id	sid	tid	token	lemma	pos
cblr-2926	1	1	enforcement	enforcement	NOUN
cblr-2926	1	2	of	of	ADP
cblr-2926	1	3	state	state	NOUN
cblr-2926	1	4	and	and	CCONJ
cblr-2926	1	5	local	local	ADJ
cblr-2926	1	6	tobacco	tobacco	NOUN
cblr-2926	1	7	excise	excise	NOUN
cblr-2926	1	8	in	in	ADP
cblr-2926	1	9	taxes	taxis	NOUN
cblr-2926	1	10	after	after	ADP
cblr-2926	1	11	hemi	hemi	PROPN
cblr-2926	1	12	group	group	PROPN
cblr-2926	1	13	enforcement	enforcement	NOUN
cblr-2926	1	14	of	of	ADP
cblr-2926	1	15	state	state	NOUN
cblr-2926	1	16	and	and	CCONJ
cblr-2926	1	17	local	local	ADJ
cblr-2926	1	18	tobacco	tobacco	NOUN
cblr-2926	1	19	excise	excise	NOUN
cblr-2926	1	20	taxes	taxis	NOUN
cblr-2926	1	21	after	after	ADP
cblr-2926	1	22	hemi	hemi	PROPN
cblr-2926	1	23	group	group	PROPN
cblr-2926	1	24	c.b	c.b	PROPN
cblr-2926	1	25	.	.	PROPN
cblr-2926	1	26	buente	buente	PROPN
cblr-2926	1	27	*	*	PROPN
cblr-2926	1	28	i.	i.	PROPN
cblr-2926	1	29	introduction	introduction	NOUN
cblr-2926	1	30	.............................	.............................	PUNCT
cblr-2926	1	31	530	530	NUM
cblr-2926	1	32	ii	ii	NOUN
cblr-2926	1	33	.	.	PUNCT
cblr-2926	2	1	evasion	evasion	NOUN
cblr-2926	2	2	of	of	ADP
cblr-2926	2	3	state	state	NOUN
cblr-2926	2	4	tobacco	tobacco	NOUN
cblr-2926	2	5	excise	excise	NOUN
cblr-2926	2	6	taxes	taxis	NOUN
cblr-2926	2	7	.....	.....	PUNCT
cblr-2926	3	1	.....	.....	PUNCT
cblr-2926	3	2	534	534	NUM
cblr-2926	3	3	a.	a.	NOUN
cblr-2926	3	4	tobacco	tobacco	NOUN
cblr-2926	3	5	excise	excise	NOUN
cblr-2926	3	6	taxes	taxis	NOUN
cblr-2926	3	7	...............	...............	PUNCT
cblr-2926	4	1	.....	.....	PROPN
cblr-2926	4	2	534	534	NUM
cblr-2926	4	3	b.	b.	PROPN
cblr-2926	4	4	excise	excise	NOUN
cblr-2926	4	5	tax	tax	NOUN
cblr-2926	4	6	evasion	evasion	NOUN
cblr-2926	4	7	.....................	.....................	PUNCT
cblr-2926	5	1	537	537	NUM
cblr-2926	5	2	1	1	NUM
cblr-2926	5	3	.	.	PUNCT
cblr-2926	5	4	smuggling	smuggling	NOUN
cblr-2926	5	5	....................	....................	PUNCT
cblr-2926	6	1	.....	.....	PUNCT
cblr-2926	6	2	538	538	NUM
cblr-2926	6	3	2	2	NUM
cblr-2926	6	4	.	.	PUNCT
cblr-2926	6	5	native	native	ADJ
cblr-2926	6	6	american	american	ADJ
cblr-2926	6	7	sources	source	NOUN
cblr-2926	6	8	..............	..............	PUNCT
cblr-2926	7	1	541	541	NUM
cblr-2926	7	2	3	3	X
cblr-2926	7	3	.	.	PUNCT
cblr-2926	7	4	internet	internet	NOUN
cblr-2926	7	5	sales	sale	NOUN
cblr-2926	7	6	....	....	PUNCT
cblr-2926	7	7	...................	...................	PUNCT
cblr-2926	8	1	543	543	NUM
cblr-2926	8	2	c.	c.	NOUN
cblr-2926	8	3	combating	combat	VERB
cblr-2926	8	4	evasion	evasion	NOUN
cblr-2926	8	5	......................	......................	PUNCT
cblr-2926	9	1	544	544	NUM
cblr-2926	9	2	1	1	NUM
cblr-2926	9	3	.	.	PUNCT
cblr-2926	9	4	legal	legal	ADJ
cblr-2926	9	5	tools	tool	NOUN
cblr-2926	9	6	....................	....................	PUNCT
cblr-2926	10	1	.....	.....	PUNCT
cblr-2926	10	2	545	545	NUM
cblr-2926	10	3	2	2	NUM
cblr-2926	10	4	.	.	PUNCT
cblr-2926	10	5	enforcement	enforcement	NOUN
cblr-2926	10	6	responsibilities	responsibility	NOUN
cblr-2926	10	7	.....	.....	PUNCT
cblr-2926	10	8	......	......	PUNCT
cblr-2926	11	1	550	550	NUM
cblr-2926	11	2	iii	iii	NOUN
cblr-2926	11	3	.	.	PUNCT
cblr-2926	11	4	hemi	hemi	PROPN
cblr-2926	11	5	group	group	PROPN
cblr-2926	11	6	.	.	PUNCT
cblr-2926	11	7	......................	......................	PUNCT
cblr-2926	12	1	........	........	PUNCT
cblr-2926	13	1	552	552	NUM
cblr-2926	13	2	a.	a.	NOUN
cblr-2926	13	3	background	background	NOUN
cblr-2926	13	4	.....................	.....................	PUNCT
cblr-2926	13	5	......	......	PUNCT
cblr-2926	13	6	552	552	NUM
cblr-2926	13	7	1	1	NUM
cblr-2926	13	8	.	.	PUNCT
cblr-2926	14	1	proximate	proximate	NOUN
cblr-2926	14	2	cause	cause	NOUN
cblr-2926	14	3	................	................	PUNCT
cblr-2926	15	1	.....	.....	PUNCT
cblr-2926	15	2	554	554	NUM
cblr-2926	15	3	2	2	NUM
cblr-2926	15	4	.	.	PUNCT
cblr-2926	15	5	injury	injury	NOUN
cblr-2926	15	6	to	to	ADP
cblr-2926	15	7	business	business	NOUN
cblr-2926	15	8	or	or	CCONJ
cblr-2926	15	9	property	property	NOUN
cblr-2926	15	10	.....	.....	PUNCT
cblr-2926	16	1	.....	.....	PUNCT
cblr-2926	17	1	556	556	NUM
cblr-2926	17	2	b.	b.	NOUN
cblr-2926	17	3	effects	effect	NOUN
cblr-2926	17	4	........................	........................	PUNCT
cblr-2926	17	5	.......	.......	PUNCT
cblr-2926	17	6	558	558	NUM
cblr-2926	17	7	1	1	NUM
cblr-2926	17	8	.	.	PUNCT
cblr-2926	17	9	civil	civil	PROPN
cblr-2926	17	10	rico	rico	PROPN
cblr-2926	17	11	suits	suit	NOUN
cblr-2926	17	12	...........................	...........................	PUNCT
cblr-2926	17	13	558	558	NUM
cblr-2926	17	14	2	2	NUM
cblr-2926	17	15	.	.	PUNCT
cblr-2926	17	16	federal	federal	ADJ
cblr-2926	17	17	alternatives	alternative	NOUN
cblr-2926	17	18	to	to	ADP
cblr-2926	17	19	rico	rico	PROPN
cblr-2926	17	20	...............	...............	PUNCT
cblr-2926	17	21	562	562	NUM
cblr-2926	17	22	iv	iv	NOUN
cblr-2926	17	23	.	.	PUNCT
cblr-2926	17	24	tools	tool	NOUN
cblr-2926	17	25	to	to	PART
cblr-2926	17	26	combat	combat	VERB
cblr-2926	17	27	evasion	evasion	NOUN
cblr-2926	17	28	after	after	ADP
cblr-2926	17	29	hemi	hemi	PROPN
cblr-2926	17	30	group	group	PROPN
cblr-2926	17	31	............	............	PUNCT
cblr-2926	17	32	568	568	NUM
cblr-2926	17	33	a.	a.	NOUN
cblr-2926	17	34	federal	federal	ADJ
cblr-2926	17	35	resources	resource	NOUN
cblr-2926	17	36	................	................	PUNCT
cblr-2926	17	37	......	......	PUNCT
cblr-2926	17	38	568	568	NUM
cblr-2926	17	39	b.	b.	PROPN
cblr-2926	17	40	state	state	NOUN
cblr-2926	17	41	resources	resource	NOUN
cblr-2926	17	42	...........	...........	PUNCT
cblr-2926	17	43	................	................	PUNCT
cblr-2926	17	44	573	573	NUM
cblr-2926	17	45	1	1	X
cblr-2926	17	46	.	.	PUNCT
cblr-2926	17	47	internet	internet	NOUN
cblr-2926	17	48	evasion	evasion	NOUN
cblr-2926	17	49	................	................	PUNCT
cblr-2926	18	1	.....	.....	PUNCT
cblr-2926	19	1	573	573	NUM
cblr-2926	19	2	2	2	X
cblr-2926	19	3	.	.	PUNCT
cblr-2926	19	4	evasion	evasion	NOUN
cblr-2926	19	5	via	via	ADP
cblr-2926	19	6	smuggling	smuggling	NOUN
cblr-2926	19	7	..........	..........	PUNCT
cblr-2926	19	8	......	......	PUNCT
cblr-2926	20	1	574	574	NUM
cblr-2926	20	2	v.	v.	ADP
cblr-2926	20	3	conclusion	conclusion	NOUN
cblr-2926	20	4	..............................	..............................	PUNCT
cblr-2926	21	1	578	578	NUM
cblr-2926	21	2	vi	vi	NOUN
cblr-2926	21	3	.	.	PUNCT
cblr-2926	22	1	addendum	addendum	PROPN
cblr-2926	22	2	:	:	PUNCT
cblr-2926	22	3	the	the	DET
cblr-2926	22	4	pact	pact	PROPN
cblr-2926	22	5	act	act	PROPN
cblr-2926	22	6	............	............	PUNCT
cblr-2926	22	7	.........	.........	PUNCT
cblr-2926	23	1	580	580	NUM
cblr-2926	23	2	*	*	PUNCT
cblr-2926	23	3	j.d	j.d	PROPN
cblr-2926	23	4	.	.	PROPN
cblr-2926	23	5	candidate	candidate	NOUN
cblr-2926	23	6	2011	2011	NUM
cblr-2926	23	7	,	,	PUNCT
cblr-2926	23	8	columbia	columbia	PROPN
cblr-2926	23	9	university	university	PROPN
cblr-2926	23	10	school	school	NOUN
cblr-2926	23	11	of	of	ADP
cblr-2926	23	12	law	law	NOUN
cblr-2926	23	13	;	;	PUNCT
cblr-2926	23	14	b.a	b.a	PROPN
cblr-2926	23	15	.	.	PROPN
cblr-2926	23	16	economics	economics	PROPN
cblr-2926	23	17	2005	2005	NUM
cblr-2926	23	18	,	,	PUNCT
cblr-2926	23	19	stanford	stanford	PROPN
cblr-2926	23	20	university	university	PROPN
cblr-2926	23	21	.	.	PUNCT
cblr-2926	24	1	the	the	DET
cblr-2926	24	2	author	author	NOUN
cblr-2926	24	3	would	would	AUX
cblr-2926	24	4	like	like	VERB
cblr-2926	24	5	to	to	PART
cblr-2926	24	6	thank	thank	VERB
cblr-2926	24	7	professor	professor	PROPN
cblr-2926	24	8	daniel	daniel	PROPN
cblr-2926	24	9	richman	richman	PROPN
cblr-2926	24	10	for	for	ADP
cblr-2926	24	11	his	his	PRON
cblr-2926	24	12	guidance	guidance	NOUN
cblr-2926	24	13	,	,	PUNCT
cblr-2926	24	14	as	as	ADV
cblr-2926	24	15	well	well	ADV
cblr-2926	24	16	as	as	ADP
cblr-2926	24	17	bryant	bryant	PROPN
cblr-2926	24	18	lee	lee	PROPN
cblr-2926	24	19	and	and	CCONJ
cblr-2926	24	20	the	the	DET
cblr-2926	24	21	survey	survey	NOUN
cblr-2926	24	22	team	team	NOUN
cblr-2926	24	23	for	for	ADP
cblr-2926	24	24	their	their	PRON
cblr-2926	24	25	comments	comment	NOUN
cblr-2926	24	26	and	and	CCONJ
cblr-2926	24	27	advice	advice	NOUN
cblr-2926	24	28	.	.	PUNCT
cblr-2926	25	1	i.	i.	NOUN
cblr-2926	25	2	introduction	introduction	NOUN
cblr-2926	25	3	as	as	SCONJ
cblr-2926	25	4	states	state	NOUN
cblr-2926	25	5	have	have	AUX
cblr-2926	25	6	been	be	AUX
cblr-2926	25	7	turning	turn	VERB
cblr-2926	25	8	to	to	ADP
cblr-2926	25	9	tobacco	tobacco	NOUN
cblr-2926	25	10	tax	tax	NOUN
cblr-2926	25	11	increases	increase	NOUN
cblr-2926	25	12	as	as	ADP
cblr-2926	25	13	a	a	DET
cblr-2926	25	14	source	source	NOUN
cblr-2926	25	15	of	of	ADP
cblr-2926	25	16	revenue	revenue	NOUN
cblr-2926	25	17	,	,	PUNCT
cblr-2926	25	18	they	they	PRON
cblr-2926	25	19	have	have	AUX
cblr-2926	25	20	found	find	VERB
cblr-2926	25	21	the	the	DET
cblr-2926	25	22	base	base	NOUN
cblr-2926	25	23	for	for	ADP
cblr-2926	25	24	such	such	ADJ
cblr-2926	25	25	taxes	taxis	NOUN
cblr-2926	25	26	eroding	erode	VERB
cblr-2926	25	27	not	not	PART
cblr-2926	25	28	only	only	ADV
cblr-2926	25	29	due	due	ADJ
cblr-2926	25	30	to	to	ADP
cblr-2926	25	31	declining	decline	VERB
cblr-2926	25	32	cigarette	cigarette	NOUN
cblr-2926	25	33	consumption	consumption	NOUN
cblr-2926	25	34	but	but	CCONJ
cblr-2926	25	35	also	also	ADV
cblr-2926	25	36	due	due	ADP
cblr-2926	25	37	to	to	ADP
cblr-2926	25	38	emboldened	embolden	VERB
cblr-2926	25	39	tax	tax	NOUN
cblr-2926	25	40	evasion	evasion	NOUN
cblr-2926	25	41	.	.	PUNCT
cblr-2926	25	42	'	'	PUNCT
cblr-2926	26	1	large	large	ADJ
cblr-2926	26	2	tax	tax	NOUN
cblr-2926	26	3	differentials	differential	NOUN
cblr-2926	26	4	between	between	ADP
cblr-2926	26	5	states	state	NOUN
cblr-2926	26	6	,	,	PUNCT
cblr-2926	26	7	combined	combine	VERB
cblr-2926	26	8	with	with	ADP
cblr-2926	26	9	the	the	DET
cblr-2926	26	10	compact	compact	ADJ
cblr-2926	26	11	size	size	NOUN
cblr-2926	26	12	of	of	ADP
cblr-2926	26	13	cigarettes	cigarette	NOUN
cblr-2926	26	14	,	,	PUNCT
cblr-2926	26	15	make	make	VERB
cblr-2926	26	16	the	the	DET
cblr-2926	26	17	per	per	ADJ
cblr-2926	26	18	pack	pack	NOUN
cblr-2926	26	19	profits	profit	NOUN
cblr-2926	26	20	from	from	ADP
cblr-2926	26	21	evasion	evasion	NOUN
cblr-2926	26	22	an	an	DET
cblr-2926	26	23	attractive	attractive	ADJ
cblr-2926	26	24	target	target	NOUN
cblr-2926	26	25	.	.	PUNCT
cblr-2926	27	1	for	for	ADP
cblr-2926	27	2	example	example	NOUN
cblr-2926	27	3	,	,	PUNCT
cblr-2926	27	4	filling	fill	VERB
cblr-2926	27	5	up	up	ADP
cblr-2926	27	6	even	even	ADV
cblr-2926	27	7	one	one	NUM
cblr-2926	27	8	car	car	NOUN
cblr-2926	27	9	-	-	PUNCT
cblr-2926	27	10	load	load	NOUN
cblr-2926	27	11	with	with	ADP
cblr-2926	27	12	cigarettes	cigarette	NOUN
cblr-2926	27	13	in	in	ADP
cblr-2926	27	14	a	a	DET
cblr-2926	27	15	low	low	ADJ
cblr-2926	27	16	-	-	PUNCT
cblr-2926	27	17	tax	tax	NOUN
cblr-2926	27	18	state	state	NOUN
cblr-2926	27	19	and	and	CCONJ
cblr-2926	27	20	driving	drive	VERB
cblr-2926	27	21	to	to	ADP
cblr-2926	27	22	a	a	DET
cblr-2926	27	23	high	high	ADJ
cblr-2926	27	24	-	-	PUNCT
cblr-2926	27	25	tax	tax	NOUN
cblr-2926	27	26	state	state	NOUN
cblr-2926	27	27	can	can	AUX
cblr-2926	27	28	lead	lead	VERB
cblr-2926	27	29	to	to	ADP
cblr-2926	27	30	a	a	DET
cblr-2926	27	31	tax	tax	NOUN
cblr-2926	27	32	evasion	evasion	NOUN
cblr-2926	27	33	profit	profit	NOUN
cblr-2926	27	34	of	of	ADP
cblr-2926	27	35	up	up	ADP
cblr-2926	27	36	to	to	PART
cblr-2926	27	37	$	$	SYM
cblr-2926	27	38	23,000	23,000	NUM
cblr-2926	27	39	.	.	PUNCT
cblr-2926	28	1	profits	profit	NOUN
cblr-2926	28	2	of	of	ADP
cblr-2926	28	3	that	that	DET
cblr-2926	28	4	magnitude	magnitude	NOUN
cblr-2926	28	5	attract	attract	NOUN
cblr-2926	28	6	smugglers	smuggler	NOUN
cblr-2926	28	7	and	and	CCONJ
cblr-2926	28	8	illegal	illegal	ADJ
cblr-2926	28	9	internet	internet	NOUN
cblr-2926	28	10	retailers	retailer	NOUN
cblr-2926	28	11	whose	whose	DET
cblr-2926	28	12	activities	activity	NOUN
cblr-2926	28	13	have	have	AUX
cblr-2926	28	14	begun	begin	VERB
cblr-2926	28	15	to	to	PART
cblr-2926	28	16	carve	carve	VERB
cblr-2926	28	17	larger	large	ADJ
cblr-2926	28	18	and	and	CCONJ
cblr-2926	28	19	larger	large	ADJ
cblr-2926	28	20	holes	hole	NOUN
cblr-2926	28	21	in	in	ADP
cblr-2926	28	22	state	state	NOUN
cblr-2926	28	23	tax	tax	NOUN
cblr-2926	28	24	collections	collection	NOUN
cblr-2926	28	25	.	.	PUNCT
cblr-2926	28	26	'	'	PUNCT
cblr-2926	29	1	effective	effective	ADJ
cblr-2926	29	2	state	state	NOUN
cblr-2926	29	3	regulation	regulation	NOUN
cblr-2926	29	4	of	of	ADP
cblr-2926	29	5	cigarette	cigarette	NOUN
cblr-2926	29	6	markets	market	NOUN
cblr-2926	29	7	would	would	AUX
cblr-2926	29	8	be	be	AUX
cblr-2926	29	9	particularly	particularly	ADV
cblr-2926	29	10	valuable	valuable	ADJ
cblr-2926	29	11	during	during	ADP
cblr-2926	29	12	these	these	DET
cblr-2926	29	13	economic	economic	ADJ
cblr-2926	29	14	times	time	NOUN
cblr-2926	29	15	.	.	PUNCT
cblr-2926	30	1	the	the	DET
cblr-2926	30	2	economic	economic	ADJ
cblr-2926	30	3	downturn	downturn	NOUN
cblr-2926	30	4	has	have	AUX
cblr-2926	30	5	led	lead	VERB
cblr-2926	30	6	to	to	ADP
cblr-2926	30	7	extraordinary	extraordinary	ADJ
cblr-2926	30	8	declines	decline	NOUN
cblr-2926	30	9	in	in	ADP
cblr-2926	30	10	state	state	NOUN
cblr-2926	30	11	and	and	CCONJ
cblr-2926	30	12	local	local	ADJ
cblr-2926	30	13	tax	tax	NOUN
cblr-2926	30	14	revenues	revenue	NOUN
cblr-2926	30	15	,	,	PUNCT
cblr-2926	30	16	placing	place	VERB
cblr-2926	30	17	severe	severe	ADJ
cblr-2926	30	18	pressure	pressure	NOUN
cblr-2926	30	19	on	on	ADP
cblr-2926	30	20	budgets	budget	NOUN
cblr-2926	30	21	,	,	PUNCT
cblr-2926	30	22	with	with	SCONJ
cblr-2926	30	23	deficits	deficit	NOUN
cblr-2926	30	24	projected	project	VERB
cblr-2926	30	25	into	into	ADP
cblr-2926	30	26	the	the	DET
cblr-2926	30	27	future.4	future.4	ADJ
cblr-2926	30	28	most	most	ADJ
cblr-2926	30	29	states	state	NOUN
cblr-2926	30	30	face	face	VERB
cblr-2926	30	31	see	see	VERB
cblr-2926	30	32	gary	gary	PROPN
cblr-2926	30	33	fields	field	NOUN
cblr-2926	30	34	,	,	PUNCT
cblr-2926	30	35	states	state	NOUN
cblr-2926	30	36	go	go	VERB
cblr-2926	30	37	to	to	ADP
cblr-2926	30	38	war	war	NOUN
cblr-2926	30	39	on	on	ADP
cblr-2926	30	40	cigarette	cigarette	NOUN
cblr-2926	30	41	smuggling	smuggling	NOUN
cblr-2926	30	42	,	,	PUNCT
cblr-2926	30	43	wall	wall	PROPN
cblr-2926	30	44	st	st	PROPN
cblr-2926	30	45	.	.	PROPN
cblr-2926	30	46	j.	j.	PROPN
cblr-2926	30	47	,	,	PUNCT
cblr-2926	30	48	july	july	PROPN
cblr-2926	30	49	20	20	NUM
cblr-2926	30	50	,	,	PUNCT
cblr-2926	30	51	2009	2009	NUM
cblr-2926	30	52	,	,	PUNCT
cblr-2926	30	53	at	at	ADP
cblr-2926	30	54	a6	a6	NOUN
cblr-2926	30	55	,	,	PUNCT
cblr-2926	30	56	available	available	ADJ
cblr-2926	30	57	at	at	ADP
cblr-2926	30	58	http://online.wsj.com/article/sb12480	http://online.wsj.com/article/sb12480	PROPN
cblr-2926	30	59	4682785163691.html	4682785163691.html	NUM
cblr-2926	30	60	;	;	PUNCT
cblr-2926	30	61	kevin	kevin	PROPN
cblr-2926	30	62	sack	sack	PROPN
cblr-2926	30	63	,	,	PUNCT
cblr-2926	30	64	states	state	NOUN
cblr-2926	30	65	look	look	VERB
cblr-2926	30	66	to	to	ADP
cblr-2926	30	67	tobacco	tobacco	NOUN
cblr-2926	30	68	tax	tax	NOUN
cblr-2926	30	69	to	to	PART
cblr-2926	30	70	fill	fill	VERB
cblr-2926	30	71	their	their	PRON
cblr-2926	30	72	budget	budget	NOUN
cblr-2926	30	73	holes	hole	NOUN
cblr-2926	30	74	,	,	PUNCT
cblr-2926	30	75	n.y	n.y	PROPN
cblr-2926	30	76	.	.	PROPN
cblr-2926	30	77	times	times	PROPN
cblr-2926	30	78	,	,	PUNCT
cblr-2926	30	79	apr	apr	PROPN
cblr-2926	30	80	.	.	PROPN
cblr-2926	30	81	21	21	NUM
cblr-2926	30	82	,	,	PUNCT
cblr-2926	30	83	2008	2008	NUM
cblr-2926	30	84	,	,	PUNCT
cblr-2926	30	85	at	at	ADP
cblr-2926	30	86	a14	a14	PROPN
cblr-2926	30	87	,	,	PUNCT
cblr-2926	30	88	available	available	ADJ
cblr-2926	30	89	at	at	ADP
cblr-2926	30	90	http://www	http://www	PROPN
cblr-2926	30	91	.	.	PROPN
cblr-2926	30	92	nytimes.com/2008/04/21/us/21tobacco.html	nytimes.com/2008/04/21/us/21tobacco.html	PROPN
cblr-2926	30	93	;	;	PUNCT
cblr-2926	30	94	see	see	VERB
cblr-2926	30	95	also	also	ADV
cblr-2926	30	96	dion	dion	NOUN
cblr-2926	30	97	lefler	lefler	NOUN
cblr-2926	30	98	,	,	PUNCT
cblr-2926	30	99	tax	tax	NOUN
cblr-2926	30	100	may	may	AUX
cblr-2926	30	101	not	not	PART
cblr-2926	30	102	help	help	VERB
cblr-2926	30	103	kansas	kansas	PROPN
cblr-2926	30	104	'	'	PART
cblr-2926	30	105	budget	budget	NOUN
cblr-2926	30	106	woes	woe	VERB
cblr-2926	30	107	enough	enough	ADV
cblr-2926	30	108	,	,	PUNCT
cblr-2926	30	109	wichita	wichita	PROPN
cblr-2926	30	110	eagle	eagle	PROPN
cblr-2926	30	111	,	,	PUNCT
cblr-2926	30	112	jan	jan	PROPN
cblr-2926	30	113	.	.	PROPN
cblr-2926	30	114	17	17	NUM
cblr-2926	30	115	,	,	PUNCT
cblr-2926	30	116	2010	2010	NUM
cblr-2926	30	117	,	,	PUNCT
cblr-2926	30	118	available	available	ADJ
cblr-2926	30	119	at	at	ADP
cblr-2926	30	120	http://www.kansas.com/news/legislature/story/1140244.html	http://www.kansas.com/news/legislature/story/1140244.html	PROPN
cblr-2926	30	121	(	(	PUNCT
cblr-2926	30	122	emphasizing	emphasize	VERB
cblr-2926	30	123	that	that	PRON
cblr-2926	30	124	smoking	smoking	NOUN
cblr-2926	30	125	cessation	cessation	NOUN
cblr-2926	30	126	is	be	AUX
cblr-2926	30	127	a	a	DET
cblr-2926	30	128	potential	potential	ADJ
cblr-2926	30	129	cause	cause	NOUN
cblr-2926	30	130	of	of	ADP
cblr-2926	30	131	tax	tax	NOUN
cblr-2926	30	132	revenue	revenue	NOUN
cblr-2926	30	133	declines	decline	NOUN
cblr-2926	30	134	in	in	ADP
cblr-2926	30	135	kansas	kansas	PROPN
cblr-2926	30	136	)	)	PUNCT
cblr-2926	30	137	.	.	PUNCT
cblr-2926	31	1	2	2	NUM
cblr-2926	31	2	u.s	u.s	PROPN
cblr-2926	31	3	.	.	PROPN
cblr-2926	31	4	dep't	dep't	NOUN
cblr-2926	31	5	of	of	ADP
cblr-2926	31	6	justice	justice	NOUN
cblr-2926	31	7	off	off	ADP
cblr-2926	31	8	.	.	PUNCT
cblr-2926	31	9	of	of	ADP
cblr-2926	31	10	the	the	DET
cblr-2926	31	11	inspector	inspector	NOUN
cblr-2926	31	12	gen	gen	PROPN
cblr-2926	31	13	.	.	PROPN
cblr-2926	31	14	,	,	PUNCT
cblr-2926	31	15	report	report	VERB
cblr-2926	31	16	number	number	NOUN
cblr-2926	31	17	1	1	NUM
cblr-2926	31	18	-	-	SYM
cblr-2926	31	19	2009	2009	NUM
cblr-2926	31	20	-	-	SYM
cblr-2926	31	21	005	005	NUM
cblr-2926	31	22	,	,	PUNCT
cblr-2926	31	23	the	the	DET
cblr-2926	31	24	bureau	bureau	NOUN
cblr-2926	31	25	of	of	ADP
cblr-2926	31	26	alcohol	alcohol	PROPN
cblr-2926	31	27	,	,	PUNCT
cblr-2926	31	28	tobacco	tobacco	NOUN
cblr-2926	31	29	,	,	PUNCT
cblr-2926	31	30	firearms	firearm	NOUN
cblr-2926	31	31	and	and	CCONJ
cblr-2926	31	32	explosives	explosive	NOUN
cblr-2926	31	33	'	'	PART
cblr-2926	31	34	efforts	effort	NOUN
cblr-2926	31	35	to	to	PART
cblr-2926	31	36	prevent	prevent	VERB
cblr-2926	31	37	the	the	DET
cblr-2926	31	38	diversion	diversion	NOUN
cblr-2926	31	39	of	of	ADP
cblr-2926	31	40	tobacco	tobacco	NOUN
cblr-2926	31	41	,	,	PUNCT
cblr-2926	31	42	at	at	ADP
cblr-2926	31	43	ii	ii	PROPN
cblr-2926	31	44	(	(	PUNCT
cblr-2926	31	45	2009	2009	NUM
cblr-2926	31	46	)	)	PUNCT
cblr-2926	31	47	,	,	PUNCT
cblr-2926	31	48	http://www	http://www	PROPN
cblr-2926	31	49	.	.	PUNCT
cblr-2926	31	50	justice.gov/oig/reports/atf/e0905.pdf	justice.gov/oig/reports/atf/e0905.pdf	PROPN
cblr-2926	32	1	[	[	X
cblr-2926	32	2	hereinafter	hereinafter	NOUN
cblr-2926	32	3	oig	oig	PROPN
cblr-2926	32	4	report	report	PROPN
cblr-2926	32	5	]	]	PUNCT
cblr-2926	32	6	.	.	PUNCT
cblr-2926	32	7	'	'	PUNCT
cblr-2926	33	1	see	see	VERB
cblr-2926	33	2	jerry	jerry	PROPN
cblr-2926	33	3	markon	markon	PROPN
cblr-2926	33	4	,	,	PUNCT
cblr-2926	33	5	atf	atf	PROPN
cblr-2926	33	6	sting	sting	PROPN
cblr-2926	33	7	smokes	smoke	VERB
cblr-2926	33	8	out	out	ADP
cblr-2926	33	9	n.j	n.j	PROPN
cblr-2926	33	10	.	.	PROPN
cblr-2926	33	11	cigarette	cigarette	NOUN
cblr-2926	33	12	smuggler	smuggler	NOUN
cblr-2926	33	13	,	,	PUNCT
cblr-2926	33	14	wash	wash	NOUN
cblr-2926	33	15	.	.	PUNCT
cblr-2926	34	1	post	post	NOUN
cblr-2926	34	2	,	,	PUNCT
cblr-2926	34	3	june	june	PROPN
cblr-2926	34	4	7	7	NUM
cblr-2926	34	5	,	,	PUNCT
cblr-2926	34	6	2009	2009	NUM
cblr-2926	34	7	,	,	PUNCT
cblr-2926	34	8	at	at	ADP
cblr-2926	34	9	pwo1	pwo1	NOUN
cblr-2926	34	10	,	,	PUNCT
cblr-2926	34	11	available	available	ADJ
cblr-2926	34	12	at	at	ADP
cblr-2926	34	13	http://www.washington	http://www.washington	PROPN
cblr-2926	34	14	post.com/wp-dyn/contentlarticle/2009/06/02/ar2009060204088.html	post.com/wp-dyn/contentlarticle/2009/06/02/ar2009060204088.html	NOUN
cblr-2926	34	15	.	.	PUNCT
cblr-2926	34	16	'	'	PUNCT
cblr-2926	35	1	donald	donald	PROPN
cblr-2926	35	2	boyd	boyd	PROPN
cblr-2926	35	3	&	&	CCONJ
cblr-2926	35	4	lucy	lucy	PROPN
cblr-2926	35	5	dadayan	dadayan	PROPN
cblr-2926	35	6	,	,	PUNCT
cblr-2926	35	7	state	state	NOUN
cblr-2926	35	8	tax	tax	NOUN
cblr-2926	35	9	decline	decline	NOUN
cblr-2926	35	10	in	in	ADP
cblr-2926	35	11	early	early	ADJ
cblr-2926	35	12	2009	2009	NUM
cblr-2926	35	13	was	be	AUX
cblr-2926	35	14	the	the	DET
cblr-2926	35	15	sharpest	sharp	ADJ
cblr-2926	35	16	on	on	ADP
cblr-2926	35	17	record	record	NOUN
cblr-2926	35	18	,	,	PUNCT
cblr-2926	35	19	53	53	NUM
cblr-2926	35	20	state	state	NOUN
cblr-2926	35	21	tax	tax	NOUN
cblr-2926	35	22	notes	note	NOUN
cblr-2926	35	23	mag	mag	ADJ
cblr-2926	35	24	.	.	PUNCT
cblr-2926	35	25	305	305	NUM
cblr-2926	35	26	,	,	PUNCT
cblr-2926	35	27	305	305	NUM
cblr-2926	35	28	(	(	PUNCT
cblr-2926	35	29	2009	2009	NUM
cblr-2926	35	30	)	)	PUNCT
cblr-2926	35	31	(	(	PUNCT
cblr-2926	35	32	"	"	PUNCT
cblr-2926	35	33	both	both	PRON
cblr-2926	35	34	nominal	nominal	ADJ
cblr-2926	35	35	and	and	CCONJ
cblr-2926	35	36	inflation	inflation	NOUN
cblr-2926	35	37	-	-	PUNCT
cblr-2926	35	38	adjusted	adjust	VERB
cblr-2926	35	39	figures	figure	NOUN
cblr-2926	35	40	indicate	indicate	VERB
cblr-2926	35	41	that	that	SCONJ
cblr-2926	35	42	the	the	DET
cblr-2926	35	43	first	first	ADJ
cblr-2926	35	44	quarter	quarter	NOUN
cblr-2926	35	45	of	of	ADP
cblr-2926	35	46	2009	2009	NUM
cblr-2926	35	47	marked	mark	VERB
cblr-2926	35	48	the	the	DET
cblr-2926	35	49	largest	large	ADJ
cblr-2926	35	50	decline	decline	NOUN
cblr-2926	35	51	in	in	ADP
cblr-2926	35	52	state	state	NOUN
cblr-2926	35	53	tax	tax	NOUN
cblr-2926	35	54	collections	collection	NOUN
cblr-2926	35	55	at	at	ADP
cblr-2926	35	56	least	least	ADJ
cblr-2926	35	57	since	since	SCONJ
cblr-2926	35	58	1963	1963	NUM
cblr-2926	35	59	.	.	PUNCT
cblr-2926	36	1	the	the	DET
cblr-2926	36	2	same	same	ADJ
cblr-2926	36	3	is	be	AUX
cblr-2926	36	4	true	true	ADJ
cblr-2926	36	5	for	for	ADP
cblr-2926	36	6	sales	sale	NOUN
cblr-2926	36	7	tax	tax	NOUN
cblr-2926	36	8	collections	collection	NOUN
cblr-2926	36	9	as	as	ADV
cblr-2926	36	10	well	well	ADV
cblr-2926	36	11	as	as	ADP
cblr-2926	36	12	combined	combine	VERB
cblr-2926	36	13	state	state	NOUN
cblr-2926	36	14	and	and	CCONJ
cblr-2926	36	15	local	local	ADJ
cblr-2926	36	16	tax	tax	NOUN
cblr-2926	36	17	collections	collection	NOUN
cblr-2926	36	18	.	.	PUNCT
cblr-2926	37	1	"	"	PUNCT
cblr-2926	37	2	)	)	PUNCT
cblr-2926	37	3	;	;	PUNCT
cblr-2926	37	4	elizabeth	elizabeth	PROPN
cblr-2926	37	5	mcnichol	mcnichol	PROPN
cblr-2926	37	6	&	&	CCONJ
cblr-2926	37	7	nicholas	nicholas	PROPN
cblr-2926	37	8	johnson	johnson	PROPN
cblr-2926	37	9	,	,	PUNCT
cblr-2926	37	10	recession	recession	NOUN
cblr-2926	37	11	continues	continue	VERB
cblr-2926	37	12	to	to	PART
cblr-2926	37	13	batter	batter	VERB
cblr-2926	37	14	state	state	NOUN
cblr-2926	37	15	budgets	budget	NOUN
cblr-2926	37	16	;	;	PUNCT
cblr-2926	37	17	state	state	NOUN
cblr-2926	37	18	responses	response	NOUN
cblr-2926	37	19	could	could	AUX
cblr-2926	37	20	slow	slow	VERB
cblr-2926	37	21	recovery	recovery	NOUN
cblr-2926	37	22	,	,	PUNCT
cblr-2926	37	23	530	530	NUM
cblr-2926	37	24	columiab	columiab	NOUN
cblr-2926	37	25	business	business	NOUN
cblr-2926	37	26	la	la	PROPN
cblr-2926	37	27	w	w	PROPN
cblr-2926	37	28	re	re	PROPN
cblr-2926	37	29	vie	vie	PROPN
cblr-2926	37	30	w	w	PROPN
cblr-2926	38	1	[	[	X
cblr-2926	38	2	vol	vol	NOUN
cblr-2926	38	3	.	.	PUNCT
cblr-2926	38	4	2010	2010	NUM
cblr-2926	38	5	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	38	6	hemi	hemi	PROPN
cblr-2926	38	7	group	group	PROPN
cblr-2926	38	8	deficits	deficit	NOUN
cblr-2926	38	9	,	,	PUNCT
cblr-2926	38	10	with	with	ADP
cblr-2926	38	11	some	some	DET
cblr-2926	38	12	states	state	NOUN
cblr-2926	38	13	and	and	CCONJ
cblr-2926	38	14	localities	locality	NOUN
cblr-2926	38	15	on	on	ADP
cblr-2926	38	16	the	the	DET
cblr-2926	38	17	verge	verge	NOUN
cblr-2926	38	18	of	of	ADP
cblr-2926	38	19	bankruptcy	bankruptcy	NOUN
cblr-2926	38	20	.	.	PUNCT
cblr-2926	38	21	'	'	PUNCT
cblr-2926	39	1	some	some	DET
cblr-2926	39	2	state	state	NOUN
cblr-2926	39	3	and	and	CCONJ
cblr-2926	39	4	local	local	ADJ
cblr-2926	39	5	governments	government	NOUN
cblr-2926	39	6	have	have	AUX
cblr-2926	39	7	embraced	embrace	VERB
cblr-2926	39	8	unusual	unusual	ADJ
cblr-2926	39	9	sources	source	NOUN
cblr-2926	39	10	and	and	CCONJ
cblr-2926	39	11	gimmicks	gimmick	NOUN
cblr-2926	39	12	to	to	PART
cblr-2926	39	13	save	save	VERB
cblr-2926	39	14	cash	cash	NOUN
cblr-2926	39	15	to	to	PART
cblr-2926	39	16	cover	cover	VERB
cblr-2926	39	17	their	their	PRON
cblr-2926	39	18	needs.6	needs.6	PROPN
cblr-2926	39	19	tobacco	tobacco	NOUN
cblr-2926	39	20	taxes	taxis	NOUN
cblr-2926	39	21	,	,	PUNCT
cblr-2926	39	22	in	in	ADP
cblr-2926	39	23	particular	particular	ADJ
cblr-2926	39	24	,	,	PUNCT
cblr-2926	39	25	have	have	AUX
cblr-2926	39	26	been	be	AUX
cblr-2926	39	27	viewed	view	VERB
cblr-2926	39	28	as	as	ADP
cblr-2926	39	29	a	a	DET
cblr-2926	39	30	desirable	desirable	ADJ
cblr-2926	39	31	way	way	NOUN
cblr-2926	39	32	to	to	PART
cblr-2926	39	33	plug	plug	VERB
cblr-2926	39	34	budget	budget	NOUN
cblr-2926	39	35	shortfalls	shortfall	NOUN
cblr-2926	39	36	.	.	PUNCT
cblr-2926	39	37	'	'	PUNCT
cblr-2926	40	1	ineffective	ineffective	ADJ
cblr-2926	40	2	regulation	regulation	NOUN
cblr-2926	40	3	of	of	ADP
cblr-2926	40	4	cigarette	cigarette	NOUN
cblr-2926	40	5	sales	sale	NOUN
cblr-2926	40	6	,	,	PUNCT
cblr-2926	40	7	however	however	ADV
cblr-2926	40	8	,	,	PUNCT
cblr-2926	40	9	undermines	undermine	VERB
cblr-2926	40	10	effectiveness	effectiveness	NOUN
cblr-2926	40	11	in	in	ADP
cblr-2926	40	12	collecting	collect	VERB
cblr-2926	40	13	tobacco	tobacco	NOUN
cblr-2926	40	14	taxes	taxis	NOUN
cblr-2926	40	15	and	and	CCONJ
cblr-2926	40	16	ctr	ctr	PROPN
cblr-2926	40	17	.	.	PUNCT
cblr-2926	41	1	on	on	ADP
cblr-2926	41	2	budget	budget	PROPN
cblr-2926	41	3	&	&	CCONJ
cblr-2926	41	4	policy	policy	NOUN
cblr-2926	41	5	priorities	priority	NOUN
cblr-2926	41	6	,	,	PUNCT
cblr-2926	41	7	jan	jan	PROPN
cblr-2926	41	8	.	.	PROPN
cblr-2926	41	9	28	28	NUM
cblr-2926	41	10	,	,	PUNCT
cblr-2926	41	11	2010	2010	NUM
cblr-2926	41	12	,	,	PUNCT
cblr-2926	41	13	http://www.cbpp.org/	http://www.cbpp.org/	NOUN
cblr-2926	41	14	cms/?fa	cms/?fa	PROPN
cblr-2926	41	15	=	=	NOUN
cblr-2926	41	16	view&id=711	view&id=711	NOUN
cblr-2926	41	17	(	(	PUNCT
cblr-2926	41	18	"	"	PUNCT
cblr-2926	41	19	the	the	DET
cblr-2926	41	20	worst	bad	ADJ
cblr-2926	41	21	recession	recession	NOUN
cblr-2926	41	22	since	since	SCONJ
cblr-2926	41	23	the	the	DET
cblr-2926	41	24	1930s	1930s	NUM
cblr-2926	41	25	has	have	AUX
cblr-2926	41	26	caused	cause	VERB
cblr-2926	41	27	the	the	DET
cblr-2926	41	28	steepest	steep	ADJ
cblr-2926	41	29	decline	decline	NOUN
cblr-2926	41	30	in	in	ADP
cblr-2926	41	31	state	state	NOUN
cblr-2926	41	32	tax	tax	NOUN
cblr-2926	41	33	receipts	receipt	NOUN
cblr-2926	41	34	on	on	ADP
cblr-2926	41	35	record	record	NOUN
cblr-2926	41	36	.	.	PUNCT
cblr-2926	41	37	"	"	PUNCT
cblr-2926	41	38	)	)	PUNCT
cblr-2926	41	39	.	.	PUNCT
cblr-2926	42	1	s	s	AUX
cblr-2926	42	2	see	see	VERB
cblr-2926	42	3	mcnichol	mcnichol	PROPN
cblr-2926	42	4	&	&	CCONJ
cblr-2926	42	5	johnson	johnson	PROPN
cblr-2926	42	6	,	,	PUNCT
cblr-2926	42	7	supra	supra	PROPN
cblr-2926	42	8	note	note	NOUN
cblr-2926	42	9	4	4	NUM
cblr-2926	42	10	(	(	PUNCT
cblr-2926	42	11	"	"	PUNCT
cblr-2926	42	12	mid	mid	ADJ
cblr-2926	42	13	-	-	ADJ
cblr-2926	42	14	year	year	NOUN
cblr-2926	42	15	shortfalls	shortfall	NOUN
cblr-2926	42	16	have	have	AUX
cblr-2926	42	17	opened	open	VERB
cblr-2926	42	18	up	up	ADP
cblr-2926	42	19	in	in	ADP
cblr-2926	42	20	41	41	NUM
cblr-2926	42	21	states	state	NOUN
cblr-2926	42	22	"	"	PUNCT
cblr-2926	42	23	)	)	PUNCT
cblr-2926	42	24	.	.	PUNCT
cblr-2926	43	1	for	for	ADP
cblr-2926	43	2	information	information	NOUN
cblr-2926	43	3	regarding	regard	VERB
cblr-2926	43	4	various	various	ADJ
cblr-2926	43	5	states	state	NOUN
cblr-2926	43	6	'	'	PART
cblr-2926	43	7	levels	level	NOUN
cblr-2926	43	8	of	of	ADP
cblr-2926	43	9	debt	debt	NOUN
cblr-2926	43	10	,	,	PUNCT
cblr-2926	43	11	see	see	VERB
cblr-2926	43	12	rick	rick	PROPN
cblr-2926	43	13	karlin	karlin	PROPN
cblr-2926	43	14	,	,	PUNCT
cblr-2926	43	15	state	state	NOUN
cblr-2926	43	16	deficit	deficit	NOUN
cblr-2926	43	17	grows	grow	VERB
cblr-2926	43	18	to	to	ADP
cblr-2926	43	19	$	$	SYM
cblr-2926	43	20	8.2b	8.2b	NUM
cblr-2926	43	21	,	,	PUNCT
cblr-2926	43	22	timesunion.com	timesunion.com	X
cblr-2926	43	23	,	,	PUNCT
cblr-2926	43	24	feb	feb	PROPN
cblr-2926	43	25	.	.	PROPN
cblr-2926	43	26	4	4	NUM
cblr-2926	43	27	,	,	PUNCT
cblr-2926	43	28	2010	2010	NUM
cblr-2926	43	29	,	,	PUNCT
cblr-2926	43	30	http://www.timesunion.com/aspstories/story.asp?storyld=	http://www.timesunion.com/aspstories/story.asp?storyld=	PROPN
cblr-2926	43	31	896617	896617	NUM
cblr-2926	43	32	;	;	PUNCT
cblr-2926	43	33	dunstan	dunstan	PROPN
cblr-2926	43	34	mcnichol	mcnichol	PROPN
cblr-2926	43	35	,	,	PUNCT
cblr-2926	43	36	pennsylvania	pennsylvania	PROPN
cblr-2926	43	37	capital	capital	PROPN
cblr-2926	43	38	harris	harris	PROPN
cblr-2926	43	39	-	-	PUNCT
cblr-2926	43	40	burg	burg	PROPN
cblr-2926	43	41	has	have	VERB
cblr-2926	43	42	bankruptcy	bankruptcy	NOUN
cblr-2926	43	43	option	option	NOUN
cblr-2926	43	44	(	(	PUNCT
cblr-2926	43	45	updatel	updatel	PROPN
cblr-2926	43	46	)	)	PUNCT
cblr-2926	43	47	,	,	PUNCT
cblr-2926	43	48	bloomberg	bloomberg	PROPN
cblr-2926	43	49	,	,	PUNCT
cblr-2926	43	50	feb	feb	PROPN
cblr-2926	43	51	.	.	PROPN
cblr-2926	43	52	4	4	NUM
cblr-2926	43	53	,	,	PUNCT
cblr-2926	43	54	2010	2010	NUM
cblr-2926	43	55	,	,	PUNCT
cblr-2926	43	56	http://www.bloom	http://www.bloom	NOUN
cblr-2926	43	57	berg.com/apps/news?pid=20601015&sid=aqlies4ay-ao	berg.com/apps/news?pid=20601015&sid=aqlies4ay-ao	NOUN
cblr-2926	43	58	;	;	PUNCT
cblr-2926	43	59	tom	tom	PROPN
cblr-2926	43	60	petruno	petruno	PROPN
cblr-2926	43	61	,	,	PUNCT
cblr-2926	43	62	new	new	PROPN
cblr-2926	43	63	york	york	PROPN
cblr-2926	43	64	governor	governor	NOUN
cblr-2926	43	65	sees	see	VERB
cblr-2926	43	66	risk	risk	NOUN
cblr-2926	43	67	of	of	ADP
cblr-2926	43	68	california	california	PROPN
cblr-2926	43	69	bond	bond	NOUN
cblr-2926	43	70	default	default	NOUN
cblr-2926	43	71	,	,	PUNCT
cblr-2926	43	72	money	money	NOUN
cblr-2926	43	73	&	&	CCONJ
cblr-2926	43	74	co.	co.	PROPN
cblr-2926	43	75	(	(	PUNCT
cblr-2926	43	76	l.a	l.a	PROPN
cblr-2926	43	77	.	.	PROPN
cblr-2926	43	78	times	times	PROPN
cblr-2926	43	79	)	)	PUNCT
cblr-2926	43	80	,	,	PUNCT
cblr-2926	43	81	nov	nov	PROPN
cblr-2926	43	82	.	.	PROPN
cblr-2926	43	83	13	13	NUM
cblr-2926	43	84	,	,	PUNCT
cblr-2926	43	85	2009	2009	NUM
cblr-2926	43	86	,	,	PUNCT
cblr-2926	43	87	http://latimesblogs.latimes.com/money-co/2009/11/	http://latimesblogs.latimes.com/money-co/2009/11/	NOUN
cblr-2926	43	88	new-york-gov-david-paterson-california-debt-bond-default.html	new-york-gov-david-paterson-california-debt-bond-default.html	PROPN
cblr-2926	43	89	.	.	PUNCT
cblr-2926	44	1	6	6	NUM
cblr-2926	44	2	see	see	VERB
cblr-2926	44	3	,	,	PUNCT
cblr-2926	44	4	e.g.	e.g.	ADV
cblr-2926	44	5	,	,	PUNCT
cblr-2926	44	6	monica	monica	PROPN
cblr-2926	44	7	davey	davey	PROPN
cblr-2926	44	8	,	,	PUNCT
cblr-2926	44	9	safety	safety	NOUN
cblr-2926	44	10	is	be	AUX
cblr-2926	44	11	issue	issue	NOUN
cblr-2926	44	12	as	as	SCONJ
cblr-2926	44	13	budget	budget	NOUN
cblr-2926	44	14	cuts	cut	NOUN
cblr-2926	44	15	free	free	ADJ
cblr-2926	44	16	prisoners	prisoner	NOUN
cblr-2926	44	17	,	,	PUNCT
cblr-2926	44	18	n.y	n.y	PROPN
cblr-2926	44	19	.	.	PROPN
cblr-2926	44	20	times	times	PROPN
cblr-2926	44	21	,	,	PUNCT
cblr-2926	44	22	mar	mar	PROPN
cblr-2926	44	23	.	.	PROPN
cblr-2926	44	24	5	5	NUM
cblr-2926	44	25	,	,	PUNCT
cblr-2926	44	26	2010	2010	NUM
cblr-2926	44	27	,	,	PUNCT
cblr-2926	44	28	at	at	ADP
cblr-2926	44	29	al	al	PROPN
cblr-2926	44	30	,	,	PUNCT
cblr-2926	44	31	available	available	ADJ
cblr-2926	44	32	at	at	ADP
cblr-2926	44	33	http://www.ny	http://www.ny	PROPN
cblr-2926	44	34	times.com/2010/03/05/us/05parole.html?hp	times.com/2010/03/05/us/05parole.html?hp	PROPN
cblr-2926	44	35	(	(	PUNCT
cblr-2926	44	36	reporting	report	VERB
cblr-2926	44	37	various	various	ADJ
cblr-2926	44	38	states	state	NOUN
cblr-2926	44	39	freeing	free	VERB
cblr-2926	44	40	prisoners	prisoner	NOUN
cblr-2926	44	41	to	to	PART
cblr-2926	44	42	meet	meet	VERB
cblr-2926	44	43	budget	budget	NOUN
cblr-2926	44	44	needs	need	NOUN
cblr-2926	44	45	)	)	PUNCT
cblr-2926	44	46	;	;	PUNCT
cblr-2926	44	47	seth	seth	PROPN
cblr-2926	44	48	fiegerman	fiegerman	PROPN
cblr-2926	44	49	,	,	PUNCT
cblr-2926	44	50	cities	city	NOUN
cblr-2926	44	51	forced	force	VERB
cblr-2926	44	52	to	to	PART
cblr-2926	44	53	cancel	cancel	VERB
cblr-2926	44	54	christmas	christmas	PROPN
cblr-2926	44	55	,	,	PUNCT
cblr-2926	44	56	mainstreet	mainstreet	NOUN
cblr-2926	44	57	,	,	PUNCT
cblr-2926	44	58	dec	dec	PROPN
cblr-2926	44	59	.	.	PROPN
cblr-2926	44	60	11	11	NUM
cblr-2926	44	61	,	,	PUNCT
cblr-2926	44	62	2009	2009	NUM
cblr-2926	44	63	,	,	PUNCT
cblr-2926	44	64	http://www.mainstreet.com/	http://www.mainstreet.com/	NOUN
cblr-2926	44	65	article	article	NOUN
cblr-2926	44	66	/	/	SYM
cblr-2926	44	67	lifestyle	lifestyle	PROPN
cblr-2926	44	68	/	/	SYM
cblr-2926	44	69	cities	city	NOUN
cblr-2926	44	70	-	-	PUNCT
cblr-2926	44	71	forced	force	VERB
cblr-2926	44	72	-	-	PUNCT
cblr-2926	44	73	cancel	cancel	VERB
cblr-2926	44	74	-	-	PUNCT
cblr-2926	44	75	christmas	christmas	NOUN
cblr-2926	44	76	(	(	PUNCT
cblr-2926	44	77	"	"	PUNCT
cblr-2926	44	78	cash	cash	NOUN
cblr-2926	44	79	-	-	PUNCT
cblr-2926	44	80	strapped	strap	VERB
cblr-2926	44	81	local	local	ADJ
cblr-2926	44	82	governments	government	NOUN
cblr-2926	44	83	across	across	ADP
cblr-2926	44	84	the	the	DET
cblr-2926	44	85	nation	nation	NOUN
cblr-2926	44	86	have	have	AUX
cblr-2926	44	87	been	be	AUX
cblr-2926	44	88	forced	force	VERB
cblr-2926	44	89	to	to	PART
cblr-2926	44	90	scale	scale	VERB
cblr-2926	44	91	down	down	ADP
cblr-2926	44	92	christmas	christmas	PROPN
cblr-2926	44	93	celebrations	celebration	NOUN
cblr-2926	44	94	or	or	CCONJ
cblr-2926	44	95	cut	cut	VERB
cblr-2926	44	96	them	they	PRON
cblr-2926	44	97	all	all	PRON
cblr-2926	44	98	together	together	ADV
cblr-2926	44	99	in	in	ADP
cblr-2926	44	100	consideration	consideration	NOUN
cblr-2926	44	101	of	of	ADP
cblr-2926	44	102	increasingly	increasingly	ADV
cblr-2926	44	103	tight	tight	ADJ
cblr-2926	44	104	budgets	budget	NOUN
cblr-2926	44	105	.	.	PUNCT
cblr-2926	44	106	.	.	PUNCT
cblr-2926	44	107	.	.	PUNCT
cblr-2926	44	108	.	.	PUNCT
cblr-2926	45	1	[	[	X
cblr-2926	45	2	clitizens	clitizen	NOUN
cblr-2926	45	3	in	in	ADP
cblr-2926	45	4	fresno	fresno	PROPN
cblr-2926	45	5	,	,	PUNCT
cblr-2926	45	6	calif	calif	PROPN
cblr-2926	45	7	.	.	PROPN
cblr-2926	45	8	were	be	AUX
cblr-2926	45	9	heartbroken	heartbroken	VERB
cblr-2926	45	10	when	when	SCONJ
cblr-2926	45	11	they	they	PRON
cblr-2926	45	12	learned	learn	VERB
cblr-2926	45	13	that	that	SCONJ
cblr-2926	45	14	their	their	PRON
cblr-2926	45	15	annual	annual	ADJ
cblr-2926	45	16	christmas	christmas	NOUN
cblr-2926	45	17	lighting	lighting	NOUN
cblr-2926	45	18	ceremony	ceremony	NOUN
cblr-2926	45	19	was	be	AUX
cblr-2926	45	20	cancelled	cancel	VERB
cblr-2926	45	21	.	.	PUNCT
cblr-2926	46	1	"	"	PUNCT
cblr-2926	46	2	)	)	PUNCT
cblr-2926	46	3	;	;	PUNCT
cblr-2926	46	4	mark	mark	PROPN
cblr-2926	46	5	niesse	niesse	PROPN
cblr-2926	46	6	,	,	PUNCT
cblr-2926	46	7	hawaii	hawaii	PROPN
cblr-2926	46	8	ca	can	AUX
cblr-2926	46	9	n't	not	PART
cblr-2926	46	10	afford	afford	VERB
cblr-2926	46	11	congressional	congressional	ADJ
cblr-2926	46	12	election	election	NOUN
cblr-2926	46	13	,	,	PUNCT
cblr-2926	46	14	abcnews.com	abcnews.com	X
cblr-2926	46	15	,	,	PUNCT
cblr-2926	46	16	jan	jan	PROPN
cblr-2926	46	17	.	.	PROPN
cblr-2926	46	18	9	9	NUM
cblr-2926	46	19	,	,	PUNCT
cblr-2926	46	20	2010	2010	NUM
cblr-2926	46	21	,	,	PUNCT
cblr-2926	46	22	http://abcnews.go.comfus/wirestory?id=9520919	http://abcnews.go.comfus/wirestory?id=9520919	PROPN
cblr-2926	46	23	(	(	PUNCT
cblr-2926	46	24	reporting	report	VERB
cblr-2926	46	25	that	that	SCONJ
cblr-2926	46	26	hawaii	hawaii	PROPN
cblr-2926	46	27	has	have	AUX
cblr-2926	46	28	considered	consider	VERB
cblr-2926	46	29	leaving	leave	VERB
cblr-2926	46	30	a	a	DET
cblr-2926	46	31	congressional	congressional	ADJ
cblr-2926	46	32	seat	seat	NOUN
cblr-2926	46	33	vacant	vacant	ADJ
cblr-2926	46	34	because	because	SCONJ
cblr-2926	46	35	of	of	ADP
cblr-2926	46	36	lack	lack	NOUN
cblr-2926	46	37	of	of	ADP
cblr-2926	46	38	funding	funding	NOUN
cblr-2926	46	39	to	to	PART
cblr-2926	46	40	hold	hold	VERB
cblr-2926	46	41	an	an	DET
cblr-2926	46	42	election	election	NOUN
cblr-2926	46	43	)	)	PUNCT
cblr-2926	46	44	;	;	PUNCT
cblr-2926	46	45	dan	dan	PROPN
cblr-2926	46	46	whitcomb	whitcomb	PROPN
cblr-2926	46	47	&	&	CCONJ
cblr-2926	46	48	ciara	ciara	PROPN
cblr-2926	46	49	linnane	linnane	PROPN
cblr-2926	46	50	,	,	PUNCT
cblr-2926	46	51	california	california	PROPN
cblr-2926	46	52	set	set	VERB
cblr-2926	46	53	to	to	PART
cblr-2926	46	54	issue	issue	VERB
cblr-2926	46	55	ious	ious	ADJ
cblr-2926	46	56	as	as	ADP
cblr-2926	46	57	fiscal	fiscal	ADJ
cblr-2926	46	58	crisis	crisis	NOUN
cblr-2926	46	59	weighs	weigh	NOUN
cblr-2926	46	60	,	,	PUNCT
cblr-2926	46	61	reuters	reuter	NOUN
cblr-2926	46	62	,	,	PUNCT
cblr-2926	46	63	june	june	PROPN
cblr-2926	46	64	24	24	NUM
cblr-2926	46	65	,	,	PUNCT
cblr-2926	46	66	2009	2009	NUM
cblr-2926	46	67	,	,	PUNCT
cblr-2926	46	68	http://www.reuters.com/article/idustre55007q20090625	http://www.reuters.com/article/idustre55007q20090625	NUM
cblr-2926	46	69	;	;	PUNCT
cblr-2926	46	70	news	news	NOUN
cblr-2926	46	71	release	release	NOUN
cblr-2926	46	72	,	,	PUNCT
cblr-2926	46	73	cal	cal	PROPN
cblr-2926	46	74	.	.	PUNCT
cblr-2926	47	1	dep't	dep't	NOUN
cblr-2926	47	2	of	of	ADP
cblr-2926	47	3	educ	educ	PROPN
cblr-2926	47	4	.	.	PUNCT
cblr-2926	48	1	,	,	PUNCT
cblr-2926	48	2	schools	school	VERB
cblr-2926	48	3	chief	chief	ADJ
cblr-2926	48	4	jack	jack	PROPN
cblr-2926	48	5	o'connell	o'connell	PROPN
cblr-2926	48	6	joins	join	VERB
cblr-2926	48	7	educators	educator	NOUN
cblr-2926	48	8	in	in	ADP
cblr-2926	48	9	recognition	recognition	NOUN
cblr-2926	48	10	of	of	ADP
cblr-2926	48	11	record	record	ADJ
cblr-2926	48	12	number	number	NOUN
cblr-2926	48	13	of	of	ADP
cblr-2926	48	14	teachers	teacher	NOUN
cblr-2926	48	15	receiving	receive	VERB
cblr-2926	48	16	layoff	layoff	NOUN
cblr-2926	48	17	notices	notice	NOUN
cblr-2926	48	18	(	(	PUNCT
cblr-2926	48	19	mar	mar	PROPN
cblr-2926	48	20	.	.	PROPN
cblr-2926	48	21	19	19	NUM
cblr-2926	48	22	,	,	PUNCT
cblr-2926	48	23	2009	2009	NUM
cblr-2926	48	24	)	)	PUNCT
cblr-2926	48	25	,	,	PUNCT
cblr-2926	48	26	available	available	ADJ
cblr-2926	48	27	at	at	ADP
cblr-2926	48	28	http://www.cde.ca.gov/nr/ne/yr09/yr09rel40	http://www.cde.ca.gov/nr/ne/yr09/yr09rel40	PROPN
cblr-2926	48	29	.	.	PUNCT
cblr-2926	49	1	asp	asp	PROPN
cblr-2926	49	2	(	(	PUNCT
cblr-2926	49	3	attributing	attribute	VERB
cblr-2926	49	4	teacher	teacher	NOUN
cblr-2926	49	5	layoffs	layoff	NOUN
cblr-2926	49	6	to	to	ADP
cblr-2926	49	7	budget	budget	NOUN
cblr-2926	49	8	cuts	cut	NOUN
cblr-2926	49	9	)	)	PUNCT
cblr-2926	49	10	.	.	PUNCT
cblr-2926	49	11	'	'	PUNCT
cblr-2926	50	1	shaila	shaila	PROPN
cblr-2926	50	2	dewan	dewan	PROPN
cblr-2926	50	3	,	,	PUNCT
cblr-2926	50	4	states	state	NOUN
cblr-2926	50	5	look	look	VERB
cblr-2926	50	6	at	at	ADP
cblr-2926	50	7	tobacco	tobacco	NOUN
cblr-2926	50	8	to	to	PART
cblr-2926	50	9	balance	balance	VERB
cblr-2926	50	10	the	the	DET
cblr-2926	50	11	budget	budget	NOUN
cblr-2926	50	12	,	,	PUNCT
cblr-2926	50	13	n.y	n.y	PROPN
cblr-2926	50	14	.	.	PROPN
cblr-2926	50	15	times	times	PROPN
cblr-2926	50	16	,	,	PUNCT
cblr-2926	50	17	mar	mar	PROPN
cblr-2926	50	18	.	.	PROPN
cblr-2926	50	19	20	20	NUM
cblr-2926	50	20	,	,	PUNCT
cblr-2926	50	21	1999	1999	NUM
cblr-2926	50	22	,	,	PUNCT
cblr-2926	50	23	at	at	ADP
cblr-2926	50	24	a9	a9	NOUN
cblr-2926	50	25	,	,	PUNCT
cblr-2926	50	26	available	available	ADJ
cblr-2926	50	27	at	at	ADP
cblr-2926	50	28	http://www.nytimes.com/2009/03/	http://www.nytimes.com/2009/03/	PROPN
cblr-2926	50	29	21	21	NUM
cblr-2926	50	30	/	/	SYM
cblr-2926	50	31	us/21tobacco.html	us/21tobacco.html	PROPN
cblr-2926	50	32	;	;	PUNCT
cblr-2926	50	33	sack	sack	NOUN
cblr-2926	50	34	,	,	PUNCT
cblr-2926	50	35	supra	supra	ADJ
cblr-2926	50	36	note	note	NOUN
cblr-2926	50	37	1	1	NUM
cblr-2926	50	38	.	.	PUNCT
cblr-2926	51	1	no	no	INTJ
cblr-2926	51	2	.	.	PUNCT
cblr-2926	52	1	2:529	2:529	NUM
cblr-2926	52	2	]	]	X
cblr-2926	52	3	531	531	NUM
cblr-2926	52	4	reducing	reduce	VERB
cblr-2926	52	5	budget	budget	NOUN
cblr-2926	52	6	woes	woe	NOUN
cblr-2926	52	7	.	.	PUNCT
cblr-2926	53	1	the	the	DET
cblr-2926	53	2	bureau	bureau	PROPN
cblr-2926	53	3	of	of	ADP
cblr-2926	53	4	alcohol	alcohol	PROPN
cblr-2926	53	5	,	,	PUNCT
cblr-2926	53	6	tobacco	tobacco	NOUN
cblr-2926	53	7	,	,	PUNCT
cblr-2926	53	8	firearms	firearm	NOUN
cblr-2926	53	9	,	,	PUNCT
cblr-2926	53	10	and	and	CCONJ
cblr-2926	53	11	explosives	explosive	NOUN
cblr-2926	53	12	(	(	PUNCT
cblr-2926	53	13	"	"	PUNCT
cblr-2926	53	14	atf	atf	X
cblr-2926	53	15	"	"	PUNCT
cblr-2926	53	16	)	)	PUNCT
cblr-2926	53	17	estimates	estimate	VERB
cblr-2926	53	18	that	that	SCONJ
cblr-2926	53	19	as	as	ADV
cblr-2926	53	20	much	much	ADJ
cblr-2926	53	21	as	as	ADP
cblr-2926	53	22	$	$	SYM
cblr-2926	53	23	5	5	NUM
cblr-2926	53	24	billion	billion	NUM
cblr-2926	53	25	worth	worth	NOUN
cblr-2926	53	26	of	of	ADP
cblr-2926	53	27	state	state	NOUN
cblr-2926	53	28	cigarette	cigarette	NOUN
cblr-2926	53	29	taxes	taxis	NOUN
cblr-2926	53	30	are	be	AUX
cblr-2926	53	31	evaded	evade	VERB
cblr-2926	53	32	annually	annually	ADV
cblr-2926	53	33	.	.	PUNCT
cblr-2926	53	34	'	'	PUNCT
cblr-2926	53	35	successfully	successfully	ADV
cblr-2926	53	36	battling	battle	VERB
cblr-2926	53	37	this	this	DET
cblr-2926	53	38	evasion	evasion	NOUN
cblr-2926	53	39	through	through	ADP
cblr-2926	53	40	more	more	ADV
cblr-2926	53	41	effective	effective	ADJ
cblr-2926	53	42	regulation	regulation	NOUN
cblr-2926	53	43	of	of	ADP
cblr-2926	53	44	tobacco	tobacco	NOUN
cblr-2926	53	45	sales	sale	NOUN
cblr-2926	53	46	will	will	AUX
cblr-2926	53	47	improve	improve	VERB
cblr-2926	53	48	state	state	NOUN
cblr-2926	53	49	budget	budget	NOUN
cblr-2926	53	50	positions	position	NOUN
cblr-2926	53	51	and	and	CCONJ
cblr-2926	53	52	help	help	VERB
cblr-2926	53	53	reduce	reduce	VERB
cblr-2926	53	54	the	the	DET
cblr-2926	53	55	need	need	NOUN
cblr-2926	53	56	for	for	ADP
cblr-2926	53	57	other	other	ADJ
cblr-2926	53	58	deficit	deficit	NOUN
cblr-2926	53	59	-	-	PUNCT
cblr-2926	53	60	reducing	reduce	VERB
cblr-2926	53	61	measures	measure	NOUN
cblr-2926	53	62	that	that	PRON
cblr-2926	53	63	could	could	AUX
cblr-2926	53	64	impair	impair	VERB
cblr-2926	53	65	economic	economic	ADJ
cblr-2926	53	66	recovery	recovery	NOUN
cblr-2926	53	67	and	and	CCONJ
cblr-2926	53	68	reduce	reduce	VERB
cblr-2926	53	69	state	state	NOUN
cblr-2926	53	70	services	service	NOUN
cblr-2926	53	71	.	.	PUNCT
cblr-2926	53	72	?	?	PUNCT
cblr-2926	54	1	tax	tax	NOUN
cblr-2926	54	2	policy	policy	NOUN
cblr-2926	54	3	can	can	AUX
cblr-2926	54	4	thus	thus	ADV
cblr-2926	54	5	serve	serve	VERB
cblr-2926	54	6	as	as	ADP
cblr-2926	54	7	a	a	DET
cblr-2926	54	8	regulatory	regulatory	ADJ
cblr-2926	54	9	tool	tool	NOUN
cblr-2926	54	10	to	to	PART
cblr-2926	54	11	encourage	encourage	VERB
cblr-2926	54	12	growth	growth	NOUN
cblr-2926	54	13	and	and	CCONJ
cblr-2926	54	14	improve	improve	VERB
cblr-2926	54	15	the	the	DET
cblr-2926	54	16	country	country	NOUN
cblr-2926	54	17	's	's	PART
cblr-2926	54	18	long	long	ADJ
cblr-2926	54	19	-	-	PUNCT
cblr-2926	54	20	term	term	NOUN
cblr-2926	54	21	fiscal	fiscal	ADJ
cblr-2926	54	22	outlook	outlook	NOUN
cblr-2926	54	23	.	.	PUNCT
cblr-2926	55	1	states	state	NOUN
cblr-2926	55	2	,	,	PUNCT
cblr-2926	55	3	however	however	ADV
cblr-2926	55	4	,	,	PUNCT
cblr-2926	55	5	have	have	AUX
cblr-2926	55	6	been	be	AUX
cblr-2926	55	7	struggling	struggle	VERB
cblr-2926	55	8	to	to	PART
cblr-2926	55	9	address	address	VERB
cblr-2926	55	10	this	this	DET
cblr-2926	55	11	problem	problem	NOUN
cblr-2926	55	12	effectively.o	effectively.o	VERB
cblr-2926	55	13	while	while	SCONJ
cblr-2926	55	14	smuggling	smuggling	NOUN
cblr-2926	55	15	is	be	AUX
cblr-2926	55	16	a	a	DET
cblr-2926	55	17	federal	federal	ADJ
cblr-2926	55	18	crime	crime	NOUN
cblr-2926	55	19	,	,	PUNCT
cblr-2926	55	20	*	*	PUNCT
cblr-2926	55	21	fields	field	NOUN
cblr-2926	55	22	,	,	PUNCT
cblr-2926	55	23	supra	supra	PROPN
cblr-2926	55	24	note	note	NOUN
cblr-2926	55	25	1	1	NUM
cblr-2926	55	26	(	(	PUNCT
cblr-2926	55	27	citing	cite	VERB
cblr-2926	55	28	the	the	DET
cblr-2926	55	29	atf	atf	PROPN
cblr-2926	55	30	)	)	PUNCT
cblr-2926	55	31	;	;	PUNCT
cblr-2926	55	32	see	see	VERB
cblr-2926	55	33	also	also	ADV
cblr-2926	55	34	news	news	NOUN
cblr-2926	55	35	release	release	NOUN
cblr-2926	55	36	,	,	PUNCT
cblr-2926	55	37	bureau	bureau	NOUN
cblr-2926	55	38	of	of	ADP
cblr-2926	55	39	alcohol	alcohol	PROPN
cblr-2926	55	40	,	,	PUNCT
cblr-2926	55	41	tobacco	tobacco	NOUN
cblr-2926	55	42	&	&	CCONJ
cblr-2926	55	43	firearms	firearm	NOUN
cblr-2926	55	44	,	,	PUNCT
cblr-2926	55	45	cigarette	cigarette	NOUN
cblr-2926	55	46	smuggling	smuggling	NOUN
cblr-2926	55	47	states	state	NOUN
cblr-2926	55	48	lose	lose	VERB
cblr-2926	55	49	millions	million	NOUN
cblr-2926	55	50	in	in	ADP
cblr-2926	55	51	tax	tax	NOUN
cblr-2926	55	52	revenue	revenue	NOUN
cblr-2926	55	53	(	(	PUNCT
cblr-2926	55	54	mar	mar	PROPN
cblr-2926	55	55	.	.	PROPN
cblr-2926	55	56	18	18	NUM
cblr-2926	55	57	,	,	PUNCT
cblr-2926	55	58	2008	2008	NUM
cblr-2926	55	59	)	)	PUNCT
cblr-2926	55	60	,	,	PUNCT
cblr-2926	55	61	http://www.atf.gov/press/releases/	http://www.atf.gov/press/releases/	PROPN
cblr-2926	55	62	2008/03/031808	2008/03/031808	NUM
cblr-2926	55	63	-	-	PUNCT
cblr-2926	55	64	atf	atf	VERB
cblr-2926	55	65	-	-	PUNCT
cblr-2926	55	66	cigarette	cigarette	NOUN
cblr-2926	55	67	-	-	PUNCT
cblr-2926	55	68	smuggling	smuggling	NOUN
cblr-2926	55	69	-	-	PUNCT
cblr-2926	55	70	lost	lose	VERB
cblr-2926	55	71	-	-	PUNCT
cblr-2926	55	72	revenue.html	revenue.html	NOUN
cblr-2926	55	73	(	(	PUNCT
cblr-2926	55	74	"	"	PUNCT
cblr-2926	55	75	estimates	estimate	NOUN
cblr-2926	55	76	[	[	X
cblr-2926	55	77	of	of	ADP
cblr-2926	55	78	the	the	DET
cblr-2926	55	79	tax	tax	NOUN
cblr-2926	55	80	loss	loss	NOUN
cblr-2926	55	81	]	]	PUNCT
cblr-2926	55	82	are	be	AUX
cblr-2926	55	83	usually	usually	ADV
cblr-2926	55	84	in	in	ADP
cblr-2926	55	85	the	the	DET
cblr-2926	55	86	billions	billion	NOUN
cblr-2926	55	87	of	of	ADP
cblr-2926	55	88	dollars	dollar	NOUN
cblr-2926	55	89	per	per	ADP
cblr-2926	55	90	year	year	NOUN
cblr-2926	55	91	in	in	ADP
cblr-2926	55	92	the	the	DET
cblr-2926	55	93	united	united	PROPN
cblr-2926	55	94	states	states	PROPN
cblr-2926	55	95	.	.	PUNCT
cblr-2926	56	1	"	"	PUNCT
cblr-2926	56	2	)	)	PUNCT
cblr-2926	56	3	;	;	PUNCT
cblr-2926	56	4	te	te	PROPN
cblr-2926	56	5	-	-	PUNCT
cblr-2926	56	6	ping	ping	NOUN
cblr-2926	56	7	chen	chen	PROPN
cblr-2926	56	8	,	,	PUNCT
cblr-2926	56	9	ctr	ctr	PROPN
cblr-2926	56	10	.	.	PUNCT
cblr-2926	57	1	for	for	ADP
cblr-2926	57	2	public	public	ADJ
cblr-2926	57	3	integrity	integrity	NOUN
cblr-2926	57	4	,	,	PUNCT
cblr-2926	57	5	tobacco	tobacco	NOUN
cblr-2926	57	6	underground	underground	NOUN
cblr-2926	57	7	,	,	PUNCT
cblr-2926	57	8	smoke2u	smoke2u	PROPN
cblr-2926	57	9	:	:	PUNCT
cblr-2926	57	10	tobacco	tobacco	NOUN
cblr-2926	57	11	sales	sale	NOUN
cblr-2926	57	12	take	take	VERB
cblr-2926	57	13	off	off	ADP
cblr-2926	57	14	in	in	ADP
cblr-2926	57	15	cyberspace	cyberspace	NOUN
cblr-2926	57	16	(	(	PUNCT
cblr-2926	57	17	2008	2008	NUM
cblr-2926	57	18	)	)	PUNCT
cblr-2926	57	19	,	,	PUNCT
cblr-2926	57	20	http://www.publicintegrity.org/investigations/tobacco/articles/entry/1085/	http://www.publicintegrity.org/investigations/tobacco/articles/entry/1085/	VERB
cblr-2926	57	21	(	(	PUNCT
cblr-2926	57	22	"	"	PUNCT
cblr-2926	57	23	'	'	PUNCT
cblr-2926	57	24	there	there	PRON
cblr-2926	57	25	's	be	VERB
cblr-2926	57	26	a	a	DET
cblr-2926	57	27	mad	mad	ADJ
cblr-2926	57	28	dash	dash	NOUN
cblr-2926	57	29	right	right	ADV
cblr-2926	57	30	now	now	ADV
cblr-2926	57	31	to	to	PART
cblr-2926	57	32	get	get	VERB
cblr-2926	57	33	money	money	NOUN
cblr-2926	57	34	into	into	ADP
cblr-2926	57	35	state	state	NOUN
cblr-2926	57	36	coffers	coffer	NOUN
cblr-2926	57	37	,	,	PUNCT
cblr-2926	57	38	'	'	PUNCT
cblr-2926	57	39	said	say	VERB
cblr-2926	57	40	timothy	timothy	PROPN
cblr-2926	57	41	quirin	quirin	PROPN
cblr-2926	57	42	,	,	PUNCT
cblr-2926	57	43	an	an	DET
cblr-2926	57	44	analyst	analyst	NOUN
cblr-2926	57	45	at	at	ADP
cblr-2926	57	46	cch	cch	PROPN
cblr-2926	57	47	,	,	PUNCT
cblr-2926	57	48	a	a	DET
cblr-2926	57	49	private	private	ADJ
cblr-2926	57	50	research	research	NOUN
cblr-2926	57	51	group	group	NOUN
cblr-2926	57	52	that	that	PRON
cblr-2926	57	53	tracks	track	VERB
cblr-2926	57	54	tax	tax	NOUN
cblr-2926	57	55	laws	law	NOUN
cblr-2926	57	56	.	.	PUNCT
cblr-2926	58	1	'	'	PUNCT
cblr-2926	58	2	states	state	NOUN
cblr-2926	58	3	are	be	AUX
cblr-2926	58	4	looking	look	VERB
cblr-2926	58	5	at	at	ADP
cblr-2926	58	6	any	any	DET
cblr-2926	58	7	revenue	revenue	NOUN
cblr-2926	58	8	stream	stream	NOUN
cblr-2926	58	9	they	they	PRON
cblr-2926	58	10	can	can	AUX
cblr-2926	58	11	tap	tap	VERB
cblr-2926	58	12	into	into	ADP
cblr-2926	58	13	.	.	PUNCT
cblr-2926	58	14	'	'	PUNCT
cblr-2926	59	1	"	"	PUNCT
cblr-2926	59	2	)	)	PUNCT
cblr-2926	59	3	.	.	PUNCT
cblr-2926	60	1	estimates	estimate	NOUN
cblr-2926	60	2	of	of	ADP
cblr-2926	60	3	aggregate	aggregate	ADJ
cblr-2926	60	4	evasion	evasion	NOUN
cblr-2926	60	5	are	be	AUX
cblr-2926	60	6	imprecise	imprecise	ADV
cblr-2926	60	7	,	,	PUNCT
cblr-2926	60	8	based	base	VERB
cblr-2926	60	9	on	on	ADP
cblr-2926	60	10	estimation	estimation	NOUN
cblr-2926	60	11	from	from	ADP
cblr-2926	60	12	indirect	indirect	ADJ
cblr-2926	60	13	measures	measure	NOUN
cblr-2926	60	14	,	,	PUNCT
cblr-2926	60	15	such	such	ADJ
cblr-2926	60	16	as	as	ADP
cblr-2926	60	17	by	by	ADP
cblr-2926	60	18	comparing	compare	VERB
cblr-2926	60	19	cigarette	cigarette	NOUN
cblr-2926	60	20	sales	sale	NOUN
cblr-2926	60	21	data	datum	NOUN
cblr-2926	60	22	from	from	ADP
cblr-2926	60	23	one	one	NUM
cblr-2926	60	24	dataset	dataset	NOUN
cblr-2926	60	25	to	to	ADP
cblr-2926	60	26	consumption	consumption	NOUN
cblr-2926	60	27	data	datum	NOUN
cblr-2926	60	28	from	from	ADP
cblr-2926	60	29	another	another	PRON
cblr-2926	60	30	or	or	CCONJ
cblr-2926	60	31	by	by	ADP
cblr-2926	60	32	estimating	estimate	VERB
cblr-2926	60	33	changes	change	NOUN
cblr-2926	60	34	in	in	ADP
cblr-2926	60	35	purchase	purchase	NOUN
cblr-2926	60	36	due	due	ADP
cblr-2926	60	37	to	to	ADP
cblr-2926	60	38	changes	change	NOUN
cblr-2926	60	39	in	in	ADP
cblr-2926	60	40	opportunities	opportunity	NOUN
cblr-2926	60	41	for	for	ADP
cblr-2926	60	42	tax	tax	NOUN
cblr-2926	60	43	arbitrage	arbitrage	NOUN
cblr-2926	60	44	.	.	PUNCT
cblr-2926	61	1	see	see	VERB
cblr-2926	61	2	,	,	PUNCT
cblr-2926	61	3	e.g.	e.g.	ADV
cblr-2926	61	4	,	,	PUNCT
cblr-2926	61	5	mark	mark	NOUN
cblr-2926	61	6	stehr	stehr	NOUN
cblr-2926	61	7	,	,	PUNCT
cblr-2926	61	8	cigarette	cigarette	NOUN
cblr-2926	61	9	tax	tax	NOUN
cblr-2926	61	10	avoidance	avoidance	NOUN
cblr-2926	61	11	and	and	CCONJ
cblr-2926	61	12	evasion	evasion	NOUN
cblr-2926	61	13	,	,	PUNCT
cblr-2926	61	14	24	24	NUM
cblr-2926	61	15	j.	j.	PROPN
cblr-2926	61	16	health	health	PROPN
cblr-2926	61	17	econ	econ	PROPN
cblr-2926	61	18	.	.	PUNCT
cblr-2926	62	1	277	277	NUM
cblr-2926	62	2	,	,	PUNCT
cblr-2926	62	3	279	279	NUM
cblr-2926	62	4	-	-	SYM
cblr-2926	62	5	80	80	NUM
cblr-2926	62	6	(	(	PUNCT
cblr-2926	62	7	2004	2004	NUM
cblr-2926	62	8	)	)	PUNCT
cblr-2926	62	9	(	(	PUNCT
cblr-2926	62	10	discussing	discuss	VERB
cblr-2926	62	11	studies	study	NOUN
cblr-2926	62	12	)	)	PUNCT
cblr-2926	62	13	.	.	PUNCT
cblr-2926	62	14	'	'	PUNCT
cblr-2926	63	1	see	see	VERB
cblr-2926	63	2	mcnichol	mcnichol	PROPN
cblr-2926	63	3	&	&	CCONJ
cblr-2926	63	4	johnson	johnson	PROPN
cblr-2926	63	5	,	,	PUNCT
cblr-2926	63	6	supra	supra	PROPN
cblr-2926	63	7	note	note	NOUN
cblr-2926	63	8	4	4	NUM
cblr-2926	63	9	(	(	PUNCT
cblr-2926	63	10	"	"	PUNCT
cblr-2926	63	11	if	if	SCONJ
cblr-2926	63	12	revenue	revenue	NOUN
cblr-2926	63	13	declines	decline	NOUN
cblr-2926	63	14	persist	persist	VERB
cblr-2926	63	15	as	as	SCONJ
cblr-2926	63	16	expected	expect	VERB
cblr-2926	63	17	in	in	ADP
cblr-2926	63	18	many	many	ADJ
cblr-2926	63	19	states	state	NOUN
cblr-2926	63	20	,	,	PUNCT
cblr-2926	63	21	additional	additional	ADJ
cblr-2926	63	22	spending	spending	NOUN
cblr-2926	63	23	and	and	CCONJ
cblr-2926	63	24	service	service	NOUN
cblr-2926	63	25	cuts	cut	NOUN
cblr-2926	63	26	are	be	AUX
cblr-2926	63	27	likely	likely	ADJ
cblr-2926	63	28	.	.	PUNCT
cblr-2926	63	29	.	.	PUNCT
cblr-2926	63	30	.	.	PUNCT
cblr-2926	63	31	.	.	PUNCT
cblr-2926	64	1	expenditure	expenditure	NOUN
cblr-2926	64	2	cuts	cut	NOUN
cblr-2926	64	3	are	be	AUX
cblr-2926	64	4	problematic	problematic	ADJ
cblr-2926	64	5	policies	policy	NOUN
cblr-2926	64	6	during	during	ADP
cblr-2926	64	7	an	an	DET
cblr-2926	64	8	economic	economic	ADJ
cblr-2926	64	9	downturn	downturn	NOUN
cblr-2926	64	10	because	because	SCONJ
cblr-2926	64	11	they	they	PRON
cblr-2926	64	12	reduce	reduce	VERB
cblr-2926	64	13	overall	overall	ADJ
cblr-2926	64	14	demand	demand	NOUN
cblr-2926	64	15	and	and	CCONJ
cblr-2926	64	16	can	can	AUX
cblr-2926	64	17	make	make	VERB
cblr-2926	64	18	the	the	DET
cblr-2926	64	19	downturn	downturn	NOUN
cblr-2926	64	20	deeper	deep	ADJ
cblr-2926	64	21	.	.	PUNCT
cblr-2926	65	1	"	"	PUNCT
cblr-2926	65	2	)	)	PUNCT
cblr-2926	65	3	.	.	PUNCT
cblr-2926	66	1	10	10	NUM
cblr-2926	66	2	see	see	VERB
cblr-2926	66	3	,	,	PUNCT
cblr-2926	66	4	e.g.	e.g.	ADV
cblr-2926	66	5	,	,	PUNCT
cblr-2926	66	6	149	149	NUM
cblr-2926	66	7	cong	cong	NOUN
cblr-2926	66	8	.	.	PUNCT
cblr-2926	67	1	rec	rec	PROPN
cblr-2926	67	2	.	.	PUNCT
cblr-2926	68	1	s16207	s16207	NOUN
cblr-2926	68	2	(	(	PUNCT
cblr-2926	68	3	daily	daily	PROPN
cblr-2926	68	4	ed	ed	NOUN
cblr-2926	68	5	.	.	PUNCT
cblr-2926	69	1	dec	dec	PROPN
cblr-2926	69	2	.	.	PROPN
cblr-2926	69	3	9	9	NUM
cblr-2926	69	4	,	,	PUNCT
cblr-2926	69	5	2003	2003	NUM
cblr-2926	69	6	)	)	PUNCT
cblr-2926	69	7	(	(	PUNCT
cblr-2926	69	8	statement	statement	NOUN
cblr-2926	69	9	of	of	ADP
cblr-2926	69	10	sen	sen	PROPN
cblr-2926	69	11	.	.	PROPN
cblr-2926	69	12	leahy	leahy	PROPN
cblr-2926	69	13	)	)	PUNCT
cblr-2926	69	14	(	(	PUNCT
cblr-2926	69	15	"	"	PUNCT
cblr-2926	69	16	criminals	criminal	NOUN
cblr-2926	69	17	are	be	AUX
cblr-2926	69	18	getting	get	VERB
cblr-2926	69	19	away	away	ADV
cblr-2926	69	20	with	with	ADP
cblr-2926	69	21	smuggling	smuggling	NOUN
cblr-2926	69	22	and	and	CCONJ
cblr-2926	69	23	not	not	PART
cblr-2926	69	24	paying	pay	VERB
cblr-2926	69	25	tobacco	tobacco	NOUN
cblr-2926	69	26	taxes	taxis	NOUN
cblr-2926	69	27	because	because	SCONJ
cblr-2926	69	28	of	of	ADP
cblr-2926	69	29	weak	weak	ADJ
cblr-2926	69	30	punishments	punishment	NOUN
cblr-2926	69	31	,	,	PUNCT
cblr-2926	69	32	products	product	NOUN
cblr-2926	69	33	that	that	PRON
cblr-2926	69	34	are	be	AUX
cblr-2926	69	35	often	often	ADV
cblr-2926	69	36	poorly	poorly	ADV
cblr-2926	69	37	labeled	label	VERB
cblr-2926	69	38	,	,	PUNCT
cblr-2926	69	39	the	the	DET
cblr-2926	69	40	lack	lack	NOUN
cblr-2926	69	41	of	of	ADP
cblr-2926	69	42	tax	tax	NOUN
cblr-2926	69	43	stamps	stamp	NOUN
cblr-2926	69	44	and	and	CCONJ
cblr-2926	69	45	the	the	DET
cblr-2926	69	46	inability	inability	NOUN
cblr-2926	69	47	of	of	ADP
cblr-2926	69	48	the	the	DET
cblr-2926	69	49	current	current	ADJ
cblr-2926	69	50	distribution	distribution	NOUN
cblr-2926	69	51	system	system	NOUN
cblr-2926	69	52	to	to	PART
cblr-2926	69	53	track	track	VERB
cblr-2926	69	54	sales	sale	NOUN
cblr-2926	69	55	from	from	ADP
cblr-2926	69	56	state	state	NOUN
cblr-2926	69	57	-	-	PUNCT
cblr-2926	69	58	to	to	ADP
cblr-2926	69	59	-	-	PUNCT
cblr-2926	69	60	state	state	NOUN
cblr-2926	69	61	.	.	PUNCT
cblr-2926	70	1	"	"	PUNCT
cblr-2926	70	2	)	)	PUNCT
cblr-2926	70	3	;	;	PUNCT
cblr-2926	70	4	kurt	kurt	PROPN
cblr-2926	70	5	m.	m.	PROPN
cblr-2926	70	6	ribisl	ribisl	PROPN
cblr-2926	70	7	&	&	CCONJ
cblr-2926	70	8	rebecca	rebecca	PROPN
cblr-2926	70	9	s.	s.	PROPN
cblr-2926	70	10	williams	williams	PROPN
cblr-2926	70	11	,	,	PUNCT
cblr-2926	70	12	briefing	brief	VERB
cblr-2926	70	13	to	to	ADP
cblr-2926	70	14	the	the	DET
cblr-2926	70	15	congressional	congressional	ADJ
cblr-2926	70	16	task	task	NOUN
cblr-2926	70	17	force	force	NOUN
cblr-2926	70	18	on	on	ADP
cblr-2926	70	19	tobacco	tobacco	NOUN
cblr-2926	70	20	and	and	CCONJ
cblr-2926	70	21	health	health	NOUN
cblr-2926	70	22	:	:	PUNCT
cblr-2926	70	23	internet	internet	NOUN
cblr-2926	70	24	cigarette	cigarette	NOUN
cblr-2926	70	25	sales	sale	NOUN
cblr-2926	70	26	1	1	NUM
cblr-2926	70	27	(	(	PUNCT
cblr-2926	70	28	july	july	PROPN
cblr-2926	70	29	17	17	NUM
cblr-2926	70	30	,	,	PUNCT
cblr-2926	70	31	2006	2006	NUM
cblr-2926	70	32	)	)	PUNCT
cblr-2926	70	33	,	,	PUNCT
cblr-2926	70	34	http://www.sph	http://www.sph	PROPN
cblr-2926	70	35	.	.	PUNCT
cblr-2926	71	1	unc.edulimages/stories/news/ribislinternetcigarettesales.pdf	unc.edulimages/stories/news/ribislinternetcigarettesales.pdf	PROPN
cblr-2926	71	2	(	(	PUNCT
cblr-2926	71	3	"	"	PUNCT
cblr-2926	71	4	although	although	SCONJ
cblr-2926	71	5	33	33	NUM
cblr-2926	71	6	u.s	u.s	PROPN
cblr-2926	71	7	.	.	PROPN
cblr-2926	71	8	states	state	NOUN
cblr-2926	71	9	have	have	AUX
cblr-2926	71	10	passed	pass	VERB
cblr-2926	71	11	laws	law	NOUN
cblr-2926	71	12	regulating	regulate	VERB
cblr-2926	71	13	internet	internet	NOUN
cblr-2926	71	14	and	and	CCONJ
cblr-2926	71	15	mail	mail	NOUN
cblr-2926	71	16	order	order	NOUN
cblr-2926	71	17	col	col	PROPN
cblr-2926	71	18	umbia	umbia	PROPN
cblr-2926	71	19	b	b	PROPN
cblr-2926	72	1	usiness	usiness	PROPN
cblr-2926	72	2	la	la	PROPN
cblr-2926	72	3	w	w	PROPN
cblr-2926	72	4	re	re	PROPN
cblr-2926	72	5	vie	vie	PROPN
cblr-2926	72	6	w	w	PROPN
cblr-2926	73	1	[	[	X
cblr-2926	73	2	vol	vol	NOUN
cblr-2926	73	3	.	.	PUNCT
cblr-2926	73	4	2010532	2010532	NUM
cblr-2926	73	5	tax	tax	NOUN
cblr-2926	73	6	enforcement	enforcement	NOUN
cblr-2926	73	7	after	after	SCONJ
cblr-2926	73	8	hemi	hemi	PROPN
cblr-2926	73	9	group	group	PROPN
cblr-2926	73	10	federal	federal	PROPN
cblr-2926	73	11	law	law	NOUN
cblr-2926	73	12	enforcement	enforcement	NOUN
cblr-2926	73	13	has	have	AUX
cblr-2926	73	14	failed	fail	VERB
cblr-2926	73	15	to	to	PART
cblr-2926	73	16	control	control	VERB
cblr-2926	73	17	the	the	DET
cblr-2926	73	18	problem	problem	NOUN
cblr-2926	73	19	or	or	CCONJ
cblr-2926	73	20	focus	focus	VERB
cblr-2926	73	21	on	on	ADP
cblr-2926	73	22	illegal	illegal	ADJ
cblr-2926	73	23	internet	internet	NOUN
cblr-2926	73	24	retailers	retailer	NOUN
cblr-2926	73	25	.	.	PUNCT
cblr-2926	73	26	"	"	PUNCT
cblr-2926	74	1	new	new	PROPN
cblr-2926	74	2	york	york	PROPN
cblr-2926	74	3	city	city	PROPN
cblr-2926	74	4	,	,	PUNCT
cblr-2926	74	5	though	though	ADV
cblr-2926	74	6	,	,	PUNCT
cblr-2926	74	7	has	have	AUX
cblr-2926	74	8	been	be	AUX
cblr-2926	74	9	at	at	ADP
cblr-2926	74	10	the	the	DET
cblr-2926	74	11	forefront	forefront	NOUN
cblr-2926	74	12	of	of	ADP
cblr-2926	74	13	efforts	effort	NOUN
cblr-2926	74	14	to	to	PART
cblr-2926	74	15	use	use	VERB
cblr-2926	74	16	novel	novel	ADJ
cblr-2926	74	17	litigation	litigation	NOUN
cblr-2926	74	18	strategies	strategy	NOUN
cblr-2926	74	19	to	to	PART
cblr-2926	74	20	address	address	VERB
cblr-2926	74	21	the	the	DET
cblr-2926	74	22	problem	problem	NOUN
cblr-2926	74	23	.	.	PUNCT
cblr-2926	75	1	in	in	ADP
cblr-2926	75	2	hemi	hemi	PROPN
cblr-2926	75	3	group	group	PROPN
cblr-2926	75	4	v.	v.	ADP
cblr-2926	75	5	city	city	PROPN
cblr-2926	75	6	of	of	ADP
cblr-2926	75	7	new	new	PROPN
cblr-2926	75	8	york	york	PROPN
cblr-2926	75	9	,	,	PUNCT
cblr-2926	75	10	the	the	DET
cblr-2926	75	11	city	city	NOUN
cblr-2926	75	12	tried	try	VERB
cblr-2926	75	13	to	to	PART
cblr-2926	75	14	bring	bring	VERB
cblr-2926	75	15	a	a	DET
cblr-2926	75	16	civil	civil	ADJ
cblr-2926	75	17	racketeering	racketeering	NOUN
cblr-2926	75	18	suit	suit	NOUN
cblr-2926	75	19	against	against	ADP
cblr-2926	75	20	an	an	DET
cblr-2926	75	21	internet	internet	NOUN
cblr-2926	75	22	retailer	retailer	NOUN
cblr-2926	75	23	flouting	flout	VERB
cblr-2926	75	24	tax	tax	NOUN
cblr-2926	75	25	collection.12	collection.12	NOUN
cblr-2926	75	26	this	this	DET
cblr-2926	75	27	note	note	NOUN
cblr-2926	75	28	considers	consider	VERB
cblr-2926	75	29	the	the	DET
cblr-2926	75	30	results	result	NOUN
cblr-2926	75	31	of	of	ADP
cblr-2926	75	32	that	that	DET
cblr-2926	75	33	decision	decision	NOUN
cblr-2926	75	34	and	and	CCONJ
cblr-2926	75	35	argues	argue	VERB
cblr-2926	75	36	that	that	SCONJ
cblr-2926	75	37	,	,	PUNCT
cblr-2926	75	38	while	while	SCONJ
cblr-2926	75	39	state	state	NOUN
cblr-2926	75	40	and	and	CCONJ
cblr-2926	75	41	local	local	ADJ
cblr-2926	75	42	governments	government	NOUN
cblr-2926	75	43	already	already	ADV
cblr-2926	75	44	have	have	VERB
cblr-2926	75	45	the	the	DET
cblr-2926	75	46	ability	ability	NOUN
cblr-2926	75	47	to	to	PART
cblr-2926	75	48	bring	bring	VERB
cblr-2926	75	49	civil	civil	ADJ
cblr-2926	75	50	suits	suit	NOUN
cblr-2926	75	51	against	against	ADP
cblr-2926	75	52	out	out	ADP
cblr-2926	75	53	of	of	ADP
cblr-2926	75	54	state	state	NOUN
cblr-2926	75	55	tax	tax	NOUN
cblr-2926	75	56	evaders	evader	NOUN
cblr-2926	75	57	,	,	PUNCT
cblr-2926	75	58	these	these	DET
cblr-2926	75	59	suits	suit	NOUN
cblr-2926	75	60	will	will	AUX
cblr-2926	75	61	not	not	PART
cblr-2926	75	62	solve	solve	VERB
cblr-2926	75	63	their	their	PRON
cblr-2926	75	64	tax	tax	NOUN
cblr-2926	75	65	collection	collection	NOUN
cblr-2926	75	66	difficulties	difficulty	NOUN
cblr-2926	75	67	.	.	PUNCT
cblr-2926	76	1	instead	instead	ADV
cblr-2926	76	2	,	,	PUNCT
cblr-2926	76	3	state	state	NOUN
cblr-2926	76	4	and	and	CCONJ
cblr-2926	76	5	local	local	ADJ
cblr-2926	76	6	governments	government	NOUN
cblr-2926	76	7	must	must	AUX
cblr-2926	76	8	focus	focus	VERB
cblr-2926	76	9	on	on	ADP
cblr-2926	76	10	investigation	investigation	NOUN
cblr-2926	76	11	and	and	CCONJ
cblr-2926	76	12	policing	policing	NOUN
cblr-2926	76	13	to	to	PART
cblr-2926	76	14	ensure	ensure	VERB
cblr-2926	76	15	the	the	DET
cblr-2926	76	16	collection	collection	NOUN
cblr-2926	76	17	of	of	ADP
cblr-2926	76	18	their	their	PRON
cblr-2926	76	19	taxes	taxis	NOUN
cblr-2926	76	20	and	and	CCONJ
cblr-2926	76	21	improve	improve	VERB
cblr-2926	76	22	their	their	PRON
cblr-2926	76	23	ability	ability	NOUN
cblr-2926	76	24	to	to	PART
cblr-2926	76	25	regulate	regulate	VERB
cblr-2926	76	26	cigarette	cigarette	NOUN
cblr-2926	76	27	sales	sale	NOUN
cblr-2926	76	28	.	.	PUNCT
cblr-2926	77	1	part	part	NOUN
cblr-2926	77	2	ii	ii	PROPN
cblr-2926	77	3	of	of	ADP
cblr-2926	77	4	this	this	DET
cblr-2926	77	5	note	note	NOUN
cblr-2926	77	6	provides	provide	VERB
cblr-2926	77	7	background	background	NOUN
cblr-2926	77	8	information	information	NOUN
cblr-2926	77	9	on	on	ADP
cblr-2926	77	10	the	the	DET
cblr-2926	77	11	evasion	evasion	NOUN
cblr-2926	77	12	of	of	ADP
cblr-2926	77	13	tobacco	tobacco	NOUN
cblr-2926	77	14	taxes	taxis	NOUN
cblr-2926	77	15	and	and	CCONJ
cblr-2926	77	16	the	the	DET
cblr-2926	77	17	legal	legal	ADJ
cblr-2926	77	18	framework	framework	NOUN
cblr-2926	77	19	for	for	ADP
cblr-2926	77	20	combating	combat	VERB
cblr-2926	77	21	evasion	evasion	NOUN
cblr-2926	77	22	.	.	PUNCT
cblr-2926	78	1	part	part	NOUN
cblr-2926	78	2	iii	iii	PROPN
cblr-2926	78	3	discusses	discuss	VERB
cblr-2926	78	4	hemi	hemi	NOUN
cblr-2926	78	5	group	group	NOUN
cblr-2926	78	6	and	and	CCONJ
cblr-2926	78	7	its	its	PRON
cblr-2926	78	8	implications	implication	NOUN
cblr-2926	78	9	for	for	ADP
cblr-2926	78	10	state	state	NOUN
cblr-2926	78	11	and	and	CCONJ
cblr-2926	78	12	local	local	ADJ
cblr-2926	78	13	efforts	effort	NOUN
cblr-2926	78	14	to	to	PART
cblr-2926	78	15	bring	bring	VERB
cblr-2926	78	16	actions	action	NOUN
cblr-2926	78	17	to	to	PART
cblr-2926	78	18	combat	combat	VERB
cblr-2926	78	19	tobacco	tobacco	NOUN
cblr-2926	78	20	tax	tax	NOUN
cblr-2926	78	21	evasion	evasion	NOUN
cblr-2926	78	22	.	.	PUNCT
cblr-2926	79	1	part	part	NOUN
cblr-2926	79	2	iv	iv	NUM
cblr-2926	79	3	argues	argue	VERB
cblr-2926	79	4	that	that	SCONJ
cblr-2926	79	5	state	state	NOUN
cblr-2926	79	6	civil	civil	ADJ
cblr-2926	79	7	actions	action	NOUN
cblr-2926	79	8	will	will	AUX
cblr-2926	79	9	not	not	PART
cblr-2926	79	10	be	be	AUX
cblr-2926	79	11	effective	effective	ADJ
cblr-2926	79	12	in	in	ADP
cblr-2926	79	13	combating	combat	VERB
cblr-2926	79	14	evasion	evasion	NOUN
cblr-2926	79	15	and	and	CCONJ
cblr-2926	79	16	that	that	SCONJ
cblr-2926	79	17	states	state	NOUN
cblr-2926	79	18	should	should	AUX
cblr-2926	79	19	focus	focus	VERB
cblr-2926	79	20	on	on	ADP
cblr-2926	79	21	developing	develop	VERB
cblr-2926	79	22	investigations	investigation	NOUN
cblr-2926	79	23	into	into	ADP
cblr-2926	79	24	cigarette	cigarette	NOUN
cblr-2926	79	25	smuggling	smuggling	NOUN
cblr-2926	79	26	.	.	PUNCT
cblr-2926	80	1	part	part	NOUN
cblr-2926	80	2	v	v	NOUN
cblr-2926	80	3	concludes	conclude	VERB
cblr-2926	80	4	.	.	PUNCT
cblr-2926	81	1	cigarette	cigarette	NOUN
cblr-2926	81	2	sales	sale	NOUN
cblr-2926	81	3	,	,	PUNCT
cblr-2926	81	4	federal	federal	ADJ
cblr-2926	81	5	policies	policy	NOUN
cblr-2926	81	6	are	be	AUX
cblr-2926	81	7	needed	need	VERB
cblr-2926	81	8	to	to	PART
cblr-2926	81	9	prevent	prevent	VERB
cblr-2926	81	10	tax	tax	NOUN
cblr-2926	81	11	evasion	evasion	NOUN
cblr-2926	81	12	.	.	PUNCT
cblr-2926	81	13	.	.	PUNCT
cblr-2926	82	1	see	see	VERB
cblr-2926	82	2	also	also	ADV
cblr-2926	82	3	maria	maria	PROPN
cblr-2926	82	4	welych	welych	NOUN
cblr-2926	82	5	,	,	PUNCT
cblr-2926	82	6	new	new	PROPN
cblr-2926	82	7	york	york	PROPN
cblr-2926	82	8	sting	ste	VERB
cblr-2926	82	9	targets	target	NOUN
cblr-2926	82	10	untaxed	untaxed	ADJ
cblr-2926	82	11	cigarettes	cigarette	NOUN
cblr-2926	82	12	;	;	PUNCT
cblr-2926	82	13	21	21	NUM
cblr-2926	82	14	people	people	NOUN
cblr-2926	82	15	arrested	arrest	VERB
cblr-2926	82	16	,	,	PUNCT
cblr-2926	82	17	syracuse.com	syracuse.com	X
cblr-2926	82	18	,	,	PUNCT
cblr-2926	82	19	sep	sep	PROPN
cblr-2926	82	20	.	.	PROPN
cblr-2926	82	21	18	18	NUM
cblr-2926	82	22	,	,	PUNCT
cblr-2926	82	23	2009	2009	NUM
cblr-2926	82	24	,	,	PUNCT
cblr-2926	82	25	http://www.syracuse.com/	http://www.syracuse.com/	NOUN
cblr-2926	82	26	news	news	NOUN
cblr-2926	82	27	/	/	SYM
cblr-2926	82	28	index.ssfl209/09	index.ssfl209/09	NOUN
cblr-2926	82	29	/	/	SYM
cblr-2926	82	30	new	new	ADJ
cblr-2926	82	31	-	-	PUNCT
cblr-2926	82	32	york	york	NOUN
cblr-2926	82	33	sting-targets-untaxed.html	sting-targets-untaxed.html	PROPN
cblr-2926	82	34	(	(	PUNCT
cblr-2926	82	35	reporting	report	VERB
cblr-2926	82	36	arrest	arrest	NOUN
cblr-2926	82	37	of	of	ADP
cblr-2926	82	38	twenty	twenty	NUM
cblr-2926	82	39	-	-	PUNCT
cblr-2926	82	40	one	one	NUM
cblr-2926	82	41	people	people	NOUN
cblr-2926	82	42	by	by	ADP
cblr-2926	82	43	new	new	PROPN
cblr-2926	82	44	york	york	PROPN
cblr-2926	82	45	for	for	ADP
cblr-2926	82	46	sales	sale	NOUN
cblr-2926	82	47	of	of	ADP
cblr-2926	82	48	untaxed	untaxed	ADJ
cblr-2926	82	49	cigarettes	cigarette	NOUN
cblr-2926	82	50	represents	represent	VERB
cblr-2926	82	51	largest	large	ADJ
cblr-2926	82	52	state	state	NOUN
cblr-2926	82	53	"	"	PUNCT
cblr-2926	82	54	takedown	takedown	NOUN
cblr-2926	82	55	"	"	PUNCT
cblr-2926	82	56	of	of	ADP
cblr-2926	82	57	evaders	evader	NOUN
cblr-2926	82	58	to	to	ADP
cblr-2926	82	59	date	date	NOUN
cblr-2926	82	60	)	)	PUNCT
cblr-2926	82	61	.	.	PUNCT
cblr-2926	83	1	n	n	PRON
cblr-2926	83	2	see	see	VERB
cblr-2926	83	3	oig	oig	PROPN
cblr-2926	83	4	report	report	PROPN
cblr-2926	83	5	,	,	PUNCT
cblr-2926	83	6	supra	supra	PROPN
cblr-2926	83	7	note	note	NOUN
cblr-2926	83	8	2	2	NUM
cblr-2926	83	9	,	,	PUNCT
cblr-2926	83	10	at	at	ADP
cblr-2926	83	11	vii	vii	PROPN
cblr-2926	83	12	(	(	PUNCT
cblr-2926	83	13	"	"	PUNCT
cblr-2926	83	14	atf	atf	PROPN
cblr-2926	83	15	's	's	PART
cblr-2926	83	16	alcohol	alcohol	NOUN
cblr-2926	83	17	and	and	CCONJ
cblr-2926	83	18	tobacco	tobacco	NOUN
cblr-2926	83	19	diversion	diversion	NOUN
cblr-2926	83	20	program	program	NOUN
cblr-2926	83	21	has	have	AUX
cblr-2926	83	22	not	not	PART
cblr-2926	83	23	kept	keep	VERB
cblr-2926	83	24	pace	pace	NOUN
cblr-2926	83	25	with	with	ADP
cblr-2926	83	26	the	the	DET
cblr-2926	83	27	level	level	NOUN
cblr-2926	83	28	of	of	ADP
cblr-2926	83	29	diversion	diversion	NOUN
cblr-2926	83	30	activity	activity	NOUN
cblr-2926	83	31	and	and	CCONJ
cblr-2926	83	32	increasingly	increasingly	ADV
cblr-2926	83	33	complex	complex	ADJ
cblr-2926	83	34	[	[	X
cblr-2926	83	35	tobacco	tobacco	NOUN
cblr-2926	83	36	]	]	PUNCT
cblr-2926	83	37	diversion	diversion	NOUN
cblr-2926	83	38	schemes	scheme	NOUN
cblr-2926	83	39	.	.	PUNCT
cblr-2926	83	40	"	"	PUNCT
cblr-2926	83	41	)	)	PUNCT
cblr-2926	83	42	;	;	PUNCT
cblr-2926	83	43	see	see	VERB
cblr-2926	83	44	also	also	ADV
cblr-2926	83	45	i	i	PROPN
cblr-2926	83	46	d.	d.	PROPN
cblr-2926	83	47	at	at	ADP
cblr-2926	83	48	23	23	NUM
cblr-2926	83	49	(	(	PUNCT
cblr-2926	83	50	"	"	PUNCT
cblr-2926	83	51	atf	atf	PROPN
cblr-2926	83	52	does	do	AUX
cblr-2926	83	53	not	not	PART
cblr-2926	83	54	have	have	VERB
cblr-2926	83	55	an	an	DET
cblr-2926	83	56	adequate	adequate	ADJ
cblr-2926	83	57	national	national	ADJ
cblr-2926	83	58	diversion	diversion	NOUN
cblr-2926	83	59	program	program	NOUN
cblr-2926	83	60	"	"	PUNCT
cblr-2926	83	61	)	)	PUNCT
cblr-2926	83	62	;	;	PUNCT
cblr-2926	83	63	eric	eric	PROPN
cblr-2926	83	64	lindblom	lindblom	PROPN
cblr-2926	83	65	,	,	PUNCT
cblr-2926	83	66	campaign	campaign	NOUN
cblr-2926	83	67	for	for	ADP
cblr-2926	83	68	tobacco	tobacco	NOUN
cblr-2926	83	69	-	-	PUNCT
cblr-2926	83	70	free	free	ADJ
cblr-2926	83	71	kids	kid	NOUN
cblr-2926	83	72	,	,	PUNCT
cblr-2926	83	73	state	state	NOUN
cblr-2926	83	74	options	option	NOUN
cblr-2926	83	75	to	to	PART
cblr-2926	83	76	prevent	prevent	VERB
cblr-2926	83	77	and	and	CCONJ
cblr-2926	83	78	reduce	reduce	VERB
cblr-2926	83	79	cigarette	cigarette	NOUN
cblr-2926	83	80	smuggling	smuggling	NOUN
cblr-2926	83	81	and	and	CCONJ
cblr-2926	83	82	block	block	VERB
cblr-2926	83	83	other	other	ADJ
cblr-2926	83	84	illegal	illegal	ADJ
cblr-2926	83	85	state	state	NOUN
cblr-2926	83	86	tax	tax	NOUN
cblr-2926	83	87	evasion	evasion	NOUN
cblr-2926	83	88	3	3	NUM
cblr-2926	83	89	(	(	PUNCT
cblr-2926	83	90	2008	2008	NUM
cblr-2926	83	91	)	)	PUNCT
cblr-2926	83	92	,	,	PUNCT
cblr-2926	83	93	http://www.tobaccofreekids.org/research/factsheets/pdf/	http://www.tobaccofreekids.org/research/factsheets/pdf/	PROPN
cblr-2926	83	94	0274.pdf	0274.pdf	PROPN
cblr-2926	83	95	(	(	PUNCT
cblr-2926	83	96	citing	cite	VERB
cblr-2926	83	97	gao	gao	PROPN
cblr-2926	83	98	2002	2002	NUM
cblr-2926	83	99	report	report	NOUN
cblr-2926	83	100	)	)	PUNCT
cblr-2926	83	101	(	(	PUNCT
cblr-2926	83	102	federal	federal	ADJ
cblr-2926	83	103	enforcement	enforcement	NOUN
cblr-2926	83	104	efforts	effort	NOUN
cblr-2926	83	105	not	not	PART
cblr-2926	83	106	aimed	aim	VERB
cblr-2926	83	107	at	at	ADP
cblr-2926	83	108	internet	internet	NOUN
cblr-2926	83	109	retailers	retailer	NOUN
cblr-2926	83	110	)	)	PUNCT
cblr-2926	83	111	.	.	PUNCT
cblr-2926	83	112	"	"	PUNCT
cblr-2926	84	1	hemi	hemi	PROPN
cblr-2926	84	2	group	group	PROPN
cblr-2926	84	3	v.	v.	ADP
cblr-2926	84	4	city	city	PROPN
cblr-2926	84	5	of	of	ADP
cblr-2926	84	6	new	new	PROPN
cblr-2926	84	7	york	york	PROPN
cblr-2926	84	8	,	,	PUNCT
cblr-2926	84	9	130	130	NUM
cblr-2926	84	10	s.	s.	PROPN
cblr-2926	84	11	ct	ct	PROPN
cblr-2926	84	12	.	.	PROPN
cblr-2926	85	1	983	983	NUM
cblr-2926	85	2	(	(	PUNCT
cblr-2926	85	3	2010	2010	NUM
cblr-2926	85	4	)	)	PUNCT
cblr-2926	85	5	.	.	PUNCT
cblr-2926	86	1	no	no	INTJ
cblr-2926	86	2	.	.	PUNCT
cblr-2926	87	1	2:529	2:529	NUM
cblr-2926	87	2	]	]	SYM
cblr-2926	87	3	533	533	NUM
cblr-2926	87	4	ii	ii	NOUN
cblr-2926	87	5	.	.	PUNCT
cblr-2926	88	1	evasion	evasion	NOUN
cblr-2926	88	2	of	of	ADP
cblr-2926	88	3	state	state	NOUN
cblr-2926	88	4	tobacco	tobacco	NOUN
cblr-2926	88	5	excise	excise	NOUN
cblr-2926	88	6	taxes	taxis	NOUN
cblr-2926	88	7	a.	a.	NOUN
cblr-2926	88	8	tobacco	tobacco	NOUN
cblr-2926	88	9	excise	excise	NOUN
cblr-2926	88	10	taxes	taxis	NOUN
cblr-2926	88	11	excise	excise	NOUN
cblr-2926	88	12	taxes	taxis	NOUN
cblr-2926	88	13	are	be	AUX
cblr-2926	88	14	imposed	impose	VERB
cblr-2926	88	15	on	on	ADP
cblr-2926	88	16	the	the	DET
cblr-2926	88	17	sale	sale	NOUN
cblr-2926	88	18	of	of	ADP
cblr-2926	88	19	tobacco	tobacco	NOUN
cblr-2926	88	20	products	product	NOUN
cblr-2926	88	21	at	at	ADP
cblr-2926	88	22	the	the	DET
cblr-2926	88	23	federal	federal	ADJ
cblr-2926	88	24	,	,	PUNCT
cblr-2926	88	25	state	state	NOUN
cblr-2926	88	26	,	,	PUNCT
cblr-2926	88	27	and	and	CCONJ
cblr-2926	88	28	local	local	ADJ
cblr-2926	88	29	level	level	NOUN
cblr-2926	88	30	.	.	PUNCT
cblr-2926	88	31	'	'	PUNCT
cblr-2926	89	1	3	3	NUM
cblr-2926	89	2	manufactured	manufacture	VERB
cblr-2926	89	3	cigarettes	cigarette	NOUN
cblr-2926	89	4	are	be	AUX
cblr-2926	89	5	the	the	DET
cblr-2926	89	6	most	most	ADV
cblr-2926	89	7	common	common	ADJ
cblr-2926	89	8	tobacco	tobacco	NOUN
cblr-2926	89	9	product	product	NOUN
cblr-2926	89	10	,	,	PUNCT
cblr-2926	89	11	representing	represent	VERB
cblr-2926	89	12	around	around	ADP
cblr-2926	89	13	ninety	ninety	NUM
cblr-2926	89	14	percent	percent	NOUN
cblr-2926	89	15	of	of	ADP
cblr-2926	89	16	tobacco	tobacco	NOUN
cblr-2926	89	17	consumption.14	consumption.14	NOUN
cblr-2926	89	18	the	the	DET
cblr-2926	89	19	federal	federal	ADJ
cblr-2926	89	20	government	government	NOUN
cblr-2926	89	21	taxes	tax	VERB
cblr-2926	89	22	cigarettes	cigarette	NOUN
cblr-2926	89	23	at	at	ADP
cblr-2926	89	24	$	$	SYM
cblr-2926	89	25	1.01	1.01	NUM
cblr-2926	89	26	per	per	ADP
cblr-2926	89	27	pack	pack	NOUN
cblr-2926	89	28	.	.	PUNCT
cblr-2926	89	29	"	"	PUNCT
cblr-2926	90	1	every	every	DET
cblr-2926	90	2	state	state	NOUN
cblr-2926	90	3	and	and	CCONJ
cblr-2926	90	4	more	more	ADJ
cblr-2926	90	5	than	than	ADP
cblr-2926	90	6	460	460	NUM
cblr-2926	90	7	local	local	ADJ
cblr-2926	90	8	governments	government	NOUN
cblr-2926	90	9	impose	impose	VERB
cblr-2926	90	10	additional	additional	ADJ
cblr-2926	90	11	excise	excise	NOUN
cblr-2926	90	12	taxes	taxis	NOUN
cblr-2926	90	13	,	,	PUNCT
cblr-2926	90	14	with	with	ADP
cblr-2926	90	15	cigarette	cigarette	NOUN
cblr-2926	90	16	taxes	taxis	NOUN
cblr-2926	90	17	varying	vary	VERB
cblr-2926	90	18	from	from	ADP
cblr-2926	90	19	$	$	SYM
cblr-2926	90	20	0.07	0.07	NUM
cblr-2926	90	21	per	per	ADP
cblr-2926	90	22	pack	pack	NOUN
cblr-2926	90	23	in	in	ADP
cblr-2926	90	24	south	south	PROPN
cblr-2926	90	25	carolina	carolina	PROPN
cblr-2926	90	26	to	to	ADP
cblr-2926	90	27	$	$	SYM
cblr-2926	90	28	4.25	4.25	NUM
cblr-2926	90	29	per	per	ADP
cblr-2926	90	30	pack	pack	NOUN
cblr-2926	90	31	in	in	ADP
cblr-2926	90	32	new	new	PROPN
cblr-2926	90	33	york	york	PROPN
cblr-2926	90	34	city	city	PROPN
cblr-2926	90	35	,	,	PUNCT
cblr-2926	90	36	with	with	ADP
cblr-2926	90	37	an	an	DET
cblr-2926	90	38	average	average	NOUN
cblr-2926	90	39	of	of	ADP
cblr-2926	90	40	roughly	roughly	ADV
cblr-2926	90	41	$	$	SYM
cblr-2926	90	42	1.34	1.34	NUM
cblr-2926	90	43	per	per	ADP
cblr-2926	90	44	pack.16	pack.16	NOUN
cblr-2926	90	45	most	most	ADV
cblr-2926	90	46	13	13	NUM
cblr-2926	90	47	see	see	VERB
cblr-2926	90	48	oig	oig	PROPN
cblr-2926	90	49	report	report	PROPN
cblr-2926	90	50	,	,	PUNCT
cblr-2926	90	51	supra	supra	PROPN
cblr-2926	90	52	note	note	NOUN
cblr-2926	90	53	2	2	NUM
cblr-2926	90	54	,	,	PUNCT
cblr-2926	90	55	at	at	ADP
cblr-2926	90	56	i.	i.	NOUN
cblr-2926	90	57	"	"	PUNCT
cblr-2926	90	58	'	'	PUNCT
cblr-2926	90	59	ctrs	ctrs	PROPN
cblr-2926	90	60	.	.	PUNCT
cblr-2926	91	1	for	for	ADP
cblr-2926	91	2	disease	disease	NOUN
cblr-2926	91	3	control	control	PROPN
cblr-2926	91	4	&	&	CCONJ
cblr-2926	91	5	prevention	prevention	NOUN
cblr-2926	91	6	,	,	PUNCT
cblr-2926	91	7	economic	economic	ADJ
cblr-2926	91	8	facts	fact	NOUN
cblr-2926	91	9	about	about	ADP
cblr-2926	91	10	u.s	u.s	PROPN
cblr-2926	91	11	.	.	PROPN
cblr-2926	91	12	tobacco	tobacco	NOUN
cblr-2926	91	13	use	use	NOUN
cblr-2926	91	14	and	and	CCONJ
cblr-2926	91	15	tobacco	tobacco	NOUN
cblr-2926	91	16	production	production	NOUN
cblr-2926	91	17	,	,	PUNCT
cblr-2926	91	18	http://www.cdc.gov/tobacco/data	http://www.cdc.gov/tobacco/data	PROPN
cblr-2926	91	19	statistics	statistic	NOUN
cblr-2926	91	20	/	/	SYM
cblr-2926	91	21	factsheets	factsheet	NOUN
cblr-2926	91	22	/	/	SYM
cblr-2926	91	23	economics	economic	NOUN
cblr-2926	91	24	/	/	SYM
cblr-2926	91	25	econfacts/	econfacts/	PROPN
cblr-2926	91	26	(	(	PUNCT
cblr-2926	91	27	last	last	ADV
cblr-2926	91	28	visited	visit	VERB
cblr-2926	91	29	mar	mar	PROPN
cblr-2926	91	30	.	.	PROPN
cblr-2926	91	31	1	1	NUM
cblr-2926	91	32	,	,	PUNCT
cblr-2926	91	33	2010	2010	NUM
cblr-2926	91	34	)	)	PUNCT
cblr-2926	91	35	(	(	PUNCT
cblr-2926	91	36	using	use	VERB
cblr-2926	91	37	2006	2006	NUM
cblr-2926	91	38	data	datum	NOUN
cblr-2926	91	39	)	)	PUNCT
cblr-2926	91	40	.	.	PUNCT
cblr-2926	92	1	other	other	ADJ
cblr-2926	92	2	tobacco	tobacco	NOUN
cblr-2926	92	3	products	product	NOUN
cblr-2926	92	4	are	be	AUX
cblr-2926	92	5	taxed	tax	VERB
cblr-2926	92	6	at	at	ADP
cblr-2926	92	7	different	different	ADJ
cblr-2926	92	8	rates	rate	NOUN
cblr-2926	92	9	based	base	VERB
cblr-2926	92	10	on	on	ADP
cblr-2926	92	11	different	different	ADJ
cblr-2926	92	12	volumes	volume	NOUN
cblr-2926	92	13	,	,	PUNCT
cblr-2926	92	14	so	so	SCONJ
cblr-2926	92	15	there	there	PRON
cblr-2926	92	16	can	can	AUX
cblr-2926	92	17	be	be	AUX
cblr-2926	92	18	tax	tax	NOUN
cblr-2926	92	19	advantages	advantage	NOUN
cblr-2926	92	20	to	to	ADP
cblr-2926	92	21	one	one	NUM
cblr-2926	92	22	form	form	NOUN
cblr-2926	92	23	of	of	ADP
cblr-2926	92	24	tobacco	tobacco	NOUN
cblr-2926	92	25	over	over	ADP
cblr-2926	92	26	another	another	PRON
cblr-2926	92	27	.	.	PUNCT
cblr-2926	93	1	see	see	VERB
cblr-2926	93	2	,	,	PUNCT
cblr-2926	93	3	e.g.	e.g.	ADV
cblr-2926	93	4	,	,	PUNCT
cblr-2926	93	5	ann	ann	PROPN
cblr-2926	93	6	boonn	boonn	PROPN
cblr-2926	93	7	&	&	CCONJ
cblr-2926	93	8	eric	eric	PROPN
cblr-2926	93	9	lindblom	lindblom	PROPN
cblr-2926	93	10	,	,	PUNCT
cblr-2926	93	11	campaign	campaign	NOUN
cblr-2926	93	12	for	for	ADP
cblr-2926	93	13	tobacco	tobacco	NOUN
cblr-2926	93	14	-	-	PUNCT
cblr-2926	93	15	free	free	ADJ
cblr-2926	93	16	kids	kid	NOUN
cblr-2926	93	17	,	,	PUNCT
cblr-2926	93	18	the	the	DET
cblr-2926	93	19	problem	problem	NOUN
cblr-2926	93	20	with	with	ADP
cblr-2926	93	21	roll	roll	NOUN
cblr-2926	93	22	-	-	PUNCT
cblr-2926	93	23	your	your	PRON
cblr-2926	93	24	-	-	PUNCT
cblr-2926	93	25	own	own	ADJ
cblr-2926	93	26	(	(	PUNCT
cblr-2926	93	27	ryo	ryo	NOUN
cblr-2926	93	28	)	)	PUNCT
cblr-2926	93	29	tobacco	tobacco	NOUN
cblr-2926	93	30	(	(	PUNCT
cblr-2926	93	31	2009	2009	NUM
cblr-2926	93	32	)	)	PUNCT
cblr-2926	93	33	,	,	PUNCT
cblr-2926	93	34	http://www.tobaccofreekids.org/research/factsheets/pdf/	http://www.tobaccofreekids.org/research/factsheets/pdf/	PROPN
cblr-2926	93	35	0336.pdf	0336.pdf	PROPN
cblr-2926	93	36	;	;	PUNCT
cblr-2926	93	37	erin	erin	NOUN
cblr-2926	93	38	rigik	rigik	PROPN
cblr-2926	93	39	,	,	PUNCT
cblr-2926	93	40	roll	roll	NOUN
cblr-2926	93	41	-	-	PUNCT
cblr-2926	93	42	your	your	PRON
cblr-2926	93	43	-	-	PUNCT
cblr-2926	93	44	own	own	ADJ
cblr-2926	93	45	climbs	climb	VERB
cblr-2926	93	46	amid	amid	ADP
cblr-2926	93	47	tax	tax	NOUN
cblr-2926	93	48	hit	hit	NOUN
cblr-2926	93	49	,	,	PUNCT
cblr-2926	93	50	convenience	convenience	NOUN
cblr-2926	93	51	store	store	NOUN
cblr-2926	93	52	decisions	decision	NOUN
cblr-2926	93	53	,	,	PUNCT
cblr-2926	93	54	jul	jul	PROPN
cblr-2926	93	55	.	.	PROPN
cblr-2926	93	56	1	1	NUM
cblr-2926	93	57	,	,	PUNCT
cblr-2926	93	58	2009	2009	NUM
cblr-2926	93	59	,	,	PUNCT
cblr-2926	93	60	http://www.csdecisions.com/article/7276	http://www.csdecisions.com/article/7276	NOUN
cblr-2926	93	61	.	.	PUNCT
cblr-2926	94	1	other	other	ADJ
cblr-2926	94	2	tobacco	tobacco	NOUN
cblr-2926	94	3	products	product	NOUN
cblr-2926	94	4	include	include	VERB
cblr-2926	94	5	:	:	PUNCT
cblr-2926	94	6	"	"	PUNCT
cblr-2926	94	7	roll	roll	VERB
cblr-2926	94	8	your	your	PRON
cblr-2926	94	9	own	own	ADJ
cblr-2926	94	10	"	"	PUNCT
cblr-2926	94	11	cigarettes	cigarette	NOUN
cblr-2926	94	12	,	,	PUNCT
cblr-2926	94	13	cigars	cigar	NOUN
cblr-2926	94	14	and	and	CCONJ
cblr-2926	94	15	cigarillos	cigarillo	NOUN
cblr-2926	94	16	,	,	PUNCT
cblr-2926	94	17	loose	loose	ADJ
cblr-2926	94	18	pipe	pipe	NOUN
cblr-2926	94	19	tobacco	tobacco	NOUN
cblr-2926	94	20	,	,	PUNCT
cblr-2926	94	21	snuff	snuff	NOUN
cblr-2926	94	22	,	,	PUNCT
cblr-2926	94	23	and	and	CCONJ
cblr-2926	94	24	chewing	chew	VERB
cblr-2926	94	25	tobacco	tobacco	NOUN
cblr-2926	94	26	.	.	PUNCT
cblr-2926	95	1	see	see	VERB
cblr-2926	95	2	,	,	PUNCT
cblr-2926	95	3	e.g.	e.g.	ADV
cblr-2926	95	4	,	,	PUNCT
cblr-2926	95	5	cigarette	cigarette	NOUN
cblr-2926	95	6	savers	saver	NOUN
cblr-2926	95	7	home	home	NOUN
cblr-2926	95	8	page	page	NOUN
cblr-2926	95	9	,	,	PUNCT
cblr-2926	95	10	http://www.cigarettesavers.com/	http://www.cigarettesavers.com/	NOUN
cblr-2926	95	11	(	(	PUNCT
cblr-2926	95	12	last	last	ADJ
cblr-2926	95	13	visited	visit	VERB
cblr-2926	95	14	mar	mar	PROPN
cblr-2926	95	15	.	.	PROPN
cblr-2926	95	16	1	1	NUM
cblr-2926	95	17	,	,	PUNCT
cblr-2926	95	18	2010	2010	NUM
cblr-2926	95	19	)	)	PUNCT
cblr-2926	95	20	(	(	PUNCT
cblr-2926	95	21	offering	offer	VERB
cblr-2926	95	22	for	for	ADP
cblr-2926	95	23	sale	sale	NOUN
cblr-2926	95	24	various	various	ADJ
cblr-2926	95	25	tobacco	tobacco	NOUN
cblr-2926	95	26	products	product	NOUN
cblr-2926	95	27	)	)	PUNCT
cblr-2926	95	28	.	.	PUNCT
cblr-2926	95	29	"	"	PUNCT
cblr-2926	96	1	see	see	VERB
cblr-2926	96	2	jason	jason	PROPN
cblr-2926	96	3	hanna	hanna	PROPN
cblr-2926	96	4	et	et	PROPN
cblr-2926	96	5	al	al	PROPN
cblr-2926	96	6	.	.	PROPN
cblr-2926	96	7	,	,	PUNCT
cblr-2926	96	8	smokers	smoker	NOUN
cblr-2926	96	9	feeling	feeling	AUX
cblr-2926	96	10	abused	abuse	VERB
cblr-2926	96	11	as	as	ADP
cblr-2926	96	12	federal	federal	ADJ
cblr-2926	96	13	tax	tax	NOUN
cblr-2926	96	14	hike	hike	NOUN
cblr-2926	96	15	hits	hit	VERB
cblr-2926	96	16	,	,	PUNCT
cblr-2926	96	17	cnn.com	cnn.com	X
cblr-2926	96	18	,	,	PUNCT
cblr-2926	96	19	apr	apr	PROPN
cblr-2926	96	20	.	.	PROPN
cblr-2926	96	21	1	1	NUM
cblr-2926	96	22	,	,	PUNCT
cblr-2926	96	23	2009	2009	NUM
cblr-2926	96	24	,	,	PUNCT
cblr-2926	96	25	http://www.cnn.com/2009/us/04/01/ciga	http://www.cnn.com/2009/us/04/01/ciga	PROPN
cblr-2926	96	26	rette.tax/.	rette.tax/.	NOUN
cblr-2926	96	27	the	the	DET
cblr-2926	96	28	tax	tax	NOUN
cblr-2926	96	29	was	be	AUX
cblr-2926	96	30	$	$	SYM
cblr-2926	96	31	0.39	0.39	NUM
cblr-2926	96	32	prior	prior	ADV
cblr-2926	96	33	to	to	ADP
cblr-2926	96	34	2009	2009	NUM
cblr-2926	96	35	.	.	PUNCT
cblr-2926	97	1	i	i	PRON
cblr-2926	97	2	d.	d.	PROPN
cblr-2926	97	3	a	a	DET
cblr-2926	97	4	standard	standard	ADJ
cblr-2926	97	5	pack	pack	NOUN
cblr-2926	97	6	contains	contain	VERB
cblr-2926	97	7	twenty	twenty	NUM
cblr-2926	97	8	cigarettes	cigarette	NOUN
cblr-2926	97	9	and	and	CCONJ
cblr-2926	97	10	a	a	DET
cblr-2926	97	11	standard	standard	ADJ
cblr-2926	97	12	carton	carton	NOUN
cblr-2926	97	13	contains	contain	VERB
cblr-2926	97	14	ten	ten	NUM
cblr-2926	97	15	packs	pack	NOUN
cblr-2926	97	16	.	.	PUNCT
cblr-2926	98	1	u.s	u.s	PROPN
cblr-2926	98	2	.	.	PROPN
cblr-2926	98	3	gen	gen	PROPN
cblr-2926	98	4	.	.	PROPN
cblr-2926	98	5	accounting	accounting	PROPN
cblr-2926	98	6	office	office	PROPN
cblr-2926	98	7	,	,	PUNCT
cblr-2926	98	8	cigarette	cigarette	NOUN
cblr-2926	98	9	smuggling	smuggling	NOUN
cblr-2926	98	10	:	:	PUNCT
cblr-2926	98	11	federal	federal	ADJ
cblr-2926	98	12	law	law	NOUN
cblr-2926	98	13	enforcement	enforcement	NOUN
cblr-2926	98	14	efforts	effort	NOUN
cblr-2926	98	15	and	and	CCONJ
cblr-2926	98	16	seizures	seizure	NOUN
cblr-2926	98	17	increasing	increase	VERB
cblr-2926	98	18	5	5	NUM
cblr-2926	98	19	(	(	PUNCT
cblr-2926	98	20	2004	2004	NUM
cblr-2926	98	21	)	)	PUNCT
cblr-2926	98	22	,	,	PUNCT
cblr-2926	98	23	available	available	ADJ
cblr-2926	98	24	at	at	ADP
cblr-2926	98	25	http://www.gao	http://www.gao	NOUN
cblr-2926	98	26	.	.	PUNCT
cblr-2926	99	1	gov	gov	NOUN
cblr-2926	99	2	/	/	SYM
cblr-2926	99	3	new.items	new.item	NOUN
cblr-2926	99	4	/	/	SYM
cblr-2926	99	5	d04641.pdf	d04641.pdf	PROPN
cblr-2926	99	6	[	[	X
cblr-2926	99	7	hereinafter	hereinafter	NOUN
cblr-2926	99	8	gao	gao	PROPN
cblr-2926	99	9	2004	2004	NUM
cblr-2926	99	10	report	report	NOUN
cblr-2926	99	11	]	]	PUNCT
cblr-2926	99	12	.	.	PUNCT
cblr-2926	100	1	16	16	NUM
cblr-2926	100	2	see	see	VERB
cblr-2926	100	3	eric	eric	PROPN
cblr-2926	100	4	lindblom	lindblom	PROPN
cblr-2926	100	5	,	,	PUNCT
cblr-2926	100	6	campaign	campaign	NOUN
cblr-2926	100	7	for	for	ADP
cblr-2926	100	8	tobacco	tobacco	NOUN
cblr-2926	100	9	-	-	PUNCT
cblr-2926	100	10	free	free	ADJ
cblr-2926	100	11	kids	kid	NOUN
cblr-2926	100	12	,	,	PUNCT
cblr-2926	100	13	state	state	NOUN
cblr-2926	100	14	cigarette	cigarette	NOUN
cblr-2926	100	15	excise	excise	NOUN
cblr-2926	100	16	tax	tax	NOUN
cblr-2926	100	17	rates	rate	NOUN
cblr-2926	100	18	&	&	CCONJ
cblr-2926	100	19	rankings	ranking	NOUN
cblr-2926	100	20	(	(	PUNCT
cblr-2926	100	21	2010	2010	NUM
cblr-2926	100	22	)	)	PUNCT
cblr-2926	100	23	,	,	PUNCT
cblr-2926	100	24	http://www.tobaccofree	http://www.tobaccofree	X
cblr-2926	100	25	kids.org/research/factsheets/pdfl0097.pdf	kids.org/research/factsheets/pdfl0097.pdf	PROPN
cblr-2926	100	26	;	;	PUNCT
cblr-2926	100	27	ann	ann	PROPN
cblr-2926	100	28	boonn	boonn	NOUN
cblr-2926	100	29	,	,	PUNCT
cblr-2926	100	30	campaign	campaign	NOUN
cblr-2926	100	31	for	for	ADP
cblr-2926	100	32	tobacco	tobacco	NOUN
cblr-2926	100	33	-	-	PUNCT
cblr-2926	100	34	free	free	ADJ
cblr-2926	100	35	kids	kid	NOUN
cblr-2926	100	36	,	,	PUNCT
cblr-2926	100	37	top	top	ADJ
cblr-2926	100	38	combined	combine	VERB
cblr-2926	100	39	state	state	NOUN
cblr-2926	100	40	-	-	PUNCT
cblr-2926	100	41	local	local	ADJ
cblr-2926	100	42	cigarette	cigarette	NOUN
cblr-2926	100	43	tax	tax	NOUN
cblr-2926	100	44	rates	rate	NOUN
cblr-2926	100	45	(	(	PUNCT
cblr-2926	100	46	2009	2009	NUM
cblr-2926	100	47	)	)	PUNCT
cblr-2926	100	48	,	,	PUNCT
cblr-2926	100	49	http://tobaccofreekids.org/research/factsheets/pdf/0267.pdf	http://tobaccofreekids.org/research/factsheets/pdf/0267.pdf	PROPN
cblr-2926	100	50	.	.	PUNCT
cblr-2926	101	1	but	but	CCONJ
cblr-2926	101	2	see	see	VERB
cblr-2926	101	3	n.	n.	PROPN
cblr-2926	101	4	jamison	jamison	PROPN
cblr-2926	101	5	et	et	PROPN
cblr-2926	101	6	al	al	PROPN
cblr-2926	101	7	.	.	PROPN
cblr-2926	101	8	,	,	PUNCT
cblr-2926	101	9	federal	federal	ADJ
cblr-2926	101	10	and	and	CCONJ
cblr-2926	101	11	state	state	NOUN
cblr-2926	101	12	cigarette	cigarette	NOUN
cblr-2926	101	13	excise	excise	NOUN
cblr-2926	101	14	taxes	taxis	NOUN
cblr-2926	101	15	united	united	PROPN
cblr-2926	101	16	states	states	PROPN
cblr-2926	101	17	,	,	PUNCT
cblr-2926	101	18	1995	1995	NUM
cblr-2926	101	19	-	-	SYM
cblr-2926	101	20	2009	2009	NUM
cblr-2926	101	21	,	,	PUNCT
cblr-2926	101	22	58	58	NUM
cblr-2926	101	23	morbidity	morbidity	NOUN
cblr-2926	101	24	&	&	CCONJ
cblr-2926	101	25	mortality	mortality	NOUN
cblr-2926	101	26	wkly	wkly	PROPN
cblr-2926	101	27	.	.	PUNCT
cblr-2926	102	1	rep	rep	PROPN
cblr-2926	102	2	.	.	PROPN
cblr-2926	102	3	524	524	NUM
cblr-2926	102	4	,	,	PUNCT
cblr-2926	102	5	525	525	NUM
cblr-2926	102	6	may	may	AUX
cblr-2926	102	7	columia	columia	VERB
cblr-2926	102	8	business	business	NOUN
cblr-2926	102	9	la	la	PROPN
cblr-2926	102	10	wreview	wreview	VERB
cblr-2926	102	11	[	[	X
cblr-2926	102	12	vol	vol	NOUN
cblr-2926	102	13	.	.	PUNCT
cblr-2926	102	14	2010534	2010534	NUM
cblr-2926	102	15	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	102	16	hemi	hemi	PROPN
cblr-2926	102	17	group	group	PROPN
cblr-2926	102	18	states	state	NOUN
cblr-2926	102	19	collect	collect	VERB
cblr-2926	102	20	sales	sale	NOUN
cblr-2926	102	21	tax	tax	NOUN
cblr-2926	102	22	in	in	ADP
cblr-2926	102	23	addition	addition	NOUN
cblr-2926	102	24	to	to	ADP
cblr-2926	102	25	the	the	DET
cblr-2926	102	26	excise	excise	NOUN
cblr-2926	102	27	tax	tax	NOUN
cblr-2926	102	28	.	.	PUNCT
cblr-2926	102	29	"	"	PUNCT
cblr-2926	103	1	states	state	NOUN
cblr-2926	103	2	also	also	ADV
cblr-2926	103	3	receive	receive	VERB
cblr-2926	103	4	additional	additional	ADJ
cblr-2926	103	5	payments	payment	NOUN
cblr-2926	103	6	from	from	ADP
cblr-2926	103	7	tobacco	tobacco	NOUN
cblr-2926	103	8	manufacturers	manufacturer	NOUN
cblr-2926	103	9	for	for	ADP
cblr-2926	103	10	sales	sale	NOUN
cblr-2926	103	11	in	in	ADP
cblr-2926	103	12	connection	connection	NOUN
cblr-2926	103	13	with	with	ADP
cblr-2926	103	14	the	the	DET
cblr-2926	103	15	1998	1998	NUM
cblr-2926	103	16	master	master	NOUN
cblr-2926	103	17	settlement	settlement	NOUN
cblr-2926	103	18	agreement	agreement	NOUN
cblr-2926	103	19	(	(	PUNCT
cblr-2926	103	20	"	"	PUNCT
cblr-2926	103	21	msa	msa	PROPN
cblr-2926	103	22	"	"	PUNCT
cblr-2926	103	23	)	)	PUNCT
cblr-2926	103	24	,	,	PUNCT
cblr-2926	103	25	which	which	PRON
cblr-2926	103	26	resolved	resolve	VERB
cblr-2926	103	27	a	a	DET
cblr-2926	103	28	variety	variety	NOUN
cblr-2926	103	29	of	of	ADP
cblr-2926	103	30	claims	claim	NOUN
cblr-2926	103	31	by	by	ADP
cblr-2926	103	32	states	state	NOUN
cblr-2926	103	33	'	'	PART
cblr-2926	103	34	attorneys	attorney	NOUN
cblr-2926	103	35	general	general	ADJ
cblr-2926	103	36	against	against	ADP
cblr-2926	103	37	tobacco	tobacco	NOUN
cblr-2926	103	38	companies	company	NOUN
cblr-2926	103	39	.	.	PUNCT
cblr-2926	103	40	"	"	PUNCT
cblr-2926	104	1	these	these	DET
cblr-2926	104	2	payments	payment	NOUN
cblr-2926	104	3	may	may	AUX
cblr-2926	104	4	increase	increase	VERB
cblr-2926	104	5	the	the	DET
cblr-2926	104	6	cost	cost	NOUN
cblr-2926	104	7	of	of	ADP
cblr-2926	104	8	a	a	DET
cblr-2926	104	9	pack	pack	NOUN
cblr-2926	104	10	by	by	ADP
cblr-2926	104	11	about	about	ADV
cblr-2926	104	12	$	$	SYM
cblr-2926	104	13	0.50	0.50	NUM
cblr-2926	104	14	;	;	PUNCT
cblr-2926	104	15	however	however	ADV
cblr-2926	104	16	,	,	PUNCT
cblr-2926	104	17	they	they	PRON
cblr-2926	104	18	are	be	AUX
cblr-2926	104	19	not	not	PART
cblr-2926	104	20	collected	collect	VERB
cblr-2926	104	21	through	through	ADP
cblr-2926	104	22	the	the	DET
cblr-2926	104	23	sale	sale	NOUN
cblr-2926	104	24	of	of	ADP
cblr-2926	104	25	cigarette	cigarette	NOUN
cblr-2926	104	26	tax	tax	NOUN
cblr-2926	104	27	stamps	stamp	NOUN
cblr-2926	104	28	but	but	CCONJ
cblr-2926	104	29	through	through	ADP
cblr-2926	104	30	manufacturer	manufacturer	NOUN
cblr-2926	104	31	payments	payment	NOUN
cblr-2926	104	32	based	base	VERB
cblr-2926	104	33	on	on	ADP
cblr-2926	104	34	reported	report	VERB
cblr-2926	104	35	sales	sale	NOUN
cblr-2926	104	36	volumes	volume	NOUN
cblr-2926	104	37	for	for	ADP
cblr-2926	104	38	each	each	DET
cblr-2926	104	39	manufacturer	manufacturer	NOUN
cblr-2926	104	40	.	.	PUNCT
cblr-2926	104	41	"	"	PUNCT
cblr-2926	105	1	these	these	DET
cblr-2926	105	2	excise	excise	NOUN
cblr-2926	105	3	tax	tax	NOUN
cblr-2926	105	4	revenues	revenue	NOUN
cblr-2926	105	5	are	be	AUX
cblr-2926	105	6	important	important	ADJ
cblr-2926	105	7	to	to	ADP
cblr-2926	105	8	state	state	NOUN
cblr-2926	105	9	and	and	CCONJ
cblr-2926	105	10	local	local	ADJ
cblr-2926	105	11	governments	government	NOUN
cblr-2926	105	12	.	.	PUNCT
cblr-2926	106	1	total	total	ADJ
cblr-2926	106	2	state	state	NOUN
cblr-2926	106	3	cigarette	cigarette	NOUN
cblr-2926	106	4	excise	excise	NOUN
cblr-2926	106	5	tax	tax	NOUN
cblr-2926	106	6	revenues	revenue	NOUN
cblr-2926	106	7	for	for	ADP
cblr-2926	106	8	22	22	NUM
cblr-2926	106	9	,	,	PUNCT
cblr-2926	106	10	2009	2009	NUM
cblr-2926	106	11	,	,	PUNCT
cblr-2926	106	12	available	available	ADJ
cblr-2926	106	13	at	at	ADP
cblr-2926	106	14	http://www.cdc.gov/mmwr/pdf/wk/mm5819.pdf	http://www.cdc.gov/mmwr/pdf/wk/mm5819.pdf	NOUN
cblr-2926	106	15	(	(	PUNCT
cblr-2926	106	16	average	average	ADJ
cblr-2926	106	17	around	around	ADP
cblr-2926	106	18	$	$	SYM
cblr-2926	106	19	1.20	1.20	NUM
cblr-2926	106	20	per	per	ADP
cblr-2926	106	21	pack	pack	NOUN
cblr-2926	106	22	)	)	PUNCT
cblr-2926	106	23	.	.	PUNCT
cblr-2926	107	1	note	note	VERB
cblr-2926	107	2	that	that	SCONJ
cblr-2926	107	3	the	the	DET
cblr-2926	107	4	new	new	PROPN
cblr-2926	107	5	york	york	PROPN
cblr-2926	107	6	city	city	PROPN
cblr-2926	107	7	rate	rate	NOUN
cblr-2926	107	8	cited	cite	VERB
cblr-2926	107	9	combines	combine	VERB
cblr-2926	107	10	state	state	NOUN
cblr-2926	107	11	and	and	CCONJ
cblr-2926	107	12	local	local	ADJ
cblr-2926	107	13	tax	tax	NOUN
cblr-2926	107	14	.	.	PUNCT
cblr-2926	107	15	including	include	VERB
cblr-2926	107	16	taxes	taxis	NOUN
cblr-2926	107	17	,	,	PUNCT
cblr-2926	107	18	the	the	DET
cblr-2926	107	19	average	average	ADJ
cblr-2926	107	20	retail	retail	ADJ
cblr-2926	107	21	price	price	NOUN
cblr-2926	107	22	per	per	ADP
cblr-2926	107	23	pack	pack	NOUN
cblr-2926	107	24	was	be	AUX
cblr-2926	107	25	$	$	SYM
cblr-2926	107	26	5.31	5.31	NUM
cblr-2926	107	27	in	in	ADP
cblr-2926	107	28	2008	2008	NUM
cblr-2926	107	29	.	.	PUNCT
cblr-2926	108	1	see	see	VERB
cblr-2926	108	2	ann	ann	PROPN
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cblr-2926	108	8	-	-	PUNCT
cblr-2926	108	9	free	free	ADJ
cblr-2926	108	10	kids	kid	NOUN
cblr-2926	108	11	,	,	PUNCT
cblr-2926	108	12	state	state	NOUN
cblr-2926	108	13	cigarette	cigarette	NOUN
cblr-2926	108	14	tax	tax	NOUN
cblr-2926	108	15	rates	rate	NOUN
cblr-2926	108	16	&	&	CCONJ
cblr-2926	108	17	rank	rank	PROPN
cblr-2926	108	18	,	,	PUNCT
cblr-2926	108	19	date	date	NOUN
cblr-2926	108	20	of	of	ADP
cblr-2926	108	21	last	last	ADJ
cblr-2926	108	22	increase	increase	NOUN
cblr-2926	108	23	,	,	PUNCT
cblr-2926	108	24	annual	annual	ADJ
cblr-2926	108	25	pack	pack	NOUN
cblr-2926	108	26	sales	sale	NOUN
cblr-2926	108	27	&	&	CCONJ
cblr-2926	108	28	revenues	revenue	NOUN
cblr-2926	108	29	,	,	PUNCT
cblr-2926	108	30	and	and	CCONJ
cblr-2926	108	31	related	related	ADJ
cblr-2926	108	32	data	datum	NOUN
cblr-2926	108	33	1	1	NUM
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cblr-2926	108	35	2009	2009	NUM
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cblr-2926	108	37	,	,	PUNCT
cblr-2926	108	38	http://www.tobaccofreekids.org/research/factsheets/pdf/0099.pdf	http://www.tobaccofreekids.org/research/factsheets/pdf/0099.pdf	NOUN
cblr-2926	109	1	[	[	X
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cblr-2926	109	4	,	,	PUNCT
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cblr-2926	109	7	]	]	PUNCT
cblr-2926	109	8	.	.	PUNCT
cblr-2926	110	1	in	in	ADP
cblr-2926	110	2	addition	addition	NOUN
cblr-2926	110	3	,	,	PUNCT
cblr-2926	110	4	an	an	DET
cblr-2926	110	5	individual	individual	ADJ
cblr-2926	110	6	state	state	NOUN
cblr-2926	110	7	need	need	AUX
cblr-2926	110	8	not	not	PART
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cblr-2926	110	12	tax	tax	NOUN
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cblr-2926	110	14	.	.	PUNCT
cblr-2926	111	1	for	for	ADP
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cblr-2926	111	6	lower	low	ADJ
cblr-2926	111	7	excise	excise	NOUN
cblr-2926	111	8	tax	tax	NOUN
cblr-2926	111	9	rates	rate	NOUN
cblr-2926	111	10	in	in	ADP
cblr-2926	111	11	some	some	DET
cblr-2926	111	12	border	border	NOUN
cblr-2926	111	13	cities	city	NOUN
cblr-2926	111	14	.	.	PUNCT
cblr-2926	112	1	see	see	VERB
cblr-2926	112	2	ark	ark	PROPN
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cblr-2926	112	6	.	.	PUNCT
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cblr-2926	113	4	-	-	SYM
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cblr-2926	113	6	-	-	PUNCT
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cblr-2926	113	11	-	-	SYM
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cblr-2926	113	13	-	-	SYM
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cblr-2926	113	15	(	(	PUNCT
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cblr-2926	113	17	)	)	PUNCT
cblr-2926	113	18	;	;	PUNCT
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cblr-2926	114	2	.	.	PUNCT
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cblr-2926	115	2	.	.	PUNCT
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cblr-2926	117	6	-	-	SYM
cblr-2926	117	7	37	37	NUM
cblr-2926	117	8	(	(	PUNCT
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cblr-2926	117	11	,	,	PUNCT
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cblr-2926	117	14	,	,	PUNCT
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cblr-2926	117	16	at	at	ADP
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cblr-2926	117	18	.	.	PUNCT
cblr-2926	117	19	"	"	PUNCT
cblr-2926	118	1	total	total	ADJ
cblr-2926	118	2	state	state	NOUN
cblr-2926	118	3	sales	sale	NOUN
cblr-2926	118	4	tax	tax	NOUN
cblr-2926	118	5	revenues	revenue	NOUN
cblr-2926	118	6	on	on	ADP
cblr-2926	118	7	cigarettes	cigarette	NOUN
cblr-2926	118	8	were	be	AUX
cblr-2926	118	9	$	$	SYM
cblr-2926	118	10	3.8	3.8	NUM
cblr-2926	118	11	billion	billion	NUM
cblr-2926	118	12	in	in	ADP
cblr-2926	118	13	fiscal	fiscal	ADJ
cblr-2926	118	14	year	year	NOUN
cblr-2926	118	15	2008	2008	NUM
cblr-2926	118	16	.	.	PUNCT
cblr-2926	119	1	see	see	VERB
cblr-2926	119	2	orzechowski	orzechowski	PROPN
cblr-2926	119	3	&	&	CCONJ
cblr-2926	119	4	walker	walker	PROPN
cblr-2926	119	5	,	,	PUNCT
cblr-2926	119	6	the	the	DET
cblr-2926	119	7	tax	tax	NOUN
cblr-2926	119	8	burden	burden	NOUN
cblr-2926	119	9	on	on	ADP
cblr-2926	119	10	tobacco	tobacco	NOUN
cblr-2926	119	11	,	,	PUNCT
cblr-2926	119	12	at	at	ADP
cblr-2926	119	13	iv	iv	PROPN
cblr-2926	119	14	(	(	PUNCT
cblr-2926	119	15	2008	2008	NUM
cblr-2926	119	16	)	)	PUNCT
cblr-2926	119	17	,	,	PUNCT
cblr-2926	119	18	available	available	ADJ
cblr-2926	119	19	at	at	ADP
cblr-2926	119	20	http://www.tobaccoissues.com/getobj	http://www.tobaccoissues.com/getobj	PROPN
cblr-2926	119	21	ect.aspx?folder=root/tobaccoissuesexcisetaxes&name=tax-burden_2008_v	ect.aspx?folder=root/tobaccoissuesexcisetaxes&name=tax-burden_2008_v	PROPN
cblr-2926	119	22	ol	ol	PROPN
cblr-2926	119	23	43.pdf	43.pdf	PROPN
cblr-2926	119	24	.	.	PUNCT
cblr-2926	120	1	1s	1s	NUM
cblr-2926	120	2	manufacturers	manufacturer	NOUN
cblr-2926	120	3	participating	participate	VERB
cblr-2926	120	4	in	in	ADP
cblr-2926	120	5	the	the	DET
cblr-2926	120	6	settlement	settlement	NOUN
cblr-2926	120	7	make	make	VERB
cblr-2926	120	8	annual	annual	ADJ
cblr-2926	120	9	payments	payment	NOUN
cblr-2926	120	10	to	to	ADP
cblr-2926	120	11	states	state	NOUN
cblr-2926	120	12	that	that	PRON
cblr-2926	120	13	may	may	AUX
cblr-2926	120	14	be	be	AUX
cblr-2926	120	15	adjusted	adjust	VERB
cblr-2926	120	16	based	base	VERB
cblr-2926	120	17	on	on	ADP
cblr-2926	120	18	the	the	DET
cblr-2926	120	19	volume	volume	NOUN
cblr-2926	120	20	of	of	ADP
cblr-2926	120	21	sales	sale	NOUN
cblr-2926	120	22	.	.	PUNCT
cblr-2926	121	1	to	to	PART
cblr-2926	121	2	prevent	prevent	VERB
cblr-2926	121	3	manufacturers	manufacturer	NOUN
cblr-2926	121	4	that	that	PRON
cblr-2926	121	5	did	do	AUX
cblr-2926	121	6	not	not	PART
cblr-2926	121	7	join	join	VERB
cblr-2926	121	8	the	the	DET
cblr-2926	121	9	settlement	settlement	NOUN
cblr-2926	121	10	from	from	ADP
cblr-2926	121	11	having	have	VERB
cblr-2926	121	12	a	a	DET
cblr-2926	121	13	price	price	NOUN
cblr-2926	121	14	advantage	advantage	NOUN
cblr-2926	121	15	,	,	PUNCT
cblr-2926	121	16	the	the	DET
cblr-2926	121	17	msa	msa	PROPN
cblr-2926	121	18	required	require	VERB
cblr-2926	121	19	states	state	NOUN
cblr-2926	121	20	to	to	PART
cblr-2926	121	21	enact	enact	VERB
cblr-2926	121	22	laws	law	NOUN
cblr-2926	121	23	requiring	require	VERB
cblr-2926	121	24	nonparticipating	nonparticipating	NOUN
cblr-2926	121	25	manufacturers	manufacturer	NOUN
cblr-2926	121	26	to	to	PART
cblr-2926	121	27	make	make	VERB
cblr-2926	121	28	payments	payment	NOUN
cblr-2926	121	29	to	to	ADP
cblr-2926	121	30	states	state	NOUN
cblr-2926	121	31	to	to	PART
cblr-2926	121	32	be	be	AUX
cblr-2926	121	33	held	hold	VERB
cblr-2926	121	34	in	in	ADP
cblr-2926	121	35	escrow	escrow	NOUN
cblr-2926	121	36	for	for	ADP
cblr-2926	121	37	twenty	twenty	NUM
cblr-2926	121	38	-	-	PUNCT
cblr-2926	121	39	five	five	NUM
cblr-2926	121	40	years	year	NOUN
cblr-2926	121	41	or	or	CCONJ
cblr-2926	121	42	until	until	SCONJ
cblr-2926	121	43	states	state	NOUN
cblr-2926	121	44	brought	bring	VERB
cblr-2926	121	45	claims	claim	NOUN
cblr-2926	121	46	against	against	ADP
cblr-2926	121	47	those	those	DET
cblr-2926	121	48	manufacturers	manufacturer	NOUN
cblr-2926	121	49	,	,	PUNCT
cblr-2926	121	50	whichever	whichever	PRON
cblr-2926	121	51	occurs	occur	VERB
cblr-2926	121	52	first	first	ADV
cblr-2926	121	53	.	.	PUNCT
cblr-2926	122	1	see	see	VERB
cblr-2926	122	2	roger	roger	PROPN
cblr-2926	122	3	parloff	parloff	PROPN
cblr-2926	122	4	,	,	PUNCT
cblr-2926	122	5	is	be	AUX
cblr-2926	122	6	the	the	DET
cblr-2926	122	7	$	$	SYM
cblr-2926	122	8	200	200	NUM
cblr-2926	122	9	billion	billion	NUM
cblr-2926	122	10	tobacco	tobacco	NOUN
cblr-2926	122	11	deal	deal	NOUN
cblr-2926	122	12	going	go	VERB
cblr-2926	122	13	up	up	ADP
cblr-2926	122	14	in	in	ADP
cblr-2926	122	15	smoke	smoke	NOUN
cblr-2926	122	16	?	?	PUNCT
cblr-2926	122	17	,	,	PUNCT
cblr-2926	122	18	fortune	fortune	PROPN
cblr-2926	122	19	,	,	PUNCT
cblr-2926	122	20	mar	mar	PROPN
cblr-2926	122	21	.	.	PROPN
cblr-2926	122	22	7	7	NUM
cblr-2926	122	23	,	,	PUNCT
cblr-2926	122	24	2005	2005	NUM
cblr-2926	122	25	,	,	PUNCT
cblr-2926	122	26	at	at	ADP
cblr-2926	122	27	126	126	NUM
cblr-2926	122	28	,	,	PUNCT
cblr-2926	122	29	available	available	ADJ
cblr-2926	122	30	at	at	ADP
cblr-2926	122	31	http://money.cnn.com/magazines/fortune/fortunearchive/	http://money.cnn.com/magazines/fortune/fortunearchive/	ADP
cblr-2926	122	32	2005/03/07/8253442	2005/03/07/8253442	PROPN
cblr-2926	122	33	/	/	SYM
cblr-2926	122	34	index.htm	index.htm	X
cblr-2926	122	35	.	.	NOUN
cblr-2926	122	36	19	19	NUM
cblr-2926	122	37	see	see	VERB
cblr-2926	122	38	oig	oig	PROPN
cblr-2926	122	39	report	report	PROPN
cblr-2926	122	40	,	,	PUNCT
cblr-2926	122	41	supra	supra	PROPN
cblr-2926	122	42	note	note	NOUN
cblr-2926	122	43	2	2	NUM
cblr-2926	122	44	,	,	PUNCT
cblr-2926	122	45	at	at	ADP
cblr-2926	122	46	12	12	NUM
cblr-2926	122	47	-	-	SYM
cblr-2926	122	48	13	13	NUM
cblr-2926	122	49	.	.	PUNCT
cblr-2926	123	1	no	no	INTJ
cblr-2926	123	2	.	.	PUNCT
cblr-2926	124	1	2:529	2:529	NUM
cblr-2926	124	2	]	]	X
cblr-2926	124	3	535	535	NUM
cblr-2926	124	4	2008	2008	NUM
cblr-2926	124	5	were	be	AUX
cblr-2926	124	6	$	$	SYM
cblr-2926	124	7	15.4	15.4	NUM
cblr-2926	124	8	billion	billion	NUM
cblr-2926	124	9	on	on	ADP
cblr-2926	124	10	sales	sale	NOUN
cblr-2926	124	11	of	of	ADP
cblr-2926	124	12	16.7	16.7	NUM
cblr-2926	124	13	billion	billion	NUM
cblr-2926	124	14	taxed	tax	VERB
cblr-2926	124	15	packs.20	packs.20	NOUN
cblr-2926	124	16	in	in	ADP
cblr-2926	124	17	some	some	DET
cblr-2926	124	18	states	state	NOUN
cblr-2926	124	19	tobacco	tobacco	NOUN
cblr-2926	124	20	taxes	taxis	NOUN
cblr-2926	124	21	can	can	AUX
cblr-2926	124	22	constitute	constitute	VERB
cblr-2926	124	23	more	more	ADJ
cblr-2926	124	24	than	than	ADP
cblr-2926	124	25	four	four	NUM
cblr-2926	124	26	percent	percent	NOUN
cblr-2926	124	27	of	of	ADP
cblr-2926	124	28	revenue.2	revenue.2	PROPN
cblr-2926	124	29	1	1	NUM
cblr-2926	124	30	taxes	taxis	NOUN
cblr-2926	124	31	imposed	impose	VERB
cblr-2926	124	32	by	by	ADP
cblr-2926	124	33	city	city	NOUN
cblr-2926	124	34	and	and	CCONJ
cblr-2926	124	35	local	local	ADJ
cblr-2926	124	36	governments	government	NOUN
cblr-2926	124	37	can	can	AUX
cblr-2926	124	38	also	also	ADV
cblr-2926	124	39	be	be	AUX
cblr-2926	124	40	important	important	ADJ
cblr-2926	124	41	to	to	ADP
cblr-2926	124	42	their	their	PRON
cblr-2926	124	43	respective	respective	ADJ
cblr-2926	124	44	revenues	revenue	NOUN
cblr-2926	124	45	.	.	PUNCT
cblr-2926	125	1	all	all	DET
cblr-2926	125	2	but	but	SCONJ
cblr-2926	125	3	four	four	NUM
cblr-2926	125	4	states	state	NOUN
cblr-2926	125	5	have	have	AUX
cblr-2926	125	6	increased	increase	VERB
cblr-2926	125	7	their	their	PRON
cblr-2926	125	8	tobacco	tobacco	NOUN
cblr-2926	125	9	taxes	taxis	NOUN
cblr-2926	125	10	since	since	SCONJ
cblr-2926	125	11	2000.22	2000.22	NUM
cblr-2926	125	12	tobacco	tobacco	NOUN
cblr-2926	125	13	taxes	taxis	NOUN
cblr-2926	125	14	are	be	AUX
cblr-2926	125	15	one	one	NUM
cblr-2926	125	16	of	of	ADP
cblr-2926	125	17	the	the	DET
cblr-2926	125	18	most	most	ADV
cblr-2926	125	19	politically	politically	ADV
cblr-2926	125	20	popular	popular	ADJ
cblr-2926	125	21	kinds	kind	NOUN
cblr-2926	125	22	of	of	ADP
cblr-2926	125	23	taxes.23	taxes.23	PROPN
cblr-2926	125	24	health	health	NOUN
cblr-2926	125	25	advocates	advocate	NOUN
cblr-2926	125	26	support	support	VERB
cblr-2926	125	27	tobacco	tobacco	NOUN
cblr-2926	125	28	taxes	taxis	NOUN
cblr-2926	125	29	as	as	ADP
cblr-2926	125	30	a	a	DET
cblr-2926	125	31	way	way	NOUN
cblr-2926	125	32	to	to	PART
cblr-2926	125	33	reduce	reduce	VERB
cblr-2926	125	34	smoking	smoking	NOUN
cblr-2926	125	35	.	.	PUNCT
cblr-2926	126	1	24	24	NUM
cblr-2926	126	2	tobacco	tobacco	NOUN
cblr-2926	126	3	20	20	NUM
cblr-2926	126	4	boonn	boonn	NOUN
cblr-2926	126	5	,	,	PUNCT
cblr-2926	126	6	last	last	ADJ
cblr-2926	126	7	increase	increase	NOUN
cblr-2926	126	8	,	,	PUNCT
cblr-2926	126	9	supra	supra	PROPN
cblr-2926	126	10	note	note	NOUN
cblr-2926	126	11	16	16	NUM
cblr-2926	126	12	(	(	PUNCT
cblr-2926	126	13	includes	include	VERB
cblr-2926	126	14	washington	washington	PROPN
cblr-2926	126	15	,	,	PUNCT
cblr-2926	126	16	d.c	d.c	PROPN
cblr-2926	126	17	.	.	PUNCT
cblr-2926	126	18	)	)	PUNCT
cblr-2926	126	19	.	.	PUNCT
cblr-2926	127	1	by	by	ADP
cblr-2926	127	2	way	way	NOUN
