Jonathan Melle

Jonathan Melle
I turned 39 (2014)

Monday, July 13, 2009

New Hampshire v Massachusetts Border WAR on Taxes!

-

-

-

-
----------

The American Spectator - Political Hay
"The Tentacles of Taxachusetts"
By Daniel J. Flynn on 5.13.2009

Hard times breed harebrained schemes. This is especially true, whether one speaks of individuals, businesses, or governments, when it comes to money. As the economy continues to shrink, elected officials continue to devise ever more imaginative rackets to siphon money from the shrinking economy.

Washington, D.C. Mayor Adrian Fenty proposes a $51-a-year "streetlight user fee." A state legislator in Oregon, home to such macro microbrews as Rogues Ales and Widmer, wants to tag a $50 tax on every full barrel of beer produced in, or imported to, his state. Empire State assemblyman Felix Ortiz, perhaps the nation’s most prolific author of vice taxes, has a litany of bills before the New York state legislature imposing a $10 tax on visitors to strip clubs, a 25¢-cent tax on bottles of beer and wine, and a fatso tax on soda, sweets, and video games.

The tax schemes leave observers amazed both at the ingenuity behind them and at the idiocy in their counterproductive, killing-the-goose-that-lays-the-golden-egg mentality that primarily targets commerce. The money grab that beats all others in its outside-the-box thinking is the demand by Massachusetts that out-of-state stores collect sales taxes for the Bay State.

Last week, Massachusetts' Supreme Judicial Court heard arguments in Town Fair Tire v. Massachusetts. In the coming months, the Supreme Judicial Court will decide the issue at hand: whether Massachusetts has the right to force businesses in New Hampshire to collect Bay State sales taxes when selling items to Massachusetts residents. Given the recent vote in the Massachusetts House of Representatives to increase sales taxes by 25 percent, the impulse to dam the flood of Massachusetts shoppers into sales-tax-free New Hampshire grows stronger among Bay State officials perpetually frustrated with potential tax dollars flowing north across the border.

Town Fair Tire v. Massachusetts revolves around a tax bill presented to three New Hampshire Town Fair Tire (TFT) stores by the Massachusetts Department of Revenue. The bill stems from a Massachusetts audit of the New Hampshire stores covering the period of October 2000 to April 2003. The Bay State estimated that it lost revenue justly owed to it due to more than 300 border-crossing shoppers, and demanded that TFT -- which has numerous stores in Massachusetts as well -- pony up $108,947 in taxes, interest, and penalties.

TFT's invoices revealed customers listing Massachusetts addresses. "Based upon the evidence, and in the absence of evidence to the contrary, the [Tax] Board inferred that the vehicles owned or operated by Massachusetts residents also bore Massachusetts registration plates ('license plates') and certificates of inspection ('inspection stickers'), which provided additional evidence to TFT of the intended place of use of the tires," the state's appellate tax board judged. Massachusetts assumed that the addresses on the invoices were connected to cars with Massachusetts plates and inspection stickers, the presumed sight of which should have prompted tire technicians to alert clerks to assess a 5 percent tax upon the sale. But New Hampshire sales clerks don't even collect sales taxes for their own state's government. Could their southern neighbors really have expected them to collect sales taxes for Massachusetts?

Massachusetts' appellate tax board ruled that TFT’s stores just over the New Hampshire border should have collected sales taxes for Massachusetts because "TFT benefitted from the many services provided by the Commonwealth, including fire and police protection, road maintenance and other municipal services by virtue of its retail operations in the Commonwealth." But the "retail operations" that benefitted from such services collect and remit Massachusetts sales taxes. The case is about the practices of three Town Fair Tire stores in New Hampshire, not the twenty-five TFT locations in Massachusetts.

The "use tax" law Massachusetts cites is more than forty years old and has never been interpreted in this manner before. The onus has been on Massachusetts taxpayers, rather than out-of-state merchants, to remit the "use" tax. New Hampshire vendors, then, could not have foreseen the new interpretation of this old law. This is doubly the case given that the tires purchased in the Granite State would not be "used" in the Bay State (if at all) until after the transaction. Aside from all this, there is the Orwellian description of a tax collected at the point of sale as a "use tax." One can call a tax collected during a trade of money for goods a "use" tax. But it's still a sales tax.

Whatever one calls it, the cross-jurisdictional tax blatantly violates the U.S. Constitution. Through its commerce clause, that document ensured a massive free-trade zone that has for more than two centuries prevented interstate trade wars of the sort that Massachusetts has launched. Massachusetts, in a greedy grab for more dollars, has imperiled a key component of American prosperity.

New Hampshire has responded through a bill that forbids its businesses to share customer information with other states. The state senate passed it unanimously, a house committee unanimously referred the bill to the larger body for consideration next week, and the governor supports the measure. "I am greatly disturbed that Massachusetts has ordered a retail store in New Hampshire to collect and remit an out-of-state use tax on certain over-the-counter sales at the store's New Hampshire locations," New Hampshire Governor John Lynch explains. "We should not allow Massachusetts to turn New Hampshire businesses into tax agents for Massachusetts."

If the case seems too preposterous to pass legal muster, consider that the muster it must pass is that of the Massachusetts Supreme Judicial Court. The same body that five years ago divined a right to gay marriage in the oldest constitution in the world now considers whether to read the commerce clause out of the U.S. Constitution. The Massachusetts Supreme Judicial Court's willingness to do the former suggests that it is quite capable of doing the latter.
-
Daniel J. Flynn, the author of A Conservative History of the American Left, blogs at www.flynnfiles.com.
-
----------
-

-
Gov. John Lynch, center, signs into law a bill that saves New Hampshire businesses from collecting Massachusetts’ sales tax on purchases in New Hampshire stores. He is surrounded by state representatives and business owners during the signing ceremony at Rockingham Electric in Newington on Thursday (7/9/2009). (Scott Yates/syates@seacoastonline.com).
-

"Lynch signs bill to protect Granite State against Massachusetts tax: N.H. declines tax collection for Massachusetts"
By Dave Choate - dchoate@seacoastonline.com - July 14, 2009

NEWINGTON — Calling a Massachusetts lawsuit that could require New Hampshire businesses to collect sales taxes on goods sold here on behalf of its neighbor "outrageous," Gov. John Lynch came to the Seacoast to sign a bill into law Thursday (7/9/2009) to protect Granite State businesses from having to collect taxes for any other state.

Flanked by legislators and local business people at a ceremonial signing at Rockingham Electrical Supply Co., Lynch spoke about the protections for businesses gained in Senate Bill 5, which counters a lawsuit by state of Massachusetts. The lawsuits seeks $108,000 from Connecticut-based retailer Town Fair Tire Centers, which has locations in Seabrook and Portsmouth. Massachusetts claims these stores and others in New Hampshire failed to collect its "use" tax from customers.

The lawsuit drew sharp criticism Thursday (7/9/2009) from those in attendance in Newington. Many said New Hampshire should not have to do the tax collecting work of another state.

Portsmouth Chamber of Commerce President Doug Bates said a requirement that New Hampshire collect sales taxes for Massachusetts could hurt revenues for New Hampshire businesses, who rely on sales from out-of-staters who drive over the border to buy in "tax-free New Hampshire."

"It's one more attack on the New Hampshire advantage," he said.

Lynch called New Hampshire business- and consumer-friendly, and condemned the burden he said businesses would face from having to record the residence of customers and provide the information to out-of-state tax collectors, essentially leading to the collection of sales tax for Massachusetts.

Lynch noted that Senate Bill 5 was passed with support of a wide range of legislators and residents. He added that the fact that the bill was not submitted until partway through the current legislative session showed that it was an important issue with plenty of support among lawmakers.

"There's broad support for this bill," the governor said.

When asked about Massachusetts' response to New Hampshire's new law, Lynch said the state had recently increased its own sales tax. The Boston Globe reported in May 2009 that the increase was from 5 percent to 6.25 percent (effective 8/1/2009).

"We encourage them to continue in that direction," he said, drawing laughter from those in attendance.

State Sen. Maggie Hassan, D-Exeter, a sponsor of the bill, said the measure was needed to shield the state's right to set its own tax structure.

"This protects businesses and it protects consumers," she said.

According to the law, "The state of New Hampshire does not impose a sales tax on customers making purchases of goods and services in New Hampshire, nor on goods and services purchased by its residents out of state for use, storage, or consumption in New Hampshire."
-
Material from The Associated Press was used in this report.
-
----------
-

-
Cars, many from Massachusetts, fill the parking lot at Market Basket in Seabrook on Saturday, August 1, 2009. (Photo by Scott Yates/syates@seacoastonline.com)
-

"Seabrook, N.H. parking lots 50 percent Mass. plates"
By Gina Carbone / Portsmouth Herald, Sunday, August 2, 2009, www.bostonherald.com - Northeast

SEABROOK, N.H. — Donna Jameson isn’t happy about the 25 percent sales tax hike that went into effect Saturday in the Bay State, reports the Portsmouth Herald.

"I think it stinks," Jameson said. "It’s really awful."

But the Amesbury, Mass., resident isn’t worried for herself. As a border resident, the jump from 5 percent to 6.25 percent won’t affect her too much, since she’s been shopping in sales tax-free New Hampshire for years — including an Aug. 1 trip to the Seabrook Kohl’s.

"I’m upset for the other people who can’t do what I do," she said, including the elderly and disabled who have limited transportation options. "The older people. It’s really going to affect them."

According to the Massachusetts Senate, the tax hike will generate $633 million, with $80 million more from expanding the sales tax to alcohol purchased in grocery and package stores.

But others argue the tax will only push more shoppers to the Granite State.

"Maybe we should call this the New Hampshire economic stimulus bill," Republican state Sen. Robert L. Hedlund of Weymouth, Mass., told the Boston Globe.

Parking lots for the larger stores off Route 1 in Seabrook were just about 50/50 between Mass. and N.H. plates on Saturday. Many of the shoppers, like Jameson, were border town residents who regularly drive north to save money.

"I always come here anyway," said Michelle Drolet of Amesbury, while shopping at Kohl's. "I'm p—-ed off at the tax hike, though."

"I think it'll affect a lot of people, especially in the economic slump we're in," said Geraldine Berry of Amesbury.

Joanne Meade of Holliston, Mass., stopped at Lowe's during a visit to the dog track. The tax hike "certainly will be" an issue for her family. "We're very unhappy with it. I feel bad for people who are unemployed right now."

John Cleary owns homes in West Newbury, Mass., and Wolfeboro, N.H., and regularly shops in Seabrook. But that doesn't mean the tax won't affect his life.

"It's going to," Cleary said. "It's going to be a major issue."

Jamie Brassil of Merrimac, Mass., brought her kids to the Seabrook Wal-Mart to buy diapers and bathing suits. They always shop there, so she wasn't too concerned about the tax hike affecting her. "It might," she said.

Clara and Jere Hovey of Newburyport also shop frequently at the Wal-Mart. Clara called the tax "awful." But what can they do about it? "Vote him out," Jere said. "Vote (Gov. Deval) Patrick out!"

Susan Pratt of Merrimac spent about $30 at the Lowe's in Seabrook, choosing it over the Lowe's in Methuen, Mass.

"I feel bad for the small business people," Pratt said. "There are times that I will shop at the small shops in Newburyport because I want them to stay in business." Anyone who lives close to the border is definitely going to go to New Hampshire, she said.

"The only time I shop in Massachusetts is if it's an emergency and I'm out of something," Pratt said. "All the people that I've talked to — I think people are just so tired of paying the high taxes."

----------

"Top Bay State court rebuffs cross-border tax grab"
By THE ASSOCIATED PRESS via The New Hampshire Union Leader, August 25, 2009

Boston – Massachusetts' highest court has ruled the state has no right to collect taxes from a retail chain that sold tires to Massachusetts residents in New Hampshire.

Massachusetts authorities said their case was narrowly focused, but others saw broader implications. Massachusetts recently raised its sales tax; New Hampshire has none.

The state Department of Revenue tried to collect about $109,000 in taxes from Connecticut-based Town Fair Tire Centers after a records examination found 313 invoices in the New Hampshire stores listed Massachusetts addresses for buyers.

The state said it was owed the sales tax those customers would have been charged in Massachusetts.

But the court ruled Tuesday those invoices weren't enough under state law to presume the tires were actually used in Massachusetts.

-
The text of the decision follows, with footnotes and most case citations removed for clarity:

*

TOWN FAIR TIRE CENTERS, INC. vs. COMMISSIONER OF REVENUE.

SJC-10360

APPEAL from a decision of the Appellate Tax Board.

MARSHALL, C.J.

