id	sid	tid	token	lemma	pos
ftr-378	1	1	florida	florida	PROPN
ftr-378	1	2	tax	tax	PROPN
ftr-378	1	3	review	review	NOUN
ftr-378	1	4	volume	volume	NOUN
ftr-378	1	5	9	9	NUM
ftr-378	1	6	2010	2010	NUM
ftr-378	1	7	number	number	NOUN
ftr-378	1	8	10	10	NUM
ftr-378	1	9	875	875	NUM
ftr-378	1	10	ghosts	ghost	NOUN
ftr-378	1	11	of	of	ADP
ftr-378	1	12	1932	1932	NUM
ftr-378	1	13	:	:	PUNCT
ftr-378	1	14	the	the	DET
ftr-378	1	15	lost	lose	VERB
ftr-378	1	16	history	history	NOUN
ftr-378	1	17	of	of	ADP
ftr-378	1	18	estate	estate	NOUN
ftr-378	1	19	and	and	CCONJ
ftr-378	1	20	gift	gift	NOUN
ftr-378	1	21	taxation	taxation	NOUN
ftr-378	1	22	by	by	ADP
ftr-378	1	23	jeffrey	jeffrey	PROPN
ftr-378	1	24	a.	a.	PROPN
ftr-378	1	25	cooper	cooper	PROPN
ftr-378	1	26	introduction	introduction	NOUN
ftr-378	1	27	.........................................................................................	.........................................................................................	PUNCT
ftr-378	1	28	878	878	NUM
ftr-378	1	29	i.	i.	NOUN
ftr-378	1	30	the	the	DET
ftr-378	1	31	early	early	ADJ
ftr-378	1	32	history	history	NOUN
ftr-378	1	33	of	of	ADP
ftr-378	1	34	estate	estate	NOUN
ftr-378	1	35	and	and	CCONJ
ftr-378	1	36	gift	gift	NOUN
ftr-378	1	37	taxes	taxis	NOUN
ftr-378	1	38	............................	............................	PUNCT
ftr-378	1	39	881	881	NUM
ftr-378	1	40	a.	a.	NOUN
ftr-378	1	41	1797	1797	NUM
ftr-378	1	42	to	to	ADP
ftr-378	1	43	1916	1916	NUM
ftr-378	1	44	.............................................................................	.............................................................................	PUNCT
ftr-378	1	45	881	881	NUM
ftr-378	1	46	b.	b.	NOUN
ftr-378	1	47	1917	1917	NUM
ftr-378	1	48	to	to	ADP
ftr-378	1	49	1926	1926	NUM
ftr-378	1	50	..............................................................................	..............................................................................	SYM
ftr-378	1	51	882	882	NUM
ftr-378	1	52	c.	c.	NOUN
ftr-378	1	53	1927	1927	NUM
ftr-378	1	54	to	to	ADP
ftr-378	1	55	1932	1932	NUM
ftr-378	1	56	..............................................................................	..............................................................................	SYM
ftr-378	1	57	884	884	NUM
ftr-378	1	58	ii	ii	NOUN
ftr-378	1	59	.	.	PUNCT
ftr-378	2	1	politics	politic	NOUN
ftr-378	2	2	of	of	ADP
ftr-378	2	3	1932	1932	NUM
ftr-378	2	4	.................................................................................	.................................................................................	PUNCT
ftr-378	2	5	885	885	NUM
ftr-378	2	6	a.	a.	NOUN
ftr-378	2	7	the	the	DET
ftr-378	2	8	background	background	NOUN
ftr-378	2	9	.........................................................................	.........................................................................	PUNCT
ftr-378	2	10	885	885	NUM
ftr-378	2	11	1	1	NUM
ftr-378	2	12	.	.	PUNCT
ftr-378	3	1	economic	economic	ADJ
ftr-378	3	2	disparity	disparity	NOUN
ftr-378	3	3	......................................................	......................................................	PUNCT
ftr-378	3	4	885	885	NUM
ftr-378	3	5	2	2	NUM
ftr-378	3	6	.	.	PUNCT
ftr-378	4	1	the	the	DET
ftr-378	4	2	politics	politic	NOUN
ftr-378	4	3	of	of	ADP
ftr-378	4	4	crisis	crisis	NOUN
ftr-378	4	5	.....................................................	.....................................................	PUNCT
ftr-378	4	6	886	886	NUM
ftr-378	4	7	3	3	NUM
ftr-378	4	8	.	.	PUNCT
ftr-378	4	9	rejection	rejection	NOUN
ftr-378	4	10	of	of	ADP
ftr-378	4	11	borrowing	borrowing	NOUN
ftr-378	4	12	.................................................	.................................................	PUNCT
ftr-378	4	13	889	889	NUM
ftr-378	4	14	b.	b.	PROPN
ftr-378	4	15	the	the	DET
ftr-378	4	16	architect	architect	NOUN
ftr-378	4	17	.............................................................................	.............................................................................	PUNCT
ftr-378	4	18	890	890	NUM
ftr-378	4	19	c.	c.	NOUN
ftr-378	4	20	the	the	DET
ftr-378	4	21	result	result	NOUN
ftr-378	4	22	..................................................................................	..................................................................................	PUNCT
ftr-378	4	23	893	893	NUM
ftr-378	4	24	iii	iii	NOUN
ftr-378	4	25	.	.	PUNCT
ftr-378	4	26	choices	choice	NOUN
ftr-378	4	27	of	of	ADP
ftr-378	4	28	1932	1932	NUM
ftr-378	4	29	................................................................................	................................................................................	PUNCT
ftr-378	4	30	896	896	NUM
ftr-378	4	31	a.	a.	NOUN
ftr-378	4	32	broadening	broaden	VERB
ftr-378	4	33	the	the	DET
ftr-378	4	34	base	base	NOUN
ftr-378	4	35	..................................................................	..................................................................	PUNCT
ftr-378	4	36	896	896	NUM
ftr-378	4	37	1	1	NUM
ftr-378	4	38	.	.	PUNCT
ftr-378	5	1	the	the	DET
ftr-378	5	2	choice	choice	NOUN
ftr-378	5	3	....................................................................	....................................................................	PUNCT
ftr-378	5	4	896	896	NUM
ftr-378	5	5	2	2	NUM
ftr-378	5	6	.	.	PUNCT
ftr-378	6	1	the	the	DET
ftr-378	6	2	impact	impact	NOUN
ftr-378	6	3	....................................................................	....................................................................	PUNCT
ftr-378	6	4	897	897	NUM
ftr-378	7	1	3	3	NUM
ftr-378	7	2	.	.	PUNCT
ftr-378	8	1	the	the	DET
ftr-378	8	2	lesson	lesson	NOUN
ftr-378	8	3	....................................................................	....................................................................	PUNCT
ftr-378	8	4	905	905	NUM
ftr-378	8	5			PROPN
ftr-378	8	6	associate	associate	NOUN
ftr-378	8	7	professor	professor	NOUN
ftr-378	8	8	of	of	ADP
ftr-378	8	9	law	law	NOUN
ftr-378	8	10	,	,	PUNCT
ftr-378	8	11	quinnipiac	quinnipiac	PROPN
ftr-378	8	12	university	university	PROPN
ftr-378	8	13	school	school	NOUN
ftr-378	8	14	of	of	ADP
ftr-378	8	15	law	law	NOUN
ftr-378	8	16	.	.	PUNCT
ftr-378	9	1	a.b	a.b	AUX
ftr-378	9	2	.	.	PROPN
ftr-378	9	3	,	,	PUNCT
ftr-378	9	4	harvard	harvard	PROPN
ftr-378	9	5	college	college	PROPN
ftr-378	9	6	;	;	PUNCT
ftr-378	9	7	j.d	j.d	PROPN
ftr-378	9	8	.	.	PROPN
ftr-378	9	9	,	,	PUNCT
ftr-378	9	10	yale	yale	PROPN
ftr-378	9	11	law	law	PROPN
ftr-378	9	12	school	school	NOUN
ftr-378	9	13	;	;	PUNCT
ftr-378	9	14	ll.m	ll.m	X
ftr-378	9	15	.	.	PUNCT
ftr-378	10	1	(	(	PUNCT
ftr-378	10	2	taxation	taxation	NOUN
ftr-378	10	3	)	)	PUNCT
ftr-378	10	4	,	,	PUNCT
ftr-378	10	5	new	new	PROPN
ftr-378	10	6	york	york	PROPN
ftr-378	10	7	university	university	PROPN
ftr-378	10	8	school	school	NOUN
ftr-378	10	9	of	of	ADP
ftr-378	10	10	law	law	NOUN
ftr-378	10	11	.	.	PUNCT
ftr-378	11	1	i	i	PRON
ftr-378	11	2	appreciate	appreciate	VERB
ftr-378	11	3	the	the	DET
ftr-378	11	4	thoughtful	thoughtful	ADJ
ftr-378	11	5	comments	comment	NOUN
ftr-378	11	6	provided	provide	VERB
ftr-378	11	7	by	by	ADP
ftr-378	11	8	workshop	workshop	NOUN
ftr-378	11	9	participants	participant	NOUN
ftr-378	11	10	at	at	ADP
ftr-378	11	11	quinnipiac	quinnipiac	PROPN
ftr-378	11	12	university	university	PROPN
ftr-378	11	13	school	school	NOUN
ftr-378	11	14	of	of	ADP
ftr-378	11	15	law	law	NOUN
ftr-378	11	16	and	and	CCONJ
ftr-378	11	17	the	the	DET
ftr-378	11	18	2009	2009	NUM
ftr-378	11	19	annual	annual	ADJ
ftr-378	11	20	meeting	meeting	NOUN
ftr-378	11	21	of	of	ADP
ftr-378	11	22	the	the	DET
ftr-378	11	23	law	law	PROPN
ftr-378	11	24	&	&	CCONJ
ftr-378	11	25	society	society	PROPN
ftr-378	11	26	association	association	PROPN
ftr-378	11	27	.	.	PUNCT
ftr-378	12	1	i	i	PRON
ftr-378	12	2	am	be	AUX
ftr-378	12	3	also	also	ADV
ftr-378	12	4	grateful	grateful	ADJ
ftr-378	12	5	to	to	ADP
ftr-378	12	6	erika	erika	PROPN
ftr-378	12	7	tyler	tyler	PROPN
ftr-378	12	8	,	,	PUNCT
ftr-378	12	9	kevin	kevin	PROPN
ftr-378	12	10	casini	casini	PROPN
ftr-378	12	11	and	and	CCONJ
ftr-378	12	12	katherine	katherine	PROPN
ftr-378	12	13	dale	dale	PROPN
ftr-378	12	14	for	for	ADP
ftr-378	12	15	research	research	NOUN
ftr-378	12	16	assistance	assistance	NOUN
ftr-378	12	17	,	,	PUNCT
ftr-378	12	18	jacque	jacque	NOUN
ftr-378	12	19	roethler	roethler	NOUN
ftr-378	12	20	and	and	CCONJ
ftr-378	12	21	the	the	DET
ftr-378	12	22	staff	staff	NOUN
ftr-378	12	23	of	of	ADP
ftr-378	12	24	the	the	DET
ftr-378	12	25	university	university	PROPN
ftr-378	12	26	of	of	ADP
ftr-378	12	27	iowa	iowa	PROPN
ftr-378	12	28	libraries	library	NOUN
ftr-378	12	29	for	for	ADP
ftr-378	12	30	facilitating	facilitate	VERB
ftr-378	12	31	access	access	NOUN
ftr-378	12	32	to	to	ADP
ftr-378	12	33	congressman	congressman	PROPN
ftr-378	12	34	ramseyer	ramseyer	PROPN
ftr-378	12	35	’s	’s	PART
ftr-378	12	36	private	private	ADJ
ftr-378	12	37	papers	paper	NOUN
ftr-378	12	38	and	and	CCONJ
ftr-378	12	39	archival	archival	NOUN
ftr-378	12	40	material	material	NOUN
ftr-378	12	41	,	,	PUNCT
ftr-378	12	42	and	and	CCONJ
ftr-378	12	43	dean	dean	PROPN
ftr-378	12	44	brad	brad	PROPN
ftr-378	12	45	saxton	saxton	PROPN
ftr-378	12	46	for	for	ADP
ftr-378	12	47	his	his	PRON
ftr-378	12	48	financial	financial	ADJ
ftr-378	12	49	support	support	NOUN
ftr-378	12	50	of	of	ADP
ftr-378	12	51	this	this	DET
ftr-378	12	52	work	work	NOUN
ftr-378	12	53	.	.	PUNCT
ftr-378	13	1	876	876	NUM
ftr-378	13	2	florida	florida	PROPN
ftr-378	13	3	tax	tax	NOUN
ftr-378	13	4	review	review	NOUN
ftr-378	13	5	[	[	X
ftr-378	13	6	vol.9:10	vol.9:10	NOUN
ftr-378	13	7	b.	b.	NOUN
ftr-378	13	8	squeezing	squeeze	VERB
ftr-378	13	9	the	the	DET
ftr-378	13	10	states	state	NOUN
ftr-378	13	11	................................................................	................................................................	PUNCT
ftr-378	14	1	905	905	NUM
ftr-378	14	2	1	1	NUM
ftr-378	14	3	.	.	PUNCT
ftr-378	15	1	the	the	DET
ftr-378	15	2	choice	choice	NOUN
ftr-378	15	3	....................................................................	....................................................................	PUNCT
ftr-378	16	1	905	905	NUM
ftr-378	16	2	2	2	NUM
ftr-378	16	3	.	.	PUNCT
ftr-378	17	1	the	the	DET
ftr-378	17	2	impact	impact	NOUN
ftr-378	17	3	....................................................................	....................................................................	PUNCT
ftr-378	17	4	907	907	NUM
ftr-378	18	1	3	3	X
ftr-378	18	2	.	.	PUNCT
ftr-378	19	1	the	the	DET
ftr-378	19	2	lesson	lesson	NOUN
ftr-378	19	3	....................................................................	....................................................................	PUNCT
ftr-378	19	4	909	909	NUM
ftr-378	19	5	c.	c.	NOUN
ftr-378	19	6	the	the	DET
ftr-378	19	7	gift	gift	NOUN
ftr-378	19	8	tax	tax	NOUN
ftr-378	19	9	loophole	loophole	NOUN
ftr-378	19	10	...............................................................	...............................................................	PUNCT
ftr-378	20	1	910	910	NUM
ftr-378	20	2	1	1	NUM
ftr-378	20	3	.	.	PUNCT
ftr-378	21	1	the	the	DET
ftr-378	21	2	choice	choice	NOUN
ftr-378	21	3	....................................................................	....................................................................	PUNCT
ftr-378	22	1	910	910	NUM
ftr-378	22	2	2	2	NUM
ftr-378	22	3	.	.	PUNCT
ftr-378	23	1	the	the	DET
ftr-378	23	2	impact	impact	NOUN
ftr-378	23	3	....................................................................	....................................................................	PUNCT
ftr-378	23	4	913	913	NUM
ftr-378	23	5	3	3	X
ftr-378	23	6	.	.	PUNCT
ftr-378	24	1	the	the	DET
ftr-378	24	2	lesson	lesson	NOUN
ftr-378	24	3	....................................................................	....................................................................	PUNCT
ftr-378	24	4	914	914	NUM
ftr-378	24	5	conclusion	conclusion	NOUN
ftr-378	24	6	..............................................................................................	..............................................................................................	PUNCT
ftr-378	24	7	916	916	NUM
ftr-378	24	8	2010	2010	NUM
ftr-378	24	9	]	]	PUNCT
ftr-378	24	10	ghosts	ghost	NOUN
ftr-378	24	11	of	of	ADP
ftr-378	24	12	1932	1932	NUM
ftr-378	24	13	877	877	NUM
ftr-378	24	14	abstract	abstract	NOUN
ftr-378	24	15	in	in	ADP
ftr-378	24	16	1932	1932	NUM
ftr-378	24	17	,	,	PUNCT
ftr-378	24	18	the	the	DET
ftr-378	24	19	united	united	PROPN
ftr-378	24	20	states	states	PROPN
ftr-378	24	21	confronted	confront	VERB
ftr-378	24	22	a	a	DET
ftr-378	24	23	bleak	bleak	ADJ
ftr-378	24	24	economic	economic	ADJ
ftr-378	24	25	landscape	landscape	NOUN
ftr-378	24	26	.	.	PUNCT
ftr-378	25	1	amid	amid	ADP
ftr-378	25	2	the	the	DET
ftr-378	25	3	financial	financial	ADJ
ftr-378	25	4	carnage	carnage	NOUN
ftr-378	25	5	caused	cause	VERB
ftr-378	25	6	by	by	ADP
ftr-378	25	7	the	the	DET
ftr-378	25	8	1929	1929	NUM
ftr-378	25	9	stock	stock	NOUN
ftr-378	25	10	market	market	NOUN
ftr-378	25	11	crash	crash	NOUN
ftr-378	25	12	and	and	CCONJ
ftr-378	25	13	the	the	DET
ftr-378	25	14	ensuing	ensue	VERB
ftr-378	25	15	great	great	ADJ
ftr-378	25	16	depression	depression	NOUN
ftr-378	25	17	,	,	PUNCT
ftr-378	25	18	economic	economic	ADJ
ftr-378	25	19	activity	activity	NOUN
ftr-378	25	20	had	have	AUX
ftr-378	25	21	ground	grind	VERB
ftr-378	25	22	to	to	ADP
ftr-378	25	23	a	a	DET
ftr-378	25	24	halt	halt	NOUN
ftr-378	25	25	,	,	PUNCT
ftr-378	25	26	tax	tax	NOUN
ftr-378	25	27	revenues	revenue	NOUN
ftr-378	25	28	had	have	AUX
ftr-378	25	29	plunged	plunge	VERB
ftr-378	25	30	,	,	PUNCT
ftr-378	25	31	and	and	CCONJ
ftr-378	25	32	the	the	DET
ftr-378	25	33	nation	nation	NOUN
