retirement to be taxexempt in the case of National Pension Scheme (NPS). Annuity fundwhich goes to legal heir will not be taxable.In case of superannuation funds and recognized provident funds,including EPF, the same norm of 40% of corpus to be tax free will applyin respect of corpus created out of contributions made on or from1.4.2016.Limit for contribution of employer in recognized Provident andSuperannuation Fund of ₹ 1.5 lakh per annum for taking tax benefit. Exemption from service tax for Annuity services provided by NPS andServices provided by EPFO to employees.Reduce service tax on Single premium Annuity (Insurance) Policies from3.5% to 1.4% of the premium paid in certain cases.PROMOTING AFFORDABLE HOUSING100% deduction for profits to an undertaking in housing project for flatsupto 30 sq. metres in four metro cities and 60 sq. metres in other cities,approved during June 2016 to March 2019 and completed in threeyears. MAT to apply.Deduction for additional interest of ₹50,000 per annum for loans up to₹35 lakh sanctioned in 2016-17 for first time home buyers, wherehouse cost does not exceed ₹ 50 lakh.Distribution made out of income of SPV to the REITs and INVITs havingspecified shareholding will not be subjected to Dividend DistributionTax, in respect of dividend distributed after the specified date.Exemption from service tax on construction of affordable houses up to60 square metres under any scheme of the Central or StateGovernment including PPP Schemes.Extend excise duty exemption, presently available to Concrete Mixmanufactured at site for use in construction work to Ready MixConcrete.RESOURCE MOBILIZATION FOR AGRICULTURE, RURAL ECONOMY AND CLEAN ENVIRONMENTAdditional tax at the rate of 10% of gross amount of dividend will bepayable by the recipients receiving dividend in excess of ₹ 10 lakh perannum.Surcharge to be raised from 12% to 15% on persons, other thancompanies, firms and cooperative societies having income above ₹ 1crore.Tax to be deducted at source at the rate of 1 % on purchase of luxurycars exceeding value of ₹ 10 lakh and purchase of goods and services incash exceeding ₹ 2 lakh.Securities Transaction tax in case of ‘Options’ is proposed to beincreased from .017% to .05%.Equalization levy of 6% of gross amount for payment made to non- residents exceeding ₹1 lakh a year in case of B2B transactions.Krishi Kalyan Cess, @ 0.5% on all taxable services, w.e.f. 1 June 2016.Proceeds would be exclusively used for financing initiatives forimprovement of agriculture and welfare of farmers. Input tax credit ofthis cess will be available for payment of this cess.Infrastructure cess, of 1% on small petrol, LPG, CNG cars, 2.5% on dieselcars of certain capacity and 4% on other higher engine capacity vehicles and SUVs. No credit of this cess will be available nor credit of any othertax or duty be utilized for paying this cess.Excise duty of ‘1% without input tax credit or 12.5% with input taxcredit’ on articles of jewellery [excluding silver jewellery, other thanstudded with diamonds and some other precious stones], with a higherexemption and eligibility limits of ₹6 crores and ₹12 croresrespectively.Excise on readymade garments with retail price of ₹1000 or moreraised to 2% without input tax credit or 12.5% with input tax credit.‘Clean Energy Cess’ levied on coal, lignite and peat renamed to ‘CleanEnvironment Cess’ and rate increased from ₹200 per tonne to ₹400 pertonne.Excise duties on various tobacco products other than beedi raised byabout 10 to 15%.Assignment of right to use the spectrum and its transfers has beendeducted as a service leviable to service tax and not sale of intangiblegoods.PROVIDING CERTAINITY IN TAXATIONCommitted to providing a stable and predictable taxation regime andreduce black money.Domestic taxpayers can declare undisclosed income or such incomerepresented in the form of any asset by paying tax at 30%, andsurcharge at 7.5% and penalty at 7.5%, which is a total of 45% of theundisclosed income. Declarants will have immunity from prosecution.Surcharge levied at 7.5% of undisclosed income will be called KrishiKalyan surcharge to be used for agriculture and rural economy.New Dispute Resolution Scheme to be introduced. No penalty inrespect of cases with disputed tax up to ₹10 lakh. Cases with disputedtax exceeding ₹10 lakh to be subjected to 25% of the minimum of theimposable penalty. Any pending appeal against a penalty order can also be settled by paying 25% of the minimum of the imposable penalty andtax interest on quantum addition.High Level Committee chaired by Revenue Secretary to oversee freshcases where assessing officer applies the retrospective amendment.One-time scheme of Dispute Resolution for ongoing cases underretrospective amendment.Penalty rates to be 50% of tax in case of under reporting of income and200% of tax where there is misreporting of facts.Disallowance will be limited to 1% of the average monthly value ofinvestments yielding exempt income, but not exceeding the actualexpenditure claimed under rule 8D of Section 14A of Income Tax Act.Time limit of one year for disposing petitions of the tax payers seekingwaiver of interest and penalty.Mandatory for the assessing officer to grant stay of demand once theassesse pays 15% of the disputed demand, while the appeal is pendingbefore Commissioner of Income-tax (Appeals).Monetary limit for deciding an appeal by a single member Bench ofITAT enhanced from ₹15 lakhs to ₹50 lakhs.11 new benches of Customs, Excise and Service Tax Appellate Tribunal(CESTAT).SIMPLIFICATION AND RATIONALIZATION OF TAXES13 cesses, levied by various Ministries in which revenue collection isless than ₹50 crore in a year to be abolished.For non-residents providing alternative documents to PAN card, higherTDS not to apply.Revision of return extended to Central Excise assesses.Additional options to banking companies and financial institutions,including NBFCs, for reversal of input tax credits with respect to non- taxable services.Customs Act to provide for deferred payment of customs duties for importers and exporters with proven track record.Customs Single Window Project to be implemented at major ports andairports starting from beginning of next financial year.Increase in free baggage allowance for international passengers. Filingof baggage only for those carrying dutiable goods.TECHNOLOGY FOR ACCOUNTABILITYExpansion in the scope of e-assessments to all assessees in 7 megacities in the coming years.Interest at the rate of 9% p.a against normal rate of 6% p.a for delay ingiving effect to Appellate order beyond ninety days.‘e-Sahyog’ to be expanded to reduce compliance cost, especially forsmall taxpayers.