*

We consider in this appeal whether a vendor who sells "tangible personal property" to a Massachusetts resident is obligated to collect and remit Massachusetts use tax where the customer purchases and takes delivery of the merchandise outside the Commonwealth. Following a sales and use tax audit of Town Fair Tire Centers, Inc. (Town Fair), concluding, among other things, that certain automobile tires had been sold at Town Fair's New Hampshire stores to Massachusetts residents and inferentially were installed on vehicles registered in Massachusetts, the Commissioner of Revenue (commissioner) assessed use tax and related penalties against Town Fair for failing to collect use taxes on those tire sales. Town Fair appealed to the Appellate Tax Board (board), which ruled in favor of the commissioner, finding that the automobile tires at issue were intended for use in the Commonwealth. Town Fair appealed from the board's decision ... and we transferred the case here on our own motion. Because we conclude that the applicable Massachusetts statutes do not permit the Commonwealth to assess use taxes against a vendor in circumstances such as these, we reverse.

*

1. Background. We summarize the facts found by the board, except where noted. Town Fair is a Connecticut corporation whose principal business is the retail sale and installation of automobile tires. During the "period at issue" in this matter, October 1, 2000, to April 30, 2003, Town Fair operated sixty stores in New England, including eighteen stores in Massachusetts and three stores in New Hampshire. Town Fair collected and remitted Massachusetts sales tax on tire sales at its Massachusetts stores, as well as sales tax on tire sales at its stores located in those other States that impose a sales tax. It did not collect Massachusetts use tax in connection with the sale of tires at its stores outside Massachusetts.

In 2003, an auditor with the Department of Revenue (department) commenced a sales and use tax audit of Town Fair for the period at issue. By agreement with Town Fair, the auditor utilized a "block sampling" method, selecting a single month, September, 2002, for review. The auditor's examination of records from, inter alia, Town Fair's three New Hampshire stores for that month identified 313 invoices in which the invoice listed a Massachusetts address beneath the name of the purchaser. Many -- but not all -- of the invoices listed a Massachusetts telephone number, and certain purchasers who paid by check provided a Massachusetts driver's license. The invoices included the vehicle make and model, but there was no information regarding the State of registration, license plate number, or inspection sticker information of the vehicles. There is no evidence that any of the tires sold in the 313 transactions under review were actually stored or used in Massachusetts, the board made no such finding, and the commissioner does not argue otherwise.

Based on the 313 invoices listing a Massachusetts address, the auditor identified the sale in each case as having been made to a Massachusetts resident and, "[c]oncluding" (in the board's words) that those purchasers "would use the tires installed on their vehicles in the Commonwealth" (emphasis added), the auditor determined that Town Fair should have collected and remitted Massachusetts use tax for the 313 sales. The commissioner subsequently assessed Town Fair approximately $108,947 of uncollected use taxes based on those sales. Town Fair applied for an abatement, which the commissioner denied. Town Fair then appealed to the board ... which affirmed the commissioner. The board found "[b]ased upon the Massachusetts addresses, telephone numbers and driver's license information contained in the record" that the tires sold by Town Fair in the pertinent transactions "were installed on vehicles owned or operated by Massachusetts residents." Based on the same evidence, and "the absence of evidence to the contrary," the board "inferred" that the vehicles "also bore Massachusetts registration plates ('license plates') and certificates of inspection." From this, the board "found" that the sales at issue "were sales of tangible personal property to be stored, used or consumed in Massachusetts" (emphasis added), and held that the commissioner "properly assessed" Town Fair for use tax in connection with those sales. We now turn to the merits.

*

2. Discussion. a. Standard of review. The decision of the board interpreting a statute "will not be reversed or modified if it is based on a correct application of the law and if it is based on substantial evidence." "We review questions of statutory interpretation de novo ... giving 'substantial deference to a reasonable interpretation of a statute by the administrative agency charged with its administration enforcement.' " "[P]rinciples of deference" are not, however, "principles of abdication," and an incorrect interpretation of a statute by an administrative agency is entitled to no deference.The duty of statutory interpretation rests ultimately with the courts. In our judgment the board has interpreted the statutes at issue in a manner that cannot be sustained.

*

b. Statutory framework. The use tax and the sales tax "are complementary components of our tax system, created to 'reach all transactions, except those expressly exempted, in which tangible personal property is sold inside or outside the Commonwealth for storage, use, or other consumption within the Commonwealth.' " The use tax is governed by the provisions in G.L. c. 64I. Section 2 of that chapter imposed an excise tax, at the rate of five per cent of the sales price, "upon the storage, use or other consumption in the commonwealth " of tangible personal property that is "purchased ... for storage, use or other consumption within the commonwealth " (emphasis added). Liability to pay the use tax generally falls on the purchaser who uses the property subject to the tax. Purchasers may, however, offset against such liability any tax paid on that property to a vendor under the laws of another State.

At issue here is the application of G.L. c. 64I, § 4, which concerns a vendor's obligation to collect use tax where such a tax is imposed under G.L. c. 64I, § 2. Vendors "engaged in business in the commonwealth" who sell tangible personal property or services "for storage, use or other consumption in the commonwealth" are required to collect the tax from the purchaser and give the purchaser a receipt, unless the "storage, use, or other consumption" is not "taxable" at the time of sale, in which case vendors are required to collect the tax when storage, use, or other consumption "becomes taxable." Where a vendor is required to collect use tax and fails to do so, the tax is "owed by the vendor to the commonwealth."

*

c. Application of G.L. c. 64I. In upholding the commissioner, the board noted Town Fair's "numerous arguments as to why the transactions at issue did not come within the scope of the statute," but concluded that "those arguments were based on a misinterpretation of the relevant law." Town Fair counters that a vendor's liability for use tax under G.L. c. 64I, § 4, "does not arise in connection with an out-of-State sale merely by virtue of the purchaser's intending to store, use or consume merchandise in Massachusetts," as the board held (emphasis added). Rather, a vendor is liable for use tax under G.L. c. 64I, § 4, only if the tires "were actually stored, used or consumed in Massachusetts." We agree. It is axiomatic that a use tax must be paid by a purchaser (or collected by a vendor) only if a tax is due. See G.L. c. 64I, § 2 (defining when use tax is imposed). Thus, G.L. c. 64I, § 4, imposes no obligation on a vendor to collect use tax unless and until the "storage, use or consumption of tangible personal property" occurs in Massachusetts, either at the time of sale or at some later point. There is no evidence that the tires sold by Town Fair were actually stored, used, or consumed in Massachusetts, and the board did not make such a finding. Because the statute is unambiguous, we "follow the ordinary meaning of the words."

The board acknowledged that there was no evidence of actual use of the tires within the Commonwealth. In order to bring the tire sales within the scope of the use tax statutes, the board first "found" that the sales were to Massachusetts residents because of the Massachusetts residence and telephone information listed on the invoices. It then viewed the evidence "against the backdrop of motor vehicle registration and operation requirements of the Commonwealth," and "inferred" that the tires were installed on vehicles that "bore Massachusetts license plates and inspection stickers." From this the board reasoned that evidence of actual use or storage in Massachusetts is not required because, in the board's words, "the liability for the [use] tax arises at the time of the purchase if the purchaser's intent is to use the property in the Commonwealth" and "the use tax is properly imposed if the purchaser intended to use the tires in the Commonwealth at the time of purchase" (emphasis added). The board's conclusion is untenable. It is not supported by the language of the statute. Use in the Commonwealth is a necessary prerequisite.

For her part, the commissioner acknowledges that "intent" to use the goods in Massachusetts is not sufficient to trigger the use tax. In her view, "compelling circumstantial evidence" that the tires were sold to Massachusetts residents and installed on vehicles registered in Massachusetts leads, in her words, "to the presumption" that the tires "indeed were used in Massachusetts." Her argument fails. The Legislature has specified with particularity the circumstances in which "for use in the Commonwealth" permissibly may be presumed. See G.L. c. 64I, § 8 (a ) (presumption that sale is "for storage, use or other consumption" in Massachusetts arises where tangible personal property is sold "for delivery in the commonwealth"); G.L. c. 64I, § 8 (f ) (presumption that personal property shipped or brought into Commonwealth within six months of purchase is purchased "for storage, use or other consumption in the commonwealth"). There is no Massachusetts statutory presumption of use in the Commonwealth where personal property is sold to a Massachusetts resident outside the Commonwealth, even where the goods purchased out of State may be affixed to property registered in Massachusetts. We will not recognize a presumption that the Legislature has not established.

The absence of a statutory presumption that a vendor's knowledge that a purchaser is a resident of Massachusetts will permit a finding that the goods purchased out of State were purchased "for" use in Massachusetts and actually used in the Commonwealth is particularly significant because Legislatures in other States have enacted just such a presumption. The Legislature may, of course, enact such a presumption, but in the absence of any such statutory authorization, it is error to rely on a presumption that tires sold to a Massachusetts resident outside the Commonwealth were actually used in the Commonwealth. And the principles of interpretation of tax statutes preclude us from "engrafting such language on the statute as written."

Decision of the Appellate Tax Board reversed.

-
READERS' COMMENTS:

I loved this story when it first broke. Mass won't reign in their spending and they won't admit that their entitlement programs are killing the state. No, instead they go through all the trouble, and money to go after this one company and their customers. Absolutely amazing.
- Craig, Manchester

I have to say, Mass can blame itself for this entire mess. There is no sales tax in New Hampshire. Period. So if goods are purchased here we are under no obligation to collect YOUR taxes. What? Is Dumbell Patrick going to post a guard at the Mass/NH border and insepct all the vehicles for any goods purchased in NH? And tax any "suspect" goods?

Yikes. Maybe I shouldn't have given them any ideas.
- Alison, Manchester

Gov.Patrick is out of control. This whole case is a waste of tax payers money. A ten year old could predict the outcome. This is just another reason to vote him out of office. He has no chance of winning this time.
- James, Boston

In response to Melissa; Yes if there was more proof that the tires were going to be used in MA Town Fair Tire would be required to collect the taxes. It's pretty typical that NH stores collect taxes on items sold when they are delievered to MA or ME (where they also have a sales tax), but trying to tax tires is ridiculous! How is this any different from them trying to tax clothes that people buy in NH, or anything else. I'm just glad I live in NH.
- Mike, Manchester NH

The ruling is hilarious. NH "won" not because the tax was unconstitutional according to article I, but because the receipts do not constitute proof of where the tires will be used. isn't the mere fact of residency in MA enough to assume that the tires will be used in MA? If not what is a person doing with their car registered in MA?

Don't worry, the country will continue to ignore the constitution and very principles that help define the United States. We even have a supreme court justice who has no position on whether or not an individual has the right to self defense. I do not mean with a firearm, merely the right to defend oneself from harm.

Will this country right it self peacefully or will it take a second civil war to restore the constitution, fiscal responsibility and self accountability?
- Michael Layon, Derry

Mass law already requires Mass Subjects to include purchases made out of state on their tax forms! Thankfully their court system agrees that it isn't New Hampshire businesses responsibility to be their arm of the tax man!

And since MA just raise their taxes, I hope more people come to New Hampshire to support our state and that our legislatures don't decide to take advantage of it by enacting an(other) unconstitutional tax.
- Jay, Manchester

I work in Mass and figure I have paid thousands in sales tax to their businesses during this time, who do I sue to get that money back?
- Dan, Rindge NH

I hope that our tax and spend liberal comrads here in NH will take note that out of state people come here to buy things because there is no sales tax and keep a sales tax out of NH.
- Rob, Manchester

Wow...some common sense finally prevails. Had they ruled in favor of the Dept of Revenue, would that mean I could file to get past sales taxes that I paid in MA returned? The scary thing is the court stated the invoices were insufficient proof of usage in MA. Are they saying that if there was more proof then the DOR could demand the money? Yikes! I am so glad I live in NH.
- Melissa, Manchester

Ahhhh Mass again not happy with just taxing their own state now lets see who we can get to pay us too! Stay in your own back yard and be happy you have that!
- Cheryl, Manchester,NH

----------
-


-
www.bostonherald.com/galleries/index.php?gallery_id=791
-

"Taxpayers win one"
By Boston Herald Editorial Staff, Wednesday, August 26, 2009, www.bostonherald.com - Editorials

Let the border wars begin!

Yes, the state’s highest court yesterday gave Massachusetts taxpayers a reprieve from state efforts to collect taxes on items bought in New Hampshire. But it may not last long.

This could just be one small taxpayer victory in a much larger war.

The Supreme Judicial Court in a unanimous ruling found the state Department of Revenue could not collect some $109,000 in “use” taxes - the equivalent of a sales tax - from the Town Fair Tire Co. for purchases made by Massachusetts residents in its New Hampshire stores (the Connecticut-based firm has stores in all three states).