cblr-2926	127	3	of	of	ADP
cblr-2926	127	4	comparison	comparison	NOUN
cblr-2926	127	5	,	,	PUNCT
cblr-2926	127	6	for	for	ADP
cblr-2926	127	7	the	the	DET
cblr-2926	127	8	12	12	NUM
cblr-2926	127	9	months	month	NOUN
cblr-2926	127	10	ending	end	VERB
cblr-2926	127	11	june	june	PROPN
cblr-2926	127	12	,	,	PUNCT
cblr-2926	127	13	2009	2009	NUM
cblr-2926	127	14	state	state	NOUN
cblr-2926	127	15	tax	tax	NOUN
cblr-2926	127	16	revenues	revenue	NOUN
cblr-2926	127	17	for	for	ADP
cblr-2926	127	18	all	all	DET
cblr-2926	127	19	taxes	taxis	NOUN
cblr-2926	127	20	were	be	AUX
cblr-2926	127	21	$	$	SYM
cblr-2926	127	22	712	712	NUM
cblr-2926	127	23	billion	billion	NUM
cblr-2926	127	24	(	(	PUNCT
cblr-2926	127	25	excludes	excludes	PROPN
cblr-2926	127	26	washington	washington	PROPN
cblr-2926	127	27	,	,	PUNCT
cblr-2926	127	28	d.c	d.c	PROPN
cblr-2926	127	29	.	.	PUNCT
cblr-2926	127	30	)	)	PUNCT
cblr-2926	127	31	.	.	PUNCT
cblr-2926	128	1	see	see	VERB
cblr-2926	128	2	lucy	lucy	PROPN
cblr-2926	128	3	dadayan	dadayan	PROPN
cblr-2926	128	4	&	&	CCONJ
cblr-2926	128	5	donald	donald	PROPN
cblr-2926	128	6	j.	j.	PROPN
cblr-2926	128	7	boyd	boyd	PROPN
cblr-2926	128	8	,	,	PUNCT
cblr-2926	128	9	state	state	NOUN
cblr-2926	128	10	tax	tax	NOUN
cblr-2926	128	11	revenues	revenue	NOUN
cblr-2926	128	12	show	show	VERB
cblr-2926	128	13	record	record	NOUN
cblr-2926	128	14	drop	drop	NOUN
cblr-2926	128	15	,	,	PUNCT
cblr-2926	128	16	for	for	ADP
cblr-2926	128	17	second	second	ADJ
cblr-2926	128	18	consecutive	consecutive	ADJ
cblr-2926	128	19	quarter	quarter	NOUN
cblr-2926	128	20	,	,	PUNCT
cblr-2926	128	21	77	77	NUM
cblr-2926	128	22	state	state	NOUN
cblr-2926	128	23	revenue	revenue	NOUN
cblr-2926	128	24	rep	rep	PROPN
cblr-2926	128	25	.	.	PROPN
cblr-2926	128	26	1	1	NUM
cblr-2926	128	27	,	,	PUNCT
cblr-2926	128	28	17	17	NUM
cblr-2926	128	29	(	(	PUNCT
cblr-2926	128	30	2009	2009	NUM
cblr-2926	128	31	)	)	PUNCT
cblr-2926	128	32	,	,	PUNCT
cblr-2926	128	33	available	available	ADJ
cblr-2926	128	34	at	at	ADP
cblr-2926	128	35	https://www.policyarchive.org/bitstream/handle/10207/22078/	https://www.policyarchive.org/bitstream/handle/10207/22078/	PROPN
cblr-2926	128	36	2009-10-15-srr_77.pdf?sequence=1	2009-10-15-srr_77.pdf?sequence=1	NUM
cblr-2926	128	37	.	.	PUNCT
cblr-2926	129	1	note	note	VERB
cblr-2926	129	2	that	that	SCONJ
cblr-2926	129	3	tobacco	tobacco	NOUN
cblr-2926	129	4	products	product	NOUN
cblr-2926	129	5	could	could	AUX
cblr-2926	129	6	be	be	AUX
cblr-2926	129	7	exempt	exempt	ADJ
cblr-2926	129	8	from	from	ADP
cblr-2926	129	9	state	state	NOUN
cblr-2926	129	10	tax	tax	NOUN
cblr-2926	129	11	when	when	SCONJ
cblr-2926	129	12	sold	sell	VERB
cblr-2926	129	13	on	on	ADP
cblr-2926	129	14	a	a	DET
cblr-2926	129	15	military	military	ADJ
cblr-2926	129	16	base	base	NOUN
cblr-2926	129	17	or	or	CCONJ
cblr-2926	129	18	to	to	ADP
cblr-2926	129	19	a	a	DET
cblr-2926	129	20	tribe	tribe	NOUN
cblr-2926	129	21	member	member	NOUN
cblr-2926	129	22	on	on	ADP
cblr-2926	129	23	a	a	DET
cblr-2926	129	24	reservation	reservation	NOUN
cblr-2926	129	25	.	.	PUNCT
cblr-2926	130	1	see	see	VERB
cblr-2926	130	2	patrick	patrick	PROPN
cblr-2926	130	3	fleenor	fleenor	PROPN
cblr-2926	130	4	,	,	PUNCT
cblr-2926	130	5	tax	tax	NOUN
cblr-2926	130	6	foundation	foundation	NOUN
cblr-2926	130	7	,	,	PUNCT
cblr-2926	130	8	tax	tax	NOUN
cblr-2926	130	9	differentials	differential	NOUN
cblr-2926	130	10	on	on	ADP
cblr-2926	130	11	the	the	DET
cblr-2926	130	12	interstate	interstate	ADJ
cblr-2926	130	13	smuggling	smuggling	NOUN
cblr-2926	130	14	and	and	CCONJ
cblr-2926	130	15	cross	cross	ADJ
cblr-2926	130	16	-	-	ADJ
cblr-2926	130	17	border	border	ADJ
cblr-2926	130	18	sales	sale	NOUN
cblr-2926	130	19	of	of	ADP
cblr-2926	130	20	cigarettes	cigarette	NOUN
cblr-2926	130	21	in	in	ADP
cblr-2926	130	22	the	the	DET
cblr-2926	130	23	united	united	PROPN
cblr-2926	130	24	states	states	PROPN
cblr-2926	130	25	,	,	PUNCT
cblr-2926	130	26	background	background	NOUN
cblr-2926	130	27	paper	paper	NOUN
cblr-2926	130	28	no	no	INTJ
cblr-2926	130	29	.	.	PUNCT
cblr-2926	131	1	16	16	NUM
cblr-2926	131	2	executive	executive	ADJ
cblr-2926	131	3	summary	summary	NOUN
cblr-2926	131	4	,	,	PUNCT
cblr-2926	131	5	http://www.taxfoundation.org/news/show/582.html	http://www.taxfoundation.org/news/show/582.html	PROPN
cblr-2926	131	6	(	(	PUNCT
cblr-2926	131	7	last	last	ADV
cblr-2926	131	8	visited	visit	VERB
cblr-2926	131	9	mar	mar	PROPN
cblr-2926	131	10	.	.	PROPN
cblr-2926	131	11	6	6	NUM
cblr-2926	131	12	,	,	PUNCT
cblr-2926	131	13	2010	2010	NUM
cblr-2926	131	14	)	)	PUNCT
cblr-2926	131	15	(	(	PUNCT
cblr-2926	131	16	"	"	PUNCT
cblr-2926	131	17	the	the	DET
cblr-2926	131	18	two	two	NUM
cblr-2926	131	19	primary	primary	ADJ
cblr-2926	131	20	sources	source	NOUN
cblr-2926	131	21	of	of	ADP
cblr-2926	131	22	[	[	X
cblr-2926	131	23	cigarettes	cigarette	NOUN
cblr-2926	131	24	not	not	PART
cblr-2926	131	25	subject	subject	ADJ
cblr-2926	131	26	to	to	ADP
cblr-2926	131	27	state	state	NOUN
cblr-2926	131	28	tax	tax	NOUN
cblr-2926	131	29	]	]	PUNCT
cblr-2926	131	30	are	be	AUX
cblr-2926	131	31	native	native	ADJ
cblr-2926	131	32	american	american	ADJ
cblr-2926	131	33	tribal	tribal	ADJ
cblr-2926	131	34	reservations	reservation	NOUN
cblr-2926	131	35	and	and	CCONJ
cblr-2926	131	36	commissaries	commissary	NOUN
cblr-2926	131	37	on	on	ADP
cblr-2926	131	38	military	military	ADJ
cblr-2926	131	39	bases	basis	NOUN
cblr-2926	131	40	.	.	PUNCT
cblr-2926	131	41	"	"	PUNCT
cblr-2926	131	42	)	)	PUNCT
cblr-2926	131	43	.	.	PUNCT
cblr-2926	132	1	21	21	NUM
cblr-2926	132	2	howard	howard	PROPN
cblr-2926	132	3	chernick	chernick	PROPN
cblr-2926	132	4	,	,	PUNCT
cblr-2926	132	5	cigarette	cigarette	NOUN
cblr-2926	132	6	tax	tax	NOUN
cblr-2926	132	7	rates	rate	NOUN
cblr-2926	132	8	and	and	CCONJ
cblr-2926	132	9	revenue	revenue	NOUN
cblr-2926	132	10	,	,	PUNCT
cblr-2926	132	11	49	49	NUM
cblr-2926	132	12	state	state	NOUN
cblr-2926	132	13	tax	tax	NOUN
cblr-2926	132	14	notes	note	NOUN
cblr-2926	132	15	mag	mag	PROPN
cblr-2926	132	16	.	.	PUNCT
cblr-2926	132	17	669	669	NUM
cblr-2926	132	18	,	,	PUNCT
cblr-2926	132	19	672	672	NUM
cblr-2926	132	20	fig.3	fig.3	PROPN
cblr-2926	132	21	(	(	PUNCT
cblr-2926	132	22	2008	2008	NUM
cblr-2926	132	23	)	)	PUNCT
cblr-2926	132	24	.	.	PUNCT
cblr-2926	133	1	22	22	NUM
cblr-2926	133	2	california	california	PROPN
cblr-2926	133	3	,	,	PUNCT
cblr-2926	133	4	missouri	missouri	PROPN
cblr-2926	133	5	,	,	PUNCT
cblr-2926	133	6	north	north	NOUN
cblr-2926	133	7	dakota	dakota	PROPN
cblr-2926	133	8	,	,	PUNCT
cblr-2926	133	9	and	and	CCONJ
cblr-2926	133	10	south	south	PROPN
cblr-2926	133	11	carolina	carolina	PROPN
cblr-2926	133	12	did	do	VERB
cblr-2926	133	13	not	not	PART
cblr-2926	133	14	.	.	PUNCT
cblr-2926	134	1	see	see	VERB
cblr-2926	134	2	boonn	boonn	NOUN
cblr-2926	134	3	,	,	PUNCT
cblr-2926	134	4	last	last	ADJ
cblr-2926	134	5	increase	increase	NOUN
cblr-2926	134	6	,	,	PUNCT
cblr-2926	134	7	supra	supra	PROPN
cblr-2926	134	8	note	note	NOUN
cblr-2926	134	9	16	16	NUM
cblr-2926	134	10	,	,	PUNCT
cblr-2926	134	11	at	at	ADP
cblr-2926	134	12	1	1	NUM
cblr-2926	134	13	.	.	PUNCT
cblr-2926	134	14	23	23	NUM
cblr-2926	134	15	see	see	VERB
cblr-2926	134	16	campaign	campaign	NOUN
cblr-2926	134	17	for	for	ADP
cblr-2926	134	18	tobacco	tobacco	NOUN
cblr-2926	134	19	-	-	PUNCT
cblr-2926	134	20	free	free	ADJ
cblr-2926	134	21	kids	kid	NOUN
cblr-2926	134	22	,	,	PUNCT
cblr-2926	134	23	voters	voter	NOUN
cblr-2926	134	24	in	in	ADP
cblr-2926	134	25	all	all	DET
cblr-2926	134	26	states	state	NOUN
cblr-2926	134	27	support	support	VERB
cblr-2926	134	28	significant	significant	ADJ
cblr-2926	134	29	increases	increase	NOUN
cblr-2926	134	30	in	in	ADP
cblr-2926	134	31	state	state	NOUN
cblr-2926	134	32	cigarette	cigarette	NOUN
cblr-2926	134	33	taxes	taxis	NOUN
cblr-2926	134	34	1	1	NUM
cblr-2926	134	35	(	(	PUNCT
cblr-2926	134	36	2010	2010	NUM
cblr-2926	134	37	)	)	PUNCT
cblr-2926	134	38	,	,	PUNCT
cblr-2926	134	39	http://tobaccofreekids.org/research/factsheets/pdf/0309.pdf	http://tobaccofreekids.org/research/factsheets/pdf/0309.pdf	PROPN
cblr-2926	134	40	;	;	PUNCT
cblr-2926	134	41	see	see	VERB
cblr-2926	134	42	also	also	ADV
cblr-2926	134	43	tony	tony	PROPN
cblr-2926	134	44	romm	romm	PROPN
cblr-2926	134	45	,	,	PUNCT
cblr-2926	134	46	states	state	NOUN
cblr-2926	134	47	raise	raise	VERB
cblr-2926	134	48	tobacco	tobacco	NOUN
cblr-2926	134	49	tax	tax	NOUN
cblr-2926	134	50	,	,	PUNCT
cblr-2926	134	51	not	not	PART
cblr-2926	134	52	necessarily	necessarily	ADV
cblr-2926	134	53	revenue	revenue	NOUN
cblr-2926	134	54	,	,	PUNCT
cblr-2926	134	55	richmond	richmond	PROPN
cblr-2926	134	56	times	times	PROPN
cblr-2926	134	57	-	-	PUNCT
cblr-2926	134	58	dispatch	dispatch	NOUN
cblr-2926	134	59	,	,	PUNCT
cblr-2926	134	60	jul	jul	PROPN
cblr-2926	134	61	.	.	PROPN
cblr-2926	134	62	4	4	NUM
cblr-2926	134	63	,	,	PUNCT
cblr-2926	134	64	2009	2009	NUM
cblr-2926	134	65	,	,	PUNCT
cblr-2926	134	66	available	available	ADJ
cblr-2926	134	67	at	at	ADP
cblr-2926	134	68	http://www2.timesdispatch	http://www2.timesdispatch	NOUN
cblr-2926	134	69	.	.	PUNCT
cblr-2926	134	70	com	com	NOUN
cblr-2926	134	71	/	/	SYM
cblr-2926	134	72	rtd	rtd	PROPN
cblr-2926	134	73	/	/	SYM
cblr-2926	134	74	lifestyles	lifestyle	NOUN
cblr-2926	134	75	/	/	SYM
cblr-2926	134	76	healthmedfit	healthmedfit	PROPN
cblr-2926	134	77	/	/	SYM
cblr-2926	134	78	article	article	PROPN
cblr-2926	134	79	/	/	SYM
cblr-2926	134	80	i	i	PROPN
cblr-2926	134	81	-	-	PUNCT
cblr-2926	134	82	tobao61820090702	tobao61820090702	PROPN
cblr-2926	134	83	-	-	PUNCT
cblr-2926	134	84	182408/27	182408/27	NUM
cblr-2926	134	85	7690	7690	NUM
cblr-2926	134	86	.	.	PUNCT
cblr-2926	135	1	24	24	NUM
cblr-2926	135	2	see	see	VERB
cblr-2926	135	3	u.s	u.s	PROPN
cblr-2926	135	4	.	.	PROPN
cblr-2926	135	5	gen	gen	PROPN
cblr-2926	135	6	.	.	PROPN
cblr-2926	135	7	accounting	accounting	PROPN
cblr-2926	135	8	office	office	PROPN
cblr-2926	135	9	,	,	PUNCT
cblr-2926	135	10	internet	internet	NOUN
cblr-2926	135	11	cigarette	cigarette	NOUN
cblr-2926	135	12	sales	sale	NOUN
cblr-2926	135	13	:	:	PUNCT
cblr-2926	135	14	giving	give	VERB
cblr-2926	135	15	atf	atf	PROPN
cblr-2926	135	16	investigative	investigative	ADJ
cblr-2926	135	17	authority	authority	NOUN
cblr-2926	135	18	may	may	AUX
cblr-2926	135	19	improve	improve	VERB
cblr-2926	135	20	reporting	reporting	NOUN
cblr-2926	135	21	and	and	CCONJ
cblr-2926	135	22	enforcement	enforcement	NOUN
cblr-2926	135	23	6	6	NUM
cblr-2926	135	24	(	(	PUNCT
cblr-2926	135	25	2002	2002	NUM
cblr-2926	135	26	)	)	PUNCT
cblr-2926	135	27	,	,	PUNCT
cblr-2926	135	28	available	available	ADJ
cblr-2926	135	29	at	at	ADP
cblr-2926	135	30	http://www.gao.gov/new.items/do	http://www.gao.gov/new.items/do	PROPN
cblr-2926	135	31	2743.pdf	2743.pdf	PROPN
cblr-2926	135	32	[	[	X
cblr-2926	135	33	hereinafter	hereinafter	NOUN
cblr-2926	135	34	gao	gao	PROPN
cblr-2926	135	35	2002	2002	NUM
cblr-2926	135	36	report	report	NOUN
cblr-2926	135	37	]	]	PUNCT
cblr-2926	135	38	;	;	PUNCT
cblr-2926	135	39	see	see	VERB
cblr-2926	135	40	also	also	ADV
cblr-2926	135	41	romm	romm	NOUN
cblr-2926	135	42	,	,	PUNCT
cblr-2926	135	43	supra	supra	PROPN
cblr-2926	135	44	note	note	PROPN
cblr-2926	135	45	23	23	NUM
cblr-2926	135	46	,	,	PUNCT
cblr-2926	135	47	at	at	ADP
cblr-2926	135	48	2	2	NUM
cblr-2926	135	49	(	(	PUNCT
cblr-2926	135	50	stating	state	VERB
cblr-2926	135	51	that	that	SCONJ
cblr-2926	135	52	after	after	ADP
cblr-2926	135	53	a	a	DET
cblr-2926	135	54	tobacco	tobacco	NOUN
cblr-2926	135	55	tax	tax	NOUN
cblr-2926	135	56	increase	increase	NOUN
cblr-2926	135	57	michigan	michigan	PROPN
cblr-2926	135	58	noticed	notice	VERB
cblr-2926	135	59	a	a	DET
cblr-2926	135	60	jump	jump	NOUN
cblr-2926	135	61	in	in	ADP
cblr-2926	135	62	calls	call	NOUN
cblr-2926	135	63	to	to	ADP
cblr-2926	135	64	its	its	PRON
cblr-2926	135	65	"	"	PUNCT
cblr-2926	135	66	tobacco	tobacco	NOUN
cblr-2926	135	67	quit	quit	ADJ
cblr-2926	135	68	line	line	NOUN
cblr-2926	135	69	"	"	PUNCT
cblr-2926	135	70	)	)	PUNCT
cblr-2926	135	71	.	.	PUNCT
cblr-2926	136	1	cigarette	cigarette	NOUN
cblr-2926	136	2	tax	tax	NOUN
cblr-2926	136	3	increases	increase	NOUN
cblr-2926	136	4	have	have	AUX
cblr-2926	136	5	been	be	AUX
cblr-2926	136	6	shown	show	VERB
cblr-2926	136	7	to	to	PART
cblr-2926	136	8	reduce	reduce	VERB
cblr-2926	136	9	smoking	smoking	NOUN
cblr-2926	136	10	by	by	ADP
cblr-2926	136	11	both	both	DET
cblr-2926	136	12	adults	adult	NOUN
cblr-2926	136	13	and	and	CCONJ
cblr-2926	136	14	adolescents	adolescent	NOUN
cblr-2926	136	15	.	.	PUNCT
cblr-2926	137	1	see	see	VERB
cblr-2926	137	2	eric	eric	PROPN
cblr-2926	137	3	lindblom	lindblom	PROPN
cblr-2926	137	4	&	&	CCONJ
cblr-2926	137	5	ann	ann	PROPN
cblr-2926	137	6	boonn	boonn	PROPN
cblr-2926	137	7	,	,	PUNCT
cblr-2926	137	8	campaign	campaign	NOUN
cblr-2926	137	9	for	for	ADP
cblr-2926	137	10	tobacco	tobacco	NOUN
cblr-2926	137	11	-	-	PUNCT
cblr-2926	137	12	free	free	ADJ
cblr-2926	137	13	kids	kid	NOUN
cblr-2926	137	14	,	,	PUNCT
cblr-2926	137	15	raising	raise	VERB
cblr-2926	137	16	cigarette	cigarette	NOUN
cblr-2926	137	17	taxes	taxis	NOUN
cblr-2926	137	18	reduces	reduce	VERB
cblr-2926	137	19	smoking	smoking	NOUN
cblr-2926	137	20	,	,	PUNCT
cblr-2926	137	21	especially	especially	ADV
cblr-2926	137	22	among	among	ADP
cblr-2926	137	23	kids	kid	NOUN
cblr-2926	137	24	(	(	PUNCT
cblr-2926	137	25	and	and	CCONJ
cblr-2926	138	1	the	the	DET
cblr-2926	138	2	cigarette	cigarette	NOUN
cblr-2926	139	1	[	[	X
cblr-2926	139	2	vol	vol	NOUN
cblr-2926	139	3	.	.	PUNCT
cblr-2926	139	4	2010536	2010536	NUM
cblr-2926	139	5	col	col	PROPN
cblr-2926	139	6	umbla	umbla	PROPN
cblr-2926	139	7	b	b	X
cblr-2926	139	8	usiness	usiness	PROPN
cblr-2926	139	9	la	la	PROPN
cblr-2926	139	10	w	w	PROPN
cblr-2926	139	11	re	re	VERB
cblr-2926	139	12	view	view	VERB
cblr-2926	139	13	tax	tax	NOUN
cblr-2926	139	14	enforcementafter	enforcementafter	PROPN
cblr-2926	139	15	hemi	hemi	PROPN
cblr-2926	139	16	group	group	PROPN
cblr-2926	139	17	taxes	taxis	NOUN
cblr-2926	139	18	also	also	ADV
cblr-2926	139	19	have	have	VERB
cblr-2926	139	20	the	the	DET
cblr-2926	139	21	additional	additional	ADJ
cblr-2926	139	22	benefit	benefit	NOUN
cblr-2926	139	23	of	of	ADP
cblr-2926	139	24	being	be	AUX
cblr-2926	139	25	less	less	ADV
cblr-2926	139	26	volatile	volatile	ADJ
cblr-2926	139	27	sources	source	NOUN
cblr-2926	139	28	of	of	ADP
cblr-2926	139	29	revenue	revenue	NOUN
cblr-2926	139	30	than	than	ADP
cblr-2926	139	31	other	other	ADJ
cblr-2926	139	32	state	state	NOUN
cblr-2926	139	33	taxes.25	taxes.25	PROPN
cblr-2926	139	34	achieving	achieve	VERB
cblr-2926	139	35	higher	high	ADJ
cblr-2926	139	36	compliance	compliance	NOUN
cblr-2926	139	37	with	with	ADP
cblr-2926	139	38	and	and	CCONJ
cblr-2926	139	39	revenues	revenue	NOUN
cblr-2926	139	40	from	from	ADP
cblr-2926	139	41	tobacco	tobacco	NOUN
cblr-2926	139	42	taxes	taxis	NOUN
cblr-2926	139	43	is	be	AUX
cblr-2926	139	44	often	often	ADV
cblr-2926	139	45	cited	cite	VERB
cblr-2926	139	46	as	as	ADP
cblr-2926	139	47	a	a	DET
cblr-2926	139	48	favored	favor	VERB
cblr-2926	139	49	strategy	strategy	NOUN
cblr-2926	139	50	for	for	SCONJ
cblr-2926	139	51	states	state	NOUN
cblr-2926	139	52	to	to	PART
cblr-2926	139	53	close	close	VERB
cblr-2926	139	54	budget	budget	NOUN
cblr-2926	139	55	gaps.2	gaps.2	PROPN
cblr-2926	139	56	6	6	NUM
cblr-2926	139	57	b.	b.	NOUN
cblr-2926	139	58	excise	excise	NOUN
cblr-2926	139	59	tax	tax	NOUN
cblr-2926	139	60	evasion	evasion	NOUN
cblr-2926	139	61	evasion	evasion	NOUN
cblr-2926	139	62	of	of	ADP
cblr-2926	139	63	tobacco	tobacco	NOUN
cblr-2926	139	64	excise	excise	NOUN
cblr-2926	139	65	taxes	taxis	NOUN
cblr-2926	139	66	is	be	AUX
cblr-2926	139	67	a	a	DET
cblr-2926	139	68	growing	grow	VERB
cblr-2926	139	69	problem	problem	NOUN
cblr-2926	139	70	.	.	PUNCT
cblr-2926	139	71	"	"	PUNCT
cblr-2926	140	1	it	it	PRON
cblr-2926	140	2	is	be	AUX
cblr-2926	140	3	estimated	estimate	VERB
cblr-2926	140	4	that	that	SCONJ
cblr-2926	140	5	annual	annual	ADJ
cblr-2926	140	6	evasion	evasion	NOUN
cblr-2926	140	7	of	of	ADP
cblr-2926	140	8	these	these	DET
cblr-2926	140	9	taxes	taxis	NOUN
cblr-2926	140	10	exceeds	exceed	VERB
cblr-2926	140	11	$	$	SYM
cblr-2926	140	12	5	5	NUM
cblr-2926	140	13	companies	company	NOUN
cblr-2926	140	14	know	know	VERB
cblr-2926	140	15	it	it	PRON
cblr-2926	140	16	)	)	PUNCT
cblr-2926	140	17	1	1	NUM
cblr-2926	140	18	(	(	PUNCT
cblr-2926	140	19	2009	2009	NUM
cblr-2926	140	20	)	)	PUNCT
cblr-2926	140	21	,	,	PUNCT
cblr-2926	140	22	http://www.tobaccofreekids.org/research/	http://www.tobaccofreekids.org/research/	PUNCT
cblr-2926	140	23	factsheets	factsheet	NOUN
cblr-2926	140	24	/	/	SYM
cblr-2926	140	25	pdfl0146.pdf	pdfl0146.pdf	NOUN
cblr-2926	140	26	(	(	PUNCT
cblr-2926	140	27	"	"	PUNCT
cblr-2926	140	28	philip	philip	PROPN
cblr-2926	140	29	morris	morris	PROPN
cblr-2926	140	30	:	:	PUNCT
cblr-2926	140	31	.	.	PUNCT
cblr-2926	140	32	.	.	PUNCT
cblr-2926	140	33	.	.	PUNCT
cblr-2926	141	1	price	price	NOUN
cblr-2926	141	2	.	.	PUNCT
cblr-2926	141	3	.	.	PUNCT
cblr-2926	141	4	.	.	PUNCT
cblr-2926	142	1	is	be	AUX
cblr-2926	142	2	the	the	DET
cblr-2926	142	3	main	main	ADJ
cblr-2926	142	4	driving	driving	NOUN
cblr-2926	142	5	force	force	NOUN
cblr-2926	142	6	for	for	ADP
cblr-2926	142	7	quitting	quit	VERB
cblr-2926	142	8	.	.	PUNCT
cblr-2926	142	9	"	"	PUNCT
cblr-2926	143	1	(	(	PUNCT
cblr-2926	143	2	citation	citation	NOUN
cblr-2926	143	3	omitted	omit	VERB
cblr-2926	143	4	)	)	PUNCT
cblr-2926	143	5	)	)	PUNCT
cblr-2926	143	6	.	.	PUNCT
cblr-2926	144	1	adolescents	adolescent	NOUN
cblr-2926	144	2	are	be	AUX
cblr-2926	144	3	particularly	particularly	ADV
cblr-2926	144	4	pricesensitive	pricesensitive	ADJ
cblr-2926	144	5	in	in	ADP
cblr-2926	144	6	their	their	PRON
cblr-2926	144	7	demand	demand	NOUN
cblr-2926	144	8	for	for	ADP
cblr-2926	144	9	cigarettes	cigarette	NOUN
cblr-2926	144	10	.	.	PUNCT
cblr-2926	145	1	see	see	VERB
cblr-2926	145	2	christopher	christopher	PROPN
cblr-2926	145	3	banthin	banthin	PROPN
cblr-2926	145	4	,	,	PUNCT
cblr-2926	145	5	cheap	cheap	ADJ
cblr-2926	145	6	smokes	smoke	NOUN
cblr-2926	145	7	:	:	PUNCT
cblr-2926	145	8	state	state	NOUN
cblr-2926	145	9	and	and	CCONJ
cblr-2926	145	10	federal	federal	ADJ
cblr-2926	145	11	responses	response	NOUN
cblr-2926	145	12	to	to	ADP
cblr-2926	145	13	tobacco	tobacco	NOUN
cblr-2926	145	14	tax	tax	NOUN
cblr-2926	145	15	evasion	evasion	NOUN
cblr-2926	145	16	over	over	ADP
cblr-2926	145	17	the	the	DET
cblr-2926	145	18	internet	internet	NOUN
cblr-2926	145	19	,	,	PUNCT
cblr-2926	145	20	14	14	NUM
cblr-2926	145	21	health	health	NOUN
cblr-2926	145	22	matrix	matrix	NOUN
cblr-2926	145	23	325	325	NUM
cblr-2926	145	24	,	,	PUNCT
cblr-2926	145	25	331	331	NUM
cblr-2926	145	26	(	(	PUNCT
cblr-2926	145	27	2004	2004	NUM
cblr-2926	145	28	)	)	PUNCT
cblr-2926	145	29	.	.	PUNCT
cblr-2926	146	1	25	25	NUM
cblr-2926	146	2	eric	eric	PROPN
cblr-2926	146	3	lindblom	lindblom	NOUN
cblr-2926	146	4	,	,	PUNCT
cblr-2926	146	5	campaign	campaign	NOUN
cblr-2926	146	6	for	for	ADP
cblr-2926	146	7	tobacco	tobacco	NOUN
cblr-2926	146	8	-	-	PUNCT
cblr-2926	146	9	free	free	ADJ
cblr-2926	146	10	kids	kid	NOUN
cblr-2926	146	11	,	,	PUNCT
cblr-2926	146	12	tobacco	tobacco	NOUN
cblr-2926	146	13	tax	tax	NOUN
cblr-2926	146	14	increases	increase	NOUN
cblr-2926	146	15	are	be	AUX
cblr-2926	146	16	a	a	DET
cblr-2926	146	17	reliable	reliable	ADJ
cblr-2926	146	18	source	source	NOUN
cblr-2926	146	19	of	of	ADP
cblr-2926	146	20	substantial	substantial	ADJ
cblr-2926	146	21	new	new	ADJ
cblr-2926	146	22	state	state	NOUN
cblr-2926	146	23	revenue	revenue	NOUN
cblr-2926	146	24	1	1	NUM
cblr-2926	146	25	(	(	PUNCT
cblr-2926	146	26	2008	2008	NUM
cblr-2926	146	27	)	)	PUNCT
cblr-2926	146	28	,	,	PUNCT
cblr-2926	146	29	http://tobaccofreekids.org/research/factsheets/pdf/0303.pdf	http://tobaccofreekids.org/research/factsheets/pdf/0303.pdf	PROPN
cblr-2926	146	30	.	.	PUNCT
cblr-2926	147	1	note	note	VERB
cblr-2926	147	2	that	that	SCONJ
cblr-2926	147	3	while	while	SCONJ
cblr-2926	147	4	such	such	ADJ
cblr-2926	147	5	revenues	revenue	NOUN
cblr-2926	147	6	may	may	AUX
cblr-2926	147	7	not	not	PART
cblr-2926	147	8	be	be	AUX
cblr-2926	147	9	volatile	volatile	ADJ
cblr-2926	147	10	,	,	PUNCT
cblr-2926	147	11	they	they	PRON
cblr-2926	147	12	would	would	AUX
cblr-2926	147	13	be	be	AUX
cblr-2926	147	14	expected	expect	VERB
cblr-2926	147	15	to	to	PART
cblr-2926	147	16	decline	decline	VERB
cblr-2926	147	17	as	as	SCONJ
cblr-2926	147	18	overall	overall	ADJ
cblr-2926	147	19	cigarette	cigarette	NOUN
cblr-2926	147	20	consumption	consumption	NOUN
cblr-2926	147	21	declines	decline	VERB
cblr-2926	147	22	.	.	PUNCT
cblr-2926	148	1	see	see	VERB
cblr-2926	148	2	sack	sack	NOUN
cblr-2926	148	3	,	,	PUNCT
cblr-2926	148	4	supra	supra	PROPN
cblr-2926	148	5	note	note	NOUN
cblr-2926	148	6	1	1	NUM
cblr-2926	148	7	(	(	PUNCT
cblr-2926	148	8	"	"	PUNCT
cblr-2926	148	9	cigarette	cigarette	NOUN
cblr-2926	148	10	manufacturers	manufacturer	NOUN
cblr-2926	148	11	also	also	ADV
cblr-2926	148	12	argue	argue	VERB
cblr-2926	148	13	that	that	SCONJ
cblr-2926	148	14	tobacco	tobacco	NOUN
cblr-2926	148	15	taxes	taxis	NOUN
cblr-2926	148	16	make	make	VERB
cblr-2926	148	17	for	for	ADP
cblr-2926	148	18	an	an	DET
cblr-2926	148	19	unstable	unstable	ADJ
cblr-2926	148	20	revenue	revenue	NOUN
cblr-2926	148	21	source	source	NOUN
cblr-2926	148	22	because	because	SCONJ
cblr-2926	148	23	of	of	ADP
cblr-2926	148	24	declining	decline	VERB
cblr-2926	148	25	sales	sale	NOUN
cblr-2926	148	26	.	.	PUNCT
cblr-2926	148	27	"	"	PUNCT
cblr-2926	148	28	)	)	PUNCT
cblr-2926	148	29	.	.	PUNCT
cblr-2926	149	1	but	but	CCONJ
cblr-2926	149	2	see	see	VERB
cblr-2926	149	3	matthew	matthew	PROPN
cblr-2926	149	4	meyers	meyers	PROPN
cblr-2926	149	5	,	,	PUNCT
cblr-2926	149	6	campaign	campaign	NOUN
cblr-2926	149	7	for	for	ADP
cblr-2926	149	8	tobacco	tobacco	NOUN
cblr-2926	149	9	-	-	PUNCT
cblr-2926	149	10	free	free	ADJ
cblr-2926	149	11	kids	kid	NOUN
cblr-2926	149	12	,	,	PUNCT
cblr-2926	149	13	adult	adult	NOUN
cblr-2926	149	14	smoking	smoking	NOUN
cblr-2926	149	15	declines	decline	NOUN
cblr-2926	149	16	have	have	AUX
cblr-2926	149	17	stopped	stop	VERB
cblr-2926	149	18	,	,	PUNCT
cblr-2926	149	19	says	say	VERB
cblr-2926	149	20	government	government	NOUN
cblr-2926	149	21	report	report	NOUN
cblr-2926	149	22	(	(	PUNCT
cblr-2926	149	23	2009	2009	NUM
cblr-2926	149	24	)	)	PUNCT
cblr-2926	149	25	,	,	PUNCT
cblr-2926	149	26	http://www.newsmedical.net/news/20091113/adult-smoking-declines-have-stopped-saysgovernment-report.aspx	http://www.newsmedical.net/news/20091113/adult-smoking-declines-have-stopped-saysgovernment-report.aspx	PROPN
cblr-2926	149	27	;	;	PUNCT
cblr-2926	149	28	boyd	boyd	PROPN
cblr-2926	149	29	,	,	PUNCT
cblr-2926	149	30	supra	supra	PROPN
cblr-2926	149	31	note	note	PROPN
cblr-2926	149	32	4	4	NUM
cblr-2926	149	33	,	,	PUNCT
cblr-2926	149	34	at	at	ADP
cblr-2926	149	35	313	313	NUM
cblr-2926	149	36	,	,	PUNCT
cblr-2926	149	37	tbl.5	tbl.5	VERB
cblr-2926	149	38	(	(	PUNCT
cblr-2926	149	39	showing	show	VERB
cblr-2926	149	40	total	total	ADJ
cblr-2926	149	41	state	state	NOUN
cblr-2926	149	42	tobacco	tobacco	NOUN
cblr-2926	149	43	sales	sale	NOUN
cblr-2926	149	44	taxes	taxis	NOUN
cblr-2926	149	45	receipts	receipt	NOUN
cblr-2926	149	46	stable	stable	ADJ
cblr-2926	149	47	since	since	SCONJ
cblr-2926	149	48	2002	2002	NUM
cblr-2926	149	49	)	)	PUNCT
cblr-2926	149	50	.	.	PUNCT
cblr-2926	150	1	26	26	NUM
cblr-2926	150	2	see	see	VERB
cblr-2926	150	3	,	,	PUNCT
cblr-2926	150	4	e.g.	e.g.	ADV
cblr-2926	150	5	,	,	PUNCT
cblr-2926	150	6	fields	field	NOUN
cblr-2926	150	7	,	,	PUNCT
cblr-2926	150	8	supra	supra	PROPN
cblr-2926	150	9	note	note	PROPN
cblr-2926	150	10	1	1	NUM
cblr-2926	150	11	;	;	PUNCT
cblr-2926	150	12	bill	bill	PROPN
cblr-2926	150	13	hammond	hammond	PROPN
cblr-2926	150	14	,	,	PUNCT
cblr-2926	150	15	albany	albany	PROPN
cblr-2926	150	16	gasbags	gasbag	NOUN
cblr-2926	150	17	are	be	AUX
cblr-2926	150	18	full	full	ADJ
cblr-2926	150	19	of	of	ADP
cblr-2926	150	20	it	it	PRON
cblr-2926	150	21	,	,	PUNCT
cblr-2926	150	22	n.y	n.y	PROPN
cblr-2926	150	23	.	.	PROPN
cblr-2926	150	24	daily	daily	PROPN
cblr-2926	150	25	news	news	PROPN
cblr-2926	150	26	,	,	PUNCT
cblr-2926	150	27	nov	nov	PROPN
cblr-2926	150	28	.	.	PROPN
cblr-2926	150	29	17	17	NUM
cblr-2926	150	30	,	,	PUNCT
cblr-2926	150	31	2009	2009	NUM
cblr-2926	150	32	,	,	PUNCT
cblr-2926	150	33	at	at	ADP
cblr-2926	150	34	35	35	NUM
cblr-2926	150	35	;	;	PUNCT
cblr-2926	150	36	sack	sack	NOUN
cblr-2926	150	37	,	,	PUNCT
cblr-2926	150	38	supra	supra	ADJ
cblr-2926	150	39	note	note	NOUN
cblr-2926	150	40	1	1	NUM
cblr-2926	150	41	;	;	PUNCT
cblr-2926	150	42	dan	dan	PROPN
cblr-2926	150	43	walters	walters	PROPN
cblr-2926	150	44	,	,	PUNCT
cblr-2926	150	45	smoke	smoke	VERB
cblr-2926	150	46	tax	tax	NOUN
cblr-2926	150	47	on	on	ADP
cblr-2926	150	48	legislature	legislature	NOUN
cblr-2926	150	49	's	's	PART
cblr-2926	150	50	agenda	agenda	NOUN
cblr-2926	150	51	as	as	ADP
cblr-2926	150	52	fiscal	fiscal	ADJ
cblr-2926	150	53	noose	noose	NOUN
cblr-2926	150	54	tightens	tighten	VERB
cblr-2926	150	55	,	,	PUNCT
cblr-2926	150	56	sacramento	sacramento	PROPN
cblr-2926	150	57	bee	bee	PROPN
cblr-2926	150	58	,	,	PUNCT
cblr-2926	150	59	aug	aug	PROPN
cblr-2926	150	60	.	.	PROPN
cblr-2926	150	61	14	14	NUM
cblr-2926	150	62	,	,	PUNCT
cblr-2926	150	63	2009	2009	NUM
cblr-2926	150	64	,	,	PUNCT
cblr-2926	150	65	3a	3a	NUM
cblr-2926	150	66	,	,	PUNCT
cblr-2926	150	67	available	available	ADJ
cblr-2926	150	68	at	at	ADP
cblr-2926	150	69	http://www.sacbee.com/	http://www.sacbee.com/	PROPN
cblr-2926	150	70	walters	walters	PROPN
cblr-2926	150	71	/	/	SYM
cblr-2926	150	72	story/2108467.html	story/2108467.html	PROPN
cblr-2926	150	73	.	.	PUNCT
cblr-2926	151	1	27	27	NUM
cblr-2926	151	2	see	see	VERB
cblr-2926	151	3	gao	gao	PROPN
cblr-2926	151	4	2004	2004	NUM
cblr-2926	151	5	report	report	NOUN
cblr-2926	151	6	,	,	PUNCT
cblr-2926	151	7	supra	supra	PROPN
cblr-2926	151	8	note	note	PROPN
cblr-2926	151	9	15	15	NUM
cblr-2926	151	10	,	,	PUNCT
cblr-2926	151	11	at	at	ADP
cblr-2926	151	12	7	7	NUM
cblr-2926	151	13	(	(	PUNCT
cblr-2926	151	14	"	"	PUNCT
cblr-2926	151	15	the	the	DET
cblr-2926	151	16	atf	atf	PROPN
cblr-2926	151	17	report	report	NOUN
cblr-2926	151	18	also	also	ADV
cblr-2926	151	19	notes	note	VERB
cblr-2926	151	20	that	that	SCONJ
cblr-2926	151	21	cigarette	cigarette	NOUN
cblr-2926	151	22	trafficking	trafficking	NOUN
cblr-2926	151	23	had	have	AUX
cblr-2926	151	24	become	become	VERB
cblr-2926	151	25	big	big	ADJ
cblr-2926	151	26	business	business	NOUN
cblr-2926	151	27	by	by	ADP
cblr-2926	151	28	1999	1999	NUM
cblr-2926	151	29	.	.	PUNCT
cblr-2926	151	30	"	"	PUNCT
cblr-2926	151	31	)	)	PUNCT
cblr-2926	151	32	;	;	PUNCT
cblr-2926	151	33	states	state	NOUN
cblr-2926	151	34	,	,	PUNCT
cblr-2926	151	35	losing	lose	VERB
cblr-2926	151	36	$	$	SYM
cblr-2926	151	37	5	5	NUM
cblr-2926	151	38	billion	billion	NUM
cblr-2926	151	39	annually	annually	ADV
cblr-2926	151	40	to	to	ADP
cblr-2926	151	41	cigarette	cigarette	NOUN
cblr-2926	151	42	smuggling	smuggling	NOUN
cblr-2926	151	43	,	,	PUNCT
cblr-2926	151	44	fight	fight	VERB
cblr-2926	151	45	back	back	ADP
cblr-2926	151	46	,	,	PUNCT
cblr-2926	151	47	join	join	VERB
cblr-2926	151	48	together	together	ADV
cblr-2926	151	49	,	,	PUNCT
cblr-2926	151	50	july	july	PROPN
cblr-2926	151	51	23	23	NUM
cblr-2926	151	52	,	,	PUNCT
cblr-2926	151	53	2009	2009	NUM
cblr-2926	151	54	,	,	PUNCT
cblr-2926	151	55	http://wwwjointogether.org/news/headlines/	http://wwwjointogether.org/news/headlines/	PROPN
cblr-2926	151	56	inthenews/2009	inthenews/2009	PROPN
cblr-2926	151	57	/	/	SYM
cblr-2926	151	58	states	state	NOUN
cblr-2926	151	59	-	-	PUNCT
cblr-2926	151	60	losing-5	losing-5	NOUN
cblr-2926	151	61	-	-	PUNCT
cblr-2926	151	62	billion.html	billion.html	NOUN
cblr-2926	151	63	;	;	PUNCT
cblr-2926	151	64	see	see	VERB
cblr-2926	151	65	also	also	ADV
cblr-2926	151	66	affiliated	affiliate	VERB
cblr-2926	151	67	computer	computer	NOUN
cblr-2926	151	68	services	service	NOUN
cblr-2926	151	69	,	,	PUNCT
cblr-2926	151	70	presentation	presentation	NOUN
cblr-2926	151	71	at	at	ADP
cblr-2926	151	72	the	the	DET
cblr-2926	151	73	2008	2008	NUM
cblr-2926	151	74	annual	annual	ADJ
cblr-2926	151	75	meeting	meeting	NOUN
cblr-2926	151	76	of	of	ADP
cblr-2926	151	77	the	the	DET
cblr-2926	151	78	federation	federation	PROPN
cblr-2926	151	79	of	of	ADP
cblr-2926	151	80	tax	tax	PROPN
cblr-2926	151	81	administrators	administrator	NOUN
cblr-2926	151	82	,	,	PUNCT
cblr-2926	151	83	tobacco	tobacco	NOUN
cblr-2926	151	84	tax	tax	NOUN
cblr-2926	151	85	section	section	NOUN
cblr-2926	151	86	:	:	PUNCT
cblr-2926	151	87	cigarette	cigarette	NOUN
cblr-2926	151	88	/	/	SYM
cblr-2926	151	89	tobacco	tobacco	NOUN
cblr-2926	151	90	issues	issue	NOUN
cblr-2926	151	91	=	=	SYM
cblr-2926	151	92	electronic	electronic	ADJ
cblr-2926	151	93	filing	filing	NOUN
cblr-2926	151	94	2	2	NUM
cblr-2926	151	95	(	(	PUNCT
cblr-2926	151	96	sept	sept	PROPN
cblr-2926	151	97	.	.	PROPN
cblr-2926	151	98	9	9	NUM
cblr-2926	151	99	,	,	PUNCT
cblr-2926	151	100	2008	2008	NUM
cblr-2926	151	101	)	)	PUNCT
cblr-2926	151	102	,	,	PUNCT
cblr-2926	151	103	http://www.nh.gov/revenue/documents/	http://www.nh.gov/revenue/documents/	NOUN
cblr-2926	151	104	albinm.pdf	albinm.pdf	X
cblr-2926	151	105	(	(	PUNCT
cblr-2926	151	106	"	"	PUNCT
cblr-2926	151	107	[	[	X
cblr-2926	151	108	c]igarette	c]igarette	NOUN
cblr-2926	151	109	tax	tax	NOUN
cblr-2926	151	110	is	be	AUX
cblr-2926	151	111	rapidly	rapidly	ADV
cblr-2926	151	112	becoming	become	VERB
cblr-2926	151	113	the	the	DET
cblr-2926	151	114	largest	large	ADJ
cblr-2926	151	115	area	area	NOUN
cblr-2926	151	116	of	of	ADP
cblr-2926	151	117	excise	excise	NOUN
cblr-2926	151	118	tax	tax	NOUN
cblr-2926	151	119	fraud	fraud	NOUN
cblr-2926	151	120	in	in	ADP
cblr-2926	151	121	the	the	DET
cblr-2926	151	122	country	country	NOUN
cblr-2926	151	123	.	.	PUNCT
cblr-2926	152	1	..	..	PUNCT
cblr-2926	152	2	internet	internet	NOUN
cblr-2926	152	3	sales	sale	NOUN
cblr-2926	152	4	(	(	PUNCT
cblr-2926	152	5	without	without	ADP
cblr-2926	152	6	state	state	NOUN
cblr-2926	152	7	tax	tax	NOUN
cblr-2926	152	8	)	)	PUNCT
cblr-2926	152	9	are	be	AUX
cblr-2926	152	10	causing	cause	VERB
cblr-2926	152	11	major	major	ADJ
cblr-2926	152	12	negative	negative	ADJ
cblr-2926	152	13	impacts	impact	NOUN
cblr-2926	152	14	to	to	ADP
cblr-2926	152	15	state	state	NOUN
cblr-2926	152	16	revenues	revenue	NOUN
cblr-2926	152	17	without	without	ADP
cblr-2926	152	18	recourse	recourse	NOUN
cblr-2926	152	19	or	or	CCONJ
cblr-2926	152	20	recovery	recovery	NOUN
cblr-2926	152	21	.	.	PUNCT
cblr-2926	153	1	"	"	PUNCT
cblr-2926	153	2	)	)	PUNCT
cblr-2926	153	3	.	.	PUNCT
cblr-2926	154	1	no	no	INTJ
cblr-2926	154	2	.	.	PUNCT
cblr-2926	155	1	2:529	2:529	NUM
cblr-2926	155	2	)	)	PUNCT
cblr-2926	155	3	537	537	NUM
cblr-2926	155	4	billion.2	billion.2	NOUN
cblr-2926	155	5	8	8	NUM
cblr-2926	155	6	evasion	evasion	NOUN
cblr-2926	155	7	is	be	AUX
cblr-2926	155	8	believed	believe	VERB
cblr-2926	155	9	to	to	PART
cblr-2926	155	10	have	have	AUX
cblr-2926	155	11	grown	grow	VERB
cblr-2926	155	12	rapidly	rapidly	ADV
cblr-2926	155	13	in	in	ADP
cblr-2926	155	14	recent	recent	ADJ
cblr-2926	155	15	years	year	NOUN
cblr-2926	155	16	due	due	ADJ
cblr-2926	155	17	in	in	ADP
cblr-2926	155	18	part	part	NOUN
cblr-2926	155	19	to	to	ADP
cblr-2926	155	20	greater	great	ADJ
cblr-2926	155	21	tax	tax	NOUN
cblr-2926	155	22	arbitrage	arbitrage	NOUN
cblr-2926	155	23	opportunities	opportunity	NOUN
cblr-2926	155	24	,	,	PUNCT
cblr-2926	155	25	more	more	ADV
cblr-2926	155	26	widespread	widespread	ADJ
cblr-2926	155	27	internet	internet	NOUN
cblr-2926	155	28	use	use	NOUN
cblr-2926	155	29	,	,	PUNCT
cblr-2926	155	30	and	and	CCONJ
cblr-2926	155	31	increasing	increase	VERB
cblr-2926	155	32	sophistication	sophistication	NOUN
cblr-2926	155	33	of	of	ADP
cblr-2926	155	34	smuggling	smuggle	VERB
cblr-2926	155	35	networks.29	networks.29	NOUN
cblr-2926	155	36	evasion	evasion	NOUN
cblr-2926	155	37	may	may	AUX
cblr-2926	155	38	also	also	ADV
cblr-2926	155	39	enable	enable	VERB
cblr-2926	155	40	additional	additional	ADJ
cblr-2926	155	41	crime	crime	NOUN
cblr-2926	155	42	-	-	PUNCT
cblr-2926	155	43	there	there	PRON
cblr-2926	155	44	have	have	AUX
cblr-2926	155	45	been	be	AUX
cblr-2926	155	46	claims	claim	NOUN
cblr-2926	155	47	that	that	PRON
cblr-2926	155	48	proceeds	proceed	VERB
cblr-2926	155	49	from	from	ADP
cblr-2926	155	50	cigarette	cigarette	NOUN
cblr-2926	155	51	smuggling	smuggling	NOUN
cblr-2926	155	52	are	be	AUX
cblr-2926	155	53	used	use	VERB
cblr-2926	155	54	to	to	PART
cblr-2926	155	55	fund	fund	VERB
cblr-2926	155	56	other	other	ADJ
cblr-2926	155	57	illegal	illegal	ADJ
cblr-2926	155	58	activities	activity	NOUN
cblr-2926	155	59	,	,	PUNCT
cblr-2926	155	60	including	include	VERB
cblr-2926	155	61	terrorism	terrorism	NOUN
cblr-2926	155	62	.	.	PUNCT
cblr-2926	155	63	"	"	PUNCT
cblr-2926	156	1	1	1	X
cblr-2926	156	2	.	.	X
cblr-2926	156	3	smuggling	smuggle	VERB
cblr-2926	156	4	the	the	DET
cblr-2926	156	5	largest	large	ADJ
cblr-2926	156	6	source	source	NOUN
cblr-2926	156	7	of	of	ADP
cblr-2926	156	8	evasion	evasion	NOUN
cblr-2926	156	9	may	may	AUX
cblr-2926	156	10	be	be	AUX
cblr-2926	156	11	through	through	ADP
cblr-2926	156	12	basic	basic	ADJ
cblr-2926	156	13	state	state	NOUN
cblr-2926	156	14	tax	tax	NOUN
cblr-2926	156	15	arbitrage	arbitrage	NOUN
cblr-2926	156	16	,	,	PUNCT
cblr-2926	156	17	purchasing	purchase	VERB
cblr-2926	156	18	cigarettes	cigarette	NOUN
cblr-2926	156	19	in	in	ADP
cblr-2926	156	20	a	a	DET
cblr-2926	156	21	state	state	NOUN
cblr-2926	156	22	with	with	ADP
cblr-2926	156	23	low	low	ADJ
cblr-2926	156	24	taxes	taxis	NOUN
cblr-2926	156	25	and	and	CCONJ
cblr-2926	156	26	then	then	ADV
cblr-2926	156	27	smuggling	smuggle	VERB
cblr-2926	156	28	them	they	PRON
cblr-2926	156	29	into	into	ADP
cblr-2926	156	30	a	a	DET
cblr-2926	156	31	state	state	NOUN
cblr-2926	156	32	with	with	ADP
cblr-2926	156	33	high	high	ADJ
cblr-2926	156	34	taxes	taxis	NOUN
cblr-2926	156	35	for	for	ADP
cblr-2926	156	36	resale	resale	NOUN
cblr-2926	156	37	.	.	PUNCT
cblr-2926	156	38	"	"	PUNCT
cblr-2926	157	1	the	the	DET
cblr-2926	157	2	large	large	ADJ
cblr-2926	157	3	variation	variation	NOUN
cblr-2926	157	4	in	in	ADP
cblr-2926	157	5	state	state	NOUN
cblr-2926	157	6	tax	tax	NOUN
cblr-2926	157	7	rates	rate	NOUN
cblr-2926	157	8	can	can	AUX
cblr-2926	157	9	make	make	VERB
cblr-2926	157	10	this	this	DET
cblr-2926	157	11	2	2	NUM
cblr-2926	157	12	see	see	NOUN
cblr-2926	157	13	supra	supra	PROPN
cblr-2926	157	14	note	note	PROPN
cblr-2926	157	15	8	8	NUM
cblr-2926	157	16	.	.	SYM
cblr-2926	157	17	29	29	NUM
cblr-2926	157	18	see	see	VERB
cblr-2926	157	19	,	,	PUNCT
cblr-2926	157	20	e.g.	e.g.	ADV
cblr-2926	157	21	,	,	PUNCT
cblr-2926	157	22	fields	field	NOUN
cblr-2926	157	23	,	,	PUNCT
cblr-2926	157	24	supra	supra	PROPN
cblr-2926	157	25	note	note	NOUN
cblr-2926	157	26	1	1	NUM
cblr-2926	157	27	(	(	PUNCT
cblr-2926	157	28	citing	cite	VERB
cblr-2926	157	29	evidence	evidence	NOUN
cblr-2926	157	30	of	of	ADP
cblr-2926	157	31	increasing	increase	VERB
cblr-2926	157	32	smuggling	smuggling	NOUN
cblr-2926	157	33	for	for	ADP
cblr-2926	157	34	tax	tax	NOUN
cblr-2926	157	35	arbitrage	arbitrage	NOUN
cblr-2926	157	36	)	)	PUNCT
cblr-2926	157	37	;	;	PUNCT
cblr-2926	157	38	marina	marina	PROPN
cblr-2926	157	39	walker	walker	PROPN
cblr-2926	157	40	guevara	guevara	PROPN
cblr-2926	157	41	&	&	CCONJ
cblr-2926	157	42	kate	kate	PROPN
cblr-2926	157	43	willson	willson	PROPN
cblr-2926	157	44	,	,	PUNCT
cblr-2926	157	45	big	big	ADJ
cblr-2926	157	46	tobacco	tobacco	NOUN
cblr-2926	157	47	's	's	PART
cblr-2926	157	48	new	new	PROPN
cblr-2926	157	49	york	york	PROPN
cblr-2926	157	50	black	black	ADJ
cblr-2926	157	51	market	market	NOUN
cblr-2926	157	52	,	,	PUNCT
cblr-2926	157	53	center	center	NOUN
cblr-2926	157	54	for	for	ADP
cblr-2926	157	55	public	public	ADJ
cblr-2926	157	56	integrity	integrity	NOUN
cblr-2926	157	57	:	:	PUNCT
cblr-2926	157	58	tobacco	tobacco	NOUN
cblr-2926	157	59	underground	underground	NOUN
cblr-2926	157	60	,	,	PUNCT
cblr-2926	157	61	dec	dec	PROPN
cblr-2926	157	62	.	.	PROPN
cblr-2926	157	63	19	19	NUM
cblr-2926	157	64	,	,	PUNCT
cblr-2926	157	65	2008	2008	NUM
cblr-2926	157	66	,	,	PUNCT
cblr-2926	157	67	http://www.publicintegrity.org/investigatio	http://www.publicintegrity.org/investigatio	X
cblr-2926	157	68	ns	ns	NOUN
cblr-2926	157	69	/	/	SYM
cblr-2926	157	70	tobacco	tobacco	NOUN
cblr-2926	157	71	/	/	SYM
cblr-2926	157	72	articles	article	NOUN
cblr-2926	157	73	/	/	SYM
cblr-2926	157	74	entry/1084/	entry/1084/	PROPN
cblr-2926	157	75	;	;	PUNCT
cblr-2926	157	76	oig	oig	PROPN
cblr-2926	157	77	report	report	PROPN
cblr-2926	157	78	,	,	PUNCT
cblr-2926	157	79	supra	supra	PROPN
cblr-2926	157	80	note	note	NOUN
cblr-2926	157	81	2	2	NUM
cblr-2926	157	82	,	,	PUNCT
cblr-2926	157	83	at	at	ADP
cblr-2926	157	84	ii	ii	NOUN
cblr-2926	157	85	;	;	PUNCT
cblr-2926	157	86	kurt	kurt	PROPN
cblr-2926	157	87	m.	m.	PROPN
cblr-2926	157	88	ribisl	ribisl	PROPN
cblr-2926	157	89	et	et	PROPN
cblr-2926	157	90	al	al	PROPN
cblr-2926	157	91	.	.	PROPN
cblr-2926	157	92	,	,	PUNCT
cblr-2926	157	93	robert	robert	PROPN
cblr-2926	157	94	wood	wood	PROPN
cblr-2926	157	95	johnson	johnson	PROPN
cblr-2926	157	96	foundation	foundation	PROPN
cblr-2926	157	97	,	,	PUNCT
cblr-2926	157	98	policy	policy	NOUN
cblr-2926	157	99	brief	brief	NOUN
cblr-2926	157	100	on	on	ADP
cblr-2926	157	101	internet	internet	NOUN
cblr-2926	157	102	cigarette	cigarette	NOUN
cblr-2926	157	103	sales	sale	NOUN
cblr-2926	157	104	1	1	NUM
cblr-2926	157	105	(	(	PUNCT
cblr-2926	157	106	2007	2007	NUM
cblr-2926	157	107	)	)	PUNCT
cblr-2926	157	108	,	,	PUNCT
cblr-2926	157	109	http://www.saprp.org/knowledge	http://www.saprp.org/knowledge	NOUN
cblr-2926	157	110	assets	asset	NOUN
cblr-2926	157	111	/	/	SYM
cblr-2926	157	112	pdf	pdf	NOUN
cblr-2926	157	113	/	/	SYM
cblr-2926	157	114	internetcigsalespolicybriefreport.pdf	internetcigsalespolicybriefreport.pdf	PROPN
cblr-2926	157	115	.	.	PUNCT
cblr-2926	158	1	"	"	PUNCT
cblr-2926	158	2	o	o	NOUN
cblr-2926	158	3	see	see	VERB
cblr-2926	158	4	,	,	PUNCT
cblr-2926	158	5	e.g.	e.g.	ADV
cblr-2926	158	6	,	,	PUNCT
cblr-2926	158	7	prevent	prevent	VERB
cblr-2926	158	8	all	all	DET
cblr-2926	158	9	cigarette	cigarette	NOUN
cblr-2926	158	10	trafficking	trafficking	NOUN
cblr-2926	158	11	act	act	NOUN
cblr-2926	158	12	of	of	ADP
cblr-2926	158	13	2009	2009	NUM
cblr-2926	158	14	(	(	PUNCT
cblr-2926	158	15	"	"	PUNCT
cblr-2926	158	16	pact	pact	NOUN
cblr-2926	158	17	act	act	NOUN
cblr-2926	158	18	"	"	PUNCT
cblr-2926	158	19	)	)	PUNCT
cblr-2926	158	20	,	,	PUNCT
cblr-2926	158	21	h.r	h.r	PROPN
cblr-2926	158	22	.	.	PROPN
cblr-2926	158	23	1676	1676	NUM
cblr-2926	158	24	,	,	PUNCT
cblr-2926	158	25	111th	111th	ADJ
cblr-2926	158	26	cong	cong	NOUN
cblr-2926	158	27	.	.	PUNCT
cblr-2926	159	1	§	§	PROPN
cblr-2926	159	2	1(b)(3	1(b)(3	NUM
cblr-2926	159	3	)	)	PUNCT
cblr-2926	159	4	(	(	PUNCT
cblr-2926	159	5	as	as	SCONJ
cblr-2926	159	6	referred	refer	VERB
cblr-2926	159	7	to	to	ADP
cblr-2926	159	8	senate	senate	PROPN
cblr-2926	159	9	,	,	PUNCT
cblr-2926	159	10	june	june	PROPN
cblr-2926	159	11	1	1	NUM
cblr-2926	159	12	,	,	PUNCT
cblr-2926	159	13	2009	2009	NUM
cblr-2926	159	14	)	)	PUNCT
cblr-2926	159	15	(	(	PUNCT
cblr-2926	159	16	"	"	PUNCT
cblr-2926	159	17	[	[	X
cblr-2926	159	18	tlerrorist	tlerrorist	ADJ
cblr-2926	159	19	involvement	involvement	NOUN
cblr-2926	159	20	in	in	ADP
cblr-2926	159	21	illicit	illicit	ADJ
cblr-2926	159	22	cigarette	cigarette	NOUN
cblr-2926	159	23	trafficking	trafficking	NOUN
cblr-2926	159	24	will	will	AUX
cblr-2926	159	25	continue	continue	VERB
cblr-2926	159	26	to	to	PART
cblr-2926	159	27	grow	grow	VERB
cblr-2926	159	28	because	because	SCONJ
cblr-2926	159	29	of	of	ADP
cblr-2926	159	30	the	the	DET
cblr-2926	159	31	large	large	ADJ
cblr-2926	159	32	profits	profit	NOUN
cblr-2926	159	33	such	such	ADJ
cblr-2926	159	34	organizations	organization	NOUN
cblr-2926	159	35	can	can	AUX
cblr-2926	159	36	earn	earn	VERB
cblr-2926	159	37	.	.	PUNCT
cblr-2926	159	38	.	.	PUNCT
cblr-2926	159	39	.	.	PUNCT
cblr-2926	159	40	.	.	PUNCT
cblr-2926	160	1	"	"	PUNCT
cblr-2926	160	2	)	)	PUNCT
cblr-2926	160	3	;	;	PUNCT
cblr-2926	160	4	markon	markon	PROPN
cblr-2926	160	5	,	,	PUNCT
cblr-2926	160	6	supra	supra	PROPN
cblr-2926	160	7	note	note	NOUN
cblr-2926	160	8	3	3	NUM
cblr-2926	160	9	(	(	PUNCT
cblr-2926	160	10	"	"	PUNCT
cblr-2926	160	11	federal	federal	ADJ
cblr-2926	160	12	officials	official	NOUN
cblr-2926	160	13	have	have	AUX
cblr-2926	160	14	also	also	ADV
cblr-2926	160	15	linked	link	VERB
cblr-2926	160	16	the	the	DET
cblr-2926	160	17	smuggling	smuggling	NOUN
cblr-2926	160	18	to	to	ADP
cblr-2926	160	19	terrorism	terrorism	NOUN
cblr-2926	160	20	since	since	SCONJ
cblr-2926	160	21	the	the	DET
cblr-2926	160	22	attacks	attack	NOUN
cblr-2926	160	23	of	of	ADP
cblr-2926	160	24	sept	sept	PROPN
cblr-2926	160	25	.	.	PROPN
cblr-2926	160	26	11	11	NUM
cblr-2926	160	27	,	,	PUNCT
cblr-2926	160	28	2001	2001	NUM
cblr-2926	160	29	,	,	PUNCT
cblr-2926	160	30	saying	say	VERB
cblr-2926	160	31	that	that	SCONJ
cblr-2926	160	32	terrorists	terrorist	NOUN
cblr-2926	160	33	use	use	VERB
cblr-2926	160	34	it	it	PRON
cblr-2926	160	35	to	to	PART
cblr-2926	160	36	fund	fund	VERB
cblr-2926	160	37	their	their	PRON
cblr-2926	160	38	activities	activity	NOUN
cblr-2926	160	39	.	.	PUNCT
cblr-2926	160	40	"	"	PUNCT
cblr-2926	160	41	)	)	PUNCT
cblr-2926	160	42	;	;	PUNCT
cblr-2926	160	43	jeff	jeff	PROPN
cblr-2926	160	44	cohen	cohen	PROPN
cblr-2926	160	45	,	,	PUNCT
cblr-2926	160	46	associate	associate	ADJ
cblr-2926	160	47	chief	chief	ADJ
cblr-2926	160	48	counsel	counsel	NOUN
cblr-2926	160	49	,	,	PUNCT
cblr-2926	160	50	atf	atf	PROPN
cblr-2926	160	51	,	,	PUNCT
cblr-2926	160	52	presentation	presentation	NOUN
cblr-2926	160	53	at	at	ADP
cblr-2926	160	54	the	the	DET
cblr-2926	160	55	2009	2009	NUM
cblr-2926	160	56	annual	annual	ADJ
cblr-2926	160	57	meeting	meeting	NOUN
cblr-2926	160	58	of	of	ADP
cblr-2926	160	59	the	the	DET
cblr-2926	160	60	federation	federation	PROPN
cblr-2926	160	61	of	of	ADP
cblr-2926	160	62	tax	tax	PROPN
cblr-2926	160	63	administrators	administrator	NOUN
cblr-2926	160	64	,	,	PUNCT
cblr-2926	160	65	tobacco	tobacco	NOUN
cblr-2926	160	66	tax	tax	NOUN
cblr-2926	160	67	section	section	NOUN
cblr-2926	160	68	,	,	PUNCT
cblr-2926	160	69	current	current	ADJ
cblr-2926	160	70	atf	atf	PROPN
cblr-2926	160	71	cigarette	cigarette	NOUN
cblr-2926	160	72	diversion	diversion	NOUN
cblr-2926	160	73	initiatives	initiative	NOUN
cblr-2926	160	74	,	,	PUNCT
cblr-2926	160	75	at	at	ADP
cblr-2926	160	76	1	1	NUM
cblr-2926	160	77	(	(	PUNCT
cblr-2926	160	78	aug	aug	PROPN
cblr-2926	160	79	.	.	PROPN
cblr-2926	160	80	2009	2009	NUM
cblr-2926	160	81	)	)	PUNCT
cblr-2926	160	82	,	,	PUNCT
cblr-2926	160	83	http://www.taxadmin.org/ftalmeet/09_tobacco	http://www.taxadmin.org/ftalmeet/09_tobacco	X
cblr-2926	160	84	/papers	/papers	SYM
cblr-2926	160	85	/	/	SYM
cblr-2926	160	86	diversion.pdf	diversion.pdf	NOUN
cblr-2926	160	87	(	(	PUNCT
cblr-2926	160	88	"	"	PUNCT
cblr-2926	160	89	cigarette	cigarette	NOUN
cblr-2926	160	90	diversion	diversion	NOUN
cblr-2926	160	91	has	have	AUX
cblr-2926	160	92	been	be	AUX
cblr-2926	160	93	used	use	VERB
cblr-2926	160	94	to	to	PART
cblr-2926	160	95	finance	finance	VERB
cblr-2926	160	96	terrorist	terrorist	ADJ
cblr-2926	160	97	activities	activity	NOUN
cblr-2926	160	98	and	and	CCONJ
cblr-2926	160	99	organized	organize	VERB
cblr-2926	160	100	criminal	criminal	ADJ
cblr-2926	160	101	organizations	organization	NOUN
cblr-2926	160	102	...	...	PUNCT
cblr-2926	161	1	[	[	X
cblr-2926	161	2	and	and	CCONJ
cblr-2926	161	3	]	]	PUNCT
cblr-2926	161	4	cigarette	cigarette	NOUN
cblr-2926	161	5	smugglers	smuggler	NOUN
cblr-2926	161	6	have	have	AUX
cblr-2926	161	7	been	be	AUX
cblr-2926	161	8	implicated	implicate	VERB
cblr-2926	161	9	as	as	ADP
cblr-2926	161	10	money	money	NOUN
cblr-2926	161	11	launderers	launderer	NOUN
cblr-2926	161	12	for	for	ADP
cblr-2926	161	13	drug	drug	NOUN
cblr-2926	161	14	cartels	cartel	NOUN
cblr-2926	161	15	.	.	PUNCT
cblr-2926	161	16	"	"	PUNCT
cblr-2926	161	17	)	)	PUNCT
cblr-2926	161	18	.	.	PUNCT
cblr-2926	162	1	but	but	CCONJ
cblr-2926	162	2	see	see	VERB
cblr-2926	162	3	feds	fed	NOUN
cblr-2926	162	4	sell	sell	VERB
cblr-2926	162	5	250	250	NUM
cblr-2926	162	6	m	m	NOUN
cblr-2926	162	7	cigarettes	cigarette	NOUN
cblr-2926	162	8	to	to	PART
cblr-2926	162	9	nab	nab	VERB
cblr-2926	162	10	smugglers	smuggler	NOUN
cblr-2926	162	11	,	,	PUNCT
cblr-2926	162	12	cbs	cbs	PROPN
cblr-2926	162	13	news	news	PROPN
cblr-2926	162	14	,	,	PUNCT
cblr-2926	162	15	jan	jan	PROPN
cblr-2926	162	16	.	.	PROPN
cblr-2926	162	17	22	22	NUM
cblr-2926	162	18	,	,	PUNCT
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cblr-2926	162	20	,	,	PUNCT
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cblr-2926	162	22	.	.	PUNCT
cblr-2926	163	1	shtml	shtml	PROPN
cblr-2926	163	2	(	(	PUNCT
cblr-2926	163	3	quoting	quote	VERB
cblr-2926	163	4	a	a	DET
cblr-2926	163	5	spokesman	spokesman	NOUN
cblr-2926	163	6	for	for	ADP
cblr-2926	163	7	the	the	DET
cblr-2926	163	8	council	council	PROPN
cblr-2926	163	9	on	on	ADP
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cblr-2926	163	11	-	-	PUNCT
cblr-2926	163	12	islamic	islamic	PROPN
cblr-2926	163	13	relations	relation	NOUN
cblr-2926	163	14	as	as	ADP
cblr-2926	163	15	saying	say	VERB
cblr-2926	163	16	"	"	PUNCT
cblr-2926	163	17	[	[	X
cblr-2926	163	18	ulnfortunately	ulnfortunately	ADV
cblr-2926	163	19	,	,	PUNCT
cblr-2926	163	20	terrorism	terrorism	NOUN
cblr-2926	163	21	has	have	AUX
cblr-2926	163	22	become	become	VERB
cblr-2926	163	23	a	a	DET
cblr-2926	163	24	sort	sort	NOUN
cblr-2926	163	25	of	of	ADP
cblr-2926	163	26	a	a	DET
cblr-2926	163	27	buzzword	buzzword	NOUN
cblr-2926	163	28	....	....	PUNCT
cblr-2926	164	1	that	that	PRON
cblr-2926	164	2	's	be	AUX
cblr-2926	164	3	what	what	PRON
cblr-2926	164	4	gets	get	VERB
cblr-2926	164	5	you	you	PRON
cblr-2926	164	6	funding	funding	NOUN
cblr-2926	164	7	.	.	PUNCT
cblr-2926	164	8	"	"	PUNCT
cblr-2926	164	9	)	)	PUNCT
cblr-2926	164	10	.	.	PUNCT
cblr-2926	165	1	31	31	NUM
cblr-2926	165	2	see	see	VERB
cblr-2926	165	3	matthew	matthew	PROPN
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cblr-2926	165	6	,	,	PUNCT
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cblr-2926	165	8	t.	t.	PROPN
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cblr-2926	165	10	,	,	PUNCT
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cblr-2926	165	12	joshua	joshua	PROPN
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cblr-2926	165	14	,	,	PUNCT
cblr-2926	165	15	rti	rti	PROPN
cblr-2926	165	16	international	international	PROPN
cblr-2926	165	17	,	,	PUNCT
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cblr-2926	165	19	cigarette	cigarette	NOUN
cblr-2926	165	20	excise	excise	NOUN
cblr-2926	165	21	taxes	taxis	NOUN
cblr-2926	165	22	:	:	PUNCT
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cblr-2926	165	24	[	[	X
cblr-2926	165	25	vol	vol	NOUN
cblr-2926	165	26	.	.	NOUN
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cblr-2926	166	3	w	w	PROPN
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cblr-2926	166	8	hemi	hemi	PROPN
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cblr-2926	166	10	type	type	NOUN
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cblr-2926	166	12	smuggling	smuggle	VERB
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cblr-2926	166	14	profitable	profitable	ADJ
cblr-2926	166	15	,	,	PUNCT
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cblr-2926	166	18	that	that	SCONJ
cblr-2926	166	19	cigarettes	cigarette	NOUN
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cblr-2926	166	21	a	a	DET
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cblr-2926	166	23	commodity	commodity	NOUN
cblr-2926	166	24	by	by	ADP
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cblr-2926	166	26	a	a	DET
cblr-2926	166	27	single	single	ADJ
cblr-2926	166	28	van	van	NOUN
cblr-2926	166	29	-	-	PUNCT
cblr-2926	166	30	load	load	NOUN
cblr-2926	166	31	of	of	ADP
cblr-2926	166	32	cigarettes	cigarette	NOUN
cblr-2926	166	33	bought	buy	VERB
cblr-2926	166	34	in	in	ADP
cblr-2926	166	35	a	a	DET
cblr-2926	166	36	low	low	ADJ
cblr-2926	166	37	-	-	PUNCT
cblr-2926	166	38	tax	tax	NOUN
cblr-2926	166	39	state	state	NOUN
cblr-2926	166	40	and	and	CCONJ
cblr-2926	166	41	brought	bring	VERB
cblr-2926	166	42	to	to	ADP
cblr-2926	166	43	new	new	PROPN
cblr-2926	166	44	york	york	PROPN
cblr-2926	166	45	for	for	ADP
cblr-2926	166	46	resale	resale	NOUN
cblr-2926	166	47	could	could	AUX
cblr-2926	166	48	lead	lead	VERB
cblr-2926	166	49	to	to	ADP
cblr-2926	166	50	upwards	upwards	ADV
cblr-2926	166	51	of	of	ADP
cblr-2926	166	52	$	$	SYM
cblr-2926	166	53	90,000	90,000	NUM
cblr-2926	166	54	in	in	ADP
cblr-2926	166	55	profit	profit	NOUN
cblr-2926	166	56	in	in	ADP
cblr-2926	166	57	one	one	NUM
cblr-2926	166	58	trip	trip	NOUN
cblr-2926	166	59	.	.	PUNCT
cblr-2926	166	60	"	"	PUNCT
cblr-2926	167	1	tax	tax	NOUN
cblr-2926	167	2	arbitrage	arbitrage	NOUN
cblr-2926	167	3	in	in	ADP
cblr-2926	167	4	small	small	ADJ
cblr-2926	167	5	quantities	quantity	NOUN
cblr-2926	167	6	for	for	ADP
cblr-2926	167	7	personal	personal	ADJ
cblr-2926	167	8	use	use	NOUN
cblr-2926	167	9	may	may	AUX
cblr-2926	167	10	not	not	PART
cblr-2926	167	11	always	always	ADV
cblr-2926	167	12	violate	violate	VERB
cblr-2926	167	13	state	state	NOUN
cblr-2926	167	14	tax	tax	NOUN
cblr-2926	167	15	law	law	NOUN
cblr-2926	167	16	.	.	PUNCT
cblr-2926	168	1	for	for	ADP
cblr-2926	168	2	example	example	NOUN
cblr-2926	168	3	,	,	PUNCT
cblr-2926	168	4	oregon	oregon	PROPN
cblr-2926	168	5	allows	allow	VERB
cblr-2926	168	6	individual	individual	ADJ
cblr-2926	168	7	consumers	consumer	NOUN
cblr-2926	168	8	to	to	PART
cblr-2926	168	9	import	import	VERB
cblr-2926	168	10	cigarettes	cigarette	NOUN
cblr-2926	168	11	tax	tax	NOUN
cblr-2926	168	12	-	-	PUNCT
cblr-2926	168	13	free	free	ADJ
cblr-2926	168	14	in	in	ADP
cblr-2926	168	15	lots	lot	NOUN
cblr-2926	168	16	or	or	CCONJ
cblr-2926	168	17	shipments	shipment	NOUN
cblr-2926	168	18	up	up	ADP
cblr-2926	168	19	to	to	ADP
cblr-2926	168	20	199	199	NUM
cblr-2926	168	21	cigarettes	cigarette	NOUN
cblr-2926	168	22	.	.	PUNCT
cblr-2926	168	23	"	"	PUNCT
cblr-2926	169	1	such	such	ADJ
cblr-2926	169	2	individual	individual	ADJ
cblr-2926	169	3	interstate	interstate	ADJ
cblr-2926	169	4	transport	transport	NOUN
cblr-2926	169	5	is	be	AUX
cblr-2926	169	6	not	not	PART
cblr-2926	169	7	believed	believe	VERB
cblr-2926	169	8	to	to	PART
cblr-2926	169	9	have	have	VERB
cblr-2926	169	10	a	a	DET
cblr-2926	169	11	significant	significant	ADJ
cblr-2926	169	12	impact	impact	NOUN
cblr-2926	169	13	on	on	ADP
cblr-2926	169	14	tax	tax	NOUN
cblr-2926	169	15	revenues	revenue	NOUN
cblr-2926	169	16	.	.	PUNCT
cblr-2926	170	1	state	state	NOUN
cblr-2926	170	2	taxes	taxis	NOUN
cblr-2926	170	3	may	may	AUX
cblr-2926	170	4	also	also	ADV
cblr-2926	170	5	be	be	AUX
cblr-2926	170	6	evaded	evade	VERB
cblr-2926	170	7	entirely	entirely	ADV
cblr-2926	170	8	through	through	ADP
cblr-2926	170	9	the	the	DET
cblr-2926	170	10	diversion	diversion	NOUN
cblr-2926	170	11	of	of	ADP
cblr-2926	170	12	cigarettes	cigarette	NOUN
cblr-2926	170	13	from	from	ADP
cblr-2926	170	14	the	the	DET
cblr-2926	170	15	supply	supply	NOUN
cblr-2926	170	16	chain	chain	NOUN
cblr-2926	170	17	prior	prior	ADV
cblr-2926	170	18	to	to	ADP
cblr-2926	170	19	state	state	NOUN
cblr-2926	170	20	tax	tax	NOUN
cblr-2926	170	21	stamp	stamp	NOUN
cblr-2926	170	22	issuance	issuance	NOUN
cblr-2926	170	23	.	.	PUNCT
cblr-2926	171	1	after	after	ADP
cblr-2926	171	2	manufacture	manufacture	NOUN
cblr-2926	171	3	or	or	CCONJ
cblr-2926	171	4	importation	importation	NOUN
cblr-2926	171	5	,	,	PUNCT
cblr-2926	171	6	cigarettes	cigarette	NOUN
cblr-2926	171	7	are	be	AUX
cblr-2926	171	8	sent	send	VERB
cblr-2926	171	9	to	to	ADP
cblr-2926	171	10	a	a	DET
cblr-2926	171	11	federally	federally	ADV
cblr-2926	171	12	-	-	PUNCT
cblr-2926	171	13	bonded	bond	VERB
cblr-2926	171	14	warehouse	warehouse	NOUN
cblr-2926	171	15	to	to	PART
cblr-2926	171	16	receive	receive	VERB
cblr-2926	171	17	a	a	DET
cblr-2926	171	18	federal	federal	ADJ
cblr-2926	171	19	tax	tax	NOUN
cblr-2926	171	20	stamp	stamp	NOUN
cblr-2926	171	21	.	.	PUNCT
cblr-2926	172	1	only	only	ADV
cblr-2926	172	2	then	then	ADV
cblr-2926	172	3	are	be	AUX
cblr-2926	172	4	they	they	PRON
cblr-2926	172	5	distributed	distribute	VERB
cblr-2926	172	6	to	to	ADP
cblr-2926	172	7	state	state	NOUN
cblr-2926	172	8	-	-	PUNCT
cblr-2926	172	9	licensed	license	VERB
cblr-2926	172	10	wholesalers	wholesaler	NOUN
cblr-2926	172	11	who	who	PRON
cblr-2926	172	12	apply	apply	VERB
cblr-2926	172	13	state	state	NOUN
cblr-2926	172	14	stamps	stamp	NOUN
cblr-2926	172	15	(	(	PUNCT
cblr-2926	172	16	"	"	PUNCT
cblr-2926	172	17	stamping	stamp	VERB
cblr-2926	172	18	agents").3	agents").3	ADV
cblr-2926	172	19	1	1	NUM
cblr-2926	172	20	stamping	stamp	VERB
cblr-2926	172	21	agents	agent	NOUN
cblr-2926	172	22	resell	resell	VERB
cblr-2926	172	23	tax	tax	NOUN
cblr-2926	172	24	-	-	PUNCT
cblr-2926	172	25	paid	pay	VERB
cblr-2926	172	26	for	for	ADP
cblr-2926	172	27	revenue	revenue	NOUN
cblr-2926	172	28	&	&	CCONJ
cblr-2926	172	29	tax	tax	NOUN
cblr-2926	172	30	evasion	evasion	NOUN
cblr-2926	172	31	2	2	NUM
cblr-2926	172	32	(	(	PUNCT
cblr-2926	172	33	2003	2003	NUM
cblr-2926	172	34	)	)	PUNCT
cblr-2926	172	35	,	,	PUNCT
cblr-2926	172	36	http://www.rti.org/pubs/8742	http://www.rti.org/pubs/8742	SCONJ
cblr-2926	172	37	excisetaxes_fr_5-03.pdf	excisetaxes_fr_5-03.pdf	VERB
cblr-2926	173	1	[	[	X
cblr-2926	173	2	hereinafter	hereinafter	NOUN
cblr-2926	173	3	rti	rti	PROPN
cblr-2926	173	4	report	report	NOUN
cblr-2926	173	5	]	]	PUNCT
cblr-2926	173	6	(	(	PUNCT
cblr-2926	173	7	"	"	PUNCT
cblr-2926	173	8	studies	study	NOUN
cblr-2926	173	9	indicate	indicate	VERB
cblr-2926	173	10	that	that	SCONJ
cblr-2926	173	11	such	such	ADJ
cblr-2926	173	12	long	long	ADJ
cblr-2926	173	13	-	-	PUNCT
cblr-2926	173	14	distance	distance	NOUN
cblr-2926	173	15	or	or	CCONJ
cblr-2926	173	16	organized	organize	VERB
cblr-2926	173	17	smuggling	smuggling	NOUN
cblr-2926	173	18	of	of	ADP
cblr-2926	173	19	cigarettes	cigarette	NOUN
cblr-2926	173	20	accounts	account	VERB
cblr-2926	173	21	for	for	ADP
cblr-2926	173	22	the	the	DET
cblr-2926	173	23	majority	majority	NOUN
cblr-2926	173	24	of	of	ADP
cblr-2926	173	25	state	state	NOUN
cblr-2926	173	26	tobacco	tobacco	NOUN
cblr-2926	173	27	tax	tax	NOUN
cblr-2926	173	28	evasion	evasion	NOUN
cblr-2926	173	29	....	....	PUNCT
cblr-2926	173	30	)	)	PUNCT
cblr-2926	173	31	.	.	PUNCT
cblr-2926	174	1	2	2	NUM
cblr-2926	174	2	see	see	VERB
cblr-2926	174	3	,	,	PUNCT
cblr-2926	174	4	e.g.	e.g.	ADV
cblr-2926	174	5	,	,	PUNCT
cblr-2926	174	6	oig	oig	PROPN
cblr-2926	174	7	report	report	PROPN
cblr-2926	174	8	,	,	PUNCT
cblr-2926	174	9	supra	supra	PROPN
cblr-2926	174	10	note	note	NOUN
cblr-2926	174	11	2	2	NUM
cblr-2926	174	12	,	,	PUNCT
cblr-2926	174	13	at	at	ADP
cblr-2926	174	14	ii	ii	PROPN
cblr-2926	174	15	(	(	PUNCT
cblr-2926	174	16	explaining	explain	VERB
cblr-2926	174	17	that	that	SCONJ
cblr-2926	174	18	alcohol	alcohol	NOUN
cblr-2926	174	19	diversion	diversion	NOUN
cblr-2926	174	20	is	be	AUX
cblr-2926	174	21	less	less	ADV
cblr-2926	174	22	prevalent	prevalent	ADJ
cblr-2926	174	23	because	because	SCONJ
cblr-2926	174	24	alcohol	alcohol	NOUN
cblr-2926	174	25	is	be	AUX
cblr-2926	174	26	not	not	PART
cblr-2926	174	27	as	as	ADV
cblr-2926	174	28	valuable	valuable	ADJ
cblr-2926	174	29	by	by	ADP
cblr-2926	174	30	volume	volume	NOUN
cblr-2926	174	31	)	)	PUNCT
cblr-2926	174	32	.	.	PUNCT
cblr-2926	175	1	relatively	relatively	ADV
cblr-2926	175	2	low	low	ADJ
cblr-2926	175	3	criminal	criminal	ADJ
cblr-2926	175	4	penalties	penalty	NOUN
cblr-2926	175	5	for	for	ADP
cblr-2926	175	6	smuggling	smuggling	NOUN
cblr-2926	175	7	may	may	AUX
cblr-2926	175	8	also	also	ADV
cblr-2926	175	9	be	be	AUX
cblr-2926	175	10	a	a	DET
cblr-2926	175	11	factor	factor	NOUN
cblr-2926	175	12	.	.	PUNCT
cblr-2926	176	1	i	i	PRON
cblr-2926	176	2	d.	d.	PROPN
cblr-2926	176	3	at	at	ADP
cblr-2926	176	4	13	13	NUM
cblr-2926	176	5	.	.	PUNCT
cblr-2926	177	1	the	the	DET
cblr-2926	177	2	maximum	maximum	ADJ
cblr-2926	177	3	sentence	sentence	NOUN
cblr-2926	177	4	for	for	ADP
cblr-2926	177	5	a	a	DET
cblr-2926	177	6	violation	violation	NOUN
cblr-2926	177	7	of	of	ADP
cblr-2926	177	8	the	the	DET
cblr-2926	177	9	contraband	contraband	NOUN
cblr-2926	177	10	cigarette	cigarette	NOUN
cblr-2926	177	11	trafficking	trafficking	NOUN
cblr-2926	177	12	act	act	NOUN
cblr-2926	177	13	is	be	AUX
cblr-2926	177	14	5	5	NUM
cblr-2926	177	15	years	year	NOUN
cblr-2926	177	16	.	.	PUNCT
cblr-2926	178	1	18	18	NUM
cblr-2926	178	2	u.s.c	u.s.c	NOUN
cblr-2926	178	3	.	.	PUNCT
cblr-2926	179	1	§	§	PROPN
cblr-2926	179	2	2344(a	2344(a	NUM
cblr-2926	179	3	)	)	PUNCT
cblr-2926	179	4	(	(	PUNCT
cblr-2926	179	5	2006	2006	NUM
cblr-2926	179	6	)	)	PUNCT
cblr-2926	179	7	.	.	PUNCT
cblr-2926	180	1	cigarettes	cigarette	NOUN
cblr-2926	180	2	'	'	PART
cblr-2926	180	3	high	high	ADJ
cblr-2926	180	4	value	value	NOUN
cblr-2926	180	5	per	per	ADP
cblr-2926	180	6	unit	unit	NOUN
cblr-2926	180	7	weight	weight	NOUN
cblr-2926	180	8	can	can	AUX
cblr-2926	180	9	even	even	ADV
cblr-2926	180	10	make	make	VERB
cblr-2926	180	11	them	they	PRON
cblr-2926	180	12	attractive	attractive	ADJ
cblr-2926	180	13	targets	target	NOUN
cblr-2926	180	14	of	of	ADP
cblr-2926	180	15	robbery	robbery	NOUN
cblr-2926	180	16	.	.	PUNCT
cblr-2926	181	1	see	see	VERB
cblr-2926	181	2	,	,	PUNCT
cblr-2926	181	3	e.g.	e.g.	ADV
cblr-2926	181	4	,	,	PUNCT
cblr-2926	181	5	patrick	patrick	PROPN
cblr-2926	181	6	fleenor	fleenor	PROPN
cblr-2926	181	7	,	,	PUNCT
cblr-2926	181	8	tax	tax	NOUN
cblr-2926	181	9	foundation	foundation	PROPN
cblr-2926	181	10	,	,	PUNCT
cblr-2926	181	11	california	california	PROPN
cblr-2926	181	12	schemin	schemin	PROPN
cblr-2926	181	13	'	'	PART
cblr-2926	181	14	:	:	PUNCT
cblr-2926	181	15	cigarette	cigarette	NOUN
cblr-2926	181	16	tax	tax	NOUN
cblr-2926	181	17	evasion	evasion	NOUN
cblr-2926	181	18	and	and	CCONJ
cblr-2926	181	19	crime	crime	NOUN
cblr-2926	181	20	in	in	ADP
cblr-2926	181	21	the	the	DET
cblr-2926	181	22	golden	golden	ADJ
cblr-2926	181	23	state	state	NOUN
cblr-2926	181	24	:	:	PUNCT
cblr-2926	181	25	executive	executive	ADJ
cblr-2926	181	26	summary	summary	NOUN
cblr-2926	181	27	(	(	PUNCT
cblr-2926	181	28	2006	2006	NUM
cblr-2926	181	29	)	)	PUNCT
cblr-2926	181	30	,	,	PUNCT
cblr-2926	181	31	http://	http://	PROPN
cblr-2926	181	32	www.taxfoundation.org/researcb/show/1911.html	www.taxfoundation.org/researcb/show/1911.html	VERB
cblr-2926	181	33	(	(	PUNCT
cblr-2926	181	34	describing	describe	VERB
cblr-2926	181	35	robberies	robbery	NOUN
cblr-2926	181	36	of	of	ADP
cblr-2926	181	37	cigarettes	cigarette	NOUN
cblr-2926	181	38	and	and	CCONJ
cblr-2926	181	39	tax	tax	NOUN
cblr-2926	181	40	stamps	stamp	NOUN
cblr-2926	181	41	from	from	ADP
cblr-2926	181	42	wholesaler	wholesaler	NOUN
cblr-2926	181	43	)	)	PUNCT
cblr-2926	181	44	.	.	PUNCT
cblr-2926	181	45	"	"	PUNCT
cblr-2926	182	1	oig	oig	PROPN
cblr-2926	182	2	report	report	PROPN
cblr-2926	182	3	,	,	PUNCT
cblr-2926	182	4	supra	supra	PROPN
cblr-2926	182	5	note	note	NOUN
cblr-2926	182	6	2	2	NUM
cblr-2926	182	7	,	,	PUNCT
cblr-2926	182	8	at	at	ADP
cblr-2926	182	9	13	13	NUM
cblr-2926	182	10	.	.	PUNCT
cblr-2926	182	11	34	34	NUM
cblr-2926	182	12	or	or	CCONJ
cblr-2926	182	13	.	.	PUNCT
cblr-2926	182	14	rev	rev	PROPN
cblr-2926	182	15	.	.	PROPN
cblr-2926	182	16	stat	stat	PROPN
cblr-2926	182	17	.	.	PUNCT
cblr-2926	183	1	§	§	PROPN
cblr-2926	183	2	323.060	323.060	NUM
cblr-2926	183	3	(	(	PUNCT
cblr-2926	183	4	2003	2003	NUM
cblr-2926	183	5	)	)	PUNCT
cblr-2926	183	6	.	.	PUNCT
cblr-2926	184	1	one	one	NUM
cblr-2926	184	2	author	author	NOUN
cblr-2926	184	3	reports	report	VERB
cblr-2926	184	4	that	that	SCONJ
cblr-2926	184	5	the	the	DET
cblr-2926	184	6	typical	typical	ADJ
cblr-2926	184	7	personal	personal	ADJ
cblr-2926	184	8	exemption	exemption	NOUN
cblr-2926	184	9	is	be	AUX
cblr-2926	184	10	two	two	NUM
cblr-2926	184	11	to	to	PART
cblr-2926	184	12	three	three	NUM
cblr-2926	184	13	cartons	carton	NOUN
cblr-2926	184	14	.	.	PUNCT
cblr-2926	185	1	stehr	stehr	NOUN
cblr-2926	185	2	,	,	PUNCT
cblr-2926	185	3	supra	supra	PROPN
cblr-2926	185	4	note	note	PROPN
cblr-2926	185	5	8	8	NUM
cblr-2926	185	6	,	,	PUNCT
cblr-2926	185	7	at	at	ADP
cblr-2926	185	8	279	279	NUM
cblr-2926	185	9	n.6	n.6	NOUN
cblr-2926	185	10	.	.	NOUN
cblr-2926	185	11	3	3	NUM
cblr-2926	185	12	see	see	VERB
cblr-2926	185	13	stehr	stehr	NOUN
cblr-2926	185	14	,	,	PUNCT
cblr-2926	185	15	supra	supra	PROPN
cblr-2926	185	16	note	note	PROPN
cblr-2926	185	17	8	8	NUM
cblr-2926	185	18	,	,	PUNCT
cblr-2926	185	19	at	at	ADP
cblr-2926	185	20	277	277	NUM
cblr-2926	185	21	;	;	PUNCT
cblr-2926	185	22	rti	rti	PROPN
cblr-2926	185	23	report	report	NOUN
cblr-2926	185	24	,	,	PUNCT
cblr-2926	185	25	supra	supra	PROPN
cblr-2926	185	26	note	note	NOUN
cblr-2926	185	27	31	31	NUM
cblr-2926	185	28	,	,	PUNCT
cblr-2926	185	29	at	at	ADP
cblr-2926	185	30	2	2	NUM
cblr-2926	185	31	(	(	PUNCT
cblr-2926	185	32	explaining	explain	VERB
cblr-2926	185	33	that	that	SCONJ
cblr-2926	185	34	cases	case	NOUN
cblr-2926	185	35	of	of	ADP
cblr-2926	185	36	individual	individual	ADJ
cblr-2926	185	37	smokers	smoker	NOUN
cblr-2926	185	38	traveling	travel	VERB
cblr-2926	185	39	to	to	ADP
cblr-2926	185	40	a	a	DET
cblr-2926	185	41	nearby	nearby	ADJ
cblr-2926	185	42	low	low	ADJ
cblr-2926	185	43	-	-	PUNCT
cblr-2926	185	44	tax	tax	NOUN
cblr-2926	185	45	state	state	NOUN
cblr-2926	185	46	is	be	AUX
cblr-2926	185	47	thought	think	VERB
cblr-2926	185	48	to	to	PART
cblr-2926	185	49	constitute	constitute	VERB
cblr-2926	185	50	a	a	DET
cblr-2926	185	51	"	"	PUNCT
cblr-2926	185	52	much	much	ADV
cblr-2926	185	53	smaller	small	ADJ
cblr-2926	185	54	portion	portion	NOUN
cblr-2926	185	55	"	"	PUNCT
cblr-2926	185	56	of	of	ADP
cblr-2926	185	57	evasion	evasion	NOUN
cblr-2926	185	58	than	than	ADP
cblr-2926	185	59	long	long	ADJ
cblr-2926	185	60	-	-	PUNCT
cblr-2926	185	61	distance	distance	NOUN
cblr-2926	185	62	and	and	CCONJ
cblr-2926	185	63	organized	organized	ADJ
cblr-2926	185	64	smuggling	smuggling	NOUN
cblr-2926	185	65	)	)	PUNCT
cblr-2926	185	66	.	.	PUNCT
cblr-2926	185	67	"	"	PUNCT
cblr-2926	186	1	see	see	VERB
cblr-2926	186	2	gao	gao	PROPN
cblr-2926	186	3	2004	2004	NUM
cblr-2926	186	4	report	report	NOUN
cblr-2926	186	5	,	,	PUNCT
cblr-2926	186	6	supra	supra	PROPN
cblr-2926	186	7	note	note	PROPN
cblr-2926	186	8	15	15	NUM
cblr-2926	186	9	,	,	PUNCT
cblr-2926	186	10	at	at	ADP
cblr-2926	186	11	3	3	NUM
cblr-2926	186	12	.	.	NOUN
cblr-2926	186	13	3	3	NUM
cblr-2926	186	14	i	i	NOUN
cblr-2926	186	15	d.	d.	NOUN
cblr-2926	186	16	at	at	ADP
cblr-2926	186	17	3	3	NUM
cblr-2926	186	18	-	-	SYM
cblr-2926	186	19	4	4	NUM
cblr-2926	186	20	.	.	PUNCT
cblr-2926	187	1	no	no	INTJ
cblr-2926	187	2	.	.	PUNCT
cblr-2926	188	1	2:529	2:529	NUM
cblr-2926	188	2	]	]	X
cblr-2926	188	3	539	539	NUM
cblr-2926	188	4	columbia	columbia	PROPN
cblr-2926	188	5	business	business	NOUN
cblr-2926	188	6	law	law	NOUN
cblr-2926	188	7	review	review	VERB
cblr-2926	188	8	cigarettes	cigarette	NOUN
cblr-2926	188	9	to	to	ADP
cblr-2926	188	10	other	other	ADJ
cblr-2926	188	11	wholesalers	wholesaler	NOUN
cblr-2926	188	12	or	or	CCONJ
cblr-2926	188	13	directly	directly	ADV
cblr-2926	188	14	to	to	ADP
cblr-2926	188	15	retailers	retailer	NOUN
cblr-2926	188	16	.	.	PUNCT
cblr-2926	188	17	"	"	PUNCT
cblr-2926	189	1	cigarettes	cigarette	NOUN
cblr-2926	189	2	on	on	ADP
cblr-2926	189	3	which	which	PRON
cblr-2926	189	4	no	no	DET
cblr-2926	189	5	state	state	NOUN
cblr-2926	189	6	tax	tax	NOUN
cblr-2926	189	7	has	have	AUX
cblr-2926	189	8	been	be	AUX
cblr-2926	189	9	paid	pay	VERB
cblr-2926	189	10	can	can	AUX
cblr-2926	189	11	be	be	AUX
cblr-2926	189	12	obtained	obtain	VERB
cblr-2926	189	13	by	by	ADP
cblr-2926	189	14	manufacturing	manufacture	VERB
cblr-2926	189	15	counterfeit	counterfeit	ADJ
cblr-2926	189	16	cigarettes	cigarette	NOUN
cblr-2926	189	17	in	in	ADP
cblr-2926	189	18	the	the	DET
cblr-2926	189	19	u.s	u.s	PROPN
cblr-2926	189	20	.	.	PROPN
cblr-2926	189	21	,	,	PUNCT
cblr-2926	189	22	diverting	divert	VERB
cblr-2926	189	23	cigarettes	cigarette	NOUN
cblr-2926	189	24	from	from	ADP
cblr-2926	189	25	an	an	DET
cblr-2926	189	26	export	export	NOUN
cblr-2926	189	27	warehouse	warehouse	NOUN
cblr-2926	189	28	or	or	CCONJ
cblr-2926	189	29	wholesaler	wholesaler	NOUN
cblr-2926	189	30	prior	prior	ADV
cblr-2926	189	31	to	to	ADP
cblr-2926	189	32	stamping	stamp	VERB
cblr-2926	189	33	,	,	PUNCT
cblr-2926	189	34	smuggling	smuggle	VERB
cblr-2926	189	35	imported	import	VERB
cblr-2926	189	36	cigarettes	cigarette	NOUN
cblr-2926	189	37	through	through	ADP
cblr-2926	189	38	customs	custom	NOUN
cblr-2926	189	39	,	,	PUNCT
cblr-2926	189	40	or	or	CCONJ
cblr-2926	189	41	purchasing	purchase	VERB
cblr-2926	189	42	state	state	NOUN
cblr-2926	189	43	tax	tax	NOUN
cblr-2926	189	44	-	-	PUNCT
cblr-2926	189	45	exempt	exempt	ADJ
cblr-2926	189	46	cigarettes	cigarette	NOUN
cblr-2926	189	47	on	on	ADP
cblr-2926	189	48	military	military	ADJ
cblr-2926	189	49	bases	basis	NOUN
cblr-2926	189	50	or	or	CCONJ
cblr-2926	189	51	native	native	ADJ
cblr-2926	189	52	american	american	ADJ
cblr-2926	189	53	reservations	reservation	NOUN
cblr-2926	189	54	.	.	PUNCT
cblr-2926	189	55	"	"	PUNCT
cblr-2926	190	1	these	these	DET
cblr-2926	190	2	cigarettes	cigarette	NOUN
cblr-2926	190	3	can	can	AUX
cblr-2926	190	4	then	then	ADV
cblr-2926	190	5	be	be	AUX
cblr-2926	190	6	sold	sell	VERB
cblr-2926	190	7	either	either	CCONJ
cblr-2926	190	8	without	without	ADP
cblr-2926	190	9	a	a	DET
cblr-2926	190	10	state	state	NOUN
cblr-2926	190	11	stamp	stamp	NOUN
cblr-2926	190	12	or	or	CCONJ
cblr-2926	190	13	with	with	ADP
cblr-2926	190	14	counterfeit	counterfeit	ADJ
cblr-2926	190	15	stamps.4	stamps.4	PROPN
cblr-2926	190	16	0	0	NUM
cblr-2926	190	17	38	38	NUM
cblr-2926	191	1	i	i	PROPN
cblr-2926	191	2	d.	d.	NOUN
cblr-2926	191	3	at	at	ADP
cblr-2926	191	4	4	4	NUM
cblr-2926	191	5	.	.	PUNCT
cblr-2926	191	6	"	"	PUNCT
cblr-2926	191	7	see	see	VERB
cblr-2926	191	8	i	i	PRON
cblr-2926	191	9	d.	d.	PROPN
cblr-2926	191	10	at	at	ADP
cblr-2926	191	11	3	3	NUM
cblr-2926	191	12	-	-	SYM
cblr-2926	191	13	6	6	NUM
cblr-2926	191	14	,	,	PUNCT
cblr-2926	191	15	10	10	NUM
cblr-2926	191	16	;	;	PUNCT
cblr-2926	191	17	markon	markon	PROPN
cblr-2926	191	18	,	,	PUNCT
cblr-2926	191	19	supra	supra	PROPN
cblr-2926	191	20	note	note	NOUN
cblr-2926	191	21	3	3	NUM
cblr-2926	191	22	;	;	PUNCT
cblr-2926	191	23	oig	oig	PROPN
cblr-2926	191	24	report	report	PROPN
cblr-2926	191	25	,	,	PUNCT
cblr-2926	191	26	supra	supra	PROPN
cblr-2926	191	27	note	note	NOUN
cblr-2926	191	28	2	2	NUM
cblr-2926	191	29	,	,	PUNCT
cblr-2926	191	30	at	at	ADP
cblr-2926	191	31	8	8	NUM
cblr-2926	191	32	-	-	SYM
cblr-2926	191	33	9	9	NUM
cblr-2926	191	34	(	(	PUNCT
cblr-2926	191	35	discussing	discuss	VERB
cblr-2926	191	36	the	the	DET
cblr-2926	191	37	diversion	diversion	NOUN
cblr-2926	191	38	of	of	ADP
cblr-2926	191	39	tobacco	tobacco	NOUN
cblr-2926	191	40	products	product	NOUN
cblr-2926	191	41	from	from	ADP
cblr-2926	191	42	export	export	NOUN
cblr-2926	191	43	warehouses	warehouse	NOUN
cblr-2926	191	44	and	and	CCONJ
cblr-2926	191	45	native	native	ADJ
cblr-2926	191	46	american	american	ADJ
cblr-2926	191	47	reservations	reservation	NOUN
cblr-2926	191	48	)	)	PUNCT
cblr-2926	191	49	;	;	PUNCT
cblr-2926	191	50	michael	michael	PROPN
cblr-2926	191	51	lafaive	lafaive	PROPN
cblr-2926	191	52	,	,	PUNCT
cblr-2926	191	53	patrick	patrick	PROPN
cblr-2926	191	54	fleenor	fleenor	PROPN
cblr-2926	191	55	,	,	PUNCT
cblr-2926	191	56	&	&	CCONJ
cblr-2926	191	57	todd	todd	PROPN
cblr-2926	191	58	nesbit	nesbit	PROPN
cblr-2926	191	59	,	,	PUNCT
cblr-2926	191	60	mackinac	mackinac	ADJ
cblr-2926	191	61	center	center	NOUN
cblr-2926	191	62	for	for	ADP
cblr-2926	191	63	public	public	ADJ
cblr-2926	191	64	policy	policy	NOUN
cblr-2926	191	65	,	,	PUNCT
cblr-2926	191	66	cigarette	cigarette	NOUN
cblr-2926	191	67	taxes	taxis	NOUN
cblr-2926	191	68	and	and	CCONJ
cblr-2926	191	69	smuggling	smuggling	NOUN
cblr-2926	191	70	:	:	PUNCT
cblr-2926	192	1	a	a	DET
cblr-2926	192	2	statistical	statistical	ADJ
cblr-2926	192	3	analysis	analysis	NOUN
cblr-2926	192	4	and	and	CCONJ
cblr-2926	192	5	historical	historical	ADJ
cblr-2926	192	6	overview	overview	NOUN
cblr-2926	192	7	35	35	NUM
cblr-2926	192	8	(	(	PUNCT
cblr-2926	192	9	2008	2008	NUM
cblr-2926	192	10	)	)	PUNCT
cblr-2926	192	11	,	,	PUNCT
cblr-2926	192	12	http://www.mackinac.org/archives/2008/s2008-12.pdf	http://www.mackinac.org/archives/2008/s2008-12.pdf	PROPN
cblr-2926	192	13	(	(	PUNCT
cblr-2926	192	14	military	military	ADJ
cblr-2926	192	15	base	base	NOUN
cblr-2926	192	16	sales	sale	NOUN
cblr-2926	192	17	)	)	PUNCT
cblr-2926	192	18	.	.	PUNCT
cblr-2926	193	1	export	export	NOUN
cblr-2926	193	2	warehouses	warehouse	NOUN
cblr-2926	193	3	are	be	AUX
cblr-2926	193	4	federally	federally	ADV
cblr-2926	193	5	bonded	bond	VERB
cblr-2926	193	6	and	and	CCONJ
cblr-2926	193	7	ship	ship	NOUN
cblr-2926	193	8	cigarettes	cigarette	NOUN
cblr-2926	193	9	free	free	ADJ
cblr-2926	193	10	of	of	ADP
cblr-2926	193	11	both	both	CCONJ
cblr-2926	193	12	federal	federal	ADJ
cblr-2926	193	13	and	and	CCONJ
cblr-2926	193	14	state	state	NOUN
cblr-2926	193	15	taxes	taxis	NOUN
cblr-2926	193	16	.	.	PUNCT
cblr-2926	194	1	gao	gao	PROPN
cblr-2926	194	2	2004	2004	NUM
cblr-2926	194	3	report	report	NOUN
cblr-2926	194	4	,	,	PUNCT
cblr-2926	194	5	supra	supra	PROPN
cblr-2926	194	6	note	note	PROPN
cblr-2926	194	7	15	15	NUM
cblr-2926	194	8	,	,	PUNCT
cblr-2926	194	9	at	at	ADP
cblr-2926	194	10	4	4	NUM
cblr-2926	194	11	.	.	PUNCT
cblr-2926	194	12	military	military	ADJ
cblr-2926	194	13	base	base	NOUN
cblr-2926	194	14	sales	sale	NOUN
cblr-2926	194	15	are	be	AUX
cblr-2926	194	16	exempt	exempt	ADJ
cblr-2926	194	17	from	from	ADP
cblr-2926	194	18	state	state	NOUN
cblr-2926	194	19	taxation	taxation	NOUN
cblr-2926	194	20	.	.	PUNCT
cblr-2926	195	1	sales	sale	NOUN
cblr-2926	195	2	on	on	ADP
cblr-2926	195	3	military	military	ADJ
cblr-2926	195	4	bases	basis	NOUN
cblr-2926	195	5	are	be	AUX
cblr-2926	195	6	made	make	VERB
cblr-2926	195	7	through	through	ADP
cblr-2926	195	8	commissaries	commissary	NOUN
cblr-2926	195	9	,	,	PUNCT
cblr-2926	195	10	which	which	PRON
cblr-2926	195	11	can	can	AUX
cblr-2926	195	12	limit	limit	VERB
cblr-2926	195	13	the	the	DET
cblr-2926	195	14	volume	volume	NOUN
cblr-2926	195	15	that	that	SCONJ
cblr-2926	195	16	one	one	PRON
cblr-2926	195	17	can	can	AUX
cblr-2926	195	18	obtain	obtain	VERB
cblr-2926	195	19	tax	tax	NOUN
cblr-2926	195	20	-	-	PUNCT
cblr-2926	195	21	free	free	ADJ
cblr-2926	195	22	.	.	PUNCT
cblr-2926	196	1	military	military	ADJ
cblr-2926	196	2	base	base	NOUN
cblr-2926	196	3	sales	sale	NOUN
cblr-2926	196	4	could	could	AUX
cblr-2926	196	5	be	be	AUX
cblr-2926	196	6	a	a	DET
cblr-2926	196	7	significant	significant	ADJ
cblr-2926	196	8	source	source	NOUN
cblr-2926	196	9	of	of	ADP
cblr-2926	196	10	evasion	evasion	NOUN
cblr-2926	196	11	in	in	ADP
cblr-2926	196	12	hawaii	hawaii	PROPN
cblr-2926	196	13	.	.	PUNCT
cblr-2926	197	1	see	see	VERB
cblr-2926	197	2	patrick	patrick	PROPN
cblr-2926	197	3	fleenor	fleenor	PROPN
cblr-2926	197	4	,	,	PUNCT
cblr-2926	197	5	how	how	SCONJ
cblr-2926	197	6	excise	excise	NOUN
cblr-2926	197	7	tax	tax	NOUN
cblr-2926	197	8	differentials	differential	NOUN
cblr-2926	197	9	affect	affect	VERB
cblr-2926	197	10	interstate	interstate	ADJ
cblr-2926	197	11	smuggling	smuggling	NOUN
cblr-2926	197	12	and	and	CCONJ
cblr-2926	197	13	cross	cross	ADJ
cblr-2926	197	14	-	-	ADJ
cblr-2926	197	15	border	border	ADJ
cblr-2926	197	16	sales	sale	NOUN
cblr-2926	197	17	of	of	ADP
cblr-2926	197	18	cigarettes	cigarette	NOUN
cblr-2926	197	19	in	in	ADP
cblr-2926	197	20	the	the	DET
cblr-2926	197	21	united	united	PROPN
cblr-2926	197	22	states	states	PROPN
cblr-2926	197	23	1	1	NUM
cblr-2926	197	24	,	,	PUNCT
cblr-2926	197	25	11	11	NUM
cblr-2926	197	26	(	(	PUNCT
cblr-2926	197	27	tax	tax	NOUN
cblr-2926	197	28	foundation	foundation	NOUN
cblr-2926	197	29	background	background	PROPN
cblr-2926	197	30	paper	paper	PROPN
cblr-2926	197	31	no	no	INTJ
cblr-2926	197	32	.	.	PROPN
cblr-2926	197	33	26	26	NUM
cblr-2926	197	34	,	,	PUNCT
cblr-2926	197	35	1998	1998	NUM
cblr-2926	197	36	)	)	PUNCT
cblr-2926	197	37	,	,	PUNCT
cblr-2926	197	38	http://www.taxfoundation.org/files/4cd5774343clf82447al	http://www.taxfoundation.org/files/4cd5774343clf82447al	NOUN
cblr-2926	197	39	381a01c62980.pdf	381a01c62980.pdf	NUM
cblr-2926	197	40	(	(	PUNCT
cblr-2926	197	41	estimating	estimate	VERB
cblr-2926	197	42	11.3	11.3	NUM
cblr-2926	197	43	%	%	NOUN
cblr-2926	197	44	of	of	ADP
cblr-2926	197	45	taxable	taxable	ADJ
cblr-2926	197	46	sales	sale	NOUN
cblr-2926	197	47	lost	lose	VERB
cblr-2926	197	48	to	to	ADP
cblr-2926	197	49	military	military	ADJ
cblr-2926	197	50	bases	basis	NOUN
cblr-2926	197	51	in	in	ADP
cblr-2926	197	52	fiscal	fiscal	ADJ
cblr-2926	197	53	year	year	NOUN
cblr-2926	197	54	1997	1997	NUM
cblr-2926	197	55	in	in	ADP
cblr-2926	197	56	hawaii	hawaii	PROPN
cblr-2926	197	57	)	)	PUNCT
cblr-2926	197	58	.	.	PUNCT
cblr-2926	198	1	40	40	NUM
cblr-2926	198	2	see	see	VERB
cblr-2926	198	3	oig	oig	PROPN
cblr-2926	198	4	report	report	PROPN
cblr-2926	198	5	,	,	PUNCT
cblr-2926	198	6	supra	supra	PROPN
cblr-2926	198	7	note	note	NOUN
cblr-2926	198	8	2	2	NUM
cblr-2926	198	9	,	,	PUNCT
cblr-2926	198	10	at	at	ADP
cblr-2926	198	11	i	i	PRON
cblr-2926	198	12	(	(	PUNCT
cblr-2926	198	13	sold	sell	VERB
cblr-2926	198	14	without	without	ADP
cblr-2926	198	15	a	a	DET
cblr-2926	198	16	stamp	stamp	NOUN
cblr-2926	198	17	)	)	PUNCT
cblr-2926	198	18	;	;	PUNCT
cblr-2926	198	19	eric	eric	PROPN
cblr-2926	198	20	lindblom	lindblom	PROPN
cblr-2926	198	21	,	,	PUNCT
cblr-2926	198	22	campaign	campaign	NOUN
cblr-2926	198	23	for	for	ADP
cblr-2926	198	24	tobacco	tobacco	NOUN
cblr-2926	198	25	-	-	PUNCT
cblr-2926	198	26	free	free	ADJ
cblr-2926	198	27	kids	kid	NOUN
cblr-2926	198	28	,	,	PUNCT
cblr-2926	198	29	the	the	DET
cblr-2926	198	30	case	case	NOUN
cblr-2926	198	31	for	for	ADP
cblr-2926	198	32	high	high	ADJ
cblr-2926	198	33	-	-	PUNCT
cblr-2926	198	34	tech	tech	NOUN
cblr-2926	198	35	cigarette	cigarette	NOUN
cblr-2926	198	36	tax	tax	NOUN
cblr-2926	198	37	stamps	stamp	NOUN
cblr-2926	198	38	1	1	NUM
cblr-2926	198	39	(	(	PUNCT
cblr-2926	198	40	2009	2009	NUM
cblr-2926	198	41	)	)	PUNCT
cblr-2926	198	42	,	,	PUNCT
cblr-2926	198	43	http://tobaccofreekids.org/research/fact	http://tobaccofreekids.org/research/fact	NOUN
cblr-2926	198	44	sheets	sheet	NOUN
cblr-2926	198	45	/	/	SYM
cblr-2926	198	46	pdf/0310.pdf	pdf/0310.pdf	PROPN
cblr-2926	198	47	(	(	PUNCT
cblr-2926	198	48	sold	sell	VERB
cblr-2926	198	49	with	with	ADP
cblr-2926	198	50	counterfeit	counterfeit	ADJ
cblr-2926	198	51	stamps	stamp	NOUN
cblr-2926	198	52	)	)	PUNCT
cblr-2926	198	53	.	.	PUNCT
cblr-2926	199	1	south	south	PROPN
cblr-2926	199	2	carolina	carolina	PROPN
cblr-2926	199	3	,	,	PUNCT
cblr-2926	199	4	north	north	PROPN
cblr-2926	199	5	carolina	carolina	PROPN
cblr-2926	199	6	,	,	PUNCT
cblr-2926	199	7	and	and	CCONJ
cblr-2926	199	8	north	north	NOUN
cblr-2926	199	9	dakota	dakota	PROPN
cblr-2926	199	10	do	do	AUX
cblr-2926	199	11	not	not	PART
cblr-2926	199	12	require	require	VERB
cblr-2926	199	13	tax	tax	NOUN
cblr-2926	199	14	stamps	stamp	NOUN
cblr-2926	199	15	on	on	ADP
cblr-2926	199	16	tobacco	tobacco	NOUN
cblr-2926	199	17	products	product	NOUN
cblr-2926	199	18	.	.	PUNCT
cblr-2926	200	1	oig	oig	PROPN
cblr-2926	200	2	report	report	PROPN
cblr-2926	200	3	,	,	PUNCT
cblr-2926	200	4	supra	supra	PROPN
cblr-2926	200	5	note	note	NOUN
cblr-2926	200	6	2	2	NUM
cblr-2926	200	7	,	,	PUNCT
cblr-2926	200	8	at	at	ADP
cblr-2926	200	9	9	9	NUM
cblr-2926	200	10	n.25	n.25	PROPN
cblr-2926	200	11	.	.	PROPN
cblr-2926	200	12	north	north	PROPN
cblr-2926	200	13	carolina	carolina	PROPN
cblr-2926	200	14	has	have	AUX
cblr-2926	200	15	considered	consider	VERB
cblr-2926	200	16	reinstating	reinstate	VERB
cblr-2926	200	17	stamps	stamp	NOUN
cblr-2926	200	18	.	.	PUNCT
cblr-2926	201	1	gary	gary	PROPN
cblr-2926	201	2	robertson	robertson	PROPN
cblr-2926	201	3	,	,	PUNCT
cblr-2926	201	4	n.c	n.c	PROPN
cblr-2926	201	5	.	.	PROPN
cblr-2926	201	6	examining	examine	VERB
cblr-2926	201	7	cig	cig	PROPN
cblr-2926	201	8	stamps	stamp	NOUN
cblr-2926	201	9	again	again	ADV
cblr-2926	201	10	to	to	PART
cblr-2926	201	11	deter	deter	VERB
cblr-2926	201	12	smuggling	smuggling	NOUN
cblr-2926	201	13	,	,	PUNCT
cblr-2926	201	14	associated	associated	ADJ
cblr-2926	201	15	press	press	NOUN
cblr-2926	201	16	,	,	PUNCT
cblr-2926	201	17	feb	feb	PROPN
cblr-2926	201	18	.	.	PROPN
cblr-2926	201	19	7	7	NUM
cblr-2926	201	20	,	,	PUNCT
cblr-2926	201	21	2010	2010	NUM
cblr-2926	201	22	,	,	PUNCT
cblr-2926	201	23	available	available	ADJ
cblr-2926	201	24	at	at	ADP
cblr-2926	201	25	http://finance.yahoo.com/news/nc-examining-cig-stamps-aga	http://finance.yahoo.com/news/nc-examining-cig-stamps-aga	PROPN
cblr-2926	201	26	in-apf-1454640237.html?x=0&.v=1	in-apf-1454640237.html?x=0&.v=1	PROPN
cblr-2926	201	27	.	.	PUNCT
cblr-2926	202	1	south	south	PROPN
cblr-2926	202	2	carolina	carolina	PROPN
cblr-2926	202	3	has	have	VERB
cblr-2926	202	4	the	the	DET
cblr-2926	202	5	lowest	low	ADJ
cblr-2926	202	6	tobacco	tobacco	NOUN
cblr-2926	202	7	taxes	taxis	NOUN
cblr-2926	202	8	in	in	ADP
cblr-2926	202	9	the	the	DET
cblr-2926	202	10	nation	nation	NOUN
cblr-2926	202	11	,	,	PUNCT
cblr-2926	202	12	making	make	VERB
cblr-2926	202	13	it	it	PRON
cblr-2926	202	14	ideal	ideal	ADJ
cblr-2926	202	15	as	as	ADP
cblr-2926	202	16	a	a	DET
cblr-2926	202	17	source	source	NOUN
cblr-2926	202	18	for	for	ADP
cblr-2926	202	19	smuggling	smuggling	NOUN
cblr-2926	202	20	.	.	PUNCT
cblr-2926	203	1	see	see	VERB
cblr-2926	203	2	lindblom	lindblom	NOUN
cblr-2926	203	3	,	,	PUNCT
cblr-2926	203	4	supra	supra	PROPN
cblr-2926	203	5	note	note	NOUN
cblr-2926	203	6	16	16	NUM
cblr-2926	203	7	.	.	PUNCT
cblr-2926	204	1	540	540	NUM
cblr-2926	205	1	[	[	NOUN
cblr-2926	205	2	vol	vol	NOUN
cblr-2926	205	3	.	.	PUNCT
cblr-2926	206	1	2010	2010	NUM
cblr-2926	206	2	taxenforcement	taxenforcement	NOUN
cblr-2926	206	3	after	after	ADP
cblr-2926	206	4	hemi	hemi	PROPN
cblr-2926	206	5	group	group	PROPN
cblr-2926	206	6	2	2	NUM
cblr-2926	206	7	.	.	PUNCT
cblr-2926	206	8	native	native	ADJ
cblr-2926	206	9	american	american	PROPN
cblr-2926	206	10	sources	source	NOUN
cblr-2926	206	11	the	the	DET
cblr-2926	206	12	sale	sale	NOUN
cblr-2926	206	13	of	of	ADP
cblr-2926	206	14	cigarettes	cigarette	NOUN
cblr-2926	206	15	on	on	ADP
cblr-2926	206	16	native	native	ADJ
cblr-2926	206	17	american	american	ADJ
cblr-2926	206	18	reservations	reservation	NOUN
cblr-2926	206	19	,	,	PUNCT
cblr-2926	206	20	in	in	ADP
cblr-2926	206	21	particular	particular	ADJ
cblr-2926	206	22	,	,	PUNCT
cblr-2926	206	23	has	have	AUX
cblr-2926	206	24	been	be	AUX
cblr-2926	206	25	a	a	DET
cblr-2926	206	26	source	source	NOUN
cblr-2926	206	27	of	of	ADP
cblr-2926	206	28	significant	significant	ADJ
cblr-2926	206	29	evasion	evasion	NOUN
cblr-2926	206	30	in	in	ADP
cblr-2926	206	31	some	some	DET
cblr-2926	206	32	areas	area	NOUN
cblr-2926	206	33	.	.	PUNCT
cblr-2926	206	34	"	"	PUNCT
cblr-2926	207	1	states	state	NOUN
cblr-2926	207	2	do	do	AUX
cblr-2926	207	3	not	not	PART
cblr-2926	207	4	have	have	VERB
cblr-2926	207	5	the	the	DET
cblr-2926	207	6	power	power	NOUN
cblr-2926	207	7	to	to	PART
cblr-2926	207	8	tax	tax	VERB
cblr-2926	207	9	sales	sale	NOUN
cblr-2926	207	10	on	on	ADP
cblr-2926	207	11	native	native	ADJ
cblr-2926	207	12	american	american	ADJ
cblr-2926	207	13	reservations	reservation	NOUN
cblr-2926	207	14	to	to	ADP
cblr-2926	207	15	registered	registered	ADJ
cblr-2926	207	16	tribe	tribe	NOUN
cblr-2926	207	17	members.42	members.42	NOUN
cblr-2926	207	18	sales	sale	NOUN
cblr-2926	207	19	to	to	ADP
cblr-2926	207	20	non	non	ADJ
cblr-2926	207	21	-	-	ADJ
cblr-2926	207	22	tribal	tribal	ADJ
cblr-2926	207	23	members	member	NOUN
cblr-2926	207	24	can	can	AUX
cblr-2926	207	25	be	be	AUX
cblr-2926	207	26	subject	subject	ADJ
cblr-2926	207	27	to	to	ADP
cblr-2926	207	28	taxation	taxation	NOUN
cblr-2926	207	29	and	and	CCONJ
cblr-2926	207	30	generally	generally	ADV
cblr-2926	207	31	are	be	AUX
cblr-2926	207	32	.	.	PUNCT
cblr-2926	208	1	states	state	NOUN
cblr-2926	208	2	have	have	AUX
cblr-2926	208	3	had	have	VERB
cblr-2926	208	4	great	great	ADJ
cblr-2926	208	5	difficulty	difficulty	NOUN
cblr-2926	208	6	enforcing	enforce	VERB
cblr-2926	208	7	these	these	DET
cblr-2926	208	8	taxes	taxis	NOUN
cblr-2926	208	9	.	.	PUNCT
cblr-2926	208	10	"	"	PUNCT
cblr-2926	209	1	in	in	ADP
cblr-2926	209	2	california	california	PROPN
cblr-2926	209	3	board	board	PROPN
cblr-2926	209	4	of	of	ADP
cblr-2926	209	5	equalization	equalization	NOUN
cblr-2926	209	6	v.	v.	ADP
cblr-2926	209	7	41	41	NUM
cblr-2926	209	8	see	see	NOUN
cblr-2926	209	9	,	,	PUNCT
cblr-2926	209	10	e.g.	e.g.	ADV
cblr-2926	209	11	,	,	PUNCT
cblr-2926	209	12	new	new	PROPN
cblr-2926	209	13	york	york	PROPN
cblr-2926	209	14	c	c	NOUN
cblr-2926	209	15	-	-	PUNCT
cblr-2926	209	16	stores	store	NOUN
cblr-2926	209	17	cheer	cheer	NOUN
cblr-2926	209	18	court	court	NOUN
cblr-2926	209	19	ruling	ruling	NOUN
cblr-2926	209	20	on	on	ADP
cblr-2926	209	21	indian	indian	ADJ
cblr-2926	209	22	tax	tax	NOUN
cblr-2926	209	23	-	-	PUNCT
cblr-2926	209	24	free	free	ADJ
cblr-2926	209	25	cigarette	cigarette	NOUN
cblr-2926	209	26	sales	sale	NOUN
cblr-2926	209	27	,	,	PUNCT
cblr-2926	209	28	convenience	convenience	NOUN
cblr-2926	209	29	store	store	NOUN
cblr-2926	209	30	news.com	news.com	X
cblr-2926	209	31	,	,	PUNCT
cblr-2926	209	32	aug	aug	PROPN
cblr-2926	209	33	.	.	PROPN
cblr-2926	209	34	31	31	NUM
cblr-2926	209	35	,	,	PUNCT
cblr-2926	209	36	2009	2009	NUM
cblr-2926	209	37	,	,	PUNCT
cblr-2926	209	38	http://www.csnews.com/csn/news/article-displayjsp?vnu-contentid=1004	http://www.csnews.com/csn/news/article-displayjsp?vnu-contentid=1004	PROPN
cblr-2926	209	39	007733	007733	NUM
cblr-2926	209	40	(	(	PUNCT
cblr-2926	209	41	"	"	PUNCT
cblr-2926	209	42	[	[	X
cblr-2926	209	43	new	new	PROPN
cblr-2926	209	44	york	york	PROPN
cblr-2926	209	45	association	association	PROPN
cblr-2926	209	46	of	of	ADP
cblr-2926	209	47	convenience	convenience	NOUN
cblr-2926	209	48	stores	store	NOUN
cblr-2926	209	49	]	]	PUNCT
cblr-2926	209	50	claims	claim	VERB
cblr-2926	209	51	rampant	rampant	ADJ
cblr-2926	209	52	cigarette	cigarette	NOUN
cblr-2926	209	53	tax	tax	NOUN
cblr-2926	209	54	evasion	evasion	NOUN
cblr-2926	210	1	[	[	X
cblr-2926	210	2	from	from	ADP
cblr-2926	210	3	native	native	ADJ
cblr-2926	210	4	american	american	PROPN
cblr-2926	210	5	reservations]-tacitly	reservations]-tacitly	ADV
cblr-2926	210	6	sanctioned	sanction	VERB
cblr-2926	210	7	by	by	ADP
cblr-2926	210	8	the	the	DET
cblr-2926	210	9	paterson	paterson	PROPN
cblr-2926	210	10	administration	administration	PROPN
cblr-2926	210	11	-	-	PUNCT
cblr-2926	210	12	has	have	AUX
cblr-2926	210	13	destroyed	destroy	VERB
cblr-2926	210	14	mom	mom	NOUN
cblr-2926	210	15	-	-	PUNCT
cblr-2926	210	16	and	and	CCONJ
cblr-2926	210	17	-	-	PUNCT
cblr-2926	210	18	pop	pop	NOUN
cblr-2926	210	19	retail	retail	ADJ
cblr-2926	210	20	stores	store	NOUN
cblr-2926	210	21	,	,	PUNCT
cblr-2926	210	22	deprived	deprive	VERB
cblr-2926	210	23	the	the	DET
cblr-2926	210	24	state	state	NOUN
cblr-2926	210	25	of	of	ADP
cblr-2926	210	26	$	$	SYM
cblr-2926	210	27	1	1	NUM
cblr-2926	210	28	billion	billion	NUM
cblr-2926	210	29	a	a	DET
cblr-2926	210	30	year	year	NOUN
cblr-2926	210	31	in	in	ADP
cblr-2926	210	32	desperately	desperately	ADV
cblr-2926	210	33	needed	need	VERB
cblr-2926	210	34	revenue	revenue	NOUN
cblr-2926	210	35	and	and	CCONJ
cblr-2926	210	36	undermined	undermine	VERB
cblr-2926	210	37	the	the	DET
cblr-2926	210	38	effectiveness	effectiveness	NOUN
cblr-2926	210	39	of	of	ADP
cblr-2926	210	40	the	the	DET
cblr-2926	210	41	state	state	NOUN
cblr-2926	210	42	's	's	PART
cblr-2926	210	43	anti	anti	ADJ
cblr-2926	210	44	-	-	ADJ
cblr-2926	210	45	smoking	smoking	ADJ
cblr-2926	210	46	efforts	effort	NOUN
cblr-2926	210	47	.	.	PUNCT
cblr-2926	211	1	"	"	PUNCT
cblr-2926	211	2	)	)	PUNCT
cblr-2926	211	3	;	;	PUNCT
cblr-2926	211	4	jennifer	jennifer	PROPN
cblr-2926	211	5	carr	carr	PROPN
cblr-2926	211	6	,	,	PUNCT
cblr-2926	211	7	nyc	nyc	PROPN
cblr-2926	211	8	vs.	vs.	ADP
cblr-2926	211	9	tribal	tribal	ADJ
cblr-2926	211	10	smoke	smoke	NOUN
cblr-2926	211	11	shops	shop	NOUN
cblr-2926	211	12	:	:	PUNCT
cblr-2926	211	13	a	a	DET
cblr-2926	211	14	troubling	troubling	ADJ
cblr-2926	211	15	development	development	NOUN
cblr-2926	211	16	in	in	ADP
cblr-2926	211	17	the	the	DET
cblr-2926	211	18	ongoing	ongoing	ADJ
cblr-2926	211	19	cigarette	cigarette	NOUN
cblr-2926	211	20	tax	tax	NOUN
cblr-2926	211	21	battle	battle	NOUN
cblr-2926	211	22	,	,	PUNCT
cblr-2926	211	23	50	50	NUM
cblr-2926	211	24	state	state	NOUN
cblr-2926	211	25	tax	tax	NOUN
cblr-2926	211	26	notes	note	NOUN
cblr-2926	211	27	mag	mag	PROPN
cblr-2926	211	28	.	.	PROPN
cblr-2926	211	29	321	321	NUM
cblr-2926	211	30	,	,	PUNCT
cblr-2926	211	31	321	321	NUM
cblr-2926	211	32	(	(	PUNCT
cblr-2926	211	33	2008	2008	NUM
cblr-2926	211	34	)	)	PUNCT
cblr-2926	211	35	;	;	PUNCT
cblr-2926	211	36	oig	oig	PROPN
cblr-2926	211	37	report	report	PROPN
cblr-2926	211	38	,	,	PUNCT
cblr-2926	211	39	supra	supra	PROPN
cblr-2926	211	40	note	note	NOUN
cblr-2926	211	41	2	2	NUM
cblr-2926	211	42	,	,	PUNCT
cblr-2926	211	43	at	at	ADP
cblr-2926	211	44	18	18	NUM
cblr-2926	211	45	.	.	PUNCT
cblr-2926	212	1	it	it	PRON
cblr-2926	212	2	has	have	AUX
cblr-2926	212	3	been	be	AUX
cblr-2926	212	4	estimated	estimate	VERB
cblr-2926	212	5	that	that	SCONJ
cblr-2926	212	6	a	a	DET
cblr-2926	212	7	third	third	NOUN
cblr-2926	212	8	of	of	ADP
cblr-2926	212	9	cigarettes	cigarette	NOUN
cblr-2926	212	10	sold	sell	VERB
cblr-2926	212	11	in	in	ADP
cblr-2926	212	12	new	new	PROPN
cblr-2926	212	13	york	york	PROPN
cblr-2926	212	14	state	state	NOUN
cblr-2926	212	15	are	be	AUX
cblr-2926	212	16	sold	sell	VERB
cblr-2926	212	17	untaxed	untaxe	VERB
cblr-2926	212	18	through	through	ADP
cblr-2926	212	19	reservations	reservation	NOUN
cblr-2926	212	20	,	,	PUNCT
cblr-2926	212	21	although	although	SCONJ
cblr-2926	212	22	that	that	DET
cblr-2926	212	23	figure	figure	NOUN
cblr-2926	212	24	would	would	AUX
cblr-2926	212	25	include	include	VERB
cblr-2926	212	26	cigarettes	cigarette	NOUN
cblr-2926	212	27	sold	sell	VERB
cblr-2926	212	28	to	to	ADP
cblr-2926	212	29	tribes	tribe	NOUN
cblr-2926	212	30	for	for	ADP
cblr-2926	212	31	export	export	NOUN
cblr-2926	212	32	into	into	ADP
cblr-2926	212	33	other	other	ADJ
cblr-2926	212	34	states	state	NOUN
cblr-2926	212	35	.	.	PUNCT
cblr-2926	213	1	compare	compare	VERB
cblr-2926	213	2	hearing	hearing	NOUN
cblr-2926	213	3	before	before	ADP
cblr-2926	213	4	the	the	DET
cblr-2926	213	5	n.y	n.y	PROPN
cblr-2926	213	6	.	.	PROPN
cblr-2926	213	7	s.	s.	PROPN
cblr-2926	213	8	standing	standing	PROPN
cblr-2926	213	9	comm	comm	NOUN
cblr-2926	213	10	.	.	PUNCT
cblr-2926	214	1	on	on	ADP
cblr-2926	214	2	investigations	investigation	NOUN
cblr-2926	214	3	and	and	CCONJ
cblr-2926	214	4	gov't	gov't	NOUN
cblr-2926	214	5	operations	operation	NOUN
cblr-2926	214	6	,	,	PUNCT
cblr-2926	214	7	oct	oct	PROPN
cblr-2926	214	8	.	.	PROPN
cblr-2926	214	9	27	27	NUM
cblr-2926	214	10	,	,	PUNCT
cblr-2926	214	11	2009	2009	NUM
cblr-2926	214	12	(	(	PUNCT
cblr-2926	214	13	statement	statement	NOUN
cblr-2926	214	14	of	of	ADP
cblr-2926	214	15	william	william	PROPN
cblr-2926	214	16	comiskey	comiskey	PROPN
cblr-2926	214	17	,	,	PUNCT
cblr-2926	214	18	deputy	deputy	NOUN
cblr-2926	214	19	comm'r	comm'r	NOUN
cblr-2926	214	20	office	office	NOUN
cblr-2926	214	21	of	of	ADP
cblr-2926	214	22	tax	tax	NOUN
cblr-2926	214	23	enforcement	enforcement	NOUN
cblr-2926	214	24	of	of	ADP
cblr-2926	214	25	state	state	NOUN
cblr-2926	214	26	of	of	ADP
cblr-2926	214	27	new	new	PROPN
cblr-2926	214	28	york	york	PROPN
cblr-2926	214	29	department	department	PROPN
cblr-2926	214	30	of	of	ADP
cblr-2926	214	31	taxation	taxation	NOUN
cblr-2926	214	32	and	and	CCONJ
cblr-2926	214	33	finance	finance	NOUN
cblr-2926	214	34	)	)	PUNCT
cblr-2926	214	35	,	,	PUNCT
cblr-2926	214	36	at	at	ADP
cblr-2926	214	37	3	3	NUM
cblr-2926	214	38	,	,	PUNCT
cblr-2926	214	39	available	available	ADJ
cblr-2926	214	40	at	at	ADP
cblr-2926	214	41	http://www.tax.state.ny.us/enfor	http://www.tax.state.ny.us/enfor	ADP
cblr-2926	214	42	cement	cement	NOUN
cblr-2926	214	43	/	/	SYM
cblr-2926	214	44	criminalenforcement	criminalenforcement	NOUN
cblr-2926	214	45	/	/	SYM
cblr-2926	214	46	senatewrittentestimony_102609.pdf	senatewrittentestimony_102609.pdf	PROPN
cblr-2926	214	47	(	(	PUNCT
cblr-2926	214	48	estimating	estimate	VERB
cblr-2926	214	49	one	one	NUM
cblr-2926	214	50	third	third	NOUN
cblr-2926	214	51	of	of	ADP
cblr-2926	214	52	cigarette	cigarette	NOUN
cblr-2926	214	53	sales	sale	NOUN
cblr-2926	214	54	in	in	ADP
cblr-2926	214	55	new	new	PROPN
cblr-2926	214	56	york	york	PROPN
cblr-2926	214	57	are	be	AUX
cblr-2926	214	58	made	make	VERB
cblr-2926	214	59	through	through	ADP
cblr-2926	214	60	a	a	DET
cblr-2926	214	61	reservation	reservation	NOUN
cblr-2926	214	62	without	without	ADP
cblr-2926	214	63	tax	tax	NOUN
cblr-2926	214	64	)	)	PUNCT
cblr-2926	214	65	,	,	PUNCT
cblr-2926	214	66	with	with	ADP
cblr-2926	214	67	robertson	robertson	PROPN
cblr-2926	214	68	,	,	PUNCT
cblr-2926	214	69	supra	supra	PROPN
cblr-2926	214	70	note	note	PROPN
cblr-2926	214	71	40	40	NUM
cblr-2926	214	72	(	(	PUNCT
cblr-2926	214	73	estimating	estimate	VERB
cblr-2926	214	74	one	one	NUM
cblr-2926	214	75	half	half	NOUN
cblr-2926	214	76	of	of	ADP
cblr-2926	214	77	cigarettes	cigarette	NOUN
cblr-2926	214	78	in	in	ADP
cblr-2926	214	79	new	new	PROPN
cblr-2926	214	80	york	york	PROPN
cblr-2926	214	81	state	state	NOUN
cblr-2926	214	82	are	be	AUX
cblr-2926	214	83	sold	sell	VERB
cblr-2926	214	84	untaxed	untaxe	VERB
cblr-2926	214	85	through	through	ADP
cblr-2926	214	86	smuggling	smuggling	NOUN
cblr-2926	214	87	and	and	CCONJ
cblr-2926	214	88	internet	internet	NOUN
cblr-2926	214	89	sales	sale	NOUN
cblr-2926	214	90	)	)	PUNCT
cblr-2926	214	91	.	.	PUNCT
cblr-2926	215	1	42	42	NUM
cblr-2926	215	2	see	see	VERB
cblr-2926	215	3	moe	moe	PROPN
cblr-2926	215	4	v.	v.	ADP
cblr-2926	215	5	confederated	confederate	VERB
cblr-2926	215	6	salish	salish	PROPN
cblr-2926	215	7	and	and	CCONJ
cblr-2926	215	8	kootenai	kootenai	PROPN
cblr-2926	215	9	tribes	tribe	NOUN
cblr-2926	215	10	of	of	ADP
cblr-2926	215	11	flathead	flathead	PROPN
cblr-2926	215	12	reservation	reservation	NOUN
cblr-2926	215	13	,	,	PUNCT
cblr-2926	215	14	425	425	NUM
cblr-2926	215	15	u.s	u.s	PROPN
cblr-2926	215	16	.	.	PROPN
cblr-2926	215	17	463	463	NUM
cblr-2926	215	18	,	,	PUNCT
cblr-2926	215	19	475	475	NUM
cblr-2926	215	20	(	(	PUNCT
cblr-2926	215	21	1976	1976	NUM
cblr-2926	215	22	)	)	PUNCT
cblr-2926	215	23	.	.	PUNCT
cblr-2926	215	24	'	'	PUNCT
cblr-2926	216	1	see	see	VERB
cblr-2926	216	2	washington	washington	PROPN
cblr-2926	216	3	v.	v.	ADP
cblr-2926	216	4	confederated	confederate	VERB
cblr-2926	216	5	tribes	tribe	NOUN
cblr-2926	216	6	of	of	ADP
cblr-2926	216	7	colville	colville	PROPN
cblr-2926	216	8	reservation	reservation	PROPN
cblr-2926	216	9	,	,	PUNCT
cblr-2926	216	10	447	447	NUM
cblr-2926	216	11	u.s	u.s	PROPN
cblr-2926	216	12	.	.	PROPN
cblr-2926	216	13	134	134	NUM
cblr-2926	216	14	,	,	PUNCT
cblr-2926	216	15	160	160	NUM
cblr-2926	216	16	(	(	PUNCT
cblr-2926	216	17	1980	1980	NUM
cblr-2926	216	18	)	)	PUNCT
cblr-2926	216	19	.	.	PUNCT
cblr-2926	217	1	florida	florida	PROPN
cblr-2926	217	2	,	,	PUNCT
cblr-2926	217	3	nevada	nevada	PROPN
cblr-2926	217	4	,	,	PUNCT
cblr-2926	217	5	and	and	CCONJ
cblr-2926	217	6	new	new	PROPN
cblr-2926	217	7	mexico	mexico	PROPN
cblr-2926	217	8	do	do	AUX
cblr-2926	217	9	not	not	PART
cblr-2926	217	10	require	require	VERB
cblr-2926	217	11	taxes	taxis	NOUN
cblr-2926	217	12	on	on	ADP
cblr-2926	217	13	sales	sale	NOUN
cblr-2926	217	14	to	to	ADP
cblr-2926	217	15	non	non	ADJ
cblr-2926	217	16	-	-	ADJ
cblr-2926	217	17	tribal	tribal	ADJ
cblr-2926	217	18	members	member	NOUN
cblr-2926	217	19	.	.	PUNCT
cblr-2926	218	1	judy	judy	PROPN
cblr-2926	218	2	zelio	zelio	PROPN
cblr-2926	218	3	,	,	PUNCT
cblr-2926	218	4	piecing	piece	VERB
cblr-2926	218	5	together	together	ADP
cblr-2926	218	6	the	the	DET
cblr-2926	218	7	state	state	NOUN
cblr-2926	218	8	-	-	PUNCT
cblr-2926	218	9	tribal	tribal	ADJ
cblr-2926	218	10	tax	tax	NOUN
cblr-2926	218	11	puzzle	puzzle	NOUN
cblr-2926	218	12	,	,	PUNCT
cblr-2926	218	13	nat'l	nat'l	NOUN
cblr-2926	218	14	conf	conf	NOUN
cblr-2926	218	15	.	.	PUNCT
cblr-2926	218	16	of	of	ADP
cblr-2926	218	17	state	state	NOUN
cblr-2926	218	18	legislatures	legislature	NOUN
cblr-2926	218	19	,	,	PUNCT
cblr-2926	218	20	apr	apr	PROPN
cblr-2926	218	21	.	.	PROPN
cblr-2926	218	22	2005	2005	NUM
cblr-2926	218	23	,	,	PUNCT
cblr-2926	218	24	http://www.ncslorg/issuesresearchlbudgettax/piecingtogetherthestatet	http://www.ncslorg/issuesresearchlbudgettax/piecingtogetherthestatet	NOUN
cblr-2926	218	25	ribaltaxpuzzle	ribaltaxpuzzle	NOUN
cblr-2926	218	26	/	/	SYM
cblr-2926	218	27	tabid/12662	tabid/12662	NOUN
cblr-2926	218	28	/	/	SYM
cblr-2926	219	1	default.aspx	default.aspx	X
cblr-2926	219	2	.	.	PUNCT
cblr-2926	219	3	"	"	PUNCT
cblr-2926	219	4	see	see	VERB
cblr-2926	219	5	oig	oig	PROPN
cblr-2926	219	6	report	report	PROPN
cblr-2926	219	7	,	,	PUNCT
cblr-2926	219	8	supra	supra	PROPN
cblr-2926	219	9	note	note	NOUN
cblr-2926	219	10	2	2	NUM
cblr-2926	219	11	,	,	PUNCT
cblr-2926	219	12	at	at	ADP
cblr-2926	219	13	28	28	NUM
cblr-2926	219	14	(	(	PUNCT
cblr-2926	219	15	director	director	NOUN
cblr-2926	219	16	of	of	ADP
cblr-2926	219	17	atfe	atfe	PROPN
cblr-2926	219	18	field	field	NOUN
cblr-2926	219	19	division	division	NOUN
cblr-2926	219	20	attributes	attribute	VERB
cblr-2926	219	21	most	most	ADJ
cblr-2926	219	22	of	of	ADP
cblr-2926	219	23	the	the	DET
cblr-2926	219	24	evasion	evasion	NOUN
cblr-2926	219	25	in	in	ADP
cblr-2926	219	26	his	his	PRON
cblr-2926	219	27	area	area	NOUN
cblr-2926	219	28	to	to	PART
cblr-2926	219	29	untaxed	untaxed	VERB
cblr-2926	219	30	tribal	tribal	ADJ
cblr-2926	219	31	sales	sale	NOUN
cblr-2926	219	32	)	)	PUNCT
cblr-2926	219	33	;	;	PUNCT
cblr-2926	219	34	see	see	VERB
cblr-2926	219	35	hearing	hearing	NOUN
cblr-2926	219	36	,	,	PUNCT
cblr-2926	219	37	supra	supra	PROPN
cblr-2926	219	38	note	note	PROPN
cblr-2926	219	39	41	41	NUM
cblr-2926	219	40	,	,	PUNCT
cblr-2926	219	41	at	at	ADP
cblr-2926	219	42	1	1	NUM
cblr-2926	219	43	(	(	PUNCT
cblr-2926	219	44	"	"	PUNCT
cblr-2926	219	45	i	i	PRON
cblr-2926	219	46	want	want	VERB
cblr-2926	219	47	to	to	PART
cblr-2926	219	48	thank	thank	VERB
cblr-2926	219	49	the	the	DET
cblr-2926	219	50	committee	committee	NOUN
cblr-2926	219	51	for	for	ADP
cblr-2926	219	52	inviting	invite	VERB
cblr-2926	219	53	no	no	NOUN
cblr-2926	219	54	.	.	PUNCT
cblr-2926	220	1	2:529	2:529	NUM
cblr-2926	220	2	]	]	SYM
cblr-2926	220	3	541	541	NUM
cblr-2926	220	4	columbia	columbia	PROPN
cblr-2926	220	5	business	business	NOUN
cblr-2926	220	6	law	law	PROPN
cblr-2926	220	7	review	review	VERB
cblr-2926	220	8	chemehuevi	chemehuevi	PROPN
cblr-2926	220	9	indian	indian	PROPN
cblr-2926	220	10	tribe	tribe	PROPN
cblr-2926	220	11	,	,	PUNCT
cblr-2926	220	12	the	the	DET
cblr-2926	220	13	supreme	supreme	PROPN
cblr-2926	220	14	court	court	PROPN
cblr-2926	220	15	held	hold	VERB
cblr-2926	220	16	that	that	SCONJ
cblr-2926	220	17	states	state	NOUN
cblr-2926	220	18	could	could	AUX
cblr-2926	220	19	require	require	VERB
cblr-2926	220	20	tribes	tribe	NOUN
cblr-2926	220	21	to	to	PART
cblr-2926	220	22	collect	collect	VERB
cblr-2926	220	23	these	these	DET
cblr-2926	220	24	taxes	taxis	NOUN
cblr-2926	220	25	but	but	CCONJ
cblr-2926	220	26	did	do	AUX
cblr-2926	220	27	not	not	PART
cblr-2926	220	28	rule	rule	VERB
cblr-2926	220	29	that	that	SCONJ
cblr-2926	220	30	states	state	NOUN
cblr-2926	220	31	had	have	VERB
cblr-2926	220	32	the	the	DET
cblr-2926	220	33	power	power	NOUN
cblr-2926	220	34	to	to	PART
cblr-2926	220	35	collect	collect	VERB
cblr-2926	220	36	the	the	DET
cblr-2926	220	37	taxes	taxis	NOUN
cblr-2926	220	38	directly.4	directly.4	ADP
cblr-2926	220	39	5	5	NUM
cblr-2926	220	40	many	many	ADJ
cblr-2926	220	41	tribal	tribal	ADJ
cblr-2926	220	42	sellers	seller	NOUN
cblr-2926	220	43	refuse	refuse	VERB
cblr-2926	220	44	to	to	PART
cblr-2926	220	45	collect	collect	VERB
cblr-2926	220	46	these	these	DET
cblr-2926	220	47	taxes	taxis	NOUN
cblr-2926	220	48	,	,	PUNCT
cblr-2926	220	49	arguing	argue	VERB
cblr-2926	220	50	that	that	SCONJ
cblr-2926	220	51	their	their	PRON
cblr-2926	220	52	sovereign	sovereign	ADJ
cblr-2926	220	53	status	status	NOUN
cblr-2926	220	54	allows	allow	VERB
cblr-2926	220	55	them	they	PRON
cblr-2926	220	56	to	to	PART
cblr-2926	220	57	sell	sell	VERB
cblr-2926	220	58	cigarettes	cigarette	NOUN
cblr-2926	220	59	taxfree.46	taxfree.46	PROPN
cblr-2926	220	60	me	i	PRON
cblr-2926	220	61	here	here	ADV
cblr-2926	220	62	today	today	NOUN
cblr-2926	220	63	to	to	PART
cblr-2926	220	64	discuss	discuss	VERB
cblr-2926	220	65	one	one	NUM
cblr-2926	220	66	of	of	ADP
cblr-2926	220	67	the	the	DET
cblr-2926	220	68	most	most	ADV
cblr-2926	220	69	difficult	difficult	ADJ
cblr-2926	220	70	tax	tax	NOUN
cblr-2926	220	71	administration	administration	NOUN
cblr-2926	220	72	and	and	CCONJ
cblr-2926	220	73	enforcement	enforcement	NOUN
cblr-2926	220	74	tasks	task	NOUN
cblr-2926	220	75	that	that	PRON
cblr-2926	220	76	we	we	PRON
cblr-2926	220	77	face	face	VERB
cblr-2926	220	78	in	in	ADP
cblr-2926	220	79	new	new	PROPN
cblr-2926	220	80	york	york	PROPN
cblr-2926	220	81	today	today	NOUN
cblr-2926	220	82	,	,	PUNCT
cblr-2926	220	83	that	that	PRON
cblr-2926	220	84	of	of	ADP
cblr-2926	220	85	cigarette	cigarette	NOUN
cblr-2926	220	86	tax	tax	NOUN
cblr-2926	220	87	collection	collection	NOUN
cblr-2926	220	88	on	on	ADP
cblr-2926	220	89	the	the	DET
cblr-2926	220	90	native	native	ADJ
cblr-2926	220	91	american	american	ADJ
cblr-2926	220	92	reservations	reservation	NOUN
cblr-2926	220	93	.	.	PUNCT
cblr-2926	220	94	"	"	PUNCT
cblr-2926	220	95	)	)	PUNCT
cblr-2926	220	96	.	.	PUNCT
cblr-2926	221	1	for	for	ADP
cblr-2926	221	2	example	example	NOUN
cblr-2926	221	3	,	,	PUNCT
cblr-2926	221	4	in	in	ADP
cblr-2926	221	5	2008	2008	NUM
cblr-2926	221	6	sales	sale	NOUN
cblr-2926	221	7	of	of	ADP
cblr-2926	221	8	untaxed	untaxed	ADJ
cblr-2926	221	9	cigarettes	cigarette	NOUN
cblr-2926	221	10	on	on	ADP
cblr-2926	221	11	seneca	seneca	NOUN
cblr-2926	221	12	lands	land	NOUN
cblr-2926	221	13	in	in	ADP
cblr-2926	221	14	new	new	PROPN
cblr-2926	221	15	york	york	PROPN
cblr-2926	221	16	would	would	AUX
cblr-2926	221	17	have	have	AUX
cblr-2926	221	18	amounted	amount	VERB
cblr-2926	221	19	to	to	ADP
cblr-2926	221	20	1,483	1,483	NUM
cblr-2926	221	21	cartons	carton	NOUN
cblr-2926	221	22	per	per	ADP
cblr-2926	221	23	tribal	tribal	ADJ
cblr-2926	221	24	member	member	NOUN
cblr-2926	221	25	(	(	PUNCT
cblr-2926	221	26	amounting	amount	VERB
cblr-2926	221	27	to	to	ADP
cblr-2926	221	28	812	812	NUM
cblr-2926	221	29	cigarettes	cigarette	NOUN
cblr-2926	221	30	per	per	ADP
cblr-2926	221	31	day	day	NOUN
cblr-2926	221	32	)	)	PUNCT
cblr-2926	221	33	.	.	PUNCT
cblr-2926	222	1	jerry	jerry	PROPN
cblr-2926	222	2	zremski	zremski	PROPN
cblr-2926	222	3	,	,	PUNCT
cblr-2926	222	4	senecas	senecas	NOUN
cblr-2926	222	5	confront	confront	VERB
cblr-2926	222	6	tobacco	tobacco	NOUN
cblr-2926	222	7	roadblock	roadblock	NOUN
cblr-2926	222	8	,	,	PUNCT
cblr-2926	222	9	buff	buff	PROPN
cblr-2926	222	10	.	.	PROPN
cblr-2926	223	1	news	news	PROPN
cblr-2926	223	2	,	,	PUNCT
cblr-2926	223	3	jan	jan	PROPN
cblr-2926	223	4	.	.	PROPN
cblr-2926	223	5	11	11	NUM
cblr-2926	223	6	,	,	PUNCT
cblr-2926	223	7	2010	2010	NUM
cblr-2926	223	8	,	,	PUNCT
cblr-2926	223	9	http://www.buffalonews.com/home/story/918589	http://www.buffalonews.com/home/story/918589	X
cblr-2926	223	10	.	.	PUNCT
cblr-2926	224	1	html	html	NOUN
cblr-2926	224	2	.	.	PUNCT
cblr-2926	225	1	"	"	PUNCT
cblr-2926	225	2	see	see	VERB
cblr-2926	225	3	california	california	PROPN
cblr-2926	225	4	bd	bd	PROPN
cblr-2926	225	5	.	.	PROPN
cblr-2926	225	6	of	of	ADP
cblr-2926	225	7	equalization	equalization	PROPN
cblr-2926	225	8	v.	v.	ADP
cblr-2926	225	9	chemehuevi	chemehuevi	PROPN
cblr-2926	225	10	tribe	tribe	PROPN
cblr-2926	225	11	,	,	PUNCT
cblr-2926	225	12	474	474	PROPN
cblr-2926	225	13	u.s	u.s	PROPN
cblr-2926	225	14	.	.	PROPN
cblr-2926	225	15	9	9	NUM
cblr-2926	225	16	,	,	PUNCT
cblr-2926	225	17	12	12	NUM
cblr-2926	225	18	(	(	PUNCT
cblr-2926	225	19	1985	1985	NUM
cblr-2926	225	20	)	)	PUNCT
cblr-2926	225	21	.	.	PUNCT
cblr-2926	226	1	in	in	ADP
cblr-2926	226	2	any	any	DET
cblr-2926	226	3	event	event	NOUN
cblr-2926	226	4	,	,	PUNCT
cblr-2926	226	5	states	state	NOUN
cblr-2926	226	6	would	would	AUX
cblr-2926	226	7	require	require	VERB
cblr-2926	226	8	individual	individual	ADJ
cblr-2926	226	9	inspections	inspection	NOUN
cblr-2926	226	10	to	to	PART
cblr-2926	226	11	determine	determine	VERB
cblr-2926	226	12	whether	whether	SCONJ
cblr-2926	226	13	each	each	DET
cblr-2926	226	14	customer	customer	NOUN
cblr-2926	226	15	was	be	AUX
cblr-2926	226	16	in	in	ADP
cblr-2926	226	17	fact	fact	NOUN
cblr-2926	226	18	a	a	DET
cblr-2926	226	19	tribal	tribal	ADJ
cblr-2926	226	20	member	member	NOUN
cblr-2926	226	21	.	.	PUNCT
cblr-2926	227	1	some	some	DET
cblr-2926	227	2	states	state	NOUN
cblr-2926	227	3	have	have	AUX
cblr-2926	227	4	entered	enter	VERB
cblr-2926	227	5	into	into	ADP
cblr-2926	227	6	agreements	agreement	NOUN
cblr-2926	227	7	with	with	ADP
cblr-2926	227	8	tribes	tribe	NOUN
cblr-2926	227	9	to	to	PART
cblr-2926	227	10	aid	aid	VERB
cblr-2926	227	11	collection	collection	NOUN
cblr-2926	227	12	or	or	CCONJ
cblr-2926	227	13	have	have	VERB
cblr-2926	227	14	the	the	DET
cblr-2926	227	15	tribe	tribe	NOUN
cblr-2926	227	16	charge	charge	VERB
cblr-2926	227	17	its	its	PRON
cblr-2926	227	18	own	own	ADJ
cblr-2926	227	19	tax	tax	NOUN
cblr-2926	227	20	to	to	PART
cblr-2926	227	21	reduce	reduce	VERB
cblr-2926	227	22	competitive	competitive	ADJ
cblr-2926	227	23	imbalance	imbalance	NOUN
cblr-2926	227	24	.	.	PUNCT
cblr-2926	228	1	see	see	VERB
cblr-2926	228	2	zelio	zelio	PROPN
cblr-2926	228	3	,	,	PUNCT
cblr-2926	228	4	supra	supra	PROPN
cblr-2926	228	5	note	note	PROPN
cblr-2926	228	6	43	43	NUM
cblr-2926	228	7	(	(	PUNCT
cblr-2926	228	8	describing	describe	VERB
cblr-2926	228	9	different	different	ADJ
cblr-2926	228	10	types	type	NOUN
cblr-2926	228	11	of	of	ADP
cblr-2926	228	12	these	these	DET
cblr-2926	228	13	agreements	agreement	NOUN
cblr-2926	228	14	)	)	PUNCT
cblr-2926	228	15	.	.	PUNCT
cblr-2926	229	1	states	state	NOUN
cblr-2926	229	2	can	can	AUX
cblr-2926	229	3	enact	enact	VERB
cblr-2926	229	4	regulations	regulation	NOUN
cblr-2926	229	5	necessary	necessary	ADJ
cblr-2926	229	6	to	to	ADP
cblr-2926	229	7	the	the	DET
cblr-2926	229	8	collection	collection	NOUN
cblr-2926	229	9	of	of	ADP
cblr-2926	229	10	taxes	taxis	NOUN
cblr-2926	229	11	on	on	ADP
cblr-2926	229	12	reservations	reservation	NOUN
cblr-2926	229	13	that	that	PRON
cblr-2926	229	14	do	do	AUX
cblr-2926	229	15	not	not	PART
cblr-2926	229	16	impose	impose	VERB
cblr-2926	229	17	an	an	DET
cblr-2926	229	18	excessive	excessive	ADJ
cblr-2926	229	19	burden	burden	NOUN
cblr-2926	229	20	on	on	ADP
cblr-2926	229	21	tribal	tribal	ADJ
cblr-2926	229	22	retailers	retailer	NOUN
cblr-2926	229	23	.	.	PUNCT
cblr-2926	230	1	department	department	NOUN
cblr-2926	230	2	of	of	ADP
cblr-2926	230	3	taxation	taxation	PROPN
cblr-2926	230	4	&	&	CCONJ
cblr-2926	230	5	fin	fin	PROPN
cblr-2926	230	6	.	.	PUNCT
cblr-2926	230	7	of	of	ADP
cblr-2926	230	8	n.y	n.y	PROPN
cblr-2926	230	9	.	.	PROPN
cblr-2926	231	1	v.	v.	ADP
cblr-2926	231	2	milhelm	milhelm	PROPN
cblr-2926	231	3	attea	attea	PROPN
cblr-2926	231	4	&	&	CCONJ
cblr-2926	231	5	bros	bros	PROPN
cblr-2926	231	6	.	.	PROPN
cblr-2926	231	7	,	,	PUNCT
cblr-2926	232	1	512	512	NUM
cblr-2926	232	2	u.s	u.s	PROPN
cblr-2926	232	3	.	.	PROPN
cblr-2926	232	4	61	61	NUM
cblr-2926	232	5	,	,	PUNCT
cblr-2926	232	6	77	77	NUM
cblr-2926	232	7	-	-	SYM
cblr-2926	232	8	78	78	NUM
cblr-2926	232	9	(	(	PUNCT
cblr-2926	232	10	1994	1994	NUM
cblr-2926	232	11	)	)	PUNCT
cblr-2926	232	12	.	.	PUNCT
cblr-2926	233	1	note	note	VERB
cblr-2926	233	2	that	that	SCONJ
cblr-2926	233	3	the	the	DET
cblr-2926	233	4	milhelm	milhelm	PROPN
cblr-2926	233	5	court	court	NOUN
cblr-2926	233	6	did	do	AUX
cblr-2926	233	7	not	not	PART
cblr-2926	233	8	reach	reach	VERB
cblr-2926	233	9	the	the	DET
cblr-2926	233	10	question	question	NOUN
cblr-2926	233	11	of	of	ADP
cblr-2926	233	12	whether	whether	SCONJ
cblr-2926	233	13	treaties	treaty	NOUN
cblr-2926	233	14	might	might	AUX
cblr-2926	233	15	limit	limit	VERB
cblr-2926	233	16	this	this	DET
cblr-2926	233	17	power	power	NOUN
cblr-2926	233	18	.	.	PUNCT
cblr-2926	234	1	i	i	PRON
cblr-2926	234	2	d.	d.	PROPN
cblr-2926	234	3	at	at	ADP
cblr-2926	234	4	78	78	NUM
cblr-2926	234	5	n.11	n.11	NOUN
cblr-2926	234	6	.	.	PUNCT
cblr-2926	235	1	in	in	ADP
cblr-2926	235	2	the	the	DET
cblr-2926	235	3	context	context	NOUN
cblr-2926	235	4	of	of	ADP
cblr-2926	235	5	the	the	DET
cblr-2926	235	6	contraband	contraband	ADJ
cblr-2926	235	7	cigarette	cigarette	NOUN
cblr-2926	235	8	trafficking	trafficking	NOUN
cblr-2926	235	9	act	act	NOUN
cblr-2926	235	10	(	(	PUNCT
cblr-2926	235	11	"	"	PUNCT
cblr-2926	235	12	ccta	ccta	ADJ
cblr-2926	235	13	"	"	PUNCT
cblr-2926	235	14	)	)	PUNCT
cblr-2926	235	15	,	,	PUNCT
cblr-2926	235	16	tribal	tribal	ADJ
cblr-2926	235	17	treaties	treaty	NOUN
cblr-2926	235	18	can	can	AUX
cblr-2926	235	19	be	be	AUX
cblr-2926	235	20	an	an	DET
cblr-2926	235	21	obstacle	obstacle	NOUN
cblr-2926	235	22	to	to	ADP
cblr-2926	235	23	regulation	regulation	NOUN
cblr-2926	235	24	.	.	PUNCT
cblr-2926	236	1	see	see	VERB
cblr-2926	236	2	united	united	PROPN
cblr-2926	236	3	states	states	PROPN
cblr-2926	236	4	v.	v.	ADP
cblr-2926	236	5	fiander	fiander	NOUN
cblr-2926	236	6	,	,	PUNCT