ftr-378	25	34	’s	’s	PART
ftr-378	25	35	debt	debt	NOUN
ftr-378	25	36	had	have	AUX
ftr-378	25	37	soared	soar	VERB
ftr-378	25	38	.	.	PUNCT
ftr-378	26	1	the	the	DET
ftr-378	26	2	declining	decline	VERB
ftr-378	26	3	government	government	NOUN
ftr-378	26	4	revenues	revenue	NOUN
ftr-378	26	5	and	and	CCONJ
ftr-378	26	6	soaring	soar	VERB
ftr-378	26	7	debt	debt	NOUN
ftr-378	26	8	threatened	threaten	VERB
ftr-378	26	9	both	both	CCONJ
ftr-378	26	10	the	the	DET
ftr-378	26	11	viability	viability	NOUN
ftr-378	26	12	of	of	ADP
ftr-378	26	13	american	american	ADJ
ftr-378	26	14	industry	industry	NOUN
ftr-378	26	15	and	and	CCONJ
ftr-378	26	16	the	the	DET
ftr-378	26	17	stability	stability	NOUN
ftr-378	26	18	of	of	ADP
ftr-378	26	19	the	the	DET
ftr-378	26	20	nation	nation	NOUN
ftr-378	26	21	’s	’s	PART
ftr-378	26	22	credit	credit	NOUN
ftr-378	26	23	rating	rating	NOUN
ftr-378	26	24	.	.	PUNCT
ftr-378	27	1	congress	congress	PROPN
ftr-378	27	2	took	take	VERB
ftr-378	27	3	bold	bold	ADJ
ftr-378	27	4	action	action	NOUN
ftr-378	27	5	that	that	DET
ftr-378	27	6	year	year	NOUN
ftr-378	27	7	,	,	PUNCT
ftr-378	27	8	enacting	enact	VERB
ftr-378	27	9	a	a	DET
ftr-378	27	10	massive	massive	ADJ
ftr-378	27	11	tax	tax	NOUN
ftr-378	27	12	bill	bill	NOUN
ftr-378	27	13	(	(	PUNCT
ftr-378	27	14	“	"	PUNCT
ftr-378	27	15	the	the	DET
ftr-378	27	16	revenue	revenue	NOUN
ftr-378	27	17	act	act	NOUN
ftr-378	27	18	of	of	ADP
ftr-378	27	19	1932	1932	NUM
ftr-378	27	20	”	"	PUNCT
ftr-378	27	21	)	)	PUNCT
ftr-378	27	22	designed	design	VERB
ftr-378	27	23	to	to	PART
ftr-378	27	24	balance	balance	VERB
ftr-378	27	25	the	the	DET
ftr-378	27	26	federal	federal	ADJ
ftr-378	27	27	budget	budget	NOUN
ftr-378	27	28	without	without	ADP
ftr-378	27	29	further	far	ADV
ftr-378	27	30	stifling	stifle	VERB
ftr-378	27	31	economic	economic	ADJ
ftr-378	27	32	growth	growth	NOUN
ftr-378	27	33	.	.	PUNCT
ftr-378	28	1	as	as	SCONJ
ftr-378	28	2	has	have	AUX
ftr-378	28	3	been	be	AUX
ftr-378	28	4	true	true	ADJ
ftr-378	28	5	through	through	ADP
ftr-378	28	6	nearly	nearly	ADV
ftr-378	28	7	a	a	PRON
ftr-378	28	8	century	century	NOUN
ftr-378	28	9	of	of	ADP
ftr-378	28	10	tax	tax	NOUN
ftr-378	28	11	legislation	legislation	NOUN
ftr-378	28	12	,	,	PUNCT
ftr-378	28	13	congress	congress	PROPN
ftr-378	28	14	included	include	VERB
ftr-378	28	15	estate	estate	NOUN
ftr-378	28	16	and	and	CCONJ
ftr-378	28	17	gift	gift	NOUN
ftr-378	28	18	taxes	taxis	NOUN
ftr-378	28	19	as	as	ADP
ftr-378	28	20	a	a	DET
ftr-378	28	21	component	component	NOUN
ftr-378	28	22	of	of	ADP
ftr-378	28	23	the	the	DET
ftr-378	28	24	revenue	revenue	NOUN
ftr-378	28	25	act	act	NOUN
ftr-378	28	26	of	of	ADP
ftr-378	28	27	1932	1932	NUM
ftr-378	28	28	.	.	PUNCT
ftr-378	29	1	the	the	DET
ftr-378	29	2	architects	architect	NOUN
ftr-378	29	3	of	of	ADP
ftr-378	29	4	the	the	DET
ftr-378	29	5	1932	1932	NUM
ftr-378	29	6	estate	estate	NOUN
ftr-378	29	7	and	and	CCONJ
ftr-378	29	8	gift	gift	NOUN
ftr-378	29	9	tax	tax	NOUN
ftr-378	29	10	provisions	provision	NOUN
ftr-378	29	11	made	make	VERB
ftr-378	29	12	a	a	DET
ftr-378	29	13	number	number	NOUN
ftr-378	29	14	of	of	ADP
ftr-378	29	15	crucial	crucial	ADJ
ftr-378	29	16	legislative	legislative	ADJ
ftr-378	29	17	choices	choice	NOUN
ftr-378	29	18	that	that	DET
ftr-378	29	19	fateful	fateful	ADJ
ftr-378	29	20	year	year	NOUN
ftr-378	29	21	,	,	PUNCT
ftr-378	29	22	implicating	implicate	VERB
ftr-378	29	23	issues	issue	NOUN
ftr-378	29	24	of	of	ADP
ftr-378	29	25	tax	tax	NOUN
ftr-378	29	26	policy	policy	NOUN
ftr-378	29	27	that	that	PRON
ftr-378	29	28	remain	remain	VERB
ftr-378	29	29	as	as	ADV
ftr-378	29	30	relevant	relevant	ADJ
ftr-378	29	31	today	today	NOUN
ftr-378	29	32	as	as	SCONJ
ftr-378	29	33	they	they	PRON
ftr-378	29	34	were	be	AUX
ftr-378	29	35	some	some	PRON
ftr-378	29	36	eighty	eighty	NUM
ftr-378	29	37	years	year	NOUN
ftr-378	29	38	ago	ago	ADV
ftr-378	29	39	.	.	PUNCT
ftr-378	30	1	yet	yet	ADV
ftr-378	30	2	,	,	PUNCT
ftr-378	30	3	histories	history	NOUN
ftr-378	30	4	of	of	ADP
ftr-378	30	5	american	american	ADJ
ftr-378	30	6	taxation	taxation	NOUN
ftr-378	30	7	typically	typically	ADV
ftr-378	30	8	devote	devote	VERB
ftr-378	30	9	frustratingly	frustratingly	ADV
ftr-378	30	10	little	little	ADJ
ftr-378	30	11	analysis	analysis	NOUN
ftr-378	30	12	to	to	ADP
ftr-378	30	13	the	the	DET
ftr-378	30	14	specific	specific	ADJ
ftr-378	30	15	estate	estate	NOUN
ftr-378	30	16	and	and	CCONJ
ftr-378	30	17	gift	gift	NOUN
ftr-378	30	18	tax	tax	NOUN
ftr-378	30	19	provisions	provision	NOUN
ftr-378	30	20	included	include	VERB
ftr-378	30	21	in	in	ADP
ftr-378	30	22	the	the	DET
ftr-378	30	23	revenue	revenue	NOUN
ftr-378	30	24	act	act	NOUN
ftr-378	30	25	of	of	ADP
ftr-378	30	26	1932	1932	NUM
ftr-378	30	27	.	.	PUNCT
ftr-378	31	1	as	as	ADP
ftr-378	31	2	a	a	DET
ftr-378	31	3	result	result	NOUN
ftr-378	31	4	,	,	PUNCT
ftr-378	31	5	despite	despite	SCONJ
ftr-378	31	6	their	their	PRON
ftr-378	31	7	continued	continue	VERB
ftr-378	31	8	relevance	relevance	NOUN
ftr-378	31	9	,	,	PUNCT
ftr-378	31	10	the	the	DET
ftr-378	31	11	details	detail	NOUN
ftr-378	31	12	of	of	ADP
ftr-378	31	13	key	key	ADJ
ftr-378	31	14	decisions	decision	NOUN
ftr-378	31	15	,	,	PUNCT
ftr-378	31	16	and	and	CCONJ
ftr-378	31	17	the	the	DET
ftr-378	31	18	motivations	motivation	NOUN
ftr-378	31	19	of	of	ADP
ftr-378	31	20	those	those	PRON
ftr-378	31	21	who	who	PRON
ftr-378	31	22	made	make	VERB
ftr-378	31	23	them	they	PRON
ftr-378	31	24	,	,	PUNCT
ftr-378	31	25	effectively	effectively	ADV
ftr-378	31	26	have	have	AUX
ftr-378	31	27	been	be	AUX
ftr-378	31	28	lost	lose	VERB
ftr-378	31	29	to	to	ADP
ftr-378	31	30	history	history	NOUN
ftr-378	31	31	.	.	PUNCT
ftr-378	32	1	in	in	ADP
ftr-378	32	2	this	this	DET
ftr-378	32	3	paper	paper	NOUN
ftr-378	32	4	,	,	PUNCT
ftr-378	32	5	i	i	PRON
ftr-378	32	6	seek	seek	VERB
ftr-378	32	7	to	to	PART
ftr-378	32	8	reclaim	reclaim	VERB
ftr-378	32	9	this	this	DET
ftr-378	32	10	lost	lose	VERB
ftr-378	32	11	history	history	NOUN
ftr-378	32	12	of	of	ADP
ftr-378	32	13	estate	estate	NOUN
ftr-378	32	14	and	and	CCONJ
ftr-378	32	15	gift	gift	NOUN
ftr-378	32	16	taxation	taxation	NOUN
ftr-378	32	17	.	.	PUNCT
ftr-378	33	1	while	while	SCONJ
ftr-378	33	2	the	the	DET
ftr-378	33	3	ensuing	ensue	VERB
ftr-378	33	4	analysis	analysis	NOUN
ftr-378	33	5	certainly	certainly	ADV
ftr-378	33	6	will	will	AUX
ftr-378	33	7	enable	enable	VERB
ftr-378	33	8	us	we	PRON
ftr-378	33	9	to	to	PART
ftr-378	33	10	more	more	ADV
ftr-378	33	11	fully	fully	ADV
ftr-378	33	12	appreciate	appreciate	VERB
ftr-378	33	13	the	the	DET
ftr-378	33	14	events	event	NOUN
ftr-378	33	15	of	of	ADP
ftr-378	33	16	1932	1932	NUM
ftr-378	33	17	and	and	CCONJ
ftr-378	33	18	evaluate	evaluate	VERB
ftr-378	33	19	the	the	DET
ftr-378	33	20	actions	action	NOUN
ftr-378	33	21	congress	congress	PROPN
ftr-378	33	22	took	take	VERB
ftr-378	33	23	in	in	ADP
ftr-378	33	24	that	that	DET
ftr-378	33	25	fateful	fateful	ADJ
ftr-378	33	26	year	year	NOUN
ftr-378	33	27	,	,	PUNCT
ftr-378	33	28	my	my	PRON
ftr-378	33	29	inquiry	inquiry	NOUN
ftr-378	33	30	is	be	AUX
ftr-378	33	31	not	not	PART
ftr-378	33	32	of	of	ADP
ftr-378	33	33	mere	mere	ADJ
ftr-378	33	34	historical	historical	ADJ
ftr-378	33	35	interest	interest	NOUN
ftr-378	33	36	.	.	PUNCT
ftr-378	34	1	rather	rather	ADV
ftr-378	34	2	,	,	PUNCT
ftr-378	34	3	the	the	DET
ftr-378	34	4	choices	choice	NOUN
ftr-378	34	5	made	make	VERB
ftr-378	34	6	in	in	ADP
ftr-378	34	7	1932	1932	NUM
ftr-378	34	8	have	have	AUX
ftr-378	34	9	helped	help	VERB
ftr-378	34	10	shape	shape	VERB
ftr-378	34	11	the	the	DET
ftr-378	34	12	fundamental	fundamental	ADJ
ftr-378	34	13	structure	structure	NOUN
ftr-378	34	14	of	of	ADP
ftr-378	34	15	u.s	u.s	PROPN
ftr-378	34	16	.	.	PROPN
ftr-378	34	17	estate	estate	NOUN
ftr-378	34	18	and	and	CCONJ
ftr-378	34	19	gift	gift	NOUN
ftr-378	34	20	taxation	taxation	NOUN
ftr-378	34	21	for	for	ADP
ftr-378	34	22	nearly	nearly	ADV
ftr-378	34	23	eight	eight	NUM
ftr-378	34	24	decades	decade	NOUN
ftr-378	34	25	,	,	PUNCT
ftr-378	34	26	including	include	VERB
ftr-378	34	27	our	our	PRON
ftr-378	34	28	modern	modern	ADJ
ftr-378	34	29	estate	estate	NOUN
ftr-378	34	30	and	and	CCONJ
ftr-378	34	31	gift	gift	NOUN
ftr-378	34	32	tax	tax	NOUN
ftr-378	34	33	code	code	NOUN
ftr-378	34	34	.	.	PUNCT
ftr-378	35	1	accordingly	accordingly	ADV
ftr-378	35	2	,	,	PUNCT
ftr-378	35	3	understanding	understand	VERB
ftr-378	35	4	the	the	DET
ftr-378	35	5	events	event	NOUN
ftr-378	35	6	of	of	ADP
ftr-378	35	7	1932	1932	NUM
ftr-378	35	8	can	can	AUX
ftr-378	35	9	help	help	VERB
ftr-378	35	10	us	we	PRON
ftr-378	35	11	to	to	PART
ftr-378	35	12	understand	understand	VERB
ftr-378	35	13	why	why	SCONJ
ftr-378	35	14	our	our	PRON
ftr-378	35	15	estate	estate	NOUN
ftr-378	35	16	and	and	CCONJ
ftr-378	35	17	gift	gift	NOUN
ftr-378	35	18	taxes	taxis	NOUN
ftr-378	35	19	operate	operate	VERB
ftr-378	35	20	the	the	DET
ftr-378	35	21	way	way	NOUN
ftr-378	35	22	they	they	PRON
ftr-378	35	23	do	do	VERB
ftr-378	35	24	as	as	ADV
ftr-378	35	25	well	well	ADV
ftr-378	35	26	as	as	ADP
ftr-378	35	27	help	help	VERB
ftr-378	35	28	inform	inform	VERB
ftr-378	35	29	future	future	ADJ
ftr-378	35	30	debate	debate	NOUN
ftr-378	35	31	about	about	ADP
ftr-378	35	32	the	the	DET
ftr-378	35	33	optimal	optimal	ADJ
ftr-378	35	34	structure	structure	NOUN
ftr-378	35	35	of	of	ADP
ftr-378	35	36	our	our	PRON
ftr-378	35	37	wealth	wealth	NOUN
ftr-378	35	38	transfer	transfer	NOUN
ftr-378	35	39	tax	tax	NOUN
ftr-378	35	40	system	system	NOUN
ftr-378	35	41	.	.	PUNCT
ftr-378	36	1	878	878	NUM
ftr-378	36	2	florida	florida	PROPN
ftr-378	36	3	tax	tax	NOUN
ftr-378	36	4	review	review	NOUN
ftr-378	36	5	[	[	X
ftr-378	36	6	vol.9:10	vol.9:10	NOUN
ftr-378	36	7	introduction	introduction	NOUN
ftr-378	36	8	in	in	ADP
ftr-378	36	9	1932	1932	NUM
ftr-378	36	10	,	,	PUNCT
ftr-378	36	11	the	the	DET
ftr-378	36	12	united	united	PROPN
ftr-378	36	13	states	states	PROPN
ftr-378	36	14	confronted	confront	VERB
ftr-378	36	15	a	a	DET
ftr-378	36	16	bleak	bleak	ADJ
ftr-378	36	17	economic	economic	ADJ
ftr-378	36	18	landscape	landscape	NOUN
ftr-378	36	19	.	.	PUNCT
ftr-378	37	1	amid	amid	ADP
ftr-378	37	2	the	the	DET
ftr-378	37	3	financial	financial	ADJ
ftr-378	37	4	carnage	carnage	NOUN
ftr-378	37	5	caused	cause	VERB
ftr-378	37	6	by	by	ADP
ftr-378	37	7	the	the	DET
ftr-378	37	8	1929	1929	NUM
ftr-378	37	9	stock	stock	NOUN
ftr-378	37	10	market	market	NOUN
ftr-378	37	11	crash	crash	NOUN
ftr-378	37	12	1	1	NUM
ftr-378	37	13	and	and	CCONJ
ftr-378	37	14	the	the	DET
ftr-378	37	15	ensuing	ensue	VERB
ftr-378	37	16	great	great	ADJ
ftr-378	37	17	depression	depression	NOUN
ftr-378	37	18	,	,	PUNCT
ftr-378	37	19	2	2	NUM
ftr-378	37	20	economic	economic	ADJ
ftr-378	37	21	activity	activity	NOUN
ftr-378	37	22	had	have	AUX
ftr-378	37	23	ground	grind	VERB
ftr-378	37	24	to	to	ADP
ftr-378	37	25	a	a	DET
ftr-378	37	26	halt	halt	NOUN
ftr-378	37	27	,	,	PUNCT
ftr-378	37	28	3	3	NUM
ftr-378	37	29	tax	tax	NOUN
ftr-378	37	30	revenues	revenue	NOUN
ftr-378	37	31	had	have	AUX
ftr-378	37	32	plunged	plunge	VERB
ftr-378	37	33	,	,	PUNCT
ftr-378	37	34	4	4	NUM
ftr-378	37	35	and	and	CCONJ
ftr-378	37	36	the	the	DET
ftr-378	37	37	nation	nation	NOUN
ftr-378	37	38	’s	’s	PART
ftr-378	37	39	debt	debt	NOUN
ftr-378	37	40	had	have	AUX
ftr-378	37	41	soared	soar	VERB
ftr-378	37	42	.	.	PUNCT
ftr-378	38	1	5	5	NUM
ftr-378	38	2	the	the	DET
ftr-378	38	3	declining	decline	VERB
ftr-378	38	4	government	government	NOUN
ftr-378	38	5	revenues	revenue	NOUN
ftr-378	38	6	and	and	CCONJ
ftr-378	38	7	soaring	soar	VERB
ftr-378	38	8	debt	debt	NOUN
ftr-378	38	9	threatened	threaten	VERB
ftr-378	38	10	both	both	CCONJ
ftr-378	38	11	the	the	DET
ftr-378	38	12	viability	viability	NOUN
ftr-378	38	13	of	of	ADP
ftr-378	38	14	american	american	ADJ
ftr-378	38	15	industry	industry	NOUN
ftr-378	38	16	6	6	NUM
ftr-378	38	17	and	and	CCONJ
ftr-378	38	18	the	the	DET
ftr-378	38	19	stability	stability	NOUN
ftr-378	38	20	of	of	ADP
ftr-378	38	21	the	the	DET
ftr-378	38	22	nation	nation	NOUN
ftr-378	38	23	’s	’s	PART
ftr-378	38	24	credit	credit	NOUN
ftr-378	38	25	rating	rating	NOUN
ftr-378	38	26	.	.	PUNCT
ftr-378	39	1	7	7	NUM
ftr-378	39	2	1	1	NUM
ftr-378	39	3	.	.	PUNCT
ftr-378	40	1	in	in	ADP
ftr-378	40	2	1929	1929	NUM
ftr-378	40	3	,	,	PUNCT
ftr-378	40	4	the	the	DET
ftr-378	40	5	u.	u.	PROPN
ftr-378	40	6	s.	s.	PROPN
ftr-378	40	7	stock	stock	PROPN
ftr-378	40	8	market	market	NOUN
ftr-378	40	9	crashed	crash	VERB
ftr-378	40	10	,	,	PUNCT
ftr-378	40	11	beginning	begin	VERB
ftr-378	40	12	a	a	DET
ftr-378	40	13	multi	multi	ADJ
ftr-378	40	14	-	-	ADJ
ftr-378	40	15	year	year	ADJ
ftr-378	40	16	decline	decline	NOUN
ftr-378	40	17	that	that	PRON
ftr-378	40	18	would	would	AUX
ftr-378	40	19	result	result	VERB
ftr-378	40	20	in	in	ADP
ftr-378	40	21	the	the	DET
ftr-378	40	22	market	market	NOUN
ftr-378	40	23	losing	lose	VERB
ftr-378	40	24	86.2	86.2	NUM
ftr-378	40	25	%	%	NOUN
ftr-378	40	26	of	of	ADP
ftr-378	40	27	its	its	PRON
ftr-378	40	28	value	value	NOUN
ftr-378	40	29	.	.	PUNCT
ftr-378	41	1	floyd	floyd	PROPN
ftr-378	41	2	norris	norris	PROPN
ftr-378	41	3	,	,	PUNCT
ftr-378	41	4	stocks	stock	NOUN
ftr-378	41	5	surge	surge	VERB
ftr-378	41	6	,	,	PUNCT
ftr-378	41	7	ending	end	VERB
ftr-378	41	8	streak	streak	NOUN
ftr-378	41	9	of	of	ADP
ftr-378	41	10	six	six	NUM
ftr-378	41	11	weeks	week	NOUN
ftr-378	41	12	with	with	ADP
ftr-378	41	13	losses	loss	NOUN
ftr-378	41	14	,	,	PUNCT
ftr-378	41	15	n.y	n.y	PROPN
ftr-378	41	16	.	.	PROPN
ftr-378	41	17	times	times	PROPN
ftr-378	41	18	,	,	PUNCT
ftr-378	41	19	oct	oct	PROPN
ftr-378	41	20	.	.	PROPN
ftr-378	41	21	12	12	NUM
ftr-378	41	22	,	,	PUNCT
ftr-378	41	23	2002	2002	NUM
ftr-378	41	24	,	,	PUNCT
ftr-378	41	25	at	at	ADP
ftr-378	41	26	c1	c1	NOUN
ftr-378	41	27	,	,	PUNCT
ftr-378	41	28	available	available	ADJ
ftr-378	41	29	at	at	ADP
ftr-378	41	30	2002	2002	NUM