It was surely no secret that had the decision gone the other way that all those big box stores just over the border in New Hampshire - Sears, Costco, Best Buy - would have been next on Revenue’s list.

Yes, first they came for our tires, then our toasters.

But the court decision was also rather narrowly decided - on the state statute, not the broader issue of whether the effort to impose cross-border taxes was a violation of the U.S. Constitution’s commerce clause.

In fact, the SJC told the Legislature exactly how to fix the state law - as the decision noted, other states have already done. And the potential loss of sales tax revenue could run to well over $100 million.

Meanwhile, of course, New Hampshire has already approved a law that shields its retailers from having to collect or share information about purchases made by out-of-staters.

So the Massachusetts Legislature, which seems intent on squeezing every last penny out of Bay State taxpayers, can indeed “fix” the law. But lawmakers would do so at their own political peril (not that that’s ever stopped them before) - and set the stage for the inevitable return of the issue to the courts.

Even they couldn’t be that stupid - or greedy.

----------

"Tyrannachusetts: An illegal tax grab"
NH Union Leader, Editorial, 8/30/2009

Thank God for state borders and sober judges.

Massachuetts tax collectors have been so hungry for revenue that they spent the last six years attempting to violate state law to get it. Last week they failed after the Massachusetts Supreme Judicial Court read the applicable statutes and said to the tax man, "Ummm. No."

With a bogus argument that twisted the clear meaning of plainly worded statutes, the Massachusetts Department of Revenue began in 2003 to try to turn three Town Fair Tire stores in New Hampshire into revenue agents for the commonwealth. The department determined that the New Hampshire stores must collect and remit the Massachusetts sales tax any time their employees sold tires to a Massachusetts resident.

But the statute authorized no such thing. In fact, the law clearly states that only vendors "in the commonwealth and making sales of tangible personal property or services for storage, use or other consumption in the commonwealth" must collect the sales tax at the time of the transaction. For sales outside the commonwealth, the law states: "The excise shall be paid by the taxpayer."

The Department of Revenue tried to argue that New Hampshire vendors had to collect and remit the use tax because the use of the tires within the Bay State could be "inferred." It then threw in a backup claim that "the liability for the [use] tax arises at the time of the purchase if the purchaser's intent is to use the property in the Commonwealth" (emphasis added).

The Supreme Judicial Court struck down this blatantly illegal revenue grab by writing that a) use has to be proven, not "inferred," and b) "There is no Massachusetts statutory presumption of use in the Commonwealth where personal property is sold to a Massachusetts resident outside the Commonwealth.... We will not recognize a presumption that the Legislature has not established."

Thus the court dismissed the state's claim by revealing it to be entirely baseless.

What's most concerning about this case is that the Massachusetts Department of Revenue willfully twisted the statutes to try to grab the cash. The court noted that the revene commissioner "acknowledges that 'intent' to use the goods in Massachusetts is not sufficient to trigger the use tax." But she went after the money anyway by trying to claim that "circumstantial evidence" leads "to the presumption" that the tax was due even though no one could prove it.

When the state, knowing it doesn't have the facts, nonetheless tries to tax you on "circumstantial evidence" and "presumption," how is that anything short of tyrannical?

Blessedly, even if Massachusetts changes its law to allow tax collections based on the "presumption" of in-state use, New Hampshire vendors are protected.

This summer legislators passed a law barring businesses from revealing customer information to other states that seek it for the purpose of collecting taxes. So Massachusetts might eventually be able to collect sales taxes in Maine or Connecticut, but not here.

Chalk up another victory for the New Hampshire Advantage.
-
READERS' COMMENTS:

I know this may be a really basic thought and I do not have a law degree but I always thought that if you buy something in a state where there is no sales tax you don't pay one. I know the understand the use tax issue but even still. This sounds like something Rhode Island would do too.
- Steve Micke, Freedom

What is this "New Hampshire Advantage" that I keep hearing about. Is it the one that draws all sorts of retail jobs to this state and as I recently saw an add on one door "Wanted Area Manager , starting at $10.00 an hour , retail experience needed". They are certainly not high paying jobs. They might help a local tax base until you add in the traffic mitigation costs which include maintenance in winter and summer plus police and fire and let's not forget the air pollution. Right now the state has a push on to over ride all local zoning and planning regulations to dense pack housing so that they minimize the footprint of each housing unit on a zero lot so that living can be "affordable" or " low income" because people can't afford to buy anything with what they make.

Is the New Hampshire Advantage" the fact that there is a solid wall of vehicles heading south on I-93 , I-95 and Rt 3 every day to go to high paying jobs in Mass where they all have to pay a Massachusetts state income tax and get nothing in return for it. Business that pay a real income move to states that give them a property tax break and incentives to hire employees. Mass still draws in businesses that pay good wages because they have public transportation to draw in the younger workers that have left New Hampshire and they give the companies property tax breaks. Even so Mass is fighting a loosing battle because states like Virginia and the Carolinians offer companies 10 years with no property taxes at all plus money to hire more local people at a decent wage. What do the states get in return to cover the lost property tax revenue? They get an income tax from the workers so if you earn more you pay more but guess what they are not property tax dependant to pay all the bills like we are here under the New Hampshire Advantage. My old house in Virginia lists at $100,000 more than my house here and yet the tax there is 1400 while my tax here in $6500. Explain that to me because I'm on disability retirement so I don't get raises in my income but I do get raises in my property taxes.
- Don Armstrong, Henniker

The closing paragraphs are absolutely wrong. Americans have an innate right to travel between the states, purchase products, and bring them back to their home states untaxed. 'Use' taxes are unconstitutional.

Or we could set up customs agents at state borders and require declarations.
- Steve, Manch

You can be sure Tire Fair stores in Mass. will be hounded by the Dept. of Revenue til they are bankrupted by the state. God help them for fighting the tax man.
- Bob H, Londonderry

Great, now we can get back to the serious work of sucking the blood out of surrounding states who have decided to actually fund their governments with a sales tax. They did vote it in but we have done everything possible to subvert their democratic decision. Shame on us, and then we don't fund our stuff. Worst of all possible worlds.
- Bob, Deerfield

Hey, it didn't work. How about finding a new horse to beat. Slow day?
- Tom, Dover-Foxcroft, Me.

Many years ago I was discussing state income taxes with a fellow New englander who served with me in the Navy. He came from outside Boston, and like many of us from high tax states had changed residence to Florida when he started flight school. He recounted how he got a call from the MA tax department asking him why he had not filed his income taxes for several years. He stated he had paid his taxes up until he became a Florida resident, as which point the tax collector asked him who in the MA government gave him permission to change residency. He says he hung up after laughing at the tax man. The arrogance of tax collectors in general is absurd, those in MA are just more so.
- Jeff, Goffstown

massachusetts should be forced to reimburse town fair tire for legal fees!
- tom, manchester nh

A very interesting ruling and one that I did not expect from a Massachusetts Court, I frankly expected that the rule would go against the store. I then thought that it would go to the U.S. Supreme Court in Washington, DC causing needed less expense to both states. As the activity clearly was in violation of the laws not allowing tariffs between the states. Under the Articles of Confederation which the US was governed under before our present constitution tariffs were allowed and all trade between the states suffered badly and everyone lost.
- Albert, northwood

----------

"N.H. makes holiday pitch"
By Boston Herald editorial staff, Friday, November 27, 2009, bostonherald.com - Editorials

They sure do have some creative marketing folks up there in New Hampshire. Then again in this dismal economy the sales-tax-free Granite State actually has something to market!

The latest effort to woo visitors from Massachusetts, which has made it a lot tougher on retailers, hotels and inns during this economic crisis, is the “Stay and Shop” campaign.

Hotels are hoping that shoppers already planning to come north this weekend to avoid the sales tax - and there will be plenty of them - will decide to make an overnight of it, or a whole weekend. They’re offering everything from rides to the mall to free gift-wrap.

Let’s see, what could Massachusetts offer . . .

Well, we know businesses can’t advertise that they’ll waive the 6.25 percent sales tax - remember, that’s against the law!

And along with the hike in both the state sales and lodging taxes, cities and towns are slapping even higher local increases on hotel stays. So businesses around here will just have to make do with hanging out the “big discount” signs and hoping for the best. Happy Black Friday!

-----

READER's COMMENT:
On 11/27/2009, M10 wrote:
The unfortunate and critical part of the liberal brain that is \"out to lunch\" in understanding economics, is simply taxation needs an input source of funds constantly. As liberals wear out the capital sources of taxes; businesses and taxpayers; a retraction of spending is proportionate to tax increases. Keep increasing taxes while a recession is in place and the recession grows worse. The path of least resistance of taxation is finding a way to avoid them entirely or do without the service or product. We are in that stage right now. New Hampshire is the shining city on the hill, for the moment anyway, but will emulate Mass misery within 10 years thanks to liberal infiltration. The typical liberal mindset is to remove all sanctuaries of tax avoidance believing that once removed, the taxpayer will be happier to pay the tax.
This is completely polluted thinking. Most people/taxpayers with jobs are no longer receiving 5-9% wage increases each year. As you increase taxation an equal and opposite reaction occurs in consumer spending; it stops or is tightened. Mass towns and cities pigged out over the past 30 years with spending in schools, Taj Mahal buildings and those lovely government pensions and health plans for teachers and municipal employees which suck up the taxpayer treasure. So, as towns and cities refuse to cut the fat from budgets while increasing taxes, the taxpayer/consumer confronts the reality of incoming wages can no longer supporting critical family basics such as food, mortgage payments, college tuition etc. Eventually people will move out of a high tax liberal area and opt for North Carolina or other western state where liberals are as rare as tax decreases. Why be a sitting duck and take the shots of taxation knowing the liberals will take you right down to skeletal remains? You move or die. Now with a declining tax base, the liberals have an enormous monster they created; There are more people sucking at the teat of the government (51% of America does not pay an income tax) than there are taxpayers \"sharing\" their confiscated income, and that population of people will grow due to the domino effect of government economically growing and populating with poorer and poorer people. Then our form of \"government\" goes down.
All for the wet dream of redistribution of wealth, supporting teachers, affirmative action, non-taxation of colleges and real estate properties, unions which are seen more as human voting blocks rather than a drag on an economy, Government pension plans and health plans which should be seeded with money of the employee and not other taxpayers.
You escape this cavern of futility by massively dropping taxes and making more available to the taxpayer with a 15% across the board flat tax and eliminate the IRS letting state governments collect the tax and deal with enforcement. At the same time mandated town and city budgets can grow no more than the percentage population growth not the economic climate.
I believe this economy is intentional to destroy the best economic engine in the world. The guilt the Marxists feel over America and slavery then making a modern day slave of former taxpayers, is not economic justice. It is the facade of compassion with which marxism and communism grow. The big lie. We have seen it with global warming and the grotesque lie to eliminate proven sources of energy in wealth producing countries.
Over-taxation and trusting big government is a journey into hell.

----------

BUSINESS RECRUITMENT | Boston Globe Editorial
"Think bigger, Granite State"
The Boston Globe, Editorial, July 17, 2011

WHILE MASSACHUSETTS was settled by religious pilgrims, New Hampshire was launched as a commercial fishing outpost. It was pro-business from the start. And while the two shared the same government for 38 years, Britain’s King Charles II eventually awarded New Hampshire its own royal status in 1679. In all likelihood, that’s when the two colonies began squabbling over which was the superior place to do business.

It’s an entertaining argument - lower taxes versus more services, better education versus more freedom from regulation - but ultimately less important than it might seem. Economic competition between Massachusetts and New Hampshire, like that between Boston and Cambridge or any other couple of neighbors, makes little sense in a global economy. Every region of the country, and every state in this region, is in it together.

Michael Bergeron, the New Hampshire official who specializes in luring Massachusetts companies over the border, is thinking too small, as he drives his unmarked Ford Fusion in search of new deals. Biotech, high tech, financial services, and insurance companies are drawn to this region largely by universities, hospitals, and educated workers. If such businesses have a lower-cost option for their back-office or manufacturing operations in southern New Hampshire, that can help attract them to New England. Since workers cross the border in both directions, it matters little to them whether the office is in Nashua or Methuen.

It matters more, of course, to the state and local governments - whether the jobs and tax receipts are credited to Deval Patrick or John Lynch. But far better for Patrick and Lynch - and the other New England governors - to combine their energies and figure out how best to compete with China, Germany, India, or Japan.

Bergeron could use some frequent-flyer miles to make up for those construction delays on Route 93.