cblr-2926	236	7	547	547	NUM
cblr-2926	236	8	f.3d	f.3d	NUM
cblr-2926	236	9	1036	1036	NUM
cblr-2926	236	10	,	,	PUNCT
cblr-2926	236	11	103738	103738	NUM
cblr-2926	236	12	(	(	PUNCT
cblr-2926	236	13	9th	9th	ADJ
cblr-2926	236	14	cir	cir	NOUN
cblr-2926	236	15	.	.	PROPN
cblr-2926	236	16	2008	2008	NUM
cblr-2926	236	17	)	)	PUNCT
cblr-2926	237	1	(	(	PUNCT
cblr-2926	237	2	upholding	uphold	VERB
cblr-2926	237	3	conviction	conviction	NOUN
cblr-2926	237	4	for	for	ADP
cblr-2926	237	5	rico	rico	PROPN
cblr-2926	237	6	conspiracy	conspiracy	NOUN
cblr-2926	237	7	based	base	VERB
cblr-2926	237	8	on	on	ADP
cblr-2926	237	9	ccta	ccta	ADJ
cblr-2926	237	10	predicate	predicate	NOUN
cblr-2926	237	11	acts	act	NOUN
cblr-2926	237	12	,	,	PUNCT
cblr-2926	237	13	although	although	SCONJ
cblr-2926	237	14	defendant	defendant	NOUN
cblr-2926	237	15	was	be	AUX
cblr-2926	237	16	protected	protect	VERB
cblr-2926	237	17	from	from	ADP
cblr-2926	237	18	prosecution	prosecution	NOUN
cblr-2926	237	19	under	under	ADP
cblr-2926	237	20	the	the	DET
cblr-2926	237	21	ccta	ccta	NOUN
cblr-2926	237	22	by	by	ADP
cblr-2926	237	23	the	the	DET
cblr-2926	237	24	yakama	yakama	PROPN
cblr-2926	237	25	nation	nation	NOUN
cblr-2926	237	26	's	's	PART
cblr-2926	237	27	treaty	treaty	NOUN
cblr-2926	237	28	)	)	PUNCT
cblr-2926	237	29	.	.	PUNCT
cblr-2926	238	1	*	*	PUNCT
cblr-2926	238	2	kurt	kurt	PROPN
cblr-2926	238	3	m.	m.	PROPN
cblr-2926	238	4	ribisl	ribisl	PROPN
cblr-2926	238	5	,	,	PUNCT
cblr-2926	238	6	annice	annice	PROPN
cblr-2926	238	7	e.	e.	PROPN
cblr-2926	238	8	kim	kim	PROPN
cblr-2926	238	9	,	,	PUNCT
cblr-2926	238	10	&	&	CCONJ
cblr-2926	238	11	rebecca	rebecca	PROPN
cblr-2926	238	12	williams	williams	PROPN
cblr-2926	238	13	,	,	PUNCT
cblr-2926	238	14	sales	sale	NOUN
cblr-2926	238	15	and	and	CCONJ
cblr-2926	238	16	marketing	marketing	NOUN
cblr-2926	238	17	of	of	ADP
cblr-2926	238	18	cigarettes	cigarette	NOUN
cblr-2926	238	19	on	on	ADP
cblr-2926	238	20	the	the	DET
cblr-2926	238	21	internet	internet	NOUN
cblr-2926	238	22	:	:	PUNCT
cblr-2926	238	23	emerging	emerge	VERB
cblr-2926	238	24	threats	threat	NOUN
cblr-2926	238	25	to	to	ADP
cblr-2926	238	26	tobacco	tobacco	NOUN
cblr-2926	238	27	control	control	NOUN
cblr-2926	238	28	and	and	CCONJ
cblr-2926	238	29	promising	promise	VERB
cblr-2926	238	30	policy	policy	NOUN
cblr-2926	238	31	solutions	solution	NOUN
cblr-2926	238	32	,	,	PUNCT
cblr-2926	238	33	in	in	ADP
cblr-2926	238	34	ending	end	VERB
cblr-2926	238	35	the	the	DET
cblr-2926	238	36	tobacco	tobacco	NOUN
cblr-2926	238	37	problem	problem	NOUN
cblr-2926	238	38	:	:	PUNCT
cblr-2926	238	39	a	a	DET
cblr-2926	238	40	blueprint	blueprint	NOUN
cblr-2926	238	41	for	for	ADP
cblr-2926	238	42	the	the	DET
cblr-2926	238	43	nation	nation	NOUN
cblr-2926	238	44	669	669	NUM
cblr-2926	238	45	(	(	PUNCT
cblr-2926	238	46	richard	richard	PROPN
cblr-2926	238	47	j.	j.	PROPN
cblr-2926	238	48	bonnie	bonnie	PROPN
cblr-2926	238	49	et	et	PROPN
cblr-2926	238	50	al	al	PROPN
cblr-2926	238	51	.	.	PUNCT
cblr-2926	239	1	ed	ed	PROPN
cblr-2926	239	2	.	.	PROPN
cblr-2926	239	3	,	,	PUNCT
cblr-2926	239	4	2007	2007	NUM
cblr-2926	239	5	)	)	PUNCT
cblr-2926	239	6	;	;	PUNCT
cblr-2926	239	7	see	see	VERB
cblr-2926	239	8	,	,	PUNCT
cblr-2926	239	9	e.g.	e.g.	ADV
cblr-2926	239	10	,	,	PUNCT
cblr-2926	239	11	zremski	zremski	PROPN
cblr-2926	239	12	,	,	PUNCT
cblr-2926	239	13	supra	supra	PROPN
cblr-2926	239	14	note	note	NOUN
cblr-2926	239	15	44	44	NUM
cblr-2926	239	16	(	(	PUNCT
cblr-2926	239	17	"	"	PUNCT
cblr-2926	239	18	citing	cite	VERB
cblr-2926	239	19	the	the	DET
cblr-2926	239	20	sovereignty	sovereignty	NOUN
cblr-2926	239	21	of	of	ADP
cblr-2926	239	22	indian	indian	ADJ
cblr-2926	239	23	lands	land	NOUN
cblr-2926	239	24	,	,	PUNCT
cblr-2926	239	25	seneca	seneca	NOUN
cblr-2926	239	26	merchants	merchant	NOUN
cblr-2926	239	27	refuse	refuse	VERB
cblr-2926	239	28	to	to	PART
cblr-2926	239	29	collect	collect	VERB
cblr-2926	239	30	state	state	NOUN
cblr-2926	239	31	taxes	taxis	NOUN
cblr-2926	239	32	on	on	ADP
cblr-2926	239	33	the	the	DET
cblr-2926	239	34	cigarettes	cigarette	NOUN
cblr-2926	239	35	they	they	PRON
cblr-2926	239	36	sell	sell	VERB
cblr-2926	239	37	,	,	PUNCT
cblr-2926	239	38	giving	give	VERB
cblr-2926	239	39	them	they	PRON
cblr-2926	239	40	a	a	DET
cblr-2926	239	41	huge	huge	ADJ
cblr-2926	239	42	advantage	advantage	NOUN
cblr-2926	239	43	over	over	ADP
cblr-2926	239	44	convenience	convenience	NOUN
cblr-2926	239	45	stores	store	NOUN
cblr-2926	239	46	and	and	CCONJ
cblr-2926	239	47	other	other	ADJ
cblr-2926	239	48	outlets	outlet	NOUN
cblr-2926	239	49	that	that	PRON
cblr-2926	239	50	sell	sell	VERB
cblr-2926	239	51	tobacco	tobacco	NOUN
cblr-2926	239	52	products	product	NOUN
cblr-2926	239	53	at	at	ADP
cblr-2926	239	54	full	full	ADJ
cblr-2926	239	55	price	price	NOUN
cblr-2926	239	56	.	.	PUNCT
cblr-2926	240	1	that	that	PRON
cblr-2926	240	2	has	have	AUX
cblr-2926	240	3	made	make	VERB
cblr-2926	240	4	seneca	seneca	NOUN
cblr-2926	240	5	smoke	smoke	NOUN
cblr-2926	240	6	shops	shop	NOUN
cblr-2926	240	7	and	and	CCONJ
cblr-2926	240	8	mail	mail	NOUN
cblr-2926	240	9	-	-	PUNCT
cblr-2926	240	10	order	order	NOUN
cblr-2926	240	11	cigarette	cigarette	NOUN
cblr-2926	240	12	businesses	business	NOUN
cblr-2926	240	13	a	a	DET
cblr-2926	240	14	huge	huge	ADJ
cblr-2926	240	15	success	success	NOUN
cblr-2926	240	16	.	.	PUNCT
cblr-2926	241	1	"	"	PUNCT
cblr-2926	241	2	)	)	PUNCT
cblr-2926	241	3	.	.	PUNCT
cblr-2926	242	1	542	542	NUM
cblr-2926	243	1	[	[	X
cblr-2926	243	2	vol	vol	NOUN
cblr-2926	243	3	.	.	NOUN
cblr-2926	243	4	20	20	NUM
cblr-2926	243	5	10	10	NUM
cblr-2926	243	6	543no	543no	NOUN
cblr-2926	243	7	.	.	PUNCT
cblr-2926	244	1	2:529	2:529	NUM
cblr-2926	244	2	]	]	SYM
cblr-2926	244	3	3	3	X
cblr-2926	244	4	.	.	X
cblr-2926	244	5	internet	internet	NOUN
cblr-2926	244	6	sales	sale	NOUN
cblr-2926	244	7	internet	internet	NOUN
cblr-2926	244	8	sales	sale	NOUN
cblr-2926	244	9	are	be	AUX
cblr-2926	244	10	another	another	DET
cblr-2926	244	11	large	large	ADJ
cblr-2926	244	12	,	,	PUNCT
cblr-2926	244	13	growing	grow	VERB
cblr-2926	244	14	area	area	NOUN
cblr-2926	244	15	of	of	ADP
cblr-2926	244	16	evasion	evasion	NOUN
cblr-2926	244	17	.	.	PUNCT
cblr-2926	244	18	"	"	PUNCT
cblr-2926	245	1	internet	internet	NOUN
cblr-2926	245	2	retailers	retailer	NOUN
cblr-2926	245	3	buy	buy	VERB
cblr-2926	245	4	untaxed	untaxed	ADJ
cblr-2926	245	5	cigarettes	cigarette	NOUN
cblr-2926	245	6	through	through	ADP
cblr-2926	245	7	one	one	NUM
cblr-2926	245	8	of	of	ADP
cblr-2926	245	9	the	the	DET
cblr-2926	245	10	above	above	ADJ
cblr-2926	245	11	methods	method	NOUN
cblr-2926	245	12	or	or	CCONJ
cblr-2926	245	13	taxed	tax	VERB
cblr-2926	245	14	cigarettes	cigarette	NOUN
cblr-2926	245	15	in	in	ADP
cblr-2926	245	16	a	a	DET
cblr-2926	245	17	low	low	ADJ
cblr-2926	245	18	-	-	PUNCT
cblr-2926	245	19	tax	tax	NOUN
cblr-2926	245	20	state	state	NOUN
cblr-2926	245	21	and	and	CCONJ
cblr-2926	245	22	then	then	ADV
cblr-2926	245	23	sell	sell	VERB
cblr-2926	245	24	those	those	DET
cblr-2926	245	25	cigarettes	cigarette	NOUN
cblr-2926	245	26	on	on	ADP
cblr-2926	245	27	-	-	PUNCT
cblr-2926	245	28	line	line	NOUN
cblr-2926	245	29	without	without	ADP
cblr-2926	245	30	charging	charge	VERB
cblr-2926	245	31	additional	additional	ADJ
cblr-2926	245	32	tax.48	tax.48	NOUN
cblr-2926	245	33	a	a	DET
cblr-2926	245	34	substantial	substantial	ADJ
cblr-2926	245	35	percentage	percentage	NOUN
cblr-2926	245	36	of	of	ADP
cblr-2926	245	37	internet	internet	NOUN
cblr-2926	245	38	retailers	retailer	NOUN
cblr-2926	245	39	sell	sell	VERB
cblr-2926	245	40	tax	tax	NOUN
cblr-2926	245	41	-	-	PUNCT
cblr-2926	245	42	free	free	ADJ
cblr-2926	245	43	cigarettes	cigarette	NOUN
cblr-2926	245	44	from	from	ADP
cblr-2926	245	45	native	native	ADJ
cblr-2926	245	46	american	american	ADJ
cblr-2926	245	47	reservations	reservation	NOUN
cblr-2926	245	48	.	.	PUNCT
cblr-2926	245	49	"	"	PUNCT
cblr-2926	246	1	internet	internet	NOUN
cblr-2926	246	2	retailers	retailer	NOUN
cblr-2926	246	3	can	can	AUX
cblr-2926	246	4	thus	thus	ADV
cblr-2926	246	5	offer	offer	VERB
cblr-2926	246	6	cigarettes	cigarette	NOUN
cblr-2926	246	7	for	for	ADP
cblr-2926	246	8	sale	sale	NOUN
cblr-2926	246	9	at	at	ADP
cblr-2926	246	10	dramatically	dramatically	ADV
cblr-2926	246	11	lower	low	ADJ
cblr-2926	246	12	prices	price	NOUN
cblr-2926	246	13	than	than	ADP
cblr-2926	246	14	local	local	ADJ
cblr-2926	246	15	retailers.o	retailers.o	NOUN
cblr-2926	246	16	states	state	NOUN
cblr-2926	246	17	can	can	AUX
cblr-2926	246	18	not	not	PART
cblr-2926	246	19	require	require	VERB
cblr-2926	246	20	internet	internet	NOUN
cblr-2926	246	21	retailers	retailer	NOUN
cblr-2926	246	22	to	to	PART
cblr-2926	246	23	collect	collect	VERB
cblr-2926	246	24	excise	excise	NOUN
cblr-2926	246	25	taxes	taxis	NOUN
cblr-2926	246	26	.	.	PUNCT
cblr-2926	247	1	in	in	ADP
cblr-2926	247	2	quill	quill	PROPN
cblr-2926	247	3	corp	corp	PROPN
cblr-2926	247	4	.	.	PROPN
cblr-2926	247	5	v.	v.	ADP
cblr-2926	247	6	north	north	PROPN
cblr-2926	247	7	dakota	dakota	PROPN
cblr-2926	247	8	,	,	PUNCT
cblr-2926	247	9	the	the	DET
cblr-2926	247	10	supreme	supreme	PROPN
cblr-2926	247	11	court	court	PROPN
cblr-2926	247	12	held	hold	VERB
cblr-2926	247	13	that	that	SCONJ
cblr-2926	247	14	the	the	DET
cblr-2926	247	15	dormant	dormant	PROPN
cblr-2926	247	16	commerce	commerce	PROPN
cblr-2926	247	17	clause	clause	NOUN
cblr-2926	247	18	and	and	CCONJ
cblr-2926	247	19	due	due	ADJ
cblr-2926	247	20	process	process	NOUN
cblr-2926	247	21	clause	clause	NOUN
cblr-2926	247	22	prevent	prevent	VERB
cblr-2926	247	23	states	state	NOUN
cblr-2926	247	24	from	from	ADP
cblr-2926	247	25	imposing	impose	VERB
cblr-2926	247	26	use	use	NOUN
cblr-2926	247	27	taxes	taxis	NOUN
cblr-2926	247	28	on	on	ADP
cblr-2926	247	29	companies	company	NOUN
cblr-2926	247	30	that	that	PRON
cblr-2926	247	31	maintain	maintain	VERB
cblr-2926	247	32	no	no	DET
cblr-2926	247	33	physical	physical	ADJ
cblr-2926	247	34	presence	presence	NOUN
cblr-2926	247	35	in	in	ADP
cblr-2926	247	36	the	the	DET
cblr-2926	247	37	state	state	NOUN
cblr-2926	247	38	.	.	PUNCT
cblr-2926	248	1	"	"	PUNCT
cblr-2926	248	2	'	'	PUNCT
cblr-2926	248	3	thus	thus	ADV
cblr-2926	248	4	,	,	PUNCT
cblr-2926	248	5	4	4	NUM
cblr-2926	248	6	see	see	AUX
cblr-2926	248	7	prevent	prevent	VERB
cblr-2926	248	8	all	all	DET
cblr-2926	248	9	cigarette	cigarette	NOUN
cblr-2926	248	10	trafficking	trafficking	NOUN
cblr-2926	248	11	act	act	NOUN
cblr-2926	248	12	of	of	ADP
cblr-2926	248	13	2009	2009	NUM
cblr-2926	248	14	(	(	PUNCT
cblr-2926	248	15	"	"	PUNCT
cblr-2926	248	16	pact	pact	NOUN
cblr-2926	248	17	act	act	NOUN
cblr-2926	248	18	"	"	PUNCT
cblr-2926	248	19	)	)	PUNCT
cblr-2926	248	20	,	,	PUNCT
cblr-2926	248	21	h.r	h.r	PROPN
cblr-2926	248	22	.	.	PROPN
cblr-2926	248	23	1676	1676	NUM
cblr-2926	248	24	,	,	PUNCT
cblr-2926	248	25	111th	111th	ADJ
cblr-2926	248	26	cong	cong	NOUN
cblr-2926	248	27	.	.	PUNCT
cblr-2926	249	1	§	§	PROPN
cblr-2926	249	2	1(b)(9	1(b)(9	NUM
cblr-2926	249	3	)	)	PUNCT
cblr-2926	249	4	(	(	PUNCT
cblr-2926	249	5	as	as	SCONJ
cblr-2926	249	6	referred	refer	VERB
cblr-2926	249	7	to	to	ADP
cblr-2926	249	8	senate	senate	PROPN
cblr-2926	249	9	,	,	PUNCT
cblr-2926	249	10	june	june	PROPN
cblr-2926	249	11	1	1	NUM
cblr-2926	249	12	,	,	PUNCT
cblr-2926	249	13	2009	2009	NUM
cblr-2926	249	14	)	)	PUNCT
cblr-2926	249	15	(	(	PUNCT
cblr-2926	249	16	"	"	PUNCT
cblr-2926	249	17	[	[	X
cblr-2926	249	18	tihe	tihe	ADJ
cblr-2926	249	19	number	number	NOUN
cblr-2926	249	20	of	of	ADP
cblr-2926	249	21	internet	internet	NOUN
cblr-2926	249	22	vendors	vendor	NOUN
cblr-2926	249	23	in	in	ADP
cblr-2926	249	24	the	the	DET
cblr-2926	249	25	united	united	PROPN
cblr-2926	249	26	states	states	PROPN
cblr-2926	249	27	and	and	CCONJ
cblr-2926	249	28	in	in	ADP
cblr-2926	249	29	foreign	foreign	ADJ
cblr-2926	249	30	countries	country	NOUN
cblr-2926	249	31	that	that	PRON
cblr-2926	249	32	sell	sell	VERB
cblr-2926	249	33	cigarettes	cigarette	NOUN
cblr-2926	249	34	and	and	CCONJ
cblr-2926	249	35	smokeless	smokeless	NOUN
cblr-2926	249	36	tobacco	tobacco	NOUN
cblr-2926	249	37	to	to	ADP
cblr-2926	249	38	buyers	buyer	NOUN
cblr-2926	249	39	in	in	ADP
cblr-2926	249	40	the	the	DET
cblr-2926	249	41	united	united	PROPN
cblr-2926	249	42	states	states	PROPN
cblr-2926	249	43	increased	increase	VERB
cblr-2926	249	44	from	from	ADP
cblr-2926	249	45	only	only	ADV
cblr-2926	249	46	about	about	ADV
cblr-2926	249	47	40	40	NUM
cblr-2926	249	48	in	in	ADP
cblr-2926	249	49	2000	2000	NUM
cblr-2926	249	50	to	to	ADP
cblr-2926	249	51	more	more	ADJ
cblr-2926	249	52	than	than	ADP
cblr-2926	249	53	500	500	NUM
cblr-2926	249	54	in	in	ADP
cblr-2926	249	55	2005	2005	NUM
cblr-2926	249	56	.	.	PUNCT
cblr-2926	250	1	"	"	PUNCT
cblr-2926	250	2	)	)	PUNCT
cblr-2926	250	3	;	;	PUNCT
cblr-2926	250	4	chen	chen	PROPN
cblr-2926	250	5	,	,	PUNCT
cblr-2926	250	6	supra	supra	PROPN
cblr-2926	250	7	note	note	PROPN
cblr-2926	250	8	8	8	NUM
cblr-2926	250	9	(	(	PUNCT
cblr-2926	250	10	"	"	PUNCT
cblr-2926	250	11	over	over	ADP
cblr-2926	250	12	the	the	DET
cblr-2926	250	13	past	past	ADJ
cblr-2926	250	14	decade	decade	NOUN
cblr-2926	250	15	...	...	PUNCT
cblr-2926	250	16	websites	website	NOUN
cblr-2926	250	17	catering	cater	VERB
cblr-2926	250	18	to	to	ADP
cblr-2926	250	19	tax	tax	NOUN
cblr-2926	250	20	-	-	PUNCT
cblr-2926	250	21	dodging	dodge	VERB
cblr-2926	250	22	smokers	smoker	NOUN
cblr-2926	250	23	have	have	AUX
cblr-2926	250	24	proliferated	proliferate	VERB
cblr-2926	250	25	.	.	PUNCT
cblr-2926	250	26	"	"	PUNCT
cblr-2926	250	27	)	)	PUNCT
cblr-2926	250	28	;	;	PUNCT
cblr-2926	251	1	eric	eric	PROPN
cblr-2926	251	2	lindblom	lindblom	PROPN
cblr-2926	251	3	,	,	PUNCT
cblr-2926	251	4	campaign	campaign	NOUN
cblr-2926	251	5	for	for	ADP
cblr-2926	251	6	tobacco	tobacco	NOUN
cblr-2926	251	7	-	-	PUNCT
cblr-2926	251	8	free	free	ADJ
cblr-2926	251	9	kids	kid	NOUN
cblr-2926	251	10	,	,	PUNCT
cblr-2926	251	11	internet	internet	NOUN
cblr-2926	251	12	sales	sale	NOUN
cblr-2926	251	13	of	of	ADP
cblr-2926	251	14	tobacco	tobacco	NOUN
cblr-2926	251	15	products	product	NOUN
cblr-2926	251	16	-	-	PUNCT
cblr-2926	251	17	reaching	reach	VERB
cblr-2926	251	18	kids	kid	NOUN
cblr-2926	251	19	and	and	CCONJ
cblr-2926	251	20	evading	evade	VERB
cblr-2926	251	21	taxes	taxis	NOUN
cblr-2926	251	22	1	1	NUM
cblr-2926	251	23	(	(	PUNCT
cblr-2926	251	24	2008	2008	NUM
cblr-2926	251	25	)	)	PUNCT
cblr-2926	251	26	,	,	PUNCT
cblr-2926	251	27	http://www.tobaccofreekids.org/resea	http://www.tobaccofreekids.org/resea	PROPN
cblr-2926	251	28	rch	rch	PROPN
cblr-2926	251	29	/	/	SYM
cblr-2926	251	30	factsheets	factsheet	NOUN
cblr-2926	251	31	/	/	SYM
cblr-2926	251	32	pdf/0213.pdf	pdf/0213.pdf	NOUN
cblr-2926	251	33	;	;	PUNCT
cblr-2926	251	34	ribisl	ribisl	NOUN
cblr-2926	251	35	,	,	PUNCT
cblr-2926	251	36	supra	supra	PROPN
cblr-2926	251	37	note	note	NOUN
cblr-2926	251	38	10	10	NUM
cblr-2926	251	39	,	,	PUNCT
cblr-2926	251	40	at	at	ADP
cblr-2926	251	41	2	2	NUM
cblr-2926	251	42	;	;	PUNCT
cblr-2926	251	43	gao	gao	PROPN
cblr-2926	251	44	2002	2002	NUM
cblr-2926	251	45	report	report	NOUN
cblr-2926	251	46	,	,	PUNCT
cblr-2926	251	47	supra	supra	PROPN
cblr-2926	251	48	note	note	NOUN
cblr-2926	251	49	24	24	NUM
cblr-2926	251	50	,	,	PUNCT
cblr-2926	251	51	at	at	ADP
cblr-2926	251	52	11	11	NUM
cblr-2926	251	53	.	.	PUNCT
cblr-2926	252	1	a	a	DET
cblr-2926	252	2	see	see	NOUN
cblr-2926	252	3	ribisl	ribisl	NOUN
cblr-2926	252	4	,	,	PUNCT
cblr-2926	252	5	supra	supra	PROPN
cblr-2926	252	6	note	note	PROPN
cblr-2926	252	7	29	29	NUM
cblr-2926	252	8	,	,	PUNCT
cblr-2926	252	9	at	at	ADP
cblr-2926	252	10	2	2	NUM
cblr-2926	252	11	.	.	PUNCT
cblr-2926	252	12	*	*	PUNCT
cblr-2926	252	13	see	see	VERB
cblr-2926	252	14	ribisl	ribisl	NOUN
cblr-2926	252	15	,	,	PUNCT
cblr-2926	252	16	supra	supra	PROPN
cblr-2926	252	17	note	note	NOUN
cblr-2926	252	18	46	46	NUM
cblr-2926	252	19	,	,	PUNCT
cblr-2926	252	20	at	at	ADP
cblr-2926	252	21	655	655	NUM
cblr-2926	252	22	(	(	PUNCT
cblr-2926	252	23	"	"	PUNCT
cblr-2926	252	24	in	in	ADP
cblr-2926	252	25	january	january	PROPN
cblr-2926	252	26	2005	2005	NUM
cblr-2926	252	27	,	,	PUNCT
cblr-2926	252	28	among	among	ADP
cblr-2926	252	29	domestic	domestic	ADJ
cblr-2926	252	30	[	[	X
cblr-2926	252	31	internet	internet	NOUN
cblr-2926	252	32	]	]	X
cblr-2926	252	33	vendors	vendor	NOUN
cblr-2926	252	34	,	,	PUNCT
cblr-2926	252	35	63.4	63.4	NUM
cblr-2926	252	36	percent	percent	NOUN
cblr-2926	252	37	appeared	appear	VERB
cblr-2926	252	38	to	to	PART
cblr-2926	252	39	have	have	VERB
cblr-2926	252	40	a	a	DET
cblr-2926	252	41	native	native	ADJ
cblr-2926	252	42	american	american	ADJ
cblr-2926	252	43	affiliation	affiliation	NOUN
cblr-2926	252	44	.	.	PUNCT
cblr-2926	252	45	"	"	PUNCT
cblr-2926	252	46	)	)	PUNCT
cblr-2926	252	47	.	.	PUNCT
cblr-2926	253	1	"	"	PUNCT
cblr-2926	253	2	for	for	ADP
cblr-2926	253	3	example	example	NOUN
cblr-2926	253	4	,	,	PUNCT
cblr-2926	253	5	one	one	NUM
cblr-2926	253	6	study	study	NOUN
cblr-2926	253	7	found	find	VERB
cblr-2926	253	8	internet	internet	NOUN
cblr-2926	253	9	cigarettes	cigarette	NOUN
cblr-2926	253	10	for	for	ADP
cblr-2926	253	11	"	"	PUNCT
cblr-2926	253	12	about	about	ADV
cblr-2926	253	13	one	one	NUM
cblr-2926	253	14	fifth	fifth	ADJ
cblr-2926	253	15	"	"	PUNCT
cblr-2926	253	16	the	the	DET
cblr-2926	253	17	price	price	NOUN
cblr-2926	253	18	of	of	ADP
cblr-2926	253	19	cigarettes	cigarette	NOUN
cblr-2926	253	20	sold	sell	VERB
cblr-2926	253	21	by	by	ADP
cblr-2926	253	22	local	local	ADJ
cblr-2926	253	23	retailers	retailer	NOUN
cblr-2926	253	24	in	in	ADP
cblr-2926	253	25	the	the	DET
cblr-2926	253	26	san	san	PROPN
cblr-2926	253	27	francisco	francisco	PROPN
cblr-2926	253	28	bay	bay	PROPN
cblr-2926	253	29	area	area	NOUN
cblr-2926	253	30	.	.	PUNCT
cblr-2926	254	1	felicia	felicia	PROPN
cblr-2926	254	2	s.	s.	PROPN
cblr-2926	254	3	hodge	hodge	PROPN
cblr-2926	254	4	et	et	PROPN
cblr-2926	254	5	al	al	PROPN
cblr-2926	254	6	.	.	PROPN
cblr-2926	254	7	,	,	PUNCT
cblr-2926	254	8	american	american	PROPN
cblr-2926	254	9	indian	indian	PROPN
cblr-2926	254	10	internet	internet	NOUN
cblr-2926	254	11	cigarette	cigarette	NOUN
cblr-2926	254	12	sales	sale	NOUN
cblr-2926	254	13	:	:	PUNCT
cblr-2926	254	14	another	another	DET
cblr-2926	254	15	avenue	avenue	NOUN
cblr-2926	254	16	for	for	ADP
cblr-2926	254	17	selling	sell	VERB
cblr-2926	254	18	tobacco	tobacco	NOUN
cblr-2926	254	19	products	product	NOUN
cblr-2926	254	20	,	,	PUNCT
cblr-2926	254	21	94	94	NUM
cblr-2926	254	22	am	am	NOUN
cblr-2926	254	23	.	.	PUNCT
cblr-2926	255	1	jur	jur	PROPN
cblr-2926	255	2	.	.	PUNCT
cblr-2926	256	1	pub	pub	NOUN
cblr-2926	256	2	.	.	PUNCT
cblr-2926	257	1	health	health	NOUN
cblr-2926	257	2	260	260	NUM
cblr-2926	257	3	,	,	PUNCT
cblr-2926	257	4	260	260	NUM
cblr-2926	257	5	(	(	PUNCT
cblr-2926	257	6	2004	2004	NUM
cblr-2926	257	7	)	)	PUNCT
cblr-2926	257	8	.	.	PUNCT
cblr-2926	258	1	5	5	NUM
cblr-2926	258	2	504	504	NUM
cblr-2926	258	3	u.s	u.s	PROPN
cblr-2926	258	4	.	.	PROPN
cblr-2926	258	5	298	298	NUM
cblr-2926	258	6	,	,	PUNCT
cblr-2926	258	7	318	318	NUM
cblr-2926	258	8	(	(	PUNCT
cblr-2926	258	9	1992	1992	NUM
cblr-2926	258	10	)	)	PUNCT
cblr-2926	258	11	.	.	PUNCT
cblr-2926	259	1	while	while	SCONJ
cblr-2926	259	2	the	the	DET
cblr-2926	259	3	court	court	NOUN
cblr-2926	259	4	recognized	recognize	VERB
cblr-2926	259	5	the	the	DET
cblr-2926	259	6	tension	tension	NOUN
cblr-2926	259	7	between	between	ADP
cblr-2926	259	8	its	its	PRON
cblr-2926	259	9	decision	decision	NOUN
cblr-2926	259	10	and	and	CCONJ
cblr-2926	259	11	the	the	DET
cblr-2926	259	12	states	state	NOUN
cblr-2926	259	13	'	'	PART
cblr-2926	259	14	desire	desire	NOUN
cblr-2926	259	15	to	to	PART
cblr-2926	259	16	have	have	AUX
cblr-2926	259	17	out	out	ADV
cblr-2926	259	18	-	-	PUNCT
cblr-2926	259	19	of	of	ADP
cblr-2926	259	20	-	-	PUNCT
cblr-2926	259	21	state	state	NOUN
cblr-2926	259	22	entities	entity	NOUN
cblr-2926	259	23	pay	pay	VERB
cblr-2926	259	24	their	their	PRON
cblr-2926	259	25	fair	fair	ADJ
cblr-2926	259	26	share	share	NOUN
cblr-2926	259	27	of	of	ADP
cblr-2926	259	28	taxes	taxis	NOUN
cblr-2926	259	29	,	,	PUNCT
cblr-2926	259	30	see	see	VERB
cblr-2926	259	31	i	i	PRON
cblr-2926	259	32	d.	d.	PROPN
cblr-2926	259	33	at	at	ADP
cblr-2926	259	34	310	310	NUM
cblr-2926	259	35	n.5	n.5	NOUN
cblr-2926	259	36	,	,	PUNCT
cblr-2926	259	37	the	the	DET
cblr-2926	259	38	court	court	NOUN
cblr-2926	259	39	saw	see	VERB
cblr-2926	259	40	a	a	DET
cblr-2926	259	41	need	need	NOUN
cblr-2926	259	42	to	to	PART
cblr-2926	259	43	balance	balance	VERB
cblr-2926	259	44	those	those	DET
cblr-2926	259	45	concerns	concern	NOUN
cblr-2926	259	46	against	against	ADP
cblr-2926	259	47	states	state	NOUN
cblr-2926	259	48	'	'	PART
cblr-2926	259	49	ability	ability	NOUN
cblr-2926	259	50	to	to	PART
cblr-2926	259	51	burden	burden	VERB
cblr-2926	259	52	interstate	interstate	PROPN
cblr-2926	259	53	commerce	commerce	NOUN
cblr-2926	259	54	,	,	PUNCT
cblr-2926	259	55	see	see	VERB
cblr-2926	259	56	i	i	PRON
cblr-2926	259	57	d.	d.	PROPN
cblr-2926	259	58	at	at	ADP
cblr-2926	259	59	313	313	NUM
cblr-2926	259	60	.	.	PUNCT
cblr-2926	260	1	the	the	DET
cblr-2926	260	2	court	court	NOUN
cblr-2926	260	3	expressed	express	VERB
cblr-2926	260	4	concern	concern	NOUN
cblr-2926	260	5	that	that	SCONJ
cblr-2926	260	6	a	a	DET
cblr-2926	260	7	retailer	retailer	NOUN
cblr-2926	260	8	could	could	AUX
cblr-2926	260	9	be	be	AUX
cblr-2926	260	10	forced	force	VERB
cblr-2926	260	11	to	to	PART
cblr-2926	260	12	collect	collect	VERB
cblr-2926	260	13	taxes	taxis	NOUN
cblr-2926	260	14	for	for	ADP
cblr-2926	260	15	over	over	ADP
cblr-2926	260	16	6000	6000	NUM
cblr-2926	260	17	state	state	NOUN
cblr-2926	260	18	and	and	CCONJ
cblr-2926	260	19	local	local	ADJ
cblr-2926	260	20	taxing	tax	VERB
cblr-2926	260	21	jurisdictions	jurisdiction	NOUN
cblr-2926	260	22	.	.	PUNCT
cblr-2926	261	1	i	i	PRON
cblr-2926	261	2	d.	d.	PROPN
cblr-2926	261	3	at	at	ADP
cblr-2926	261	4	313	313	NUM
cblr-2926	261	5	n.6	n.6	NOUN
cblr-2926	261	6	.	.	PUNCT
cblr-2926	261	7	changes	change	NOUN
cblr-2926	261	8	in	in	ADP
cblr-2926	261	9	technology	technology	NOUN
cblr-2926	261	10	and	and	CCONJ
cblr-2926	261	11	state	state	NOUN
cblr-2926	261	12	regulation	regulation	NOUN
cblr-2926	261	13	since	since	SCONJ
cblr-2926	261	14	1992	1992	NUM
cblr-2926	261	15	have	have	AUX
cblr-2926	261	16	led	lead	VERB
cblr-2926	261	17	to	to	PART
cblr-2926	261	18	taxenforcemefnt	taxenforcemefnt	VERB
cblr-2926	261	19	after	after	SCONJ
cblr-2926	261	20	hemi	hemi	PROPN
cblr-2926	261	21	group	group	PROPN
cblr-2926	261	22	states	state	NOUN
cblr-2926	261	23	must	must	AUX
cblr-2926	261	24	collect	collect	VERB
cblr-2926	261	25	tax	tax	NOUN
cblr-2926	261	26	on	on	ADP
cblr-2926	261	27	internet	internet	NOUN
cblr-2926	261	28	sales	sale	NOUN
cblr-2926	261	29	directly	directly	ADV
cblr-2926	261	30	from	from	ADP
cblr-2926	261	31	the	the	DET
cblr-2926	261	32	customer.5	customer.5	PROPN
cblr-2926	261	33	2	2	NUM
cblr-2926	261	34	states	state	NOUN
cblr-2926	261	35	have	have	AUX
cblr-2926	261	36	found	find	VERB
cblr-2926	261	37	it	it	PRON
cblr-2926	261	38	difficult	difficult	ADJ
cblr-2926	261	39	to	to	PART
cblr-2926	261	40	collect	collect	VERB
cblr-2926	261	41	these	these	DET
cblr-2926	261	42	taxes	taxis	NOUN
cblr-2926	261	43	directly	directly	ADV
cblr-2926	261	44	,	,	PUNCT
cblr-2926	261	45	not	not	PART
cblr-2926	261	46	only	only	ADV
cblr-2926	261	47	with	with	ADP
cblr-2926	261	48	respect	respect	NOUN
cblr-2926	261	49	to	to	ADP
cblr-2926	261	50	cigarettes	cigarette	NOUN
cblr-2926	261	51	but	but	CCONJ
cblr-2926	261	52	also	also	ADV
cblr-2926	261	53	for	for	ADP
cblr-2926	261	54	other	other	ADJ
cblr-2926	261	55	retail	retail	ADJ
cblr-2926	261	56	goods	good	NOUN
cblr-2926	261	57	sold	sell	VERB
cblr-2926	261	58	over	over	ADP
cblr-2926	261	59	the	the	DET
cblr-2926	261	60	internet.5	internet.5	NOUN
cblr-2926	261	61	3	3	NUM
cblr-2926	261	62	states	state	NOUN
cblr-2926	261	63	have	have	AUX
cblr-2926	261	64	shown	show	VERB
cblr-2926	261	65	concern	concern	NOUN
cblr-2926	261	66	about	about	ADP
cblr-2926	261	67	the	the	DET
cblr-2926	261	68	impact	impact	NOUN
cblr-2926	261	69	internet	internet	NOUN
cblr-2926	261	70	evasion	evasion	NOUN
cblr-2926	261	71	will	will	AUX
cblr-2926	261	72	have	have	VERB
cblr-2926	261	73	on	on	ADP
cblr-2926	261	74	their	their	PRON
cblr-2926	261	75	ability	ability	NOUN
cblr-2926	261	76	to	to	PART
cblr-2926	261	77	collect	collect	VERB
cblr-2926	261	78	taxes	taxis	NOUN
cblr-2926	261	79	in	in	ADP
cblr-2926	261	80	the	the	DET
cblr-2926	261	81	long	long	ADJ
cblr-2926	261	82	term.5	term.5	PROPN
cblr-2926	261	83	4	4	NUM
cblr-2926	261	84	even	even	ADV
cblr-2926	261	85	without	without	ADP
cblr-2926	261	86	evading	evade	VERB
cblr-2926	261	87	taxes	taxis	NOUN
cblr-2926	261	88	,	,	PUNCT
cblr-2926	261	89	internet	internet	NOUN
cblr-2926	261	90	sales	sale	NOUN
cblr-2926	261	91	can	can	AUX
cblr-2926	261	92	violate	violate	VERB
cblr-2926	261	93	state	state	NOUN
cblr-2926	261	94	laws	law	NOUN
cblr-2926	261	95	that	that	PRON
cblr-2926	261	96	prohibit	prohibit	VERB
cblr-2926	261	97	the	the	DET
cblr-2926	261	98	direct	direct	ADJ
cblr-2926	261	99	mailing	mailing	NOUN
cblr-2926	261	100	of	of	ADP
cblr-2926	261	101	cigarettes	cigarette	NOUN
cblr-2926	261	102	to	to	ADP
cblr-2926	261	103	consumers	consumer	NOUN
cblr-2926	261	104	and	and	CCONJ
cblr-2926	261	105	require	require	VERB
cblr-2926	261	106	the	the	DET
cblr-2926	261	107	verification	verification	NOUN
cblr-2926	261	108	of	of	ADP
cblr-2926	261	109	age	age	NOUN
cblr-2926	261	110	in	in	ADP
cblr-2926	261	111	tobacco	tobacco	NOUN
cblr-2926	261	112	sales	sale	NOUN
cblr-2926	261	113	.	.	PUNCT
cblr-2926	262	1	5	5	NUM
cblr-2926	262	2	c.	c.	NOUN
cblr-2926	262	3	combating	combat	VERB
cblr-2926	262	4	evasion	evasion	NOUN
cblr-2926	262	5	states	state	NOUN
cblr-2926	262	6	and	and	CCONJ
cblr-2926	262	7	the	the	DET
cblr-2926	262	8	federal	federal	ADJ
cblr-2926	262	9	government	government	NOUN
cblr-2926	262	10	have	have	AUX
cblr-2926	262	11	found	find	VERB
cblr-2926	262	12	existing	exist	VERB
cblr-2926	262	13	legal	legal	ADJ
cblr-2926	262	14	tools	tool	NOUN
cblr-2926	262	15	insufficient	insufficient	ADJ
cblr-2926	262	16	to	to	PART
cblr-2926	262	17	combat	combat	VERB
cblr-2926	262	18	evasion	evasion	NOUN
cblr-2926	262	19	.	.	PUNCT
cblr-2926	262	20	"	"	PUNCT
cblr-2926	263	1	the	the	DET
cblr-2926	263	2	primary	primary	ADJ
cblr-2926	263	3	calls	call	NOUN
cblr-2926	263	4	for	for	SCONJ
cblr-2926	263	5	the	the	DET
cblr-2926	263	6	supreme	supreme	PROPN
cblr-2926	263	7	court	court	PROPN
cblr-2926	263	8	to	to	PART
cblr-2926	263	9	revisit	revisit	VERB
cblr-2926	263	10	quill	quill	NOUN
cblr-2926	263	11	.	.	PUNCT
cblr-2926	264	1	see	see	VERB
cblr-2926	264	2	,	,	PUNCT
cblr-2926	264	3	e.g.	e.g.	ADV
cblr-2926	264	4	,	,	PUNCT
cblr-2926	264	5	jeffrey	jeffrey	PROPN
cblr-2926	264	6	a.	a.	PROPN
cblr-2926	264	7	friedman	friedman	PROPN
cblr-2926	264	8	et	et	PROPN
cblr-2926	264	9	al	al	PROPN
cblr-2926	264	10	.	.	PROPN
cblr-2926	264	11	,	,	PUNCT
cblr-2926	264	12	the	the	DET
cblr-2926	264	13	u.s	u.s	PROPN
cblr-2926	264	14	.	.	PROPN
cblr-2926	264	15	supreme	supreme	PROPN
cblr-2926	264	16	court	court	PROPN
cblr-2926	264	17	should	should	AUX
cblr-2926	264	18	accept	accept	VERB
cblr-2926	264	19	a	a	DET
cblr-2926	264	20	nexus	nexus	NOUN
cblr-2926	264	21	case	case	NOUN
cblr-2926	264	22	,	,	PUNCT
cblr-2926	264	23	53	53	NUM
cblr-2926	264	24	state	state	NOUN
cblr-2926	264	25	tax	tax	NOUN
cblr-2926	264	26	notes	note	NOUN
cblr-2926	264	27	mag	mag	ADJ
cblr-2926	264	28	.	.	PUNCT
cblr-2926	265	1	42	42	NUM
cblr-2926	265	2	(	(	PUNCT
cblr-2926	265	3	2009	2009	NUM
cblr-2926	265	4	)	)	PUNCT
cblr-2926	265	5	.	.	PUNCT
cblr-2926	266	1	5	5	NUM
cblr-2926	266	2	transcript	transcript	NOUN
cblr-2926	266	3	of	of	ADP
cblr-2926	266	4	oral	oral	ADJ
cblr-2926	266	5	argument	argument	NOUN
cblr-2926	266	6	at	at	ADP
cblr-2926	266	7	41	41	NUM
cblr-2926	266	8	,	,	PUNCT
cblr-2926	266	9	hemi	hemi	PROPN
cblr-2926	266	10	group	group	PROPN
cblr-2926	266	11	v.	v.	ADP
cblr-2926	266	12	city	city	PROPN
cblr-2926	266	13	of	of	ADP
cblr-2926	266	14	new	new	PROPN
cblr-2926	266	15	york	york	PROPN
cblr-2926	266	16	,	,	PUNCT
cblr-2926	266	17	130	130	NUM
cblr-2926	266	18	s.	s.	PROPN
cblr-2926	266	19	ct	ct	PROPN
cblr-2926	266	20	.	.	PROPN
cblr-2926	266	21	983	983	NUM
cblr-2926	266	22	(	(	PUNCT
cblr-2926	266	23	2010	2010	NUM
cblr-2926	266	24	)	)	PUNCT
cblr-2926	266	25	(	(	PUNCT
cblr-2926	266	26	no	no	INTJ
cblr-2926	266	27	.	.	NOUN
cblr-2926	266	28	08	08	NUM
cblr-2926	266	29	-	-	SYM
cblr-2926	266	30	969	969	NUM
cblr-2926	266	31	)	)	PUNCT
cblr-2926	266	32	,	,	PUNCT
cblr-2926	266	33	available	available	ADJ
cblr-2926	266	34	at	at	ADP
cblr-2926	266	35	http://www.supreme	http://www.supreme	PROPN
cblr-2926	266	36	courtus.gov/oral-arguments/argument-transcripts/08-969.pdf	courtus.gov/oral-arguments/argument-transcripts/08-969.pdf	PROPN
cblr-2926	266	37	.	.	PUNCT
cblr-2926	266	38	"	"	PUNCT
cblr-2926	266	39	see	see	VERB
cblr-2926	266	40	i	i	PRON
cblr-2926	266	41	d.	d.	PROPN
cblr-2926	266	42	;	;	PUNCT
cblr-2926	266	43	gao	gao	PROPN
cblr-2926	266	44	2002	2002	NUM
cblr-2926	266	45	report	report	NOUN
cblr-2926	266	46	,	,	PUNCT
cblr-2926	266	47	supra	supra	PROPN
cblr-2926	266	48	note	note	NOUN
cblr-2926	266	49	24	24	NUM
cblr-2926	266	50	,	,	PUNCT
cblr-2926	266	51	at	at	ADP
cblr-2926	266	52	13	13	NUM
cblr-2926	266	53	tbl.1	tbl.1	NOUN
cblr-2926	266	54	(	(	PUNCT
cblr-2926	266	55	providing	provide	VERB
cblr-2926	266	56	data	datum	NOUN
cblr-2926	266	57	on	on	ADP
cblr-2926	266	58	state	state	NOUN
cblr-2926	266	59	response	response	NOUN
cblr-2926	266	60	rates	rate	NOUN
cblr-2926	266	61	from	from	ADP
cblr-2926	266	62	efforts	effort	NOUN
cblr-2926	266	63	to	to	PART
cblr-2926	266	64	collect	collect	VERB
cblr-2926	266	65	taxes	taxis	NOUN
cblr-2926	266	66	directly	directly	ADV
cblr-2926	266	67	from	from	ADP
cblr-2926	266	68	purchasers	purchaser	NOUN
cblr-2926	266	69	)	)	PUNCT
cblr-2926	266	70	;	;	PUNCT
cblr-2926	266	71	kenneth	kenneth	PROPN
cblr-2926	266	72	corbin	corbin	PROPN
cblr-2926	266	73	,	,	PUNCT
cblr-2926	266	74	'	'	PUNCT
cblr-2926	266	75	amazon	amazon	NOUN
cblr-2926	266	76	tax	tax	NOUN
cblr-2926	266	77	'	'	PUNCT
cblr-2926	266	78	lands	land	NOUN
cblr-2926	266	79	in	in	ADP
cblr-2926	266	80	new	new	PROPN
cblr-2926	266	81	york	york	PROPN
cblr-2926	266	82	,	,	PUNCT
cblr-2926	266	83	internet	internet	NOUN
cblr-2926	266	84	news	news	NOUN
cblr-2926	266	85	,	,	PUNCT
cblr-2926	266	86	apr	apr	PROPN
cblr-2926	266	87	.	.	PROPN
cblr-2926	266	88	10	10	NUM
cblr-2926	266	89	,	,	PUNCT
cblr-2926	266	90	2008	2008	NUM
cblr-2926	266	91	,	,	PUNCT
cblr-2926	266	92	http://www.internetnews.comlec	http://www.internetnews.comlec	NOUN
cblr-2926	266	93	-	-	PUNCT
cblr-2926	266	94	news	news	NOUN
cblr-2926	266	95	/	/	SYM
cblr-2926	266	96	article.php/37	article.php/37	NOUN
cblr-2926	266	97	40056	40056	NUM
cblr-2926	266	98	(	(	PUNCT
cblr-2926	266	99	describing	describe	VERB
cblr-2926	266	100	state	state	NOUN
cblr-2926	266	101	efforts	effort	NOUN
cblr-2926	266	102	to	to	PART
cblr-2926	266	103	expand	expand	VERB
cblr-2926	266	104	their	their	PRON
cblr-2926	266	105	ability	ability	NOUN
cblr-2926	266	106	to	to	PART
cblr-2926	266	107	collect	collect	VERB
cblr-2926	266	108	taxes	taxis	NOUN
cblr-2926	266	109	directly	directly	ADV
cblr-2926	266	110	from	from	ADP
cblr-2926	266	111	retailers	retailer	NOUN
cblr-2926	266	112	)	)	PUNCT
cblr-2926	266	113	;	;	PUNCT
cblr-2926	266	114	see	see	VERB
cblr-2926	266	115	,	,	PUNCT
cblr-2926	266	116	e.g.	e.g.	ADV
cblr-2926	266	117	,	,	PUNCT
cblr-2926	266	118	michael	michael	PROPN
cblr-2926	266	119	hiltzik	hiltzik	ADV
cblr-2926	266	120	,	,	PUNCT
cblr-2926	266	121	internet	internet	NOUN
cblr-2926	266	122	sales	sale	NOUN
cblr-2926	266	123	tax	tax	NOUN
cblr-2926	266	124	scofflaws	scofflaw	NOUN
cblr-2926	266	125	cheat	cheat	VERB
cblr-2926	266	126	state	state	NOUN
cblr-2926	266	127	,	,	PUNCT
cblr-2926	266	128	l.a	l.a	PROPN
cblr-2926	266	129	.	.	PROPN
cblr-2926	266	130	times	times	PROPN
cblr-2926	266	131	,	,	PUNCT
cblr-2926	266	132	dec	dec	PROPN
cblr-2926	266	133	.	.	PROPN
cblr-2926	266	134	24	24	NUM
cblr-2926	266	135	,	,	PUNCT
cblr-2926	266	136	2009	2009	NUM
cblr-2926	266	137	,	,	PUNCT
cblr-2926	266	138	available	available	ADJ
cblr-2926	266	139	at	at	ADP
cblr-2926	266	140	http://articles.latimes.com/2009/dec/24/business/la-fi-hiltzik24-2009dec24	http://articles.latimes.com/2009/dec/24/business/la-fi-hiltzik24-2009dec24	PROPN
cblr-2926	266	141	.	.	PROPN
cblr-2926	267	1	54	54	NUM
cblr-2926	267	2	gao	gao	PROPN
cblr-2926	267	3	2002	2002	NUM
cblr-2926	267	4	report	report	NOUN
cblr-2926	267	5	,	,	PUNCT
cblr-2926	267	6	supra	supra	PROPN
cblr-2926	267	7	note	note	NOUN
cblr-2926	267	8	24	24	NUM
cblr-2926	267	9	,	,	PUNCT
cblr-2926	267	10	at	at	ADP
cblr-2926	267	11	15	15	NUM
cblr-2926	267	12	;	;	PUNCT
cblr-2926	267	13	see	see	VERB
cblr-2926	267	14	also	also	ADV
cblr-2926	267	15	brief	brief	VERB
cblr-2926	267	16	for	for	ADP
cblr-2926	267	17	the	the	DET
cblr-2926	267	18	campaign	campaign	NOUN
cblr-2926	267	19	for	for	ADP
cblr-2926	267	20	tobacco	tobacco	NOUN
cblr-2926	267	21	-	-	PUNCT
cblr-2926	267	22	free	free	ADJ
cblr-2926	267	23	kids	kid	NOUN
cblr-2926	267	24	as	as	ADP
cblr-2926	267	25	amicus	amicus	NOUN
cblr-2926	267	26	curiae	curiae	NOUN
cblr-2926	267	27	supporting	support	VERB
cblr-2926	267	28	respondent	respondent	NOUN
cblr-2926	267	29	,	,	PUNCT
cblr-2926	267	30	hemi	hemi	PROPN
cblr-2926	267	31	group	group	PROPN
cblr-2926	267	32	v.	v.	ADP
cblr-2926	267	33	city	city	PROPN
cblr-2926	267	34	of	of	ADP
cblr-2926	267	35	new	new	PROPN
cblr-2926	267	36	york	york	PROPN
cblr-2926	267	37	,	,	PUNCT
cblr-2926	267	38	130	130	NUM
cblr-2926	267	39	s.	s.	PROPN
cblr-2926	267	40	ct	ct	PROPN
cblr-2926	267	41	.	.	PROPN
cblr-2926	268	1	983	983	NUM
cblr-2926	268	2	(	(	PUNCT
cblr-2926	268	3	2010	2010	NUM
cblr-2926	268	4	)	)	PUNCT
cblr-2926	268	5	(	(	PUNCT
cblr-2926	268	6	no	no	INTJ
cblr-2926	268	7	.	.	NOUN
cblr-2926	268	8	08	08	NUM
cblr-2926	268	9	-	-	SYM
cblr-2926	268	10	969	969	NUM
cblr-2926	268	11	)	)	PUNCT
cblr-2926	268	12	,	,	PUNCT
cblr-2926	268	13	2009	2009	NUM
cblr-2926	268	14	wl	wl	NOUN
cblr-2926	268	15	3143719	3143719	NUM
cblr-2926	268	16	,	,	PUNCT
cblr-2926	268	17	at	at	ADP
cblr-2926	268	18	*	*	PROPN
cblr-2926	268	19	7	7	NUM
cblr-2926	268	20	-	-	SYM
cblr-2926	268	21	8	8	NUM
cblr-2926	268	22	(	(	PUNCT
cblr-2926	268	23	reviewing	review	VERB
cblr-2926	268	24	studies	study	NOUN
cblr-2926	268	25	on	on	ADP
cblr-2926	268	26	estimates	estimate	NOUN
cblr-2926	268	27	of	of	ADP
cblr-2926	268	28	internet	internet	NOUN
cblr-2926	268	29	evasion	evasion	NOUN
cblr-2926	268	30	)	)	PUNCT
cblr-2926	268	31	.	.	PUNCT
cblr-2926	269	1	1	1	NUM
cblr-2926	269	2	press	press	NOUN
cblr-2926	269	3	release	release	NOUN
cblr-2926	269	4	,	,	PUNCT
cblr-2926	269	5	attorney	attorney	NOUN
cblr-2926	269	6	general	general	NOUN
cblr-2926	269	7	of	of	ADP
cblr-2926	269	8	montana	montana	PROPN
cblr-2926	269	9	,	,	PUNCT
cblr-2926	269	10	attorneys	attorney	NOUN
cblr-2926	269	11	general	general	ADJ
cblr-2926	269	12	,	,	PUNCT
cblr-2926	269	13	atf	atf	PROPN
cblr-2926	269	14	join	join	VERB
cblr-2926	269	15	with	with	ADP
cblr-2926	269	16	credit	credit	NOUN
cblr-2926	269	17	card	card	NOUN
cblr-2926	269	18	companies	company	NOUN
cblr-2926	269	19	to	to	PART
cblr-2926	269	20	prevent	prevent	VERB
cblr-2926	269	21	illegal	illegal	ADJ
cblr-2926	269	22	cigarette	cigarette	NOUN
cblr-2926	269	23	sales	sale	NOUN
cblr-2926	269	24	over	over	ADP
cblr-2926	269	25	the	the	DET
cblr-2926	269	26	internet	internet	NOUN
cblr-2926	269	27	(	(	PUNCT
cblr-2926	269	28	mar	mar	PROPN
cblr-2926	269	29	.	.	PROPN
cblr-2926	269	30	17	17	NUM
cblr-2926	269	31	,	,	PUNCT
cblr-2926	269	32	2005	2005	NUM
cblr-2926	269	33	)	)	PUNCT
cblr-2926	269	34	,	,	PUNCT
cblr-2926	269	35	http://www.doj.mt.gov/news/releases	http://www.doj.mt.gov/news/release	NOUN
cblr-2926	269	36	2005/03172005.asp	2005/03172005.asp	NUM
cblr-2926	269	37	.	.	PUNCT
cblr-2926	269	38	"	"	PUNCT
cblr-2926	270	1	see	see	AUX
cblr-2926	270	2	prevent	prevent	VERB
cblr-2926	270	3	all	all	DET
cblr-2926	270	4	cigarette	cigarette	NOUN
cblr-2926	270	5	trafficking	trafficking	NOUN
cblr-2926	270	6	act	act	NOUN
cblr-2926	270	7	of	of	ADP
cblr-2926	270	8	2009	2009	NUM
cblr-2926	270	9	(	(	PUNCT
cblr-2926	270	10	"	"	PUNCT
cblr-2926	270	11	pact	pact	NOUN
cblr-2926	270	12	act	act	NOUN
cblr-2926	270	13	"	"	PUNCT
cblr-2926	270	14	)	)	PUNCT
cblr-2926	270	15	,	,	PUNCT
cblr-2926	270	16	h.r	h.r	PROPN
cblr-2926	270	17	.	.	PROPN
cblr-2926	270	18	1676	1676	NUM
cblr-2926	270	19	,	,	PUNCT
cblr-2926	270	20	111th	111th	ADJ
cblr-2926	270	21	cong	cong	NOUN
cblr-2926	270	22	.	.	PUNCT
cblr-2926	271	1	§	§	PROPN
cblr-2926	271	2	1(b)(1	1(b)(1	NUM
cblr-2926	271	3	)	)	PUNCT
cblr-2926	271	4	(	(	PUNCT
cblr-2926	271	5	as	as	SCONJ
cblr-2926	271	6	referred	refer	VERB
cblr-2926	271	7	to	to	ADP
cblr-2926	271	8	senate	senate	PROPN
cblr-2926	271	9	,	,	PUNCT
cblr-2926	271	10	june	june	PROPN
cblr-2926	271	11	1	1	NUM
cblr-2926	271	12	,	,	PUNCT
cblr-2926	271	13	2009	2009	NUM
cblr-2926	271	14	)	)	PUNCT
cblr-2926	271	15	(	(	PUNCT
cblr-2926	271	16	"	"	PUNCT
cblr-2926	271	17	[	[	X
cblr-2926	271	18	t]he	t]he	X
cblr-2926	271	19	sale	sale	NOUN
cblr-2926	271	20	of	of	ADP
cblr-2926	271	21	illegal	illegal	ADJ
cblr-2926	271	22	cigarettes	cigarette	NOUN
cblr-2926	271	23	and	and	CCONJ
cblr-2926	271	24	smokeless	smokeless	NOUN
cblr-2926	271	25	tobacco	tobacco	NOUN
cblr-2926	271	26	products	product	NOUN
cblr-2926	271	27	significantly	significantly	ADV
cblr-2926	271	28	reduces	reduce	VERB
cblr-2926	271	29	federal	federal	ADJ
cblr-2926	271	30	,	,	PUNCT
cblr-2926	271	31	state	state	NOUN
cblr-2926	271	32	,	,	PUNCT
cblr-2926	271	33	and	and	CCONJ
cblr-2926	271	34	local	local	ADJ
cblr-2926	271	35	government	government	NOUN
cblr-2926	271	36	revenues	revenue	NOUN
cblr-2926	271	37	,	,	PUNCT
cblr-2926	271	38	with	with	ADP
cblr-2926	271	39	internet	internet	NOUN
cblr-2926	271	40	sales	sale	NOUN
cblr-2926	271	41	alone	alone	ADV
cblr-2926	271	42	accounting	account	VERB
cblr-2926	271	43	for	for	ADP
cblr-2926	271	44	billions	billion	NOUN
cblr-2926	271	45	of	of	ADP
cblr-2926	271	46	dollars	dollar	NOUN
cblr-2926	271	47	of	of	ADP
cblr-2926	271	48	lost	lose	VERB
cblr-2926	271	49	federal	federal	ADJ
cblr-2926	271	50	,	,	PUNCT
cblr-2926	271	51	state	state	NOUN
cblr-2926	271	52	,	,	PUNCT
cblr-2926	271	53	and	and	CCONJ
cblr-2926	271	54	local	local	ADJ
cblr-2926	271	55	tobacco	tobacco	NOUN
cblr-2926	271	56	tax	tax	NOUN
cblr-2926	271	57	revenue	revenue	NOUN
cblr-2926	271	58	each	each	DET
cblr-2926	271	59	year	year	NOUN
cblr-2926	271	60	.	.	PUNCT
cblr-2926	271	61	.	.	PUNCT
cblr-2926	271	62	.	.	PUNCT
cblr-2926	271	63	.	.	PUNCT
cblr-2926	272	1	"	"	PUNCT
cblr-2926	272	2	)	)	PUNCT
cblr-2926	272	3	;	;	PUNCT
cblr-2926	272	4	campaign	campaign	NOUN
cblr-2926	272	5	for	for	ADP
cblr-2926	272	6	tobaccocol	tobaccocol	PROPN
cblr-2926	272	7	umbia	umbia	PROPN
cblr-2926	272	8	b	b	PROPN
cblr-2926	273	1	usiness	usiness	PROPN
cblr-2926	273	2	la	la	PROPN
cblr-2926	273	3	w	w	PROPN
cblr-2926	273	4	re	re	X
cblr-2926	273	5	vie	vie	PROPN
cblr-2926	273	6	w544	w544	PROPN
cblr-2926	274	1	[	[	X
cblr-2926	274	2	vol	vol	NOUN
cblr-2926	274	3	.	.	PUNCT
cblr-2926	275	1	2010	2010	NUM
cblr-2926	275	2	tax	tax	NOUN
cblr-2926	275	3	enforcementafter	enforcementafter	NOUN
cblr-2926	275	4	hemi	hemi	NOUN
cblr-2926	275	5	group	group	NOUN
cblr-2926	275	6	legal	legal	ADJ
cblr-2926	275	7	tools	tool	NOUN
cblr-2926	275	8	for	for	ADP
cblr-2926	275	9	regulating	regulate	VERB
cblr-2926	275	10	interstate	interstate	ADJ
cblr-2926	275	11	sales	sale	NOUN
cblr-2926	275	12	and	and	CCONJ
cblr-2926	275	13	evasion	evasion	NOUN
cblr-2926	275	14	are	be	AUX
cblr-2926	275	15	the	the	DET
cblr-2926	275	16	contraband	contraband	ADJ
cblr-2926	275	17	cigarette	cigarette	NOUN
cblr-2926	275	18	trafficking	trafficking	NOUN
cblr-2926	275	19	act	act	NOUN
cblr-2926	275	20	(	(	PUNCT
cblr-2926	275	21	"	"	PUNCT
cblr-2926	275	22	ccta	ccta	ADJ
cblr-2926	275	23	"	"	PUNCT
cblr-2926	275	24	)	)	PUNCT
cblr-2926	275	25	and	and	CCONJ
cblr-2926	275	26	the	the	DET
cblr-2926	275	27	jenkins	jenkins	PROPN
cblr-2926	275	28	act	act	PROPN
cblr-2926	275	29	.	.	PUNCT
cblr-2926	276	1	7	7	NUM
cblr-2926	276	2	1	1	NUM
cblr-2926	276	3	.	.	PUNCT
cblr-2926	276	4	legal	legal	ADJ
cblr-2926	276	5	tools	tool	NOUN
cblr-2926	276	6	the	the	DET
cblr-2926	276	7	ccta	ccta	PROPN
cblr-2926	276	8	bans	ban	VERB
cblr-2926	276	9	large	large	ADJ
cblr-2926	276	10	-	-	PUNCT
cblr-2926	276	11	scale	scale	NOUN
cblr-2926	276	12	cigarette	cigarette	NOUN
cblr-2926	276	13	smuggling	smuggling	NOUN
cblr-2926	276	14	.	.	PUNCT
cblr-2926	277	1	the	the	DET
cblr-2926	277	2	statute	statute	NOUN
cblr-2926	277	3	makes	make	VERB
cblr-2926	277	4	it	it	PRON
cblr-2926	277	5	a	a	DET
cblr-2926	277	6	crime	crime	NOUN
cblr-2926	277	7	to	to	PART
cblr-2926	277	8	ship	ship	VERB
cblr-2926	277	9	,	,	PUNCT
cblr-2926	277	10	sell	sell	VERB
cblr-2926	277	11	,	,	PUNCT
cblr-2926	277	12	transport	transport	NOUN
cblr-2926	277	13	,	,	PUNCT
cblr-2926	277	14	or	or	CCONJ
cblr-2926	277	15	possess	possess	VERB
cblr-2926	277	16	more	more	ADJ
cblr-2926	277	17	than	than	ADP
cblr-2926	277	18	10,000	10,000	NUM
cblr-2926	277	19	cigarettes	cigarette	NOUN
cblr-2926	277	20	(	(	PUNCT
cblr-2926	277	21	500	500	NUM
cblr-2926	277	22	packs	pack	NOUN
cblr-2926	277	23	)	)	PUNCT
cblr-2926	277	24	per	per	ADP
cblr-2926	277	25	month	month	NOUN
cblr-2926	277	26	not	not	PART
cblr-2926	277	27	bearing	bear	VERB
cblr-2926	277	28	the	the	DET
cblr-2926	277	29	tax	tax	NOUN
cblr-2926	277	30	stamp	stamp	NOUN
cblr-2926	277	31	of	of	ADP
cblr-2926	277	32	the	the	DET
cblr-2926	277	33	jurisdiction	jurisdiction	NOUN
cblr-2926	277	34	in	in	ADP
cblr-2926	277	35	which	which	PRON
cblr-2926	277	36	they	they	PRON
cblr-2926	277	37	are	be	AUX
cblr-2926	277	38	found	find	VERB
cblr-2926	277	39	.	.	PUNCT
cblr-2926	278	1	8	8	NUM
cblr-2926	278	2	violation	violation	NOUN
cblr-2926	278	3	is	be	AUX
cblr-2926	278	4	a	a	DET
cblr-2926	278	5	felony	felony	NOUN
cblr-2926	278	6	punishable	punishable	ADJ
cblr-2926	278	7	by	by	ADP
cblr-2926	278	8	up	up	ADP
cblr-2926	278	9	to	to	PART
cblr-2926	278	10	five	five	NUM
cblr-2926	278	11	years	year	NOUN
cblr-2926	278	12	in	in	ADP
cblr-2926	278	13	prison	prison	NOUN
cblr-2926	278	14	and	and	CCONJ
cblr-2926	278	15	seizure	seizure	NOUN
cblr-2926	278	16	of	of	ADP
cblr-2926	278	17	the	the	DET
cblr-2926	278	18	contraband	contraband	ADJ
cblr-2926	278	19	cigarettes	cigarette	NOUN
cblr-2926	278	20	.	.	PUNCT
cblr-2926	278	21	"	"	PUNCT
cblr-2926	279	1	ccta	ccta	ADJ
cblr-2926	279	2	violations	violation	NOUN
cblr-2926	279	3	are	be	AUX
cblr-2926	279	4	a	a	DET
cblr-2926	279	5	predicate	predicate	NOUN
cblr-2926	279	6	crime	crime	NOUN
cblr-2926	279	7	for	for	ADP
cblr-2926	279	8	the	the	DET
cblr-2926	279	9	racketeer	racketeer	NOUN
cblr-2926	279	10	influenced	influence	VERB
cblr-2926	279	11	and	and	CCONJ
cblr-2926	279	12	corrupt	corrupt	ADJ
cblr-2926	279	13	organizations	organization	NOUN
cblr-2926	279	14	act	act	NOUN
cblr-2926	279	15	(	(	PUNCT
cblr-2926	279	16	"	"	PUNCT
cblr-2926	279	17	rico	rico	PROPN
cblr-2926	279	18	"	"	PUNCT
cblr-2926	279	19	)	)	PUNCT
cblr-2926	279	20	,	,	PUNCT
cblr-2926	279	21	which	which	PRON
cblr-2926	279	22	applies	apply	VERB
cblr-2926	279	23	to	to	ADP
cblr-2926	279	24	criminal	criminal	ADJ
cblr-2926	279	25	enterprises	enterprise	NOUN
cblr-2926	279	26	.	.	PUNCT
cblr-2926	280	1	"o	"o	PROPN
cblr-2926	281	1	the	the	DET
cblr-2926	281	2	atf	atf	PROPN
cblr-2926	281	3	considers	consider	VERB
cblr-2926	281	4	the	the	DET
cblr-2926	281	5	usual	usual	ADJ
cblr-2926	281	6	penalties	penalty	NOUN
cblr-2926	281	7	for	for	ADP
cblr-2926	281	8	a	a	DET
cblr-2926	281	9	violation	violation	NOUN
cblr-2926	281	10	of	of	ADP
cblr-2926	281	11	the	the	DET
cblr-2926	281	12	ccta	ccta	ADJ
cblr-2926	281	13	alone	alone	ADJ
cblr-2926	281	14	to	to	PART
cblr-2926	281	15	be	be	AUX
cblr-2926	281	16	minimal.6	minimal.6	PROPN
cblr-2926	281	17	1	1	NUM
cblr-2926	281	18	the	the	DET
cblr-2926	281	19	statute	statute	NOUN
cblr-2926	281	20	authorizes	authorize	VERB
cblr-2926	281	21	state	state	NOUN
cblr-2926	281	22	and	and	CCONJ
cblr-2926	281	23	local	local	ADJ
cblr-2926	281	24	governments	government	NOUN
cblr-2926	281	25	to	to	PART
cblr-2926	281	26	sue	sue	VERB
cblr-2926	281	27	for	for	ADP
cblr-2926	281	28	an	an	DET
cblr-2926	281	29	injunction	injunction	NOUN
cblr-2926	281	30	or	or	CCONJ
cblr-2926	281	31	damages	damage	NOUN
cblr-2926	281	32	for	for	ADP
cblr-2926	281	33	violation	violation	NOUN
cblr-2926	281	34	,	,	PUNCT
cblr-2926	281	35	though	though	SCONJ
cblr-2926	281	36	some	some	DET
cblr-2926	281	37	restrictions	restriction	NOUN
cblr-2926	281	38	apply	apply	VERB
cblr-2926	281	39	to	to	ADP
cblr-2926	281	40	actions	action	NOUN
cblr-2926	281	41	against	against	ADP
cblr-2926	281	42	recognized	recognize	VERB
cblr-2926	281	43	native	native	ADJ
cblr-2926	281	44	american	american	ADJ
cblr-2926	281	45	parties.62	parties.62	PROPN
cblr-2926	281	46	tribe	tribe	NOUN
cblr-2926	281	47	members	member	NOUN
cblr-2926	281	48	are	be	AUX
cblr-2926	281	49	still	still	ADV
cblr-2926	281	50	subject	subject	ADJ
cblr-2926	281	51	to	to	ADP
cblr-2926	281	52	free	free	ADJ
cblr-2926	281	53	kids	kid	NOUN
cblr-2926	281	54	,	,	PUNCT
cblr-2926	281	55	state	state	NOUN
cblr-2926	281	56	benefits	benefit	NOUN
cblr-2926	281	57	from	from	ADP
cblr-2926	281	58	the	the	DET
cblr-2926	281	59	pact	pact	NOUN
cblr-2926	281	60	act	act	NOUN
cblr-2926	281	61	(	(	PUNCT
cblr-2926	281	62	2004	2004	NUM
cblr-2926	281	63	)	)	PUNCT
cblr-2926	281	64	,	,	PUNCT
cblr-2926	281	65	http://www.tobaccofreekids.org/research/factsheets/pdf/0292.pdf	http://www.tobaccofreekids.org/research/factsheets/pdf/0292.pdf	NOUN
cblr-2926	281	66	(	(	PUNCT
cblr-2926	281	67	outlining	outline	VERB
cblr-2926	281	68	the	the	DET
cblr-2926	281	69	problems	problem	NOUN
cblr-2926	281	70	the	the	DET
cblr-2926	281	71	problems	problem	NOUN
cblr-2926	281	72	to	to	PART
cblr-2926	281	73	be	be	AUX
cblr-2926	281	74	solved	solve	VERB
cblr-2926	281	75	by	by	ADP
cblr-2926	281	76	proposed	propose	VERB
cblr-2926	281	77	legislation	legislation	NOUN
cblr-2926	281	78	)	)	PUNCT
cblr-2926	281	79	.	.	PUNCT
cblr-2926	281	80	"	"	PUNCT
cblr-2926	282	1	jenkins	jenkins	PROPN
cblr-2926	282	2	act	act	PROPN
cblr-2926	282	3	,	,	PUNCT
cblr-2926	282	4	15	15	NUM
cblr-2926	282	5	u.s.c	u.s.c	NOUN
cblr-2926	282	6	.	.	PUNCT
cblr-2926	283	1	§	§	PROPN
cblr-2926	283	2	§	§	PROPN
cblr-2926	283	3	375	375	NUM
cblr-2926	283	4	-	-	SYM
cblr-2926	283	5	378	378	NUM
cblr-2926	283	6	(	(	PUNCT
cblr-2926	283	7	1955	1955	NUM
cblr-2926	283	8	)	)	PUNCT
cblr-2926	283	9	;	;	PUNCT
cblr-2926	283	10	contraband	contraband	NOUN
cblr-2926	283	11	cigarette	cigarette	NOUN
cblr-2926	283	12	trafficking	trafficking	NOUN
cblr-2926	283	13	act	act	NOUN
cblr-2926	283	14	,	,	PUNCT
cblr-2926	283	15	18	18	NUM
cblr-2926	283	16	u.s.c	u.s.c	NOUN
cblr-2926	283	17	.	.	PUNCT
cblr-2926	284	1	§	§	PROPN
cblr-2926	284	2	§	§	PROPN
cblr-2926	284	3	2341	2341	NUM
cblr-2926	284	4	-	-	SYM
cblr-2926	284	5	2346	2346	NUM
cblr-2926	284	6	(	(	PUNCT
cblr-2926	284	7	2006	2006	NUM
cblr-2926	284	8	)	)	PUNCT
cblr-2926	284	9	(	(	PUNCT
cblr-2926	284	10	"	"	PUNCT
cblr-2926	284	11	ccta	ccta	ADJ
cblr-2926	284	12	"	"	PUNCT
cblr-2926	284	13	)	)	PUNCT
cblr-2926	284	14	;	;	PUNCT
cblr-2926	284	15	see	see	VERB
cblr-2926	284	16	also	also	ADV
cblr-2926	284	17	oig	oig	PROPN
cblr-2926	284	18	report	report	PROPN
cblr-2926	284	19	,	,	PUNCT
cblr-2926	284	20	supra	supra	PROPN
cblr-2926	284	21	note	note	NOUN
cblr-2926	284	22	2	2	NUM
cblr-2926	284	23	,	,	PUNCT
cblr-2926	284	24	at	at	ADP
cblr-2926	284	25	14	14	NUM
cblr-2926	284	26	.	.	PUNCT
cblr-2926	285	1	18	18	NUM
cblr-2926	285	2	u.s.c	u.s.c	NOUN
cblr-2926	285	3	.	.	PUNCT
cblr-2926	286	1	§	§	PROPN
cblr-2926	286	2	2320	2320	NUM
cblr-2926	286	3	(	(	PUNCT
cblr-2926	286	4	2008	2008	NUM
cblr-2926	286	5	)	)	PUNCT
cblr-2926	286	6	(	(	PUNCT
cblr-2926	286	7	"	"	PUNCT
cblr-2926	286	8	trafficking	traffic	VERB
cblr-2926	286	9	in	in	ADP
cblr-2926	286	10	counterfeit	counterfeit	ADJ
cblr-2926	286	11	goods	good	NOUN
cblr-2926	286	12	or	or	CCONJ
cblr-2926	286	13	services	service	NOUN
cblr-2926	286	14	"	"	PUNCT
cblr-2926	286	15	)	)	PUNCT
cblr-2926	286	16	may	may	AUX
cblr-2926	286	17	be	be	AUX
cblr-2926	286	18	used	use	VERB
cblr-2926	286	19	when	when	SCONJ
cblr-2926	286	20	the	the	DET
cblr-2926	286	21	cigarettes	cigarette	NOUN
cblr-2926	286	22	on	on	ADP
cblr-2926	286	23	which	which	PRON
cblr-2926	286	24	taxes	taxis	NOUN
cblr-2926	286	25	have	have	AUX
cblr-2926	286	26	been	be	AUX
cblr-2926	286	27	evaded	evade	VERB
cblr-2926	286	28	are	be	AUX
cblr-2926	286	29	counterfeit	counterfeit	ADJ
cblr-2926	286	30	.	.	PUNCT
cblr-2926	287	1	see	see	VERB
cblr-2926	287	2	cohen	cohen	PROPN
cblr-2926	287	3	,	,	PUNCT
cblr-2926	287	4	supra	supra	PROPN
cblr-2926	287	5	note	note	PROPN
cblr-2926	287	6	30	30	NUM
cblr-2926	287	7	,	,	PUNCT
cblr-2926	287	8	at	at	ADP
cblr-2926	287	9	2	2	NUM
cblr-2926	287	10	.	.	NOUN
cblr-2926	287	11	5	5	NUM
cblr-2926	287	12	18	18	NUM
cblr-2926	287	13	u.s.c	u.s.c	NOUN
cblr-2926	287	14	.	.	PUNCT
cblr-2926	288	1	§	§	PROPN
cblr-2926	288	2	§	§	PROPN
cblr-2926	288	3	2341(2	2341(2	NUM
cblr-2926	288	4	)	)	PUNCT
cblr-2926	288	5	,	,	PUNCT
cblr-2926	288	6	2342	2342	NUM
cblr-2926	288	7	;	;	PUNCT
cblr-2926	288	8	oig	oig	PROPN
cblr-2926	288	9	report	report	PROPN
cblr-2926	288	10	,	,	PUNCT
cblr-2926	288	11	supra	supra	PROPN
cblr-2926	288	12	note	note	NOUN
cblr-2926	288	13	2	2	NUM
cblr-2926	288	14	,	,	PUNCT
cblr-2926	288	15	at	at	ADP
cblr-2926	288	16	14	14	NUM
cblr-2926	288	17	.	.	PUNCT
cblr-2926	288	18	"	"	PUNCT
cblr-2926	289	1	18	18	NUM
cblr-2926	289	2	u.s.c	u.s.c	NOUN
cblr-2926	289	3	.	.	PUNCT
cblr-2926	290	1	§	§	PROPN
cblr-2926	290	2	2344(a	2344(a	NUM
cblr-2926	290	3	)	)	PUNCT
cblr-2926	290	4	,	,	PUNCT
cblr-2926	290	5	(	(	PUNCT
cblr-2926	290	6	c	c	NOUN
cblr-2926	290	7	)	)	PUNCT
cblr-2926	290	8	.	.	PUNCT
cblr-2926	291	1	60	60	NUM
cblr-2926	291	2	18	18	NUM
cblr-2926	291	3	u.s.c	u.s.c	NOUN
cblr-2926	291	4	.	.	PUNCT
cblr-2926	292	1	§	§	PROPN
cblr-2926	292	2	1961(1	1961(1	NUM
cblr-2926	292	3	)	)	PUNCT
cblr-2926	292	4	(	(	PUNCT
cblr-2926	292	5	2006	2006	NUM
cblr-2926	292	6	)	)	PUNCT
cblr-2926	292	7	.	.	PUNCT
cblr-2926	293	1	this	this	DET
cblr-2926	293	2	statute	statute	NOUN
cblr-2926	293	3	was	be	AUX
cblr-2926	293	4	the	the	DET
cblr-2926	293	5	basis	basis	NOUN
cblr-2926	293	6	for	for	ADP
cblr-2926	293	7	claims	claim	NOUN
cblr-2926	293	8	in	in	ADP
cblr-2926	293	9	hemi	hemi	PROPN
cblr-2926	293	10	group	group	PROPN
cblr-2926	293	11	.	.	PUNCT
cblr-2926	294	1	61	61	NUM
cblr-2926	294	2	see	see	VERB
cblr-2926	294	3	oig	oig	PROPN
cblr-2926	294	4	report	report	PROPN
cblr-2926	294	5	,	,	PUNCT
cblr-2926	294	6	supra	supra	PROPN
cblr-2926	294	7	note	note	NOUN
cblr-2926	294	8	2	2	NUM
cblr-2926	294	9	,	,	PUNCT
cblr-2926	294	10	at	at	ADP
cblr-2926	294	11	16	16	NUM
cblr-2926	294	12	(	(	PUNCT
cblr-2926	294	13	"	"	PUNCT
cblr-2926	294	14	[	[	X
cblr-2926	294	15	criminals	criminal	NOUN
cblr-2926	294	16	prosecuted	prosecute	VERB
cblr-2926	294	17	under	under	ADP
cblr-2926	294	18	the	the	DET
cblr-2926	294	19	contraband	contraband	ADJ
cblr-2926	294	20	cigarette	cigarette	NOUN
cblr-2926	294	21	trafficking	trafficking	NOUN
cblr-2926	294	22	act	act	NOUN
cblr-2926	294	23	received	receive	VERB
cblr-2926	294	24	minimal	minimal	ADJ
cblr-2926	294	25	,	,	PUNCT
cblr-2926	294	26	if	if	SCONJ
cblr-2926	294	27	any	any	PRON
cblr-2926	294	28	,	,	PUNCT
cblr-2926	294	29	prison	prison	NOUN
cblr-2926	294	30	time	time	NOUN
cblr-2926	294	31	and	and	CCONJ
cblr-2926	294	32	fines	fine	NOUN
cblr-2926	294	33	that	that	PRON
cblr-2926	294	34	did	do	AUX
cblr-2926	294	35	not	not	PART
cblr-2926	294	36	affect	affect	VERB
cblr-2926	294	37	their	their	PRON
cblr-2926	294	38	operations	operation	NOUN
cblr-2926	294	39	.	.	PUNCT
cblr-2926	294	40	"	"	PUNCT
cblr-2926	294	41	)	)	PUNCT
cblr-2926	294	42	.	.	PUNCT
cblr-2926	295	1	for	for	ADP
cblr-2926	295	2	example	example	NOUN
cblr-2926	295	3	,	,	PUNCT
cblr-2926	295	4	in	in	ADP
cblr-2926	295	5	united	united	PROPN
cblr-2926	295	6	states	states	PROPN
cblr-2926	295	7	v.	v.	ADP
cblr-2926	295	8	conway	conway	PROPN
cblr-2926	295	9	,	,	PUNCT
cblr-2926	295	10	323	323	NUM
cblr-2926	295	11	fed	feed	VERB
cblr-2926	295	12	.	.	PUNCT
cblr-2926	296	1	appx	appx	PROPN
cblr-2926	296	2	.	.	PROPN
cblr-2926	297	1	517	517	NUM
cblr-2926	297	2	,	,	PUNCT
cblr-2926	297	3	2009	2009	NUM
cblr-2926	297	4	wl	wl	NOUN
cblr-2926	297	5	1020433	1020433	NUM
cblr-2926	297	6	,	,	PUNCT
cblr-2926	297	7	at	at	ADP
cblr-2926	297	8	*	*	NOUN
cblr-2926	297	9	1	1	NUM
cblr-2926	297	10	(	(	PUNCT
cblr-2926	297	11	9th	9th	ADJ
cblr-2926	297	12	cir	cir	NOUN
cblr-2926	297	13	.	.	PUNCT
cblr-2926	298	1	apr	apr	PROPN
cblr-2926	298	2	.	.	PROPN
cblr-2926	299	1	16	16	NUM
cblr-2926	299	2	,	,	PUNCT
cblr-2926	299	3	2009	2009	NUM
cblr-2926	299	4	)	)	PUNCT
cblr-2926	300	1	,	,	PUNCT
cblr-2926	300	2	defendants	defendant	NOUN
cblr-2926	300	3	were	be	AUX
cblr-2926	300	4	sentenced	sentence	VERB
cblr-2926	300	5	to	to	ADP
cblr-2926	300	6	probation	probation	NOUN
cblr-2926	300	7	for	for	ADP
cblr-2926	300	8	ccta	ccta	ADJ
cblr-2926	300	9	violations	violation	NOUN
cblr-2926	300	10	involving	involve	VERB
cblr-2926	300	11	stipulated	stipulate	VERB
cblr-2926	300	12	tax	tax	NOUN
cblr-2926	300	13	losses	loss	NOUN
cblr-2926	300	14	of	of	ADP
cblr-2926	300	15	more	more	ADJ
cblr-2926	300	16	than	than	ADP
cblr-2926	300	17	$	$	SYM
cblr-2926	300	18	4	4	NUM
cblr-2926	300	19	million	million	NUM
cblr-2926	300	20	.	.	PUNCT
cblr-2926	301	1	62	62	NUM
cblr-2926	301	2	18	18	NUM
cblr-2926	301	3	u.s.c	u.s.c	NOUN
cblr-2926	301	4	.	.	PUNCT
cblr-2926	302	1	§	§	PROPN
cblr-2926	302	2	2346(b	2346(b	NUM
cblr-2926	302	3	)	)	PUNCT
cblr-2926	302	4	.	.	PUNCT
cblr-2926	303	1	an	an	DET
cblr-2926	303	2	action	action	NOUN
cblr-2926	303	3	may	may	AUX
cblr-2926	303	4	not	not	PART
cblr-2926	303	5	be	be	AUX
cblr-2926	303	6	brought	bring	VERB
cblr-2926	303	7	"	"	PUNCT
cblr-2926	303	8	against	against	ADP
cblr-2926	303	9	an	an	DET
cblr-2926	303	10	indian	indian	ADJ
cblr-2926	303	11	tribe	tribe	NOUN
cblr-2926	303	12	or	or	CCONJ
cblr-2926	303	13	an	an	DET
cblr-2926	303	14	indian	indian	PROPN
cblr-2926	303	15	in	in	ADP
cblr-2926	303	16	indian	indian	ADJ
cblr-2926	303	17	country	country	NOUN
cblr-2926	303	18	.	.	PUNCT
cblr-2926	303	19	"	"	PUNCT
cblr-2926	304	1	18	18	NUM
cblr-2926	304	2	u.s.c	u.s.c	NOUN
cblr-2926	304	3	.	.	PUNCT
cblr-2926	305	1	§	§	PROPN
cblr-2926	305	2	2346(b)(1	2346(b)(1	NUM
cblr-2926	305	3	)	)	PUNCT
cblr-2926	305	4	.	.	PUNCT
cblr-2926	306	1	new	new	PROPN
cblr-2926	306	2	york	york	PROPN
cblr-2926	306	3	has	have	AUX
cblr-2926	306	4	been	be	AUX
cblr-2926	306	5	able	able	ADJ
cblr-2926	306	6	to	to	PART
cblr-2926	306	7	bring	bring	VERB
cblr-2926	306	8	suit	suit	NOUN
cblr-2926	306	9	against	against	ADP
cblr-2926	306	10	a	a	DET
cblr-2926	306	11	wholesaler	wholesaler	NOUN
cblr-2926	306	12	to	to	PART
cblr-2926	306	13	prevent	prevent	VERB
cblr-2926	306	14	the	the	DET
cblr-2926	306	15	wholesaler	wholesaler	NOUN
cblr-2926	306	16	from	from	ADP
cblr-2926	306	17	selling	sell	VERB
cblr-2926	306	18	unstamped	unstamped	ADJ
cblr-2926	306	19	cigarettes	cigarette	NOUN
cblr-2926	306	20	to	to	ADP
cblr-2926	306	21	a	a	DET
cblr-2926	306	22	tribe	tribe	NOUN
cblr-2926	306	23	that	that	PRON
cblr-2926	306	24	the	the	DET
cblr-2926	306	25	tribe	tribe	NOUN
cblr-2926	306	26	no	no	INTJ
cblr-2926	306	27	.	.	PUNCT
cblr-2926	307	1	2:529	2:529	NUM
cblr-2926	307	2	]	]	X
cblr-2926	307	3	545	545	NUM
cblr-2926	307	4	criminal	criminal	ADJ
cblr-2926	307	5	prosecution	prosecution	NOUN
cblr-2926	307	6	for	for	ADP
cblr-2926	307	7	unauthorized	unauthorized	ADJ
cblr-2926	307	8	untaxed	untaxed	ADJ
cblr-2926	307	9	sales.63	sales.63	NOUN
cblr-2926	307	10	cigarette	cigarette	NOUN
cblr-2926	307	11	smugglers	smuggler	NOUN
cblr-2926	307	12	might	might	AUX
cblr-2926	307	13	also	also	ADV
cblr-2926	307	14	be	be	AUX
cblr-2926	307	15	prosecutable	prosecutable	ADJ
cblr-2926	307	16	under	under	ADP
cblr-2926	307	17	money	money	NOUN
cblr-2926	307	18	laundering	laundering	NOUN
cblr-2926	307	19	statutes	statute	NOUN
cblr-2926	307	20	or	or	CCONJ
cblr-2926	307	21	for	for	ADP
cblr-2926	307	22	mail	mail	NOUN
cblr-2926	307	23	or	or	CCONJ
cblr-2926	307	24	wire	wire	NOUN
cblr-2926	307	25	fraud	fraud	NOUN
cblr-2926	307	26	,	,	PUNCT
cblr-2926	307	27	although	although	SCONJ
cblr-2926	307	28	it	it	PRON
cblr-2926	307	29	does	do	AUX
cblr-2926	307	30	not	not	PART
cblr-2926	307	31	appear	appear	VERB
cblr-2926	307	32	that	that	SCONJ
cblr-2926	307	33	such	such	ADJ
cblr-2926	307	34	prosecutions	prosecution	NOUN
cblr-2926	307	35	are	be	AUX
cblr-2926	307	36	brought.64	brought.64	NOUN
cblr-2926	307	37	the	the	DET
cblr-2926	307	38	jenkins	jenkins	PROPN
cblr-2926	307	39	act	act	PROPN
cblr-2926	307	40	regulates	regulate	VERB
cblr-2926	307	41	sales	sale	NOUN
cblr-2926	307	42	of	of	ADP
cblr-2926	307	43	tobacco	tobacco	NOUN
cblr-2926	307	44	products	product	NOUN
cblr-2926	307	45	via	via	ADP
cblr-2926	307	46	interstate	interstate	ADJ
cblr-2926	307	47	shipment	shipment	NOUN
cblr-2926	307	48	.	.	PUNCT
cblr-2926	308	1	congress	congress	PROPN
cblr-2926	308	2	passed	pass	VERB
cblr-2926	308	3	the	the	DET
cblr-2926	308	4	act	act	NOUN
cblr-2926	308	5	in	in	ADP
cblr-2926	308	6	1949	1949	NUM
cblr-2926	308	7	in	in	ADP
cblr-2926	308	8	part	part	NOUN
cblr-2926	308	9	to	to	PART
cblr-2926	308	10	reduce	reduce	VERB
cblr-2926	308	11	state	state	NOUN
cblr-2926	308	12	tax	tax	NOUN
cblr-2926	308	13	losses	loss	NOUN
cblr-2926	308	14	resulting	result	VERB
cblr-2926	308	15	from	from	ADP
cblr-2926	308	16	tax	tax	NOUN
cblr-2926	308	17	arbitrage	arbitrage	NOUN
cblr-2926	308	18	through	through	ADP
cblr-2926	308	19	mail	mail	NOUN
cblr-2926	308	20	order	order	NOUN
cblr-2926	308	21	interstate	interstate	ADJ
cblr-2926	308	22	cigarette	cigarette	NOUN
cblr-2926	308	23	sales	sale	NOUN
cblr-2926	308	24	.	.	PUNCT
cblr-2926	308	25	"	"	PUNCT
cblr-2926	309	1	the	the	DET
cblr-2926	309	2	act	act	NOUN
cblr-2926	309	3	requires	require	VERB
cblr-2926	309	4	an	an	DET
cblr-2926	309	5	interstate	interstate	ADJ
cblr-2926	309	6	cigarette	cigarette	NOUN
cblr-2926	309	7	retailer	retailer	NOUN
cblr-2926	309	8	to	to	PART
cblr-2926	309	9	register	register	VERB
cblr-2926	309	10	with	with	ADP
cblr-2926	309	11	states	state	NOUN
cblr-2926	309	12	in	in	ADP
cblr-2926	309	13	which	which	PRON
cblr-2926	309	14	it	it	PRON
cblr-2926	309	15	advertises	advertise	VERB
cblr-2926	309	16	or	or	CCONJ
cblr-2926	309	17	sells	sell	VERB
cblr-2926	309	18	cigarettes	cigarette	NOUN
cblr-2926	309	19	and	and	CCONJ
cblr-2926	309	20	to	to	PART
cblr-2926	309	21	file	file	VERB
cblr-2926	309	22	a	a	DET
cblr-2926	309	23	report	report	NOUN
cblr-2926	309	24	with	with	ADP
cblr-2926	309	25	the	the	DET
cblr-2926	309	26	state	state	NOUN
cblr-2926	309	27	tax	tax	NOUN
cblr-2926	309	28	administrator	administrator	NOUN
cblr-2926	309	29	providing	provide	VERB
cblr-2926	309	30	the	the	DET
cblr-2926	309	31	quantity	quantity	NOUN
cblr-2926	309	32	of	of	ADP
cblr-2926	309	33	cigarettes	cigarette	NOUN
cblr-2926	309	34	sold	sell	VERB
cblr-2926	309	35	to	to	ADP
cblr-2926	309	36	a	a	DET
cblr-2926	309	37	customer	customer	NOUN
cblr-2926	309	38	,	,	PUNCT
cblr-2926	309	39	as	as	ADV
cblr-2926	309	40	well	well	ADV
cblr-2926	309	41	as	as	ADP
cblr-2926	309	42	the	the	DET
cblr-2926	309	43	customer	customer	NOUN
cblr-2926	309	44	's	's	PART
cblr-2926	309	45	name	name	NOUN
cblr-2926	309	46	and	and	CCONJ
cblr-2926	309	47	address.6	address.6	PROPN
cblr-2926	309	48	6	6	NUM
cblr-2926	309	49	states	state	NOUN
cblr-2926	309	50	can	can	AUX
cblr-2926	309	51	then	then	ADV
cblr-2926	309	52	use	use	VERB
cblr-2926	309	53	these	these	DET
cblr-2926	309	54	reports	report	NOUN
cblr-2926	309	55	to	to	PART
cblr-2926	309	56	seek	seek	VERB
cblr-2926	309	57	tax	tax	NOUN
cblr-2926	309	58	payments	payment	NOUN
cblr-2926	309	59	directly	directly	ADV
cblr-2926	309	60	from	from	ADP
cblr-2926	309	61	customers	customer	NOUN
cblr-2926	309	62	.	.	PUNCT
cblr-2926	310	1	the	the	DET
cblr-2926	310	2	act	act	NOUN
cblr-2926	310	3	does	do	AUX
cblr-2926	310	4	not	not	PART
cblr-2926	310	5	require	require	VERB
cblr-2926	310	6	retailers	retailer	NOUN
cblr-2926	310	7	to	to	PART
cblr-2926	310	8	file	file	VERB
cblr-2926	310	9	these	these	DET
cblr-2926	310	10	reports	report	NOUN
cblr-2926	310	11	with	with	ADP
cblr-2926	310	12	cities	city	NOUN
cblr-2926	310	13	or	or	CCONJ
cblr-2926	310	14	local	local	ADJ
cblr-2926	310	15	governments	government	NOUN
cblr-2926	310	16	,	,	PUNCT
cblr-2926	310	17	although	although	SCONJ
cblr-2926	310	18	they	they	PRON
cblr-2926	310	19	may	may	AUX
cblr-2926	310	20	request	request	VERB
cblr-2926	310	21	copies	copy	NOUN
cblr-2926	310	22	from	from	ADP
cblr-2926	310	23	their	their	PRON
cblr-2926	310	24	state	state	NOUN
cblr-2926	310	25	tax	tax	NOUN
cblr-2926	310	26	administrator	administrator	NOUN
cblr-2926	310	27	.	.	PUNCT
cblr-2926	311	1	violation	violation	NOUN
cblr-2926	311	2	of	of	ADP
cblr-2926	311	3	the	the	DET
cblr-2926	311	4	act	act	NOUN
cblr-2926	311	5	is	be	AUX
cblr-2926	311	6	a	a	DET
cblr-2926	311	7	federal	federal	ADJ
cblr-2926	311	8	misdemeanor	misdemeanor	NOUN
cblr-2926	311	9	prosecutable	prosecutable	ADJ
cblr-2926	311	10	by	by	ADP
cblr-2926	311	11	u.s	u.s	PROPN
cblr-2926	311	12	.	.	PROPN
cblr-2926	311	13	attorneys	attorney	NOUN
cblr-2926	311	14	and	and	CCONJ
cblr-2926	311	15	punishable	punishable	ADJ
cblr-2926	311	16	by	by	ADP
cblr-2926	311	17	a	a	DET
cblr-2926	311	18	fine	fine	NOUN
cblr-2926	311	19	of	of	ADP
cblr-2926	311	20	up	up	ADP
cblr-2926	311	21	to	to	PART
cblr-2926	311	22	$	$	SYM
cblr-2926	311	23	1,000	1,000	NUM
cblr-2926	311	24	or	or	CCONJ
cblr-2926	311	25	up	up	ADP
cblr-2926	311	26	to	to	PART
cblr-2926	311	27	six	six	NUM
cblr-2926	311	28	months	month	NOUN
cblr-2926	311	29	in	in	ADP
cblr-2926	311	30	would	would	AUX
cblr-2926	311	31	then	then	ADV
cblr-2926	311	32	resell	resell	VERB
cblr-2926	311	33	illegally	illegally	ADV
cblr-2926	311	34	.	.	PUNCT
cblr-2926	312	1	city	city	NOUN
cblr-2926	312	2	of	of	ADP
cblr-2926	312	3	new	new	PROPN
cblr-2926	312	4	york	york	PROPN
cblr-2926	312	5	v.	v.	ADP
cblr-2926	312	6	milhelm	milhelm	PROPN
cblr-2926	312	7	attea	attea	PROPN
cblr-2926	312	8	&	&	CCONJ
cblr-2926	312	9	bros	bros	PROPN
cblr-2926	312	10	.	.	PROPN
cblr-2926	312	11	,	,	PUNCT
cblr-2926	312	12	inc	inc	PROPN
cblr-2926	312	13	.	.	PROPN
cblr-2926	312	14	,	,	PUNCT
cblr-2926	312	15	550	550	NUM
cblr-2926	312	16	f.	f.	PROPN
cblr-2926	312	17	supp	supp	PROPN
cblr-2926	312	18	.	.	PUNCT
cblr-2926	313	1	2d	2d	PROPN
cblr-2926	313	2	332	332	NUM
cblr-2926	313	3	,	,	PUNCT
cblr-2926	313	4	336	336	NUM
cblr-2926	313	5	-	-	SYM
cblr-2926	313	6	37	37	NUM
cblr-2926	313	7	(	(	PUNCT
cblr-2926	313	8	e.d.n.y	e.d.n.y	PROPN
cblr-2926	313	9	.	.	NOUN
cblr-2926	313	10	2008	2008	NUM
cblr-2926	313	11	)	)	PUNCT
cblr-2926	313	12	,	,	PUNCT
cblr-2926	313	13	modified	modify	VERB
cblr-2926	313	14	,	,	PUNCT
cblr-2926	313	15	no	no	INTJ
cblr-2926	313	16	.	.	NOUN
cblr-2926	313	17	06	06	NUM
cblr-2926	313	18	-	-	PUNCT
cblr-2926	313	19	cv3620	cv3620	PROPN
cblr-2926	313	20	(	(	PUNCT
cblr-2926	313	21	cba	cba	PROPN
cblr-2926	313	22	)	)	PUNCT
cblr-2926	313	23	,	,	PUNCT
cblr-2926	313	24	2009	2009	NUM
cblr-2926	313	25	u.s	u.s	PROPN
cblr-2926	313	26	.	.	PROPN
cblr-2926	313	27	dist	dist	PROPN
cblr-2926	313	28	.	.	PUNCT
cblr-2926	314	1	lexis	lexis	NOUN
cblr-2926	314	2	19351	19351	NUM
cblr-2926	314	3	(	(	PUNCT
cblr-2926	314	4	e.d.n.y	e.d.n.y	PROPN
cblr-2926	314	5	.	.	PUNCT
cblr-2926	315	1	mar	mar	PROPN
cblr-2926	315	2	.	.	PROPN
cblr-2926	315	3	11	11	NUM
cblr-2926	315	4	,	,	PUNCT
cblr-2926	315	5	2009	2009	NUM
cblr-2926	315	6	)	)	PUNCT
cblr-2926	315	7	.	.	PUNCT
cblr-2926	315	8	'	'	PUNCT
cblr-2926	316	1	see	see	VERB
cblr-2926	316	2	united	united	PROPN
cblr-2926	316	3	states	states	PROPN
cblr-2926	316	4	v.	v.	PROPN
cblr-2926	316	5	baker	baker	PROPN
cblr-2926	316	6	,	,	PUNCT
cblr-2926	316	7	63	63	NUM
cblr-2926	316	8	f.3d	f.3d	NUM
cblr-2926	316	9	1478	1478	NUM
cblr-2926	316	10	,	,	PUNCT
cblr-2926	316	11	1484	1484	NUM
cblr-2926	316	12	(	(	PUNCT
cblr-2926	316	13	9th	9th	ADJ
cblr-2926	316	14	cir	cir	NOUN
cblr-2926	316	15	.	.	PROPN
cblr-2926	316	16	1995	1995	NUM
cblr-2926	316	17	)	)	PUNCT
cblr-2926	316	18	,	,	PUNCT
cblr-2926	316	19	cert	cert	PROPN
cblr-2926	316	20	.	.	PUNCT
cblr-2926	316	21	denied	deny	VERB
cblr-2926	316	22	516	516	NUM
cblr-2926	316	23	u.s	u.s	PROPN
cblr-2926	316	24	.	.	PROPN
cblr-2926	316	25	1097	1097	NUM
cblr-2926	316	26	(	(	PUNCT
cblr-2926	316	27	1996	1996	NUM
cblr-2926	316	28	)	)	PUNCT
cblr-2926	316	29	(	(	PUNCT
cblr-2926	316	30	affirming	affirm	VERB
cblr-2926	316	31	ccta	ccta	ADJ
cblr-2926	316	32	convictions	conviction	NOUN
cblr-2926	316	33	based	base	VERB
cblr-2926	316	34	on	on	ADP
cblr-2926	316	35	sales	sale	NOUN
cblr-2926	316	36	of	of	ADP
cblr-2926	316	37	unstamped	unstamped	ADJ
cblr-2926	316	38	cigarettes	cigarette	NOUN
cblr-2926	316	39	to	to	ADP
cblr-2926	316	40	reservations	reservation	NOUN
cblr-2926	316	41	)	)	PUNCT
cblr-2926	316	42	.	.	PUNCT
cblr-2926	316	43	'	'	PUNCT
cblr-2926	317	1	see	see	VERB
cblr-2926	317	2	cohen	cohen	PROPN
cblr-2926	317	3	,	,	PUNCT
cblr-2926	317	4	supra	supra	PROPN
cblr-2926	317	5	note	note	PROPN
cblr-2926	317	6	30	30	NUM
cblr-2926	317	7	,	,	PUNCT
cblr-2926	317	8	at	at	ADP
cblr-2926	317	9	3	3	NUM
cblr-2926	317	10	(	(	PUNCT
cblr-2926	317	11	money	money	NOUN
cblr-2926	317	12	laundering	laundering	NOUN
cblr-2926	317	13	statutes	statute	NOUN
cblr-2926	317	14	)	)	PUNCT
cblr-2926	317	15	;	;	PUNCT
cblr-2926	317	16	see	see	VERB
cblr-2926	317	17	,	,	PUNCT
cblr-2926	317	18	e.g.	e.g.	ADV
cblr-2926	317	19	,	,	PUNCT
cblr-2926	317	20	united	united	PROPN
cblr-2926	317	21	states	states	PROPN
cblr-2926	317	22	v.	v.	PROPN
cblr-2926	317	23	de	de	PROPN
cblr-2926	317	24	fiore	fiore	NOUN
cblr-2926	317	25	,	,	PUNCT
cblr-2926	317	26	720	720	NUM
cblr-2926	317	27	f.2d	f.2d	NOUN
cblr-2926	317	28	757	757	NUM
cblr-2926	317	29	,	,	PUNCT
cblr-2926	317	30	765	765	NUM
cblr-2926	317	31	(	(	PUNCT
cblr-2926	317	32	1983	1983	NUM
cblr-2926	317	33	)	)	PUNCT
cblr-2926	317	34	,	,	PUNCT
cblr-2926	317	35	cert	cert	PROPN
cblr-2926	317	36	.	.	PUNCT
cblr-2926	318	1	denied	deny	VERB
cblr-2926	318	2	,	,	PUNCT
cblr-2926	318	3	467	467	NUM
cblr-2926	318	4	u.s	u.s	PROPN
cblr-2926	318	5	.	.	PROPN
cblr-2926	318	6	1241	1241	NUM
cblr-2926	318	7	(	(	PUNCT
cblr-2926	318	8	1984	1984	NUM
cblr-2926	318	9	)	)	PUNCT
cblr-2926	318	10	(	(	PUNCT
cblr-2926	318	11	upholding	uphold	VERB
cblr-2926	318	12	wire	wire	NOUN
cblr-2926	318	13	fraud	fraud	NOUN
cblr-2926	318	14	conviction	conviction	NOUN
cblr-2926	318	15	for	for	ADP
cblr-2926	318	16	smuggling	smuggling	NOUN
cblr-2926	318	17	of	of	ADP
cblr-2926	318	18	cigarettes	cigarette	NOUN
cblr-2926	318	19	from	from	ADP
cblr-2926	318	20	north	north	PROPN
cblr-2926	318	21	carolina	carolina	PROPN
cblr-2926	318	22	for	for	ADP
cblr-2926	318	23	resale	resale	NOUN
cblr-2926	318	24	in	in	ADP
cblr-2926	318	25	new	new	PROPN
cblr-2926	318	26	york	york	PROPN
cblr-2926	318	27	,	,	PUNCT
cblr-2926	318	28	when	when	SCONJ
cblr-2926	318	29	phones	phone	NOUN
cblr-2926	318	30	were	be	AUX
cblr-2926	318	31	used	use	VERB
cblr-2926	318	32	)	)	PUNCT
cblr-2926	318	33	;	;	PUNCT
cblr-2926	318	34	south	south	PROPN
cblr-2926	318	35	florida	florida	PROPN
cblr-2926	318	36	cigarette	cigarette	PROPN
cblr-2926	318	37	smuggling	smuggling	NOUN
cblr-2926	318	38	funds	fund	NOUN
cblr-2926	318	39	terrorism	terrorism	NOUN
cblr-2926	318	40	,	,	PUNCT
cblr-2926	318	41	broward	broward	NOUN
cblr-2926	318	42	-	-	PUNCT
cblr-2926	318	43	palm	palm	NOUN
cblr-2926	318	44	beach	beach	NOUN
cblr-2926	318	45	new	new	PROPN
cblr-2926	318	46	times	times	PROPN
cblr-2926	318	47	,	,	PUNCT
cblr-2926	318	48	jun	jun	PROPN
cblr-2926	318	49	.	.	PROPN
cblr-2926	318	50	30	30	NUM
cblr-2926	318	51	,	,	PUNCT
cblr-2926	318	52	2009	2009	NUM
cblr-2926	318	53	,	,	PUNCT
cblr-2926	318	54	at	at	ADP
cblr-2926	318	55	3	3	NUM
cblr-2926	318	56	-	-	SYM
cblr-2926	318	57	4	4	NUM
cblr-2926	318	58	,	,	PUNCT
cblr-2926	318	59	http://www.browardpalm	http://www.browardpalm	PROPN
cblr-2926	318	60	beach.com/2009-07-02/news/south-florida-cigarette-smuggling-funds-terror	beach.com/2009-07-02/news/south-florida-cigarette-smuggling-funds-terror	NOUN
cblr-2926	318	61	ism/4	ism/4	PROPN
cblr-2926	318	62	(	(	PUNCT
cblr-2926	318	63	observing	observe	VERB
cblr-2926	318	64	the	the	DET
cblr-2926	318	65	extraordinary	extraordinary	ADJ
cblr-2926	318	66	difficulty	difficulty	NOUN
cblr-2926	318	67	of	of	ADP
cblr-2926	318	68	prosecuting	prosecute	VERB
cblr-2926	318	69	smugglers	smuggler	NOUN
cblr-2926	318	70	under	under	ADP
cblr-2926	318	71	law	law	NOUN
cblr-2926	318	72	governing	govern	VERB
cblr-2926	318	73	material	material	NOUN
cblr-2926	318	74	support	support	NOUN
cblr-2926	318	75	of	of	ADP
cblr-2926	318	76	terrorism	terrorism	NOUN
cblr-2926	318	77	)	)	PUNCT
cblr-2926	318	78	.	.	PUNCT
cblr-2926	319	1	"	"	PUNCT
cblr-2926	319	2	city	city	NOUN
cblr-2926	319	3	of	of	ADP
cblr-2926	319	4	new	new	PROPN
cblr-2926	319	5	york	york	PROPN
cblr-2926	319	6	v.	v.	ADP
cblr-2926	319	7	smoke-spirits.com	smoke-spirits.com	PROPN
cblr-2926	319	8	,	,	PUNCT
cblr-2926	319	9	541	541	NUM
cblr-2926	319	10	f.3d	f.3d	NUM
cblr-2926	319	11	425	425	NUM
cblr-2926	319	12	,	,	PUNCT
cblr-2926	319	13	433	433	NUM
cblr-2926	319	14	(	(	PUNCT
cblr-2926	319	15	2d	2d	NUM
cblr-2926	319	16	cir	cir	NOUN
cblr-2926	319	17	.	.	PROPN
cblr-2926	319	18	2008	2008	NUM
cblr-2926	319	19	)	)	PUNCT
cblr-2926	319	20	,	,	PUNCT
cblr-2926	319	21	rev'd	rev'd	ADJ
cblr-2926	319	22	sub	sub	NOUN
cblr-2926	319	23	nom	nom	PROPN
cblr-2926	319	24	.	.	PROPN
cblr-2926	319	25	hemi	hemi	PROPN
cblr-2926	319	26	group	group	PROPN
cblr-2926	319	27	v.	v.	ADP
cblr-2926	319	28	city	city	PROPN
cblr-2926	319	29	of	of	ADP
cblr-2926	319	30	new	new	PROPN
cblr-2926	319	31	york	york	PROPN
cblr-2926	319	32	,	,	PUNCT
cblr-2926	319	33	130	130	NUM
cblr-2926	319	34	s.	s.	PROPN
cblr-2926	319	35	ct	ct	PROPN
cblr-2926	319	36	.	.	PROPN
cblr-2926	319	37	983	983	NUM
cblr-2926	319	38	(	(	PUNCT
cblr-2926	319	39	2010	2010	NUM
cblr-2926	319	40	)	)	PUNCT
cblr-2926	319	41	.	.	PUNCT
cblr-2926	320	1	6	6	NUM
cblr-2926	320	2	15	15	NUM
cblr-2926	320	3	u.s.c	u.s.c	NOUN
cblr-2926	320	4	.	.	PUNCT
cblr-2926	321	1	§	§	PROPN
cblr-2926	321	2	376	376	NUM
cblr-2926	321	3	(	(	PUNCT
cblr-2926	321	4	1955	1955	NUM
cblr-2926	321	5	)	)	PUNCT
cblr-2926	321	6	.	.	PUNCT
cblr-2926	321	7	"	"	PUNCT
cblr-2926	321	8	see	see	VERB
cblr-2926	321	9	smoke-spirits.com	smoke-spirits.com	X
cblr-2926	321	10	,	,	PUNCT
cblr-2926	321	11	541	541	NUM
cblr-2926	321	12	f.3d	f.3d	NUM
cblr-2926	321	13	at	at	ADP
cblr-2926	321	14	433	433	NUM
cblr-2926	321	15	(	(	PUNCT
cblr-2926	321	16	noting	note	VERB
cblr-2926	321	17	that	that	SCONJ
cblr-2926	321	18	new	new	PROPN
cblr-2926	321	19	york	york	PROPN
cblr-2926	321	20	city	city	PROPN
cblr-2926	321	21	has	have	VERB
cblr-2926	321	22	an	an	DET
cblr-2926	321	23	agreement	agreement	NOUN
cblr-2926	321	24	with	with	ADP
cblr-2926	321	25	new	new	PROPN
cblr-2926	321	26	york	york	PROPN
cblr-2926	321	27	state	state	PROPN
cblr-2926	321	28	to	to	PART
cblr-2926	321	29	receive	receive	VERB
cblr-2926	321	30	copies	copy	NOUN
cblr-2926	321	31	of	of	ADP
cblr-2926	321	32	the	the	DET
cblr-2926	321	33	reports	report	NOUN
cblr-2926	321	34	)	)	PUNCT
cblr-2926	321	35	.	.	PUNCT
cblr-2926	322	1	col	col	PROPN
cblr-2926	322	2	umbia	umbia	PROPN
cblr-2926	322	3	b	b	PROPN
cblr-2926	322	4	usiness	usiness	PROPN
cblr-2926	322	5	la	la	PROPN
cblr-2926	322	6	w	w	PROPN
cblr-2926	322	7	re	re	PROPN
cblr-2926	322	8	vie	vie	PROPN
cblr-2926	322	9	w	w	PROPN
cblr-2926	323	1	[	[	X
cblr-2926	323	2	vol	vol	NOUN
cblr-2926	323	3	.	.	NOUN
cblr-2926	324	1	20	20	NUM
cblr-2926	324	2	10546	10546	NUM
cblr-2926	324	3	prison.6	prison.6	NOUN
cblr-2926	324	4	8	8	NUM
cblr-2926	324	5	a	a	DET
cblr-2926	324	6	willful	willful	ADJ
cblr-2926	324	7	violation	violation	NOUN
cblr-2926	324	8	may	may	AUX
cblr-2926	324	9	serve	serve	VERB
cblr-2926	324	10	as	as	ADP
cblr-2926	324	11	the	the	DET
cblr-2926	324	12	basis	basis	NOUN
cblr-2926	324	13	for	for	ADP
cblr-2926	324	14	a	a	DET
cblr-2926	324	15	mail	mail	NOUN
cblr-2926	324	16	fraud	fraud	NOUN
cblr-2926	324	17	conviction	conviction	NOUN
cblr-2926	324	18	under	under	ADP
cblr-2926	324	19	the	the	DET
cblr-2926	324	20	theory	theory	NOUN
cblr-2926	324	21	that	that	SCONJ
cblr-2926	324	22	a	a	DET
cblr-2926	324	23	business	business	NOUN
cblr-2926	324	24	plan	plan	NOUN
cblr-2926	324	25	based	base	VERB
cblr-2926	324	26	on	on	ADP
cblr-2926	324	27	state	state	NOUN
cblr-2926	324	28	tax	tax	NOUN
cblr-2926	324	29	evasion	evasion	NOUN
cblr-2926	324	30	can	can	AUX
cblr-2926	324	31	constitute	constitute	VERB
cblr-2926	324	32	a	a	DET
cblr-2926	324	33	scheme	scheme	NOUN
cblr-2926	324	34	to	to	PART
cblr-2926	324	35	defraud	defraud	VERB
cblr-2926	324	36	.	.	PUNCT
cblr-2926	325	1	'9	'9	NOUN
cblr-2926	326	1	unlike	unlike	ADP
cblr-2926	326	2	the	the	DET
cblr-2926	326	3	ccta	ccta	ADJ
cblr-2926	326	4	,	,	PUNCT
cblr-2926	326	5	the	the	DET
cblr-2926	326	6	jenkins	jenkins	PROPN
cblr-2926	326	7	act	act	PROPN
cblr-2926	326	8	does	do	AUX
cblr-2926	326	9	not	not	PART
cblr-2926	326	10	contain	contain	VERB
cblr-2926	326	11	a	a	DET
cblr-2926	326	12	civil	civil	ADJ
cblr-2926	326	13	enforcement	enforcement	NOUN
cblr-2926	326	14	provision	provision	NOUN
cblr-2926	326	15	for	for	SCONJ
cblr-2926	326	16	state	state	NOUN
cblr-2926	326	17	attorneys	attorney	NOUN
cblr-2926	326	18	general	general	ADJ
cblr-2926	326	19	.	.	PUNCT
cblr-2926	327	1	the	the	DET
cblr-2926	327	2	atf	atf	PROPN
cblr-2926	327	3	contends	contend	VERB
cblr-2926	327	4	that	that	SCONJ
cblr-2926	327	5	the	the	DET
cblr-2926	327	6	act	act	NOUN
cblr-2926	327	7	applies	apply	VERB
cblr-2926	327	8	to	to	ADP
cblr-2926	327	9	native	native	ADJ
cblr-2926	327	10	american	american	ADJ
cblr-2926	327	11	tribes	tribe	NOUN
cblr-2926	327	12	,	,	PUNCT
cblr-2926	327	13	although	although	SCONJ
cblr-2926	327	14	courts	court	NOUN
cblr-2926	327	15	have	have	AUX
cblr-2926	327	16	not	not	PART
cblr-2926	327	17	yet	yet	ADV
cblr-2926	327	18	had	have	VERB
cblr-2926	327	19	to	to	PART
cblr-2926	327	20	consider	consider	VERB
cblr-2926	327	21	the	the	DET
cblr-2926	327	22	question.70	question.70	NOUN
cblr-2926	327	23	the	the	DET
cblr-2926	327	24	jenkins	jenkins	PROPN
cblr-2926	327	25	act	act	PROPN
cblr-2926	327	26	has	have	AUX
cblr-2926	327	27	proved	prove	VERB
cblr-2926	327	28	of	of	ADP
cblr-2926	327	29	limited	limited	ADJ
cblr-2926	327	30	effectiveness	effectiveness	NOUN
cblr-2926	327	31	as	as	ADP
cblr-2926	327	32	an	an	DET
cblr-2926	327	33	enforcement	enforcement	NOUN
cblr-2926	327	34	tool	tool	NOUN
cblr-2926	327	35	because	because	SCONJ
cblr-2926	327	36	retailers	retailer	NOUN
cblr-2926	327	37	routinely	routinely	ADV
cblr-2926	327	38	fail	fail	VERB
cblr-2926	327	39	to	to	PART
cblr-2926	327	40	file	file	VERB
cblr-2926	327	41	the	the	DET
cblr-2926	327	42	required	require	VERB
cblr-2926	327	43	reports	report	NOUN
cblr-2926	327	44	.	.	PUNCT
cblr-2926	327	45	"	"	PUNCT
cblr-2926	327	46	when	when	SCONJ
cblr-2926	327	47	contacted	contact	VERB
cblr-2926	327	48	and	and	CCONJ
cblr-2926	327	49	asked	ask	VERB
cblr-2926	327	50	to	to	PART
cblr-2926	327	51	file	file	VERB
cblr-2926	327	52	,	,	PUNCT
cblr-2926	327	53	retailers	retailer	NOUN
cblr-2926	327	54	often	often	ADV
cblr-2926	327	55	ignore	ignore	VERB
cblr-2926	327	56	the	the	DET
cblr-2926	327	57	request	request	NOUN
cblr-2926	327	58	.	.	PUNCT
cblr-2926	327	59	"	"	PUNCT
cblr-2926	328	1	if	if	SCONJ
cblr-2926	328	2	a	a	DET
cblr-2926	328	3	retailer	retailer	NOUN
cblr-2926	328	4	does	do	AUX
cblr-2926	328	5	not	not	PART
cblr-2926	328	6	file	file	VERB
cblr-2926	328	7	,	,	PUNCT
cblr-2926	328	8	68	68	NUM
cblr-2926	328	9	15	15	NUM
cblr-2926	328	10	u.s.c	u.s.c	NOUN
cblr-2926	328	11	.	.	PUNCT
cblr-2926	329	1	§	§	PROPN
cblr-2926	329	2	377	377	NUM
cblr-2926	329	3	(	(	PUNCT
cblr-2926	329	4	1955	1955	NUM
cblr-2926	329	5	)	)	PUNCT
cblr-2926	329	6	.	.	PUNCT
cblr-2926	330	1	69	69	NUM
cblr-2926	330	2	see	see	VERB
cblr-2926	330	3	,	,	PUNCT
cblr-2926	330	4	e.g.	e.g.	ADV
cblr-2926	330	5	,	,	PUNCT
cblr-2926	330	6	united	united	PROPN
cblr-2926	330	7	states	states	PROPN
cblr-2926	330	8	v.	v.	PROPN
cblr-2926	330	9	melvin	melvin	PROPN
cblr-2926	330	10	,	,	PUNCT
cblr-2926	330	11	544	544	NUM
cblr-2926	330	12	f.2d	f.2d	NOUN
cblr-2926	330	13	767	767	NUM
cblr-2926	330	14	,	,	PUNCT
cblr-2926	330	15	770	770	NUM
cblr-2926	330	16	(	(	PUNCT
cblr-2926	330	17	5th	5th	ADJ
cblr-2926	330	18	cir	cir	NOUN
cblr-2926	330	19	.	.	PROPN
cblr-2926	330	20	1977	1977	NUM
cblr-2926	330	21	)	)	PUNCT
cblr-2926	330	22	,	,	PUNCT
cblr-2926	330	23	cert	cert	PROPN
cblr-2926	330	24	.	.	PUNCT
cblr-2926	330	25	denied	deny	VERB
cblr-2926	330	26	430	430	NUM
cblr-2926	330	27	u.s	u.s	PROPN
cblr-2926	330	28	.	.	PROPN
cblr-2926	330	29	910	910	PROPN
cblr-2926	330	30	;	;	PUNCT
cblr-2926	330	31	united	united	PROPN
cblr-2926	330	32	states	states	PROPN
cblr-2926	330	33	v.	v.	ADP
cblr-2926	330	34	brewer	brewer	PROPN
cblr-2926	330	35	,	,	PUNCT
cblr-2926	330	36	528	528	NUM
cblr-2926	330	37	f.2d	f.2d	NOUN
cblr-2926	330	38	492	492	NUM
cblr-2926	330	39	,	,	PUNCT
cblr-2926	330	40	496	496	NUM
cblr-2926	330	41	(	(	PUNCT
cblr-2926	330	42	4th	4th	ADJ
cblr-2926	330	43	cir	cir	NOUN
cblr-2926	330	44	.	.	PROPN
cblr-2926	330	45	1975	1975	NUM
cblr-2926	330	46	)	)	PUNCT
cblr-2926	330	47	(	(	PUNCT
cblr-2926	330	48	"	"	PUNCT
cblr-2926	330	49	although	although	SCONJ
cblr-2926	330	50	using	use	VERB
cblr-2926	330	51	the	the	DET
cblr-2926	330	52	mails	mail	NOUN
cblr-2926	330	53	for	for	ADP
cblr-2926	330	54	the	the	DET
cblr-2926	330	55	interstate	interstate	ADJ
cblr-2926	330	56	sale	sale	NOUN
cblr-2926	330	57	of	of	ADP
cblr-2926	330	58	cigarettes	cigarette	NOUN
cblr-2926	330	59	or	or	CCONJ
cblr-2926	330	60	other	other	ADJ
cblr-2926	330	61	lawful	lawful	ADJ
cblr-2926	330	62	merchandise	merchandise	NOUN
cblr-2926	330	63	is	be	AUX
cblr-2926	330	64	in	in	ADP
cblr-2926	330	65	itself	itself	PRON
cblr-2926	330	66	an	an	DET
cblr-2926	330	67	innocent	innocent	ADJ
cblr-2926	330	68	act	act	NOUN
cblr-2926	330	69	,	,	PUNCT
cblr-2926	330	70	it	it	PRON
cblr-2926	330	71	becomes	become	VERB
cblr-2926	330	72	fraudulent	fraudulent	ADJ
cblr-2926	330	73	when	when	SCONJ
cblr-2926	330	74	the	the	DET
cblr-2926	330	75	seller	seller	NOUN
cblr-2926	330	76	couples	couple	VERB
cblr-2926	330	77	it	it	PRON
cblr-2926	330	78	with	with	ADP
cblr-2926	330	79	an	an	DET
cblr-2926	330	80	intent	intent	NOUN
cblr-2926	330	81	to	to	PART
cblr-2926	330	82	transact	transact	VERB
cblr-2926	330	83	business	business	NOUN
cblr-2926	330	84	in	in	ADP
cblr-2926	330	85	a	a	DET
cblr-2926	330	86	way	way	NOUN
cblr-2926	330	87	that	that	PRON
cblr-2926	330	88	enables	enable	VERB
cblr-2926	330	89	his	his	PRON
cblr-2926	330	90	customers	customer	NOUN
cblr-2926	330	91	to	to	PART
cblr-2926	330	92	escape	escape	VERB
cblr-2926	330	93	taxes	taxis	NOUN
cblr-2926	330	94	by	by	ADP
cblr-2926	330	95	dealing	deal	VERB
cblr-2926	330	96	with	with	ADP
cblr-2926	330	97	him	he	PRON
cblr-2926	330	98	.	.	PUNCT
cblr-2926	330	99	"	"	PUNCT
cblr-2926	330	100	)	)	PUNCT
cblr-2926	330	101	.	.	PUNCT
cblr-2926	331	1	however	however	ADV
cblr-2926	331	2	,	,	PUNCT
cblr-2926	331	3	failure	failure	NOUN
cblr-2926	331	4	to	to	PART
cblr-2926	331	5	file	file	VERB
cblr-2926	331	6	might	might	AUX
cblr-2926	331	7	only	only	ADV
cblr-2926	331	8	be	be	AUX
cblr-2926	331	9	fraud	fraud	NOUN
cblr-2926	331	10	on	on	ADP
cblr-2926	331	11	the	the	DET
cblr-2926	331	12	state	state	NOUN
cblr-2926	331	13	to	to	PART
cblr-2926	331	14	which	which	PRON
cblr-2926	331	15	the	the	DET
cblr-2926	331	16	report	report	NOUN
cblr-2926	331	17	is	be	AUX
cblr-2926	331	18	due	due	ADJ
cblr-2926	331	19	and	and	CCONJ
cblr-2926	331	20	not	not	PART
cblr-2926	331	21	to	to	ADP
cblr-2926	331	22	a	a	DET
cblr-2926	331	23	city	city	NOUN
cblr-2926	331	24	or	or	CCONJ
cblr-2926	331	25	locality	locality	NOUN
cblr-2926	331	26	to	to	PART
cblr-2926	331	27	which	which	PRON
cblr-2926	331	28	taxes	taxis	NOUN
cblr-2926	331	29	are	be	AUX
cblr-2926	331	30	due	due	ADJ
cblr-2926	331	31	.	.	PUNCT
cblr-2926	332	1	see	see	VERB
cblr-2926	332	2	smoke-spirits.com	smoke-spirits.com	X
cblr-2926	332	3	,	,	PUNCT
cblr-2926	332	4	541	541	NUM
cblr-2926	332	5	f.3d	f.3d	NUM
cblr-2926	332	6	at	at	ADP
cblr-2926	332	7	459	459	NUM
cblr-2926	332	8	n.2	n.2	NOUN
cblr-2926	332	9	(	(	PUNCT
cblr-2926	332	10	winter	winter	NOUN
cblr-2926	332	11	,	,	PUNCT
cblr-2926	332	12	j.	j.	PROPN
cblr-2926	332	13	,	,	PUNCT
cblr-2926	332	14	dissenting	dissent	VERB
cblr-2926	332	15	)	)	PUNCT
cblr-2926	332	16	(	(	PUNCT
cblr-2926	332	17	"	"	PUNCT
cblr-2926	332	18	[	[	X
cblr-2926	332	19	tihere	tihere	PRON
cblr-2926	332	20	are	be	AUX
cblr-2926	332	21	no	no	DET
cblr-2926	332	22	cases	case	NOUN
cblr-2926	332	23	in	in	ADP
cblr-2926	332	24	which	which	PRON
cblr-2926	332	25	a	a	DET
cblr-2926	332	26	failure	failure	NOUN
cblr-2926	332	27	to	to	PART
cblr-2926	332	28	fulfill	fulfill	VERB
cblr-2926	332	29	one	one	PRON
cblr-2926	332	30	's	's	PART
cblr-2926	332	31	obligation	obligation	NOUN
cblr-2926	332	32	to	to	PART
cblr-2926	332	33	report	report	VERB
cblr-2926	332	34	sales	sale	NOUN
cblr-2926	332	35	to	to	ADP
cblr-2926	332	36	a	a	DET
cblr-2926	332	37	state	state	NOUN
cblr-2926	332	38	tax	tax	NOUN
cblr-2926	332	39	authority	authority	NOUN
cblr-2926	332	40	has	have	AUX
cblr-2926	332	41	been	be	AUX
cblr-2926	332	42	adjudged	adjudge	VERB
cblr-2926	332	43	an	an	DET
cblr-2926	332	44	act	act	NOUN
cblr-2926	332	45	of	of	ADP
cblr-2926	332	46	fraud	fraud	NOUN
cblr-2926	332	47	upon	upon	SCONJ
cblr-2926	332	48	a	a	DET
cblr-2926	332	49	municipal	municipal	ADJ
cblr-2926	332	50	tax	tax	NOUN
cblr-2926	332	51	authority	authority	NOUN
cblr-2926	332	52	.	.	PUNCT
cblr-2926	332	53	"	"	PUNCT
cblr-2926	332	54	)	)	PUNCT
cblr-2926	332	55	.	.	PUNCT
cblr-2926	333	1	'	'	PUNCT
cblr-2926	333	2	0	0	NUM
cblr-2926	333	3	gao	gao	PROPN
cblr-2926	333	4	2002	2002	NUM
cblr-2926	333	5	report	report	NOUN
cblr-2926	333	6	,	,	PUNCT
cblr-2926	333	7	supra	supra	PROPN
cblr-2926	333	8	note	note	NOUN
cblr-2926	333	9	24	24	NUM
cblr-2926	333	10	,	,	PUNCT
cblr-2926	333	11	at	at	ADP
cblr-2926	333	12	18	18	NUM
cblr-2926	333	13	-	-	SYM
cblr-2926	333	14	19	19	NUM
cblr-2926	333	15	;	;	PUNCT
cblr-2926	333	16	see	see	AUX
cblr-2926	333	17	also	also	ADV
cblr-2926	333	18	united	united	PROPN
cblr-2926	333	19	states	states	PROPN
cblr-2926	333	20	v.	v.	ADP
cblr-2926	333	21	smiskin	smiskin	PROPN
cblr-2926	333	22	,	,	PUNCT
cblr-2926	333	23	no	no	INTJ
cblr-2926	333	24	.	.	PUNCT
cblr-2926	333	25	cr-04	cr-04	PROPN
cblr-2926	333	26	-	-	PUNCT
cblr-2926	333	27	2107	2107	NUM
cblr-2926	333	28	-	-	PUNCT
cblr-2926	333	29	efs	ef	NOUN
cblr-2926	333	30	,	,	PUNCT
cblr-2926	333	31	2005	2005	NUM
cblr-2926	333	32	wl	wl	NOUN
cblr-2926	333	33	2736562	2736562	NUM
cblr-2926	333	34	,	,	PUNCT
cblr-2926	333	35	at	at	ADP
cblr-2926	333	36	*	*	NOUN
cblr-2926	333	37	1	1	NUM
cblr-2926	333	38	(	(	PUNCT
cblr-2926	333	39	e.d	e.d	PROPN
cblr-2926	333	40	.	.	PROPN
cblr-2926	333	41	wash	wash	PROPN
cblr-2926	333	42	.	.	PUNCT
cblr-2926	334	1	oct	oct	PROPN
cblr-2926	334	2	.	.	PROPN
cblr-2926	334	3	24	24	NUM
cblr-2926	334	4	,	,	PUNCT
cblr-2926	334	5	2005	2005	NUM
cblr-2926	334	6	)	)	PUNCT
cblr-2926	334	7	(	(	PUNCT
cblr-2926	334	8	"	"	PUNCT
cblr-2926	334	9	it	it	PRON
cblr-2926	334	10	is	be	AUX
cblr-2926	334	11	undisputed	undisputed	ADJ
cblr-2926	334	12	that	that	SCONJ
cblr-2926	334	13	federal	federal	ADJ
cblr-2926	334	14	laws	law	NOUN
cblr-2926	334	15	of	of	ADP
cblr-2926	334	16	general	general	ADJ
cblr-2926	334	17	applicability	applicability	NOUN
cblr-2926	334	18	.	.	PUNCT
cblr-2926	334	19	.	.	PUNCT
cblr-2926	335	1	.	.	PUNCT
cblr-2926	336	1	are	be	AUX
cblr-2926	336	2	'	'	PUNCT
cblr-2926	336	3	presumed	presume	VERB
cblr-2926	336	4	to	to	PART
cblr-2926	336	5	apply	apply	VERB
cblr-2926	336	6	with	with	ADP
cblr-2926	336	7	equal	equal	ADJ
cblr-2926	336	8	force	force	NOUN
cblr-2926	336	9	to	to	ADP
cblr-2926	336	10	indians	indians	PROPN
cblr-2926	336	11	.	.	PUNCT
cblr-2926	336	12	'	'	PUNCT
cblr-2926	336	13	"	"	PUNCT
cblr-2926	336	14	)	)	PUNCT
cblr-2926	336	15	(	(	PUNCT
cblr-2926	336	16	citing	cite	VERB
cblr-2926	336	17	united	united	PROPN
cblr-2926	336	18	states	states	PROPN
cblr-2926	336	19	v.	v.	PROPN
cblr-2926	336	20	baker	baker	PROPN
cblr-2926	336	21	,	,	PUNCT
cblr-2926	336	22	63	63	NUM
cblr-2926	336	23	f.3d	f.3d	NUM
cblr-2926	336	24	1478	1478	NUM
cblr-2926	336	25	,	,	PUNCT
cblr-2926	336	26	1484	1484	NUM
cblr-2926	336	27	(	(	PUNCT
cblr-2926	336	28	9th	9th	ADJ
cblr-2926	336	29	cir	cir	NOUN
cblr-2926	336	30	.	.	PROPN
cblr-2926	336	31	1995	1995	NUM
cblr-2926	336	32	)	)	PUNCT
cblr-2926	336	33	,	,	PUNCT
cblr-2926	336	34	cert	cert	PROPN
cblr-2926	336	35	.	.	PUNCT
cblr-2926	337	1	denied	deny	VERB
cblr-2926	337	2	516	516	NUM
cblr-2926	337	3	u.s	u.s	PROPN
cblr-2926	337	4	.	.	PROPN
cblr-2926	337	5	1097	1097	NUM
cblr-2926	337	6	(	(	PUNCT
cblr-2926	337	7	1996	1996	NUM
cblr-2926	337	8	)	)	PUNCT
cblr-2926	337	9	)	)	PUNCT
cblr-2926	337	10	,	,	PUNCT
cblr-2926	337	11	affd	affd	VERB
cblr-2926	337	12	487	487	NUM
cblr-2926	337	13	f.3d	f.3d	NUM
cblr-2926	337	14	1260	1260	NUM
cblr-2926	337	15	(	(	PUNCT
cblr-2926	337	16	9th	9th	ADJ
cblr-2926	337	17	cir	cir	NOUN
cblr-2926	337	18	.	.	PROPN
cblr-2926	337	19	2007	2007	NUM
cblr-2926	337	20	)	)	PUNCT
cblr-2926	337	21	;	;	PUNCT
cblr-2926	337	22	jonathan	jonathan	PROPN
cblr-2926	337	23	i.	i.	PROPN
cblr-2926	337	24	sirios	sirios	PROPN
cblr-2926	337	25	,	,	PUNCT
cblr-2926	337	26	remote	remote	ADJ
cblr-2926	337	27	vendor	vendor	NOUN
cblr-2926	337	28	cigarette	cigarette	NOUN
cblr-2926	337	29	sales	sale	NOUN
cblr-2926	337	30	,	,	PUNCT
cblr-2926	337	31	tribal	tribal	ADJ
cblr-2926	337	32	sovereignty	sovereignty	NOUN
cblr-2926	337	33	,	,	PUNCT
cblr-2926	337	34	and	and	CCONJ
cblr-2926	337	35	the	the	DET
cblr-2926	337	36	jenkins	jenkins	PROPN
cblr-2926	337	37	act	act	PROPN
cblr-2926	337	38	:	:	PUNCT
cblr-2926	337	39	can	can	AUX
cblr-2926	337	40	i	i	PRON
cblr-2926	337	41	get	get	VERB
cblr-2926	337	42	a	a	DET
cblr-2926	337	43	remedy	remedy	NOUN
cblr-2926	337	44	?	?	PUNCT
cblr-2926	337	45	,	,	PUNCT
cblr-2926	337	46	42	42	NUM
cblr-2926	337	47	duq	duq	ADJ
cblr-2926	337	48	.	.	PUNCT
cblr-2926	338	1	l.	l.	PROPN
cblr-2926	338	2	rev	rev	PROPN
cblr-2926	338	3	.	.	PROPN
cblr-2926	338	4	27	27	NUM
cblr-2926	338	5	,	,	PUNCT
cblr-2926	338	6	96	96	NUM
cblr-2926	338	7	(	(	PUNCT
cblr-2926	338	8	2003	2003	NUM
cblr-2926	338	9	)	)	PUNCT
cblr-2926	338	10	(	(	PUNCT
cblr-2926	338	11	"	"	PUNCT
cblr-2926	338	12	[	[	X
cblr-2926	338	13	t]he	t]he	ADJ
cblr-2926	338	14	jenkins	jenkins	PROPN
cblr-2926	338	15	act	act	PROPN
cblr-2926	338	16	is	be	AUX
cblr-2926	338	17	likely	likely	ADJ
cblr-2926	338	18	to	to	PART
cblr-2926	338	19	be	be	AUX
cblr-2926	338	20	deemed	deem	VERB
cblr-2926	338	21	valid	valid	ADJ
cblr-2926	338	22	as	as	SCONJ
cblr-2926	338	23	applied	apply	VERB
cblr-2926	338	24	against	against	ADP
cblr-2926	338	25	individual	individual	ADJ
cblr-2926	338	26	indians	indians	PROPN
cblr-2926	338	27	and	and	CCONJ
cblr-2926	338	28	tribes	tribe	NOUN
cblr-2926	338	29	because	because	SCONJ
cblr-2926	338	30	it	it	PRON
cblr-2926	338	31	does	do	AUX
cblr-2926	338	32	not	not	PART
cblr-2926	338	33	impose	impose	VERB
cblr-2926	338	34	a	a	DET
cblr-2926	338	35	burden	burden	NOUN
cblr-2926	338	36	upon	upon	SCONJ
cblr-2926	338	37	what	what	PRON
cblr-2926	338	38	would	would	AUX
cblr-2926	338	39	traditionally	traditionally	ADV
cblr-2926	338	40	be	be	AUX
cblr-2926	338	41	considered	consider	VERB
cblr-2926	338	42	a	a	DET
cblr-2926	338	43	right	right	NOUN
cblr-2926	338	44	provided	provide	VERB
cblr-2926	338	45	by	by	ADP
cblr-2926	338	46	treaty	treaty	NOUN
cblr-2926	338	47	,	,	PUNCT
cblr-2926	338	48	nor	nor	CCONJ
cblr-2926	338	49	does	do	AUX
cblr-2926	338	50	it	it	PRON
cblr-2926	338	51	surpass	surpass	VERB
cblr-2926	338	52	the	the	DET
cblr-2926	338	53	requirements	requirement	NOUN
cblr-2926	338	54	imposed	impose	VERB
cblr-2926	338	55	by	by	ADP
cblr-2926	338	56	the	the	DET
cblr-2926	338	57	ccta	ccta	NOUN
cblr-2926	338	58	.	.	PUNCT
cblr-2926	338	59	"	"	PUNCT
cblr-2926	338	60	)	)	PUNCT
cblr-2926	338	61	.	.	PUNCT
cblr-2926	339	1	7n	7n	PROPN
cblr-2926	339	2	gao	gao	PROPN
cblr-2926	339	3	2002	2002	NUM
cblr-2926	339	4	report	report	NOUN
cblr-2926	339	5	,	,	PUNCT
cblr-2926	339	6	supra	supra	PROPN
cblr-2926	339	7	note	note	NOUN
cblr-2926	339	8	24	24	NUM
cblr-2926	339	9	,	,	PUNCT
cblr-2926	339	10	at	at	ADP
cblr-2926	339	11	2	2	NUM
cblr-2926	339	12	.	.	NUM
cblr-2926	339	13	72	72	NUM
cblr-2926	339	14	see	see	VERB
cblr-2926	339	15	i	i	PRON
cblr-2926	339	16	d.	d.	PROPN
cblr-2926	339	17	at	at	ADP
cblr-2926	339	18	13	13	NUM
cblr-2926	339	19	tbl.1	tbl.1	NUM
cblr-2926	339	20	.	.	PUNCT
cblr-2926	340	1	note	note	VERB
cblr-2926	340	2	that	that	SCONJ
cblr-2926	340	3	many	many	ADJ
cblr-2926	340	4	internet	internet	NOUN
cblr-2926	340	5	retailers	retailer	NOUN
cblr-2926	340	6	are	be	AUX
cblr-2926	340	7	based	base	VERB
cblr-2926	340	8	on	on	ADP
cblr-2926	340	9	native	native	ADJ
cblr-2926	340	10	american	american	ADJ
cblr-2926	340	11	reservations	reservation	NOUN
cblr-2926	340	12	,	,	PUNCT
cblr-2926	340	13	supra	supra	PROPN
cblr-2926	340	14	note	note	NOUN
cblr-2926	340	15	49	49	NUM
cblr-2926	340	16	,	,	PUNCT
cblr-2926	340	17	and	and	CCONJ
cblr-2926	340	18	many	many	ADJ
cblr-2926	340	19	tribal	tribal	ADJ
cblr-2926	340	20	retailers	retailer	NOUN
cblr-2926	340	21	maintain	maintain	VERB
cblr-2926	340	22	that	that	SCONJ
cblr-2926	340	23	their	their	PRON
cblr-2926	340	24	sovereignty	sovereignty	NOUN
cblr-2926	340	25	exempts	exempt	VERB
cblr-2926	340	26	them	they	PRON
cblr-2926	340	27	from	from	ADP
cblr-2926	340	28	federal	federal	ADJ
cblr-2926	340	29	law	law	NOUN
cblr-2926	340	30	,	,	PUNCT
cblr-2926	340	31	supra	supra	PROPN
cblr-2926	340	32	note	note	NOUN
cblr-2926	340	33	46	46	NUM
cblr-2926	340	34	.	.	PUNCT
cblr-2926	341	1	the	the	DET
cblr-2926	341	2	supreme	supreme	PROPN
cblr-2926	341	3	court	court	PROPN
cblr-2926	341	4	does	do	AUX
cblr-2926	341	5	not	not	PART
cblr-2926	341	6	accept	accept	VERB
cblr-2926	341	7	that	that	SCONJ
cblr-2926	341	8	tribal	tribal	ADJ
cblr-2926	341	9	sovereignty	sovereignty	NOUN
cblr-2926	341	10	prevents	prevent	VERB
cblr-2926	341	11	collection	collection	NOUN
cblr-2926	341	12	of	of	ADP
cblr-2926	341	13	these	these	DET
cblr-2926	341	14	taxes	taxis	NOUN
cblr-2926	341	15	.	.	PUNCT
cblr-2926	342	1	california	california	PROPN
cblr-2926	342	2	bd	bd	PROPN
cblr-2926	342	3	.	.	PROPN
cblr-2926	342	4	of	of	ADP
cblr-2926	342	5	equalization	equalization	PROPN
cblr-2926	342	6	v.	v.	ADP
cblr-2926	342	7	chemehuevi	chemehuevi	PROPN
cblr-2926	342	8	tribe	tribe	PROPN
cblr-2926	342	9	,	,	PUNCT
cblr-2926	342	10	474	474	PROPN
cblr-2926	342	11	u.s	u.s	PROPN
cblr-2926	342	12	.	.	PROPN
cblr-2926	342	13	9	9	NUM
cblr-2926	342	14	,	,	PUNCT
cblr-2926	342	15	12	12	NUM
cblr-2926	342	16	(	(	PUNCT
cblr-2926	342	17	1985	1985	NUM
cblr-2926	342	18	)	)	PUNCT
cblr-2926	342	19	.	.	PUNCT
cblr-2926	343	1	tax	tax	NOUN
cblr-2926	343	2	enforcement	enforcement	NOUN
cblr-2926	343	3	after	after	ADP
cblr-2926	343	4	hemi	hemi	PROPN
cblr-2926	343	5	groupno	groupno	PROPN
cblr-2926	343	6	.	.	PUNCT
cblr-2926	344	1	2:529]1	2:529]1	NUM
cblr-2926	344	2	547	547	NUM
cblr-2926	344	3	columbia	columbia	PROPN
cblr-2926	344	4	business	business	NOUN
cblr-2926	344	5	law	law	PROPN
cblr-2926	344	6	review	review	VERB
cblr-2926	344	7	a	a	DET
cblr-2926	344	8	state	state	NOUN
cblr-2926	344	9	will	will	AUX
cblr-2926	344	10	not	not	PART
cblr-2926	344	11	necessarily	necessarily	ADV
cblr-2926	344	12	know	know	VERB
cblr-2926	344	13	whether	whether	SCONJ
cblr-2926	344	14	it	it	PRON
cblr-2926	344	15	was	be	AUX
cblr-2926	344	16	required	require	VERB
cblr-2926	344	17	to	to	PART
cblr-2926	344	18	file	file	VERB
cblr-2926	344	19	,	,	PUNCT
cblr-2926	344	20	since	since	SCONJ
cblr-2926	344	21	the	the	DET
cblr-2926	344	22	retailer	retailer	NOUN
cblr-2926	344	23	might	might	AUX
cblr-2926	344	24	not	not	PART
cblr-2926	344	25	have	have	AUX
cblr-2926	344	26	made	make	VERB
cblr-2926	344	27	any	any	DET
cblr-2926	344	28	sales	sale	NOUN
cblr-2926	344	29	into	into	ADP
cblr-2926	344	30	that	that	DET
cblr-2926	344	31	state	state	NOUN
cblr-2926	344	32	.	.	PUNCT
cblr-2926	344	33	"	"	PUNCT
cblr-2926	345	1	since	since	SCONJ
cblr-2926	345	2	penalties	penalty	NOUN
cblr-2926	345	3	for	for	ADP
cblr-2926	345	4	violation	violation	NOUN
cblr-2926	345	5	are	be	AUX
cblr-2926	345	6	so	so	ADV
cblr-2926	345	7	low	low	ADJ
cblr-2926	345	8	,	,	PUNCT
cblr-2926	345	9	u.s	u.s	PROPN
cblr-2926	345	10	.	.	PROPN
cblr-2926	345	11	attorneys	attorney	NOUN
cblr-2926	345	12	do	do	AUX
cblr-2926	345	13	not	not	PART
cblr-2926	345	14	have	have	VERB
cblr-2926	345	15	strong	strong	ADJ
cblr-2926	345	16	incentives	incentive	NOUN
cblr-2926	345	17	to	to	PART
cblr-2926	345	18	bring	bring	VERB
cblr-2926	345	19	prosecutions	prosecution	NOUN
cblr-2926	345	20	for	for	ADP
cblr-2926	345	21	failure	failure	NOUN
cblr-2926	345	22	to	to	ADP
cblr-2926	345	23	file.74	file.74	NOUN
cblr-2926	345	24	moreover	moreover	ADV
cblr-2926	345	25	,	,	PUNCT
cblr-2926	345	26	because	because	SCONJ
cblr-2926	345	27	a	a	DET
cblr-2926	345	28	uniform	uniform	ADJ
cblr-2926	345	29	format	format	NOUN
cblr-2926	345	30	for	for	ADP
cblr-2926	345	31	filing	file	VERB
cblr-2926	345	32	a	a	DET
cblr-2926	345	33	report	report	NOUN
cblr-2926	345	34	does	do	AUX
cblr-2926	345	35	not	not	PART
cblr-2926	345	36	exist	exist	VERB
cblr-2926	345	37	,	,	PUNCT
cblr-2926	345	38	filings	filing	NOUN
cblr-2926	345	39	can	can	AUX
cblr-2926	345	40	be	be	AUX
cblr-2926	345	41	difficult	difficult	ADJ
cblr-2926	345	42	to	to	PART
cblr-2926	345	43	aggregate	aggregate	VERB
cblr-2926	345	44	or	or	CCONJ
cblr-2926	345	45	use	use	VERB
cblr-2926	345	46	efficiently	efficiently	ADV
cblr-2926	345	47	when	when	SCONJ
cblr-2926	345	48	reports	report	NOUN
cblr-2926	345	49	occur	occur	VERB
cblr-2926	345	50	.	.	PUNCT
cblr-2926	345	51	"	"	PUNCT
cblr-2926	346	1	when	when	SCONJ
cblr-2926	346	2	states	state	NOUN
cblr-2926	346	3	contact	contact	VERB
cblr-2926	346	4	customers	customer	NOUN
cblr-2926	346	5	regarding	regard	VERB
cblr-2926	346	6	taxes	taxis	NOUN
cblr-2926	346	7	due	due	ADJ
cblr-2926	346	8	,	,	PUNCT
cblr-2926	346	9	the	the	DET
cblr-2926	346	10	rate	rate	NOUN
cblr-2926	346	11	of	of	ADP
cblr-2926	346	12	response	response	NOUN
cblr-2926	346	13	for	for	ADP
cblr-2926	346	14	payment	payment	NOUN
cblr-2926	346	15	tends	tend	VERB
cblr-2926	346	16	to	to	PART
cblr-2926	346	17	be	be	AUX
cblr-2926	346	18	low	low	ADJ
cblr-2926	346	19	.	.	PUNCT
cblr-2926	346	20	"	"	PUNCT
cblr-2926	347	1	when	when	SCONJ
cblr-2926	347	2	necessary	necessary	ADJ
cblr-2926	347	3	,	,	PUNCT
cblr-2926	347	4	73	73	NUM
cblr-2926	347	5	see	see	VERB
cblr-2926	347	6	gao	gao	PROPN
cblr-2926	347	7	2002	2002	NUM
cblr-2926	347	8	report	report	NOUN
cblr-2926	347	9	,	,	PUNCT
cblr-2926	347	10	supra	supra	PROPN
cblr-2926	347	11	note	note	NOUN
cblr-2926	347	12	24	24	NUM
cblr-2926	347	13	,	,	PUNCT
cblr-2926	347	14	at	at	ADP
cblr-2926	347	15	11	11	NUM
cblr-2926	347	16	n.12	n.12	NOUN
cblr-2926	347	17	.	.	NOUN
cblr-2926	347	18	7	7	NUM
cblr-2926	347	19	i	i	PROPN
cblr-2926	347	20	d.	d.	NOUN
cblr-2926	347	21	at	at	ADP
cblr-2926	347	22	4	4	NUM
cblr-2926	347	23	(	(	PUNCT
cblr-2926	347	24	"	"	PUNCT
cblr-2926	347	25	both	both	CCONJ
cblr-2926	347	26	doj	doj	PROPN
cblr-2926	347	27	and	and	CCONJ
cblr-2926	347	28	atf	atf	PROPN
cblr-2926	347	29	suggested	suggest	VERB
cblr-2926	347	30	that	that	SCONJ
cblr-2926	347	31	if	if	SCONJ
cblr-2926	347	32	violations	violation	NOUN
cblr-2926	347	33	of	of	ADP
cblr-2926	347	34	the	the	DET
cblr-2926	347	35	jenkins	jenkins	PROPN
cblr-2926	347	36	act	act	PROPN
cblr-2926	347	37	were	be	AUX
cblr-2926	347	38	felonies	felony	NOUN
cblr-2926	347	39	instead	instead	ADV
cblr-2926	347	40	of	of	ADP
cblr-2926	347	41	misdemeanors	misdemeanor	NOUN
cblr-2926	347	42	,	,	PUNCT
cblr-2926	347	43	u.s	u.s	PROPN
cblr-2926	347	44	.	.	PROPN
cblr-2926	347	45	attorneys	attorney	NOUN
cblr-2926	347	46	'	'	PART
cblr-2926	347	47	offices	office	NOUN
cblr-2926	347	48	might	might	AUX
cblr-2926	347	49	be	be	AUX
cblr-2926	347	50	less	less	ADV
cblr-2926	347	51	reluctant	reluctant	ADJ
cblr-2926	347	52	to	to	PART
cblr-2926	347	53	prosecute	prosecute	VERB
cblr-2926	347	54	violations	violation	NOUN
cblr-2926	347	55	.	.	PUNCT
cblr-2926	347	56	"	"	PUNCT
cblr-2926	347	57	)	)	PUNCT
cblr-2926	347	58	;	;	PUNCT
cblr-2926	347	59	see	see	VERB
cblr-2926	347	60	also	also	ADV
cblr-2926	347	61	i	i	PROPN
cblr-2926	347	62	d.	d.	PROPN
cblr-2926	347	63	at	at	ADP
cblr-2926	347	64	3	3	NUM
cblr-2926	347	65	(	(	PUNCT
cblr-2926	347	66	two	two	NUM
cblr-2926	347	67	states	state	NOUN
cblr-2926	347	68	asked	ask	VERB
cblr-2926	347	69	for	for	ADP
cblr-2926	347	70	but	but	CCONJ
cblr-2926	347	71	did	do	AUX
cblr-2926	347	72	not	not	PART
cblr-2926	347	73	receive	receive	VERB
cblr-2926	347	74	assistance	assistance	NOUN
cblr-2926	347	75	from	from	ADP
cblr-2926	347	76	u.s	u.s	PROPN
cblr-2926	347	77	.	.	PROPN
cblr-2926	347	78	attorneys	attorney	NOUN
cblr-2926	347	79	in	in	ADP
cblr-2926	347	80	enforcing	enforce	VERB
cblr-2926	347	81	the	the	DET
cblr-2926	347	82	act	act	NOUN
cblr-2926	347	83	)	)	PUNCT
cblr-2926	347	84	;	;	PUNCT
cblr-2926	347	85	i	i	PRON
cblr-2926	347	86	d.	d.	PROPN
cblr-2926	347	87	at	at	ADP
cblr-2926	347	88	14	14	NUM
cblr-2926	347	89	-	-	SYM
cblr-2926	347	90	15	15	NUM
cblr-2926	347	91	(	(	PUNCT
cblr-2926	347	92	the	the	DET
cblr-2926	347	93	state	state	NOUN
cblr-2926	347	94	of	of	ADP
cblr-2926	347	95	wisconsin	wisconsin	PROPN
cblr-2926	347	96	referred	refer	VERB
cblr-2926	347	97	a	a	DET
cblr-2926	347	98	case	case	NOUN
cblr-2926	347	99	to	to	ADP
cblr-2926	347	100	the	the	DET
cblr-2926	347	101	u.s	u.s	PROPN
cblr-2926	347	102	.	.	PROPN
cblr-2926	347	103	attorney	attorney	NOUN
cblr-2926	347	104	for	for	ADP
cblr-2926	347	105	prosecution	prosecution	NOUN
cblr-2926	347	106	,	,	PUNCT
cblr-2926	347	107	but	but	CCONJ
cblr-2926	347	108	the	the	DET
cblr-2926	347	109	u.s	u.s	PROPN
cblr-2926	347	110	.	.	PROPN
cblr-2926	347	111	attorney	attorney	NOUN
cblr-2926	347	112	declined	decline	VERB
cblr-2926	347	113	to	to	PART
cblr-2926	347	114	prosecute	prosecute	VERB
cblr-2926	347	115	,	,	PUNCT
cblr-2926	347	116	recommending	recommend	VERB
cblr-2926	347	117	that	that	SCONJ
cblr-2926	347	118	wisconsin	wisconsin	PROPN
cblr-2926	347	119	pursue	pursue	VERB
cblr-2926	347	120	administrative	administrative	ADJ
cblr-2926	347	121	remedies	remedy	NOUN
cblr-2926	347	122	,	,	PUNCT
cblr-2926	347	123	though	though	SCONJ
cblr-2926	347	124	wisconsin	wisconsin	PROPN
cblr-2926	347	125	did	do	AUX
cblr-2926	347	126	not	not	PART
cblr-2926	347	127	believe	believe	VERB
cblr-2926	347	128	it	it	PRON
cblr-2926	347	129	had	have	VERB
cblr-2926	347	130	available	available	ADJ
cblr-2926	347	131	administrative	administrative	ADJ
cblr-2926	347	132	remedies	remedy	NOUN
cblr-2926	347	133	or	or	CCONJ
cblr-2926	347	134	a	a	DET
cblr-2926	347	135	way	way	NOUN
cblr-2926	347	136	to	to	PART
cblr-2926	347	137	establish	establish	VERB
cblr-2926	347	138	jurisdiction	jurisdiction	NOUN
cblr-2926	347	139	over	over	ADP
cblr-2926	347	140	the	the	DET
cblr-2926	347	141	violator	violator	NOUN
cblr-2926	347	142	)	)	PUNCT
cblr-2926	347	143	.	.	PUNCT
cblr-2926	348	1	but	but	CCONJ
cblr-2926	348	2	note	note	VERB
cblr-2926	348	3	that	that	SCONJ
cblr-2926	348	4	such	such	ADJ
cblr-2926	348	5	conduct	conduct	NOUN
cblr-2926	348	6	could	could	AUX
cblr-2926	348	7	be	be	AUX
cblr-2926	348	8	prosecuted	prosecute	VERB
cblr-2926	348	9	as	as	ADP
cblr-2926	348	10	mail	mail	NOUN
cblr-2926	348	11	fraud	fraud	NOUN
cblr-2926	348	12	,	,	PUNCT
cblr-2926	348	13	see	see	VERB
cblr-2926	348	14	,	,	PUNCT
cblr-2926	348	15	for	for	ADP
cblr-2926	348	16	example	example	NOUN
cblr-2926	348	17	,	,	PUNCT
cblr-2926	348	18	united	united	PROPN
cblr-2926	348	19	states	states	PROPN
cblr-2926	348	20	v.	v.	ADP
cblr-2926	348	21	brewer	brewer	PROPN
cblr-2926	348	22	,	,	PUNCT
cblr-2926	348	23	528	528	NUM
cblr-2926	348	24	f.2d	f.2d	NOUN
cblr-2926	348	25	492	492	NUM
cblr-2926	348	26	,	,	PUNCT
cblr-2926	348	27	496	496	NUM
cblr-2926	348	28	(	(	PUNCT
cblr-2926	348	29	4th	4th	ADJ
cblr-2926	348	30	cir	cir	NOUN
cblr-2926	348	31	.	.	PROPN
cblr-2926	348	32	1975	1975	NUM
cblr-2926	348	33	)	)	PUNCT
cblr-2926	348	34	,	,	PUNCT
cblr-2926	348	35	or	or	CCONJ
cblr-2926	348	36	under	under	ADP
cblr-2926	348	37	the	the	DET
cblr-2926	348	38	ccta	ccta	ADJ
cblr-2926	348	39	,	,	PUNCT
cblr-2926	348	40	see	see	VERB
cblr-2926	348	41	infra	infra	NOUN
cblr-2926	348	42	note	note	VERB
cblr-2926	348	43	146	146	NUM
cblr-2926	348	44	.	.	NOUN
cblr-2926	348	45	7	7	NUM
cblr-2926	348	46	cf	cf	NOUN
cblr-2926	348	47	michelle	michelle	NOUN
cblr-2926	348	48	breidenbach	breidenbach	PROPN
cblr-2926	348	49	,	,	PUNCT
cblr-2926	348	50	data	datum	NOUN
cblr-2926	348	51	mining	mining	NOUN
cblr-2926	348	52	helps	help	VERB
cblr-2926	348	53	new	new	PROPN
cblr-2926	348	54	york	york	PROPN
cblr-2926	348	55	catch	catch	NOUN
cblr-2926	348	56	tax	tax	NOUN
cblr-2926	348	57	cheats	cheat	NOUN
cblr-2926	348	58	,	,	PUNCT
cblr-2926	348	59	syracuse.com	syracuse.com	X
cblr-2926	348	60	,	,	PUNCT
cblr-2926	348	61	jan	jan	PROPN
cblr-2926	348	62	.	.	PROPN
cblr-2926	348	63	17	17	NUM
cblr-2926	348	64	,	,	PUNCT
cblr-2926	348	65	2010	2010	NUM
cblr-2926	348	66	,	,	PUNCT
cblr-2926	348	67	http://www.syracuse.cominews/ind	http://www.syracuse.cominews/ind	PROPN
cblr-2926	348	68	ex.ssf/2010/01/data-mining-helps-new-york	ex.ssf/2010/01/data-mining-helps-new-york	PROPN
cblr-2926	348	69	cat.html	cat.html	X
cblr-2926	348	70	(	(	PUNCT
cblr-2926	348	71	"	"	PUNCT
cblr-2926	348	72	for	for	ADP
cblr-2926	348	73	at	at	ADV
cblr-2926	348	74	least	least	ADV
cblr-2926	348	75	15	15	NUM
cblr-2926	348	76	years	year	NOUN
cblr-2926	348	77	,	,	PUNCT
cblr-2926	348	78	state	state	NOUN
cblr-2926	348	79	law	law	NOUN
cblr-2926	348	80	has	have	AUX
cblr-2926	348	81	required	require	VERB
cblr-2926	348	82	cigarette	cigarette	NOUN
cblr-2926	348	83	wholesalers	wholesaler	NOUN
cblr-2926	348	84	to	to	PART
cblr-2926	348	85	report	report	VERB
cblr-2926	348	86	the	the	DET
cblr-2926	348	87	volume	volume	NOUN
cblr-2926	348	88	of	of	ADP
cblr-2926	348	89	sales	sale	NOUN
cblr-2926	348	90	to	to	ADP
cblr-2926	348	91	retailers	retailer	NOUN
cblr-2926	348	92	.	.	PUNCT
cblr-2926	349	1	the	the	DET
cblr-2926	349	2	information	information	NOUN
cblr-2926	349	3	came	come	VERB
cblr-2926	349	4	on	on	ADP
cblr-2926	349	5	paper	paper	NOUN
cblr-2926	349	6	and	and	CCONJ
cblr-2926	349	7	sat	sit	VERB
cblr-2926	349	8	mostly	mostly	ADV
cblr-2926	349	9	untouched	untouched	ADJ
cblr-2926	349	10	in	in	ADP
cblr-2926	349	11	boxes	box	NOUN
cblr-2926	349	12	.	.	PUNCT
cblr-2926	349	13	"	"	PUNCT
cblr-2926	349	14	)	)	PUNCT
cblr-2926	349	15	.	.	PUNCT
cblr-2926	350	1	in	in	ADP
cblr-2926	350	2	fact	fact	NOUN
cblr-2926	350	3	,	,	PUNCT
cblr-2926	350	4	copies	copy	NOUN
cblr-2926	350	5	of	of	ADP
cblr-2926	350	6	invoices	invoice	NOUN
cblr-2926	350	7	would	would	AUX
cblr-2926	350	8	be	be	AUX
cblr-2926	350	9	sufficient	sufficient	ADJ
cblr-2926	350	10	to	to	PART
cblr-2926	350	11	satisfy	satisfy	VERB
cblr-2926	350	12	the	the	DET
cblr-2926	350	13	statutory	statutory	ADJ
cblr-2926	350	14	requirement	requirement	NOUN
cblr-2926	350	15	.	.	PUNCT
cblr-2926	351	1	see	see	VERB
cblr-2926	351	2	15	15	NUM
cblr-2926	351	3	u.s.c	u.s.c	ADJ
cblr-2926	351	4	.	.	PUNCT
cblr-2926	352	1	§	§	PROPN
cblr-2926	352	2	376(a)(2	376(a)(2	NUM
cblr-2926	352	3	)	)	PUNCT
cblr-2926	352	4	(	(	PUNCT
cblr-2926	352	5	1955	1955	NUM
cblr-2926	352	6	)	)	PUNCT
cblr-2926	352	7	.	.	PUNCT
cblr-2926	353	1	in	in	ADP
cblr-2926	353	2	hemi	hemi	PROPN
cblr-2926	353	3	group	group	PROPN
cblr-2926	353	4	the	the	DET
cblr-2926	353	5	city	city	NOUN
cblr-2926	353	6	alleged	allege	VERB
cblr-2926	353	7	that	that	SCONJ
cblr-2926	353	8	over	over	ADP
cblr-2926	353	9	400	400	NUM
cblr-2926	353	10	internet	internet	NOUN
cblr-2926	353	11	retailers	retailer	NOUN
cblr-2926	353	12	sell	sell	VERB
cblr-2926	353	13	to	to	ADP
cblr-2926	353	14	new	new	PROPN
cblr-2926	353	15	york	york	PROPN
cblr-2926	353	16	residents	resident	NOUN
cblr-2926	353	17	.	.	PUNCT
cblr-2926	354	1	see	see	VERB
cblr-2926	354	2	greg	greg	PROPN
cblr-2926	354	3	stohr	stohr	PROPN
cblr-2926	354	4	,	,	PUNCT
cblr-2926	354	5	new	new	PROPN
cblr-2926	354	6	york	york	PROPN
cblr-2926	354	7	city	city	PROPN
cblr-2926	354	8	tobacco	tobacco	NOUN
cblr-2926	354	9	tax	tax	NOUN
cblr-2926	354	10	suits	suit	NOUN
cblr-2926	354	11	limited	limit	VERB
cblr-2926	354	12	by	by	ADP
cblr-2926	354	13	top	top	ADJ
cblr-2926	354	14	court	court	NOUN
cblr-2926	354	15	(	(	PUNCT
cblr-2926	354	16	update	update	NOUN
cblr-2926	354	17	2	2	NUM
cblr-2926	354	18	)	)	PUNCT
cblr-2926	354	19	,	,	PUNCT
cblr-2926	354	20	bloomberg	bloomberg	PROPN
cblr-2926	354	21	businessweek	businessweek	PROPN
cblr-2926	354	22	,	,	PUNCT
cblr-2926	354	23	jan	jan	PROPN
cblr-2926	354	24	.	.	PROPN
cblr-2926	354	25	25	25	NUM
cblr-2926	354	26	,	,	PUNCT
cblr-2926	354	27	2010	2010	NUM
cblr-2926	354	28	,	,	PUNCT
cblr-2926	354	29	http	http	CCONJ
cblr-2926	354	30	:	:	PUNCT
cblr-2926	354	31	l	l	PROPN
cblr-2926	354	32	www.businessweek.com/news/2010-01-25/new-york-city-tobacco-tax-suits-1	www.businessweek.com/news/2010-01-25/new-york-city-tobacco-tax-suits-1	PROPN
cblr-2926	354	33	imited	imite	VERB
cblr-2926	354	34	-	-	PUNCT
cblr-2926	354	35	by	by	ADP
cblr-2926	354	36	-	-	PUNCT
cblr-2926	354	37	top	top	ADJ
cblr-2926	354	38	-	-	PUNCT
cblr-2926	354	39	court	court	NOUN
cblr-2926	354	40	-	-	PUNCT