ftr-378	41	31	wlnr	wlnr	PROPN
ftr-378	41	32	4048795	4048795	NUM
ftr-378	41	33	.	.	PUNCT
ftr-378	42	1	for	for	ADP
ftr-378	42	2	a	a	DET
ftr-378	42	3	history	history	NOUN
ftr-378	42	4	of	of	ADP
ftr-378	42	5	the	the	DET
ftr-378	42	6	market	market	NOUN
ftr-378	42	7	decline	decline	NOUN
ftr-378	42	8	and	and	CCONJ
ftr-378	42	9	its	its	PRON
ftr-378	42	10	aftermath	aftermath	NOUN
ftr-378	42	11	,	,	PUNCT
ftr-378	42	12	see	see	VERB
ftr-378	42	13	john	john	PROPN
ftr-378	42	14	kenneth	kenneth	PROPN
ftr-378	42	15	galbraith	galbraith	PROPN
ftr-378	42	16	,	,	PUNCT
ftr-378	42	17	the	the	DET
ftr-378	42	18	great	great	ADJ
ftr-378	42	19	crash	crash	NOUN
ftr-378	42	20	1929	1929	NUM
ftr-378	42	21	(	(	PUNCT
ftr-378	42	22	houghton	houghton	PROPN
ftr-378	42	23	mifflin	mifflin	PROPN
ftr-378	42	24	co.	co.	PROPN
ftr-378	42	25	1997	1997	NUM
ftr-378	42	26	)	)	PUNCT
ftr-378	42	27	(	(	PUNCT
ftr-378	42	28	1955	1955	NUM
ftr-378	42	29	)	)	PUNCT
ftr-378	42	30	.	.	PUNCT
ftr-378	43	1	2	2	X
ftr-378	43	2	.	.	PUNCT
ftr-378	43	3	during	during	ADP
ftr-378	43	4	much	much	ADJ
ftr-378	43	5	of	of	ADP
ftr-378	43	6	the	the	DET
ftr-378	43	7	1930	1930	NUM
ftr-378	43	8	’s	’s	NOUN
ftr-378	43	9	,	,	PUNCT
ftr-378	43	10	the	the	DET
ftr-378	43	11	american	american	ADJ
ftr-378	43	12	economy	economy	NOUN
ftr-378	43	13	endured	endure	VERB
ftr-378	43	14	“	"	PUNCT
ftr-378	43	15	the	the	DET
ftr-378	43	16	most	most	ADV
ftr-378	43	17	devastating	devastating	ADJ
ftr-378	43	18	economic	economic	ADJ
ftr-378	43	19	collapse	collapse	NOUN
ftr-378	43	20	in	in	ADP
ftr-378	43	21	modern	modern	ADJ
ftr-378	43	22	history	history	NOUN
ftr-378	43	23	,	,	PUNCT
ftr-378	43	24	”	"	PUNCT
ftr-378	43	25	a	a	DET
ftr-378	43	26	contraction	contraction	NOUN
ftr-378	43	27	so	so	ADV
ftr-378	43	28	severe	severe	ADJ
ftr-378	43	29	and	and	CCONJ
ftr-378	43	30	so	so	ADV
ftr-378	43	31	prolonged	prolong	VERB
ftr-378	43	32	that	that	SCONJ
ftr-378	43	33	it	it	PRON
ftr-378	43	34	has	have	AUX
ftr-378	43	35	come	come	VERB
ftr-378	43	36	to	to	PART
ftr-378	43	37	be	be	AUX
ftr-378	43	38	known	know	VERB
ftr-378	43	39	simply	simply	ADV
ftr-378	43	40	as	as	ADP
ftr-378	43	41	the	the	DET
ftr-378	43	42	great	great	ADJ
ftr-378	43	43	depression	depression	NOUN
ftr-378	43	44	.	.	PUNCT
ftr-378	44	1	t.	t.	PROPN
ftr-378	44	2	h.	h.	PROPN
ftr-378	44	3	watkins	watkins	PROPN
ftr-378	44	4	,	,	PUNCT
ftr-378	44	5	the	the	DET
ftr-378	44	6	great	great	ADJ
ftr-378	44	7	depression	depression	NOUN
ftr-378	44	8	:	:	PUNCT
ftr-378	44	9	america	america	PROPN
ftr-378	44	10	in	in	ADP
ftr-378	44	11	the	the	DET
ftr-378	44	12	1930	1930	NUM
ftr-378	44	13	’s	’s	NOUN
ftr-378	44	14	23	23	NUM
ftr-378	44	15	(	(	PUNCT
ftr-378	44	16	1993	1993	NUM
ftr-378	44	17	)	)	PUNCT
ftr-378	44	18	.	.	PUNCT
ftr-378	45	1	3	3	X
ftr-378	45	2	.	.	PUNCT
ftr-378	45	3	between	between	ADP
ftr-378	45	4	1929	1929	NUM
ftr-378	45	5	and	and	CCONJ
ftr-378	45	6	1932	1932	NUM
ftr-378	45	7	,	,	PUNCT
ftr-378	45	8	the	the	DET
ftr-378	45	9	u.s	u.s	PROPN
ftr-378	45	10	.	.	PROPN
ftr-378	45	11	economy	economy	NOUN
ftr-378	45	12	“	"	PUNCT
ftr-378	45	13	went	go	VERB
ftr-378	45	14	into	into	ADP
ftr-378	45	15	a	a	DET
ftr-378	45	16	fatal	fatal	ADJ
ftr-378	45	17	tailspin	tailspin	NOUN
ftr-378	45	18	”	"	PUNCT
ftr-378	45	19	as	as	SCONJ
ftr-378	45	20	some	some	DET
ftr-378	45	21	5,000	5,000	NUM
ftr-378	45	22	banks	bank	NOUN
ftr-378	45	23	and	and	CCONJ
ftr-378	45	24	50,000	50,000	NUM
ftr-378	45	25	other	other	ADJ
ftr-378	45	26	businesses	business	NOUN
ftr-378	45	27	went	go	VERB
ftr-378	45	28	bankrupt	bankrupt	ADJ
ftr-378	45	29	,	,	PUNCT
ftr-378	45	30	unemployment	unemployment	NOUN
ftr-378	45	31	rates	rate	NOUN
ftr-378	45	32	soared	soar	VERB
ftr-378	45	33	from	from	ADP
ftr-378	45	34	3	3	NUM
ftr-378	45	35	%	%	NOUN
ftr-378	45	36	to	to	PART
ftr-378	45	37	25	25	NUM
ftr-378	45	38	%	%	NOUN
ftr-378	45	39	and	and	CCONJ
ftr-378	45	40	manufacturing	manufacturing	NOUN
ftr-378	45	41	activity	activity	NOUN
ftr-378	45	42	declined	decline	VERB
ftr-378	45	43	by	by	ADP
ftr-378	45	44	more	more	ADJ
ftr-378	45	45	than	than	ADP
ftr-378	45	46	50	50	NUM
ftr-378	45	47	%	%	NOUN
ftr-378	45	48	.	.	PUNCT
ftr-378	46	1	don	don	PROPN
ftr-378	46	2	nardo	nardo	PROPN
ftr-378	46	3	,	,	PUNCT
ftr-378	46	4	introduction	introduction	NOUN
ftr-378	46	5	to	to	ADP
ftr-378	46	6	the	the	DET
ftr-378	46	7	great	great	ADJ
ftr-378	46	8	depression	depression	NOUN
ftr-378	46	9	3	3	NUM
ftr-378	46	10	,	,	PUNCT
ftr-378	46	11	13	13	NUM
ftr-378	46	12	(	(	PUNCT
ftr-378	46	13	don	don	PROPN
ftr-378	46	14	nardo	nardo	PROPN
ftr-378	46	15	ed	ed	PROPN
ftr-378	46	16	.	.	PROPN
ftr-378	46	17	,	,	PUNCT
ftr-378	46	18	2000	2000	NUM
ftr-378	46	19	)	)	PUNCT
ftr-378	46	20	.	.	PUNCT
ftr-378	47	1	the	the	DET
ftr-378	47	2	economic	economic	ADJ
ftr-378	47	3	carnage	carnage	NOUN
ftr-378	47	4	was	be	AUX
ftr-378	47	5	felt	feel	VERB
ftr-378	47	6	even	even	ADV
ftr-378	47	7	more	more	ADV
ftr-378	47	8	profoundly	profoundly	ADV
ftr-378	47	9	in	in	ADP
ftr-378	47	10	major	major	ADJ
ftr-378	47	11	american	american	ADJ
ftr-378	47	12	industries	industry	NOUN
ftr-378	47	13	.	.	PUNCT
ftr-378	48	1	for	for	ADP
ftr-378	48	2	example	example	NOUN
ftr-378	48	3	,	,	PUNCT
ftr-378	48	4	by	by	ADP
ftr-378	48	5	1933	1933	NUM
ftr-378	48	6	,	,	PUNCT
ftr-378	48	7	domestic	domestic	ADJ
ftr-378	48	8	automobile	automobile	NOUN
ftr-378	48	9	production	production	NOUN
ftr-378	48	10	had	have	AUX
ftr-378	48	11	declined	decline	VERB
ftr-378	48	12	by	by	ADP
ftr-378	48	13	80	80	NUM
ftr-378	48	14	%	%	NOUN
ftr-378	48	15	,	,	PUNCT
ftr-378	48	16	while	while	SCONJ
ftr-378	48	17	u.s	u.s	PROPN
ftr-378	48	18	.	.	PROPN
ftr-378	48	19	steel	steel	NOUN
ftr-378	48	20	mills	mill	NOUN
ftr-378	48	21	were	be	AUX
ftr-378	48	22	operating	operate	VERB
ftr-378	48	23	at	at	ADP
ftr-378	48	24	a	a	DET
ftr-378	48	25	mere	mere	ADJ
ftr-378	48	26	12	12	NUM
ftr-378	48	27	%	%	NOUN
ftr-378	48	28	of	of	ADP
ftr-378	48	29	capacity	capacity	NOUN
ftr-378	48	30	.	.	PUNCT
ftr-378	49	1	william	william	PROPN
ftr-378	49	2	k.	k.	PROPN
ftr-378	49	3	klingaman	klingaman	PROPN
ftr-378	49	4	,	,	PUNCT
ftr-378	49	5	1929	1929	NUM
ftr-378	49	6	:	:	PUNCT
ftr-378	49	7	the	the	DET
ftr-378	49	8	year	year	NOUN
ftr-378	49	9	of	of	ADP
ftr-378	49	10	the	the	DET
ftr-378	49	11	great	great	ADJ
ftr-378	49	12	crash	crash	NOUN
ftr-378	49	13	337	337	NUM
ftr-378	49	14	(	(	PUNCT
ftr-378	49	15	1989	1989	NUM
ftr-378	49	16	)	)	PUNCT
ftr-378	49	17	.	.	PUNCT
ftr-378	50	1	4	4	X
ftr-378	50	2	.	.	X
ftr-378	50	3	in	in	ADP
ftr-378	50	4	senate	senate	PROPN
ftr-378	50	5	hearings	hearing	NOUN
ftr-378	50	6	,	,	PUNCT
ftr-378	50	7	treasury	treasury	PROPN
ftr-378	50	8	secretary	secretary	NOUN
ftr-378	50	9	mills	mill	NOUN
ftr-378	50	10	projected	project	VERB
ftr-378	50	11	that	that	SCONJ
ftr-378	50	12	tax	tax	NOUN
ftr-378	50	13	revenues	revenue	NOUN
ftr-378	50	14	would	would	AUX
ftr-378	50	15	decline	decline	VERB
ftr-378	50	16	by	by	ADP
ftr-378	50	17	nearly	nearly	ADV
ftr-378	50	18	44	44	NUM
ftr-378	50	19	%	%	NOUN
ftr-378	50	20	from	from	ADP
ftr-378	50	21	$	$	SYM
ftr-378	50	22	4.18	4.18	NUM
ftr-378	50	23	billion	billion	NUM
ftr-378	50	24	in	in	ADP
ftr-378	50	25	fiscal	fiscal	ADJ
ftr-378	50	26	1930	1930	NUM
ftr-378	50	27	to	to	ADP
ftr-378	50	28	$	$	SYM
ftr-378	50	29	2.38	2.38	NUM
ftr-378	50	30	billion	billion	NUM
ftr-378	50	31	in	in	ADP
ftr-378	50	32	1932	1932	NUM
ftr-378	50	33	.	.	PUNCT
ftr-378	51	1	an	an	DET
ftr-378	51	2	act	act	NOUN
ftr-378	51	3	to	to	PART
ftr-378	51	4	provide	provide	VERB
ftr-378	51	5	revenue	revenue	NOUN
ftr-378	51	6	,	,	PUNCT
ftr-378	51	7	equalize	equalize	VERB
ftr-378	51	8	taxation	taxation	NOUN
ftr-378	51	9	and	and	CCONJ
ftr-378	51	10	for	for	ADP
ftr-378	51	11	other	other	ADJ
ftr-378	51	12	purposes	purpose	NOUN
ftr-378	51	13	:	:	PUNCT
ftr-378	51	14	hearing	hear	VERB
ftr-378	51	15	on	on	ADP
ftr-378	51	16	h.	h.	PROPN
ftr-378	51	17	r.	r.	PROPN
ftr-378	51	18	10236	10236	NUM
ftr-378	51	19	,	,	PUNCT
ftr-378	51	20	before	before	ADP
ftr-378	51	21	the	the	DET
ftr-378	51	22	s.	s.	PROPN
ftr-378	51	23	comm	comm	NOUN
ftr-378	51	24	.	.	PUNCT
ftr-378	52	1	on	on	ADP
ftr-378	52	2	finance	finance	NOUN
ftr-378	52	3	,	,	PUNCT
ftr-378	52	4	72nd	72nd	PROPN
ftr-378	52	5	cong	cong	NOUN
ftr-378	52	6	.	.	PROPN
ftr-378	53	1	2	2	NUM
ftr-378	53	2	(	(	PUNCT
ftr-378	53	3	1932	1932	NUM
ftr-378	53	4	)	)	PUNCT
ftr-378	54	1	[	[	X
ftr-378	54	2	hereinafter	hereinafter	NOUN
ftr-378	54	3	1932	1932	NUM
ftr-378	54	4	senate	senate	PROPN
ftr-378	54	5	hearings	hearing	NOUN
ftr-378	54	6	]	]	PUNCT
ftr-378	54	7	(	(	PUNCT
ftr-378	54	8	statement	statement	NOUN
ftr-378	54	9	of	of	ADP
ftr-378	54	10	ogden	ogden	PROPN
ftr-378	54	11	l.	l.	PROPN
ftr-378	54	12	mills	mills	PROPN
ftr-378	54	13	,	,	PUNCT
ftr-378	54	14	sec’y	sec’y	NUM
ftr-378	54	15	of	of	ADP
ftr-378	54	16	the	the	DET
ftr-378	54	17	treasury	treasury	NOUN
ftr-378	54	18	of	of	ADP
ftr-378	54	19	the	the	DET
ftr-378	54	20	united	united	PROPN
ftr-378	54	21	states	states	PROPN
ftr-378	54	22	)	)	PUNCT
ftr-378	54	23	.	.	PUNCT
ftr-378	55	1	mills	mill	NOUN
ftr-378	55	2	characterized	characterize	VERB
ftr-378	55	3	the	the	DET
ftr-378	55	4	situation	situation	NOUN
ftr-378	55	5	as	as	ADP
ftr-378	55	6	a	a	DET
ftr-378	55	7	“	"	PUNCT
ftr-378	55	8	collapse	collapse	NOUN
ftr-378	55	9	in	in	ADP
ftr-378	55	10	our	our	PRON
ftr-378	55	11	revenue	revenue	NOUN
ftr-378	55	12	system	system	NOUN
ftr-378	55	13	.	.	PUNCT
ftr-378	55	14	”	"	PUNCT
ftr-378	56	1	i	i	PRON
ftr-378	56	2	d.	d.	VERB
ftr-378	56	3	at	at	ADP
ftr-378	56	4	2	2	NUM
ftr-378	56	5	.	.	NOUN
ftr-378	56	6	5	5	NUM
ftr-378	56	7	.	.	PUNCT
ftr-378	57	1	although	although	SCONJ
ftr-378	57	2	the	the	DET
ftr-378	57	3	federal	federal	ADJ
ftr-378	57	4	government	government	NOUN
ftr-378	57	5	enjoyed	enjoy	VERB
ftr-378	57	6	a	a	DET
ftr-378	57	7	budget	budget	NOUN
ftr-378	57	8	surplus	surplus	NOUN
ftr-378	57	9	in	in	ADP
ftr-378	57	10	fiscal	fiscal	ADJ
ftr-378	57	11	1930	1930	NUM
ftr-378	57	12	,	,	PUNCT
ftr-378	57	13	the	the	DET
ftr-378	57	14	national	national	ADJ
ftr-378	57	15	budget	budget	NOUN
ftr-378	57	16	deficit	deficit	NOUN
ftr-378	57	17	for	for	ADP
ftr-378	57	18	fiscal	fiscal	ADJ
ftr-378	57	19	1931	1931	NUM
ftr-378	57	20	ultimately	ultimately	ADV
ftr-378	57	21	exceeded	exceed	VERB
ftr-378	57	22	$	$	SYM
ftr-378	57	23	900	900	NUM
ftr-378	57	24	million	million	NUM
ftr-378	57	25	—	—	PUNCT
ftr-378	57	26	an	an	DET
ftr-378	57	27	amount	amount	NOUN
ftr-378	57	28	400	400	NUM
ftr-378	57	29	%	%	NOUN
ftr-378	57	30	larger	large	ADJ
ftr-378	57	31	than	than	ADP
ftr-378	57	32	treasury	treasury	PROPN
ftr-378	57	33	secretary	secretary	PROPN
ftr-378	57	34	andrew	andrew	PROPN
ftr-378	57	35	mellon	mellon	PROPN
ftr-378	57	36	had	have	AUX
ftr-378	57	37	forecast	forecast	VERB
ftr-378	57	38	at	at	ADP
ftr-378	57	39	midyear	midyear	NOUN
ftr-378	57	40	.	.	PUNCT
ftr-378	58	1	harris	harris	PROPN
ftr-378	58	2	gaylord	gaylord	PROPN
ftr-378	58	3	warren	warren	PROPN
ftr-378	58	4	,	,	PUNCT
ftr-378	58	5	herbert	herbert	PROPN
ftr-378	58	6	hoover	hoover	PROPN
ftr-378	58	7	and	and	CCONJ
ftr-378	58	8	the	the	DET
ftr-378	58	9	great	great	ADJ
ftr-378	58	10	depression	depression	NOUN
ftr-378	58	11	160	160	NUM
ftr-378	58	12	(	(	PUNCT
ftr-378	58	13	1959	1959	NUM
ftr-378	58	14	)	)	PUNCT
ftr-378	58	15	.	.	PUNCT
ftr-378	59	1	the	the	DET
ftr-378	59	2	deficits	deficit	NOUN
ftr-378	59	3	for	for	ADP
ftr-378	59	4	1932	1932	NUM
ftr-378	59	5	and	and	CCONJ
ftr-378	59	6	1933	1933	NUM
ftr-378	59	7	were	be	AUX
ftr-378	59	8	projected	project	VERB
ftr-378	59	9	to	to	PART
ftr-378	59	10	be	be	AUX
ftr-378	59	11	even	even	ADV
ftr-378	59	12	worse	bad	ADJ
ftr-378	59	13	,	,	PUNCT
ftr-378	59	14	and	and	CCONJ
ftr-378	59	15	were	be	AUX
ftr-378	59	16	expected	expect	VERB
ftr-378	59	17	to	to	PART
ftr-378	59	18	add	add	VERB
ftr-378	59	19	an	an	DET
ftr-378	59	20	additional	additional	ADJ
ftr-378	59	21	$	$	SYM
ftr-378	59	22	3.2	3.2	NUM
ftr-378	59	23	billion	billion	NUM
ftr-378	59	24	to	to	ADP
ftr-378	59	25	the	the	DET
ftr-378	59	26	nation	nation	NOUN
ftr-378	59	27	’s	’s	PART
ftr-378	59	28	debt	debt	NOUN
ftr-378	59	29	.	.	PUNCT
ftr-378	60	1	i	i	PRON
ftr-378	60	2	d.	d.	PROPN
ftr-378	60	3	at	at	ADP
ftr-378	60	4	159	159	NUM
ftr-378	60	5	.	.	PUNCT
ftr-378	61	1	6	6	NUM
ftr-378	61	2	.	.	X
ftr-378	62	1	i	i	PRON
ftr-378	62	2	d.	d.	PROPN
ftr-378	62	3	at	at	ADP
ftr-378	62	4	159	159	NUM
ftr-378	62	5	(	(	PUNCT
ftr-378	62	6	“	"	PUNCT
ftr-378	62	7	the	the	DET
ftr-378	62	8	government	government	NOUN
ftr-378	62	9	could	could	AUX
ftr-378	62	10	not	not	PART
ftr-378	62	11	borrow	borrow	VERB
ftr-378	62	12	much	much	ADV
ftr-378	62	13	more	more	ADJ
ftr-378	62	14	without	without	ADP
ftr-378	62	15	destroying	destroy	VERB
ftr-378	62	16	confidence	confidence	NOUN
ftr-378	62	17	,	,	PUNCT
ftr-378	62	18	denuding	denude	VERB
ftr-378	62	19	commerce	commerce	NOUN
ftr-378	62	20	and	and	CCONJ
ftr-378	62	21	industry	industry	NOUN
ftr-378	62	22	of	of	ADP
ftr-378	62	23	their	their	PRON
ftr-378	62	24	resources	resource	NOUN
ftr-378	62	25	,	,	PUNCT
ftr-378	62	26	extending	extend	VERB
ftr-378	62	27	unemployment	unemployment	NOUN
ftr-378	62	28	,	,	PUNCT
ftr-378	62	29	and	and	CCONJ
ftr-378	62	30	demoralizing	demoralize	VERB
ftr-378	62	31	agriculture	agriculture	NOUN
ftr-378	62	32	.	.	PUNCT
ftr-378	62	33	”	"	PUNCT
ftr-378	62	34	)	)	PUNCT
ftr-378	62	35	.	.	PUNCT
ftr-378	63	1	7	7	X
ftr-378	63	2	.	.	X
ftr-378	63	3	see	see	VERB
ftr-378	63	4	1932	1932	NUM
ftr-378	63	5	senate	senate	PROPN
ftr-378	63	6	hearings	hearing	NOUN
ftr-378	63	7	,	,	PUNCT
ftr-378	63	8	supra	supra	PROPN
ftr-378	63	9	note	note	NOUN
ftr-378	63	10	4	4	NUM
ftr-378	63	11	,	,	PUNCT
ftr-378	63	12	at	at	ADP
ftr-378	63	13	48	48	NUM
ftr-378	63	14	(	(	PUNCT
ftr-378	63	15	statement	statement	NOUN
ftr-378	63	16	of	of	ADP
ftr-378	63	17	ogden	ogden	PROPN
ftr-378	63	18	l.	l.	PROPN
