SALES TAX AS PROPERTY TAX RELIEF? THE SHIFTING ONUS OF LOCAL REVENUE GENERATION

Local governments are under pressure to develop alternative revenue sources to their already strapped property tax bases. Throughout the 1970s, municipal governments nationwide restructured their local taxes by substituing sales tax for property tax revenue. A tax accounting model identified two sources of sales-for-property tax substitution: changes in the tax rates and normal economic growth and decline. Most of the sales-for-property tax substitution experienced in Illinois city finance was attributable to economic change. The critical determinant of this substitution appreared to be the municipality's share of the regional retail market. Cities in higher density metropolitan areas were less likely to experience sales-for-property tax substitution through economic growth than those cities in lower density, less competitive environments.     

Wind-forced continental shelf waves from a geographical origin

The response of a barotropic coastal ocean on a step-shaped continental shelf to a traveling sinusoidal wind stress forcing is predicted theoretically using a frictional force proportional to the alongshore current velocity. This theory is compared to a small set of observations from the northeast coast of Australia where a sudden widening of the continental shelf provides a geographical origin. The comparison is accomplished by means of frequency response functions relating alongshore wind stress with alongshore velocity. Amplitudes of the response functions are predicted to increase with alongshore distance equatorward and also to decrease with frequency at any location. These predictions are verified by the measurements. Predicted phase lags are generally less than about 30°, with observations agreeing with theory to within about 20°C. In general, the measurements provide reasonable evidence to support the theory of wind-forced continental shelf waves from a geographical origin.     

An analysis of the distribution of boulders in the vicinity of small lunar craters

Nine Orbiter 3 high-resolution photographs were examined at three sites for distributions of boulders around craters 110 m in diameter; three kinds of distributions were noted. Some had boulders inside and far outside (designated), others had boulders only inside or on their ramparts (), and some had no detectable boulders (). Additionally, shapes or morphologies of craters were classified according to their resemblance to one of three Jaffe models (1965); a third classification involved the depth of particulate overlay (Jaffe, 1965). Crater morphologies were classified (A) if they were relatively shallow with sharp, raised rims, (B) if they were rimless and shallow, and (C) if they were relatively deep and had low, broad rims. The data suggested that there were strong relationships between crater types and boulder distributions in which, generally, A-type was related to the-distribution, B-type to-distribution, and C-type to-distribution. Plots of numbers of craters of each crater type and each kind of boulder distribution versus steps of overlay for each site and for the totality of craters considered indicated that neither boulder distribution nor crater type represented orderly progression of age or erosional evolution. The apparent overlays for the A's and C's and for the's and's were similar, implying similar ages or stages of erosion. It is suggested that they represent two kinds of primary craters and that the A's are of impact origin while the C's are of volcanic origin. The B's probably represent later stages of erosion of the C's and possibly of some A's.Now at the University of Maryland.Receipt delayed by postal strike in Great Britain.     

Pre-main sequence stellar evolution with mass loss

A semi-empirical formulation is given of the rate of stellar mass loss by stellar winds. Evolutionary studies of stars in the pre-main sequence (T Tauri) stage are presented for a variety of rates of mass loss. It has been found that different mass loss rates produce only small changes in the positions of equal evolutionary time lines in HR diagrams. Thus it is concluded that the spread of points in HR diagrams of young clusters results from a spread in their times of formation. This is consistent with the initiation of star formation by violent hydrodynamic compression of a typical interstellar cloud.     

Statistical model of silicate analysis and results of investigation of G-1 and W-1 samples

An analysis of the results of investigation of the G- 1 and W- 1 samples are given and differ from F. Chayes’ point of view. Results of the samples can be evaluated by comparison of frequency-distribution properties of determinations for chemical elements from different laboratories with some standard distribution, which gives the idea of a statistical model. The comparative results indicate that oxides from minerals of the same density have positive correlations and that oxides from minerals of different density have negative correlations. The different results therefore are not from the precision of analysis, but rather from differentiation of sample powder particles by density and shape in the course of preparation.     

Rapid neutron capture in supernova explosions

The implications of recent studies of the dynamics of the cores of highly evolved massive stars are considered with regard to the general problems of nucleosynthesis. The typical conditions estimated for these models are shown to be very promising for the process of element synthesis by neutron capture on a fast time scale (ther-process ofBurbidge et al., 1957).     

Volumetric characteristics of lava flows from interferometric radar and multispectral satellite data: the 1995 Fernandina and 1998 Cerro Azul eruptions in the western Galápagos

We have used a suite of remotely sensed data, numerical lava flow modeling, and field observations to determine quantitative characteristics of the 1995 Fernandina and 1998 Cerro Azul eruptions in the western Galápagos Islands. Flank lava flow areas, volumes, instantaneous effusion rates, and average effusion rates were all determined for these two eruptions, for which only limited syn-eruptive field observations are available. Using data from SPOT, TOPSAR, ERS-1, and ERS-2, we determined that the 1995 Fernandina flow covers a subaerial area of 6.5×10⁶ m² and has a subaerial dense rock equivalent (DRE) volume of 42×10⁶ m³. Field observations, ATSR satellite data, and the FLOWGO numerical model allow us to determine that the effusion rate declined exponentially from a high of ~60–200 m³ s^-1 during the first few hours to <5 m³ s^-1 prior to ceasing after 73 days, with a mean effusion rate of 4–16 m³ s^-1. Integrating the ATSR-derived, exponentially declining effusion rate over the eruption duration produces a total (subaerial + submarine) DRE volume of between 27 and 100×10⁶ m³, the range in values being due to differing assumptions about heat loss characteristics; only values in the higher part of this range are consistent with the independently derived subaerial volume. Using SPOT, TOPSAR, ERS-1, and ERS-2 data, we determine that the 1998 Cerro Azul flow is 16 km long, covers 16 km², and has a DRE volume of 54×10⁶ m³. FLOWGO produces at-vent velocity and effusion rate values of 11 m s^-1 and ~600 m³ s^-1, respectively. The velocity value agrees well with the 12 m s^-1 estimated in the field. The mean effusion rate (total DRE volume/duration) was 7–47 m³ s^-1. Dike dimensions, fissure lengths, and pressure gradients along the conduit based on magma chamber depth estimates of 3–5 km produce mean effusion rates for the two eruptions that range over nearly four orders of magnitude, the range being due to uncertainty in the magma viscosity, dike dimensions, and pressure gradient between magma chamber and vent. Although somewhat consistent with mean effusion rates from other techniques, their wide range makes them less useful. The exponentially declining effusion rates during both eruptions are consistent with release of elastic strain being the driving mechanism of the eruptions. Our results provide independent input parameters for previously published theoretical relationships between magma chamber pressurization and eruption rates that constrain chamber volumes and increases in volume prior to eruption, as well as time constants of exponential decay during the eruption. The results and theoretical relationships combine to indicate that at both volcanoes probably 25–30% of the volumetric increase in the magma chamber erupted as lava onto the surface. In both eruptions the lava flow volumes are less than 1% of the magma chamber volume.