cblr-2926	354	41	update2-.html	update2-.html	NOUN
cblr-2926	354	42	.	.	PUNCT
cblr-2926	354	43	7	7	NUM
cblr-2926	354	44	see	see	VERB
cblr-2926	354	45	gao	gao	PROPN
cblr-2926	354	46	2002	2002	NUM
cblr-2926	354	47	report	report	NOUN
cblr-2926	354	48	,	,	PUNCT
cblr-2926	354	49	supra	supra	PROPN
cblr-2926	354	50	note	note	NOUN
cblr-2926	354	51	24	24	NUM
cblr-2926	354	52	,	,	PUNCT
cblr-2926	354	53	at	at	ADP
cblr-2926	354	54	13	13	NUM
cblr-2926	354	55	tbl.1	tbl.1	NUM
cblr-2926	354	56	;	;	PUNCT
cblr-2926	354	57	eric	eric	PROPN
cblr-2926	354	58	lindblom	lindblom	NOUN
cblr-2926	354	59	,	,	PUNCT
cblr-2926	354	60	campaign	campaign	NOUN
cblr-2926	354	61	for	for	ADP
cblr-2926	354	62	tobacco	tobacco	NOUN
cblr-2926	354	63	-	-	PUNCT
cblr-2926	354	64	free	free	ADJ
cblr-2926	354	65	kids	kid	NOUN
cblr-2926	354	66	,	,	PUNCT
cblr-2926	354	67	state	state	NOUN
cblr-2926	354	68	options	option	NOUN
cblr-2926	354	69	to	to	PART
cblr-2926	354	70	prevent	prevent	VERB
cblr-2926	354	71	and	and	CCONJ
cblr-2926	354	72	reduce	reduce	VERB
cblr-2926	354	73	cigarette	cigarette	NOUN
cblr-2926	354	74	smuggling	smuggling	NOUN
cblr-2926	354	75	and	and	CCONJ
cblr-2926	354	76	block	block	VERB
cblr-2926	354	77	other	other	ADJ
cblr-2926	354	78	illegal	illegal	ADJ
cblr-2926	354	79	state	state	NOUN
cblr-2926	354	80	tobacco	tobacco	NOUN
cblr-2926	354	81	tax	tax	NOUN
cblr-2926	354	82	evasion	evasion	NOUN
cblr-2926	354	83	3	3	NUM
cblr-2926	354	84	-	-	SYM
cblr-2926	354	85	4	4	NUM
cblr-2926	354	86	(	(	PUNCT
cblr-2926	354	87	2008	2008	NUM
cblr-2926	354	88	)	)	PUNCT
cblr-2926	354	89	,	,	PUNCT
cblr-2926	354	90	http://tobaccofreekids.org/research/factsheets/pdfl	http://tobaccofreekids.org/research/factsheets/pdfl	NOUN
cblr-2926	354	91	0274.pdf	0274.pdf	PROPN
cblr-2926	354	92	(	(	PUNCT
cblr-2926	354	93	"	"	PUNCT
cblr-2926	354	94	even	even	ADV
cblr-2926	354	95	when	when	SCONJ
cblr-2926	354	96	internet	internet	NOUN
cblr-2926	354	97	vendors	vendor	NOUN
cblr-2926	354	98	comply	comply	VERB
cblr-2926	354	99	with	with	ADP
cblr-2926	354	100	the	the	DET
cblr-2926	354	101	jenkins	jenkins	PROPN
cblr-2926	354	102	act	act	PROPN
cblr-2926	354	103	and	and	CCONJ
cblr-2926	354	104	provide	provide	VERB
cblr-2926	354	105	the	the	DET
cblr-2926	354	106	states	state	NOUN
cblr-2926	354	107	with	with	ADP
cblr-2926	354	108	the	the	DET
cblr-2926	354	109	customer	customer	NOUN
cblr-2926	354	110	information	information	NOUN
cblr-2926	354	111	,	,	PUNCT
cblr-2926	354	112	going	go	VERB
cblr-2926	354	113	after	after	SCONJ
cblr-2926	354	114	each	each	DET
cblr-2926	354	115	individual	individual	ADJ
cblr-2926	354	116	customer	customer	NOUN
cblr-2926	354	117	to	to	PART
cblr-2926	354	118	collect	collect	VERB
cblr-2926	354	119	owed	owe	VERB
cblr-2926	354	120	taxes	taxis	NOUN
cblr-2926	354	121	is	be	AUX
cblr-2926	354	122	an	an	DET
cblr-2926	354	123	inevitably	inevitably	ADV
cblr-2926	354	124	time	time	NOUN
cblr-2926	354	125	consuming	consume	VERB
cblr-2926	354	126	and	and	CCONJ
cblr-2926	354	127	ineffective	ineffective	ADJ
cblr-2926	354	128	process	process	NOUN
cblr-2926	354	129	.	.	PUNCT
cblr-2926	355	1	"	"	PUNCT
cblr-2926	355	2	)	)	PUNCT
cblr-2926	355	3	.	.	PUNCT
cblr-2926	356	1	548	548	NUM
cblr-2926	357	1	[	[	X
cblr-2926	357	2	vol	vol	NOUN
cblr-2926	357	3	.	.	PUNCT
cblr-2926	357	4	2010	2010	NUM
cblr-2926	357	5	collecting	collect	VERB
cblr-2926	357	6	the	the	DET
cblr-2926	357	7	taxes	taxis	NOUN
cblr-2926	357	8	from	from	ADP
cblr-2926	357	9	customers	customer	NOUN
cblr-2926	357	10	who	who	PRON
cblr-2926	357	11	do	do	AUX
cblr-2926	357	12	not	not	PART
cblr-2926	357	13	respond	respond	VERB
cblr-2926	357	14	7presents	7presents	NUM
cblr-2926	357	15	additional	additional	ADJ
cblr-2926	357	16	significant	significant	ADJ
cblr-2926	357	17	challenges	challenge	NOUN
cblr-2926	357	18	.	.	PUNCT
cblr-2926	358	1	repeated	repeat	VERB
cblr-2926	358	2	proposals	proposal	NOUN
cblr-2926	358	3	for	for	ADP
cblr-2926	358	4	new	new	ADJ
cblr-2926	358	5	federal	federal	ADJ
cblr-2926	358	6	legislation	legislation	NOUN
cblr-2926	358	7	have	have	AUX
cblr-2926	358	8	sought	seek	VERB
cblr-2926	358	9	to	to	PART
cblr-2926	358	10	redress	redress	VERB
cblr-2926	358	11	the	the	DET
cblr-2926	358	12	perceived	perceive	VERB
cblr-2926	358	13	weaknesses	weakness	NOUN
cblr-2926	358	14	in	in	ADP
cblr-2926	358	15	current	current	ADJ
cblr-2926	358	16	federal	federal	ADJ
cblr-2926	358	17	law	law	NOUN
cblr-2926	358	18	related	relate	VERB
cblr-2926	358	19	to	to	ADP
cblr-2926	358	20	tobacco	tobacco	NOUN
cblr-2926	358	21	tax	tax	NOUN
cblr-2926	358	22	evasion	evasion	NOUN
cblr-2926	358	23	,	,	PUNCT
cblr-2926	358	24	particularly	particularly	ADV
cblr-2926	358	25	with	with	ADP
cblr-2926	358	26	respect	respect	NOUN
cblr-2926	358	27	to	to	ADP
cblr-2926	358	28	internet	internet	NOUN
cblr-2926	358	29	sales	sale	NOUN
cblr-2926	358	30	and	and	CCONJ
cblr-2926	358	31	jenkins	jenkins	PROPN
cblr-2926	358	32	act	act	PROPN
cblr-2926	358	33	shortcomings	shortcoming	NOUN
cblr-2926	358	34	.	.	PUNCT
cblr-2926	359	1	for	for	ADP
cblr-2926	359	2	example	example	NOUN
cblr-2926	359	3	,	,	PUNCT
cblr-2926	359	4	proposed	propose	VERB
cblr-2926	359	5	legislation	legislation	NOUN
cblr-2926	359	6	that	that	PRON
cblr-2926	359	7	has	have	AUX
cblr-2926	359	8	passed	pass	VERB
cblr-2926	359	9	the	the	DET
cblr-2926	359	10	house	house	NOUN
cblr-2926	359	11	would	would	AUX
cblr-2926	359	12	strengthen	strengthen	VERB
cblr-2926	359	13	the	the	DET
cblr-2926	359	14	jenkins	jenkins	PROPN
cblr-2926	359	15	act	act	PROPN
cblr-2926	359	16	by	by	ADP
cblr-2926	359	17	making	make	VERB
cblr-2926	359	18	it	it	PRON
cblr-2926	359	19	a	a	DET
cblr-2926	359	20	felony	felony	NOUN
cblr-2926	359	21	to	to	PART
cblr-2926	359	22	fail	fail	VERB
cblr-2926	359	23	to	to	PART
cblr-2926	359	24	file	file	VERB
cblr-2926	359	25	the	the	DET
cblr-2926	359	26	reports	report	NOUN
cblr-2926	359	27	,	,	PUNCT
cblr-2926	359	28	providing	provide	VERB
cblr-2926	359	29	states	state	NOUN
cblr-2926	359	30	with	with	ADP
cblr-2926	359	31	a	a	DET
cblr-2926	359	32	civil	civil	ADJ
cblr-2926	359	33	cause	cause	NOUN
cblr-2926	359	34	of	of	ADP
cblr-2926	359	35	action	action	NOUN
cblr-2926	359	36	for	for	ADP
cblr-2926	359	37	violations	violation	NOUN
cblr-2926	359	38	,	,	PUNCT
cblr-2926	359	39	and	and	CCONJ
cblr-2926	359	40	prohibiting	prohibit	VERB
cblr-2926	359	41	the	the	DET
cblr-2926	359	42	u.s	u.s	PROPN
cblr-2926	359	43	.	.	PROPN
cblr-2926	359	44	postal	postal	PROPN
cblr-2926	359	45	service	service	NOUN
cblr-2926	359	46	from	from	ADP
cblr-2926	359	47	shipping	ship	VERB
cblr-2926	359	48	tobacco	tobacco	NOUN
cblr-2926	359	49	products	product	NOUN
cblr-2926	359	50	sent	send	VERB
cblr-2926	359	51	by	by	ADP
cblr-2926	359	52	those	those	PRON
cblr-2926	359	53	on	on	ADP
cblr-2926	359	54	a	a	DET
cblr-2926	359	55	list	list	NOUN
cblr-2926	359	56	to	to	PART
cblr-2926	359	57	be	be	AUX
cblr-2926	359	58	created	create	VERB
cblr-2926	359	59	by	by	ADP
cblr-2926	359	60	the	the	DET
cblr-2926	359	61	attorney	attorney	NOUN
cblr-2926	359	62	general	general	NOUN
cblr-2926	359	63	of	of	ADP
cblr-2926	359	64	retailers	retailer	NOUN
cblr-2926	359	65	who	who	PRON
cblr-2926	359	66	have	have	AUX
cblr-2926	359	67	not	not	PART
cblr-2926	359	68	registered	register	VERB
cblr-2926	359	69	under	under	ADP
cblr-2926	359	70	the	the	DET
cblr-2926	359	71	jenkins	jenkins	PROPN
cblr-2926	359	72	act	act	PROPN
cblr-2926	359	73	.	.	PUNCT
cblr-2926	359	74	"	"	PUNCT
cblr-2926	360	1	separate	separate	ADJ
cblr-2926	360	2	proposals	proposal	NOUN
cblr-2926	360	3	for	for	ADP
cblr-2926	360	4	amendments	amendment	NOUN
cblr-2926	360	5	to	to	ADP
cblr-2926	360	6	federal	federal	ADJ
cblr-2926	360	7	law	law	NOUN
cblr-2926	360	8	have	have	AUX
cblr-2926	360	9	been	be	AUX
cblr-2926	360	10	urged	urge	VERB
cblr-2926	360	11	to	to	PART
cblr-2926	360	12	target	target	VERB
cblr-2926	360	13	sales	sale	NOUN
cblr-2926	360	14	tax	tax	NOUN
cblr-2926	360	15	evasion	evasion	NOUN
cblr-2926	360	16	via	via	ADP
cblr-2926	360	17	the	the	DET
cblr-2926	360	18	internet	internet	NOUN
cblr-2926	360	19	in	in	ADP
cblr-2926	360	20	general.o	general.o	PROPN
cblr-2926	360	21	if	if	SCONJ
cblr-2926	360	22	enacted	enact	VERB
cblr-2926	360	23	and	and	CCONJ
cblr-2926	360	24	"	"	PUNCT
cblr-2926	360	25	editorial	editorial	NOUN
cblr-2926	360	26	,	,	PUNCT
cblr-2926	360	27	see	see	VERB
cblr-2926	360	28	yes	yes	INTJ
cblr-2926	360	29	,	,	PUNCT
cblr-2926	360	30	you	you	PRON
cblr-2926	360	31	owe	owe	VERB
cblr-2926	360	32	that	that	DET
cblr-2926	360	33	tax	tax	NOUN
cblr-2926	360	34	,	,	PUNCT
cblr-2926	360	35	n.y	n.y	PROPN
cblr-2926	360	36	.	.	PROPN
cblr-2926	360	37	times	times	PROPN
cblr-2926	360	38	,	,	PUNCT
cblr-2926	360	39	nov	nov	PROPN
cblr-2926	360	40	.	.	PROPN
cblr-2926	360	41	26	26	NUM
cblr-2926	360	42	,	,	PUNCT
cblr-2926	360	43	2009	2009	NUM
cblr-2926	360	44	,	,	PUNCT
cblr-2926	360	45	at	at	ADP
cblr-2926	360	46	a38	a38	PROPN
cblr-2926	360	47	,	,	PUNCT
cblr-2926	360	48	available	available	ADJ
cblr-2926	360	49	at	at	ADP
cblr-2926	360	50	http://www.nytimes.com/2009/11/27/opinion/27fril.html	http://www.nytimes.com/2009/11/27/opinion/27fril.html	PROPN
cblr-2926	360	51	(	(	PUNCT
cblr-2926	360	52	"	"	PUNCT
cblr-2926	360	53	as	as	ADP
cblr-2926	360	54	a	a	DET
cblr-2926	360	55	practical	practical	ADJ
cblr-2926	360	56	matter	matter	NOUN
cblr-2926	360	57	,	,	PUNCT
cblr-2926	360	58	unless	unless	SCONJ
cblr-2926	360	59	the	the	DET
cblr-2926	360	60	taxes	taxis	NOUN
cblr-2926	360	61	are	be	AUX
cblr-2926	360	62	collected	collect	VERB
cblr-2926	360	63	by	by	ADP
cblr-2926	360	64	retailers	retailer	NOUN
cblr-2926	360	65	,	,	PUNCT
cblr-2926	360	66	they	they	PRON
cblr-2926	360	67	are	be	AUX
cblr-2926	360	68	virtually	virtually	ADV
cblr-2926	360	69	never	never	ADV
cblr-2926	360	70	paid	pay	VERB
cblr-2926	360	71	.	.	PUNCT
cblr-2926	360	72	"	"	PUNCT
cblr-2926	360	73	)	)	PUNCT
cblr-2926	360	74	;	;	PUNCT
cblr-2926	360	75	cf	cf	NOUN
cblr-2926	360	76	minn	minn	PROPN
cblr-2926	360	77	.	.	PUNCT
cblr-2926	361	1	house	house	PROPN
cblr-2926	361	2	of	of	ADP
cblr-2926	361	3	rep	rep	PROPN
cblr-2926	361	4	.	.	PROPN
cblr-2926	361	5	research	research	PROPN
cblr-2926	361	6	dep't	dep't	NOUN
cblr-2926	361	7	,	,	PUNCT
cblr-2926	361	8	use	use	VERB
cblr-2926	361	9	tax	tax	NOUN
cblr-2926	361	10	collection	collection	NOUN
cblr-2926	361	11	on	on	ADP
cblr-2926	361	12	income	income	NOUN
cblr-2926	361	13	tax	tax	NOUN
cblr-2926	361	14	returns	return	NOUN
cblr-2926	361	15	in	in	ADP
cblr-2926	361	16	other	other	ADJ
cblr-2926	361	17	states	state	NOUN
cblr-2926	361	18	12	12	NUM
cblr-2926	361	19	(	(	PUNCT
cblr-2926	361	20	2007	2007	NUM
cblr-2926	361	21	)	)	PUNCT
cblr-2926	361	22	,	,	PUNCT
cblr-2926	361	23	http://www.house.leg.state.mn.us/hrd/pubs/usetax.pdf	http://www.house.leg.state.mn.us/hrd/pubs/usetax.pdf	NOUN
cblr-2926	361	24	(	(	PUNCT
cblr-2926	361	25	providing	provide	VERB
cblr-2926	361	26	information	information	NOUN
cblr-2926	361	27	on	on	ADP
cblr-2926	361	28	rates	rate	NOUN
cblr-2926	361	29	of	of	ADP
cblr-2926	361	30	use	use	NOUN
cblr-2926	361	31	tax	tax	NOUN
cblr-2926	361	32	reporting	reporting	NOUN
cblr-2926	361	33	for	for	ADP
cblr-2926	361	34	states	state	NOUN
cblr-2926	361	35	that	that	PRON
cblr-2926	361	36	collect	collect	VERB
cblr-2926	361	37	use	use	NOUN
cblr-2926	361	38	taxes	taxis	NOUN
cblr-2926	361	39	through	through	ADP
cblr-2926	361	40	income	income	NOUN
cblr-2926	361	41	tax	tax	NOUN
cblr-2926	361	42	returns	return	NOUN
cblr-2926	361	43	-	-	PUNCT
cblr-2926	361	44	on	on	ADP
cblr-2926	361	45	average	average	ADJ
cblr-2926	361	46	1.63	1.63	NUM
cblr-2926	361	47	%	%	NOUN
cblr-2926	361	48	of	of	ADP
cblr-2926	361	49	taxpayers	taxpayer	NOUN
cblr-2926	361	50	report	report	VERB
cblr-2926	361	51	use	use	VERB
cblr-2926	361	52	tax	tax	NOUN
cblr-2926	361	53	)	)	PUNCT
cblr-2926	361	54	.	.	PUNCT
cblr-2926	362	1	states	state	NOUN
cblr-2926	362	2	that	that	PRON
cblr-2926	362	3	do	do	AUX
cblr-2926	362	4	not	not	PART
cblr-2926	362	5	have	have	VERB
cblr-2926	362	6	income	income	NOUN
cblr-2926	362	7	taxes	taxis	NOUN
cblr-2926	362	8	can	can	AUX
cblr-2926	362	9	have	have	VERB
cblr-2926	362	10	particular	particular	ADJ
cblr-2926	362	11	problems	problem	NOUN
cblr-2926	362	12	collecting	collect	VERB
cblr-2926	362	13	use	use	NOUN
cblr-2926	362	14	taxes	taxis	NOUN
cblr-2926	362	15	.	.	PUNCT
cblr-2926	363	1	see	see	VERB
cblr-2926	363	2	,	,	PUNCT
cblr-2926	363	3	e.g.	e.g.	ADV
cblr-2926	363	4	,	,	PUNCT
cblr-2926	363	5	state	state	NOUN
cblr-2926	363	6	legislatures	legislature	NOUN
cblr-2926	363	7	pushing	push	VERB
cblr-2926	363	8	to	to	ADP
cblr-2926	363	9	tax	tax	NOUN
cblr-2926	363	10	ecommerce	ecommerce	NOUN
cblr-2926	363	11	,	,	PUNCT
cblr-2926	363	12	ecommerce	ecommerce	NOUN
cblr-2926	363	13	news	news	PROPN
cblr-2926	363	14	,	,	PUNCT
cblr-2926	363	15	apr	apr	PROPN
cblr-2926	363	16	.	.	PROPN
cblr-2926	363	17	12	12	NUM
cblr-2926	363	18	,	,	PUNCT
cblr-2926	363	19	2006	2006	NUM
cblr-2926	363	20	,	,	PUNCT
cblr-2926	363	21	http://www.ecommercenews.orgle	http://www.ecommercenews.orgle	NOUN
cblr-2926	363	22	-	-	PUNCT
cblr-2926	363	23	comm	comm	NOUN
cblr-2926	363	24	erce	erce	NOUN
cblr-2926	363	25	-	-	PUNCT
cblr-2926	363	26	news-008/0225	news-008/0225	NOUN
cblr-2926	363	27	-	-	PUNCT
cblr-2926	363	28	041206	041206	NUM
cblr-2926	363	29	-	-	PUNCT
cblr-2926	363	30	ecommerce	ecommerce	NOUN
cblr-2926	363	31	-	-	PUNCT
cblr-2926	363	32	news.html	news.html	PROPN
cblr-2926	363	33	(	(	PUNCT
cblr-2926	363	34	"	"	PUNCT
cblr-2926	363	35	washington	washington	PROPN
cblr-2926	363	36	state	state	NOUN
cblr-2926	363	37	has	have	VERB
cblr-2926	363	38	no	no	DET
cblr-2926	363	39	income	income	NOUN
cblr-2926	363	40	tax	tax	NOUN
cblr-2926	363	41	,	,	PUNCT
cblr-2926	363	42	so	so	CCONJ
cblr-2926	363	43	it	it	PRON
cblr-2926	363	44	's	be	AUX
cblr-2926	363	45	at	at	ADP
cblr-2926	363	46	a	a	DET
cblr-2926	363	47	disadvantage	disadvantage	NOUN
cblr-2926	363	48	when	when	SCONJ
cblr-2926	363	49	trying	try	VERB
cblr-2926	363	50	to	to	PART
cblr-2926	363	51	collect	collect	VERB
cblr-2926	363	52	use	use	VERB
cblr-2926	363	53	taxes	taxis	NOUN
cblr-2926	363	54	on	on	ADP
cblr-2926	363	55	a	a	DET
cblr-2926	363	56	form	form	NOUN
cblr-2926	363	57	due	due	ADJ
cblr-2926	363	58	on	on	ADP
cblr-2926	363	59	tax	tax	NOUN
cblr-2926	363	60	day	day	NOUN
cblr-2926	363	61	,	,	PUNCT
cblr-2926	363	62	said	say	VERB
cblr-2926	363	63	mike	mike	PROPN
cblr-2926	363	64	gowrylow	gowrylow	PROPN
cblr-2926	363	65	,	,	PUNCT
cblr-2926	363	66	a	a	DET
cblr-2926	363	67	spokesman	spokesman	NOUN
cblr-2926	363	68	for	for	ADP
cblr-2926	363	69	the	the	DET
cblr-2926	363	70	state	state	PROPN
cblr-2926	363	71	department	department	PROPN
cblr-2926	363	72	of	of	ADP
cblr-2926	363	73	revenue	revenue	NOUN
cblr-2926	363	74	.	.	PUNCT
cblr-2926	363	75	"	"	PUNCT
cblr-2926	363	76	)	)	PUNCT
cblr-2926	363	77	.	.	PUNCT
cblr-2926	364	1	7	7	NUM
cblr-2926	364	2	see	see	VERB
cblr-2926	364	3	,	,	PUNCT
cblr-2926	364	4	e.g.	e.g.	ADV
cblr-2926	364	5	,	,	PUNCT
cblr-2926	364	6	smuggled	smuggle	VERB
cblr-2926	364	7	tobacco	tobacco	NOUN
cblr-2926	364	8	prevention	prevention	NOUN
cblr-2926	364	9	act	act	NOUN
cblr-2926	364	10	of	of	ADP
cblr-2926	364	11	2008	2008	NUM
cblr-2926	364	12	,	,	PUNCT
cblr-2926	364	13	h.r	h.r	PROPN
cblr-2926	364	14	.	.	PROPN
cblr-2926	364	15	5689	5689	NUM
cblr-2926	364	16	,	,	PUNCT
cblr-2926	364	17	110th	110th	ADJ
cblr-2926	364	18	cong	cong	NOUN
cblr-2926	364	19	.	.	PUNCT
cblr-2926	364	20	;	;	PUNCT
cblr-2926	364	21	prevent	prevent	VERB
cblr-2926	364	22	all	all	DET
cblr-2926	364	23	cigarette	cigarette	NOUN
cblr-2926	364	24	trafficking	trafficking	NOUN
cblr-2926	364	25	act	act	NOUN
cblr-2926	364	26	of	of	ADP
cblr-2926	364	27	2007	2007	NUM
cblr-2926	364	28	,	,	PUNCT
cblr-2926	364	29	h.r	h.r	PROPN
cblr-2926	364	30	.	.	PROPN
cblr-2926	364	31	4081	4081	NUM
cblr-2926	364	32	,	,	PUNCT
cblr-2926	364	33	110th	110th	ADJ
cblr-2926	364	34	cong	cong	NOUN
cblr-2926	364	35	.	.	PUNCT
cblr-2926	364	36	;	;	PUNCT
cblr-2926	364	37	prevent	prevent	VERB
cblr-2926	364	38	all	all	DET
cblr-2926	364	39	cigarette	cigarette	NOUN
cblr-2926	364	40	trafficking	trafficking	NOUN
cblr-2926	364	41	act	act	NOUN
cblr-2926	364	42	of	of	ADP
cblr-2926	364	43	2003	2003	NUM
cblr-2926	364	44	,	,	PUNCT
cblr-2926	364	45	s.	s.	PROPN
cblr-2926	364	46	1177	1177	NUM
cblr-2926	364	47	,	,	PUNCT
cblr-2926	364	48	108th	108th	ADJ
cblr-2926	364	49	cong	cong	NOUN
cblr-2926	364	50	.	.	PUNCT
cblr-2926	364	51	"	"	PUNCT
cblr-2926	365	1	prevent	prevent	VERB
cblr-2926	365	2	all	all	DET
cblr-2926	365	3	cigarette	cigarette	NOUN
cblr-2926	365	4	trafficking	trafficking	NOUN
cblr-2926	365	5	act	act	NOUN
cblr-2926	365	6	(	(	PUNCT
cblr-2926	365	7	pact	pact	PROPN
cblr-2926	365	8	act	act	PROPN
cblr-2926	365	9	)	)	PUNCT
cblr-2926	365	10	of	of	ADP
cblr-2926	365	11	2009	2009	NUM
cblr-2926	365	12	,	,	PUNCT
cblr-2926	365	13	h.r	h.r	PROPN
cblr-2926	365	14	.	.	PROPN
cblr-2926	365	15	1676	1676	NUM
cblr-2926	365	16	,	,	PUNCT
cblr-2926	365	17	111th	111th	ADJ
cblr-2926	365	18	cong	cong	NOUN
cblr-2926	365	19	.	.	PUNCT
cblr-2926	366	1	§	§	PROPN
cblr-2926	366	2	1(b)(3	1(b)(3	NUM
cblr-2926	366	3	)	)	PUNCT
cblr-2926	366	4	(	(	PUNCT
cblr-2926	366	5	as	as	SCONJ
cblr-2926	366	6	referred	refer	VERB
cblr-2926	366	7	to	to	ADP
cblr-2926	366	8	senate	senate	PROPN
cblr-2926	366	9	,	,	PUNCT
cblr-2926	366	10	june	june	PROPN
cblr-2926	366	11	1	1	NUM
cblr-2926	366	12	.	.	NUM
cblr-2926	366	13	2009	2009	NUM
cblr-2926	366	14	)	)	PUNCT
cblr-2926	366	15	.	.	PUNCT
cblr-2926	367	1	o	o	X
cblr-2926	367	2	see	see	VERB
cblr-2926	367	3	,	,	PUNCT
cblr-2926	367	4	e.g.	e.g.	ADV
cblr-2926	367	5	,	,	PUNCT
cblr-2926	367	6	sales	sale	NOUN
cblr-2926	367	7	tax	tax	NOUN
cblr-2926	367	8	fairness	fairness	NOUN
cblr-2926	367	9	and	and	CCONJ
cblr-2926	367	10	simplification	simplification	NOUN
cblr-2926	367	11	act	act	PROPN
cblr-2926	367	12	,	,	PUNCT
cblr-2926	367	13	h.r	h.r	PROPN
cblr-2926	367	14	.	.	PROPN
cblr-2926	367	15	3396	3396	NUM
cblr-2926	367	16	,	,	PUNCT
cblr-2926	367	17	110th	110th	ADJ
cblr-2926	367	18	cong	cong	NOUN
cblr-2926	367	19	.	.	PUNCT
cblr-2926	368	1	§	§	PROPN
cblr-2926	368	2	4(a)(1	4(a)(1	NUM
cblr-2926	368	3	)	)	PUNCT
cblr-2926	368	4	(	(	PUNCT
cblr-2926	368	5	2007	2007	NUM
cblr-2926	368	6	)	)	PUNCT
cblr-2926	368	7	(	(	PUNCT
cblr-2926	368	8	proposing	propose	VERB
cblr-2926	368	9	to	to	PART
cblr-2926	368	10	authorize	authorize	VERB
cblr-2926	368	11	states	state	NOUN
cblr-2926	368	12	that	that	PRON
cblr-2926	368	13	joined	join	VERB
cblr-2926	368	14	the	the	DET
cblr-2926	368	15	streamlined	streamlined	ADJ
cblr-2926	368	16	sales	sale	NOUN
cblr-2926	368	17	and	and	CCONJ
cblr-2926	368	18	use	use	VERB
cblr-2926	368	19	tax	tax	NOUN
cblr-2926	368	20	agreement	agreement	NOUN
cblr-2926	368	21	to	to	PART
cblr-2926	368	22	collect	collect	VERB
cblr-2926	368	23	taxes	taxis	NOUN
cblr-2926	368	24	directly	directly	ADV
cblr-2926	368	25	from	from	ADP
cblr-2926	368	26	certain	certain	ADJ
cblr-2926	368	27	out	out	ADP
cblr-2926	368	28	-	-	PUNCT
cblr-2926	368	29	of	of	ADP
cblr-2926	368	30	-	-	PUNCT
cblr-2926	368	31	state	state	NOUN
cblr-2926	368	32	retailers	retailer	NOUN
cblr-2926	368	33	)	)	PUNCT
cblr-2926	368	34	;	;	PUNCT
cblr-2926	368	35	see	see	VERB
cblr-2926	368	36	also	also	ADV
cblr-2926	368	37	streamlined	streamline	VERB
cblr-2926	368	38	sales	sale	NOUN
cblr-2926	368	39	tax	tax	NOUN
cblr-2926	368	40	governing	governing	NOUN
cblr-2926	368	41	board	board	PROPN
cblr-2926	368	42	,	,	PUNCT
cblr-2926	368	43	inc	inc	PROPN
cblr-2926	368	44	.	.	PROPN
cblr-2926	368	45	,	,	PUNCT
cblr-2926	368	46	http://www.streamlinedsalestax.org/	http://www.streamlinedsalestax.org/	NOUN
cblr-2926	368	47	(	(	PUNCT
cblr-2926	368	48	providing	provide	VERB
cblr-2926	368	49	information	information	NOUN
cblr-2926	368	50	about	about	ADP
cblr-2926	368	51	the	the	DET
cblr-2926	368	52	streamlined	streamlined	ADJ
cblr-2926	368	53	sales	sale	NOUN
cblr-2926	368	54	tax	tax	NOUN
cblr-2926	368	55	project	project	NOUN
cblr-2926	368	56	)	)	PUNCT
cblr-2926	368	57	.	.	PUNCT
cblr-2926	369	1	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	369	2	hemi	hemi	PROPN
cblr-2926	369	3	groupno	groupno	PROPN
cblr-2926	369	4	.	.	PUNCT
cblr-2926	370	1	2:529	2:529	X
cblr-2926	370	2	]	]	PUNCT
cblr-2926	370	3	549	549	NUM
cblr-2926	370	4	columbia	columbia	PROPN
cblr-2926	370	5	business	business	NOUN
cblr-2926	370	6	law	law	PROPN
cblr-2926	370	7	review	review	NOUN
cblr-2926	370	8	enforced	enforce	VERB
cblr-2926	370	9	,	,	PUNCT
cblr-2926	370	10	such	such	ADJ
cblr-2926	370	11	legislation	legislation	NOUN
cblr-2926	370	12	would	would	AUX
cblr-2926	370	13	require	require	VERB
cblr-2926	370	14	internet	internet	NOUN
cblr-2926	370	15	retailers	retailer	NOUN
cblr-2926	370	16	to	to	PART
cblr-2926	370	17	collect	collect	VERB
cblr-2926	370	18	all	all	DET
cblr-2926	370	19	applicable	applicable	ADJ
cblr-2926	370	20	taxes	taxis	NOUN
cblr-2926	370	21	from	from	ADP
cblr-2926	370	22	the	the	DET
cblr-2926	370	23	buyer	buyer	NOUN
cblr-2926	370	24	,	,	PUNCT
cblr-2926	370	25	which	which	PRON
cblr-2926	370	26	could	could	AUX
cblr-2926	370	27	help	help	VERB
cblr-2926	370	28	remedy	remedy	VERB
cblr-2926	370	29	evasion	evasion	NOUN
cblr-2926	370	30	through	through	ADP
cblr-2926	370	31	internet	internet	NOUN
cblr-2926	370	32	sales	sale	NOUN
cblr-2926	370	33	.	.	PUNCT
cblr-2926	371	1	"	"	PUNCT
cblr-2926	371	2	'	'	PUNCT
cblr-2926	371	3	2	2	NUM
cblr-2926	371	4	.	.	PUNCT
cblr-2926	371	5	enforcement	enforcement	NOUN
cblr-2926	371	6	responsibilities	responsibility	NOUN
cblr-2926	371	7	the	the	DET
cblr-2926	371	8	atf	atf	PROPN
cblr-2926	371	9	has	have	VERB
cblr-2926	371	10	primary	primary	ADJ
cblr-2926	371	11	federal	federal	ADJ
cblr-2926	371	12	authority	authority	NOUN
cblr-2926	371	13	for	for	ADP
cblr-2926	371	14	investigating	investigate	VERB
cblr-2926	371	15	and	and	CCONJ
cblr-2926	371	16	combating	combat	VERB
cblr-2926	371	17	evasion	evasion	NOUN
cblr-2926	371	18	of	of	ADP
cblr-2926	371	19	both	both	CCONJ
cblr-2926	371	20	federal	federal	ADJ
cblr-2926	371	21	and	and	CCONJ
cblr-2926	371	22	state	state	NOUN
cblr-2926	371	23	tobacco	tobacco	NOUN
cblr-2926	371	24	taxes	taxis	NOUN
cblr-2926	371	25	,	,	PUNCT
cblr-2926	371	26	but	but	CCONJ
cblr-2926	371	27	its	its	PRON
cblr-2926	371	28	foremost	foremost	ADJ
cblr-2926	371	29	priority	priority	NOUN
cblr-2926	371	30	is	be	AUX
cblr-2926	371	31	the	the	DET
cblr-2926	371	32	control	control	NOUN
cblr-2926	371	33	of	of	ADP
cblr-2926	371	34	violent	violent	ADJ
cblr-2926	371	35	crime	crime	NOUN
cblr-2926	371	36	involving	involve	VERB
cblr-2926	371	37	firearms	firearm	NOUN
cblr-2926	371	38	,	,	PUNCT
cblr-2926	371	39	arson	arson	NOUN
cblr-2926	371	40	,	,	PUNCT
cblr-2926	371	41	or	or	CCONJ
cblr-2926	371	42	explosives.82	explosives.82	ADJ
cblr-2926	371	43	tobacco	tobacco	NOUN
cblr-2926	371	44	tax	tax	NOUN
cblr-2926	371	45	evasion	evasion	NOUN
cblr-2926	371	46	is	be	AUX
cblr-2926	371	47	not	not	PART
cblr-2926	371	48	a	a	DET
cblr-2926	371	49	high	high	ADJ
cblr-2926	371	50	priority	priority	NOUN
cblr-2926	371	51	for	for	ADP
cblr-2926	371	52	the	the	DET
cblr-2926	371	53	atf	atf	PROPN
cblr-2926	371	54	,	,	PUNCT
cblr-2926	371	55	and	and	CCONJ
cblr-2926	371	56	it	it	PRON
cblr-2926	371	57	devotes	devote	VERB
cblr-2926	371	58	only	only	ADV
cblr-2926	371	59	two	two	NUM
cblr-2926	371	60	percent	percent	NOUN
cblr-2926	371	61	of	of	ADP
cblr-2926	371	62	its	its	PRON
cblr-2926	371	63	budget	budget	NOUN
cblr-2926	371	64	to	to	ADP
cblr-2926	371	65	alcohol	alcohol	NOUN
cblr-2926	371	66	and	and	CCONJ
cblr-2926	371	67	tobacco	tobacco	NOUN
cblr-2926	371	68	diversion	diversion	NOUN
cblr-2926	371	69	.	.	PUNCT
cblr-2926	372	1	3	3	NUM
cblr-2926	372	2	the	the	DET
cblr-2926	372	3	department	department	PROPN
cblr-2926	372	4	of	of	ADP
cblr-2926	372	5	justice	justice	NOUN
cblr-2926	372	6	's	's	PART
cblr-2926	372	7	office	office	NOUN
cblr-2926	372	8	of	of	ADP
cblr-2926	372	9	the	the	DET
cblr-2926	372	10	inspector	inspector	NOUN
cblr-2926	372	11	general	general	NOUN
cblr-2926	372	12	(	(	PUNCT
cblr-2926	372	13	"	"	PUNCT
cblr-2926	372	14	oig	oig	PROPN
cblr-2926	372	15	"	"	PUNCT
cblr-2926	372	16	)	)	PUNCT
cblr-2926	372	17	considers	consider	VERB
cblr-2926	372	18	this	this	DET
cblr-2926	372	19	diversion	diversion	NOUN
cblr-2926	372	20	enforcement	enforcement	NOUN
cblr-2926	372	21	program	program	NOUN
cblr-2926	372	22	inadequate.8	inadequate.8	PROPN
cblr-2926	372	23	4	4	NUM
cblr-2926	372	24	the	the	DET
cblr-2926	372	25	office	office	NOUN
cblr-2926	372	26	of	of	ADP
cblr-2926	372	27	management	management	NOUN
cblr-2926	372	28	and	and	CCONJ
cblr-2926	372	29	budget	budget	NOUN
cblr-2926	372	30	tends	tend	VERB
cblr-2926	372	31	to	to	PART
cblr-2926	372	32	deny	deny	VERB
cblr-2926	372	33	the	the	DET
cblr-2926	372	34	atf	atf	PROPN
cblr-2926	372	35	's	's	PART
cblr-2926	372	36	requests	request	NOUN
cblr-2926	372	37	for	for	ADP
cblr-2926	372	38	additional	additional	ADJ
cblr-2926	372	39	tobacco	tobacco	NOUN
cblr-2926	372	40	enforcement	enforcement	NOUN
cblr-2926	372	41	funding	funding	NOUN
cblr-2926	372	42	.	.	PUNCT
cblr-2926	372	43	"	"	PUNCT
cblr-2926	373	1	the	the	DET
cblr-2926	373	2	atf	atf	PROPN
cblr-2926	373	3	has	have	AUX
cblr-2926	373	4	,	,	PUNCT
cblr-2926	373	5	however	however	ADV
cblr-2926	373	6	,	,	PUNCT
cblr-2926	373	7	been	be	AUX
cblr-2926	373	8	8	8	NUM
cblr-2926	373	9	see	see	VERB
cblr-2926	373	10	edward	edward	PROPN
cblr-2926	373	11	zelinsky	zelinsky	PROPN
cblr-2926	373	12	,	,	PUNCT
cblr-2926	373	13	new	new	PROPN
cblr-2926	373	14	york	york	PROPN
cblr-2926	373	15	's	's	PART
cblr-2926	373	16	'	'	PUNCT
cblr-2926	373	17	amazon	amazon	NOUN
cblr-2926	373	18	law	law	NOUN
cblr-2926	373	19	'	'	PUNCT
cblr-2926	373	20	:	:	PUNCT
cblr-2926	373	21	constitutional	constitutional	ADJ
cblr-2926	373	22	but	but	CCONJ
cblr-2926	373	23	unwise	unwise	ADJ
cblr-2926	373	24	,	,	PUNCT
cblr-2926	373	25	54	54	NUM
cblr-2926	373	26	state	state	NOUN
cblr-2926	373	27	tax	tax	NOUN
cblr-2926	373	28	notes	note	NOUN
cblr-2926	373	29	mag	mag	ADJ
cblr-2926	373	30	.	.	PUNCT
cblr-2926	373	31	715	715	NUM
cblr-2926	373	32	,	,	PUNCT
cblr-2926	373	33	716	716	NUM
cblr-2926	373	34	(	(	PUNCT
cblr-2926	373	35	2009	2009	NUM
cblr-2926	373	36	)	)	PUNCT
cblr-2926	373	37	(	(	PUNCT
cblr-2926	373	38	supporting	support	VERB
cblr-2926	373	39	federal	federal	ADJ
cblr-2926	373	40	legislation	legislation	NOUN
cblr-2926	373	41	requiring	require	VERB
cblr-2926	373	42	internet	internet	NOUN
cblr-2926	373	43	retailers	retailer	NOUN
cblr-2926	373	44	to	to	PART
cblr-2926	373	45	collect	collect	VERB
cblr-2926	373	46	tax	tax	NOUN
cblr-2926	373	47	)	)	PUNCT
cblr-2926	373	48	.	.	PUNCT
cblr-2926	374	1	"	"	PUNCT
cblr-2926	375	1	oig	oig	PROPN
cblr-2926	375	2	report	report	PROPN
cblr-2926	375	3	,	,	PUNCT
cblr-2926	375	4	supra	supra	PROPN
cblr-2926	375	5	note	note	NOUN
cblr-2926	375	6	2	2	NUM
cblr-2926	375	7	,	,	PUNCT
cblr-2926	375	8	at	at	ADP
cblr-2926	375	9	iii	iii	NOUN
cblr-2926	375	10	-	-	PUNCT
cblr-2926	375	11	iv	iv	NUM
cblr-2926	375	12	,	,	PUNCT
cblr-2926	375	13	10	10	NUM
cblr-2926	375	14	n.11	n.11	NOUN
cblr-2926	375	15	.	.	PUNCT
cblr-2926	376	1	the	the	DET
cblr-2926	376	2	fbi	fbi	PROPN
cblr-2926	376	3	also	also	ADV
cblr-2926	376	4	has	have	VERB
cblr-2926	376	5	authority	authority	NOUN
cblr-2926	376	6	to	to	PART
cblr-2926	376	7	investigate	investigate	VERB
cblr-2926	376	8	jenkins	jenkins	PROPN
cblr-2926	376	9	act	act	PROPN
cblr-2926	376	10	violations	violation	NOUN
cblr-2926	376	11	.	.	PUNCT
cblr-2926	377	1	gao	gao	PROPN
cblr-2926	377	2	2002	2002	NUM
cblr-2926	377	3	report	report	NOUN
cblr-2926	377	4	,	,	PUNCT
cblr-2926	377	5	supra	supra	PROPN
cblr-2926	377	6	note	note	NOUN
cblr-2926	377	7	24	24	NUM
cblr-2926	377	8	,	,	PUNCT
cblr-2926	377	9	at	at	ADP
cblr-2926	377	10	8	8	NUM
cblr-2926	377	11	.	.	PUNCT
cblr-2926	378	1	no	no	DET
cblr-2926	378	2	fbi	fbi	PROPN
cblr-2926	378	3	section	section	NOUN
cblr-2926	378	4	has	have	VERB
cblr-2926	378	5	responsibility	responsibility	NOUN
cblr-2926	378	6	for	for	ADP
cblr-2926	378	7	cigarette	cigarette	NOUN
cblr-2926	378	8	diversion	diversion	NOUN
cblr-2926	378	9	enforcement	enforcement	NOUN
cblr-2926	378	10	.	.	PUNCT
cblr-2926	379	1	i	i	PRON
cblr-2926	379	2	d.	d.	PROPN
cblr-2926	379	3	at	at	ADP
cblr-2926	379	4	7	7	NUM
cblr-2926	379	5	.	.	PUNCT
cblr-2926	379	6	immigrations	immigration	NOUN
cblr-2926	379	7	and	and	CCONJ
cblr-2926	379	8	customs	custom	NOUN
cblr-2926	379	9	enforcement	enforcement	NOUN
cblr-2926	379	10	works	work	VERB
cblr-2926	379	11	to	to	PART
cblr-2926	379	12	prevent	prevent	VERB
cblr-2926	379	13	smuggling	smuggling	NOUN
cblr-2926	379	14	into	into	ADP
cblr-2926	379	15	the	the	DET
cblr-2926	379	16	country	country	NOUN
cblr-2926	379	17	.	.	PUNCT
cblr-2926	380	1	see	see	VERB
cblr-2926	380	2	gao	gao	PROPN
cblr-2926	380	3	2004	2004	NUM
cblr-2926	380	4	report	report	NOUN
cblr-2926	380	5	,	,	PUNCT
cblr-2926	380	6	supra	supra	PROPN
cblr-2926	380	7	note	note	PROPN
cblr-2926	380	8	15	15	NUM
cblr-2926	380	9	,	,	PUNCT
cblr-2926	380	10	at	at	ADP
cblr-2926	380	11	10	10	NUM
cblr-2926	380	12	(	(	PUNCT
cblr-2926	380	13	"	"	PUNCT
cblr-2926	380	14	in	in	ADP
cblr-2926	380	15	fiscal	fiscal	ADJ
cblr-2926	380	16	year	year	NOUN
cblr-2926	380	17	2003	2003	NUM
cblr-2926	380	18	,	,	PUNCT
cblr-2926	380	19	although	although	SCONJ
cblr-2926	380	20	there	there	PRON
cblr-2926	380	21	were	be	VERB
cblr-2926	380	22	no	no	DET
cblr-2926	380	23	appropriations	appropriation	NOUN
cblr-2926	380	24	earmarked	earmark	VERB
cblr-2926	380	25	for	for	ADP
cblr-2926	380	26	the	the	DET
cblr-2926	380	27	task	task	NOUN
cblr-2926	380	28	force	force	NOUN
cblr-2926	380	29	,	,	PUNCT
cblr-2926	380	30	[	[	X
cblr-2926	380	31	immigration	immigration	NOUN
cblr-2926	380	32	and	and	CCONJ
cblr-2926	380	33	customs	custom	NOUN
cblr-2926	380	34	enforcement	enforcement	NOUN
cblr-2926	380	35	]	]	PUNCT
cblr-2926	380	36	decided	decide	VERB
cblr-2926	380	37	to	to	PART
cblr-2926	380	38	maintain	maintain	VERB
cblr-2926	380	39	a	a	DET
cblr-2926	380	40	focus	focus	NOUN
cblr-2926	380	41	on	on	ADP
cblr-2926	380	42	cigarette	cigarette	NOUN
cblr-2926	380	43	smuggling	smuggling	NOUN
cblr-2926	380	44	.	.	PUNCT
cblr-2926	380	45	"	"	PUNCT
cblr-2926	380	46	)	)	PUNCT
cblr-2926	380	47	.	.	PUNCT
cblr-2926	381	1	"	"	PUNCT
cblr-2926	382	1	that	that	DET
cblr-2926	382	2	budget	budget	NOUN
cblr-2926	382	3	ranges	range	VERB
cblr-2926	382	4	from	from	ADP
cblr-2926	382	5	$	$	SYM
cblr-2926	382	6	16.5	16.5	NUM
cblr-2926	382	7	-	-	SYM
cblr-2926	382	8	21	21	NUM
cblr-2926	382	9	million	million	NUM
cblr-2926	382	10	.	.	PUNCT
cblr-2926	383	1	oig	oig	PROPN
cblr-2926	383	2	report	report	PROPN
cblr-2926	383	3	,	,	PUNCT
cblr-2926	383	4	supra	supra	PROPN
cblr-2926	383	5	note	note	NOUN
cblr-2926	383	6	2	2	NUM
cblr-2926	383	7	,	,	PUNCT
cblr-2926	383	8	at	at	ADP
cblr-2926	383	9	2	2	NUM
cblr-2926	383	10	.	.	X
cblr-2926	383	11	sixty	sixty	NUM
cblr-2926	383	12	-	-	PUNCT
cblr-2926	383	13	eight	eight	NUM
cblr-2926	383	14	special	special	ADJ
cblr-2926	383	15	agents	agent	NOUN
cblr-2926	383	16	investigate	investigate	VERB
cblr-2926	383	17	alcohol	alcohol	NOUN
cblr-2926	383	18	and	and	CCONJ
cblr-2926	383	19	tobacco	tobacco	NOUN
cblr-2926	383	20	diversion	diversion	NOUN
cblr-2926	383	21	,	,	PUNCT
cblr-2926	383	22	though	though	SCONJ
cblr-2926	383	23	not	not	PART
cblr-2926	383	24	full	full	ADJ
cblr-2926	383	25	time	time	NOUN
cblr-2926	383	26	,	,	PUNCT
cblr-2926	383	27	i	i	PROPN
cblr-2926	383	28	d.	d.	PROPN
cblr-2926	383	29	,	,	PUNCT
cblr-2926	383	30	which	which	PRON
cblr-2926	383	31	the	the	DET
cblr-2926	383	32	oig	oig	PROPN
cblr-2926	383	33	describes	describe	VERB
cblr-2926	383	34	as	as	ADP
cblr-2926	383	35	a	a	DET
cblr-2926	383	36	minimal	minimal	ADJ
cblr-2926	383	37	commitment	commitment	NOUN
cblr-2926	383	38	of	of	ADP
cblr-2926	383	39	resources	resource	NOUN
cblr-2926	383	40	,	,	PUNCT
cblr-2926	383	41	i	i	PRON
cblr-2926	383	42	d.	d.	PROPN
cblr-2926	383	43	at	at	ADP
cblr-2926	383	44	21	21	NUM
cblr-2926	383	45	.	.	PUNCT
cblr-2926	384	1	the	the	DET
cblr-2926	384	2	atf	atf	PROPN
cblr-2926	384	3	considers	consider	VERB
cblr-2926	384	4	diversion	diversion	NOUN
cblr-2926	384	5	investigations	investigation	NOUN
cblr-2926	384	6	time	time	NOUN
cblr-2926	384	7	consuming	consume	VERB
cblr-2926	384	8	and	and	CCONJ
cblr-2926	384	9	a	a	DET
cblr-2926	384	10	drain	drain	NOUN
cblr-2926	384	11	on	on	ADP
cblr-2926	384	12	resources	resource	NOUN
cblr-2926	384	13	.	.	PUNCT
cblr-2926	385	1	i	i	PRON
cblr-2926	385	2	d.	d.	PROPN
cblr-2926	385	3	at	at	ADP
cblr-2926	385	4	21	21	NUM
cblr-2926	385	5	,	,	PUNCT
cblr-2926	385	6	30	30	NUM
cblr-2926	385	7	.	.	PUNCT
cblr-2926	386	1	the	the	DET
cblr-2926	386	2	oig	oig	PROPN
cblr-2926	386	3	expressed	express	VERB
cblr-2926	386	4	concern	concern	NOUN
cblr-2926	386	5	that	that	SCONJ
cblr-2926	386	6	one	one	NUM
cblr-2926	386	7	specific	specific	ADJ
cblr-2926	386	8	analyst	analyst	NOUN
cblr-2926	386	9	was	be	AUX
cblr-2926	386	10	the	the	DET
cblr-2926	386	11	main	main	ADJ
cblr-2926	386	12	source	source	NOUN
cblr-2926	386	13	of	of	ADP
cblr-2926	386	14	much	much	ADJ
cblr-2926	386	15	of	of	ADP
cblr-2926	386	16	the	the	DET
cblr-2926	386	17	atf	atf	PROPN
cblr-2926	386	18	's	's	PART
cblr-2926	386	19	institutional	institutional	ADJ
cblr-2926	386	20	knowledge	knowledge	NOUN
cblr-2926	386	21	regarding	regard	VERB
cblr-2926	386	22	diversion	diversion	NOUN
cblr-2926	386	23	investigation	investigation	NOUN
cblr-2926	386	24	,	,	PUNCT
cblr-2926	386	25	such	such	ADJ
cblr-2926	386	26	that	that	SCONJ
cblr-2926	386	27	the	the	DET
cblr-2926	386	28	atf	atf	PROPN
cblr-2926	386	29	's	's	PART
cblr-2926	386	30	effectiveness	effectiveness	NOUN
cblr-2926	386	31	could	could	AUX
cblr-2926	386	32	be	be	AUX
cblr-2926	386	33	imperiled	imperil	VERB
cblr-2926	386	34	were	be	AUX
cblr-2926	386	35	the	the	DET
cblr-2926	386	36	analyst	analyst	NOUN
cblr-2926	386	37	to	to	PART
cblr-2926	386	38	leave	leave	VERB
cblr-2926	386	39	.	.	PUNCT
cblr-2926	387	1	i	i	PRON
cblr-2926	387	2	d.	d.	PROPN
cblr-2926	387	3	at	at	ADP
cblr-2926	387	4	24	24	NUM
cblr-2926	387	5	n.49	n.49	NOUN
cblr-2926	387	6	.	.	PUNCT
cblr-2926	387	7	*	*	PUNCT
cblr-2926	388	1	oig	oig	PROPN
cblr-2926	388	2	report	report	PROPN
cblr-2926	388	3	,	,	PUNCT
cblr-2926	388	4	supra	supra	PROPN
cblr-2926	388	5	note	note	NOUN
cblr-2926	388	6	2	2	NUM
cblr-2926	388	7	,	,	PUNCT
cblr-2926	388	8	at	at	ADP
cblr-2926	388	9	23	23	NUM
cblr-2926	388	10	.	.	PUNCT
cblr-2926	389	1	a	a	DET
cblr-2926	389	2	see	see	NOUN
cblr-2926	389	3	,	,	PUNCT
cblr-2926	389	4	e.g.	e.g.	ADV
cblr-2926	389	5	,	,	PUNCT
cblr-2926	389	6	i	i	PRON
cblr-2926	389	7	d.	d.	VERB
cblr-2926	389	8	at	at	ADP
cblr-2926	389	9	viii	viii	PROPN
cblr-2926	389	10	(	(	PUNCT
cblr-2926	389	11	atf	atf	PROPN
cblr-2926	389	12	did	do	AUX
cblr-2926	389	13	not	not	PART
cblr-2926	389	14	receive	receive	VERB
cblr-2926	389	15	the	the	DET
cblr-2926	389	16	requested	request	VERB
cblr-2926	389	17	funding	funding	NOUN
cblr-2926	389	18	for	for	ADP
cblr-2926	389	19	tobacco	tobacco	NOUN
cblr-2926	389	20	diversion	diversion	NOUN
cblr-2926	389	21	programs	program	NOUN
cblr-2926	389	22	in	in	ADP
cblr-2926	389	23	2010	2010	NUM
cblr-2926	389	24	and	and	CCONJ
cblr-2926	389	25	so	so	ADV
cblr-2926	389	26	did	do	AUX
cblr-2926	389	27	not	not	PART
cblr-2926	389	28	implement	implement	VERB
cblr-2926	389	29	its	its	PRON
cblr-2926	389	30	new	new	ADJ
cblr-2926	389	31	initiatives	initiative	NOUN
cblr-2926	389	32	)	)	PUNCT
cblr-2926	389	33	,	,	PUNCT
cblr-2926	389	34	41	41	NUM
cblr-2926	389	35	(	(	PUNCT
cblr-2926	389	36	omb	omb	PROPN
cblr-2926	389	37	rejected	reject	VERB
cblr-2926	389	38	atf	atf	PROPN
cblr-2926	389	39	's	's	PART
cblr-2926	389	40	request	request	NOUN
cblr-2926	389	41	for	for	SCONJ
cblr-2926	389	42	funding	funding	NOUN
cblr-2926	389	43	to	to	PART
cblr-2926	389	44	create	create	VERB
cblr-2926	389	45	a	a	DET
cblr-2926	389	46	national	national	ADJ
cblr-2926	389	47	strategic	strategic	ADJ
cblr-2926	389	48	plan	plan	NOUN
cblr-2926	389	49	regarding	regard	VERB
cblr-2926	389	50	diversion	diversion	NOUN
cblr-2926	389	51	)	)	PUNCT
cblr-2926	389	52	.	.	PUNCT
cblr-2926	390	1	since	since	SCONJ
cblr-2926	390	2	2003	2003	NUM
cblr-2926	390	3	the	the	DET
cblr-2926	390	4	atf	atf	PROPN
cblr-2926	390	5	has	have	VERB
cblr-2926	390	6	550	550	NUM
cblr-2926	390	7	[	[	NOUN
cblr-2926	390	8	vol	vol	NOUN
cblr-2926	390	9	.	.	PUNCT
cblr-2926	390	10	2010	2010	NUM
cblr-2926	390	11	bringing	bring	VERB
cblr-2926	390	12	more	more	ADJ
cblr-2926	390	13	tobacco	tobacco	NOUN
cblr-2926	390	14	diversion	diversion	NOUN
cblr-2926	390	15	investigations	investigation	NOUN
cblr-2926	390	16	than	than	SCONJ
cblr-2926	390	17	it	it	PRON
cblr-2926	390	18	has	have	AUX
cblr-2926	390	19	in	in	ADP
cblr-2926	390	20	the	the	DET
cblr-2926	390	21	past.86	past.86	NOUN
cblr-2926	390	22	of	of	ADP
cblr-2926	390	23	course	course	NOUN
cblr-2926	390	24	,	,	PUNCT
cblr-2926	390	25	states	state	NOUN
cblr-2926	390	26	need	need	AUX
cblr-2926	390	27	not	not	PART
cblr-2926	390	28	rely	rely	VERB
cblr-2926	390	29	on	on	ADP
cblr-2926	390	30	the	the	DET
cblr-2926	390	31	atf	atf	PROPN
cblr-2926	390	32	.	.	PUNCT
cblr-2926	391	1	they	they	PRON
cblr-2926	391	2	can	can	AUX
cblr-2926	391	3	also	also	ADV
cblr-2926	391	4	undertake	undertake	VERB
cblr-2926	391	5	their	their	PRON
cblr-2926	391	6	own	own	ADJ
cblr-2926	391	7	enforcement	enforcement	NOUN
cblr-2926	391	8	initiatives	initiative	NOUN
cblr-2926	391	9	to	to	PART
cblr-2926	391	10	combat	combat	VERB
cblr-2926	391	11	evasion	evasion	NOUN
cblr-2926	391	12	,	,	PUNCT
cblr-2926	391	13	such	such	ADJ
cblr-2926	391	14	as	as	ADP
cblr-2926	391	15	investigating	investigate	VERB
cblr-2926	391	16	diversion	diversion	NOUN
cblr-2926	391	17	and	and	CCONJ
cblr-2926	391	18	prosecuting	prosecute	VERB
cblr-2926	391	19	tax	tax	NOUN
cblr-2926	391	20	evaders	evader	NOUN
cblr-2926	391	21	.	.	PUNCT
cblr-2926	391	22	"	"	PUNCT
cblr-2926	392	1	they	they	PRON
cblr-2926	392	2	can	can	AUX
cblr-2926	392	3	also	also	ADV
cblr-2926	392	4	take	take	VERB
cblr-2926	392	5	steps	step	NOUN
cblr-2926	392	6	to	to	PART
cblr-2926	392	7	impede	impede	VERB
cblr-2926	392	8	smuggling	smuggling	NOUN
cblr-2926	392	9	,	,	PUNCT
cblr-2926	392	10	such	such	ADJ
cblr-2926	392	11	as	as	ADP
cblr-2926	392	12	by	by	ADP
cblr-2926	392	13	improving	improve	VERB
cblr-2926	392	14	their	their	PRON
cblr-2926	392	15	tax	tax	NOUN
cblr-2926	392	16	stamp	stamp	NOUN
cblr-2926	392	17	systems	system	NOUN
cblr-2926	392	18	or	or	CCONJ
cblr-2926	392	19	adopting	adopt	VERB
cblr-2926	392	20	strict	strict	ADJ
cblr-2926	392	21	and	and	CCONJ
cblr-2926	392	22	effective	effective	ADJ
cblr-2926	392	23	record	record	NOUN
cblr-2926	392	24	-	-	PUNCT
cblr-2926	392	25	keeping	keep	VERB
cblr-2926	392	26	requirements	requirement	NOUN
cblr-2926	392	27	for	for	ADP
cblr-2926	392	28	retailers	retailer	NOUN
cblr-2926	392	29	,	,	PUNCT
cblr-2926	392	30	wholesalers	wholesaler	NOUN
cblr-2926	392	31	,	,	PUNCT
cblr-2926	392	32	and	and	CCONJ
cblr-2926	392	33	stamping	stamp	VERB
cblr-2926	392	34	agents	agent	NOUN
cblr-2926	392	35	.	.	PUNCT
cblr-2926	392	36	"	"	PUNCT
cblr-2926	393	1	while	while	SCONJ
cblr-2926	393	2	states	state	NOUN
cblr-2926	393	3	can	can	AUX
cblr-2926	393	4	not	not	PART
cblr-2926	393	5	force	force	VERB
cblr-2926	393	6	out	out	ADV
cblr-2926	393	7	-	-	PUNCT
cblr-2926	393	8	of	of	ADP
cblr-2926	393	9	-	-	PUNCT
cblr-2926	393	10	state	state	NOUN
cblr-2926	393	11	retailers	retailer	NOUN
cblr-2926	393	12	to	to	PART
cblr-2926	393	13	collect	collect	VERB
cblr-2926	393	14	taxes	taxis	NOUN
cblr-2926	393	15	themselves	themselves	PRON
cblr-2926	393	16	,	,	PUNCT
cblr-2926	393	17	states	state	NOUN
cblr-2926	393	18	can	can	AUX
cblr-2926	393	19	ban	ban	VERB
cblr-2926	393	20	sales	sale	NOUN
cblr-2926	393	21	of	of	ADP
cblr-2926	393	22	tobacco	tobacco	NOUN
cblr-2926	393	23	products	product	NOUN
cblr-2926	393	24	by	by	ADP
cblr-2926	393	25	mail	mail	NOUN
cblr-2926	393	26	directly	directly	ADV
cblr-2926	393	27	,	,	PUNCT
cblr-2926	393	28	though	though	SCONJ
cblr-2926	393	29	they	they	PRON
cblr-2926	393	30	can	can	AUX
cblr-2926	393	31	not	not	PART
cblr-2926	393	32	prevent	prevent	VERB
cblr-2926	393	33	the	the	DET
cblr-2926	393	34	u.s	u.s	PROPN
cblr-2926	393	35	.	.	PROPN
cblr-2926	393	36	postal	postal	ADJ
cblr-2926	393	37	service	service	NOUN
cblr-2926	393	38	from	from	ADP
cblr-2926	393	39	delivering	deliver	VERB
cblr-2926	393	40	cigarettes	cigarette	NOUN
cblr-2926	393	41	to	to	ADP
cblr-2926	393	42	consumers	consumer	NOUN
cblr-2926	393	43	.	.	PUNCT
cblr-2926	393	44	"	"	PUNCT
cblr-2926	394	1	states	state	NOUN
cblr-2926	394	2	could	could	AUX
cblr-2926	394	3	also	also	ADV
cblr-2926	394	4	bring	bring	VERB
cblr-2926	394	5	civil	civil	ADJ
cblr-2926	394	6	suits	suit	NOUN
cblr-2926	394	7	under	under	ADP
cblr-2926	394	8	the	the	DET
cblr-2926	394	9	ccta	ccta	ADJ
cblr-2926	394	10	,	,	PUNCT
cblr-2926	394	11	although	although	SCONJ
cblr-2926	394	12	they	they	PRON
cblr-2926	394	13	have	have	AUX
cblr-2926	394	14	not	not	PART
cblr-2926	394	15	generally	generally	ADV
cblr-2926	394	16	done	do	VERB
cblr-2926	394	17	so.90	so.90	ADV
cblr-2926	394	18	requested	request	VERB
cblr-2926	394	19	"	"	PUNCT
cblr-2926	394	20	only	only	ADV
cblr-2926	394	21	slight	slight	ADJ
cblr-2926	394	22	funding	funding	NOUN
cblr-2926	394	23	increases	increase	NOUN
cblr-2926	394	24	"	"	PUNCT
cblr-2926	394	25	and	and	CCONJ
cblr-2926	394	26	no	no	DET
cblr-2926	394	27	additional	additional	ADJ
cblr-2926	394	28	personnel	personnel	NOUN
cblr-2926	394	29	to	to	PART
cblr-2926	394	30	address	address	VERB
cblr-2926	394	31	tobacco	tobacco	NOUN
cblr-2926	394	32	diversion	diversion	NOUN
cblr-2926	394	33	.	.	PUNCT
cblr-2926	395	1	i	i	PRON
cblr-2926	395	2	d.	d.	PROPN
cblr-2926	395	3	at	at	ADP
cblr-2926	395	4	2	2	NUM
cblr-2926	395	5	.	.	NUM
cblr-2926	395	6	6	6	NUM
cblr-2926	395	7	see	see	NOUN
cblr-2926	395	8	prevent	prevent	VERB
cblr-2926	395	9	all	all	DET
cblr-2926	395	10	cigarette	cigarette	NOUN
cblr-2926	395	11	trafficking	trafficking	NOUN
cblr-2926	395	12	act	act	NOUN
cblr-2926	395	13	of	of	ADP
cblr-2926	395	14	2009	2009	NUM
cblr-2926	395	15	(	(	PUNCT
cblr-2926	395	16	"	"	PUNCT
cblr-2926	395	17	pact	pact	NOUN
cblr-2926	395	18	act	act	NOUN
cblr-2926	395	19	"	"	PUNCT
cblr-2926	395	20	)	)	PUNCT
cblr-2926	395	21	,	,	PUNCT
cblr-2926	395	22	h.r	h.r	PROPN
cblr-2926	395	23	.	.	PROPN
cblr-2926	395	24	1676	1676	NUM
cblr-2926	395	25	,	,	PUNCT
cblr-2926	395	26	111th	111th	ADJ
cblr-2926	395	27	cong	cong	NOUN
cblr-2926	395	28	.	.	PUNCT
cblr-2926	396	1	§	§	PROPN
cblr-2926	396	2	1(b)(8	1(b)(8	NUM
cblr-2926	396	3	)	)	PUNCT
cblr-2926	396	4	(	(	PUNCT
cblr-2926	396	5	as	as	SCONJ
cblr-2926	396	6	referred	refer	VERB
cblr-2926	396	7	to	to	ADP
cblr-2926	396	8	senate	senate	PROPN
cblr-2926	396	9	,	,	PUNCT
cblr-2926	396	10	june	june	PROPN
cblr-2926	396	11	1	1	NUM
cblr-2926	396	12	,	,	PUNCT
cblr-2926	396	13	2009	2009	NUM
cblr-2926	396	14	)	)	PUNCT
cblr-2926	396	15	(	(	PUNCT
cblr-2926	396	16	"	"	PUNCT
cblr-2926	396	17	[	[	X
cblr-2926	396	18	tihe	tihe	ADJ
cblr-2926	396	19	number	number	NOUN
cblr-2926	396	20	of	of	ADP
cblr-2926	396	21	active	active	ADJ
cblr-2926	396	22	tobacco	tobacco	NOUN
cblr-2926	396	23	investigations	investigation	NOUN
cblr-2926	396	24	being	be	AUX
cblr-2926	396	25	conducted	conduct	VERB
cblr-2926	396	26	by	by	ADP
cblr-2926	396	27	the	the	DET
cblr-2926	396	28	bureau	bureau	PROPN
cblr-2926	396	29	of	of	ADP
cblr-2926	396	30	alcohol	alcohol	PROPN
cblr-2926	396	31	,	,	PUNCT
cblr-2926	396	32	tobacco	tobacco	NOUN
cblr-2926	396	33	,	,	PUNCT
cblr-2926	396	34	firearms	firearm	NOUN
cblr-2926	396	35	,	,	PUNCT
cblr-2926	396	36	and	and	CCONJ
cblr-2926	396	37	explosives	explosive	NOUN
cblr-2926	396	38	rose	rise	VERB
cblr-2926	396	39	to	to	ADP
cblr-2926	396	40	452	452	NUM
cblr-2926	396	41	in	in	ADP
cblr-2926	396	42	2005	2005	NUM
cblr-2926	396	43	.	.	PUNCT
cblr-2926	397	1	"	"	PUNCT
cblr-2926	397	2	)	)	PUNCT
cblr-2926	397	3	;	;	PUNCT
cblr-2926	397	4	gao	gao	PROPN
cblr-2926	397	5	2004	2004	NUM
cblr-2926	397	6	report	report	NOUN
cblr-2926	397	7	,	,	PUNCT
cblr-2926	397	8	supra	supra	PROPN
cblr-2926	397	9	note	note	NOUN
cblr-2926	397	10	13	13	NUM
cblr-2926	397	11	,	,	PUNCT
cblr-2926	397	12	at	at	ADP
cblr-2926	397	13	8	8	NUM
cblr-2926	397	14	;	;	PUNCT
cblr-2926	397	15	see	see	VERB
cblr-2926	397	16	also	also	ADV
cblr-2926	397	17	federal	federal	ADJ
cblr-2926	397	18	government	government	NOUN
cblr-2926	397	19	aggressively	aggressively	ADV
cblr-2926	397	20	enforces	enforce	VERB
cblr-2926	397	21	state	state	NOUN
cblr-2926	397	22	tobacco	tobacco	NOUN
cblr-2926	397	23	laws	law	NOUN
cblr-2926	397	24	,	,	PUNCT
cblr-2926	397	25	smokeshop	smokeshop	PROPN
cblr-2926	397	26	mag	mag	PROPN
cblr-2926	397	27	.	.	PROPN
cblr-2926	397	28	,	,	PUNCT
cblr-2926	397	29	aug	aug	PROPN
cblr-2926	397	30	.	.	PROPN
cblr-2926	397	31	2009	2009	NUM
cblr-2926	397	32	,	,	PUNCT
cblr-2926	397	33	at	at	ADP
cblr-2926	397	34	86	86	NUM
cblr-2926	397	35	(	(	PUNCT
cblr-2926	397	36	"	"	PUNCT
cblr-2926	397	37	in	in	ADP
cblr-2926	397	38	recent	recent	ADJ
cblr-2926	397	39	months	month	NOUN
cblr-2926	397	40	,	,	PUNCT
cblr-2926	397	41	the	the	DET
cblr-2926	397	42	federal	federal	ADJ
cblr-2926	397	43	government	government	NOUN
cblr-2926	397	44	has	have	AUX
cblr-2926	397	45	initiated	initiate	VERB
cblr-2926	397	46	significant	significant	ADJ
cblr-2926	397	47	enforcement	enforcement	NOUN
cblr-2926	397	48	actions	action	NOUN
cblr-2926	397	49	targeting	target	VERB
cblr-2926	397	50	cigarette	cigarette	NOUN
cblr-2926	397	51	distribution	distribution	NOUN
cblr-2926	397	52	and	and	CCONJ
cblr-2926	397	53	manufacturing	manufacturing	NOUN
cblr-2926	397	54	companies	company	NOUN
cblr-2926	397	55	in	in	ADP
cblr-2926	397	56	what	what	PRON
cblr-2926	397	57	has	have	AUX
cblr-2926	397	58	traditionally	traditionally	ADV
cblr-2926	397	59	been	be	AUX
cblr-2926	397	60	the	the	DET
cblr-2926	397	61	province	province	NOUN
cblr-2926	397	62	of	of	ADP
cblr-2926	397	63	state	state	NOUN
cblr-2926	397	64	governments	government	NOUN
cblr-2926	397	65	.	.	PUNCT
cblr-2926	397	66	"	"	PUNCT
cblr-2926	397	67	)	)	PUNCT
cblr-2926	397	68	.	.	PUNCT
cblr-2926	398	1	in	in	ADP
cblr-2926	398	2	the	the	DET
cblr-2926	398	3	past	past	ADJ
cblr-2926	398	4	three	three	NUM
cblr-2926	398	5	years	year	NOUN
cblr-2926	398	6	,	,	PUNCT
cblr-2926	398	7	atf	atf	PROPN
cblr-2926	398	8	sting	ste	VERB
cblr-2926	398	9	operations	operation	NOUN
cblr-2926	398	10	have	have	AUX
cblr-2926	398	11	led	lead	VERB
cblr-2926	398	12	to	to	ADP
cblr-2926	398	13	"	"	PUNCT
cblr-2926	398	14	about	about	ADV
cblr-2926	398	15	five	five	NUM
cblr-2926	398	16	dozen	dozen	NOUN
cblr-2926	398	17	"	"	PUNCT
cblr-2926	398	18	tobacco	tobacco	NOUN
cblr-2926	398	19	smuggling	smuggling	NOUN
cblr-2926	398	20	arrests	arrest	NOUN
cblr-2926	398	21	.	.	PUNCT
cblr-2926	399	1	see	see	VERB
cblr-2926	399	2	feds	fed	NOUN
cblr-2926	399	3	sell	sell	VERB
cblr-2926	399	4	250	250	NUM
cblr-2926	399	5	m	m	NOUN
cblr-2926	399	6	cigarettes	cigarette	NOUN
cblr-2926	399	7	to	to	PART
cblr-2926	399	8	nab	nab	VERB
cblr-2926	399	9	smugglers	smuggler	NOUN
cblr-2926	399	10	,	,	PUNCT
cblr-2926	399	11	cbs	cbs	PROPN
cblr-2926	399	12	news	news	PROPN
cblr-2926	399	13	,	,	PUNCT
cblr-2926	399	14	jan	jan	PROPN
cblr-2926	399	15	.	.	PROPN
cblr-2926	399	16	22	22	NUM
cblr-2926	399	17	,	,	PUNCT
cblr-2926	399	18	2010	2010	NUM
cblr-2926	399	19	,	,	PUNCT
cblr-2926	399	20	http://www.cbs	http://www.cbs	NOUN
cblr-2926	399	21	news.com/stories/2010/01/22/national/main6l28989.shtml	news.com/stories/2010/01/22/national/main6l28989.shtml	NUM
cblr-2926	399	22	.	.	PUNCT
cblr-2926	400	1	7	7	NUM
cblr-2926	400	2	see	see	VERB
cblr-2926	400	3	lindblom	lindblom	NOUN
cblr-2926	400	4	,	,	PUNCT
cblr-2926	400	5	supra	supra	ADJ
cblr-2926	400	6	note	note	NOUN
cblr-2926	400	7	76	76	NUM
cblr-2926	400	8	,	,	PUNCT
cblr-2926	400	9	at	at	ADP
cblr-2926	400	10	4	4	NUM
cblr-2926	400	11	(	(	PUNCT
cblr-2926	400	12	encouraging	encourage	VERB
cblr-2926	400	13	states	state	NOUN
cblr-2926	400	14	to	to	PART
cblr-2926	400	15	expand	expand	VERB
cblr-2926	400	16	the	the	DET
cblr-2926	400	17	coverage	coverage	NOUN
cblr-2926	400	18	of	of	ADP
cblr-2926	400	19	their	their	PRON
cblr-2926	400	20	smuggling	smuggling	NOUN
cblr-2926	400	21	laws	law	NOUN
cblr-2926	400	22	by	by	ADP
cblr-2926	400	23	lowering	lower	VERB
cblr-2926	400	24	the	the	DET
cblr-2926	400	25	requirements	requirement	NOUN
cblr-2926	400	26	for	for	ADP
cblr-2926	400	27	number	number	NOUN
cblr-2926	400	28	of	of	ADP
cblr-2926	400	29	cigarettes	cigarette	NOUN
cblr-2926	400	30	smuggled	smuggle	VERB
cblr-2926	400	31	)	)	PUNCT
cblr-2926	400	32	.	.	PUNCT
cblr-2926	400	33	'	'	PUNCT
cblr-2926	401	1	see	see	VERB
cblr-2926	401	2	i	i	PRON
cblr-2926	401	3	d.	d.	PROPN
cblr-2926	401	4	at	at	ADP
cblr-2926	401	5	1	1	NUM
cblr-2926	401	6	,	,	PUNCT
cblr-2926	401	7	4	4	NUM
cblr-2926	401	8	(	(	PUNCT
cblr-2926	401	9	discussing	discuss	VERB
cblr-2926	401	10	tax	tax	NOUN
cblr-2926	401	11	stamp	stamp	NOUN
cblr-2926	401	12	systems	system	NOUN
cblr-2926	401	13	and	and	CCONJ
cblr-2926	401	14	recommending	recommend	VERB
cblr-2926	401	15	record	record	NOUN
cblr-2926	401	16	keeping	keep	VERB
cblr-2926	401	17	requirements	requirement	NOUN
cblr-2926	401	18	)	)	PUNCT
cblr-2926	401	19	;	;	PUNCT
cblr-2926	401	20	robertson	robertson	PROPN
cblr-2926	401	21	,	,	PUNCT
cblr-2926	401	22	supra	supra	PROPN
cblr-2926	401	23	note	note	PROPN
cblr-2926	401	24	40	40	NUM
cblr-2926	401	25	.	.	SYM
cblr-2926	401	26	89	89	NUM
cblr-2926	401	27	brown	brown	PROPN
cblr-2926	401	28	&	&	CCONJ
cblr-2926	401	29	williamson	williamson	PROPN
cblr-2926	401	30	tobacco	tobacco	PROPN
cblr-2926	401	31	corp	corp	PROPN
cblr-2926	401	32	.	.	PROPN
cblr-2926	402	1	v.	v.	PROPN
cblr-2926	402	2	pataki	pataki	PROPN
cblr-2926	402	3	,	,	PUNCT
cblr-2926	402	4	320	320	NUM
cblr-2926	402	5	f.3d	f.3d	NUM
cblr-2926	402	6	200	200	NUM
cblr-2926	402	7	,	,	PUNCT
cblr-2926	402	8	219	219	NUM
cblr-2926	402	9	(	(	PUNCT
cblr-2926	402	10	2d	2d	NUM
cblr-2926	402	11	cir	cir	NOUN
cblr-2926	402	12	.	.	PUNCT
cblr-2926	402	13	2003	2003	NUM
cblr-2926	402	14	)	)	PUNCT
cblr-2926	402	15	.	.	PUNCT
cblr-2926	403	1	for	for	ADP
cblr-2926	403	2	example	example	NOUN
cblr-2926	403	3	,	,	PUNCT
cblr-2926	403	4	new	new	PROPN
cblr-2926	403	5	york	york	PROPN
cblr-2926	403	6	's	's	PART
cblr-2926	403	7	ban	ban	NOUN
cblr-2926	403	8	on	on	ADP
cblr-2926	403	9	out	out	ADP
cblr-2926	403	10	of	of	ADP
cblr-2926	403	11	state	state	NOUN
cblr-2926	403	12	shipments	shipment	NOUN
cblr-2926	403	13	has	have	AUX
cblr-2926	403	14	been	be	AUX
cblr-2926	403	15	upheld	uphold	VERB
cblr-2926	403	16	by	by	ADP
cblr-2926	403	17	the	the	DET
cblr-2926	403	18	second	second	ADJ
cblr-2926	403	19	circuit	circuit	NOUN
cblr-2926	403	20	.	.	PUNCT
cblr-2926	404	1	i	i	PRON
cblr-2926	404	2	d.	d.	PROPN
cblr-2926	404	3	the	the	DET
cblr-2926	404	4	major	major	ADJ
cblr-2926	404	5	private	private	ADJ
cblr-2926	404	6	shipping	shipping	NOUN
cblr-2926	404	7	companies	company	NOUN
cblr-2926	404	8	voluntarily	voluntarily	ADV
cblr-2926	404	9	agreed	agree	VERB
cblr-2926	404	10	to	to	PART
cblr-2926	404	11	stop	stop	VERB
cblr-2926	404	12	shipping	ship	VERB
cblr-2926	404	13	cigarettes	cigarette	NOUN
cblr-2926	404	14	into	into	ADP
cblr-2926	404	15	new	new	PROPN
cblr-2926	404	16	york	york	PROPN
cblr-2926	404	17	.	.	PUNCT
cblr-2926	405	1	zremski	zremski	PROPN
cblr-2926	405	2	,	,	PUNCT
cblr-2926	405	3	supra	supra	PROPN
cblr-2926	405	4	note	note	NOUN
cblr-2926	405	5	44	44	NUM
cblr-2926	405	6	.	.	PUNCT
cblr-2926	405	7	"	"	PUNCT
cblr-2926	405	8	see	see	VERB
cblr-2926	405	9	city	city	NOUN
cblr-2926	405	10	of	of	ADP
cblr-2926	405	11	new	new	PROPN
cblr-2926	405	12	york	york	PROPN
cblr-2926	405	13	v.	v.	CCONJ
cblr-2926	405	14	golden	golden	ADJ
cblr-2926	405	15	feather	feather	PROPN
cblr-2926	405	16	smoke	smoke	PROPN
cblr-2926	405	17	shop	shop	PROPN
cblr-2926	405	18	inc	inc	PROPN
cblr-2926	405	19	.	.	PROPN
cblr-2926	405	20	,	,	PUNCT
cblr-2926	405	21	no	no	INTJ
cblr-2926	405	22	.	.	PUNCT
cblr-2926	406	1	08cv-3966	08cv-3966	NUM
cblr-2926	406	2	,	,	PUNCT
cblr-2926	406	3	2009	2009	NUM
cblr-2926	406	4	wl	wl	NOUN
cblr-2926	406	5	2612345	2612345	NUM
cblr-2926	406	6	,	,	PUNCT
cblr-2926	406	7	*	*	PUNCT
cblr-2926	406	8	1	1	NUM
cblr-2926	406	9	(	(	PUNCT
cblr-2926	406	10	e.d.n.y	e.d.n.y	PROPN
cblr-2926	406	11	.	.	PUNCT
cblr-2926	406	12	aug	aug	PROPN
cblr-2926	406	13	.	.	PROPN
cblr-2926	406	14	25	25	NUM
cblr-2926	406	15	,	,	PUNCT
cblr-2926	406	16	2009	2009	NUM
cblr-2926	406	17	)	)	PUNCT
cblr-2926	406	18	(	(	PUNCT
cblr-2926	406	19	granting	grant	VERB
cblr-2926	406	20	new	new	PROPN
cblr-2926	406	21	york	york	PROPN
cblr-2926	406	22	city	city	PROPN
cblr-2926	406	23	preliminary	preliminary	ADJ
cblr-2926	406	24	injunction	injunction	NOUN
cblr-2926	406	25	against	against	ADP
cblr-2926	406	26	several	several	ADJ
cblr-2926	406	27	cigarette	cigarette	NOUN
cblr-2926	406	28	retailers	retailer	NOUN
cblr-2926	406	29	on	on	ADP
cblr-2926	406	30	551no	551no	NOUN
cblr-2926	406	31	.	.	PUNCT
cblr-2926	407	1	2:529	2:529	NUM
cblr-2926	407	2	]	]	X
cblr-2926	407	3	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	407	4	hemi	hemi	PROPN
cblr-2926	407	5	group	group	PROPN
cblr-2926	407	6	columbia	columbia	PROPN
cblr-2926	407	7	business	business	PROPN
cblr-2926	407	8	law	law	PROPN
cblr-2926	407	9	review	review	NOUN
cblr-2926	407	10	states	state	NOUN
cblr-2926	407	11	can	can	AUX
cblr-2926	407	12	employ	employ	VERB
cblr-2926	407	13	these	these	DET
cblr-2926	407	14	tools	tool	NOUN
cblr-2926	407	15	without	without	ADP
cblr-2926	407	16	relying	rely	VERB
cblr-2926	407	17	on	on	ADP
cblr-2926	407	18	the	the	DET
cblr-2926	407	19	federal	federal	ADJ
cblr-2926	407	20	government	government	NOUN
cblr-2926	407	21	to	to	PART
cblr-2926	407	22	provide	provide	VERB
cblr-2926	407	23	support	support	NOUN
cblr-2926	407	24	or	or	CCONJ
cblr-2926	407	25	needing	need	VERB
cblr-2926	407	26	to	to	PART
cblr-2926	407	27	wait	wait	VERB
cblr-2926	407	28	for	for	ADP
cblr-2926	407	29	additional	additional	ADJ
cblr-2926	407	30	federal	federal	ADJ
cblr-2926	407	31	legislation	legislation	NOUN
cblr-2926	407	32	.	.	PUNCT
cblr-2926	408	1	with	with	ADP
cblr-2926	408	2	the	the	DET
cblr-2926	408	3	highest	high	ADJ
cblr-2926	408	4	cigarette	cigarette	NOUN
cblr-2926	408	5	taxes	taxis	NOUN
cblr-2926	408	6	in	in	ADP
cblr-2926	408	7	the	the	DET
cblr-2926	408	8	country	country	NOUN
cblr-2926	408	9	,	,	PUNCT
cblr-2926	408	10	new	new	PROPN
cblr-2926	408	11	york	york	PROPN
cblr-2926	408	12	city	city	PROPN
cblr-2926	408	13	has	have	AUX
cblr-2926	408	14	been	be	AUX
cblr-2926	408	15	particularly	particularly	ADV
cblr-2926	408	16	aggressive	aggressive	ADJ
cblr-2926	408	17	in	in	ADP
cblr-2926	408	18	attempting	attempt	VERB
cblr-2926	408	19	to	to	PART
cblr-2926	408	20	find	find	VERB
cblr-2926	408	21	legal	legal	ADJ
cblr-2926	408	22	tools	tool	NOUN
cblr-2926	408	23	to	to	PART
cblr-2926	408	24	combat	combat	VERB
cblr-2926	408	25	evasion	evasion	NOUN
cblr-2926	408	26	,	,	PUNCT
cblr-2926	408	27	especially	especially	ADV
cblr-2926	408	28	by	by	ADP
cblr-2926	408	29	bringing	bring	VERB
cblr-2926	408	30	suits	suit	NOUN
cblr-2926	408	31	based	base	VERB
cblr-2926	408	32	on	on	ADP
cblr-2926	408	33	novel	novel	ADJ
cblr-2926	408	34	causes	cause	NOUN
cblr-2926	408	35	of	of	ADP
cblr-2926	408	36	action.91	action.91	NOUN
cblr-2926	408	37	though	though	SCONJ
cblr-2926	408	38	not	not	PART
cblr-2926	408	39	entitled	entitle	VERB
cblr-2926	408	40	to	to	ADP
cblr-2926	408	41	jenkins	jenkins	PROPN
cblr-2926	408	42	act	act	PROPN
cblr-2926	408	43	reports	report	NOUN
cblr-2926	408	44	by	by	ADP
cblr-2926	408	45	statute	statute	PROPN
cblr-2926	408	46	,	,	PUNCT
cblr-2926	408	47	the	the	DET
cblr-2926	408	48	city	city	NOUN
cblr-2926	408	49	entered	enter	VERB
cblr-2926	408	50	into	into	ADP
cblr-2926	408	51	an	an	DET
cblr-2926	408	52	agreement	agreement	NOUN
cblr-2926	408	53	with	with	ADP
cblr-2926	408	54	new	new	PROPN
cblr-2926	408	55	york	york	PROPN
cblr-2926	408	56	state	state	PROPN
cblr-2926	408	57	to	to	PART
cblr-2926	408	58	receive	receive	VERB
cblr-2926	408	59	copies	copy	NOUN
cblr-2926	408	60	of	of	ADP
cblr-2926	408	61	the	the	DET
cblr-2926	408	62	reports.9	reports.9	PROPN
cblr-2926	408	63	2	2	NUM
cblr-2926	408	64	in	in	ADP
cblr-2926	408	65	hemi	hemi	PROPN
cblr-2926	408	66	group	group	PROPN
cblr-2926	408	67	v.	v.	ADP
cblr-2926	408	68	city	city	PROPN
cblr-2926	408	69	of	of	ADP
cblr-2926	408	70	new	new	PROPN
cblr-2926	408	71	york	york	PROPN
cblr-2926	408	72	,	,	PUNCT
cblr-2926	408	73	the	the	DET
cblr-2926	408	74	city	city	NOUN
cblr-2926	408	75	tried	try	VERB
cblr-2926	408	76	to	to	PART
cblr-2926	408	77	sue	sue	VERB
cblr-2926	408	78	internet	internet	NOUN
cblr-2926	408	79	retailers	retailer	NOUN
cblr-2926	408	80	who	who	PRON
cblr-2926	408	81	failed	fail	VERB
cblr-2926	408	82	to	to	PART
cblr-2926	408	83	file	file	VERB
cblr-2926	408	84	reports	report	NOUN
cblr-2926	408	85	under	under	ADP
cblr-2926	408	86	the	the	DET
cblr-2926	408	87	theory	theory	NOUN
cblr-2926	408	88	that	that	SCONJ
cblr-2926	408	89	they	they	PRON
cblr-2926	408	90	had	have	AUX
cblr-2926	408	91	caused	cause	VERB
cblr-2926	408	92	city	city	NOUN
cblr-2926	408	93	tax	tax	NOUN
cblr-2926	408	94	losses	loss	NOUN
cblr-2926	408	95	.	.	PUNCT
cblr-2926	408	96	"	"	PUNCT
cblr-2926	409	1	iii	iii	PROPN
cblr-2926	409	2	.	.	PUNCT
cblr-2926	409	3	hemi	hemi	PROPN
cblr-2926	409	4	group	group	PROPN
cblr-2926	409	5	a.	a.	NOUN
cblr-2926	409	6	background	background	NOUN
cblr-2926	409	7	in	in	ADP
cblr-2926	409	8	hemi	hemi	PROPN
cblr-2926	409	9	group	group	PROPN
cblr-2926	409	10	,	,	PUNCT
cblr-2926	409	11	the	the	DET
cblr-2926	409	12	supreme	supreme	PROPN
cblr-2926	409	13	court	court	PROPN
cblr-2926	409	14	considered	consider	VERB
cblr-2926	409	15	the	the	DET
cblr-2926	409	16	city	city	NOUN
cblr-2926	409	17	's	's	PART
cblr-2926	409	18	attempt	attempt	NOUN
cblr-2926	409	19	to	to	PART
cblr-2926	409	20	bring	bring	VERB
cblr-2926	409	21	civil	civil	ADJ
cblr-2926	409	22	rico	rico	PROPN
cblr-2926	409	23	claims	claim	VERB
cblr-2926	409	24	against	against	ADP
cblr-2926	409	25	several	several	ADJ
cblr-2926	409	26	out	out	NOUN
cblr-2926	409	27	-	-	PUNCT
cblr-2926	409	28	ofstate	ofstate	NOUN
cblr-2926	409	29	on	on	ADP
cblr-2926	409	30	-	-	PUNCT
cblr-2926	409	31	line	line	NOUN
cblr-2926	409	32	retailers	retailer	NOUN
cblr-2926	409	33	that	that	PRON
cblr-2926	409	34	did	do	AUX
cblr-2926	409	35	not	not	PART
cblr-2926	409	36	file	file	VERB
cblr-2926	409	37	jenkins	jenkins	PROPN
cblr-2926	409	38	act	act	PROPN
cblr-2926	409	39	reports	report	NOUN
cblr-2926	409	40	.	.	PUNCT
cblr-2926	410	1	long	long	ADJ
cblr-2926	410	2	island	island	NOUN
cblr-2926	410	3	reservation	reservation	NOUN
cblr-2926	410	4	for	for	ADP
cblr-2926	410	5	violation	violation	NOUN
cblr-2926	410	6	of	of	ADP
cblr-2926	410	7	ccta	ccta	ADJ
cblr-2926	410	8	)	)	PUNCT
cblr-2926	410	9	,	,	PUNCT
cblr-2926	410	10	certifying	certify	VERB
cblr-2926	410	11	questions	question	NOUN
cblr-2926	410	12	to	to	ADP
cblr-2926	410	13	nos	nos	PROPN
cblr-2926	410	14	.	.	PROPN
cblr-2926	410	15	09	09	NUM
cblr-2926	410	16	-	-	PUNCT
cblr-2926	410	17	3942	3942	NUM
cblr-2926	410	18	-	-	PUNCT
cblr-2926	410	19	cv	cv	PROPN
cblr-2926	410	20	(	(	PUNCT
cblr-2926	410	21	l	l	NOUN
cblr-2926	410	22	)	)	PUNCT
cblr-2926	410	23	,	,	PUNCT
cblr-2926	410	24	09	09	NUM
cblr-2926	410	25	-	-	SYM
cblr-2926	410	26	3997	3997	NUM
cblr-2926	410	27	-	-	PUNCT
cblr-2926	410	28	cv	cv	PROPN
cblr-2926	410	29	(	(	PUNCT
cblr-2926	410	30	con	con	PROPN
cblr-2926	410	31	)	)	PUNCT
cblr-2926	410	32	,	,	PUNCT
cblr-2926	410	33	2010	2010	NUM
cblr-2926	410	34	wl	wl	SYM
cblr-2926	410	35	724707	724707	NUM
cblr-2926	410	36	(	(	PUNCT
cblr-2926	410	37	2d	2d	NUM
cblr-2926	410	38	cir	cir	NOUN
cblr-2926	410	39	.	.	PUNCT
cblr-2926	411	1	mar	mar	PROPN
cblr-2926	411	2	.	.	PROPN
cblr-2926	411	3	4	4	NUM
cblr-2926	411	4	,	,	PUNCT
cblr-2926	411	5	2010	2010	NUM
cblr-2926	411	6	)	)	PUNCT
cblr-2926	411	7	(	(	PUNCT
cblr-2926	411	8	certifying	certify	VERB
cblr-2926	411	9	questions	question	NOUN
cblr-2926	411	10	to	to	ADP
cblr-2926	411	11	new	new	PROPN
cblr-2926	411	12	york	york	PROPN
cblr-2926	411	13	court	court	PROPN
cblr-2926	411	14	of	of	ADP
cblr-2926	411	15	appeals	appeal	NOUN
cblr-2926	411	16	whether	whether	SCONJ
cblr-2926	411	17	new	new	PROPN
cblr-2926	411	18	york	york	PROPN
cblr-2926	411	19	tax	tax	NOUN
cblr-2926	411	20	law	law	NOUN
cblr-2926	411	21	in	in	ADP
cblr-2926	411	22	fact	fact	NOUN
cblr-2926	411	23	imposes	impose	VERB
cblr-2926	411	24	tax	tax	NOUN
cblr-2926	411	25	on	on	ADP
cblr-2926	411	26	on	on	ADP
cblr-2926	411	27	-	-	PUNCT
cblr-2926	411	28	reservation	reservation	NOUN
cblr-2926	411	29	sales	sale	NOUN
cblr-2926	411	30	when	when	SCONJ
cblr-2926	411	31	some	some	PRON
cblr-2926	411	32	of	of	ADP
cblr-2926	411	33	the	the	DET
cblr-2926	411	34	cigarettes	cigarette	NOUN
cblr-2926	411	35	might	might	AUX
cblr-2926	411	36	be	be	AUX
cblr-2926	411	37	sold	sell	VERB
cblr-2926	411	38	to	to	ADP
cblr-2926	411	39	individuals	individual	NOUN
cblr-2926	411	40	other	other	ADJ
cblr-2926	411	41	than	than	ADP
cblr-2926	411	42	members	member	NOUN
cblr-2926	411	43	of	of	ADP
cblr-2926	411	44	the	the	DET
cblr-2926	411	45	reservation	reservation	NOUN
cblr-2926	411	46	's	's	PART
cblr-2926	411	47	nation	nation	NOUN
cblr-2926	411	48	or	or	CCONJ
cblr-2926	411	49	tribe	tribe	NOUN
cblr-2926	411	50	)	)	PUNCT
cblr-2926	411	51	;	;	PUNCT
cblr-2926	411	52	matthew	matthew	PROPN
cblr-2926	411	53	myers	myers	PROPN
cblr-2926	411	54	,	,	PUNCT
cblr-2926	411	55	campaign	campaign	NOUN
cblr-2926	411	56	for	for	ADP
cblr-2926	411	57	tobaccofree	tobaccofree	NUM
cblr-2926	411	58	kids	kid	NOUN
cblr-2926	411	59	,	,	PUNCT
cblr-2926	411	60	federal	federal	ADJ
cblr-2926	411	61	court	court	NOUN
cblr-2926	411	62	orders	order	VERB
cblr-2926	411	63	long	long	ADJ
cblr-2926	411	64	island	island	NOUN
cblr-2926	411	65	,	,	PUNCT
cblr-2926	411	66	n.y	n.y	PROPN
cblr-2926	411	67	.	.	PROPN
cblr-2926	411	68	tribal	tribal	ADJ
cblr-2926	411	69	smoke	smoke	NOUN
cblr-2926	411	70	shops	shop	NOUN
cblr-2926	411	71	to	to	PART
cblr-2926	411	72	stop	stop	VERB
cblr-2926	411	73	selling	sell	VERB
cblr-2926	411	74	untaxed	untaxed	ADJ
cblr-2926	411	75	cigarettes	cigarette	NOUN
cblr-2926	411	76	to	to	ADP
cblr-2926	411	77	general	general	ADJ
cblr-2926	411	78	public	public	NOUN
cblr-2926	411	79	,	,	PUNCT
cblr-2926	411	80	aug	aug	PROPN
cblr-2926	411	81	.	.	PROPN
cblr-2926	411	82	27	27	NUM
cblr-2926	411	83	,	,	PUNCT
cblr-2926	411	84	2009	2009	NUM
cblr-2926	411	85	,	,	PUNCT
cblr-2926	411	86	http://www.prnewswire.com/news-releases/federal-court-orders-longisland-ny-tribal-smoke-shops-to-stop-selling-untaxed-cigarettes-to-generalpublic-62086732.html	http://www.prnewswire.com/news-releases/federal-court-orders-longisland-ny-tribal-smoke-shops-to-stop-selling-untaxed-cigarettes-to-generalpublic-62086732.html	PROPN
cblr-2926	411	87	(	(	PUNCT
cblr-2926	411	88	noting	note	VERB
cblr-2926	411	89	that	that	SCONJ
cblr-2926	411	90	new	new	PROPN
cblr-2926	411	91	york	york	PROPN
cblr-2926	411	92	's	's	PART
cblr-2926	411	93	successful	successful	ADJ
cblr-2926	411	94	attempt	attempt	NOUN
cblr-2926	411	95	to	to	PART
cblr-2926	411	96	obtain	obtain	VERB
cblr-2926	411	97	an	an	DET
cblr-2926	411	98	injunction	injunction	NOUN
cblr-2926	411	99	is	be	AUX
cblr-2926	411	100	the	the	DET
cblr-2926	411	101	first	first	ADJ
cblr-2926	411	102	of	of	ADP
cblr-2926	411	103	its	its	PRON
cblr-2926	411	104	kind	kind	NOUN
cblr-2926	411	105	)	)	PUNCT
cblr-2926	411	106	.	.	PUNCT
cblr-2926	412	1	but	but	CCONJ
cblr-2926	412	2	note	note	VERB
cblr-2926	412	3	that	that	SCONJ
cblr-2926	412	4	the	the	DET
cblr-2926	412	5	city	city	NOUN
cblr-2926	412	6	has	have	AUX
cblr-2926	412	7	accused	accuse	VERB
cblr-2926	412	8	the	the	DET
cblr-2926	412	9	retailers	retailer	NOUN
cblr-2926	412	10	of	of	ADP
cblr-2926	412	11	continuing	continue	VERB
cblr-2926	412	12	to	to	PART
cblr-2926	412	13	sell	sell	VERB
cblr-2926	412	14	in	in	ADP
cblr-2926	412	15	violation	violation	NOUN
cblr-2926	412	16	of	of	ADP
cblr-2926	412	17	the	the	DET
cblr-2926	412	18	injunction	injunction	NOUN
cblr-2926	412	19	.	.	PUNCT
cblr-2926	413	1	city	city	NOUN
cblr-2926	413	2	:	:	PUNCT
cblr-2926	413	3	indian	indian	ADJ
cblr-2926	413	4	reservation	reservation	NOUN
cblr-2926	413	5	cigarettes	cigarette	NOUN
cblr-2926	413	6	still	still	ADV
cblr-2926	413	7	sold	sell	VERB
cblr-2926	413	8	untaxed	untaxe	VERB
cblr-2926	413	9	,	,	PUNCT
cblr-2926	413	10	crain	crain	NOUN
cblr-2926	413	11	's	's	PART
cblr-2926	413	12	n.y	n.y	PROPN
cblr-2926	413	13	.	.	PROPN
cblr-2926	413	14	bus	bus	PROPN
cblr-2926	413	15	.	.	PUNCT
cblr-2926	413	16	,	,	PUNCT
cblr-2926	413	17	dec	dec	PROPN
cblr-2926	413	18	.	.	PROPN
cblr-2926	413	19	10	10	NUM
cblr-2926	413	20	,	,	PUNCT
cblr-2926	413	21	2009	2009	NUM
cblr-2926	413	22	,	,	PUNCT
cblr-2926	413	23	available	available	ADJ
cblr-2926	413	24	at	at	ADP
cblr-2926	413	25	http://www.crainsnewyork.com/article/2009121	http://www.crainsnewyork.com/article/2009121	ADJ
cblr-2926	413	26	o	o	NOUN
cblr-2926	413	27	/	/	SYM
cblr-2926	413	28	free/912109987	free/912109987	NOUN
cblr-2926	413	29	.	.	PUNCT
cblr-2926	414	1	91	91	NUM
cblr-2926	414	2	see	see	VERB
cblr-2926	414	3	supra	supra	PROPN
cblr-2926	414	4	note	note	PROPN
cblr-2926	414	5	90	90	NUM
cblr-2926	414	6	(	(	PUNCT
cblr-2926	414	7	providing	provide	VERB
cblr-2926	414	8	examples	example	NOUN
cblr-2926	414	9	of	of	ADP
cblr-2926	414	10	new	new	PROPN
cblr-2926	414	11	york	york	PROPN
cblr-2926	414	12	city	city	PROPN
cblr-2926	414	13	suits	suit	NOUN
cblr-2926	414	14	)	)	PUNCT
cblr-2926	414	15	.	.	PUNCT
cblr-2926	415	1	92	92	NUM
cblr-2926	415	2	city	city	NOUN
cblr-2926	415	3	of	of	ADP
cblr-2926	415	4	new	new	PROPN
cblr-2926	415	5	york	york	PROPN
cblr-2926	415	6	v.	v.	ADP
cblr-2926	415	7	smoke-spirits.com	smoke-spirits.com	PROPN
cblr-2926	415	8	,	,	PUNCT
cblr-2926	415	9	541	541	NUM
cblr-2926	415	10	f.3d	f.3d	NUM
cblr-2926	415	11	425	425	NUM
cblr-2926	415	12	,	,	PUNCT
cblr-2926	415	13	433	433	NUM
cblr-2926	415	14	(	(	PUNCT
cblr-2926	415	15	2d	2d	NUM
cblr-2926	415	16	cir	cir	NOUN
cblr-2926	415	17	.	.	PROPN
cblr-2926	415	18	2008	2008	NUM
cblr-2926	415	19	)	)	PUNCT
cblr-2926	415	20	,	,	PUNCT
cblr-2926	415	21	rev'd	rev'd	ADJ
cblr-2926	415	22	sub	sub	NOUN
cblr-2926	415	23	nom	nom	PROPN
cblr-2926	415	24	.	.	PROPN
cblr-2926	415	25	hemi	hemi	PROPN
cblr-2926	415	26	group	group	PROPN
cblr-2926	415	27	v.	v.	ADP
cblr-2926	415	28	city	city	PROPN
cblr-2926	415	29	of	of	ADP
cblr-2926	415	30	new	new	PROPN
cblr-2926	415	31	york	york	PROPN
cblr-2926	415	32	,	,	PUNCT
cblr-2926	415	33	130	130	NUM
cblr-2926	415	34	s.	s.	PROPN
cblr-2926	415	35	ct	ct	PROPN
cblr-2926	415	36	.	.	PROPN
cblr-2926	415	37	983	983	NUM
cblr-2926	415	38	(	(	PUNCT
cblr-2926	415	39	2010	2010	NUM
cblr-2926	415	40	)	)	PUNCT
cblr-2926	415	41	.	.	PUNCT
cblr-2926	416	1	9	9	NUM
cblr-2926	416	2	i	i	PRON
cblr-2926	416	3	d.	d.	PROPN
cblr-2926	416	4	at	at	ADP
cblr-2926	416	5	425	425	NUM
cblr-2926	416	6	.	.	PUNCT
cblr-2926	416	7	552	552	NUM
cblr-2926	417	1	[	[	X
cblr-2926	417	2	vol	vol	NOUN
cblr-2926	417	3	.	.	PUNCT
cblr-2926	418	1	2010	2010	NUM
cblr-2926	418	2	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	418	3	hemi	hemi	PROPN
cblr-2926	418	4	group	group	PROPN
cblr-2926	418	5	rico	rico	PROPN
cblr-2926	418	6	authorizes	authorize	VERB
cblr-2926	418	7	a	a	DET
cblr-2926	418	8	federal	federal	ADJ
cblr-2926	418	9	cause	cause	NOUN
cblr-2926	418	10	of	of	ADP
cblr-2926	418	11	action	action	NOUN
cblr-2926	418	12	for	for	ADP
cblr-2926	418	13	treble	treble	ADJ
cblr-2926	418	14	damages	damage	NOUN
cblr-2926	418	15	by	by	ADP
cblr-2926	418	16	those	those	PRON
cblr-2926	418	17	showing	show	VERB
cblr-2926	418	18	(	(	PUNCT
cblr-2926	418	19	1	1	NUM
cblr-2926	418	20	)	)	PUNCT
cblr-2926	418	21	defendant	defendant	NOUN
cblr-2926	418	22	's	's	PART
cblr-2926	418	23	violation	violation	NOUN
cblr-2926	418	24	of	of	ADP
cblr-2926	418	25	rico	rico	PROPN
cblr-2926	418	26	,	,	PUNCT
cblr-2926	418	27	and	and	CCONJ
cblr-2926	418	28	(	(	PUNCT
cblr-2926	418	29	2	2	X
cblr-2926	418	30	)	)	PUNCT
cblr-2926	418	31	an	an	DET
cblr-2926	418	32	injury	injury	NOUN
cblr-2926	418	33	to	to	ADP
cblr-2926	418	34	their	their	PRON
cblr-2926	418	35	business	business	NOUN
cblr-2926	418	36	or	or	CCONJ
cblr-2926	418	37	property	property	NOUN
cblr-2926	418	38	(	(	PUNCT
cblr-2926	418	39	3	3	X
cblr-2926	418	40	)	)	PUNCT
cblr-2926	418	41	proximately	proximately	ADV
cblr-2926	418	42	caused	cause	VERB
cblr-2926	418	43	by	by	ADP
cblr-2926	418	44	the	the	DET
cblr-2926	418	45	defendant	defendant	NOUN
cblr-2926	418	46	's	's	PART
cblr-2926	418	47	violation	violation	NOUN
cblr-2926	418	48	.	.	PUNCT
cblr-2926	419	1	the	the	DET
cblr-2926	419	2	city	city	NOUN
cblr-2926	419	3	alleged	allege	VERB
cblr-2926	419	4	violation	violation	NOUN
cblr-2926	419	5	of	of	ADP
cblr-2926	419	6	rico	rico	PROPN
cblr-2926	419	7	through	through	ADP
cblr-2926	419	8	§	§	PROPN
cblr-2926	419	9	1962(c	1962(c	NOUN
cblr-2926	419	10	)	)	PUNCT
cblr-2926	419	11	,	,	PUNCT
cblr-2926	419	12	which	which	PRON
cblr-2926	419	13	required	require	VERB
cblr-2926	419	14	the	the	DET
cblr-2926	419	15	city	city	NOUN
cblr-2926	419	16	to	to	PART
cblr-2926	419	17	prove	prove	VERB
cblr-2926	419	18	the	the	DET
cblr-2926	419	19	defendant	defendant	NOUN
cblr-2926	419	20	's	's	PART
cblr-2926	419	21	"	"	PUNCT
cblr-2926	419	22	(	(	PUNCT
cblr-2926	419	23	1	1	NUM
cblr-2926	419	24	)	)	PUNCT
cblr-2926	419	25	conduct	conduct	NOUN
cblr-2926	419	26	(	(	PUNCT
cblr-2926	419	27	2	2	NUM
cblr-2926	419	28	)	)	PUNCT
cblr-2926	419	29	of	of	ADP
cblr-2926	419	30	an	an	DET
cblr-2926	419	31	enterprise	enterprise	NOUN
cblr-2926	419	32	(	(	PUNCT
cblr-2926	419	33	3	3	NUM
cblr-2926	419	34	)	)	PUNCT
cblr-2926	419	35	through	through	ADP
cblr-2926	419	36	a	a	DET
cblr-2926	419	37	pattern	pattern	NOUN
cblr-2926	419	38	(	(	PUNCT
cblr-2926	419	39	4	4	NUM
cblr-2926	419	40	)	)	PUNCT
cblr-2926	419	41	of	of	ADP
cblr-2926	419	42	racketeering	racketeering	NOUN
cblr-2926	419	43	activity	activity	NOUN
cblr-2926	419	44	.	.	PUNCT
cblr-2926	420	1	"95	"95	VERB
cblr-2926	420	2	a	a	DET
cblr-2926	420	3	pattern	pattern	NOUN
cblr-2926	420	4	of	of	ADP
cblr-2926	420	5	racketeering	racketeering	NOUN
cblr-2926	420	6	activity	activity	NOUN
cblr-2926	420	7	is	be	AUX
cblr-2926	420	8	defined	define	VERB
cblr-2926	420	9	as	as	ADP
cblr-2926	420	10	consisting	consist	VERB
cblr-2926	420	11	of	of	ADP
cblr-2926	420	12	at	at	ADV
cblr-2926	420	13	least	least	ADV
cblr-2926	420	14	two	two	NUM
cblr-2926	420	15	enumerated	enumerate	VERB
cblr-2926	420	16	predicate	predicate	NOUN
cblr-2926	420	17	crimes	crime	NOUN
cblr-2926	420	18	.	.	PUNCT
cblr-2926	420	19	"	"	PUNCT
cblr-2926	421	1	mail	mail	NOUN
cblr-2926	421	2	fraud	fraud	NOUN
cblr-2926	421	3	is	be	AUX
cblr-2926	421	4	among	among	ADP
cblr-2926	421	5	the	the	DET
cblr-2926	421	6	predicate	predicate	NOUN
cblr-2926	421	7	crimes	crime	NOUN
cblr-2926	421	8	enumerated	enumerate	VERB
cblr-2926	421	9	.	.	PUNCT
cblr-2926	421	10	"	"	PUNCT
cblr-2926	422	1	the	the	DET
cblr-2926	422	2	city	city	NOUN
cblr-2926	422	3	sued	sue	VERB
cblr-2926	422	4	the	the	DET
cblr-2926	422	5	retailers	retailer	NOUN
cblr-2926	422	6	under	under	ADP
cblr-2926	422	7	several	several	ADJ
cblr-2926	422	8	theories	theory	NOUN
cblr-2926	422	9	:	:	PUNCT
cblr-2926	422	10	civil	civil	ADJ
cblr-2926	422	11	rico	rico	PROPN
cblr-2926	422	12	,	,	PUNCT
cblr-2926	422	13	common	common	ADJ
cblr-2926	422	14	law	law	NOUN
cblr-2926	422	15	fraud	fraud	NOUN
cblr-2926	422	16	,	,	PUNCT
cblr-2926	422	17	common	common	ADJ
cblr-2926	422	18	law	law	NOUN
cblr-2926	422	19	public	public	ADJ
cblr-2926	422	20	nuisance	nuisance	NOUN
cblr-2926	422	21	,	,	PUNCT
cblr-2926	422	22	and	and	CCONJ
cblr-2926	422	23	violation	violation	NOUN
cblr-2926	422	24	of	of	ADP
cblr-2926	422	25	new	new	PROPN
cblr-2926	422	26	york	york	PROPN
cblr-2926	422	27	's	's	PART
cblr-2926	422	28	consumer	consumer	NOUN
cblr-2926	422	29	protection	protection	NOUN
cblr-2926	422	30	statute.9	statute.9	NOUN
cblr-2926	422	31	"	"	PUNCT
cblr-2926	422	32	the	the	DET
cblr-2926	422	33	district	district	NOUN
cblr-2926	422	34	court	court	NOUN
cblr-2926	422	35	consolidated	consolidate	VERB
cblr-2926	422	36	the	the	DET
cblr-2926	422	37	suits	suit	NOUN
cblr-2926	422	38	and	and	CCONJ
cblr-2926	422	39	then	then	ADV
cblr-2926	422	40	dismissed	dismiss	VERB
cblr-2926	422	41	all	all	DET
cblr-2926	422	42	claims.99	claims.99	NOUN
cblr-2926	422	43	with	with	ADP
cblr-2926	422	44	respect	respect	NOUN
cblr-2926	422	45	to	to	ADP
cblr-2926	422	46	the	the	DET
cblr-2926	422	47	state	state	NOUN
cblr-2926	422	48	law	law	NOUN
cblr-2926	422	49	claims	claim	VERB
cblr-2926	422	50	,	,	PUNCT
cblr-2926	422	51	the	the	DET
cblr-2926	422	52	second	second	ADJ
cblr-2926	422	53	circuit	circuit	NOUN
cblr-2926	422	54	approved	approve	VERB
cblr-2926	422	55	the	the	DET
cblr-2926	422	56	dismissal	dismissal	NOUN
cblr-2926	422	57	of	of	ADP
cblr-2926	422	58	the	the	DET
cblr-2926	422	59	common	common	ADJ
cblr-2926	422	60	law	law	NOUN
cblr-2926	422	61	fraud	fraud	NOUN
cblr-2926	422	62	claims	claim	NOUN
cblr-2926	422	63	but	but	CCONJ
cblr-2926	422	64	certified	certify	VERB
cblr-2926	422	65	the	the	DET
cblr-2926	422	66	remaining	remain	VERB
cblr-2926	422	67	state	state	NOUN
cblr-2926	422	68	law	law	NOUN
cblr-2926	422	69	claims	claim	VERB
cblr-2926	422	70	to	to	ADP
cblr-2926	422	71	the	the	DET
cblr-2926	422	72	new	new	PROPN
cblr-2926	422	73	york	york	PROPN
cblr-2926	422	74	court	court	PROPN
cblr-2926	422	75	of	of	ADP
cblr-2926	422	76	appeals	appeal	NOUN
cblr-2926	422	77	,	,	PUNCT
cblr-2926	422	78	00	00	NUM
cblr-2926	422	79	which	which	PRON
cblr-2926	422	80	held	hold	VERB
cblr-2926	422	81	that	that	SCONJ
cblr-2926	422	82	the	the	DET
cblr-2926	422	83	claims	claim	NOUN
cblr-2926	422	84	could	could	AUX
cblr-2926	422	85	not	not	PART
cblr-2926	422	86	proceed.o'0	proceed.o'0	VERB
cblr-2926	422	87	with	with	ADP
cblr-2926	422	88	respect	respect	NOUN
cblr-2926	422	89	to	to	ADP
cblr-2926	422	90	the	the	DET
cblr-2926	422	91	civil	civil	PROPN
cblr-2926	422	92	rico	rico	PROPN
cblr-2926	422	93	claims	claim	VERB
cblr-2926	422	94	,	,	PUNCT
cblr-2926	422	95	the	the	DET
cblr-2926	422	96	second	second	ADJ
cblr-2926	422	97	circuit	circuit	NOUN
cblr-2926	422	98	reversed	reverse	VERB
cblr-2926	422	99	the	the	DET
cblr-2926	422	100	dismissal	dismissal	NOUN
cblr-2926	422	101	in	in	ADP
cblr-2926	422	102	part	part	NOUN
cblr-2926	422	103	,	,	PUNCT
cblr-2926	422	104	allowing	allow	VERB
cblr-2926	422	105	the	the	DET
cblr-2926	422	106	city	city	NOUN
cblr-2926	422	107	's	's	PART
cblr-2926	422	108	suit	suit	NOUN
cblr-2926	422	109	to	to	PART
cblr-2926	422	110	proceed	proceed	VERB
cblr-2926	422	111	.	.	PUNCT
cblr-2926	423	1	however	however	ADV
cblr-2926	423	2	,	,	PUNCT
cblr-2926	423	3	defendant	defendant	PROPN
cblr-2926	423	4	hemi	hemi	PROPN
cblr-2926	423	5	group	group	PROPN
cblr-2926	423	6	obtained	obtain	VERB
cblr-2926	423	7	certiorari	certiorari	NOUN
cblr-2926	423	8	,	,	PUNCT
cblr-2926	423	9	and	and	CCONJ
cblr-2926	423	10	the	the	DET
cblr-2926	423	11	supreme	supreme	PROPN
cblr-2926	423	12	court	court	PROPN
cblr-2926	423	13	reversed	reverse	VERB
cblr-2926	423	14	,	,	PUNCT
cblr-2926	423	15	holding	hold	VERB
cblr-2926	423	16	the	the	DET
cblr-2926	423	17	rico	rico	PROPN
cblr-2926	423	18	claims	claim	NOUN
cblr-2926	423	19	were	be	AUX
cblr-2926	423	20	barred	bar	VERB
cblr-2926	423	21	.	.	PUNCT
cblr-2926	424	1	'02	'02	NUM
cblr-2926	424	2	the	the	DET
cblr-2926	424	3	city	city	NOUN
cblr-2926	424	4	had	have	AUX
cblr-2926	424	5	alleged	allege	VERB
cblr-2926	424	6	that	that	SCONJ
cblr-2926	424	7	defendants	defendant	NOUN
cblr-2926	424	8	'	'	PART
cblr-2926	424	9	facilitation	facilitation	NOUN
cblr-2926	424	10	of	of	ADP
cblr-2926	424	11	evasion	evasion	NOUN
cblr-2926	424	12	of	of	ADP
cblr-2926	424	13	tobacco	tobacco	NOUN
cblr-2926	424	14	taxes	taxis	NOUN
cblr-2926	424	15	constituted	constitute	VERB
cblr-2926	424	16	a	a	DET
cblr-2926	424	17	pattern	pattern	NOUN
cblr-2926	424	18	of	of	ADP
cblr-2926	424	19	racketeering	racketeering	NOUN
cblr-2926	424	20	"	"	PUNCT
cblr-2926	424	21	i	i	PRON
cblr-2926	424	22	d.	d.	PROPN
cblr-2926	424	23	at	at	ADP
cblr-2926	424	24	440	440	NUM
cblr-2926	424	25	n.19	n.19	NOUN
cblr-2926	424	26	;	;	PUNCT
cblr-2926	424	27	see	see	VERB
cblr-2926	424	28	also	also	ADV
cblr-2926	424	29	18	18	NUM
cblr-2926	424	30	u.s.c	u.s.c	ADJ
cblr-2926	424	31	.	.	PUNCT
cblr-2926	425	1	§	§	PROPN
cblr-2926	425	2	1964(c	1964(c	PROPN
cblr-2926	425	3	)	)	PUNCT
cblr-2926	425	4	(	(	PUNCT
cblr-2926	425	5	civil	civil	ADJ
cblr-2926	425	6	rico	rico	PROPN
cblr-2926	425	7	provision	provision	NOUN
cblr-2926	425	8	)	)	PUNCT
cblr-2926	425	9	.	.	PUNCT
cblr-2926	426	1	smoke-spirits.com	smoke-spirits.com	X
cblr-2926	426	2	,	,	PUNCT
cblr-2926	426	3	541	541	NUM
cblr-2926	426	4	f.3d	f.3d	NUM
cblr-2926	426	5	at	at	ADP
cblr-2926	426	6	439	439	NUM
cblr-2926	426	7	(	(	PUNCT
cblr-2926	426	8	quoting	quote	VERB
cblr-2926	426	9	sedima	sedima	PROPN
cblr-2926	426	10	,	,	PUNCT
cblr-2926	426	11	s.p.r.l	s.p.r.l	PROPN
cblr-2926	426	12	.	.	PROPN
cblr-2926	427	1	v.	v.	PROPN
cblr-2926	427	2	imrex	imrex	PROPN
cblr-2926	427	3	co.	co.	PROPN
cblr-2926	427	4	,	,	PUNCT
cblr-2926	428	1	473	473	NUM
cblr-2926	428	2	u.s	u.s	PROPN
cblr-2926	428	3	.	.	PROPN
cblr-2926	428	4	479	479	NUM
cblr-2926	428	5	,	,	PUNCT
cblr-2926	428	6	496	496	NUM
cblr-2926	428	7	(	(	PUNCT
cblr-2926	428	8	1985	1985	NUM
cblr-2926	428	9	)	)	PUNCT
cblr-2926	428	10	)	)	PUNCT
cblr-2926	428	11	.	.	PUNCT
cblr-2926	429	1	96	96	NUM
cblr-2926	429	2	18	18	NUM
cblr-2926	429	3	u.s.c	u.s.c	NOUN
cblr-2926	429	4	.	.	PUNCT
cblr-2926	430	1	§	§	PROPN
cblr-2926	430	2	1961(5	1961(5	NUM
cblr-2926	430	3	)	)	PUNCT
cblr-2926	430	4	.	.	PUNCT
cblr-2926	431	1	9	9	NUM
cblr-2926	431	2	18	18	NUM
cblr-2926	431	3	u.s.c	u.s.c	NOUN
cblr-2926	431	4	.	.	PUNCT
cblr-2926	432	1	§	§	PROPN
cblr-2926	432	2	1961(1	1961(1	NUM
cblr-2926	432	3	)	)	PUNCT
cblr-2926	432	4	.	.	PUNCT
cblr-2926	433	1	wire	wire	NOUN
cblr-2926	433	2	fraud	fraud	NOUN
cblr-2926	433	3	and	and	CCONJ
cblr-2926	433	4	violations	violation	NOUN
cblr-2926	433	5	of	of	ADP
cblr-2926	433	6	the	the	DET
cblr-2926	433	7	ccta	ccta	PROPN
cblr-2926	433	8	are	be	AUX
cblr-2926	433	9	also	also	ADV
cblr-2926	433	10	rico	rico	PROPN
cblr-2926	433	11	predicates	predicate	NOUN
cblr-2926	433	12	.	.	PUNCT
cblr-2926	434	1	98	98	NUM
cblr-2926	434	2	smoke-spirits.com	smoke-spirits.com	NUM
cblr-2926	434	3	,	,	PUNCT
cblr-2926	434	4	541	541	NUM
cblr-2926	434	5	f.3d	f.3d	NUM
cblr-2926	434	6	at	at	ADP
cblr-2926	434	7	432	432	NUM
cblr-2926	434	8	.	.	PUNCT
cblr-2926	435	1	the	the	DET
cblr-2926	435	2	consumer	consumer	NOUN
cblr-2926	435	3	protection	protection	NOUN
cblr-2926	435	4	claims	claim	NOUN
cblr-2926	435	5	were	be	AUX
cblr-2926	435	6	under	under	ADP
cblr-2926	435	7	n.y	n.y	PROPN
cblr-2926	435	8	.	.	PUNCT
cblr-2926	435	9	gen	gen	PROPN
cblr-2926	435	10	.	.	PROPN
cblr-2926	435	11	bus	bus	PROPN
cblr-2926	435	12	.	.	PUNCT
cblr-2926	436	1	§	§	PROPN
cblr-2926	436	2	349	349	NUM
cblr-2926	436	3	,	,	PUNCT
cblr-2926	436	4	which	which	PRON
cblr-2926	436	5	covers	cover	VERB
cblr-2926	436	6	deceptive	deceptive	ADJ
cblr-2926	436	7	acts	act	NOUN
cblr-2926	436	8	and	and	CCONJ
cblr-2926	436	9	practices	practice	NOUN
cblr-2926	436	10	.	.	PUNCT
cblr-2926	437	1	i	i	PRON
cblr-2926	437	2	d.	d.	PROPN
cblr-2926	437	3	*	*	PUNCT
cblr-2926	437	4	petition	petition	NOUN
cblr-2926	437	5	for	for	ADP
cblr-2926	437	6	writ	writ	NOUN
cblr-2926	437	7	of	of	ADP
cblr-2926	437	8	certiorari	certiorari	NOUN
cblr-2926	437	9	at	at	ADP
cblr-2926	437	10	*	*	PROPN
cblr-2926	437	11	2	2	NUM
cblr-2926	437	12	-	-	SYM
cblr-2926	437	13	3	3	NUM
cblr-2926	437	14	,	,	PUNCT
cblr-2926	437	15	hemi	hemi	NOUN
cblr-2926	437	16	group	group	PROPN
cblr-2926	437	17	v.	v.	ADP
cblr-2926	437	18	city	city	PROPN
cblr-2926	437	19	of	of	ADP
cblr-2926	437	20	new	new	PROPN
cblr-2926	437	21	york	york	PROPN
cblr-2926	437	22	,	,	PUNCT
cblr-2926	437	23	130	130	NUM
cblr-2926	437	24	s.	s.	PROPN
cblr-2926	437	25	ct	ct	PROPN
cblr-2926	437	26	.	.	PROPN
cblr-2926	438	1	983	983	NUM
cblr-2926	438	2	(	(	PUNCT
cblr-2926	438	3	2010	2010	NUM
cblr-2926	438	4	)	)	PUNCT
cblr-2926	438	5	(	(	PUNCT
cblr-2926	438	6	no	no	INTJ
cblr-2926	438	7	.	.	NOUN
cblr-2926	438	8	08	08	NUM
cblr-2926	438	9	-	-	SYM
cblr-2926	438	10	969	969	NUM
cblr-2926	438	11	)	)	PUNCT
cblr-2926	438	12	,	,	PUNCT
cblr-2926	438	13	2009	2009	NUM
cblr-2926	438	14	wl	wl	NOUN
cblr-2926	438	15	245090	245090	NUM
cblr-2926	438	16	.	.	PUNCT
cblr-2926	439	1	10	10	NUM
cblr-2926	439	2	i	i	PRON
cblr-2926	439	3	d.	d.	VERB
cblr-2926	439	4	at	at	ADP
cblr-2926	439	5	*	*	PROPN
cblr-2926	439	6	3	3	NUM
cblr-2926	439	7	-	-	SYM
cblr-2926	439	8	4	4	NUM
cblr-2926	439	9	.	.	X
cblr-2926	439	10	101	101	NUM
cblr-2926	439	11	city	city	NOUN
cblr-2926	439	12	of	of	ADP
cblr-2926	439	13	new	new	PROPN
cblr-2926	439	14	york	york	PROPN
cblr-2926	439	15	v.	v.	ADP
cblr-2926	439	16	smoke-spirits.com	smoke-spirits.com	PROPN
cblr-2926	439	17	,	,	PUNCT
cblr-2926	439	18	inc	inc	PROPN
cblr-2926	439	19	.	.	PROPN
cblr-2926	439	20	,	,	PUNCT
cblr-2926	439	21	911	911	NUM
cblr-2926	439	22	n.e.2d	n.e.2d	NOUN
cblr-2926	439	23	834	834	NUM
cblr-2926	439	24	,	,	PUNCT
cblr-2926	439	25	836	836	NUM
cblr-2926	439	26	(	(	PUNCT
cblr-2926	439	27	n.y	n.y	PROPN
cblr-2926	439	28	.	.	PROPN
cblr-2926	439	29	2009	2009	NUM
cblr-2926	439	30	)	)	PUNCT
cblr-2926	439	31	.	.	PUNCT
cblr-2926	440	1	102	102	NUM
cblr-2926	440	2	hemi	hemi	NOUN
cblr-2926	440	3	group	group	PROPN
cblr-2926	440	4	v.	v.	ADP
cblr-2926	440	5	city	city	PROPN
cblr-2926	440	6	of	of	ADP
cblr-2926	440	7	new	new	PROPN
cblr-2926	440	8	york	york	PROPN
cblr-2926	440	9	,	,	PUNCT
cblr-2926	440	10	130	130	NUM
cblr-2926	440	11	s.	s.	PROPN
cblr-2926	440	12	ct	ct	PROPN
cblr-2926	440	13	.	.	PROPN
cblr-2926	440	14	983	983	NUM
cblr-2926	440	15	,	,	PUNCT
cblr-2926	440	16	985	985	NUM
cblr-2926	440	17	(	(	PUNCT
cblr-2926	440	18	2010	2010	NUM
cblr-2926	440	19	)	)	PUNCT
cblr-2926	440	20	.	.	PUNCT
cblr-2926	441	1	no	no	INTJ
cblr-2926	441	2	.	.	PUNCT
cblr-2926	442	1	2:529	2:529	NUM
cblr-2926	442	2	]	]	SYM
cblr-2926	442	3	553	553	NUM
cblr-2926	442	4	activity	activity	NOUN
cblr-2926	442	5	through	through	ADP
cblr-2926	442	6	mail	mail	NOUN
cblr-2926	442	7	fraud	fraud	NOUN
cblr-2926	442	8	.	.	PUNCT
cblr-2926	442	9	'	'	PUNCT
cblr-2926	443	1	federal	federal	ADJ
cblr-2926	443	2	mail	mail	NOUN
cblr-2926	443	3	fraud	fraud	NOUN
cblr-2926	443	4	in	in	ADP
cblr-2926	443	5	this	this	DET
cblr-2926	443	6	instance	instance	NOUN
cblr-2926	443	7	constituted	constitute	VERB
cblr-2926	443	8	(	(	PUNCT
cblr-2926	443	9	1	1	X
cblr-2926	443	10	)	)	PUNCT
cblr-2926	443	11	a	a	DET
cblr-2926	443	12	scheme	scheme	NOUN
cblr-2926	443	13	to	to	PART
cblr-2926	443	14	defraud	defraud	VERB
cblr-2926	443	15	a	a	DET
cblr-2926	443	16	victim	victim	NOUN
cblr-2926	443	17	(	(	PUNCT
cblr-2926	443	18	2	2	NUM
cblr-2926	443	19	)	)	PUNCT
cblr-2926	443	20	of	of	ADP
cblr-2926	443	21	property	property	NOUN
cblr-2926	443	22	(	(	PUNCT
cblr-2926	443	23	3	3	NUM
cblr-2926	443	24	)	)	PUNCT
cblr-2926	443	25	through	through	ADP
cblr-2926	443	26	use	use	NOUN
cblr-2926	443	27	of	of	ADP
cblr-2926	443	28	the	the	DET
cblr-2926	443	29	mail.o'0	mail.o'0	NOUN
cblr-2926	443	30	the	the	DET
cblr-2926	443	31	city	city	NOUN
cblr-2926	443	32	alleged	allege	VERB
cblr-2926	443	33	that	that	SCONJ
cblr-2926	443	34	,	,	PUNCT
cblr-2926	443	35	in	in	ADP
cblr-2926	443	36	addition	addition	NOUN
cblr-2926	443	37	to	to	ADP
cblr-2926	443	38	failing	fail	VERB
cblr-2926	443	39	to	to	PART
cblr-2926	443	40	file	file	VERB
cblr-2926	443	41	jenkins	jenkins	PROPN
cblr-2926	443	42	act	act	PROPN
cblr-2926	443	43	reports	report	NOUN
cblr-2926	443	44	,	,	PUNCT
cblr-2926	443	45	each	each	PRON
cblr-2926	443	46	of	of	ADP
cblr-2926	443	47	the	the	DET
cblr-2926	443	48	defendants	defendant	NOUN
cblr-2926	443	49	failed	fail	VERB
cblr-2926	443	50	to	to	PART
cblr-2926	443	51	inform	inform	VERB
cblr-2926	443	52	customers	customer	NOUN
cblr-2926	443	53	of	of	ADP
cblr-2926	443	54	their	their	PRON
cblr-2926	443	55	obligation	obligation	NOUN
cblr-2926	443	56	to	to	PART
cblr-2926	443	57	pay	pay	VERB
cblr-2926	443	58	city	city	NOUN
cblr-2926	443	59	tax.o	tax.o	NOUN
cblr-2926	443	60	'	'	PUNCT
cblr-2926	443	61	in	in	ADP
cblr-2926	443	62	fact	fact	NOUN
cblr-2926	443	63	,	,	PUNCT
cblr-2926	443	64	one	one	NUM
cblr-2926	443	65	group	group	NOUN
cblr-2926	443	66	of	of	ADP
cblr-2926	443	67	defendants	defendant	NOUN
cblr-2926	443	68	,	,	PUNCT
cblr-2926	443	69	including	include	VERB
cblr-2926	443	70	hemi	hemi	NOUN
cblr-2926	443	71	group	group	PROPN
cblr-2926	443	72	,	,	PUNCT
cblr-2926	443	73	advertised	advertise	VERB
cblr-2926	443	74	cigarettes	cigarette	NOUN
cblr-2926	443	75	as	as	ADP
cblr-2926	443	76	tax	tax	NOUN
cblr-2926	443	77	-	-	PUNCT
cblr-2926	443	78	free	free	ADJ
cblr-2926	443	79	and	and	CCONJ
cblr-2926	443	80	represented	represent	VERB
cblr-2926	443	81	that	that	SCONJ
cblr-2926	443	82	sales	sale	NOUN
cblr-2926	443	83	data	datum	NOUN
cblr-2926	443	84	would	would	AUX
cblr-2926	443	85	be	be	AUX
cblr-2926	443	86	kept	keep	VERB
cblr-2926	443	87	private.0	private.0	NOUN
cblr-2926	443	88	6	6	NUM
cblr-2926	443	89	the	the	DET
cblr-2926	443	90	city	city	NOUN
cblr-2926	443	91	argued	argue	VERB
cblr-2926	443	92	that	that	SCONJ
cblr-2926	443	93	both	both	CCONJ
cblr-2926	443	94	the	the	DET
cblr-2926	443	95	failure	failure	NOUN
cblr-2926	443	96	to	to	PART
cblr-2926	443	97	file	file	VERB
cblr-2926	443	98	jenkins	jenkins	PROPN
cblr-2926	443	99	act	act	PROPN
cblr-2926	443	100	reports	report	NOUN
cblr-2926	443	101	and	and	CCONJ
cblr-2926	443	102	the	the	DET
cblr-2926	443	103	representations	representation	NOUN
cblr-2926	443	104	regarding	regard	VERB
cblr-2926	443	105	customer	customer	NOUN
cblr-2926	443	106	tax	tax	NOUN
cblr-2926	443	107	obligations	obligation	NOUN
cblr-2926	443	108	were	be	AUX
cblr-2926	443	109	schemes	scheme	NOUN
cblr-2926	443	110	to	to	PART
cblr-2926	443	111	defraud	defraud	VERB
cblr-2926	443	112	the	the	DET
cblr-2926	443	113	city	city	NOUN
cblr-2926	443	114	of	of	ADP
cblr-2926	443	115	tax	tax	NOUN
cblr-2926	443	116	revenues	revenue	NOUN
cblr-2926	443	117	that	that	PRON
cblr-2926	443	118	entitled	entitle	VERB
cblr-2926	443	119	it	it	PRON
cblr-2926	443	120	to	to	PART
cblr-2926	443	121	treble	treble	ADJ
cblr-2926	443	122	damages	damage	NOUN
cblr-2926	443	123	under	under	ADP
cblr-2926	443	124	rico.o	rico.o	PROPN
cblr-2926	443	125	'	'	PART
cblr-2926	443	126	the	the	DET
cblr-2926	443	127	supreme	supreme	PROPN
cblr-2926	443	128	court	court	PROPN
cblr-2926	443	129	considered	consider	VERB
cblr-2926	443	130	(	(	PUNCT
cblr-2926	443	131	1	1	X
cblr-2926	443	132	)	)	PUNCT
cblr-2926	443	133	whether	whether	SCONJ
cblr-2926	443	134	the	the	DET
cblr-2926	443	135	internet	internet	NOUN
cblr-2926	443	136	retailer	retailer	NOUN
cblr-2926	443	137	's	's	PART
cblr-2926	443	138	actions	action	NOUN
cblr-2926	443	139	were	be	AUX
cblr-2926	443	140	the	the	DET
cblr-2926	443	141	proximate	proximate	NOUN
cblr-2926	443	142	cause	cause	NOUN
cblr-2926	443	143	of	of	ADP
cblr-2926	443	144	the	the	DET
cblr-2926	443	145	injury	injury	NOUN
cblr-2926	443	146	and	and	CCONJ
cblr-2926	443	147	(	(	PUNCT
cblr-2926	443	148	2	2	X
cblr-2926	443	149	)	)	PUNCT
cblr-2926	443	150	whether	whether	SCONJ
cblr-2926	443	151	lost	lose	VERB
cblr-2926	443	152	tax	tax	NOUN
cblr-2926	443	153	revenues	revenue	NOUN
cblr-2926	443	154	qualified	qualified	ADJ
cblr-2926	443	155	as	as	ADP
cblr-2926	443	156	an	an	DET
cblr-2926	443	157	injury	injury	NOUN
cblr-2926	443	158	to	to	ADP
cblr-2926	443	159	business	business	NOUN
cblr-2926	443	160	or	or	CCONJ
cblr-2926	443	161	property	property	NOUN
cblr-2926	443	162	for	for	ADP
cblr-2926	443	163	purposes	purpose	NOUN
cblr-2926	443	164	of	of	ADP
cblr-2926	443	165	rico	rico	PROPN
cblr-2926	443	166	.	.	PUNCT
cblr-2926	444	1	1	1	X
cblr-2926	444	2	.	.	X
cblr-2926	444	3	proximate	proximate	NOUN
cblr-2926	444	4	cause	cause	NOUN
cblr-2926	444	5	with	with	ADP
cblr-2926	444	6	respect	respect	NOUN
cblr-2926	444	7	to	to	ADP
cblr-2926	444	8	the	the	DET
cblr-2926	444	9	proximate	proximate	NOUN
cblr-2926	444	10	cause	cause	NOUN
cblr-2926	444	11	issue	issue	NOUN
cblr-2926	444	12	,	,	PUNCT
cblr-2926	444	13	actionable	actionable	ADJ
cblr-2926	444	14	conduct	conduct	NOUN
cblr-2926	444	15	under	under	ADP
cblr-2926	444	16	rico	rico	PROPN
cblr-2926	444	17	must	must	AUX
cblr-2926	444	18	be	be	AUX
cblr-2926	444	19	not	not	PART
cblr-2926	444	20	only	only	ADV
cblr-2926	444	21	the	the	DET
cblr-2926	444	22	cause	cause	NOUN
cblr-2926	444	23	-	-	PUNCT
cblr-2926	444	24	in	in	ADP
cblr-2926	444	25	-	-	PUNCT
cblr-2926	444	26	fact	fact	NOUN
cblr-2926	444	27	of	of	ADP
cblr-2926	444	28	the	the	DET
cblr-2926	444	29	plaintiffs	plaintiff	NOUN
cblr-2926	444	30	injury	injury	NOUN
cblr-2926	444	31	but	but	CCONJ
cblr-2926	444	32	also	also	ADV
cblr-2926	444	33	the	the	DET
cblr-2926	444	34	proximate	proximate	NOUN
cblr-2926	444	35	cause	cause	NOUN
cblr-2926	444	36	.	.	PUNCT
cblr-2926	444	37	's	's	PART
cblr-2926	444	38	proximate	proximate	VERB
cblr-2926	444	39	10	10	NUM
cblr-2926	444	40	'	'	PART
cblr-2926	444	41	city	city	NOUN
cblr-2926	444	42	of	of	ADP
cblr-2926	444	43	new	new	PROPN
cblr-2926	444	44	york	york	PROPN
cblr-2926	444	45	v.	v.	ADP
cblr-2926	444	46	smoke-spirits.com	smoke-spirits.com	PROPN
cblr-2926	444	47	,	,	PUNCT
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cblr-2926	444	50	425	425	NUM
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cblr-2926	444	53	(	(	PUNCT
cblr-2926	444	54	2d	2d	NUM
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cblr-2926	444	60	rev'd	rev'd	ADJ
cblr-2926	444	61	sub	sub	NOUN
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cblr-2926	444	64	hemi	hemi	PROPN
cblr-2926	444	65	group	group	PROPN
cblr-2926	444	66	v.	v.	ADP
cblr-2926	444	67	city	city	PROPN
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cblr-2926	444	69	new	new	PROPN
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cblr-2926	444	71	,	,	PUNCT
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cblr-2926	444	73	s.	s.	PROPN
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cblr-2926	444	75	.	.	PROPN
cblr-2926	445	1	983	983	NUM
cblr-2926	445	2	(	(	PUNCT
cblr-2926	445	3	2010	2010	NUM
cblr-2926	445	4	)	)	PUNCT
cblr-2926	445	5	.	.	PUNCT
cblr-2926	446	1	104	104	NUM
cblr-2926	447	1	i	i	PRON
cblr-2926	447	2	d.	d.	PROPN
cblr-2926	447	3	at	at	ADP
cblr-2926	447	4	445	445	NUM
cblr-2926	447	5	;	;	PUNCT
cblr-2926	447	6	see	see	VERB
cblr-2926	447	7	also	also	ADV
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cblr-2926	447	9	u.s.c	u.s.c	ADJ
cblr-2926	447	10	.	.	PUNCT
cblr-2926	448	1	§	§	PROPN
cblr-2926	448	2	1341	1341	NUM
cblr-2926	448	3	(	(	PUNCT
cblr-2926	448	4	2008	2008	NUM
cblr-2926	448	5	)	)	PUNCT
cblr-2926	448	6	(	(	PUNCT
cblr-2926	448	7	the	the	DET
cblr-2926	448	8	federal	federal	ADJ
cblr-2926	448	9	mail	mail	NOUN
cblr-2926	448	10	fraud	fraud	NOUN
cblr-2926	448	11	statute	statute	PROPN
cblr-2926	448	12	,	,	PUNCT
cblr-2926	448	13	providing	provide	VERB
cblr-2926	448	14	that	that	SCONJ
cblr-2926	448	15	"	"	PUNCT
cblr-2926	448	16	[	[	X
cblr-2926	448	17	wihoever	wihoever	X
cblr-2926	448	18	,	,	PUNCT
cblr-2926	448	19	having	having	AUX
cblr-2926	448	20	devised	devise	VERB
cblr-2926	448	21	or	or	CCONJ
cblr-2926	448	22	intending	intend	VERB
cblr-2926	448	23	to	to	PART
cblr-2926	448	24	devise	devise	VERB
cblr-2926	448	25	any	any	DET
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cblr-2926	448	31	.	.	PUNCT
cblr-2926	448	32	.	.	PUNCT
cblr-2926	448	33	.	.	PUNCT
cblr-2926	449	1	for	for	ADP
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cblr-2926	449	3	purpose	purpose	NOUN
cblr-2926	449	4	of	of	ADP
cblr-2926	449	5	executing	execute	VERB
cblr-2926	449	6	such	such	ADJ
cblr-2926	449	7	scheme	scheme	NOUN
cblr-2926	449	8	or	or	CCONJ
cblr-2926	449	9	artifice	artifice	NOUN
cblr-2926	449	10	or	or	CCONJ
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cblr-2926	449	12	so	so	ADV
cblr-2926	449	13	to	to	PART
cblr-2926	449	14	do	do	VERB
cblr-2926	449	15	.	.	PUNCT
cblr-2926	449	16	.	.	PUNCT
cblr-2926	449	17	.	.	PUNCT
cblr-2926	450	1	deposits	deposit	NOUN
cblr-2926	450	2	or	or	CCONJ
cblr-2926	450	3	causes	cause	VERB
cblr-2926	450	4	to	to	PART
cblr-2926	450	5	be	be	AUX
cblr-2926	450	6	deposited	deposit	VERB
cblr-2926	450	7	any	any	DET
cblr-2926	450	8	matter	matter	NOUN
cblr-2926	450	9	or	or	CCONJ
cblr-2926	450	10	thing	thing	NOUN
cblr-2926	450	11	whatever	whatever	PRON
cblr-2926	450	12	to	to	PART
cblr-2926	450	13	be	be	AUX
cblr-2926	450	14	sent	send	VERB
cblr-2926	450	15	or	or	CCONJ
cblr-2926	450	16	delivered	deliver	VERB
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cblr-2926	450	18	any	any	DET
cblr-2926	450	19	private	private	ADJ
cblr-2926	450	20	or	or	CCONJ
cblr-2926	450	21	commercial	commercial	ADJ
cblr-2926	450	22	interstate	interstate	ADJ
cblr-2926	450	23	carrier	carrier	NOUN
cblr-2926	450	24	.	.	PUNCT
cblr-2926	450	25	.	.	PUNCT
cblr-2926	451	1	.	.	PUNCT
cblr-2926	452	1	shall	shall	AUX
cblr-2926	452	2	be	be	AUX
cblr-2926	452	3	fined	fine	VERB
cblr-2926	452	4	under	under	ADP
cblr-2926	452	5	this	this	DET
cblr-2926	452	6	title	title	NOUN
cblr-2926	452	7	or	or	CCONJ
cblr-2926	452	8	imprisoned	imprison	VERB
cblr-2926	452	9	not	not	PART
cblr-2926	452	10	more	more	ADJ
cblr-2926	452	11	than	than	ADP
cblr-2926	452	12	20	20	NUM
cblr-2926	452	13	years	year	NOUN
cblr-2926	452	14	,	,	PUNCT
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cblr-2926	452	16	both	both	PRON
cblr-2926	452	17	.	.	PUNCT
cblr-2926	452	18	"	"	PUNCT
cblr-2926	452	19	)	)	PUNCT
cblr-2926	452	20	.	.	PUNCT
cblr-2926	453	1	.0	.0	NUM
cblr-2926	453	2	.	.	PUNCT
cblr-2926	454	1	smoke-spirits.com	smoke-spirits.com	X
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cblr-2926	454	5	at	at	ADP
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cblr-2926	454	7	.	.	PUNCT
cblr-2926	454	8	106	106	NUM
cblr-2926	455	1	i	i	PRON
cblr-2926	455	2	d.	d.	PROPN
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cblr-2926	455	4	defendants	defendant	NOUN
cblr-2926	455	5	were	be	AUX
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cblr-2926	455	11	captioned	caption	VERB
cblr-2926	455	12	city	city	NOUN
cblr-2926	455	13	of	of	ADP
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cblr-2926	455	20	.	.	NOUN
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cblr-2926	456	3	(	(	PUNCT
cblr-2926	456	4	dab	dab	PROPN
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cblr-2926	456	6	,	,	PUNCT
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cblr-2926	456	8	u.s	u.s	PROPN
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cblr-2926	456	11	.	.	PUNCT
cblr-2926	457	1	lexis	lexis	NOUN
cblr-2926	457	2	10295	10295	NUM
cblr-2926	457	3	(	(	PUNCT
cblr-2926	457	4	s.d.n.y	s.d.n.y	PROPN
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cblr-2926	457	8	,	,	PUNCT
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cblr-2926	457	19	sub	sub	PROPN
cblr-2926	457	20	nom	nom	PROPN
cblr-2926	457	21	.	.	PROPN
cblr-2926	457	22	city	city	PROPN
cblr-2926	457	23	of	of	ADP
cblr-2926	457	24	new	new	PROPN
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cblr-2926	457	32	,	,	PUNCT
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cblr-2926	457	34	(	(	PUNCT
cblr-2926	457	35	2d	2d	NUM
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cblr-2926	457	37	.	.	PROPN
cblr-2926	457	38	2008	2008	NUM
cblr-2926	457	39	)	)	PUNCT
cblr-2926	457	40	,	,	PUNCT
cblr-2926	457	41	rev'd	rev'd	ADJ
cblr-2926	457	42	sub	sub	NOUN
cblr-2926	457	43	nom	nom	PROPN
cblr-2926	457	44	.	.	PROPN
cblr-2926	457	45	hemi	hemi	PROPN
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cblr-2926	457	47	v.	v.	ADP
cblr-2926	457	48	city	city	PROPN
cblr-2926	457	49	of	of	ADP
cblr-2926	457	50	new	new	PROPN
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cblr-2926	457	52	,	,	PUNCT
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cblr-2926	457	54	s.	s.	PROPN
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cblr-2926	457	56	.	.	PROPN
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cblr-2926	458	2	(	(	PUNCT
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cblr-2926	458	4	)	)	PUNCT
cblr-2926	458	5	.	.	PUNCT
cblr-2926	459	1	107	107	NUM
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cblr-2926	459	3	in	in	ADP
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cblr-2926	459	6	petition	petition	VERB
cblr-2926	459	7	at	at	ADP
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cblr-2926	459	15	v.	v.	ADP
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cblr-2926	459	17	of	of	ADP
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cblr-2926	459	19	york	york	PROPN
cblr-2926	459	20	,	,	PUNCT
cblr-2926	459	21	130	130	NUM
cblr-2926	459	22	s.	s.	PROPN
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cblr-2926	459	24	.	.	PROPN
cblr-2926	460	1	983	983	NUM
cblr-2926	460	2	(	(	PUNCT
cblr-2926	460	3	2010	2010	NUM
cblr-2926	460	4	)	)	PUNCT
cblr-2926	460	5	(	(	PUNCT
cblr-2926	460	6	no	no	INTJ
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cblr-2926	460	9	-	-	SYM
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cblr-2926	460	11	)	)	PUNCT
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cblr-2926	460	15	934105	934105	NUM
cblr-2926	460	16	.	.	PUNCT
cblr-2926	460	17	"	"	PUNCT
cblr-2926	461	1	holmes	holmes	PROPN
cblr-2926	461	2	v.	v.	PROPN
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cblr-2926	461	4	.	.	PUNCT
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cblr-2926	462	3	.	.	PUNCT
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cblr-2926	463	8	,	,	PUNCT
cblr-2926	463	9	268	268	NUM
cblr-2926	463	10	(	(	PUNCT
cblr-2926	463	11	1992	1992	NUM
cblr-2926	463	12	)	)	PUNCT
cblr-2926	463	13	.	.	PUNCT
cblr-2926	464	1	col	col	PROPN
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cblr-2926	464	6	w	w	PROPN
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cblr-2926	464	9	w	w	PROPN
cblr-2926	465	1	[	[	X
cblr-2926	465	2	vol	vol	NOUN
cblr-2926	465	3	.	.	PUNCT
cblr-2926	465	4	2010554	2010554	NUM
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cblr-2926	465	6	demands	demand	VERB
cblr-2926	465	7	a	a	DET
cblr-2926	465	8	direct	direct	ADJ
cblr-2926	465	9	relationship	relationship	NOUN
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cblr-2926	465	13	's	's	PART
cblr-2926	465	14	conduct	conduct	NOUN
cblr-2926	465	15	and	and	CCONJ
cblr-2926	465	16	the	the	DET
cblr-2926	465	17	plaintiffs	plaintiff	NOUN
cblr-2926	465	18	injury	injury	PROPN
cblr-2926	465	19	.	.	PUNCT
cblr-2926	465	20	'o	'o	PART
cblr-2926	465	21	hemi	hemi	NOUN
cblr-2926	465	22	group	group	PROPN
cblr-2926	465	23	argued	argue	VERB
cblr-2926	465	24	that	that	SCONJ
cblr-2926	465	25	the	the	DET
cblr-2926	465	26	direct	direct	ADJ
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cblr-2926	465	31	's	's	PART
cblr-2926	465	32	harm	harm	NOUN
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cblr-2926	465	35	failure	failure	NOUN
cblr-2926	465	36	of	of	ADP
cblr-2926	465	37	customers	customer	NOUN
cblr-2926	465	38	to	to	PART
cblr-2926	465	39	make	make	VERB
cblr-2926	465	40	their	their	PRON
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cblr-2926	465	44	additionally	additionally	ADV
cblr-2926	465	45	,	,	PUNCT
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cblr-2926	465	51	reporting	report	VERB
cblr-2926	465	52	to	to	ADP
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cblr-2926	465	54	state	state	NOUN
cblr-2926	465	55	and	and	CCONJ
cblr-2926	465	56	not	not	PART
cblr-2926	465	57	the	the	DET
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cblr-2926	465	59	,	,	PUNCT
cblr-2926	465	60	hemi	hemi	PROPN
cblr-2926	465	61	group	group	PROPN
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cblr-2926	465	66	were	be	AUX
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cblr-2926	465	74	.	.	PUNCT
cblr-2926	466	1	"	"	PUNCT
cblr-2926	466	2	'	'	PUNCT
cblr-2926	466	3	in	in	ADP
cblr-2926	466	4	reply	reply	NOUN
cblr-2926	466	5	,	,	PUNCT
cblr-2926	466	6	the	the	DET
cblr-2926	466	7	city	city	NOUN
cblr-2926	466	8	claimed	claim	VERB
cblr-2926	466	9	that	that	SCONJ
cblr-2926	466	10	the	the	DET
cblr-2926	466	11	relationship	relationship	NOUN
cblr-2926	466	12	was	be	AUX
cblr-2926	466	13	direct	direct	ADJ
cblr-2926	466	14	because	because	SCONJ
cblr-2926	466	15	hemi	hemi	PROPN
cblr-2926	466	16	group	group	PROPN
cblr-2926	466	17	's	's	PART
cblr-2926	466	18	business	business	NOUN
cblr-2926	466	19	model	model	NOUN
cblr-2926	466	20	constituted	constitute	VERB
cblr-2926	466	21	a	a	DET
cblr-2926	466	22	scheme	scheme	NOUN
cblr-2926	466	23	to	to	PART
cblr-2926	466	24	defraud	defraud	VERB
cblr-2926	466	25	the	the	DET
cblr-2926	466	26	city	city	NOUN
cblr-2926	466	27	of	of	ADP
cblr-2926	466	28	tax	tax	NOUN
cblr-2926	466	29	revenues	revenue	NOUN
cblr-2926	466	30	that	that	PRON
cblr-2926	466	31	would	would	AUX
cblr-2926	466	32	flow	flow	VERB
cblr-2926	466	33	directly	directly	ADV
cblr-2926	466	34	into	into	ADP
cblr-2926	466	35	the	the	DET
cblr-2926	466	36	pockets	pocket	NOUN
cblr-2926	466	37	of	of	ADP
cblr-2926	466	38	hemi	hemi	NOUN
cblr-2926	466	39	group	group	PROPN
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cblr-2926	466	41	its	its	PRON
cblr-2926	466	42	customers	customer	NOUN
cblr-2926	466	43	.	.	PUNCT
cblr-2926	467	1	"2	"2	VERB
cblr-2926	467	2	the	the	DET
cblr-2926	467	3	city	city	NOUN
cblr-2926	467	4	argued	argue	VERB
cblr-2926	467	5	that	that	SCONJ
cblr-2926	467	6	the	the	DET
cblr-2926	467	7	mere	mere	ADJ
cblr-2926	467	8	fact	fact	NOUN
cblr-2926	467	9	that	that	SCONJ
cblr-2926	467	10	the	the	DET
cblr-2926	467	11	state	state	NOUN
cblr-2926	467	12	was	be	AUX
cblr-2926	467	13	also	also	ADV
cblr-2926	467	14	a	a	DET
cblr-2926	467	15	victim	victim	NOUN
cblr-2926	467	16	did	do	AUX
cblr-2926	467	17	not	not	PART
cblr-2926	467	18	make	make	VERB
cblr-2926	467	19	the	the	DET
cblr-2926	467	20	fraudulent	fraudulent	ADJ
cblr-2926	467	21	relationship	relationship	NOUN
cblr-2926	467	22	any	any	PRON
cblr-2926	467	23	less	less	ADV
cblr-2926	467	24	direct	direct	ADJ
cblr-2926	467	25	.	.	PUNCT
cblr-2926	468	1	"	"	PUNCT
cblr-2926	468	2	'	'	PUNCT
cblr-2926	468	3	the	the	DET
cblr-2926	468	4	supreme	supreme	PROPN
cblr-2926	468	5	court	court	PROPN
cblr-2926	468	6	held	hold	VERB
cblr-2926	468	7	that	that	SCONJ
cblr-2926	468	8	the	the	DET
cblr-2926	468	9	city	city	NOUN
cblr-2926	468	10	could	could	AUX
cblr-2926	468	11	not	not	PART
cblr-2926	468	12	show	show	VERB
cblr-2926	468	13	proximate	proximate	NOUN
cblr-2926	468	14	cause	cause	NOUN
cblr-2926	468	15	for	for	ADP
cblr-2926	468	16	a	a	DET
cblr-2926	468	17	civil	civil	ADJ
cblr-2926	468	18	rico	rico	PROPN
cblr-2926	468	19	claim	claim	NOUN
cblr-2926	468	20	.	.	PUNCT
cblr-2926	469	1	"	"	PUNCT
cblr-2926	469	2	'	'	PUNCT
cblr-2926	469	3	the	the	DET
cblr-2926	469	4	court	court	NOUN
cblr-2926	469	5	declined	decline	VERB
cblr-2926	469	6	to	to	PART
cblr-2926	469	7	opine	opine	VERB
cblr-2926	469	8	on	on	ADP
cblr-2926	469	9	whether	whether	SCONJ
cblr-2926	469	10	the	the	DET
cblr-2926	469	11	state	state	NOUN
cblr-2926	469	12	,	,	PUNCT
cblr-2926	469	13	which	which	PRON
cblr-2926	469	14	has	have	VERB
cblr-2926	469	15	a	a	DET
cblr-2926	469	16	right	right	NOUN
cblr-2926	469	17	to	to	PART
cblr-2926	469	18	receive	receive	VERB
cblr-2926	469	19	the	the	DET
cblr-2926	469	20	reports	report	NOUN
cblr-2926	469	21	directly	directly	ADV
cblr-2926	469	22	,	,	PUNCT
cblr-2926	469	23	would	would	AUX
cblr-2926	469	24	have	have	AUX
cblr-2926	469	25	standing	stand	VERB
cblr-2926	469	26	to	to	PART
cblr-2926	469	27	bring	bring	VERB
cblr-2926	469	28	a	a	DET
cblr-2926	469	29	civil	civil	ADJ
cblr-2926	469	30	rico	rico	PROPN
cblr-2926	469	31	claim	claim	NOUN
cblr-2926	469	32	.	.	PUNCT
cblr-2926	470	1	"	"	PUNCT
cblr-2926	470	2	'	'	PUNCT
cblr-2926	470	3	the	the	DET
cblr-2926	470	4	court	court	NOUN
cblr-2926	470	5	concluded	conclude	VERB
cblr-2926	470	6	that	that	SCONJ
cblr-2926	470	7	the	the	DET
cblr-2926	470	8	city	city	NOUN
cblr-2926	470	9	could	could	AUX
cblr-2926	470	10	not	not	PART
cblr-2926	470	11	show	show	VERB
cblr-2926	470	12	sufficient	sufficient	ADJ
cblr-2926	470	13	directness	directness	NOUN
cblr-2926	470	14	of	of	ADP
cblr-2926	470	15	injury	injury	NOUN
cblr-2926	470	16	because	because	SCONJ
cblr-2926	470	17	of	of	ADP
cblr-2926	470	18	the	the	DET
cblr-2926	470	19	"	"	PUNCT
cblr-2926	470	20	general	general	ADJ
cblr-2926	470	21	tendency	tendency	NOUN
cblr-2926	470	22	"	"	PUNCT
cblr-2926	470	23	not	not	PART
cblr-2926	470	24	to	to	PART
cblr-2926	470	25	look	look	VERB
cblr-2926	470	26	beyond	beyond	ADP
cblr-2926	470	27	the	the	DET
cblr-2926	470	28	first	first	ADJ
cblr-2926	470	29	step	step	NOUN
cblr-2926	470	30	in	in	ADP
cblr-2926	470	31	assessing	assess	VERB
cblr-2926	470	32	directness	directness	NOUN
cblr-2926	470	33	of	of	ADP
cblr-2926	470	34	injury	injury	NOUN
cblr-2926	470	35	.	.	PUNCT
cblr-2926	471	1	"6	"6	NOUN
cblr-2926	471	2	the	the	DET
cblr-2926	471	3	court	court	NOUN
cblr-2926	471	4	described	describe	VERB
cblr-2926	471	5	the	the	DET
cblr-2926	471	6	109	109	NUM
cblr-2926	471	7	anza	anza	PROPN
cblr-2926	471	8	v.	v.	ADP
cblr-2926	471	9	ideal	ideal	PROPN
cblr-2926	471	10	steel	steel	PROPN
cblr-2926	471	11	supply	supply	PROPN
cblr-2926	471	12	corp	corp	PROPN
cblr-2926	471	13	.	.	PROPN
cblr-2926	471	14	,	,	PUNCT
cblr-2926	471	15	547	547	NUM
cblr-2926	471	16	u.s	u.s	PROPN
cblr-2926	471	17	.	.	PROPN