ftr-378	63	19	mills	mills	PROPN
ftr-378	63	20	,	,	PUNCT
ftr-378	63	21	sec’y	sec’y	NUM
ftr-378	63	22	of	of	ADP
ftr-378	63	23	the	the	DET
ftr-378	63	24	treasury	treasury	NOUN
ftr-378	63	25	of	of	ADP
ftr-378	63	26	the	the	DET
ftr-378	63	27	united	united	PROPN
ftr-378	63	28	states	states	PROPN
ftr-378	63	29	)	)	PUNCT
ftr-378	63	30	(	(	PUNCT
ftr-378	63	31	warning	warn	VERB
ftr-378	63	32	senators	senator	NOUN
ftr-378	63	33	that	that	SCONJ
ftr-378	63	34	if	if	SCONJ
ftr-378	63	35	they	they	PRON
ftr-378	63	36	allowed	allow	VERB
ftr-378	63	37	the	the	DET
ftr-378	63	38	national	national	ADJ
ftr-378	63	39	debt	debt	NOUN
ftr-378	63	40	to	to	PART
ftr-378	63	41	grow	grow	VERB
ftr-378	63	42	any	any	PRON
ftr-378	63	43	further	far	ADV
ftr-378	63	44	,	,	PUNCT
ftr-378	63	45	the	the	DET
ftr-378	63	46	result	result	NOUN
ftr-378	63	47	would	would	AUX
ftr-378	63	48	be	be	AUX
ftr-378	63	49	“	"	PUNCT
ftr-378	63	50	a	a	DET
ftr-378	63	51	rapid	rapid	ADJ
ftr-378	63	52	and	and	CCONJ
ftr-378	63	53	precipitous	precipitous	ADJ
ftr-378	63	54	decline	decline	NOUN
ftr-378	63	55	in	in	ADP
ftr-378	63	56	the	the	DET
ftr-378	63	57	value	value	NOUN
ftr-378	63	58	of	of	ADP
ftr-378	63	59	all	all	DET
ftr-378	63	60	government	government	NOUN
ftr-378	63	61	securities	security	NOUN
ftr-378	63	62	.	.	PUNCT
ftr-378	63	63	.	.	PUNCT
ftr-378	63	64	.	.	PUNCT
ftr-378	63	65	.	.	PUNCT
ftr-378	63	66	”	"	PUNCT
ftr-378	63	67	)	)	PUNCT
ftr-378	63	68	.	.	PUNCT
ftr-378	64	1	2010	2010	NUM
ftr-378	64	2	]	]	PUNCT
ftr-378	64	3	ghosts	ghost	NOUN
ftr-378	64	4	of	of	ADP
ftr-378	64	5	1932	1932	NUM
ftr-378	64	6	879	879	NUM
ftr-378	64	7	congress	congress	PROPN
ftr-378	64	8	took	take	VERB
ftr-378	64	9	bold	bold	ADJ
ftr-378	64	10	action	action	NOUN
ftr-378	64	11	that	that	DET
ftr-378	64	12	year	year	NOUN
ftr-378	64	13	,	,	PUNCT
ftr-378	64	14	enacting	enact	VERB
ftr-378	64	15	a	a	DET
ftr-378	64	16	massive	massive	ADJ
ftr-378	64	17	tax	tax	NOUN
ftr-378	64	18	bill	bill	NOUN
ftr-378	64	19	8	8	NUM
ftr-378	64	20	(	(	PUNCT
ftr-378	64	21	“	"	PUNCT
ftr-378	64	22	the	the	DET
ftr-378	64	23	revenue	revenue	NOUN
ftr-378	64	24	act	act	NOUN
ftr-378	64	25	of	of	ADP
ftr-378	64	26	1932	1932	NUM
ftr-378	64	27	”	"	PUNCT
ftr-378	64	28	)	)	PUNCT
ftr-378	64	29	designed	design	VERB
ftr-378	64	30	to	to	PART
ftr-378	64	31	balance	balance	VERB
ftr-378	64	32	the	the	DET
ftr-378	64	33	federal	federal	ADJ
ftr-378	64	34	budget	budget	NOUN
ftr-378	64	35	without	without	ADP
ftr-378	64	36	further	far	ADV
ftr-378	64	37	stifling	stifle	VERB
ftr-378	64	38	economic	economic	ADJ
ftr-378	64	39	growth	growth	NOUN
ftr-378	64	40	.	.	PUNCT
ftr-378	65	1	by	by	ADP
ftr-378	65	2	securing	secure	VERB
ftr-378	65	3	additional	additional	ADJ
ftr-378	65	4	revenue	revenue	NOUN
ftr-378	65	5	through	through	ADP
ftr-378	65	6	a	a	DET
ftr-378	65	7	combination	combination	NOUN
ftr-378	65	8	of	of	ADP
ftr-378	65	9	increased	increase	VERB
ftr-378	65	10	tax	tax	NOUN
ftr-378	65	11	rates	rate	NOUN
ftr-378	65	12	and	and	CCONJ
ftr-378	65	13	exploitation	exploitation	NOUN
ftr-378	65	14	of	of	ADP
ftr-378	65	15	new	new	ADJ
ftr-378	65	16	forms	form	NOUN
ftr-378	65	17	of	of	ADP
ftr-378	65	18	tax	tax	NOUN
ftr-378	65	19	revenue	revenue	NOUN
ftr-378	65	20	,	,	PUNCT
ftr-378	65	21	congress	congress	PROPN
ftr-378	65	22	sought	seek	VERB
ftr-378	65	23	to	to	PART
ftr-378	65	24	bring	bring	VERB
ftr-378	65	25	the	the	DET
ftr-378	65	26	united	united	PROPN
ftr-378	65	27	states	states	PROPN
ftr-378	65	28	out	out	ADP
ftr-378	65	29	of	of	ADP
ftr-378	65	30	the	the	DET
ftr-378	65	31	great	great	ADJ
ftr-378	65	32	depression	depression	NOUN
ftr-378	65	33	with	with	ADP
ftr-378	65	34	both	both	CCONJ
ftr-378	65	35	its	its	PRON
ftr-378	65	36	economy	economy	NOUN
ftr-378	65	37	and	and	CCONJ
ftr-378	65	38	its	its	PRON
ftr-378	65	39	credit	credit	NOUN
ftr-378	65	40	rating	rating	NOUN
ftr-378	65	41	intact	intact	ADJ
ftr-378	65	42	.	.	PUNCT
ftr-378	66	1	9	9	NUM
ftr-378	66	2	as	as	SCONJ
ftr-378	66	3	has	have	AUX
ftr-378	66	4	been	be	AUX
ftr-378	66	5	true	true	ADJ
ftr-378	66	6	through	through	ADP
ftr-378	66	7	nearly	nearly	ADV
ftr-378	66	8	a	a	PRON
ftr-378	66	9	century	century	NOUN
ftr-378	66	10	of	of	ADP
ftr-378	66	11	tax	tax	NOUN
ftr-378	66	12	legislation	legislation	NOUN
ftr-378	66	13	,	,	PUNCT
ftr-378	66	14	10	10	NUM
ftr-378	66	15	congress	congress	PROPN
ftr-378	66	16	included	include	VERB
ftr-378	66	17	estate	estate	NOUN
ftr-378	66	18	and	and	CCONJ
ftr-378	66	19	gift	gift	NOUN
ftr-378	66	20	taxes	taxis	NOUN
ftr-378	66	21	as	as	ADP
ftr-378	66	22	a	a	DET
ftr-378	66	23	component	component	NOUN
ftr-378	66	24	of	of	ADP
ftr-378	66	25	the	the	DET
ftr-378	66	26	revenue	revenue	NOUN
ftr-378	66	27	act	act	NOUN
ftr-378	66	28	of	of	ADP
ftr-378	66	29	1932	1932	NUM
ftr-378	66	30	.	.	PUNCT
ftr-378	67	1	yet	yet	ADV
ftr-378	67	2	,	,	PUNCT
ftr-378	67	3	histories	history	NOUN
ftr-378	67	4	of	of	ADP
ftr-378	67	5	american	american	ADJ
ftr-378	67	6	taxation	taxation	NOUN
ftr-378	67	7	typically	typically	ADV
ftr-378	67	8	devote	devote	VERB
ftr-378	67	9	frustratingly	frustratingly	ADV
ftr-378	67	10	little	little	ADJ
ftr-378	67	11	analysis	analysis	NOUN
ftr-378	67	12	to	to	ADP
ftr-378	67	13	these	these	DET
ftr-378	67	14	specific	specific	ADJ
ftr-378	67	15	estate	estate	NOUN
ftr-378	67	16	and	and	CCONJ
ftr-378	67	17	gift	gift	NOUN
ftr-378	67	18	tax	tax	NOUN
ftr-378	67	19	provisions	provision	NOUN
ftr-378	67	20	.	.	PUNCT
ftr-378	68	1	leading	lead	VERB
ftr-378	68	2	authorities	authority	NOUN
ftr-378	68	3	cast	cast	VERB
ftr-378	68	4	these	these	DET
ftr-378	68	5	provisions	provision	NOUN
ftr-378	68	6	as	as	ADP
ftr-378	68	7	simple	simple	ADJ
ftr-378	68	8	and	and	CCONJ
ftr-378	68	9	straightforward	straightforward	ADJ
ftr-378	68	10	ones	one	NOUN
ftr-378	68	11	:	:	PUNCT
ftr-378	68	12	estate	estate	NOUN
ftr-378	68	13	tax	tax	NOUN
ftr-378	68	14	rates	rate	NOUN
ftr-378	68	15	were	be	AUX
ftr-378	68	16	increased	increase	VERB
ftr-378	68	17	as	as	ADP
ftr-378	68	18	a	a	DET
ftr-378	68	19	means	means	NOUN
ftr-378	68	20	of	of	ADP
ftr-378	68	21	generating	generate	VERB
ftr-378	68	22	additional	additional	ADJ
ftr-378	68	23	revenue	revenue	NOUN
ftr-378	68	24	and	and	CCONJ
ftr-378	68	25	preserving	preserve	VERB
ftr-378	68	26	the	the	DET
ftr-378	68	27	nation	nation	NOUN
ftr-378	68	28	’s	’s	PART
ftr-378	68	29	credit	credit	NOUN
ftr-378	68	30	rating	rating	NOUN
ftr-378	68	31	,	,	PUNCT
ftr-378	68	32	11	11	NUM
ftr-378	68	33	while	while	SCONJ
ftr-378	68	34	a	a	DET
ftr-378	68	35	gift	gift	NOUN
ftr-378	68	36	tax	tax	NOUN
ftr-378	68	37	was	be	AUX
ftr-378	68	38	enacted	enact	VERB
ftr-378	68	39	to	to	PART
ftr-378	68	40	prevent	prevent	VERB
ftr-378	68	41	wealthy	wealthy	ADJ
ftr-378	68	42	taxpayers	taxpayer	NOUN
ftr-378	68	43	from	from	ADP
ftr-378	68	44	circumventing	circumvent	VERB
ftr-378	68	45	the	the	DET
ftr-378	68	46	estate	estate	NOUN
ftr-378	68	47	tax	tax	NOUN
ftr-378	68	48	by	by	ADP
ftr-378	68	49	making	make	VERB
ftr-378	68	50	intervivos	intervivos	NOUN
ftr-378	68	51	gifts	gift	NOUN
ftr-378	68	52	.	.	PUNCT
ftr-378	69	1	12	12	NUM
ftr-378	69	2	these	these	DET
ftr-378	69	3	sources	source	NOUN
ftr-378	69	4	also	also	ADV
ftr-378	69	5	note	note	VERB
ftr-378	69	6	the	the	DET
ftr-378	69	7	prevailing	prevail	VERB
ftr-378	69	8	populist	populist	ADJ
ftr-378	69	9	sentiment	sentiment	NOUN
ftr-378	69	10	underlying	underlie	VERB
ftr-378	69	11	these	these	DET
ftr-378	69	12	changes	change	NOUN
ftr-378	69	13	,	,	PUNCT
ftr-378	69	14	as	as	SCONJ
ftr-378	69	15	congress	congress	PROPN
ftr-378	69	16	took	take	VERB
ftr-378	69	17	aim	aim	NOUN
ftr-378	69	18	at	at	ADP
ftr-378	69	19	the	the	DET
ftr-378	69	20	nation	nation	NOUN
ftr-378	69	21	’s	’s	PART
ftr-378	69	22	increasingly	increasingly	ADV
ftr-378	69	23	dramatic	dramatic	ADJ
ftr-378	69	24	concentrations	concentration	NOUN
ftr-378	69	25	of	of	ADP
ftr-378	69	26	family	family	NOUN
ftr-378	69	27	wealth	wealth	NOUN
ftr-378	69	28	.	.	PUNCT
ftr-378	70	1	13	13	NUM
ftr-378	71	1	the	the	DET
ftr-378	71	2	standard	standard	ADJ
ftr-378	71	3	analysis	analysis	NOUN
ftr-378	71	4	typically	typically	ADV
ftr-378	71	5	ends	end	VERB
ftr-378	71	6	there	there	ADV
ftr-378	71	7	.	.	PUNCT
ftr-378	72	1	8	8	X
ftr-378	72	2	.	.	PUNCT
ftr-378	72	3	revenue	revenue	NOUN
ftr-378	72	4	act	act	NOUN
ftr-378	72	5	of	of	ADP
ftr-378	72	6	1932	1932	NUM
ftr-378	72	7	,	,	PUNCT
ftr-378	72	8	ch	ch	NOUN
ftr-378	72	9	.	.	PROPN
ftr-378	72	10	209	209	NUM
ftr-378	72	11	,	,	PUNCT
ftr-378	72	12	47	47	NUM
ftr-378	72	13	stat	stat	NOUN
ftr-378	72	14	.	.	PUNCT
ftr-378	73	1	169	169	NUM
ftr-378	73	2	(	(	PUNCT
ftr-378	73	3	1932	1932	NUM
ftr-378	73	4	)	)	PUNCT
ftr-378	73	5	.	.	PUNCT
ftr-378	74	1	9	9	X
ftr-378	74	2	.	.	X
ftr-378	75	1	although	although	SCONJ
ftr-378	75	2	“	"	PUNCT
ftr-378	75	3	practically	practically	ADV
ftr-378	75	4	all	all	PRON
ftr-378	75	5	whom	whom	PRON
ftr-378	75	6	[	[	X
ftr-378	75	7	president	president	NOUN
ftr-378	75	8	]	]	PUNCT
ftr-378	75	9	hoover	hoover	PROPN
ftr-378	75	10	listened	listen	VERB
ftr-378	75	11	to	to	ADP
ftr-378	75	12	or	or	CCONJ
ftr-378	75	13	read	read	VERB
ftr-378	75	14	agreed	agree	VERB
ftr-378	75	15	that	that	SCONJ
ftr-378	75	16	an	an	DET
ftr-378	75	17	increase	increase	NOUN
ftr-378	75	18	in	in	ADP
ftr-378	75	19	taxes	taxis	NOUN
ftr-378	75	20	was	be	AUX
ftr-378	75	21	needed	need	VERB
ftr-378	75	22	”	"	PUNCT
ftr-378	75	23	to	to	PART
ftr-378	75	24	help	help	VERB
ftr-378	75	25	balance	balance	VERB
ftr-378	75	26	the	the	DET
ftr-378	75	27	budget	budget	NOUN
ftr-378	75	28	,	,	PUNCT
ftr-378	75	29	martin	martin	PROPN
ftr-378	75	30	l.	l.	PROPN
ftr-378	75	31	fausold	fausold	PROPN
ftr-378	75	32	,	,	PUNCT
ftr-378	75	33	the	the	DET
ftr-378	75	34	presidency	presidency	NOUN
ftr-378	75	35	of	of	ADP
ftr-378	75	36	herbert	herbert	PROPN
ftr-378	75	37	c.	c.	PROPN
ftr-378	75	38	hoover	hoover	PROPN
ftr-378	75	39	159	159	NUM
ftr-378	75	40	(	(	PUNCT
ftr-378	75	41	1985	1985	NUM
ftr-378	75	42	)	)	PUNCT
ftr-378	75	43	,	,	PUNCT
ftr-378	75	44	the	the	DET
ftr-378	75	45	decision	decision	NOUN
ftr-378	75	46	to	to	PART
ftr-378	75	47	raise	raise	VERB
ftr-378	75	48	taxes	taxis	NOUN
ftr-378	75	49	was	be	AUX
ftr-378	75	50	,	,	PUNCT
ftr-378	75	51	and	and	CCONJ
ftr-378	75	52	remains	remain	VERB
ftr-378	75	53	,	,	PUNCT
ftr-378	75	54	controversial	controversial	ADJ
ftr-378	75	55	.	.	PUNCT
ftr-378	76	1	for	for	ADP
ftr-378	76	2	a	a	DET
ftr-378	76	3	sampling	sampling	NOUN
ftr-378	76	4	of	of	ADP
ftr-378	76	5	contemporaneous	contemporaneous	ADJ
ftr-378	76	6	opinions	opinion	NOUN
ftr-378	76	7	,	,	PUNCT
ftr-378	76	8	see	see	VERB
ftr-378	76	9	sidney	sidney	PROPN
ftr-378	76	10	ratner	ratner	PROPN
ftr-378	76	11	,	,	PUNCT
ftr-378	76	12	american	american	ADJ
ftr-378	76	13	taxation	taxation	PROPN
ftr-378	76	14	:	:	PUNCT
ftr-378	76	15	its	its	PRON
ftr-378	76	16	history	history	NOUN
ftr-378	76	17	as	as	ADP
ftr-378	76	18	a	a	DET
ftr-378	76	19	social	social	ADJ
ftr-378	76	20	force	force	NOUN
ftr-378	76	21	in	in	ADP
ftr-378	76	22	democracy	democracy	NOUN
ftr-378	76	23	447	447	NUM
ftr-378	76	24	(	(	PUNCT
ftr-378	76	25	1942	1942	NUM
ftr-378	76	26	)	)	PUNCT
ftr-378	76	27	.	.	PUNCT
ftr-378	77	1	for	for	ADP
ftr-378	77	2	citations	citation	NOUN
ftr-378	77	3	to	to	ADP
ftr-378	77	4	numerous	numerous	ADJ
ftr-378	77	5	sources	source	NOUN
ftr-378	77	6	indicating	indicate	VERB
ftr-378	77	7	that	that	SCONJ
ftr-378	77	8	the	the	DET
ftr-378	77	9	u.s	u.s	PROPN
ftr-378	77	10	economy	economy	NOUN
ftr-378	77	11	began	begin	VERB
ftr-378	77	12	a	a	DET
ftr-378	77	13	dramatic	dramatic	ADJ
ftr-378	77	14	rebound	rebound	NOUN
ftr-378	77	15	in	in	ADP
ftr-378	77	16	mid-1932	mid-1932	NOUN
ftr-378	77	17	,	,	PUNCT
ftr-378	77	18	see	see	VERB
ftr-378	77	19	herbert	herbert	PROPN
ftr-378	77	20	hoover	hoover	PROPN
ftr-378	77	21	,	,	PUNCT
ftr-378	77	22	the	the	DET
ftr-378	77	23	memoirs	memoir	NOUN
ftr-378	77	24	of	of	ADP
ftr-378	77	25	herbert	herbert	PROPN
ftr-378	77	26	hoover	hoover	PROPN
ftr-378	77	27	:	:	PUNCT
ftr-378	77	28	the	the	DET
ftr-378	77	29	great	great	ADJ
ftr-378	77	30	depression	depression	NOUN
ftr-378	77	31	1929	1929	NUM
ftr-378	77	32	-	-	SYM
ftr-378	77	33	1941	1941	NUM
ftr-378	77	34	164	164	NUM
ftr-378	77	35	-	-	SYM
ftr-378	77	36	166	166	NUM
ftr-378	77	37	(	(	PUNCT
ftr-378	77	38	1952	1952	NUM
ftr-378	77	39	)	)	PUNCT
ftr-378	77	40	.	.	PUNCT
ftr-378	78	1	for	for	ADP
ftr-378	78	2	a	a	DET
ftr-378	78	3	modern	modern	ADJ
ftr-378	78	4	critique	critique	NOUN
ftr-378	78	5	,	,	PUNCT
ftr-378	78	6	see	see	VERB
ftr-378	78	7	jim	jim	PROPN
ftr-378	78	8	powell	powell	PROPN
ftr-378	78	9	,	,	PUNCT
ftr-378	78	10	fdr	fdr	PROPN
ftr-378	78	11	’s	’s	PART
ftr-378	78	12	folly	folly	NOUN
ftr-378	78	13	:	:	PUNCT
ftr-378	78	14	how	how	SCONJ
ftr-378	78	15	roosevelt	roosevelt	NOUN
ftr-378	78	16	and	and	CCONJ
ftr-378	78	17	his	his	PRON
ftr-378	78	18	new	new	ADJ
ftr-378	78	19	deal	deal	NOUN
ftr-378	78	20	prolonged	prolong	VERB
ftr-378	78	21	the	the	DET
ftr-378	78	22	great	great	ADJ
ftr-378	78	23	depression	depression	NOUN
ftr-378	78	24	49	49	NUM
ftr-378	78	25	(	(	PUNCT
ftr-378	78	26	2003	2003	NUM
ftr-378	78	27	)	)	PUNCT
ftr-378	78	28	(	(	PUNCT
ftr-378	78	29	contending	contend	VERB
ftr-378	78	30	that	that	SCONJ
ftr-378	78	31	the	the	DET
ftr-378	78	32	revenue	revenue	NOUN
ftr-378	78	33	act	act	NOUN
ftr-378	78	34	of	of	ADP
ftr-378	78	35	1932	1932	NUM
ftr-378	78	36	resulted	result	VERB
ftr-378	78	37	in	in	ADP
ftr-378	78	38	further	further	ADJ
ftr-378	78	39	contraction	contraction	NOUN
ftr-378	78	40	of	of	ADP
ftr-378	78	41	the	the	DET
ftr-378	78	42	u.s	u.s	PROPN
ftr-378	78	43	economy	economy	NOUN
ftr-378	78	44	,	,	PUNCT
ftr-378	78	45	exacerbating	exacerbate	VERB
ftr-378	78	46	unemployment	unemployment	NOUN
ftr-378	78	47	by	by	ADP
ftr-378	78	48	stifling	stifle	VERB
ftr-378	78	49	consumer	consumer	NOUN