----------

"Massachusetts tax law changes could create accounting headaches for N.H. businesses"
By Ben Leubsdorf, Concord Monitor staff, August 19, 2013

New Hampshire, without either a sales tax or an income tax, has long promoted itself as an alternative to Massachusetts. But what happens in Massachusetts doesn’t always stay in Massachusetts.

On July 24, the Massachusetts legislature overrode a veto from Gov. Deval Patrick and passed a transportation funding bill that raised the cigarette tax by $1 a pack and increased the gas tax by 3 cents a gallon.

It also made more subtle changes to tax laws, extending Massachusetts’s 6.25 percent sales tax to computer and software services (what opponents have labeled the “tech tax”) and changing sourcing rules for the state’s income tax. The former took effect July 31, and the latter takes effect in the 2014 tax year.

Those changes could affect New Hampshire businesses with customers in the Bay State, creating a “compliance nightmare,” said Kathryn Michaelis, a member of the tax practice group at the law firm of Rath, Young and Pignatelli.

The Monitor sat down with Michaelis last week to get the details on these two tax-law changes, and what they could mean for companies based in the Granite State.

Let’s start with the so-called “tech tax.” How does that work?

Basically, the tech tax is an extension of Massachusetts’s 6.25 percent sales and use tax to cover certain computer and software services. . . . We obviously don’t have a sales and use tax here in New Hampshire, but historically, those states that had a sales and use tax really applied the tax to tangible things. You go into a store, you buy something, you see the tax. They did not historically apply the sales and use tax to services, and so this has been a trend over the last decade or so, where states are looking – or I should say, grappling with trying to find new sources of revenue, and one of the avenues that they’re using is to look at their sales and use tax base and try to expand it to cover stuff other than just tangible, personal property.

So this is what Massachusetts did, because before the tech tax, the sales and use tax only applied to one service, telecommunications services, which is pretty narrow. They’ve now expanded this to attempt to cover this new type of service, which, again, is computer and software services, and there are some long definitions and it’s highly confusing. . . . There’s two types of services that it covers. The first one is called computer system design, and that is planning, consulting, designing of computer systems that integrate computer hardware, software and communication technologies. . . . The second one is software modification services. So if you go in and modify, integrate, enhance, provide updates to software, it covers that as well.

Unfortunately, the legislation was not clear on exactly what they mean by this.

So how does this affect New Hampshire businesses?

New Hampshire businesses, tech businesses in particular, are going to be subject to the tech tax if, essentially, three things occur.

One, if it provides taxable computer and software services. . . . Two, if they are conducting those types of services, they have to ask, “Well, is it sourced to Massachusetts?” . . . Unfortunately, those rules are somewhat complex as well.

The third one, and this is really the critical one for New Hampshire businesses or any business outside of Massachusetts, is if that New Hampshire business has “nexus” with Massachusetts. And when I say nexus, what that really means is, does the business have a physical presence in Massachusetts? That can be anything from an office, it can be anything from no office but I have employees down there running around, sales people that are visiting customers – even if it’s for a few days, that constitutes physical presence.

That last one is key for New Hampshire businesses to know, because if the New Hampshire business has no physical presence in Massachusetts, it has no legal obligation to collect and remit the tech tax.

So, how does the change that Massachusetts made to its income tax rules work? And again, how will that apply to New Hampshire once that goes into effect in 2014?

That’s the first point, is, it doesn’t go into effect until 2014. But New Hampshire businesses should really start to look at what they’re doing, and where they’re doing it, now so they can prepare.

The change that happened on the income tax side was basically a shift from what we call “cost of performance” to “market-based” sourcing. I’ll give you a simple example: . . . Let’s say I’m a consulting firm in Concord, N.H., and this is my only office. If I provide services to Massachusetts customers, the old rule would look to where I performed those costs: right here in Concord, so that would be sourced to New Hampshire and Massachusetts would not include that income in their tax base. Under a market-based rule, it looks to where the customer is located. So if I’m up here in New Hampshire only, and I haven’t set foot in Massachusetts, but my clients and my customers are in Massachusetts, that is now a Massachusetts sale.

The income tax sourcing is going to affect New Hampshire service businesses. It’s going to affect everything from law firms, accounting firms, engineering firms, unfortunately the same tech firms we talked about under the tech tax are going to get hit with this – any other service-based business that provides services and has Massachusetts customers.

Again, the old rule looked to where you performed the services. The new rule says, “We don’t care about that. We’re just going to look to where your customer is, and if your customer is in Massachusetts, that income is sourced to Massachusetts for the purpose of its income tax.”

Doesn’t it raise constitutional questions if Massachusetts is trying to reach across the border and collect taxes in a state that has chosen not to have an income or a general sales tax?

Hopefully, they will administer it within the constitutional boundaries, with respect to the sales and use tax. I will say on that point, though, we are definitely going to have cross-border issues with regard to the tech tax. . . . But I think there are benefits that we might derive, too, long-term benefits based upon what Massachusetts has done. I think that we might see a migration of companies that might come up here because the compliance burden, the tax burden, might be significant in their businesses. And it also might give New Hampshire tech firms a competitive advantage over Massachusetts tech firms, because they won’t have a 6.25 percent sales tax. . . .

The problem we have, on the cross-border issue here, is that our consulting firm we just used as our example? It’s now going to be subject to tax in both New Hampshire and Massachusetts on the same income, because New Hampshire has the cost of performance rule. So if I’m up here, with my only office in New Hampshire, New Hampshire taxes that under the Business Profits Tax. Now, that same income is going to go in the tax base for Massachusetts.

So it’s not dollar-for-dollar double taxation, but it is double taxation in the sense that the same income is being taxed by more than one state.

What’s your advice to companies that might be affected by one of these two changes?

I think right now, in particular for the tech tax, New Hampshire businesses need to assess whether or not they’re providing taxable services, how they’re providing it to Massachusetts customers, and determine whether or not their business systems are currently capturing the type of information they need in order to properly determine whether or not it’s a Massachusetts sale. And they need to do that right now, obviously, because if they are subject to tax, the first return is due Sept. 20.

The other thing they need to do, for the tech tax, is really take a long, hard look at whether or not they have Massachusetts presence, and whether or not that’s worth it, given the compliance burden and tax costs that they might have to carry.

On the income tax side, it’s really a matter of looking at where you’re doing business and where your customers are and whether your business systems are able to capture that sufficiently.

(Ben Leubsdorf can be reached at 369-3307 or bleubsdorf@cmonitor.com or on Twitter @BenLeubsdorf.)

www.concordmonitor.com/news/work/business/8102988-95/massachusetts-tax-law-changes-could-create-accounting-headaches-for-nh-businesses

----------

No comments:

About Me

My photo
Amherst, NH, United States
I am a citizen defending the people against corrupt Pols who only serve their Corporate Elite masters, not the people! / My 2 political enemies are Andrea F. Nuciforo, Jr., nicknamed "Luciforo" and former Berkshire County Sheriff Carmen C. Massimiano, Jr. / I have also pasted many of my political essays on "The Berkshire Blog": berkshireeagle.blogspot.com / I AM THE ANTI-FRANK GUINTA! / Please contact me at jonathan_a_melle@yahoo.com

50th Anniversary - 2009

50th Anniversary - 2009
The Naismith Memorial Basketball Hall of Fame on Columbus Avenue in Springfield, Massachusetts.

Pittsfield Politics: Capitanio, Mazzeo agree on budget cuts, public safety

Pittsfield Politics: Capitanio, Mazzeo agree on budget cuts, public safety
Paul Capitanio, left, speaks during Monday night's Ward 3 City Council debate with fellow candidate Melissa Mazzeo at Pittsfield Community Television's studio. The special election (3/31/2009) will be held a week from today (3/24/2009). The local issues ranged from economic development and cleaning up blighted areas in Ward 3 to public education and the continued remediation of PCB's.

Red Sox v Yankees

Red Sox v Yankees
Go Red Sox!

Outrage swells in Congress!

Outrage swells in Congress!
Senate Banking Committee Chairman Sen. Christopher Dodd, D-Conn., left, and the committee's ranking Republican Sen. Richard Shelby, R-Ala., listen during a hearing on modernizing insurance regulations, Tuesday, March 17, 2009, on Capitol Hill in Washington. (AP Photo/Susan Walsh). - http://news.yahoo.com/s/politico/20090318/pl_politico/30833

Beacon Hill's $pecial Interest Tax Raisers & $PENDERS!

Beacon Hill's $pecial Interest Tax Raisers & $PENDERS!
Photo Gallery: www.boston.com/news/local/massachusetts/articles/2009/03/15/St_Patricks_Day_Boston/

The path away from Wall Street ...

The path away from Wall Street ...
...Employers in the finance sector - traditionally a prime landing spot for college seniors, particularly in the Northeast - expect to have 71 percent fewer jobs to offer this year's (2009) graduates.

Economic collapse puts graduates on unforeseen paths: Enrollment in public service jobs rising...

Economic collapse puts graduates on unforeseen paths: Enrollment in public service jobs rising...
www.boston.com/news/local/massachusetts/articles/2009/03/14/economic_collapse_puts_graduates_on_unforeseen_paths/

Bank of America CEO Ken Lewis

Bank of America CEO Ken Lewis
Should he be fired? As Bank of America's Stock Plummets, CEO Resists Some Calls That He Step Down.

Hookers for Jesus

Hookers for Jesus
Annie Lobert is the founder of "Hookers for Jesus" - www.hookersforjesus.net/home.cfm - Saving Sin City: Las Vegas, Nevada?

Forever personalized stamped envelope

Forever personalized stamped envelope
The Forever stamp will continue to cover the price of a first-class letter. The USPS will also introduce Forever personalized, stamped envelopes. The envelopes will be preprinted with a Forever stamp, the sender's name and return address, and an optional personal message.

Purple Heart

Purple Heart
First issued in 2003, the Purple heart stamp will continue to honor the men and women wounded while serving in the US military. The Purple Heart stamp covers the cost of 44 cents for first-class, one-ounce mail.

Dolphin

Dolphin
The bottlenose is just one of the new animals set to appear on the price-change stamps. It will serve as a 64-cent stamp for odd shaped envelopes.

2009 price-change stamps

2009 price-change stamps
www.boston.com/business/gallery/2009pircechangestamps/ -&- www.boston.com/news/nation/washington/articles/2009/02/27/new_stamps_set_for_rate_increase_in_may/

Red Sox v Yankees

Red Sox v Yankees
Go Red Sox!

President Barack Obama

President Barack Obama
AP photo v Shepard Fairey

Rush Limbaugh lackeys

Rush Limbaugh lackeys
Posted by Dan Wasserman of the Boston Globe on March 3, 2009.

Honest Abe

Honest Abe
A 2007 US Penny

Dog race

Dog race
Sledding for dogs

The Capital of the Constitution State

The Capital of the Constitution State
Hartford, once the wealthiest city in the United States but now the poorest in Connecticut, is facing an uphill battle.

Brady, Bundchen married

Brady, Bundchen married
Patriots quarterback Tom Brady and model Gisele Bundchen wed Feb. 26, 2009 in a Catholic ceremony in Los Angeles. www.boston.com/ae/celebrity/gallery/tom_gisele/

Mayor Jimmy Ruberto

Mayor Jimmy Ruberto
Tanked Pittsfield's local economy while helping his fellow insider political hacks and business campaign contributors!

Journalist Andrew Manuse

Journalist Andrew Manuse
www.manuse.com

New Hampshire Supreme Court Building

New Hampshire Supreme Court Building
http://en.wikipedia.org/wiki/New_Hampshire_Supreme_Court

Economic State of the Union

Economic State of the Union
A look at some of the economic conditions the Obama administration faces and what resources have already been pledged to help. 2/24/2009

President Barack Obama

President Barack Obama
The president addresses the nation's governors during a dinner in the State Dinning Room, Sunday, Feb. 22, 2009, at the White House in Washington. (AP Photo/Haraz N. Ghanbari).

The Oscars - 2/22/2009.

The Oscars - 2/22/2009.
Hugh Jackman and Beyoncé Knowles teamed up for a musical medley during the show.

The 81st Academy Awards - Oscars - 2009

The 81st Academy Awards - Oscars - 2009
Hugh Jackman pulled actress Anne Hathaway on stage to accompany him during his opening musical number.

Rachel Maddow

Rachel Maddow
A Progressive News Commentator

$500,000 per year

$500,000 per year
That is chump change for the corporate elite!

THE CORPORATE ELITE...

THE CORPORATE ELITE...
Jeffrey R. Immelt, chairman and chief executive of General Electric

The Presidents' Club

The Presidents' Club
Bush, Obama, Bush Jr, Clinton & Carter.