cblr-2926	471	18	451	451	NUM
cblr-2926	471	19	,	,	PUNCT
cblr-2926	471	20	457	457	NUM
cblr-2926	471	21	(	(	PUNCT
cblr-2926	471	22	2006	2006	NUM
cblr-2926	471	23	)	)	PUNCT
cblr-2926	471	24	.	.	PUNCT
cblr-2926	472	1	no	no	DET
cblr-2926	472	2	petition	petition	NOUN
cblr-2926	472	3	for	for	ADP
cblr-2926	472	4	a	a	DET
cblr-2926	472	5	writ	writ	NOUN
cblr-2926	472	6	of	of	ADP
cblr-2926	472	7	certiorari	certiorari	NOUN
cblr-2926	472	8	at	at	ADP
cblr-2926	472	9	*	*	X
cblr-2926	472	10	11	11	NUM
cblr-2926	472	11	-	-	SYM
cblr-2926	472	12	12	12	NUM
cblr-2926	472	13	,	,	PUNCT
cblr-2926	472	14	hemi	hemi	NOUN
cblr-2926	472	15	group	group	PROPN
cblr-2926	472	16	v.	v.	ADP
cblr-2926	472	17	city	city	PROPN
cblr-2926	472	18	of	of	ADP
cblr-2926	472	19	new	new	PROPN
cblr-2926	472	20	york	york	PROPN
cblr-2926	472	21	,	,	PUNCT
cblr-2926	472	22	130	130	NUM
cblr-2926	472	23	s.	s.	PROPN
cblr-2926	472	24	ct	ct	PROPN
cblr-2926	472	25	.	.	PROPN
cblr-2926	472	26	983	983	NUM
cblr-2926	472	27	(	(	PUNCT
cblr-2926	472	28	2010	2010	NUM
cblr-2926	472	29	)	)	PUNCT
cblr-2926	472	30	(	(	PUNCT
cblr-2926	472	31	no	no	INTJ
cblr-2926	472	32	.	.	NOUN
cblr-2926	472	33	08	08	NUM
cblr-2926	472	34	-	-	SYM
cblr-2926	472	35	969	969	NUM
cblr-2926	472	36	)	)	PUNCT
cblr-2926	472	37	,	,	PUNCT
cblr-2926	472	38	2009	2009	NUM
cblr-2926	472	39	wl	wl	NOUN
cblr-2926	472	40	245090	245090	NUM
cblr-2926	472	41	.	.	PUNCT
cblr-2926	473	1	n.	n.	NOUN
cblr-2926	473	2	i	i	PRON
cblr-2926	473	3	d.	d.	PROPN
cblr-2926	473	4	hemi	hemi	PROPN
cblr-2926	473	5	group	group	PROPN
cblr-2926	473	6	argued	argue	VERB
cblr-2926	473	7	that	that	SCONJ
cblr-2926	473	8	a	a	DET
cblr-2926	473	9	state	state	NOUN
cblr-2926	473	10	might	might	AUX
cblr-2926	473	11	choose	choose	VERB
cblr-2926	473	12	not	not	PART
cblr-2926	473	13	to	to	PART
cblr-2926	473	14	share	share	VERB
cblr-2926	473	15	its	its	PRON
cblr-2926	473	16	jenkins	jenkins	PROPN
cblr-2926	473	17	act	act	PROPN
cblr-2926	473	18	reports	report	NOUN
cblr-2926	473	19	because	because	SCONJ
cblr-2926	473	20	it	it	PRON
cblr-2926	473	21	values	value	VERB
cblr-2926	473	22	"	"	PUNCT
cblr-2926	473	23	the	the	DET
cblr-2926	473	24	privacy	privacy	NOUN
cblr-2926	473	25	of	of	ADP
cblr-2926	473	26	proprietary	proprietary	ADJ
cblr-2926	473	27	business	business	NOUN
cblr-2926	473	28	records	record	NOUN
cblr-2926	473	29	"	"	PUNCT
cblr-2926	473	30	or	or	CCONJ
cblr-2926	473	31	because	because	SCONJ
cblr-2926	473	32	it	it	PRON
cblr-2926	473	33	does	do	AUX
cblr-2926	473	34	not	not	PART
cblr-2926	473	35	want	want	VERB
cblr-2926	473	36	to	to	PART
cblr-2926	473	37	intrude	intrude	VERB
cblr-2926	473	38	into	into	ADP
cblr-2926	473	39	interstate	interstate	ADJ
cblr-2926	473	40	commerce	commerce	NOUN
cblr-2926	473	41	.	.	PUNCT
cblr-2926	474	1	i	i	PRON
cblr-2926	474	2	d.	d.	PROPN
cblr-2926	474	3	at	at	ADP
cblr-2926	474	4	*	*	PROPN
cblr-2926	474	5	13	13	NUM
cblr-2926	474	6	n.4	n.4	NOUN
cblr-2926	474	7	.	.	PUNCT
cblr-2926	475	1	u1	u1	PROPN
cblr-2926	475	2	see	see	VERB
cblr-2926	475	3	brief	brief	ADJ
cblr-2926	475	4	in	in	ADP
cblr-2926	475	5	opposition	opposition	NOUN
cblr-2926	475	6	to	to	PART
cblr-2926	475	7	petition	petition	VERB
cblr-2926	475	8	at	at	ADP
cblr-2926	475	9	*	*	PROPN
cblr-2926	475	10	19	19	NUM
cblr-2926	475	11	,	,	PUNCT
cblr-2926	475	12	hemi	hemi	NOUN
cblr-2926	475	13	group	group	PROPN
cblr-2926	475	14	v.	v.	ADP
cblr-2926	475	15	city	city	PROPN
cblr-2926	475	16	of	of	ADP
cblr-2926	475	17	new	new	PROPN
cblr-2926	475	18	york	york	PROPN
cblr-2926	475	19	,	,	PUNCT
cblr-2926	475	20	130	130	NUM
cblr-2926	475	21	s.	s.	PROPN
cblr-2926	475	22	ct	ct	PROPN
cblr-2926	475	23	.	.	PROPN
cblr-2926	476	1	983	983	NUM
cblr-2926	476	2	(	(	PUNCT
cblr-2926	476	3	2010	2010	NUM
cblr-2926	476	4	)	)	PUNCT
cblr-2926	476	5	(	(	PUNCT
cblr-2926	476	6	no	no	INTJ
cblr-2926	476	7	.	.	NOUN
cblr-2926	476	8	08	08	NUM
cblr-2926	476	9	-	-	SYM
cblr-2926	476	10	969	969	NUM
cblr-2926	476	11	)	)	PUNCT
cblr-2926	476	12	,	,	PUNCT
cblr-2926	476	13	2009	2009	NUM
cblr-2926	476	14	wl	wl	NOUN
cblr-2926	476	15	934105	934105	NUM
cblr-2926	476	16	.	.	PUNCT
cblr-2926	477	1	113	113	NUM
cblr-2926	477	2	i	i	PROPN
cblr-2926	477	3	d.	d.	PROPN
cblr-2926	477	4	'	'	PART
cblr-2926	477	5	hemi	hemi	PROPN
cblr-2926	477	6	group	group	PROPN
cblr-2926	477	7	v.	v.	ADP
cblr-2926	477	8	city	city	PROPN
cblr-2926	477	9	of	of	ADP
cblr-2926	477	10	new	new	PROPN
cblr-2926	477	11	york	york	PROPN
cblr-2926	477	12	,	,	PUNCT
cblr-2926	477	13	130	130	NUM
cblr-2926	477	14	s.	s.	PROPN
cblr-2926	477	15	ct	ct	PROPN
cblr-2926	477	16	.	.	PROPN
cblr-2926	477	17	983	983	NUM
cblr-2926	477	18	,	,	PUNCT
cblr-2926	477	19	990	990	NUM
cblr-2926	477	20	(	(	PUNCT
cblr-2926	477	21	2010	2010	NUM
cblr-2926	477	22	)	)	PUNCT
cblr-2926	477	23	.	.	PUNCT
cblr-2926	478	1	the	the	DET
cblr-2926	478	2	dissent	dissent	NOUN
cblr-2926	478	3	would	would	AUX
cblr-2926	478	4	have	have	AUX
cblr-2926	478	5	found	find	VERB
cblr-2926	478	6	sufficient	sufficient	ADJ
cblr-2926	478	7	proximate	proximate	NOUN
cblr-2926	478	8	cause	cause	NOUN
cblr-2926	478	9	based	base	VERB
cblr-2926	478	10	on	on	ADP
cblr-2926	478	11	a	a	DET
cblr-2926	478	12	foreseeability	foreseeability	NOUN
cblr-2926	478	13	,	,	PUNCT
cblr-2926	478	14	rather	rather	ADV
cblr-2926	478	15	than	than	ADP
cblr-2926	478	16	a	a	DET
cblr-2926	478	17	directness	directness	NOUN
cblr-2926	478	18	standard	standard	NOUN
cblr-2926	478	19	.	.	PUNCT
cblr-2926	479	1	i	i	PRON
cblr-2926	479	2	d.	d.	PROPN
cblr-2926	479	3	at	at	ADP
cblr-2926	479	4	991	991	NUM
cblr-2926	479	5	(	(	PUNCT
cblr-2926	479	6	breyer	breyer	NOUN
cblr-2926	479	7	,	,	PUNCT
cblr-2926	479	8	j.	j.	PROPN
cblr-2926	479	9	,	,	PUNCT
cblr-2926	479	10	dissenting	dissent	VERB
cblr-2926	479	11	)	)	PUNCT
cblr-2926	479	12	.	.	PUNCT
cblr-2926	480	1	"	"	PUNCT
cblr-2926	480	2	'	'	PUNCT
cblr-2926	480	3	i	i	PRON
cblr-2926	480	4	d.	d.	PROPN
cblr-2926	480	5	at	at	ADP
cblr-2926	480	6	990	990	NUM
cblr-2926	480	7	(	(	PUNCT
cblr-2926	480	8	"	"	PUNCT
cblr-2926	480	9	the	the	DET
cblr-2926	480	10	state	state	NOUN
cblr-2926	480	11	certainly	certainly	ADV
cblr-2926	480	12	is	be	AUX
cblr-2926	480	13	better	well	ADV
cblr-2926	480	14	situated	situate	VERB
cblr-2926	480	15	than	than	ADP
cblr-2926	480	16	the	the	DET
cblr-2926	480	17	city	city	NOUN
cblr-2926	480	18	to	to	PART
cblr-2926	480	19	seek	seek	VERB
cblr-2926	480	20	recovery	recovery	NOUN
cblr-2926	480	21	....	....	PUNCT
cblr-2926	481	1	we	we	PRON
cblr-2926	481	2	do	do	AUX
cblr-2926	481	3	not	not	PART
cblr-2926	481	4	opine	opine	VERB
cblr-2926	481	5	on	on	ADP
cblr-2926	481	6	whether	whether	SCONJ
cblr-2926	481	7	the	the	DET
cblr-2926	481	8	state	state	NOUN
cblr-2926	481	9	could	could	AUX
cblr-2926	481	10	bring	bring	VERB
cblr-2926	481	11	a	a	DET
cblr-2926	481	12	rico	rico	PROPN
cblr-2926	481	13	action	action	NOUN
cblr-2926	481	14	.	.	PUNCT
cblr-2926	481	15	"	"	PUNCT
cblr-2926	481	16	)	)	PUNCT
cblr-2926	481	17	.	.	PUNCT
cblr-2926	482	1	n1	n1	PROPN
cblr-2926	483	1	i	i	PRON
cblr-2926	483	2	d.	d.	PROPN
cblr-2926	483	3	at	at	ADP
cblr-2926	483	4	989	989	NUM
cblr-2926	483	5	.	.	PUNCT
cblr-2926	484	1	no	no	INTJ
cblr-2926	484	2	.	.	PUNCT
cblr-2926	485	1	2:529	2:529	NUM
cblr-2926	485	2	]	]	X
cblr-2926	485	3	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	485	4	hemi	hemi	PROPN
cblr-2926	485	5	group	group	PROPN
cblr-2926	485	6	555	555	NUM
cblr-2926	485	7	relationship	relationship	NOUN
cblr-2926	485	8	between	between	ADP
cblr-2926	485	9	the	the	DET
cblr-2926	485	10	city	city	NOUN
cblr-2926	485	11	's	's	PART
cblr-2926	485	12	harm	harm	NOUN
cblr-2926	485	13	and	and	CCONJ
cblr-2926	485	14	the	the	DET
cblr-2926	485	15	alleged	allege	VERB
cblr-2926	485	16	injurious	injurious	ADJ
cblr-2926	485	17	conduct	conduct	NOUN
cblr-2926	485	18	as	as	ADP
cblr-2926	485	19	even	even	ADV
cblr-2926	485	20	less	less	ADV
cblr-2926	485	21	direct	direct	ADJ
cblr-2926	485	22	than	than	ADP
cblr-2926	485	23	in	in	ADP
cblr-2926	485	24	anza	anza	PROPN
cblr-2926	485	25	v.	v.	ADP
cblr-2926	485	26	ideal	ideal	PROPN
cblr-2926	485	27	steel	steel	PROPN
cblr-2926	485	28	supply	supply	PROPN
cblr-2926	485	29	corp	corp	PROPN
cblr-2926	485	30	.	.	PROPN
cblr-2926	485	31	,	,	PUNCT
cblr-2926	485	32	where	where	SCONJ
cblr-2926	485	33	the	the	DET
cblr-2926	485	34	relationship	relationship	NOUN
cblr-2926	485	35	between	between	ADP
cblr-2926	485	36	a	a	DET
cblr-2926	485	37	steel	steel	NOUN
cblr-2926	485	38	supplier	supplier	NOUN
cblr-2926	485	39	's	's	PART
cblr-2926	485	40	failure	failure	NOUN
cblr-2926	485	41	to	to	PART
cblr-2926	485	42	pay	pay	VERB
cblr-2926	485	43	sales	sale	NOUN
cblr-2926	485	44	tax	tax	NOUN
cblr-2926	485	45	and	and	CCONJ
cblr-2926	485	46	the	the	DET
cblr-2926	485	47	harm	harm	NOUN
cblr-2926	485	48	to	to	ADP
cblr-2926	485	49	its	its	PRON
cblr-2926	485	50	competitor	competitor	NOUN
cblr-2926	485	51	caused	cause	VERB
cblr-2926	485	52	by	by	ADP
cblr-2926	485	53	competitive	competitive	ADJ
cblr-2926	485	54	disadvantage	disadvantage	NOUN
cblr-2926	485	55	was	be	AUX
cblr-2926	485	56	too	too	ADV
cblr-2926	485	57	indirect	indirect	ADJ
cblr-2926	485	58	to	to	PART
cblr-2926	485	59	support	support	VERB
cblr-2926	485	60	a	a	DET
cblr-2926	485	61	civil	civil	ADJ
cblr-2926	485	62	rico	rico	PROPN
cblr-2926	485	63	claim	claim	NOUN
cblr-2926	485	64	.	.	PUNCT
cblr-2926	486	1	"	"	PUNCT
cblr-2926	486	2	'	'	PUNCT
cblr-2926	486	3	in	in	ADP
cblr-2926	486	4	anza	anza	PROPN
cblr-2926	486	5	,	,	PUNCT
cblr-2926	486	6	the	the	DET
cblr-2926	486	7	same	same	ADJ
cblr-2926	486	8	company	company	NOUN
cblr-2926	486	9	both	both	PRON
cblr-2926	486	10	allegedly	allegedly	ADV
cblr-2926	486	11	engaged	engage	VERB
cblr-2926	486	12	in	in	ADP
cblr-2926	486	13	fraud	fraud	NOUN
cblr-2926	486	14	and	and	CCONJ
cblr-2926	486	15	failed	fail	VERB
cblr-2926	486	16	to	to	PART
cblr-2926	486	17	pay	pay	VERB
cblr-2926	486	18	taxes	taxis	NOUN
cblr-2926	486	19	,	,	PUNCT
cblr-2926	486	20	while	while	SCONJ
cblr-2926	486	21	in	in	ADP
cblr-2926	486	22	hemi	hemi	PROPN
cblr-2926	486	23	group	group	PROPN
cblr-2926	486	24	the	the	DET
cblr-2926	486	25	alleged	allege	VERB
cblr-2926	486	26	fraud	fraud	NOUN
cblr-2926	486	27	and	and	CCONJ
cblr-2926	486	28	failure	failure	NOUN
cblr-2926	486	29	to	to	PART
cblr-2926	486	30	pay	pay	VERB
cblr-2926	486	31	were	be	AUX
cblr-2926	486	32	attributable	attributable	ADJ
cblr-2926	486	33	to	to	ADP
cblr-2926	486	34	different	different	ADJ
cblr-2926	486	35	parties	party	NOUN
cblr-2926	486	36	.	.	PUNCT
cblr-2926	487	1	"	"	PUNCT
cblr-2926	487	2	'	'	PUNCT
cblr-2926	487	3	finding	find	VERB
cblr-2926	487	4	this	this	DET
cblr-2926	487	5	conduct	conduct	NOUN
cblr-2926	487	6	less	less	ADV
cblr-2926	487	7	direct	direct	ADJ
cblr-2926	487	8	than	than	ADP
cblr-2926	487	9	in	in	ADP
cblr-2926	487	10	anza	anza	PROPN
cblr-2926	487	11	,	,	PUNCT
cblr-2926	487	12	the	the	DET
cblr-2926	487	13	court	court	NOUN
cblr-2926	487	14	rejected	reject	VERB
cblr-2926	487	15	the	the	DET
cblr-2926	487	16	city	city	NOUN
cblr-2926	487	17	's	's	PART
cblr-2926	487	18	claims	claim	NOUN
cblr-2926	487	19	.	.	PUNCT
cblr-2926	488	1	"	"	PUNCT
cblr-2926	488	2	'	'	PUNCT
cblr-2926	488	3	2	2	NUM
cblr-2926	488	4	.	.	X
cblr-2926	488	5	injury	injury	NOUN
cblr-2926	488	6	to	to	ADP
cblr-2926	488	7	business	business	NOUN
cblr-2926	488	8	or	or	CCONJ
cblr-2926	488	9	property	property	NOUN
cblr-2926	488	10	the	the	DET
cblr-2926	488	11	court	court	NOUN
cblr-2926	488	12	did	do	AUX
cblr-2926	488	13	not	not	PART
cblr-2926	488	14	resolve	resolve	VERB
cblr-2926	488	15	the	the	DET
cblr-2926	488	16	issue	issue	NOUN
cblr-2926	488	17	of	of	ADP
cblr-2926	488	18	whether	whether	SCONJ
cblr-2926	488	19	lost	lose	VERB
cblr-2926	488	20	tax	tax	NOUN
cblr-2926	488	21	revenue	revenue	NOUN
cblr-2926	488	22	constitutes	constitute	VERB
cblr-2926	488	23	injury	injury	NOUN
cblr-2926	488	24	to	to	ADP
cblr-2926	488	25	business	business	NOUN
cblr-2926	488	26	or	or	CCONJ
cblr-2926	488	27	property	property	NOUN
cblr-2926	488	28	under	under	ADP
cblr-2926	488	29	rico	rico	PROPN
cblr-2926	488	30	,	,	PUNCT
cblr-2926	488	31	but	but	CCONJ
cblr-2926	488	32	a	a	DET
cblr-2926	488	33	court	court	NOUN
cblr-2926	488	34	would	would	AUX
cblr-2926	488	35	face	face	VERB
cblr-2926	488	36	this	this	DET
cblr-2926	488	37	question	question	NOUN
cblr-2926	488	38	again	again	ADV
cblr-2926	488	39	were	be	AUX
cblr-2926	488	40	a	a	DET
cblr-2926	488	41	state	state	NOUN
cblr-2926	488	42	to	to	PART
cblr-2926	488	43	bring	bring	VERB
cblr-2926	488	44	a	a	DET
cblr-2926	488	45	civil	civil	ADJ
cblr-2926	488	46	rico	rico	PROPN
cblr-2926	488	47	claim	claim	NOUN
cblr-2926	488	48	.	.	PUNCT
cblr-2926	489	1	injury	injury	NOUN
cblr-2926	489	2	to	to	ADP
cblr-2926	489	3	business	business	NOUN
cblr-2926	489	4	or	or	CCONJ
cblr-2926	489	5	property	property	NOUN
cblr-2926	489	6	is	be	AUX
cblr-2926	489	7	a	a	DET
cblr-2926	489	8	necessary	necessary	ADJ
cblr-2926	489	9	element	element	NOUN
cblr-2926	489	10	of	of	ADP
cblr-2926	489	11	standing	stand	VERB
cblr-2926	489	12	for	for	ADP
cblr-2926	489	13	a	a	DET
cblr-2926	489	14	civil	civil	ADJ
cblr-2926	489	15	rico	rico	PROPN
cblr-2926	489	16	claim	claim	VERB
cblr-2926	489	17	.	.	PUNCT
cblr-2926	490	1	2	2	NUM
cblr-2926	490	2	0	0	NUM
cblr-2926	490	3	circuit	circuit	NOUN
cblr-2926	490	4	courts	court	NOUN
cblr-2926	490	5	have	have	AUX
cblr-2926	490	6	split	split	VERB
cblr-2926	490	7	in	in	ADP
cblr-2926	490	8	cases	case	NOUN
cblr-2926	490	9	where	where	SCONJ
cblr-2926	490	10	a	a	DET
cblr-2926	490	11	state	state	NOUN
cblr-2926	490	12	or	or	CCONJ
cblr-2926	490	13	local	local	ADJ
cblr-2926	490	14	government	government	NOUN
cblr-2926	490	15	sued	sue	VERB
cblr-2926	490	16	regarding	regard	VERB
cblr-2926	490	17	injury	injury	NOUN
cblr-2926	490	18	to	to	ADP
cblr-2926	490	19	its	its	PRON
cblr-2926	490	20	property	property	NOUN
cblr-2926	490	21	outside	outside	ADV
cblr-2926	490	22	of	of	ADP
cblr-2926	490	23	contexts	context	NOUN
cblr-2926	490	24	in	in	ADP
cblr-2926	490	25	which	which	PRON
cblr-2926	490	26	the	the	DET
cblr-2926	490	27	government	government	NOUN
cblr-2926	490	28	had	have	AUX
cblr-2926	490	29	been	be	AUX
cblr-2926	490	30	party	party	NOUN
cblr-2926	490	31	to	to	ADP
cblr-2926	490	32	a	a	DET
cblr-2926	490	33	commercial	commercial	ADJ
cblr-2926	490	34	transaction.121	transaction.121	NOUN
cblr-2926	490	35	however	however	ADV
cblr-2926	490	36	,	,	PUNCT
cblr-2926	490	37	courts	court	NOUN
cblr-2926	490	38	have	have	AUX
cblr-2926	490	39	held	hold	VERB
cblr-2926	490	40	that	that	SCONJ
cblr-2926	490	41	such	such	DET
cblr-2926	490	42	a	a	DET
cblr-2926	490	43	deprivation	deprivation	NOUN
cblr-2926	490	44	of	of	ADP
cblr-2926	490	45	property	property	NOUN
cblr-2926	490	46	is	be	AUX
cblr-2926	490	47	sufficient	sufficient	ADJ
cblr-2926	490	48	for	for	ADP
cblr-2926	490	49	a	a	DET
cblr-2926	490	50	finding	finding	NOUN
cblr-2926	490	51	of	of	ADP
cblr-2926	490	52	mail	mail	NOUN
cblr-2926	490	53	fraud	fraud	NOUN
cblr-2926	490	54	.	.	PUNCT
cblr-2926	491	1	'2	'2	PROPN
cblr-2926	491	2	2	2	NUM
cblr-2926	491	3	hemi	hemi	NOUN
cblr-2926	491	4	group	group	NOUN
cblr-2926	491	5	argued	argue	VERB
cblr-2926	491	6	that	that	SCONJ
cblr-2926	491	7	in	in	ADP
cblr-2926	491	8	enacting	enact	VERB
cblr-2926	491	9	rico	rico	PROPN
cblr-2926	491	10	congress	congress	PROPN
cblr-2926	491	11	had	have	AUX
cblr-2926	491	12	taken	take	VERB
cblr-2926	491	13	the	the	DET
cblr-2926	491	14	"	"	PUNCT
cblr-2926	491	15	business	business	NOUN
cblr-2926	491	16	or	or	CCONJ
cblr-2926	491	17	property	property	NOUN
cblr-2926	491	18	"	"	PUNCT
cblr-2926	491	19	requirement	requirement	NOUN
cblr-2926	491	20	from	from	ADP
cblr-2926	491	21	language	language	NOUN
cblr-2926	491	22	in	in	ADP
cblr-2926	491	23	the	the	DET
cblr-2926	491	24	antitrust	antitrust	ADJ
cblr-2926	491	25	laws.123	laws.123	NOUN
cblr-2926	491	26	the	the	DET
cblr-2926	491	27	court	court	NOUN
cblr-2926	491	28	had	have	VERB
cblr-2926	491	29	117	117	NUM
cblr-2926	491	30	i	i	PROPN
cblr-2926	491	31	d.	d.	PROPN
cblr-2926	491	32	at	at	ADP
cblr-2926	491	33	990	990	NUM
cblr-2926	491	34	(	(	PUNCT
cblr-2926	491	35	citing	cite	VERB
cblr-2926	491	36	anza	anza	PROPN
cblr-2926	491	37	v.	v.	ADP
cblr-2926	491	38	ideal	ideal	PROPN
cblr-2926	491	39	steel	steel	PROPN
cblr-2926	491	40	supply	supply	PROPN
cblr-2926	491	41	corp	corp	PROPN
cblr-2926	491	42	.	.	PROPN
cblr-2926	491	43	,	,	PUNCT
cblr-2926	492	1	547	547	NUM
cblr-2926	492	2	u.s	u.s	PROPN
cblr-2926	492	3	.	.	PROPN
cblr-2926	492	4	451	451	NUM
cblr-2926	492	5	,	,	PUNCT
cblr-2926	492	6	458	458	NUM
cblr-2926	492	7	(	(	PUNCT
cblr-2926	492	8	2006	2006	NUM
cblr-2926	492	9	)	)	PUNCT
cblr-2926	492	10	)	)	PUNCT
cblr-2926	492	11	.	.	PUNCT
cblr-2926	493	1	118	118	NUM
cblr-2926	493	2	see	see	VERB
cblr-2926	493	3	i	i	PROPN
cblr-2926	493	4	d.	d.	PROPN
cblr-2926	493	5	119	119	NUM
cblr-2926	494	1	i	i	PRON
cblr-2926	494	2	d.	d.	PROPN
cblr-2926	494	3	120	120	NUM
cblr-2926	494	4	18	18	NUM
cblr-2926	494	5	u.s.c	u.s.c	NOUN
cblr-2926	494	6	.	.	PUNCT
cblr-2926	495	1	§	§	PROPN
cblr-2926	495	2	1964(c	1964(c	PROPN
cblr-2926	495	3	)	)	PUNCT
cblr-2926	495	4	.	.	PUNCT
cblr-2926	496	1	121	121	NUM
cblr-2926	496	2	see	see	VERB
cblr-2926	496	3	brief	brief	NOUN
cblr-2926	496	4	in	in	ADP
cblr-2926	496	5	opposition	opposition	NOUN
cblr-2926	496	6	to	to	PART
cblr-2926	496	7	petition	petition	VERB
cblr-2926	496	8	at	at	ADP
cblr-2926	496	9	*	*	PROPN
cblr-2926	496	10	12	12	NUM
cblr-2926	496	11	,	,	PUNCT
cblr-2926	496	12	hemi	hemi	NOUN
cblr-2926	496	13	group	group	PROPN
cblr-2926	496	14	v.	v.	ADP
cblr-2926	496	15	city	city	PROPN
cblr-2926	496	16	of	of	ADP
cblr-2926	496	17	new	new	PROPN
cblr-2926	496	18	york	york	PROPN
cblr-2926	496	19	,	,	PUNCT
cblr-2926	496	20	130	130	NUM
cblr-2926	496	21	s.	s.	PROPN
cblr-2926	496	22	ct	ct	PROPN
cblr-2926	496	23	.	.	PROPN
cblr-2926	497	1	983	983	NUM
cblr-2926	497	2	(	(	PUNCT
cblr-2926	497	3	2010	2010	NUM
cblr-2926	497	4	)	)	PUNCT
cblr-2926	497	5	(	(	PUNCT
cblr-2926	497	6	no	no	INTJ
cblr-2926	497	7	.	.	NOUN
cblr-2926	497	8	08	08	NUM
cblr-2926	497	9	-	-	SYM
cblr-2926	497	10	969	969	NUM
cblr-2926	497	11	)	)	PUNCT
cblr-2926	497	12	,	,	PUNCT
cblr-2926	497	13	2009	2009	NUM
cblr-2926	497	14	wl	wl	NOUN
cblr-2926	497	15	934105	934105	NUM
cblr-2926	497	16	.	.	PUNCT
cblr-2926	498	1	122	122	NUM
cblr-2926	498	2	see	see	VERB
cblr-2926	498	3	,	,	PUNCT
cblr-2926	498	4	e.g.	e.g.	ADV
cblr-2926	498	5	,	,	PUNCT
cblr-2926	498	6	united	united	PROPN
cblr-2926	498	7	states	states	PROPN
cblr-2926	498	8	v.	v.	ADP
cblr-2926	498	9	brewer	brewer	PROPN
cblr-2926	498	10	,	,	PUNCT
cblr-2926	498	11	528	528	NUM
cblr-2926	498	12	f.2d	f.2d	NOUN
cblr-2926	498	13	492	492	NUM
cblr-2926	498	14	,	,	PUNCT
cblr-2926	498	15	494	494	NUM
cblr-2926	498	16	(	(	PUNCT
cblr-2926	498	17	4th	4th	ADJ
cblr-2926	498	18	cir	cir	NOUN
cblr-2926	498	19	.	.	PROPN
cblr-2926	498	20	1975	1975	NUM
cblr-2926	498	21	)	)	PUNCT
cblr-2926	498	22	(	(	PUNCT
cblr-2926	498	23	upholding	uphold	VERB
cblr-2926	498	24	mail	mail	NOUN
cblr-2926	498	25	fraud	fraud	NOUN
cblr-2926	498	26	conviction	conviction	NOUN
cblr-2926	498	27	for	for	ADP
cblr-2926	498	28	willful	willful	ADJ
cblr-2926	498	29	failure	failure	NOUN
cblr-2926	498	30	to	to	PART
cblr-2926	498	31	comply	comply	VERB
cblr-2926	498	32	with	with	ADP
cblr-2926	498	33	the	the	DET
cblr-2926	498	34	jenkins	jenkins	PROPN
cblr-2926	498	35	act	act	PROPN
cblr-2926	498	36	)	)	PUNCT
cblr-2926	498	37	.	.	PUNCT
cblr-2926	499	1	123	123	NUM
cblr-2926	499	2	petitioners	petitioner	NOUN
cblr-2926	499	3	'	'	PART
cblr-2926	499	4	reply	reply	NOUN
cblr-2926	499	5	brief	brief	ADJ
cblr-2926	499	6	at	at	ADP
cblr-2926	499	7	*	*	NOUN
cblr-2926	499	8	8	8	NUM
cblr-2926	499	9	,	,	PUNCT
cblr-2926	499	10	hemi	hemi	NOUN
cblr-2926	499	11	group	group	PROPN
cblr-2926	499	12	v.	v.	ADP
cblr-2926	499	13	city	city	PROPN
cblr-2926	499	14	of	of	ADP
cblr-2926	499	15	new	new	PROPN
cblr-2926	499	16	york	york	PROPN
cblr-2926	499	17	,	,	PUNCT
cblr-2926	499	18	130	130	NUM
cblr-2926	499	19	s.	s.	PROPN
cblr-2926	499	20	ct	ct	PROPN
cblr-2926	499	21	.	.	PROPN
cblr-2926	500	1	983	983	NUM
cblr-2926	500	2	(	(	PUNCT
cblr-2926	500	3	2010	2010	NUM
cblr-2926	500	4	)	)	PUNCT
cblr-2926	500	5	(	(	PUNCT
cblr-2926	500	6	no	no	INTJ
cblr-2926	500	7	.	.	NOUN
cblr-2926	500	8	08	08	NUM
cblr-2926	500	9	-	-	SYM
cblr-2926	500	10	969	969	NUM
cblr-2926	500	11	)	)	PUNCT
cblr-2926	500	12	,	,	PUNCT
cblr-2926	500	13	2009	2009	NUM
cblr-2926	500	14	wl	wl	NOUN
cblr-2926	500	15	3368689	3368689	NUM
cblr-2926	500	16	.	.	PUNCT
cblr-2926	501	1	specifically	specifically	ADV
cblr-2926	501	2	,	,	PUNCT
cblr-2926	501	3	§	§	PROPN
cblr-2926	501	4	7	7	NUM
cblr-2926	501	5	of	of	ADP
cblr-2926	501	6	the	the	DET
cblr-2926	501	7	sherman	sherman	PROPN
cblr-2926	501	8	act	act	PROPN
cblr-2926	501	9	and	and	CCONJ
cblr-2926	501	10	§	§	PROPN
cblr-2926	501	11	4	4	NUM
cblr-2926	501	12	of	of	ADP
cblr-2926	501	13	the	the	DET
cblr-2926	501	14	clayton	clayton	PROPN
cblr-2926	501	15	act	act	PROPN
cblr-2926	501	16	.	.	PUNCT
cblr-2926	502	1	see	see	VERB
cblr-2926	502	2	i	i	PRON
cblr-2926	502	3	d.	d.	PROPN
cblr-2926	503	1	[	[	X
cblr-2926	503	2	vol	vol	NOUN
cblr-2926	503	3	.	.	PROPN
cblr-2926	504	1	20	20	NUM
cblr-2926	504	2	10556	10556	NUM
cblr-2926	504	3	col	col	PROPN
cblr-2926	504	4	umbia	umbia	PROPN
cblr-2926	504	5	b	b	PROPN
cblr-2926	504	6	usiness	usiness	PROPN
cblr-2926	504	7	la	la	PROPN
cblr-2926	504	8	w	w	PROPN
cblr-2926	504	9	re	re	PROPN
cblr-2926	504	10	vie	vie	PROPN
cblr-2926	504	11	w	w	PROPN
cblr-2926	504	12	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	504	13	hemi	hemi	PROPN
cblr-2926	504	14	group	group	PROPN
cblr-2926	504	15	previously	previously	ADV
cblr-2926	504	16	held	hold	VERB
cblr-2926	504	17	in	in	ADP
cblr-2926	504	18	hawaii	hawaii	PROPN
cblr-2926	504	19	v.	v.	ADP
cblr-2926	504	20	standard	standard	PROPN
cblr-2926	504	21	oil	oil	PROPN
cblr-2926	504	22	co.	co.	PROPN
cblr-2926	504	23	that	that	PRON
cblr-2926	504	24	damage	damage	NOUN
cblr-2926	504	25	to	to	ADP
cblr-2926	504	26	the	the	DET
cblr-2926	504	27	general	general	ADJ
cblr-2926	504	28	economy	economy	NOUN
cblr-2926	504	29	of	of	ADP
cblr-2926	504	30	a	a	DET
cblr-2926	504	31	state	state	NOUN
cblr-2926	504	32	was	be	AUX
cblr-2926	504	33	not	not	PART
cblr-2926	504	34	injury	injury	NOUN
cblr-2926	504	35	to	to	ADP
cblr-2926	504	36	property	property	NOUN
cblr-2926	504	37	for	for	ADP
cblr-2926	504	38	purposes	purpose	NOUN
cblr-2926	504	39	of	of	ADP
cblr-2926	504	40	the	the	DET
cblr-2926	504	41	antitrust	antitrust	ADJ
cblr-2926	504	42	laws	law	NOUN
cblr-2926	504	43	.	.	PUNCT
cblr-2926	505	1	124	124	NUM
cblr-2926	505	2	the	the	DET
cblr-2926	505	3	city	city	NOUN
cblr-2926	505	4	argued	argue	VERB
cblr-2926	505	5	that	that	SCONJ
cblr-2926	505	6	standard	standard	ADJ
cblr-2926	505	7	oil	oil	NOUN
cblr-2926	505	8	depended	depend	VERB
cblr-2926	505	9	on	on	ADP
cblr-2926	505	10	the	the	DET
cblr-2926	505	11	indirectness	indirectness	NOUN
cblr-2926	505	12	of	of	ADP
cblr-2926	505	13	the	the	DET
cblr-2926	505	14	connection	connection	NOUN
cblr-2926	505	15	between	between	ADP
cblr-2926	505	16	an	an	DET
cblr-2926	505	17	antitrust	antitrust	ADJ
cblr-2926	505	18	violation	violation	NOUN
cblr-2926	505	19	and	and	CCONJ
cblr-2926	505	20	its	its	PRON
cblr-2926	505	21	injury	injury	NOUN
cblr-2926	505	22	to	to	ADP
cblr-2926	505	23	the	the	DET
cblr-2926	505	24	property	property	NOUN
cblr-2926	505	25	of	of	ADP
cblr-2926	505	26	a	a	DET
cblr-2926	505	27	state	state	NOUN
cblr-2926	505	28	but	but	CCONJ
cblr-2926	505	29	not	not	PART
cblr-2926	505	30	on	on	ADP
cblr-2926	505	31	the	the	DET
cblr-2926	505	32	state	state	NOUN
cblr-2926	505	33	's	's	PART
cblr-2926	505	34	position	position	NOUN
cblr-2926	505	35	as	as	ADP
cblr-2926	505	36	a	a	DET
cblr-2926	505	37	government	government	NOUN
cblr-2926	505	38	entity	entity	NOUN
cblr-2926	505	39	.	.	PUNCT
cblr-2926	506	1	125	125	NUM
cblr-2926	506	2	the	the	DET
cblr-2926	506	3	city	city	NOUN
cblr-2926	506	4	relied	rely	VERB
cblr-2926	506	5	on	on	ADP
cblr-2926	506	6	pasquantino	pasquantino	PROPN
cblr-2926	506	7	v.	v.	CCONJ
cblr-2926	506	8	united	united	PROPN
cblr-2926	506	9	states	states	PROPN
cblr-2926	506	10	,	,	PUNCT
cblr-2926	506	11	in	in	ADP
cblr-2926	506	12	which	which	PRON
cblr-2926	506	13	the	the	DET
cblr-2926	506	14	court	court	NOUN
cblr-2926	506	15	held	hold	VERB
cblr-2926	506	16	that	that	SCONJ
cblr-2926	506	17	canada	canada	PROPN
cblr-2926	506	18	's	's	PART
cblr-2926	506	19	opportunity	opportunity	NOUN
cblr-2926	506	20	to	to	PART
cblr-2926	506	21	collect	collect	VERB
cblr-2926	506	22	taxes	taxis	NOUN
cblr-2926	506	23	on	on	ADP
cblr-2926	506	24	whiskey	whiskey	NOUN
cblr-2926	506	25	was	be	AUX
cblr-2926	506	26	property	property	NOUN
cblr-2926	506	27	for	for	ADP
cblr-2926	506	28	purposes	purpose	NOUN
cblr-2926	506	29	of	of	ADP
cblr-2926	506	30	determining	determine	VERB
cblr-2926	506	31	deprivation	deprivation	NOUN
cblr-2926	506	32	of	of	ADP
cblr-2926	506	33	property	property	NOUN
cblr-2926	506	34	under	under	ADP
cblr-2926	506	35	the	the	DET
cblr-2926	506	36	wire	wire	NOUN
cblr-2926	506	37	fraud	fraud	PROPN
cblr-2926	506	38	statute	statute	PROPN
cblr-2926	506	39	.	.	PUNCT
cblr-2926	507	1	126	126	NUM
cblr-2926	507	2	the	the	DET
cblr-2926	507	3	city	city	NOUN
cblr-2926	507	4	argued	argue	VERB
cblr-2926	507	5	further	far	ADV
cblr-2926	507	6	that	that	SCONJ
cblr-2926	507	7	when	when	SCONJ
cblr-2926	507	8	congress	congress	PROPN
cblr-2926	507	9	amended	amend	VERB
cblr-2926	507	10	rico	rico	PROPN
cblr-2926	507	11	to	to	PART
cblr-2926	507	12	include	include	VERB
cblr-2926	507	13	the	the	DET
cblr-2926	507	14	ccta	ccta	NOUN
cblr-2926	507	15	as	as	ADP
cblr-2926	507	16	a	a	DET
cblr-2926	507	17	predicate	predicate	NOUN
cblr-2926	507	18	crime	crime	NOUN
cblr-2926	507	19	it	it	PRON
cblr-2926	507	20	must	must	AUX
cblr-2926	507	21	have	have	AUX
cblr-2926	507	22	intended	intend	VERB
cblr-2926	507	23	for	for	ADP
cblr-2926	507	24	evasion	evasion	NOUN
cblr-2926	507	25	of	of	ADP
cblr-2926	507	26	tobacco	tobacco	NOUN
cblr-2926	507	27	taxes	taxis	NOUN
cblr-2926	507	28	to	to	PART
cblr-2926	507	29	be	be	AUX
cblr-2926	507	30	an	an	DET
cblr-2926	507	31	injury	injury	NOUN
cblr-2926	507	32	to	to	ADP
cblr-2926	507	33	property	property	NOUN
cblr-2926	507	34	under	under	ADP
cblr-2926	507	35	the	the	DET
cblr-2926	507	36	statute	statute	NOUN
cblr-2926	507	37	.	.	PUNCT
cblr-2926	508	1	of	of	ADP
cblr-2926	508	2	course	course	NOUN
cblr-2926	508	3	,	,	PUNCT
cblr-2926	508	4	the	the	DET
cblr-2926	508	5	city	city	NOUN
cblr-2926	508	6	did	do	AUX
cblr-2926	508	7	not	not	PART
cblr-2926	508	8	sue	sue	VERB
cblr-2926	508	9	based	base	VERB
cblr-2926	508	10	on	on	ADP
cblr-2926	508	11	the	the	DET
cblr-2926	508	12	ccta	ccta	ADJ
cblr-2926	508	13	,	,	PUNCT
cblr-2926	508	14	and	and	CCONJ
cblr-2926	508	15	congress	congress	PROPN
cblr-2926	508	16	might	might	AUX
cblr-2926	508	17	have	have	AUX
cblr-2926	508	18	intended	intend	VERB
cblr-2926	508	19	to	to	PART
cblr-2926	508	20	add	add	VERB
cblr-2926	508	21	the	the	DET
cblr-2926	508	22	ccta	ccta	NOUN
cblr-2926	508	23	as	as	ADP
cblr-2926	508	24	a	a	DET
cblr-2926	508	25	predicate	predicate	NOUN
cblr-2926	508	26	for	for	ADP
cblr-2926	508	27	criminal	criminal	ADJ
cblr-2926	508	28	actions	action	NOUN
cblr-2926	508	29	without	without	ADP
cblr-2926	508	30	expecting	expect	VERB
cblr-2926	508	31	it	it	PRON
cblr-2926	508	32	to	to	PART
cblr-2926	508	33	expand	expand	VERB
cblr-2926	508	34	the	the	DET
cblr-2926	508	35	scope	scope	NOUN
cblr-2926	508	36	of	of	ADP
cblr-2926	508	37	civil	civil	ADJ
cblr-2926	508	38	liability	liability	NOUN
cblr-2926	508	39	by	by	ADP
cblr-2926	508	40	redefining	redefine	VERB
cblr-2926	508	41	property	property	NOUN
cblr-2926	508	42	under	under	ADP
cblr-2926	508	43	the	the	DET
cblr-2926	508	44	statute	statute	NOUN
cblr-2926	508	45	.	.	PUNCT
cblr-2926	509	1	127	127	NUM
cblr-2926	509	2	because	because	SCONJ
cblr-2926	509	3	the	the	DET
cblr-2926	509	4	supreme	supreme	PROPN
cblr-2926	509	5	court	court	PROPN
cblr-2926	509	6	concluded	conclude	VERB
cblr-2926	509	7	that	that	SCONJ
cblr-2926	509	8	the	the	DET
cblr-2926	509	9	city	city	NOUN
cblr-2926	509	10	could	could	AUX
cblr-2926	509	11	not	not	PART
cblr-2926	509	12	establish	establish	VERB
cblr-2926	509	13	proximate	proximate	NOUN
cblr-2926	509	14	cause	cause	NOUN
cblr-2926	509	15	,	,	PUNCT
cblr-2926	509	16	it	it	PRON
cblr-2926	509	17	declined	decline	VERB
cblr-2926	509	18	to	to	PART
cblr-2926	509	19	address	address	VERB
cblr-2926	509	20	the	the	DET
cblr-2926	509	21	question	question	NOUN
cblr-2926	509	22	of	of	ADP
cblr-2926	509	23	injury	injury	NOUN
cblr-2926	509	24	to	to	ADP
cblr-2926	509	25	business	business	NOUN
cblr-2926	509	26	or	or	CCONJ
cblr-2926	509	27	property.1	property.1	PROPN
cblr-2926	509	28	28	28	NUM
cblr-2926	509	29	124	124	NUM
cblr-2926	509	30	hawaii	hawaii	PROPN
cblr-2926	509	31	v.	v.	ADP
cblr-2926	509	32	standard	standard	PROPN
cblr-2926	509	33	oil	oil	PROPN
cblr-2926	509	34	co.	co.	PROPN
cblr-2926	509	35	,	,	PUNCT
cblr-2926	509	36	405	405	NUM
cblr-2926	509	37	u.s	u.s	PROPN
cblr-2926	509	38	.	.	PROPN
cblr-2926	509	39	251	251	NUM
cblr-2926	509	40	,	,	PUNCT
cblr-2926	509	41	252	252	NUM
cblr-2926	509	42	(	(	PUNCT
cblr-2926	509	43	1972	1972	NUM
cblr-2926	509	44	)	)	PUNCT
cblr-2926	509	45	.	.	PUNCT
cblr-2926	510	1	121	121	NUM
cblr-2926	510	2	see	see	VERB
cblr-2926	510	3	transcript	transcript	NOUN
cblr-2926	510	4	of	of	ADP
cblr-2926	510	5	oral	oral	ADJ
cblr-2926	510	6	argument	argument	NOUN
cblr-2926	510	7	at	at	ADP
cblr-2926	510	8	34	34	NUM
cblr-2926	510	9	,	,	PUNCT
cblr-2926	510	10	hemi	hemi	PROPN
cblr-2926	510	11	group	group	PROPN
cblr-2926	510	12	v.	v.	ADP
cblr-2926	510	13	city	city	PROPN
cblr-2926	510	14	of	of	ADP
cblr-2926	510	15	new	new	PROPN
cblr-2926	510	16	york	york	PROPN
cblr-2926	510	17	,	,	PUNCT
cblr-2926	510	18	130	130	NUM
cblr-2926	510	19	s.	s.	PROPN
cblr-2926	510	20	ct	ct	PROPN
cblr-2926	510	21	.	.	PROPN
cblr-2926	511	1	983	983	NUM
cblr-2926	511	2	(	(	PUNCT
cblr-2926	511	3	2010	2010	NUM
cblr-2926	511	4	)	)	PUNCT
cblr-2926	511	5	(	(	PUNCT
cblr-2926	511	6	no	no	INTJ
cblr-2926	511	7	.	.	NOUN
cblr-2926	511	8	08	08	NUM
cblr-2926	511	9	-	-	SYM
cblr-2926	511	10	969	969	NUM
cblr-2926	511	11	)	)	PUNCT
cblr-2926	511	12	,	,	PUNCT
cblr-2926	511	13	available	available	ADJ
cblr-2926	511	14	at	at	ADP
cblr-2926	511	15	http://www.sup	http://www.sup	ADJ
cblr-2926	511	16	remecourtus.gov/oralarguments/argument-transcripts/08-969.pdf	remecourtus.gov/oralarguments/argument-transcripts/08-969.pdf	NOUN
cblr-2926	511	17	.	.	PUNCT
cblr-2926	512	1	126	126	NUM
cblr-2926	512	2	transcript	transcript	NOUN
cblr-2926	512	3	of	of	ADP
cblr-2926	512	4	oral	oral	ADJ
cblr-2926	512	5	argument	argument	NOUN
cblr-2926	512	6	at	at	ADP
cblr-2926	512	7	26	26	NUM
cblr-2926	512	8	,	,	PUNCT
cblr-2926	512	9	hemi	hemi	PROPN
cblr-2926	512	10	group	group	PROPN
cblr-2926	512	11	v.	v.	ADP
cblr-2926	512	12	city	city	PROPN
cblr-2926	512	13	of	of	ADP
cblr-2926	512	14	new	new	PROPN
cblr-2926	512	15	york	york	PROPN
cblr-2926	512	16	,	,	PUNCT
cblr-2926	512	17	130	130	NUM
cblr-2926	512	18	s.	s.	PROPN
cblr-2926	512	19	ct	ct	PROPN
cblr-2926	512	20	.	.	PROPN
cblr-2926	513	1	983	983	NUM
cblr-2926	513	2	(	(	PUNCT
cblr-2926	513	3	2010	2010	NUM
cblr-2926	513	4	)	)	PUNCT
cblr-2926	513	5	(	(	PUNCT
cblr-2926	513	6	no	no	INTJ
cblr-2926	513	7	.	.	NOUN
cblr-2926	513	8	08	08	NUM
cblr-2926	513	9	-	-	SYM
cblr-2926	513	10	969	969	NUM
cblr-2926	513	11	)	)	PUNCT
cblr-2926	513	12	(	(	PUNCT
cblr-2926	513	13	citing	cite	VERB
cblr-2926	513	14	pasquantino	pasquantino	PROPN
cblr-2926	513	15	v.	v.	ADP
cblr-2926	513	16	united	united	PROPN
cblr-2926	513	17	states	states	PROPN
cblr-2926	513	18	,	,	PUNCT
cblr-2926	513	19	544	544	NUM
cblr-2926	513	20	u.s	u.s	PROPN
cblr-2926	513	21	.	.	PROPN
cblr-2926	513	22	349	349	NUM
cblr-2926	513	23	(	(	PUNCT
cblr-2926	513	24	2005	2005	NUM
cblr-2926	513	25	)	)	PUNCT
cblr-2926	513	26	)	)	PUNCT
cblr-2926	513	27	,	,	PUNCT
cblr-2926	513	28	available	available	ADJ
cblr-2926	513	29	at	at	ADP
cblr-2926	513	30	http://www.supremecourt	http://www.supremecourt	PROPN
cblr-2926	513	31	us.gov/oral-arguments/argument	us.gov/oral-arguments/argument	PROPN
cblr-2926	513	32	transcripts/08	transcripts/08	NOUN
cblr-2926	513	33	-	-	PUNCT
cblr-2926	513	34	969.pdf	969.pdf	NUM
cblr-2926	513	35	.	.	PUNCT
cblr-2926	514	1	defendants	defendant	NOUN
cblr-2926	514	2	in	in	ADP
cblr-2926	514	3	pasquantino	pasquantino	PROPN
cblr-2926	514	4	were	be	AUX
cblr-2926	514	5	convicted	convict	VERB
cblr-2926	514	6	of	of	ADP
cblr-2926	514	7	wire	wire	NOUN
cblr-2926	514	8	fraud	fraud	NOUN
cblr-2926	514	9	for	for	ADP
cblr-2926	514	10	a	a	DET
cblr-2926	514	11	scheme	scheme	NOUN
cblr-2926	514	12	to	to	PART
cblr-2926	514	13	smuggle	smuggle	VERB
cblr-2926	514	14	liquor	liquor	NOUN
cblr-2926	514	15	into	into	ADP
cblr-2926	514	16	canada	canada	PROPN
cblr-2926	514	17	to	to	PART
cblr-2926	514	18	avoid	avoid	VERB
cblr-2926	514	19	canadian	canadian	ADJ
cblr-2926	514	20	excise	excise	NOUN
cblr-2926	514	21	taxes	taxis	NOUN
cblr-2926	514	22	.	.	PUNCT
cblr-2926	515	1	544	544	NUM
cblr-2926	515	2	u.s	u.s	PROPN
cblr-2926	515	3	.	.	PROPN
cblr-2926	515	4	at	at	ADP
cblr-2926	515	5	352	352	NUM
cblr-2926	515	6	.	.	PUNCT
cblr-2926	515	7	127	127	NUM
cblr-2926	515	8	compare	compare	VERB
cblr-2926	515	9	18	18	NUM
cblr-2926	515	10	u.s.c	u.s.c	NOUN
cblr-2926	515	11	.	.	PUNCT
cblr-2926	516	1	§	§	PROPN
cblr-2926	516	2	§	§	PROPN
cblr-2926	516	3	1961	1961	NUM
cblr-2926	516	4	,	,	PUNCT
cblr-2926	516	5	1962(c	1962(c	NOUN
cblr-2926	516	6	)	)	PUNCT
cblr-2926	516	7	with	with	ADP
cblr-2926	516	8	18	18	NUM
cblr-2926	516	9	u.s.c	u.s.c	ADJ
cblr-2926	516	10	.	.	PUNCT
cblr-2926	517	1	§	§	PROPN
cblr-2926	517	2	1964(c	1964(c	NUM
cblr-2926	517	3	)	)	PUNCT
cblr-2926	517	4	.	.	PUNCT
cblr-2926	518	1	at	at	ADP
cblr-2926	518	2	the	the	DET
cblr-2926	518	3	time	time	NOUN
cblr-2926	518	4	of	of	ADP
cblr-2926	518	5	the	the	DET
cblr-2926	518	6	alleged	allege	VERB
cblr-2926	518	7	conduct	conduct	NOUN
cblr-2926	518	8	,	,	PUNCT
cblr-2926	518	9	the	the	DET
cblr-2926	518	10	ccta	ccta	NOUN
cblr-2926	518	11	did	do	AUX
cblr-2926	518	12	not	not	PART
cblr-2926	518	13	yet	yet	ADV
cblr-2926	518	14	apply	apply	VERB
cblr-2926	518	15	to	to	ADP
cblr-2926	518	16	evasion	evasion	NOUN
cblr-2926	518	17	of	of	ADP
cblr-2926	518	18	city	city	NOUN
cblr-2926	518	19	tobacco	tobacco	NOUN
cblr-2926	518	20	taxes	taxis	NOUN
cblr-2926	518	21	.	.	PUNCT
cblr-2926	519	1	stohr	stohr	NOUN
cblr-2926	519	2	,	,	PUNCT
cblr-2926	519	3	supra	supra	NOUN
cblr-2926	519	4	note	note	NOUN
cblr-2926	519	5	75	75	NUM
cblr-2926	519	6	(	(	PUNCT
cblr-2926	519	7	statute	statute	NOUN
cblr-2926	519	8	was	be	AUX
cblr-2926	519	9	amended	amend	VERB
cblr-2926	519	10	to	to	PART
cblr-2926	519	11	cover	cover	VERB
cblr-2926	519	12	localities	locality	NOUN
cblr-2926	519	13	in	in	ADP
cblr-2926	519	14	2006	2006	NUM
cblr-2926	519	15	)	)	PUNCT
cblr-2926	519	16	.	.	PUNCT
cblr-2926	520	1	128	128	NUM
cblr-2926	520	2	hemi	hemi	NOUN
cblr-2926	520	3	group	group	PROPN
cblr-2926	520	4	v.	v.	ADP
cblr-2926	520	5	city	city	PROPN
cblr-2926	520	6	of	of	ADP
cblr-2926	520	7	new	new	PROPN
cblr-2926	520	8	york	york	PROPN
cblr-2926	520	9	,	,	PUNCT
cblr-2926	520	10	130	130	NUM
cblr-2926	520	11	s.	s.	PROPN
cblr-2926	520	12	ct	ct	PROPN
cblr-2926	520	13	.	.	PROPN
cblr-2926	520	14	983	983	NUM
cblr-2926	520	15	,	,	PUNCT
cblr-2926	520	16	988	988	NUM
cblr-2926	520	17	(	(	PUNCT
cblr-2926	520	18	2010	2010	NUM
cblr-2926	520	19	)	)	PUNCT
cblr-2926	520	20	.	.	PUNCT
cblr-2926	521	1	no	no	INTJ
cblr-2926	521	2	.	.	PUNCT
cblr-2926	522	1	2:529	2:529	NUM
cblr-2926	522	2	]	]	X
cblr-2926	522	3	557	557	NUM
cblr-2926	522	4	b.	b.	NOUN
cblr-2926	522	5	effects	effect	NOUN
cblr-2926	522	6	1	1	NUM
cblr-2926	522	7	.	.	PUNCT
cblr-2926	522	8	civil	civil	PROPN
cblr-2926	522	9	rico	rico	PROPN
cblr-2926	522	10	suits	suit	NOUN
cblr-2926	522	11	without	without	ADP
cblr-2926	522	12	being	be	AUX
cblr-2926	522	13	able	able	ADJ
cblr-2926	522	14	to	to	PART
cblr-2926	522	15	show	show	VERB
cblr-2926	522	16	proximate	proximate	NOUN
cblr-2926	522	17	cause	cause	NOUN
cblr-2926	522	18	,	,	PUNCT
cblr-2926	522	19	localities	locality	NOUN
cblr-2926	522	20	will	will	AUX
cblr-2926	522	21	not	not	PART
cblr-2926	522	22	be	be	AUX
cblr-2926	522	23	able	able	ADJ
cblr-2926	522	24	to	to	PART
cblr-2926	522	25	maintain	maintain	VERB
cblr-2926	522	26	future	future	ADJ
cblr-2926	522	27	civil	civil	ADJ
cblr-2926	522	28	rico	rico	PROPN
cblr-2926	522	29	suits	suit	NOUN
cblr-2926	522	30	against	against	ADP
cblr-2926	522	31	internet	internet	NOUN
cblr-2926	522	32	retailers	retailer	NOUN
cblr-2926	522	33	unless	unless	SCONJ
cblr-2926	522	34	federal	federal	ADJ
cblr-2926	522	35	law	law	NOUN
cblr-2926	522	36	is	be	AUX
cblr-2926	522	37	modified.129	modified.129	PROPN
cblr-2926	522	38	bringing	bring	VERB
cblr-2926	522	39	civil	civil	ADJ
cblr-2926	522	40	rico	rico	PROPN
cblr-2926	522	41	suits	suit	NOUN
cblr-2926	522	42	using	use	VERB
cblr-2926	522	43	the	the	DET
cblr-2926	522	44	ccta	ccta	NOUN
cblr-2926	522	45	as	as	SCONJ
cblr-2926	522	46	the	the	DET
cblr-2926	522	47	predicate	predicate	NOUN
cblr-2926	522	48	theory	theory	NOUN
cblr-2926	522	49	would	would	AUX
cblr-2926	522	50	not	not	PART
cblr-2926	522	51	circumvent	circumvent	VERB
cblr-2926	522	52	the	the	DET
cblr-2926	522	53	problem	problem	NOUN
cblr-2926	522	54	because	because	SCONJ
cblr-2926	522	55	the	the	DET
cblr-2926	522	56	ccta	ccta	PROPN
cblr-2926	522	57	covers	cover	VERB
cblr-2926	522	58	the	the	DET
cblr-2926	522	59	same	same	ADJ
cblr-2926	522	60	conduct	conduct	NOUN
cblr-2926	522	61	and	and	CCONJ
cblr-2926	522	62	therefore	therefore	ADV
cblr-2926	522	63	does	do	VERB
cblr-2926	522	64	nothing	nothing	PRON
cblr-2926	522	65	to	to	PART
cblr-2926	522	66	reduce	reduce	VERB
cblr-2926	522	67	the	the	DET
cblr-2926	522	68	degree	degree	NOUN
cblr-2926	522	69	of	of	ADP
cblr-2926	522	70	attenuation	attenuation	NOUN
cblr-2926	522	71	between	between	ADP
cblr-2926	522	72	the	the	DET
cblr-2926	522	73	failure	failure	NOUN
cblr-2926	522	74	to	to	PART
cblr-2926	522	75	file	file	VERB
cblr-2926	522	76	jenkins	jenkins	PROPN
cblr-2926	522	77	act	act	PROPN
cblr-2926	522	78	reports	report	NOUN
cblr-2926	522	79	and	and	CCONJ
cblr-2926	522	80	tax	tax	NOUN
cblr-2926	522	81	losses	loss	NOUN
cblr-2926	522	82	.	.	PUNCT
cblr-2926	523	1	it	it	PRON
cblr-2926	523	2	should	should	AUX
cblr-2926	523	3	still	still	ADV
cblr-2926	523	4	be	be	AUX
cblr-2926	523	5	possible	possible	ADJ
cblr-2926	523	6	to	to	PART
cblr-2926	523	7	bring	bring	VERB
cblr-2926	523	8	civil	civil	ADJ
cblr-2926	523	9	rico	rico	PROPN
cblr-2926	523	10	suits	suit	NOUN
cblr-2926	523	11	against	against	ADP
cblr-2926	523	12	tribal	tribal	ADJ
cblr-2926	523	13	parties	party	NOUN
cblr-2926	523	14	selling	sell	VERB
cblr-2926	523	15	,	,	PUNCT
cblr-2926	523	16	within	within	ADP
cblr-2926	523	17	the	the	DET
cblr-2926	523	18	state	state	NOUN
cblr-2926	523	19	,	,	PUNCT
cblr-2926	523	20	untaxed	untaxed	ADJ
cblr-2926	523	21	cigarettes	cigarette	NOUN
cblr-2926	523	22	directly	directly	ADV
cblr-2926	523	23	to	to	ADP
cblr-2926	523	24	non	non	ADJ
cblr-2926	523	25	-	-	ADJ
cblr-2926	523	26	tribal	tribal	ADJ
cblr-2926	523	27	members	member	NOUN
cblr-2926	523	28	,	,	PUNCT
cblr-2926	523	29	but	but	CCONJ
cblr-2926	523	30	demonstrating	demonstrate	VERB
cblr-2926	523	31	the	the	DET
cblr-2926	523	32	volume	volume	NOUN
cblr-2926	523	33	of	of	ADP
cblr-2926	523	34	sales	sale	NOUN
cblr-2926	523	35	to	to	ADP
cblr-2926	523	36	non	non	ADJ
cblr-2926	523	37	-	-	ADJ
cblr-2926	523	38	tribal	tribal	ADJ
cblr-2926	523	39	members	member	NOUN
cblr-2926	523	40	to	to	PART
cblr-2926	523	41	establish	establish	VERB
cblr-2926	523	42	damages	damage	NOUN
cblr-2926	523	43	could	could	AUX
cblr-2926	523	44	prove	prove	VERB
cblr-2926	523	45	challenging	challenging	ADJ
cblr-2926	523	46	.	.	PUNCT
cblr-2926	524	1	"o	"o	PROPN
cblr-2926	524	2	cities	city	NOUN
cblr-2926	524	3	in	in	ADP
cblr-2926	524	4	129	129	NUM
cblr-2926	524	5	modifying	modify	VERB
cblr-2926	524	6	federal	federal	ADJ
cblr-2926	524	7	law	law	NOUN
cblr-2926	524	8	to	to	PART
cblr-2926	524	9	require	require	VERB
cblr-2926	524	10	direct	direct	ADJ
cblr-2926	524	11	collection	collection	NOUN
cblr-2926	524	12	of	of	ADP
cblr-2926	524	13	taxes	taxis	NOUN
cblr-2926	524	14	by	by	ADP
cblr-2926	524	15	internet	internet	NOUN
cblr-2926	524	16	retailers	retailer	NOUN
cblr-2926	524	17	should	should	AUX
cblr-2926	524	18	be	be	AUX
cblr-2926	524	19	sufficient	sufficient	ADJ
cblr-2926	524	20	.	.	PUNCT
cblr-2926	525	1	to	to	ADP
cblr-2926	525	2	the	the	DET
cblr-2926	525	3	extent	extent	NOUN
cblr-2926	525	4	that	that	SCONJ
cblr-2926	525	5	courts	court	NOUN
cblr-2926	525	6	would	would	AUX
cblr-2926	525	7	be	be	AUX
cblr-2926	525	8	willing	willing	ADJ
cblr-2926	525	9	to	to	PART
cblr-2926	525	10	accept	accept	VERB
cblr-2926	525	11	civil	civil	ADJ
cblr-2926	525	12	rico	rico	PROPN
cblr-2926	525	13	suits	suit	NOUN
cblr-2926	525	14	by	by	ADP
cblr-2926	525	15	states	state	NOUN
cblr-2926	525	16	,	,	PUNCT
cblr-2926	525	17	amending	amend	VERB
cblr-2926	525	18	the	the	DET
cblr-2926	525	19	jenkins	jenkins	PROPN
cblr-2926	525	20	act	act	VERB
cblr-2926	525	21	to	to	PART
cblr-2926	525	22	require	require	VERB
cblr-2926	525	23	reports	report	NOUN
cblr-2926	525	24	for	for	ADP
cblr-2926	525	25	the	the	DET
cblr-2926	525	26	benefit	benefit	NOUN
cblr-2926	525	27	of	of	ADP
cblr-2926	525	28	cities	city	NOUN
cblr-2926	525	29	and	and	CCONJ
cblr-2926	525	30	localities	locality	NOUN
cblr-2926	525	31	would	would	AUX
cblr-2926	525	32	also	also	ADV
cblr-2926	525	33	suffice	suffice	VERB
cblr-2926	525	34	.	.	PUNCT
cblr-2926	526	1	modifying	modify	VERB
cblr-2926	526	2	rico	rico	PROPN
cblr-2926	526	3	could	could	AUX
cblr-2926	526	4	also	also	ADV
cblr-2926	526	5	theoretically	theoretically	ADV
cblr-2926	526	6	accomplish	accomplish	VERB
cblr-2926	526	7	such	such	DET
cblr-2926	526	8	a	a	DET
cblr-2926	526	9	result	result	NOUN
cblr-2926	526	10	.	.	PUNCT
cblr-2926	527	1	130	130	NUM
cblr-2926	527	2	however	however	ADV
cblr-2926	527	3	,	,	PUNCT
cblr-2926	527	4	establishing	establish	VERB
cblr-2926	527	5	the	the	DET
cblr-2926	527	6	damages	damage	NOUN
cblr-2926	527	7	would	would	AUX
cblr-2926	527	8	be	be	AUX
cblr-2926	527	9	no	no	PRON
cblr-2926	527	10	more	more	ADV
cblr-2926	527	11	challenging	challenging	ADJ
cblr-2926	527	12	when	when	SCONJ
cblr-2926	527	13	the	the	DET
cblr-2926	527	14	sales	sale	NOUN
cblr-2926	527	15	are	be	AUX
cblr-2926	527	16	via	via	ADP
cblr-2926	527	17	the	the	DET
cblr-2926	527	18	internet	internet	NOUN
cblr-2926	527	19	to	to	ADP
cblr-2926	527	20	in	in	ADP
cblr-2926	527	21	-	-	PUNCT
cblr-2926	527	22	state	state	NOUN
cblr-2926	527	23	purchasers	purchaser	NOUN
cblr-2926	527	24	.	.	PUNCT
cblr-2926	528	1	a	a	DET
cblr-2926	528	2	substantial	substantial	ADJ
cblr-2926	528	3	portion	portion	NOUN
cblr-2926	528	4	of	of	ADP
cblr-2926	528	5	domestic	domestic	ADJ
cblr-2926	528	6	internet	internet	NOUN
cblr-2926	528	7	vendors	vendor	NOUN
cblr-2926	528	8	are	be	AUX
cblr-2926	528	9	based	base	VERB
cblr-2926	528	10	on	on	ADP
cblr-2926	528	11	new	new	PROPN
cblr-2926	528	12	york	york	PROPN
cblr-2926	528	13	reservations	reservation	NOUN
cblr-2926	528	14	.	.	PUNCT
cblr-2926	529	1	see	see	VERB
cblr-2926	529	2	kurt	kurt	PROPN
cblr-2926	529	3	ribisl	ribisl	PROPN
cblr-2926	529	4	et	et	PROPN
cblr-2926	529	5	al	al	PROPN
cblr-2926	529	6	.	.	PROPN
cblr-2926	529	7	,	,	PUNCT
cblr-2926	529	8	web	web	NOUN
cblr-2926	529	9	sites	site	NOUN
cblr-2926	529	10	selling	sell	VERB
cblr-2926	529	11	cigarettes	cigarette	NOUN
cblr-2926	529	12	:	:	PUNCT
cblr-2926	529	13	how	how	SCONJ
cblr-2926	529	14	many	many	ADJ
cblr-2926	529	15	are	be	AUX
cblr-2926	529	16	there	there	PRON
cblr-2926	529	17	in	in	ADP
cblr-2926	529	18	the	the	DET
cblr-2926	529	19	usa	usa	PROPN
cblr-2926	529	20	and	and	CCONJ
cblr-2926	529	21	what	what	PRON
cblr-2926	529	22	are	be	AUX
cblr-2926	529	23	their	their	PRON
cblr-2926	529	24	sales	sale	NOUN
cblr-2926	529	25	practices	practice	NOUN
cblr-2926	529	26	?	?	PUNCT
cblr-2926	529	27	,	,	PUNCT
cblr-2926	529	28	10	10	NUM
cblr-2926	529	29	tobacco	tobacco	NOUN
cblr-2926	529	30	control	control	NOUN
cblr-2926	529	31	352	352	NUM
cblr-2926	529	32	,	,	PUNCT
cblr-2926	529	33	352	352	NUM
cblr-2926	529	34	(	(	PUNCT
cblr-2926	529	35	2001	2001	NUM
cblr-2926	529	36	)	)	PUNCT
cblr-2926	529	37	(	(	PUNCT
cblr-2926	529	38	observing	observe	VERB
cblr-2926	529	39	that	that	SCONJ
cblr-2926	529	40	39	39	NUM
cblr-2926	529	41	of	of	ADP
cblr-2926	529	42	88	88	NUM
cblr-2926	529	43	domestic	domestic	ADJ
cblr-2926	529	44	internet	internet	NOUN
cblr-2926	529	45	cigarette	cigarette	NOUN
cblr-2926	529	46	vendors	vendor	NOUN
cblr-2926	529	47	in	in	ADP
cblr-2926	529	48	2001	2001	NUM
cblr-2926	529	49	were	be	AUX
cblr-2926	529	50	located	locate	VERB
cblr-2926	529	51	on	on	ADP
cblr-2926	529	52	native	native	ADJ
cblr-2926	529	53	american	american	ADJ
cblr-2926	529	54	reservations	reservation	NOUN
cblr-2926	529	55	in	in	ADP
cblr-2926	529	56	new	new	PROPN
cblr-2926	529	57	york	york	PROPN
cblr-2926	529	58	)	)	PUNCT
cblr-2926	529	59	;	;	PUNCT
cblr-2926	529	60	chen	chen	PROPN
cblr-2926	529	61	,	,	PUNCT
cblr-2926	529	62	supra	supra	PROPN
cblr-2926	529	63	note	note	PROPN
cblr-2926	529	64	8	8	NUM
cblr-2926	529	65	(	(	PUNCT
cblr-2926	529	66	"	"	PUNCT
cblr-2926	529	67	as	as	ADP
cblr-2926	529	68	of	of	ADP
cblr-2926	529	69	2005	2005	NUM
cblr-2926	529	70	,	,	PUNCT
cblr-2926	529	71	nearly	nearly	ADV
cblr-2926	529	72	two	two	NUM
cblr-2926	529	73	-	-	PUNCT
cblr-2926	529	74	thirds	third	NOUN
cblr-2926	529	75	of	of	ADP
cblr-2926	529	76	websites	website	NOUN
cblr-2926	529	77	had	have	VERB
cblr-2926	529	78	some	some	DET
cblr-2926	529	79	apparent	apparent	ADJ
cblr-2926	529	80	affiliation	affiliation	NOUN
cblr-2926	529	81	with	with	ADP
cblr-2926	529	82	indian	indian	ADJ
cblr-2926	529	83	reservations	reservation	NOUN
cblr-2926	529	84	.	.	PUNCT
cblr-2926	530	1	for	for	ADP
cblr-2926	530	2	western	western	ADJ
cblr-2926	530	3	new	new	PROPN
cblr-2926	530	4	york	york	PROPN
cblr-2926	530	5	's	's	PART
cblr-2926	530	6	seneca	seneca	PROPN
cblr-2926	530	7	nation	nation	NOUN
cblr-2926	530	8	,	,	PUNCT
cblr-2926	530	9	in	in	ADP
cblr-2926	530	10	particular	particular	ADJ
cblr-2926	530	11	,	,	PUNCT
cblr-2926	530	12	the	the	DET
cblr-2926	530	13	online	online	ADJ
cblr-2926	530	14	business	business	NOUN
cblr-2926	530	15	has	have	AUX
cblr-2926	530	16	developed	develop	VERB
cblr-2926	530	17	into	into	ADP
cblr-2926	530	18	the	the	DET
cblr-2926	530	19	tribe	tribe	NOUN
cblr-2926	530	20	's	's	PART
cblr-2926	530	21	cash	cash	NOUN
cblr-2926	530	22	cow	cow	NOUN
cblr-2926	530	23	.	.	PUNCT
cblr-2926	531	1	together	together	ADV
cblr-2926	531	2	,	,	PUNCT
cblr-2926	531	3	two	two	NUM
cblr-2926	531	4	seneca	seneca	NOUN
cblr-2926	531	5	reservations	reservation	NOUN
cblr-2926	531	6	accounted	account	VERB
cblr-2926	531	7	for	for	ADP
cblr-2926	531	8	over	over	ADP
cblr-2926	531	9	threequarters	threequarter	NOUN
cblr-2926	531	10	of	of	ADP
cblr-2926	531	11	all	all	DET
cblr-2926	531	12	indian	indian	ADJ
cblr-2926	531	13	websites	website	NOUN
cblr-2926	531	14	in	in	ADP
cblr-2926	531	15	2005	2005	NUM
cblr-2926	531	16	.	.	PUNCT
cblr-2926	532	1	"	"	PUNCT
cblr-2926	532	2	)	)	PUNCT
cblr-2926	532	3	.	.	PUNCT
cblr-2926	533	1	therefore	therefore	ADV
cblr-2926	533	2	,	,	PUNCT
cblr-2926	533	3	their	their	PRON
cblr-2926	533	4	sales	sale	NOUN
cblr-2926	533	5	to	to	ADP
cblr-2926	533	6	new	new	PROPN
cblr-2926	533	7	york	york	PROPN
cblr-2926	533	8	customers	customer	NOUN
cblr-2926	533	9	presumably	presumably	ADV
cblr-2926	533	10	would	would	AUX
cblr-2926	533	11	be	be	AUX
cblr-2926	533	12	subject	subject	ADJ
cblr-2926	533	13	to	to	ADP
cblr-2926	533	14	civil	civil	ADJ
cblr-2926	533	15	rico	rico	PROPN
cblr-2926	533	16	suit	suit	NOUN
cblr-2926	533	17	because	because	SCONJ
cblr-2926	533	18	they	they	PRON
cblr-2926	533	19	would	would	AUX
cblr-2926	533	20	be	be	AUX
cblr-2926	533	21	responsible	responsible	ADJ
cblr-2926	533	22	for	for	ADP
cblr-2926	533	23	collecting	collect	VERB
cblr-2926	533	24	the	the	DET
cblr-2926	533	25	tax	tax	NOUN
cblr-2926	533	26	directly	directly	ADV
cblr-2926	533	27	.	.	PUNCT
cblr-2926	534	1	any	any	DET
cblr-2926	534	2	such	such	ADJ
cblr-2926	534	3	suits	suit	NOUN
cblr-2926	534	4	could	could	AUX
cblr-2926	534	5	use	use	VERB
cblr-2926	534	6	either	either	CCONJ
cblr-2926	534	7	the	the	DET
cblr-2926	534	8	ccta	ccta	ADJ
cblr-2926	534	9	or	or	CCONJ
cblr-2926	534	10	mail	mail	NOUN
cblr-2926	534	11	/	/	SYM
cblr-2926	534	12	wire	wire	NOUN
cblr-2926	534	13	fraud	fraud	NOUN
cblr-2926	534	14	as	as	ADP
cblr-2926	534	15	the	the	DET
cblr-2926	534	16	rico	rico	PROPN
cblr-2926	534	17	predicates	predicate	VERB
cblr-2926	534	18	.	.	PUNCT
cblr-2926	535	1	while	while	SCONJ
cblr-2926	535	2	the	the	DET
cblr-2926	535	3	ccta	ccta	PROPN
cblr-2926	535	4	's	's	PART
cblr-2926	535	5	civil	civil	ADJ
cblr-2926	535	6	provision	provision	NOUN
cblr-2926	535	7	does	do	AUX
cblr-2926	535	8	not	not	PART
cblr-2926	535	9	authorize	authorize	VERB
cblr-2926	535	10	suits	suit	NOUN
cblr-2926	535	11	against	against	ADP
cblr-2926	535	12	tribal	tribal	ADJ
cblr-2926	535	13	members	member	NOUN
cblr-2926	535	14	on	on	ADP
cblr-2926	535	15	tribal	tribal	ADJ
cblr-2926	535	16	property	property	NOUN
cblr-2926	535	17	,	,	PUNCT
cblr-2926	535	18	18	18	NUM
cblr-2926	535	19	u.s.c	u.s.c	ADJ
cblr-2926	535	20	.	.	PUNCT
cblr-2926	536	1	§	§	PROPN
cblr-2926	536	2	2346(b)(1	2346(b)(1	NUM
cblr-2926	536	3	)	)	PUNCT
cblr-2926	536	4	,	,	PUNCT
cblr-2926	536	5	tribe	tribe	NOUN
cblr-2926	536	6	members	member	NOUN
cblr-2926	536	7	are	be	AUX
cblr-2926	536	8	not	not	PART
cblr-2926	536	9	exempt	exempt	ADJ
cblr-2926	536	10	from	from	ADP
cblr-2926	536	11	criminal	criminal	ADJ
cblr-2926	536	12	violation	violation	NOUN
cblr-2926	536	13	of	of	ADP
cblr-2926	536	14	the	the	DET
cblr-2926	536	15	ccta	ccta	PROPN
cblr-2926	536	16	.	.	PUNCT
cblr-2926	537	1	see	see	VERB
cblr-2926	537	2	united	united	PROPN
cblr-2926	537	3	states	states	PROPN
cblr-2926	537	4	v.	v.	PROPN
cblr-2926	537	5	baker	baker	PROPN
cblr-2926	537	6	,	,	PUNCT
cblr-2926	537	7	63	63	NUM
cblr-2926	537	8	f.3d	f.3d	NUM
cblr-2926	537	9	1478	1478	NUM
cblr-2926	537	10	,	,	PUNCT
cblr-2926	537	11	1484	1484	NUM
cblr-2926	537	12	(	(	PUNCT
cblr-2926	537	13	9th	9th	ADJ
cblr-2926	537	14	cir	cir	NOUN
cblr-2926	537	15	.	.	PROPN
cblr-2926	537	16	1995	1995	NUM
cblr-2926	537	17	)	)	PUNCT
cblr-2926	537	18	,	,	PUNCT
cblr-2926	537	19	cert	cert	PROPN
cblr-2926	537	20	.	.	PUNCT
cblr-2926	537	21	denied	deny	VERB
cblr-2926	537	22	516	516	NUM
cblr-2926	537	23	u.s	u.s	PROPN
cblr-2926	537	24	.	.	PROPN
cblr-2926	537	25	1097	1097	NUM
cblr-2926	537	26	(	(	PUNCT
cblr-2926	537	27	1996	1996	NUM
cblr-2926	537	28	)	)	PUNCT
cblr-2926	537	29	(	(	PUNCT
cblr-2926	537	30	affirming	affirm	VERB
cblr-2926	537	31	ccta	ccta	ADJ
cblr-2926	537	32	convictions	conviction	NOUN
cblr-2926	537	33	based	base	VERB
cblr-2926	537	34	on	on	ADP
cblr-2926	537	35	sales	sale	NOUN
cblr-2926	537	36	of	of	ADP
cblr-2926	537	37	unstamped	unstamped	ADJ
cblr-2926	537	38	cigarettes	cigarette	NOUN
cblr-2926	537	39	to	to	ADP
cblr-2926	537	40	reservations	reservation	NOUN
cblr-2926	537	41	)	)	PUNCT
cblr-2926	537	42	.	.	PUNCT
cblr-2926	538	1	558	558	NUM
cblr-2926	538	2	col	col	PROPN
cblr-2926	538	3	umbia	umbia	PROPN
cblr-2926	538	4	b	b	PROPN
cblr-2926	538	5	usiness	usiness	PROPN
cblr-2926	538	6	la	la	PROPN
cblr-2926	538	7	w	w	PROPN
cblr-2926	538	8	re	re	PROPN
cblr-2926	538	9	vie	vie	PROPN
cblr-2926	538	10	w	w	PROPN
cblr-2926	539	1	[	[	X
cblr-2926	539	2	vol	vol	NOUN
cblr-2926	539	3	.	.	PUNCT
cblr-2926	539	4	2010	2010	NUM
cblr-2926	539	5	tax	tax	NOUN
cblr-2926	539	6	enforcement	enforcement	NOUN
cblr-2926	539	7	after	after	SCONJ
cblr-2926	539	8	hemi	hemi	PROPN
cblr-2926	539	9	group	group	PROPN
cblr-2926	539	10	particular	particular	ADJ
cblr-2926	539	11	would	would	AUX
cblr-2926	539	12	face	face	VERB
cblr-2926	539	13	the	the	DET
cblr-2926	539	14	added	add	VERB
cblr-2926	539	15	burden	burden	NOUN
cblr-2926	539	16	of	of	ADP
cblr-2926	539	17	showing	show	VERB
cblr-2926	539	18	the	the	DET
cblr-2926	539	19	untaxed	untaxed	ADJ
cblr-2926	539	20	sales	sale	NOUN
cblr-2926	539	21	proximately	proximately	ADV
cblr-2926	539	22	caused	cause	VERB
cblr-2926	539	23	them	they	PRON
cblr-2926	539	24	tax	tax	NOUN
cblr-2926	539	25	losses	loss	NOUN
cblr-2926	539	26	when	when	SCONJ
cblr-2926	539	27	the	the	DET
cblr-2926	539	28	sales	sale	NOUN
cblr-2926	539	29	were	be	AUX
cblr-2926	539	30	not	not	PART
cblr-2926	539	31	even	even	ADV
cblr-2926	539	32	subject	subject	ADJ
cblr-2926	539	33	to	to	ADP
cblr-2926	539	34	city	city	NOUN
cblr-2926	539	35	taxes	taxis	NOUN
cblr-2926	539	36	.	.	PUNCT
cblr-2926	540	1	"	"	PUNCT
cblr-2926	540	2	'	'	PUNCT
cblr-2926	540	3	where	where	SCONJ
cblr-2926	540	4	tribes	tribe	NOUN
cblr-2926	540	5	themselves	themselves	PRON
cblr-2926	540	6	make	make	VERB
cblr-2926	540	7	the	the	DET
cblr-2926	540	8	sales	sale	NOUN
cblr-2926	540	9	,	,	PUNCT
cblr-2926	540	10	tribal	tribal	ADJ
cblr-2926	540	11	sovereignty	sovereignty	NOUN
cblr-2926	540	12	would	would	AUX
cblr-2926	540	13	impose	impose	VERB
cblr-2926	540	14	another	another	DET
cblr-2926	540	15	hurdle	hurdle	NOUN
cblr-2926	540	16	.	.	PUNCT
cblr-2926	540	17	'	'	PUNCT
cblr-2926	541	1	though	though	SCONJ
cblr-2926	541	2	the	the	DET
cblr-2926	541	3	court	court	NOUN
cblr-2926	541	4	declined	decline	VERB
cblr-2926	541	5	to	to	PART
cblr-2926	541	6	consider	consider	VERB
cblr-2926	541	7	whether	whether	SCONJ
cblr-2926	541	8	a	a	DET
cblr-2926	541	9	state	state	NOUN
cblr-2926	541	10	might	might	AUX
cblr-2926	541	11	be	be	AUX
cblr-2926	541	12	able	able	ADJ
cblr-2926	541	13	to	to	PART
cblr-2926	541	14	bring	bring	VERB
cblr-2926	541	15	a	a	DET
cblr-2926	541	16	civil	civil	ADJ
cblr-2926	541	17	rico	rico	PROPN
cblr-2926	541	18	claim	claim	NOUN
cblr-2926	541	19	,	,	PUNCT
cblr-2926	541	20	even	even	ADV
cblr-2926	541	21	were	be	AUX
cblr-2926	541	22	states	state	NOUN
cblr-2926	541	23	to	to	PART
cblr-2926	541	24	succeed	succeed	VERB
cblr-2926	541	25	in	in	ADP
cblr-2926	541	26	bringing	bring	VERB
cblr-2926	541	27	such	such	ADJ
cblr-2926	541	28	claims	claim	NOUN
cblr-2926	541	29	they	they	PRON
cblr-2926	541	30	are	be	AUX
cblr-2926	541	31	not	not	PART
cblr-2926	541	32	a	a	DET
cblr-2926	541	33	solution	solution	NOUN
cblr-2926	541	34	to	to	ADP
cblr-2926	541	35	the	the	DET
cblr-2926	541	36	state	state	NOUN
cblr-2926	541	37	and	and	CCONJ
cblr-2926	541	38	local	local	ADJ
cblr-2926	541	39	tax	tax	NOUN
cblr-2926	541	40	evasion	evasion	NOUN
cblr-2926	541	41	problem	problem	NOUN
cblr-2926	541	42	.	.	PUNCT
cblr-2926	542	1	as	as	ADP
cblr-2926	542	2	a	a	DET
cblr-2926	542	3	threshold	threshold	NOUN
cblr-2926	542	4	matter	matter	NOUN
cblr-2926	542	5	,	,	PUNCT
cblr-2926	542	6	defendants	defendant	NOUN
cblr-2926	542	7	could	could	AUX
cblr-2926	542	8	argue	argue	VERB
cblr-2926	542	9	that	that	SCONJ
cblr-2926	542	10	their	their	PRON
cblr-2926	542	11	actions	action	NOUN
cblr-2926	542	12	do	do	AUX
cblr-2926	542	13	not	not	PART
cblr-2926	542	14	constitute	constitute	VERB
cblr-2926	542	15	mail	mail	NOUN
cblr-2926	542	16	or	or	CCONJ
cblr-2926	542	17	wire	wire	NOUN
cblr-2926	542	18	fraud	fraud	NOUN
cblr-2926	542	19	in	in	ADP
cblr-2926	542	20	light	light	NOUN
cblr-2926	542	21	of	of	ADP
cblr-2926	542	22	hemi	hemi	PROPN
cblr-2926	542	23	group	group	PROPN
cblr-2926	542	24	.	.	PUNCT
cblr-2926	543	1	for	for	ADP
cblr-2926	543	2	its	its	PRON
cblr-2926	543	3	analysis	analysis	NOUN
cblr-2926	543	4	,	,	PUNCT
cblr-2926	543	5	the	the	DET
cblr-2926	543	6	court	court	NOUN
cblr-2926	543	7	assumed	assume	VERB
cblr-2926	543	8	the	the	DET
cblr-2926	543	9	failure	failure	NOUN
cblr-2926	543	10	to	to	PART
cblr-2926	543	11	file	file	VERB
cblr-2926	543	12	jenkins	jenkins	PROPN
cblr-2926	543	13	act	act	PROPN
cblr-2926	543	14	reports	report	NOUN
cblr-2926	543	15	constituted	constitute	VERB
cblr-2926	543	16	mail	mail	NOUN
cblr-2926	543	17	fraud	fraud	NOUN
cblr-2926	543	18	because	because	SCONJ
cblr-2926	543	19	hemi	hemi	PROPN
cblr-2926	543	20	group	group	PROPN
cblr-2926	543	21	did	do	AUX
cblr-2926	543	22	not	not	PART
cblr-2926	543	23	object.13	object.13	VERB
cblr-2926	543	24	3	3	NUM
cblr-2926	543	25	however	however	ADV
cblr-2926	543	26	,	,	PUNCT
cblr-2926	543	27	in	in	ADP
cblr-2926	543	28	a	a	DET
cblr-2926	543	29	footnote	footnote	NOUN
cblr-2926	543	30	,	,	PUNCT
cblr-2926	543	31	the	the	DET
cblr-2926	543	32	court	court	NOUN
cblr-2926	543	33	suggested	suggest	VERB
cblr-2926	543	34	that	that	SCONJ
cblr-2926	543	35	the	the	DET
cblr-2926	543	36	willful	willful	ADJ
cblr-2926	543	37	failure	failure	NOUN
cblr-2926	543	38	to	to	PART
cblr-2926	543	39	file	file	VERB
cblr-2926	543	40	jenkins	jenkins	PROPN
cblr-2926	543	41	act	act	PROPN
cblr-2926	543	42	reports	report	NOUN
cblr-2926	543	43	was	be	AUX
cblr-2926	543	44	not	not	PART
cblr-2926	543	45	intended	intend	VERB
cblr-2926	543	46	to	to	PART
cblr-2926	543	47	defraud	defraud	VERB
cblr-2926	543	48	the	the	DET
cblr-2926	543	49	city	city	NOUN
cblr-2926	543	50	of	of	ADP
cblr-2926	543	51	taxes	taxis	NOUN
cblr-2926	543	52	but	but	CCONJ
cblr-2926	543	53	to	to	PART
cblr-2926	543	54	sell	sell	VERB
cblr-2926	543	55	more	more	ADJ
cblr-2926	543	56	cigarettes	cigarette	NOUN
cblr-2926	543	57	.	.	PUNCT
cblr-2926	544	1	"	"	PUNCT
cblr-2926	544	2	'	'	PUNCT
cblr-2926	544	3	while	while	SCONJ
cblr-2926	544	4	mail	mail	NOUN
cblr-2926	544	5	fraud	fraud	NOUN
cblr-2926	544	6	prosecutions	prosecution	NOUN
cblr-2926	544	7	have	have	AUX
cblr-2926	544	8	been	be	AUX
cblr-2926	544	9	maintained	maintain	VERB
cblr-2926	544	10	for	for	ADP
cblr-2926	544	11	such	such	ADJ
cblr-2926	544	12	conduct	conduct	NOUN
cblr-2926	544	13	in	in	ADP
cblr-2926	544	14	the	the	DET
cblr-2926	544	15	past	past	NOUN
cblr-2926	544	16	,	,	PUNCT
cblr-2926	544	17	defendants	defendant	NOUN
cblr-2926	544	18	might	might	AUX
cblr-2926	544	19	argue	argue	VERB
cblr-2926	544	20	that	that	SCONJ
cblr-2926	544	21	this	this	DET
cblr-2926	544	22	footnote	footnote	NOUN
cblr-2926	544	23	shows	show	VERB
cblr-2926	544	24	the	the	DET
cblr-2926	544	25	court	court	NOUN
cblr-2926	544	26	's	's	PART
cblr-2926	544	27	desire	desire	NOUN
cblr-2926	544	28	to	to	PART
cblr-2926	544	29	foreclose	foreclose	VERB
cblr-2926	544	30	such	such	ADJ
cblr-2926	544	31	charges	charge	NOUN
cblr-2926	544	32	in	in	ADP
cblr-2926	544	33	13	13	NUM
cblr-2926	544	34	see	see	NOUN
cblr-2926	544	35	united	united	PROPN
cblr-2926	544	36	states	states	PROPN
cblr-2926	544	37	v.	v.	ADP
cblr-2926	544	38	morrison	morrison	PROPN
cblr-2926	544	39	,	,	PUNCT
cblr-2926	544	40	no	no	INTJ
cblr-2926	544	41	.	.	NOUN
cblr-2926	544	42	04	04	NUM
cblr-2926	544	43	-	-	PUNCT
cblr-2926	544	44	cr-699	cr-699	VERB
cblr-2926	544	45	(	(	PUNCT
cblr-2926	544	46	drh)(s-2	drh)(s-2	NOUN
cblr-2926	544	47	)	)	PUNCT
cblr-2926	544	48	,	,	PUNCT
cblr-2926	544	49	2010	2010	NUM
cblr-2926	544	50	wl	wl	SYM
cblr-2926	544	51	480866	480866	NUM
cblr-2926	544	52	,	,	PUNCT
cblr-2926	544	53	at	at	ADP
cblr-2926	544	54	*	*	NUM
cblr-2926	544	55	6	6	NUM
cblr-2926	544	56	(	(	PUNCT
cblr-2926	544	57	e.d.n.y	e.d.n.y	PROPN
cblr-2926	544	58	.	.	PUNCT
cblr-2926	544	59	feb	feb	PROPN
cblr-2926	544	60	.	.	PROPN
cblr-2926	544	61	12	12	NUM
cblr-2926	544	62	,	,	PUNCT
cblr-2926	544	63	2010	2010	NUM
cblr-2926	544	64	)	)	PUNCT
cblr-2926	544	65	(	(	PUNCT
cblr-2926	544	66	denying	deny	VERB
cblr-2926	544	67	restitution	restitution	NOUN
cblr-2926	544	68	to	to	ADP
cblr-2926	544	69	new	new	PROPN
cblr-2926	544	70	york	york	PROPN
cblr-2926	544	71	city	city	PROPN
cblr-2926	544	72	for	for	ADP
cblr-2926	544	73	on	on	ADP
cblr-2926	544	74	-	-	PUNCT
cblr-2926	544	75	reservation	reservation	NOUN
cblr-2926	544	76	sales	sale	NOUN
cblr-2926	544	77	in	in	ADP
cblr-2926	544	78	violation	violation	NOUN
cblr-2926	544	79	of	of	ADP
cblr-2926	544	80	the	the	DET
cblr-2926	544	81	ccta	ccta	NOUN
cblr-2926	544	82	because	because	SCONJ
cblr-2926	544	83	the	the	DET
cblr-2926	544	84	city	city	NOUN
cblr-2926	544	85	's	's	PART
cblr-2926	544	86	harm	harm	NOUN
cblr-2926	544	87	was	be	AUX
cblr-2926	544	88	too	too	ADV
cblr-2926	544	89	indirect	indirect	ADJ
cblr-2926	544	90	)	)	PUNCT
cblr-2926	544	91	,	,	PUNCT
cblr-2926	544	92	vacated	vacate	VERB
cblr-2926	544	93	on	on	ADP
cblr-2926	544	94	other	other	ADJ
cblr-2926	544	95	grounds	ground	NOUN
cblr-2926	544	96	n.y.l.j	n.y.l.j	PROPN
cblr-2926	544	97	.	.	PROPN
cblr-2926	544	98	,	,	PUNCT
cblr-2926	544	99	apr	apr	PROPN
cblr-2926	544	100	.	.	PROPN
cblr-2926	544	101	20	20	NUM
cblr-2926	544	102	,	,	PUNCT
cblr-2926	544	103	2010	2010	NUM
cblr-2926	544	104	,	,	PUNCT
cblr-2926	544	105	at	at	ADP
cblr-2926	544	106	17	17	NUM
cblr-2926	544	107	(	(	PUNCT
cblr-2926	544	108	apr	apr	PROPN
cblr-2926	544	109	.	.	PROPN
cblr-2926	544	110	16	16	NUM
cblr-2926	544	111	,	,	PUNCT
cblr-2926	544	112	2010	2010	NUM
cblr-2926	544	113	)	)	PUNCT
cblr-2926	544	114	.	.	PUNCT
cblr-2926	545	1	132	132	NUM
cblr-2926	545	2	see	see	VERB
cblr-2926	545	3	oklahoma	oklahoma	PROPN
cblr-2926	545	4	tax	tax	PROPN
cblr-2926	545	5	comm'n	comm'n	CCONJ
cblr-2926	545	6	v.	v.	ADP
cblr-2926	545	7	citizen	citizen	NOUN
cblr-2926	545	8	band	band	NOUN
cblr-2926	545	9	of	of	ADP
cblr-2926	545	10	potawatomi	potawatomi	PROPN
cblr-2926	545	11	tribe	tribe	PROPN
cblr-2926	545	12	,	,	PUNCT
cblr-2926	545	13	498	498	NUM
cblr-2926	545	14	u.s	u.s	PROPN
cblr-2926	545	15	.	.	PROPN
cblr-2926	545	16	505	505	NUM
cblr-2926	545	17	,	,	PUNCT
cblr-2926	545	18	509	509	NUM
cblr-2926	545	19	(	(	PUNCT
cblr-2926	545	20	1991	1991	NUM
cblr-2926	545	21	)	)	PUNCT
cblr-2926	545	22	(	(	PUNCT
cblr-2926	545	23	citing	cite	VERB
cblr-2926	545	24	santa	santa	PROPN
cblr-2926	545	25	clara	clara	PROPN
cblr-2926	545	26	pueblo	pueblo	PROPN
cblr-2926	545	27	v.	v.	ADP
cblr-2926	545	28	martinez	martinez	PROPN
cblr-2926	545	29	,	,	PUNCT
cblr-2926	545	30	436	436	NUM
cblr-2926	545	31	u.s	u.s	PROPN
cblr-2926	545	32	.	.	PROPN
cblr-2926	545	33	49	49	NUM
cblr-2926	545	34	,	,	PUNCT
cblr-2926	545	35	58	58	NUM
cblr-2926	545	36	(	(	PUNCT
cblr-2926	545	37	1978	1978	NUM
cblr-2926	545	38	)	)	PUNCT
cblr-2926	545	39	)	)	PUNCT
cblr-2926	545	40	(	(	PUNCT
cblr-2926	545	41	"	"	PUNCT
cblr-2926	545	42	suits	suit	NOUN
cblr-2926	545	43	against	against	ADP
cblr-2926	545	44	indian	indian	ADJ
cblr-2926	545	45	tribes	tribe	NOUN
cblr-2926	545	46	are	be	AUX
cblr-2926	545	47	thus	thus	ADV
cblr-2926	545	48	barred	bar	VERB
cblr-2926	545	49	by	by	ADP
cblr-2926	545	50	sovereign	sovereign	ADJ
cblr-2926	545	51	immunity	immunity	NOUN
cblr-2926	545	52	absent	absent	ADJ
cblr-2926	545	53	a	a	DET
cblr-2926	545	54	clear	clear	ADJ
cblr-2926	545	55	waiver	waiver	NOUN
cblr-2926	545	56	by	by	ADP
cblr-2926	545	57	the	the	DET
cblr-2926	545	58	tribe	tribe	NOUN
cblr-2926	545	59	or	or	CCONJ
cblr-2926	545	60	congressional	congressional	ADJ
cblr-2926	545	61	abrogation	abrogation	NOUN
cblr-2926	545	62	.	.	PUNCT
cblr-2926	545	63	"	"	PUNCT
cblr-2926	545	64	)	)	PUNCT
cblr-2926	545	65	.	.	PUNCT
cblr-2926	546	1	hemi	hemi	PROPN
cblr-2926	546	2	group	group	PROPN
cblr-2926	546	3	,	,	PUNCT
cblr-2926	546	4	130	130	NUM
cblr-2926	546	5	s.	s.	PROPN
cblr-2926	546	6	ct	ct	PROPN
cblr-2926	546	7	.	.	PUNCT
cblr-2926	547	1	at	at	ADP
cblr-2926	547	2	988	988	NUM
cblr-2926	547	3	.	.	PUNCT
cblr-2926	547	4	's	's	PART
cblr-2926	547	5	i	i	PRON
cblr-2926	547	6	d.	d.	PROPN
cblr-2926	547	7	at	at	ADP
cblr-2926	547	8	991	991	NUM
cblr-2926	547	9	n.1	n.1	NOUN
cblr-2926	547	10	(	(	PUNCT
cblr-2926	547	11	"	"	PUNCT
cblr-2926	547	12	hemi	hemi	NOUN
cblr-2926	547	13	's	's	PART
cblr-2926	547	14	aim	aim	NOUN
cblr-2926	547	15	was	be	AUX
cblr-2926	547	16	not	not	PART
cblr-2926	547	17	to	to	PART
cblr-2926	547	18	defraud	defraud	VERB
cblr-2926	547	19	the	the	DET
cblr-2926	547	20	city	city	NOUN
cblr-2926	547	21	(	(	PUNCT
cblr-2926	547	22	or	or	CCONJ
cblr-2926	547	23	the	the	DET
cblr-2926	547	24	state	state	NOUN
cblr-2926	547	25	,	,	PUNCT
cblr-2926	547	26	for	for	ADP
cblr-2926	547	27	that	that	DET
cblr-2926	547	28	matter	matter	NOUN
cblr-2926	547	29	)	)	PUNCT
cblr-2926	547	30	of	of	ADP
cblr-2926	547	31	tax	tax	NOUN
cblr-2926	547	32	revenue	revenue	NOUN
cblr-2926	547	33	,	,	PUNCT
cblr-2926	547	34	but	but	CCONJ
cblr-2926	547	35	to	to	PART
cblr-2926	547	36	sell	sell	VERB
cblr-2926	547	37	more	more	ADJ
cblr-2926	547	38	cigarettes	cigarette	NOUN
cblr-2926	547	39	....	....	PUNCT
cblr-2926	548	1	hemi	hemi	PROPN
cblr-2926	548	2	's	's	PART
cblr-2926	548	3	alleged	allege	VERB
cblr-2926	548	4	fraud	fraud	NOUN
cblr-2926	548	5	was	be	AUX
cblr-2926	548	6	aimed	aim	VERB
cblr-2926	548	7	at	at	ADP
cblr-2926	548	8	hemi	hemi	PROPN
cblr-2926	548	9	's	's	PART
cblr-2926	548	10	competitors	competitor	NOUN
cblr-2926	548	11	,	,	PUNCT
cblr-2926	548	12	not	not	PART
cblr-2926	548	13	the	the	DET
cblr-2926	548	14	city	city	NOUN
cblr-2926	548	15	.	.	PUNCT
cblr-2926	548	16	"	"	PUNCT
cblr-2926	548	17	)	)	PUNCT
cblr-2926	548	18	.	.	PUNCT
cblr-2926	549	1	in	in	ADP
cblr-2926	549	2	her	her	PRON
cblr-2926	549	3	concurrence	concurrence	NOUN
cblr-2926	549	4	,	,	PUNCT
cblr-2926	549	5	justice	justice	PROPN
cblr-2926	549	6	ginsburg	ginsburg	PROPN
cblr-2926	549	7	argued	argue	VERB
cblr-2926	549	8	that	that	SCONJ
cblr-2926	549	9	hemi	hemi	PROPN
cblr-2926	549	10	group	group	PROPN
cblr-2926	549	11	had	have	AUX
cblr-2926	549	12	engaged	engage	VERB
cblr-2926	549	13	in	in	ADP
cblr-2926	549	14	fraud	fraud	NOUN
cblr-2926	549	15	"	"	PUNCT
cblr-2926	549	16	only	only	ADV
cblr-2926	549	17	insofar	insofar	ADV
cblr-2926	549	18	as	as	SCONJ
cblr-2926	549	19	it	it	PRON
cblr-2926	549	20	violated	violate	VERB
cblr-2926	549	21	the	the	DET
cblr-2926	549	22	jenkins	jenkins	PROPN
cblr-2926	549	23	act	act	PROPN
cblr-2926	549	24	.	.	PUNCT
cblr-2926	549	25	"	"	PUNCT
cblr-2926	550	1	i	i	PRON
cblr-2926	550	2	d.	d.	VERB
cblr-2926	550	3	at	at	ADP
cblr-2926	550	4	995	995	PROPN
cblr-2926	550	5	(	(	PUNCT
cblr-2926	550	6	ginsburg	ginsburg	PROPN
cblr-2926	550	7	,	,	PUNCT
cblr-2926	550	8	j.	j.	PROPN
cblr-2926	550	9	,	,	PUNCT
cblr-2926	550	10	concurring	concur	VERB
cblr-2926	550	11	)	)	PUNCT
cblr-2926	550	12	.	.	PUNCT
cblr-2926	551	1	any	any	DET
cblr-2926	551	2	fraud	fraud	NOUN
cblr-2926	551	3	to	to	ADP
cblr-2926	551	4	competitors	competitor	NOUN
cblr-2926	551	5	via	via	ADP
cblr-2926	551	6	a	a	DET
cblr-2926	551	7	scheme	scheme	NOUN
cblr-2926	551	8	to	to	PART
cblr-2926	551	9	avoid	avoid	VERB
cblr-2926	551	10	taxes	taxis	NOUN
cblr-2926	551	11	is	be	AUX
cblr-2926	551	12	not	not	PART
cblr-2926	551	13	actionable	actionable	ADJ
cblr-2926	551	14	under	under	ADP
cblr-2926	551	15	anza	anza	PROPN
cblr-2926	551	16	.	.	PUNCT
cblr-2926	552	1	i	i	PRON
cblr-2926	552	2	d.	d.	PROPN
cblr-2926	552	3	note	note	VERB
cblr-2926	552	4	that	that	SCONJ
cblr-2926	552	5	the	the	DET
cblr-2926	552	6	court	court	NOUN
cblr-2926	552	7	did	do	AUX
cblr-2926	552	8	not	not	PART
cblr-2926	552	9	consider	consider	VERB
cblr-2926	552	10	the	the	DET
cblr-2926	552	11	defendants	defendant	NOUN
cblr-2926	552	12	'	'	PART
cblr-2926	552	13	statements	statement	NOUN
cblr-2926	552	14	to	to	ADP
cblr-2926	552	15	taxpayers	taxpayer	NOUN
cblr-2926	552	16	that	that	SCONJ
cblr-2926	552	17	the	the	DET
cblr-2926	552	18	cigarettes	cigarette	NOUN
cblr-2926	552	19	were	be	AUX
cblr-2926	552	20	tax	tax	NOUN
cblr-2926	552	21	free	free	ADJ
cblr-2926	552	22	as	as	ADP
cblr-2926	552	23	a	a	DET
cblr-2926	552	24	basis	basis	NOUN
cblr-2926	552	25	for	for	ADP
cblr-2926	552	26	fraudulent	fraudulent	ADJ
cblr-2926	552	27	predicate	predicate	NOUN
cblr-2926	552	28	acts	act	NOUN
cblr-2926	552	29	because	because	SCONJ
cblr-2926	552	30	such	such	DET
cblr-2926	552	31	an	an	DET
cblr-2926	552	32	argument	argument	NOUN
cblr-2926	552	33	was	be	AUX
cblr-2926	552	34	not	not	PART
cblr-2926	552	35	made	make	VERB
cblr-2926	552	36	in	in	ADP
cblr-2926	552	37	the	the	DET
cblr-2926	552	38	district	district	NOUN
cblr-2926	552	39	court	court	NOUN
cblr-2926	552	40	.	.	PUNCT
cblr-2926	553	1	i	i	PRON
cblr-2926	553	2	d.	d.	PROPN
cblr-2926	553	3	at	at	ADP
cblr-2926	553	4	994	994	NUM
cblr-2926	553	5	.	.	PUNCT
cblr-2926	554	1	no	no	INTJ
cblr-2926	554	2	.	.	PUNCT
cblr-2926	555	1	2:529	2:529	NUM
cblr-2926	555	2	]	]	X
cblr-2926	555	3	559	559	NUM
cblr-2926	555	4	the	the	DET
cblr-2926	555	5	future.35	future.35	NOUN
cblr-2926	555	6	ordinarily	ordinarily	ADV
cblr-2926	555	7	,	,	PUNCT
cblr-2926	555	8	specific	specific	ADJ
cblr-2926	555	9	intent	intent	NOUN
cblr-2926	555	10	for	for	ADP
cblr-2926	555	11	mail	mail	NOUN
cblr-2926	555	12	fraud	fraud	NOUN
cblr-2926	555	13	is	be	AUX
cblr-2926	555	14	proven	prove	VERB
cblr-2926	555	15	by	by	ADP
cblr-2926	555	16	demonstrating	demonstrate	VERB
cblr-2926	555	17	the	the	DET
cblr-2926	555	18	existence	existence	NOUN
cblr-2926	555	19	of	of	ADP
cblr-2926	555	20	a	a	DET
cblr-2926	555	21	scheme	scheme	NOUN
cblr-2926	555	22	reasonably	reasonably	ADV
cblr-2926	555	23	calculated	calculate	VERB
cblr-2926	555	24	to	to	PART
cblr-2926	555	25	deceive	deceive	VERB
cblr-2926	555	26	persons	person	NOUN
cblr-2926	555	27	of	of	ADP
cblr-2926	555	28	ordinary	ordinary	ADJ
cblr-2926	555	29	prudence	prudence	NOUN
cblr-2926	555	30	,	,	PUNCT
cblr-2926	555	31	based	base	VERB
cblr-2926	555	32	on	on	ADP
cblr-2926	555	33	examining	examine	VERB
cblr-2926	555	34	the	the	DET
cblr-2926	555	35	scheme	scheme	NOUN
cblr-2926	555	36	itself	itself	PRON
cblr-2926	555	37	.	.	PUNCT
cblr-2926	556	1	"	"	PUNCT
cblr-2926	556	2	'	'	PUNCT
cblr-2926	556	3	business	business	NOUN
cblr-2926	556	4	plans	plan	NOUN
cblr-2926	556	5	based	base	VERB
cblr-2926	556	6	on	on	ADP
cblr-2926	556	7	smuggling	smuggling	NOUN
cblr-2926	556	8	to	to	PART
cblr-2926	556	9	evade	evade	VERB
cblr-2926	556	10	taxes	taxis	NOUN
cblr-2926	556	11	have	have	AUX
cblr-2926	556	12	been	be	AUX
cblr-2926	556	13	held	hold	VERB
cblr-2926	556	14	to	to	PART
cblr-2926	556	15	constitute	constitute	VERB
cblr-2926	556	16	schemes	scheme	NOUN
cblr-2926	556	17	to	to	PART
cblr-2926	556	18	defraud	defraud	VERB
cblr-2926	556	19	,	,	PUNCT
cblr-2926	556	20	and	and	CCONJ
cblr-2926	556	21	there	there	PRON
cblr-2926	556	22	is	be	VERB
cblr-2926	556	23	no	no	DET
cblr-2926	556	24	reason	reason	NOUN
cblr-2926	556	25	to	to	PART
cblr-2926	556	26	suspect	suspect	VERB
cblr-2926	556	27	that	that	SCONJ
cblr-2926	556	28	tax	tax	NOUN
cblr-2926	556	29	evasion	evasion	NOUN
cblr-2926	556	30	over	over	ADP
cblr-2926	556	31	the	the	DET
cblr-2926	556	32	internet	internet	NOUN
cblr-2926	556	33	would	would	AUX
cblr-2926	556	34	be	be	AUX
cblr-2926	556	35	treated	treat	VERB
cblr-2926	556	36	differently	differently	ADV
cblr-2926	556	37	.	.	PUNCT
cblr-2926	557	1	"	"	PUNCT
cblr-2926	557	2	'	'	PUNCT
cblr-2926	557	3	in	in	ADP
cblr-2926	557	4	any	any	DET
cblr-2926	557	5	case	case	NOUN
cblr-2926	557	6	,	,	PUNCT
cblr-2926	557	7	the	the	DET
cblr-2926	557	8	court	court	NOUN
cblr-2926	557	9	's	's	PART
cblr-2926	557	10	holding	holding	NOUN
cblr-2926	557	11	in	in	ADP
cblr-2926	557	12	hemi	hemi	PROPN
cblr-2926	557	13	group	group	PROPN
cblr-2926	557	14	was	be	AUX
cblr-2926	557	15	limited	limit	VERB
cblr-2926	557	16	to	to	PART
cblr-2926	557	17	proximate	proximate	VERB
cblr-2926	557	18	cause	cause	NOUN
cblr-2926	557	19	,	,	PUNCT
cblr-2926	557	20	and	and	CCONJ
cblr-2926	557	21	while	while	SCONJ
cblr-2926	557	22	a	a	DET
cblr-2926	557	23	lack	lack	NOUN
cblr-2926	557	24	of	of	ADP
cblr-2926	557	25	proximate	proximate	NOUN
cblr-2926	557	26	cause	cause	NOUN
cblr-2926	557	27	may	may	AUX
cblr-2926	557	28	limit	limit	VERB
cblr-2926	557	29	the	the	DET
cblr-2926	557	30	application	application	NOUN
cblr-2926	557	31	of	of	ADP
cblr-2926	557	32	civil	civil	ADJ
cblr-2926	557	33	rico	rico	PROPN
cblr-2926	557	34	,	,	PUNCT
cblr-2926	557	35	it	it	PRON
cblr-2926	557	36	probably	probably	ADV
cblr-2926	557	37	will	will	AUX
cblr-2926	557	38	not	not	PART
cblr-2926	557	39	prevent	prevent	VERB
cblr-2926	557	40	application	application	NOUN
cblr-2926	557	41	of	of	ADP
cblr-2926	557	42	the	the	DET
cblr-2926	557	43	mail	mail	NOUN
cblr-2926	557	44	and	and	CCONJ
cblr-2926	557	45	wire	wire	NOUN
cblr-2926	557	46	fraud	fraud	NOUN
cblr-2926	557	47	statutes	statute	NOUN
cblr-2926	557	48	to	to	ADP
cblr-2926	557	49	the	the	DET
cblr-2926	557	50	conduct	conduct	NOUN
cblr-2926	557	51	.	.	PUNCT
cblr-2926	558	1	defendants	defendant	NOUN
cblr-2926	558	2	who	who	PRON
cblr-2926	558	3	make	make	VERB
cblr-2926	558	4	active	active	ADJ
cblr-2926	558	5	misrepresentations	misrepresentation	NOUN
cblr-2926	558	6	regarding	regard	VERB
cblr-2926	558	7	cigarettes	cigarette	NOUN
cblr-2926	558	8	being	be	AUX
cblr-2926	558	9	tax	tax	NOUN
cblr-2926	558	10	-	-	PUNCT
cblr-2926	558	11	free	free	ADJ
cblr-2926	558	12	,	,	PUNCT
cblr-2926	558	13	like	like	ADP
cblr-2926	558	14	those	those	PRON
cblr-2926	558	15	in	in	ADP
cblr-2926	558	16	hemi	hemi	PROPN
cblr-2926	558	17	group	group	PROPN
cblr-2926	558	18	,	,	PUNCT
cblr-2926	558	19	could	could	AUX
cblr-2926	558	20	also	also	ADV
cblr-2926	558	21	be	be	AUX
cblr-2926	558	22	argued	argue	VERB
cblr-2926	558	23	to	to	PART
cblr-2926	558	24	have	have	AUX
cblr-2926	558	25	committed	commit	VERB
cblr-2926	558	26	fraud	fraud	NOUN
cblr-2926	558	27	directly	directly	ADV
cblr-2926	558	28	through	through	ADP
cblr-2926	558	29	their	their	PRON
cblr-2926	558	30	misrepresentations	misrepresentation	NOUN
cblr-2926	558	31	.	.	PUNCT
cblr-2926	559	1	"	"	PUNCT
cblr-2926	559	2	'	'	PUNCT
cblr-2926	559	3	the	the	DET
cblr-2926	559	4	court	court	NOUN
cblr-2926	559	5	in	in	ADP
cblr-2926	559	6	hemi	hemi	PROPN
cblr-2926	559	7	1	1	NUM
cblr-2926	559	8	see	see	VERB
cblr-2926	559	9	united	united	PROPN
cblr-2926	559	10	states	states	PROPN
cblr-2926	559	11	v.	v.	ADP
cblr-2926	559	12	brewer	brewer	PROPN
cblr-2926	559	13	,	,	PUNCT
cblr-2926	559	14	528	528	NUM
cblr-2926	559	15	f.2d	f.2d	NOUN
cblr-2926	559	16	492	492	NUM
cblr-2926	559	17	,	,	PUNCT
cblr-2926	559	18	494	494	NUM
cblr-2926	559	19	(	(	PUNCT
cblr-2926	559	20	4th	4th	ADJ
cblr-2926	559	21	cir	cir	NOUN
cblr-2926	559	22	.	.	PROPN
cblr-2926	559	23	1975	1975	NUM
cblr-2926	559	24	)	)	PUNCT
cblr-2926	559	25	(	(	PUNCT
cblr-2926	559	26	prior	prior	ADJ
cblr-2926	559	27	prosecution	prosecution	NOUN
cblr-2926	559	28	for	for	ADP
cblr-2926	559	29	mail	mail	NOUN
cblr-2926	559	30	fraud	fraud	NOUN
cblr-2926	559	31	for	for	ADP
cblr-2926	559	32	failure	failure	NOUN
cblr-2926	559	33	to	to	PART
cblr-2926	559	34	file	file	VERB
cblr-2926	559	35	jenkins	jenkins	PROPN
cblr-2926	559	36	act	act	PROPN
cblr-2926	559	37	reports	report	NOUN
cblr-2926	559	38	)	)	PUNCT
cblr-2926	559	39	.	.	PUNCT
cblr-2926	560	1	136	136	NUM
cblr-2926	560	2	united	united	PROPN
cblr-2926	560	3	states	states	PROPN
cblr-2926	560	4	v.	v.	CCONJ
cblr-2926	560	5	green	green	ADJ
cblr-2926	560	6	,	,	PUNCT
cblr-2926	560	7	745	745	NUM
cblr-2926	560	8	f.2d	f.2d	NOUN
cblr-2926	560	9	1205	1205	NUM
cblr-2926	560	10	,	,	PUNCT
cblr-2926	560	11	1207	1207	NUM
cblr-2926	560	12	(	(	PUNCT
cblr-2926	560	13	9th	9th	ADJ
cblr-2926	560	14	cir	cir	NOUN
cblr-2926	560	15	.	.	PUNCT
cblr-2926	560	16	1984	1984	NUM
cblr-2926	560	17	)	)	PUNCT
cblr-2926	560	18	.	.	PUNCT
cblr-2926	561	1	137	137	NUM
cblr-2926	561	2	see	see	VERB
cblr-2926	561	3	pasquantino	pasquantino	PROPN
cblr-2926	561	4	v.	v.	ADP
cblr-2926	561	5	united	united	PROPN
cblr-2926	561	6	states	states	PROPN
cblr-2926	561	7	,	,	PUNCT
cblr-2926	561	8	544	544	NUM
cblr-2926	561	9	u.s	u.s	PROPN
cblr-2926	561	10	.	.	PROPN
cblr-2926	561	11	349	349	NUM
cblr-2926	561	12	,	,	PUNCT
cblr-2926	561	13	375	375	NUM
cblr-2926	561	14	(	(	PUNCT
cblr-2926	561	15	2005	2005	NUM
cblr-2926	561	16	)	)	PUNCT
cblr-2926	561	17	(	(	PUNCT
cblr-2926	561	18	intent	intent	NOUN
cblr-2926	561	19	to	to	PART
cblr-2926	561	20	violate	violate	VERB
cblr-2926	561	21	canadian	canadian	ADJ
cblr-2926	561	22	tax	tax	NOUN
cblr-2926	561	23	law	law	NOUN
cblr-2926	561	24	)	)	PUNCT
cblr-2926	561	25	;	;	PUNCT
cblr-2926	561	26	united	united	PROPN
cblr-2926	561	27	states	states	PROPN
cblr-2926	561	28	v.	v.	ADP
cblr-2926	561	29	trapilo	trapilo	PROPN
cblr-2926	561	30	,	,	PUNCT
cblr-2926	561	31	130	130	NUM
cblr-2926	561	32	f.3d	f.3d	NUM
cblr-2926	561	33	547	547	NUM
cblr-2926	561	34	,	,	PUNCT
cblr-2926	561	35	550	550	NUM
cblr-2926	561	36	n.2	n.2	NOUN
cblr-2926	561	37	(	(	PUNCT
cblr-2926	561	38	2d	2d	NUM
cblr-2926	561	39	cir	cir	NOUN
cblr-2926	561	40	.	.	PUNCT
cblr-2926	561	41	1997	1997	NUM
cblr-2926	561	42	)	)	PUNCT
cblr-2926	561	43	(	(	PUNCT
cblr-2926	561	44	quoting	quote	VERB
cblr-2926	561	45	united	united	PROPN
cblr-2926	561	46	states	states	PROPN
cblr-2926	561	47	v.	v.	PROPN
cblr-2926	561	48	von	von	PROPN
cblr-2926	561	49	barta	barta	PROPN
cblr-2926	561	50	,	,	PUNCT
cblr-2926	561	51	635	635	NUM
cblr-2926	561	52	f.2d	f.2d	ADP
cblr-2926	561	53	999	999	NUM
cblr-2926	561	54	,	,	PUNCT
cblr-2926	561	55	1005	1005	NUM
cblr-2926	561	56	n.12	n.12	NOUN
cblr-2926	561	57	(	(	PUNCT
cblr-2926	561	58	2d	2d	NUM
cblr-2926	561	59	cir	cir	NOUN
cblr-2926	561	60	.	.	PUNCT
cblr-2926	561	61	1980	1980	NUM
cblr-2926	561	62	)	)	PUNCT
cblr-2926	561	63	)	)	PUNCT
cblr-2926	561	64	(	(	PUNCT
cblr-2926	561	65	"	"	PUNCT
cblr-2926	561	66	the	the	DET
cblr-2926	561	67	term	term	NOUN
cblr-2926	561	68	'	'	PUNCT
cblr-2926	561	69	scheme	scheme	NOUN
cblr-2926	561	70	to	to	PART
cblr-2926	561	71	defraud	defraud	VERB
cblr-2926	561	72	'	'	PUNCT
cblr-2926	561	73	is	be	AUX
cblr-2926	561	74	measured	measure	VERB
cblr-2926	561	75	by	by	ADP
cblr-2926	561	76	a	a	DET
cblr-2926	561	77	'	'	PUNCT
cblr-2926	561	78	nontechnical	nontechnical	ADJ
cblr-2926	561	79	standard	standard	NOUN
cblr-2926	561	80	.	.	PUNCT
cblr-2926	562	1	it	it	PRON
cblr-2926	562	2	is	be	AUX
cblr-2926	562	3	a	a	DET
cblr-2926	562	4	reflection	reflection	NOUN
cblr-2926	562	5	of	of	ADP
cblr-2926	562	6	moral	moral	ADJ
cblr-2926	562	7	uprightness	uprightness	NOUN
cblr-2926	562	8	,	,	PUNCT
cblr-2926	562	9	of	of	ADP
cblr-2926	562	10	fundamental	fundamental	ADJ
cblr-2926	562	11	honesty	honesty	NOUN
cblr-2926	562	12	,	,	PUNCT
cblr-2926	562	13	fair	fair	ADJ
cblr-2926	562	14	play	play	NOUN
cblr-2926	562	15	and	and	CCONJ
cblr-2926	562	16	right	right	ADJ
cblr-2926	562	17	dealing	deal	VERB
cblr-2926	562	18	in	in	ADP
cblr-2926	562	19	the	the	DET
cblr-2926	562	20	general	general	NOUN
cblr-2926	562	21	[	[	X
cblr-2926	562	22	and	and	CCONJ
cblr-2926	562	23	]	]	PUNCT
cblr-2926	562	24	business	business	NOUN
cblr-2926	562	25	life	life	NOUN
cblr-2926	562	26	of	of	ADP
cblr-2926	562	27	members	member	NOUN
cblr-2926	562	28	of	of	ADP
cblr-2926	562	29	society	society	NOUN
cblr-2926	562	30	.	.	PUNCT
cblr-2926	562	31	'	'	PUNCT
cblr-2926	563	1	"	"	PUNCT
cblr-2926	563	2	)	)	PUNCT
cblr-2926	563	3	.	.	PUNCT
cblr-2926	564	1	13	13	NUM
cblr-2926	564	2	brief	brief	NOUN
cblr-2926	564	3	in	in	ADP
cblr-2926	564	4	opposition	opposition	NOUN
cblr-2926	564	5	to	to	PART
cblr-2926	564	6	petition	petition	VERB
cblr-2926	564	7	at	at	ADP
cblr-2926	564	8	*	*	NOUN
cblr-2926	564	9	1	1	NUM
cblr-2926	564	10	-	-	SYM
cblr-2926	564	11	2	2	NUM
cblr-2926	564	12	,	,	PUNCT
cblr-2926	564	13	hemi	hemi	NOUN
cblr-2926	564	14	group	group	PROPN
cblr-2926	564	15	v.	v.	ADP
cblr-2926	564	16	city	city	PROPN
cblr-2926	564	17	of	of	ADP
cblr-2926	564	18	new	new	PROPN
cblr-2926	564	19	york	york	PROPN
cblr-2926	564	20	,	,	PUNCT
cblr-2926	564	21	130	130	NUM
cblr-2926	564	22	s.	s.	PROPN
cblr-2926	564	23	ct	ct	PROPN
cblr-2926	564	24	.	.	PROPN
cblr-2926	565	1	983	983	NUM
cblr-2926	565	2	(	(	PUNCT
cblr-2926	565	3	2010	2010	NUM
cblr-2926	565	4	)	)	PUNCT
cblr-2926	565	5	(	(	PUNCT
cblr-2926	565	6	no	no	INTJ
cblr-2926	565	7	.	.	NOUN
cblr-2926	565	8	08	08	NUM
cblr-2926	565	9	-	-	SYM
cblr-2926	565	10	969	969	NUM
cblr-2926	565	11	)	)	PUNCT
cblr-2926	565	12	,	,	PUNCT
cblr-2926	565	13	2009	2009	NUM
cblr-2926	565	14	wl	wl	NOUN
cblr-2926	565	15	934105	934105	NUM
cblr-2926	565	16	.	.	PUNCT
cblr-2926	566	1	the	the	DET
cblr-2926	566	2	city	city	NOUN
cblr-2926	566	3	of	of	ADP
cblr-2926	566	4	new	new	PROPN
cblr-2926	566	5	york	york	PROPN
cblr-2926	566	6	represented	represent	VERB
cblr-2926	566	7	at	at	ADP
cblr-2926	566	8	oral	oral	ADJ
cblr-2926	566	9	argument	argument	NOUN
cblr-2926	566	10	that	that	PRON
cblr-2926	566	11	hemi	hemi	PROPN
cblr-2926	566	12	group	group	NOUN
cblr-2926	566	13	's	's	PART
cblr-2926	566	14	misrepresentations	misrepresentation	NOUN
cblr-2926	566	15	were	be	AUX
cblr-2926	566	16	part	part	NOUN
cblr-2926	566	17	of	of	ADP
cblr-2926	566	18	the	the	DET
cblr-2926	566	19	theory	theory	NOUN
cblr-2926	566	20	of	of	ADP
cblr-2926	566	21	the	the	DET
cblr-2926	566	22	case	case	NOUN
cblr-2926	566	23	:	:	PUNCT
cblr-2926	566	24	"	"	PUNCT
cblr-2926	566	25	he	he	PRON
cblr-2926	566	26	is	be	AUX
cblr-2926	566	27	the	the	DET
cblr-2926	566	28	one	one	NUM
cblr-2926	566	29	who	who	PRON
cblr-2926	566	30	created	create	VERB
cblr-2926	566	31	the	the	DET
cblr-2926	566	32	fraud	fraud	NOUN
cblr-2926	566	33	,	,	PUNCT
cblr-2926	566	34	by	by	ADP
cblr-2926	566	35	leading	lead	VERB
cblr-2926	566	36	the	the	DET
cblr-2926	566	37	consumer	consumer	NOUN
cblr-2926	566	38	to	to	PART
cblr-2926	566	39	believe	believe	VERB
cblr-2926	566	40	they	they	PRON
cblr-2926	566	41	did	do	AUX
cblr-2926	566	42	n't	not	PART
cblr-2926	566	43	have	have	VERB
cblr-2926	566	44	an	an	DET
cblr-2926	566	45	obligation	obligation	NOUN
cblr-2926	566	46	to	to	PART
cblr-2926	566	47	pay	pay	VERB
cblr-2926	566	48	.	.	PUNCT
cblr-2926	567	1	we	we	PRON
cblr-2926	567	2	are	be	AUX
cblr-2926	567	3	suing	sue	VERB
cblr-2926	567	4	based	base	VERB
cblr-2926	567	5	on	on	ADP
cblr-2926	567	6	impedence	impedence	NOUN
cblr-2926	567	7	with	with	ADP
cblr-2926	567	8	the	the	DET
cblr-2926	567	9	opportunity	opportunity	NOUN
cblr-2926	567	10	to	to	PART
cblr-2926	567	11	collect	collect	VERB
cblr-2926	567	12	taxes	taxis	NOUN
cblr-2926	567	13	.	.	PUNCT
cblr-2926	567	14	"	"	PUNCT
cblr-2926	568	1	transcript	transcript	NOUN
cblr-2926	568	2	of	of	ADP
cblr-2926	568	3	oral	oral	ADJ
cblr-2926	568	4	argument	argument	NOUN
cblr-2926	568	5	at	at	ADP
cblr-2926	568	6	36	36	NUM
cblr-2926	568	7	,	,	PUNCT
cblr-2926	568	8	hemi	hemi	PROPN
cblr-2926	568	9	group	group	PROPN
cblr-2926	568	10	v.	v.	ADP
cblr-2926	568	11	city	city	PROPN
cblr-2926	568	12	of	of	ADP
cblr-2926	568	13	new	new	PROPN
cblr-2926	568	14	york	york	PROPN
cblr-2926	568	15	,	,	PUNCT
cblr-2926	568	16	130	130	NUM
cblr-2926	568	17	s.	s.	PROPN
cblr-2926	568	18	ct	ct	PROPN
cblr-2926	568	19	.	.	PROPN
cblr-2926	569	1	983	983	NUM
cblr-2926	569	2	(	(	PUNCT
cblr-2926	569	3	2010	2010	NUM
cblr-2926	569	4	)	)	PUNCT
cblr-2926	569	5	(	(	PUNCT
cblr-2926	569	6	no	no	INTJ
cblr-2926	569	7	.	.	NOUN
cblr-2926	569	8	08	08	NUM
cblr-2926	569	9	-	-	SYM
cblr-2926	569	10	969	969	NUM
cblr-2926	569	11	)	)	PUNCT
cblr-2926	569	12	,	,	PUNCT
cblr-2926	569	13	available	available	ADJ
cblr-2926	569	14	at	at	ADP
cblr-2926	569	15	http://www.supremecourtus.gov/oral-arguments/argument	http://www.supremecourtus.gov/oral-arguments/argument	ADJ
cblr-2926	569	16	transcripts/08969.pdf	transcripts/08969.pdf	PROPN
cblr-2926	569	17	.	.	PUNCT
cblr-2926	570	1	the	the	DET
cblr-2926	570	2	city	city	NOUN
cblr-2926	570	3	admitted	admit	VERB
cblr-2926	570	4	that	that	SCONJ
cblr-2926	570	5	it	it	PRON
cblr-2926	570	6	would	would	AUX
cblr-2926	570	7	have	have	VERB
cblr-2926	570	8	to	to	PART
cblr-2926	570	9	prove	prove	VERB
cblr-2926	570	10	that	that	SCONJ
cblr-2926	570	11	the	the	DET
cblr-2926	570	12	misrepresentations	misrepresentation	NOUN
cblr-2926	570	13	in	in	ADP
cblr-2926	570	14	fact	fact	NOUN
cblr-2926	570	15	caused	cause	VERB
cblr-2926	570	16	a	a	DET
cblr-2926	570	17	failure	failure	NOUN
cblr-2926	570	18	to	to	PART
cblr-2926	570	19	pay	pay	VERB
cblr-2926	570	20	taxes	taxis	NOUN
cblr-2926	570	21	.	.	PUNCT
cblr-2926	571	1	i	i	PRON
cblr-2926	571	2	d.	d.	PROPN
cblr-2926	571	3	at	at	ADP
cblr-2926	571	4	35	35	NUM
cblr-2926	571	5	-	-	SYM
cblr-2926	571	6	36	36	NUM
cblr-2926	571	7	.	.	PUNCT
cblr-2926	572	1	note	note	NOUN
cblr-2926	572	2	,	,	PUNCT
cblr-2926	572	3	however	however	ADV
cblr-2926	572	4	,	,	PUNCT
cblr-2926	572	5	that	that	SCONJ
cblr-2926	572	6	a	a	DET
cblr-2926	572	7	court	court	NOUN
cblr-2926	572	8	might	might	AUX
cblr-2926	572	9	not	not	PART
cblr-2926	572	10	find	find	VERB
cblr-2926	572	11	representations	representation	NOUN
cblr-2926	572	12	necessary	necessary	ADJ
cblr-2926	572	13	based	base	VERB
cblr-2926	572	14	on	on	ADP
cblr-2926	572	15	a	a	DET
cblr-2926	572	16	failure	failure	NOUN
cblr-2926	572	17	to	to	PART
cblr-2926	572	18	disclose	disclose	VERB
cblr-2926	572	19	theory	theory	NOUN
cblr-2926	572	20	.	.	PUNCT
cblr-2926	573	1	the	the	DET
cblr-2926	573	2	defendant	defendant	NOUN
cblr-2926	573	3	in	in	ADP
cblr-2926	573	4	brewer	brewer	NOUN
cblr-2926	573	5	was	be	AUX
cblr-2926	573	6	convicted	convict	VERB
cblr-2926	573	7	of	of	ADP
cblr-2926	573	8	mail	mail	NOUN
cblr-2926	573	9	fraud	fraud	NOUN
cblr-2926	573	10	without	without	ADP
cblr-2926	573	11	evidence	evidence	NOUN
cblr-2926	573	12	of	of	ADP
cblr-2926	573	13	having	having	AUX
cblr-2926	573	14	advertised	advertise	VERB
cblr-2926	573	15	cigarettes	cigarette	NOUN
cblr-2926	573	16	as	as	ADP
cblr-2926	573	17	tax	tax	NOUN
cblr-2926	573	18	free	free	ADJ
cblr-2926	573	19	.	.	PUNCT
cblr-2926	574	1	united	united	PROPN
cblr-2926	574	2	states	states	PROPN
cblr-2926	574	3	v.	v.	ADP
cblr-2926	574	4	brewer	brewer	PROPN
cblr-2926	574	5	,	,	PUNCT
cblr-2926	574	6	528	528	NUM
cblr-2926	574	7	f.2d	f.2d	NOUN
cblr-2926	574	8	492	492	NUM
cblr-2926	574	9	,	,	PUNCT
cblr-2926	574	10	494	494	NUM
cblr-2926	574	11	(	(	PUNCT
cblr-2926	574	12	4th	4th	ADJ
cblr-2926	574	13	cir	cir	NOUN
cblr-2926	574	14	.	.	PUNCT
cblr-2926	574	15	1975	1975	NUM
cblr-2926	574	16	)	)	PUNCT
cblr-2926	574	17	.	.	PUNCT
cblr-2926	575	1	the	the	DET
cblr-2926	575	2	court	court	NOUN
cblr-2926	575	3	noted	note	VERB
cblr-2926	575	4	that	that	SCONJ
cblr-2926	575	5	she	she	PRON
cblr-2926	575	6	had	have	AUX
cblr-2926	575	7	sold	sell	VERB
cblr-2926	575	8	cigarettes	cigarette	NOUN
cblr-2926	575	9	through	through	ADP
cblr-2926	575	10	the	the	DET
cblr-2926	575	11	mail	mail	NOUN
cblr-2926	575	12	at	at	ADP
cblr-2926	575	13	a	a	DET
cblr-2926	575	14	price	price	NOUN
cblr-2926	575	15	[	[	X
cblr-2926	575	16	vol	vol	NOUN
cblr-2926	575	17	.	.	PUNCT
cblr-2926	576	1	2010560	2010560	NUM
cblr-2926	576	2	col	col	PROPN
cblr-2926	576	3	umbia	umbia	PROPN
cblr-2926	576	4	b	b	PROPN
cblr-2926	576	5	usiness	usiness	PROPN
cblr-2926	576	6	la	la	PROPN
cblr-2926	576	7	w	w	PROPN
cblr-2926	576	8	re	re	PROPN
cblr-2926	576	9	vie	vie	PROPN
cblr-2926	576	10	w	w	PROPN
cblr-2926	576	11	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	576	12	hemi	hemi	PROPN
cblr-2926	576	13	group	group	PROPN
cblr-2926	576	14	group	group	PROPN
cblr-2926	576	15	did	do	AUX
cblr-2926	576	16	not	not	PART
cblr-2926	576	17	consider	consider	VERB
cblr-2926	576	18	whether	whether	SCONJ
cblr-2926	576	19	these	these	DET
cblr-2926	576	20	misrepresentations	misrepresentation	NOUN
cblr-2926	576	21	could	could	AUX
cblr-2926	576	22	constitute	constitute	VERB
cblr-2926	576	23	predicate	predicate	NOUN
cblr-2926	576	24	acts	act	NOUN
cblr-2926	576	25	for	for	ADP
cblr-2926	576	26	civil	civil	ADJ
cblr-2926	576	27	rico	rico	PROPN
cblr-2926	576	28	because	because	SCONJ
cblr-2926	576	29	they	they	PRON
cblr-2926	576	30	were	be	AUX
cblr-2926	576	31	not	not	PART
cblr-2926	576	32	pled	plead	VERB
cblr-2926	576	33	in	in	ADP
cblr-2926	576	34	the	the	DET
cblr-2926	576	35	district	district	NOUN
cblr-2926	576	36	court	court	NOUN
cblr-2926	576	37	.	.	PUNCT
cblr-2926	577	1	"	"	PUNCT
cblr-2926	577	2	'	'	PUNCT
cblr-2926	577	3	to	to	PART
cblr-2926	577	4	be	be	AUX
cblr-2926	577	5	actionable	actionable	ADJ
cblr-2926	577	6	under	under	ADP
cblr-2926	577	7	mail	mail	NOUN
cblr-2926	577	8	fraud	fraud	NOUN
cblr-2926	577	9	,	,	PUNCT
cblr-2926	577	10	misrepresentations	misrepresentation	NOUN
cblr-2926	577	11	must	must	AUX
cblr-2926	577	12	be	be	AUX
cblr-2926	577	13	either	either	CCONJ
cblr-2926	577	14	(	(	PUNCT
cblr-2926	577	15	1	1	X
cblr-2926	577	16	)	)	PUNCT
cblr-2926	577	17	objectively	objectively	ADV
cblr-2926	577	18	reliable	reliable	ADJ
cblr-2926	577	19	or	or	CCONJ
cblr-2926	577	20	(	(	PUNCT
cblr-2926	577	21	2	2	NUM
cblr-2926	577	22	)	)	PUNCT
cblr-2926	577	23	such	such	ADJ
cblr-2926	577	24	that	that	SCONJ
cblr-2926	577	25	the	the	DET
cblr-2926	577	26	defendant	defendant	NOUN
cblr-2926	577	27	should	should	AUX
cblr-2926	577	28	have	have	AUX
cblr-2926	577	29	known	know	VERB
cblr-2926	577	30	the	the	DET
cblr-2926	577	31	victim	victim	NOUN
cblr-2926	577	32	would	would	AUX
cblr-2926	577	33	regard	regard	VERB
cblr-2926	577	34	them	they	PRON
cblr-2926	577	35	as	as	ADP
cblr-2926	577	36	important.14	important.14	PROPN
cblr-2926	577	37	o	o	NOUN
cblr-2926	577	38	to	to	ADP
cblr-2926	577	39	the	the	DET
cblr-2926	577	40	extent	extent	NOUN
cblr-2926	577	41	such	such	ADJ
cblr-2926	577	42	misrepresentations	misrepresentation	NOUN
cblr-2926	577	43	were	be	AUX
cblr-2926	577	44	to	to	PART
cblr-2926	577	45	be	be	AUX
cblr-2926	577	46	held	hold	VERB
cblr-2926	577	47	actionable	actionable	ADJ
cblr-2926	577	48	,	,	PUNCT
cblr-2926	577	49	retailers	retailer	NOUN
cblr-2926	577	50	could	could	AUX
cblr-2926	577	51	try	try	VERB
cblr-2926	577	52	to	to	PART
cblr-2926	577	53	structure	structure	VERB
cblr-2926	577	54	their	their	PRON
cblr-2926	577	55	representations	representation	NOUN
cblr-2926	577	56	to	to	ADP
cblr-2926	577	57	the	the	DET
cblr-2926	577	58	tax	tax	NOUN
cblr-2926	577	59	status	status	NOUN
cblr-2926	577	60	of	of	ADP
cblr-2926	577	61	their	their	PRON
cblr-2926	577	62	cigarettes	cigarette	NOUN
cblr-2926	577	63	such	such	ADJ
cblr-2926	577	64	that	that	SCONJ
cblr-2926	577	65	they	they	PRON
cblr-2926	577	66	do	do	AUX
cblr-2926	577	67	not	not	PART
cblr-2926	577	68	appear	appear	VERB
cblr-2926	577	69	reliable	reliable	ADJ
cblr-2926	577	70	or	or	CCONJ
cblr-2926	577	71	do	do	AUX
cblr-2926	577	72	not	not	PART
cblr-2926	577	73	mislead	mislead	VERB
cblr-2926	577	74	with	with	ADP
cblr-2926	577	75	respect	respect	NOUN
cblr-2926	577	76	to	to	ADP
cblr-2926	577	77	tax	tax	NOUN
cblr-2926	577	78	obligations	obligation	NOUN
cblr-2926	577	79	,	,	PUNCT
cblr-2926	577	80	thus	thus	ADV
cblr-2926	577	81	weakening	weaken	VERB
cblr-2926	577	82	the	the	DET
cblr-2926	577	83	strength	strength	NOUN
cblr-2926	577	84	of	of	ADP
cblr-2926	577	85	the	the	DET
cblr-2926	577	86	mail	mail	NOUN
cblr-2926	577	87	fraud	fraud	NOUN
cblr-2926	577	88	claims	claim	NOUN
cblr-2926	577	89	against	against	ADP
cblr-2926	577	90	them.14	them.14	NOUN
cblr-2926	577	91	'	'	PUNCT
cblr-2926	577	92	additionally	additionally	ADV
cblr-2926	577	93	,	,	PUNCT
cblr-2926	577	94	bringing	bring	VERB
cblr-2926	577	95	a	a	DET
cblr-2926	577	96	civil	civil	ADJ
cblr-2926	577	97	rico	rico	PROPN
cblr-2926	577	98	suit	suit	NOUN
cblr-2926	577	99	requires	require	VERB
cblr-2926	577	100	proof	proof	NOUN
cblr-2926	577	101	that	that	SCONJ
cblr-2926	577	102	the	the	DET
cblr-2926	577	103	tax	tax	NOUN
cblr-2926	577	104	evasion	evasion	NOUN
cblr-2926	577	105	scheme	scheme	NOUN
cblr-2926	577	106	was	be	AUX
cblr-2926	577	107	willful.14	willful.14	NOUN
cblr-2926	577	108	2	2	NUM
cblr-2926	577	109	courts	court	NOUN
cblr-2926	577	110	would	would	AUX
cblr-2926	577	111	want	want	VERB
cblr-2926	577	112	to	to	PART
cblr-2926	577	113	take	take	VERB
cblr-2926	577	114	care	care	NOUN
cblr-2926	577	115	in	in	ADP
cblr-2926	577	116	interpreting	interpret	VERB
cblr-2926	577	117	this	this	DET
cblr-2926	577	118	requirement	requirement	NOUN
cblr-2926	577	119	,	,	PUNCT
cblr-2926	577	120	lest	lest	SCONJ
cblr-2926	577	121	they	they	PRON
cblr-2926	577	122	create	create	VERB
cblr-2926	577	123	doctrine	doctrine	NOUN
cblr-2926	577	124	that	that	PRON
cblr-2926	577	125	would	would	AUX
cblr-2926	577	126	allow	allow	VERB
cblr-2926	577	127	states	state	NOUN
cblr-2926	577	128	to	to	PART
cblr-2926	577	129	bring	bring	VERB
cblr-2926	577	130	civil	civil	ADJ
cblr-2926	577	131	rico	rico	PROPN
cblr-2926	577	132	suits	suit	NOUN
cblr-2926	577	133	against	against	ADP
cblr-2926	577	134	any	any	DET
cblr-2926	577	135	internet	internet	NOUN
cblr-2926	577	136	retailer	retailer	NOUN
cblr-2926	577	137	who	who	PRON
cblr-2926	577	138	fails	fail	VERB
cblr-2926	577	139	to	to	PART
cblr-2926	577	140	collect	collect	VERB
cblr-2926	577	141	sales	sale	NOUN
cblr-2926	577	142	taxes	taxis	NOUN
cblr-2926	577	143	that	that	PRON
cblr-2926	577	144	are	be	AUX
cblr-2926	577	145	due	due	ADJ
cblr-2926	577	146	.	.	PUNCT
cblr-2926	577	147	'	'	PUNCT
cblr-2926	578	1	3	3	NUM
cblr-2926	578	2	while	while	NOUN
cblr-2926	578	3	,	,	PUNCT
cblr-2926	578	4	before	before	ADP
cblr-2926	578	5	hemi	hemi	PROPN
cblr-2926	578	6	group	group	PROPN
cblr-2926	578	7	,	,	PUNCT
cblr-2926	578	8	retailers	retailer	NOUN
cblr-2926	578	9	substantially	substantially	ADV
cblr-2926	578	10	lower	low	ADJ
cblr-2926	578	11	than	than	ADP
cblr-2926	578	12	the	the	DET
cblr-2926	578	13	cost	cost	NOUN
cblr-2926	578	14	with	with	ADP
cblr-2926	578	15	taxes	taxis	NOUN
cblr-2926	578	16	,	,	PUNCT
cblr-2926	578	17	i	i	PRON
cblr-2926	578	18	d.	d.	PROPN
cblr-2926	578	19	,	,	PUNCT
cblr-2926	578	20	although	although	SCONJ
cblr-2926	578	21	a	a	DET
cblr-2926	578	22	defendant	defendant	NOUN
cblr-2926	578	23	presumably	presumably	ADV
cblr-2926	578	24	could	could	AUX
cblr-2926	578	25	argue	argue	VERB
cblr-2926	578	26	that	that	SCONJ
cblr-2926	578	27	doing	do	VERB
cblr-2926	578	28	so	so	ADV
cblr-2926	578	29	is	be	AUX
cblr-2926	578	30	reasonable	reasonable	ADJ
cblr-2926	578	31	,	,	PUNCT
cblr-2926	578	32	given	give	VERB
cblr-2926	578	33	that	that	SCONJ
cblr-2926	578	34	the	the	DET
cblr-2926	578	35	taxes	taxis	NOUN
cblr-2926	578	36	are	be	AUX
cblr-2926	578	37	to	to	PART
cblr-2926	578	38	be	be	AUX
cblr-2926	578	39	paid	pay	VERB
cblr-2926	578	40	by	by	ADP
cblr-2926	578	41	the	the	DET
cblr-2926	578	42	consumer	consumer	NOUN
cblr-2926	578	43	.	.	PUNCT
cblr-2926	579	1	courts	court	NOUN
cblr-2926	579	2	would	would	AUX
cblr-2926	579	3	probably	probably	ADV
cblr-2926	579	4	consider	consider	VERB
cblr-2926	579	5	the	the	DET
cblr-2926	579	6	willful	willful	ADJ
cblr-2926	579	7	failure	failure	NOUN
cblr-2926	579	8	to	to	PART
cblr-2926	579	9	make	make	VERB
cblr-2926	579	10	the	the	DET
cblr-2926	579	11	necessary	necessary	ADJ
cblr-2926	579	12	disclosures	disclosure	NOUN
cblr-2926	579	13	sufficient	sufficient	ADJ
cblr-2926	579	14	for	for	ADP
cblr-2926	579	15	a	a	DET
cblr-2926	579	16	scheme	scheme	NOUN
cblr-2926	579	17	to	to	PART
cblr-2926	579	18	defraud	defraud	VERB
cblr-2926	579	19	.	.	PUNCT
cblr-2926	580	1	see	see	VERB
cblr-2926	580	2	,	,	PUNCT
cblr-2926	580	3	e.g.	e.g.	ADV
cblr-2926	580	4	,	,	PUNCT
cblr-2926	580	5	pasquantino	pasquantino	PROPN
cblr-2926	580	6	v.	v.	PROPN
cblr-2926	580	7	united	united	PROPN
cblr-2926	580	8	states	states	PROPN
cblr-2926	580	9	,	,	PUNCT
cblr-2926	580	10	544	544	NUM
cblr-2926	580	11	u.s	u.s	PROPN
cblr-2926	580	12	.	.	PROPN
cblr-2926	580	13	349	349	NUM
cblr-2926	580	14	,	,	PUNCT
cblr-2926	580	15	355	355	NUM
cblr-2926	580	16	(	(	PUNCT
cblr-2926	580	17	2005	2005	NUM
cblr-2926	580	18	)	)	PUNCT
cblr-2926	580	19	.	.	PUNCT
cblr-2926	581	1	1	1	X
cblr-2926	581	2	..	..	PUNCT
cblr-2926	581	3	hemi	hemi	PROPN
cblr-2926	581	4	group	group	PROPN
cblr-2926	581	5	v.	v.	ADP
cblr-2926	581	6	city	city	PROPN
cblr-2926	581	7	of	of	ADP
cblr-2926	581	8	new	new	PROPN
cblr-2926	581	9	york	york	PROPN
cblr-2926	581	10	,	,	PUNCT
cblr-2926	581	11	130	130	NUM
cblr-2926	581	12	s.	s.	PROPN
cblr-2926	581	13	ct	ct	PROPN
cblr-2926	581	14	.	.	PROPN
cblr-2926	581	15	983	983	NUM
cblr-2926	581	16	,	,	PUNCT
cblr-2926	581	17	985	985	NUM
cblr-2926	581	18	(	(	PUNCT
cblr-2926	581	19	2010	2010	NUM
cblr-2926	581	20	)	)	PUNCT
cblr-2926	581	21	.	.	PUNCT
cblr-2926	582	1	140	140	NUM
cblr-2926	582	2	see	see	VERB
cblr-2926	582	3	united	united	PROPN
cblr-2926	582	4	states	states	PROPN
cblr-2926	582	5	v.	v.	ADP
cblr-2926	582	6	svete	svete	ADJ
cblr-2926	582	7	,	,	PUNCT
cblr-2926	582	8	556	556	NUM
cblr-2926	582	9	f.3d	f.3d	NUM
cblr-2926	582	10	1157	1157	NUM
cblr-2926	582	11	,	,	PUNCT
cblr-2926	582	12	1162	1162	NUM
cblr-2926	582	13	-	-	SYM
cblr-2926	582	14	66	66	NUM
cblr-2926	582	15	(	(	PUNCT
cblr-2926	582	16	11th	11th	ADJ
cblr-2926	582	17	cir	cir	NOUN
cblr-2926	582	18	.	.	PUNCT
cblr-2926	582	19	2009	2009	NUM
cblr-2926	582	20	)	)	PUNCT
cblr-2926	582	21	(	(	PUNCT
cblr-2926	582	22	en	en	X
cblr-2926	582	23	banc	banc	PROPN
cblr-2926	582	24	)	)	PUNCT
cblr-2926	582	25	.	.	PUNCT
cblr-2926	583	1	14	14	NUM
cblr-2926	583	2	'	'	PUNCT
cblr-2926	583	3	for	for	ADP
cblr-2926	583	4	example	example	NOUN
cblr-2926	583	5	,	,	PUNCT
cblr-2926	583	6	www.smokes-spirits.com	www.smokes-spirits.com	PROPN
cblr-2926	583	7	now	now	ADV
cblr-2926	583	8	does	do	AUX
cblr-2926	583	9	not	not	PART
cblr-2926	583	10	make	make	VERB
cblr-2926	583	11	representations	representation	NOUN
cblr-2926	583	12	regarding	regard	VERB
cblr-2926	583	13	purchasers	purchaser	NOUN
cblr-2926	583	14	'	'	PART
cblr-2926	583	15	tax	tax	NOUN
cblr-2926	583	16	obligations	obligation	NOUN
cblr-2926	583	17	.	.	PUNCT
cblr-2926	584	1	see	see	VERB
cblr-2926	584	2	smokesspirits.com	smokesspirits.com	X
cblr-2926	584	3	frequently	frequently	ADV
cblr-2926	584	4	asked	ask	VERB
cblr-2926	584	5	questions	question	NOUN
cblr-2926	584	6	,	,	PUNCT
cblr-2926	584	7	http://www.smokes-spirits.com/	http://www.smokes-spirits.com/	PROPN
cblr-2926	584	8	faq%27s.aspx	faq%27s.aspx	PROPN
cblr-2926	584	9	/	/	SYM
cblr-2926	584	10	store/0#18	store/0#18	PROPN
cblr-2926	584	11	(	(	PUNCT
cblr-2926	584	12	last	last	ADV
cblr-2926	584	13	visited	visit	VERB
cblr-2926	584	14	mar	mar	PROPN
cblr-2926	584	15	.	.	PROPN
cblr-2926	584	16	1	1	NUM
cblr-2926	584	17	,	,	PUNCT
cblr-2926	584	18	2010	2010	NUM
cblr-2926	584	19	)	)	PUNCT
cblr-2926	584	20	(	(	PUNCT
cblr-2926	584	21	"	"	PUNCT
cblr-2926	584	22	[	[	X
cblr-2926	584	23	q	q	X
cblr-2926	584	24	]	]	X
cblr-2926	584	25	will	will	AUX
cblr-2926	584	26	i	i	PRON
cblr-2926	584	27	be	be	AUX
cblr-2926	584	28	charged	charge	VERB
cblr-2926	584	29	taxes	taxis	NOUN
cblr-2926	584	30	?	?	PUNCT
cblr-2926	585	1	[	[	X
cblr-2926	585	2	a	a	X
cblr-2926	585	3	]	]	X
cblr-2926	585	4	we	we	PRON
cblr-2926	585	5	are	be	AUX
cblr-2926	585	6	a	a	DET
cblr-2926	585	7	native	native	ADJ
cblr-2926	585	8	american	american	ADJ
cblr-2926	585	9	business	business	NOUN
cblr-2926	585	10	located	locate	VERB
cblr-2926	585	11	on	on	ADP
cblr-2926	585	12	the	the	DET
cblr-2926	585	13	seneca	seneca	NOUN
cblr-2926	585	14	nation	nation	NOUN
cblr-2926	585	15	(	(	PUNCT
cblr-2926	585	16	a	a	DET
cblr-2926	585	17	sovereign	sovereign	ADJ
cblr-2926	585	18	nation	nation	NOUN
cblr-2926	585	19	)	)	PUNCT
cblr-2926	585	20	in	in	ADP
cblr-2926	585	21	western	western	ADJ
cblr-2926	585	22	new	new	PROPN
cblr-2926	585	23	york	york	PROPN
cblr-2926	585	24	.	.	PUNCT
cblr-2926	586	1	it	it	PRON
cblr-2926	586	2	is	be	AUX
cblr-2926	586	3	the	the	DET
cblr-2926	586	4	responsibility	responsibility	NOUN
cblr-2926	586	5	of	of	ADP
cblr-2926	586	6	the	the	DET
cblr-2926	586	7	buyer	buyer	NOUN
cblr-2926	586	8	to	to	PART
cblr-2926	586	9	ascertain	ascertain	VERB
cblr-2926	586	10	and	and	CCONJ
cblr-2926	586	11	comply	comply	VERB
cblr-2926	586	12	with	with	ADP
cblr-2926	586	13	any	any	DET
cblr-2926	586	14	laws	law	NOUN
cblr-2926	586	15	in	in	ADP
cblr-2926	586	16	regard	regard	NOUN
cblr-2926	586	17	to	to	ADP
cblr-2926	586	18	the	the	DET
cblr-2926	586	19	purchase	purchase	NOUN
cblr-2926	586	20	and	and	CCONJ
cblr-2926	586	21	use	use	NOUN
cblr-2926	586	22	of	of	ADP
cblr-2926	586	23	any	any	DET
cblr-2926	586	24	cigarette	cigarette	NOUN
cblr-2926	586	25	products	product	NOUN
cblr-2926	586	26	.	.	PUNCT
cblr-2926	587	1	in	in	ADP
cblr-2926	587	2	order	order	NOUN
cblr-2926	587	3	to	to	PART
cblr-2926	587	4	determine	determine	VERB
cblr-2926	587	5	the	the	DET
cblr-2926	587	6	applicable	applicable	ADJ
cblr-2926	587	7	limits	limit	NOUN
cblr-2926	587	8	on	on	ADP
cblr-2926	587	9	purchases	purchase	NOUN
cblr-2926	587	10	or	or	CCONJ
cblr-2926	587	11	taxing	tax	VERB
cblr-2926	587	12	responsibilities	responsibility	NOUN
cblr-2926	587	13	,	,	PUNCT
cblr-2926	587	14	if	if	SCONJ
cblr-2926	587	15	any	any	PRON
cblr-2926	587	16	,	,	PUNCT
cblr-2926	587	17	imposed	impose	VERB
cblr-2926	587	18	by	by	ADP
cblr-2926	587	19	your	your	PRON
cblr-2926	587	20	particular	particular	ADJ
cblr-2926	587	21	state	state	NOUN
cblr-2926	587	22	,	,	PUNCT
cblr-2926	587	23	the	the	DET
cblr-2926	587	24	consumer	consumer	NOUN
cblr-2926	587	25	may	may	AUX
cblr-2926	587	26	want	want	VERB
cblr-2926	587	27	to	to	PART
cblr-2926	587	28	contact	contact	VERB
cblr-2926	587	29	their	their	PRON
cblr-2926	587	30	state	state	NOUN
cblr-2926	587	31	authorities	authority	NOUN
cblr-2926	587	32	.	.	PUNCT
cblr-2926	588	1	"	"	PUNCT
cblr-2926	588	2	)	)	PUNCT
cblr-2926	588	3	.	.	PUNCT
cblr-2926	589	1	the	the	DET
cblr-2926	589	2	site	site	NOUN
cblr-2926	589	3	's	's	PART
cblr-2926	589	4	privacy	privacy	NOUN
cblr-2926	589	5	policy	policy	NOUN
cblr-2926	589	6	states	state	VERB
cblr-2926	589	7	that	that	SCONJ
cblr-2926	589	8	customer	customer	NOUN
cblr-2926	589	9	information	information	NOUN
cblr-2926	589	10	will	will	AUX
cblr-2926	589	11	not	not	PART
cblr-2926	589	12	be	be	AUX
cblr-2926	589	13	disclosed	disclose	VERB
cblr-2926	589	14	"	"	PUNCT
cblr-2926	589	15	to	to	ADP
cblr-2926	589	16	anyone	anyone	PRON
cblr-2926	589	17	for	for	ADP
cblr-2926	589	18	any	any	DET
cblr-2926	589	19	reason	reason	NOUN
cblr-2926	589	20	.	.	PUNCT
cblr-2926	589	21	"	"	PUNCT
cblr-2926	590	1	i	i	PRON
cblr-2926	590	2	d.	d.	PROPN
cblr-2926	590	3	141	141	NUM
cblr-2926	590	4	see	see	VERB
cblr-2926	590	5	united	united	PROPN
cblr-2926	590	6	states	states	PROPN
cblr-2926	590	7	v.	v.	ADP
cblr-2926	590	8	brewer	brewer	PROPN
cblr-2926	590	9	,	,	PUNCT
cblr-2926	590	10	528	528	NUM
cblr-2926	590	11	f.2d	f.2d	NOUN
cblr-2926	590	12	492	492	NUM
cblr-2926	590	13	,	,	PUNCT
cblr-2926	590	14	496	496	NUM
cblr-2926	590	15	(	(	PUNCT
cblr-2926	590	16	4th	4th	ADJ
cblr-2926	590	17	cir	cir	NOUN
cblr-2926	590	18	.	.	PUNCT
cblr-2926	590	19	1975	1975	NUM
cblr-2926	590	20	)	)	PUNCT
cblr-2926	590	21	.	.	PUNCT
cblr-2926	591	1	"	"	PUNCT
cblr-2926	591	2	4	4	NUM
cblr-2926	591	3	see	see	VERB
cblr-2926	591	4	zelinsky	zelinsky	ADJ
cblr-2926	591	5	,	,	PUNCT
cblr-2926	591	6	supra	supra	ADJ
cblr-2926	591	7	note	note	NOUN
cblr-2926	591	8	81	81	NUM
cblr-2926	591	9	,	,	PUNCT
cblr-2926	591	10	at	at	ADP
cblr-2926	591	11	18	18	NUM
cblr-2926	591	12	-	-	SYM
cblr-2926	591	13	19	19	NUM
cblr-2926	591	14	(	(	PUNCT
cblr-2926	591	15	explaining	explain	VERB
cblr-2926	591	16	how	how	SCONJ
cblr-2926	591	17	an	an	DET
cblr-2926	591	18	internet	internet	NOUN
cblr-2926	591	19	retailer	retailer	NOUN
cblr-2926	591	20	can	can	AUX
cblr-2926	591	21	face	face	VERB
cblr-2926	591	22	difficulties	difficulty	NOUN
cblr-2926	591	23	determining	determine	VERB
cblr-2926	591	24	whether	whether	SCONJ
cblr-2926	591	25	it	it	PRON
cblr-2926	591	26	is	be	AUX
cblr-2926	591	27	in	in	ADP
cblr-2926	591	28	a	a	DET
cblr-2926	591	29	position	position	NOUN
cblr-2926	591	30	where	where	SCONJ
cblr-2926	591	31	it	it	PRON
cblr-2926	591	32	must	must	AUX
cblr-2926	591	33	collect	collect	VERB
cblr-2926	591	34	sales	sale	NOUN
cblr-2926	591	35	tax	tax	NOUN
cblr-2926	591	36	on	on	ADP
cblr-2926	591	37	shipments	shipment	NOUN
cblr-2926	591	38	to	to	ADP
cblr-2926	591	39	the	the	DET
cblr-2926	591	40	state	state	NOUN
cblr-2926	591	41	)	)	PUNCT
cblr-2926	591	42	;	;	PUNCT
cblr-2926	591	43	cf	cf	NOUN
cblr-2926	591	44	transcript	transcript	NOUN
cblr-2926	591	45	of	of	ADP
cblr-2926	591	46	oral	oral	ADJ
cblr-2926	591	47	argument	argument	NOUN
cblr-2926	591	48	at	at	ADP
cblr-2926	591	49	42	42	NUM
cblr-2926	591	50	,	,	PUNCT
cblr-2926	591	51	hemi	hemi	PROPN
cblr-2926	591	52	group	group	PROPN
cblr-2926	591	53	v.	v.	ADP
cblr-2926	591	54	city	city	PROPN
cblr-2926	591	55	of	of	ADP
cblr-2926	591	56	new	new	PROPN
cblr-2926	591	57	york	york	PROPN
cblr-2926	591	58	,	,	PUNCT
cblr-2926	591	59	130	130	NUM
cblr-2926	591	60	s.	s.	PROPN
cblr-2926	591	61	ct	ct	PROPN
cblr-2926	591	62	.	.	PROPN
cblr-2926	591	63	983	983	NUM
cblr-2926	591	64	(	(	PUNCT
cblr-2926	591	65	2010	2010	NUM
cblr-2926	591	66	)	)	PUNCT
cblr-2926	591	67	no	no	INTJ
cblr-2926	591	68	.	.	PUNCT
cblr-2926	592	1	2:529	2:529	NUM
cblr-2926	592	2	]	]	SYM
cblr-2926	592	3	561	561	NUM
cblr-2926	592	4	columbia	columbia	PROPN
cblr-2926	592	5	business	business	PROPN
cblr-2926	592	6	law	law	PROPN
cblr-2926	592	7	review	review	NOUN
cblr-2926	592	8	took	take	VERB
cblr-2926	592	9	little	little	ADJ
cblr-2926	592	10	caution	caution	NOUN
cblr-2926	592	11	to	to	PART
cblr-2926	592	12	hide	hide	VERB
cblr-2926	592	13	their	their	PRON
cblr-2926	592	14	satisfaction	satisfaction	NOUN
cblr-2926	592	15	of	of	ADP
cblr-2926	592	16	this	this	DET
cblr-2926	592	17	element	element	NOUN
cblr-2926	592	18	,	,	PUNCT
cblr-2926	592	19	retailers	retailer	NOUN
cblr-2926	592	20	seeking	seek	VERB
cblr-2926	592	21	to	to	PART
cblr-2926	592	22	avoid	avoid	VERB
cblr-2926	592	23	suit	suit	NOUN
cblr-2926	592	24	can	can	AUX
cblr-2926	592	25	complicate	complicate	VERB
cblr-2926	592	26	proof	proof	NOUN
cblr-2926	592	27	by	by	ADP
cblr-2926	592	28	,	,	PUNCT
cblr-2926	592	29	for	for	ADP
cblr-2926	592	30	example	example	NOUN
cblr-2926	592	31	,	,	PUNCT
cblr-2926	592	32	insisting	insist	VERB
cblr-2926	592	33	they	they	PRON
cblr-2926	592	34	were	be	AUX
cblr-2926	592	35	not	not	PART
cblr-2926	592	36	notified	notify	VERB
cblr-2926	592	37	of	of	ADP
cblr-2926	592	38	jenkins	jenkins	PROPN
cblr-2926	592	39	act	act	PROPN
cblr-2926	592	40	requirements	requirement	NOUN
cblr-2926	592	41	or	or	CCONJ
cblr-2926	592	42	that	that	SCONJ
cblr-2926	592	43	they	they	PRON
cblr-2926	592	44	believed	believe	VERB
cblr-2926	592	45	the	the	DET
cblr-2926	592	46	act	act	NOUN
cblr-2926	592	47	did	do	AUX