ftr-378	78	50	spending	spending	NOUN
ftr-378	78	51	and	and	CCONJ
ftr-378	78	52	discouraging	discourage	VERB
ftr-378	78	53	business	business	NOUN
ftr-378	78	54	investment	investment	NOUN
ftr-378	78	55	)	)	PUNCT
ftr-378	78	56	.	.	PUNCT
ftr-378	79	1	see	see	VERB
ftr-378	79	2	also	also	ADV
ftr-378	79	3	infra	infra	VERB
ftr-378	79	4	part	part	NOUN
ftr-378	79	5	ii.a.3	ii.a.3	PROPN
ftr-378	79	6	(	(	PUNCT
ftr-378	79	7	discussing	discuss	VERB
ftr-378	79	8	congress	congress	PROPN
ftr-378	79	9	’s	’s	PART
ftr-378	79	10	decision	decision	NOUN
ftr-378	79	11	to	to	PART
ftr-378	79	12	attempt	attempt	VERB
ftr-378	79	13	to	to	PART
ftr-378	79	14	balance	balance	VERB
ftr-378	79	15	the	the	DET
ftr-378	79	16	federal	federal	ADJ
ftr-378	79	17	budget	budget	NOUN
ftr-378	79	18	for	for	ADP
ftr-378	79	19	1933	1933	NUM
ftr-378	79	20	)	)	PUNCT
ftr-378	79	21	.	.	PUNCT
ftr-378	80	1	10	10	NUM
ftr-378	80	2	.	.	PUNCT
ftr-378	81	1	as	as	SCONJ
ftr-378	81	2	discussed	discuss	VERB
ftr-378	81	3	more	more	ADV
ftr-378	81	4	fully	fully	ADV
ftr-378	81	5	infra	infra	NOUN
ftr-378	81	6	part	part	NOUN
ftr-378	81	7	i	i	PRON
ftr-378	81	8	,	,	PUNCT
ftr-378	81	9	the	the	DET
ftr-378	81	10	modern	modern	ADJ
ftr-378	81	11	estate	estate	NOUN
ftr-378	81	12	tax	tax	NOUN
ftr-378	81	13	was	be	AUX
ftr-378	81	14	enacted	enact	VERB
ftr-378	81	15	in	in	ADP
ftr-378	81	16	1916	1916	NUM
ftr-378	81	17	and	and	CCONJ
ftr-378	81	18	has	have	AUX
ftr-378	81	19	been	be	AUX
ftr-378	81	20	a	a	DET
ftr-378	81	21	fixture	fixture	NOUN
ftr-378	81	22	in	in	ADP
ftr-378	81	23	the	the	DET
ftr-378	81	24	internal	internal	ADJ
ftr-378	81	25	revenue	revenue	NOUN
ftr-378	81	26	code	code	NOUN
ftr-378	81	27	ever	ever	ADV
ftr-378	81	28	since	since	ADV
ftr-378	81	29	,	,	PUNCT
ftr-378	81	30	while	while	SCONJ
ftr-378	81	31	gift	gift	NOUN
ftr-378	81	32	taxes	taxis	NOUN
ftr-378	81	33	were	be	AUX
ftr-378	81	34	imposed	impose	VERB
ftr-378	81	35	from	from	ADP
ftr-378	81	36	1924	1924	NUM
ftr-378	81	37	through	through	ADP
ftr-378	81	38	1926	1926	NUM
ftr-378	81	39	and	and	CCONJ
ftr-378	81	40	again	again	ADV
ftr-378	81	41	from	from	ADP
ftr-378	81	42	1932	1932	NUM
ftr-378	81	43	until	until	ADP
ftr-378	81	44	the	the	DET
ftr-378	81	45	present	present	ADJ
ftr-378	81	46	day	day	NOUN
ftr-378	81	47	.	.	PUNCT
ftr-378	82	1	11	11	NUM
ftr-378	82	2	.	.	X
ftr-378	83	1	see	see	VERB
ftr-378	83	2	,	,	PUNCT
ftr-378	83	3	e.g.	e.g.	ADV
ftr-378	83	4	,	,	PUNCT
ftr-378	83	5	ratner	ratner	PROPN
ftr-378	83	6	,	,	PUNCT
ftr-378	83	7	supra	supra	PROPN
ftr-378	83	8	note	note	AUX
ftr-378	83	9	9	9	NUM
ftr-378	83	10	,	,	PUNCT
ftr-378	83	11	at	at	ADP
ftr-378	83	12	447	447	NUM
ftr-378	83	13	(	(	PUNCT
ftr-378	83	14	stating	state	VERB
ftr-378	83	15	that	that	SCONJ
ftr-378	83	16	the	the	DET
ftr-378	83	17	act	act	NOUN
ftr-378	83	18	“	"	PUNCT
ftr-378	83	19	attempted	attempt	VERB
ftr-378	83	20	to	to	PART
ftr-378	83	21	balance	balance	VERB
ftr-378	83	22	the	the	DET
ftr-378	83	23	federal	federal	ADJ
ftr-378	83	24	budget	budget	NOUN
ftr-378	83	25	and	and	CCONJ
ftr-378	83	26	uphold	uphold	VERB
ftr-378	83	27	the	the	DET
ftr-378	83	28	national	national	ADJ
ftr-378	83	29	credit	credit	NOUN
ftr-378	83	30	.	.	PUNCT
ftr-378	83	31	.	.	PUNCT
ftr-378	83	32	.	.	PUNCT
ftr-378	83	33	.	.	PUNCT
ftr-378	83	34	”	"	PUNCT
ftr-378	83	35	)	)	PUNCT
ftr-378	83	36	;	;	PUNCT
ftr-378	83	37	randolph	randolph	PROPN
ftr-378	83	38	e.	e.	PROPN
ftr-378	83	39	paul	paul	PROPN
ftr-378	83	40	,	,	PUNCT
ftr-378	83	41	taxation	taxation	NOUN
ftr-378	83	42	in	in	ADP
ftr-378	83	43	the	the	DET
ftr-378	83	44	united	united	PROPN
ftr-378	83	45	states	states	PROPN
ftr-378	83	46	157	157	NUM
ftr-378	83	47	(	(	PUNCT
ftr-378	83	48	1954	1954	NUM
ftr-378	83	49	)	)	PUNCT
ftr-378	83	50	(	(	PUNCT
ftr-378	83	51	estate	estate	NOUN
ftr-378	83	52	and	and	CCONJ
ftr-378	83	53	gift	gift	NOUN
ftr-378	83	54	taxes	taxis	NOUN
ftr-378	83	55	were	be	AUX
ftr-378	83	56	proposed	propose	VERB
ftr-378	83	57	to	to	PART
ftr-378	83	58	raise	raise	VERB
ftr-378	83	59	substantial	substantial	ADJ
ftr-378	83	60	revenue	revenue	NOUN
ftr-378	83	61	)	)	PUNCT
ftr-378	83	62	.	.	PUNCT
ftr-378	84	1	12	12	NUM
ftr-378	84	2	.	.	PUNCT
ftr-378	85	1	ratner	ratner	PROPN
ftr-378	85	2	,	,	PUNCT
ftr-378	85	3	supra	supra	PROPN
ftr-378	85	4	note	note	NOUN
ftr-378	85	5	9	9	NUM
ftr-378	85	6	,	,	PUNCT
ftr-378	85	7	at	at	ADP
ftr-378	85	8	449	449	NUM
ftr-378	85	9	(	(	PUNCT
ftr-378	85	10	noting	note	VERB
ftr-378	85	11	that	that	SCONJ
ftr-378	85	12	gift	gift	NOUN
ftr-378	85	13	tax	tax	NOUN
ftr-378	85	14	proponents	proponent	NOUN
ftr-378	85	15	“	"	PUNCT
ftr-378	85	16	regarded	regard	VERB
ftr-378	85	17	the	the	DET
ftr-378	85	18	gift	gift	NOUN
ftr-378	85	19	tax	tax	NOUN
ftr-378	85	20	as	as	ADP
ftr-378	85	21	necessary	necessary	ADJ
ftr-378	85	22	to	to	PART
ftr-378	85	23	prevent	prevent	VERB
ftr-378	85	24	wholesale	wholesale	ADJ
ftr-378	85	25	avoidance	avoidance	NOUN
ftr-378	85	26	of	of	ADP
ftr-378	85	27	the	the	DET
ftr-378	85	28	federal	federal	ADJ
ftr-378	85	29	estate	estate	NOUN
ftr-378	85	30	tax	tax	NOUN
ftr-378	85	31	.	.	PUNCT
ftr-378	85	32	.	.	PUNCT
ftr-378	85	33	.	.	PUNCT
ftr-378	85	34	.	.	PUNCT
ftr-378	85	35	”	"	PUNCT
ftr-378	85	36	)	)	PUNCT
ftr-378	85	37	.	.	PUNCT
ftr-378	86	1	for	for	ADP
ftr-378	86	2	additional	additional	ADJ
ftr-378	86	3	authority	authority	NOUN
ftr-378	86	4	on	on	ADP
ftr-378	86	5	this	this	DET
ftr-378	86	6	point	point	NOUN
ftr-378	86	7	,	,	PUNCT
ftr-378	86	8	see	see	VERB
ftr-378	86	9	infra	infra	NOUN
ftr-378	86	10	notes	note	VERB
ftr-378	86	11	153	153	NUM
ftr-378	86	12	to	to	PART
ftr-378	86	13	154	154	NUM
ftr-378	86	14	and	and	CCONJ
ftr-378	86	15	accompanying	accompany	VERB
ftr-378	86	16	text	text	NOUN
ftr-378	86	17	.	.	PUNCT
ftr-378	87	1	13	13	NUM
ftr-378	87	2	.	.	X
ftr-378	88	1	ratner	ratner	PROPN
ftr-378	88	2	,	,	PUNCT
ftr-378	88	3	supra	supra	PROPN
ftr-378	88	4	note	note	NOUN
ftr-378	88	5	9	9	NUM
ftr-378	88	6	,	,	PUNCT
ftr-378	88	7	at	at	ADP
ftr-378	88	8	449	449	NUM
ftr-378	88	9	-	-	SYM
ftr-378	88	10	50	50	NUM
ftr-378	88	11	(	(	PUNCT
ftr-378	88	12	indicating	indicate	VERB
ftr-378	88	13	that	that	SCONJ
ftr-378	88	14	proponents	proponent	NOUN
ftr-378	88	15	of	of	ADP
ftr-378	88	16	the	the	DET
ftr-378	88	17	act	act	NOUN
ftr-378	88	18	intended	intend	VERB
ftr-378	88	19	to	to	PART
ftr-378	88	20	“	"	PUNCT
ftr-378	88	21	prevent	prevent	VERB
ftr-378	88	22	the	the	DET
ftr-378	88	23	concentration	concentration	NOUN
ftr-378	88	24	of	of	ADP
ftr-378	88	25	the	the	DET
ftr-378	88	26	national	national	ADJ
ftr-378	88	27	wealth	wealth	NOUN
ftr-378	88	28	in	in	ADP
ftr-378	88	29	the	the	DET
ftr-378	88	30	hands	hand	NOUN
ftr-378	88	31	of	of	ADP
ftr-378	88	32	a	a	DET
ftr-378	88	33	few	few	ADJ
ftr-378	88	34	880	880	NUM
ftr-378	88	35	florida	florida	PROPN
ftr-378	88	36	tax	tax	NOUN
ftr-378	88	37	review	review	NOUN
ftr-378	89	1	[	[	X
ftr-378	89	2	vol.9:10	vol.9:10	NOUN
ftr-378	89	3	this	this	DET
ftr-378	89	4	prevailing	prevail	VERB
ftr-378	89	5	characterization	characterization	NOUN
ftr-378	89	6	,	,	PUNCT
ftr-378	89	7	while	while	SCONJ
ftr-378	89	8	accurate	accurate	ADJ
ftr-378	89	9	,	,	PUNCT
ftr-378	89	10	is	be	AUX
ftr-378	89	11	woefully	woefully	ADV
ftr-378	89	12	incomplete	incomplete	ADJ
ftr-378	89	13	.	.	PUNCT
ftr-378	90	1	congress	congress	PROPN
ftr-378	90	2	did	do	AUX
ftr-378	90	3	indeed	indeed	ADV
ftr-378	90	4	expand	expand	VERB
ftr-378	90	5	gift	gift	NOUN
ftr-378	90	6	and	and	CCONJ
ftr-378	90	7	estate	estate	NOUN
ftr-378	90	8	taxation	taxation	NOUN
ftr-378	90	9	in	in	ADP
ftr-378	90	10	1932	1932	NUM
ftr-378	90	11	with	with	ADP
ftr-378	90	12	the	the	DET
ftr-378	90	13	goal	goal	NOUN
ftr-378	90	14	of	of	ADP
ftr-378	90	15	both	both	PRON
ftr-378	90	16	raising	raise	VERB
ftr-378	90	17	revenue	revenue	NOUN
ftr-378	90	18	and	and	CCONJ
ftr-378	90	19	curtailing	curtail	VERB
ftr-378	90	20	concentration	concentration	NOUN
ftr-378	90	21	of	of	ADP
ftr-378	90	22	wealth	wealth	NOUN
ftr-378	90	23	.	.	PUNCT
ftr-378	91	1	however	however	ADV
ftr-378	91	2	,	,	PUNCT
ftr-378	91	3	a	a	DET
ftr-378	91	4	deeper	deep	ADJ
ftr-378	91	5	analysis	analysis	NOUN
ftr-378	91	6	reveals	reveal	VERB
ftr-378	91	7	a	a	DET
ftr-378	91	8	far	far	ADV
ftr-378	91	9	more	more	ADV
ftr-378	91	10	interesting	interesting	ADJ
ftr-378	91	11	story	story	NOUN
ftr-378	91	12	.	.	PUNCT
ftr-378	92	1	in	in	ADP
ftr-378	92	2	crafting	craft	VERB
ftr-378	92	3	the	the	DET
ftr-378	92	4	estate	estate	NOUN
ftr-378	92	5	and	and	CCONJ
ftr-378	92	6	gift	gift	NOUN
ftr-378	92	7	tax	tax	NOUN
ftr-378	92	8	provisions	provision	NOUN
ftr-378	92	9	of	of	ADP
ftr-378	92	10	the	the	DET
ftr-378	92	11	revenue	revenue	NOUN
ftr-378	92	12	act	act	NOUN
ftr-378	92	13	of	of	ADP
ftr-378	92	14	1932	1932	NUM
ftr-378	92	15	,	,	PUNCT
ftr-378	92	16	congress	congress	PROPN
ftr-378	92	17	made	make	VERB
ftr-378	92	18	a	a	DET
ftr-378	92	19	number	number	NOUN
ftr-378	92	20	of	of	ADP
ftr-378	92	21	crucial	crucial	ADJ
ftr-378	92	22	legislative	legislative	ADJ
ftr-378	92	23	choices	choice	NOUN
ftr-378	92	24	,	,	PUNCT
ftr-378	92	25	implicating	implicate	VERB
ftr-378	92	26	issues	issue	NOUN
ftr-378	92	27	of	of	ADP
ftr-378	92	28	tax	tax	NOUN
ftr-378	92	29	policy	policy	NOUN
ftr-378	92	30	that	that	PRON
ftr-378	92	31	remain	remain	VERB
ftr-378	92	32	as	as	ADV
ftr-378	92	33	relevant	relevant	ADJ
ftr-378	92	34	today	today	NOUN
ftr-378	92	35	as	as	SCONJ
ftr-378	92	36	they	they	PRON
ftr-378	92	37	were	be	AUX
ftr-378	92	38	some	some	PRON
ftr-378	92	39	eighty	eighty	NUM
ftr-378	92	40	years	year	NOUN
ftr-378	92	41	ago	ago	ADV
ftr-378	92	42	.	.	PUNCT
ftr-378	93	1	14	14	NUM
ftr-378	93	2	yet	yet	ADV
ftr-378	93	3	,	,	PUNCT
ftr-378	93	4	despite	despite	SCONJ
ftr-378	93	5	their	their	PRON
ftr-378	93	6	continued	continued	ADJ
ftr-378	93	7	relevance	relevance	NOUN
ftr-378	93	8	,	,	PUNCT
ftr-378	93	9	the	the	DET
ftr-378	93	10	details	detail	NOUN
ftr-378	93	11	of	of	ADP
ftr-378	93	12	significant	significant	ADJ
ftr-378	93	13	legislative	legislative	ADJ
ftr-378	93	14	choices	choice	NOUN
ftr-378	93	15	,	,	PUNCT
ftr-378	93	16	and	and	CCONJ
ftr-378	93	17	the	the	DET
ftr-378	93	18	motivations	motivation	NOUN
ftr-378	93	19	of	of	ADP
ftr-378	93	20	those	those	PRON
ftr-378	93	21	who	who	PRON
ftr-378	93	22	made	make	VERB
ftr-378	93	23	them	they	PRON
ftr-378	93	24	,	,	PUNCT
ftr-378	93	25	effectively	effectively	ADV
ftr-378	93	26	have	have	AUX
ftr-378	93	27	been	be	AUX
ftr-378	93	28	lost	lose	VERB
ftr-378	93	29	to	to	ADP
ftr-378	93	30	history	history	NOUN
ftr-378	93	31	.	.	PUNCT
ftr-378	94	1	in	in	ADP
ftr-378	94	2	this	this	DET
ftr-378	94	3	paper	paper	NOUN
ftr-378	94	4	,	,	PUNCT
ftr-378	94	5	i	i	PRON
ftr-378	94	6	seek	seek	VERB
ftr-378	94	7	to	to	PART
ftr-378	94	8	reclaim	reclaim	VERB
ftr-378	94	9	this	this	DET
ftr-378	94	10	lost	lose	VERB
ftr-378	94	11	history	history	NOUN
ftr-378	94	12	of	of	ADP
ftr-378	94	13	estate	estate	NOUN
ftr-378	94	14	and	and	CCONJ
ftr-378	94	15	gift	gift	NOUN
ftr-378	94	16	taxation	taxation	NOUN
ftr-378	94	17	.	.	PUNCT
ftr-378	95	1	while	while	SCONJ
ftr-378	95	2	the	the	DET
ftr-378	95	3	ensuing	ensue	VERB
ftr-378	95	4	analysis	analysis	NOUN
ftr-378	95	5	certainly	certainly	ADV
ftr-378	95	6	will	will	AUX
ftr-378	95	7	enable	enable	VERB
ftr-378	95	8	us	we	PRON
ftr-378	95	9	to	to	PART
ftr-378	95	10	more	more	ADV
ftr-378	95	11	fully	fully	ADV
ftr-378	95	12	appreciate	appreciate	VERB
ftr-378	95	13	the	the	DET
ftr-378	95	14	events	event	NOUN
ftr-378	95	15	of	of	ADP
ftr-378	95	16	1932	1932	NUM
ftr-378	95	17	and	and	CCONJ
ftr-378	95	18	evaluate	evaluate	VERB
ftr-378	95	19	the	the	DET
ftr-378	95	20	actions	action	NOUN
ftr-378	95	21	congress	congress	PROPN
ftr-378	95	22	took	take	VERB
ftr-378	95	23	in	in	ADP
ftr-378	95	24	that	that	DET
ftr-378	95	25	fateful	fateful	ADJ
ftr-378	95	26	year	year	NOUN
ftr-378	95	27	,	,	PUNCT
ftr-378	95	28	my	my	PRON
ftr-378	95	29	inquiry	inquiry	NOUN
ftr-378	95	30	is	be	AUX
ftr-378	95	31	not	not	PART
ftr-378	95	32	of	of	ADP
ftr-378	95	33	mere	mere	ADJ
ftr-378	95	34	historical	historical	ADJ
ftr-378	95	35	interest	interest	NOUN
ftr-378	95	36	.	.	PUNCT
ftr-378	96	1	rather	rather	ADV
ftr-378	96	2	,	,	PUNCT
ftr-378	96	3	the	the	DET
ftr-378	96	4	choices	choice	NOUN
ftr-378	96	5	made	make	VERB
ftr-378	96	6	in	in	ADP
ftr-378	96	7	1932	1932	NUM
ftr-378	96	8	have	have	AUX
ftr-378	96	9	helped	help	VERB
ftr-378	96	10	shape	shape	VERB
ftr-378	96	11	the	the	DET
ftr-378	96	12	fundamental	fundamental	ADJ
ftr-378	96	13	structure	structure	NOUN
ftr-378	96	14	of	of	ADP
ftr-378	96	15	u.s	u.s	PROPN
ftr-378	96	16	.	.	PROPN
ftr-378	96	17	estate	estate	NOUN
ftr-378	96	18	and	and	CCONJ
ftr-378	96	19	gift	gift	NOUN
ftr-378	96	20	taxation	taxation	NOUN
ftr-378	96	21	for	for	ADP
ftr-378	96	22	nearly	nearly	ADV
ftr-378	96	23	eight	eight	NUM
ftr-378	96	24	decades	decade	NOUN
ftr-378	96	25	,	,	PUNCT
ftr-378	96	26	including	include	VERB
ftr-378	96	27	our	our	PRON
ftr-378	96	28	modern	modern	ADJ
ftr-378	96	29	estate	estate	NOUN
ftr-378	96	30	and	and	CCONJ
ftr-378	96	31	gift	gift	NOUN
ftr-378	96	32	tax	tax	NOUN
ftr-378	96	33	code	code	NOUN
ftr-378	96	34	.	.	PUNCT
ftr-378	97	1	accordingly	accordingly	ADV
ftr-378	97	2	,	,	PUNCT
ftr-378	97	3	understanding	understand	VERB
ftr-378	97	4	the	the	DET
ftr-378	97	5	events	event	NOUN
ftr-378	97	6	of	of	ADP
ftr-378	97	7	1932	1932	NUM
ftr-378	97	8	can	can	AUX
ftr-378	97	9	help	help	VERB
ftr-378	97	10	us	we	PRON
ftr-378	97	11	to	to	PART
ftr-378	97	12	understand	understand	VERB
ftr-378	97	13	why	why	SCONJ
ftr-378	97	14	our	our	PRON
ftr-378	97	15	estate	estate	NOUN
ftr-378	97	16	and	and	CCONJ
ftr-378	97	17	gift	gift	NOUN
ftr-378	97	18	taxes	taxis	NOUN
ftr-378	97	19	operate	operate	VERB
ftr-378	97	20	the	the	DET
ftr-378	97	21	way	way	NOUN
ftr-378	97	22	they	they	PRON
ftr-378	97	23	do	do	VERB
ftr-378	97	24	as	as	ADV