5 Presidents: Bush, Obama, Bush Jr, Clinton, & Carter!

5 Presidents: Bush, Obama, Bush Jr, Clinton, & Carter!
White House Event: January 7, 2009.

Bank Bailout!

Bank Bailout!
v taxpayer

Actress Elizabeth Banks

Actress Elizabeth Banks
She will present an award to her hometown (Pittsfield) at the Massachusetts State House next month (1/2009). She recently starred in "W" and "Zack and Miri Make a Porno," and just signed a $1 million annual contract to be a spokesmodel for Paris.

Joanna Lipper

Joanna Lipper
Her award-winning 1999 documentary, "Growing Up Fast," about teenaged mothers in Pittsfield, Massachusetts.

Happy Holidays...

Happy Holidays...
...from "Star Wars"

Massachusetts "poor" economy

Massachusetts "poor" economy
Massachusetts is one of the wealthiest states, but it is also very inequitable. For example, it boasts the nation's most lucrative lottery, which is just a system of regressive taxation so that the corporate elite get to pay less in taxes!

Reese Witherspoon

Reese Witherspoon
Hollywood Actress

Peter G. Arlos.

Peter G. Arlos.
Arlos is shown in his Pittsfield office in early 2000.

Turnpike OK's hefty toll hikes

Turnpike OK's hefty toll hikes
Big Dig - East-west commuters take hit; Fees at tunnels would double. 11/15/2008.

The Pink Panther 2

The Pink Panther 2
Starring Steve Martin

Police ABUSE

Police ABUSE
I was a victim of Manchester Police Officer John Cunningham's ILLEGAL USES of FORCE! John Cunningham was reprimanded by the Chief of Police for disrespecting me. John Cunningham yelled at a witness: "I don't care if he (Jonathan Melle) is disabled!"

Barack Obama

Barack Obama
The 44th US President!

Vote

Vote
Elections

The Bailout & the economic stimulus check

The Bailout & the economic stimulus check
A political cartoon by Dan Wasserman

A rainbow over Boston

A rainbow over Boston
"Rainbows galore" 10/2/2008

Our nation's leaders!

Our nation's leaders!
President Bush with both John McCain & Barack Obama - 9/25/2008.

Massachusetts & Big Dig: Big hike in tolls for Pike looming (9/26/2008).

Massachusetts & Big Dig: Big hike in tolls for Pike looming (9/26/2008).
$5 rise at tunnels is one possibility $1 jump posed for elsewhere.

Mary E Carey

Mary E Carey
My FAVORITE Journalist EVER!

9/11/2008 - A Show of Unity!

9/11/2008 - A Show of Unity!
John McCain and Barack Obama appeared together at ground zero in New York City - September 11, 2008.

John McCain...

John McCain...
...has all but abandoned the positions on taxes, torture and immigration. (A cartoon by Dan Wasserman. September 2008).

Dan Wasserman

Dan Wasserman
The deregulated chickens come home to roost... in all our pocketbooks. September 2008.

Sarah Palin's phobia

Sarah Palin's phobia
A scripted candidate! (A cartoon by Dan Wasserman).

Dan Wasserman

Dan Wasserman
Family FInances - September, 2008.

Mark E. Roy

Mark E. Roy
Ward 1 Alderman for Manchester, NH (2008).

Theodore “Ted” L. Gatsas

Theodore “Ted” L. Gatsas
Ward 2 Alderman (& NH State Senator) for Manchester, NH (2008).

Peter M. Sullivan

Peter M. Sullivan
Ward 3 (downtown) Alderman for Manchester, NH (2008).

Jim Roy

Jim Roy
Ward 4 Alderman for Manchester, NH (2008).

Ed Osborne

Ed Osborne
Ward 5 Alderman for Manchester, NH (2008).

Real R. Pinard

Real R. Pinard
Ward 6 Alderman for Manchester, NH (2008).

William P. Shea

William P. Shea
Ward 7 Alderman for Manchester, NH (2008).

Betsi DeVries

Betsi DeVries
Ward 8 Alder-woman (& NH State Senator) for Manchester, NH (2008).

Michael Garrity

Michael Garrity
Ward 9 Alderman for Manchester, NH (2008).

George Smith

George Smith
Ward 10 Alderman for Manchester, NH (2008).

Russ Ouellette

Russ Ouellette
Ward 11 Alderman for Manchester, NH (2008).

Kelleigh (Domaingue) Murphy

Kelleigh (Domaingue) Murphy
Ward 12 Alder-woman for Manchester, NH (2008).

“Mike” Lopez

“Mike” Lopez
At-Large Alderman for Manchester, NH. (2008).

Daniel P. O’Neil

Daniel P. O’Neil
At-Large Alderman for Manchester, NH (2008).

Sarah Palin for Vice President.

Sarah Palin for Vice President.
Republican John McCain made the surprise pick of Alaska's governor Sarah Palin as his running mate today, August 29, 2008.

U.S. Representative John Olver, D-Amherst, Massachusetts.

U.S. Representative John Olver, D-Amherst, Massachusetts.
Congressman Olver said the country has spent well over a half-trillion dollars on the war in Iraq while the situation in Afghanistan continues to deteriorate. 8/25/08.

Ed O'Reilly for US Senate in Massachusetts!

Ed O'Reilly for US Senate in Massachusetts!
John Kerry's 9/2008 challenger in the Democratic Primary.

Shays' Rebellion

Shays' Rebellion
In a tax revolt, Massachusetts farmers fought back during Shays' Rebellion in the mid-1780s after The American Revolutionary War.

Julianne Moore

Julianne Moore
Actress. "The Big Lebowski" is one of my favorite movies. I also like "The Fugitive", too.

Rinaldo Del Gallo III & "Superman"

Rinaldo Del Gallo III & "Superman"
Go to: http://www.berkshirefatherhood.com/index.php?mact=News,cntnt01,detail,0&cntnt01articleid=699&cntnt01returnid=69

"Income chasm widening in the Commonwealth of Massachusetts"

"Income chasm widening in the Commonwealth of Massachusetts"
The gap between rich and poor has widened substantially in Massachusetts over the past two decades. (8/15/2008).

Dan "Bureaucrat" Bosley

Dan "Bureaucrat" Bosley
"The Bosley Amendment": To create tax loopholes for the wealthiest corporate interests in Massachusetts!

John Edwards and...

John Edwards and...
...Rielle Hunter. WHO CARES?!

Rep. Edward J. Markey

Rep. Edward J. Markey
He wants online-privacy legislation. Some Web Firms Say They Track Behavior Without Explicit Consent.

Cindy Sheehan

Cindy Sheehan
She gained fame with her antiwar vigil outside the Bush ranch.

Olympics kick off in Beijing

Olympics kick off in Beijing
Go USA!

Exxon Mobil 2Q profit sets US record, shares fall

Exxon Mobil 2Q profit sets US record, shares fall
In this May 1, 2008, file photo, a customer pumps gas at an Exxon station in Middleton, Mass. Exxon Mobil Corp. reported second-quarter earnings of $11.68 billion Thursday, July 31, the biggest quarterly profit ever by any U.S. corporation, but the results were well short of Wall Street expectations and its shares fell as markets opened. (AP Photo/Lisa Poole, File) 7/31/2008.

Onota Lake 'Sea Serpent'

Onota Lake 'Sea Serpent'
Some kind of monster on Onota Lake. Five-year-old Tyler Smith rides a 'sea serpent' on Onota Lake in Pittsfield, Mass. The 'monster,' fashioned by Smith's grandfather, first appeared over July 4 weekend. (Photo courtesy of Ron Smith). 7/30/2008.

Al Gore, Jr.

Al Gore, Jr.
Al Gore issues challenge on energy

The Norman Rockwell Museum

The Norman Rockwell Museum
Stockbridge, Massachusetts

"Big Dig"

"Big Dig"
Boston's financially wasteful pork barrel project!

"Big Dig"

"Big Dig"
Boston's pork barrel public works project cost 50 times more than the original price!

Mary E Carey

Mary E Carey
My favorite journalist EVER!

U.S. Rep. John Olver, state Sen. Stan Rosenberg and Selectwomen Stephanie O'Keeffe and Alisa Brewer

U.S. Rep. John Olver, state Sen. Stan Rosenberg and Selectwomen Stephanie O'Keeffe and Alisa Brewer
Note: Photo from Mary E Carey's Blog.

Tanglewood

Tanglewood
Boston Symphony Orchestra music director James Levine.

Google

Google
Chagall

Jimmy Ruberto

Jimmy Ruberto
Faces multiple persecutions under the Massachusetts "Ethics" conflict of interest laws.

Barack Obama

Barack Obama
Obama vows $500m in faith-based aid.

John McCain

John McCain
He is with his wife, Cindy, who were both met by Colombian President Alvaro Uribe (right) upon arriving in Cartagena.

Daniel Duquette

Daniel Duquette
Sold Mayor James M. Ruberto of Pittsfield two tickets to the 2004 World Series at face value.

Hillary & Barack in Unity, NH - 6/27/2008

Hillary & Barack in Unity, NH - 6/27/2008
Clinton tells Obama, crowd in Unity, N.H.: 'We are one party'

John Forbes Kerry

John Forbes Kerry
Wanna-be Prez?

WALL-E

WALL-E
"out of this World"

Crisis in the Congo - Ben Affleck

Crisis in the Congo - Ben Affleck
http://abcnews.go.com/Nightline/popup?id=5057139&contentIndex=1&page=1&start=false - http://abcnews.go.com/Nightline/story?id=5234555&page=1

Jeanne Shaheen

Jeanne Shaheen
NH's Democratic returning candidate for U.S. Senate

"Wall-E"

"Wall-E"
a cool robot

Ed O'Reilly

Ed O'Reilly
www.edoreilly.com

Go Celtics!

Go Celtics!
World Champions - 2008

Go Red Sox!

Go Red Sox!
J.D. Drew gets the same welcome whenever he visits the City of Brotherly Love: "Booooooo!"; Drew has been vilified in Philadelphia since refusing to sign with the Phillies after they drafted him in 1997...

Joe Kelly Levasseur & Joe Briggs

Joe Kelly Levasseur & Joe Briggs
www.2joes.org

NH Union Leader

NH Union Leader
Editorial Cartoon

Celtics - World Champions!

Celtics - World Champions!
www.boston.com/sports/basketball/celtics/gallery/06_18_08_front_pages/ - www.boston.com/sports/basketball/celtics/gallery/06_17_08_finals_game_6/ - www.boston.com/sports/basketball/celtics/gallery/06_17_08_celebration/ - www.boston.com/sports/basketball/celtics/gallery/06_15_08_celtics_championships/

"The Nation"

"The Nation"
A "Liberal" weekly political news magazine. Katrina vanden Heuvel.

TV - PBS: NOW

TV - PBS: NOW
http://www.pbs.org/now

The Twilight Zone

The Twilight Zone
List of Twilight Zone episodes - http://en.wikipedia.org/wiki/List_of_Twilight_Zone_episodes

Equality for ALL Marriages

Equality for ALL Marriages
I, Jonathan Melle, am a supporter of same sex marriages.

Kobe Bryant leads his time to a Game 5 victory.

Kobe Bryant leads his time to a Game 5 victory.
L.A. Lakers holds on for the win to force Game 6 at Boston

Mohawk Trail

Mohawk Trail
The 'Hail to the Sunrise' statue in Charlemont is a well-known and easily recognized landmark on the Mohawk Trail. The trail once boasted several souvenir shops, some with motels and restaurants. Now only four remain. (Caroline Bonnivier / Berkshire Eagle Staff).

NASA - June 14, 2008

NASA - June 14, 2008
Space Shuttle Discovery returns to Earth.

Go Celtics! Game # 4 of the 2008 NBA Finals.

Go Celtics! Game # 4 of the 2008 NBA Finals.
Boston took a 20-second timeout, and the Celtics ran off four more points (including this incredible Erving-esque layup from Ray Allen) to build the lead to five points with just 2:10 remaining. Reeling, the Lakers took a full timeout to try to regain their momentum.

Sal DiMasi

Sal DiMasi
Speaker of the Massachusetts State House of Representatives

Kelly Ayotte - Attorney General of New Hampshire

Kelly Ayotte - Attorney General of New Hampshire
http://doj.nh.gov/

John Kerry

John Kerry
He does not like grassroots democracy & being challenged in the 2008 Massachusetts Democratic Party Primary for re-election.

Tim Murray

Tim Murray
Corrupt Lt. Gov. of Massachusetts, 2007 - 2013.