cblr-2926	592	48	not	not	PART
cblr-2926	592	49	apply	apply	VERB
cblr-2926	592	50	to	to	ADP
cblr-2926	592	51	them	they	PRON
cblr-2926	592	52	,	,	PUNCT
cblr-2926	592	53	or	or	CCONJ
cblr-2926	592	54	else	else	ADV
cblr-2926	592	55	by	by	ADP
cblr-2926	592	56	filing	file	VERB
cblr-2926	592	57	false	false	ADJ
cblr-2926	592	58	,	,	PUNCT
cblr-2926	592	59	infrequent	infrequent	ADJ
cblr-2926	592	60	,	,	PUNCT
cblr-2926	592	61	or	or	CCONJ
cblr-2926	592	62	periodic	periodic	ADJ
cblr-2926	592	63	reports	report	NOUN
cblr-2926	592	64	to	to	PART
cblr-2926	592	65	create	create	VERB
cblr-2926	592	66	evidence	evidence	NOUN
cblr-2926	592	67	of	of	ADP
cblr-2926	592	68	attempts	attempt	NOUN
cblr-2926	592	69	at	at	ADP
cblr-2926	592	70	compliance.144	compliance.144	PROPN
cblr-2926	592	71	further	far	ADV
cblr-2926	592	72	,	,	PUNCT
cblr-2926	592	73	civil	civil	ADJ
cblr-2926	592	74	rico	rico	PROPN
cblr-2926	592	75	suits	suit	NOUN
cblr-2926	592	76	require	require	VERB
cblr-2926	592	77	proof	proof	NOUN
cblr-2926	592	78	of	of	ADP
cblr-2926	592	79	a	a	DET
cblr-2926	592	80	racketeering	racketeering	NOUN
cblr-2926	592	81	enterprise	enterprise	NOUN
cblr-2926	592	82	,	,	PUNCT
cblr-2926	592	83	so	so	SCONJ
cblr-2926	592	84	the	the	DET
cblr-2926	592	85	tactic	tactic	NOUN
cblr-2926	592	86	will	will	AUX
cblr-2926	592	87	be	be	AUX
cblr-2926	592	88	difficult	difficult	ADJ
cblr-2926	592	89	to	to	PART
cblr-2926	592	90	apply	apply	VERB
cblr-2926	592	91	against	against	ADP
cblr-2926	592	92	lone	lone	ADJ
cblr-2926	592	93	individuals	individual	NOUN
cblr-2926	592	94	selling	sell	VERB
cblr-2926	592	95	untaxed	untaxed	ADJ
cblr-2926	592	96	cigarettes	cigarette	NOUN
cblr-2926	592	97	on	on	ADP
cblr-2926	592	98	-	-	PUNCT
cblr-2926	592	99	line	line	NOUN
cblr-2926	592	100	.	.	PUNCT
cblr-2926	593	1	4	4	NUM
cblr-2926	593	2	'	'	SYM
cblr-2926	593	3	2	2	NUM
cblr-2926	593	4	.	.	PUNCT
cblr-2926	593	5	federal	federal	ADJ
cblr-2926	593	6	alternatives	alternative	NOUN
cblr-2926	593	7	to	to	ADP
cblr-2926	593	8	rico	rico	PROPN
cblr-2926	593	9	even	even	ADV
cblr-2926	593	10	without	without	ADP
cblr-2926	593	11	civil	civil	ADJ
cblr-2926	593	12	rico	rico	PROPN
cblr-2926	593	13	suits	suit	NOUN
cblr-2926	593	14	,	,	PUNCT
cblr-2926	593	15	internet	internet	NOUN
cblr-2926	593	16	retailers	retailer	NOUN
cblr-2926	593	17	still	still	ADV
cblr-2926	593	18	might	might	AUX
cblr-2926	593	19	face	face	VERB
cblr-2926	593	20	the	the	DET
cblr-2926	593	21	threat	threat	NOUN
cblr-2926	593	22	of	of	ADP
cblr-2926	593	23	criminal	criminal	ADJ
cblr-2926	593	24	conviction	conviction	NOUN
cblr-2926	593	25	.	.	PUNCT
cblr-2926	594	1	the	the	DET
cblr-2926	594	2	ccta	ccta	PROPN
cblr-2926	594	3	's	's	PART
cblr-2926	594	4	reach	reach	NOUN
cblr-2926	594	5	may	may	AUX
cblr-2926	594	6	be	be	AUX
cblr-2926	594	7	broad	broad	ADJ
cblr-2926	594	8	enough	enough	ADV
cblr-2926	594	9	to	to	PART
cblr-2926	594	10	cover	cover	VERB
cblr-2926	594	11	willful	willful	ADJ
cblr-2926	594	12	repeated	repeat	VERB
cblr-2926	594	13	failures	failure	NOUN
cblr-2926	594	14	to	to	PART
cblr-2926	594	15	file	file	VERB
cblr-2926	594	16	jenkins	jenkins	PROPN
cblr-2926	594	17	act	act	PROPN
cblr-2926	594	18	reports.14	reports.14	PROPN
cblr-2926	594	19	6	6	NUM
cblr-2926	594	20	assuming	assume	VERB
cblr-2926	594	21	courts	court	NOUN
cblr-2926	594	22	do	do	AUX
cblr-2926	594	23	not	not	PART
cblr-2926	594	24	treat	treat	VERB
cblr-2926	594	25	(	(	PUNCT
cblr-2926	594	26	no	no	INTJ
cblr-2926	594	27	.	.	NOUN
cblr-2926	594	28	08	08	NUM
cblr-2926	594	29	-	-	SYM
cblr-2926	594	30	969	969	NUM
cblr-2926	594	31	)	)	PUNCT
cblr-2926	594	32	(	(	PUNCT
cblr-2926	594	33	ginsburg	ginsburg	PROPN
cblr-2926	594	34	,	,	PUNCT
cblr-2926	594	35	j.	j.	PROPN
cblr-2926	594	36	)	)	PUNCT
cblr-2926	594	37	(	(	PUNCT
cblr-2926	594	38	"	"	PUNCT
cblr-2926	594	39	why	why	SCONJ
cblr-2926	594	40	is	be	AUX
cblr-2926	594	41	what	what	PRON
cblr-2926	594	42	[	[	X
cblr-2926	594	43	hemi	hemi	NOUN
cblr-2926	594	44	group	group	NOUN
cblr-2926	594	45	is	be	AUX
cblr-2926	594	46	]	]	PUNCT
cblr-2926	594	47	doing	do	VERB
cblr-2926	594	48	any	any	DET
cblr-2926	594	49	different	different	ADJ
cblr-2926	594	50	from	from	ADP
cblr-2926	594	51	what	what	PRON
cblr-2926	594	52	out	out	ADP
cblr-2926	594	53	-	-	PUNCT
cblr-2926	594	54	of	of	ADP
cblr-2926	594	55	-	-	PUNCT
cblr-2926	594	56	state	state	NOUN
cblr-2926	594	57	mail	mail	NOUN
cblr-2926	594	58	order	order	NOUN
cblr-2926	594	59	houses	house	NOUN
cblr-2926	594	60	have	have	AUX
cblr-2926	594	61	done	do	VERB
cblr-2926	594	62	in	in	ADP
cblr-2926	594	63	-	-	PUNCT
cblr-2926	594	64	they	they	PRON
cblr-2926	594	65	set	set	NOUN
cblr-2926	594	66	-	-	PUNCT
cblr-2926	594	67	they	they	PRON
cblr-2926	594	68	set	set	VERB
cblr-2926	594	69	up	up	ADP
cblr-2926	594	70	in	in	ADP
cblr-2926	594	71	states	state	NOUN
cblr-2926	594	72	without	without	ADP
cblr-2926	594	73	a	a	DET
cblr-2926	594	74	sales	sale	NOUN
cblr-2926	594	75	tax	tax	NOUN
cblr-2926	594	76	,	,	PUNCT
cblr-2926	594	77	they	they	PRON
cblr-2926	594	78	ship	ship	VERB
cblr-2926	594	79	into	into	ADP
cblr-2926	594	80	a	a	DET
cblr-2926	594	81	state	state	NOUN
cblr-2926	594	82	that	that	PRON
cblr-2926	594	83	has	have	VERB
cblr-2926	594	84	a	a	DET
cblr-2926	594	85	compensating	compensating	NOUN
cblr-2926	594	86	use	use	NOUN
cblr-2926	594	87	tax	tax	NOUN
cblr-2926	594	88	,	,	PUNCT
cblr-2926	594	89	that	that	SCONJ
cblr-2926	594	90	,	,	PUNCT
cblr-2926	594	91	apart	apart	ADV
cblr-2926	594	92	from	from	ADP
cblr-2926	594	93	automobiles	automobile	NOUN
cblr-2926	594	94	,	,	PUNCT
cblr-2926	594	95	i	i	PRON
cblr-2926	594	96	do	do	AUX
cblr-2926	594	97	n't	not	PART
cblr-2926	594	98	know	know	VERB
cblr-2926	594	99	is	be	AUX
cblr-2926	594	100	ever	ever	ADV
cblr-2926	594	101	collected	collect	VERB
cblr-2926	594	102	.	.	PUNCT
cblr-2926	595	1	"	"	PUNCT
cblr-2926	595	2	)	)	PUNCT
cblr-2926	595	3	,	,	PUNCT
cblr-2926	595	4	available	available	ADJ
cblr-2926	595	5	at	at	ADP
cblr-2926	595	6	http://www.supremecourtus.gov/oral-argume	http://www.supremecourtus.gov/oral-argume	PROPN
cblr-2926	595	7	nts	nt	NOUN
cblr-2926	595	8	/	/	SYM
cblr-2926	595	9	argument	argument	NOUN
cblr-2926	595	10	transcripts/08	transcripts/08	NOUN
cblr-2926	595	11	-	-	PUNCT
cblr-2926	595	12	969.pdf	969.pdf	NUM
cblr-2926	595	13	.	.	PUNCT
cblr-2926	596	1	14	14	NUM
cblr-2926	596	2	for	for	ADP
cblr-2926	596	3	example	example	NOUN
cblr-2926	596	4	,	,	PUNCT
cblr-2926	596	5	some	some	DET
cblr-2926	596	6	native	native	ADJ
cblr-2926	596	7	retailers	retailer	NOUN
cblr-2926	596	8	argue	argue	VERB
cblr-2926	596	9	that	that	SCONJ
cblr-2926	596	10	their	their	PRON
cblr-2926	596	11	tribal	tribal	ADJ
cblr-2926	596	12	sovereignty	sovereignty	NOUN
cblr-2926	596	13	or	or	CCONJ
cblr-2926	596	14	treaties	treaty	NOUN
cblr-2926	596	15	exempt	exempt	VERB
cblr-2926	596	16	them	they	PRON
cblr-2926	596	17	from	from	ADP
cblr-2926	596	18	the	the	DET
cblr-2926	596	19	reporting	reporting	NOUN
cblr-2926	596	20	requirements	requirement	NOUN
cblr-2926	596	21	,	,	PUNCT
cblr-2926	596	22	see	see	VERB
cblr-2926	596	23	gao	gao	PROPN
cblr-2926	596	24	2002	2002	NUM
cblr-2926	596	25	report	report	NOUN
cblr-2926	596	26	,	,	PUNCT
cblr-2926	596	27	supra	supra	PROPN
cblr-2926	596	28	note	note	NOUN
cblr-2926	596	29	24	24	NUM
cblr-2926	596	30	,	,	PUNCT
cblr-2926	596	31	at	at	ADP
cblr-2926	596	32	17	17	NUM
cblr-2926	596	33	,	,	PUNCT
cblr-2926	596	34	and	and	CCONJ
cblr-2926	596	35	at	at	ADV
cblr-2926	596	36	least	least	ADV
cblr-2926	596	37	one	one	NUM
cblr-2926	596	38	retailer	retailer	NOUN
cblr-2926	596	39	informed	inform	VERB
cblr-2926	596	40	the	the	DET
cblr-2926	596	41	gao	gao	PROPN
cblr-2926	596	42	it	it	PRON
cblr-2926	596	43	believed	believe	VERB
cblr-2926	596	44	the	the	DET
cblr-2926	596	45	internet	internet	NOUN
cblr-2926	596	46	tax	tax	NOUN
cblr-2926	596	47	freedom	freedom	NOUN
cblr-2926	596	48	act	act	NOUN
cblr-2926	596	49	exempted	exempt	VERB
cblr-2926	596	50	it	it	PRON
cblr-2926	596	51	from	from	ADP
cblr-2926	596	52	filing	file	VERB
cblr-2926	596	53	the	the	DET
cblr-2926	596	54	reports	report	NOUN
cblr-2926	596	55	,	,	PUNCT
cblr-2926	596	56	i	i	PRON
cblr-2926	596	57	d.	d.	PROPN
cblr-2926	596	58	at	at	ADP
cblr-2926	596	59	18	18	NUM
cblr-2926	596	60	.	.	PUNCT
cblr-2926	596	61	145	145	NUM
cblr-2926	596	62	see	see	VERB
cblr-2926	596	63	city	city	NOUN
cblr-2926	596	64	of	of	ADP
cblr-2926	596	65	new	new	PROPN
cblr-2926	596	66	york	york	PROPN
cblr-2926	596	67	v.	v.	ADP
cblr-2926	596	68	smoke-spirits.com	smoke-spirits.com	PROPN
cblr-2926	596	69	,	,	PUNCT
cblr-2926	596	70	541	541	NUM
cblr-2926	596	71	f.3d	f.3d	NUM
cblr-2926	596	72	425	425	NUM
cblr-2926	596	73	,	,	PUNCT
cblr-2926	596	74	435	435	NUM
cblr-2926	596	75	n.15	n.15	X
cblr-2926	596	76	(	(	PUNCT
cblr-2926	596	77	2d	2d	NUM
cblr-2926	596	78	cir	cir	NOUN
cblr-2926	596	79	.	.	PROPN
cblr-2926	596	80	2008	2008	NUM
cblr-2926	596	81	)	)	PUNCT
cblr-2926	596	82	,	,	PUNCT
cblr-2926	596	83	rev'd	rev'd	ADJ
cblr-2926	596	84	sub	sub	NOUN
cblr-2926	596	85	nom	nom	PROPN
cblr-2926	596	86	.	.	PROPN
cblr-2926	596	87	hemi	hemi	PROPN
cblr-2926	596	88	group	group	PROPN
cblr-2926	596	89	v.	v.	ADP
cblr-2926	596	90	city	city	PROPN
cblr-2926	596	91	of	of	ADP
cblr-2926	596	92	new	new	PROPN
cblr-2926	596	93	york	york	PROPN
cblr-2926	596	94	,	,	PUNCT
cblr-2926	596	95	130	130	NUM
cblr-2926	596	96	s.	s.	PROPN
cblr-2926	596	97	ct	ct	PROPN
cblr-2926	596	98	.	.	PROPN
cblr-2926	597	1	983	983	NUM
cblr-2926	597	2	(	(	PUNCT
cblr-2926	597	3	2010	2010	NUM
cblr-2926	597	4	)	)	PUNCT
cblr-2926	597	5	(	(	PUNCT
cblr-2926	597	6	citing	cite	VERB
cblr-2926	597	7	cedric	cedric	PROPN
cblr-2926	597	8	kushner	kushner	PROPN
cblr-2926	597	9	promotions	promotions	PROPN
cblr-2926	597	10	,	,	PUNCT
cblr-2926	597	11	ltd	ltd	PROPN
cblr-2926	597	12	.	.	PROPN
cblr-2926	598	1	v.	v.	ADP
cblr-2926	598	2	king	king	PROPN
cblr-2926	598	3	,	,	PUNCT
cblr-2926	598	4	533	533	NUM
cblr-2926	598	5	u.s	u.s	PROPN
cblr-2926	598	6	.	.	PROPN
cblr-2926	598	7	158	158	NUM
cblr-2926	598	8	,	,	PUNCT
cblr-2926	598	9	161	161	NUM
cblr-2926	598	10	(	(	PUNCT
cblr-2926	598	11	2001	2001	NUM
cblr-2926	598	12	)	)	PUNCT
cblr-2926	598	13	(	(	PUNCT
cblr-2926	598	14	noting	note	VERB
cblr-2926	598	15	that	that	SCONJ
cblr-2926	598	16	a	a	DET
cblr-2926	598	17	civil	civil	ADJ
cblr-2926	598	18	rico	rico	PROPN
cblr-2926	598	19	suit	suit	NOUN
cblr-2926	598	20	must	must	AUX
cblr-2926	598	21	allege	allege	VERB
cblr-2926	598	22	and	and	CCONJ
cblr-2926	598	23	prove	prove	VERB
cblr-2926	598	24	the	the	DET
cblr-2926	598	25	existence	existence	NOUN
cblr-2926	598	26	of	of	ADP
cblr-2926	598	27	both	both	CCONJ
cblr-2926	598	28	a	a	DET
cblr-2926	598	29	person	person	NOUN
cblr-2926	598	30	and	and	CCONJ
cblr-2926	598	31	an	an	DET
cblr-2926	598	32	entity	entity	NOUN
cblr-2926	598	33	that	that	PRON
cblr-2926	598	34	is	be	AUX
cblr-2926	598	35	not	not	PART
cblr-2926	598	36	simply	simply	ADV
cblr-2926	598	37	the	the	DET
cblr-2926	598	38	person	person	NOUN
cblr-2926	598	39	by	by	ADP
cblr-2926	598	40	another	another	DET
cblr-2926	598	41	name	name	NOUN
cblr-2926	598	42	)	)	PUNCT
cblr-2926	598	43	)	)	PUNCT
cblr-2926	598	44	.	.	PUNCT
cblr-2926	599	1	the	the	DET
cblr-2926	599	2	legal	legal	ADJ
cblr-2926	599	3	distinction	distinction	NOUN
cblr-2926	599	4	between	between	ADP
cblr-2926	599	5	a	a	DET
cblr-2926	599	6	person	person	NOUN
cblr-2926	599	7	and	and	CCONJ
cblr-2926	599	8	a	a	DET
cblr-2926	599	9	corporation	corporation	NOUN
cblr-2926	599	10	owned	own	VERB
cblr-2926	599	11	by	by	ADP
cblr-2926	599	12	that	that	DET
cblr-2926	599	13	person	person	NOUN
cblr-2926	599	14	is	be	AUX
cblr-2926	599	15	sufficient	sufficient	ADJ
cblr-2926	599	16	,	,	PUNCT
cblr-2926	599	17	however	however	ADV
cblr-2926	599	18	,	,	PUNCT
cblr-2926	599	19	cedric	cedric	PROPN
cblr-2926	599	20	kushner	kushner	PROPN
cblr-2926	599	21	,	,	PUNCT
cblr-2926	599	22	533	533	NUM
cblr-2926	599	23	u.s	u.s	PROPN
cblr-2926	599	24	.	.	PROPN
cblr-2926	599	25	at	at	ADP
cblr-2926	599	26	166	166	NUM
cblr-2926	599	27	,	,	PUNCT
cblr-2926	599	28	provided	provide	VERB
cblr-2926	599	29	that	that	SCONJ
cblr-2926	599	30	the	the	DET
cblr-2926	599	31	corporation	corporation	NOUN
cblr-2926	599	32	is	be	AUX
cblr-2926	599	33	not	not	PART
cblr-2926	599	34	"	"	PUNCT
cblr-2926	599	35	a	a	DET
cblr-2926	599	36	one	one	NUM
cblr-2926	599	37	-	-	PUNCT
cblr-2926	599	38	man	man	NOUN
cblr-2926	599	39	show	show	NOUN
cblr-2926	599	40	.	.	PUNCT
cblr-2926	599	41	"	"	PUNCT
cblr-2926	600	1	mccullough	mccullough	PROPN
cblr-2926	600	2	v.	v.	PROPN
cblr-2926	600	3	suter	suter	PROPN
cblr-2926	600	4	,	,	PUNCT
cblr-2926	600	5	757	757	NUM
cblr-2926	600	6	f.2d	f.2d	ADP
cblr-2926	600	7	142	142	NUM
cblr-2926	600	8	,	,	PUNCT
cblr-2926	600	9	144	144	NUM
cblr-2926	600	10	(	(	PUNCT
cblr-2926	600	11	7th	7th	ADJ
cblr-2926	600	12	cir	cir	NOUN
cblr-2926	600	13	.	.	PUNCT
cblr-2926	600	14	1985	1985	NUM
cblr-2926	600	15	)	)	PUNCT
cblr-2926	600	16	.	.	PUNCT
cblr-2926	601	1	146	146	NUM
cblr-2926	601	2	see	see	VERB
cblr-2926	601	3	city	city	NOUN
cblr-2926	601	4	of	of	ADP
cblr-2926	601	5	new	new	PROPN
cblr-2926	601	6	york	york	PROPN
cblr-2926	601	7	v.	v.	CCONJ
cblr-2926	601	8	golden	golden	ADJ
cblr-2926	601	9	feather	feather	PROPN
cblr-2926	601	10	smoke	smoke	PROPN
cblr-2926	601	11	shop	shop	PROPN
cblr-2926	601	12	inc	inc	PROPN
cblr-2926	601	13	.	.	PROPN
cblr-2926	601	14	,	,	PUNCT
cblr-2926	601	15	no	no	INTJ
cblr-2926	601	16	.	.	PUNCT
cblr-2926	602	1	08cv-3966	08cv-3966	NUM
cblr-2926	602	2	,	,	PUNCT
cblr-2926	602	3	2009	2009	NUM
cblr-2926	602	4	wl	wl	NOUN
cblr-2926	602	5	2612345	2612345	NUM
cblr-2926	602	6	,	,	PUNCT
cblr-2926	602	7	at	at	ADP
cblr-2926	602	8	*	*	NOUN
cblr-2926	602	9	1	1	NUM
cblr-2926	602	10	(	(	PUNCT
cblr-2926	602	11	e.d.n.y	e.d.n.y	PROPN
cblr-2926	602	12	.	.	PUNCT
cblr-2926	602	13	aug	aug	PROPN
cblr-2926	602	14	.	.	PROPN
cblr-2926	602	15	25	25	NUM
cblr-2926	602	16	,	,	PUNCT
cblr-2926	602	17	2009	2009	NUM
cblr-2926	602	18	)	)	PUNCT
cblr-2926	602	19	(	(	PUNCT
cblr-2926	602	20	new	new	PROPN
cblr-2926	602	21	york	york	PROPN
cblr-2926	602	22	city	city	PROPN
cblr-2926	602	23	obtained	obtain	VERB
cblr-2926	602	24	preliminary	preliminary	ADJ
cblr-2926	602	25	injunction	injunction	NOUN
cblr-2926	602	26	against	against	ADP
cblr-2926	602	27	sellers	seller	NOUN
cblr-2926	602	28	for	for	ADP
cblr-2926	602	29	violation	violation	NOUN
cblr-2926	602	30	of	of	ADP
cblr-2926	602	31	ccta	ccta	ADJ
cblr-2926	602	32	)	)	PUNCT
cblr-2926	602	33	,	,	PUNCT
cblr-2926	602	34	certifying	certify	VERB
cblr-2926	602	35	questions	question	NOUN
cblr-2926	602	36	to	to	ADP
cblr-2926	602	37	nos	nos	PROPN
cblr-2926	602	38	.	.	PROPN
cblr-2926	602	39	09	09	NUM
cblr-2926	602	40	-	-	PUNCT
cblr-2926	602	41	3942	3942	NUM
cblr-2926	602	42	-	-	PUNCT
cblr-2926	602	43	cv	cv	PROPN
cblr-2926	602	44	(	(	PUNCT
cblr-2926	602	45	l	l	NOUN
cblr-2926	602	46	)	)	PUNCT
cblr-2926	602	47	,	,	PUNCT
cblr-2926	602	48	09	09	NUM
cblr-2926	602	49	-	-	SYM
cblr-2926	602	50	3997	3997	NUM
cblr-2926	602	51	-	-	PUNCT
cblr-2926	602	52	cv	cv	PROPN
cblr-2926	602	53	(	(	PUNCT
cblr-2926	602	54	con	con	PROPN
cblr-2926	602	55	)	)	PUNCT
cblr-2926	602	56	,	,	PUNCT
cblr-2926	602	57	2010	2010	NUM
cblr-2926	602	58	wl	wl	SYM
cblr-2926	602	59	724707	724707	NUM
cblr-2926	602	60	(	(	PUNCT
cblr-2926	602	61	2d	2d	NUM
cblr-2926	602	62	cir	cir	NOUN
cblr-2926	602	63	.	.	PUNCT
cblr-2926	603	1	mar	mar	PROPN
cblr-2926	603	2	.	.	PROPN
cblr-2926	603	3	4	4	NUM
cblr-2926	603	4	,	,	PUNCT
cblr-2926	603	5	2010	2010	NUM
cblr-2926	603	6	)	)	PUNCT
cblr-2926	603	7	;	;	PUNCT
cblr-2926	603	8	18	18	NUM
cblr-2926	603	9	u.s.c	u.s.c	NOUN
cblr-2926	603	10	.	.	PUNCT
cblr-2926	604	1	§	§	PROPN
cblr-2926	604	2	2346(b)(2	2346(b)(2	NOUN
cblr-2926	604	3	)	)	PUNCT
cblr-2926	604	4	(	(	PUNCT
cblr-2926	604	5	2006	2006	NUM
cblr-2926	604	6	)	)	PUNCT
cblr-2926	604	7	.	.	PUNCT
cblr-2926	605	1	the	the	DET
cblr-2926	605	2	statute	statute	PROPN
cblr-2926	605	3	prohibits	prohibit	VERB
cblr-2926	605	4	"	"	PUNCT
cblr-2926	605	5	any	any	DET
cblr-2926	605	6	person	person	NOUN
cblr-2926	605	7	knowingly	knowingly	ADV
cblr-2926	605	8	to	to	PART
cblr-2926	605	9	ship	ship	VERB
cblr-2926	605	10	[	[	X
cblr-2926	605	11	or	or	CCONJ
cblr-2926	605	12	]	]	PUNCT
cblr-2926	605	13	.	.	PUNCT
cblr-2926	605	14	.	.	PUNCT
cblr-2926	605	15	.	.	PUNCT
cblr-2926	606	1	sell	sell	VERB
cblr-2926	606	2	"	"	PUNCT
cblr-2926	606	3	more	more	ADJ
cblr-2926	606	4	than	than	ADP
cblr-2926	606	5	10,000	10,000	NUM
cblr-2926	606	6	cigarettes	cigarette	NOUN
cblr-2926	606	7	"	"	PUNCT
cblr-2926	606	8	which	which	PRON
cblr-2926	606	9	bear	bear	VERB
cblr-2926	606	10	no	no	DET
cblr-2926	606	11	evidence	evidence	NOUN
cblr-2926	606	12	of	of	ADP
cblr-2926	606	13	the	the	DET
cblr-2926	606	14	payment	payment	NOUN
cblr-2926	606	15	of	of	ADP
cblr-2926	606	16	applicable	applicable	ADJ
cblr-2926	606	17	562	562	NUM
cblr-2926	606	18	[	[	NOUN
cblr-2926	606	19	vol	vol	NOUN
cblr-2926	606	20	.	.	PUNCT
cblr-2926	607	1	2010	2010	NUM
cblr-2926	607	2	hemi	hemi	NOUN
cblr-2926	607	3	group	group	NOUN
cblr-2926	607	4	as	as	ADP
cblr-2926	607	5	foreclosing	foreclose	VERB
cblr-2926	607	6	prosecutions	prosecution	NOUN
cblr-2926	607	7	for	for	ADP
cblr-2926	607	8	mail	mail	NOUN
cblr-2926	607	9	or	or	CCONJ
cblr-2926	607	10	wire	wire	NOUN
cblr-2926	607	11	fraud	fraud	NOUN
cblr-2926	607	12	,	,	PUNCT
cblr-2926	607	13	such	such	ADJ
cblr-2926	607	14	charges	charge	NOUN
cblr-2926	607	15	could	could	AUX
cblr-2926	607	16	be	be	AUX
cblr-2926	607	17	brought	bring	VERB
cblr-2926	607	18	as	as	SCONJ
cblr-2926	607	19	they	they	PRON
cblr-2926	607	20	were	be	AUX
cblr-2926	607	21	in	in	ADP
cblr-2926	607	22	the	the	DET
cblr-2926	607	23	past.14	past.14	PROPN
cblr-2926	607	24	7	7	NUM
cblr-2926	607	25	the	the	DET
cblr-2926	607	26	mail	mail	NOUN
cblr-2926	607	27	and	and	CCONJ
cblr-2926	607	28	wire	wire	NOUN
cblr-2926	607	29	fraud	fraud	NOUN
cblr-2926	607	30	statutes	statute	NOUN
cblr-2926	607	31	do	do	AUX
cblr-2926	607	32	not	not	PART
cblr-2926	607	33	have	have	VERB
cblr-2926	607	34	a	a	DET
cblr-2926	607	35	proximate	proximate	NOUN
cblr-2926	607	36	cause	cause	NOUN
cblr-2926	607	37	requirement	requirement	NOUN
cblr-2926	607	38	.	.	PUNCT
cblr-2926	608	1	4	4	NUM
cblr-2926	608	2	8	8	NUM
cblr-2926	608	3	the	the	DET
cblr-2926	608	4	jenkins	jenkins	PROPN
cblr-2926	608	5	act	act	PROPN
cblr-2926	608	6	reports	report	NOUN
cblr-2926	608	7	are	be	AUX
cblr-2926	608	8	presumably	presumably	ADV
cblr-2926	608	9	property	property	NOUN
cblr-2926	608	10	in	in	ADP
cblr-2926	608	11	the	the	DET
cblr-2926	608	12	hands	hand	NOUN
cblr-2926	608	13	of	of	ADP
cblr-2926	608	14	the	the	DET
cblr-2926	608	15	state	state	NOUN
cblr-2926	608	16	sufficient	sufficient	ADJ
cblr-2926	608	17	to	to	PART
cblr-2926	608	18	invoke	invoke	VERB
cblr-2926	608	19	the	the	DET
cblr-2926	608	20	mail	mail	NOUN
cblr-2926	608	21	and	and	CCONJ
cblr-2926	608	22	wire	wire	NOUN
cblr-2926	608	23	fraud	fraud	NOUN
cblr-2926	608	24	laws	law	NOUN
cblr-2926	608	25	.	.	PUNCT
cblr-2926	609	1	4	4	NUM
cblr-2926	609	2	9	9	NUM
cblr-2926	609	3	while	while	SCONJ
cblr-2926	609	4	the	the	DET
cblr-2926	609	5	supreme	supreme	PROPN
cblr-2926	609	6	court	court	PROPN
cblr-2926	609	7	has	have	AUX
cblr-2926	609	8	recognized	recognize	VERB
cblr-2926	609	9	limits	limit	NOUN
cblr-2926	609	10	on	on	ADP
cblr-2926	609	11	the	the	DET
cblr-2926	609	12	scope	scope	NOUN
cblr-2926	609	13	of	of	ADP
cblr-2926	609	14	property	property	NOUN
cblr-2926	609	15	for	for	ADP
cblr-2926	609	16	mail	mail	NOUN
cblr-2926	609	17	and	and	CCONJ
cblr-2926	609	18	wire	wire	NOUN
cblr-2926	609	19	fraud	fraud	NOUN
cblr-2926	609	20	,	,	PUNCT
cblr-2926	609	21	the	the	DET
cblr-2926	609	22	opportunity	opportunity	NOUN
cblr-2926	609	23	to	to	PART
cblr-2926	609	24	collect	collect	VERB
cblr-2926	609	25	taxes	taxis	NOUN
cblr-2926	609	26	via	via	ADP
cblr-2926	609	27	the	the	DET
cblr-2926	609	28	reports	report	NOUN
cblr-2926	609	29	is	be	AUX
cblr-2926	609	30	even	even	ADV
cblr-2926	609	31	more	more	ADV
cblr-2926	609	32	concrete	concrete	ADJ
cblr-2926	609	33	than	than	ADP
cblr-2926	609	34	the	the	DET
cblr-2926	609	35	canadian	canadian	ADJ
cblr-2926	609	36	state	state	NOUN
cblr-2926	609	37	or	or	CCONJ
cblr-2926	609	38	local	local	ADJ
cblr-2926	609	39	cigarette	cigarette	NOUN
cblr-2926	609	40	taxes	taxis	NOUN
cblr-2926	609	41	in	in	ADP
cblr-2926	609	42	the	the	DET
cblr-2926	609	43	state	state	NOUN
cblr-2926	609	44	or	or	CCONJ
cblr-2926	609	45	locality	locality	NOUN
cblr-2926	609	46	where	where	SCONJ
cblr-2926	609	47	such	such	ADJ
cblr-2926	609	48	cigarettes	cigarette	NOUN
cblr-2926	609	49	are	be	AUX
cblr-2926	609	50	found	find	VERB
cblr-2926	609	51	.	.	PUNCT
cblr-2926	609	52	"	"	PUNCT
cblr-2926	610	1	18	18	NUM
cblr-2926	610	2	u.s.c	u.s.c	NOUN
cblr-2926	610	3	.	.	PUNCT
cblr-2926	611	1	§	§	PROPN
cblr-2926	611	2	2341(2	2341(2	NUM
cblr-2926	611	3	)	)	PUNCT
cblr-2926	611	4	;	;	PUNCT
cblr-2926	611	5	18	18	NUM
cblr-2926	611	6	u.s.c	u.s.c	NOUN
cblr-2926	611	7	.	.	PUNCT
cblr-2926	612	1	§	§	PROPN
cblr-2926	612	2	2342(a	2342(a	NUM
cblr-2926	612	3	)	)	PUNCT
cblr-2926	612	4	(	(	PUNCT
cblr-2926	612	5	2006	2006	NUM
cblr-2926	612	6	)	)	PUNCT
cblr-2926	612	7	.	.	PUNCT
cblr-2926	613	1	the	the	DET
cblr-2926	613	2	city	city	NOUN
cblr-2926	613	3	of	of	ADP
cblr-2926	613	4	new	new	PROPN
cblr-2926	613	5	york	york	PROPN
cblr-2926	613	6	indicated	indicate	VERB
cblr-2926	613	7	it	it	PRON
cblr-2926	613	8	would	would	AUX
cblr-2926	613	9	seek	seek	VERB
cblr-2926	613	10	to	to	PART
cblr-2926	613	11	use	use	VERB
cblr-2926	613	12	the	the	DET
cblr-2926	613	13	ccta	ccta	NOUN
cblr-2926	613	14	after	after	ADP
cblr-2926	613	15	hemi	hemi	PROPN
cblr-2926	613	16	group	group	PROPN
cblr-2926	613	17	.	.	PUNCT
cblr-2926	614	1	stohr	stohr	PROPN
cblr-2926	614	2	,	,	PUNCT
cblr-2926	614	3	supra	supra	PROPN
cblr-2926	614	4	note	note	NOUN
cblr-2926	614	5	75	75	NUM
cblr-2926	614	6	.	.	PUNCT
cblr-2926	615	1	the	the	DET
cblr-2926	615	2	atf	atf	PROPN
cblr-2926	615	3	also	also	ADV
cblr-2926	615	4	appears	appear	VERB
cblr-2926	615	5	to	to	PART
cblr-2926	615	6	believe	believe	VERB
cblr-2926	615	7	internet	internet	NOUN
cblr-2926	615	8	retailers	retailer	NOUN
cblr-2926	615	9	can	can	AUX
cblr-2926	615	10	be	be	AUX
cblr-2926	615	11	liable	liable	ADJ
cblr-2926	615	12	under	under	ADP
cblr-2926	615	13	the	the	DET
cblr-2926	615	14	ccta	ccta	NOUN
cblr-2926	615	15	in	in	ADP
cblr-2926	615	16	some	some	DET
cblr-2926	615	17	cases	case	NOUN
cblr-2926	615	18	even	even	ADV
cblr-2926	615	19	if	if	SCONJ
cblr-2926	615	20	they	they	PRON
cblr-2926	615	21	file	file	VERB
cblr-2926	615	22	jenkins	jenkins	PROPN
cblr-2926	615	23	act	act	PROPN
cblr-2926	615	24	reports	report	NOUN
cblr-2926	615	25	.	.	PUNCT
cblr-2926	616	1	see	see	VERB
cblr-2926	616	2	u.s	u.s	PROPN
cblr-2926	616	3	.	.	PROPN
cblr-2926	616	4	gen	gen	PROPN
cblr-2926	616	5	.	.	PROPN
cblr-2926	616	6	accounting	accounting	PROPN
cblr-2926	616	7	office	office	PROPN
cblr-2926	616	8	,	,	PUNCT
cblr-2926	616	9	internet	internet	NOUN
cblr-2926	616	10	cigarette	cigarette	NOUN
cblr-2926	616	11	sales	sale	NOUN
cblr-2926	616	12	:	:	PUNCT
cblr-2926	616	13	limited	limited	ADJ
cblr-2926	616	14	compliance	compliance	NOUN
cblr-2926	616	15	and	and	CCONJ
cblr-2926	616	16	enforcement	enforcement	NOUN
cblr-2926	616	17	of	of	ADP
cblr-2926	616	18	the	the	DET
cblr-2926	616	19	jenkins	jenkins	PROPN
cblr-2926	616	20	act	act	PROPN
cblr-2926	616	21	results	result	NOUN
cblr-2926	616	22	in	in	ADP
cblr-2926	616	23	loss	loss	NOUN
cblr-2926	616	24	of	of	ADP
cblr-2926	616	25	state	state	NOUN
cblr-2926	616	26	tax	tax	NOUN
cblr-2926	616	27	revenue	revenue	NOUN
cblr-2926	616	28	6	6	NUM
cblr-2926	616	29	(	(	PUNCT
cblr-2926	616	30	2003	2003	NUM
cblr-2926	616	31	)	)	PUNCT
cblr-2926	616	32	,	,	PUNCT
cblr-2926	616	33	available	available	ADJ
cblr-2926	616	34	at	at	ADP
cblr-2926	616	35	http://www.gao.gov/	http://www.gao.gov/	PROPN
cblr-2926	616	36	new.items/d03714t.pdf	new.items/d03714t.pdf	PROPN
cblr-2926	616	37	(	(	PUNCT
cblr-2926	616	38	"	"	PUNCT
cblr-2926	616	39	internet	internet	NOUN
cblr-2926	616	40	cigarette	cigarette	NOUN
cblr-2926	616	41	vendors	vendor	NOUN
cblr-2926	616	42	that	that	PRON
cblr-2926	616	43	violate	violate	VERB
cblr-2926	616	44	the	the	DET
cblr-2926	616	45	ccta	ccta	ADJ
cblr-2926	616	46	,	,	PUNCT
cblr-2926	616	47	either	either	CCONJ
cblr-2926	616	48	directly	directly	ADV
cblr-2926	616	49	or	or	CCONJ
cblr-2926	616	50	by	by	ADP
cblr-2926	616	51	aiding	aid	VERB
cblr-2926	616	52	and	and	CCONJ
cblr-2926	616	53	abetting	abet	VERB
cblr-2926	616	54	others	other	NOUN
cblr-2926	616	55	,	,	PUNCT
cblr-2926	616	56	can	can	AUX
cblr-2926	616	57	also	also	ADV
cblr-2926	616	58	be	be	AUX
cblr-2926	616	59	charged	charge	VERB
cblr-2926	616	60	with	with	ADP
cblr-2926	616	61	violating	violate	VERB
cblr-2926	616	62	the	the	DET
cblr-2926	616	63	jenkins	jenkins	PROPN
cblr-2926	616	64	act	act	PROPN
cblr-2926	616	65	if	if	SCONJ
cblr-2926	616	66	they	they	PRON
cblr-2926	616	67	failed	fail	VERB
cblr-2926	616	68	to	to	PART
cblr-2926	616	69	comply	comply	VERB
cblr-2926	616	70	with	with	ADP
cblr-2926	616	71	the	the	DET
cblr-2926	616	72	act	act	NOUN
cblr-2926	616	73	's	's	PART
cblr-2926	616	74	reporting	reporting	NOUN
cblr-2926	616	75	requirements	requirement	NOUN
cblr-2926	616	76	.	.	PUNCT
cblr-2926	616	77	"	"	PUNCT
cblr-2926	616	78	)	)	PUNCT
cblr-2926	616	79	.	.	PUNCT
cblr-2926	617	1	in	in	ADP
cblr-2926	617	2	milhelm	milhelm	NOUN
cblr-2926	617	3	,	,	PUNCT
cblr-2926	617	4	the	the	DET
cblr-2926	617	5	city	city	NOUN
cblr-2926	617	6	was	be	AUX
cblr-2926	617	7	able	able	ADJ
cblr-2926	617	8	to	to	PART
cblr-2926	617	9	bring	bring	VERB
cblr-2926	617	10	suit	suit	NOUN
cblr-2926	617	11	under	under	ADP
cblr-2926	617	12	the	the	DET
cblr-2926	617	13	ccta	ccta	NOUN
cblr-2926	617	14	against	against	ADP
cblr-2926	617	15	a	a	DET
cblr-2926	617	16	wholesaler	wholesaler	NOUN
cblr-2926	617	17	selling	sell	VERB
cblr-2926	617	18	unstamped	unstamped	ADJ
cblr-2926	617	19	cigarettes	cigarette	NOUN
cblr-2926	617	20	to	to	ADP
cblr-2926	617	21	tribal	tribal	ADJ
cblr-2926	617	22	entities	entity	NOUN
cblr-2926	617	23	who	who	PRON
cblr-2926	617	24	then	then	ADV
cblr-2926	617	25	resold	resold	VERB
cblr-2926	617	26	the	the	DET
cblr-2926	617	27	cigarettes	cigarette	NOUN
cblr-2926	617	28	untaxed	untaxe	VERB
cblr-2926	617	29	,	,	PUNCT
cblr-2926	617	30	implying	imply	VERB
cblr-2926	617	31	that	that	SCONJ
cblr-2926	617	32	the	the	DET
cblr-2926	617	33	ccta	ccta	NOUN
cblr-2926	617	34	would	would	AUX
cblr-2926	617	35	likewise	likewise	ADV
cblr-2926	617	36	cover	cover	VERB
cblr-2926	617	37	the	the	DET
cblr-2926	617	38	conduct	conduct	NOUN
cblr-2926	617	39	of	of	ADP
cblr-2926	617	40	an	an	DET
cblr-2926	617	41	internet	internet	NOUN
cblr-2926	617	42	retailer	retailer	NOUN
cblr-2926	617	43	selling	sell	VERB
cblr-2926	617	44	cigarettes	cigarette	NOUN
cblr-2926	617	45	to	to	ADP
cblr-2926	617	46	consumers	consumer	NOUN
cblr-2926	617	47	who	who	PRON
cblr-2926	617	48	would	would	AUX
cblr-2926	617	49	then	then	ADV
cblr-2926	617	50	fail	fail	VERB
cblr-2926	617	51	to	to	PART
cblr-2926	617	52	pay	pay	VERB
cblr-2926	617	53	the	the	DET
cblr-2926	617	54	tax	tax	NOUN
cblr-2926	617	55	.	.	PUNCT
cblr-2926	618	1	city	city	NOUN
cblr-2926	618	2	of	of	ADP
cblr-2926	618	3	new	new	PROPN
cblr-2926	618	4	york	york	PROPN
cblr-2926	618	5	v.	v.	ADP
cblr-2926	618	6	milhelm	milhelm	PROPN
cblr-2926	618	7	attea	attea	PROPN
cblr-2926	618	8	&	&	CCONJ
cblr-2926	618	9	bros	bros	PROPN
cblr-2926	618	10	.	.	PROPN
cblr-2926	618	11	,	,	PUNCT
cblr-2926	618	12	550	550	NUM
cblr-2926	618	13	f.	f.	PROPN
cblr-2926	618	14	supp	supp	PROPN
cblr-2926	618	15	.	.	PUNCT
cblr-2926	619	1	2d	2d	PROPN
cblr-2926	619	2	332	332	NUM
cblr-2926	619	3	,	,	PUNCT
cblr-2926	619	4	336	336	NUM
cblr-2926	619	5	(	(	PUNCT
cblr-2926	619	6	e.d.n.y	e.d.n.y	PROPN
cblr-2926	619	7	.	.	NOUN
cblr-2926	619	8	2008	2008	NUM
cblr-2926	619	9	)	)	PUNCT
cblr-2926	619	10	,	,	PUNCT
cblr-2926	619	11	modified	modify	VERB
cblr-2926	619	12	no	no	INTJ
cblr-2926	619	13	.	.	NOUN
cblr-2926	619	14	06	06	NUM
cblr-2926	619	15	-	-	PUNCT
cblr-2926	619	16	cv-3620	cv-3620	PROPN
cblr-2926	619	17	(	(	PUNCT
cblr-2926	619	18	cba	cba	PROPN
cblr-2926	619	19	)	)	PUNCT
cblr-2926	619	20	,	,	PUNCT
cblr-2926	619	21	2009	2009	NUM
cblr-2926	619	22	u.s	u.s	PROPN
cblr-2926	619	23	.	.	PROPN
cblr-2926	619	24	dist	dist	PROPN
cblr-2926	619	25	.	.	PUNCT
cblr-2926	620	1	lexis	lexis	NOUN
cblr-2926	620	2	19351	19351	NUM
cblr-2926	620	3	(	(	PUNCT
cblr-2926	620	4	e.d.n.y	e.d.n.y	PROPN
cblr-2926	620	5	.	.	PUNCT
cblr-2926	621	1	mar	mar	PROPN
cblr-2926	621	2	.	.	PROPN
cblr-2926	621	3	11	11	NUM
cblr-2926	621	4	,	,	PUNCT
cblr-2926	621	5	2009	2009	NUM
cblr-2926	621	6	)	)	PUNCT
cblr-2926	621	7	.	.	PUNCT
cblr-2926	622	1	one	one	PRON
cblr-2926	622	2	could	could	AUX
cblr-2926	622	3	attempt	attempt	VERB
cblr-2926	622	4	to	to	PART
cblr-2926	622	5	distinguish	distinguish	VERB
cblr-2926	622	6	milhelm	milhelm	NOUN
cblr-2926	622	7	on	on	ADP
cblr-2926	622	8	the	the	DET
cblr-2926	622	9	grounds	ground	NOUN
cblr-2926	622	10	that	that	SCONJ
cblr-2926	622	11	there	there	ADV
cblr-2926	622	12	the	the	DET
cblr-2926	622	13	wholesaler	wholesaler	NOUN
cblr-2926	622	14	had	have	VERB
cblr-2926	622	15	more	more	ADV
cblr-2926	622	16	specific	specific	ADJ
cblr-2926	622	17	knowledge	knowledge	NOUN
cblr-2926	622	18	of	of	ADP
cblr-2926	622	19	noncompliance	noncompliance	NOUN
cblr-2926	622	20	than	than	ADP
cblr-2926	622	21	a	a	DET
cblr-2926	622	22	typical	typical	ADJ
cblr-2926	622	23	internet	internet	NOUN
cblr-2926	622	24	retailer	retailer	NOUN
cblr-2926	622	25	would	would	AUX
cblr-2926	622	26	,	,	PUNCT
cblr-2926	622	27	but	but	CCONJ
cblr-2926	622	28	the	the	DET
cblr-2926	622	29	willful	willful	ADJ
cblr-2926	622	30	failure	failure	NOUN
cblr-2926	622	31	to	to	PART
cblr-2926	622	32	file	file	VERB
cblr-2926	622	33	required	require	VERB
cblr-2926	622	34	jenkins	jenkins	PROPN
cblr-2926	622	35	act	act	PROPN
cblr-2926	622	36	reports	report	NOUN
cblr-2926	622	37	indicates	indicate	VERB
cblr-2926	622	38	the	the	DET
cblr-2926	622	39	retailers	retailer	NOUN
cblr-2926	622	40	'	'	PART
cblr-2926	622	41	knowledge	knowledge	NOUN
cblr-2926	622	42	that	that	SCONJ
cblr-2926	622	43	tax	tax	NOUN
cblr-2926	622	44	would	would	AUX
cblr-2926	622	45	not	not	PART
cblr-2926	622	46	be	be	AUX
cblr-2926	622	47	paid	pay	VERB
cblr-2926	622	48	.	.	PUNCT
cblr-2926	623	1	147	147	NUM
cblr-2926	623	2	united	united	PROPN
cblr-2926	623	3	states	states	PROPN
cblr-2926	623	4	v.	v.	ADP
cblr-2926	623	5	brewer	brewer	PROPN
cblr-2926	623	6	,	,	PUNCT
cblr-2926	623	7	528	528	NUM
cblr-2926	623	8	f.2d	f.2d	NOUN
cblr-2926	623	9	492	492	NUM
cblr-2926	623	10	,	,	PUNCT
cblr-2926	623	11	494	494	NUM
cblr-2926	623	12	(	(	PUNCT
cblr-2926	623	13	4th	4th	ADJ
cblr-2926	623	14	cir	cir	NOUN
cblr-2926	623	15	.	.	PROPN
cblr-2926	623	16	1975	1975	NUM
cblr-2926	623	17	)	)	PUNCT
cblr-2926	623	18	(	(	PUNCT
cblr-2926	623	19	mail	mail	NOUN
cblr-2926	623	20	fraud	fraud	NOUN
cblr-2926	623	21	prosecution	prosecution	NOUN
cblr-2926	623	22	for	for	ADP
cblr-2926	623	23	failure	failure	NOUN
cblr-2926	623	24	to	to	PART
cblr-2926	623	25	file	file	VERB
cblr-2926	623	26	jenkins	jenkins	PROPN
cblr-2926	623	27	act	act	PROPN
cblr-2926	623	28	reports	report	NOUN
cblr-2926	623	29	)	)	PUNCT
cblr-2926	623	30	.	.	PUNCT
cblr-2926	624	1	see	see	VERB
cblr-2926	624	2	also	also	ADV
cblr-2926	624	3	supra	supra	ADJ
cblr-2926	624	4	text	text	NOUN
cblr-2926	624	5	accompanying	accompany	VERB
cblr-2926	624	6	notes	note	NOUN
cblr-2926	624	7	133	133	NUM
cblr-2926	624	8	-	-	SYM
cblr-2926	624	9	37	37	NUM
cblr-2926	624	10	(	(	PUNCT
cblr-2926	624	11	discussing	discuss	VERB
cblr-2926	624	12	mail	mail	NOUN
cblr-2926	624	13	/	/	SYM
cblr-2926	624	14	wire	wire	NOUN
cblr-2926	624	15	fraud	fraud	NOUN
cblr-2926	624	16	issues	issue	NOUN
cblr-2926	624	17	for	for	ADP
cblr-2926	624	18	willful	willful	ADJ
cblr-2926	624	19	failure	failure	NOUN
cblr-2926	624	20	to	to	PART
cblr-2926	624	21	file	file	VERB
cblr-2926	624	22	jenkins	jenkins	PROPN
cblr-2926	624	23	act	act	PROPN
cblr-2926	624	24	reports	report	NOUN
cblr-2926	624	25	after	after	ADP
cblr-2926	624	26	hemi	hemi	PROPN
cblr-2926	624	27	group	group	PROPN
cblr-2926	624	28	)	)	PUNCT
cblr-2926	624	29	.	.	PUNCT
cblr-2926	624	30	"	"	PUNCT
cblr-2926	625	1	see	see	VERB
cblr-2926	625	2	united	united	PROPN
cblr-2926	625	3	states	states	PROPN
cblr-2926	625	4	v.	v.	PROPN
cblr-2926	625	5	richman	richman	PROPN
cblr-2926	625	6	,	,	PUNCT
cblr-2926	625	7	944	944	NUM
cblr-2926	625	8	f.2d	f.2d	NOUN
cblr-2926	625	9	323	323	NUM
cblr-2926	625	10	,	,	PUNCT
cblr-2926	625	11	332	332	NUM
cblr-2926	625	12	(	(	PUNCT
cblr-2926	625	13	7th	7th	ADJ
cblr-2926	625	14	cir	cir	NOUN
cblr-2926	625	15	.	.	PROPN
cblr-2926	625	16	1991	1991	NUM
cblr-2926	625	17	)	)	PUNCT
cblr-2926	625	18	(	(	PUNCT
cblr-2926	625	19	"	"	PUNCT
cblr-2926	625	20	neither	neither	CCONJ
cblr-2926	625	21	the	the	DET
cblr-2926	625	22	ultimate	ultimate	ADJ
cblr-2926	625	23	success	success	NOUN
cblr-2926	625	24	of	of	ADP
cblr-2926	625	25	the	the	DET
cblr-2926	625	26	fraud	fraud	NOUN
cblr-2926	625	27	nor	nor	CCONJ
cblr-2926	625	28	the	the	DET
cblr-2926	625	29	actual	actual	ADJ
cblr-2926	625	30	defrauding	defrauding	NOUN
cblr-2926	625	31	of	of	ADP
cblr-2926	625	32	a	a	DET
cblr-2926	625	33	victim	victim	NOUN
cblr-2926	625	34	is	be	AUX
cblr-2926	625	35	crucial	crucial	ADJ
cblr-2926	625	36	to	to	ADP
cblr-2926	625	37	a	a	DET
cblr-2926	625	38	successful	successful	ADJ
cblr-2926	625	39	prosecution	prosecution	NOUN
cblr-2926	625	40	.	.	PUNCT
cblr-2926	626	1	"	"	PUNCT
cblr-2926	626	2	)	)	PUNCT
cblr-2926	626	3	.	.	PUNCT
cblr-2926	627	1	149	149	NUM
cblr-2926	627	2	see	see	VERB
cblr-2926	627	3	pasquantino	pasquantino	PROPN
cblr-2926	627	4	v.	v.	ADP
cblr-2926	627	5	united	united	PROPN
cblr-2926	627	6	states	states	PROPN
cblr-2926	627	7	,	,	PUNCT
cblr-2926	627	8	544	544	NUM
cblr-2926	627	9	u.s	u.s	PROPN
cblr-2926	627	10	.	.	PROPN
cblr-2926	627	11	349	349	NUM
cblr-2926	627	12	,	,	PUNCT
cblr-2926	627	13	355	355	NUM
cblr-2926	627	14	(	(	PUNCT
cblr-2926	627	15	2005	2005	NUM
cblr-2926	627	16	)	)	PUNCT
cblr-2926	627	17	(	(	PUNCT
cblr-2926	627	18	holding	hold	VERB
cblr-2926	627	19	that	that	DET
cblr-2926	627	20	failure	failure	NOUN
cblr-2926	627	21	to	to	PART
cblr-2926	627	22	disclose	disclose	VERB
cblr-2926	627	23	liquor	liquor	NOUN
cblr-2926	627	24	shipments	shipment	NOUN
cblr-2926	627	25	deprived	deprive	VERB
cblr-2926	627	26	canada	canada	PROPN
cblr-2926	627	27	of	of	ADP
cblr-2926	627	28	its	its	PRON
cblr-2926	627	29	property	property	NOUN
cblr-2926	627	30	interest	interest	NOUN
cblr-2926	627	31	in	in	ADP
cblr-2926	627	32	the	the	DET
cblr-2926	627	33	collection	collection	NOUN
cblr-2926	627	34	of	of	ADP
cblr-2926	627	35	excise	excise	NOUN
cblr-2926	627	36	taxes	taxis	NOUN
cblr-2926	627	37	for	for	ADP
cblr-2926	627	38	purposes	purpose	NOUN
cblr-2926	627	39	of	of	ADP
cblr-2926	627	40	wire	wire	NOUN
cblr-2926	627	41	fraud	fraud	NOUN
cblr-2926	627	42	)	)	PUNCT
cblr-2926	627	43	.	.	PUNCT
cblr-2926	628	1	no	no	INTJ
cblr-2926	628	2	.	.	PUNCT
cblr-2926	629	1	2:529	2:529	NUM
cblr-2926	629	2	]	]	X
cblr-2926	629	3	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	629	4	hemi	hemi	PROPN
cblr-2926	629	5	group	group	PROPN
cblr-2926	629	6	563	563	NUM
cblr-2926	629	7	government	government	NOUN
cblr-2926	629	8	's	's	PART
cblr-2926	629	9	opportunity	opportunity	NOUN
cblr-2926	629	10	in	in	ADP
cblr-2926	629	11	pasquantino	pasquantino	NOUN
cblr-2926	629	12	.	.	PUNCT
cblr-2926	629	13	"	"	PUNCT
cblr-2926	629	14	'	'	PUNCT
cblr-2926	629	15	further	far	ADV
cblr-2926	629	16	,	,	PUNCT
cblr-2926	629	17	internet	internet	NOUN
cblr-2926	629	18	retailers	retailer	NOUN
cblr-2926	629	19	could	could	AUX
cblr-2926	629	20	be	be	AUX
cblr-2926	629	21	found	find	VERB
cblr-2926	629	22	liable	liable	ADJ
cblr-2926	629	23	for	for	ADP
cblr-2926	629	24	mail	mail	NOUN
cblr-2926	629	25	fraud	fraud	NOUN
cblr-2926	629	26	or	or	CCONJ
cblr-2926	629	27	ccta	ccta	ADJ
cblr-2926	629	28	violations	violation	NOUN
cblr-2926	629	29	based	base	VERB
cblr-2926	629	30	on	on	ADP
cblr-2926	629	31	the	the	DET
cblr-2926	629	32	theory	theory	NOUN
cblr-2926	629	33	that	that	SCONJ
cblr-2926	629	34	they	they	PRON
cblr-2926	629	35	caused	cause	VERB
cblr-2926	629	36	their	their	PRON
cblr-2926	629	37	customers	customer	NOUN
cblr-2926	629	38	'	'	PART
cblr-2926	629	39	failure	failure	NOUN
cblr-2926	629	40	to	to	PART
cblr-2926	629	41	pay	pay	VERB
cblr-2926	629	42	taxes	taxis	NOUN
cblr-2926	629	43	.	.	PUNCT
cblr-2926	630	1	"5	"5	NOUN
cblr-2926	630	2	'	'	PUNCT
cblr-2926	630	3	additionally	additionally	ADV
cblr-2926	630	4	,	,	PUNCT
cblr-2926	630	5	civil	civil	ADJ
cblr-2926	630	6	causes	cause	NOUN
cblr-2926	630	7	of	of	ADP
cblr-2926	630	8	action	action	NOUN
cblr-2926	630	9	alternative	alternative	NOUN
cblr-2926	630	10	to	to	ADP
cblr-2926	630	11	rico	rico	PROPN
cblr-2926	630	12	remain	remain	VERB
cblr-2926	630	13	,	,	PUNCT
cblr-2926	630	14	though	though	SCONJ
cblr-2926	630	15	without	without	ADP
cblr-2926	630	16	the	the	DET
cblr-2926	630	17	possibility	possibility	NOUN
cblr-2926	630	18	of	of	ADP
cblr-2926	630	19	treble	treble	ADJ
cblr-2926	630	20	damages	damage	NOUN
cblr-2926	630	21	.	.	PUNCT
cblr-2926	631	1	while	while	SCONJ
cblr-2926	631	2	civil	civil	ADJ
cblr-2926	631	3	ccta	ccta	ADJ
cblr-2926	631	4	suits	suit	NOUN
cblr-2926	631	5	for	for	ADP
cblr-2926	631	6	damages	damage	NOUN
cblr-2926	631	7	have	have	AUX
cblr-2926	631	8	not	not	PART
cblr-2926	631	9	been	be	AUX
cblr-2926	631	10	brought	bring	VERB
cblr-2926	631	11	,	,	PUNCT
cblr-2926	631	12	the	the	DET
cblr-2926	631	13	statute	statute	NOUN
cblr-2926	631	14	authorizes	authorize	VERB
cblr-2926	631	15	states	state	NOUN
cblr-2926	631	16	to	to	PART
cblr-2926	631	17	obtain	obtain	VERB
cblr-2926	631	18	damages	damage	NOUN
cblr-2926	631	19	,	,	PUNCT
cblr-2926	631	20	and	and	CCONJ
cblr-2926	631	21	its	its	PRON
cblr-2926	631	22	reach	reach	NOUN
cblr-2926	631	23	may	may	AUX
cblr-2926	631	24	be	be	AUX
cblr-2926	631	25	broad	broad	ADJ
cblr-2926	631	26	enough	enough	ADV
cblr-2926	631	27	to	to	PART
cblr-2926	631	28	cover	cover	VERB
cblr-2926	631	29	internet	internet	NOUN
cblr-2926	631	30	retailers	retailer	NOUN
cblr-2926	631	31	.	.	PUNCT
cblr-2926	631	32	'5	'5	PROPN
cblr-2926	632	1	2	2	NUM
cblr-2926	632	2	such	such	DET
cblr-2926	632	3	an	an	DET
cblr-2926	632	4	approach	approach	NOUN
cblr-2926	632	5	would	would	AUX
cblr-2926	632	6	not	not	PART
cblr-2926	632	7	work	work	VERB
cblr-2926	632	8	against	against	ADP
cblr-2926	632	9	tribal	tribal	ADJ
cblr-2926	632	10	entities	entity	NOUN
cblr-2926	632	11	.	.	PUNCT
cblr-2926	632	12	'	'	PUNCT
cblr-2926	633	1	3	3	NUM
cblr-2926	633	2	states	state	NOUN
cblr-2926	633	3	could	could	AUX
cblr-2926	633	4	also	also	ADV
cblr-2926	633	5	try	try	VERB
cblr-2926	633	6	to	to	PART
cblr-2926	633	7	bring	bring	VERB
cblr-2926	633	8	civil	civil	ADJ
cblr-2926	633	9	suits	suit	NOUN
cblr-2926	633	10	based	base	VERB
cblr-2926	633	11	on	on	ADP
cblr-2926	633	12	implied	imply	VERB
cblr-2926	633	13	standing	stand	VERB
cblr-2926	633	14	under	under	ADP
cblr-2926	633	15	the	the	DET
cblr-2926	633	16	jenkins	jenkins	PROPN
cblr-2926	633	17	act	act	PROPN
cblr-2926	633	18	.	.	PUNCT
cblr-2926	634	1	in	in	ADP
cblr-2926	634	2	washington	washington	PROPN
cblr-2926	634	3	department	department	PROPN
cblr-2926	634	4	of	of	ADP
cblr-2926	634	5	revenue	revenue	NOUN
cblr-2926	634	6	v.	v.	ADP
cblr-2926	634	7	www.dirtcheapcig.com	www.dirtcheapcig.com	PROPN
cblr-2926	634	8	,	,	PUNCT
cblr-2926	634	9	inc	inc	PROPN
cblr-2926	634	10	.	.	PROPN
cblr-2926	634	11	,	,	PUNCT
cblr-2926	634	12	the	the	DET
cblr-2926	634	13	state	state	NOUN
cblr-2926	634	14	of	of	ADP
cblr-2926	634	15	washington	washington	PROPN
cblr-2926	634	16	was	be	AUX
cblr-2926	634	17	able	able	ADJ
cblr-2926	634	18	to	to	PART
cblr-2926	634	19	bring	bring	VERB
cblr-2926	634	20	a	a	DET
cblr-2926	634	21	civil	civil	ADJ
cblr-2926	634	22	action	action	NOUN
cblr-2926	634	23	based	base	VERB
cblr-2926	634	24	on	on	ADP
cblr-2926	634	25	an	an	DET
cblr-2926	634	26	15o	15o	NOUN
cblr-2926	634	27	see	see	VERB
cblr-2926	634	28	i	i	PRON
cblr-2926	634	29	d.	d.	PROPN
cblr-2926	634	30	at	at	ADP
cblr-2926	634	31	357	357	NUM
cblr-2926	634	32	;	;	PUNCT
cblr-2926	634	33	cleveland	cleveland	PROPN
cblr-2926	634	34	v.	v.	PROPN
cblr-2926	634	35	united	united	PROPN
cblr-2926	634	36	states	states	PROPN
cblr-2926	634	37	,	,	PUNCT
cblr-2926	634	38	531	531	NUM
cblr-2926	634	39	u.s	u.s	PROPN
cblr-2926	634	40	.	.	PROPN
cblr-2926	634	41	12	12	NUM
cblr-2926	634	42	,	,	PUNCT
cblr-2926	634	43	20	20	NUM
cblr-2926	634	44	(	(	PUNCT
cblr-2926	634	45	2000	2000	NUM
cblr-2926	634	46	)	)	PUNCT
cblr-2926	634	47	(	(	PUNCT
cblr-2926	634	48	holding	hold	VERB
cblr-2926	634	49	that	that	PRON
cblr-2926	634	50	for	for	ADP
cblr-2926	634	51	purposes	purpose	NOUN
cblr-2926	634	52	of	of	ADP
cblr-2926	634	53	mail	mail	NOUN
cblr-2926	634	54	/	/	SYM
cblr-2926	634	55	wire	wire	NOUN
cblr-2926	634	56	fraud	fraud	NOUN
cblr-2926	634	57	louisiana	louisiana	PROPN
cblr-2926	634	58	does	do	AUX
cblr-2926	634	59	not	not	PART
cblr-2926	634	60	part	part	VERB
cblr-2926	634	61	with	with	ADP
cblr-2926	634	62	"	"	PUNCT
cblr-2926	634	63	property	property	NOUN
cblr-2926	634	64	"	"	PUNCT
cblr-2926	634	65	when	when	SCONJ
cblr-2926	634	66	it	it	PRON
cblr-2926	634	67	issues	issue	VERB
cblr-2926	634	68	a	a	DET
cblr-2926	634	69	video	video	NOUN
cblr-2926	634	70	poker	poker	NOUN
cblr-2926	634	71	license	license	NOUN
cblr-2926	634	72	)	)	PUNCT
cblr-2926	634	73	.	.	PUNCT
cblr-2926	635	1	unlike	unlike	ADP
cblr-2926	635	2	in	in	ADP
cblr-2926	635	3	cleveland	cleveland	PROPN
cblr-2926	635	4	,	,	PUNCT
cblr-2926	635	5	the	the	DET
cblr-2926	635	6	jenkins	jenkins	PROPN
cblr-2926	635	7	act	act	PROPN
cblr-2926	635	8	reports	report	NOUN
cblr-2926	635	9	do	do	AUX
cblr-2926	635	10	not	not	PART
cblr-2926	635	11	exist	exist	VERB
cblr-2926	635	12	to	to	PART
cblr-2926	635	13	implement	implement	VERB
cblr-2926	635	14	a	a	DET
cblr-2926	635	15	regulatory	regulatory	ADJ
cblr-2926	635	16	scheme	scheme	NOUN
cblr-2926	635	17	but	but	CCONJ
cblr-2926	635	18	to	to	PART
cblr-2926	635	19	allow	allow	VERB
cblr-2926	635	20	the	the	DET
cblr-2926	635	21	government	government	NOUN
cblr-2926	635	22	to	to	PART
cblr-2926	635	23	collect	collect	VERB
cblr-2926	635	24	money	money	NOUN
cblr-2926	635	25	.	.	PUNCT
cblr-2926	636	1	cf	cf	PROPN
cblr-2926	636	2	united	united	PROPN
cblr-2926	636	3	states	states	PROPN
cblr-2926	636	4	v.	v.	ADP
cblr-2926	636	5	1,920,000	1,920,000	NUM
cblr-2926	636	6	cigarettes	cigarette	NOUN
cblr-2926	636	7	,	,	PUNCT
cblr-2926	636	8	no	no	INTJ
cblr-2926	636	9	.	.	NOUN
cblr-2926	636	10	02	02	NUM
cblr-2926	636	11	-	-	PUNCT
cblr-2926	636	12	cv-437a	cv-437a	NOUN
cblr-2926	636	13	,	,	PUNCT
cblr-2926	636	14	2003	2003	NUM
cblr-2926	636	15	u.s	u.s	PROPN
cblr-2926	636	16	.	.	PROPN
cblr-2926	636	17	dist	dist	PROPN
cblr-2926	636	18	.	.	PUNCT
cblr-2926	637	1	lexis	lexis	PROPN
cblr-2926	637	2	12603	12603	NUM
cblr-2926	637	3	,	,	PUNCT
cblr-2926	637	4	at	at	ADP
cblr-2926	637	5	*	*	PROPN
cblr-2926	637	6	16	16	NUM
cblr-2926	637	7	-	-	SYM
cblr-2926	637	8	17	17	NUM
cblr-2926	637	9	(	(	PUNCT
cblr-2926	637	10	w.d.n.y	w.d.n.y	PROPN
cblr-2926	637	11	.	.	PROPN
cblr-2926	637	12	mar	mar	PROPN
cblr-2926	637	13	.	.	PROPN
cblr-2926	637	14	31	31	NUM
cblr-2926	637	15	,	,	PUNCT
cblr-2926	637	16	2003	2003	NUM
cblr-2926	637	17	)	)	PUNCT
cblr-2926	638	1	(	(	PUNCT
cblr-2926	638	2	distinguishing	distinguish	VERB
cblr-2926	638	3	cleveland	cleveland	NOUN
cblr-2926	638	4	with	with	ADP
cblr-2926	638	5	respect	respect	NOUN
cblr-2926	638	6	to	to	ADP
cblr-2926	638	7	government	government	NOUN
cblr-2926	638	8	's	's	PART
cblr-2926	638	9	right	right	NOUN
cblr-2926	638	10	to	to	PART
cblr-2926	638	11	collect	collect	VERB
cblr-2926	638	12	cigarette	cigarette	NOUN
cblr-2926	638	13	taxes	taxis	NOUN
cblr-2926	638	14	)	)	PUNCT
cblr-2926	638	15	.	.	PUNCT
cblr-2926	639	1	thus	thus	ADV
cblr-2926	639	2	,	,	PUNCT
cblr-2926	639	3	just	just	ADV
cblr-2926	639	4	as	as	SCONJ
cblr-2926	639	5	in	in	ADP
cblr-2926	639	6	pasquantino	pasquantino	NOUN
cblr-2926	639	7	,	,	PUNCT
cblr-2926	639	8	the	the	DET
cblr-2926	639	9	reports	report	NOUN
cblr-2926	639	10	are	be	AUX
cblr-2926	639	11	property	property	NOUN
cblr-2926	639	12	in	in	ADP
cblr-2926	639	13	the	the	DET
cblr-2926	639	14	sense	sense	NOUN
cblr-2926	639	15	that	that	SCONJ
cblr-2926	639	16	they	they	PRON
cblr-2926	639	17	are	be	AUX
cblr-2926	639	18	tangible	tangible	ADJ
cblr-2926	639	19	documents	document	NOUN
cblr-2926	639	20	containing	contain	VERB
cblr-2926	639	21	information	information	NOUN
cblr-2926	639	22	the	the	DET
cblr-2926	639	23	state	state	NOUN
cblr-2926	639	24	can	can	AUX
cblr-2926	639	25	use	use	VERB
cblr-2926	639	26	to	to	PART
cblr-2926	639	27	obtain	obtain	VERB
cblr-2926	639	28	money	money	NOUN
cblr-2926	639	29	.	.	PUNCT
cblr-2926	640	1	cf	cf	NOUN
cblr-2926	640	2	carpenter	carpenter	PROPN
cblr-2926	640	3	v.	v.	PROPN
cblr-2926	640	4	united	united	PROPN
cblr-2926	640	5	states	states	PROPN
cblr-2926	640	6	,	,	PUNCT
cblr-2926	640	7	484	484	NUM
cblr-2926	640	8	u.s	u.s	PROPN
cblr-2926	640	9	.	.	PROPN
cblr-2926	640	10	19	19	NUM
cblr-2926	640	11	,	,	PUNCT
cblr-2926	640	12	25	25	NUM
cblr-2926	640	13	(	(	PUNCT
cblr-2926	640	14	1987	1987	NUM
cblr-2926	640	15	)	)	PUNCT
cblr-2926	640	16	(	(	PUNCT
cblr-2926	640	17	unanimously	unanimously	ADV
cblr-2926	640	18	upholding	uphold	VERB
cblr-2926	640	19	wire	wire	NOUN
cblr-2926	640	20	fraud	fraud	NOUN
cblr-2926	640	21	conviction	conviction	NOUN
cblr-2926	640	22	on	on	ADP
cblr-2926	640	23	the	the	DET
cblr-2926	640	24	grounds	ground	NOUN
cblr-2926	640	25	that	that	SCONJ
cblr-2926	640	26	intangible	intangible	ADJ
cblr-2926	640	27	information	information	NOUN
cblr-2926	640	28	can	can	AUX
cblr-2926	640	29	still	still	ADV
cblr-2926	640	30	be	be	AUX
cblr-2926	640	31	property	property	NOUN
cblr-2926	640	32	for	for	ADP
cblr-2926	640	33	purposes	purpose	NOUN
cblr-2926	640	34	of	of	ADP
cblr-2926	640	35	mail	mail	NOUN
cblr-2926	640	36	or	or	CCONJ
cblr-2926	640	37	wire	wire	NOUN
cblr-2926	640	38	fraud	fraud	NOUN
cblr-2926	640	39	)	)	PUNCT
cblr-2926	640	40	.	.	PUNCT
cblr-2926	641	1	1	1	NUM
cblr-2926	641	2	see	see	VERB
cblr-2926	641	3	united	united	PROPN
cblr-2926	641	4	states	states	PROPN
cblr-2926	641	5	v.	v.	ADP
cblr-2926	641	6	sabo	sabo	PROPN
cblr-2926	641	7	,	,	PUNCT
cblr-2926	641	8	no	no	INTJ
cblr-2926	641	9	.	.	PUNCT
cblr-2926	642	1	2:07	2:07	NUM
cblr-2926	642	2	-	-	PUNCT
cblr-2926	642	3	cr-0081	cr-0081	PROPN
cblr-2926	642	4	-	-	PUNCT
cblr-2926	642	5	rlh	rlh	NOUN
cblr-2926	642	6	-	-	PUNCT
cblr-2926	642	7	pal	pal	NOUN
cblr-2926	642	8	,	,	PUNCT
cblr-2926	642	9	2008	2008	NUM
cblr-2926	642	10	wl	wl	NOUN
cblr-2926	642	11	4361054	4361054	NUM
cblr-2926	642	12	,	,	PUNCT
cblr-2926	642	13	at	at	ADP
cblr-2926	642	14	*	*	NOUN
cblr-2926	642	15	3	3	NUM
cblr-2926	642	16	-	-	SYM
cblr-2926	642	17	4	4	NUM
cblr-2926	642	18	(	(	PUNCT
cblr-2926	642	19	d.	d.	PROPN
cblr-2926	642	20	nev	nev	PROPN
cblr-2926	642	21	.	.	PROPN
cblr-2926	642	22	sept	sept	PROPN
cblr-2926	642	23	.	.	PROPN
cblr-2926	642	24	24	24	NUM
cblr-2926	642	25	,	,	PUNCT
cblr-2926	642	26	2008	2008	NUM
cblr-2926	642	27	)	)	PUNCT
cblr-2926	642	28	(	(	PUNCT
cblr-2926	642	29	citing	cite	VERB
cblr-2926	642	30	united	united	PROPN
cblr-2926	642	31	states	states	PROPN
cblr-2926	642	32	v.	v.	PROPN
cblr-2926	642	33	causey	causey	PROPN
cblr-2926	642	34	,	,	PUNCT
cblr-2926	642	35	835	835	NUM
cblr-2926	642	36	f.2d	f.2d	NOUN
cblr-2926	642	37	1289	1289	NUM
cblr-2926	642	38	,	,	PUNCT
cblr-2926	642	39	1291	1291	NUM
cblr-2926	642	40	(	(	PUNCT
cblr-2926	642	41	9th	9th	ADJ
cblr-2926	642	42	cir	cir	NOUN
cblr-2926	642	43	.	.	PUNCT
cblr-2926	642	44	1987	1987	NUM
cblr-2926	642	45	)	)	PUNCT
cblr-2926	642	46	)	)	PUNCT
cblr-2926	643	1	(	(	PUNCT
cblr-2926	643	2	holding	hold	VERB
cblr-2926	643	3	a	a	DET
cblr-2926	643	4	person	person	NOUN
cblr-2926	643	5	can	can	AUX
cblr-2926	643	6	be	be	AUX
cblr-2926	643	7	liable	liable	ADJ
cblr-2926	643	8	under	under	ADP
cblr-2926	643	9	18	18	NUM
cblr-2926	643	10	u.s.c	u.s.c	ADJ
cblr-2926	643	11	.	.	PUNCT
cblr-2926	644	1	§	§	PROPN
cblr-2926	644	2	2(b	2(b	NUM
cblr-2926	644	3	)	)	PUNCT
cblr-2926	644	4	"	"	PUNCT
cblr-2926	644	5	even	even	ADV
cblr-2926	644	6	though	though	SCONJ
cblr-2926	644	7	the	the	DET
cblr-2926	644	8	person	person	NOUN
cblr-2926	644	9	who	who	PRON
cblr-2926	644	10	completed	complete	VERB
cblr-2926	644	11	the	the	DET
cblr-2926	644	12	wrongful	wrongful	ADJ
cblr-2926	644	13	act	act	NOUN
cblr-2926	644	14	violates	violate	VERB
cblr-2926	644	15	no	no	DET
cblr-2926	644	16	criminal	criminal	ADJ
cblr-2926	644	17	statute	statute	NOUN
cblr-2926	644	18	because	because	SCONJ
cblr-2926	644	19	of	of	ADP
cblr-2926	644	20	lack	lack	NOUN
cblr-2926	644	21	of	of	ADP
cblr-2926	644	22	criminal	criminal	ADJ
cblr-2926	644	23	intent	intent	NOUN
cblr-2926	644	24	or	or	CCONJ
cblr-2926	644	25	capacity	capacity	NOUN
cblr-2926	644	26	"	"	PUNCT
cblr-2926	644	27	)	)	PUNCT
cblr-2926	644	28	.	.	PUNCT
cblr-2926	645	1	15	15	X
cblr-2926	645	2	.	.	X
cblr-2926	646	1	see	see	VERB
cblr-2926	646	2	supra	supra	PROPN
cblr-2926	646	3	note	note	VERB
cblr-2926	646	4	146	146	NUM
cblr-2926	646	5	and	and	CCONJ
cblr-2926	646	6	accompanying	accompanying	ADJ
cblr-2926	646	7	text	text	NOUN
cblr-2926	646	8	.	.	PUNCT
cblr-2926	647	1	1	1	NUM
cblr-2926	647	2	see	see	VERB
cblr-2926	647	3	18	18	NUM
cblr-2926	647	4	u.s.c	u.s.c	ADJ
cblr-2926	647	5	.	.	PUNCT
cblr-2926	648	1	§	§	PROPN
cblr-2926	648	2	2346(b)(1	2346(b)(1	NUM
cblr-2926	648	3	)	)	PUNCT
cblr-2926	648	4	(	(	PUNCT
cblr-2926	648	5	2006	2006	NUM
cblr-2926	648	6	)	)	PUNCT
cblr-2926	648	7	.	.	PUNCT
cblr-2926	649	1	any	any	DET
cblr-2926	649	2	state	state	NOUN
cblr-2926	649	3	application	application	NOUN
cblr-2926	649	4	of	of	ADP
cblr-2926	649	5	the	the	DET
cblr-2926	649	6	statute	statute	NOUN
cblr-2926	649	7	against	against	ADP
cblr-2926	649	8	tribes	tribe	NOUN
cblr-2926	649	9	could	could	AUX
cblr-2926	649	10	face	face	VERB
cblr-2926	649	11	difficulties	difficulty	NOUN
cblr-2926	649	12	in	in	ADP
cblr-2926	649	13	overcoming	overcome	VERB
cblr-2926	649	14	tribal	tribal	ADJ
cblr-2926	649	15	sovereignty	sovereignty	NOUN
cblr-2926	649	16	defenses	defense	NOUN
cblr-2926	649	17	.	.	PUNCT
cblr-2926	650	1	see	see	VERB
cblr-2926	650	2	,	,	PUNCT
cblr-2926	650	3	e.g.	e.g.	ADV
cblr-2926	650	4	,	,	PUNCT
cblr-2926	650	5	grey	grey	NOUN
cblr-2926	650	6	poplars	poplar	NOUN
cblr-2926	650	7	,	,	PUNCT
cblr-2926	650	8	inc	inc	PROPN
cblr-2926	650	9	.	.	PROPN
cblr-2926	651	1	v.	v.	ADP
cblr-2926	651	2	one	one	NUM
cblr-2926	651	3	million	million	NUM
cblr-2926	651	4	three	three	NUM
cblr-2926	651	5	hundred	hundred	NUM
cblr-2926	651	6	seventy	seventy	NUM
cblr-2926	652	1	one	one	NUM
cblr-2926	652	2	thousand	thousand	NUM
cblr-2926	652	3	one	one	NUM
cblr-2926	652	4	hundred	hundred	NUM
cblr-2926	652	5	(	(	PUNCT
cblr-2926	652	6	1,371,000	1,371,000	NUM
cblr-2926	652	7	)	)	PUNCT
cblr-2926	652	8	assorted	assorted	ADJ
cblr-2926	652	9	brands	brand	NOUN
cblr-2926	652	10	of	of	ADP
cblr-2926	652	11	cigarettes	cigarette	NOUN
cblr-2926	652	12	,	,	PUNCT
cblr-2926	652	13	282	282	NUM
cblr-2926	652	14	f.3d	f.3d	NUM
cblr-2926	652	15	1175	1175	NUM
cblr-2926	652	16	,	,	PUNCT
cblr-2926	652	17	1177	1177	NUM
cblr-2926	652	18	(	(	PUNCT
cblr-2926	652	19	9th	9th	ADJ
cblr-2926	652	20	cir	cir	NOUN
cblr-2926	652	21	.	.	PROPN
cblr-2926	652	22	2002	2002	NUM
cblr-2926	652	23	)	)	PUNCT
cblr-2926	653	1	(	(	PUNCT
cblr-2926	653	2	noting	note	VERB
cblr-2926	653	3	that	that	SCONJ
cblr-2926	653	4	a	a	DET
cblr-2926	653	5	state	state	NOUN
cblr-2926	653	6	's	's	PART
cblr-2926	653	7	abilities	ability	NOUN
cblr-2926	653	8	against	against	ADP
cblr-2926	653	9	a	a	DET
cblr-2926	653	10	tribe	tribe	NOUN
cblr-2926	653	11	under	under	ADP
cblr-2926	653	12	the	the	DET
cblr-2926	653	13	ccta	ccta	NOUN
cblr-2926	653	14	could	could	AUX
cblr-2926	653	15	be	be	AUX
cblr-2926	653	16	different	different	ADJ
cblr-2926	653	17	than	than	ADP
cblr-2926	653	18	federal	federal	ADJ
cblr-2926	653	19	abilities	ability	NOUN
cblr-2926	653	20	)	)	PUNCT
cblr-2926	653	21	.	.	PUNCT
cblr-2926	654	1	[	[	X
cblr-2926	654	2	vol	vol	NOUN
cblr-2926	654	3	.	.	PUNCT
cblr-2926	654	4	2010564	2010564	NUM
cblr-2926	654	5	col	col	PROPN
cblr-2926	654	6	umbia	umbia	PROPN
cblr-2926	654	7	b	b	PROPN
cblr-2926	654	8	usiness	usiness	PROPN
cblr-2926	654	9	la	la	PROPN
cblr-2926	654	10	w	w	PROPN
cblr-2926	654	11	re	re	PROPN
cblr-2926	654	12	vie	vie	PROPN
cblr-2926	654	13	w	w	PROPN
cblr-2926	654	14	implied	imply	VERB
cblr-2926	654	15	cause	cause	NOUN
cblr-2926	654	16	of	of	ADP
cblr-2926	654	17	action	action	NOUN
cblr-2926	654	18	under	under	ADP
cblr-2926	654	19	the	the	DET
cblr-2926	654	20	jenkins	jenkin	NOUN
cblr-2926	654	21	act.16	act.16	PROPN
cblr-2926	654	22	however	however	ADV
cblr-2926	654	23	,	,	PUNCT
cblr-2926	654	24	the	the	DET
cblr-2926	654	25	reasoning	reasoning	NOUN
cblr-2926	654	26	of	of	ADP
cblr-2926	654	27	dirtcheapcig.com	dirtcheapcig.com	X
cblr-2926	654	28	may	may	AUX
cblr-2926	654	29	not	not	PART
cblr-2926	654	30	be	be	AUX
cblr-2926	654	31	followed	follow	VERB
cblr-2926	654	32	by	by	ADP
cblr-2926	654	33	other	other	ADJ
cblr-2926	654	34	courts	court	NOUN
cblr-2926	654	35	.	.	PUNCT
cblr-2926	655	1	"5	"5	NOUN
cblr-2926	655	2	5	5	NUM
cblr-2926	655	3	in	in	ADP
cblr-2926	655	4	determining	determine	VERB
cblr-2926	655	5	whether	whether	SCONJ
cblr-2926	655	6	a	a	DET
cblr-2926	655	7	federal	federal	ADJ
cblr-2926	655	8	statute	statute	NOUN
cblr-2926	655	9	implies	imply	VERB
cblr-2926	655	10	a	a	DET
cblr-2926	655	11	private	private	ADJ
cblr-2926	655	12	right	right	NOUN
cblr-2926	655	13	of	of	ADP
cblr-2926	655	14	action	action	NOUN
cblr-2926	655	15	,	,	PUNCT
cblr-2926	655	16	courts	court	NOUN
cblr-2926	655	17	consider	consider	VERB
cblr-2926	655	18	whether	whether	SCONJ
cblr-2926	655	19	:	:	PUNCT
cblr-2926	655	20	(	(	PUNCT
cblr-2926	655	21	1	1	X
cblr-2926	655	22	)	)	PUNCT
cblr-2926	655	23	the	the	DET
cblr-2926	655	24	plaintiff	plaintiff	NOUN
cblr-2926	655	25	is	be	AUX
cblr-2926	655	26	of	of	ADP
cblr-2926	655	27	a	a	DET
cblr-2926	655	28	class	class	NOUN
cblr-2926	655	29	for	for	SCONJ
cblr-2926	655	30	whose	whose	DET
cblr-2926	655	31	special	special	ADJ
cblr-2926	655	32	benefit	benefit	NOUN
cblr-2926	655	33	the	the	DET
cblr-2926	655	34	statute	statute	NOUN
cblr-2926	655	35	was	be	AUX
cblr-2926	655	36	enacted	enact	VERB
cblr-2926	655	37	;	;	PUNCT
cblr-2926	655	38	(	(	PUNCT
cblr-2926	655	39	2	2	X
cblr-2926	655	40	)	)	PUNCT
cblr-2926	655	41	there	there	PRON
cblr-2926	655	42	is	be	VERB
cblr-2926	655	43	indication	indication	NOUN
cblr-2926	655	44	of	of	ADP
cblr-2926	655	45	legislative	legislative	ADJ
cblr-2926	655	46	intent	intent	NOUN
cblr-2926	655	47	to	to	PART
cblr-2926	655	48	imply	imply	VERB
cblr-2926	655	49	or	or	CCONJ
cblr-2926	655	50	deny	deny	VERB
cblr-2926	655	51	private	private	ADJ
cblr-2926	655	52	right	right	NOUN
cblr-2926	655	53	of	of	ADP
cblr-2926	655	54	action	action	NOUN
cblr-2926	655	55	;	;	PUNCT
cblr-2926	655	56	(	(	PUNCT
cblr-2926	655	57	3	3	X
cblr-2926	655	58	)	)	PUNCT
cblr-2926	655	59	implying	imply	VERB
cblr-2926	655	60	the	the	DET
cblr-2926	655	61	right	right	NOUN
cblr-2926	655	62	of	of	ADP
cblr-2926	655	63	action	action	NOUN
cblr-2926	655	64	is	be	AUX
cblr-2926	655	65	consistent	consistent	ADJ
cblr-2926	655	66	with	with	ADP
cblr-2926	655	67	the	the	DET
cblr-2926	655	68	purposes	purpose	NOUN
cblr-2926	655	69	of	of	ADP
cblr-2926	655	70	the	the	DET
cblr-2926	655	71	legislative	legislative	ADJ
cblr-2926	655	72	scheme	scheme	NOUN
cblr-2926	655	73	;	;	PUNCT
cblr-2926	655	74	and	and	CCONJ
cblr-2926	655	75	(	(	PUNCT
cblr-2926	655	76	4	4	X
cblr-2926	655	77	)	)	PUNCT
cblr-2926	655	78	the	the	DET
cblr-2926	655	79	cause	cause	NOUN
cblr-2926	655	80	of	of	ADP
cblr-2926	655	81	action	action	NOUN
cblr-2926	655	82	is	be	AUX
cblr-2926	655	83	an	an	DET
cblr-2926	655	84	area	area	NOUN
cblr-2926	655	85	traditionally	traditionally	ADV
cblr-2926	655	86	under	under	ADP
cblr-2926	655	87	state	state	NOUN
cblr-2926	655	88	law	law	NOUN
cblr-2926	655	89	and	and	CCONJ
cblr-2926	655	90	of	of	ADP
cblr-2926	655	91	state	state	NOUN
cblr-2926	655	92	concern	concern	NOUN
cblr-2926	655	93	,	,	PUNCT
cblr-2926	655	94	such	such	ADJ
cblr-2926	655	95	that	that	SCONJ
cblr-2926	655	96	inferring	infer	VERB
cblr-2926	655	97	a	a	DET
cblr-2926	655	98	federal	federal	ADJ
cblr-2926	655	99	cause	cause	NOUN
cblr-2926	655	100	of	of	ADP
cblr-2926	655	101	action	action	NOUN
cblr-2926	655	102	would	would	AUX
cblr-2926	655	103	be	be	AUX
cblr-2926	655	104	inappropriate.15	inappropriate.15	PROPN
cblr-2926	655	105	6	6	NUM
cblr-2926	655	106	the	the	DET
cblr-2926	655	107	court	court	NOUN
cblr-2926	655	108	in	in	ADP
cblr-2926	655	109	dirtcheapcig.com	dirtcheapcig.com	X
cblr-2926	655	110	found	find	VERB
cblr-2926	655	111	an	an	DET
cblr-2926	655	112	implied	imply	VERB
cblr-2926	655	113	private	private	ADJ
cblr-2926	655	114	right	right	NOUN
cblr-2926	655	115	of	of	ADP
cblr-2926	655	116	action	action	NOUN
cblr-2926	655	117	in	in	ADP
cblr-2926	655	118	the	the	DET
cblr-2926	655	119	jenkins	jenkins	PROPN
cblr-2926	655	120	act	act	PROPN
cblr-2926	655	121	,	,	PUNCT
cblr-2926	655	122	relying	rely	VERB
cblr-2926	655	123	on	on	ADP
cblr-2926	655	124	the	the	DET
cblr-2926	655	125	fact	fact	NOUN
cblr-2926	655	126	that	that	SCONJ
cblr-2926	655	127	the	the	DET
cblr-2926	655	128	act	act	NOUN
cblr-2926	655	129	empowers	empower	VERB
cblr-2926	655	130	district	district	NOUN
cblr-2926	655	131	courts	court	NOUN
cblr-2926	655	132	to	to	PART
cblr-2926	655	133	restrain	restrain	VERB
cblr-2926	655	134	violations	violation	NOUN
cblr-2926	655	135	in	in	ADP
cblr-2926	655	136	concluding	conclude	VERB
cblr-2926	655	137	that	that	SCONJ
cblr-2926	655	138	congress	congress	PROPN
cblr-2926	655	139	did	do	AUX
cblr-2926	655	140	not	not	PART
cblr-2926	655	141	intend	intend	VERB
cblr-2926	655	142	the	the	DET
cblr-2926	655	143	act	act	NOUN
cblr-2926	655	144	to	to	PART
cblr-2926	655	145	be	be	AUX
cblr-2926	655	146	solely	solely	ADV
cblr-2926	655	147	a	a	DET
cblr-2926	655	148	criminal	criminal	ADJ
cblr-2926	655	149	statute.157	statute.157	NOUN
cblr-2926	655	150	the	the	DET
cblr-2926	655	151	court	court	NOUN
cblr-2926	655	152	concluded	conclude	VERB
cblr-2926	655	153	that	that	SCONJ
cblr-2926	655	154	all	all	DET
cblr-2926	655	155	four	four	NUM
cblr-2926	655	156	factors	factor	NOUN
cblr-2926	655	157	weighed	weigh	VERB
cblr-2926	655	158	in	in	ADP
cblr-2926	655	159	favor	favor	NOUN
cblr-2926	655	160	of	of	ADP
cblr-2926	655	161	an	an	DET
cblr-2926	655	162	implied	imply	VERB
cblr-2926	655	163	right	right	NOUN
cblr-2926	655	164	but	but	CCONJ
cblr-2926	655	165	particularly	particularly	ADV
cblr-2926	655	166	the	the	DET
cblr-2926	655	167	first	first	ADJ
cblr-2926	655	168	(	(	PUNCT
cblr-2926	655	169	class	class	NOUN
cblr-2926	655	170	with	with	ADP
cblr-2926	655	171	special	special	ADJ
cblr-2926	655	172	benefit	benefit	NOUN
cblr-2926	655	173	)	)	PUNCT
cblr-2926	655	174	and	and	CCONJ
cblr-2926	655	175	third	third	ADV
cblr-2926	655	176	(	(	PUNCT
cblr-2926	655	177	consistent	consistent	ADJ
cblr-2926	655	178	with	with	ADP
cblr-2926	655	179	scheme	scheme	NOUN
cblr-2926	655	180	)	)	PUNCT
cblr-2926	655	181	.	.	PUNCT
cblr-2926	655	182	'	'	PUNCT
cblr-2926	656	1	8	8	NUM
cblr-2926	656	2	it	it	PRON
cblr-2926	656	3	is	be	AUX
cblr-2926	656	4	not	not	PART
cblr-2926	656	5	at	at	ADV
cblr-2926	656	6	all	all	ADV
cblr-2926	656	7	clear	clear	ADJ
cblr-2926	656	8	that	that	SCONJ
cblr-2926	656	9	other	other	ADJ
cblr-2926	656	10	courts	court	NOUN
cblr-2926	656	11	would	would	AUX
cblr-2926	656	12	follow	follow	VERB
cblr-2926	656	13	this	this	DET
cblr-2926	656	14	analysis	analysis	NOUN
cblr-2926	656	15	.	.	PUNCT
cblr-2926	657	1	the	the	DET
cblr-2926	657	2	supreme	supreme	PROPN
cblr-2926	657	3	court	court	PROPN
cblr-2926	657	4	has	have	AUX
cblr-2926	657	5	become	become	VERB
cblr-2926	657	6	less	less	ADV
cblr-2926	657	7	willing	willing	ADJ
cblr-2926	657	8	to	to	PART
cblr-2926	657	9	accept	accept	VERB
cblr-2926	657	10	implied	imply	VERB
cblr-2926	657	11	private	private	ADJ
cblr-2926	657	12	rights	right	NOUN
cblr-2926	657	13	of	of	ADP
cblr-2926	657	14	action	action	NOUN
cblr-2926	657	15	,	,	PUNCT
cblr-2926	657	16	"	"	PUNCT
cblr-2926	657	17	'	'	PUNCT
cblr-2926	657	18	focusing	focus	VERB
cblr-2926	657	19	"	"	PUNCT
cblr-2926	657	20	260	260	NUM
cblr-2926	657	21	f.	f.	PROPN
cblr-2926	657	22	supp	supp	PROPN
cblr-2926	657	23	.	.	PUNCT
cblr-2926	658	1	2d	2d	PROPN
cblr-2926	658	2	1048	1048	NUM
cblr-2926	658	3	,	,	PUNCT
cblr-2926	658	4	1055	1055	NUM
cblr-2926	658	5	(	(	PUNCT
cblr-2926	658	6	w.d	w.d	PROPN
cblr-2926	658	7	.	.	PROPN
cblr-2926	658	8	wash	wash	NOUN
cblr-2926	658	9	.	.	PUNCT
cblr-2926	658	10	2003	2003	NUM
cblr-2926	658	11	)	)	PUNCT
cblr-2926	659	1	[	[	X
cblr-2926	659	2	hereinafter	hereinafter	NOUN
cblr-2926	659	3	dirtcheapcig.com	dirtcheapcig.com	X
cblr-2926	659	4	]	]	X
cblr-2926	659	5	.	.	PUNCT
cblr-2926	660	1	"	"	PUNCT
cblr-2926	660	2	5	5	NUM
cblr-2926	660	3	see	see	VERB
cblr-2926	660	4	,	,	PUNCT
cblr-2926	660	5	e.g.	e.g.	ADV
cblr-2926	660	6	,	,	PUNCT
cblr-2926	660	7	city	city	NOUN
cblr-2926	660	8	of	of	ADP
cblr-2926	660	9	new	new	PROPN
cblr-2926	660	10	york	york	PROPN
cblr-2926	660	11	v.	v.	PROPN
cblr-2926	660	12	cyco.net	cyco.net	PROPN
cblr-2926	660	13	,	,	PUNCT
cblr-2926	660	14	inc	inc	PROPN
cblr-2926	660	15	.	.	PROPN
cblr-2926	660	16	,	,	PUNCT
cblr-2926	660	17	383	383	NUM
cblr-2926	660	18	f.	f.	PROPN
cblr-2926	660	19	supp	supp	PROPN
cblr-2926	660	20	.	.	PUNCT
cblr-2926	661	1	2d	2d	NOUN
cblr-2926	661	2	.	.	PUNCT
cblr-2926	662	1	526	526	NUM
cblr-2926	662	2	,	,	PUNCT
cblr-2926	662	3	551	551	NUM
cblr-2926	662	4	n.11	n.11	NOUN
cblr-2926	662	5	(	(	PUNCT
cblr-2926	662	6	s.d.n.y	s.d.n.y	PROPN
cblr-2926	662	7	.	.	PROPN
cblr-2926	662	8	2005	2005	NUM
cblr-2926	662	9	)	)	PUNCT
cblr-2926	662	10	(	(	PUNCT
cblr-2926	662	11	"	"	PUNCT
cblr-2926	662	12	it	it	PRON
cblr-2926	662	13	is	be	AUX
cblr-2926	662	14	ektremely	ektremely	ADV
cblr-2926	662	15	unlikely	unlikely	ADJ
cblr-2926	662	16	that	that	SCONJ
cblr-2926	662	17	any	any	DET
cblr-2926	662	18	party	party	NOUN
cblr-2926	662	19	other	other	ADJ
cblr-2926	662	20	than	than	ADP
cblr-2926	662	21	the	the	DET
cblr-2926	662	22	federal	federal	ADJ
cblr-2926	662	23	government	government	NOUN
cblr-2926	662	24	may	may	AUX
cblr-2926	662	25	sue	sue	VERB
cblr-2926	662	26	under	under	ADP
cblr-2926	662	27	the	the	DET
cblr-2926	662	28	jenkins	jenkins	PROPN
cblr-2926	662	29	act	act	PROPN
cblr-2926	662	30	.	.	PUNCT
cblr-2926	663	1	despite	despite	SCONJ
cblr-2926	663	2	a	a	DET
cblr-2926	663	3	conclusory	conclusory	ADJ
cblr-2926	663	4	holding	holding	NOUN
cblr-2926	663	5	in	in	ADP
cblr-2926	663	6	...	...	PUNCT
cblr-2926	663	7	angelica	angelica	PROPN
cblr-2926	663	8	co.	co.	PROPN
cblr-2926	663	9	v.	v.	ADP
cblr-2926	663	10	goodman	goodman	PROPN
cblr-2926	663	11	,	,	PUNCT
cblr-2926	663	12	52	52	NUM
cblr-2926	663	13	misc	misc	NOUN
cblr-2926	663	14	.	.	PUNCT
cblr-2926	663	15	2d	2d	PROPN
cblr-2926	663	16	844	844	NUM
cblr-2926	663	17	,	,	PUNCT
cblr-2926	663	18	276	276	NUM
cblr-2926	663	19	n.y.s.2d	n.y.s.2d	NUM
cblr-2926	663	20	766	766	NUM
cblr-2926	663	21	,	,	PUNCT
cblr-2926	663	22	767	767	NUM
cblr-2926	663	23	,	,	PUNCT
cblr-2926	663	24	which	which	PRON
cblr-2926	663	25	stated	state	VERB
cblr-2926	663	26	that'[tihe	that'[tihe	ADJ
cblr-2926	663	27	city	city	NOUN
cblr-2926	663	28	as	as	ADV
cblr-2926	663	29	well	well	ADV
cblr-2926	663	30	as	as	ADP
cblr-2926	663	31	the	the	DET
cblr-2926	663	32	state	state	NOUN
cblr-2926	663	33	has	have	VERB
cblr-2926	663	34	the	the	DET
cblr-2926	663	35	power	power	NOUN
cblr-2926	663	36	to	to	PART
cblr-2926	663	37	enforce	enforce	VERB
cblr-2926	663	38	an	an	DET
cblr-2926	663	39	act	act	NOUN
cblr-2926	663	40	such	such	ADJ
cblr-2926	663	41	as	as	ADP
cblr-2926	663	42	the	the	DET
cblr-2926	663	43	jenkins	jenkins	PROPN
cblr-2926	663	44	act	act	PROPN
cblr-2926	663	45	,	,	PUNCT
cblr-2926	663	46	'	'	PUNCT
cblr-2926	663	47	and	and	CCONJ
cblr-2926	663	48	the	the	DET
cblr-2926	663	49	reasoning	reasoning	NOUN
cblr-2926	663	50	of	of	ADP
cblr-2926	663	51	state	state	NOUN
cblr-2926	663	52	of	of	ADP
cblr-2926	663	53	washington	washington	PROPN
cblr-2926	663	54	dept	dept	PROPN
cblr-2926	663	55	.	.	PROPN
cblr-2926	664	1	of	of	ADP
cblr-2926	664	2	revenue	revenue	NOUN
cblr-2926	664	3	v.	v.	ADP
cblr-2926	664	4	www.dirtcheapcig.com	www.dirtcheapcig.com	PROPN
cblr-2926	664	5	,	,	PUNCT
cblr-2926	664	6	inc	inc	PROPN
cblr-2926	664	7	.	.	PROPN
cblr-2926	664	8	,	,	PUNCT
cblr-2926	664	9	260	260	NUM
cblr-2926	664	10	f.	f.	PROPN
cblr-2926	664	11	supp	supp	PROPN
cblr-2926	664	12	.	.	PUNCT
cblr-2926	665	1	2d	2d	PROPN
cblr-2926	665	2	1048	1048	NUM
cblr-2926	665	3	,	,	PUNCT
cblr-2926	665	4	1055	1055	NUM
cblr-2926	665	5	n.2	n.2	X
cblr-2926	665	6	(	(	PUNCT
cblr-2926	665	7	w.d	w.d	PROPN
cblr-2926	665	8	.	.	PROPN
cblr-2926	665	9	wash	wash	NOUN
cblr-2926	665	10	.	.	PUNCT
cblr-2926	665	11	2003	2003	NUM
cblr-2926	665	12	)	)	PUNCT
cblr-2926	665	13	.	.	PUNCT
cblr-2926	665	14	.	.	PUNCT
cblr-2926	666	1	.	.	PUNCT
cblr-2926	667	1	this	this	DET
cblr-2926	667	2	court	court	NOUN
cblr-2926	667	3	remains	remain	VERB
cblr-2926	667	4	unconvinced	unconvinced	ADJ
cblr-2926	667	5	that	that	SCONJ
cblr-2926	667	6	parties	party	NOUN
cblr-2926	667	7	other	other	ADJ
cblr-2926	667	8	than	than	ADP
cblr-2926	667	9	the	the	DET
cblr-2926	667	10	federal	federal	ADJ
cblr-2926	667	11	government	government	NOUN
cblr-2926	667	12	may	may	AUX
cblr-2926	667	13	sue	sue	VERB
cblr-2926	667	14	under	under	ADP
cblr-2926	667	15	the	the	DET
cblr-2926	667	16	jenkins	jenkins	PROPN
cblr-2926	667	17	act	act	PROPN
cblr-2926	667	18	.	.	PUNCT
cblr-2926	668	1	"	"	PUNCT
cblr-2926	668	2	)	)	PUNCT
cblr-2926	668	3	.	.	PUNCT
cblr-2926	669	1	15	15	NUM
cblr-2926	669	2	cort	cort	PROPN
cblr-2926	669	3	v.	v.	ADP
cblr-2926	669	4	ash	ash	PROPN
cblr-2926	669	5	,	,	PUNCT
cblr-2926	669	6	422	422	NUM
cblr-2926	669	7	u.s	u.s	PROPN
cblr-2926	669	8	.	.	PROPN
cblr-2926	669	9	66	66	NUM
cblr-2926	669	10	,	,	PUNCT
cblr-2926	669	11	78	78	NUM
cblr-2926	669	12	(	(	PUNCT
cblr-2926	669	13	1975	1975	NUM
cblr-2926	669	14	)	)	PUNCT
cblr-2926	669	15	,	,	PUNCT
cblr-2926	669	16	as	as	SCONJ
cblr-2926	669	17	construed	construe	VERB
cblr-2926	669	18	in	in	ADP
cblr-2926	669	19	touche	touche	PROPN
cblr-2926	669	20	,	,	PUNCT
cblr-2926	669	21	ross	ross	PROPN
cblr-2926	669	22	,	,	PUNCT
cblr-2926	669	23	&	&	CCONJ
cblr-2926	669	24	co.	co.	PROPN
cblr-2926	669	25	v.	v.	ADP
cblr-2926	669	26	redington	redington	PROPN
cblr-2926	669	27	,	,	PUNCT
cblr-2926	669	28	442	442	NUM
cblr-2926	669	29	u.s	u.s	PROPN
cblr-2926	669	30	.	.	PROPN
cblr-2926	669	31	560	560	NUM
cblr-2926	669	32	,	,	PUNCT
cblr-2926	669	33	575	575	NUM
cblr-2926	669	34	-	-	SYM
cblr-2926	669	35	76	76	NUM
cblr-2926	669	36	(	(	PUNCT
cblr-2926	669	37	1979	1979	NUM
cblr-2926	669	38	)	)	PUNCT
cblr-2926	669	39	.	.	PUNCT
cblr-2926	670	1	15	15	NUM
cblr-2926	670	2	dirtcheapcig.com	dirtcheapcig.com	X
cblr-2926	670	3	,	,	PUNCT
cblr-2926	670	4	260	260	NUM
cblr-2926	670	5	f.	f.	PROPN
cblr-2926	670	6	supp	supp	PROPN
cblr-2926	670	7	.	.	PUNCT
cblr-2926	671	1	2d	2d	PROPN
cblr-2926	671	2	.	.	PUNCT
cblr-2926	672	1	at	at	ADP
cblr-2926	672	2	1054	1054	NUM
cblr-2926	672	3	-	-	SYM
cblr-2926	672	4	55	55	NUM
cblr-2926	672	5	;	;	PUNCT
cblr-2926	672	6	see	see	VERB
cblr-2926	672	7	15	15	NUM
cblr-2926	672	8	u.s.c	u.s.c	ADJ
cblr-2926	672	9	.	.	PUNCT
cblr-2926	673	1	§	§	PROPN
cblr-2926	673	2	378	378	NUM
cblr-2926	673	3	(	(	PUNCT
cblr-2926	673	4	authorizing	authorize	VERB
cblr-2926	673	5	district	district	NOUN
cblr-2926	673	6	courts	court	NOUN
cblr-2926	673	7	to	to	PART
cblr-2926	673	8	restrain	restrain	VERB
cblr-2926	673	9	violations	violation	NOUN
cblr-2926	673	10	)	)	PUNCT
cblr-2926	673	11	.	.	PUNCT
cblr-2926	674	1	5	5	NUM
cblr-2926	674	2	dirtcheapcig.com	dirtcheapcig.com	X
cblr-2926	674	3	,	,	PUNCT
cblr-2926	674	4	260	260	NUM
cblr-2926	674	5	f.	f.	PROPN
cblr-2926	674	6	supp	supp	PROPN
cblr-2926	674	7	.	.	PUNCT
cblr-2926	675	1	2d	2d	PROPN
cblr-2926	675	2	at	at	ADP
cblr-2926	675	3	1054	1054	NUM
cblr-2926	675	4	-	-	SYM
cblr-2926	675	5	55	55	NUM
cblr-2926	675	6	.	.	NOUN
cblr-2926	676	1	1	1	NUM
cblr-2926	676	2	susan	susan	PROPN
cblr-2926	676	3	j.	j.	PROPN
cblr-2926	676	4	stabile	stabile	PROPN
cblr-2926	676	5	,	,	PUNCT
cblr-2926	676	6	the	the	DET
cblr-2926	676	7	role	role	NOUN
cblr-2926	676	8	of	of	ADP
cblr-2926	676	9	congressional	congressional	ADJ
cblr-2926	676	10	intent	intent	NOUN
cblr-2926	676	11	in	in	ADP
cblr-2926	676	12	determining	determine	VERB
cblr-2926	676	13	the	the	DET
cblr-2926	676	14	existence	existence	NOUN
cblr-2926	676	15	of	of	ADP
cblr-2926	676	16	implied	imply	VERB
cblr-2926	676	17	private	private	ADJ
cblr-2926	676	18	rights	right	NOUN
cblr-2926	676	19	of	of	ADP
cblr-2926	676	20	action	action	NOUN
cblr-2926	676	21	,	,	PUNCT
cblr-2926	676	22	71	71	NUM
cblr-2926	676	23	notre	notre	PROPN
cblr-2926	676	24	dame	dame	PROPN
cblr-2926	676	25	l.	l.	PROPN
cblr-2926	676	26	rev	rev	PROPN
cblr-2926	676	27	.	.	PROPN
cblr-2926	676	28	861	861	NUM
cblr-2926	676	29	,	,	PUNCT
cblr-2926	676	30	870	870	NUM
cblr-2926	676	31	-	-	SYM
cblr-2926	676	32	71	71	NUM
cblr-2926	676	33	(	(	PUNCT
cblr-2926	676	34	1996	1996	NUM
cblr-2926	676	35	)	)	PUNCT
cblr-2926	676	36	(	(	PUNCT
cblr-2926	676	37	"	"	PUNCT
cblr-2926	676	38	[	[	X
cblr-2926	676	39	rlecent	rlecent	ADJ
cblr-2926	676	40	cases	case	NOUN
cblr-2926	676	41	suggest	suggest	VERB
cblr-2926	676	42	that	that	SCONJ
cblr-2926	676	43	a	a	DET
cblr-2926	676	44	private	private	ADJ
cblr-2926	676	45	plaintiff	plaintiff	NOUN
cblr-2926	676	46	has	have	VERB
cblr-2926	676	47	no	no	DET
cblr-2926	676	48	no	no	NOUN
cblr-2926	676	49	.	.	PUNCT
cblr-2926	677	1	2:529	2:529	NUM
cblr-2926	677	2	]	]	X
cblr-2926	677	3	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	677	4	hemi	hemi	PROPN
cblr-2926	677	5	group	group	PROPN
cblr-2926	677	6	565	565	NUM
cblr-2926	677	7	attention	attention	NOUN
cblr-2926	677	8	on	on	ADP
cblr-2926	677	9	the	the	DET
cblr-2926	677	10	second	second	ADJ
cblr-2926	677	11	factor	factor	NOUN
cblr-2926	677	12	,	,	PUNCT
cblr-2926	677	13	legislative	legislative	ADJ
cblr-2926	677	14	intent	intent	NOUN
cblr-2926	677	15	,	,	PUNCT
cblr-2926	677	16	as	as	SCONJ
cblr-2926	677	17	determinative	determinative	ADJ
cblr-2926	677	18	and	and	CCONJ
cblr-2926	677	19	tending	tend	VERB
cblr-2926	677	20	to	to	PART
cblr-2926	677	21	use	use	VERB
cblr-2926	677	22	the	the	DET
cblr-2926	677	23	other	other	ADJ
cblr-2926	677	24	factors	factor	NOUN
cblr-2926	677	25	only	only	ADV
cblr-2926	677	26	as	as	ADP
cblr-2926	677	27	indicia	indicia	NOUN
cblr-2926	677	28	of	of	ADP
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cblr-2926	678	1	intent.6	intent.6	PROPN
cblr-2926	678	2	o	o	INTJ
cblr-2926	678	3	there	there	PRON
cblr-2926	678	4	is	be	VERB
cblr-2926	678	5	not	not	PART
cblr-2926	678	6	strong	strong	ADJ
cblr-2926	678	7	evidence	evidence	NOUN
cblr-2926	678	8	that	that	SCONJ
cblr-2926	678	9	congress	congress	PROPN
cblr-2926	678	10	intended	intend	VERB
cblr-2926	678	11	to	to	PART
cblr-2926	678	12	create	create	VERB
cblr-2926	678	13	an	an	DET
cblr-2926	678	14	implied	imply	VERB
cblr-2926	678	15	right	right	NOUN
cblr-2926	678	16	of	of	ADP
cblr-2926	678	17	action	action	NOUN
cblr-2926	678	18	under	under	ADP
cblr-2926	678	19	the	the	DET
cblr-2926	678	20	jenkins	jenkin	NOUN
cblr-2926	678	21	act.16	act.16	PROPN
cblr-2926	678	22	'	'	PUNCT
cblr-2926	678	23	indeed	indeed	ADV
cblr-2926	678	24	,	,	PUNCT
cblr-2926	678	25	that	that	SCONJ
cblr-2926	678	26	the	the	DET
cblr-2926	678	27	act	act	NOUN
cblr-2926	678	28	is	be	AUX
cblr-2926	678	29	primarily	primarily	ADV
cblr-2926	678	30	a	a	DET
cblr-2926	678	31	criminal	criminal	ADJ
cblr-2926	678	32	statute	statute	NOUN
cblr-2926	678	33	requiring	require	VERB
cblr-2926	678	34	reporting	report	VERB
cblr-2926	678	35	to	to	ADP
cblr-2926	678	36	the	the	DET
cblr-2926	678	37	federal	federal	ADJ
cblr-2926	678	38	government	government	NOUN
cblr-2926	678	39	would	would	AUX
cblr-2926	678	40	normally	normally	ADV
cblr-2926	678	41	weigh	weigh	VERB
cblr-2926	678	42	against	against	ADP
cblr-2926	678	43	finding	find	VERB
cblr-2926	678	44	an	an	DET
cblr-2926	678	45	implied	imply	VERB
cblr-2926	678	46	cause	cause	NOUN
cblr-2926	678	47	of	of	ADP
cblr-2926	678	48	action	action	NOUN
cblr-2926	678	49	for	for	ADP
cblr-2926	678	50	private	private	ADJ
cblr-2926	678	51	parties	party	NOUN
cblr-2926	678	52	.	.	PUNCT
cblr-2926	679	1	162	162	NUM
cblr-2926	679	2	in	in	ADP
cblr-2926	679	3	any	any	DET
cblr-2926	679	4	event	event	NOUN
cblr-2926	679	5	,	,	PUNCT
cblr-2926	679	6	cities	city	NOUN
cblr-2926	679	7	and	and	CCONJ
cblr-2926	679	8	local	local	ADJ
cblr-2926	679	9	governments	government	NOUN
cblr-2926	679	10	would	would	AUX
cblr-2926	679	11	likely	likely	ADV
cblr-2926	679	12	not	not	PART
cblr-2926	679	13	have	have	AUX
cblr-2926	679	14	standing	stand	VERB
cblr-2926	679	15	to	to	PART
cblr-2926	679	16	bring	bring	VERB
cblr-2926	679	17	claims	claim	NOUN
cblr-2926	679	18	under	under	ADP
cblr-2926	679	19	the	the	DET
cblr-2926	679	20	jenkins	jenkins	PROPN
cblr-2926	679	21	act	act	PROPN
cblr-2926	679	22	,	,	PUNCT
cblr-2926	679	23	as	as	SCONJ
cblr-2926	679	24	the	the	DET
cblr-2926	679	25	statute	statute	NOUN
cblr-2926	679	26	was	be	AUX
cblr-2926	679	27	not	not	PART
cblr-2926	679	28	even	even	ADV
cblr-2926	679	29	passed	pass	VERB
cblr-2926	679	30	for	for	ADP
cblr-2926	679	31	their	their	PRON
cblr-2926	679	32	benefit.163	benefit.163	NOUN
cblr-2926	679	33	finally	finally	ADV
cblr-2926	679	34	,	,	PUNCT
cblr-2926	679	35	whether	whether	SCONJ
cblr-2926	679	36	damages	damage	NOUN
cblr-2926	679	37	are	be	AUX
cblr-2926	679	38	treble	treble	ADJ
cblr-2926	679	39	or	or	CCONJ
cblr-2926	679	40	not	not	PART
cblr-2926	679	41	,	,	PUNCT
cblr-2926	679	42	they	they	PRON
cblr-2926	679	43	must	must	AUX
cblr-2926	679	44	be	be	AUX
cblr-2926	679	45	proven	prove	VERB
cblr-2926	679	46	.	.	PUNCT
cblr-2926	680	1	even	even	ADV
cblr-2926	680	2	when	when	SCONJ
cblr-2926	680	3	jenkins	jenkin	NOUN
cblr-2926	680	4	act	act	PROPN
cblr-2926	680	5	reports	report	NOUN
cblr-2926	680	6	are	be	AUX
cblr-2926	680	7	filed	file	VERB
cblr-2926	680	8	taxes	taxis	NOUN
cblr-2926	680	9	remain	remain	VERB
cblr-2926	680	10	difficult	difficult	ADJ
cblr-2926	680	11	to	to	PART
cblr-2926	680	12	collect	collect	VERB
cblr-2926	680	13	;	;	PUNCT
cblr-2926	680	14	therefore	therefore	ADV
cblr-2926	680	15	,	,	PUNCT
cblr-2926	680	16	it	it	PRON
cblr-2926	680	17	will	will	AUX
cblr-2926	680	18	not	not	PART
cblr-2926	680	19	be	be	AUX
cblr-2926	680	20	easy	easy	ADJ
cblr-2926	680	21	to	to	PART
cblr-2926	680	22	prove	prove	VERB
cblr-2926	680	23	that	that	SCONJ
cblr-2926	680	24	any	any	DET
cblr-2926	680	25	failure	failure	NOUN
cblr-2926	680	26	to	to	PART
cblr-2926	680	27	file	file	VERB
cblr-2926	680	28	the	the	DET
cblr-2926	680	29	reports	report	NOUN
cblr-2926	680	30	is	be	AUX
cblr-2926	680	31	the	the	DET
cblr-2926	680	32	source	source	NOUN
cblr-2926	680	33	of	of	ADP
cblr-2926	680	34	large	large	ADJ
cblr-2926	680	35	damages	damage	NOUN
cblr-2926	680	36	.	.	PUNCT
cblr-2926	681	1	in	in	ADP
cblr-2926	681	2	hemi	hemi	PROPN
cblr-2926	681	3	group	group	PROPN
cblr-2926	681	4	,	,	PUNCT
cblr-2926	681	5	the	the	DET
cblr-2926	681	6	city	city	NOUN
cblr-2926	681	7	insisted	insist	VERB
cblr-2926	681	8	that	that	SCONJ
cblr-2926	681	9	it	it	PRON
cblr-2926	681	10	was	be	AUX
cblr-2926	681	11	capable	capable	ADJ
cblr-2926	681	12	of	of	ADP
cblr-2926	681	13	proving	prove	VERB
cblr-2926	681	14	its	its	PRON
cblr-2926	681	15	damages	damage	NOUN
cblr-2926	681	16	at	at	ADP
cblr-2926	681	17	trial	trial	NOUN
cblr-2926	681	18	.	.	PUNCT
cblr-2926	681	19	"	"	PUNCT
cblr-2926	682	1	however	however	ADV
cblr-2926	682	2	,	,	PUNCT
cblr-2926	682	3	a	a	DET
cblr-2926	682	4	city	city	NOUN
cblr-2926	682	5	or	or	CCONJ
cblr-2926	682	6	state	state	NOUN
cblr-2926	682	7	would	would	AUX
cblr-2926	682	8	face	face	VERB
cblr-2926	682	9	difficulty	difficulty	NOUN
cblr-2926	682	10	in	in	ADP
cblr-2926	682	11	actually	actually	ADV
cblr-2926	682	12	demonstrating	demonstrate	VERB
cblr-2926	682	13	this	this	DET
cblr-2926	682	14	proof	proof	NOUN
cblr-2926	682	15	.	.	PUNCT
cblr-2926	683	1	without	without	ADP
cblr-2926	683	2	jenkins	jenkins	PROPN
cblr-2926	683	3	act	act	PROPN
cblr-2926	683	4	reports	report	NOUN
cblr-2926	683	5	,	,	PUNCT
cblr-2926	683	6	the	the	DET
cblr-2926	683	7	city	city	NOUN
cblr-2926	683	8	or	or	CCONJ
cblr-2926	683	9	state	state	NOUN
cblr-2926	683	10	would	would	AUX
cblr-2926	683	11	cause	cause	VERB
cblr-2926	683	12	of	of	ADP
cblr-2926	683	13	action	action	NOUN
cblr-2926	683	14	unless	unless	SCONJ
cblr-2926	683	15	the	the	DET
cblr-2926	683	16	statute	statute	NOUN
cblr-2926	683	17	grants	grant	VERB
cblr-2926	683	18	one	one	NUM
cblr-2926	683	19	or	or	CCONJ
cblr-2926	683	20	there	there	PRON
cblr-2926	683	21	is	be	VERB
cblr-2926	683	22	clear	clear	ADJ
cblr-2926	683	23	congressional	congressional	ADJ
cblr-2926	683	24	intent	intent	NOUN
cblr-2926	683	25	to	to	PART
cblr-2926	683	26	grant	grant	VERB
cblr-2926	683	27	one	one	NUM
cblr-2926	683	28	.	.	PUNCT
cblr-2926	683	29	"	"	PUNCT
cblr-2926	683	30	)	)	PUNCT
cblr-2926	683	31	;	;	PUNCT
cblr-2926	683	32	see	see	VERB
cblr-2926	683	33	alexander	alexander	PROPN
cblr-2926	683	34	v.	v.	PROPN
cblr-2926	683	35	sandoval	sandoval	PROPN
cblr-2926	683	36	,	,	PUNCT
cblr-2926	683	37	532	532	NUM
cblr-2926	683	38	u.s	u.s	PROPN
cblr-2926	683	39	.	.	PROPN
cblr-2926	683	40	275	275	NUM
cblr-2926	683	41	,	,	PUNCT
cblr-2926	683	42	287	287	NUM
cblr-2926	683	43	(	(	PUNCT
cblr-2926	683	44	2001	2001	NUM
cblr-2926	683	45	)	)	PUNCT
cblr-2926	683	46	(	(	PUNCT
cblr-2926	683	47	"	"	PUNCT
cblr-2926	683	48	having	having	AUX
cblr-2926	683	49	sworn	swear	VERB
cblr-2926	683	50	off	off	ADP
cblr-2926	683	51	the	the	DET
cblr-2926	683	52	habit	habit	NOUN
cblr-2926	683	53	of	of	ADP
cblr-2926	683	54	venturing	venture	VERB
cblr-2926	683	55	beyond	beyond	ADP
cblr-2926	683	56	congress	congress	PROPN
cblr-2926	683	57	's	's	PART
cblr-2926	683	58	intent	intent	NOUN
cblr-2926	683	59	[	[	X
cblr-2926	683	60	in	in	ADP
cblr-2926	683	61	finding	find	VERB
cblr-2926	683	62	implied	imply	VERB
cblr-2926	683	63	private	private	ADJ
cblr-2926	683	64	rights	right	NOUN
cblr-2926	683	65	of	of	ADP
cblr-2926	683	66	action	action	NOUN
cblr-2926	683	67	]	]	PUNCT
cblr-2926	683	68	,	,	PUNCT
cblr-2926	683	69	we	we	PRON
cblr-2926	683	70	will	will	AUX
cblr-2926	683	71	not	not	PART
cblr-2926	683	72	accept	accept	VERB
cblr-2926	683	73	[	[	X
cblr-2926	683	74	the	the	DET
cblr-2926	683	75	]	]	X
cblr-2926	683	76	invitation	invitation	NOUN
cblr-2926	683	77	to	to	PART
cblr-2926	683	78	have	have	AUX
cblr-2926	683	79	one	one	NUM
cblr-2926	683	80	last	last	ADJ
cblr-2926	683	81	drink	drink	NOUN
cblr-2926	683	82	.	.	PUNCT
cblr-2926	683	83	"	"	PUNCT
cblr-2926	683	84	)	)	PUNCT
cblr-2926	683	85	1	1	X
cblr-2926	683	86	"	"	PUNCT
cblr-2926	683	87	see	see	VERB
cblr-2926	683	88	mutlu	mutlu	PROPN
cblr-2926	683	89	v.	v.	ADP
cblr-2926	683	90	jetblue	jetblue	PROPN
cblr-2926	683	91	airways	airways	PROPN
cblr-2926	683	92	corp	corp	PROPN
cblr-2926	683	93	.	.	PROPN
cblr-2926	683	94	,	,	PUNCT
cblr-2926	683	95	no	no	INTJ
cblr-2926	683	96	.	.	NOUN
cblr-2926	683	97	08	08	NUM
cblr-2926	683	98	-	-	NOUN
cblr-2926	683	99	civ-4887	civ-4887	NOUN
cblr-2926	683	100	(	(	PUNCT
cblr-2926	683	101	lap	lap	NOUN
cblr-2926	683	102	)	)	PUNCT
cblr-2926	683	103	,	,	PUNCT
cblr-2926	683	104	2009	2009	NUM
cblr-2926	683	105	u.s	u.s	PROPN
cblr-2926	683	106	.	.	PROPN
cblr-2926	683	107	dist	dist	PROPN
cblr-2926	683	108	.	.	PUNCT
cblr-2926	684	1	lexis	lexis	PROPN
cblr-2926	684	2	60164	60164	NUM
cblr-2926	684	3	,	,	PUNCT
cblr-2926	684	4	at	at	ADP
cblr-2926	684	5	*	*	NUM
cblr-2926	684	6	11	11	NUM
cblr-2926	684	7	-	-	SYM
cblr-2926	684	8	12	12	NUM
cblr-2926	684	9	(	(	PUNCT
cblr-2926	684	10	s.d.n.y	s.d.n.y	PROPN
cblr-2926	684	11	.	.	PUNCT
cblr-2926	684	12	mar	mar	PROPN
cblr-2926	684	13	.	.	PROPN
cblr-2926	684	14	31	31	NUM
cblr-2926	684	15	,	,	PUNCT
cblr-2926	684	16	2009	2009	NUM
cblr-2926	684	17	)	)	PUNCT
cblr-2926	684	18	(	(	PUNCT
cblr-2926	684	19	citing	cite	VERB
cblr-2926	684	20	touche	touche	PROPN
cblr-2926	684	21	,	,	PUNCT
cblr-2926	684	22	ross	ross	PROPN
cblr-2926	684	23	,	,	PUNCT
cblr-2926	684	24	&	&	CCONJ
cblr-2926	684	25	co.	co.	PROPN
cblr-2926	684	26	,	,	PUNCT
cblr-2926	684	27	442	442	NUM
cblr-2926	684	28	u.s	u.s	PROPN
cblr-2926	684	29	.	.	PROPN
cblr-2926	684	30	at	at	ADP
cblr-2926	684	31	568	568	NUM
cblr-2926	684	32	,	,	PUNCT
cblr-2926	684	33	575	575	NUM
cblr-2926	684	34	-	-	SYM
cblr-2926	684	35	76	76	NUM
cblr-2926	684	36	;	;	PUNCT
cblr-2926	684	37	thompson	thompson	PROPN
cblr-2926	684	38	v.	v.	ADP
cblr-2926	684	39	thompson	thompson	PROPN
cblr-2926	684	40	,	,	PUNCT
cblr-2926	684	41	484	484	NUM
cblr-2926	684	42	u.s	u.s	PROPN
cblr-2926	684	43	.	.	PROPN
cblr-2926	684	44	174	174	NUM
cblr-2926	684	45	,	,	PUNCT
cblr-2926	684	46	189	189	NUM
cblr-2926	684	47	(	(	PUNCT
cblr-2926	684	48	1988	1988	NUM
cblr-2926	684	49	)	)	PUNCT
cblr-2926	684	50	(	(	PUNCT
cblr-2926	684	51	scalia	scalia	PROPN
cblr-2926	684	52	,	,	PUNCT
cblr-2926	684	53	j.	j.	PROPN
cblr-2926	684	54	,	,	PUNCT
cblr-2926	684	55	concurring	concur	VERB
cblr-2926	684	56	)	)	PUNCT
cblr-2926	684	57	)	)	PUNCT
cblr-2926	684	58	.	.	PUNCT
cblr-2926	685	1	161	161	NUM
cblr-2926	685	2	see	see	VERB
cblr-2926	685	3	dirtcheapcig.com	dirtcheapcig.com	X
cblr-2926	685	4	,	,	PUNCT
cblr-2926	685	5	260	260	NUM
cblr-2926	685	6	f.	f.	PROPN
cblr-2926	685	7	supp	supp	PROPN
cblr-2926	685	8	.	.	PUNCT
cblr-2926	686	1	2d	2d	PROPN
cblr-2926	686	2	at	at	ADP
cblr-2926	686	3	1054	1054	NUM
cblr-2926	686	4	-	-	SYM
cblr-2926	686	5	55	55	NUM
cblr-2926	686	6	(	(	PUNCT
cblr-2926	686	7	citing	cite	VERB
cblr-2926	686	8	as	as	ADP
cblr-2926	686	9	evidence	evidence	NOUN
cblr-2926	686	10	of	of	ADP
cblr-2926	686	11	legislative	legislative	ADJ
cblr-2926	686	12	intent	intent	NOUN
cblr-2926	686	13	that	that	SCONJ
cblr-2926	686	14	congress	congress	PROPN
cblr-2926	686	15	amended	amend	VERB
cblr-2926	686	16	the	the	DET
cblr-2926	686	17	act	act	NOUN
cblr-2926	686	18	to	to	PART
cblr-2926	686	19	ensure	ensure	VERB
cblr-2926	686	20	that	that	DET
cblr-2926	686	21	venue	venue	NOUN
cblr-2926	686	22	for	for	ADP
cblr-2926	686	23	claims	claim	NOUN
cblr-2926	686	24	under	under	ADP
cblr-2926	686	25	the	the	DET
cblr-2926	686	26	act	act	NOUN
cblr-2926	686	27	would	would	AUX
cblr-2926	686	28	be	be	AUX
cblr-2926	686	29	in	in	ADP
cblr-2926	686	30	the	the	DET
cblr-2926	686	31	district	district	NOUN
cblr-2926	686	32	in	in	ADP
cblr-2926	686	33	which	which	PRON
cblr-2926	686	34	the	the	DET
cblr-2926	686	35	state	state	NOUN
cblr-2926	686	36	tax	tax	NOUN
cblr-2926	686	37	administrator	administrator	NOUN
cblr-2926	686	38	is	be	AUX
cblr-2926	686	39	located	locate	VERB
cblr-2926	686	40	)	)	PUNCT
cblr-2926	686	41	.	.	PUNCT
cblr-2926	687	1	162	162	NUM
cblr-2926	687	2	see	see	VERB
cblr-2926	687	3	city	city	NOUN
cblr-2926	687	4	of	of	ADP
cblr-2926	687	5	new	new	PROPN
cblr-2926	687	6	york	york	PROPN
cblr-2926	687	7	v.	v.	PROPN
cblr-2926	687	8	cyco.net	cyco.net	PROPN
cblr-2926	687	9	,	,	PUNCT
cblr-2926	687	10	inc	inc	PROPN
cblr-2926	687	11	.	.	PROPN
cblr-2926	687	12	,	,	PUNCT
cblr-2926	687	13	383	383	NUM
cblr-2926	687	14	f.	f.	PROPN
cblr-2926	687	15	supp	supp	PROPN
cblr-2926	687	16	.	.	PUNCT
cblr-2926	688	1	2d	2d	NOUN
cblr-2926	688	2	.	.	PUNCT
cblr-2926	689	1	526	526	NUM
cblr-2926	689	2	,	,	PUNCT
cblr-2926	689	3	551	551	NUM
cblr-2926	689	4	n.11	n.11	NOUN
cblr-2926	689	5	(	(	PUNCT
cblr-2926	689	6	s.d.n.y	s.d.n.y	PROPN
cblr-2926	689	7	.	.	PROPN
cblr-2926	689	8	2005	2005	NUM
cblr-2926	689	9	)	)	PUNCT
cblr-2926	690	1	(	(	PUNCT
cblr-2926	690	2	expressing	express	VERB
cblr-2926	690	3	skepticism	skepticism	NOUN
cblr-2926	690	4	that	that	PRON
cblr-2926	690	5	a	a	DET
cblr-2926	690	6	federal	federal	ADJ
cblr-2926	690	7	criminal	criminal	ADJ
cblr-2926	690	8	act	act	NOUN
cblr-2926	690	9	requiring	require	VERB
cblr-2926	690	10	the	the	DET
cblr-2926	690	11	filing	filing	NOUN
cblr-2926	690	12	of	of	ADP
cblr-2926	690	13	reports	report	NOUN
cblr-2926	690	14	would	would	AUX
cblr-2926	690	15	imply	imply	VERB
cblr-2926	690	16	a	a	DET
cblr-2926	690	17	private	private	ADJ
cblr-2926	690	18	right	right	NOUN
cblr-2926	690	19	of	of	ADP
cblr-2926	690	20	action	action	NOUN
cblr-2926	690	21	)	)	PUNCT
cblr-2926	690	22	.	.	PUNCT
cblr-2926	691	1	1	1	NUM
cblr-2926	691	2	cf	cf	NOUN
cblr-2926	691	3	.	.	PUNCT
cblr-2926	691	4	hemi	hemi	PROPN
cblr-2926	691	5	group	group	PROPN
cblr-2926	691	6	v.	v.	ADP
cblr-2926	691	7	city	city	PROPN
cblr-2926	691	8	of	of	ADP
cblr-2926	691	9	new	new	PROPN
cblr-2926	691	10	york	york	PROPN
cblr-2926	691	11	,	,	PUNCT
cblr-2926	691	12	130	130	NUM
cblr-2926	691	13	s.	s.	PROPN
cblr-2926	691	14	ct	ct	PROPN
cblr-2926	691	15	.	.	PROPN
cblr-2926	692	1	983	983	NUM
cblr-2926	692	2	(	(	PUNCT
cblr-2926	692	3	2010	2010	NUM
cblr-2926	692	4	)	)	PUNCT
cblr-2926	692	5	(	(	PUNCT
cblr-2926	692	6	"	"	PUNCT
cblr-2926	692	7	the	the	DET
cblr-2926	692	8	state	state	NOUN
cblr-2926	692	9	certainly	certainly	ADV
cblr-2926	692	10	is	be	AUX
cblr-2926	692	11	better	well	ADV
cblr-2926	692	12	situated	situate	VERB
cblr-2926	692	13	than	than	ADP
cblr-2926	692	14	the	the	DET
cblr-2926	692	15	city	city	NOUN
cblr-2926	692	16	to	to	PART
cblr-2926	692	17	seek	seek	VERB
cblr-2926	692	18	recovery	recovery	NOUN
cblr-2926	692	19	.	.	PUNCT
cblr-2926	692	20	.	.	PUNCT
cblr-2926	693	1	.	.	PUNCT
cblr-2926	694	1	.	.	PUNCT
cblr-2926	695	1	we	we	PRON
cblr-2926	695	2	do	do	AUX
cblr-2926	695	3	not	not	PART
cblr-2926	695	4	opine	opine	VERB
cblr-2926	695	5	on	on	ADP
cblr-2926	695	6	whether	whether	SCONJ
cblr-2926	695	7	the	the	DET
cblr-2926	695	8	state	state	NOUN
cblr-2926	695	9	could	could	AUX
cblr-2926	695	10	bring	bring	VERB
cblr-2926	695	11	a	a	DET
cblr-2926	695	12	rico	rico	PROPN
cblr-2926	695	13	action	action	NOUN
cblr-2926	695	14	.	.	PUNCT
cblr-2926	695	15	.	.	PUNCT
cblr-2926	695	16	.	.	PUNCT
cblr-2926	695	17	.	.	PUNCT
cblr-2926	696	1	"	"	PUNCT
cblr-2926	696	2	)	)	PUNCT
cblr-2926	696	3	.	.	PUNCT
cblr-2926	696	4	"	"	PUNCT
cblr-2926	696	5	see	see	VERB
cblr-2926	696	6	transcript	transcript	NOUN
cblr-2926	696	7	of	of	ADP
cblr-2926	696	8	oral	oral	ADJ
cblr-2926	696	9	argument	argument	NOUN
cblr-2926	696	10	at	at	ADP
cblr-2926	696	11	35	35	NUM
cblr-2926	696	12	-	-	SYM
cblr-2926	696	13	36	36	NUM
cblr-2926	696	14	,	,	PUNCT
cblr-2926	696	15	hemi	hemi	PROPN
cblr-2926	696	16	group	group	PROPN
cblr-2926	696	17	v.	v.	ADP
cblr-2926	696	18	city	city	PROPN
cblr-2926	696	19	of	of	ADP
cblr-2926	696	20	new	new	PROPN
cblr-2926	696	21	york	york	PROPN
cblr-2926	696	22	,	,	PUNCT
cblr-2926	696	23	130	130	NUM
cblr-2926	696	24	s.	s.	PROPN
cblr-2926	696	25	ct	ct	PROPN
cblr-2926	696	26	.	.	PROPN
cblr-2926	697	1	983	983	NUM
cblr-2926	697	2	(	(	PUNCT
cblr-2926	697	3	2010	2010	NUM
cblr-2926	697	4	)	)	PUNCT
cblr-2926	697	5	(	(	PUNCT
cblr-2926	697	6	no	no	INTJ
cblr-2926	697	7	.	.	NOUN
cblr-2926	697	8	08	08	NUM
cblr-2926	697	9	-	-	SYM
cblr-2926	697	10	969	969	NUM
cblr-2926	697	11	)	)	PUNCT
cblr-2926	697	12	,	,	PUNCT
cblr-2926	697	13	available	available	ADJ
cblr-2926	697	14	at	at	ADP
cblr-2926	697	15	http://www	http://www	PROPN
cblr-2926	697	16	.	.	PUNCT
cblr-2926	698	1	supremecourtus.gov/oral-arguments/argument-transcripts/08-969.pdf	supremecourtus.gov/oral-arguments/argument-transcripts/08-969.pdf	PROPN
cblr-2926	698	2	.	.	PUNCT
cblr-2926	699	1	coluama	coluama	PROPN
cblr-2926	700	1	b	b	PRON
cblr-2926	700	2	usiness	usiness	NOUN
cblr-2926	700	3	la	la	PROPN
cblr-2926	700	4	w	w	PROPN
cblr-2926	700	5	re	re	PROPN
cblr-2926	700	6	vie	vie	PROPN
cblr-2926	700	7	w	w	PROPN
cblr-2926	701	1	[	[	X
cblr-2926	701	2	vol	vol	NOUN
cblr-2926	701	3	.	.	PUNCT
cblr-2926	701	4	2010566	2010566	NUM
cblr-2926	701	5	not	not	PART
cblr-2926	701	6	normally	normally	ADV
cblr-2926	701	7	even	even	ADV
cblr-2926	701	8	be	be	AUX
cblr-2926	701	9	aware	aware	ADJ
cblr-2926	701	10	of	of	ADP
cblr-2926	701	11	sales	sale	NOUN
cblr-2926	701	12	.	.	PUNCT
cblr-2926	702	1	once	once	SCONJ
cblr-2926	702	2	the	the	DET
cblr-2926	702	3	city	city	NOUN
cblr-2926	702	4	or	or	CCONJ
cblr-2926	702	5	state	state	NOUN
cblr-2926	702	6	does	do	AUX
cblr-2926	702	7	become	become	VERB
cblr-2926	702	8	aware	aware	ADJ
cblr-2926	702	9	,	,	PUNCT
cblr-2926	702	10	it	it	PRON
cblr-2926	702	11	can	can	AUX
cblr-2926	702	12	mitigate	mitigate	VERB
cblr-2926	702	13	damages	damage	NOUN
cblr-2926	702	14	by	by	ADP
cblr-2926	702	15	sending	send	VERB
cblr-2926	702	16	requests	request	NOUN
cblr-2926	702	17	for	for	ADP
cblr-2926	702	18	payment	payment	NOUN
cblr-2926	702	19	to	to	ADP
cblr-2926	702	20	customers	customer	NOUN
cblr-2926	702	21	,	,	PUNCT
cblr-2926	702	22	who	who	PRON
cblr-2926	702	23	after	after	ADP
cblr-2926	702	24	all	all	PRON
cblr-2926	702	25	are	be	AUX
cblr-2926	702	26	the	the	DET
cblr-2926	702	27	ones	one	NOUN
cblr-2926	702	28	who	who	PRON
cblr-2926	702	29	owe	owe	VERB
cblr-2926	702	30	tax.165	tax.165	VERB
cblr-2926	702	31	to	to	ADP
cblr-2926	702	32	the	the	DET
cblr-2926	702	33	extent	extent	NOUN
cblr-2926	702	34	they	they	PRON
cblr-2926	702	35	pay	pay	VERB
cblr-2926	702	36	,	,	PUNCT
cblr-2926	702	37	no	no	DET
cblr-2926	702	38	damages	damage	NOUN
cblr-2926	702	39	lie	lie	VERB
cblr-2926	702	40	,	,	PUNCT
cblr-2926	702	41	and	and	CCONJ
cblr-2926	702	42	to	to	ADP
cblr-2926	702	43	the	the	DET
cblr-2926	702	44	extent	extent	NOUN
cblr-2926	702	45	they	they	PRON
cblr-2926	702	46	do	do	VERB
cblr-2926	702	47	not	not	PART
cblr-2926	702	48	,	,	PUNCT
cblr-2926	702	49	defendants	defendant	NOUN
cblr-2926	702	50	will	will	AUX
cblr-2926	702	51	argue	argue	VERB
cblr-2926	702	52	that	that	SCONJ
cblr-2926	702	53	the	the	DET
cblr-2926	702	54	proximate	proximate	NOUN
cblr-2926	702	55	cause	cause	NOUN
cblr-2926	702	56	is	be	AUX
cblr-2926	702	57	not	not	PART
cblr-2926	702	58	the	the	DET
cblr-2926	702	59	failure	failure	NOUN
cblr-2926	702	60	to	to	PART
cblr-2926	702	61	file	file	VERB
cblr-2926	702	62	reports	report	NOUN
cblr-2926	702	63	but	but	CCONJ
cblr-2926	702	64	instead	instead	ADV
cblr-2926	702	65	the	the	DET
cblr-2926	702	66	customer	customer	NOUN
cblr-2926	702	67	's	's	PART
cblr-2926	702	68	recalcitrance	recalcitrance	NOUN
cblr-2926	702	69	.	.	PUNCT
cblr-2926	703	1	in	in	ADP
cblr-2926	703	2	that	that	DET
cblr-2926	703	3	scenario	scenario	NOUN
cblr-2926	703	4	,	,	PUNCT
cblr-2926	703	5	the	the	DET
cblr-2926	703	6	city	city	NOUN
cblr-2926	703	7	or	or	CCONJ
cblr-2926	703	8	state	state	NOUN
cblr-2926	703	9	has	have	VERB
cblr-2926	703	10	the	the	DET
cblr-2926	703	11	very	very	ADJ
cblr-2926	703	12	information	information	NOUN
cblr-2926	703	13	it	it	PRON
cblr-2926	703	14	would	would	AUX
cblr-2926	703	15	want	want	VERB
cblr-2926	703	16	from	from	ADP
cblr-2926	703	17	the	the	DET
cblr-2926	703	18	jenkins	jenkins	PROPN
cblr-2926	703	19	act	act	PROPN
cblr-2926	703	20	reports	report	VERB
cblr-2926	703	21	,	,	PUNCT
cblr-2926	703	22	so	so	SCONJ
cblr-2926	703	23	it	it	PRON
cblr-2926	703	24	can	can	AUX
cblr-2926	703	25	not	not	PART
cblr-2926	703	26	claim	claim	VERB
cblr-2926	703	27	harm	harm	NOUN
cblr-2926	703	28	in	in	ADP
cblr-2926	703	29	lacking	lack	VERB
cblr-2926	703	30	the	the	DET
cblr-2926	703	31	reports	report	NOUN
cblr-2926	703	32	themselves	themselves	PRON
cblr-2926	703	33	.	.	PUNCT
cblr-2926	704	1	further	far	ADV
cblr-2926	704	2	,	,	PUNCT
cblr-2926	704	3	in	in	ADP
cblr-2926	704	4	places	place	NOUN
cblr-2926	704	5	such	such	ADJ
cblr-2926	704	6	as	as	ADP
cblr-2926	704	7	new	new	PROPN
cblr-2926	704	8	york	york	PROPN
cblr-2926	704	9	where	where	SCONJ
cblr-2926	704	10	a	a	DET
cblr-2926	704	11	citizen	citizen	NOUN
cblr-2926	704	12	can	can	AUX
cblr-2926	704	13	voluntarily	voluntarily	ADV
cblr-2926	704	14	submit	submit	VERB
cblr-2926	704	15	use	use	NOUN
cblr-2926	704	16	tax	tax	NOUN
cblr-2926	704	17	payments	payment	NOUN
cblr-2926	704	18	through	through	ADP
cblr-2926	704	19	a	a	DET
cblr-2926	704	20	line	line	NOUN
cblr-2926	704	21	on	on	ADP
cblr-2926	704	22	their	their	PRON
cblr-2926	704	23	income	income	NOUN
cblr-2926	704	24	tax	tax	NOUN
cblr-2926	704	25	return	return	NOUN
cblr-2926	704	26	,	,	PUNCT
cblr-2926	704	27	the	the	DET
cblr-2926	704	28	state	state	NOUN
cblr-2926	704	29	would	would	AUX
cblr-2926	704	30	also	also	ADV
cblr-2926	704	31	have	have	VERB
cblr-2926	704	32	to	to	PART
cblr-2926	704	33	prove	prove	VERB
cblr-2926	704	34	the	the	DET
cblr-2926	704	35	individual	individual	NOUN
cblr-2926	704	36	did	do	AUX
cblr-2926	704	37	not	not	PART
cblr-2926	704	38	in	in	ADP
cblr-2926	704	39	fact	fact	NOUN
cblr-2926	704	40	make	make	VERB
cblr-2926	704	41	payments.16	payments.16	PROPN
cblr-2926	704	42	6	6	NUM
cblr-2926	704	43	in	in	ADP
cblr-2926	704	44	any	any	DET
cblr-2926	704	45	event	event	NOUN
cblr-2926	704	46	,	,	PUNCT
cblr-2926	704	47	the	the	DET
cblr-2926	704	48	administrative	administrative	ADJ
cblr-2926	704	49	costs	cost	NOUN
cblr-2926	704	50	of	of	ADP
cblr-2926	704	51	suit	suit	NOUN
cblr-2926	704	52	are	be	AUX
cblr-2926	704	53	high	high	ADJ
cblr-2926	704	54	,	,	PUNCT
cblr-2926	704	55	and	and	CCONJ
cblr-2926	704	56	a	a	DET
cblr-2926	704	57	city	city	NOUN
cblr-2926	704	58	or	or	CCONJ
cblr-2926	704	59	state	state	NOUN
cblr-2926	704	60	will	will	AUX
cblr-2926	704	61	likely	likely	ADV
cblr-2926	704	62	not	not	PART
cblr-2926	704	63	have	have	VERB
cblr-2926	704	64	a	a	DET
cblr-2926	704	65	good	good	ADJ
cblr-2926	704	66	sense	sense	NOUN
cblr-2926	704	67	of	of	ADP
cblr-2926	704	68	what	what	DET
cblr-2926	704	69	type	type	NOUN
cblr-2926	704	70	of	of	ADP
cblr-2926	704	71	damages	damage	NOUN
cblr-2926	704	72	they	they	PRON
cblr-2926	704	73	might	might	AUX
cblr-2926	704	74	be	be	AUX
cblr-2926	704	75	able	able	ADJ
cblr-2926	704	76	to	to	PART
cblr-2926	704	77	obtain	obtain	VERB
cblr-2926	704	78	until	until	ADP
cblr-2926	704	79	after	after	SCONJ
cblr-2926	704	80	they	they	PRON
cblr-2926	704	81	file	file	VERB
cblr-2926	704	82	suit	suit	NOUN
cblr-2926	704	83	and	and	CCONJ
cblr-2926	704	84	obtain	obtain	VERB
cblr-2926	704	85	discovery	discovery	NOUN
cblr-2926	704	86	,	,	PUNCT
cblr-2926	704	87	since	since	SCONJ
cblr-2926	704	88	they	they	PRON
cblr-2926	704	89	have	have	VERB
cblr-2926	704	90	no	no	DET
cblr-2926	704	91	apparent	apparent	ADJ
cblr-2926	704	92	alternative	alternative	ADJ
cblr-2926	704	93	source	source	NOUN
cblr-2926	704	94	of	of	ADP
cblr-2926	704	95	sales	sale	NOUN
cblr-2926	704	96	data	datum	NOUN
cblr-2926	704	97	.	.	PUNCT
cblr-2926	705	1	if	if	SCONJ
cblr-2926	705	2	what	what	PRON
cblr-2926	705	3	the	the	DET
cblr-2926	705	4	city	city	NOUN
cblr-2926	705	5	really	really	ADV
cblr-2926	705	6	wanted	want	VERB
cblr-2926	705	7	was	be	AUX
cblr-2926	705	8	a	a	DET
cblr-2926	705	9	means	means	NOUN
cblr-2926	705	10	to	to	PART
cblr-2926	705	11	burden	burden	VERB
cblr-2926	705	12	internet	internet	NOUN
cblr-2926	705	13	retailers	retailer	NOUN
cblr-2926	705	14	with	with	ADP
cblr-2926	705	15	litigation	litigation	NOUN
cblr-2926	705	16	risk	risk	NOUN
cblr-2926	705	17	by	by	ADP
cblr-2926	705	18	bringing	bring	VERB
cblr-2926	705	19	a	a	DET
cblr-2926	705	20	lawsuit	lawsuit	NOUN
cblr-2926	705	21	that	that	PRON
cblr-2926	705	22	can	can	AUX
cblr-2926	705	23	pass	pass	VERB
cblr-2926	705	24	a	a	DET
cblr-2926	705	25	motion	motion	NOUN
cblr-2926	705	26	to	to	PART
cblr-2926	705	27	dismiss	dismiss	VERB
cblr-2926	705	28	,	,	PUNCT
cblr-2926	705	29	it	it	PRON
cblr-2926	705	30	already	already	ADV
cblr-2926	705	31	has	have	VERB
cblr-2926	705	32	some	some	DET
cblr-2926	705	33	ability	ability	NOUN
cblr-2926	705	34	to	to	PART
cblr-2926	705	35	do	do	AUX
cblr-2926	705	36	so	so	ADV
cblr-2926	705	37	via	via	ADP
cblr-2926	705	38	the	the	DET
cblr-2926	705	39	ccta	ccta	ADJ
cblr-2926	705	40	(	(	PUNCT
cblr-2926	705	41	or	or	CCONJ
cblr-2926	705	42	possibly	possibly	ADV
cblr-2926	705	43	through	through	ADP
cblr-2926	705	44	an	an	DET
cblr-2926	705	45	action	action	NOUN
cblr-2926	705	46	based	base	VERB
cblr-2926	705	47	on	on	ADP
cblr-2926	705	48	implied	imply	VERB
cblr-2926	705	49	standing	stand	VERB
cblr-2926	705	50	under	under	ADP
cblr-2926	705	51	the	the	DET
cblr-2926	705	52	jenkins	jenkins	PROPN
cblr-2926	705	53	act	act	PROPN
cblr-2926	705	54	)	)	PUNCT
cblr-2926	705	55	,	,	PUNCT
cblr-2926	705	56	as	as	ADV
cblr-2926	705	57	well	well	ADV
cblr-2926	705	58	as	as	ADP
cblr-2926	705	59	the	the	DET
cblr-2926	705	60	possibility	possibility	NOUN
cblr-2926	705	61	of	of	ADP
cblr-2926	705	62	obtaining	obtain	VERB
cblr-2926	705	63	an	an	DET
cblr-2926	705	64	injunction	injunction	NOUN
cblr-2926	705	65	.	.	PUNCT
cblr-2926	706	1	"6	"6	NOUN
cblr-2926	706	2	'	'	PUNCT
cblr-2926	706	3	165	165	NUM
cblr-2926	706	4	in	in	ADP
cblr-2926	706	5	fact	fact	NOUN
cblr-2926	706	6	,	,	PUNCT
cblr-2926	706	7	the	the	DET
cblr-2926	706	8	city	city	NOUN
cblr-2926	706	9	or	or	CCONJ
cblr-2926	706	10	state	state	NOUN
cblr-2926	706	11	must	must	AUX
cblr-2926	706	12	actually	actually	ADV
cblr-2926	706	13	provide	provide	VERB
cblr-2926	706	14	a	a	DET
cblr-2926	706	15	method	method	NOUN
cblr-2926	706	16	for	for	ADP
cblr-2926	706	17	payment	payment	NOUN
cblr-2926	706	18	of	of	ADP
cblr-2926	706	19	these	these	DET
cblr-2926	706	20	taxes	taxis	NOUN
cblr-2926	706	21	to	to	PART
cblr-2926	706	22	argue	argue	VERB
cblr-2926	706	23	that	that	SCONJ
cblr-2926	706	24	defendants	defendant	NOUN
cblr-2926	706	25	are	be	AUX
cblr-2926	706	26	responsible	responsible	ADJ
cblr-2926	706	27	for	for	ADP
cblr-2926	706	28	the	the	DET
cblr-2926	706	29	failure	failure	NOUN
cblr-2926	706	30	to	to	PART
cblr-2926	706	31	pay	pay	VERB
cblr-2926	706	32	.	.	PUNCT
cblr-2926	707	1	if	if	SCONJ
cblr-2926	707	2	the	the	DET
cblr-2926	707	3	state	state	NOUN
cblr-2926	707	4	or	or	CCONJ
cblr-2926	707	5	city	city	NOUN
cblr-2926	707	6	do	do	AUX
cblr-2926	707	7	not	not	PART
cblr-2926	707	8	even	even	ADV
cblr-2926	707	9	have	have	VERB
cblr-2926	707	10	a	a	DET
cblr-2926	707	11	method	method	NOUN
cblr-2926	707	12	for	for	SCONJ
cblr-2926	707	13	customers	customer	NOUN
cblr-2926	707	14	to	to	PART
cblr-2926	707	15	remit	remit	VERB
cblr-2926	707	16	payment	payment	NOUN
cblr-2926	707	17	,	,	PUNCT
cblr-2926	707	18	then	then	ADV
cblr-2926	707	19	the	the	DET
cblr-2926	707	20	city	city	NOUN
cblr-2926	707	21	or	or	CCONJ
cblr-2926	707	22	state	state	NOUN
cblr-2926	707	23	itself	itself	PRON
cblr-2926	707	24	could	could	AUX
cblr-2926	707	25	be	be	AUX
cblr-2926	707	26	argued	argue	VERB
cblr-2926	707	27	to	to	PART
cblr-2926	707	28	be	be	AUX
cblr-2926	707	29	a	a	DET
cblr-2926	707	30	proximate	proximate	NOUN
cblr-2926	707	31	cause	cause	NOUN
cblr-2926	707	32	of	of	ADP
cblr-2926	707	33	the	the	DET
cblr-2926	707	34	failure	failure	NOUN
cblr-2926	707	35	.	.	PUNCT
cblr-2926	708	1	"	"	PUNCT
cblr-2926	708	2	c	c	NOUN
cblr-2926	708	3	see	see	VERB
cblr-2926	708	4	,	,	PUNCT
cblr-2926	708	5	e.g.	e.g.	ADV
cblr-2926	708	6	,	,	PUNCT
cblr-2926	708	7	new	new	PROPN
cblr-2926	708	8	york	york	PROPN
cblr-2926	708	9	state	state	PROPN
cblr-2926	708	10	2008	2008	NUM
cblr-2926	708	11	form	form	NOUN
cblr-2926	708	12	it-203	it-203	PROPN
cblr-2926	708	13	,	,	PUNCT
cblr-2926	708	14	box	box	PROPN
cblr-2926	708	15	56	56	NUM
cblr-2926	708	16	.	.	PUNCT
cblr-2926	709	1	in	in	ADP
cblr-2926	709	2	new	new	PROPN
cblr-2926	709	3	york	york	PROPN
cblr-2926	709	4	this	this	DET
cblr-2926	709	5	line	line	NOUN
cblr-2926	709	6	does	do	AUX
cblr-2926	709	7	not	not	PART
cblr-2926	709	8	require	require	VERB
cblr-2926	709	9	a	a	DET
cblr-2926	709	10	description	description	NOUN
cblr-2926	709	11	of	of	ADP
cblr-2926	709	12	the	the	DET
cblr-2926	709	13	reason	reason	NOUN
cblr-2926	709	14	for	for	ADP
cblr-2926	709	15	the	the	DET
cblr-2926	709	16	tax	tax	NOUN
cblr-2926	709	17	(	(	PUNCT
cblr-2926	709	18	e.g.	e.g.	ADV
cblr-2926	709	19	,	,	PUNCT
cblr-2926	709	20	purchase	purchase	NOUN
cblr-2926	709	21	of	of	ADP
cblr-2926	709	22	cigarettes	cigarette	NOUN
cblr-2926	709	23	,	,	PUNCT
cblr-2926	709	24	purchase	purchase	NOUN
cblr-2926	709	25	of	of	ADP
cblr-2926	709	26	on	on	ADP
cblr-2926	709	27	-	-	PUNCT
cblr-2926	709	28	line	line	NOUN
cblr-2926	709	29	merchandise	merchandise	NOUN
cblr-2926	709	30	)	)	PUNCT
cblr-2926	709	31	,	,	PUNCT
cblr-2926	709	32	so	so	ADV
cblr-2926	709	33	to	to	ADP
cblr-2926	709	34	the	the	DET
cblr-2926	709	35	extent	extent	NOUN
cblr-2926	709	36	the	the	DET
cblr-2926	709	37	customer	customer	NOUN
cblr-2926	709	38	actually	actually	ADV
cblr-2926	709	39	paid	pay	VERB
cblr-2926	709	40	tax	tax	NOUN
cblr-2926	709	41	in	in	ADP
cblr-2926	709	42	this	this	DET
cblr-2926	709	43	manner	manner	NOUN
cblr-2926	709	44	the	the	DET
cblr-2926	709	45	city	city	NOUN
cblr-2926	709	46	or	or	CCONJ
cblr-2926	709	47	state	state	NOUN
cblr-2926	709	48	would	would	AUX
cblr-2926	709	49	not	not	PART
cblr-2926	709	50	know	know	VERB
cblr-2926	709	51	whether	whether	SCONJ
cblr-2926	709	52	that	that	DET
cblr-2926	709	53	tax	tax	NOUN
cblr-2926	709	54	was	be	AUX
cblr-2926	709	55	attributable	attributable	ADJ
cblr-2926	709	56	to	to	ADP
cblr-2926	709	57	the	the	DET
cblr-2926	709	58	tobacco	tobacco	NOUN
cblr-2926	709	59	purchases	purchase	NOUN
cblr-2926	709	60	.	.	PUNCT
cblr-2926	710	1	167	167	NUM
cblr-2926	710	2	see	see	VERB
cblr-2926	710	3	supra	supra	PROPN
cblr-2926	710	4	notes	note	VERB
cblr-2926	710	5	146	146	NUM
cblr-2926	710	6	,	,	PUNCT
cblr-2926	710	7	154	154	NUM
cblr-2926	710	8	.	.	PUNCT
cblr-2926	711	1	567no	567no	NOUN
cblr-2926	711	2	.	.	PUNCT
cblr-2926	712	1	2:529	2:529	NUM
cblr-2926	712	2	]	]	PUNCT
cblr-2926	712	3	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	712	4	hemi	hemi	PROPN
cblr-2926	712	5	group	group	PROPN
cblr-2926	712	6	iv	iv	PROPN
cblr-2926	712	7	.	.	PUNCT
cblr-2926	712	8	tools	tool	NOUN
cblr-2926	712	9	to	to	PART
cblr-2926	712	10	combat	combat	VERB
cblr-2926	712	11	evasion	evasion	NOUN
cblr-2926	712	12	after	after	ADP
cblr-2926	712	13	hemi	hemi	PROPN
cblr-2926	712	14	group	group	PROPN
cblr-2926	712	15	a.	a.	PROPN
cblr-2926	712	16	federal	federal	PROPN
cblr-2926	712	17	resources	resource	NOUN
cblr-2926	712	18	schemes	scheme	NOUN
cblr-2926	712	19	to	to	PART
cblr-2926	712	20	evade	evade	VERB
cblr-2926	712	21	state	state	NOUN
cblr-2926	712	22	tobacco	tobacco	NOUN
cblr-2926	712	23	excise	excise	NOUN
cblr-2926	712	24	taxes	taxis	NOUN
cblr-2926	712	25	remain	remain	VERB
cblr-2926	712	26	serious	serious	ADJ
cblr-2926	712	27	federal	federal	ADJ
cblr-2926	712	28	crimes	crime	NOUN
cblr-2926	712	29	,	,	PUNCT
cblr-2926	712	30	either	either	CCONJ
cblr-2926	712	31	through	through	ADP
cblr-2926	712	32	the	the	DET
cblr-2926	712	33	ccta	ccta	ADJ
cblr-2926	712	34	or	or	CCONJ
cblr-2926	712	35	mail	mail	NOUN
cblr-2926	712	36	or	or	CCONJ
cblr-2926	712	37	wire	wire	NOUN
cblr-2926	712	38	fraud	fraud	NOUN
cblr-2926	712	39	.	.	PUNCT
cblr-2926	713	1	states	state	NOUN
cblr-2926	713	2	can	can	AUX
cblr-2926	713	3	bring	bring	VERB
cblr-2926	713	4	evidence	evidence	NOUN
cblr-2926	713	5	of	of	ADP
cblr-2926	713	6	occurrences	occurrence	NOUN
cblr-2926	713	7	of	of	ADP
cblr-2926	713	8	such	such	ADJ
cblr-2926	713	9	crimes	crime	NOUN
cblr-2926	713	10	to	to	ADP
cblr-2926	713	11	federal	federal	ADJ
cblr-2926	713	12	authorities	authority	NOUN
cblr-2926	713	13	.	.	PUNCT
cblr-2926	714	1	"	"	PUNCT
cblr-2926	714	2	'	'	PUNCT
cblr-2926	714	3	however	however	ADV
cblr-2926	714	4	,	,	PUNCT
cblr-2926	714	5	federal	federal	ADJ
cblr-2926	714	6	criminal	criminal	ADJ
cblr-2926	714	7	enforcement	enforcement	NOUN
cblr-2926	714	8	is	be	AUX
cblr-2926	714	9	of	of	ADP
cblr-2926	714	10	limited	limited	ADJ
cblr-2926	714	11	effectiveness	effectiveness	NOUN
cblr-2926	714	12	as	as	ADP
cblr-2926	714	13	a	a	DET
cblr-2926	714	14	solution	solution	NOUN
cblr-2926	714	15	to	to	ADP
cblr-2926	714	16	state	state	NOUN
cblr-2926	714	17	problems	problem	NOUN
cblr-2926	714	18	.	.	PUNCT
cblr-2926	715	1	federal	federal	ADJ
cblr-2926	715	2	policy	policy	NOUN
cblr-2926	715	3	and	and	CCONJ
cblr-2926	715	4	interest	interest	NOUN
cblr-2926	715	5	do	do	AUX
cblr-2926	715	6	not	not	PART
cblr-2926	715	7	favor	favor	VERB
cblr-2926	715	8	assisting	assist	VERB
cblr-2926	715	9	states	state	NOUN
cblr-2926	715	10	with	with	ADP
cblr-2926	715	11	tax	tax	NOUN
cblr-2926	715	12	collection	collection	NOUN
cblr-2926	715	13	.	.	PUNCT
cblr-2926	716	1	"	"	PUNCT
cblr-2926	716	2	'	'	PUNCT
cblr-2926	716	3	for	for	ADP
cblr-2926	716	4	example	example	NOUN
cblr-2926	716	5	,	,	PUNCT
cblr-2926	716	6	the	the	DET
cblr-2926	716	7	seneca	seneca	NOUN
cblr-2926	716	8	tribe	tribe	NOUN
cblr-2926	716	9	has	have	AUX
cblr-2926	716	10	been	be	AUX
cblr-2926	716	11	described	describe	VERB
cblr-2926	716	12	as	as	ADP
cblr-2926	716	13	a	a	DET
cblr-2926	716	14	significant	significant	ADJ
cblr-2926	716	15	source	source	NOUN
cblr-2926	716	16	of	of	ADP
cblr-2926	716	17	evasion	evasion	NOUN
cblr-2926	716	18	,	,	PUNCT
cblr-2926	716	19	both	both	CCONJ
cblr-2926	716	20	via	via	ADP
cblr-2926	716	21	direct	direct	ADJ
cblr-2926	716	22	sales	sale	NOUN
cblr-2926	716	23	and	and	CCONJ
cblr-2926	716	24	over	over	ADP
cblr-2926	716	25	the	the	DET
cblr-2926	716	26	internet	internet	NOUN
cblr-2926	716	27	,	,	PUNCT
cblr-2926	716	28	and	and	CCONJ
cblr-2926	716	29	while	while	SCONJ
cblr-2926	716	30	the	the	DET
cblr-2926	716	31	atf	atf	PROPN
cblr-2926	716	32	has	have	AUX
cblr-2926	716	33	collaborated	collaborate	VERB
cblr-2926	716	34	with	with	ADP
cblr-2926	716	35	the	the	DET
cblr-2926	716	36	tribe	tribe	NOUN
cblr-2926	716	37	to	to	PART
cblr-2926	716	38	prevent	prevent	VERB
cblr-2926	716	39	illicit	illicit	ADJ
cblr-2926	716	40	cigarette	cigarette	NOUN