ftr-378	97	25	well	well	ADV
ftr-378	97	26	as	as	ADP
ftr-378	97	27	help	help	VERB
ftr-378	97	28	inform	inform	VERB
ftr-378	97	29	future	future	ADJ
ftr-378	97	30	debate	debate	NOUN
ftr-378	97	31	about	about	ADP
ftr-378	97	32	the	the	DET
ftr-378	97	33	optimal	optimal	ADJ
ftr-378	97	34	structure	structure	NOUN
ftr-378	97	35	of	of	ADP
ftr-378	97	36	our	our	PRON
ftr-378	97	37	wealth	wealth	NOUN
ftr-378	97	38	transfer	transfer	NOUN
ftr-378	97	39	tax	tax	NOUN
ftr-378	97	40	system	system	NOUN
ftr-378	97	41	.	.	PUNCT
ftr-378	98	1	15	15	NUM
ftr-378	98	2	this	this	DET
ftr-378	98	3	paper	paper	NOUN
ftr-378	98	4	is	be	AUX
ftr-378	98	5	organized	organize	VERB
ftr-378	98	6	in	in	ADP
ftr-378	98	7	three	three	NUM
ftr-378	98	8	major	major	ADJ
ftr-378	98	9	parts	part	NOUN
ftr-378	98	10	.	.	PUNCT
ftr-378	99	1	in	in	ADP
ftr-378	99	2	part	part	NOUN
ftr-378	99	3	i	i	PRON
ftr-378	99	4	,	,	PUNCT
ftr-378	99	5	i	i	PRON
ftr-378	99	6	provide	provide	VERB
ftr-378	99	7	a	a	DET
ftr-378	99	8	brief	brief	ADJ
ftr-378	99	9	summary	summary	NOUN
ftr-378	99	10	of	of	ADP
ftr-378	99	11	estate	estate	NOUN
ftr-378	99	12	and	and	CCONJ
ftr-378	99	13	gift	gift	NOUN
ftr-378	99	14	taxation	taxation	NOUN
ftr-378	99	15	through	through	ADP
ftr-378	99	16	the	the	DET
ftr-378	99	17	early	early	ADJ
ftr-378	99	18	20th	20th	ADJ
ftr-378	99	19	century	century	NOUN
ftr-378	99	20	,	,	PUNCT
ftr-378	99	21	culminating	culminate	VERB
ftr-378	99	22	with	with	ADP
ftr-378	99	23	an	an	DET
ftr-378	99	24	analysis	analysis	NOUN
ftr-378	99	25	of	of	ADP
ftr-378	99	26	the	the	DET
ftr-378	99	27	core	core	NOUN
ftr-378	99	28	estate	estate	NOUN
ftr-378	99	29	and	and	CCONJ
ftr-378	99	30	gift	gift	NOUN
ftr-378	99	31	tax	tax	NOUN
ftr-378	99	32	provisions	provision	NOUN
ftr-378	99	33	of	of	ADP
ftr-378	99	34	the	the	DET
ftr-378	99	35	revenue	revenue	NOUN
ftr-378	99	36	act	act	NOUN
ftr-378	99	37	of	of	ADP
ftr-378	99	38	1932	1932	NUM
ftr-378	99	39	.	.	PUNCT
ftr-378	100	1	in	in	ADP
ftr-378	100	2	part	part	PROPN
ftr-378	100	3	ii	ii	PROPN
ftr-378	100	4	,	,	PUNCT
ftr-378	100	5	i	i	PRON
ftr-378	100	6	detail	detail	VERB
ftr-378	100	7	the	the	DET
ftr-378	100	8	events	event	NOUN
ftr-378	100	9	of	of	ADP
ftr-378	100	10	1932	1932	NUM
ftr-378	100	11	,	,	PUNCT
ftr-378	100	12	both	both	PRON
ftr-378	100	13	exploring	explore	VERB
ftr-378	100	14	the	the	DET
ftr-378	100	15	motivation	motivation	NOUN
ftr-378	100	16	of	of	ADP
ftr-378	100	17	key	key	ADJ
ftr-378	100	18	proponents	proponent	NOUN
ftr-378	100	19	of	of	ADP
ftr-378	100	20	estate	estate	NOUN
ftr-378	100	21	taxation	taxation	NOUN
ftr-378	100	22	,	,	PUNCT
ftr-378	100	23	most	most	ADV
ftr-378	100	24	notably	notably	ADV
ftr-378	100	25	iowa	iowa	PROPN
ftr-378	100	26	congressman	congressman	PROPN
ftr-378	100	27	c.	c.	PROPN
ftr-378	100	28	william	william	PROPN
ftr-378	100	29	ramseyer	ramseyer	PROPN
ftr-378	100	30	,	,	PUNCT
ftr-378	100	31	16	16	NUM
ftr-378	100	32	and	and	CCONJ
ftr-378	100	33	analyzing	analyze	VERB
ftr-378	100	34	the	the	DET
ftr-378	100	35	tax	tax	NOUN
ftr-378	100	36	legislation	legislation	NOUN
ftr-378	100	37	they	they	PRON
ftr-378	100	38	created	create	VERB
ftr-378	100	39	.	.	PUNCT
ftr-378	101	1	in	in	ADP
ftr-378	101	2	part	part	PROPN
ftr-378	101	3	iii	iii	NOUN
ftr-378	101	4	,	,	PUNCT
ftr-378	101	5	i	i	PRON
ftr-378	101	6	discuss	discuss	VERB
ftr-378	101	7	three	three	NUM
ftr-378	101	8	significant	significant	ADJ
ftr-378	101	9	policy	policy	NOUN
ftr-378	101	10	decisions	decision	NOUN
ftr-378	101	11	that	that	PRON
ftr-378	101	12	helped	help	VERB
ftr-378	101	13	shape	shape	VERB
ftr-378	101	14	the	the	DET
ftr-378	101	15	1932	1932	NUM
ftr-378	101	16	act	act	NOUN
ftr-378	101	17	,	,	PUNCT
ftr-378	101	18	evaluating	evaluate	VERB
ftr-378	101	19	both	both	CCONJ
ftr-378	101	20	the	the	DET
ftr-378	101	21	historical	historical	ADJ
ftr-378	101	22	impact	impact	NOUN
ftr-378	101	23	and	and	CCONJ
ftr-378	101	24	the	the	DET
ftr-378	101	25	continued	continue	VERB
ftr-378	101	26	relevance	relevance	NOUN
ftr-378	101	27	of	of	ADP
ftr-378	101	28	these	these	DET
ftr-378	101	29	crucial	crucial	ADJ
ftr-378	101	30	policy	policy	NOUN
ftr-378	101	31	choices	choice	NOUN
ftr-378	101	32	.	.	PUNCT
ftr-378	102	1	through	through	ADP
ftr-378	102	2	this	this	DET
ftr-378	102	3	analysis	analysis	NOUN
ftr-378	102	4	,	,	PUNCT
ftr-378	102	5	i	i	PRON
ftr-378	102	6	seek	seek	VERB
ftr-378	102	7	to	to	PART
ftr-378	102	8	shed	shed	VERB
ftr-378	102	9	a	a	DET
ftr-378	102	10	new	new	ADJ
ftr-378	102	11	light	light	NOUN
ftr-378	102	12	on	on	ADP
ftr-378	102	13	a	a	DET
ftr-378	102	14	key	key	ADJ
ftr-378	102	15	era	era	NOUN
ftr-378	102	16	in	in	ADP
ftr-378	102	17	the	the	DET
ftr-378	102	18	history	history	NOUN
ftr-378	102	19	of	of	ADP
ftr-378	102	20	american	american	ADJ
ftr-378	102	21	estate	estate	NOUN
ftr-378	102	22	and	and	CCONJ
ftr-378	102	23	gift	gift	NOUN
ftr-378	102	24	taxation	taxation	NOUN
ftr-378	102	25	,	,	PUNCT
ftr-378	102	26	analyzing	analyze	VERB
ftr-378	102	27	long	long	ADV
ftr-378	102	28	-	-	PUNCT
ftr-378	102	29	forgotten	forget	VERB
ftr-378	102	30	actions	action	NOUN
ftr-378	102	31	of	of	ADP
ftr-378	102	32	long	long	ADV
ftr-378	102	33	-	-	PUNCT
ftr-378	102	34	forgotten	forget	VERB
ftr-378	102	35	actors	actor	NOUN
ftr-378	102	36	and	and	CCONJ
ftr-378	102	37	gleaning	glean	VERB
ftr-378	102	38	distinctly	distinctly	ADV
ftr-378	102	39	modern	modern	ADJ
ftr-378	102	40	lessons	lesson	NOUN
ftr-378	102	41	from	from	ADP
ftr-378	102	42	these	these	DET
ftr-378	102	43	ghosts	ghost	NOUN
ftr-378	102	44	of	of	ADP
ftr-378	102	45	1932	1932	NUM
ftr-378	102	46	.	.	PUNCT
ftr-378	103	1	families	family	NOUN
ftr-378	103	2	,	,	PUNCT
ftr-378	103	3	”	"	PUNCT
ftr-378	103	4	and	and	CCONJ
ftr-378	103	5	“	"	PUNCT
ftr-378	103	6	lighten	lighten	VERB
ftr-378	103	7	the	the	DET
ftr-378	103	8	tax	tax	NOUN
ftr-378	103	9	burden	burden	NOUN
ftr-378	103	10	of	of	ADP
ftr-378	103	11	the	the	DET
ftr-378	103	12	masses	masse	NOUN
ftr-378	103	13	”	"	PUNCT
ftr-378	103	14	)	)	PUNCT
ftr-378	103	15	;	;	PUNCT
ftr-378	103	16	paul	paul	PROPN
ftr-378	103	17	,	,	PUNCT
ftr-378	103	18	supra	supra	PROPN
ftr-378	103	19	note	note	PROPN
ftr-378	103	20	11	11	NUM
ftr-378	103	21	,	,	PUNCT
ftr-378	103	22	at	at	ADP
ftr-378	103	23	157	157	NUM
ftr-378	103	24	(	(	PUNCT
ftr-378	103	25	estate	estate	NOUN
ftr-378	103	26	and	and	CCONJ
ftr-378	103	27	gift	gift	NOUN
ftr-378	103	28	taxes	taxis	NOUN
ftr-378	103	29	prevented	prevent	VERB
ftr-378	103	30	undue	undue	ADJ
ftr-378	103	31	concentration	concentration	NOUN
ftr-378	103	32	of	of	ADP
ftr-378	103	33	wealth	wealth	NOUN
ftr-378	103	34	)	)	PUNCT
ftr-378	103	35	.	.	PUNCT
ftr-378	104	1	14	14	NUM
ftr-378	104	2	.	.	PUNCT
ftr-378	105	1	attributing	attribute	VERB
ftr-378	105	2	these	these	DET
ftr-378	105	3	crucial	crucial	ADJ
ftr-378	105	4	decisions	decision	NOUN
ftr-378	105	5	to	to	ADP
ftr-378	105	6	“	"	PUNCT
ftr-378	105	7	congress	congress	PROPN
ftr-378	105	8	”	"	PUNCT
ftr-378	105	9	as	as	SCONJ
ftr-378	105	10	a	a	DET
ftr-378	105	11	whole	whole	NOUN
ftr-378	105	12	may	may	AUX
ftr-378	105	13	overstate	overstate	VERB
ftr-378	105	14	the	the	DET
ftr-378	105	15	actual	actual	ADJ
ftr-378	105	16	involvement	involvement	NOUN
ftr-378	105	17	of	of	ADP
ftr-378	105	18	most	most	ADJ
ftr-378	105	19	members	member	NOUN
ftr-378	105	20	of	of	ADP
ftr-378	105	21	the	the	DET
ftr-378	105	22	legislature	legislature	NOUN
ftr-378	105	23	.	.	PUNCT
ftr-378	106	1	as	as	SCONJ
ftr-378	106	2	discussed	discuss	VERB
ftr-378	106	3	infra	infra	NOUN
ftr-378	106	4	part	part	NOUN
ftr-378	106	5	ii.c	ii.c	NOUN
ftr-378	106	6	,	,	PUNCT
ftr-378	106	7	the	the	DET
ftr-378	106	8	estate	estate	NOUN
ftr-378	106	9	and	and	CCONJ
ftr-378	106	10	gift	gift	NOUN
ftr-378	106	11	tax	tax	NOUN
ftr-378	106	12	provisions	provision	NOUN
ftr-378	106	13	of	of	ADP
ftr-378	106	14	the	the	DET
ftr-378	106	15	revenue	revenue	NOUN
ftr-378	106	16	act	act	NOUN
ftr-378	106	17	of	of	ADP
ftr-378	106	18	1932	1932	NUM
ftr-378	106	19	were	be	AUX
ftr-378	106	20	produced	produce	VERB
ftr-378	106	21	by	by	ADP
ftr-378	106	22	a	a	DET
ftr-378	106	23	limited	limited	ADJ
ftr-378	106	24	group	group	NOUN
ftr-378	106	25	of	of	ADP
ftr-378	106	26	draftsmen	draftsman	NOUN
ftr-378	106	27	and	and	CCONJ
ftr-378	106	28	given	give	VERB
ftr-378	106	29	relatively	relatively	ADV
ftr-378	106	30	superficial	superficial	ADJ
ftr-378	106	31	consideration	consideration	NOUN
ftr-378	106	32	by	by	ADP
ftr-378	106	33	many	many	ADJ
ftr-378	106	34	members	member	NOUN
ftr-378	106	35	of	of	ADP
ftr-378	106	36	congress	congress	PROPN
ftr-378	106	37	.	.	PUNCT
ftr-378	107	1	15	15	NUM
ftr-378	107	2	.	.	X
ftr-378	108	1	for	for	ADP
ftr-378	108	2	purposes	purpose	NOUN
ftr-378	108	3	of	of	ADP
ftr-378	108	4	this	this	DET
ftr-378	108	5	article	article	NOUN
ftr-378	108	6	,	,	PUNCT
ftr-378	108	7	the	the	DET
ftr-378	108	8	term	term	NOUN
ftr-378	108	9	“	"	PUNCT
ftr-378	108	10	wealth	wealth	NOUN
ftr-378	108	11	transfer	transfer	NOUN
ftr-378	108	12	taxes	taxis	NOUN
ftr-378	108	13	”	"	PUNCT
ftr-378	108	14	refers	refer	VERB
ftr-378	108	15	to	to	ADP
ftr-378	108	16	the	the	DET
ftr-378	108	17	federal	federal	ADJ
ftr-378	108	18	estate	estate	NOUN
ftr-378	108	19	and	and	CCONJ
ftr-378	108	20	gift	gift	NOUN
ftr-378	108	21	taxes	taxis	NOUN
ftr-378	108	22	.	.	PUNCT
ftr-378	109	1	16	16	NUM
ftr-378	109	2	.	.	PUNCT
ftr-378	110	1	for	for	ADP
ftr-378	110	2	a	a	DET
ftr-378	110	3	more	more	ADV
ftr-378	110	4	detailed	detailed	ADJ
ftr-378	110	5	discussion	discussion	NOUN
ftr-378	110	6	of	of	ADP
ftr-378	110	7	ramseyer	ramseyer	NOUN
ftr-378	110	8	,	,	PUNCT
ftr-378	110	9	his	his	PRON
ftr-378	110	10	background	background	NOUN
ftr-378	110	11	and	and	CCONJ
ftr-378	110	12	his	his	PRON
ftr-378	110	13	vision	vision	NOUN
ftr-378	110	14	for	for	ADP
ftr-378	110	15	u.s	u.s	PROPN
ftr-378	110	16	.	.	PROPN
ftr-378	110	17	estate	estate	PROPN
ftr-378	110	18	taxation	taxation	NOUN
ftr-378	110	19	,	,	PUNCT
ftr-378	110	20	see	see	VERB
ftr-378	110	21	infra	infra	NOUN
ftr-378	110	22	part	part	NOUN
ftr-378	110	23	ii.b	ii.b	NOUN
ftr-378	110	24	.	.	PUNCT
ftr-378	111	1	2010	2010	NUM
ftr-378	111	2	]	]	PUNCT
ftr-378	111	3	ghosts	ghost	NOUN
ftr-378	111	4	of	of	ADP
ftr-378	111	5	1932	1932	NUM
ftr-378	111	6	881	881	NUM
ftr-378	111	7	i.	i.	NOUN
ftr-378	111	8	the	the	DET
ftr-378	111	9	early	early	ADJ
ftr-378	111	10	history	history	NOUN
ftr-378	111	11	of	of	ADP
ftr-378	111	12	estate	estate	NOUN
ftr-378	111	13	and	and	CCONJ
ftr-378	111	14	gift	gift	NOUN
ftr-378	111	15	taxes	taxis	NOUN
ftr-378	111	16	in	in	ADP
ftr-378	111	17	this	this	DET
ftr-378	111	18	part	part	NOUN
ftr-378	111	19	i	i	PRON
ftr-378	111	20	,	,	PUNCT
ftr-378	111	21	i	i	PRON
ftr-378	111	22	briefly	briefly	ADV
ftr-378	111	23	review	review	VERB
ftr-378	111	24	the	the	DET
ftr-378	111	25	history	history	NOUN
ftr-378	111	26	of	of	ADP
ftr-378	111	27	federal	federal	ADJ
ftr-378	111	28	estate	estate	NOUN
ftr-378	111	29	and	and	CCONJ
ftr-378	111	30	gift	gift	NOUN
ftr-378	111	31	taxation	taxation	NOUN
ftr-378	111	32	prior	prior	ADV
ftr-378	111	33	to	to	ADP
ftr-378	111	34	1932	1932	NUM
ftr-378	111	35	.	.	PUNCT
ftr-378	112	1	17	17	NUM
ftr-378	112	2	a.	a.	NOUN
ftr-378	112	3	1797	1797	NUM
ftr-378	112	4	to	to	ADP
ftr-378	112	5	1916	1916	NUM
ftr-378	112	6	federal	federal	ADJ
ftr-378	112	7	estate	estate	NOUN
ftr-378	112	8	taxes	taxis	NOUN
ftr-378	112	9	scarcely	scarcely	ADV
ftr-378	112	10	existed	exist	VERB
ftr-378	112	11	during	during	ADP
ftr-378	112	12	the	the	DET
ftr-378	112	13	eighteenth	eighteenth	ADJ
ftr-378	112	14	and	and	CCONJ
ftr-378	112	15	nineteenth	nineteenth	ADJ
ftr-378	112	16	centuries	century	NOUN
ftr-378	112	17	.	.	PUNCT
ftr-378	113	1	18	18	NUM
ftr-378	113	2	on	on	ADP
ftr-378	113	3	just	just	ADV
ftr-378	113	4	three	three	NUM
ftr-378	113	5	brief	brief	ADJ
ftr-378	113	6	occasions	occasion	NOUN
ftr-378	113	7	did	do	VERB
ftr-378	113	8	congress	congress	PROPN
ftr-378	113	9	resort	resort	VERB
ftr-378	113	10	to	to	PART
ftr-378	113	11	estate	estate	NOUN
ftr-378	113	12	taxation	taxation	NOUN
ftr-378	113	13	as	as	ADP
ftr-378	113	14	a	a	DET
ftr-378	113	15	means	means	NOUN
ftr-378	113	16	of	of	ADP
ftr-378	113	17	collecting	collect	VERB
ftr-378	113	18	revenue	revenue	NOUN
ftr-378	113	19	:	:	PUNCT
ftr-378	113	20	from	from	ADP
ftr-378	113	21	1797	1797	NUM
ftr-378	113	22	to	to	ADP
ftr-378	113	23	1802	1802	NUM
ftr-378	113	24	,	,	PUNCT
ftr-378	113	25	19	19	NUM
ftr-378	113	26	from	from	ADP
ftr-378	113	27	1862	1862	NUM
ftr-378	113	28	to	to	ADP
ftr-378	113	29	1872	1872	NUM
ftr-378	113	30	,	,	PUNCT
ftr-378	113	31	20	20	NUM
ftr-378	113	32	and	and	CCONJ
ftr-378	113	33	again	again	ADV
ftr-378	113	34	from	from	ADP
ftr-378	113	35	1898	1898	NUM
ftr-378	113	36	to	to	ADP
ftr-378	113	37	1902	1902	NUM
ftr-378	113	38	.	.	PUNCT
ftr-378	114	1	21	21	NUM
ftr-378	114	2	congress	congress	PROPN
ftr-378	114	3	proposed	propose	VERB
ftr-378	114	4	and	and	CCONJ
ftr-378	114	5	implemented	implement	VERB
ftr-378	114	6	all	all	DET
ftr-378	114	7	three	three	NUM
ftr-378	114	8	of	of	ADP
ftr-378	114	9	these	these	DET
ftr-378	114	10	taxes	taxis	NOUN
ftr-378	114	11	as	as	ADP
ftr-378	114	12	emergency	emergency	NOUN
ftr-378	114	13	measures	measure	NOUN
ftr-378	114	14	to	to	PART
ftr-378	114	15	raise	raise	VERB
ftr-378	114	16	revenue	revenue	NOUN
ftr-378	114	17	in	in	ADP
ftr-378	114	18	times	time	NOUN
ftr-378	114	19	of	of	ADP
ftr-378	114	20	war	war	NOUN
ftr-378	114	21	or	or	CCONJ
ftr-378	114	22	threat	threat	NOUN
ftr-378	114	23	of	of	ADP
ftr-378	114	24	war	war	NOUN
ftr-378	114	25	.	.	PUNCT
ftr-378	115	1	22	22	NUM
ftr-378	115	2	consistent	consistent	ADJ
ftr-378	115	3	with	with	ADP
ftr-378	115	4	that	that	DET
ftr-378	115	5	rationale	rationale	NOUN
ftr-378	115	6	,	,	PUNCT
ftr-378	115	7	congress	congress	PROPN
ftr-378	115	8	17	17	NUM
ftr-378	115	9	.	.	PUNCT