North Adams, Massachusetts

North Adams, Massachusetts
downtown

Howie Carr

Howie Carr
Political Satirist on Massachusetts Corruption/Politics

Polar Bear

Polar Bear
Global Warming

Elizabeth Warren - Web-Site Links

Elizabeth Warren - Web-Site Links
http://en.wikipedia.org/wiki/Elizabeth_Warren & http://www.creditslips.org/creditslips/WarrenAuthor.html

Elizabeth Warren

Elizabeth Warren
Consumer Crusader

Leon Powe

Leon Powe
Celtics forward Leon Powe finished a fast break with a dunk.

Kevin Garnett

Kevin Garnett
Kevin Garnett reacted during the game.

Rajon Rondo

Rajon Rondo
Rajon Rondo finished a first half fast break with a dunk.

Teamwork

Teamwork
Los Angeles Lakers teammates help Pau Gasol (16) from the floor in the second quarter.

Kobe Bryant

Kobe Bryant
Kobe Bryant took a shot in the first half of Game 2.

Kendrick Perkins

Kendrick Perkins
Kendrick Perkins (right) backed down Lamar Odom (left) during first half action.

Go Celtics!

Go Celtics!
The Boston Symphony Orchestra performed the national anthem prior to Game 2.

K.G.!

K.G.!
Garnett reacted to a hard dunk in the first quarter.

Paul Pierce

Paul Pierce
Paul Pierce reacted after hitting a three upon his return to the game since leaving with an injury.

Go Celtics!

Go Celtics!
Kobe Bryant (left) and Paul Pierce (right) squared off in the second half of the game.

James Taylor

James Taylor
Sings National Anthem at Celtics Game.

John Forbes Kerry & Deval Patrick

John Forbes Kerry & Deval Patrick
Attended Celtics Game.

Greats of the NBA: Dr. J, Bill Russell, & Kareem!

Greats of the NBA: Dr. J, Bill Russell, & Kareem!
Attend Game 1 of the 2008 NBA Finals.

Bruce Willis

Bruce Willis
The actor (left) and his date were in the crowd before the Celtics game.

John Kerry

John Kerry
Golddigger attends Celtics game

Hillary Clinton

Hillary Clinton
Ends her 2008 bid for Democratic Party nomination

Nonnie Burnes

Nonnie Burnes
Massachusetts Insurance Commish & former Judge

Jones Library

Jones Library
Amherst, Massachusetts

Barack Obama & Hillary Clinton

Barack Obama & Hillary Clinton
2008 Democratic Primary

"US vs Exxon and Halliburton"

"US vs Exxon and Halliburton"
U.S. Senator John Sununu took more than $220,000 from big oil.

Jeanne Shaheen

Jeanne Shaheen
4- U.S. Senate - 2008

William Pignatelli

William Pignatelli
Hack Rep. "Smitty" with Lynne Blake

Ben Bernanke

Ben Bernanke
Federal Reserve Chairman

Gazettenet.com

Gazettenet.com
www.gazettenet.com/beta/

Boys' & Girls' Club

Boys' & Girls' Club
Melville Street, Pittsfield, Massachusetts

Denis Guyer

Denis Guyer
Dalton State Representative

The Berkshire Eagle

The Berkshire Eagle
Pittsfield, Massachusetts

Carmen Massimiano

Carmen Massimiano
Williams College - May 2008

Larry Bird & Magic Johnson

Larry Bird & Magic Johnson
www.boston.com/lifestyle/gallery/when_the_celtics_were_cool/

Regressive Taxation! via State Lotteries

Regressive Taxation! via State Lotteries
New Massachusetts state lottery game hits $600 million in sales!

Andrea Nuciforo

Andrea Nuciforo
"Luciforo"

John Barrett III

John Barrett III
Long-time Mayor of North Adams Massachusetts

Shine On

Shine On

Elmo

Elmo
cool!

Paul Pierce

Paul Pierce
Paul Pierce kissed the Eastern Conference trophy. 5/30/2008. AP Photo.

Kevin Garnett & Richard Hamilton

Kevin Garnett & Richard Hamilton
Kevin Garnett (left) talked to Pistons guard Richard Hamilton (right) after the Celtics' victory in Game 6. 5/30/2008. Reuters Photo.

Paul Pierce

Paul Pierce
Paul Pierce showed his team colors as the Celtics closed out the Pistons in Game 6 of the Eastern Conference finals. 5/30/2008. Globe Staff Photo / Jim Davis.

Joseph Kelly Levasseur

Joseph Kelly Levasseur
One of my favorite politicians!

Mary E Carey

Mary E Carey
In the Big Apple: NYC! She is the coolest!

Guyer & Kerry

Guyer & Kerry
My 2nd least favorite picture EVER!

Mary Carey

Mary Carey
My favorite journalist EVER!

Nuciforo & Ruberto

Nuciforo & Ruberto
My least favorite picture EVER!

Jeanne Shaheen

Jeanne Shaheen
U.S. Senate - 2008

NH Fisher Cats

NH Fisher Cats
AA Baseball - Toronto Blue Jays affiliate

Manchester, NH

Manchester, NH
Police Patch

Michael Briggs

Michael Briggs
#83 - We will never forget

Michael "Stix" Addison

Michael "Stix" Addison
http://unionleader.com/channel.aspx/News?channel=2af17ff4-f73b-4c44-9f51-092e828e1131

Charlie Gibson

Charlie Gibson
ABC News anchor

Scott McClellan

Scott McClellan
http://topics.nytimes.com/top/reference/timestopics/people/m/scott_mcclellan/index.html?inline=nyt-per

Boise, Idaho

Boise, Idaho
Downtown Boise Idaho

John Forbes Kerry

John Forbes Kerry
Legislative Hearing in Pittsfield, Massachusetts, BCC, on Wednesday, May 28, 2008

Thomas Jefferson

Thomas Jefferson
My favorite classical U.S. President!

NH Governor John Lynch

NH Governor John Lynch
Higher Taxes, Higher Tolls

Paul Hodes

Paul Hodes
My favorite Congressman!

Portland Sea Dogs

Portland Sea Dogs
AA Red Sox

New York

New York
Magnet

Massachusetts

Massachusetts
Magnet

New Hampshire

New Hampshire
Magnet

New Hampshire

New Hampshire
Button

Carmen Massimiano

Carmen Massimiano
"Luciforo" tried to send me to Carmen's Jail during the Spring & Summer of 1998.

Kay Khan - Massachusetts State Representative

Kay Khan - Massachusetts State Representative
www.openmass.org/members/show/174

Luciforo

Luciforo
Andrea F Nuciforo II

B-Eagle

B-Eagle
Pittsfield's monopoly/only daily newspaper

Jon Lester - Go Red Sox!

Jon Lester - Go Red Sox!
A Red Sox No Hitter on 5/19/2008!

Go Red Sox!

Go Red Sox!
Dustin Pedroia & Manny Ramirez

U.S. Flag

U.S. Flag
God Bless America!

Jonathan Melle's Blog

Jonathan Melle's Blog
Hello, Everyone!

Molly Bish

Molly Bish
We will never forget!

Go Celtics!

Go Celtics!
Celtics guard Rajon Rondo listens to some advice from Celtics head coach Doc Rivers in the first half.

Go Celtics!

Go Celtics!
Celtics forward Kevin Garnett and Pistons forward Rasheed Wallace embrace at the end of the game.

Go Red Sox!

Go Red Sox!
Red Sox closer Jonathan Papelbon calls for the ball as he charges toward first base. Papelbon made the out en route to picking up his 14th save of the season.

Go Red Sox!

Go Red Sox!
Red Sox starting pitcher Daisuke Matsuzaka throws to Royals David DeJesus during the first inning.

Go Red Sox!

Go Red Sox!
Red Sox pitcher Daisuke Matsuzaka delivers a pitch to Royals second baseman Mark Grudzielanek during the second inning.

Go Red Sox!

Go Red Sox!
Red Sox right fielder J.D. Drew is welcomed to home plate by teammates Mike Lowell (left), Kevin Youkilis (2nd left) and Manny Ramirez after he hit a grand slam in the second inning.

Go Red Sox!

Go Red Sox!
Red Sox third baseman Mike Lowell crosses the plate after hitting a grand slam during the sixth inning. Teammates Manny Ramirez and Jacoby Ellsbury scored on the play. The Red Sox went on to win 11-8 to complete a four-game sweep and perfect homestand.

JD Drew - Go Red Sox

JD Drew - Go Red Sox
www.boston.com/sports/baseball/redsox/gallery/05_22_08_sox_royals/

Thank you for serving; God Bless America!

Thank you for serving; God Bless America!
Master Sgt. Kara B. Stackpole, of Westfield, holds her daughter, Samantha, upon her return today to Westover Air Reserve Base in Chicopee. She is one of the 38 members of the 439th Aeromedical Staging Squadron who returned after a 4-month deployment in Iraq. Photo by Dave Roback / The Republican.

Kathi-Anne Reinstein

Kathi-Anne Reinstein
www.openmass.org/members/show/175

Ted Kennedy

Ted Kennedy
Tragic diagnosis: Get well Senator!

Google doodle - Jonathan Melle Internet search

Google doodle - Jonathan Melle Internet search
http://blogsearch.google.com/blogsearch?hl=en&q=jonathan+melle+blogurl:http://jonathanmelleonpolitics.blogspot.com/&ie=UTF-8

John Forbes Kerry

John Forbes Kerry
Billionaire U.S. Senator gives address to MCLA graduates in North Adams, Massachusetts in mid-May 2008

Andrea Nuciforo

Andrea Nuciforo
"Luciforo"

A Red Sox Fan in Paris, France

A Red Sox Fan in Paris, France
Go Red Sox!

Rinaldo Del Gallo III

Rinaldo Del Gallo III
Interviewed on local TV

Andrea Nuciforo

Andrea Nuciforo
Luciforo!

John Adams

John Adams
#2 U.S. President

Jonathan Melle

Jonathan Melle
I stood under a tree on the afternoon of May 9, 2008, on the foregrounds of the NH State House - www.websitetoolbox.com/tool/post/nhinsider/vpost?id=2967773

Jonathan Melle

Jonathan Melle
Inside the front lobby of the NH State House

Jonathan Melle

Jonathan Melle
Bill Clinton campaign memorabilia

Jonathan Melle

Jonathan Melle
Liberty Bell & NH State House

Jon Keller

Jon Keller
Boston based political analyst

Jon Keller

Jon Keller
Boston based political analyst

Jonathan Melle

Jonathan Melle
Franklin Pierce Statue #14 U.S. President

Jonathan Melle

Jonathan Melle
NH State House

Jonathan Melle

Jonathan Melle
Stop the War NOW!

Jonathan Melle

Jonathan Melle
"Mr. Melle, tear down this Blog!"

Jonathan Melle

Jonathan Melle
I stood next to a JFK photo

Jonathan Levine, Publisher

Jonathan Levine, Publisher
The Pittsfield Gazette Online

Jonathan Melle

Jonathan Melle
I made rabbit ears with John & George

Jonathan Melle

Jonathan Melle
I made antenna ears with John & George

Jonathan Melle

Jonathan Melle
I impersonated Howard Dean

Jonathan Melle

Jonathan Melle
mock-voting

Jonathan Melle

Jonathan Melle
pretty ladies -/- Go to: http://www.wgir.com/cc-common/cc_photopop20.html?eventID=28541&pagecontent=&pagenum=4 - Go to: http://current.com/items/88807921_veterans_should_come_first_not_last# - http://www.mcam23.com/cgi-bin/cutter.cgi?c_function=STREAM?c_feature=EDIT?dir_catagory=10MorningRadio?dir_folder=2JoesClips?dir_file=JonathanMelle-090308? -

Jonathan Melle

Jonathan Melle
Go Red Sox! Me at Fenway Park

Mary E. Carey

Mary E. Carey
My favorite journalist! Her voice sings for the Voiceless. -/- Go to: http://aboutamherst.blogspot.com/search?q=melle -/- Go to: http://ongeicocaveman.blogspot.com/search?q=melle

Velvet Jesus

Velvet Jesus
Mary Carey blogs about my political writings. This is a picture of Jesus from her childhood home in Pittsfield, Massachusetts. -//- "How Can I Keep From Singing" : My life goes on in endless song / Above Earth's lamentations, / I hear the real, though far-off hymn / That hails a new creation. / / Through all the tumult and the strife / I hear its music ringing, / It sounds an echo in my soul. / How can I keep from singing? / / Whey tyrants tremble in their fear / And hear their death knell ringing, / When friends rejoice both far and near / How can I keep from singing? / / In prison cell and dungeon vile / Our thoughts to them are winging / When friends by shame are undefiled / How can I keep from singing?

www.truthdig.com

www.truthdig.com
www.truthdig.com

Jonathan Melle

Jonathan Melle
Concord NH

The Huffington Post

The Huffington Post
http://fundrace.huffingtonpost.com/neighbors.php?type=loc&newest=1&addr=&zip=01201&search=Search

Barack Obama

Barack Obama
smiles & beer

Jonathan Lothrop

Jonathan Lothrop
A Pittsfield City Councilor

Michael L. Ward

Michael L. Ward
A Pittsfield City Councilor

Peter Marchetti - Pittsfield's City Councilor at Large

Peter Marchetti - Pittsfield's City Councilor at Large
Pete always sides with the wealthy's political interests.