cblr-2926	716	41	smuggling	smuggling	NOUN
cblr-2926	716	42	,	,	PUNCT
cblr-2926	716	43	it	it	PRON
cblr-2926	716	44	has	have	VERB
cblr-2926	716	45	yet	yet	ADV
cblr-2926	716	46	to	to	PART
cblr-2926	716	47	take	take	VERB
cblr-2926	716	48	any	any	DET
cblr-2926	716	49	action	action	NOUN
cblr-2926	716	50	regarding	regard	VERB
cblr-2926	716	51	the	the	DET
cblr-2926	716	52	tribes	tribe	NOUN
cblr-2926	716	53	'	'	PART
cblr-2926	716	54	refusal	refusal	NOUN
cblr-2926	716	55	to	to	PART
cblr-2926	716	56	cease	cease	VERB
cblr-2926	716	57	selling	sell	VERB
cblr-2926	716	58	untaxed	untaxed	ADJ
cblr-2926	716	59	cigarettes.o	cigarettes.o	NOUN
cblr-2926	716	60	as	as	SCONJ
cblr-2926	716	61	previously	previously	ADV
cblr-2926	716	62	discussed	discuss	VERB
cblr-2926	716	63	,	,	PUNCT
cblr-2926	716	64	federal	federal	ADJ
cblr-2926	716	65	resources	resource	NOUN
cblr-2926	716	66	for	for	ADP
cblr-2926	716	67	combating	combat	VERB
cblr-2926	716	68	tobacco	tobacco	NOUN
cblr-2926	716	69	diversion	diversion	NOUN
cblr-2926	716	70	"	"	PUNCT
cblr-2926	716	71	while	while	SCONJ
cblr-2926	716	72	u.s	u.s	PROPN
cblr-2926	716	73	.	.	PROPN
cblr-2926	716	74	attorney	attorney	NOUN
cblr-2926	716	75	's	's	PART
cblr-2926	716	76	offices	office	NOUN
cblr-2926	716	77	might	might	AUX
cblr-2926	716	78	have	have	VERB
cblr-2926	716	79	in	in	ADP
cblr-2926	716	80	some	some	DET
cblr-2926	716	81	instances	instance	NOUN
cblr-2926	716	82	been	be	AUX
cblr-2926	716	83	reluctant	reluctant	ADJ
cblr-2926	716	84	to	to	PART
cblr-2926	716	85	prosecute	prosecute	VERB
cblr-2926	716	86	jenkins	jenkins	PROPN
cblr-2926	716	87	act	act	PROPN
cblr-2926	716	88	violations	violation	NOUN
cblr-2926	716	89	,	,	PUNCT
cblr-2926	716	90	see	see	VERB
cblr-2926	716	91	supra	supra	PROPN
cblr-2926	716	92	note	note	NOUN
cblr-2926	716	93	74	74	NUM
cblr-2926	716	94	and	and	CCONJ
cblr-2926	716	95	accompanying	accompany	VERB
cblr-2926	716	96	text	text	NOUN
cblr-2926	716	97	,	,	PUNCT
cblr-2926	716	98	the	the	DET
cblr-2926	716	99	ccta	ccta	NOUN
cblr-2926	716	100	has	have	AUX
cblr-2926	716	101	been	be	AUX
cblr-2926	716	102	another	another	DET
cblr-2926	716	103	matter	matter	NOUN
cblr-2926	716	104	and	and	CCONJ
cblr-2926	716	105	might	might	AUX
cblr-2926	716	106	apply	apply	VERB
cblr-2926	716	107	to	to	ADP
cblr-2926	716	108	serious	serious	PROPN
cblr-2926	716	109	jenkins	jenkins	PROPN
cblr-2926	716	110	act	act	PROPN
cblr-2926	716	111	violations	violation	NOUN
cblr-2926	716	112	in	in	ADP
cblr-2926	716	113	any	any	DET
cblr-2926	716	114	case	case	NOUN
cblr-2926	716	115	,	,	PUNCT
cblr-2926	716	116	see	see	VERB
cblr-2926	716	117	supra	supra	PROPN
cblr-2926	716	118	note	note	PROPN
cblr-2926	716	119	146	146	NUM
cblr-2926	716	120	.	.	PUNCT
cblr-2926	717	1	u.s	u.s	PROPN
cblr-2926	717	2	.	.	PROPN
cblr-2926	717	3	attorneys	attorney	NOUN
cblr-2926	717	4	might	might	AUX
cblr-2926	717	5	also	also	ADV
cblr-2926	717	6	be	be	AUX
cblr-2926	717	7	more	more	ADV
cblr-2926	717	8	amenable	amenable	ADJ
cblr-2926	717	9	to	to	ADP
cblr-2926	717	10	such	such	ADJ
cblr-2926	717	11	cases	case	NOUN
cblr-2926	717	12	if	if	SCONJ
cblr-2926	717	13	they	they	PRON
cblr-2926	717	14	were	be	AUX
cblr-2926	717	15	presented	present	VERB
cblr-2926	717	16	as	as	ADP
cblr-2926	717	17	mail	mail	NOUN
cblr-2926	717	18	fraud	fraud	NOUN
cblr-2926	717	19	cases	case	NOUN
cblr-2926	717	20	.	.	PUNCT
cblr-2926	718	1	finally	finally	ADV
cblr-2926	718	2	,	,	PUNCT
cblr-2926	718	3	the	the	DET
cblr-2926	718	4	atf	atf	PROPN
cblr-2926	718	5	can	can	AUX
cblr-2926	718	6	bypass	bypass	VERB
cblr-2926	718	7	u.s	u.s	PROPN
cblr-2926	718	8	.	.	PROPN
cblr-2926	718	9	attorneys	attorney	NOUN
cblr-2926	718	10	to	to	ADP
cblr-2926	718	11	some	some	DET
cblr-2926	718	12	extent	extent	NOUN
cblr-2926	718	13	by	by	ADP
cblr-2926	718	14	bringing	bring	VERB
cblr-2926	718	15	its	its	PRON
cblr-2926	718	16	own	own	ADJ
cblr-2926	718	17	forfeiture	forfeiture	NOUN
cblr-2926	718	18	cases	case	NOUN
cblr-2926	718	19	against	against	ADP
cblr-2926	718	20	the	the	DET
cblr-2926	718	21	proceeds	proceed	NOUN
cblr-2926	718	22	of	of	ADP
cblr-2926	718	23	illegal	illegal	ADJ
cblr-2926	718	24	cigarette	cigarette	NOUN
cblr-2926	718	25	sales	sale	NOUN
cblr-2926	718	26	.	.	PUNCT
cblr-2926	719	1	see	see	VERB
cblr-2926	719	2	,	,	PUNCT
cblr-2926	719	3	e.g.	e.g.	ADV
cblr-2926	719	4	,	,	PUNCT
cblr-2926	719	5	cohen	cohen	PROPN
cblr-2926	719	6	,	,	PUNCT
cblr-2926	719	7	supra	supra	PROPN
cblr-2926	719	8	note	note	PROPN
cblr-2926	719	9	30	30	NUM
cblr-2926	719	10	,	,	PUNCT
cblr-2926	719	11	at	at	ADP
cblr-2926	719	12	7	7	NUM
cblr-2926	719	13	;	;	PUNCT
cblr-2926	719	14	ashley	ashley	PROPN
cblr-2926	719	15	l.	l.	PROPN
cblr-2926	719	16	taylor	taylor	PROPN
cblr-2926	719	17	,	,	PUNCT
cblr-2926	719	18	jr	jr	PROPN
cblr-2926	719	19	.	.	PROPN
cblr-2926	719	20	et	et	PROPN
cblr-2926	719	21	al	al	PROPN
cblr-2926	719	22	.	.	PROPN
cblr-2926	719	23	,	,	PUNCT
cblr-2926	719	24	troutman	troutman	PROPN
cblr-2926	719	25	sanders	sanders	PROPN
cblr-2926	719	26	,	,	PUNCT
cblr-2926	719	27	federal	federal	ADJ
cblr-2926	719	28	law	law	NOUN
cblr-2926	719	29	enforcement	enforcement	NOUN
cblr-2926	719	30	agencies	agency	NOUN
cblr-2926	719	31	are	be	AUX
cblr-2926	719	32	aggressively	aggressively	ADV
cblr-2926	719	33	enforcing	enforce	VERB
cblr-2926	719	34	state	state	NOUN
cblr-2926	719	35	tobacco	tobacco	NOUN
cblr-2926	719	36	laws	law	NOUN
cblr-2926	719	37	(	(	PUNCT
cblr-2926	719	38	june	june	PROPN
cblr-2926	719	39	12	12	NUM
cblr-2926	719	40	,	,	PUNCT
cblr-2926	719	41	2009	2009	NUM
cblr-2926	719	42	)	)	PUNCT
cblr-2926	719	43	,	,	PUNCT
cblr-2926	719	44	http://www.troutmansanders.com/federal-law-enforcement-agencies-are-ag	http://www.troutmansanders.com/federal-law-enforcement-agencies-are-ag	PROPN
cblr-2926	719	45	gressively	gressively	ADV
cblr-2926	719	46	-	-	PUNCT
cblr-2926	719	47	enforcing	enforce	VERB
cblr-2926	719	48	-	-	PUNCT
cblr-2926	719	49	state	state	NOUN
cblr-2926	719	50	-	-	PUNCT
cblr-2926	719	51	tobacco	tobacco	NOUN
cblr-2926	719	52	-	-	PUNCT
cblr-2926	719	53	laws-06	laws-06	PROPN
cblr-2926	719	54	-	-	PUNCT
cblr-2926	719	55	12	12	NUM
cblr-2926	719	56	-	-	PUNCT
cblr-2926	719	57	2009/.	2009/.	NUM
cblr-2926	719	58	"	"	PUNCT
cblr-2926	719	59	see	see	NOUN
cblr-2926	719	60	,	,	PUNCT
cblr-2926	719	61	e.g.	e.g.	ADV
cblr-2926	719	62	,	,	PUNCT
cblr-2926	719	63	michigan	michigan	PROPN
cblr-2926	719	64	dep't	dep't	NOUN
cblr-2926	719	65	of	of	ADP
cblr-2926	719	66	treasury	treasury	PROPN
cblr-2926	719	67	v.	v.	ADP
cblr-2926	719	68	fawaz	fawaz	NOUN
cblr-2926	719	69	,	,	PUNCT
cblr-2926	719	70	848	848	NUM
cblr-2926	719	71	f.2d	f.2d	SYM
cblr-2926	719	72	194	194	NUM
cblr-2926	719	73	,	,	PUNCT
cblr-2926	719	74	at	at	ADP
cblr-2926	719	75	*	*	NOUN
cblr-2926	719	76	2	2	NUM
cblr-2926	719	77	(	(	PUNCT
cblr-2926	719	78	6th	6th	ADJ
cblr-2926	719	79	cir	cir	NOUN
cblr-2926	719	80	.	.	PROPN
cblr-2926	719	81	1988	1988	NUM
cblr-2926	719	82	)	)	PUNCT
cblr-2926	719	83	(	(	PUNCT
cblr-2926	719	84	unpublished	unpublished	ADJ
cblr-2926	719	85	)	)	PUNCT
cblr-2926	719	86	(	(	PUNCT
cblr-2926	719	87	"	"	PUNCT
cblr-2926	719	88	[	[	X
cblr-2926	719	89	tihe	tihe	X
cblr-2926	719	90	[	[	X
cblr-2926	719	91	michigan	michigan	X
cblr-2926	719	92	]	]	X
cblr-2926	719	93	attorney	attorney	NOUN
cblr-2926	719	94	general	general	NOUN
cblr-2926	719	95	is	be	AUX
cblr-2926	719	96	asking	ask	VERB
cblr-2926	719	97	us	we	PRON
cblr-2926	719	98	to	to	PART
cblr-2926	719	99	designate	designate	VERB
cblr-2926	719	100	the	the	DET
cblr-2926	719	101	district	district	NOUN
cblr-2926	719	102	courts	court	NOUN
cblr-2926	719	103	as	as	ADP
cblr-2926	719	104	collection	collection	NOUN
cblr-2926	719	105	agencies	agency	NOUN
cblr-2926	719	106	for	for	ADP
cblr-2926	719	107	unpaid	unpaid	ADJ
cblr-2926	719	108	state	state	NOUN
cblr-2926	719	109	taxes	taxis	NOUN
cblr-2926	719	110	,	,	PUNCT
cblr-2926	719	111	presumably	presumably	ADV
cblr-2926	719	112	because	because	SCONJ
cblr-2926	719	113	he	he	PRON
cblr-2926	719	114	can	can	AUX
cblr-2926	719	115	there	there	PRON
cblr-2926	719	116	pursue	pursue	VERB
cblr-2926	719	117	treble	treble	ADJ
cblr-2926	719	118	damages	damage	NOUN
cblr-2926	719	119	.	.	PUNCT
cblr-2926	720	1	this	this	PRON
cblr-2926	720	2	,	,	PUNCT
cblr-2926	720	3	in	in	ADP
cblr-2926	720	4	the	the	DET
cblr-2926	720	5	interest	interest	NOUN
cblr-2926	720	6	of	of	ADP
cblr-2926	720	7	comity	comity	NOUN
cblr-2926	720	8	,	,	PUNCT
cblr-2926	720	9	we	we	PRON
cblr-2926	720	10	dare	dare	AUX
cblr-2926	720	11	not	not	PART
cblr-2926	720	12	permit	permit	VERB
cblr-2926	720	13	.	.	PUNCT
cblr-2926	720	14	.	.	PUNCT
cblr-2926	720	15	.	.	PUNCT
cblr-2926	720	16	.	.	PUNCT
cblr-2926	721	1	[	[	X
cblr-2926	721	2	h]is	h]is	ADJ
cblr-2926	721	3	desire	desire	NOUN
cblr-2926	721	4	should	should	AUX
cblr-2926	721	5	be	be	AUX
cblr-2926	721	6	brought	bring	VERB
cblr-2926	721	7	to	to	ADP
cblr-2926	721	8	the	the	DET
cblr-2926	721	9	attention	attention	NOUN
cblr-2926	721	10	[	[	X
cblr-2926	721	11	ofj	ofj	PROPN
cblr-2926	721	12	michigan	michigan	PROPN
cblr-2926	721	13	's	's	PART
cblr-2926	721	14	legislature	legislature	NOUN
cblr-2926	721	15	.	.	PUNCT
cblr-2926	721	16	"	"	PUNCT
cblr-2926	721	17	)	)	PUNCT
cblr-2926	721	18	.	.	PUNCT
cblr-2926	722	1	"	"	PUNCT
cblr-2926	722	2	o	o	X
cblr-2926	722	3	chen	chen	PROPN
cblr-2926	722	4	,	,	PUNCT
cblr-2926	722	5	supra	supra	PROPN
cblr-2926	722	6	note	note	PROPN
cblr-2926	722	7	8	8	NUM
cblr-2926	722	8	(	(	PUNCT
cblr-2926	722	9	describing	describe	VERB
cblr-2926	722	10	the	the	DET
cblr-2926	722	11	seneca	seneca	NOUN
cblr-2926	722	12	as	as	ADP
cblr-2926	722	13	a	a	DET
cblr-2926	722	14	source	source	NOUN
cblr-2926	722	15	of	of	ADP
cblr-2926	722	16	evasion	evasion	NOUN
cblr-2926	722	17	)	)	PUNCT
cblr-2926	722	18	;	;	PUNCT
cblr-2926	722	19	see	see	VERB
cblr-2926	722	20	zremski	zremski	PROPN
cblr-2926	722	21	,	,	PUNCT
cblr-2926	722	22	supra	supra	PROPN
cblr-2926	722	23	note	note	NOUN
cblr-2926	722	24	44	44	NUM
cblr-2926	722	25	;	;	PUNCT
cblr-2926	722	26	cohen	cohen	PROPN
cblr-2926	722	27	,	,	PUNCT
cblr-2926	722	28	supra	supra	PROPN
cblr-2926	722	29	note	note	PROPN
cblr-2926	722	30	30	30	NUM
cblr-2926	722	31	,	,	PUNCT
cblr-2926	722	32	at	at	ADP
cblr-2926	722	33	8	8	NUM
cblr-2926	722	34	(	(	PUNCT
cblr-2926	722	35	"	"	PUNCT
cblr-2926	722	36	atf	atf	PROPN
cblr-2926	722	37	has	have	AUX
cblr-2926	722	38	sought	seek	VERB
cblr-2926	722	39	voluntary	voluntary	ADJ
cblr-2926	722	40	compliance	compliance	NOUN
cblr-2926	722	41	from	from	ADP
cblr-2926	722	42	seneca	seneca	NOUN
cblr-2926	722	43	's	's	PART
cblr-2926	722	44	...	...	PUNCT
cblr-2926	723	1	atf	atf	PROPN
cblr-2926	723	2	working	work	VERB
cblr-2926	723	3	on	on	ADP
cblr-2926	723	4	[	[	X
cblr-2926	723	5	a	a	X
cblr-2926	723	6	]	]	PUNCT
cblr-2926	723	7	test	test	NOUN
cblr-2926	723	8	case	case	NOUN
cblr-2926	723	9	....	....	PUNCT
cblr-2926	724	1	[	[	X
cblr-2926	724	2	seneca	seneca	NOUN
cblr-2926	724	3	]	]	X
cblr-2926	724	4	increased	increase	VERB
cblr-2926	724	5	cooperation	cooperation	NOUN
cblr-2926	724	6	with	with	ADP
cblr-2926	724	7	atf	atf	PROPN
cblr-2926	724	8	and	and	CCONJ
cblr-2926	724	9	wdny	wdny	VERB
cblr-2926	724	10	.	.	PUNCT
cblr-2926	724	11	"	"	PUNCT
cblr-2926	724	12	)	)	PUNCT
cblr-2926	724	13	.	.	PUNCT
cblr-2926	725	1	568	568	NUM
cblr-2926	725	2	col	col	PROPN
cblr-2926	725	3	umbia	umbia	PROPN
cblr-2926	725	4	b	b	PROPN
cblr-2926	725	5	usiness	usiness	PROPN
cblr-2926	725	6	la	la	PROPN
cblr-2926	725	7	w	w	PROPN
cblr-2926	725	8	re	re	PROPN
cblr-2926	725	9	vie	vie	PROPN
cblr-2926	725	10	w	w	PROPN
cblr-2926	726	1	[	[	X
cblr-2926	726	2	vol	vol	NOUN
cblr-2926	726	3	.	.	PUNCT
cblr-2926	726	4	2010	2010	NUM
cblr-2926	726	5	tax	tax	NOUN
cblr-2926	726	6	enforcement	enforcement	NOUN
cblr-2926	726	7	after	after	SCONJ
cblr-2926	726	8	hemi	hemi	PROPN
cblr-2926	726	9	group	group	PROPN
cblr-2926	726	10	are	be	AUX
cblr-2926	726	11	limited	limited	ADJ
cblr-2926	726	12	.	.	PUNCT
cblr-2926	727	1	"	"	PUNCT
cblr-2926	727	2	'	'	PUNCT
cblr-2926	727	3	the	the	DET
cblr-2926	727	4	atf	atf	PROPN
cblr-2926	727	5	is	be	AUX
cblr-2926	727	6	not	not	PART
cblr-2926	727	7	equipped	equip	VERB
cblr-2926	727	8	to	to	PART
cblr-2926	727	9	battle	battle	VERB
cblr-2926	727	10	tobacco	tobacco	NOUN
cblr-2926	727	11	diversion	diversion	NOUN
cblr-2926	727	12	on	on	ADP
cblr-2926	727	13	a	a	DET
cblr-2926	727	14	large	large	ADJ
cblr-2926	727	15	scale	scale	NOUN
cblr-2926	727	16	in	in	ADP
cblr-2926	727	17	part	part	NOUN
cblr-2926	727	18	because	because	SCONJ
cblr-2926	727	19	the	the	DET
cblr-2926	727	20	federal	federal	ADJ
cblr-2926	727	21	government	government	NOUN
cblr-2926	727	22	has	have	AUX
cblr-2926	727	23	diverted	divert	VERB
cblr-2926	727	24	significant	significant	ADJ
cblr-2926	727	25	law	law	NOUN
cblr-2926	727	26	enforcement	enforcement	NOUN
cblr-2926	727	27	resources	resource	NOUN
cblr-2926	727	28	towards	towards	ADP
cblr-2926	727	29	terrorism	terrorism	NOUN
cblr-2926	727	30	.	.	PUNCT
cblr-2926	728	1	'7	'7	ADJ
cblr-2926	728	2	2	2	NUM
cblr-2926	728	3	terrorism	terrorism	NOUN
cblr-2926	728	4	has	have	AUX
cblr-2926	728	5	become	become	VERB
cblr-2926	728	6	the	the	DET
cblr-2926	728	7	highest	high	ADJ
cblr-2926	728	8	priority	priority	NOUN
cblr-2926	728	9	for	for	ADP
cblr-2926	728	10	the	the	DET
cblr-2926	728	11	department	department	PROPN
cblr-2926	728	12	of	of	ADP
cblr-2926	728	13	justice	justice	PROPN
cblr-2926	728	14	and	and	CCONJ
cblr-2926	728	15	fbi	fbi	PROPN
cblr-2926	728	16	.	.	PUNCT
cblr-2926	729	1	"	"	PUNCT
cblr-2926	729	2	'	'	PUNCT
cblr-2926	729	3	as	as	ADP
cblr-2926	729	4	a	a	DET
cblr-2926	729	5	result	result	NOUN
cblr-2926	729	6	,	,	PUNCT
cblr-2926	729	7	federal	federal	ADJ
cblr-2926	729	8	law	law	NOUN
cblr-2926	729	9	enforcement	enforcement	NOUN
cblr-2926	729	10	authorities	authority	NOUN
cblr-2926	729	11	in	in	ADP
cblr-2926	729	12	other	other	ADJ
cblr-2926	729	13	areas	area	NOUN
cblr-2926	729	14	are	be	AUX
cblr-2926	729	15	stretched	stretch	VERB
cblr-2926	729	16	thin	thin	ADJ
cblr-2926	729	17	,	,	PUNCT
cblr-2926	729	18	and	and	CCONJ
cblr-2926	729	19	general	general	ADJ
cblr-2926	729	20	increases	increase	NOUN
cblr-2926	729	21	in	in	ADP
cblr-2926	729	22	funding	funding	NOUN
cblr-2926	729	23	will	will	AUX
cblr-2926	729	24	not	not	PART
cblr-2926	729	25	likely	likely	ADV
cblr-2926	729	26	go	go	VERB
cblr-2926	729	27	to	to	ADP
cblr-2926	729	28	combating	combat	VERB
cblr-2926	729	29	tobacco	tobacco	NOUN
cblr-2926	729	30	evasion	evasion	NOUN
cblr-2926	729	31	.	.	PUNCT
cblr-2926	730	1	"	"	PUNCT
cblr-2926	730	2	'	'	PUNCT
cblr-2926	730	3	however	however	ADV
cblr-2926	730	4	,	,	PUNCT
cblr-2926	730	5	some	some	DET
cblr-2926	730	6	specific	specific	ADJ
cblr-2926	730	7	funding	funding	NOUN
cblr-2926	730	8	increases	increase	NOUN
cblr-2926	730	9	could	could	AUX
cblr-2926	730	10	be	be	AUX
cblr-2926	730	11	achieved	achieve	VERB
cblr-2926	730	12	.	.	PUNCT
cblr-2926	731	1	for	for	ADP
cblr-2926	731	2	example	example	NOUN
cblr-2926	731	3	,	,	PUNCT
cblr-2926	731	4	proposed	propose	VERB
cblr-2926	731	5	federal	federal	ADJ
cblr-2926	731	6	legislation	legislation	NOUN
cblr-2926	731	7	would	would	AUX
cblr-2926	731	8	allocate	allocate	VERB
cblr-2926	731	9	$	$	SYM
cblr-2926	731	10	8.5	8.5	NUM
cblr-2926	731	11	million	million	NUM
cblr-2926	731	12	specifically	specifically	ADV
cblr-2926	731	13	to	to	ADP
cblr-2926	731	14	the	the	DET
cblr-2926	731	15	atf	atf	PROPN
cblr-2926	731	16	's	's	PART
cblr-2926	731	17	tobacco	tobacco	NOUN
cblr-2926	731	18	interdiction	interdiction	NOUN
cblr-2926	731	19	efforts	effort	NOUN
cblr-2926	731	20	.	.	PUNCT
cblr-2926	732	1	"	"	PUNCT
cblr-2926	732	2	'	'	PUNCT
cblr-2926	732	3	such	such	DET
cblr-2926	732	4	an	an	DET
cblr-2926	732	5	appropriation	appropriation	NOUN
cblr-2926	732	6	would	would	AUX
cblr-2926	732	7	increase	increase	VERB
cblr-2926	732	8	the	the	DET
cblr-2926	732	9	atf	atf	PROPN
cblr-2926	732	10	's	's	PART
cblr-2926	732	11	tobacco	tobacco	NOUN
cblr-2926	732	12	budget	budget	NOUN
cblr-2926	732	13	by	by	ADP
cblr-2926	732	14	roughly	roughly	ADV
cblr-2926	732	15	half	half	NOUN
cblr-2926	732	16	to	to	ADP
cblr-2926	732	17	about	about	ADP
cblr-2926	732	18	$	$	SYM
cblr-2926	732	19	28.3	28.3	NUM
cblr-2926	732	20	million	million	NUM
cblr-2926	732	21	.	.	PUNCT
cblr-2926	732	22	'	'	PUNCT
cblr-2926	733	1	however	however	ADV
cblr-2926	733	2	,	,	PUNCT
cblr-2926	733	3	states	state	NOUN
cblr-2926	733	4	can	can	AUX
cblr-2926	733	5	not	not	PART
cblr-2926	733	6	rely	rely	VERB
cblr-2926	733	7	on	on	ADP
cblr-2926	733	8	such	such	ADJ
cblr-2926	733	9	measures	measure	NOUN
cblr-2926	733	10	to	to	PART
cblr-2926	733	11	solve	solve	VERB
cblr-2926	733	12	evasion	evasion	NOUN
cblr-2926	733	13	problems	problem	NOUN
cblr-2926	733	14	.	.	PUNCT
cblr-2926	734	1	these	these	DET
cblr-2926	734	2	resources	resource	NOUN
cblr-2926	734	3	are	be	AUX
cblr-2926	734	4	not	not	PART
cblr-2926	734	5	aimed	aim	VERB
cblr-2926	734	6	at	at	ADP
cblr-2926	734	7	internet	internet	NOUN
cblr-2926	734	8	evasion	evasion	NOUN
cblr-2926	734	9	,	,	PUNCT
cblr-2926	734	10	and	and	CCONJ
cblr-2926	734	11	smuggling	smuggling	NOUN
cblr-2926	734	12	investigations	investigation	NOUN
cblr-2926	734	13	are	be	AUX
cblr-2926	734	14	so	so	ADV
cblr-2926	734	15	time	time	NOUN
cblr-2926	734	16	consuming	consume	VERB
cblr-2926	734	17	that	that	SCONJ
cblr-2926	734	18	federal	federal	ADJ
cblr-2926	734	19	enforcement	enforcement	NOUN
cblr-2926	734	20	can	can	AUX
cblr-2926	734	21	never	never	ADV
cblr-2926	734	22	be	be	AUX
cblr-2926	734	23	expected	expect	VERB
cblr-2926	734	24	to	to	PART
cblr-2926	734	25	eliminate	eliminate	VERB
cblr-2926	734	26	smuggling	smuggling	NOUN
cblr-2926	734	27	problems	problem	NOUN
cblr-2926	734	28	.	.	PUNCT
cblr-2926	735	1	for	for	ADP
cblr-2926	735	2	example	example	NOUN
cblr-2926	735	3	,	,	PUNCT
cblr-2926	735	4	atf	atf	PROPN
cblr-2926	735	5	seizures	seizure	NOUN
cblr-2926	735	6	from	from	ADP
cblr-2926	735	7	171	171	NUM
cblr-2926	735	8	see	see	NOUN
cblr-2926	735	9	supra	supra	ADJ
cblr-2926	735	10	text	text	NOUN
cblr-2926	735	11	accompanying	accompanying	ADJ
cblr-2926	735	12	note	note	NOUN
cblr-2926	735	13	83	83	NUM
cblr-2926	735	14	.	.	PUNCT
cblr-2926	735	15	172	172	NUM
cblr-2926	735	16	at	at	ADP
cblr-2926	735	17	the	the	DET
cblr-2926	735	18	end	end	NOUN
cblr-2926	735	19	of	of	ADP
cblr-2926	735	20	2008	2008	NUM
cblr-2926	735	21	,	,	PUNCT
cblr-2926	735	22	the	the	DET
cblr-2926	735	23	atf	atf	PROPN
cblr-2926	735	24	had	have	VERB
cblr-2926	735	25	257	257	NUM
cblr-2926	735	26	open	open	ADJ
cblr-2926	735	27	investigations	investigation	NOUN
cblr-2926	735	28	covering	cover	VERB
cblr-2926	735	29	both	both	DET
cblr-2926	735	30	alcohol	alcohol	NOUN
cblr-2926	735	31	and	and	CCONJ
cblr-2926	735	32	tobacco	tobacco	NOUN
cblr-2926	735	33	.	.	PUNCT
cblr-2926	736	1	oig	oig	PROPN
cblr-2926	736	2	report	report	PROPN
cblr-2926	736	3	,	,	PUNCT
cblr-2926	736	4	supra	supra	PROPN
cblr-2926	736	5	note	note	NOUN
cblr-2926	736	6	2	2	NUM
cblr-2926	736	7	,	,	PUNCT
cblr-2926	736	8	at	at	ADP
cblr-2926	736	9	iii	iii	NOUN
cblr-2926	736	10	.	.	PUNCT
cblr-2926	737	1	historically	historically	ADV
cblr-2926	737	2	approximately	approximately	ADV
cblr-2926	737	3	twelve	twelve	NUM
cblr-2926	737	4	percent	percent	NOUN
cblr-2926	737	5	of	of	ADP
cblr-2926	737	6	such	such	ADJ
cblr-2926	737	7	investigations	investigation	NOUN
cblr-2926	737	8	related	relate	VERB
cblr-2926	737	9	to	to	ADP
cblr-2926	737	10	alcohol	alcohol	NOUN
cblr-2926	737	11	.	.	PUNCT
cblr-2926	738	1	i	i	PRON
cblr-2926	738	2	d.	d.	PROPN
cblr-2926	738	3	173	173	NUM
cblr-2926	738	4	see	see	VERB
cblr-2926	738	5	david	david	PROPN
cblr-2926	738	6	johnston	johnston	PROPN
cblr-2926	738	7	&	&	CCONJ
cblr-2926	738	8	neil	neil	PROPN
cblr-2926	738	9	lewis	lewis	PROPN
cblr-2926	738	10	,	,	PUNCT
cblr-2926	738	11	white	white	PROPN
cblr-2926	738	12	house	house	PROPN
cblr-2926	738	13	to	to	PART
cblr-2926	738	14	keep	keep	VERB
cblr-2926	738	15	agencies	agency	NOUN
cblr-2926	738	16	'	'	PART
cblr-2926	738	17	focus	focus	NOUN
cblr-2926	738	18	on	on	ADP
cblr-2926	738	19	terrorism	terrorism	NOUN
cblr-2926	738	20	,	,	PUNCT
cblr-2926	738	21	n.y	n.y	PROPN
cblr-2926	738	22	.	.	PROPN
cblr-2926	738	23	times	times	PROPN
cblr-2926	738	24	,	,	PUNCT
cblr-2926	738	25	mar	mar	PROPN
cblr-2926	738	26	.	.	PROPN
cblr-2926	738	27	25	25	NUM
cblr-2926	738	28	,	,	PUNCT
cblr-2926	738	29	2009	2009	NUM
cblr-2926	738	30	,	,	PUNCT
cblr-2926	738	31	at	at	ADP
cblr-2926	738	32	a16	a16	PROPN
cblr-2926	738	33	,	,	PUNCT
cblr-2926	738	34	available	available	ADJ
cblr-2926	738	35	at	at	ADP
cblr-2926	738	36	http://www.nytimes.com/2009/03/26/us/politics/26justice.html	http://www.nytimes.com/2009/03/26/us/politics/26justice.html	PROPN
cblr-2926	738	37	?	?	PUNCT
cblr-2926	738	38	.	.	PUNCT
cblr-2926	739	1	174	174	NUM
cblr-2926	739	2	see	see	VERB
cblr-2926	739	3	i	i	PROPN
cblr-2926	739	4	d.	d.	PROPN
cblr-2926	739	5	(	(	PUNCT
cblr-2926	739	6	fbi	fbi	PROPN
cblr-2926	739	7	director	director	NOUN
cblr-2926	739	8	robert	robert	PROPN
cblr-2926	739	9	mueller	mueller	PROPN
cblr-2926	739	10	quoted	quote	VERB
cblr-2926	739	11	as	as	ADP
cblr-2926	739	12	stating	state	VERB
cblr-2926	739	13	:	:	PUNCT
cblr-2926	739	14	"	"	PUNCT
cblr-2926	739	15	the	the	DET
cblr-2926	739	16	logical	logical	ADJ
cblr-2926	739	17	consequence	consequence	NOUN
cblr-2926	739	18	of	of	ADP
cblr-2926	739	19	cannibalizing	cannibalize	VERB
cblr-2926	739	20	our	our	PRON
cblr-2926	739	21	criminal	criminal	ADJ
cblr-2926	739	22	program	program	NOUN
cblr-2926	739	23	to	to	PART
cblr-2926	739	24	augment	augment	VERB
cblr-2926	739	25	our	our	PRON
cblr-2926	739	26	national	national	ADJ
cblr-2926	739	27	security	security	NOUN
cblr-2926	739	28	efforts	effort	NOUN
cblr-2926	739	29	is	be	AUX
cblr-2926	739	30	that	that	SCONJ
cblr-2926	739	31	we	we	PRON
cblr-2926	739	32	have	have	AUX
cblr-2926	739	33	reduced	reduce	VERB
cblr-2926	739	34	the	the	DET
cblr-2926	739	35	ability	ability	NOUN
cblr-2926	739	36	to	to	PART
cblr-2926	739	37	surge	surge	VERB
cblr-2926	739	38	resources	resource	NOUN
cblr-2926	739	39	within	within	ADP
cblr-2926	739	40	our	our	PRON
cblr-2926	739	41	criminal	criminal	ADJ
cblr-2926	739	42	branch	branch	NOUN
cblr-2926	739	43	.	.	PUNCT
cblr-2926	739	44	"	"	PUNCT
cblr-2926	739	45	)	)	PUNCT
cblr-2926	739	46	.	.	PUNCT
cblr-2926	740	1	regarding	regard	VERB
cblr-2926	740	2	the	the	DET
cblr-2926	740	3	atf	atf	PROPN
cblr-2926	740	4	,	,	PUNCT
cblr-2926	740	5	see	see	VERB
cblr-2926	740	6	supra	supra	PROPN
cblr-2926	740	7	note	note	PROPN
cblr-2926	740	8	83	83	NUM
cblr-2926	740	9	.	.	PUNCT
cblr-2926	741	1	fbi	fbi	PROPN
cblr-2926	741	2	director	director	NOUN
cblr-2926	741	3	mueller	mueller	PROPN
cblr-2926	741	4	stated	state	VERB
cblr-2926	741	5	that	that	SCONJ
cblr-2926	741	6	the	the	DET
cblr-2926	741	7	fbi	fbi	PROPN
cblr-2926	741	8	wanted	want	VERB
cblr-2926	741	9	more	more	ADJ
cblr-2926	741	10	funding	funding	NOUN
cblr-2926	741	11	to	to	PART
cblr-2926	741	12	address	address	VERB
cblr-2926	741	13	financial	financial	ADJ
cblr-2926	741	14	crimes	crime	NOUN
cblr-2926	741	15	and	and	CCONJ
cblr-2926	741	16	narcotics	narcotic	NOUN
cblr-2926	741	17	trafficking	trafficking	NOUN
cblr-2926	741	18	.	.	PUNCT
cblr-2926	742	1	see	see	VERB
cblr-2926	742	2	johnston	johnston	PROPN
cblr-2926	742	3	&	&	CCONJ
cblr-2926	742	4	lewis	lewis	PROPN
cblr-2926	742	5	,	,	PUNCT
cblr-2926	742	6	supra	supra	PROPN
cblr-2926	742	7	note	note	NOUN
cblr-2926	742	8	173	173	NUM
cblr-2926	742	9	.	.	PUNCT
cblr-2926	743	1	171	171	NUM
cblr-2926	743	2	see	see	NOUN
cblr-2926	743	3	prevent	prevent	VERB
cblr-2926	743	4	all	all	DET
cblr-2926	743	5	cigarette	cigarette	NOUN
cblr-2926	743	6	trafficking	trafficking	NOUN
cblr-2926	743	7	act	act	NOUN
cblr-2926	743	8	of	of	ADP
cblr-2926	743	9	2009	2009	NUM
cblr-2926	743	10	(	(	PUNCT
cblr-2926	743	11	"	"	PUNCT
cblr-2926	743	12	pact	pact	NOUN
cblr-2926	743	13	act	act	NOUN
cblr-2926	743	14	"	"	PUNCT
cblr-2926	743	15	)	)	PUNCT
cblr-2926	743	16	,	,	PUNCT
cblr-2926	743	17	h.r	h.r	PROPN
cblr-2926	743	18	.	.	PROPN
cblr-2926	743	19	1676	1676	NUM
cblr-2926	743	20	,	,	PUNCT
cblr-2926	743	21	111th	111th	ADJ
cblr-2926	743	22	cong	cong	NOUN
cblr-2926	743	23	.	.	PUNCT
cblr-2926	744	1	§	§	PROPN
cblr-2926	744	2	7(b	7(b	X
cblr-2926	744	3	)	)	PUNCT
cblr-2926	744	4	(	(	PUNCT
cblr-2926	744	5	as	as	SCONJ
cblr-2926	744	6	referred	refer	VERB
cblr-2926	744	7	to	to	ADP
cblr-2926	744	8	senate	senate	PROPN
cblr-2926	744	9	,	,	PUNCT
cblr-2926	744	10	june	june	PROPN
cblr-2926	744	11	1	1	NUM
cblr-2926	744	12	,	,	PUNCT
cblr-2926	744	13	2009	2009	NUM
cblr-2926	744	14	)	)	PUNCT
cblr-2926	744	15	.	.	PUNCT
cblr-2926	745	1	this	this	DET
cblr-2926	745	2	funding	funding	NOUN
cblr-2926	745	3	meets	meet	VERB
cblr-2926	745	4	atf	atf	PROPN
cblr-2926	745	5	's	's	PART
cblr-2926	745	6	own	own	ADJ
cblr-2926	745	7	request	request	NOUN
cblr-2926	745	8	for	for	ADP
cblr-2926	745	9	additional	additional	ADJ
cblr-2926	745	10	funding	funding	NOUN
cblr-2926	745	11	in	in	ADP
cblr-2926	745	12	fy	fy	PROPN
cblr-2926	745	13	2010	2010	NUM
cblr-2926	745	14	turned	turn	VERB
cblr-2926	745	15	down	down	ADP
cblr-2926	745	16	by	by	ADP
cblr-2926	745	17	omb	omb	NOUN
cblr-2926	745	18	.	.	PUNCT
cblr-2926	746	1	see	see	VERB
cblr-2926	746	2	oig	oig	PROPN
cblr-2926	746	3	report	report	PROPN
cblr-2926	746	4	,	,	PUNCT
cblr-2926	746	5	supra	supra	PROPN
cblr-2926	746	6	note	note	NOUN
cblr-2926	746	7	2	2	NUM
cblr-2926	746	8	,	,	PUNCT
cblr-2926	746	9	at	at	ADP
cblr-2926	746	10	v.	v.	ADP
cblr-2926	746	11	the	the	DET
cblr-2926	746	12	atf	atf	PROPN
cblr-2926	746	13	had	have	AUX
cblr-2926	746	14	requested	request	VERB
cblr-2926	746	15	that	that	SCONJ
cblr-2926	746	16	its	its	PRON
cblr-2926	746	17	diversion	diversion	NOUN
cblr-2926	746	18	budget	budget	NOUN
cblr-2926	746	19	be	be	AUX
cblr-2926	746	20	raised	raise	VERB
cblr-2926	746	21	from	from	ADP
cblr-2926	746	22	$	$	SYM
cblr-2926	746	23	19.7	19.7	NUM
cblr-2926	746	24	to	to	PART
cblr-2926	746	25	$	$	SYM
cblr-2926	746	26	28.3	28.3	NUM
cblr-2926	746	27	million	million	NUM
cblr-2926	746	28	.	.	PUNCT
cblr-2926	747	1	i	i	PRON
cblr-2926	747	2	d.	d.	PROPN
cblr-2926	747	3	176	176	NUM
cblr-2926	747	4	the	the	DET
cblr-2926	747	5	oig	oig	PROPN
cblr-2926	747	6	reports	report	VERB
cblr-2926	747	7	that	that	SCONJ
cblr-2926	747	8	the	the	DET
cblr-2926	747	9	atf	atf	PROPN
cblr-2926	747	10	's	's	PART
cblr-2926	747	11	annual	annual	ADJ
cblr-2926	747	12	alcohol	alcohol	NOUN
cblr-2926	747	13	and	and	CCONJ
cblr-2926	747	14	tobacco	tobacco	NOUN
cblr-2926	747	15	diversion	diversion	NOUN
cblr-2926	747	16	budget	budget	NOUN
cblr-2926	747	17	between	between	ADP
cblr-2926	747	18	fy	fy	PROPN
cblr-2926	747	19	2004	2004	NUM
cblr-2926	747	20	and	and	CCONJ
cblr-2926	747	21	fy	fy	PROPN
cblr-2926	747	22	2009	2009	NUM
cblr-2926	747	23	was	be	AUX
cblr-2926	747	24	approximately	approximately	ADV
cblr-2926	747	25	$	$	SYM
cblr-2926	747	26	16.5	16.5	NUM
cblr-2926	747	27	to	to	PART
cblr-2926	747	28	20	20	NUM
cblr-2926	747	29	million	million	NUM
cblr-2926	747	30	.	.	PUNCT
cblr-2926	748	1	see	see	VERB
cblr-2926	748	2	oig	oig	PROPN
cblr-2926	748	3	report	report	PROPN
cblr-2926	748	4	,	,	PUNCT
cblr-2926	748	5	supra	supra	PROPN
cblr-2926	748	6	note	note	NOUN
cblr-2926	748	7	2	2	NUM
cblr-2926	748	8	,	,	PUNCT
cblr-2926	748	9	at	at	ADP
cblr-2926	748	10	iii	iii	NOUN
cblr-2926	748	11	.	.	PUNCT
cblr-2926	749	1	no	no	INTJ
cblr-2926	749	2	.	.	PUNCT
cblr-2926	750	1	2:529	2:529	NUM
cblr-2926	750	2	]	]	X
cblr-2926	750	3	569	569	NUM
cblr-2926	750	4	tobacco	tobacco	NOUN
cblr-2926	750	5	-	-	PUNCT
cblr-2926	750	6	smuggling	smuggling	NOUN
cblr-2926	750	7	cases	case	NOUN
cblr-2926	750	8	in	in	ADP
cblr-2926	750	9	2008	2008	NUM
cblr-2926	750	10	valued	value	VERB
cblr-2926	750	11	$	$	SYM
cblr-2926	750	12	26.7	26.7	NUM
cblr-2926	750	13	million	million	NUM
cblr-2926	750	14	on	on	ADP
cblr-2926	750	15	an	an	DET
cblr-2926	750	16	investigation	investigation	NOUN
cblr-2926	750	17	budget	budget	NOUN
cblr-2926	750	18	in	in	ADP
cblr-2926	750	19	the	the	DET
cblr-2926	750	20	neighborhood	neighborhood	NOUN
cblr-2926	750	21	of	of	ADP
cblr-2926	750	22	$	$	SYM
cblr-2926	750	23	20	20	NUM
cblr-2926	750	24	million.177	million.177	NOUN
cblr-2926	750	25	even	even	ADV
cblr-2926	750	26	with	with	ADP
cblr-2926	750	27	budget	budget	NOUN
cblr-2926	750	28	increases	increase	NOUN
cblr-2926	750	29	and	and	CCONJ
cblr-2926	750	30	efficiency	efficiency	NOUN
cblr-2926	750	31	gains	gain	NOUN
cblr-2926	750	32	,	,	PUNCT
cblr-2926	750	33	a	a	DET
cblr-2926	750	34	$	$	SYM
cblr-2926	750	35	5	5	NUM
cblr-2926	750	36	billion	billion	NUM
cblr-2926	750	37	evasion	evasion	NOUN
cblr-2926	750	38	market	market	NOUN
cblr-2926	750	39	is	be	AUX
cblr-2926	750	40	not	not	PART
cblr-2926	750	41	within	within	ADP
cblr-2926	750	42	reach	reach	NOUN
cblr-2926	750	43	.	.	PUNCT
cblr-2926	751	1	7s	7	NOUN
cblr-2926	751	2	further	far	ADV
cblr-2926	751	3	,	,	PUNCT
cblr-2926	751	4	since	since	SCONJ
cblr-2926	751	5	investigators	investigator	NOUN
cblr-2926	751	6	usually	usually	ADV
cblr-2926	751	7	pursue	pursue	VERB
cblr-2926	751	8	the	the	DET
cblr-2926	751	9	most	most	ADV
cblr-2926	751	10	significant	significant	ADJ
cblr-2926	751	11	cases	case	NOUN
cblr-2926	751	12	available	available	ADJ
cblr-2926	751	13	to	to	ADP
cblr-2926	751	14	them	they	PRON
cblr-2926	751	15	,	,	PUNCT
cblr-2926	751	16	one	one	PRON
cblr-2926	751	17	might	might	AUX
cblr-2926	751	18	expect	expect	VERB
cblr-2926	751	19	the	the	DET
cblr-2926	751	20	marginal	marginal	ADJ
cblr-2926	751	21	efficiency	efficiency	NOUN
cblr-2926	751	22	of	of	ADP
cblr-2926	751	23	additional	additional	ADJ
cblr-2926	751	24	investigators	investigator	NOUN
cblr-2926	751	25	to	to	PART
cblr-2926	751	26	be	be	AUX
cblr-2926	751	27	decreasing	decrease	VERB
cblr-2926	751	28	in	in	ADP
cblr-2926	751	29	some	some	DET
cblr-2926	751	30	cases	case	NOUN
cblr-2926	751	31	.	.	PUNCT
cblr-2926	752	1	even	even	ADV
cblr-2926	752	2	in	in	ADP
cblr-2926	752	3	the	the	DET
cblr-2926	752	4	best	good	ADJ
cblr-2926	752	5	-	-	PUNCT
cblr-2926	752	6	case	case	NOUN
cblr-2926	752	7	scenario	scenario	NOUN
cblr-2926	752	8	,	,	PUNCT
cblr-2926	752	9	federal	federal	ADJ
cblr-2926	752	10	law	law	NOUN
cblr-2926	752	11	enforcement	enforcement	NOUN
cblr-2926	752	12	could	could	AUX
cblr-2926	752	13	only	only	ADV
cblr-2926	752	14	be	be	AUX
cblr-2926	752	15	expected	expect	VERB
cblr-2926	752	16	to	to	PART
cblr-2926	752	17	combat	combat	VERB
cblr-2926	752	18	large	large	ADJ
cblr-2926	752	19	smuggling	smuggling	NOUN
cblr-2926	752	20	networks	network	NOUN
cblr-2926	752	21	.	.	PUNCT
cblr-2926	753	1	7	7	NUM
cblr-2926	753	2	9	9	NUM
cblr-2926	753	3	opportunistic	opportunistic	ADJ
cblr-2926	753	4	individuals	individual	NOUN
cblr-2926	753	5	and	and	CCONJ
cblr-2926	753	6	small	small	ADJ
cblr-2926	753	7	groups	group	NOUN
cblr-2926	753	8	will	will	AUX
cblr-2926	753	9	likely	likely	ADV
cblr-2926	753	10	stay	stay	VERB
cblr-2926	753	11	off	off	ADP
cblr-2926	753	12	the	the	DET
cblr-2926	753	13	federal	federal	ADJ
cblr-2926	753	14	radar	radar	NOUN
cblr-2926	753	15	,	,	PUNCT
cblr-2926	753	16	although	although	SCONJ
cblr-2926	753	17	bringing	bring	VERB
cblr-2926	753	18	federal	federal	ADJ
cblr-2926	753	19	prosecutions	prosecution	NOUN
cblr-2926	753	20	against	against	ADP
cblr-2926	753	21	internet	internet	NOUN
cblr-2926	753	22	retail	retail	ADJ
cblr-2926	753	23	evaders	evader	NOUN
cblr-2926	753	24	under	under	ADP
cblr-2926	753	25	the	the	DET
cblr-2926	753	26	ccta	ccta	ADJ
cblr-2926	753	27	or	or	CCONJ
cblr-2926	753	28	for	for	ADP
cblr-2926	753	29	mail	mail	NOUN
cblr-2926	753	30	fraud	fraud	NOUN
cblr-2926	753	31	could	could	AUX
cblr-2926	753	32	have	have	VERB
cblr-2926	753	33	a	a	DET
cblr-2926	753	34	deterrent	deterrent	NOUN
cblr-2926	753	35	effect	effect	NOUN
cblr-2926	753	36	,	,	PUNCT
cblr-2926	753	37	particularly	particularly	ADV
cblr-2926	753	38	in	in	ADP
cblr-2926	753	39	the	the	DET
cblr-2926	753	40	short	short	ADJ
cblr-2926	753	41	term	term	NOUN
cblr-2926	753	42	.	.	PUNCT
cblr-2926	754	1	in	in	ADP
cblr-2926	754	2	the	the	DET
cblr-2926	754	3	long	long	ADJ
cblr-2926	754	4	term	term	NOUN
cblr-2926	754	5	,	,	PUNCT
cblr-2926	754	6	combating	combat	VERB
cblr-2926	754	7	evasion	evasion	NOUN
cblr-2926	754	8	problems	problem	NOUN
cblr-2926	754	9	through	through	ADP
cblr-2926	754	10	aggressive	aggressive	ADJ
cblr-2926	754	11	federal	federal	ADJ
cblr-2926	754	12	criminal	criminal	ADJ
cblr-2926	754	13	enforcement	enforcement	NOUN
cblr-2926	754	14	is	be	AUX
cblr-2926	754	15	not	not	PART
cblr-2926	754	16	ideal	ideal	ADJ
cblr-2926	754	17	.	.	PUNCT
cblr-2926	755	1	the	the	DET
cblr-2926	755	2	ratio	ratio	NOUN
cblr-2926	755	3	of	of	ADP
cblr-2926	755	4	cost	cost	NOUN
cblr-2926	755	5	of	of	ADP
cblr-2926	755	6	enforcement	enforcement	NOUN
cblr-2926	755	7	to	to	ADP
cblr-2926	755	8	reduction	reduction	NOUN
cblr-2926	755	9	in	in	ADP
cblr-2926	755	10	evasion	evasion	NOUN
cblr-2926	755	11	is	be	AUX
cblr-2926	755	12	high	high	ADJ
cblr-2926	755	13	,	,	PUNCT
cblr-2926	755	14	and	and	CCONJ
cblr-2926	755	15	criminal	criminal	ADJ
cblr-2926	755	16	enforcement	enforcement	NOUN
cblr-2926	755	17	imposes	impose	VERB
cblr-2926	755	18	additional	additional	ADJ
cblr-2926	755	19	social	social	ADJ
cblr-2926	755	20	collateral	collateral	ADJ
cblr-2926	755	21	costs	cost	NOUN
cblr-2926	755	22	,	,	PUNCT
cblr-2926	755	23	such	such	ADJ
cblr-2926	755	24	as	as	ADP
cblr-2926	755	25	the	the	DET
cblr-2926	755	26	cost	cost	NOUN
cblr-2926	755	27	of	of	ADP
cblr-2926	755	28	imprisonment	imprisonment	NOUN
cblr-2926	755	29	.	.	PUNCT
cblr-2926	756	1	further	far	ADV
cblr-2926	756	2	,	,	PUNCT
cblr-2926	756	3	federal	federal	ADJ
cblr-2926	756	4	law	law	NOUN
cblr-2926	756	5	enforcement	enforcement	NOUN
cblr-2926	756	6	priorities	priority	NOUN
cblr-2926	756	7	tend	tend	VERB
cblr-2926	756	8	to	to	PART
cblr-2926	756	9	shift	shift	VERB
cblr-2926	756	10	from	from	ADP
cblr-2926	756	11	administration	administration	NOUN
cblr-2926	756	12	to	to	ADP
cblr-2926	756	13	administration	administration	NOUN
cblr-2926	756	14	,	,	PUNCT
cblr-2926	756	15	so	so	CCONJ
cblr-2926	756	16	any	any	DET
cblr-2926	756	17	commitment	commitment	NOUN
cblr-2926	756	18	to	to	ADP
cblr-2926	756	19	enforcement	enforcement	NOUN
cblr-2926	756	20	initiatives	initiative	NOUN
cblr-2926	756	21	that	that	PRON
cblr-2926	756	22	states	state	NOUN
cblr-2926	756	23	attain	attain	VERB
cblr-2926	756	24	may	may	AUX
cblr-2926	756	25	only	only	ADV
cblr-2926	756	26	be	be	AUX
cblr-2926	756	27	temporary.180	temporary.180	ADJ
cblr-2926	756	28	because	because	SCONJ
cblr-2926	756	29	state	state	NOUN
cblr-2926	756	30	interest	interest	NOUN
cblr-2926	756	31	in	in	ADP
cblr-2926	756	32	effective	effective	ADJ
cblr-2926	756	33	enforcement	enforcement	NOUN
cblr-2926	756	34	is	be	AUX
cblr-2926	756	35	limited	limit	VERB
cblr-2926	756	36	to	to	ADP
cblr-2926	756	37	states	state	NOUN
cblr-2926	756	38	that	that	PRON
cblr-2926	756	39	are	be	AUX
cblr-2926	756	40	the	the	DET
cblr-2926	756	41	targets	target	NOUN
cblr-2926	756	42	,	,	PUNCT
cblr-2926	756	43	as	as	SCONJ
cblr-2926	756	44	opposed	oppose	VERB
cblr-2926	756	45	to	to	ADP
cblr-2926	756	46	the	the	DET
cblr-2926	756	47	suppliers	supplier	NOUN
cblr-2926	756	48	,	,	PUNCT
cblr-2926	756	49	of	of	ADP
cblr-2926	756	50	smuggled	smuggle	VERB
cblr-2926	756	51	cigarettes	cigarette	NOUN
cblr-2926	756	52	,	,	PUNCT
cblr-2926	756	53	federal	federal	ADJ
cblr-2926	756	54	interest	interest	NOUN
cblr-2926	756	55	in	in	ADP
cblr-2926	756	56	enforcement	enforcement	NOUN
cblr-2926	756	57	will	will	AUX
cblr-2926	756	58	be	be	AUX
cblr-2926	756	59	177	177	NUM
cblr-2926	756	60	see	see	NOUN
cblr-2926	756	61	oig	oig	PROPN
cblr-2926	756	62	report	report	PROPN
cblr-2926	756	63	,	,	PUNCT
cblr-2926	756	64	supra	supra	PROPN
cblr-2926	756	65	note	note	NOUN
cblr-2926	756	66	2	2	NUM
cblr-2926	756	67	,	,	PUNCT
cblr-2926	756	68	at	at	ADP
cblr-2926	756	69	iii	iii	NOUN
cblr-2926	756	70	,	,	PUNCT
cblr-2926	756	71	16	16	NUM
cblr-2926	756	72	-	-	SYM
cblr-2926	756	73	17	17	NUM
cblr-2926	756	74	.	.	PUNCT
cblr-2926	757	1	note	note	VERB
cblr-2926	757	2	that	that	SCONJ
cblr-2926	757	3	atf	atf	PROPN
cblr-2926	757	4	seizures	seizure	NOUN
cblr-2926	757	5	for	for	ADP
cblr-2926	757	6	the	the	DET
cblr-2926	757	7	first	first	ADJ
cblr-2926	757	8	quarter	quarter	NOUN
cblr-2926	757	9	of	of	ADP
cblr-2926	757	10	2009	2009	NUM
cblr-2926	757	11	dramatically	dramatically	ADV
cblr-2926	757	12	increased	increase	VERB
cblr-2926	757	13	,	,	PUNCT
cblr-2926	757	14	with	with	ADP
cblr-2926	757	15	$	$	SYM
cblr-2926	757	16	25.6	25.6	NUM
cblr-2926	757	17	million	million	NUM
cblr-2926	757	18	in	in	ADP
cblr-2926	757	19	seizures	seizure	NOUN
cblr-2926	757	20	for	for	ADP
cblr-2926	757	21	that	that	DET
cblr-2926	757	22	quarter	quarter	NOUN
cblr-2926	757	23	alone	alone	ADV
cblr-2926	757	24	.	.	PUNCT
cblr-2926	758	1	i	i	PRON
cblr-2926	758	2	d.	d.	PROPN
cblr-2926	758	3	at	at	ADP
cblr-2926	758	4	17	17	NUM
cblr-2926	758	5	.	.	PUNCT
cblr-2926	759	1	171	171	NUM
cblr-2926	759	2	see	see	VERB
cblr-2926	759	3	supra	supra	PROPN
cblr-2926	759	4	note	note	PROPN
cblr-2926	759	5	27	27	NUM
cblr-2926	759	6	.	.	PUNCT
cblr-2926	760	1	"	"	PUNCT
cblr-2926	760	2	.	.	PUNCT
cblr-2926	761	1	although	although	SCONJ
cblr-2926	761	2	even	even	ADV
cblr-2926	761	3	that	that	PRON
cblr-2926	761	4	may	may	AUX
cblr-2926	761	5	not	not	PART
cblr-2926	761	6	be	be	AUX
cblr-2926	761	7	achievable	achievable	ADJ
cblr-2926	761	8	.	.	PUNCT
cblr-2926	762	1	cf	cf	X
cblr-2926	762	2	nancy	nancy	PROPN
cblr-2926	762	3	e.	e.	PROPN
cblr-2926	762	4	marion	marion	PROPN
cblr-2926	762	5	,	,	PUNCT
cblr-2926	762	6	a	a	DET
cblr-2926	762	7	history	history	NOUN
cblr-2926	762	8	of	of	ADP
cblr-2926	762	9	federal	federal	ADJ
cblr-2926	762	10	crime	crime	NOUN
cblr-2926	762	11	control	control	NOUN
cblr-2926	762	12	initiatives	initiative	NOUN
cblr-2926	762	13	,	,	PUNCT
cblr-2926	762	14	1960	1960	NUM
cblr-2926	762	15	-	-	SYM
cblr-2926	762	16	1993	1993	NUM
cblr-2926	762	17	,	,	PUNCT
cblr-2926	762	18	at	at	ADP
cblr-2926	762	19	243	243	NUM
cblr-2926	762	20	(	(	PUNCT
cblr-2926	762	21	1994	1994	NUM
cblr-2926	762	22	)	)	PUNCT
cblr-2926	762	23	(	(	PUNCT
cblr-2926	762	24	"	"	PUNCT
cblr-2926	762	25	it	it	PRON
cblr-2926	762	26	can	can	AUX
cblr-2926	762	27	be	be	AUX
cblr-2926	762	28	easily	easily	ADV
cblr-2926	762	29	argued	argue	VERB
cblr-2926	762	30	that	that	SCONJ
cblr-2926	762	31	the	the	DET
cblr-2926	762	32	federal	federal	ADJ
cblr-2926	762	33	laws	law	NOUN
cblr-2926	762	34	on	on	ADP
cblr-2926	762	35	organized	organized	ADJ
cblr-2926	762	36	crime	crime	NOUN
cblr-2926	762	37	are	be	AUX
cblr-2926	762	38	partly	partly	ADV
cblr-2926	762	39	symbolic	symbolic	ADJ
cblr-2926	762	40	.	.	PUNCT
cblr-2926	762	41	"	"	PUNCT
cblr-2926	762	42	)	)	PUNCT
cblr-2926	762	43	.	.	PUNCT
cblr-2926	763	1	180	180	NUM
cblr-2926	763	2	see	see	VERB
cblr-2926	763	3	marion	marion	NOUN
cblr-2926	763	4	,	,	PUNCT
cblr-2926	763	5	supra	supra	PROPN
cblr-2926	763	6	note	note	PROPN
cblr-2926	763	7	179	179	NUM
cblr-2926	763	8	,	,	PUNCT
cblr-2926	763	9	at	at	ADP
cblr-2926	763	10	232	232	NUM
cblr-2926	763	11	(	(	PUNCT
cblr-2926	763	12	"	"	PUNCT
cblr-2926	763	13	presidential	presidential	ADJ
cblr-2926	763	14	agenda	agenda	NOUN
cblr-2926	763	15	setting	set	VERB
cblr-2926	763	16	often	often	ADV
cblr-2926	763	17	lacks	lack	VERB
cblr-2926	763	18	a	a	DET
cblr-2926	763	19	clear	clear	ADJ
cblr-2926	763	20	pattern	pattern	NOUN
cblr-2926	763	21	or	or	CCONJ
cblr-2926	763	22	a	a	DET
cblr-2926	763	23	sense	sense	NOUN
cblr-2926	763	24	of	of	ADP
cblr-2926	763	25	planning	planning	NOUN
cblr-2926	763	26	.	.	PUNCT
cblr-2926	763	27	.	.	PUNCT
cblr-2926	763	28	.	.	PUNCT
cblr-2926	763	29	.	.	PUNCT
cblr-2926	764	1	[	[	X
cblr-2926	764	2	elach	elach	X
cblr-2926	764	3	president	president	NOUN
cblr-2926	764	4	since	since	SCONJ
cblr-2926	764	5	john	john	PROPN
cblr-2926	764	6	kennedy	kennedy	PROPN
cblr-2926	764	7	has	have	AUX
cblr-2926	764	8	attempted	attempt	VERB
cblr-2926	764	9	to	to	PART
cblr-2926	764	10	create	create	VERB
cblr-2926	764	11	an	an	DET
cblr-2926	764	12	agenda	agenda	NOUN
cblr-2926	764	13	for	for	ADP
cblr-2926	764	14	reducing	reduce	VERB
cblr-2926	764	15	crime	crime	NOUN
cblr-2926	764	16	in	in	ADP
cblr-2926	764	17	the	the	DET
cblr-2926	764	18	united	united	PROPN
cblr-2926	764	19	states	states	PROPN
cblr-2926	764	20	.	.	PUNCT
cblr-2926	765	1	"	"	PUNCT
cblr-2926	765	2	)	)	PUNCT
cblr-2926	765	3	;	;	PUNCT
cblr-2926	765	4	i	i	PRON
cblr-2926	765	5	d.	d.	PROPN
cblr-2926	765	6	at	at	ADP
cblr-2926	765	7	235	235	NUM
cblr-2926	765	8	(	(	PUNCT
cblr-2926	765	9	"	"	PUNCT
cblr-2926	765	10	[	[	X
cblr-2926	765	11	tihe	tihe	ADJ
cblr-2926	765	12	federal	federal	ADJ
cblr-2926	765	13	government	government	NOUN
cblr-2926	765	14	is	be	AUX
cblr-2926	765	15	realistically	realistically	ADV
cblr-2926	765	16	limited	limit	VERB
cblr-2926	765	17	as	as	ADP
cblr-2926	765	18	to	to	ADP
cblr-2926	765	19	the	the	DET
cblr-2926	765	20	extent	extent	NOUN
cblr-2926	765	21	of	of	ADP
cblr-2926	765	22	possible	possible	ADJ
cblr-2926	765	23	involvement	involvement	NOUN
cblr-2926	765	24	[	[	X
cblr-2926	765	25	in	in	ADP
cblr-2926	765	26	solving	solve	VERB
cblr-2926	765	27	crime	crime	NOUN
cblr-2926	765	28	]	]	PUNCT
cblr-2926	765	29	.	.	PUNCT
cblr-2926	765	30	"	"	PUNCT
cblr-2926	765	31	)	)	PUNCT
cblr-2926	765	32	.	.	PUNCT
cblr-2926	766	1	[	[	X
cblr-2926	766	2	vol	vol	NOUN
cblr-2926	766	3	.	.	PUNCT
cblr-2926	766	4	2010570	2010570	NUM
cblr-2926	766	5	col	col	PROPN
cblr-2926	766	6	umbia	umbia	PROPN
cblr-2926	766	7	b	b	PROPN
cblr-2926	766	8	usiness	usiness	PROPN
cblr-2926	766	9	la	la	PROPN
cblr-2926	766	10	w	w	PROPN
cblr-2926	766	11	re	re	PROPN
cblr-2926	766	12	vie	vie	PROPN
cblr-2926	766	13	w	w	PROPN
cblr-2926	766	14	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	766	15	hemi	hemi	PROPN
cblr-2926	766	16	group	group	PROPN
cblr-2926	766	17	difficult	difficult	ADJ
cblr-2926	766	18	to	to	PART
cblr-2926	766	19	sustain	sustain	VERB
cblr-2926	766	20	.	.	PUNCT
cblr-2926	767	1	"	"	PUNCT
cblr-2926	767	2	'	'	PUNCT
cblr-2926	767	3	likewise	likewise	ADV
cblr-2926	767	4	,	,	PUNCT
cblr-2926	767	5	federal	federal	ADJ
cblr-2926	767	6	law	law	NOUN
cblr-2926	767	7	enforcement	enforcement	NOUN
cblr-2926	767	8	personnel	personnel	NOUN
cblr-2926	767	9	do	do	AUX
cblr-2926	767	10	not	not	PART
cblr-2926	767	11	have	have	VERB
cblr-2926	767	12	incentives	incentive	NOUN
cblr-2926	767	13	to	to	PART
cblr-2926	767	14	direct	direct	VERB
cblr-2926	767	15	their	their	PRON
cblr-2926	767	16	resources	resource	NOUN
cblr-2926	767	17	to	to	PART
cblr-2926	767	18	solve	solve	VERB
cblr-2926	767	19	state	state	NOUN
cblr-2926	767	20	budget	budget	NOUN
cblr-2926	767	21	problems	problem	NOUN
cblr-2926	767	22	,	,	PUNCT
cblr-2926	767	23	and	and	CCONJ
cblr-2926	767	24	they	they	PRON
cblr-2926	767	25	operate	operate	VERB
cblr-2926	767	26	with	with	ADP
cblr-2926	767	27	enough	enough	ADJ
cblr-2926	767	28	autonomy	autonomy	NOUN
cblr-2926	767	29	that	that	SCONJ
cblr-2926	767	30	their	their	PRON
cblr-2926	767	31	long	long	ADJ
cblr-2926	767	32	-	-	PUNCT
cblr-2926	767	33	term	term	NOUN
cblr-2926	767	34	focus	focus	NOUN
cblr-2926	767	35	on	on	ADP
cblr-2926	767	36	smuggling	smuggling	NOUN
cblr-2926	767	37	can	can	AUX
cblr-2926	767	38	not	not	PART
cblr-2926	767	39	be	be	AUX
cblr-2926	767	40	anticipated.18	anticipated.18	VERB
cblr-2926	767	41	2	2	NUM
cblr-2926	767	42	states	state	NOUN
cblr-2926	767	43	have	have	AUX
cblr-2926	767	44	looked	look	VERB
cblr-2926	767	45	to	to	PART
cblr-2926	767	46	strengthened	strengthen	VERB
cblr-2926	767	47	federal	federal	ADJ
cblr-2926	767	48	legislation	legislation	NOUN
cblr-2926	767	49	as	as	ADP
cblr-2926	767	50	a	a	DET
cblr-2926	767	51	solution	solution	NOUN
cblr-2926	767	52	to	to	ADP
cblr-2926	767	53	their	their	PRON
cblr-2926	767	54	enforcement	enforcement	NOUN
cblr-2926	767	55	problems	problem	NOUN
cblr-2926	767	56	.	.	PUNCT
cblr-2926	768	1	"	"	PUNCT
cblr-2926	768	2	'	'	PUNCT
cblr-2926	768	3	certainly	certainly	ADV
cblr-2926	768	4	,	,	PUNCT
cblr-2926	768	5	preventing	prevent	VERB
cblr-2926	768	6	the	the	DET
cblr-2926	768	7	u.s	u.s	PROPN
cblr-2926	768	8	.	.	PROPN
cblr-2926	768	9	postal	postal	ADJ
cblr-2926	768	10	service	service	NOUN
cblr-2926	768	11	from	from	ADP
cblr-2926	768	12	delivering	deliver	VERB
cblr-2926	768	13	illegal	illegal	ADJ
cblr-2926	768	14	internet	internet	NOUN
cblr-2926	768	15	sales	sale	NOUN
cblr-2926	768	16	would	would	AUX
cblr-2926	768	17	be	be	AUX
cblr-2926	768	18	beneficial	beneficial	ADJ
cblr-2926	768	19	and	and	CCONJ
cblr-2926	768	20	could	could	AUX
cblr-2926	768	21	significantly	significantly	ADV
cblr-2926	768	22	limit	limit	VERB
cblr-2926	768	23	internet	internet	NOUN
cblr-2926	768	24	sales	sale	NOUN
cblr-2926	768	25	in	in	ADP
cblr-2926	768	26	some	some	DET
cblr-2926	768	27	states	state	NOUN
cblr-2926	768	28	.	.	PUNCT
cblr-2926	769	1	"8	"8	NOUN
cblr-2926	769	2	similarly	similarly	ADV
cblr-2926	769	3	,	,	PUNCT
cblr-2926	769	4	jenkins	jenkins	PROPN
cblr-2926	769	5	act	act	PROPN
cblr-2926	769	6	reports	report	NOUN
cblr-2926	769	7	could	could	AUX
cblr-2926	769	8	be	be	AUX
cblr-2926	769	9	more	more	ADV
cblr-2926	769	10	effective	effective	ADJ
cblr-2926	769	11	if	if	SCONJ
cblr-2926	769	12	required	require	VERB
cblr-2926	769	13	to	to	PART
cblr-2926	769	14	be	be	AUX
cblr-2926	769	15	filed	file	VERB
cblr-2926	769	16	in	in	ADP
cblr-2926	769	17	a	a	DET
cblr-2926	769	18	specific	specific	ADJ
cblr-2926	769	19	format	format	NOUN
cblr-2926	769	20	with	with	ADP
cblr-2926	769	21	the	the	DET
cblr-2926	769	22	federal	federal	ADJ
cblr-2926	769	23	government	government	NOUN
cblr-2926	769	24	,	,	PUNCT
cblr-2926	769	25	which	which	PRON
cblr-2926	769	26	can	can	AUX
cblr-2926	769	27	then	then	ADV
cblr-2926	769	28	be	be	AUX
cblr-2926	769	29	accessed	access	VERB
cblr-2926	769	30	by	by	ADP
cblr-2926	769	31	state	state	NOUN
cblr-2926	769	32	and	and	CCONJ
cblr-2926	769	33	local	local	ADJ
cblr-2926	769	34	governments	government	NOUN
cblr-2926	769	35	.	.	PUNCT
cblr-2926	769	36	'	'	PUNCT
cblr-2926	770	1	further	far	ADV
cblr-2926	770	2	'	'	PUNCT
cblr-2926	770	3	cf	cf	NOUN
cblr-2926	770	4	michael	michael	PROPN
cblr-2926	770	5	m.	m.	PROPN
cblr-2926	770	6	o'hear	o'hear	PROPN
cblr-2926	770	7	,	,	PUNCT
cblr-2926	770	8	federalism	federalism	NOUN
cblr-2926	770	9	and	and	CCONJ
cblr-2926	770	10	drug	drug	NOUN
cblr-2926	770	11	control	control	NOUN
cblr-2926	770	12	,	,	PUNCT
cblr-2926	770	13	57	57	NUM
cblr-2926	770	14	vand	vand	NOUN
cblr-2926	770	15	.	.	PUNCT
cblr-2926	771	1	l.	l.	PROPN
cblr-2926	771	2	rev	rev	PROPN
cblr-2926	771	3	.	.	PROPN
cblr-2926	771	4	783	783	NUM
cblr-2926	771	5	,	,	PUNCT
cblr-2926	771	6	844	844	NUM
cblr-2926	771	7	-	-	SYM
cblr-2926	771	8	46	46	NUM
cblr-2926	771	9	(	(	PUNCT
cblr-2926	771	10	2004	2004	NUM
cblr-2926	771	11	)	)	PUNCT
cblr-2926	771	12	(	(	PUNCT
cblr-2926	771	13	describing	describe	VERB
cblr-2926	771	14	how	how	SCONJ
cblr-2926	771	15	geographic	geographic	ADJ
cblr-2926	771	16	heterogeneity	heterogeneity	NOUN
cblr-2926	771	17	of	of	ADP
cblr-2926	771	18	political	political	ADJ
cblr-2926	771	19	interest	interest	NOUN
cblr-2926	771	20	in	in	ADP
cblr-2926	771	21	narcotics	narcotic	NOUN
cblr-2926	771	22	enforcement	enforcement	NOUN
cblr-2926	771	23	provides	provide	VERB
cblr-2926	771	24	congress	congress	PROPN
cblr-2926	771	25	with	with	ADP
cblr-2926	771	26	incentives	incentive	NOUN
cblr-2926	771	27	to	to	PART
cblr-2926	771	28	offer	offer	VERB
cblr-2926	771	29	some	some	DET
cblr-2926	771	30	federal	federal	ADJ
cblr-2926	771	31	assistance	assistance	NOUN
cblr-2926	771	32	but	but	CCONJ
cblr-2926	771	33	not	not	PART
cblr-2926	771	34	to	to	PART
cblr-2926	771	35	take	take	VERB
cblr-2926	771	36	responsibility	responsibility	NOUN
cblr-2926	771	37	for	for	ADP
cblr-2926	771	38	enforcement	enforcement	NOUN
cblr-2926	771	39	)	)	PUNCT
cblr-2926	771	40	.	.	PUNCT
cblr-2926	772	1	182	182	NUM
cblr-2926	772	2	cf	cf	NOUN
cblr-2926	772	3	william	william	PROPN
cblr-2926	772	4	j.	j.	PROPN
cblr-2926	772	5	stuntz	stuntz	PROPN
cblr-2926	772	6	,	,	PUNCT
cblr-2926	772	7	the	the	DET
cblr-2926	772	8	pathological	pathological	ADJ
cblr-2926	772	9	politics	politic	NOUN
cblr-2926	772	10	of	of	ADP
cblr-2926	772	11	criminal	criminal	ADJ
cblr-2926	772	12	law	law	NOUN
cblr-2926	772	13	,	,	PUNCT
cblr-2926	772	14	100	100	NUM
cblr-2926	772	15	mich	mich	X
cblr-2926	772	16	.	.	PUNCT
cblr-2926	772	17	l.	l.	PROPN
cblr-2926	772	18	rev	rev	PROPN
cblr-2926	772	19	.	.	PROPN
cblr-2926	772	20	505	505	NUM
cblr-2926	772	21	,	,	PUNCT
cblr-2926	772	22	542	542	NUM
cblr-2926	772	23	-	-	SYM
cblr-2926	772	24	45	45	NUM
cblr-2926	772	25	(	(	PUNCT
cblr-2926	772	26	2001	2001	NUM
cblr-2926	772	27	)	)	PUNCT
cblr-2926	772	28	(	(	PUNCT
cblr-2926	772	29	analyzing	analyze	VERB
cblr-2926	772	30	the	the	DET
cblr-2926	772	31	incentives	incentive	NOUN
cblr-2926	772	32	of	of	ADP
cblr-2926	772	33	federal	federal	ADJ
cblr-2926	772	34	prosecutors	prosecutor	NOUN
cblr-2926	772	35	and	and	CCONJ
cblr-2926	772	36	arguing	argue	VERB
cblr-2926	772	37	that	that	SCONJ
cblr-2926	772	38	they	they	PRON
cblr-2926	772	39	pursue	pursue	VERB
cblr-2926	772	40	an	an	DET
cblr-2926	772	41	agenda	agenda	NOUN
cblr-2926	772	42	"	"	PUNCT
cblr-2926	772	43	consistent	consistent	ADJ
cblr-2926	772	44	with	with	ADP
cblr-2926	772	45	the	the	DET
cblr-2926	772	46	pursuit	pursuit	NOUN
cblr-2926	772	47	of	of	ADP
cblr-2926	772	48	professional	professional	ADJ
cblr-2926	772	49	advancement	advancement	NOUN
cblr-2926	772	50	"	"	PUNCT
cblr-2926	772	51	)	)	PUNCT
cblr-2926	772	52	.	.	PUNCT
cblr-2926	773	1	'	'	PUNCT
cblr-2926	773	2	"	"	PUNCT
cblr-2926	773	3	see	see	VERB
cblr-2926	773	4	,	,	PUNCT
cblr-2926	773	5	e.g.	e.g.	ADV
cblr-2926	773	6	,	,	PUNCT
cblr-2926	773	7	prevent	prevent	VERB
cblr-2926	773	8	all	all	DET
cblr-2926	773	9	cigarette	cigarette	NOUN
cblr-2926	773	10	trafficking	trafficking	NOUN
cblr-2926	773	11	act	act	NOUN
cblr-2926	773	12	(	(	PUNCT
cblr-2926	773	13	pact	pact	PROPN
cblr-2926	773	14	act	act	PROPN
cblr-2926	773	15	)	)	PUNCT
cblr-2926	773	16	of	of	ADP
cblr-2926	773	17	2003	2003	NUM
cblr-2926	773	18	,	,	PUNCT
cblr-2926	773	19	108th	108th	ADJ
cblr-2926	773	20	cong	cong	NOUN
cblr-2926	773	21	.	.	PUNCT
cblr-2926	774	1	(	(	PUNCT
cblr-2926	774	2	2003	2003	NUM
cblr-2926	774	3	)	)	PUNCT
cblr-2926	774	4	(	(	PUNCT
cblr-2926	774	5	statement	statement	NOUN
cblr-2926	774	6	of	of	ADP
cblr-2926	774	7	sen	sen	PROPN
cblr-2926	774	8	.	.	PROPN
cblr-2926	774	9	orrin	orrin	PROPN
cblr-2926	774	10	hatch	hatch	PROPN
cblr-2926	774	11	,	,	PUNCT
cblr-2926	774	12	chairman	chairman	NOUN
cblr-2926	774	13	,	,	PUNCT
cblr-2926	774	14	s.	s.	PROPN
cblr-2926	774	15	judiciary	judiciary	PROPN
cblr-2926	774	16	comm	comm	PROPN
cblr-2926	774	17	.	.	PUNCT
cblr-2926	774	18	)	)	PUNCT
cblr-2926	774	19	,	,	PUNCT
cblr-2926	774	20	available	available	ADJ
cblr-2926	774	21	at	at	ADP
cblr-2926	774	22	http://hatch.senate.gov/newsite/index.cfm	http://hatch.senate.gov/newsite/index.cfm	PROPN
cblr-2926	774	23	?	?	PUNCT
cblr-2926	774	24	fuseaction	fuseaction	NOUN
cblr-2926	774	25	=	=	NOUN
cblr-2926	774	26	pressreleases.print&pressreleaseid=207122&suppresslayo	pressreleases.print&pressreleaseid=207122&suppresslayo	X
cblr-2926	774	27	uts	ut	NOUN
cblr-2926	774	28	=	=	NOUN
cblr-2926	774	29	true	true	ADJ
cblr-2926	774	30	(	(	PUNCT
cblr-2926	774	31	citing	cite	VERB
cblr-2926	774	32	requests	request	NOUN
cblr-2926	774	33	to	to	PART
cblr-2926	774	34	strengthen	strengthen	VERB
cblr-2926	774	35	state	state	NOUN
cblr-2926	774	36	tools	tool	NOUN
cblr-2926	774	37	through	through	ADP
cblr-2926	774	38	federal	federal	ADJ
cblr-2926	774	39	legislation	legislation	NOUN
cblr-2926	774	40	)	)	PUNCT
cblr-2926	774	41	;	;	PUNCT
cblr-2926	774	42	ashley	ashley	PROPN
cblr-2926	774	43	l.	l.	PROPN
cblr-2926	774	44	taylor	taylor	PROPN
cblr-2926	774	45	,	,	PUNCT
cblr-2926	774	46	jr	jr	PROPN
cblr-2926	774	47	.	.	PROPN
cblr-2926	774	48	,	,	PUNCT
cblr-2926	774	49	troutman	troutman	PROPN
cblr-2926	774	50	sanders	sanders	PROPN
cblr-2926	774	51	,	,	PUNCT
cblr-2926	774	52	hemi	hemi	PROPN
cblr-2926	774	53	group	group	NOUN
cblr-2926	774	54	decision	decision	NOUN
cblr-2926	774	55	will	will	AUX
cblr-2926	774	56	reshape	reshape	VERB
cblr-2926	774	57	cigarette	cigarette	NOUN
cblr-2926	774	58	marketing	marketing	NOUN
cblr-2926	774	59	laws	law	NOUN
cblr-2926	774	60	(	(	PUNCT
cblr-2926	774	61	jan	jan	PROPN
cblr-2926	774	62	.	.	PROPN
cblr-2926	774	63	29	29	NUM
cblr-2926	774	64	,	,	PUNCT
cblr-2926	774	65	2010	2010	NUM
cblr-2926	774	66	)	)	PUNCT
cblr-2926	774	67	,	,	PUNCT
cblr-2926	774	68	http://	http://	PROPN
cblr-2926	774	69	www.troutmansanders.com/hemi-group-decision-will-reshape-cigarette-ma	www.troutmansanders.com/hemi-group-decision-will-reshape-cigarette-ma	ADJ
cblr-2926	774	70	rketing	rkete	VERB
cblr-2926	774	71	-	-	PUNCT
cblr-2926	774	72	laws-01	laws-01	NOUN
cblr-2926	774	73	-	-	PUNCT
cblr-2926	774	74	29	29	NUM
cblr-2926	774	75	-	-	SYM
cblr-2926	774	76	2010/	2010/	NUM
cblr-2926	774	77	(	(	PUNCT
cblr-2926	774	78	"	"	PUNCT
cblr-2926	774	79	the	the	DET
cblr-2926	774	80	court	court	NOUN
cblr-2926	774	81	's	's	PART
cblr-2926	774	82	decision	decision	NOUN
cblr-2926	774	83	in	in	ADP
cblr-2926	774	84	hemi	hemi	NOUN
cblr-2926	774	85	group	group	PROPN
cblr-2926	774	86	will	will	AUX
cblr-2926	774	87	most	most	ADV
cblr-2926	774	88	likely	likely	ADJ
cblr-2926	774	89	result	result	VERB
cblr-2926	774	90	in	in	ADP
cblr-2926	774	91	additional	additional	ADJ
cblr-2926	774	92	pressure	pressure	NOUN
cblr-2926	774	93	for	for	SCONJ
cblr-2926	774	94	congress	congress	PROPN
cblr-2926	774	95	to	to	PART
cblr-2926	774	96	enact	enact	VERB
cblr-2926	774	97	the	the	DET
cblr-2926	774	98	pact	pact	NOUN
cblr-2926	774	99	act	act	NOUN
cblr-2926	774	100	or	or	CCONJ
cblr-2926	774	101	to	to	PART
cblr-2926	774	102	expand	expand	VERB
cblr-2926	774	103	the	the	DET
cblr-2926	774	104	jenkins	jenkins	PROPN
cblr-2926	774	105	act	act	VERB
cblr-2926	774	106	to	to	PART
cblr-2926	774	107	give	give	VERB
cblr-2926	774	108	cities	city	NOUN
cblr-2926	774	109	and	and	CCONJ
cblr-2926	774	110	states	state	VERB
cblr-2926	774	111	more	more	ADJ
cblr-2926	774	112	tools	tool	NOUN
cblr-2926	774	113	to	to	PART
cblr-2926	774	114	enforce	enforce	VERB
cblr-2926	774	115	tax	tax	NOUN
cblr-2926	774	116	obligations	obligation	NOUN
cblr-2926	774	117	against	against	ADP
cblr-2926	774	118	tobacco	tobacco	NOUN
cblr-2926	774	119	companies	company	NOUN
cblr-2926	774	120	.	.	PUNCT
cblr-2926	774	121	"	"	PUNCT
cblr-2926	774	122	)	)	PUNCT
cblr-2926	774	123	.	.	PUNCT
cblr-2926	774	124	"	"	PUNCT
cblr-2926	775	1	such	such	DET
cblr-2926	775	2	a	a	DET
cblr-2926	775	3	provision	provision	NOUN
cblr-2926	775	4	would	would	AUX
cblr-2926	775	5	be	be	AUX
cblr-2926	775	6	included	include	VERB
cblr-2926	775	7	in	in	ADP
cblr-2926	775	8	the	the	DET
cblr-2926	775	9	prevent	prevent	NOUN
cblr-2926	775	10	all	all	DET
cblr-2926	775	11	cigarette	cigarette	NOUN
cblr-2926	775	12	trafficking	trafficking	NOUN
cblr-2926	775	13	act	act	NOUN
cblr-2926	775	14	of	of	ADP
cblr-2926	775	15	2009	2009	NUM
cblr-2926	775	16	(	(	PUNCT
cblr-2926	775	17	"	"	PUNCT
cblr-2926	775	18	pact	pact	NOUN
cblr-2926	775	19	act	act	NOUN
cblr-2926	775	20	"	"	PUNCT
cblr-2926	775	21	)	)	PUNCT
cblr-2926	775	22	,	,	PUNCT
cblr-2926	775	23	h.r	h.r	PROPN
cblr-2926	775	24	.	.	PROPN
cblr-2926	775	25	1676	1676	NUM
cblr-2926	775	26	,	,	PUNCT
cblr-2926	775	27	111th	111th	ADJ
cblr-2926	775	28	cong	cong	NOUN
cblr-2926	775	29	.	.	PUNCT
cblr-2926	776	1	§	§	PROPN
cblr-2926	776	2	3(a	3(a	NUM
cblr-2926	776	3	)	)	PUNCT
cblr-2926	776	4	(	(	PUNCT
cblr-2926	776	5	as	as	SCONJ
cblr-2926	776	6	referred	refer	VERB
cblr-2926	776	7	to	to	ADP
cblr-2926	776	8	senate	senate	PROPN
cblr-2926	776	9	,	,	PUNCT
cblr-2926	776	10	june	june	PROPN
cblr-2926	776	11	1	1	NUM
cblr-2926	776	12	,	,	PUNCT
cblr-2926	776	13	2009	2009	NUM
cblr-2926	776	14	)	)	PUNCT
cblr-2926	776	15	.	.	PUNCT
cblr-2926	777	1	preventing	prevent	VERB
cblr-2926	777	2	the	the	DET
cblr-2926	777	3	postal	postal	ADJ
cblr-2926	777	4	service	service	NOUN
cblr-2926	777	5	from	from	ADP
cblr-2926	777	6	shipping	ship	VERB
cblr-2926	777	7	cigarettes	cigarette	NOUN
cblr-2926	777	8	would	would	AUX
cblr-2926	777	9	make	make	VERB
cblr-2926	777	10	it	it	PRON
cblr-2926	777	11	practically	practically	ADV
cblr-2926	777	12	impossible	impossible	ADJ
cblr-2926	777	13	to	to	PART
cblr-2926	777	14	make	make	VERB
cblr-2926	777	15	largescale	largescale	ADJ
cblr-2926	777	16	internet	internet	NOUN
cblr-2926	777	17	sales	sale	NOUN
cblr-2926	777	18	into	into	ADP
cblr-2926	777	19	states	state	NOUN
cblr-2926	777	20	that	that	PRON
cblr-2926	777	21	have	have	AUX
cblr-2926	777	22	reached	reach	VERB
cblr-2926	777	23	agreement	agreement	NOUN
cblr-2926	777	24	with	with	ADP
cblr-2926	777	25	private	private	ADJ
cblr-2926	777	26	carriers	carrier	NOUN
cblr-2926	777	27	to	to	PART
cblr-2926	777	28	not	not	PART
cblr-2926	777	29	ship	ship	VERB
cblr-2926	777	30	tobacco	tobacco	NOUN
cblr-2926	777	31	products	product	NOUN
cblr-2926	777	32	.	.	PUNCT
cblr-2926	777	33	"	"	PUNCT
cblr-2926	778	1	in	in	ADP
cblr-2926	778	2	this	this	DET
cblr-2926	778	3	manner	manner	NOUN
cblr-2926	778	4	local	local	ADJ
cblr-2926	778	5	governments	government	NOUN
cblr-2926	778	6	could	could	AUX
cblr-2926	778	7	have	have	VERB
cblr-2926	778	8	a	a	DET
cblr-2926	778	9	right	right	NOUN
cblr-2926	778	10	of	of	ADP
cblr-2926	778	11	access	access	NOUN
cblr-2926	778	12	to	to	ADP
cblr-2926	778	13	the	the	DET
cblr-2926	778	14	reports	report	NOUN
cblr-2926	778	15	,	,	PUNCT
cblr-2926	778	16	instead	instead	ADV
cblr-2926	778	17	of	of	ADP
cblr-2926	778	18	having	have	VERB
cblr-2926	778	19	to	to	PART
cblr-2926	778	20	negotiate	negotiate	VERB
cblr-2926	778	21	with	with	ADP
cblr-2926	778	22	their	their	PRON
cblr-2926	778	23	state	state	NOUN
cblr-2926	778	24	governments	government	NOUN
cblr-2926	778	25	.	.	PUNCT
cblr-2926	779	1	no	no	INTJ
cblr-2926	779	2	.	.	PUNCT
cblr-2926	780	1	2:529	2:529	NUM
cblr-2926	780	2	]	]	PUNCT
cblr-2926	780	3	571	571	NUM
cblr-2926	780	4	statutory	statutory	ADJ
cblr-2926	780	5	change	change	NOUN
cblr-2926	780	6	could	could	AUX
cblr-2926	780	7	provide	provide	VERB
cblr-2926	780	8	a	a	DET
cblr-2926	780	9	clear	clear	ADJ
cblr-2926	780	10	civil	civil	ADJ
cblr-2926	780	11	cause	cause	NOUN
cblr-2926	780	12	of	of	ADP
cblr-2926	780	13	action	action	NOUN
cblr-2926	780	14	for	for	SCONJ
cblr-2926	780	15	states	state	NOUN
cblr-2926	780	16	to	to	PART
cblr-2926	780	17	use	use	VERB
cblr-2926	780	18	against	against	ADP
cblr-2926	780	19	internet	internet	NOUN
cblr-2926	780	20	retailers	retailer	NOUN
cblr-2926	780	21	that	that	PRON
cblr-2926	780	22	do	do	AUX
cblr-2926	780	23	not	not	PART
cblr-2926	780	24	file	file	VERB
cblr-2926	780	25	jenkins	jenkins	PROPN
cblr-2926	780	26	act	act	PROPN
cblr-2926	780	27	reports	report	VERB
cblr-2926	780	28	.	.	PUNCT
cblr-2926	781	1	'8	'8	PROPN
cblr-2926	781	2	6	6	NUM
cblr-2926	781	3	however	however	ADV
cblr-2926	781	4	,	,	PUNCT
cblr-2926	781	5	states	state	NOUN
cblr-2926	781	6	can	can	AUX
cblr-2926	781	7	already	already	ADV
cblr-2926	781	8	bring	bring	VERB
cblr-2926	781	9	civil	civil	ADJ
cblr-2926	781	10	actions	action	NOUN
cblr-2926	781	11	under	under	ADP
cblr-2926	781	12	the	the	DET
cblr-2926	781	13	ccta	ccta	NOUN
cblr-2926	781	14	and	and	CCONJ
cblr-2926	781	15	possibly	possibly	ADV
cblr-2926	781	16	even	even	ADV
cblr-2926	781	17	under	under	ADP
cblr-2926	781	18	the	the	DET
cblr-2926	781	19	jenkins	jenkins	PROPN
cblr-2926	781	20	act	act	PROPN
cblr-2926	781	21	;	;	PUNCT
cblr-2926	781	22	as	as	ADP
cblr-2926	781	23	such	such	ADJ
cblr-2926	781	24	,	,	PUNCT
cblr-2926	781	25	empowering	empower	VERB
cblr-2926	781	26	a	a	DET
cblr-2926	781	27	state	state	NOUN
cblr-2926	781	28	to	to	PART
cblr-2926	781	29	bring	bring	VERB
cblr-2926	781	30	a	a	DET
cblr-2926	781	31	civil	civil	ADJ
cblr-2926	781	32	action	action	NOUN
cblr-2926	781	33	to	to	PART
cblr-2926	781	34	enjoin	enjoin	VERB
cblr-2926	781	35	behavior	behavior	NOUN
cblr-2926	781	36	that	that	PRON
cblr-2926	781	37	is	be	AUX
cblr-2926	781	38	already	already	ADV
cblr-2926	781	39	chargeable	chargeable	ADJ
cblr-2926	781	40	as	as	SCONJ
cblr-2926	781	41	a	a	DET
cblr-2926	781	42	federal	federal	ADJ
cblr-2926	781	43	felony	felony	NOUN
cblr-2926	781	44	is	be	AUX
cblr-2926	781	45	not	not	PART
cblr-2926	781	46	likely	likely	ADJ
cblr-2926	781	47	to	to	PART
cblr-2926	781	48	increase	increase	VERB
cblr-2926	781	49	deterrence	deterrence	NOUN
cblr-2926	781	50	.	.	PUNCT
cblr-2926	782	1	"	"	PUNCT
cblr-2926	782	2	'	'	PUNCT
cblr-2926	782	3	individual	individual	ADJ
cblr-2926	782	4	civil	civil	ADJ
cblr-2926	782	5	actions	action	NOUN
cblr-2926	782	6	are	be	AUX
cblr-2926	782	7	also	also	ADV
cblr-2926	782	8	quite	quite	ADV
cblr-2926	782	9	limited	limited	ADJ
cblr-2926	782	10	as	as	ADP
cblr-2926	782	11	a	a	DET
cblr-2926	782	12	tool	tool	NOUN
cblr-2926	782	13	.	.	PUNCT
cblr-2926	783	1	individual	individual	ADJ
cblr-2926	783	2	civil	civil	ADJ
cblr-2926	783	3	suits	suit	NOUN
cblr-2926	783	4	against	against	ADP
cblr-2926	783	5	internet	internet	NOUN
cblr-2926	783	6	retailers	retailer	NOUN
cblr-2926	783	7	may	may	AUX
cblr-2926	783	8	change	change	VERB
cblr-2926	783	9	the	the	DET
cblr-2926	783	10	way	way	NOUN
cblr-2926	783	11	retailers	retailer	NOUN
cblr-2926	783	12	do	do	VERB
cblr-2926	783	13	business	business	NOUN
cblr-2926	783	14	but	but	CCONJ
cblr-2926	783	15	will	will	AUX
cblr-2926	783	16	probably	probably	ADV
cblr-2926	783	17	not	not	PART
cblr-2926	783	18	actually	actually	ADV
cblr-2926	783	19	shut	shut	VERB
cblr-2926	783	20	them	they	PRON
cblr-2926	783	21	down	down	ADP
cblr-2926	783	22	.	.	PUNCT
cblr-2926	784	1	since	since	SCONJ
cblr-2926	784	2	the	the	DET
cblr-2926	784	3	costs	cost	NOUN
cblr-2926	784	4	of	of	ADP
cblr-2926	784	5	shutting	shut	VERB
cblr-2926	784	6	down	down	ADP
cblr-2926	784	7	a	a	DET
cblr-2926	784	8	website	website	NOUN
cblr-2926	784	9	and	and	CCONJ
cblr-2926	784	10	starting	start	VERB
cblr-2926	784	11	up	up	ADP
cblr-2926	784	12	a	a	DET
cblr-2926	784	13	new	new	ADJ
cblr-2926	784	14	one	one	NOUN
cblr-2926	784	15	are	be	AUX
cblr-2926	784	16	sufficiently	sufficiently	ADV
cblr-2926	784	17	low	low	ADJ
cblr-2926	784	18	in	in	ADP
cblr-2926	784	19	relation	relation	NOUN
cblr-2926	784	20	to	to	ADP
cblr-2926	784	21	the	the	DET
cblr-2926	784	22	potential	potential	ADJ
cblr-2926	784	23	profits	profit	NOUN
cblr-2926	784	24	,	,	PUNCT
cblr-2926	784	25	suing	sue	VERB
cblr-2926	784	26	each	each	DET
cblr-2926	784	27	retailer	retailer	NOUN
cblr-2926	784	28	individually	individually	ADV
cblr-2926	784	29	is	be	AUX
cblr-2926	784	30	not	not	PART
cblr-2926	784	31	likely	likely	ADJ
cblr-2926	784	32	to	to	PART
cblr-2926	784	33	solve	solve	VERB
cblr-2926	784	34	the	the	DET
cblr-2926	784	35	problem	problem	NOUN
cblr-2926	784	36	,	,	PUNCT
cblr-2926	784	37	even	even	ADV
cblr-2926	784	38	with	with	ADP
cblr-2926	784	39	effective	effective	ADJ
cblr-2926	784	40	civil	civil	ADJ
cblr-2926	784	41	causes	cause	NOUN
cblr-2926	784	42	of	of	ADP
cblr-2926	784	43	action	action	NOUN
cblr-2926	784	44	.	.	PUNCT
cblr-2926	785	1	"8	"8	ADJ
cblr-2926	785	2	such	such	DET
cblr-2926	785	3	an	an	DET
cblr-2926	785	4	approach	approach	NOUN
cblr-2926	785	5	would	would	AUX
cblr-2926	785	6	also	also	ADV
cblr-2926	785	7	lessen	lessen	VERB
cblr-2926	785	8	the	the	DET
cblr-2926	785	9	difficulty	difficulty	NOUN
cblr-2926	785	10	a	a	DET
cblr-2926	785	11	state	state	NOUN
cblr-2926	785	12	faces	face	VERB
cblr-2926	785	13	when	when	SCONJ
cblr-2926	785	14	it	it	PRON
cblr-2926	785	15	can	can	AUX
cblr-2926	785	16	not	not	PART
cblr-2926	785	17	determine	determine	VERB
cblr-2926	785	18	if	if	SCONJ
cblr-2926	785	19	a	a	DET
cblr-2926	785	20	manufacturer	manufacturer	NOUN
cblr-2926	785	21	is	be	AUX
cblr-2926	785	22	not	not	PART
cblr-2926	785	23	filing	file	VERB
cblr-2926	785	24	jenkins	jenkins	PROPN
cblr-2926	785	25	act	act	PROPN
cblr-2926	785	26	reports	report	NOUN
cblr-2926	785	27	in	in	ADP
cblr-2926	785	28	general	general	ADJ
cblr-2926	785	29	or	or	CCONJ
cblr-2926	785	30	just	just	ADV
cblr-2926	785	31	did	do	AUX
cblr-2926	785	32	not	not	PART
cblr-2926	785	33	have	have	VERB
cblr-2926	785	34	any	any	DET
cblr-2926	785	35	sales	sale	NOUN
cblr-2926	785	36	in	in	ADP
cblr-2926	785	37	that	that	DET
cblr-2926	785	38	specific	specific	ADJ
cblr-2926	785	39	state	state	NOUN
cblr-2926	785	40	,	,	PUNCT
cblr-2926	785	41	since	since	SCONJ
cblr-2926	785	42	the	the	DET
cblr-2926	785	43	state	state	NOUN
cblr-2926	785	44	could	could	AUX
cblr-2926	785	45	look	look	VERB
cblr-2926	785	46	in	in	ADP
cblr-2926	785	47	the	the	DET
cblr-2926	785	48	federal	federal	ADJ
cblr-2926	785	49	data	datum	NOUN
cblr-2926	785	50	to	to	PART
cblr-2926	785	51	see	see	VERB
cblr-2926	785	52	whether	whether	SCONJ
cblr-2926	785	53	reports	report	NOUN
cblr-2926	785	54	were	be	AUX
cblr-2926	785	55	filed	file	VERB
cblr-2926	785	56	for	for	ADP
cblr-2926	785	57	other	other	ADJ
cblr-2926	785	58	states	state	NOUN
cblr-2926	785	59	.	.	PUNCT
cblr-2926	786	1	of	of	ADP
cblr-2926	786	2	course	course	NOUN
cblr-2926	786	3	,	,	PUNCT
cblr-2926	786	4	a	a	DET
cblr-2926	786	5	retailer	retailer	NOUN
cblr-2926	786	6	might	might	AUX
cblr-2926	786	7	omit	omit	VERB
cblr-2926	786	8	filing	file	VERB
cblr-2926	786	9	jenkins	jenkins	PROPN
cblr-2926	786	10	act	act	PROPN
cblr-2926	786	11	reports	report	NOUN
cblr-2926	786	12	in	in	ADP
cblr-2926	786	13	some	some	DET
cblr-2926	786	14	states	state	NOUN
cblr-2926	786	15	and	and	CCONJ
cblr-2926	786	16	not	not	PART
cblr-2926	786	17	others	other	NOUN
cblr-2926	786	18	,	,	PUNCT
cblr-2926	786	19	particularly	particularly	ADV
cblr-2926	786	20	if	if	SCONJ
cblr-2926	786	21	states	state	NOUN
cblr-2926	786	22	are	be	AUX
cblr-2926	786	23	heterogeneous	heterogeneous	ADJ
cblr-2926	786	24	in	in	ADP
cblr-2926	786	25	the	the	DET
cblr-2926	786	26	extent	extent	NOUN
cblr-2926	786	27	to	to	PART
cblr-2926	786	28	which	which	PRON
cblr-2926	786	29	they	they	PRON
cblr-2926	786	30	follow	follow	VERB
cblr-2926	786	31	up	up	ADP
cblr-2926	786	32	on	on	ADP
cblr-2926	786	33	jenkins	jenkins	PROPN
cblr-2926	786	34	act	act	PROPN
cblr-2926	786	35	reports	report	NOUN
cblr-2926	786	36	with	with	ADP
cblr-2926	786	37	customers	customer	NOUN
cblr-2926	786	38	.	.	PUNCT
cblr-2926	787	1	1	1	NUM
cblr-2926	787	2	"	"	PUNCT
cblr-2926	787	3	see	see	AUX
cblr-2926	787	4	prevent	prevent	VERB
cblr-2926	787	5	all	all	DET
cblr-2926	787	6	cigarette	cigarette	NOUN
cblr-2926	787	7	trafficking	trafficking	NOUN
cblr-2926	787	8	act	act	NOUN
cblr-2926	787	9	of	of	ADP
cblr-2926	787	10	2009	2009	NUM
cblr-2926	787	11	(	(	PUNCT
cblr-2926	787	12	"	"	PUNCT
cblr-2926	787	13	pact	pact	NOUN
cblr-2926	787	14	act	act	NOUN
cblr-2926	787	15	"	"	PUNCT
cblr-2926	787	16	)	)	PUNCT
cblr-2926	787	17	,	,	PUNCT
cblr-2926	787	18	h.r	h.r	PROPN
cblr-2926	787	19	.	.	PROPN
cblr-2926	787	20	1676	1676	NUM
cblr-2926	787	21	,	,	PUNCT
cblr-2926	787	22	111th	111th	ADJ
cblr-2926	787	23	cong	cong	NOUN
cblr-2926	787	24	.	.	PUNCT
cblr-2926	788	1	§	§	PROPN
cblr-2926	788	2	4(c)(1)(a	4(c)(1)(a	PROPN
cblr-2926	788	3	)	)	PUNCT
cblr-2926	788	4	(	(	PUNCT
cblr-2926	788	5	as	as	SCONJ
cblr-2926	788	6	referred	refer	VERB
cblr-2926	788	7	to	to	ADP
cblr-2926	788	8	senate	senate	PROPN
cblr-2926	788	9	,	,	PUNCT
cblr-2926	788	10	june	june	PROPN
cblr-2926	788	11	1	1	NUM
cblr-2926	788	12	,	,	PUNCT
cblr-2926	788	13	2009	2009	NUM
cblr-2926	788	14	)	)	PUNCT
cblr-2926	788	15	.	.	PUNCT
cblr-2926	789	1	note	note	VERB
cblr-2926	789	2	that	that	SCONJ
cblr-2926	789	3	the	the	DET
cblr-2926	789	4	proposed	propose	VERB
cblr-2926	789	5	act	act	NOUN
cblr-2926	789	6	would	would	AUX
cblr-2926	789	7	not	not	PART
cblr-2926	789	8	abrogate	abrogate	VERB
cblr-2926	789	9	the	the	DET
cblr-2926	789	10	sovereign	sovereign	ADJ
cblr-2926	789	11	immunity	immunity	NOUN
cblr-2926	789	12	of	of	ADP
cblr-2926	789	13	tribes	tribe	NOUN
cblr-2926	789	14	.	.	PUNCT
cblr-2926	790	1	see	see	VERB
cblr-2926	790	2	i	i	PRON
cblr-2926	790	3	d.	d.	PROPN
cblr-2926	790	4	at	at	ADP
cblr-2926	790	5	§	§	PROPN
cblr-2926	790	6	4(c)(1)(b	4(c)(1)(b	PROPN
cblr-2926	790	7	)	)	PUNCT
cblr-2926	790	8	.	.	PUNCT
cblr-2926	791	1	i	i	PRON
cblr-2926	791	2	'	'	PART
cblr-2926	791	3	cf	cf	VERB
cblr-2926	791	4	oig	oig	PROPN
cblr-2926	791	5	report	report	NOUN
cblr-2926	791	6	,	,	PUNCT
cblr-2926	791	7	supra	supra	PROPN
cblr-2926	791	8	note	note	NOUN
cblr-2926	791	9	2	2	NUM
cblr-2926	791	10	,	,	PUNCT
cblr-2926	791	11	at	at	ADP
cblr-2926	791	12	16	16	NUM
cblr-2926	791	13	(	(	PUNCT
cblr-2926	791	14	describing	describe	VERB
cblr-2926	791	15	how	how	SCONJ
cblr-2926	791	16	even	even	ADV
cblr-2926	791	17	existing	exist	VERB
cblr-2926	791	18	ccta	ccta	ADJ
cblr-2926	791	19	criminal	criminal	ADJ
cblr-2926	791	20	penalties	penalty	NOUN
cblr-2926	791	21	are	be	AUX
cblr-2926	791	22	not	not	PART
cblr-2926	791	23	sufficient	sufficient	ADJ
cblr-2926	791	24	to	to	PART
cblr-2926	791	25	fully	fully	ADV
cblr-2926	791	26	deter	deter	VERB
cblr-2926	791	27	smuggling	smuggling	NOUN
cblr-2926	791	28	)	)	PUNCT
cblr-2926	791	29	.	.	PUNCT
cblr-2926	792	1	but	but	CCONJ
cblr-2926	792	2	note	note	VERB
cblr-2926	792	3	that	that	SCONJ
cblr-2926	792	4	such	such	ADJ
cblr-2926	792	5	legislation	legislation	NOUN
cblr-2926	792	6	would	would	AUX
cblr-2926	792	7	be	be	AUX
cblr-2926	792	8	needed	need	VERB
cblr-2926	792	9	to	to	PART
cblr-2926	792	10	allow	allow	VERB
cblr-2926	792	11	localities	locality	NOUN
cblr-2926	792	12	to	to	PART
cblr-2926	792	13	bring	bring	VERB
cblr-2926	792	14	suits	suit	NOUN
cblr-2926	792	15	under	under	ADP
cblr-2926	792	16	the	the	DET
cblr-2926	792	17	jenkins	jenkins	PROPN
cblr-2926	792	18	act	act	PROPN
cblr-2926	792	19	,	,	PUNCT
cblr-2926	792	20	as	as	SCONJ
cblr-2926	792	21	they	they	PRON
cblr-2926	792	22	are	be	AUX
cblr-2926	792	23	not	not	PART
cblr-2926	792	24	currently	currently	ADV
cblr-2926	792	25	a	a	DET
cblr-2926	792	26	part	part	NOUN
cblr-2926	792	27	of	of	ADP
cblr-2926	792	28	the	the	DET
cblr-2926	792	29	class	class	NOUN
cblr-2926	792	30	for	for	ADP
cblr-2926	792	31	whose	whose	DET
cblr-2926	792	32	benefit	benefit	NOUN
cblr-2926	792	33	the	the	DET
cblr-2926	792	34	statute	statute	NOUN
cblr-2926	792	35	was	be	AUX
cblr-2926	792	36	enacted	enact	VERB
cblr-2926	792	37	.	.	PUNCT
cblr-2926	793	1	localities	locality	NOUN
cblr-2926	793	2	are	be	AUX
cblr-2926	793	3	covered	cover	VERB
cblr-2926	793	4	by	by	ADP
cblr-2926	793	5	the	the	DET
cblr-2926	793	6	ccta	ccta	PROPN
cblr-2926	793	7	.	.	PUNCT
cblr-2926	794	1	see	see	VERB
cblr-2926	794	2	stohr	stohr	NOUN
cblr-2926	794	3	,	,	PUNCT
cblr-2926	794	4	supra	supra	NOUN
cblr-2926	794	5	note	note	NOUN
cblr-2926	794	6	75	75	NUM
cblr-2926	794	7	.	.	PUNCT
cblr-2926	795	1	'	'	NUM
cblr-2926	795	2	8	8	NUM
cblr-2926	795	3	see	see	VERB
cblr-2926	795	4	eric	eric	PROPN
cblr-2926	795	5	lindblom	lindblom	PROPN
cblr-2926	795	6	,	,	PUNCT
cblr-2926	795	7	campaign	campaign	NOUN
cblr-2926	795	8	for	for	ADP
cblr-2926	795	9	tobacco	tobacco	NOUN
cblr-2926	795	10	-	-	PUNCT
cblr-2926	795	11	free	free	ADJ
cblr-2926	795	12	kids	kid	NOUN
cblr-2926	795	13	,	,	PUNCT
cblr-2926	795	14	the	the	DET
cblr-2926	795	15	critical	critical	ADJ
cblr-2926	795	16	importance	importance	NOUN
cblr-2926	795	17	of	of	ADP
cblr-2926	795	18	a	a	DET
cblr-2926	795	19	delivery	delivery	NOUN
cblr-2926	795	20	-	-	PUNCT
cblr-2926	795	21	list	list	NOUN
cblr-2926	795	22	enforcement	enforcement	NOUN
cblr-2926	795	23	provision	provision	NOUN
cblr-2926	795	24	in	in	ADP
cblr-2926	795	25	state	state	NOUN
cblr-2926	795	26	internet	internet	NOUN
cblr-2926	795	27	tobacco	tobacco	NOUN
cblr-2926	795	28	sales	sale	NOUN
cblr-2926	795	29	legislation	legislation	NOUN
cblr-2926	795	30	1	1	NUM
cblr-2926	795	31	(	(	PUNCT
cblr-2926	795	32	2005	2005	NUM
cblr-2926	795	33	)	)	PUNCT
cblr-2926	795	34	,	,	PUNCT
cblr-2926	795	35	http://www.tobac	http://www.tobac	PROPN
cblr-2926	795	36	cofreekids.org/research/factsheets/pdf/0259.pdf	cofreekids.org/research/factsheets/pdf/0259.pdf	NOUN
cblr-2926	795	37	(	(	PUNCT
cblr-2926	795	38	"	"	PUNCT
cblr-2926	795	39	[	[	X
cblr-2926	795	40	i]llegal	i]llegal	ADJ
cblr-2926	795	41	internet	internet	NOUN
cblr-2926	795	42	sellers	seller	NOUN
cblr-2926	795	43	faced	face	VERB
cblr-2926	795	44	with	with	ADP
cblr-2926	795	45	enforcement	enforcement	NOUN
cblr-2926	795	46	lawsuits	lawsuit	NOUN
cblr-2926	795	47	could	could	AUX
cblr-2926	795	48	easily	easily	ADV
cblr-2926	795	49	close	close	VERB
cblr-2926	795	50	up	up	ADP
cblr-2926	795	51	shop	shop	NOUN
cblr-2926	795	52	and	and	CCONJ
cblr-2926	795	53	quickly	quickly	ADV
cblr-2926	795	54	reappear	reappear	VERB
cblr-2926	795	55	with	with	ADP
cblr-2926	795	56	another	another	DET
cblr-2926	795	57	name	name	NOUN
cblr-2926	795	58	and	and	CCONJ
cblr-2926	795	59	website	website	NOUN
cblr-2926	795	60	address	address	NOUN
cblr-2926	795	61	.	.	PUNCT
cblr-2926	796	1	it	it	PRON
cblr-2926	796	2	is	be	AUX
cblr-2926	796	3	also	also	ADV
cblr-2926	796	4	often	often	ADV
cblr-2926	796	5	extremely	extremely	ADV
cblr-2926	796	6	difficult	difficult	ADJ
cblr-2926	796	7	(	(	PUNCT
cblr-2926	796	8	and	and	CCONJ
cblr-2926	796	9	expensive	expensive	ADJ
cblr-2926	796	10	)	)	PUNCT
cblr-2926	796	11	for	for	SCONJ
cblr-2926	796	12	state	state	NOUN
cblr-2926	796	13	enforcement	enforcement	NOUN
cblr-2926	796	14	officials	official	NOUN
cblr-2926	796	15	to	to	PART
cblr-2926	796	16	reach	reach	VERB
cblr-2926	796	17	illegal	illegal	ADJ
cblr-2926	796	18	internet	internet	NOUN
cblr-2926	796	19	sellers	seller	NOUN
cblr-2926	796	20	based	base	VERB
cblr-2926	796	21	overseas	overseas	ADV
cblr-2926	796	22	,	,	PUNCT
cblr-2926	796	23	in	in	ADP
cblr-2926	796	24	distant	distant	ADJ
cblr-2926	796	25	states	state	NOUN
cblr-2926	796	26	,	,	PUNCT
cblr-2926	796	27	or	or	CCONJ
cblr-2926	796	28	in	in	ADP
cblr-2926	796	29	other	other	ADJ
cblr-2926	796	30	protected	protect	VERB
cblr-2926	796	31	jurisdictions	jurisdiction	NOUN
cblr-2926	796	32	.	.	PUNCT
cblr-2926	797	1	"	"	PUNCT
cblr-2926	797	2	)	)	PUNCT
cblr-2926	797	3	.	.	PUNCT
cblr-2926	798	1	col	col	PROPN
cblr-2926	798	2	umbia	umbia	PROPN
cblr-2926	798	3	b	b	PROPN
cblr-2926	798	4	usiness	usiness	PROPN
cblr-2926	798	5	la	la	PROPN
cblr-2926	798	6	w	w	PROPN
cblr-2926	798	7	re	re	PROPN
cblr-2926	798	8	vie	vie	PROPN
cblr-2926	798	9	w	w	PROPN
cblr-2926	799	1	[	[	X
cblr-2926	799	2	vol	vol	NOUN
cblr-2926	799	3	.	.	PUNCT
cblr-2926	799	4	2010572	2010572	NUM
cblr-2926	799	5	b.	b.	NOUN
cblr-2926	799	6	state	state	NOUN
cblr-2926	799	7	resources	resource	NOUN
cblr-2926	799	8	1	1	NUM
cblr-2926	799	9	.	.	PUNCT
cblr-2926	799	10	internet	internet	NOUN
cblr-2926	799	11	evasion	evasion	NOUN
cblr-2926	799	12	even	even	ADV
cblr-2926	799	13	to	to	ADP
cblr-2926	799	14	the	the	DET
cblr-2926	799	15	extent	extent	NOUN
cblr-2926	799	16	legal	legal	ADJ
cblr-2926	799	17	techniques	technique	NOUN
cblr-2926	799	18	are	be	AUX
cblr-2926	799	19	effective	effective	ADJ
cblr-2926	799	20	at	at	ADP
cblr-2926	799	21	causing	cause	VERB
cblr-2926	799	22	jenkins	jenkin	NOUN
cblr-2926	799	23	act	act	VERB
cblr-2926	799	24	compliance	compliance	NOUN
cblr-2926	799	25	,	,	PUNCT
cblr-2926	799	26	forcing	force	VERB
cblr-2926	799	27	retailers	retailer	NOUN
cblr-2926	799	28	to	to	PART
cblr-2926	799	29	file	file	VERB
cblr-2926	799	30	reports	report	NOUN
cblr-2926	799	31	can	can	AUX
cblr-2926	799	32	only	only	ADV
cblr-2926	799	33	accomplish	accomplish	VERB
cblr-2926	799	34	so	so	ADV
cblr-2926	799	35	much	much	ADJ
cblr-2926	799	36	.	.	PUNCT
cblr-2926	800	1	states	state	NOUN
cblr-2926	800	2	must	must	AUX
cblr-2926	800	3	still	still	ADV
cblr-2926	800	4	track	track	VERB
cblr-2926	800	5	down	down	ADP
cblr-2926	800	6	customers	customer	NOUN
cblr-2926	800	7	and	and	CCONJ
cblr-2926	800	8	extract	extract	VERB
cblr-2926	800	9	taxes	taxis	NOUN
cblr-2926	800	10	from	from	ADP
cblr-2926	800	11	them	they	PRON
cblr-2926	800	12	.	.	PUNCT
cblr-2926	801	1	"'9	"'9	PUNCT
cblr-2926	801	2	moreover	moreover	ADV
cblr-2926	801	3	,	,	PUNCT
cblr-2926	801	4	states	state	NOUN
cblr-2926	801	5	have	have	AUX
cblr-2926	801	6	faced	face	VERB
cblr-2926	801	7	problems	problem	NOUN
cblr-2926	801	8	in	in	ADP
cblr-2926	801	9	convincing	convince	VERB
cblr-2926	801	10	customers	customer	NOUN
cblr-2926	801	11	to	to	PART
cblr-2926	801	12	pay	pay	VERB
cblr-2926	801	13	sales	sale	NOUN
cblr-2926	801	14	tax	tax	NOUN
cblr-2926	801	15	on	on	ADP
cblr-2926	801	16	internet	internet	NOUN
cblr-2926	801	17	sales	sale	NOUN
cblr-2926	801	18	that	that	PRON
cblr-2926	801	19	will	will	AUX
cblr-2926	801	20	remain	remain	VERB
cblr-2926	801	21	unaddressed	unaddresse	VERB
cblr-2926	801	22	.	.	PUNCT
cblr-2926	802	1	9	9	NUM
cblr-2926	802	2	0	0	NUM
cblr-2926	802	3	when	when	SCONJ
cblr-2926	802	4	internet	internet	NOUN
cblr-2926	802	5	sales	sale	NOUN
cblr-2926	802	6	are	be	AUX
cblr-2926	802	7	allowed	allow	VERB
cblr-2926	802	8	,	,	PUNCT
cblr-2926	802	9	the	the	DET
cblr-2926	802	10	collection	collection	NOUN
cblr-2926	802	11	of	of	ADP
cblr-2926	802	12	taxes	taxis	NOUN
cblr-2926	802	13	on	on	ADP
cblr-2926	802	14	those	those	DET
cblr-2926	802	15	sales	sale	NOUN
cblr-2926	802	16	is	be	AUX
cblr-2926	802	17	part	part	NOUN
cblr-2926	802	18	of	of	ADP
cblr-2926	802	19	a	a	DET
cblr-2926	802	20	larger	large	ADJ
cblr-2926	802	21	tax	tax	NOUN
cblr-2926	802	22	evasion	evasion	NOUN
cblr-2926	802	23	battle	battle	NOUN
cblr-2926	802	24	.	.	PUNCT
cblr-2926	803	1	"	"	PUNCT
cblr-2926	803	2	'	'	PUNCT
cblr-2926	803	3	some	some	DET
cblr-2926	803	4	states	state	NOUN
cblr-2926	803	5	have	have	AUX
cblr-2926	803	6	tried	try	VERB
cblr-2926	803	7	to	to	PART
cblr-2926	803	8	address	address	VERB
cblr-2926	803	9	the	the	DET
cblr-2926	803	10	problem	problem	NOUN
cblr-2926	803	11	by	by	ADP
cblr-2926	803	12	adopting	adopt	VERB
cblr-2926	803	13	aggressive	aggressive	ADJ
cblr-2926	803	14	legislation	legislation	NOUN
cblr-2926	803	15	imposing	impose	VERB
cblr-2926	803	16	tax	tax	NOUN
cblr-2926	803	17	obligations	obligation	NOUN
cblr-2926	803	18	on	on	ADP
cblr-2926	803	19	a	a	DET
cblr-2926	803	20	broader	broad	ADJ
cblr-2926	803	21	set	set	NOUN
cblr-2926	803	22	of	of	ADP
cblr-2926	803	23	internet	internet	NOUN
cblr-2926	803	24	retailers	retailer	NOUN
cblr-2926	803	25	,	,	PUNCT
cblr-2926	803	26	while	while	SCONJ
cblr-2926	803	27	others	other	NOUN
cblr-2926	803	28	have	have	AUX
cblr-2926	803	29	focused	focus	VERB
cblr-2926	803	30	on	on	ADP
cblr-2926	803	31	trying	try	VERB
cblr-2926	803	32	to	to	PART
cblr-2926	803	33	encourage	encourage	VERB
cblr-2926	803	34	businesses	business	NOUN
cblr-2926	803	35	to	to	PART
cblr-2926	803	36	cooperate	cooperate	VERB
cblr-2926	803	37	with	with	ADP
cblr-2926	803	38	tax	tax	NOUN
cblr-2926	803	39	collection	collection	NOUN
cblr-2926	803	40	.	.	PUNCT
cblr-2926	803	41	'	'	PUNCT
cblr-2926	804	1	92	92	NUM
cblr-2926	804	2	as	as	SCONJ
cblr-2926	804	3	matters	matter	NOUN
cblr-2926	804	4	stand	stand	VERB
cblr-2926	804	5	,	,	PUNCT
cblr-2926	804	6	any	any	DET
cblr-2926	804	7	success	success	NOUN
cblr-2926	804	8	in	in	ADP
cblr-2926	804	9	forcing	force	VERB
cblr-2926	804	10	internet	internet	NOUN
cblr-2926	804	11	retailers	retailer	NOUN
cblr-2926	804	12	to	to	PART
cblr-2926	804	13	collect	collect	VERB
cblr-2926	804	14	use	use	NOUN
cblr-2926	804	15	taxes	taxis	NOUN
cblr-2926	804	16	would	would	AUX
cblr-2926	804	17	impose	impose	VERB
cblr-2926	804	18	a	a	DET
cblr-2926	804	19	significant	significant	ADJ
cblr-2926	804	20	technological	technological	ADJ
cblr-2926	804	21	burden	burden	NOUN
cblr-2926	804	22	,	,	PUNCT
cblr-2926	804	23	based	base	VERB
cblr-2926	804	24	on	on	ADP
cblr-2926	804	25	how	how	SCONJ
cblr-2926	804	26	many	many	ADJ
cblr-2926	804	27	taxing	taxing	ADJ
cblr-2926	804	28	jurisdictions	jurisdiction	NOUN
cblr-2926	804	29	there	there	ADV
cblr-2926	804	30	are.93	are.93	VERB
cblr-2926	804	31	an	an	DET
cblr-2926	804	32	effective	effective	ADJ
cblr-2926	804	33	federal	federal	ADJ
cblr-2926	804	34	solution	solution	NOUN
cblr-2926	804	35	to	to	ADP
cblr-2926	804	36	the	the	DET
cblr-2926	804	37	larger	large	ADJ
cblr-2926	804	38	problem	problem	NOUN
cblr-2926	804	39	of	of	ADP
cblr-2926	804	40	use	use	NOUN
cblr-2926	804	41	taxes	taxis	NOUN
cblr-2926	804	42	would	would	AUX
cblr-2926	804	43	of	of	ADP
cblr-2926	804	44	course	course	NOUN
cblr-2926	804	45	aid	aid	VERB
cblr-2926	804	46	the	the	DET
cblr-2926	804	47	states	state	NOUN
cblr-2926	804	48	in	in	ADP
cblr-2926	804	49	combating	combat	VERB
cblr-2926	804	50	internet	internet	NOUN
cblr-2926	804	51	evasion	evasion	NOUN
cblr-2926	804	52	,	,	PUNCT
cblr-2926	804	53	but	but	CCONJ
cblr-2926	804	54	is	be	AUX
cblr-2926	804	55	not	not	PART
cblr-2926	804	56	imminently	imminently	ADV
cblr-2926	804	57	likely	likely	ADJ
cblr-2926	804	58	.	.	PUNCT
cblr-2926	805	1	94	94	NUM
cblr-2926	805	2	189	189	NUM
cblr-2926	805	3	see	see	VERB
cblr-2926	805	4	supra	supra	ADJ
cblr-2926	805	5	text	text	NOUN
cblr-2926	805	6	accompanying	accompanying	ADJ
cblr-2926	805	7	notes	note	NOUN
cblr-2926	805	8	71	71	NUM
cblr-2926	805	9	-	-	SYM
cblr-2926	805	10	72	72	NUM
cblr-2926	805	11	;	;	PUNCT
cblr-2926	805	12	lindblom	lindblom	NOUN
cblr-2926	805	13	,	,	PUNCT
cblr-2926	805	14	supra	supra	PROPN
cblr-2926	805	15	note	note	NOUN
cblr-2926	805	16	76	76	NUM
cblr-2926	805	17	,	,	PUNCT
cblr-2926	805	18	at	at	ADP
cblr-2926	805	19	3	3	NUM
cblr-2926	805	20	-	-	SYM
cblr-2926	805	21	4	4	NUM
cblr-2926	805	22	.	.	NOUN
cblr-2926	805	23	190	190	NUM
cblr-2926	805	24	although	although	SCONJ
cblr-2926	805	25	unlike	unlike	ADP
cblr-2926	805	26	with	with	ADP
cblr-2926	805	27	retail	retail	ADJ
cblr-2926	805	28	sales	sale	NOUN
cblr-2926	805	29	tax	tax	NOUN
cblr-2926	805	30	,	,	PUNCT
cblr-2926	805	31	states	state	NOUN
cblr-2926	805	32	would	would	AUX
cblr-2926	805	33	have	have	VERB
cblr-2926	805	34	a	a	DET
cblr-2926	805	35	list	list	NOUN
cblr-2926	805	36	of	of	ADP
cblr-2926	805	37	those	those	DET
cblr-2926	805	38	purchasing	purchase	VERB
cblr-2926	805	39	goods	good	NOUN
cblr-2926	805	40	.	.	PUNCT
cblr-2926	806	1	still	still	ADV
cblr-2926	806	2	,	,	PUNCT
cblr-2926	806	3	when	when	SCONJ
cblr-2926	806	4	those	those	DET
cblr-2926	806	5	individuals	individual	NOUN
cblr-2926	806	6	do	do	AUX
cblr-2926	806	7	not	not	PART
cblr-2926	806	8	pay	pay	VERB
cblr-2926	806	9	the	the	DET
cblr-2926	806	10	tax	tax	NOUN
cblr-2926	806	11	,	,	PUNCT
cblr-2926	806	12	states	state	NOUN
cblr-2926	806	13	do	do	AUX
cblr-2926	806	14	not	not	PART
cblr-2926	806	15	have	have	VERB
cblr-2926	806	16	powerful	powerful	ADJ
cblr-2926	806	17	evidence	evidence	NOUN
cblr-2926	806	18	that	that	SCONJ
cblr-2926	806	19	the	the	DET
cblr-2926	806	20	individual	individual	NOUN
cblr-2926	806	21	in	in	ADP
cblr-2926	806	22	fact	fact	NOUN
cblr-2926	806	23	bought	buy	VERB
cblr-2926	806	24	cigarettes	cigarette	NOUN
cblr-2926	806	25	,	,	PUNCT
cblr-2926	806	26	since	since	SCONJ
cblr-2926	806	27	the	the	DET
cblr-2926	806	28	jenkins	jenkins	PROPN
cblr-2926	806	29	act	act	PROPN
cblr-2926	806	30	reports	report	NOUN
cblr-2926	806	31	are	be	AUX
cblr-2926	806	32	not	not	PART
cblr-2926	806	33	conclusive	conclusive	ADJ
cblr-2926	806	34	proof	proof	NOUN
cblr-2926	806	35	.	.	PUNCT
cblr-2926	807	1	'	'	NUM
cblr-2926	807	2	91	91	NUM
cblr-2926	807	3	see	see	VERB
cblr-2926	807	4	sales	sale	NOUN
cblr-2926	807	5	tax	tax	NOUN
cblr-2926	807	6	fairness	fairness	NOUN
cblr-2926	807	7	simplification	simplification	NOUN
cblr-2926	807	8	act	act	PROPN
cblr-2926	807	9	,	,	PUNCT
cblr-2926	807	10	supra	supra	PROPN
cblr-2926	807	11	note	note	PROPN
cblr-2926	807	12	80	80	NUM
cblr-2926	807	13	.	.	PUNCT
cblr-2926	808	1	.9	.9	NUM
cblr-2926	808	2	.	.	PUNCT
cblr-2926	809	1	see	see	VERB
cblr-2926	809	2	john	john	PROPN
cblr-2926	809	3	buhl	buhl	PROPN
cblr-2926	809	4	,	,	PUNCT
cblr-2926	809	5	new	new	PROPN
cblr-2926	809	6	york	york	PROPN
cblr-2926	809	7	,	,	PUNCT
cblr-2926	809	8	california	california	PROPN
cblr-2926	809	9	nexus	nexus	PROPN
cblr-2926	809	10	rules	rule	VERB
cblr-2926	809	11	undermine	undermine	VERB
cblr-2926	809	12	streamlining	streamlining	NOUN
cblr-2926	809	13	,	,	PUNCT
cblr-2926	809	14	panelists	panelist	NOUN
cblr-2926	809	15	say	say	VERB
cblr-2926	809	16	,	,	PUNCT
cblr-2926	809	17	48	48	NUM
cblr-2926	809	18	state	state	NOUN
cblr-2926	809	19	tax	tax	NOUN
cblr-2926	809	20	notes	note	NOUN
cblr-2926	809	21	mag	mag	ADJ
cblr-2926	809	22	.	.	PUNCT
cblr-2926	810	1	345	345	NUM
cblr-2926	810	2	(	(	PUNCT
cblr-2926	810	3	2008	2008	NUM
cblr-2926	810	4	)	)	PUNCT
cblr-2926	810	5	(	(	PUNCT
cblr-2926	810	6	describing	describe	VERB
cblr-2926	810	7	new	new	PROPN
cblr-2926	810	8	york	york	PROPN
cblr-2926	810	9	and	and	CCONJ
cblr-2926	810	10	california	california	PROPN
cblr-2926	810	11	's	's	PART
cblr-2926	810	12	efforts	effort	NOUN
cblr-2926	810	13	to	to	PART
cblr-2926	810	14	overturn	overturn	VERB
cblr-2926	810	15	quill	quill	NOUN
cblr-2926	810	16	)	)	PUNCT
cblr-2926	810	17	;	;	PUNCT
cblr-2926	810	18	laura	laura	PROPN
cblr-2926	810	19	kennedy	kennedy	PROPN
cblr-2926	810	20	,	,	PUNCT
cblr-2926	810	21	other	other	ADJ
cblr-2926	810	22	states	state	NOUN
cblr-2926	810	23	may	may	AUX
cblr-2926	810	24	copy	copy	VERB
cblr-2926	810	25	new	new	PROPN
cblr-2926	810	26	york	york	PROPN
cblr-2926	810	27	's	's	PART
cblr-2926	810	28	amazon	amazon	NOUN
cblr-2926	810	29	tax	tax	NOUN
cblr-2926	810	30	law	law	NOUN
cblr-2926	810	31	,	,	PUNCT
cblr-2926	810	32	kiplinger	kiplinger	PROPN
cblr-2926	810	33	,	,	PUNCT
cblr-2926	810	34	may	may	AUX
cblr-2926	810	35	13	13	NUM
cblr-2926	810	36	,	,	PUNCT
cblr-2926	810	37	2008	2008	NUM
cblr-2926	810	38	,	,	PUNCT
cblr-2926	810	39	available	available	ADJ
cblr-2926	810	40	at	at	ADP
cblr-2926	810	41	http://www.kiplinger.comlbusiness	http://www.kiplinger.comlbusiness	ADJ
cblr-2926	810	42	resource	resource	NOUN
cblr-2926	810	43	/	/	SYM
cblr-2926	810	44	forecast	forecast	NOUN
cblr-2926	810	45	/	/	SYM
cblr-2926	810	46	archive	archive	NOUN
cblr-2926	810	47	/	/	SYM
cblr-2926	810	48	copying	copying	NOUN
cblr-2926	810	49	-	-	PUNCT
cblr-2926	810	50	newyorkamazonlaw_080513.html	newyorkamazonlaw_080513.html	NOUN
cblr-2926	810	51	.	.	PUNCT
cblr-2926	811	1	193	193	NUM
cblr-2926	811	2	see	see	VERB
cblr-2926	811	3	kennedy	kennedy	PROPN
cblr-2926	811	4	,	,	PUNCT
cblr-2926	811	5	supra	supra	PROPN
cblr-2926	811	6	note	note	PROPN
cblr-2926	811	7	192	192	NUM
cblr-2926	811	8	(	(	PUNCT
cblr-2926	811	9	"	"	PUNCT
cblr-2926	811	10	taxing	tax	VERB
cblr-2926	811	11	online	online	ADJ
cblr-2926	811	12	sales	sale	NOUN
cblr-2926	811	13	will	will	AUX
cblr-2926	811	14	require	require	VERB
cblr-2926	811	15	retailers	retailer	NOUN
cblr-2926	811	16	to	to	PART
cblr-2926	811	17	install	install	VERB
cblr-2926	811	18	complex	complex	ADJ
cblr-2926	811	19	collection	collection	NOUN
cblr-2926	811	20	systems	system	NOUN
cblr-2926	811	21	to	to	PART
cblr-2926	811	22	monitor	monitor	VERB
cblr-2926	811	23	the	the	DET
cblr-2926	811	24	more	more	ADJ
cblr-2926	811	25	than	than	ADP
cblr-2926	811	26	7,400	7,400	NUM
cblr-2926	811	27	tax	tax	NOUN
cblr-2926	811	28	jurisdictions	jurisdiction	NOUN
cblr-2926	811	29	nationwide	nationwide	ADV
cblr-2926	811	30	.	.	PUNCT
cblr-2926	811	31	"	"	PUNCT
cblr-2926	811	32	)	)	PUNCT
cblr-2926	811	33	.	.	PUNCT
cblr-2926	812	1	"	"	PUNCT
cblr-2926	812	2	'	'	PUNCT
cblr-2926	812	3	see	see	VERB
cblr-2926	812	4	,	,	PUNCT
cblr-2926	812	5	e.g.	e.g.	ADV
cblr-2926	812	6	,	,	PUNCT
cblr-2926	812	7	political	political	ADJ
cblr-2926	812	8	and	and	CCONJ
cblr-2926	812	9	economic	economic	ADJ
cblr-2926	812	10	climate	climate	NOUN
cblr-2926	812	11	improving	improve	VERB
cblr-2926	812	12	for	for	ADP
cblr-2926	812	13	streamlined	streamlined	ADJ
cblr-2926	812	14	sales	sale	NOUN
cblr-2926	812	15	tax	tax	NOUN
cblr-2926	812	16	project	project	NOUN
cblr-2926	812	17	,	,	PUNCT
cblr-2926	812	18	accounting	accounting	NOUN
cblr-2926	812	19	web	web	PROPN
cblr-2926	812	20	,	,	PUNCT
cblr-2926	812	21	june	june	PROPN
cblr-2926	812	22	18	18	NUM
cblr-2926	812	23	,	,	PUNCT
cblr-2926	812	24	2009	2009	NUM
cblr-2926	812	25	,	,	PUNCT
cblr-2926	812	26	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	812	27	hemi	hemi	PROPN
cblr-2926	812	28	groupno	groupno	PROPN
cblr-2926	812	29	.	.	PUNCT
cblr-2926	813	1	2:529	2:529	X
cblr-2926	813	2	]	]	PUNCT
cblr-2926	813	3	573	573	NUM
cblr-2926	813	4	states	state	NOUN
cblr-2926	813	5	could	could	AUX
cblr-2926	813	6	try	try	VERB
cblr-2926	813	7	to	to	PART
cblr-2926	813	8	address	address	VERB
cblr-2926	813	9	this	this	DET
cblr-2926	813	10	problem	problem	NOUN
cblr-2926	813	11	before	before	ADP
cblr-2926	813	12	a	a	DET
cblr-2926	813	13	federal	federal	ADJ
cblr-2926	813	14	solution	solution	NOUN
cblr-2926	813	15	by	by	ADP
cblr-2926	813	16	imposing	impose	VERB
cblr-2926	813	17	a	a	DET
cblr-2926	813	18	tax	tax	NOUN
cblr-2926	813	19	directly	directly	ADV
cblr-2926	813	20	on	on	ADP
cblr-2926	813	21	internet	internet	NOUN
cblr-2926	813	22	retailers	retailer	NOUN
cblr-2926	813	23	and	and	CCONJ
cblr-2926	813	24	then	then	ADV
cblr-2926	813	25	arguing	argue	VERB
cblr-2926	813	26	that	that	SCONJ
cblr-2926	813	27	courts	court	NOUN
cblr-2926	813	28	should	should	AUX
cblr-2926	813	29	restrain	restrain	VERB
cblr-2926	813	30	themselves	themselves	PRON
cblr-2926	813	31	in	in	ADP
cblr-2926	813	32	applying	apply	VERB
cblr-2926	813	33	quill	quill	NOUN
cblr-2926	813	34	and	and	CCONJ
cblr-2926	813	35	the	the	DET
cblr-2926	813	36	dormant	dormant	PROPN
cblr-2926	813	37	commerce	commerce	PROPN
cblr-2926	813	38	clause	clause	NOUN
cblr-2926	813	39	.	.	PUNCT
cblr-2926	814	1	such	such	DET
cblr-2926	814	2	an	an	DET
cblr-2926	814	3	approach	approach	NOUN
cblr-2926	814	4	,	,	PUNCT
cblr-2926	814	5	however	however	ADV
cblr-2926	814	6	,	,	PUNCT
cblr-2926	814	7	is	be	AUX
cblr-2926	814	8	speculative	speculative	ADJ
cblr-2926	814	9	,	,	PUNCT
cblr-2926	814	10	and	and	CCONJ
cblr-2926	814	11	courts	court	NOUN
cblr-2926	814	12	have	have	VERB
cblr-2926	814	13	yet	yet	ADV
cblr-2926	814	14	to	to	PART
cblr-2926	814	15	back	back	VERB
cblr-2926	814	16	away	away	ADV
cblr-2926	814	17	from	from	ADP
cblr-2926	814	18	quill	quill	NOUN
cblr-2926	814	19	.	.	PUNCT
cblr-2926	815	1	"	"	PUNCT
cblr-2926	815	2	'	'	PUNCT
cblr-2926	815	3	further	far	ADV
cblr-2926	815	4	,	,	PUNCT
cblr-2926	815	5	imposing	impose	VERB
cblr-2926	815	6	taxes	taxis	NOUN
cblr-2926	815	7	directly	directly	ADV
cblr-2926	815	8	on	on	ADP
cblr-2926	815	9	internet	internet	NOUN
cblr-2926	815	10	retailers	retailer	NOUN
cblr-2926	815	11	may	may	AUX
cblr-2926	815	12	not	not	PART
cblr-2926	815	13	accomplish	accomplish	VERB
cblr-2926	815	14	any	any	PRON
cblr-2926	815	15	more	more	ADV
cblr-2926	815	16	than	than	SCONJ
cblr-2926	815	17	could	could	AUX
cblr-2926	815	18	have	have	AUX
cblr-2926	815	19	been	be	AUX
cblr-2926	815	20	accomplished	accomplish	VERB
cblr-2926	815	21	through	through	ADP
cblr-2926	815	22	suits	suit	NOUN
cblr-2926	815	23	under	under	ADP
cblr-2926	815	24	the	the	DET
cblr-2926	815	25	ccta	ccta	ADJ
cblr-2926	815	26	or	or	CCONJ
cblr-2926	815	27	possibly	possibly	ADV
cblr-2926	815	28	jenkins	jenkins	PROPN
cblr-2926	815	29	act	act	PROPN
cblr-2926	815	30	.	.	PUNCT
cblr-2926	816	1	"	"	PUNCT
cblr-2926	816	2	'	'	PUNCT
cblr-2926	816	3	*	*	VERB
cblr-2926	816	4	in	in	ADP
cblr-2926	816	5	combating	combat	VERB
cblr-2926	816	6	internet	internet	NOUN
cblr-2926	816	7	evasion	evasion	NOUN
cblr-2926	816	8	,	,	PUNCT
cblr-2926	816	9	banning	ban	VERB
cblr-2926	816	10	direct	direct	ADV
cblr-2926	816	11	to	to	ADP
cblr-2926	816	12	consumer	consumer	NOUN
cblr-2926	816	13	mailing	mailing	NOUN
cblr-2926	816	14	sales	sale	NOUN
cblr-2926	816	15	,	,	PUNCT
cblr-2926	816	16	combined	combine	VERB
cblr-2926	816	17	with	with	ADP
cblr-2926	816	18	agreements	agreement	NOUN
cblr-2926	816	19	with	with	ADP
cblr-2926	816	20	private	private	ADJ
cblr-2926	816	21	carriers	carrier	NOUN
cblr-2926	816	22	,	,	PUNCT
cblr-2926	816	23	will	will	AUX
cblr-2926	816	24	be	be	AUX
cblr-2926	816	25	a	a	DET
cblr-2926	816	26	more	more	ADV
cblr-2926	816	27	effective	effective	ADJ
cblr-2926	816	28	approach	approach	NOUN
cblr-2926	816	29	than	than	ADP
cblr-2926	816	30	battling	battle	VERB
cblr-2926	816	31	over	over	ADP
cblr-2926	816	32	jenkins	jenkins	PROPN
cblr-2926	816	33	act	act	PROPN
cblr-2926	816	34	reports	report	NOUN
cblr-2926	816	35	,	,	PUNCT
cblr-2926	816	36	although	although	SCONJ
cblr-2926	816	37	a	a	DET
cblr-2926	816	38	ban	ban	NOUN
cblr-2926	816	39	on	on	ADP
cblr-2926	816	40	the	the	DET
cblr-2926	816	41	use	use	NOUN
cblr-2926	816	42	of	of	ADP
cblr-2926	816	43	the	the	DET
cblr-2926	816	44	u.s	u.s	PROPN
cblr-2926	816	45	.	.	PROPN
cblr-2926	816	46	postal	postal	ADJ
cblr-2926	816	47	service	service	NOUN
cblr-2926	816	48	for	for	ADP
cblr-2926	816	49	shipments	shipment	NOUN
cblr-2926	816	50	could	could	AUX
cblr-2926	816	51	help	help	VERB
cblr-2926	816	52	in	in	ADP
cblr-2926	816	53	this	this	DET
cblr-2926	816	54	area	area	NOUN
cblr-2926	816	55	.	.	PUNCT
cblr-2926	817	1	2	2	X
cblr-2926	817	2	.	.	X
cblr-2926	817	3	evasion	evasion	NOUN
cblr-2926	817	4	via	via	ADP
cblr-2926	817	5	smuggling	smuggle	VERB
cblr-2926	817	6	straightforward	straightforward	ADJ
cblr-2926	817	7	smuggling	smuggling	NOUN
cblr-2926	817	8	remains	remain	VERB
cblr-2926	817	9	a	a	DET
cblr-2926	817	10	significant	significant	ADJ
cblr-2926	817	11	source	source	NOUN
cblr-2926	817	12	of	of	ADP
cblr-2926	817	13	evasion	evasion	NOUN
cblr-2926	817	14	without	without	ADP
cblr-2926	817	15	an	an	DET
cblr-2926	817	16	easy	easy	ADJ
cblr-2926	817	17	legislative	legislative	ADJ
cblr-2926	817	18	fix	fix	NOUN
cblr-2926	817	19	.	.	PUNCT
cblr-2926	818	1	the	the	DET
cblr-2926	818	2	legal	legal	ADJ
cblr-2926	818	3	tools	tool	NOUN
cblr-2926	818	4	to	to	PART
cblr-2926	818	5	combat	combat	VERB
cblr-2926	818	6	outright	outright	ADJ
cblr-2926	818	7	smuggling	smuggling	NOUN
cblr-2926	818	8	already	already	ADV
cblr-2926	818	9	exist	exist	VERB
cblr-2926	818	10	.	.	PUNCT
cblr-2926	819	1	states	state	NOUN
cblr-2926	819	2	have	have	VERB
cblr-2926	819	3	their	their	PRON
cblr-2926	819	4	own	own	ADJ
cblr-2926	819	5	criminal	criminal	ADJ
cblr-2926	819	6	tax	tax	NOUN
cblr-2926	819	7	evasion	evasion	NOUN
cblr-2926	819	8	laws	law	NOUN
cblr-2926	819	9	and	and	CCONJ
cblr-2926	819	10	can	can	AUX
cblr-2926	819	11	refer	refer	VERB
cblr-2926	819	12	cases	case	NOUN
cblr-2926	819	13	to	to	ADP
cblr-2926	819	14	federal	federal	ADJ
cblr-2926	819	15	authorities	authority	NOUN
cblr-2926	819	16	when	when	SCONJ
cblr-2926	819	17	they	they	PRON
cblr-2926	819	18	face	face	VERB
cblr-2926	819	19	barriers	barrier	NOUN
cblr-2926	819	20	to	to	ADP
cblr-2926	819	21	establishing	establish	VERB
cblr-2926	819	22	jurisdiction	jurisdiction	NOUN
cblr-2926	819	23	.	.	PUNCT
cblr-2926	820	1	to	to	ADP
cblr-2926	820	2	the	the	DET
cblr-2926	820	3	extent	extent	NOUN
cblr-2926	820	4	federal	federal	ADJ
cblr-2926	820	5	law	law	NOUN
cblr-2926	820	6	enforcement	enforcement	NOUN
cblr-2926	820	7	officials	official	NOUN
cblr-2926	820	8	are	be	AUX
cblr-2926	820	9	unwilling	unwilling	ADJ
cblr-2926	820	10	to	to	PART
cblr-2926	820	11	prosecute	prosecute	VERB
cblr-2926	820	12	,	,	PUNCT
cblr-2926	820	13	states	state	NOUN
cblr-2926	820	14	could	could	AUX
cblr-2926	820	15	seek	seek	VERB
cblr-2926	820	16	to	to	PART
cblr-2926	820	17	have	have	VERB
cblr-2926	820	18	their	their	PRON
cblr-2926	820	19	http://www.accountingweb.com/item/107777	http://www.accountingweb.com/item/107777	PROPN
cblr-2926	820	20	.	.	PUNCT
cblr-2926	821	1	even	even	ADV
cblr-2926	821	2	were	be	AUX
cblr-2926	821	3	such	such	ADJ
cblr-2926	821	4	legislation	legislation	NOUN
cblr-2926	821	5	to	to	PART
cblr-2926	821	6	pass	pass	VERB
cblr-2926	821	7	,	,	PUNCT
cblr-2926	821	8	it	it	PRON
cblr-2926	821	9	would	would	AUX
cblr-2926	821	10	give	give	VERB
cblr-2926	821	11	the	the	DET
cblr-2926	821	12	power	power	NOUN
cblr-2926	821	13	for	for	SCONJ
cblr-2926	821	14	states	state	NOUN
cblr-2926	821	15	to	to	PART
cblr-2926	821	16	sue	sue	VERB
cblr-2926	821	17	when	when	SCONJ
cblr-2926	821	18	internet	internet	NOUN
cblr-2926	821	19	retailers	retailer	NOUN
cblr-2926	821	20	did	do	AUX
cblr-2926	821	21	not	not	PART
cblr-2926	821	22	collect	collect	VERB
cblr-2926	821	23	use	use	NOUN
cblr-2926	821	24	taxes	taxis	NOUN
cblr-2926	821	25	,	,	PUNCT
cblr-2926	821	26	but	but	CCONJ
cblr-2926	821	27	for	for	ADP
cblr-2926	821	28	cigarettes	cigarette	NOUN
cblr-2926	821	29	they	they	PRON
cblr-2926	821	30	may	may	AUX
cblr-2926	821	31	already	already	ADV
cblr-2926	821	32	have	have	VERB
cblr-2926	821	33	this	this	DET
cblr-2926	821	34	power	power	NOUN
cblr-2926	821	35	through	through	ADP
cblr-2926	821	36	the	the	DET
cblr-2926	821	37	jenkins	jenkins	PROPN
cblr-2926	821	38	act	act	PROPN
cblr-2926	821	39	or	or	CCONJ
cblr-2926	821	40	ccta	ccta	ADJ
cblr-2926	821	41	.	.	PUNCT
cblr-2926	822	1	see	see	VERB
cblr-2926	822	2	supra	supra	PROPN
cblr-2926	822	3	notes	note	VERB
cblr-2926	822	4	146	146	NUM
cblr-2926	822	5	,	,	PUNCT
cblr-2926	822	6	154	154	NUM
cblr-2926	822	7	,	,	PUNCT
cblr-2926	822	8	and	and	CCONJ
cblr-2926	822	9	accompanying	accompany	VERB
cblr-2926	822	10	text	text	NOUN
cblr-2926	822	11	.	.	PUNCT
cblr-2926	823	1	195	195	NUM
cblr-2926	823	2	see	see	VERB
cblr-2926	823	3	quill	quill	PROPN
cblr-2926	823	4	corp	corp	PROPN
cblr-2926	823	5	.	.	PROPN
cblr-2926	823	6	v.	v.	ADP
cblr-2926	823	7	north	north	PROPN
cblr-2926	823	8	dakota	dakota	PROPN
cblr-2926	823	9	,	,	PUNCT
cblr-2926	823	10	504	504	NUM
cblr-2926	823	11	u.s	u.s	PROPN
cblr-2926	823	12	.	.	PROPN
cblr-2926	823	13	298	298	NUM
cblr-2926	823	14	,	,	PUNCT
cblr-2926	823	15	318	318	NUM
cblr-2926	823	16	(	(	PUNCT
cblr-2926	823	17	1992	1992	NUM
cblr-2926	823	18	)	)	PUNCT
cblr-2926	823	19	(	(	PUNCT
cblr-2926	823	20	holding	hold	VERB
cblr-2926	823	21	that	that	SCONJ
cblr-2926	823	22	a	a	DET
cblr-2926	823	23	retailer	retailer	NOUN
cblr-2926	823	24	must	must	AUX
cblr-2926	823	25	have	have	VERB
cblr-2926	823	26	a	a	DET
cblr-2926	823	27	physical	physical	ADJ
cblr-2926	823	28	presence	presence	NOUN
cblr-2926	823	29	in	in	ADP
cblr-2926	823	30	a	a	DET
cblr-2926	823	31	state	state	NOUN
cblr-2926	823	32	to	to	PART
cblr-2926	823	33	be	be	AUX
cblr-2926	823	34	subject	subject	ADJ
cblr-2926	823	35	to	to	ADP
cblr-2926	823	36	tax	tax	NOUN
cblr-2926	823	37	therein	therein	ADV
cblr-2926	823	38	)	)	PUNCT
cblr-2926	823	39	;	;	PUNCT
cblr-2926	823	40	samantha	samantha	PROPN
cblr-2926	823	41	k.	k.	PROPN
cblr-2926	823	42	graff	graff	PROPN
cblr-2926	823	43	,	,	PUNCT
cblr-2926	823	44	state	state	NOUN
cblr-2926	823	45	taxation	taxation	NOUN
cblr-2926	823	46	of	of	ADP
cblr-2926	823	47	online	online	ADJ
cblr-2926	823	48	tobacco	tobacco	NOUN
cblr-2926	823	49	sales	sale	NOUN
cblr-2926	823	50	:	:	PUNCT
cblr-2926	823	51	circumventing	circumvent	VERB
cblr-2926	823	52	the	the	DET
cblr-2926	823	53	archaic	archaic	ADJ
cblr-2926	823	54	bright	bright	ADJ
cblr-2926	823	55	line	line	NOUN
cblr-2926	823	56	penned	pen	VERB
cblr-2926	823	57	by	by	ADP
cblr-2926	823	58	quill	quill	NOUN
cblr-2926	823	59	,	,	PUNCT
cblr-2926	823	60	58	58	NUM
cblr-2926	823	61	fla	fla	NOUN
cblr-2926	823	62	.	.	PUNCT
cblr-2926	824	1	l.	l.	PROPN
cblr-2926	824	2	rev	rev	PROPN
cblr-2926	824	3	.	.	PROPN
cblr-2926	824	4	375	375	NUM
cblr-2926	824	5	(	(	PUNCT
cblr-2926	824	6	2006	2006	NUM
cblr-2926	824	7	)	)	PUNCT
cblr-2926	824	8	(	(	PUNCT
cblr-2926	824	9	arguing	argue	VERB
cblr-2926	824	10	that	that	SCONJ
cblr-2926	824	11	quill	quill	NOUN
cblr-2926	824	12	should	should	AUX
cblr-2926	824	13	not	not	PART
cblr-2926	824	14	be	be	AUX
cblr-2926	824	15	applied	apply	VERB
cblr-2926	824	16	to	to	ADP
cblr-2926	824	17	tobacco	tobacco	NOUN
cblr-2926	824	18	excise	excise	NOUN
cblr-2926	824	19	taxes	taxis	NOUN
cblr-2926	824	20	and	and	CCONJ
cblr-2926	824	21	that	that	SCONJ
cblr-2926	824	22	quill	quill	NOUN
cblr-2926	824	23	is	be	AUX
cblr-2926	824	24	ill	ill	ADV
cblr-2926	824	25	-	-	PUNCT
cblr-2926	824	26	considered	consider	VERB
cblr-2926	824	27	in	in	ADP
cblr-2926	824	28	light	light	NOUN
cblr-2926	824	29	of	of	ADP
cblr-2926	824	30	changes	change	NOUN
cblr-2926	824	31	to	to	ADP
cblr-2926	824	32	the	the	DET
cblr-2926	824	33	economy	economy	NOUN
cblr-2926	824	34	)	)	PUNCT
cblr-2926	824	35	;	;	PUNCT
cblr-2926	824	36	see	see	VERB
cblr-2926	824	37	also	also	ADV
cblr-2926	824	38	hemi	hemi	NOUN
cblr-2926	824	39	group	group	PROPN
cblr-2926	824	40	v.	v.	ADP
cblr-2926	824	41	city	city	PROPN
cblr-2926	824	42	of	of	ADP
cblr-2926	824	43	new	new	PROPN
cblr-2926	824	44	york	york	PROPN
cblr-2926	824	45	,	,	PUNCT
cblr-2926	824	46	130	130	NUM
cblr-2926	824	47	s.	s.	PROPN
cblr-2926	824	48	ct	ct	PROPN
cblr-2926	824	49	.	.	PROPN
cblr-2926	824	50	983	983	NUM
cblr-2926	824	51	,	,	PUNCT
cblr-2926	824	52	994	994	NUM
cblr-2926	824	53	(	(	PUNCT
cblr-2926	824	54	2010	2010	NUM
cblr-2926	824	55	)	)	PUNCT
cblr-2926	824	56	(	(	PUNCT
cblr-2926	824	57	ginsburg	ginsburg	PROPN
cblr-2926	824	58	,	,	PUNCT
cblr-2926	824	59	j.	j.	PROPN
cblr-2926	824	60	,	,	PUNCT
cblr-2926	824	61	concurring	concur	VERB
cblr-2926	824	62	)	)	PUNCT
cblr-2926	824	63	(	(	PUNCT
cblr-2926	824	64	citing	cite	VERB
cblr-2926	824	65	quill	quill	NOUN
cblr-2926	824	66	)	)	PUNCT
cblr-2926	824	67	;	;	PUNCT
cblr-2926	825	1	robert	robert	PROPN
cblr-2926	825	2	plattner	plattner	PROPN
cblr-2926	825	3	et	et	PROPN
cblr-2926	825	4	al	al	PROPN
cblr-2926	825	5	.	.	PROPN
cblr-2926	825	6	,	,	PUNCT
cblr-2926	825	7	a	a	DET
cblr-2926	825	8	new	new	ADJ
cblr-2926	825	9	way	way	NOUN
cblr-2926	825	10	forward	forward	ADV
cblr-2926	825	11	for	for	ADP
cblr-2926	825	12	remote	remote	ADJ
cblr-2926	825	13	vendor	vendor	NOUN
cblr-2926	825	14	sales	sale	NOUN
cblr-2926	825	15	tax	tax	NOUN
cblr-2926	825	16	collection	collection	NOUN
cblr-2926	825	17	,	,	PUNCT
cblr-2926	825	18	55	55	NUM
cblr-2926	825	19	state	state	NOUN
cblr-2926	825	20	tax	tax	NOUN
cblr-2926	825	21	notes	note	NOUN
cblr-2926	825	22	mag	mag	PROPN
cblr-2926	825	23	.	.	PUNCT
cblr-2926	825	24	187	187	NUM
cblr-2926	825	25	(	(	PUNCT
cblr-2926	825	26	2010	2010	NUM
cblr-2926	825	27	)	)	PUNCT
cblr-2926	825	28	(	(	PUNCT
cblr-2926	825	29	recommending	recommend	VERB
cblr-2926	825	30	that	that	SCONJ
cblr-2926	825	31	states	state	NOUN
cblr-2926	825	32	adopt	adopt	VERB
cblr-2926	825	33	legislation	legislation	NOUN
cblr-2926	825	34	that	that	PRON
cblr-2926	825	35	would	would	AUX
cblr-2926	825	36	lead	lead	VERB
cblr-2926	825	37	to	to	ADP
cblr-2926	825	38	litigation	litigation	NOUN
cblr-2926	825	39	that	that	PRON
cblr-2926	825	40	could	could	AUX
cblr-2926	825	41	overturn	overturn	VERB
cblr-2926	825	42	quill	quill	NOUN
cblr-2926	825	43	)	)	PUNCT
cblr-2926	825	44	.	.	PUNCT
cblr-2926	825	45	'	'	PUNCT
cblr-2926	825	46	"	"	PUNCT
cblr-2926	825	47	see	see	VERB
cblr-2926	825	48	supra	supra	ADJ
cblr-2926	825	49	text	text	NOUN
cblr-2926	825	50	accompanying	accompanying	ADJ
cblr-2926	825	51	notes	note	VERB
cblr-2926	825	52	146	146	NUM
cblr-2926	825	53	-	-	SYM
cblr-2926	825	54	53	53	NUM
cblr-2926	825	55	.	.	PUNCT
cblr-2926	826	1	col	col	PROPN
cblr-2926	826	2	umbia	umbia	PROPN
cblr-2926	826	3	b	b	PROPN
cblr-2926	826	4	usiness	usiness	PROPN
cblr-2926	826	5	la	la	PROPN
cblr-2926	826	6	w	w	PROPN
cblr-2926	826	7	re	re	PROPN
cblr-2926	826	8	vie	vie	PROPN
cblr-2926	826	9	w	w	PROPN
cblr-2926	827	1	[	[	X
cblr-2926	827	2	vol	vol	NOUN
cblr-2926	827	3	.	.	PUNCT
cblr-2926	827	4	2010574	2010574	NUM
cblr-2926	827	5	own	own	ADJ
cblr-2926	827	6	personnel	personnel	NOUN
cblr-2926	827	7	appointed	appoint	VERB
cblr-2926	827	8	as	as	ADP
cblr-2926	827	9	special	special	ADJ
cblr-2926	827	10	assistant	assistant	ADJ
cblr-2926	827	11	u.s	u.s	PROPN
cblr-2926	827	12	.	.	PROPN
cblr-2926	827	13	attorneys	attorney	NOUN
cblr-2926	827	14	to	to	PART
cblr-2926	827	15	bear	bear	VERB
cblr-2926	827	16	the	the	DET
cblr-2926	827	17	burden	burden	NOUN
cblr-2926	827	18	of	of	ADP
cblr-2926	827	19	bringing	bring	VERB
cblr-2926	827	20	charges.197	charges.197	NOUN
cblr-2926	827	21	still	still	ADV
cblr-2926	827	22	,	,	PUNCT
cblr-2926	827	23	simply	simply	ADV
cblr-2926	827	24	piling	pile	VERB
cblr-2926	827	25	up	up	ADP
cblr-2926	827	26	federal	federal	ADJ
cblr-2926	827	27	criminal	criminal	ADJ
cblr-2926	827	28	penalties	penalty	NOUN
cblr-2926	827	29	is	be	AUX
cblr-2926	827	30	not	not	PART
cblr-2926	827	31	a	a	DET
cblr-2926	827	32	solution.198	solution.198	ADJ
cblr-2926	827	33	unraveling	unravel	VERB
cblr-2926	827	34	such	such	ADJ
cblr-2926	827	35	networks	network	NOUN
cblr-2926	827	36	is	be	AUX
cblr-2926	827	37	a	a	DET
cblr-2926	827	38	matter	matter	NOUN
cblr-2926	827	39	of	of	ADP
cblr-2926	827	40	commitment	commitment	NOUN
cblr-2926	827	41	to	to	ADP
cblr-2926	827	42	criminal	criminal	ADJ
cblr-2926	827	43	investigation	investigation	NOUN
cblr-2926	827	44	.	.	PUNCT
cblr-2926	828	1	'99	'99	NUM
cblr-2926	828	2	hindering	hinder	VERB
cblr-2926	828	3	their	their	PRON
cblr-2926	828	4	efforts	effort	NOUN
cblr-2926	828	5	is	be	AUX
cblr-2926	828	6	a	a	DET
cblr-2926	828	7	matter	matter	NOUN
cblr-2926	828	8	of	of	ADP
cblr-2926	828	9	law	law	NOUN
cblr-2926	828	10	enforcement	enforcement	NOUN
cblr-2926	828	11	approaches	approach	NOUN
cblr-2926	828	12	and	and	CCONJ
cblr-2926	828	13	technology.2	technology.2	PROPN
cblr-2926	828	14	00	00	PUNCT
cblr-2926	828	15	nonetheless	nonetheless	ADV
cblr-2926	828	16	,	,	PUNCT
cblr-2926	828	17	states	state	NOUN
cblr-2926	828	18	must	must	AUX
cblr-2926	828	19	grapple	grapple	VERB
cblr-2926	828	20	with	with	ADP
cblr-2926	828	21	such	such	ADJ
cblr-2926	828	22	problems	problem	NOUN
cblr-2926	828	23	to	to	PART
cblr-2926	828	24	be	be	AUX
cblr-2926	828	25	effective	effective	ADJ
cblr-2926	828	26	because	because	SCONJ
cblr-2926	828	27	of	of	ADP
cblr-2926	828	28	the	the	DET
cblr-2926	828	29	limited	limited	ADJ
cblr-2926	828	30	capacity	capacity	NOUN
cblr-2926	828	31	of	of	ADP
cblr-2926	828	32	federal	federal	ADJ
cblr-2926	828	33	law	law	NOUN