ftr-378	116	1	for	for	ADP
ftr-378	116	2	a	a	DET
ftr-378	116	3	more	more	ADV
ftr-378	116	4	comprehensive	comprehensive	ADJ
ftr-378	116	5	legislative	legislative	ADJ
ftr-378	116	6	history	history	NOUN
ftr-378	116	7	of	of	ADP
ftr-378	116	8	history	history	NOUN
ftr-378	116	9	of	of	ADP
ftr-378	116	10	federal	federal	ADJ
ftr-378	116	11	estate	estate	NOUN
ftr-378	116	12	and	and	CCONJ
ftr-378	116	13	gift	gift	NOUN
ftr-378	116	14	taxation	taxation	NOUN
ftr-378	116	15	,	,	PUNCT
ftr-378	116	16	see	see	VERB
ftr-378	116	17	louis	louis	PROPN
ftr-378	116	18	eisenstein	eisenstein	PROPN
ftr-378	116	19	,	,	PUNCT
ftr-378	116	20	the	the	DET
ftr-378	116	21	rise	rise	NOUN
ftr-378	116	22	and	and	CCONJ
ftr-378	116	23	decline	decline	NOUN
ftr-378	116	24	of	of	ADP
ftr-378	116	25	the	the	DET
ftr-378	116	26	estate	estate	NOUN
ftr-378	116	27	tax	tax	NOUN
ftr-378	116	28	,	,	PUNCT
ftr-378	116	29	11	11	NUM
ftr-378	116	30	tax	tax	NOUN
ftr-378	116	31	l.	l.	PROPN
ftr-378	116	32	rev	rev	PROPN
ftr-378	116	33	.	.	PROPN
ftr-378	116	34	223	223	NUM
ftr-378	116	35	(	(	PUNCT
ftr-378	116	36	1956	1956	NUM
ftr-378	116	37	)	)	PUNCT
ftr-378	116	38	(	(	PUNCT
ftr-378	116	39	detailing	detail	VERB
ftr-378	116	40	the	the	DET
ftr-378	116	41	history	history	NOUN
ftr-378	116	42	of	of	ADP
ftr-378	116	43	federal	federal	ADJ
ftr-378	116	44	death	death	NOUN
ftr-378	116	45	taxes	taxis	NOUN
ftr-378	116	46	)	)	PUNCT
ftr-378	116	47	;	;	PUNCT
ftr-378	116	48	see	see	VERB
ftr-378	116	49	also	also	ADV
ftr-378	116	50	staff	staff	NOUN
ftr-378	116	51	of	of	ADP
ftr-378	116	52	j.	j.	PROPN
ftr-378	116	53	comm	comm	PROPN
ftr-378	116	54	.	.	PUNCT
ftr-378	117	1	on	on	ADP
ftr-378	117	2	taxation	taxation	NOUN
ftr-378	117	3	,	,	PUNCT
ftr-378	117	4	107th	107th	ADJ
ftr-378	117	5	cong	cong	NOUN
ftr-378	117	6	.	.	PUNCT
ftr-378	117	7	,	,	PUNCT
ftr-378	117	8	description	description	NOUN
ftr-378	117	9	and	and	CCONJ
ftr-378	117	10	analysis	analysis	NOUN
ftr-378	117	11	of	of	ADP
ftr-378	117	12	present	present	ADJ
ftr-378	117	13	law	law	NOUN
ftr-378	117	14	and	and	CCONJ
ftr-378	117	15	proposals	proposal	NOUN
ftr-378	117	16	relating	relate	VERB
ftr-378	117	17	to	to	ADP
ftr-378	117	18	federal	federal	ADJ
ftr-378	117	19	estate	estate	NOUN
ftr-378	117	20	and	and	CCONJ
ftr-378	117	21	gift	gift	NOUN
ftr-378	117	22	taxation	taxation	NOUN
ftr-378	117	23	10	10	NUM
ftr-378	117	24	-	-	SYM
ftr-378	117	25	18	18	NUM
ftr-378	117	26	(	(	PUNCT
ftr-378	117	27	comm	comm	NOUN
ftr-378	117	28	.	.	PUNCT
ftr-378	118	1	print	print	NOUN
ftr-378	118	2	2001	2001	NUM
ftr-378	118	3	)	)	PUNCT
ftr-378	118	4	(	(	PUNCT
ftr-378	118	5	jcx-14	jcx-14	NOUN
ftr-378	118	6	-	-	PROPN
ftr-378	118	7	01	01	NUM
ftr-378	118	8	)	)	PUNCT
ftr-378	119	1	[	[	X
ftr-378	119	2	hereinafter	hereinafter	NOUN
ftr-378	119	3	description	description	NOUN
ftr-378	119	4	and	and	CCONJ
ftr-378	119	5	analysis	analysis	NOUN
ftr-378	119	6	]	]	PUNCT
ftr-378	119	7	(	(	PUNCT
ftr-378	119	8	providing	provide	VERB
ftr-378	119	9	a	a	DET
ftr-378	119	10	legislative	legislative	ADJ
ftr-378	119	11	history	history	NOUN
ftr-378	119	12	of	of	ADP
ftr-378	119	13	federal	federal	ADJ
ftr-378	119	14	estate	estate	NOUN
ftr-378	119	15	taxes	taxis	NOUN
ftr-378	119	16	from	from	ADP
ftr-378	119	17	1797	1797	NUM
ftr-378	119	18	to	to	ADP
ftr-378	119	19	2001	2001	NUM
ftr-378	119	20	)	)	PUNCT
ftr-378	119	21	.	.	PUNCT
ftr-378	120	1	18	18	NUM
ftr-378	120	2	.	.	X
ftr-378	120	3	sacrificing	sacrifice	VERB
ftr-378	120	4	accuracy	accuracy	NOUN
ftr-378	120	5	in	in	ADP
ftr-378	120	6	the	the	DET
ftr-378	120	7	name	name	NOUN
ftr-378	120	8	of	of	ADP
ftr-378	120	9	readability	readability	NOUN
ftr-378	120	10	,	,	PUNCT
ftr-378	120	11	i	i	PRON
ftr-378	120	12	use	use	VERB
ftr-378	120	13	the	the	DET
ftr-378	120	14	term	term	NOUN
ftr-378	120	15	“	"	PUNCT
ftr-378	120	16	federal	federal	ADJ
ftr-378	120	17	estate	estate	NOUN
ftr-378	120	18	taxes	taxis	NOUN
ftr-378	120	19	”	"	PUNCT
ftr-378	120	20	to	to	PART
ftr-378	120	21	refer	refer	VERB
ftr-378	120	22	generically	generically	ADV
ftr-378	120	23	to	to	ADP
ftr-378	120	24	federal	federal	ADJ
ftr-378	120	25	taxes	taxis	NOUN
ftr-378	120	26	collected	collect	VERB
ftr-378	120	27	upon	upon	SCONJ
ftr-378	120	28	the	the	DET
ftr-378	120	29	occasion	occasion	NOUN
ftr-378	120	30	of	of	ADP
ftr-378	120	31	a	a	DET
ftr-378	120	32	taxpayer	taxpayer	NOUN
ftr-378	120	33	’s	’s	PART
ftr-378	120	34	death	death	NOUN
ftr-378	120	35	,	,	PUNCT
ftr-378	120	36	without	without	ADP
ftr-378	120	37	regard	regard	NOUN
ftr-378	120	38	to	to	ADP
ftr-378	120	39	the	the	DET
ftr-378	120	40	method	method	NOUN
ftr-378	120	41	of	of	ADP
ftr-378	120	42	computation	computation	NOUN
ftr-378	120	43	and	and	CCONJ
ftr-378	120	44	payment	payment	NOUN
ftr-378	120	45	of	of	ADP
ftr-378	120	46	such	such	ADJ
ftr-378	120	47	taxes	taxis	NOUN
ftr-378	120	48	.	.	PUNCT
ftr-378	121	1	although	although	SCONJ
ftr-378	121	2	such	such	ADJ
ftr-378	121	3	distinctions	distinction	NOUN
ftr-378	121	4	are	be	AUX
ftr-378	121	5	not	not	PART
ftr-378	121	6	relevant	relevant	ADJ
ftr-378	121	7	for	for	ADP
ftr-378	121	8	purposes	purpose	NOUN
ftr-378	121	9	of	of	ADP
ftr-378	121	10	this	this	DET
ftr-378	121	11	article	article	NOUN
ftr-378	121	12	,	,	PUNCT
ftr-378	121	13	many	many	ADJ
ftr-378	121	14	of	of	ADP
ftr-378	121	15	the	the	DET
ftr-378	121	16	taxes	taxis	NOUN
ftr-378	121	17	generically	generically	ADV
ftr-378	121	18	referred	refer	VERB
ftr-378	121	19	to	to	ADP
ftr-378	121	20	herein	herein	NOUN
ftr-378	121	21	as	as	ADP
ftr-378	121	22	“	"	PUNCT
ftr-378	121	23	estate	estate	NOUN
ftr-378	121	24	taxes	taxis	NOUN
ftr-378	121	25	”	"	PUNCT
ftr-378	121	26	technically	technically	ADV
ftr-378	121	27	should	should	AUX
ftr-378	121	28	be	be	AUX
ftr-378	121	29	classified	classify	VERB
ftr-378	121	30	as	as	ADP
ftr-378	121	31	“	"	PUNCT
ftr-378	121	32	inheritance	inheritance	NOUN
ftr-378	121	33	taxes	taxis	NOUN
ftr-378	121	34	,	,	PUNCT
ftr-378	121	35	”	"	PUNCT
ftr-378	121	36	“	"	PUNCT
ftr-378	121	37	transfer	transfer	VERB
ftr-378	121	38	taxes	taxis	NOUN
ftr-378	121	39	,	,	PUNCT
ftr-378	121	40	”	"	PUNCT
ftr-378	121	41	or	or	CCONJ
ftr-378	121	42	simply	simply	ADV
ftr-378	121	43	“	"	PUNCT
ftr-378	121	44	death	death	NOUN
ftr-378	121	45	taxes	taxis	NOUN
ftr-378	121	46	.	.	PUNCT
ftr-378	121	47	”	"	PUNCT
ftr-378	122	1	19	19	NUM
ftr-378	122	2	.	.	PUNCT
ftr-378	123	1	an	an	DET
ftr-378	123	2	act	act	NOUN
ftr-378	123	3	laying	lay	VERB
ftr-378	123	4	duties	duty	NOUN
ftr-378	123	5	on	on	ADP
ftr-378	123	6	stamped	stamped	ADJ
ftr-378	123	7	vellum	vellum	NOUN
ftr-378	123	8	,	,	PUNCT
ftr-378	123	9	parchment	parchment	NOUN
ftr-378	123	10	,	,	PUNCT
ftr-378	123	11	and	and	CCONJ
ftr-378	123	12	paper	paper	NOUN
ftr-378	123	13	,	,	PUNCT
ftr-378	123	14	ch	ch	NOUN
ftr-378	123	15	.	.	PROPN
ftr-378	123	16	11	11	NUM
ftr-378	123	17	,	,	PUNCT
ftr-378	123	18	1	1	NUM
ftr-378	123	19	stat	stat	NOUN
ftr-378	123	20	.	.	PUNCT
ftr-378	124	1	527	527	NUM
ftr-378	124	2	(	(	PUNCT
ftr-378	124	3	1797	1797	NUM
ftr-378	124	4	)	)	PUNCT
ftr-378	124	5	,	,	PUNCT
ftr-378	124	6	repealed	repeal	VERB
ftr-378	124	7	by	by	ADP
ftr-378	124	8	an	an	DET
ftr-378	124	9	act	act	NOUN
ftr-378	124	10	to	to	PART
ftr-378	124	11	repeal	repeal	VERB
ftr-378	124	12	the	the	DET
ftr-378	124	13	internal	internal	ADJ
ftr-378	124	14	taxes	taxis	NOUN
ftr-378	124	15	,	,	PUNCT
ftr-378	124	16	§	§	PROPN
ftr-378	124	17	1	1	NUM
ftr-378	124	18	,	,	PUNCT
ftr-378	124	19	2	2	NUM
ftr-378	124	20	stat	stat	NOUN
ftr-378	124	21	.	.	PUNCT
ftr-378	125	1	148	148	NUM
ftr-378	125	2	,	,	PUNCT
ftr-378	125	3	148	148	NUM
ftr-378	125	4	(	(	PUNCT
ftr-378	125	5	1802	1802	NUM
ftr-378	125	6	)	)	PUNCT
ftr-378	125	7	.	.	PUNCT
ftr-378	126	1	20	20	NUM
ftr-378	126	2	.	.	PUNCT
ftr-378	127	1	an	an	DET
ftr-378	127	2	act	act	NOUN
ftr-378	127	3	to	to	PART
ftr-378	127	4	provide	provide	VERB
ftr-378	127	5	internal	internal	ADJ
ftr-378	127	6	revenue	revenue	NOUN
ftr-378	127	7	to	to	PART
ftr-378	127	8	support	support	VERB
ftr-378	127	9	the	the	DET
ftr-378	127	10	government	government	NOUN
ftr-378	127	11	and	and	CCONJ
ftr-378	127	12	to	to	PART
ftr-378	127	13	pay	pay	VERB
ftr-378	127	14	interest	interest	NOUN
ftr-378	127	15	on	on	ADP
ftr-378	127	16	the	the	DET
ftr-378	127	17	public	public	ADJ
ftr-378	127	18	debt	debt	NOUN
ftr-378	127	19	,	,	PUNCT
ftr-378	127	20	§	§	PROPN
ftr-378	127	21	110	110	NUM
ftr-378	127	22	,	,	PUNCT
ftr-378	127	23	12	12	NUM
ftr-378	127	24	stat	stat	NOUN
ftr-378	127	25	.	.	PUNCT
ftr-378	128	1	432	432	NUM
ftr-378	128	2	,	,	PUNCT
ftr-378	128	3	483	483	NUM
ftr-378	128	4	(	(	PUNCT
ftr-378	128	5	1862	1862	NUM
ftr-378	128	6	)	)	PUNCT
ftr-378	128	7	,	,	PUNCT
ftr-378	128	8	modified	modify	VERB
ftr-378	128	9	by	by	ADP
ftr-378	128	10	an	an	DET
ftr-378	128	11	act	act	NOUN
ftr-378	128	12	to	to	PART
ftr-378	128	13	provide	provide	VERB
ftr-378	128	14	wages	wage	NOUN
ftr-378	128	15	and	and	CCONJ
ftr-378	128	16	means	mean	VERB
ftr-378	128	17	for	for	ADP
ftr-378	128	18	the	the	DET
ftr-378	128	19	support	support	NOUN
ftr-378	128	20	of	of	ADP
ftr-378	128	21	the	the	DET
ftr-378	128	22	government	government	NOUN
ftr-378	128	23	,	,	PUNCT
ftr-378	128	24	and	and	CCONJ
ftr-378	128	25	for	for	ADP
ftr-378	128	26	other	other	ADJ
ftr-378	128	27	purposes	purpose	NOUN
ftr-378	128	28	,	,	PUNCT
ftr-378	128	29	§	§	PROPN
ftr-378	128	30	1	1	NUM
ftr-378	128	31	,	,	PUNCT
ftr-378	128	32	13	13	NUM
ftr-378	128	33	stat	stat	NOUN
ftr-378	128	34	.	.	PUNCT
ftr-378	129	1	218	218	NUM
ftr-378	129	2	,	,	PUNCT
ftr-378	129	3	218	218	NUM
ftr-378	129	4	(	(	PUNCT
ftr-378	129	5	1864	1864	NUM
ftr-378	129	6	)	)	PUNCT
ftr-378	129	7	and	and	CCONJ
ftr-378	129	8	by	by	ADP
ftr-378	129	9	an	an	DET
ftr-378	129	10	act	act	NOUN
ftr-378	129	11	to	to	PART
ftr-378	129	12	provide	provide	VERB
ftr-378	129	13	internal	internal	ADJ
ftr-378	129	14	revenue	revenue	NOUN
ftr-378	129	15	to	to	PART
ftr-378	129	16	support	support	VERB
ftr-378	129	17	of	of	ADP
ftr-378	129	18	the	the	DET
ftr-378	129	19	government	government	NOUN
ftr-378	129	20	,	,	PUNCT
ftr-378	129	21	to	to	PART
ftr-378	129	22	pay	pay	VERB
ftr-378	129	23	interest	interest	NOUN
ftr-378	129	24	on	on	ADP
ftr-378	129	25	the	the	DET
ftr-378	129	26	public	public	ADJ
ftr-378	129	27	debt	debt	NOUN
ftr-378	129	28	,	,	PUNCT
ftr-378	129	29	and	and	CCONJ
ftr-378	129	30	for	for	ADP
ftr-378	129	31	other	other	ADJ
ftr-378	129	32	purposes	purpose	NOUN
ftr-378	129	33	,	,	PUNCT
ftr-378	129	34	§	§	PROPN
ftr-378	129	35	126	126	NUM
ftr-378	129	36	,	,	PUNCT
ftr-378	129	37	13	13	NUM
ftr-378	129	38	stat	stat	NOUN
ftr-378	129	39	.	.	PUNCT
ftr-378	130	1	223	223	NUM
ftr-378	130	2	,	,	PUNCT
ftr-378	130	3	285	285	NUM
ftr-378	130	4	-	-	SYM
ftr-378	130	5	91	91	NUM
ftr-378	130	6	(	(	PUNCT
ftr-378	130	7	1864	1864	NUM
ftr-378	130	8	)	)	PUNCT
ftr-378	130	9	,	,	PUNCT
ftr-378	130	10	repealed	repeal	VERB
ftr-378	130	11	in	in	ADP
ftr-378	130	12	part	part	NOUN
ftr-378	130	13	by	by	ADP
ftr-378	130	14	an	an	DET
ftr-378	130	15	act	act	NOUN
ftr-378	130	16	to	to	PART
ftr-378	130	17	reduce	reduce	VERB
ftr-378	130	18	internal	internal	ADJ
ftr-378	130	19	taxes	taxis	NOUN
ftr-378	130	20	,	,	PUNCT
ftr-378	130	21	and	and	CCONJ
ftr-378	130	22	for	for	ADP
ftr-378	130	23	other	other	ADJ
ftr-378	130	24	purposes	purpose	NOUN
ftr-378	130	25	,	,	PUNCT
ftr-378	130	26	§	§	PROPN
ftr-378	130	27	1	1	NUM
ftr-378	130	28	,	,	PUNCT
ftr-378	130	29	16	16	NUM
ftr-378	130	30	stat	stat	NOUN
ftr-378	130	31	.	.	PUNCT
ftr-378	131	1	256	256	NUM
ftr-378	131	2	,	,	PUNCT
ftr-378	131	3	256	256	NUM
ftr-378	131	4	(	(	PUNCT
ftr-378	131	5	1870	1870	NUM
ftr-378	131	6	)	)	PUNCT
ftr-378	131	7	,	,	PUNCT
ftr-378	131	8	and	and	CCONJ
ftr-378	131	9	repealed	repeal	VERB
ftr-378	131	10	in	in	ADP
ftr-378	131	11	full	full	ADJ
ftr-378	131	12	by	by	ADP
ftr-378	131	13	an	an	DET
ftr-378	131	14	act	act	NOUN
ftr-378	131	15	to	to	PART
ftr-378	131	16	reduce	reduce	VERB
ftr-378	131	17	duties	duty	NOUN
ftr-378	131	18	on	on	ADP
ftr-378	131	19	imports	import	NOUN
ftr-378	131	20	,	,	PUNCT
ftr-378	131	21	and	and	CCONJ
ftr-378	131	22	to	to	PART
ftr-378	131	23	reduce	reduce	VERB
ftr-378	131	24	internal	internal	ADJ
ftr-378	131	25	taxes	taxis	NOUN
ftr-378	131	26	,	,	PUNCT
ftr-378	131	27	and	and	CCONJ
ftr-378	131	28	for	for	ADP
ftr-378	131	29	other	other	ADJ
ftr-378	131	30	purposes	purpose	NOUN
ftr-378	131	31	,	,	PUNCT
ftr-378	131	32	§	§	PROPN
ftr-378	131	33	36	36	NUM
ftr-378	131	34	,	,	PUNCT
ftr-378	131	35	17	17	NUM
ftr-378	131	36	stat	stat	NOUN
ftr-378	131	37	.	.	PUNCT
ftr-378	132	1	230	230	NUM
ftr-378	132	2	,	,	PUNCT
ftr-378	132	3	256	256	NUM
ftr-378	132	4	(	(	PUNCT
ftr-378	132	5	1872	1872	NUM
ftr-378	132	6	)	)	PUNCT
ftr-378	132	7	.	.	PUNCT
ftr-378	133	1	21	21	NUM
ftr-378	133	2	.	.	PUNCT
ftr-378	134	1	an	an	DET
ftr-378	134	2	act	act	NOUN
ftr-378	134	3	to	to	PART
ftr-378	134	4	provide	provide	VERB
ftr-378	134	5	ways	way	NOUN
ftr-378	134	6	and	and	CCONJ
ftr-378	134	7	means	mean	VERB
ftr-378	134	8	to	to	PART
ftr-378	134	9	meet	meet	VERB
ftr-378	134	10	war	war	NOUN
ftr-378	134	11	expenditures	expenditure	NOUN
ftr-378	134	12	,	,	PUNCT
ftr-378	134	13	and	and	CCONJ
ftr-378	134	14	for	for	ADP
ftr-378	134	15	other	other	ADJ
ftr-378	134	16	purposes	purpose	NOUN
ftr-378	134	17	,	,	PUNCT
ftr-378	134	18	§	§	PROPN
ftr-378	134	19	29	29	NUM
ftr-378	134	20	,	,	PUNCT
ftr-378	134	21	30	30	NUM
ftr-378	134	22	stat	stat	NOUN
ftr-378	134	23	.	.	PUNCT
ftr-378	135	1	448	448	NUM
ftr-378	135	2	,	,	PUNCT
ftr-378	135	3	464	464	NUM
ftr-378	135	4	-	-	SYM
ftr-378	135	5	65	65	NUM
ftr-378	135	6	(	(	PUNCT
ftr-378	135	7	1898	1898	NUM
ftr-378	135	8	)	)	PUNCT
ftr-378	135	9	,	,	PUNCT
ftr-378	135	10	repealed	repeal	VERB
ftr-378	135	11	by	by	ADP
ftr-378	135	12	an	an	DET
ftr-378	135	13	act	act	NOUN
ftr-378	135	14	to	to	PART
ftr-378	135	15	repeal	repeal	VERB
ftr-378	135	16	war	war	NOUN
ftr-378	135	17	-	-	PUNCT