Gerald Lee - Pittsfield's City Council Prez

Gerald Lee - Pittsfield's City Council Prez
Gerald Lee told me that I am a Social Problem; Lee executes a top-down system of governance.

Matt Kerwood - Pittsfield's Councilor at Large

Matt Kerwood - Pittsfield's Councilor at Large
Kerwood poured coffee drinks for Jane Swift

Louis Costi

Louis Costi
Pittsfield City Councilor

Lewis Markham

Lewis Markham
Pittsfield City Councilor

Kevin Sherman - Pittsfield City Councilor

Kevin Sherman - Pittsfield City Councilor
Sherman ran for Southern Berkshire State Rep against Smitty Pignatelli; Sherman is a good guy.

Anthony Maffuccio

Anthony Maffuccio
Pittsfield City Councilor

Linda Tyer

Linda Tyer
Pittsfield City Councilor

Daniel Bianchi

Daniel Bianchi
A Pittsfield City Councilor

The Democratic Donkey

The Democratic Donkey
Democratic Party Symbol

Paramount

Paramount
What is Paramount to you?

NH's Congresswoman

NH's Congresswoman
Carol Shea-Porter, Democrat

Sam Adams Beer

Sam Adams Beer
Boston Lager

Ratatouille

Ratatouille
Disney Animation

Ruberto Details Plans for Success - January 07, 2008

Ruberto Details Plans for Success - January 07, 2008
"Luciforo" swears in Mayor Ruberto. Pittsfield Politics at its very worst: 2 INSIDER POWERBROKERS! Where is Carmen Massimiano? He must be off to the side.

Abe

Abe
Lincoln

Optimus Prime

Optimus Prime
Leader of the Autobots

Optimus Prime

Optimus Prime
1984 Autobot Transformer Leader

Cleanup Agreements - GE & Pittsfield's PCBs toxic waste sites

Cleanup Agreements - GE & Pittsfield's PCBs toxic waste sites
www.epa.gov/region1/ge/cleanupagreement.html

GE/Housatonic River Site: Introduction

GE/Housatonic River Site: Introduction
www.epa.gov/region1/ge/

GE/Housatonic River Site - Reports

GE/Housatonic River Site - Reports
www.epa.gov/region1/ge/thesite/opca-reports.html

US EPA - Contact - Pittsfield's PCBs toxic waste sites

US EPA - Contact -  Pittsfield's PCBs toxic waste sites
www.epa.gov/region1/ge/contactinfo.html

GE Corporate Logo - Pittsfield's PCBs toxic waste sites

GE Corporate Logo - Pittsfield's PCBs toxic waste sites
www.epa.gov/region1/ge/index.html

Commonwealth Connector

Commonwealth Connector
Commonwealth Care

Blue Cross Blue Shield of Massachusetts

Blue Cross Blue Shield of Massachusetts
Healthcare Reform

Blue Cross Blue Shield of Massachusetts

Blue Cross Blue Shield of Massachusetts
Healthcare Reform

Network Health Forward - A Commonwealth Care Plan

Network Health Forward - A Commonwealth Care Plan
Massachusetts Health Reform

Network Health Together: A MassHealth Plan - Commonwealth Care

Network Health Together: A MassHealth Plan - Commonwealth Care
Massachusetts Health Reform

www.network-health.org

www.network-health.org
Massachusetts Health Reform

Neighborhood Health Plan - Commonwealth Care

Neighborhood Health Plan - Commonwealth Care
Massachusetts Health Reform

Fallon Community Health Plan - Commonwealth Care

Fallon Community Health Plan - Commonwealth Care
Massachusetts Health Reform

BMC HealthNet Plan

BMC HealthNet Plan
Massachusetts Health Reform

Massachusetts Health Reform

Massachusetts Health Reform
Eligibility Chart: 2007

Harvard Pilgrim Healthcare

Harvard Pilgrim Healthcare
Massachusetts Health Reform

Business Peaks

Business Peaks
Voodoo Economics

Laffer Curve - Corporate Elite

Laffer Curve - Corporate Elite
Reagonomics: Supply Side

Corporate Elite Propaganda

Corporate Elite Propaganda
Mock Liberal Democratic Socialism Thinking

Real Estate Blues

Real Estate Blues
www.boston.com/bostonglobe/magazine/2008/0316/

PEACE

PEACE
End ALL Wars!

Freedom of Speech

Freedom of Speech
Norman Rockwell's World War II artwork depicting America's values

Abraham Lincoln

Abraham Lincoln
A young Abe Lincoln

RACHEL KAPRIELIAN

RACHEL KAPRIELIAN
www.openmass.org/members/show/218 - www.rachelkaprielian.com

Jennifer M. Callahan - Massachusetts State Representative

Jennifer M. Callahan - Massachusetts State Representative
www.openmass.org/members/show/164 - www.boston.com/news/local/articles/2008/05/04/legislator_describes_threat_as_unnerving/

Human Rights for ALL Peoples!

Human Rights for ALL Peoples!
My #1 Political Belief!

Anne Frank

Anne Frank
Amsterdam, Netherlands, Europe

A young woman Hillary supporter

A young woman Hillary supporter
This excellent picture captures a youth's excitement

Hillary Clinton with Natalie Portman

Hillary Clinton with Natalie Portman
My favorite Actress!

Alan Chartock

Alan Chartock
WAMC public radio in Albany, NY; Political columnist who writes about Berkshire County area politics; Strong supporter for Human Rights for ALL Peoples

OpenCongress.Org

OpenCongress.Org
This web-site uses some of my Blog postings

OpenMass.org

OpenMass.org
This web-site uses some of my blog postings!

Shannon O'Brien

Shannon O'Brien
One of my favorite politicians! She stands for the People first!

The Massachusetts State House

The Massachusetts State House
"The Almighty Golden Dome" - www.masslegislature.tv -

Sara Hathaway

Sara Hathaway
Former Mayor of Pittsfield, Massachusetts

Andrea F. Nuciforo, Jr.

Andrea F. Nuciforo, Jr.
A corrupt Pol who tried to put me in Jail

Andrea F. Nuciforo, Jr.

Andrea F. Nuciforo, Jr.
Another view of Pittsfield's inbred, multigenerational political prince. Luciforo!

Luciforo

Luciforo
Nuciforo's nickname

"Andy" Nuciforo

"Andy" Nuciforo
Luciforo!

Carmen C. Massimiano, Jr., Berkshire County Sheriff (Jailer)

Carmen C. Massimiano, Jr., Berkshire County Sheriff (Jailer)
Nuciforo's henchman! Nuciforo tried to send me to Carmen's Jail

Andrea Nuciforo Jr

Andrea Nuciforo Jr
Shhh! Luciforo's other job is working as a private attorney defending wealthy Boston-area corporate insurance companies

Berkshire County Sheriff (Jailer) Carmen C. Massimiano, Jr.

Berkshire County Sheriff (Jailer) Carmen C. Massimiano, Jr.
Nuciforo tried to send me to Carmen's Jail! Carmen sits with the Congressman, John Olver

Congressman John Olver

Congressman John Olver
Nuciforo's envy

The Dome of the U.S. Capitol

The Dome of the U.S. Capitol
Our Beacon of American Democracy

Nuciforo's architect

Nuciforo's architect
Mary O'Brien in red with scarf

Sara Hathaway (www.brynmawr.edu)

Sara Hathaway (www.brynmawr.edu)
Former-Mayor of Pittsfield, Massachusetts; Nuciforo intimidated her, along with another woman, from running in a democratic state election in the Spring of 2006!

Andrea F. Nuciforo II

Andrea F. Nuciforo II
Pittsfield Politics

Berkshire County Republican Association

Berkshire County Republican Association
Go to: www.fcgop.blogspot.com

Denis Guyer

Denis Guyer
Dalton State Representative

John Forbes Kerry & Denis Guyer

John Forbes Kerry & Denis Guyer
U.S. Senator & State Representative

John Kerry

John Kerry
Endorses Barack Obama for Prez then visits Berkshire County

Dan Bosley

Dan Bosley
A Bureaucrat impostering as a Legislator!

Ben Downing

Ben Downing
Berkshire State Senator

Christopher N Speranzo

Christopher N Speranzo
Pittsfield's ANOINTED State Representative

Peter J. Larkin

Peter J. Larkin
Corrupt Lobbyist

GE - Peter Larkin's best friend!

GE - Peter Larkin's best friend!
GE's FRAUDULENT Consent Decree with Pittsfield, Massachusetts, will end up KILLING many innocent school children & other local residents!

GE's CEO Jack Welch

GE's CEO Jack Welch
The Corporate System's Corporate Elite's King

Economics: Where Supply meets Demand

Economics: Where Supply meets Demand
Equilibrium

GE & Pittsfield, Massachusetts

GE & Pittsfield, Massachusetts
In 2007, GE sold its Plastics Division to a Saudi company. Now all that is left over by GE are its toxic PCB pollutants that cause cancer in many Pittsfield residents.

Mayor James M Ruberto

Mayor James M Ruberto
A small-time pol chooses to serve the corporate elite & other elites over the people.

Governor Deval Patrick

Governor Deval Patrick
Deval shakes hands with Mayors in Berkshire County

Deval Patrick

Deval Patrick
Governor of Massachusetts

Pittsfield High School

Pittsfield High School
Pittsfield, Massachusetts

Sara Hathaway

Sara Hathaway
Pittsfield's former Mayor

Rinaldo Del Gallo III

Rinaldo Del Gallo III
Pittsfield Attorney focusing on Father's Rights Probate Court Legal Issues, & Local Politician and Political Observer

Rinaldo Del Gallo III

Rinaldo Del Gallo III
Very Intelligent Political Activists in Pittsfield, Massachusetts. Rinaldo Del Gallo, III, Esq. is the spokesperson of the Berkshire Fatherhood Coalition. He has been practicing family law and has been a member of the Massachusetts bar since 1996.

Mayor Ed Reilly

Mayor Ed Reilly
He supports Mayor Ruberto & works as a municipal Attorney. As Mayor, he backed Bill Weld for Governor in 1994, despite being a Democrat. He was joined by Carmen Massimiano & John Barrett III, the long-standing Mayor of North Adams.

Manchester, NH Mayor Frank Guinta

Manchester, NH Mayor Frank Guinta
Cuts Dental Care for Public School Children-in-Need

Manchester, NH City Hall

Manchester, NH City Hall
My new hometown - view from Hanover St. intersection with Elm St.

Manchester NH City Democrats

Manchester NH City Democrats
Go Dems!

2008 Democratic Candidates for U.S. Prez

2008 Democratic Candidates for U.S. Prez
Barack Obama, Hillary Clinton, Mike Gravel, Dennis Kucinich, John Edwards

NH State House Dome

NH State House Dome
Concord, NH

Donna Walto

Donna Walto
Pittsfield Politician -- She strongly opposes Mayor Jim Ruberto's elitist tenure.

Elmo

Elmo
Who doesn't LOVE Elmo?

Hillary Clinton for U.S. President!

Hillary Clinton for U.S. President!
Hillary is for Children. She is my choice in 2008.

The White House in 1800

The White House in 1800
Home of our Presidents of the United States

John Adams

John Adams
2nd President of the USA

Hillary Clinton stands with John Edwards and Joe Biden

Hillary Clinton stands with John Edwards and Joe Biden
Hillary is my choice for U.S. President!

Bill Clinton

Bill Clinton
Former President Bill Clinton speaks at the Radisson in Manchester NH 11/16/2007

Barack Obama

Barack Obama
U.S. Senator & Candidate for President

Pittsfield's 3 Women City Councillors - 2004

Pittsfield's 3 Women City Councillors - 2004
Linda Tyer, Pam Malumphy, Tricia Farley-Bouvier

Wahconah Park in Pittsfield, Massachusetts

Wahconah Park in Pittsfield, Massachusetts
My friend Brian Merzbach reviews baseball parks around the nation.