cblr-2926	828	34	enforcement	enforcement	NOUN
cblr-2926	828	35	.	.	PUNCT
cblr-2926	829	1	even	even	ADV
cblr-2926	829	2	where	where	SCONJ
cblr-2926	829	3	federal	federal	ADJ
cblr-2926	829	4	enforcement	enforcement	NOUN
cblr-2926	829	5	agencies	agency	NOUN
cblr-2926	829	6	do	do	AUX
cblr-2926	829	7	investigate	investigate	VERB
cblr-2926	829	8	,	,	PUNCT
cblr-2926	829	9	because	because	SCONJ
cblr-2926	829	10	of	of	ADP
cblr-2926	829	11	the	the	DET
cblr-2926	829	12	essentially	essentially	ADV
cblr-2926	829	13	local	local	ADJ
cblr-2926	829	14	nature	nature	NOUN
cblr-2926	829	15	of	of	ADP
cblr-2926	829	16	illegal	illegal	ADJ
cblr-2926	829	17	cigarette	cigarette	NOUN
cblr-2926	829	18	retail	retail	ADJ
cblr-2926	829	19	sales	sale	NOUN
cblr-2926	829	20	,	,	PUNCT
cblr-2926	829	21	states	state	NOUN
cblr-2926	829	22	will	will	AUX
cblr-2926	829	23	have	have	VERB
cblr-2926	829	24	to	to	PART
cblr-2926	829	25	work	work	VERB
cblr-2926	829	26	closely	closely	ADV
cblr-2926	829	27	with	with	ADP
cblr-2926	829	28	federal	federal	ADJ
cblr-2926	829	29	authorities.201	authorities.201	ADJ
cblr-2926	829	30	19	19	NUM
cblr-2926	829	31	see	see	NOUN
cblr-2926	829	32	supra	supra	PROPN
cblr-2926	829	33	note	note	PROPN
cblr-2926	829	34	74	74	NUM
cblr-2926	829	35	(	(	PUNCT
cblr-2926	829	36	reluctance	reluctance	NOUN
cblr-2926	829	37	of	of	ADP
cblr-2926	829	38	some	some	DET
cblr-2926	829	39	federal	federal	ADJ
cblr-2926	829	40	prosecutors	prosecutor	NOUN
cblr-2926	829	41	to	to	PART
cblr-2926	829	42	bring	bring	VERB
cblr-2926	829	43	charges	charge	NOUN
cblr-2926	829	44	)	)	PUNCT
cblr-2926	829	45	;	;	PUNCT
cblr-2926	829	46	cf	cf	NOUN
cblr-2926	829	47	united	united	PROPN
cblr-2926	829	48	states	states	PROPN
cblr-2926	829	49	v.	v.	PROPN
cblr-2926	829	50	jones	jones	PROPN
cblr-2926	829	51	,	,	PUNCT
cblr-2926	829	52	36	36	NUM
cblr-2926	829	53	f.	f.	PROPN
cblr-2926	829	54	supp	supp	PROPN
cblr-2926	829	55	.	.	PUNCT
cblr-2926	830	1	2d	2d	PROPN
cblr-2926	830	2	304	304	NUM
cblr-2926	830	3	,	,	PUNCT
cblr-2926	830	4	307	307	NUM
cblr-2926	830	5	(	(	PUNCT
cblr-2926	830	6	e.d	e.d	PROPN
cblr-2926	830	7	.	.	PROPN
cblr-2926	830	8	va	va	PROPN
cblr-2926	830	9	.	.	PROPN
cblr-2926	830	10	1999	1999	NUM
cblr-2926	830	11	)	)	PUNCT
cblr-2926	830	12	(	(	PUNCT
cblr-2926	830	13	describing	describe	VERB
cblr-2926	830	14	project	project	NOUN
cblr-2926	830	15	exile	exile	NOUN
cblr-2926	830	16	)	)	PUNCT
cblr-2926	830	17	;	;	PUNCT
cblr-2926	830	18	project	project	NOUN
cblr-2926	830	19	exile	exile	NOUN
cblr-2926	830	20	,	,	PUNCT
cblr-2926	830	21	u.s	u.s	PROPN
cblr-2926	830	22	.	.	PROPN
cblr-2926	830	23	attorney	attorney	NOUN
cblr-2926	830	24	's	's	PART
cblr-2926	830	25	office	office	NOUN
cblr-2926	830	26	eastern	eastern	ADJ
cblr-2926	830	27	district	district	PROPN
cblr-2926	830	28	of	of	ADP
cblr-2926	830	29	virginia	virginia	PROPN
cblr-2926	830	30	,	,	PUNCT
cblr-2926	830	31	http://www.ojjdp.ncjrs.gov/pubs/gunviolen	http://www.ojjdp.ncjrs.gov/pubs/gunviolen	PROPN
cblr-2926	830	32	ce	ce	PROPN
cblr-2926	830	33	/	/	SYM
cblr-2926	830	34	profile38.html	profile38.html	PROPN
cblr-2926	830	35	(	(	PUNCT
cblr-2926	830	36	last	last	ADV
cblr-2926	830	37	visited	visit	VERB
cblr-2926	830	38	mar	mar	PROPN
cblr-2926	830	39	.	.	PROPN
cblr-2926	830	40	4	4	NUM
cblr-2926	830	41	,	,	PUNCT
cblr-2926	830	42	2010	2010	NUM
cblr-2926	830	43	)	)	PUNCT
cblr-2926	830	44	(	(	PUNCT
cblr-2926	830	45	describing	describe	VERB
cblr-2926	830	46	gun	gun	NOUN
cblr-2926	830	47	control	control	NOUN
cblr-2926	830	48	initiative	initiative	NOUN
cblr-2926	830	49	in	in	ADP
cblr-2926	830	50	which	which	PRON
cblr-2926	830	51	commonwealth	commonwealth	NOUN
cblr-2926	830	52	's	's	PART
cblr-2926	830	53	attorneys	attorney	NOUN
cblr-2926	830	54	for	for	ADP
cblr-2926	830	55	richmond	richmond	NOUN
cblr-2926	830	56	were	be	AUX
cblr-2926	830	57	crossdesignated	crossdesignate	VERB
cblr-2926	830	58	as	as	ADP
cblr-2926	830	59	special	special	ADJ
cblr-2926	830	60	assistant	assistant	ADJ
cblr-2926	830	61	u.s	u.s	PROPN
cblr-2926	830	62	.	.	PROPN
cblr-2926	830	63	attorneys	attorney	NOUN
cblr-2926	830	64	to	to	PART
cblr-2926	830	65	bring	bring	VERB
cblr-2926	830	66	federal	federal	ADJ
cblr-2926	830	67	charges	charge	NOUN
cblr-2926	830	68	against	against	ADP
cblr-2926	830	69	defendants	defendant	NOUN
cblr-2926	830	70	where	where	SCONJ
cblr-2926	830	71	state	state	NOUN
cblr-2926	830	72	law	law	NOUN
cblr-2926	830	73	was	be	AUX
cblr-2926	830	74	considered	consider	VERB
cblr-2926	830	75	inadequate	inadequate	ADJ
cblr-2926	830	76	)	)	PUNCT
cblr-2926	830	77	.	.	PUNCT
cblr-2926	831	1	198	198	NUM
cblr-2926	831	2	cf	cf	NOUN
cblr-2926	831	3	philip	philip	PROPN
cblr-2926	831	4	j.	j.	PROPN
cblr-2926	831	5	cook	cook	PROPN
cblr-2926	831	6	&	&	CCONJ
cblr-2926	831	7	jens	jens	PROPN
cblr-2926	831	8	ludwig	ludwig	PROPN
cblr-2926	831	9	,	,	PUNCT
cblr-2926	831	10	principles	principle	NOUN
cblr-2926	831	11	for	for	ADP
cblr-2926	831	12	effective	effective	ADJ
cblr-2926	831	13	gun	gun	NOUN
cblr-2926	831	14	policy	policy	NOUN
cblr-2926	831	15	,	,	PUNCT
cblr-2926	831	16	73	73	NUM
cblr-2926	831	17	fordham	fordham	PROPN
cblr-2926	831	18	l.	l.	PROPN
cblr-2926	831	19	rev	rev	PROPN
cblr-2926	831	20	.	.	PROPN
cblr-2926	831	21	589	589	NUM
cblr-2926	831	22	,	,	PUNCT
cblr-2926	831	23	604	604	NUM
cblr-2926	831	24	(	(	PUNCT
cblr-2926	831	25	2004	2004	NUM
cblr-2926	831	26	)	)	PUNCT
cblr-2926	831	27	(	(	PUNCT
cblr-2926	831	28	"	"	PUNCT
cblr-2926	831	29	deterrence	deterrence	NOUN
cblr-2926	831	30	research	research	NOUN
cblr-2926	831	31	suggests	suggest	VERB
cblr-2926	831	32	that	that	SCONJ
cblr-2926	831	33	crime	crime	NOUN
cblr-2926	831	34	is	be	AUX
cblr-2926	831	35	generally	generally	ADV
cblr-2926	831	36	more	more	ADV
cblr-2926	831	37	responsive	responsive	ADJ
cblr-2926	831	38	to	to	ADP
cblr-2926	831	39	changes	change	NOUN
cblr-2926	831	40	in	in	ADP
cblr-2926	831	41	the	the	DET
cblr-2926	831	42	perceived	perceive	VERB
cblr-2926	831	43	likelihood	likelihood	NOUN
cblr-2926	831	44	of	of	ADP
cblr-2926	831	45	punishment	punishment	NOUN
cblr-2926	831	46	,	,	PUNCT
cblr-2926	831	47	than	than	ADP
cblr-2926	831	48	to	to	ADP
cblr-2926	831	49	changes	change	NOUN
cblr-2926	831	50	in	in	ADP
cblr-2926	831	51	the	the	DET
cblr-2926	831	52	severity	severity	NOUN
cblr-2926	831	53	.	.	PUNCT
cblr-2926	831	54	"	"	PUNCT
cblr-2926	831	55	)	)	PUNCT
cblr-2926	831	56	.	.	PUNCT
cblr-2926	832	1	"	"	PUNCT
cblr-2926	832	2	n	n	PRON
cblr-2926	832	3	see	see	VERB
cblr-2926	832	4	federal	federal	ADJ
cblr-2926	832	5	government	government	NOUN
cblr-2926	832	6	aggressively	aggressively	ADV
cblr-2926	832	7	enforces	enforce	VERB
cblr-2926	832	8	state	state	NOUN
cblr-2926	832	9	tobacco	tobacco	NOUN
cblr-2926	832	10	laws	law	NOUN
cblr-2926	832	11	,	,	PUNCT
cblr-2926	832	12	supra	supra	PROPN
cblr-2926	832	13	note	note	PROPN
cblr-2926	832	14	86	86	NUM
cblr-2926	832	15	,	,	PUNCT
cblr-2926	832	16	at	at	ADP
cblr-2926	832	17	86	86	NUM
cblr-2926	832	18	(	(	PUNCT
cblr-2926	832	19	"	"	PUNCT
cblr-2926	832	20	atf	atf	PROPN
cblr-2926	832	21	officials	official	NOUN
cblr-2926	832	22	added	add	VERB
cblr-2926	832	23	that	that	SCONJ
cblr-2926	832	24	the	the	DET
cblr-2926	832	25	best	good	ADJ
cblr-2926	832	26	way	way	NOUN
cblr-2926	832	27	to	to	PART
cblr-2926	832	28	address	address	VERB
cblr-2926	832	29	the	the	DET
cblr-2926	832	30	illegal	illegal	ADJ
cblr-2926	832	31	transport	transport	NOUN
cblr-2926	832	32	and	and	CCONJ
cblr-2926	832	33	sale	sale	NOUN
cblr-2926	832	34	of	of	ADP
cblr-2926	832	35	contraband	contraband	ADJ
cblr-2926	832	36	cigarettes	cigarette	NOUN
cblr-2926	832	37	is	be	AUX
cblr-2926	832	38	by	by	ADP
cblr-2926	832	39	attacking	attack	VERB
cblr-2926	832	40	the	the	DET
cblr-2926	832	41	entire	entire	ADJ
cblr-2926	832	42	black	black	ADJ
cblr-2926	832	43	market	market	NOUN
cblr-2926	832	44	network	network	NOUN
cblr-2926	832	45	.	.	PUNCT
cblr-2926	833	1	"	"	PUNCT
cblr-2926	833	2	)	)	PUNCT
cblr-2926	833	3	.	.	PUNCT
cblr-2926	834	1	200	200	NUM
cblr-2926	834	2	for	for	ADP
cblr-2926	834	3	example	example	NOUN
cblr-2926	834	4	,	,	PUNCT
cblr-2926	834	5	california	california	PROPN
cblr-2926	834	6	obtained	obtain	VERB
cblr-2926	834	7	some	some	DET
cblr-2926	834	8	successes	success	NOUN
cblr-2926	834	9	through	through	ADP
cblr-2926	834	10	improvements	improvement	NOUN
cblr-2926	834	11	in	in	ADP
cblr-2926	834	12	the	the	DET
cblr-2926	834	13	quality	quality	NOUN
cblr-2926	834	14	of	of	ADP
cblr-2926	834	15	their	their	PRON
cblr-2926	834	16	stamps	stamp	NOUN
cblr-2926	834	17	,	,	PUNCT
cblr-2926	834	18	hindering	hinder	VERB
cblr-2926	834	19	counterfeiters	counterfeiter	NOUN
cblr-2926	834	20	.	.	PUNCT
cblr-2926	835	1	see	see	VERB
cblr-2926	835	2	lindblom	lindblom	NOUN
cblr-2926	835	3	,	,	PUNCT
cblr-2926	835	4	supra	supra	PROPN
cblr-2926	835	5	note	note	NOUN
cblr-2926	835	6	40	40	NUM
cblr-2926	835	7	,	,	PUNCT
cblr-2926	835	8	at	at	ADP
cblr-2926	835	9	1	1	NUM
cblr-2926	835	10	;	;	PUNCT
cblr-2926	835	11	see	see	VERB
cblr-2926	835	12	also	also	ADV
cblr-2926	835	13	robertson	robertson	PROPN
cblr-2926	835	14	,	,	PUNCT
cblr-2926	835	15	supra	supra	PROPN
cblr-2926	835	16	note	note	PROPN
cblr-2926	835	17	40	40	NUM
cblr-2926	835	18	(	(	PUNCT
cblr-2926	835	19	predicting	predict	VERB
cblr-2926	835	20	some	some	DET
cblr-2926	835	21	reluctance	reluctance	NOUN
cblr-2926	835	22	to	to	PART
cblr-2926	835	23	enact	enact	VERB
cblr-2926	835	24	a	a	DET
cblr-2926	835	25	stamping	stamp	VERB
cblr-2926	835	26	system	system	NOUN
cblr-2926	835	27	in	in	ADP
cblr-2926	835	28	north	north	PROPN
cblr-2926	835	29	carolina	carolina	PROPN
cblr-2926	835	30	in	in	ADP
cblr-2926	835	31	part	part	NOUN
cblr-2926	835	32	because	because	SCONJ
cblr-2926	835	33	of	of	ADP
cblr-2926	835	34	the	the	DET
cblr-2926	835	35	estimated	estimate	VERB
cblr-2926	835	36	annual	annual	ADJ
cblr-2926	835	37	cost	cost	NOUN
cblr-2926	835	38	to	to	ADP
cblr-2926	835	39	the	the	DET
cblr-2926	835	40	state	state	NOUN
cblr-2926	835	41	of	of	ADP
cblr-2926	835	42	$	$	SYM
cblr-2926	835	43	6.6	6.6	NUM
cblr-2926	835	44	million	million	NUM
cblr-2926	835	45	to	to	PART
cblr-2926	835	46	run	run	VERB
cblr-2926	835	47	the	the	DET
cblr-2926	835	48	stamping	stamp	VERB
cblr-2926	835	49	system	system	NOUN
cblr-2926	835	50	)	)	PUNCT
cblr-2926	835	51	.	.	PUNCT
cblr-2926	836	1	new	new	PROPN
cblr-2926	836	2	york	york	PROPN
cblr-2926	836	3	has	have	AUX
cblr-2926	836	4	adopted	adopt	VERB
cblr-2926	836	5	aggressive	aggressive	ADJ
cblr-2926	836	6	approaches	approach	NOUN
cblr-2926	836	7	to	to	PART
cblr-2926	836	8	investigate	investigate	VERB
cblr-2926	836	9	illegal	illegal	ADJ
cblr-2926	836	10	gun	gun	NOUN
cblr-2926	836	11	sales	sale	NOUN
cblr-2926	836	12	,	,	PUNCT
cblr-2926	836	13	demonstrating	demonstrate	VERB
cblr-2926	836	14	that	that	SCONJ
cblr-2926	836	15	a	a	DET
cblr-2926	836	16	state	state	NOUN
cblr-2926	836	17	need	need	AUX
cblr-2926	836	18	not	not	PART
cblr-2926	836	19	necessarily	necessarily	ADV
cblr-2926	836	20	consider	consider	VERB
cblr-2926	836	21	itself	itself	PRON
cblr-2926	836	22	hamstrung	hamstrung	VERB
cblr-2926	836	23	by	by	ADP
cblr-2926	836	24	geographic	geographic	ADJ
cblr-2926	836	25	limitations	limitation	NOUN
cblr-2926	836	26	.	.	PUNCT
cblr-2926	837	1	see	see	VERB
cblr-2926	837	2	adam	adam	PROPN
cblr-2926	837	3	lisberg	lisberg	PROPN
cblr-2926	837	4	,	,	PUNCT
cblr-2926	837	5	stay	stay	VERB
cblr-2926	837	6	away	away	ADV
cblr-2926	837	7	,	,	PUNCT
cblr-2926	837	8	ya	ya	PROPN
cblr-2926	837	9	varmints	varmint	NOUN
cblr-2926	837	10	!	!	PUNCT
cblr-2926	838	1	do	do	AUX
cblr-2926	838	2	n't	not	PART
cblr-2926	838	3	try	try	VERB
cblr-2926	838	4	gun	gun	NOUN
cblr-2926	838	5	stings	sting	NOUN
cblr-2926	838	6	here	here	ADV
cblr-2926	838	7	,	,	PUNCT
cblr-2926	838	8	gunlovin	gunlovin	NOUN
cblr-2926	838	9	'	'	PART
cblr-2926	838	10	w.	w.	PROPN
cblr-2926	838	11	va	va	PROPN
cblr-2926	838	12	.	.	PUNCT
cblr-2926	839	1	pol	pol	PROPN
cblr-2926	839	2	warns	warn	VERB
cblr-2926	839	3	mike	mike	PROPN
cblr-2926	839	4	,	,	PUNCT
cblr-2926	839	5	n.y	n.y	PROPN
cblr-2926	839	6	.	.	PROPN
cblr-2926	839	7	daily	daily	PROPN
cblr-2926	839	8	news	news	PROPN
cblr-2926	839	9	,	,	PUNCT
cblr-2926	839	10	feb	feb	PROPN
cblr-2926	839	11	.	.	PROPN
cblr-2926	839	12	15	15	NUM
cblr-2926	839	13	,	,	PUNCT
cblr-2926	839	14	2010	2010	NUM
cblr-2926	839	15	,	,	PUNCT
cblr-2926	839	16	at	at	ADP
cblr-2926	839	17	2	2	NUM
cblr-2926	839	18	(	(	PUNCT
cblr-2926	839	19	describing	describe	VERB
cblr-2926	839	20	new	new	PROPN
cblr-2926	839	21	york	york	PROPN
cblr-2926	839	22	's	's	PART
cblr-2926	839	23	use	use	NOUN
cblr-2926	839	24	of	of	ADP
cblr-2926	839	25	private	private	ADJ
cblr-2926	839	26	investigators	investigator	NOUN
cblr-2926	839	27	to	to	PART
cblr-2926	839	28	investigate	investigate	VERB
cblr-2926	839	29	illegal	illegal	ADJ
cblr-2926	839	30	gun	gun	NOUN
cblr-2926	839	31	sales	sale	NOUN
cblr-2926	839	32	in	in	ADP
cblr-2926	839	33	west	west	PROPN
cblr-2926	839	34	virginia	virginia	PROPN
cblr-2926	839	35	)	)	PUNCT
cblr-2926	839	36	.	.	PUNCT
cblr-2926	840	1	201	201	NUM
cblr-2926	840	2	see	see	VERB
cblr-2926	840	3	daniel	daniel	PROPN
cblr-2926	840	4	c.	c.	PROPN
cblr-2926	840	5	richman	richman	PROPN
cblr-2926	840	6	,	,	PUNCT
cblr-2926	840	7	the	the	DET
cblr-2926	840	8	changing	change	VERB
cblr-2926	840	9	boundaries	boundary	NOUN
cblr-2926	840	10	between	between	ADP
cblr-2926	840	11	federal	federal	ADJ
cblr-2926	840	12	and	and	CCONJ
cblr-2926	840	13	local	local	ADJ
cblr-2926	840	14	law	law	NOUN
cblr-2926	840	15	enforcement	enforcement	NOUN
cblr-2926	840	16	,	,	PUNCT
cblr-2926	840	17	in	in	ADP
cblr-2926	840	18	2	2	NUM
cblr-2926	840	19	criminal	criminal	ADJ
cblr-2926	840	20	justice	justice	NOUN
cblr-2926	840	21	2000	2000	NUM
cblr-2926	840	22	,	,	PUNCT
cblr-2926	840	23	boundary	boundary	ADJ
cblr-2926	840	24	changes	change	NOUN
cblr-2926	840	25	in	in	ADP
cblr-2926	840	26	criminal	criminal	ADJ
cblr-2926	840	27	justice	justice	NOUN
cblr-2926	840	28	organizations	organization	NOUN
cblr-2926	840	29	81	81	NUM
cblr-2926	840	30	,	,	PUNCT
cblr-2926	840	31	93	93	NUM
cblr-2926	840	32	(	(	PUNCT
cblr-2926	840	33	charles	charles	PROPN
cblr-2926	840	34	m.	m.	PROPN
cblr-2926	840	35	friel	friel	PROPN
cblr-2926	840	36	ed	ed	PROPN
cblr-2926	840	37	.	.	PROPN
cblr-2926	840	38	,	,	PUNCT
cblr-2926	840	39	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	840	40	hemi	hemi	PROPN
cblr-2926	840	41	groupno	groupno	PROPN
cblr-2926	840	42	.	.	PUNCT
cblr-2926	841	1	2:5291	2:5291	NUM
cblr-2926	841	2	575	575	NUM
cblr-2926	841	3	states	state	NOUN
cblr-2926	841	4	may	may	AUX
cblr-2926	841	5	object	object	VERB
cblr-2926	841	6	to	to	ADP
cblr-2926	841	7	the	the	DET
cblr-2926	841	8	high	high	ADJ
cblr-2926	841	9	costs	cost	NOUN
cblr-2926	841	10	of	of	ADP
cblr-2926	841	11	cigarette	cigarette	NOUN
cblr-2926	841	12	smuggling	smuggling	NOUN
cblr-2926	841	13	investigations	investigation	NOUN
cblr-2926	841	14	,	,	PUNCT
cblr-2926	841	15	but	but	CCONJ
cblr-2926	841	16	these	these	DET
cblr-2926	841	17	costs	cost	NOUN
cblr-2926	841	18	are	be	AUX
cblr-2926	841	19	a	a	DET
cblr-2926	841	20	function	function	NOUN
cblr-2926	841	21	of	of	ADP
cblr-2926	841	22	the	the	DET
cblr-2926	841	23	nature	nature	NOUN
cblr-2926	841	24	of	of	ADP
cblr-2926	841	25	state	state	NOUN
cblr-2926	841	26	cigarette	cigarette	NOUN
cblr-2926	841	27	taxation	taxation	NOUN
cblr-2926	841	28	,	,	PUNCT
cblr-2926	841	29	and	and	CCONJ
cblr-2926	841	30	will	will	AUX
cblr-2926	841	31	be	be	AUX
cblr-2926	841	32	defrayed	defray	VERB
cblr-2926	841	33	through	through	ADP
cblr-2926	841	34	greater	great	ADJ
cblr-2926	841	35	revenue	revenue	NOUN
cblr-2926	841	36	from	from	ADP
cblr-2926	841	37	deterrence	deterrence	NOUN
cblr-2926	841	38	and	and	CCONJ
cblr-2926	841	39	from	from	ADP
cblr-2926	841	40	the	the	DET
cblr-2926	841	41	seizure	seizure	NOUN
cblr-2926	841	42	of	of	ADP
cblr-2926	841	43	cigarettes	cigarette	NOUN
cblr-2926	841	44	and	and	CCONJ
cblr-2926	841	45	smuggling	smuggling	NOUN
cblr-2926	841	46	proceeds	proceed	NOUN
cblr-2926	841	47	.	.	PUNCT
cblr-2926	842	1	for	for	ADP
cblr-2926	842	2	example	example	NOUN
cblr-2926	842	3	,	,	PUNCT
cblr-2926	842	4	the	the	DET
cblr-2926	842	5	value	value	NOUN
cblr-2926	842	6	of	of	ADP
cblr-2926	842	7	the	the	DET
cblr-2926	842	8	atf	atf	PROPN
cblr-2926	842	9	's	's	PART
cblr-2926	842	10	cigarette	cigarette	NOUN
cblr-2926	842	11	seizures	seizure	NOUN
cblr-2926	842	12	alone	alone	ADJ
cblr-2926	842	13	nearly	nearly	ADV
cblr-2926	842	14	justifies	justify	VERB
cblr-2926	842	15	the	the	DET
cblr-2926	842	16	entire	entire	ADJ
cblr-2926	842	17	atf	atf	PROPN
cblr-2926	842	18	tobacco	tobacco	NOUN
cblr-2926	842	19	budget	budget	NOUN
cblr-2926	842	20	without	without	ADP
cblr-2926	842	21	even	even	ADV
cblr-2926	842	22	accounting	account	VERB
cblr-2926	842	23	for	for	ADP
cblr-2926	842	24	the	the	DET
cblr-2926	842	25	increased	increase	VERB
cblr-2926	842	26	revenues	revenue	NOUN
cblr-2926	842	27	from	from	ADP
cblr-2926	842	28	deterrence.2	deterrence.2	PROPN
cblr-2926	842	29	0	0	NUM
cblr-2926	842	30	2	2	NUM
cblr-2926	842	31	by	by	ADP
cblr-2926	842	32	devoting	devote	VERB
cblr-2926	842	33	forces	force	NOUN
cblr-2926	842	34	to	to	ADP
cblr-2926	842	35	combating	combat	VERB
cblr-2926	842	36	evasion	evasion	NOUN
cblr-2926	842	37	,	,	PUNCT
cblr-2926	842	38	states	state	NOUN
cblr-2926	842	39	can	can	AUX
cblr-2926	842	40	thus	thus	ADV
cblr-2926	842	41	profit	profit	VERB
cblr-2926	842	42	and	and	CCONJ
cblr-2926	842	43	improve	improve	VERB
cblr-2926	842	44	their	their	PRON
cblr-2926	842	45	financial	financial	ADJ
cblr-2926	842	46	positions.2	positions.2	NOUN
cblr-2926	842	47	0	0	NUM
cblr-2926	842	48	8	8	NUM
cblr-2926	842	49	in	in	ADP
cblr-2926	842	50	any	any	DET
cblr-2926	842	51	event	event	NOUN
cblr-2926	842	52	,	,	PUNCT
cblr-2926	842	53	while	while	SCONJ
cblr-2926	842	54	states	state	NOUN
cblr-2926	842	55	and	and	CCONJ
cblr-2926	842	56	local	local	ADJ
cblr-2926	842	57	governments	government	NOUN
cblr-2926	842	58	must	must	AUX
cblr-2926	842	59	bear	bear	VERB
cblr-2926	842	60	these	these	DET
cblr-2926	842	61	costs	cost	NOUN
cblr-2926	842	62	,	,	PUNCT
cblr-2926	842	63	the	the	DET
cblr-2926	842	64	benefits	benefit	NOUN
cblr-2926	842	65	,	,	PUNCT
cblr-2926	842	66	too	too	ADV
cblr-2926	842	67	,	,	PUNCT
cblr-2926	842	68	are	be	AUX
cblr-2926	842	69	local	local	ADJ
cblr-2926	842	70	,	,	PUNCT
cblr-2926	842	71	such	such	ADJ
cblr-2926	842	72	that	that	SCONJ
cblr-2926	842	73	state	state	NOUN
cblr-2926	842	74	enforcement	enforcement	NOUN
cblr-2926	842	75	prevents	prevent	VERB
cblr-2926	842	76	the	the	DET
cblr-2926	842	77	externalization	externalization	NOUN
cblr-2926	842	78	of	of	ADP
cblr-2926	842	79	investigative	investigative	ADJ
cblr-2926	842	80	costs	cost	NOUN
cblr-2926	842	81	onto	onto	ADP
cblr-2926	842	82	the	the	DET
cblr-2926	842	83	federal	federal	ADJ
cblr-2926	842	84	government	government	NOUN
cblr-2926	842	85	.	.	PUNCT
cblr-2926	843	1	since	since	SCONJ
cblr-2926	843	2	the	the	DET
cblr-2926	843	3	available	available	ADJ
cblr-2926	843	4	tax	tax	NOUN
cblr-2926	843	5	differentials	differential	NOUN
cblr-2926	843	6	make	make	VERB
cblr-2926	843	7	smugglers	smuggler	NOUN
cblr-2926	843	8	willing	willing	ADJ
cblr-2926	843	9	to	to	PART
cblr-2926	843	10	transport	transport	VERB
cblr-2926	843	11	cigarettes	cigarette	NOUN
cblr-2926	843	12	long	long	ADJ
cblr-2926	843	13	distances	distance	NOUN
cblr-2926	843	14	,	,	PUNCT
cblr-2926	843	15	cooperation	cooperation	NOUN
cblr-2926	843	16	on	on	ADP
cblr-2926	843	17	tax	tax	NOUN
cblr-2926	843	18	rates	rate	NOUN
cblr-2926	843	19	themselves	themselves	PRON
cblr-2926	843	20	would	would	AUX
cblr-2926	843	21	have	have	VERB
cblr-2926	843	22	to	to	PART
cblr-2926	843	23	involve	involve	VERB
cblr-2926	843	24	several	several	ADJ
cblr-2926	843	25	specific	specific	ADJ
cblr-2926	843	26	low	low	ADJ
cblr-2926	843	27	-	-	PUNCT
cblr-2926	843	28	tax	tax	NOUN
cblr-2926	843	29	states	state	NOUN
cblr-2926	843	30	to	to	PART
cblr-2926	843	31	have	have	VERB
cblr-2926	843	32	a	a	DET
cblr-2926	843	33	large	large	ADJ
cblr-2926	843	34	impact.2	impact.2	NOUN
cblr-2926	843	35	04	04	NUM
cblr-2926	843	36	however	however	ADV
cblr-2926	843	37	,	,	PUNCT
cblr-2926	843	38	such	such	ADJ
cblr-2926	843	39	2000	2000	NUM
cblr-2926	843	40	)	)	PUNCT
cblr-2926	843	41	,	,	PUNCT
cblr-2926	843	42	available	available	ADJ
cblr-2926	843	43	at	at	ADP
cblr-2926	843	44	http://www.ncjrs.gov/criminal-justice2000/vol_2/02d2	http://www.ncjrs.gov/criminal-justice2000/vol_2/02d2	X
cblr-2926	843	45	.	.	PUNCT
cblr-2926	844	1	pdf	pdf	NOUN
cblr-2926	844	2	(	(	PUNCT
cblr-2926	844	3	"	"	PUNCT
cblr-2926	844	4	even	even	ADV
cblr-2926	844	5	somewhat	somewhat	ADV
cblr-2926	844	6	more	more	ADV
cblr-2926	844	7	organized	organize	VERB
cblr-2926	844	8	targets	target	NOUN
cblr-2926	844	9	like	like	ADP
cblr-2926	844	10	street	street	NOUN
cblr-2926	844	11	gangs	gang	NOUN
cblr-2926	844	12	are	be	AUX
cblr-2926	844	13	generally	generally	ADV
cblr-2926	844	14	too	too	ADV
cblr-2926	844	15	loose	loose	ADV
cblr-2926	844	16	-	-	PUNCT
cblr-2926	844	17	knit	knit	ADJ
cblr-2926	844	18	to	to	PART
cblr-2926	844	19	be	be	AUX
cblr-2926	844	20	taken	take	VERB
cblr-2926	844	21	down	down	ADP
cblr-2926	844	22	by	by	ADP
cblr-2926	844	23	the	the	DET
cblr-2926	844	24	bureau	bureau	NOUN
cblr-2926	844	25	without	without	ADP
cblr-2926	844	26	extensive	extensive	ADJ
cblr-2926	844	27	local	local	ADJ
cblr-2926	844	28	cooperation	cooperation	NOUN
cblr-2926	844	29	.	.	PUNCT
cblr-2926	844	30	.	.	PUNCT
cblr-2926	844	31	.	.	PUNCT
cblr-2926	844	32	.	.	PUNCT
cblr-2926	845	1	"	"	PUNCT
cblr-2926	845	2	)	)	PUNCT
cblr-2926	845	3	(	(	PUNCT
cblr-2926	845	4	citing	cite	VERB
cblr-2926	845	5	seth	seth	PROPN
cblr-2926	845	6	mydans	mydan	NOUN
cblr-2926	845	7	,	,	PUNCT
cblr-2926	845	8	f.b.l	f.b.l	PROPN
cblr-2926	845	9	setting	set	VERB
cblr-2926	845	10	sights	sight	NOUN
cblr-2926	845	11	on	on	ADP
cblr-2926	845	12	street	street	NOUN
cblr-2926	845	13	gangs	gang	NOUN
cblr-2926	845	14	,	,	PUNCT
cblr-2926	845	15	n.y	n.y	PROPN
cblr-2926	845	16	.	.	PROPN
cblr-2926	845	17	times	times	PROPN
cblr-2926	845	18	,	,	PUNCT
cblr-2926	845	19	may	may	AUX
cblr-2926	845	20	24	24	NUM
cblr-2926	845	21	,	,	PUNCT
cblr-2926	845	22	1992	1992	NUM
cblr-2926	845	23	,	,	PUNCT
cblr-2926	845	24	at	at	ADP
cblr-2926	845	25	16	16	NUM
cblr-2926	845	26	,	,	PUNCT
cblr-2926	845	27	available	available	ADJ
cblr-2926	845	28	at	at	ADP
cblr-2926	845	29	http://www.nytimes	http://www.nytime	NOUN
cblr-2926	845	30	.	.	PUNCT
cblr-2926	845	31	com/1992/05/24	com/1992/05/24	PUNCT
cblr-2926	845	32	/	/	SYM
cblr-2926	845	33	us	we	PRON
cblr-2926	845	34	/	/	SYM
cblr-2926	845	35	fbi	fbi	NOUN
cblr-2926	845	36	-	-	PUNCT
cblr-2926	845	37	setting	set	VERB
cblr-2926	845	38	-	-	PUNCT
cblr-2926	845	39	sights	sight	NOUN
cblr-2926	845	40	-	-	PUNCT
cblr-2926	845	41	on	on	ADP
cblr-2926	845	42	-	-	PUNCT
cblr-2926	845	43	street	street	NOUN
cblr-2926	845	44	-	-	PUNCT
cblr-2926	845	45	gangs.html?pagewanted=1	gangs.html?pagewanted=1	NOUN
cblr-2926	845	46	)	)	PUNCT
cblr-2926	845	47	;	;	PUNCT
cblr-2926	845	48	see	see	VERB
cblr-2926	845	49	also	also	ADV
cblr-2926	845	50	daniel	daniel	PROPN
cblr-2926	845	51	richman	richman	PROPN
cblr-2926	845	52	,	,	PUNCT
cblr-2926	845	53	prosecutors	prosecutor	NOUN
cblr-2926	845	54	and	and	CCONJ
cblr-2926	845	55	their	their	PRON
cblr-2926	845	56	agents	agent	NOUN
cblr-2926	845	57	,	,	PUNCT
cblr-2926	845	58	agents	agent	NOUN
cblr-2926	845	59	and	and	CCONJ
cblr-2926	845	60	their	their	PRON
cblr-2926	845	61	prosecutors	prosecutor	NOUN
cblr-2926	845	62	,	,	PUNCT
cblr-2926	845	63	103	103	NUM
cblr-2926	845	64	colum	colum	NOUN
cblr-2926	845	65	.	.	PUNCT
cblr-2926	846	1	l.	l.	PROPN
cblr-2926	846	2	rev	rev	PROPN
cblr-2926	846	3	.	.	PROPN
cblr-2926	847	1	749	749	NUM
cblr-2926	847	2	,	,	PUNCT
cblr-2926	847	3	769	769	NUM
cblr-2926	847	4	(	(	PUNCT
cblr-2926	847	5	2003	2003	NUM
cblr-2926	847	6	)	)	PUNCT
cblr-2926	847	7	(	(	PUNCT
cblr-2926	847	8	"	"	PUNCT
cblr-2926	847	9	[	[	X
cblr-2926	847	10	sltate	sltate	ADJ
cblr-2926	847	11	and	and	CCONJ
cblr-2926	847	12	local	local	ADJ
cblr-2926	847	13	enforcement	enforcement	NOUN
cblr-2926	847	14	agencies	agency	NOUN
cblr-2926	847	15	have	have	AUX
cblr-2926	847	16	found	find	VERB
cblr-2926	847	17	it	it	PRON
cblr-2926	847	18	politically	politically	ADV
cblr-2926	847	19	and	and	CCONJ
cblr-2926	847	20	financially	financially	ADV
cblr-2926	847	21	expedient	expedient	ADJ
cblr-2926	847	22	to	to	PART
cblr-2926	847	23	develop	develop	VERB
cblr-2926	847	24	robust	robust	ADJ
cblr-2926	847	25	alliances	alliance	NOUN
cblr-2926	847	26	with	with	ADP
cblr-2926	847	27	their	their	PRON
cblr-2926	847	28	federal	federal	ADJ
cblr-2926	847	29	counterparts	counterpart	NOUN
cblr-2926	847	30	.	.	PUNCT
cblr-2926	847	31	.	.	PUNCT
cblr-2926	847	32	.	.	PUNCT
cblr-2926	847	33	.	.	PUNCT
cblr-2926	848	1	the	the	DET
cblr-2926	848	2	balance	balance	NOUN
cblr-2926	848	3	of	of	ADP
cblr-2926	848	4	power	power	NOUN
cblr-2926	848	5	in	in	ADP
cblr-2926	848	6	this	this	DET
cblr-2926	848	7	area	area	NOUN
cblr-2926	848	8	may	may	AUX
cblr-2926	848	9	recently	recently	ADV
cblr-2926	848	10	have	have	AUX
cblr-2926	848	11	shifted	shift	VERB
cblr-2926	848	12	,	,	PUNCT
cblr-2926	848	13	as	as	SCONJ
cblr-2926	848	14	state	state	NOUN
cblr-2926	848	15	and	and	CCONJ
cblr-2926	848	16	local	local	ADJ
cblr-2926	848	17	enforcers	enforcer	NOUN
cblr-2926	848	18	have	have	AUX
cblr-2926	848	19	moved	move	VERB
cblr-2926	848	20	from	from	ADP
cblr-2926	848	21	being	be	AUX
cblr-2926	848	22	principally	principally	ADV
cblr-2926	848	23	supplicants	supplicant	NOUN
cblr-2926	848	24	.....	.....	PUNCT
cblr-2926	849	1	202	202	NUM
cblr-2926	849	2	see	see	VERB
cblr-2926	849	3	supra	supra	PROPN
cblr-2926	849	4	note	note	VERB
cblr-2926	849	5	177	177	NUM
cblr-2926	849	6	and	and	CCONJ
cblr-2926	849	7	accompanying	accompany	VERB
cblr-2926	849	8	text	text	NOUN
cblr-2926	849	9	.	.	PUNCT
cblr-2926	850	1	203	203	NUM
cblr-2926	850	2	for	for	ADP
cblr-2926	850	3	example	example	NOUN
cblr-2926	850	4	,	,	PUNCT
cblr-2926	850	5	maryland	maryland	PROPN
cblr-2926	850	6	may	may	AUX
cblr-2926	850	7	suffer	suffer	VERB
cblr-2926	850	8	the	the	DET
cblr-2926	850	9	most	most	ADJ
cblr-2926	850	10	cigarette	cigarette	NOUN
cblr-2926	850	11	smuggling	smuggling	NOUN
cblr-2926	850	12	in	in	ADP
cblr-2926	850	13	the	the	DET
cblr-2926	850	14	nation	nation	NOUN
cblr-2926	850	15	,	,	PUNCT
cblr-2926	850	16	yet	yet	CCONJ
cblr-2926	850	17	it	it	PRON
cblr-2926	850	18	does	do	AUX
cblr-2926	850	19	not	not	PART
cblr-2926	850	20	devote	devote	VERB
cblr-2926	850	21	significant	significant	ADJ
cblr-2926	850	22	law	law	NOUN
cblr-2926	850	23	enforcement	enforcement	NOUN
cblr-2926	850	24	efforts	effort	NOUN
cblr-2926	850	25	to	to	ADP
cblr-2926	850	26	combating	combat	VERB
cblr-2926	850	27	evasion	evasion	NOUN
cblr-2926	850	28	.	.	PUNCT
cblr-2926	851	1	jay	jay	PROPN
cblr-2926	851	2	hancock	hancock	PROPN
cblr-2926	851	3	,	,	PUNCT
cblr-2926	851	4	boost	boost	VERB
cblr-2926	851	5	in	in	ADP
cblr-2926	851	6	md	md	PROPN
cblr-2926	851	7	.	.	PUNCT
cblr-2926	852	1	cigarette	cigarette	NOUN
cblr-2926	852	2	taxes	tax	VERB
cblr-2926	852	3	a	a	DET
cblr-2926	852	4	boon	boon	NOUN
cblr-2926	852	5	for	for	ADP
cblr-2926	852	6	smugglers	smuggler	NOUN
cblr-2926	852	7	,	,	PUNCT
cblr-2926	852	8	baltimore	baltimore	PROPN
cblr-2926	852	9	sun	sun	PROPN
cblr-2926	852	10	,	,	PUNCT
cblr-2926	852	11	jan	jan	PROPN
cblr-2926	852	12	.	.	PROPN
cblr-2926	852	13	27	27	NUM
cblr-2926	852	14	,	,	PUNCT
cblr-2926	852	15	2010	2010	NUM
cblr-2926	852	16	,	,	PUNCT
cblr-2926	852	17	at	at	ADP
cblr-2926	852	18	3a	3a	NUM
cblr-2926	852	19	(	(	PUNCT
cblr-2926	852	20	"	"	PUNCT
cblr-2926	852	21	[	[	X
cblr-2926	852	22	the	the	DET
cblr-2926	852	23	comptroller	comptroller	NOUN
cblr-2926	852	24	's	's	PART
cblr-2926	852	25	field	field	NOUN
cblr-2926	852	26	enforce	enforce	NOUN
cblr-2926	852	27	-	-	PUNCT
cblr-2926	852	28	ment	ment	NOUN
cblr-2926	852	29	]	]	PUNCT
cblr-2926	852	30	office	office	NOUN
cblr-2926	852	31	has	have	AUX
cblr-2926	852	32	fewer	few	ADJ
cblr-2926	852	33	than	than	ADP
cblr-2926	852	34	two	two	NUM
cblr-2926	852	35	dozen	dozen	NOUN
cblr-2926	852	36	people	people	NOUN
cblr-2926	852	37	to	to	PART
cblr-2926	852	38	stop	stop	VERB
cblr-2926	852	39	tobacco	tobacco	NOUN
cblr-2926	852	40	smuggling	smuggling	NOUN
cblr-2926	852	41	.	.	PUNCT
cblr-2926	852	42	"	"	PUNCT
cblr-2926	852	43	)	)	PUNCT
cblr-2926	852	44	.	.	PUNCT
cblr-2926	853	1	204	204	NUM
cblr-2926	853	2	cf	cf	NOUN
cblr-2926	853	3	robertson	robertson	PROPN
cblr-2926	853	4	,	,	PUNCT
cblr-2926	853	5	supra	supra	PROPN
cblr-2926	853	6	note	note	PROPN
cblr-2926	853	7	40	40	NUM
cblr-2926	853	8	(	(	PUNCT
cblr-2926	853	9	smuggling	smuggling	NOUN
cblr-2926	853	10	from	from	ADP
cblr-2926	853	11	north	north	PROPN
cblr-2926	853	12	carolina	carolina	PROPN
cblr-2926	853	13	to	to	ADP
cblr-2926	853	14	michigan	michigan	PROPN
cblr-2926	853	15	)	)	PUNCT
cblr-2926	853	16	;	;	PUNCT
cblr-2926	853	17	patrick	patrick	PROPN
cblr-2926	853	18	fleenor	fleenor	PROPN
cblr-2926	853	19	,	,	PUNCT
cblr-2926	853	20	tax	tax	NOUN
cblr-2926	853	21	foundation	foundation	PROPN
cblr-2926	853	22	,	,	PUNCT
cblr-2926	853	23	california	california	PROPN
cblr-2926	853	24	schemin	schemin	PROPN
cblr-2926	853	25	'	'	PART
cblr-2926	853	26	:	:	PUNCT
cblr-2926	853	27	cigarette	cigarette	NOUN
cblr-2926	853	28	tax	tax	NOUN
cblr-2926	853	29	evasion	evasion	NOUN
cblr-2926	853	30	.	.	PUNCT
cblr-2926	854	1	and	and	CCONJ
cblr-2926	854	2	crime	crime	NOUN
cblr-2926	854	3	in	in	ADP
cblr-2926	854	4	the	the	DET
cblr-2926	854	5	golden	golden	ADJ
cblr-2926	854	6	state	state	NOUN
cblr-2926	854	7	(	(	PUNCT
cblr-2926	854	8	2006	2006	NUM
cblr-2926	854	9	)	)	PUNCT
cblr-2926	854	10	,	,	PUNCT
cblr-2926	854	11	http://www.taxfoundation.org/research/show/1911.html	http://www.taxfoundation.org/research/show/1911.html	PROPN
cblr-2926	854	12	(	(	PUNCT
cblr-2926	854	13	smuggling	smuggle	VERB
cblr-2926	854	14	from	from	ADP
cblr-2926	854	15	north	north	PROPN
cblr-2926	854	16	carolina	carolina	PROPN
cblr-2926	854	17	to	to	ADP
cblr-2926	854	18	california	california	PROPN
cblr-2926	854	19	)	)	PUNCT
cblr-2926	854	20	;	;	PUNCT
cblr-2926	854	21	us	us	PROPN
cblr-2926	854	22	attorney	attorney	NOUN
cblr-2926	854	23	glendale	glendale	PROPN
cblr-2926	854	24	man	man	NOUN
cblr-2926	854	25	convicted	convict	VERB
cblr-2926	854	26	in	in	ADP
cblr-2926	854	27	columbia	columbia	PROPN
cblr-2926	854	28	business	business	NOUN
cblr-2926	854	29	law	law	PROPN
cblr-2926	854	30	review	review	NOUN
cblr-2926	855	1	[	[	X
cblr-2926	855	2	vol	vol	NOUN
cblr-2926	855	3	.	.	PUNCT
cblr-2926	855	4	2010576	2010576	NUM
cblr-2926	855	5	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	855	6	hemi	hemi	PROPN
cblr-2926	855	7	group	group	PROPN
cblr-2926	855	8	complete	complete	ADJ
cblr-2926	855	9	cooperation	cooperation	NOUN
cblr-2926	855	10	is	be	AUX
cblr-2926	855	11	unlikely.205	unlikely.205	ADJ
cblr-2926	855	12	not	not	PART
cblr-2926	855	13	only	only	ADV
cblr-2926	855	14	would	would	AUX
cblr-2926	855	15	such	such	ADJ
cblr-2926	855	16	tax	tax	NOUN
cblr-2926	855	17	increases	increase	NOUN
cblr-2926	855	18	in	in	ADP
cblr-2926	855	19	low	low	ADJ
cblr-2926	855	20	-	-	PUNCT
cblr-2926	855	21	tax	tax	NOUN
cblr-2926	855	22	states	state	NOUN
cblr-2926	855	23	have	have	VERB
cblr-2926	855	24	a	a	DET
cblr-2926	855	25	direct	direct	ADJ
cblr-2926	855	26	impact	impact	NOUN
cblr-2926	855	27	on	on	ADP
cblr-2926	855	28	voters	voter	NOUN
cblr-2926	855	29	,	,	PUNCT
cblr-2926	855	30	but	but	CCONJ
cblr-2926	855	31	the	the	DET
cblr-2926	855	32	low	low	ADJ
cblr-2926	855	33	-	-	PUNCT
cblr-2926	855	34	tax	tax	NOUN
cblr-2926	855	35	states	state	NOUN
cblr-2926	855	36	have	have	VERB
cblr-2926	855	37	no	no	DET
cblr-2926	855	38	way	way	NOUN
cblr-2926	855	39	to	to	PART
cblr-2926	855	40	enjoy	enjoy	VERB
cblr-2926	855	41	the	the	DET
cblr-2926	855	42	benefits	benefit	NOUN
cblr-2926	855	43	of	of	ADP
cblr-2926	855	44	the	the	DET
cblr-2926	855	45	positive	positive	ADJ
cblr-2926	855	46	externality	externality	NOUN
cblr-2926	855	47	to	to	ADP
cblr-2926	855	48	high	high	ADJ
cblr-2926	855	49	-	-	PUNCT
cblr-2926	855	50	tax	tax	NOUN
cblr-2926	855	51	states	state	NOUN
cblr-2926	855	52	.	.	PUNCT
cblr-2926	856	1	indeed	indeed	ADV
cblr-2926	856	2	,	,	PUNCT
cblr-2926	856	3	since	since	SCONJ
cblr-2926	856	4	cigarette	cigarette	NOUN
cblr-2926	856	5	smuggling	smuggling	NOUN
cblr-2926	856	6	shifts	shift	NOUN
cblr-2926	856	7	the	the	DET
cblr-2926	856	8	legitimate	legitimate	ADJ
cblr-2926	856	9	sale	sale	NOUN
cblr-2926	856	10	of	of	ADP
cblr-2926	856	11	cigarettes	cigarette	NOUN
cblr-2926	856	12	from	from	ADP
cblr-2926	856	13	high	high	ADJ
cblr-2926	856	14	-	-	PUNCT
cblr-2926	856	15	tax	tax	NOUN
cblr-2926	856	16	to	to	ADP
cblr-2926	856	17	low	low	ADJ
cblr-2926	856	18	-	-	PUNCT
cblr-2926	856	19	tax	tax	NOUN
cblr-2926	856	20	states	state	NOUN
cblr-2926	856	21	,	,	PUNCT
cblr-2926	856	22	low	low	ADJ
cblr-2926	856	23	-	-	PUNCT
cblr-2926	856	24	tax	tax	NOUN
cblr-2926	856	25	states	state	NOUN
cblr-2926	856	26	enjoy	enjoy	VERB
cblr-2926	856	27	a	a	DET
cblr-2926	856	28	revenue	revenue	NOUN
cblr-2926	856	29	benefit	benefit	NOUN
cblr-2926	856	30	from	from	ADP
cblr-2926	856	31	the	the	DET
cblr-2926	856	32	smuggling.2	smuggling.2	PROPN
cblr-2926	856	33	06	06	NUM
cblr-2926	856	34	thus	thus	ADV
cblr-2926	856	35	,	,	PUNCT
cblr-2926	856	36	low	low	ADJ
cblr-2926	856	37	-	-	PUNCT
cblr-2926	856	38	tax	tax	NOUN
cblr-2926	856	39	states	state	NOUN
cblr-2926	856	40	would	would	AUX
cblr-2926	856	41	have	have	VERB
cblr-2926	856	42	to	to	PART
cblr-2926	856	43	adopt	adopt	VERB
cblr-2926	856	44	policies	policy	NOUN
cblr-2926	856	45	that	that	PRON
cblr-2926	856	46	reduced	reduce	VERB
cblr-2926	856	47	their	their	PRON
cblr-2926	856	48	own	own	ADJ
cblr-2926	856	49	revenues	revenue	NOUN
cblr-2926	856	50	to	to	PART
cblr-2926	856	51	combat	combat	VERB
cblr-2926	856	52	tax	tax	NOUN
cblr-2926	856	53	evasion	evasion	NOUN
cblr-2926	856	54	in	in	ADP
cblr-2926	856	55	other	other	ADJ
cblr-2926	856	56	states	state	NOUN
cblr-2926	856	57	.	.	PUNCT
cblr-2926	857	1	even	even	ADV
cblr-2926	857	2	without	without	ADP
cblr-2926	857	3	large	large	ADJ
cblr-2926	857	4	-	-	PUNCT
cblr-2926	857	5	scale	scale	NOUN
cblr-2926	857	6	cooperation	cooperation	NOUN
cblr-2926	857	7	,	,	PUNCT
cblr-2926	857	8	states	state	NOUN
cblr-2926	857	9	could	could	AUX
cblr-2926	857	10	benefit	benefit	VERB
cblr-2926	857	11	from	from	ADP
cblr-2926	857	12	some	some	DET
cblr-2926	857	13	measure	measure	NOUN
cblr-2926	857	14	of	of	ADP
cblr-2926	857	15	cooperation	cooperation	NOUN
cblr-2926	857	16	.	.	PUNCT
cblr-2926	858	1	as	as	ADP
cblr-2926	858	2	an	an	DET
cblr-2926	858	3	example	example	NOUN
cblr-2926	858	4	,	,	PUNCT
cblr-2926	858	5	a	a	DET
cblr-2926	858	6	coalition	coalition	NOUN
cblr-2926	858	7	of	of	ADP
cblr-2926	858	8	state	state	NOUN
cblr-2926	858	9	attorneys	attorney	NOUN
cblr-2926	858	10	general	general	ADJ
cblr-2926	858	11	was	be	AUX
cblr-2926	858	12	able	able	ADJ
cblr-2926	858	13	to	to	PART
cblr-2926	858	14	enter	enter	VERB
cblr-2926	858	15	into	into	ADP
cblr-2926	858	16	an	an	DET
cblr-2926	858	17	agreement	agreement	NOUN
cblr-2926	858	18	with	with	ADP
cblr-2926	858	19	credit	credit	NOUN
cblr-2926	858	20	card	card	NOUN
cblr-2926	858	21	companies	company	NOUN
cblr-2926	858	22	to	to	PART
cblr-2926	858	23	prevent	prevent	VERB
cblr-2926	858	24	the	the	DET
cblr-2926	858	25	use	use	NOUN
cblr-2926	858	26	of	of	ADP
cblr-2926	858	27	their	their	PRON
cblr-2926	858	28	cards	card	NOUN
cblr-2926	858	29	as	as	ADP
cblr-2926	858	30	payment	payment	NOUN
cblr-2926	858	31	for	for	ADP
cblr-2926	858	32	on	on	ADP
cblr-2926	858	33	-	-	PUNCT
cblr-2926	858	34	line	line	NOUN
cblr-2926	858	35	tobacco	tobacco	NOUN
cblr-2926	858	36	sales	sale	NOUN
cblr-2926	858	37	.	.	PUNCT
cblr-2926	859	1	207	207	NUM
cblr-2926	859	2	effective	effective	ADJ
cblr-2926	859	3	state	state	NOUN
cblr-2926	859	4	regulation	regulation	NOUN
cblr-2926	859	5	of	of	ADP
cblr-2926	859	6	wholesalers	wholesaler	NOUN
cblr-2926	859	7	and	and	CCONJ
cblr-2926	859	8	stamping	stamp	VERB
cblr-2926	859	9	agents	agent	NOUN
cblr-2926	859	10	in	in	ADP
cblr-2926	859	11	one	one	NUM
cblr-2926	859	12	state	state	NOUN
cblr-2926	859	13	can	can	AUX
cblr-2926	859	14	help	help	VERB
cblr-2926	859	15	prevent	prevent	VERB
cblr-2926	859	16	illegal	illegal	ADJ
cblr-2926	859	17	untaxed	untaxed	ADJ
cblr-2926	859	18	sales	sale	NOUN
cblr-2926	859	19	in	in	ADP
cblr-2926	859	20	other	other	ADJ
cblr-2926	859	21	states	state	NOUN
cblr-2926	859	22	.	.	PUNCT
cblr-2926	860	1	while	while	SCONJ
cblr-2926	860	2	state	state	NOUN
cblr-2926	860	3	cooperation	cooperation	NOUN
cblr-2926	860	4	on	on	ADP
cblr-2926	860	5	tax	tax	NOUN
cblr-2926	860	6	rates	rate	NOUN
cblr-2926	860	7	is	be	AUX
cblr-2926	860	8	difficult	difficult	ADJ
cblr-2926	860	9	,	,	PUNCT
cblr-2926	860	10	given	give	VERB
cblr-2926	860	11	the	the	DET
cblr-2926	860	12	cigarette	cigarette	NOUN
cblr-2926	860	13	smuggling	smuggling	NOUN
cblr-2926	860	14	conspiracy	conspiracy	NOUN
cblr-2926	860	15	,	,	PUNCT
cblr-2926	860	16	law	law	NOUN
cblr-2926	860	17	fuel	fuel	NOUN
cblr-2926	860	18	,	,	PUNCT
cblr-2926	860	19	apr	apr	PROPN
cblr-2926	860	20	.	.	PROPN
cblr-2926	860	21	24	24	NUM
cblr-2926	860	22	,	,	PUNCT
cblr-2926	860	23	2008	2008	NUM
cblr-2926	860	24	,	,	PUNCT
cblr-2926	860	25	http://www.law	http://www.law	NOUN
cblr-2926	860	26	fuel.com/show-release.asp?id=17753	fuel.com/show-release.asp?id=17753	NOUN
cblr-2926	860	27	(	(	PUNCT
cblr-2926	860	28	additional	additional	ADJ
cblr-2926	860	29	smuggling	smuggling	NOUN
cblr-2926	860	30	ring	ring	NOUN
cblr-2926	860	31	from	from	ADP
cblr-2926	860	32	north	north	PROPN
cblr-2926	860	33	carolina	carolina	PROPN
cblr-2926	860	34	to	to	ADP
cblr-2926	860	35	california	california	PROPN
cblr-2926	860	36	)	)	PUNCT
cblr-2926	860	37	.	.	PUNCT
cblr-2926	861	1	205	205	NUM
cblr-2926	861	2	see	see	VERB
cblr-2926	861	3	,	,	PUNCT
cblr-2926	861	4	e.g.	e.g.	ADV
cblr-2926	861	5	,	,	PUNCT
cblr-2926	861	6	robertson	robertson	PROPN
cblr-2926	861	7	,	,	PUNCT
cblr-2926	861	8	supra	supra	PROPN
cblr-2926	861	9	note	note	PROPN
cblr-2926	861	10	40	40	NUM
cblr-2926	861	11	(	(	PUNCT
cblr-2926	861	12	explaining	explain	VERB
cblr-2926	861	13	that	that	SCONJ
cblr-2926	861	14	north	north	PROPN
cblr-2926	861	15	carolina	carolina	PROPN
cblr-2926	861	16	might	might	AUX
cblr-2926	861	17	not	not	PART
cblr-2926	861	18	begin	begin	VERB
cblr-2926	861	19	using	use	VERB
cblr-2926	861	20	cigarette	cigarette	NOUN
cblr-2926	861	21	stamps	stamp	NOUN
cblr-2926	861	22	because	because	SCONJ
cblr-2926	861	23	of	of	ADP
cblr-2926	861	24	the	the	DET
cblr-2926	861	25	$	$	SYM
cblr-2926	861	26	6.6	6.6	NUM
cblr-2926	861	27	million	million	NUM
cblr-2926	861	28	cost	cost	NOUN
cblr-2926	861	29	to	to	ADP
cblr-2926	861	30	the	the	DET
cblr-2926	861	31	state	state	NOUN
cblr-2926	861	32	)	)	PUNCT
cblr-2926	861	33	;	;	PUNCT
cblr-2926	861	34	robert	robert	PROPN
cblr-2926	861	35	behre	behre	PROPN
cblr-2926	861	36	,	,	PUNCT
cblr-2926	861	37	house	house	PROPN
cblr-2926	861	38	ok	ok	PROPN
cblr-2926	861	39	's	's	PART
cblr-2926	861	40	cigarette	cigarette	NOUN
cblr-2926	861	41	-	-	PUNCT
cblr-2926	861	42	tax	tax	NOUN
cblr-2926	861	43	increase	increase	NOUN
cblr-2926	861	44	,	,	PUNCT
cblr-2926	861	45	post	post	NOUN
cblr-2926	861	46	&	&	CCONJ
cblr-2926	861	47	courier	courier	PROPN
cblr-2926	861	48	(	(	PUNCT
cblr-2926	861	49	charleston	charleston	PROPN
cblr-2926	861	50	)	)	PUNCT
cblr-2926	861	51	,	,	PUNCT
cblr-2926	861	52	apr	apr	PROPN
cblr-2926	861	53	.	.	PROPN
cblr-2926	861	54	3	3	NUM
cblr-2926	861	55	,	,	PUNCT
cblr-2926	861	56	2009	2009	NUM
cblr-2926	861	57	,	,	PUNCT
cblr-2926	861	58	at	at	ADP
cblr-2926	861	59	al	al	PROPN
cblr-2926	861	60	,	,	PUNCT
cblr-2926	861	61	available	available	ADJ
cblr-2926	861	62	at	at	ADP
cblr-2926	861	63	http://www	http://www	PROPN
cblr-2926	861	64	.	.	PUNCT
cblr-2926	862	1	postandcourier.com/news/2009/apr/03/house-oks-cigarette-taxincrease77	postandcourier.com/news/2009/apr/03/house-oks-cigarette-taxincrease77	PROPN
cblr-2926	862	2	455/	455/	NUM
cblr-2926	862	3	(	(	PUNCT
cblr-2926	862	4	explaining	explain	VERB
cblr-2926	862	5	that	that	SCONJ
cblr-2926	862	6	south	south	PROPN
cblr-2926	862	7	carolina	carolina	PROPN
cblr-2926	862	8	's	's	PART
cblr-2926	862	9	legislative	legislative	ADJ
cblr-2926	862	10	approval	approval	NOUN
cblr-2926	862	11	of	of	ADP
cblr-2926	862	12	a	a	DET
cblr-2926	862	13	cigarette	cigarette	NOUN
cblr-2926	862	14	tax	tax	NOUN
cblr-2926	862	15	increase	increase	NOUN
cblr-2926	862	16	from	from	ADP
cblr-2926	862	17	$	$	SYM
cblr-2926	862	18	0.07	0.07	NUM
cblr-2926	862	19	per	per	ADP
cblr-2926	862	20	pack	pack	NOUN
cblr-2926	862	21	to	to	ADP
cblr-2926	862	22	$	$	SYM
cblr-2926	862	23	0.57	0.57	NUM
cblr-2926	862	24	per	per	ADP
cblr-2926	862	25	pack	pack	NOUN
cblr-2926	862	26	would	would	AUX
cblr-2926	862	27	be	be	AUX
cblr-2926	862	28	"	"	PUNCT
cblr-2926	862	29	hard	hard	ADJ
cblr-2926	862	30	to	to	PART
cblr-2926	862	31	get	get	VERB
cblr-2926	862	32	"	"	PUNCT
cblr-2926	862	33	)	)	PUNCT
cblr-2926	862	34	.	.	PUNCT
cblr-2926	863	1	206	206	NUM
cblr-2926	863	2	for	for	ADP
cblr-2926	863	3	example	example	NOUN
cblr-2926	863	4	,	,	PUNCT
cblr-2926	863	5	it	it	PRON
cblr-2926	863	6	was	be	AUX
cblr-2926	863	7	reported	report	VERB
cblr-2926	863	8	that	that	SCONJ
cblr-2926	863	9	north	north	PROPN
cblr-2926	863	10	carolina	carolina	PROPN
cblr-2926	863	11	lawmakers	lawmaker	NOUN
cblr-2926	863	12	might	might	AUX
cblr-2926	863	13	have	have	VERB
cblr-2926	863	14	second	second	ADJ
cblr-2926	863	15	thoughts	thought	NOUN
cblr-2926	863	16	about	about	ADP
cblr-2926	863	17	instituting	institute	VERB
cblr-2926	863	18	a	a	DET
cblr-2926	863	19	tax	tax	NOUN
cblr-2926	863	20	stamping	stamping	NOUN
cblr-2926	863	21	system	system	NOUN
cblr-2926	863	22	that	that	PRON
cblr-2926	863	23	would	would	AUX
cblr-2926	863	24	cost	cost	VERB
cblr-2926	863	25	$	$	SYM
cblr-2926	863	26	6.6	6.6	NUM
cblr-2926	863	27	million	million	NUM
cblr-2926	863	28	per	per	ADP
cblr-2926	863	29	year	year	NOUN
cblr-2926	863	30	and	and	CCONJ
cblr-2926	863	31	that	that	SCONJ
cblr-2926	863	32	smuggling	smuggle	VERB
cblr-2926	863	33	out	out	ADP
cblr-2926	863	34	of	of	ADP
cblr-2926	863	35	north	north	PROPN
cblr-2926	863	36	carolina	carolina	PROPN
cblr-2926	863	37	is	be	AUX
cblr-2926	863	38	estimated	estimate	VERB
cblr-2926	863	39	at	at	ADP
cblr-2926	863	40	18	18	NUM
cblr-2926	863	41	million	million	NUM
cblr-2926	863	42	packs	pack	NOUN
cblr-2926	863	43	per	per	ADP
cblr-2926	863	44	year	year	NOUN
cblr-2926	863	45	.	.	PUNCT
cblr-2926	864	1	see	see	VERB
cblr-2926	864	2	robertson	robertson	PROPN
cblr-2926	864	3	,	,	PUNCT
cblr-2926	864	4	supra	supra	PROPN
cblr-2926	864	5	note	note	NOUN
cblr-2926	864	6	40	40	NUM
cblr-2926	864	7	.	.	PUNCT
cblr-2926	865	1	with	with	ADP
cblr-2926	865	2	north	north	PROPN
cblr-2926	865	3	carolina	carolina	PROPN
cblr-2926	865	4	's	's	PART
cblr-2926	865	5	$	$	SYM
cblr-2926	865	6	0.57	0.57	NUM
cblr-2926	865	7	per	per	ADP
cblr-2926	865	8	pack	pack	NOUN
cblr-2926	865	9	cigarette	cigarette	NOUN
cblr-2926	865	10	tax	tax	NOUN
cblr-2926	865	11	,	,	PUNCT
cblr-2926	865	12	a	a	DET
cblr-2926	865	13	total	total	ADJ
cblr-2926	865	14	elimination	elimination	NOUN
cblr-2926	865	15	in	in	ADP
cblr-2926	865	16	smuggling	smuggling	NOUN
cblr-2926	865	17	exports	export	NOUN
cblr-2926	865	18	would	would	AUX
cblr-2926	865	19	cost	cost	VERB
cblr-2926	865	20	the	the	DET
cblr-2926	865	21	state	state	NOUN
cblr-2926	865	22	$	$	SYM
cblr-2926	865	23	10.3	10.3	NUM
cblr-2926	865	24	million	million	NUM
cblr-2926	865	25	per	per	ADP
cblr-2926	865	26	year	year	NOUN
cblr-2926	865	27	in	in	ADP
cblr-2926	865	28	foregone	foregone	NOUN
cblr-2926	865	29	tax	tax	NOUN
cblr-2926	865	30	revenue	revenue	NOUN
cblr-2926	865	31	alone	alone	ADV
cblr-2926	865	32	.	.	PUNCT
cblr-2926	866	1	with	with	ADP
cblr-2926	866	2	lower	low	ADJ
cblr-2926	866	3	sales	sale	NOUN
cblr-2926	866	4	to	to	ADP
cblr-2926	866	5	smugglers	smuggler	NOUN
cblr-2926	866	6	,	,	PUNCT
cblr-2926	866	7	in	in	ADP
cblr-2926	866	8	-	-	PUNCT
cblr-2926	866	9	state	state	NOUN
cblr-2926	866	10	retailers	retailer	NOUN
cblr-2926	866	11	and	and	CCONJ
cblr-2926	866	12	wholesalers	wholesaler	NOUN
cblr-2926	866	13	would	would	AUX
cblr-2926	866	14	presumably	presumably	ADV
cblr-2926	866	15	have	have	VERB
cblr-2926	866	16	lower	low	ADJ
cblr-2926	866	17	income	income	NOUN
cblr-2926	866	18	,	,	PUNCT
cblr-2926	866	19	leading	lead	VERB
cblr-2926	866	20	to	to	ADP
cblr-2926	866	21	additional	additional	ADJ
cblr-2926	866	22	tax	tax	NOUN
cblr-2926	866	23	losses	loss	NOUN
cblr-2926	866	24	,	,	PUNCT
cblr-2926	866	25	since	since	SCONJ
cblr-2926	866	26	north	north	PROPN
cblr-2926	866	27	carolina	carolina	PROPN
cblr-2926	866	28	has	have	VERB
cblr-2926	866	29	a	a	DET
cblr-2926	866	30	corporate	corporate	ADJ
cblr-2926	866	31	income	income	NOUN
cblr-2926	866	32	tax	tax	NOUN
cblr-2926	866	33	.	.	PUNCT
cblr-2926	867	1	see	see	VERB
cblr-2926	867	2	north	north	PROPN
cblr-2926	867	3	carolina	carolina	PROPN
cblr-2926	867	4	department	department	PROPN
cblr-2926	867	5	of	of	ADP
cblr-2926	867	6	revenue	revenue	NOUN
cblr-2926	867	7	corporate	corporate	ADJ
cblr-2926	867	8	income	income	NOUN
cblr-2926	867	9	tax	tax	NOUN
cblr-2926	867	10	information	information	NOUN
cblr-2926	867	11	,	,	PUNCT
cblr-2926	867	12	http://www.dornc.com/taxes/corporate/	http://www.dornc.com/taxes/corporate/	PROPN
cblr-2926	867	13	(	(	PUNCT
cblr-2926	867	14	last	last	ADV
cblr-2926	867	15	visited	visit	VERB
cblr-2926	867	16	mar	mar	PROPN
cblr-2926	867	17	.	.	PROPN
cblr-2926	867	18	25	25	NUM
cblr-2926	867	19	,	,	PUNCT
cblr-2926	867	20	2010	2010	NUM
cblr-2926	867	21	)	)	PUNCT
cblr-2926	867	22	.	.	PUNCT
cblr-2926	868	1	207	207	NUM
cblr-2926	868	2	press	press	NOUN
cblr-2926	868	3	release	release	NOUN
cblr-2926	868	4	,	,	PUNCT
cblr-2926	868	5	attorney	attorney	NOUN
cblr-2926	868	6	gen	gen	PROPN
cblr-2926	868	7	.	.	PROPN
cblr-2926	868	8	of	of	ADP
cblr-2926	868	9	mont	mont	PROPN
cblr-2926	868	10	.	.	PUNCT
cblr-2926	868	11	,	,	PUNCT
cblr-2926	868	12	attorneys	attorney	NOUN
cblr-2926	868	13	general	general	ADJ
cblr-2926	868	14	,	,	PUNCT
cblr-2926	868	15	atf	atf	PROPN
cblr-2926	868	16	join	join	VERB
cblr-2926	868	17	with	with	ADP
cblr-2926	868	18	credit	credit	NOUN
cblr-2926	868	19	card	card	NOUN
cblr-2926	868	20	companies	company	NOUN
cblr-2926	868	21	to	to	PART
cblr-2926	868	22	prevent	prevent	VERB
cblr-2926	868	23	illegal	illegal	ADJ
cblr-2926	868	24	cigarette	cigarette	NOUN
cblr-2926	868	25	sales	sale	NOUN
cblr-2926	868	26	over	over	ADP
cblr-2926	868	27	the	the	DET
cblr-2926	868	28	internet	internet	NOUN
cblr-2926	868	29	(	(	PUNCT
cblr-2926	868	30	mar	mar	PROPN
cblr-2926	868	31	.	.	PROPN
cblr-2926	868	32	17	17	NUM
cblr-2926	868	33	,	,	PUNCT
cblr-2926	868	34	2005	2005	NUM
cblr-2926	868	35	)	)	PUNCT
cblr-2926	868	36	,	,	PUNCT
cblr-2926	868	37	available	available	ADJ
cblr-2926	868	38	at	at	ADP
cblr-2926	868	39	http://www.doj.mt.gov/news	http://www.doj.mt.gov/new	NOUN
cblr-2926	868	40	/releases2005/03172005.asp	/releases2005/03172005.asp	PUNCT
cblr-2926	868	41	.	.	PUNCT
cblr-2926	869	1	no	no	INTJ
cblr-2926	869	2	.	.	PUNCT
cblr-2926	870	1	2:5291	2:5291	NUM
cblr-2926	871	1	577	577	NUM
cblr-2926	871	2	different	different	ADJ
cblr-2926	871	3	state	state	NOUN
cblr-2926	871	4	policies	policy	NOUN
cblr-2926	871	5	regarding	regard	VERB
cblr-2926	871	6	tobacco	tobacco	NOUN
cblr-2926	871	7	consumption	consumption	NOUN
cblr-2926	871	8	,	,	PUNCT
cblr-2926	871	9	even	even	ADV
cblr-2926	871	10	limited	limited	ADJ
cblr-2926	871	11	cooperation	cooperation	NOUN
cblr-2926	871	12	on	on	ADP
cblr-2926	871	13	tax	tax	NOUN
cblr-2926	871	14	rates	rate	NOUN
cblr-2926	871	15	and	and	CCONJ
cblr-2926	871	16	approaches	approach	NOUN
cblr-2926	871	17	could	could	AUX
cblr-2926	871	18	yield	yield	VERB
cblr-2926	871	19	benefits.208	benefits.208	NOUN
cblr-2926	871	20	since	since	SCONJ
cblr-2926	871	21	,	,	PUNCT
cblr-2926	871	22	ultimately	ultimately	ADV
cblr-2926	871	23	,	,	PUNCT
cblr-2926	871	24	interstate	interstate	ADJ
cblr-2926	871	25	diversion	diversion	NOUN
cblr-2926	871	26	is	be	AUX
cblr-2926	871	27	driven	drive	VERB
cblr-2926	871	28	by	by	ADP
cblr-2926	871	29	differential	differential	ADJ
cblr-2926	871	30	tax	tax	NOUN
cblr-2926	871	31	rates	rate	NOUN
cblr-2926	871	32	,	,	PUNCT
cblr-2926	871	33	states	state	NOUN
cblr-2926	871	34	can	can	AUX
cblr-2926	871	35	provide	provide	VERB
cblr-2926	871	36	benefits	benefit	NOUN
cblr-2926	871	37	to	to	ADP
cblr-2926	871	38	neighbors	neighbor	NOUN
cblr-2926	871	39	by	by	ADP
cblr-2926	871	40	reducing	reduce	VERB
cblr-2926	871	41	tax	tax	NOUN
cblr-2926	871	42	differentials	differential	NOUN
cblr-2926	871	43	,	,	PUNCT
cblr-2926	871	44	which	which	PRON
cblr-2926	871	45	could	could	AUX
cblr-2926	871	46	be	be	AUX
cblr-2926	871	47	negotiated	negotiate	VERB
cblr-2926	871	48	in	in	ADP
cblr-2926	871	49	exchange	exchange	NOUN
cblr-2926	871	50	for	for	ADP
cblr-2926	871	51	other	other	ADJ
cblr-2926	871	52	concessions.20	concessions.20	PROPN
cblr-2926	871	53	9	9	NUM
cblr-2926	871	54	v.	v.	ADP
cblr-2926	871	55	conclusion	conclusion	NOUN
cblr-2926	871	56	states	state	NOUN
cblr-2926	871	57	face	face	VERB
cblr-2926	871	58	increasing	increase	VERB
cblr-2926	871	59	pressure	pressure	NOUN
cblr-2926	871	60	on	on	ADP
cblr-2926	871	61	their	their	PRON
cblr-2926	871	62	budgets	budget	NOUN
cblr-2926	871	63	,	,	PUNCT
cblr-2926	871	64	and	and	CCONJ
cblr-2926	871	65	tobacco	tobacco	NOUN
cblr-2926	871	66	taxes	taxis	NOUN
cblr-2926	871	67	offer	offer	VERB
cblr-2926	871	68	a	a	DET
cblr-2926	871	69	popular	popular	ADJ
cblr-2926	871	70	and	and	CCONJ
cblr-2926	871	71	potentially	potentially	ADV
cblr-2926	871	72	lucrative	lucrative	ADJ
cblr-2926	871	73	means	mean	NOUN
cblr-2926	871	74	of	of	ADP
cblr-2926	871	75	addressing	address	VERB
cblr-2926	871	76	this	this	DET
cblr-2926	871	77	pressure.2	pressure.2	PROPN
cblr-2926	871	78	10	10	NUM
cblr-2926	871	79	as	as	SCONJ
cblr-2926	871	80	tobacco	tobacco	NOUN
cblr-2926	871	81	taxes	taxis	NOUN
cblr-2926	871	82	continue	continue	VERB
cblr-2926	871	83	to	to	PART
cblr-2926	871	84	rise	rise	VERB
cblr-2926	871	85	,	,	PUNCT
cblr-2926	871	86	tax	tax	NOUN
cblr-2926	871	87	differentials	differential	NOUN
cblr-2926	871	88	will	will	AUX
cblr-2926	871	89	grow	grow	VERB
cblr-2926	871	90	,	,	PUNCT
cblr-2926	871	91	increasing	increase	VERB
cblr-2926	871	92	the	the	DET
cblr-2926	871	93	returns	return	NOUN
cblr-2926	871	94	to	to	ADP
cblr-2926	871	95	smuggling	smuggling	NOUN
cblr-2926	871	96	and	and	CCONJ
cblr-2926	871	97	exacerbating	exacerbate	VERB
cblr-2926	871	98	an	an	DET
cblr-2926	871	99	already	already	ADV
cblr-2926	871	100	serious	serious	ADJ
cblr-2926	871	101	problem.2	problem.2	NOUN
cblr-2926	871	102	1	1	NUM
cblr-2926	871	103	'	'	PUNCT
cblr-2926	871	104	while	while	SCONJ
cblr-2926	871	105	states	state	NOUN
cblr-2926	871	106	will	will	AUX
cblr-2926	871	107	be	be	AUX
cblr-2926	871	108	tempted	tempt	VERB
cblr-2926	871	109	to	to	PART
cblr-2926	871	110	turn	turn	VERB
cblr-2926	871	111	to	to	ADP
cblr-2926	871	112	federal	federal	ADJ
cblr-2926	871	113	help	help	NOUN
cblr-2926	871	114	to	to	PART
cblr-2926	871	115	combat	combat	VERB
cblr-2926	871	116	their	their	PRON
cblr-2926	871	117	evasion	evasion	NOUN
cblr-2926	871	118	problems	problem	NOUN
cblr-2926	871	119	,	,	PUNCT
cblr-2926	871	120	federal	federal	ADJ
cblr-2926	871	121	ability	ability	NOUN
cblr-2926	871	122	to	to	PART
cblr-2926	871	123	aid	aid	VERB
cblr-2926	871	124	is	be	AUX
cblr-2926	871	125	limited.212	limited.212	PROPN
cblr-2926	871	126	the	the	DET
cblr-2926	871	127	supreme	supreme	PROPN
cblr-2926	871	128	court	court	PROPN
cblr-2926	871	129	's	's	PART
cblr-2926	871	130	decision	decision	NOUN
cblr-2926	871	131	in	in	ADP
cblr-2926	871	132	hemi	hemi	PROPN
cblr-2926	871	133	group	group	PROPN
cblr-2926	871	134	restricts	restrict	VERB
cblr-2926	871	135	the	the	DET
cblr-2926	871	136	set	set	NOUN
cblr-2926	871	137	of	of	ADP
cblr-2926	871	138	legal	legal	ADJ
cblr-2926	871	139	tools	tool	NOUN
cblr-2926	871	140	that	that	PRON
cblr-2926	871	141	local	local	ADJ
cblr-2926	871	142	governments	government	NOUN
cblr-2926	871	143	-	-	PUNCT
cblr-2926	871	144	and	and	CCONJ
cblr-2926	871	145	potentially	potentially	ADV
cblr-2926	871	146	even	even	ADV
cblr-2926	871	147	states	state	NOUN
cblr-2926	871	148	-	-	PUNCT
cblr-2926	871	149	have	have	VERB
cblr-2926	871	150	in	in	ADP
cblr-2926	871	151	trying	try	VERB
cblr-2926	871	152	to	to	PART
cblr-2926	871	153	bring	bring	VERB
cblr-2926	871	154	enforcement	enforcement	NOUN
cblr-2926	871	155	suits.213	suits.213	NOUN
cblr-2926	871	156	208	208	NUM
cblr-2926	871	157	for	for	ADP
cblr-2926	871	158	example	example	NOUN
cblr-2926	871	159	,	,	PUNCT
cblr-2926	871	160	north	north	NOUN
cblr-2926	871	161	dakota	dakota	PROPN
cblr-2926	871	162	not	not	PART
cblr-2926	871	163	only	only	ADV
cblr-2926	871	164	is	be	AUX
cblr-2926	871	165	unusual	unusual	ADJ
cblr-2926	871	166	in	in	ADP
cblr-2926	871	167	not	not	PART
cblr-2926	871	168	requiring	require	VERB
cblr-2926	871	169	tax	tax	NOUN
cblr-2926	871	170	stamps	stamp	NOUN
cblr-2926	871	171	,	,	PUNCT
cblr-2926	871	172	but	but	CCONJ
cblr-2926	871	173	also	also	ADV
cblr-2926	871	174	has	have	VERB
cblr-2926	871	175	an	an	DET
cblr-2926	871	176	excise	excise	NOUN
cblr-2926	871	177	tax	tax	NOUN
cblr-2926	871	178	rate	rate	NOUN
cblr-2926	871	179	far	far	ADV
cblr-2926	871	180	below	below	ADP
cblr-2926	871	181	its	its	PRON
cblr-2926	871	182	neighbors	neighbor	NOUN
cblr-2926	871	183	(	(	PUNCT
cblr-2926	871	184	$	$	SYM
cblr-2926	871	185	0.44	0.44	NUM
cblr-2926	871	186	per	per	ADP
cblr-2926	871	187	pack	pack	NOUN
cblr-2926	871	188	in	in	ADP
cblr-2926	871	189	north	north	PROPN
cblr-2926	871	190	dakota	dakota	PROPN
cblr-2926	871	191	vs.	vs.	CCONJ
cblr-2926	871	192	$	$	SYM
cblr-2926	871	193	1.50	1.50	NUM
cblr-2926	871	194	per	per	ADP
cblr-2926	871	195	pack	pack	NOUN
cblr-2926	871	196	in	in	ADP
cblr-2926	871	197	minnesota	minnesota	PROPN
cblr-2926	871	198	,	,	PUNCT
cblr-2926	871	199	its	its	PRON
cblr-2926	871	200	next	next	ADJ
cblr-2926	871	201	cheapest	cheap	ADJ
cblr-2926	871	202	neighbor	neighbor	NOUN
cblr-2926	871	203	)	)	PUNCT
cblr-2926	871	204	.	.	PUNCT
cblr-2926	872	1	see	see	VERB
cblr-2926	872	2	oig	oig	PROPN
cblr-2926	872	3	report	report	PROPN
cblr-2926	872	4	,	,	PUNCT
cblr-2926	872	5	supra	supra	PROPN
cblr-2926	872	6	note	note	NOUN
cblr-2926	872	7	2	2	NUM
cblr-2926	872	8	,	,	PUNCT
cblr-2926	872	9	at	at	ADP
cblr-2926	872	10	10	10	NUM
cblr-2926	872	11	.	.	PUNCT
cblr-2926	872	12	209	209	NUM
cblr-2926	873	1	for	for	ADP
cblr-2926	873	2	example	example	NOUN
cblr-2926	873	3	,	,	PUNCT
cblr-2926	873	4	maryland	maryland	PROPN
cblr-2926	873	5	suffers	suffer	VERB
cblr-2926	873	6	significant	significant	ADJ
cblr-2926	873	7	evasion	evasion	NOUN
cblr-2926	873	8	due	due	ADP
cblr-2926	873	9	to	to	ADP
cblr-2926	873	10	the	the	DET
cblr-2926	873	11	tax	tax	NOUN
cblr-2926	873	12	differential	differential	NOUN
cblr-2926	873	13	with	with	ADP
cblr-2926	873	14	its	its	PRON
cblr-2926	873	15	neighbor	neighbor	NOUN
cblr-2926	873	16	virginia	virginia	PROPN
cblr-2926	873	17	.	.	PUNCT
cblr-2926	874	1	see	see	VERB
cblr-2926	874	2	hancock	hancock	PROPN
cblr-2926	874	3	,	,	PUNCT
cblr-2926	874	4	supra	supra	PROPN
cblr-2926	874	5	note	note	NOUN
cblr-2926	874	6	203	203	NUM
cblr-2926	874	7	.	.	PUNCT
cblr-2926	875	1	even	even	ADV
cblr-2926	875	2	north	north	PROPN
cblr-2926	875	3	carolina	carolina	PROPN
cblr-2926	875	4	,	,	PUNCT
cblr-2926	875	5	with	with	ADP
cblr-2926	875	6	some	some	PRON
cblr-2926	875	7	of	of	ADP
cblr-2926	875	8	the	the	DET
cblr-2926	875	9	lowest	low	ADJ
cblr-2926	875	10	cigarette	cigarette	NOUN
cblr-2926	875	11	taxes	taxis	NOUN
cblr-2926	875	12	in	in	ADP
cblr-2926	875	13	the	the	DET
cblr-2926	875	14	nation	nation	NOUN
cblr-2926	875	15	,	,	PUNCT
cblr-2926	875	16	may	may	AUX
cblr-2926	875	17	be	be	AUX
cblr-2926	875	18	the	the	DET
cblr-2926	875	19	target	target	NOUN
cblr-2926	875	20	of	of	ADP
cblr-2926	875	21	cigarette	cigarette	NOUN
cblr-2926	875	22	smuggling	smuggling	NOUN
cblr-2926	875	23	from	from	ADP
cblr-2926	875	24	neighboring	neighbor	VERB
cblr-2926	875	25	south	south	PROPN
cblr-2926	875	26	carolina	carolina	PROPN
cblr-2926	875	27	,	,	PUNCT
cblr-2926	875	28	which	which	PRON
cblr-2926	875	29	charges	charge	VERB
cblr-2926	875	30	$	$	SYM
cblr-2926	875	31	0.38	0.38	NUM
cblr-2926	875	32	per	per	ADP
cblr-2926	875	33	pack	pack	NOUN
cblr-2926	875	34	less	less	ADJ
cblr-2926	875	35	.	.	PUNCT
cblr-2926	876	1	see	see	VERB
cblr-2926	876	2	robertson	robertson	PROPN
cblr-2926	876	3	,	,	PUNCT
cblr-2926	876	4	supra	supra	PROPN
cblr-2926	876	5	note	note	NOUN
cblr-2926	876	6	40	40	NUM
cblr-2926	876	7	.	.	PUNCT
cblr-2926	877	1	note	note	VERB
cblr-2926	877	2	that	that	SCONJ
cblr-2926	877	3	even	even	ADV
cblr-2926	877	4	uniform	uniform	ADJ
cblr-2926	877	5	tax	tax	NOUN
cblr-2926	877	6	rates	rate	NOUN
cblr-2926	877	7	would	would	AUX
cblr-2926	877	8	not	not	PART
cblr-2926	877	9	directly	directly	ADV
cblr-2926	877	10	solve	solve	VERB
cblr-2926	877	11	the	the	DET
cblr-2926	877	12	problem	problem	NOUN
cblr-2926	877	13	of	of	ADP
cblr-2926	877	14	untaxed	untaxed	ADJ
cblr-2926	877	15	on	on	ADP
cblr-2926	877	16	-	-	PUNCT
cblr-2926	877	17	reservation	reservation	NOUN
cblr-2926	877	18	sales	sale	NOUN
cblr-2926	877	19	.	.	PUNCT
cblr-2926	878	1	smugglers	smuggler	NOUN
cblr-2926	878	2	could	could	AUX
cblr-2926	878	3	still	still	ADV
cblr-2926	878	4	use	use	VERB
cblr-2926	878	5	reservations	reservation	NOUN
cblr-2926	878	6	as	as	ADP
cblr-2926	878	7	their	their	PRON
cblr-2926	878	8	source	source	NOUN
cblr-2926	878	9	of	of	ADP
cblr-2926	878	10	untaxed	untaxed	ADJ
cblr-2926	878	11	cigarettes	cigarette	NOUN
cblr-2926	878	12	,	,	PUNCT
cblr-2926	878	13	although	although	SCONJ
cblr-2926	878	14	enforcement	enforcement	NOUN
cblr-2926	878	15	would	would	AUX
cblr-2926	878	16	presumably	presumably	ADV
cblr-2926	878	17	be	be	AUX
cblr-2926	878	18	easier	easy	ADJ
cblr-2926	878	19	with	with	SCONJ
cblr-2926	878	20	fewer	few	ADJ
cblr-2926	878	21	sources	source	NOUN
cblr-2926	878	22	of	of	ADP
cblr-2926	878	23	low	low	ADJ
cblr-2926	878	24	-	-	PUNCT
cblr-2926	878	25	tax	tax	NOUN
cblr-2926	878	26	cigarettes	cigarette	NOUN
cblr-2926	878	27	to	to	PART
cblr-2926	878	28	monitor	monitor	VERB
cblr-2926	878	29	.	.	PUNCT
cblr-2926	879	1	cf	cf	NOUN
cblr-2926	879	2	.	.	PUNCT
cblr-2926	880	1	oig	oig	PROPN
cblr-2926	880	2	report	report	PROPN
cblr-2926	880	3	,	,	PUNCT
cblr-2926	880	4	supra	supra	PROPN
cblr-2926	880	5	note	note	NOUN
cblr-2926	880	6	2	2	NUM
cblr-2926	880	7	,	,	PUNCT
cblr-2926	880	8	at	at	ADP
cblr-2926	880	9	1	1	NUM
cblr-2926	880	10	(	(	PUNCT
cblr-2926	880	11	noting	note	VERB
cblr-2926	880	12	alcohol	alcohol	NOUN
cblr-2926	880	13	enforcement	enforcement	NOUN
cblr-2926	880	14	is	be	AUX
cblr-2926	880	15	less	less	ADV
cblr-2926	880	16	problematic	problematic	ADJ
cblr-2926	880	17	than	than	ADP
cblr-2926	880	18	tobacco	tobacco	NOUN
cblr-2926	880	19	enforcement	enforcement	NOUN
cblr-2926	880	20	in	in	ADP
cblr-2926	880	21	part	part	NOUN
cblr-2926	880	22	because	because	SCONJ
cblr-2926	880	23	alcohol	alcohol	NOUN
cblr-2926	880	24	diversion	diversion	NOUN
cblr-2926	880	25	is	be	AUX
cblr-2926	880	26	limited	limit	VERB
cblr-2926	880	27	to	to	ADP
cblr-2926	880	28	specific	specific	ADJ
cblr-2926	880	29	geographic	geographic	ADJ
cblr-2926	880	30	areas	area	NOUN
cblr-2926	880	31	)	)	PUNCT
cblr-2926	880	32	.	.	PUNCT
cblr-2926	881	1	n0	n0	PROPN
cblr-2926	881	2	see	see	VERB
cblr-2926	881	3	supra	supra	PROPN
cblr-2926	881	4	part	part	PROPN
cblr-2926	881	5	i.	i.	PROPN
cblr-2926	881	6	.n	.n	PROPN
cblr-2926	881	7	see	see	VERB
cblr-2926	881	8	supra	supra	PROPN
cblr-2926	881	9	part	part	PROPN
cblr-2926	881	10	i.	i.	PROPN
cblr-2926	881	11	212	212	NUM
cblr-2926	881	12	see	see	VERB
cblr-2926	881	13	supra	supra	PROPN
cblr-2926	881	14	part	part	PROPN
cblr-2926	881	15	iv	iv	NUM
cblr-2926	881	16	.	.	PROPN
cblr-2926	881	17	21	21	NUM
cblr-2926	881	18	.	.	PUNCT
cblr-2926	882	1	see	see	VERB
cblr-2926	882	2	supra	supra	PROPN
cblr-2926	882	3	part	part	PROPN
cblr-2926	882	4	iii	iii	PROPN
cblr-2926	882	5	.	.	PUNCT
cblr-2926	882	6	col	col	PROPN
cblr-2926	882	7	umbia	umbia	PROPN
cblr-2926	883	1	b	b	PROPN
cblr-2926	884	1	usiness	usiness	PROPN
cblr-2926	884	2	la	la	PROPN
cblr-2926	884	3	w	w	PROPN
cblr-2926	884	4	re	re	PROPN
cblr-2926	884	5	vie	vie	PROPN
cblr-2926	884	6	w	w	PROPN
cblr-2926	885	1	[	[	X
cblr-2926	885	2	vol	vol	NOUN
cblr-2926	885	3	.	.	PUNCT
cblr-2926	885	4	2010578	2010578	NUM
cblr-2926	885	5	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	885	6	hemi	hemi	PROPN
cblr-2926	885	7	group	group	PROPN
cblr-2926	885	8	nonetheless	nonetheless	ADV
cblr-2926	885	9	,	,	PUNCT
cblr-2926	885	10	even	even	ADV
cblr-2926	885	11	to	to	ADP
cblr-2926	885	12	the	the	DET
cblr-2926	885	13	extent	extent	NOUN
cblr-2926	885	14	states	state	NOUN
cblr-2926	885	15	or	or	CCONJ
cblr-2926	885	16	local	local	ADJ
cblr-2926	885	17	governments	government	NOUN
cblr-2926	885	18	still	still	ADV
cblr-2926	885	19	can	can	AUX
cblr-2926	885	20	try	try	VERB
cblr-2926	885	21	to	to	PART
cblr-2926	885	22	bring	bring	VERB
cblr-2926	885	23	civil	civil	ADJ
cblr-2926	885	24	suits	suit	NOUN
cblr-2926	885	25	against	against	ADP
cblr-2926	885	26	internet	internet	NOUN
cblr-2926	885	27	retailers	retailer	NOUN
cblr-2926	885	28	,	,	PUNCT
cblr-2926	885	29	they	they	PRON
cblr-2926	885	30	are	be	AUX
cblr-2926	885	31	of	of	ADP
cblr-2926	885	32	only	only	ADV
cblr-2926	885	33	limited	limited	ADJ
cblr-2926	885	34	value	value	NOUN
cblr-2926	885	35	in	in	ADP
cblr-2926	885	36	combating	combat	VERB
cblr-2926	885	37	evasion.21	evasion.21	ADJ
cblr-2926	885	38	civil	civil	ADJ
cblr-2926	885	39	suits	suit	NOUN
cblr-2926	885	40	alone	alone	ADV
cblr-2926	885	41	can	can	AUX
cblr-2926	885	42	not	not	PART
cblr-2926	885	43	stop	stop	VERB
cblr-2926	885	44	smuggling	smuggling	NOUN
cblr-2926	885	45	or	or	CCONJ
cblr-2926	885	46	illicit	illicit	ADJ
cblr-2926	885	47	internet	internet	NOUN
cblr-2926	885	48	retail	retail	NOUN
cblr-2926	885	49	sales.215	sales.215	VERB
cblr-2926	885	50	the	the	DET
cblr-2926	885	51	additional	additional	ADJ
cblr-2926	885	52	tools	tool	NOUN
cblr-2926	885	53	states	state	NOUN
cblr-2926	885	54	could	could	AUX
cblr-2926	885	55	be	be	AUX
cblr-2926	885	56	given	give	VERB
cblr-2926	885	57	by	by	ADP
cblr-2926	885	58	federal	federal	ADJ
cblr-2926	885	59	legislation	legislation	NOUN
cblr-2926	885	60	would	would	AUX
cblr-2926	885	61	be	be	AUX
cblr-2926	885	62	of	of	ADP
cblr-2926	885	63	only	only	ADV
cblr-2926	885	64	limited	limited	ADJ
cblr-2926	885	65	,	,	PUNCT
cblr-2926	885	66	incremental	incremental	ADJ
cblr-2926	885	67	value.216	value.216	NOUN
cblr-2926	885	68	beyond	beyond	ADP
cblr-2926	885	69	reliance	reliance	NOUN
cblr-2926	885	70	on	on	ADP
cblr-2926	885	71	federal	federal	ADJ
cblr-2926	885	72	statutes	statute	NOUN
cblr-2926	885	73	and	and	CCONJ
cblr-2926	885	74	investigative	investigative	ADJ
cblr-2926	885	75	forces	force	NOUN
cblr-2926	885	76	,	,	PUNCT
cblr-2926	885	77	states	state	NOUN
cblr-2926	885	78	have	have	VERB
cblr-2926	885	79	to	to	PART
cblr-2926	885	80	take	take	VERB
cblr-2926	885	81	responsibility	responsibility	NOUN
cblr-2926	885	82	for	for	ADP
cblr-2926	885	83	developing	develop	VERB
cblr-2926	885	84	their	their	PRON
cblr-2926	885	85	own	own	ADJ
cblr-2926	885	86	enforcement	enforcement	NOUN
cblr-2926	885	87	techniques	technique	NOUN
cblr-2926	885	88	and	and	CCONJ
cblr-2926	885	89	resources	resource	NOUN
cblr-2926	885	90	that	that	PRON
cblr-2926	885	91	ensure	ensure	VERB
cblr-2926	885	92	tax	tax	NOUN
cblr-2926	885	93	collection.217	collection.217	NOUN
cblr-2926	885	94	failure	failure	NOUN
cblr-2926	885	95	to	to	PART
cblr-2926	885	96	do	do	AUX
cblr-2926	885	97	so	so	ADV
cblr-2926	885	98	will	will	AUX
cblr-2926	885	99	reward	reward	VERB
cblr-2926	885	100	both	both	DET
cblr-2926	885	101	smugglers	smuggler	NOUN
cblr-2926	885	102	and	and	CCONJ
cblr-2926	885	103	consumers	consumer	NOUN
cblr-2926	885	104	willing	willing	ADJ
cblr-2926	885	105	to	to	PART
cblr-2926	885	106	evade	evade	VERB
cblr-2926	885	107	taxes	taxis	NOUN
cblr-2926	885	108	,	,	PUNCT
cblr-2926	885	109	reducing	reduce	VERB
cblr-2926	885	110	the	the	DET
cblr-2926	885	111	equity	equity	NOUN
cblr-2926	885	112	of	of	ADP
cblr-2926	885	113	taxation	taxation	NOUN
cblr-2926	885	114	.	.	PUNCT
cblr-2926	886	1	further	far	ADV
cblr-2926	886	2	,	,	PUNCT
cblr-2926	886	3	such	such	ADJ
cblr-2926	886	4	failures	failure	NOUN
cblr-2926	886	5	put	put	VERB
cblr-2926	886	6	honest	honest	ADJ
cblr-2926	886	7	retailers	retailer	NOUN
cblr-2926	886	8	at	at	ADP
cblr-2926	886	9	a	a	DET
cblr-2926	886	10	competitive	competitive	ADJ
cblr-2926	886	11	disadvantage	disadvantage	NOUN
cblr-2926	886	12	and	and	CCONJ
cblr-2926	886	13	harm	harm	VERB
cblr-2926	886	14	their	their	PRON
cblr-2926	886	15	businesses.2	businesses.2	PROPN
cblr-2926	886	16	18	18	NUM
cblr-2926	886	17	214	214	NUM
cblr-2926	886	18	see	see	NOUN
cblr-2926	886	19	supra	supra	PROPN
cblr-2926	886	20	part	part	NOUN
cblr-2926	886	21	iii.b	iii.b	PROPN
cblr-2926	886	22	.	.	X
cblr-2926	886	23	2	2	NUM
cblr-2926	886	24	see	see	VERB
cblr-2926	886	25	supra	supra	PROPN
cblr-2926	886	26	part	part	PROPN
cblr-2926	886	27	iv	iv	NUM
cblr-2926	886	28	.	.	PUNCT
cblr-2926	886	29	216	216	NUM
cblr-2926	886	30	see	see	VERB
cblr-2926	886	31	supra	supra	PROPN
cblr-2926	886	32	part	part	PROPN
cblr-2926	886	33	iv	iv	NUM
cblr-2926	886	34	.	.	PROPN
cblr-2926	886	35	217	217	NUM
cblr-2926	886	36	see	see	VERB
cblr-2926	886	37	supra	supra	PROPN
cblr-2926	886	38	part	part	PROPN
cblr-2926	886	39	iv	iv	PROPN
cblr-2926	886	40	.	.	PROPN
cblr-2926	886	41	21	21	NUM
cblr-2926	886	42	see	see	VERB
cblr-2926	886	43	,	,	PUNCT
cblr-2926	886	44	e.g.	e.g.	ADV
cblr-2926	886	45	,	,	PUNCT
cblr-2926	886	46	n.y	n.y	PROPN
cblr-2926	886	47	.	.	PROPN
cblr-2926	886	48	proposes	propose	VERB
cblr-2926	886	49	to	to	PART
cblr-2926	886	50	rein	rein	VERB
cblr-2926	886	51	in	in	ADP
cblr-2926	886	52	untaxed	untaxed	ADJ
cblr-2926	886	53	cigarette	cigarette	NOUN
cblr-2926	886	54	sales	sale	NOUN
cblr-2926	886	55	,	,	PUNCT
cblr-2926	886	56	convenience	convenience	NOUN
cblr-2926	886	57	store	store	NOUN
cblr-2926	886	58	news.com	news.com	X
cblr-2926	886	59	,	,	PUNCT
cblr-2926	886	60	feb	feb	PROPN
cblr-2926	886	61	.	.	PROPN
cblr-2926	886	62	24	24	NUM
cblr-2926	886	63	,	,	PUNCT
cblr-2926	886	64	2010	2010	NUM
cblr-2926	886	65	,	,	PUNCT
cblr-2926	886	66	http://www.csnews.com/csn	http://www.csnews.com/csn	NOUN
cblr-2926	886	67	/news	/new	NOUN
cblr-2926	886	68	/	/	SYM
cblr-2926	886	69	articledisplay.jsp?vnu	articledisplay.jsp?vnu	NOUN
cblr-2926	886	70	-	-	PUNCT
cblr-2926	886	71	contentid=1004070955	contentid=1004070955	NOUN
cblr-2926	886	72	(	(	PUNCT
cblr-2926	886	73	convenience	convenience	NOUN
cblr-2926	886	74	stores	store	NOUN
cblr-2926	886	75	complaining	complain	VERB
cblr-2926	886	76	about	about	ADP
cblr-2926	886	77	losing	lose	VERB
cblr-2926	886	78	business	business	NOUN
cblr-2926	886	79	to	to	ADP
cblr-2926	886	80	indian	indian	ADJ
cblr-2926	886	81	reservations	reservation	NOUN
cblr-2926	886	82	due	due	ADP
cblr-2926	886	83	to	to	ADP
cblr-2926	886	84	cigarette	cigarette	NOUN
cblr-2926	886	85	tax	tax	NOUN
cblr-2926	886	86	evasion	evasion	NOUN
cblr-2926	886	87	)	)	PUNCT
cblr-2926	886	88	.	.	PUNCT
cblr-2926	887	1	no	no	INTJ
cblr-2926	887	2	.	.	PUNCT
cblr-2926	888	1	2:529	2:529	NUM
cblr-2926	888	2	]	]	X
cblr-2926	888	3	579	579	NUM
cblr-2926	888	4	vi	vi	NOUN
cblr-2926	888	5	.	.	PUNCT
cblr-2926	889	1	addendum	addendum	PROPN
cblr-2926	889	2	:	:	PUNCT
cblr-2926	889	3	the	the	DET
cblr-2926	889	4	pact	pact	NOUN
cblr-2926	889	5	act	act	NOUN
cblr-2926	889	6	in	in	ADP
cblr-2926	889	7	march	march	PROPN
cblr-2926	889	8	,	,	PUNCT
cblr-2926	889	9	2010	2010	NUM
cblr-2926	889	10	,	,	PUNCT
cblr-2926	889	11	the	the	DET
cblr-2926	889	12	prevent	prevent	NOUN
cblr-2926	889	13	all	all	DET
cblr-2926	889	14	cigarette	cigarette	NOUN
cblr-2926	889	15	trafficking	trafficking	NOUN
cblr-2926	889	16	act	act	NOUN
cblr-2926	889	17	(	(	PUNCT
cblr-2926	889	18	pact	pact	PROPN
cblr-2926	889	19	act	act	PROPN
cblr-2926	889	20	)	)	PUNCT
cblr-2926	889	21	of	of	ADP
cblr-2926	889	22	2009	2009	NUM
cblr-2926	889	23	was	be	AUX
cblr-2926	889	24	enacted	enact	VERB
cblr-2926	889	25	into	into	ADP
cblr-2926	889	26	law.219	law.219	NOUN
cblr-2926	889	27	aimed	aim	VERB
cblr-2926	889	28	at	at	ADP
cblr-2926	889	29	combating	combat	VERB
cblr-2926	889	30	internet	internet	NOUN
cblr-2926	889	31	evasion	evasion	NOUN
cblr-2926	889	32	,	,	PUNCT
cblr-2926	889	33	the	the	DET
cblr-2926	889	34	pact	pact	NOUN
cblr-2926	889	35	act	act	NOUN
cblr-2926	889	36	amends	amend	VERB
cblr-2926	889	37	the	the	DET
cblr-2926	889	38	jenkins	jenkins	PROPN
cblr-2926	889	39	act	act	PROPN
cblr-2926	889	40	and	and	CCONJ
cblr-2926	889	41	imposes	impose	VERB
cblr-2926	889	42	stricter	strict	ADJ
cblr-2926	889	43	penalties	penalty	NOUN
cblr-2926	889	44	and	and	CCONJ
cblr-2926	889	45	regulations	regulation	NOUN
cblr-2926	889	46	for	for	ADP
cblr-2926	889	47	interstate	interstate	ADJ
cblr-2926	889	48	sales.22	sales.22	NOUN
cblr-2926	889	49	0	0	PUNCT
cblr-2926	889	50	while	while	SCONJ
cblr-2926	889	51	the	the	DET
cblr-2926	889	52	act	act	NOUN
cblr-2926	889	53	will	will	AUX
cblr-2926	889	54	presumably	presumably	ADV
cblr-2926	889	55	not	not	PART
cblr-2926	889	56	affect	affect	VERB
cblr-2926	889	57	smuggling	smuggle	VERB
cblr-2926	889	58	itself	itself	PRON
cblr-2926	889	59	,	,	PUNCT
cblr-2926	889	60	it	it	PRON
cblr-2926	889	61	could	could	AUX
cblr-2926	889	62	potentially	potentially	ADV
cblr-2926	889	63	impact	impact	VERB
cblr-2926	889	64	the	the	DET
cblr-2926	889	65	volume	volume	NOUN
cblr-2926	889	66	of	of	ADP
cblr-2926	889	67	internet	internet	NOUN
cblr-2926	889	68	sales.221	sales.221	NOUN
cblr-2926	889	69	specifically	specifically	ADV
cblr-2926	889	70	,	,	PUNCT
cblr-2926	889	71	the	the	DET
cblr-2926	889	72	act	act	NOUN
cblr-2926	889	73	requires	require	VERB
cblr-2926	889	74	internet	internet	NOUN
cblr-2926	889	75	retailers	retailer	NOUN
cblr-2926	889	76	to	to	PART
cblr-2926	889	77	collect	collect	VERB
cblr-2926	889	78	state	state	NOUN
cblr-2926	889	79	and	and	CCONJ
cblr-2926	889	80	local	local	ADJ
cblr-2926	889	81	excise	excise	NOUN
cblr-2926	889	82	taxes	taxis	NOUN
cblr-2926	889	83	prior	prior	ADV
cblr-2926	889	84	to	to	ADP
cblr-2926	889	85	delivering	deliver	VERB
cblr-2926	889	86	cigarettes	cigarette	NOUN
cblr-2926	889	87	in	in	ADP
cblr-2926	889	88	interstate	interstate	ADJ
cblr-2926	889	89	sales.222	sales.222	NOUN
cblr-2926	889	90	penalties	penalty	NOUN
cblr-2926	889	91	for	for	ADP
cblr-2926	889	92	violation	violation	NOUN
cblr-2926	889	93	were	be	AUX
cblr-2926	889	94	increased	increase	VERB
cblr-2926	889	95	to	to	ADP
cblr-2926	889	96	up	up	ADP
cblr-2926	889	97	to	to	PART
cblr-2926	889	98	three	three	NUM
cblr-2926	889	99	years	year	NOUN
cblr-2926	889	100	in	in	ADP
cblr-2926	889	101	prison	prison	NOUN
cblr-2926	889	102	or	or	CCONJ
cblr-2926	889	103	a	a	DET
cblr-2926	889	104	civil	civil	ADJ
cblr-2926	889	105	monetary	monetary	ADJ
cblr-2926	889	106	penalty.22	penalty.22	NOUN
cblr-2926	889	107	3	3	NUM
cblr-2926	889	108	state	state	NOUN
cblr-2926	889	109	attorneys	attorney	NOUN
cblr-2926	889	110	general	general	ADJ
cblr-2926	889	111	and	and	CCONJ
cblr-2926	889	112	local	local	ADJ
cblr-2926	889	113	corporation	corporation	NOUN
cblr-2926	889	114	counsels	counsel	NOUN
cblr-2926	889	115	can	can	AUX
cblr-2926	889	116	bring	bring	VERB
cblr-2926	889	117	suit	suit	NOUN
cblr-2926	889	118	against	against	ADP
cblr-2926	889	119	violators	violator	NOUN
cblr-2926	889	120	to	to	PART
cblr-2926	889	121	seek	seek	VERB
cblr-2926	889	122	injunctions	injunction	NOUN
cblr-2926	889	123	or	or	CCONJ
cblr-2926	889	124	civil	civil	ADJ
cblr-2926	889	125	damages	damage	NOUN
cblr-2926	889	126	.	.	PUNCT
cblr-2926	890	1	224	224	NUM
cblr-2926	890	2	the	the	DET
cblr-2926	890	3	act	act	NOUN
cblr-2926	890	4	also	also	ADV
cblr-2926	890	5	bans	ban	VERB
cblr-2926	890	6	most	most	ADJ
cblr-2926	890	7	shipments	shipment	NOUN
cblr-2926	890	8	of	of	ADP
cblr-2926	890	9	cigarettes	cigarette	NOUN
cblr-2926	890	10	219	219	NUM
cblr-2926	890	11	prevent	prevent	VERB
cblr-2926	890	12	all	all	DET
cblr-2926	890	13	cigarette	cigarette	NOUN
cblr-2926	890	14	trafficking	trafficking	NOUN
cblr-2926	890	15	act	act	NOUN
cblr-2926	890	16	(	(	PUNCT
cblr-2926	890	17	pact	pact	PROPN
cblr-2926	890	18	act	act	PROPN
cblr-2926	890	19	)	)	PUNCT
cblr-2926	890	20	of	of	ADP
cblr-2926	890	21	2009	2009	NUM
cblr-2926	890	22	,	,	PUNCT
cblr-2926	890	23	pub	pub	NOUN
cblr-2926	890	24	.	.	PUNCT
cblr-2926	891	1	l.	l.	PROPN
cblr-2926	891	2	no	no	INTJ
cblr-2926	891	3	.	.	PROPN
cblr-2926	892	1	111	111	NUM
cblr-2926	892	2	-	-	SYM
cblr-2926	892	3	154	154	NUM
cblr-2926	892	4	,	,	PUNCT
cblr-2926	892	5	124	124	NUM
cblr-2926	892	6	stat	stat	NOUN
cblr-2926	892	7	.	.	PUNCT
cblr-2926	893	1	1087	1087	NUM
cblr-2926	893	2	(	(	PUNCT
cblr-2926	893	3	2010	2010	NUM
cblr-2926	893	4	)	)	PUNCT
cblr-2926	893	5	.	.	PUNCT
cblr-2926	894	1	220	220	NUM
cblr-2926	894	2	see	see	VERB
cblr-2926	894	3	sec	sec	PROPN
cblr-2926	894	4	.	.	PROPN
cblr-2926	894	5	1	1	NUM
cblr-2926	894	6	,	,	PUNCT
cblr-2926	894	7	124	124	NUM
cblr-2926	894	8	stat	stat	NOUN
cblr-2926	894	9	.	.	PUNCT
cblr-2926	895	1	at	at	ADP
cblr-2926	895	2	1087	1087	NUM
cblr-2926	895	3	.	.	PUNCT
cblr-2926	896	1	note	note	VERB
cblr-2926	896	2	the	the	DET
cblr-2926	896	3	pact	pact	NOUN
cblr-2926	896	4	act	act	NOUN
cblr-2926	896	5	does	do	AUX
cblr-2926	896	6	not	not	PART
cblr-2926	896	7	apply	apply	VERB
cblr-2926	896	8	to	to	ADP
cblr-2926	896	9	cigars	cigar	NOUN
cblr-2926	896	10	.	.	PUNCT
cblr-2926	897	1	see	see	VERB
cblr-2926	897	2	sec	sec	PROPN
cblr-2926	897	3	.	.	PROPN
cblr-2926	897	4	2(a	2(a	NUM
cblr-2926	897	5	)	)	PUNCT
cblr-2926	897	6	,	,	PUNCT
cblr-2926	897	7	§	§	PROPN
cblr-2926	897	8	375(2)(b	375(2)(b	NUM
cblr-2926	897	9	)	)	PUNCT
cblr-2926	897	10	,	,	PUNCT
cblr-2926	897	11	124	124	NUM
cblr-2926	897	12	stat	stat	NOUN
cblr-2926	897	13	.	.	PUNCT
cblr-2926	898	1	at	at	ADP
cblr-2926	898	2	1088	1088	NUM
cblr-2926	898	3	.	.	PUNCT
cblr-2926	899	1	221	221	NUM
cblr-2926	899	2	see	see	VERB
cblr-2926	899	3	,	,	PUNCT
cblr-2926	899	4	e.g.	e.g.	ADV
cblr-2926	899	5	,	,	PUNCT
cblr-2926	899	6	press	press	NOUN
cblr-2926	899	7	release	release	NOUN
cblr-2926	899	8	,	,	PUNCT
cblr-2926	899	9	seneca	seneca	NOUN
cblr-2926	899	10	nation	nation	NOUN
cblr-2926	899	11	of	of	ADP
cblr-2926	899	12	indians	indians	PROPN
cblr-2926	899	13	,	,	PUNCT
cblr-2926	899	14	seneca	seneca	NOUN
cblr-2926	899	15	nation	nation	NOUN
cblr-2926	899	16	of	of	ADP
cblr-2926	899	17	indians	indians	PROPN
cblr-2926	899	18	calls	call	VERB
cblr-2926	899	19	house	house	NOUN
cblr-2926	899	20	approval	approval	NOUN
cblr-2926	899	21	of	of	ADP
cblr-2926	899	22	pact	pact	NOUN
cblr-2926	899	23	act	act	VERB
cblr-2926	899	24	a	a	DET
cblr-2926	899	25	'	'	PUNCT
cblr-2926	899	26	sucker	sucker	NOUN
cblr-2926	899	27	punch	punch	NOUN
cblr-2926	899	28	'	'	PUNCT
cblr-2926	899	29	to	to	ADP
cblr-2926	899	30	treaty	treaty	NOUN
cblr-2926	899	31	rights	right	NOUN
cblr-2926	899	32	(	(	PUNCT
cblr-2926	899	33	mar	mar	PROPN
cblr-2926	899	34	.	.	PROPN
cblr-2926	899	35	17	17	NUM
cblr-2926	899	36	,	,	PUNCT
cblr-2926	899	37	2010	2010	NUM
cblr-2926	899	38	)	)	PUNCT
cblr-2926	899	39	,	,	PUNCT
cblr-2926	899	40	available	available	ADJ
cblr-2926	899	41	at	at	ADP
cblr-2926	899	42	http://www.bizjournals.com/charlotte/	http://www.bizjournals.com/charlotte/	ADV
cblr-2926	899	43	prnewswire	prnewswire	ADJ
cblr-2926	899	44	/	/	SYM
cblr-2926	899	45	pressreleases	pressrelease	NOUN
cblr-2926	899	46	/	/	SYM
cblr-2926	899	47	national	national	ADJ
cblr-2926	899	48	/	/	SYM
cblr-2926	899	49	newyork/2010/03/17	newyork/2010/03/17	PROPN
cblr-2926	899	50	/	/	SYM
cblr-2926	899	51	ny72589	ny72589	NOUN
cblr-2926	899	52	(	(	PUNCT
cblr-2926	899	53	claiming	claim	VERB
cblr-2926	899	54	act	act	NOUN
cblr-2926	899	55	will	will	AUX
cblr-2926	899	56	lead	lead	VERB
cblr-2926	899	57	to	to	ADP
cblr-2926	899	58	job	job	NOUN
cblr-2926	899	59	losses	loss	NOUN
cblr-2926	899	60	and	and	CCONJ
cblr-2926	899	61	postal	postal	ADJ
cblr-2926	899	62	service	service	NOUN
cblr-2926	899	63	revenue	revenue	NOUN
cblr-2926	899	64	declines	decline	VERB
cblr-2926	899	65	)	)	PUNCT
cblr-2926	899	66	.	.	PUNCT
cblr-2926	900	1	222	222	NUM
cblr-2926	900	2	sec	sec	PROPN
cblr-2926	900	3	.	.	PROPN
cblr-2926	900	4	2(c	2(c	NUM
cblr-2926	900	5	)	)	PUNCT
cblr-2926	900	6	,	,	PUNCT
cblr-2926	900	7	§	§	PROPN
cblr-2926	900	8	376a(d)(1)(a	376a(d)(1)(a	NUM
cblr-2926	900	9	)	)	PUNCT
cblr-2926	900	10	,	,	PUNCT
cblr-2926	900	11	124	124	NUM
cblr-2926	900	12	stat	stat	NOUN
cblr-2926	900	13	.	.	PUNCT
cblr-2926	901	1	at	at	ADP
cblr-2926	901	2	1093	1093	NUM
cblr-2926	901	3	.	.	PUNCT
cblr-2926	902	1	the	the	DET
cblr-2926	902	2	act	act	NOUN
cblr-2926	902	3	requires	require	VERB
cblr-2926	902	4	interstate	interstate	ADJ
cblr-2926	902	5	retail	retail	ADJ
cblr-2926	902	6	sales	sale	NOUN
cblr-2926	902	7	to	to	PART
cblr-2926	902	8	abide	abide	VERB
cblr-2926	902	9	by	by	ADP
cblr-2926	902	10	state	state	NOUN
cblr-2926	902	11	and	and	CCONJ
cblr-2926	902	12	local	local	ADJ
cblr-2926	902	13	laws	law	NOUN
cblr-2926	902	14	as	as	SCONJ
cblr-2926	902	15	if	if	SCONJ
cblr-2926	902	16	the	the	DET
cblr-2926	902	17	sale	sale	NOUN
cblr-2926	902	18	occurred	occur	VERB
cblr-2926	902	19	in	in	ADP
cblr-2926	902	20	the	the	DET
cblr-2926	902	21	state	state	NOUN
cblr-2926	902	22	or	or	CCONJ
cblr-2926	902	23	locality	locality	NOUN
cblr-2926	902	24	of	of	ADP
cblr-2926	902	25	delivery	delivery	NOUN
cblr-2926	902	26	.	.	PUNCT
cblr-2926	903	1	sec	sec	PROPN
cblr-2926	903	2	.	.	PROPN
cblr-2926	903	3	2(c	2(c	NUM
cblr-2926	903	4	)	)	PUNCT
cblr-2926	903	5	,	,	PUNCT
cblr-2926	903	6	§	§	PROPN
cblr-2926	903	7	376a(2a)(a	376a(2a)(a	NUM
cblr-2926	903	8	)	)	PUNCT
cblr-2926	903	9	,	,	PUNCT
cblr-2926	903	10	124	124	NUM
cblr-2926	903	11	stat	stat	NOUN
cblr-2926	903	12	.	.	PUNCT
cblr-2926	904	1	at	at	ADP
cblr-2926	904	2	1091	1091	NUM
cblr-2926	904	3	.	.	PUNCT
cblr-2926	905	1	223	223	NUM
cblr-2926	905	2	sec	sec	PROPN
cblr-2926	905	3	.	.	PROPN
cblr-2926	905	4	2(d	2(d	NUM
cblr-2926	905	5	)	)	PUNCT
cblr-2926	905	6	,	,	PUNCT
cblr-2926	905	7	§	§	PROPN
cblr-2926	905	8	377	377	NUM
cblr-2926	905	9	,	,	PUNCT
cblr-2926	905	10	124	124	NUM
cblr-2926	905	11	stat	stat	NOUN
cblr-2926	905	12	.	.	PUNCT
cblr-2926	906	1	at	at	ADP
cblr-2926	906	2	1100	1100	NUM
cblr-2926	906	3	.	.	PUNCT
cblr-2926	907	1	tribal	tribal	ADJ
cblr-2926	907	2	governments	government	NOUN
cblr-2926	907	3	are	be	AUX
cblr-2926	907	4	exempt	exempt	ADJ
cblr-2926	907	5	from	from	ADP
cblr-2926	907	6	criminal	criminal	ADJ
cblr-2926	907	7	penalty	penalty	NOUN
cblr-2926	907	8	.	.	PUNCT
cblr-2926	908	1	§	§	PROPN
cblr-2926	908	2	377(a)(2)(a	377(a)(2)(a	PROPN
cblr-2926	908	3	)	)	PUNCT
cblr-2926	908	4	.	.	PUNCT
cblr-2926	909	1	civil	civil	ADJ
cblr-2926	909	2	penalties	penalty	NOUN
cblr-2926	909	3	for	for	ADP
cblr-2926	909	4	those	those	PRON
cblr-2926	909	5	other	other	ADJ
cblr-2926	909	6	than	than	ADP
cblr-2926	909	7	common	common	ADJ
cblr-2926	909	8	carriers	carrier	NOUN
cblr-2926	909	9	are	be	AUX
cblr-2926	909	10	the	the	DET
cblr-2926	909	11	greater	great	ADJ
cblr-2926	909	12	of	of	ADP
cblr-2926	909	13	two	two	NUM
cblr-2926	909	14	percent	percent	NOUN
cblr-2926	909	15	of	of	ADP
cblr-2926	909	16	gross	gross	ADJ
cblr-2926	909	17	cigarette	cigarette	NOUN
cblr-2926	909	18	sales	sale	NOUN
cblr-2926	909	19	for	for	ADP
cblr-2926	909	20	the	the	DET
cblr-2926	909	21	year	year	NOUN
cblr-2926	909	22	ending	end	VERB
cblr-2926	909	23	on	on	ADP
cblr-2926	909	24	the	the	DET
cblr-2926	909	25	date	date	NOUN
cblr-2926	909	26	of	of	ADP
cblr-2926	909	27	violation	violation	NOUN
cblr-2926	909	28	or	or	CCONJ
cblr-2926	909	29	else	else	ADV
cblr-2926	909	30	$	$	SYM
cblr-2926	909	31	5000	5000	NUM
cblr-2926	909	32	for	for	ADP
cblr-2926	909	33	a	a	DET
cblr-2926	909	34	first	first	ADJ
cblr-2926	909	35	offense	offense	NOUN
cblr-2926	909	36	or	or	CCONJ
cblr-2926	909	37	$	$	SYM
cblr-2926	909	38	10,000	10,000	NUM
cblr-2926	909	39	after	after	ADP
cblr-2926	909	40	the	the	DET
cblr-2926	909	41	first	first	ADJ
cblr-2926	909	42	offense	offense	NOUN
cblr-2926	909	43	.	.	PUNCT
cblr-2926	910	1	§	§	PROPN
cblr-2926	910	2	377(b)(1)(a	377(b)(1)(a	PROPN
cblr-2926	910	3	)	)	PUNCT
cblr-2926	910	4	.	.	PUNCT
cblr-2926	911	1	224	224	NUM
cblr-2926	911	2	sec	sec	PROPN
cblr-2926	911	3	.	.	PROPN
cblr-2926	911	4	2(e	2(e	NUM
cblr-2926	911	5	)	)	PUNCT
cblr-2926	911	6	,	,	PUNCT
cblr-2926	911	7	§	§	PROPN
cblr-2926	911	8	378(c)(1)(a	378(c)(1)(a	PROPN
cblr-2926	911	9	)	)	PUNCT
cblr-2926	911	10	,	,	PUNCT
cblr-2926	911	11	124	124	NUM
cblr-2926	911	12	stat	stat	NOUN
cblr-2926	911	13	.	.	PUNCT
cblr-2926	912	1	at	at	ADP
cblr-2926	912	2	1101	1101	NUM
cblr-2926	912	3	.	.	PUNCT
cblr-2926	913	1	tribal	tribal	ADJ
cblr-2926	913	2	governments	government	NOUN
cblr-2926	913	3	also	also	ADV
cblr-2926	913	4	may	may	AUX
cblr-2926	913	5	bring	bring	VERB
cblr-2926	913	6	suit	suit	NOUN
cblr-2926	913	7	.	.	PUNCT
cblr-2926	914	1	i	i	PRON
cblr-2926	914	2	d.	d.	PROPN
cblr-2926	914	3	the	the	DET
cblr-2926	914	4	act	act	PROPN
cblr-2926	914	5	extended	extend	VERB
cblr-2926	914	6	report	report	NOUN
cblr-2926	914	7	filing	filing	NOUN
cblr-2926	914	8	requirements	requirement	NOUN
cblr-2926	914	9	to	to	PART
cblr-2926	914	10	include	include	VERB
cblr-2926	914	11	filing	file	VERB
cblr-2926	914	12	reports	report	NOUN
cblr-2926	914	13	with	with	ADP
cblr-2926	914	14	local	local	ADJ
cblr-2926	914	15	and	and	CCONJ
cblr-2926	914	16	tribal	tribal	ADJ
cblr-2926	914	17	tax	tax	NOUN
cblr-2926	914	18	authorities	authority	NOUN
cblr-2926	914	19	.	.	PUNCT
cblr-2926	915	1	sec	sec	PROPN
cblr-2926	915	2	.	.	PUNCT
cblr-2926	916	1	2(b)(2)(d	2(b)(2)(d	NUM
cblr-2926	916	2	)	)	PUNCT
cblr-2926	916	3	,	,	PUNCT
cblr-2926	916	4	§	§	PROPN
cblr-2926	916	5	376(a)(3	376(a)(3	NUM
cblr-2926	916	6	)	)	PUNCT
cblr-2926	916	7	,	,	PUNCT
cblr-2926	916	8	124	124	NUM
cblr-2926	916	9	stat	stat	NOUN
cblr-2926	916	10	.	.	PUNCT
cblr-2926	917	1	1087	1087	NUM
cblr-2926	917	2	,	,	PUNCT
cblr-2926	917	3	1090	1090	NUM
cblr-2926	917	4	(	(	PUNCT
cblr-2926	917	5	2010	2010	NUM
cblr-2926	917	6	)	)	PUNCT
cblr-2926	917	7	.	.	PUNCT
cblr-2926	918	1	the	the	DET
cblr-2926	918	2	sovereign	sovereign	ADJ
cblr-2926	918	3	immunity	immunity	NOUN
cblr-2926	918	4	of	of	ADP
cblr-2926	918	5	tribal	tribal	ADJ
cblr-2926	918	6	governments	government	NOUN
cblr-2926	918	7	is	be	AUX
cblr-2926	918	8	not	not	PART
cblr-2926	918	9	,	,	PUNCT
cblr-2926	918	10	however	however	ADV
cblr-2926	918	11	,	,	PUNCT
cblr-2926	918	12	waived	waive	VERB
cblr-2926	918	13	for	for	ADP
cblr-2926	918	14	suits	suit	NOUN
cblr-2926	918	15	brought	bring	VERB
cblr-2926	918	16	by	by	ADP
cblr-2926	918	17	states	state	NOUN
cblr-2926	918	18	or	or	CCONJ
cblr-2926	918	19	localities	locality	NOUN
cblr-2926	918	20	.	.	PUNCT
cblr-2926	919	1	sec	sec	PROPN
cblr-2926	919	2	.	.	PROPN
cblr-2926	919	3	2(e	2(e	NUM
cblr-2926	919	4	)	)	PUNCT
cblr-2926	919	5	,	,	PUNCT
cblr-2926	919	6	§	§	PROPN
cblr-2926	919	7	378(c)(1)(b	378(c)(1)(b	PROPN
cblr-2926	919	8	)	)	PUNCT
cblr-2926	919	9	,	,	PUNCT
cblr-2926	919	10	124	124	NUM
cblr-2926	919	11	stat	stat	NOUN
cblr-2926	919	12	.	.	PUNCT
cblr-2926	920	1	at	at	ADP
cblr-2926	920	2	1101	1101	NUM
cblr-2926	920	3	.	.	PUNCT
cblr-2926	921	1	col	col	PROPN
cblr-2926	921	2	umb	umb	PROPN
cblr-2926	921	3	ia	ia	PROPN
cblr-2926	921	4	business	business	PROPN
cblr-2926	921	5	law	law	NOUN
cblr-2926	921	6	rey1iew	rey1iew	NOUN
cblr-2926	921	7	[	[	X
cblr-2926	921	8	vol	vol	NOUN
cblr-2926	921	9	.	.	PUNCT
cblr-2926	921	10	2010580	2010580	NUM
cblr-2926	921	11	through	through	ADP
cblr-2926	921	12	the	the	DET
cblr-2926	921	13	u.s	u.s	PROPN
cblr-2926	921	14	.	.	PROPN
cblr-2926	921	15	postal	postal	PROPN
cblr-2926	921	16	service.22	service.22	NOUN
cblr-2926	921	17	further	far	ADV
cblr-2926	921	18	complicating	complicate	VERB
cblr-2926	921	19	internet	internet	NOUN
cblr-2926	921	20	sales	sale	NOUN
cblr-2926	921	21	,	,	PUNCT
cblr-2926	921	22	currently	currently	ADV
cblr-2926	921	23	major	major	ADJ
cblr-2926	921	24	private	private	ADJ
cblr-2926	921	25	carriers	carrier	NOUN
cblr-2926	921	26	will	will	AUX
cblr-2926	921	27	not	not	PART
cblr-2926	921	28	ship	ship	VERB
cblr-2926	921	29	cigarettes	cigarette	NOUN
cblr-2926	921	30	from	from	ADP
cblr-2926	921	31	internet	internet	NOUN
cblr-2926	921	32	retailers	retailer	NOUN
cblr-2926	921	33	pursuant	pursuant	ADJ
cblr-2926	921	34	to	to	ADP
cblr-2926	921	35	agreements	agreement	NOUN
cblr-2926	921	36	made	make	VERB
cblr-2926	921	37	with	with	ADP
cblr-2926	921	38	the	the	DET
cblr-2926	921	39	states.226	states.226	NOUN
cblr-2926	921	40	even	even	ADV
cblr-2926	921	41	to	to	ADP
cblr-2926	921	42	the	the	DET
cblr-2926	921	43	extent	extent	NOUN
cblr-2926	921	44	some	some	DET
cblr-2926	921	45	private	private	ADJ
cblr-2926	921	46	carriers	carrier	NOUN
cblr-2926	921	47	will	will	AUX
cblr-2926	921	48	remain	remain	VERB
cblr-2926	921	49	available	available	ADJ
cblr-2926	921	50	to	to	PART
cblr-2926	921	51	ship	ship	NOUN
cblr-2926	921	52	cigarettes	cigarette	NOUN
cblr-2926	921	53	,	,	PUNCT
cblr-2926	921	54	those	those	DET
cblr-2926	921	55	carriers	carrier	NOUN
cblr-2926	921	56	will	will	AUX
cblr-2926	921	57	face	face	VERB
cblr-2926	921	58	more	more	ADV
cblr-2926	921	59	stringent	stringent	ADJ
cblr-2926	921	60	regulation	regulation	NOUN
cblr-2926	921	61	and	and	CCONJ
cblr-2926	921	62	penalties	penalty	NOUN
cblr-2926	921	63	going	go	VERB
cblr-2926	921	64	forward	forward	ADV
cblr-2926	921	65	.	.	PUNCT
cblr-2926	922	1	while	while	SCONJ
cblr-2926	922	2	states	state	NOUN
cblr-2926	922	3	may	may	AUX
cblr-2926	922	4	have	have	AUX
cblr-2926	922	5	already	already	ADV
cblr-2926	922	6	had	have	VERB
cblr-2926	922	7	the	the	DET
cblr-2926	922	8	power	power	NOUN
cblr-2926	922	9	to	to	PART
cblr-2926	922	10	bring	bring	VERB
cblr-2926	922	11	civil	civil	ADJ
cblr-2926	922	12	suits	suit	NOUN
cblr-2926	922	13	for	for	ADP
cblr-2926	922	14	jenkins	jenkin	NOUN
cblr-2926	922	15	act	act	PROPN
cblr-2926	922	16	violations,2	violations,2	ADJ
cblr-2926	922	17	27	27	NUM
cblr-2926	922	18	clarifying	clarify	VERB
cblr-2926	922	19	the	the	DET
cblr-2926	922	20	legal	legal	ADJ
cblr-2926	922	21	basis	basis	NOUN
cblr-2926	922	22	for	for	ADP
cblr-2926	922	23	such	such	ADJ
cblr-2926	922	24	suits	suit	NOUN
cblr-2926	922	25	and	and	CCONJ
cblr-2926	922	26	imposing	impose	VERB
cblr-2926	922	27	fixed	fix	VERB
cblr-2926	922	28	civil	civil	ADJ
cblr-2926	922	29	damages	damage	NOUN
cblr-2926	922	30	should	should	AUX
cblr-2926	922	31	make	make	VERB
cblr-2926	922	32	them	they	PRON
cblr-2926	922	33	more	more	ADV
cblr-2926	922	34	attractive	attractive	ADJ
cblr-2926	922	35	as	as	ADP
cblr-2926	922	36	an	an	DET
cblr-2926	922	37	enforcement	enforcement	NOUN
cblr-2926	922	38	method	method	NOUN
cblr-2926	922	39	,	,	PUNCT
cblr-2926	922	40	although	although	SCONJ
cblr-2926	922	41	states	state	NOUN
cblr-2926	922	42	will	will	AUX
cblr-2926	922	43	face	face	VERB
cblr-2926	922	44	the	the	DET
cblr-2926	922	45	same	same	ADJ
cblr-2926	922	46	difficulty	difficulty	NOUN
cblr-2926	922	47	in	in	ADP
cblr-2926	922	48	identifying	identify	VERB
cblr-2926	922	49	and	and	CCONJ
cblr-2926	922	50	enforcing	enforce	VERB
cblr-2926	922	51	judgments	judgment	NOUN
cblr-2926	922	52	against	against	ADP
cblr-2926	922	53	rogue	rogue	NOUN
cblr-2926	922	54	retailers.228	retailers.228	PROPN
cblr-2926	922	55	the	the	DET
cblr-2926	922	56	act	act	NOUN
cblr-2926	922	57	does	do	AUX
cblr-2926	922	58	not	not	PART
cblr-2926	922	59	empower	empower	VERB
cblr-2926	922	60	states	state	NOUN
cblr-2926	922	61	with	with	ADP
cblr-2926	922	62	any	any	DET
cblr-2926	922	63	new	new	ADJ
cblr-2926	922	64	criminal	criminal	ADJ
cblr-2926	922	65	authority	authority	NOUN
cblr-2926	922	66	,	,	PUNCT
cblr-2926	922	67	so	so	ADV
cblr-2926	922	68	their	their	PRON
cblr-2926	922	69	added	add	VERB
cblr-2926	922	70	enforcement	enforcement	NOUN
cblr-2926	922	71	power	power	NOUN
cblr-2926	922	72	is	be	AUX
cblr-2926	922	73	limited	limit	VERB
cblr-2926	922	74	to	to	ADP
cblr-2926	922	75	their	their	PRON
cblr-2926	922	76	ability	ability	NOUN
cblr-2926	922	77	to	to	PART
cblr-2926	922	78	bring	bring	VERB
cblr-2926	922	79	effective	effective	ADJ
cblr-2926	922	80	civil	civil	ADJ
cblr-2926	922	81	suits	suit	NOUN
cblr-2926	922	82	.	.	PUNCT
cblr-2926	923	1	the	the	DET
cblr-2926	923	2	increased	increase	VERB
cblr-2926	923	3	federal	federal	ADJ
cblr-2926	923	4	criminal	criminal	ADJ
cblr-2926	923	5	penalties	penalty	NOUN
cblr-2926	923	6	under	under	ADP
cblr-2926	923	7	the	the	DET
cblr-2926	923	8	pact	pact	NOUN
cblr-2926	923	9	act	act	NOUN
cblr-2926	923	10	might	might	AUX
cblr-2926	923	11	help	help	VERB
cblr-2926	923	12	reduce	reduce	VERB
cblr-2926	923	13	the	the	DET
cblr-2926	923	14	problem	problem	NOUN
cblr-2926	923	15	of	of	ADP
cblr-2926	923	16	a	a	DET
cblr-2926	923	17	lack	lack	NOUN
cblr-2926	923	18	of	of	ADP
cblr-2926	923	19	motivation	motivation	NOUN
cblr-2926	923	20	to	to	PART
cblr-2926	923	21	bring	bring	VERB
cblr-2926	923	22	prosecutions,2	prosecutions,2	NOUN
cblr-2926	923	23	29	29	NUM
cblr-2926	923	24	but	but	CCONJ
cblr-2926	923	25	the	the	DET
cblr-2926	923	26	penalties	penalty	NOUN
cblr-2926	923	27	remain	remain	VERB
cblr-2926	923	28	low.230	low.230	ADJ
cblr-2926	923	29	regardless	regardless	ADV
cblr-2926	923	30	of	of	ADP
cblr-2926	923	31	the	the	DET
cblr-2926	923	32	impacts	impact	NOUN
cblr-2926	923	33	the	the	DET
cblr-2926	923	34	legal	legal	ADJ
cblr-2926	923	35	changes	change	NOUN
cblr-2926	923	36	may	may	AUX
cblr-2926	923	37	have	have	VERB
cblr-2926	923	38	,	,	PUNCT
cblr-2926	923	39	the	the	DET
cblr-2926	923	40	changes	change	NOUN
cblr-2926	923	41	the	the	DET
cblr-2926	923	42	act	act	NOUN
cblr-2926	923	43	makes	make	VERB
cblr-2926	923	44	to	to	ADP
cblr-2926	923	45	the	the	DET
cblr-2926	923	46	logistics	logistic	NOUN
cblr-2926	923	47	of	of	ADP
cblr-2926	923	48	shipping	shipping	NOUN
cblr-2926	923	49	seem	seem	VERB
cblr-2926	923	50	225	225	NUM
cblr-2926	923	51	prevent	prevent	VERB
cblr-2926	923	52	all	all	DET
cblr-2926	923	53	cigarette	cigarette	NOUN
cblr-2926	923	54	trafficking	trafficking	NOUN
cblr-2926	923	55	act	act	NOUN
cblr-2926	923	56	(	(	PUNCT
cblr-2926	923	57	pact	pact	PROPN
cblr-2926	923	58	act	act	PROPN
cblr-2926	923	59	)	)	PUNCT
cblr-2926	923	60	of	of	ADP
cblr-2926	923	61	2009	2009	NUM
cblr-2926	923	62	,	,	PUNCT
cblr-2926	923	63	pub	pub	NOUN
cblr-2926	923	64	.	.	PUNCT
cblr-2926	924	1	l.	l.	PROPN
cblr-2926	924	2	no	no	INTJ
cblr-2926	924	3	.	.	PROPN
cblr-2926	925	1	111	111	NUM
cblr-2926	925	2	-	-	SYM
cblr-2926	925	3	154	154	NUM
cblr-2926	925	4	,	,	PUNCT
cblr-2926	925	5	sec	sec	PROPN
cblr-2926	925	6	.	.	PROPN
cblr-2926	925	7	3(a	3(a	NUM
cblr-2926	925	8	)	)	PUNCT
cblr-2926	925	9	,	,	PUNCT
cblr-2926	925	10	§	§	PROPN
cblr-2926	925	11	1716e(a)(1	1716e(a)(1	NUM
cblr-2926	925	12	)	)	PUNCT
cblr-2926	925	13	,	,	PUNCT
cblr-2926	925	14	124	124	NUM
cblr-2926	925	15	stat	stat	NOUN
cblr-2926	925	16	.	.	PUNCT
cblr-2926	926	1	1087	1087	NUM
cblr-2926	926	2	,	,	PUNCT
cblr-2926	926	3	1103	1103	NUM
cblr-2926	926	4	(	(	PUNCT
cblr-2926	926	5	2010	2010	NUM
cblr-2926	926	6	)	)	PUNCT
cblr-2926	926	7	.	.	PUNCT
cblr-2926	927	1	226	226	NUM
cblr-2926	927	2	see	see	VERB
cblr-2926	927	3	gale	gale	NOUN
cblr-2926	927	4	courey	courey	PROPN
cblr-2926	927	5	toensing	toensing	PROPN
cblr-2926	927	6	,	,	PUNCT
cblr-2926	927	7	senate	senate	PROPN
cblr-2926	927	8	passes	pass	VERB
cblr-2926	927	9	'	'	PUNCT
cblr-2926	927	10	termination	termination	NOUN
cblr-2926	927	11	era	era	NOUN
cblr-2926	927	12	'	'	PART
cblr-2926	927	13	pact	pact	NOUN
cblr-2926	927	14	act	act	NOUN
cblr-2926	927	15	;	;	PUNCT
cblr-2926	927	16	tribal	tribal	ADJ
cblr-2926	927	17	leaders	leader	NOUN
cblr-2926	927	18	will	will	AUX
cblr-2926	927	19	continue	continue	VERB
cblr-2926	927	20	fight	fight	VERB
cblr-2926	927	21	,	,	PUNCT
cblr-2926	927	22	indian	indian	ADJ
cblr-2926	927	23	country	country	NOUN
cblr-2926	927	24	today	today	NOUN
cblr-2926	927	25	,	,	PUNCT
cblr-2926	927	26	mar	mar	PROPN
cblr-2926	927	27	.	.	PROPN
cblr-2926	927	28	16	16	NUM
cblr-2926	927	29	,	,	PUNCT
cblr-2926	927	30	2010	2010	NUM
cblr-2926	927	31	,	,	PUNCT
cblr-2926	927	32	http://www.indiancountrytoday.com/archive/87793387.html	http://www.indiancountrytoday.com/archive/87793387.html	PROPN
cblr-2926	927	33	;	;	PUNCT
cblr-2926	927	34	fedex	fedex	NOUN
cblr-2926	927	35	clamps	clamps	PROPN
cblr-2926	927	36	down	down	ADP
cblr-2926	927	37	on	on	ADP
cblr-2926	927	38	cigarette	cigarette	NOUN
cblr-2926	927	39	delivery	delivery	NOUN
cblr-2926	927	40	,	,	PUNCT
cblr-2926	927	41	consumeraffairs.com	consumeraffairs.com	X
cblr-2926	927	42	,	,	PUNCT
cblr-2926	927	43	feb	feb	PROPN
cblr-2926	927	44	.	.	PROPN
cblr-2926	927	45	7	7	NUM
cblr-2926	927	46	,	,	PUNCT
cblr-2926	927	47	2006	2006	NUM
cblr-2926	927	48	,	,	PUNCT
cblr-2926	927	49	http://www.consumeraffairs.com/newso4/2006/02/tobacco-fedex.html	http://www.consumeraffairs.com/newso4/2006/02/tobacco-fedex.html	PROPN
cblr-2926	927	50	.	.	PUNCT
cblr-2926	928	1	227	227	NUM
cblr-2926	928	2	see	see	VERB
cblr-2926	928	3	supra	supra	PROPN
cblr-2926	928	4	part	part	PROPN
cblr-2926	928	5	iii	iii	PROPN
cblr-2926	928	6	.	.	PROPN
cblr-2926	928	7	228	228	NUM
cblr-2926	929	1	the	the	DET
cblr-2926	929	2	pact	pact	NOUN
cblr-2926	929	3	act	act	NOUN
cblr-2926	929	4	directs	direct	VERB
cblr-2926	929	5	the	the	DET
cblr-2926	929	6	attorney	attorney	NOUN
cblr-2926	929	7	general	general	NOUN
cblr-2926	929	8	of	of	ADP
cblr-2926	929	9	the	the	DET
cblr-2926	929	10	united	united	PROPN
cblr-2926	929	11	states	states	PROPN
cblr-2926	929	12	to	to	PART
cblr-2926	929	13	maintain	maintain	VERB
cblr-2926	929	14	a	a	DET
cblr-2926	929	15	list	list	NOUN
cblr-2926	929	16	of	of	ADP
cblr-2926	929	17	noncompliant	noncompliant	ADJ
cblr-2926	929	18	delivery	delivery	NOUN
cblr-2926	929	19	cigarette	cigarette	NOUN
cblr-2926	929	20	sellers	seller	NOUN
cblr-2926	929	21	.	.	PUNCT
cblr-2926	930	1	sec	sec	PROPN
cblr-2926	930	2	.	.	PROPN
cblr-2926	930	3	2(c	2(c	NUM
cblr-2926	930	4	)	)	PUNCT
cblr-2926	930	5	,	,	PUNCT
cblr-2926	930	6	§	§	PROPN
cblr-2926	930	7	376a(e)(1	376a(e)(1	PROPN
cblr-2926	930	8	)	)	PUNCT
cblr-2926	930	9	,	,	PUNCT
cblr-2926	930	10	124	124	NUM
cblr-2926	930	11	stat	stat	NOUN
cblr-2926	930	12	.	.	PUNCT
cblr-2926	931	1	at	at	ADP
cblr-2926	931	2	1093	1093	NUM
cblr-2926	931	3	.	.	PUNCT
cblr-2926	932	1	to	to	ADP
cblr-2926	932	2	the	the	DET
cblr-2926	932	3	extent	extent	NOUN
cblr-2926	932	4	the	the	DET
cblr-2926	932	5	attorney	attorney	NOUN
cblr-2926	932	6	general	general	NOUN
cblr-2926	932	7	does	do	AUX
cblr-2926	932	8	in	in	ADP
cblr-2926	932	9	fact	fact	NOUN
cblr-2926	932	10	identify	identify	VERB
cblr-2926	932	11	rogue	rogue	ADJ
cblr-2926	932	12	retailers	retailer	NOUN
cblr-2926	932	13	states	state	NOUN
cblr-2926	932	14	will	will	AUX
cblr-2926	932	15	be	be	AUX
cblr-2926	932	16	saved	save	VERB
cblr-2926	932	17	some	some	DET
cblr-2926	932	18	investigative	investigative	ADJ
cblr-2926	932	19	cost	cost	NOUN
cblr-2926	932	20	,	,	PUNCT
cblr-2926	932	21	though	though	SCONJ
cblr-2926	932	22	they	they	PRON
cblr-2926	932	23	will	will	AUX
cblr-2926	932	24	still	still	ADV
cblr-2926	932	25	have	have	VERB
cblr-2926	932	26	to	to	PART
cblr-2926	932	27	identify	identify	VERB
cblr-2926	932	28	violations	violation	NOUN
cblr-2926	932	29	occurring	occur	VERB
cblr-2926	932	30	within	within	ADP
cblr-2926	932	31	their	their	PRON
cblr-2926	932	32	jurisdiction	jurisdiction	NOUN
cblr-2926	932	33	.	.	PUNCT
cblr-2926	933	1	229	229	NUM
cblr-2926	933	2	see	see	VERB
cblr-2926	933	3	supra	supra	PROPN
cblr-2926	933	4	note	note	PROPN
cblr-2926	933	5	74	74	NUM
cblr-2926	933	6	and	and	CCONJ
cblr-2926	933	7	accompanying	accompany	VERB
cblr-2926	933	8	text	text	NOUN
cblr-2926	933	9	.	.	PUNCT
cblr-2926	934	1	230	230	NUM
cblr-2926	934	2	cf	cf	NOUN
cblr-2926	934	3	supra	supra	PROPN
cblr-2926	934	4	note	note	NOUN
cblr-2926	934	5	61	61	NUM
cblr-2926	934	6	and	and	CCONJ
cblr-2926	934	7	accompanying	accompany	VERB
cblr-2926	934	8	text	text	NOUN
cblr-2926	934	9	(	(	PUNCT
cblr-2926	934	10	describing	describe	VERB
cblr-2926	934	11	the	the	DET
cblr-2926	934	12	penalties	penalty	NOUN
cblr-2926	934	13	for	for	ADP
cblr-2926	934	14	ccta	ccta	ADJ
cblr-2926	934	15	violations	violation	NOUN
cblr-2926	934	16	to	to	PART
cblr-2926	934	17	be	be	AUX
cblr-2926	934	18	minimal	minimal	ADJ
cblr-2926	934	19	)	)	PUNCT
cblr-2926	934	20	.	.	PUNCT
cblr-2926	935	1	ccta	ccta	ADJ
cblr-2926	935	2	violations	violation	NOUN
cblr-2926	935	3	are	be	AUX
cblr-2926	935	4	punishable	punishable	ADJ
cblr-2926	935	5	by	by	ADP
cblr-2926	935	6	up	up	ADP
cblr-2926	935	7	to	to	PART
cblr-2926	935	8	five	five	NUM
cblr-2926	935	9	years	year	NOUN
cblr-2926	935	10	in	in	ADP
cblr-2926	935	11	prison	prison	NOUN
cblr-2926	935	12	.	.	PUNCT
cblr-2926	936	1	18	18	NUM
cblr-2926	936	2	u.s.c	u.s.c	NOUN
cblr-2926	936	3	.	.	PUNCT
cblr-2926	937	1	§	§	PROPN
cblr-2926	937	2	2344(a	2344(a	NUM
cblr-2926	937	3	)	)	PUNCT
cblr-2926	937	4	(	(	PUNCT
cblr-2926	937	5	2006	2006	NUM
cblr-2926	937	6	)	)	PUNCT
cblr-2926	937	7	.	.	PUNCT
cblr-2926	938	1	taxenforcementafter	taxenforcementafter	PROPN
cblr-2926	938	2	hemi	hemi	PROPN
cblr-2926	938	3	group	group	PROPN
cblr-2926	938	4	581no	581no	PROPN
cblr-2926	938	5	.	.	PUNCT
cblr-2926	939	1	2:529]1	2:529]1	NUM
cblr-2926	939	2	columbia	columbia	PROPN
cblr-2926	939	3	business	business	NOUN
cblr-2926	939	4	law	law	NOUN
cblr-2926	939	5	review	review	NOUN
cblr-2926	939	6	likely	likely	ADJ
cblr-2926	939	7	to	to	PART
cblr-2926	939	8	have	have	VERB
cblr-2926	939	9	a	a	DET
cblr-2926	939	10	real	real	ADJ
cblr-2926	939	11	effect	effect	NOUN
cblr-2926	939	12	.	.	PUNCT
cblr-2926	940	1	23	23	NUM
cblr-2926	940	2	1	1	NUM
cblr-2926	940	3	increasing	increase	VERB
cblr-2926	940	4	the	the	DET
cblr-2926	940	5	cost	cost	NOUN
cblr-2926	940	6	and	and	CCONJ
cblr-2926	940	7	difficulty	difficulty	NOUN
cblr-2926	940	8	of	of	ADP
cblr-2926	940	9	shipping	ship	VERB
cblr-2926	940	10	cigarettes	cigarette	NOUN
cblr-2926	940	11	alone	alone	ADV
cblr-2926	940	12	should	should	AUX
cblr-2926	940	13	reduce	reduce	VERB
cblr-2926	940	14	the	the	DET
cblr-2926	940	15	rate	rate	NOUN
cblr-2926	940	16	of	of	ADP
cblr-2926	940	17	online	online	ADJ
cblr-2926	940	18	evasion	evasion	NOUN
cblr-2926	940	19	by	by	ADP
cblr-2926	940	20	limiting	limit	VERB
cblr-2926	940	21	supply	supply	NOUN
cblr-2926	940	22	.	.	PUNCT
cblr-2926	941	1	high	high	ADJ
cblr-2926	941	2	-	-	PUNCT
cblr-2926	941	3	volume	volume	NOUN
cblr-2926	941	4	retailers	retailer	NOUN
cblr-2926	941	5	in	in	ADP
cblr-2926	941	6	particular	particular	ADJ
cblr-2926	941	7	will	will	AUX
cblr-2926	941	8	be	be	AUX
cblr-2926	941	9	forced	force	VERB
cblr-2926	941	10	to	to	PART
cblr-2926	941	11	switch	switch	VERB
cblr-2926	941	12	to	to	ADP
cblr-2926	941	13	minor	minor	ADJ
cblr-2926	941	14	private	private	ADJ
cblr-2926	941	15	carriers	carrier	NOUN
cblr-2926	941	16	,	,	PUNCT
cblr-2926	941	17	limiting	limit	VERB
cblr-2926	941	18	sales.23	sales.23	PROPN
cblr-2926	941	19	2	2	NUM
cblr-2926	941	20	small	small	ADJ
cblr-2926	941	21	,	,	PUNCT
cblr-2926	941	22	rogue	rogue	ADJ
cblr-2926	941	23	internet	internet	NOUN
cblr-2926	941	24	retailers	retailer	NOUN
cblr-2926	941	25	might	might	AUX
cblr-2926	941	26	be	be	AUX
cblr-2926	941	27	capable	capable	ADJ
cblr-2926	941	28	of	of	ADP
cblr-2926	941	29	evading	evade	VERB
cblr-2926	941	30	restrictions,23	restrictions,23	ADJ
cblr-2926	941	31	3	3	NUM
cblr-2926	941	32	but	but	CCONJ
cblr-2926	941	33	such	such	ADJ
cblr-2926	941	34	retailers	retailer	NOUN
cblr-2926	941	35	would	would	AUX
cblr-2926	941	36	essentially	essentially	ADV
cblr-2926	941	37	be	be	AUX
cblr-2926	941	38	part	part	NOUN
cblr-2926	941	39	of	of	ADP
cblr-2926	941	40	the	the	DET
cblr-2926	941	41	larger	large	ADJ
cblr-2926	941	42	straightforward	straightforward	ADJ
cblr-2926	941	43	smuggling	smuggling	NOUN
cblr-2926	941	44	problem	problem	NOUN
cblr-2926	941	45	.	.	PUNCT
cblr-2926	942	1	while	while	SCONJ
cblr-2926	942	2	significant	significant	ADJ
cblr-2926	942	3	tax	tax	NOUN
cblr-2926	942	4	differentials	differential	NOUN
cblr-2926	942	5	remain	remain	VERB
cblr-2926	942	6	,	,	PUNCT
cblr-2926	942	7	incentives	incentive	VERB
cblr-2926	942	8	to	to	PART
cblr-2926	942	9	smuggle	smuggle	VERB
cblr-2926	942	10	will	will	AUX
cblr-2926	942	11	remain	remain	VERB
cblr-2926	942	12	,	,	PUNCT
cblr-2926	942	13	and	and	CCONJ
cblr-2926	942	14	states	state	NOUN
cblr-2926	942	15	will	will	AUX
cblr-2926	942	16	have	have	VERB
cblr-2926	942	17	the	the	DET
cblr-2926	942	18	same	same	ADJ
cblr-2926	942	19	interest	interest	NOUN
cblr-2926	942	20	in	in	ADP
cblr-2926	942	21	investing	invest	VERB
cblr-2926	942	22	resources	resource	NOUN
cblr-2926	942	23	in	in	ADP
cblr-2926	942	24	combating	combat	VERB
cblr-2926	942	25	smuggling	smuggling	NOUN
cblr-2926	942	26	.	.	PUNCT
cblr-2926	943	1	231	231	NUM
cblr-2926	943	2	see	see	NOUN
cblr-2926	943	3	,	,	PUNCT
cblr-2926	943	4	e.g.	e.g.	ADV
cblr-2926	943	5	,	,	PUNCT
cblr-2926	943	6	salamanca	salamanca	PROPN
cblr-2926	943	7	business	business	NOUN
cblr-2926	943	8	adjusts	adjust	VERB
cblr-2926	943	9	to	to	PART
cblr-2926	943	10	pact	pact	NOUN
cblr-2926	943	11	act	act	PROPN
cblr-2926	943	12	,	,	PUNCT
cblr-2926	943	13	post	post	ADJ
cblr-2926	943	14	-	-	ADJ
cblr-2926	943	15	journal	journal	ADJ
cblr-2926	943	16	(	(	PUNCT
cblr-2926	943	17	jamestown	jamestown	PROPN
cblr-2926	943	18	)	)	PUNCT
cblr-2926	943	19	,	,	PUNCT
cblr-2926	943	20	apr	apr	PROPN
cblr-2926	943	21	.	.	PROPN
cblr-2926	943	22	4	4	NUM
cblr-2926	943	23	,	,	PUNCT
cblr-2926	943	24	2010	2010	NUM
cblr-2926	943	25	,	,	PUNCT
cblr-2926	943	26	at	at	ADP
cblr-2926	943	27	1	1	NUM
cblr-2926	943	28	,	,	PUNCT
cblr-2926	943	29	available	available	ADJ
cblr-2926	943	30	at	at	ADP
cblr-2926	943	31	http://www.post	http://www.post	NOUN
cblr-2926	943	32	-	-	ADJ
cblr-2926	943	33	joumal	joumal	ADJ
cblr-2926	943	34	.	.	PUNCT
cblr-2926	943	35	com	com	NOUN
cblr-2926	943	36	/	/	SYM
cblr-2926	943	37	page	page	NOUN
cblr-2926	943	38	/	/	SYM
cblr-2926	943	39	content.detail	content.detail	NOUN
cblr-2926	943	40	/	/	SYM
cblr-2926	943	41	id/554797.html?nav=5003	id/554797.html?nav=5003	NOUN
cblr-2926	943	42	(	(	PUNCT
cblr-2926	943	43	describing	describe	VERB
cblr-2926	943	44	a	a	DET
cblr-2926	943	45	retailer	retailer	NOUN
cblr-2926	943	46	planning	planning	NOUN
cblr-2926	943	47	to	to	PART
cblr-2926	943	48	exit	exit	VERB
cblr-2926	943	49	the	the	DET
cblr-2926	943	50	business	business	NOUN
cblr-2926	943	51	after	after	ADP
cblr-2926	943	52	postal	postal	ADJ
cblr-2926	943	53	service	service	NOUN
cblr-2926	943	54	ban	ban	NOUN
cblr-2926	943	55	)	)	PUNCT
cblr-2926	943	56	;	;	PUNCT
cblr-2926	943	57	cf	cf	NOUN
cblr-2926	943	58	david	david	PROPN
cblr-2926	943	59	d.	d.	PROPN
cblr-2926	943	60	kirkpatrick	kirkpatrick	PROPN
cblr-2926	943	61	,	,	PUNCT
cblr-2926	943	62	senecas	senecas	PROPN
cblr-2926	943	63	see	see	VERB
cblr-2926	943	64	comeback	comeback	NOUN
cblr-2926	943	65	over	over	ADP
cblr-2926	943	66	sale	sale	NOUN
cblr-2926	943	67	of	of	ADP
cblr-2926	943	68	cigarettes	cigarette	NOUN
cblr-2926	943	69	,	,	PUNCT
cblr-2926	943	70	n.y	n.y	PROPN
cblr-2926	943	71	.	.	PROPN
cblr-2926	943	72	times	times	PROPN
cblr-2926	943	73	,	,	PUNCT
cblr-2926	943	74	mar	mar	PROPN
cblr-2926	943	75	.	.	PROPN
cblr-2926	943	76	6	6	NUM
cblr-2926	943	77	,	,	PUNCT
cblr-2926	943	78	2010	2010	NUM
cblr-2926	943	79	,	,	PUNCT
cblr-2926	943	80	at	at	ADP
cblr-2926	943	81	a12	a12	NOUN
cblr-2926	943	82	,	,	PUNCT
cblr-2926	943	83	available	available	ADJ
cblr-2926	943	84	at	at	ADP
cblr-2926	943	85	http://www.nytimes.com/2010/03/	http://www.nytimes.com/2010/03/	PROPN
cblr-2926	943	86	06	06	NUM
cblr-2926	943	87	/	/	SYM
cblr-2926	943	88	us/06seneca.html	us/06seneca.html	PUNCT
cblr-2926	943	89	(	(	PUNCT
cblr-2926	943	90	attributing	attribute	VERB
cblr-2926	943	91	declines	decline	NOUN
cblr-2926	943	92	in	in	ADP
cblr-2926	943	93	seneca	seneca	NOUN
cblr-2926	943	94	cigarette	cigarette	NOUN
cblr-2926	943	95	sales	sale	NOUN
cblr-2926	943	96	to	to	ADP
cblr-2926	943	97	the	the	DET
cblr-2926	943	98	private	private	ADJ
cblr-2926	943	99	carrier	carrier	NOUN
cblr-2926	943	100	ban	ban	NOUN
cblr-2926	943	101	that	that	PRON
cblr-2926	943	102	forced	force	VERB
cblr-2926	943	103	a	a	DET
cblr-2926	943	104	shift	shift	NOUN
cblr-2926	943	105	to	to	ADP
cblr-2926	943	106	using	use	VERB
cblr-2926	943	107	the	the	DET
cblr-2926	943	108	postal	postal	ADJ
cblr-2926	943	109	service	service	NOUN
cblr-2926	943	110	)	)	PUNCT
cblr-2926	943	111	.	.	PUNCT
cblr-2926	944	1	232	232	NUM
cblr-2926	944	2	see	see	VERB
cblr-2926	944	3	kirkpatrick	kirkpatrick	PROPN
cblr-2926	944	4	,	,	PUNCT
cblr-2926	944	5	supra	supra	PROPN
cblr-2926	944	6	note	note	NOUN
cblr-2926	944	7	231	231	NUM
cblr-2926	944	8	.	.	PUNCT
cblr-2926	944	9	'	'	PUNCT
cblr-2926	945	1	see	see	VERB
cblr-2926	945	2	supra	supra	PROPN
cblr-2926	945	3	note	note	PROPN
cblr-2926	945	4	188	188	NUM
cblr-2926	945	5	and	and	CCONJ
cblr-2926	945	6	accompanying	accompany	VERB
cblr-2926	945	7	text	text	NOUN
cblr-2926	945	8	.	.	PUNCT
cblr-2926	946	1	234	234	NUM
cblr-2926	946	2	see	see	VERB
cblr-2926	946	3	supra	supra	PROPN
cblr-2926	946	4	part	part	NOUN
cblr-2926	946	5	iv.b.2	iv.b.2	NOUN
cblr-2926	946	6	.	.	PUNCT
cblr-2926	947	1	582	582	NUM
cblr-2926	947	2	[	[	X
cblr-2926	947	3	vol	vol	NOUN
cblr-2926	947	4	.	.	PUNCT
cblr-2926	947	5	2010	2010	NUM