The Corporate Elite: Rational Incentives for only the wealthy

The Corporate Elite: Rational Incentives for only the wealthy
The Elites double their $ every 6 to 8 years, while the "have-nots" double their $ every generation (or 24 years). Good bye Middle Class!

George Will

George Will
The human satellite voice for the Corporate Elite

Elizabeth Warren

Elizabeth Warren
The Anti-George Will; Harvard Law School Professor; The Corporate Elite's Worst Nightmare

The Flag of The Commonwealth of Massachusetts

The Flag of The Commonwealth of Massachusetts
I was born and raised in Pittsfield, Massachusetts

State Senator Stan Rosenberg

State Senator Stan Rosenberg
Democratic State Senator from Amherst, Massachusetts -/- Anti-Stan Rosenberg Blog: rosenbergwatch.blogspot.com

Ellen Story

Ellen Story
Amherst Massachusetts' State Representative

Teen Pregnancy in Pittsfield, Mass.

Teen Pregnancy in Pittsfield, Mass.
Books are being written on Pittsfield's high teen pregancy rates! What some intellectuals do NOT understand about the issue is that TEEN PREGNANCIES in Pittsfield double the statewide average by design - Perverse Incentives!

NH Governor John Lynch

NH Governor John Lynch
Supports $30 Scratch Tickets and other forms of regressive taxation. Another Pol that only serves his Corporate Elite Masters instead of the People!

U.S. Congresswoman Carol Shea Porter

U.S. Congresswoman Carol Shea Porter
The first woman whom the People of New Hampshire have voted in to serve in U.S. Congress

U.S. Congressman Paul Hodes

U.S. Congressman Paul Hodes
A good man who wants to bring progressive changes to Capitol Hill!

Paul Hodes for U.S. Congress

Paul Hodes for U.S. Congress
New Hampshire's finest!

Darth Vader

Darth Vader
Star Wars

Dick Cheney & George W. Bush

Dick Cheney & George W. Bush
The Gruesome Two-some! Stop the Neo-Cons' fascism! End the Iraq War NOW!

WAROPOLY

WAROPOLY
The Inequity of Globalism

Bushopoly!

Bushopoly!
The Corporate Elite have redesigned "The System" to enrich themselves at the expense of the people, masses, have-nots, poor & middle-class families

George W. Bush with Karl Rove

George W. Bush with Karl Rove
Rove was a political strategist with extraordinary influence within the Bush II White House

2008's Republican Prez-field

2008's Republican Prez-field
John McCain, Alan Keyes, Rudy Guiliani, Duncan Hunter, Mike Huckabee, WILLARD Mitt Romney, Fred Thompson, Ron Paul

Fall in New England

Fall in New England
Autumn is my favorite season

Picturing America

Picturing America
picturingamerica.neh.gov

Winter Weather Map

Winter Weather Map
3:45PM EST 3-Dec-07

Norman Rockwell Painting

Norman Rockwell Painting
Thanksgiving

Norman Rockwell Painting

Norman Rockwell Painting
Depiction of American Values in mid-20th Century America

Larry Bird #33

Larry Bird #33
My favorite basketball player of my childhood

Boston Celtics Basketball - 2007-2008

Boston Celtics Basketball - 2007-2008
Kevin Garnett hugs James Posey

Paul Pierce

Paul Pierce
All heart! Awesome basketball star for The Boston Celtics.

Tom Brady

Tom Brady
Go Patriots!

Rupert Murdoch

Rupert Murdoch
Owner of Fox News - CORPORATE ELITE!

George Stephanopolous

George Stephanopolous
A Corporate Elite Political News Analyst

Robert Redford

Robert Redford
Starred in the movie "Lions for Lambs"

Meryl Streep

Meryl Streep
Plays a jaded journalist with integrity in the movie "Lions for Lambs"

Tom Cruise

Tom Cruise
Tom Cruise plays the Neo-Con D.C. Pol purely indoctrinated by the Corporate Elite's political agenda in the Middle East

CHARLIZE THERON

CHARLIZE THERON
"I want to say I've never been surrounded by so many fake breasts, but I went to the Academy Awards."

Amherst Town Library

Amherst Town Library
Amherst, NH - www.amherstlibrary.org

Manchester NH Library

Manchester NH Library
I use the library's automated timed 1-hour-per-day Internet computers to post on my Blog - www.manchester.lib.nh.us

Manchester NH's Palace Theater

Manchester NH's Palace Theater
Manchester NH decided to restore its Palace Theater

Pittsfield's Palace Theater

Pittsfield's Palace Theater
Pittsfield tore down this landmark on North Street in favor of a parking lot

Pleasant Street Theater

Pleasant Street Theater
Amherst, Massachusetts

William "Shitty" Pignatelli

William "Shitty" Pignatelli
A top down & banal State House Pol from Lenox Massachusetts -- A GOOD MAN!

The CIA & Mind Control

The CIA & Mind Control
Did the CIA murder people by proxy assassins?

Skull & Bones

Skull & Bones
Yale's Elite

ImpeachBush.org

ImpeachBush.org
I believe President Bush should be IMPEACHED because he is waging an illegal and immoral war against Iraq!

Bob Feuer drumming for U.S. Congress v John Olver in 2008

Bob Feuer drumming for U.S. Congress v John Olver in 2008
www.blog.bobfeuer.us

Abe Lincoln

Abe Lincoln
The 16th President of the USA

Power

Power
Peace

Global Warming Mock Giant Thermometer

Global Warming Mock Giant Thermometer
A member of Green Peace activist sets up a giant thermometer as a symbol of global warming during their campaign in Nusa Dua, Bali, Indonesia, Sunday, Dec. 2, 2007. World leaders launch marathon negotiations Monday on how to fight global warming, which left unchecked could cause devastating sea level rises, send millions further into poverty and lead to the mass extinction of plants and animals.

combat global warming...

combat global warming...
...or risk economic and environmental disaster caused by rising temperatures

www.climatecrisiscoalition.org

www.climatecrisiscoalition.org
P.O. Box 125, South Lee, MA 01260, (413) 243-5665, tstokes@kyotoandbeyond.org, www.kyotoandbeyond.org

3 Democratic presidentional candidates

3 Democratic presidentional candidates
Democratic presidential candidates former senator John Edwards (from right) and Senators Joe Biden and Chris Dodd before the National Public Radio debate yesterday (12/4/2007).

The UN Seal

The UN Seal
An archaic & bureaucratic post WW2 top-down, non-democratic institution that also stands for some good governance values

Superman

Superman
One of my favorite childhood heroes and movies

Web-Site on toxic toys

Web-Site on toxic toys
www.healthytoys.org

Batman

Batman
One of my favorite super-heroes

Deval Patrick & Denis Guyer

Deval Patrick & Denis Guyer
Massachusetts' Governor stands with Dalton's State Rep. Denis E. Guyer.

Bill Cosby & Denis Guyer

Bill Cosby & Denis Guyer
TV Star Bill Cosby stands with Denis E. Guyer

Denis Guyer with his supporters

Denis Guyer with his supporters
Dalton State Representative

Denis Guyer goes to college

Denis Guyer goes to college
Dalton State Representative

Peter Marchetti

Peter Marchetti
He is my second cousin. Pete Marchetti favors MONEY, not fairness!

Matt Barron & Denis Guyer with couple

Matt Barron & Denis Guyer with couple
Matt Barron plays DIRTY politics against his opponents!

Nat Karns

Nat Karns
Top-Down Executive Director of the ELITIST Berkshire Regional Planning Commission

Human Rights for All Peoples & people

Human Rights for All Peoples & people
Stop Anti-Semitism

Massachusetts State Treasurer Tim Cahill

Massachusetts State Treasurer Tim Cahill
State House, Room 227, Boston, MA 02133, 617-367-6900, www.mass.gov/treasury/

Massachusetts State Attorney General Martha Coakley

Massachusetts State Attorney General Martha Coakley
1350 Main Street, Springfield, MA 01103, 413-784-1240 / McCormick Building, One Asburton Place, Boston, MA 02108, 617-727-4765 / marthacoakley.com / www.ago.state.ma.us

Bush v. Gore: December 12, 2007, was the seventh anniversary, the 5-4 Supreme Court decision...

Bush v. Gore: December 12, 2007, was the seventh anniversary, the 5-4 Supreme Court decision...
www.takebackthecourt.org - A political billboard near my downtown apartment in Manchester, NH

Marc Murgo

Marc Murgo
An old friend of mine from Pittsfield

Downtown Manchester, NH

Downtown Manchester, NH
www.newhampshire.com/nh-towns/manchester.aspx

Marisa Tomei

Marisa Tomei
Movie Actress

Massachusetts Coalition for Healthy Communities (MCHC)

Massachusetts Coalition for Healthy Communities (MCHC)
www.masschc.org/issue.php

Mike Firestone & Anna Weisfeiler

Mike Firestone & Anna Weisfeiler
Mike Firestone works in Manchester NH for Hillary Clinton's presidential campaign

James Pindell

James Pindell
Covers NH Primary Politcs for The Boston Globe

U.S. History - Declaration

U.S. History - Declaration
A 19th century engraving shows Benjamin Franklin, left, Thomas Jefferson, John Adams, Philip Livingston and Roger Sherman at work on the Declaration of Independence.

Boston Globe Photos of the Week - www.boston.com/bostonglobe/gallery/

Boston Globe Photos of the Week - www.boston.com/bostonglobe/gallery/
Sybregje Palenstijn (left), who plays Sarah Godbertson at Plimouth Plantation, taught visitors how to roast a turkey on a spit. The plantation often sees a large influx of visitors during the holiday season.

Chris Hodgkins

Chris Hodgkins
Another special interest Berkshire Pol who could not hold his "WATER" on Beacon Hill's State House!

The Big Dig - 15 tons of concrete fell from a tunnel ceiling onto Milena Del Valle's car.

The Big Dig - 15 tons of concrete fell from a tunnel ceiling onto Milena Del Valle's car.
Most of Boston's Big Dig highway remains closed, after a woman was crushed when 15 tons of concrete fell from a tunnel ceiling onto her car. (ABC News)

Jane Swift

Jane Swift
Former Acting Governor of Massachusetts & Berkshire State Senator

Paul Cellucci

Paul Cellucci
Former Massachusetts Governor

William Floyd Weld

William Floyd Weld
$80 Million Trust Fund Former Governor of Massachusetts

Mike Dukakis

Mike Dukakis
Former Governor of Massachusetts

Mary E. Carey

Mary E. Carey
Amherst, Massachusetts, Journalist and Blogger

Caveman

Caveman
www.ongeicocaveman.blogspot.com

Peter G. Arlos

Peter G. Arlos
"The biggest challenge Pittsfield faces is putting its fiscal house in order. The problem is that doing so requires structural changes in local government, many of which I have advocated for years, but which officials do not have the will to implement. Fiscal responsibility requires more than shifting funds from one department to another. Raising taxes and fees and cutting services are not the answer. Structural changes in the way services are delivered and greater productivity are the answer, and without these changes the city's fiscal crisis will not be solved."

James M. Ruberto

James M. Ruberto
"Pittsfield's biggest challenge is to find common ground for a better future. The city is at a crossroads. On one hand, our quality of life is challenged. On the other hand, some important building blocks are in place that could be a strong foundation for our community. Pittsfield needs to unite for the good of its future. The city needs an experienced businessman and a consensus builder who will invite the people to hold him accountable."

Matt Kerwood

Matt Kerwood
Pittsfield's Councilor-At-Large. Go to: extras.berkshireeagle.com/NeBe/profiles/12.htm

Gerald M. Lee

Gerald M. Lee
Pittsfield's City Council Prez. Top-down governance of the first order!

Mary Carey

Mary Carey
Mary with student

Boston Red Sox

Boston Red Sox
Jonathan Papelbon celebrates with Jason Varitek

Free Bernard Baran!

Free Bernard Baran!
www.freebaran.org

Political Intelligence

Political Intelligence
Capitol Hill

Sherwood Guernsey II

Sherwood Guernsey II
Wealthy Williamstown Political Activist & Pittsfield Attorney

Mary Carey 2

Mary Carey 2
California Pol & porn star

Pittsfield's Good Old Boy Network - Political Machine!

Pittsfield's Good Old Boy Network - Political Machine!
Andy "Luciforo" swears in Jimmy Ruberto for the returning Mayor's 3rd term

Berkshire Grown

Berkshire Grown
www.berkshiregrown.org

Rambo

Rambo

The Mount was built in 1902 & was home to Edith Wharton (1862-1937) from 1903 to 1908.

The Mount was built in 1902 & was home to Edith Wharton (1862-1937) from 1903 to 1908.
The Mount, the historic home in Lenox of famed American novelist Edith Wharton, is facing foreclosure.