ftr-378	135	18	revenue	revenue	NOUN
ftr-378	135	19	taxation	taxation	NOUN
ftr-378	135	20	,	,	PUNCT
ftr-378	135	21	and	and	CCONJ
ftr-378	135	22	for	for	ADP
ftr-378	135	23	other	other	ADJ
ftr-378	135	24	purposes	purpose	NOUN
ftr-378	135	25	,	,	PUNCT
ftr-378	135	26	pub	pub	NOUN
ftr-378	135	27	.	.	PUNCT
ftr-378	136	1	l.	l.	PROPN
ftr-378	136	2	no	no	INTJ
ftr-378	136	3	.	.	PROPN
ftr-378	137	1	57	57	NUM
ftr-378	137	2	-	-	SYM
ftr-378	137	3	67	67	NUM
ftr-378	137	4	,	,	PUNCT
ftr-378	137	5	ch	ch	NOUN
ftr-378	137	6	.	.	PROPN
ftr-378	137	7	500	500	NUM
ftr-378	137	8	,	,	PUNCT
ftr-378	137	9	32	32	NUM
ftr-378	137	10	stat	stat	NOUN
ftr-378	137	11	.	.	PUNCT
ftr-378	138	1	96	96	NUM
ftr-378	138	2	,	,	PUNCT
ftr-378	138	3	96	96	NUM
ftr-378	138	4	(	(	PUNCT
ftr-378	138	5	1902	1902	NUM
ftr-378	138	6	)	)	PUNCT
ftr-378	138	7	.	.	PUNCT
ftr-378	139	1	22	22	NUM
ftr-378	139	2	.	.	PUNCT
ftr-378	139	3	description	description	NOUN
ftr-378	139	4	and	and	CCONJ
ftr-378	139	5	analysis	analysis	NOUN
ftr-378	139	6	,	,	PUNCT
ftr-378	139	7	supra	supra	PROPN
ftr-378	139	8	note	note	PROPN
ftr-378	139	9	17	17	NUM
ftr-378	139	10	,	,	PUNCT
ftr-378	139	11	at	at	ADP
ftr-378	139	12	10	10	NUM
ftr-378	139	13	-	-	SYM
ftr-378	139	14	11	11	NUM
ftr-378	139	15	(	(	PUNCT
ftr-378	139	16	indicating	indicate	VERB
ftr-378	139	17	that	that	SCONJ
ftr-378	139	18	the	the	DET
ftr-378	139	19	first	first	ADJ
ftr-378	139	20	three	three	NUM
ftr-378	139	21	federal	federal	ADJ
ftr-378	139	22	estate	estate	NOUN
ftr-378	139	23	taxes	taxis	NOUN
ftr-378	139	24	were	be	AUX
ftr-378	139	25	used	use	VERB
ftr-378	139	26	to	to	PART
ftr-378	139	27	finance	finance	VERB
ftr-378	139	28	a	a	DET
ftr-378	139	29	naval	naval	ADJ
ftr-378	139	30	buildup	buildup	NOUN
ftr-378	139	31	in	in	ADP
ftr-378	139	32	response	response	NOUN
ftr-378	139	33	to	to	ADP
ftr-378	139	34	strained	strained	ADJ
ftr-378	139	35	u.s.-french	u.s.-french	NOUN
ftr-378	139	36	relations	relation	NOUN
ftr-378	139	37	,	,	PUNCT
ftr-378	139	38	the	the	DET
ftr-378	139	39	u.s	u.s	PROPN
ftr-378	139	40	.	.	PROPN
ftr-378	139	41	civil	civil	ADJ
ftr-378	139	42	war	war	NOUN
ftr-378	139	43	,	,	PUNCT
ftr-378	139	44	and	and	CCONJ
ftr-378	139	45	the	the	DET
ftr-378	139	46	spanish	spanish	ADJ
ftr-378	139	47	-	-	PUNCT
ftr-378	139	48	american	american	ADJ
ftr-378	139	49	war	war	PROPN
ftr-378	139	50	)	)	PUNCT
ftr-378	139	51	.	.	PUNCT
ftr-378	140	1	882	882	NUM
ftr-378	140	2	florida	florida	PROPN
ftr-378	140	3	tax	tax	NOUN
ftr-378	140	4	review	review	NOUN
ftr-378	140	5	[	[	X
ftr-378	140	6	vol.9:10	vol.9:10	NOUN
ftr-378	140	7	repealed	repeal	VERB
ftr-378	140	8	each	each	PRON
ftr-378	140	9	of	of	ADP
ftr-378	140	10	these	these	DET
ftr-378	140	11	taxes	taxis	NOUN
ftr-378	140	12	once	once	SCONJ
ftr-378	140	13	the	the	DET
ftr-378	140	14	associated	associated	ADJ
ftr-378	140	15	military	military	ADJ
ftr-378	140	16	exigency	exigency	NOUN
ftr-378	140	17	had	have	AUX
ftr-378	140	18	passed	pass	VERB
ftr-378	140	19	.	.	PUNCT
ftr-378	141	1	23	23	NUM
ftr-378	141	2	in	in	ADP
ftr-378	141	3	1916	1916	NUM
ftr-378	141	4	,	,	PUNCT
ftr-378	141	5	congress	congress	PROPN
ftr-378	141	6	again	again	ADV
ftr-378	141	7	turned	turn	VERB
ftr-378	141	8	to	to	PART
ftr-378	141	9	estate	estate	VERB
ftr-378	141	10	taxes	taxis	NOUN
ftr-378	141	11	to	to	PART
ftr-378	141	12	fund	fund	VERB
ftr-378	141	13	another	another	DET
ftr-378	141	14	looming	loom	VERB
ftr-378	141	15	military	military	ADJ
ftr-378	141	16	conflict	conflict	NOUN
ftr-378	141	17	,	,	PUNCT
ftr-378	141	18	enacting	enact	VERB
ftr-378	141	19	a	a	DET
ftr-378	141	20	new	new	ADJ
ftr-378	141	21	estate	estate	NOUN
ftr-378	141	22	tax	tax	NOUN
ftr-378	141	23	just	just	ADV
ftr-378	141	24	prior	prior	ADV
ftr-378	141	25	to	to	ADP
ftr-378	141	26	u.s	u.s	PROPN
ftr-378	141	27	.	.	PROPN
ftr-378	141	28	entry	entry	NOUN
ftr-378	141	29	into	into	ADP
ftr-378	141	30	world	world	NOUN
ftr-378	141	31	war	war	PROPN
ftr-378	141	32	i.	i.	PROPN
ftr-378	141	33	24	24	NUM
ftr-378	141	34	however	however	ADV
ftr-378	141	35	,	,	PUNCT
ftr-378	141	36	the	the	DET
ftr-378	141	37	fourth	fourth	ADJ
ftr-378	141	38	act	act	NOUN
ftr-378	141	39	in	in	ADP
ftr-378	141	40	the	the	DET
ftr-378	141	41	nation	nation	NOUN
ftr-378	141	42	’s	’s	PART
ftr-378	141	43	story	story	NOUN
ftr-378	141	44	of	of	ADP
ftr-378	141	45	federal	federal	ADJ
ftr-378	141	46	estate	estate	NOUN
ftr-378	141	47	taxation	taxation	NOUN
ftr-378	141	48	did	do	AUX
ftr-378	141	49	not	not	PART
ftr-378	141	50	end	end	VERB
ftr-378	141	51	as	as	SCONJ
ftr-378	141	52	had	have	VERB
ftr-378	141	53	the	the	DET
ftr-378	141	54	prior	prior	ADJ
ftr-378	141	55	three	three	NUM
ftr-378	141	56	.	.	PUNCT
ftr-378	142	1	rather	rather	ADV
ftr-378	142	2	,	,	PUNCT
ftr-378	142	3	even	even	ADV
ftr-378	142	4	after	after	SCONJ
ftr-378	142	5	the	the	DET
ftr-378	142	6	war	war	NOUN
ftr-378	142	7	had	have	AUX
ftr-378	142	8	ended	end	VERB
ftr-378	142	9	and	and	CCONJ
ftr-378	142	10	the	the	DET
ftr-378	142	11	fiscal	fiscal	ADJ
ftr-378	142	12	demands	demand	NOUN
ftr-378	142	13	of	of	ADP
ftr-378	142	14	wartime	wartime	NOUN
ftr-378	142	15	had	have	AUX
ftr-378	142	16	been	be	AUX
ftr-378	142	17	replaced	replace	VERB
ftr-378	142	18	by	by	ADP
ftr-378	142	19	budget	budget	NOUN
ftr-378	142	20	surpluses	surplus	NOUN
ftr-378	142	21	,	,	PUNCT
ftr-378	142	22	25	25	NUM
ftr-378	142	23	the	the	DET
ftr-378	142	24	federal	federal	ADJ
ftr-378	142	25	estate	estate	NOUN
ftr-378	142	26	tax	tax	NOUN
ftr-378	142	27	remained	remain	VERB
ftr-378	142	28	in	in	ADP
ftr-378	142	29	place	place	NOUN
ftr-378	142	30	,	,	PUNCT
ftr-378	142	31	as	as	SCONJ
ftr-378	142	32	it	it	PRON
ftr-378	142	33	has	have	AUX
ftr-378	142	34	ever	ever	ADV
ftr-378	142	35	since	since	ADV
ftr-378	142	36	.	.	PUNCT
ftr-378	143	1	the	the	DET
ftr-378	143	2	1916	1916	NUM
ftr-378	143	3	estate	estate	NOUN
ftr-378	143	4	tax	tax	NOUN
ftr-378	143	5	thus	thus	ADV
ftr-378	143	6	was	be	AUX
ftr-378	143	7	fundamentally	fundamentally	ADV
ftr-378	143	8	different	different	ADJ
ftr-378	143	9	than	than	ADP
ftr-378	143	10	prior	prior	ADJ
ftr-378	143	11	taxes	taxis	NOUN
ftr-378	143	12	.	.	PUNCT
ftr-378	144	1	nominally	nominally	ADV
ftr-378	144	2	a	a	DET
ftr-378	144	3	wartime	wartime	ADJ
ftr-378	144	4	measure	measure	NOUN
ftr-378	144	5	,	,	PUNCT
ftr-378	144	6	it	it	PRON
ftr-378	144	7	ultimately	ultimately	ADV
ftr-378	144	8	embodied	embody	VERB
ftr-378	144	9	loftier	lofty	ADJ
ftr-378	144	10	ambitions	ambition	NOUN
ftr-378	144	11	.	.	PUNCT
ftr-378	145	1	it	it	PRON
ftr-378	145	2	became	become	VERB
ftr-378	145	3	a	a	DET
ftr-378	145	4	core	core	NOUN
ftr-378	145	5	element	element	NOUN
ftr-378	145	6	of	of	ADP
ftr-378	145	7	the	the	DET
ftr-378	145	8	nation	nation	NOUN
ftr-378	145	9	’s	’s	PART
ftr-378	145	10	increasingly	increasingly	ADV
ftr-378	145	11	progressive	progressive	ADJ
ftr-378	145	12	tax	tax	NOUN
ftr-378	145	13	system	system	NOUN
ftr-378	145	14	,	,	PUNCT
ftr-378	145	15	an	an	DET
ftr-378	145	16	agent	agent	NOUN
ftr-378	145	17	of	of	ADP
ftr-378	145	18	social	social	ADJ
ftr-378	145	19	change	change	NOUN
ftr-378	145	20	embracing	embrace	VERB
ftr-378	145	21	the	the	DET
ftr-378	145	22	ideals	ideal	NOUN
ftr-378	145	23	of	of	ADP
ftr-378	145	24	theodore	theodore	PROPN
ftr-378	145	25	roosevelt	roosevelt	PROPN
ftr-378	145	26	26	26	NUM
ftr-378	145	27	and	and	CCONJ
ftr-378	145	28	andrew	andrew	PROPN
ftr-378	145	29	carnegie	carnegie	PROPN
ftr-378	145	30	27	27	NUM
ftr-378	145	31	and	and	CCONJ
ftr-378	145	32	designed	design	VERB
ftr-378	145	33	to	to	PART
ftr-378	145	34	help	help	VERB
ftr-378	145	35	reverse	reverse	VERB
ftr-378	145	36	the	the	DET
ftr-378	145	37	inequitable	inequitable	ADJ
ftr-378	145	38	division	division	NOUN
ftr-378	145	39	of	of	ADP
ftr-378	145	40	wealth	wealth	NOUN
ftr-378	145	41	resulting	result	VERB
ftr-378	145	42	from	from	ADP
ftr-378	145	43	the	the	DET
ftr-378	145	44	gilded	gild	VERB
ftr-378	145	45	age	age	NOUN
ftr-378	145	46	.	.	PUNCT
ftr-378	146	1	28	28	NUM
ftr-378	146	2	b.	b.	PROPN
ftr-378	146	3	1917	1917	NUM
ftr-378	146	4	to	to	ADP
ftr-378	146	5	1926	1926	NUM
ftr-378	146	6	the	the	DET
ftr-378	146	7	first	first	ADJ
ftr-378	146	8	few	few	ADJ
ftr-378	146	9	years	year	NOUN
ftr-378	146	10	in	in	ADP
ftr-378	146	11	the	the	DET
ftr-378	146	12	history	history	NOUN
ftr-378	146	13	of	of	ADP
ftr-378	146	14	the	the	DET
ftr-378	146	15	modern	modern	ADJ
ftr-378	146	16	u.s	u.s	PROPN
ftr-378	146	17	.	.	PROPN
ftr-378	146	18	estate	estate	NOUN
ftr-378	146	19	tax	tax	NOUN
ftr-378	146	20	were	be	AUX
ftr-378	146	21	relatively	relatively	ADV
ftr-378	146	22	uneventful	uneventful	ADJ
ftr-378	146	23	ones	one	NOUN
ftr-378	146	24	.	.	PUNCT
ftr-378	147	1	in	in	ADP
ftr-378	147	2	1917	1917	NUM
ftr-378	147	3	,	,	PUNCT
ftr-378	147	4	to	to	PART
ftr-378	147	5	meet	meet	VERB
ftr-378	147	6	pressing	press	VERB
ftr-378	147	7	wartime	wartime	ADJ
ftr-378	147	8	revenue	revenue	NOUN
ftr-378	147	9	needs	need	NOUN
ftr-378	147	10	,	,	PUNCT
ftr-378	147	11	23	23	NUM
ftr-378	147	12	.	.	PUNCT
ftr-378	148	1	i	i	PRON
ftr-378	148	2	d.	d.	PROPN
ftr-378	148	3	24	24	NUM
ftr-378	148	4	.	.	PUNCT
ftr-378	149	1	an	an	DET
ftr-378	149	2	act	act	NOUN
ftr-378	149	3	to	to	PART
ftr-378	149	4	increase	increase	VERB
ftr-378	149	5	the	the	DET
ftr-378	149	6	revenue	revenue	NOUN
ftr-378	149	7	,	,	PUNCT
ftr-378	149	8	and	and	CCONJ
ftr-378	149	9	for	for	ADP
ftr-378	149	10	other	other	ADJ
ftr-378	149	11	purposes	purpose	NOUN
ftr-378	149	12	,	,	PUNCT
ftr-378	149	13	pub	pub	NOUN
ftr-378	149	14	.	.	PUNCT
ftr-378	150	1	l.	l.	PROPN
ftr-378	150	2	no	no	INTJ
ftr-378	150	3	.	.	PROPN
ftr-378	151	1	64	64	NUM
ftr-378	151	2	-	-	SYM
ftr-378	151	3	271	271	NUM
ftr-378	151	4	,	,	PUNCT
ftr-378	151	5	§	§	PROPN
ftr-378	151	6	1	1	NUM
ftr-378	151	7	,	,	PUNCT
ftr-378	151	8	39	39	NUM
ftr-378	151	9	stat	stat	NOUN
ftr-378	151	10	.	.	PUNCT
ftr-378	152	1	756	756	NUM
ftr-378	152	2	,	,	PUNCT
ftr-378	152	3	756	756	NUM
ftr-378	152	4	-	-	SYM
ftr-378	152	5	57	57	NUM
ftr-378	152	6	(	(	PUNCT
ftr-378	152	7	1916	1916	NUM
ftr-378	152	8	)	)	PUNCT
ftr-378	152	9	.	.	PUNCT
ftr-378	153	1	25	25	NUM
ftr-378	153	2	.	.	PUNCT
ftr-378	154	1	paul	paul	PROPN
ftr-378	154	2	,	,	PUNCT
ftr-378	154	3	supra	supra	PROPN
ftr-378	154	4	note	note	PROPN
ftr-378	154	5	11	11	NUM
ftr-378	154	6	,	,	PUNCT
ftr-378	154	7	at	at	ADP
ftr-378	154	8	132	132	NUM
ftr-378	154	9	.	.	NOUN
ftr-378	154	10	26	26	NUM
ftr-378	154	11	.	.	PUNCT
ftr-378	155	1	in	in	ADP
ftr-378	155	2	his	his	PRON
ftr-378	155	3	1906	1906	NUM
ftr-378	155	4	state	state	NOUN
ftr-378	155	5	of	of	ADP
ftr-378	155	6	the	the	DET
ftr-378	155	7	union	union	NOUN
ftr-378	155	8	address	address	NOUN
ftr-378	155	9	,	,	PUNCT
ftr-378	155	10	roosevelt	roosevelt	PROPN
ftr-378	155	11	,	,	PUNCT
ftr-378	155	12	the	the	DET
ftr-378	155	13	26th	26th	ADJ
ftr-378	155	14	president	president	NOUN
ftr-378	155	15	of	of	ADP
ftr-378	155	16	the	the	DET
ftr-378	155	17	united	united	PROPN
ftr-378	155	18	states	states	PROPN
ftr-378	155	19	,	,	PUNCT
ftr-378	155	20	urged	urge	VERB
ftr-378	155	21	congress	congress	PROPN
ftr-378	155	22	to	to	PART
ftr-378	155	23	enact	enact	VERB
ftr-378	155	24	a	a	DET
ftr-378	155	25	national	national	ADJ
ftr-378	155	26	estate	estate	NOUN
ftr-378	155	27	tax	tax	NOUN
ftr-378	155	28	.	.	PUNCT
ftr-378	156	1	theodore	theodore	PROPN
ftr-378	156	2	roosevelt	roosevelt	PROPN
ftr-378	156	3	,	,	PUNCT
ftr-378	156	4	president	president	NOUN
ftr-378	156	5	of	of	ADP
ftr-378	156	6	the	the	DET
ftr-378	156	7	united	united	PROPN
ftr-378	156	8	states	states	PROPN
ftr-378	156	9	,	,	PUNCT
ftr-378	156	10	6th	6th	ADJ
ftr-378	156	11	annual	annual	ADJ
ftr-378	156	12	message	message	NOUN
ftr-378	156	13	to	to	ADP
ftr-378	156	14	congress	congress	PROPN
ftr-378	156	15	(	(	PUNCT
ftr-378	156	16	dec	dec	PROPN
ftr-378	156	17	.	.	PROPN
ftr-378	156	18	3	3	NUM
ftr-378	156	19	,	,	PUNCT
ftr-378	156	20	1906	1906	NUM
ftr-378	156	21	)	)	PUNCT
ftr-378	156	22	,	,	PUNCT
ftr-378	156	23	(	(	PUNCT
ftr-378	156	24	available	available	ADJ
ftr-378	156	25	at	at	ADP
ftr-378	156	26	http://www.presidency.ucsb.edu/ws/index.php?pid=29547	http://www.presidency.ucsb.edu/ws/index.php?pid=29547	NUM
ftr-378	156	27	)	)	PUNCT
ftr-378	156	28	.	.	PUNCT
ftr-378	157	1	in	in	ADP
ftr-378	157	2	an	an	DET
ftr-378	157	3	oftquoted	oftquoted	ADJ
ftr-378	157	4	phrase	phrase	NOUN
ftr-378	157	5	,	,	PUNCT
ftr-378	157	6	roosevelt	roosevelt	PROPN
ftr-378	157	7	argued	argue	VERB
ftr-378	157	8	that	that	SCONJ
ftr-378	157	9	“	"	PUNCT
ftr-378	157	10	[	[	X
ftr-378	157	11	t]he	t]he	ADJ
ftr-378	157	12	man	man	NOUN
ftr-378	157	13	of	of	ADP
ftr-378	157	14	great	great	ADJ
ftr-378	157	15	wealth	wealth	NOUN
ftr-378	157	16	owes	owe	VERB
ftr-378	157	17	a	a	DET
ftr-378	157	18	peculiar	peculiar	ADJ
ftr-378	157	19	obligation	obligation	NOUN
ftr-378	157	20	to	to	ADP
ftr-378	157	21	the	the	DET
ftr-378	157	22	state	state	NOUN
ftr-378	157	23	,	,	PUNCT
ftr-378	157	24	because	because	SCONJ
ftr-378	157	25	he	he	PRON
ftr-378	157	26	derives	derive	VERB
ftr-378	157	27	special	special	ADJ
ftr-378	157	28	advantages	advantage	NOUN
ftr-378	157	29	from	from	ADP
ftr-378	157	30	the	the	DET
ftr-378	157	31	mere	mere	ADJ
ftr-378	157	32	existence	existence	NOUN
ftr-378	157	33	of	of	ADP
ftr-378	157	34	government	government	NOUN
ftr-378	157	35	.	.	PUNCT
ftr-378	157	36	”	"	PUNCT
ftr-378	158	1	i	i	PRON
ftr-378	158	2	d.	d.	VERB
ftr-378	158	3	for	for	ADP
ftr-378	158	4	more	more	ADJ
ftr-378	158	5	on	on	ADP
ftr-378	158	6	roosevelt	roosevelt	PROPN
ftr-378	158	7	’s	’s	PART
ftr-378	158	8	life	life	NOUN
ftr-378	158	9	,	,	PUNCT
ftr-378	158	10	see	see	VERB
ftr-378	158	11	generally	generally	ADV
ftr-378	158	12	nathan	nathan	PROPN
ftr-378	158	13	miller	miller	PROPN
ftr-378	158	14	,	,	PUNCT
ftr-378	158	15	theodore	theodore	PROPN
ftr-378	158	16	roosevelt	roosevelt	PROPN
ftr-378	158	17	:	:	PUNCT
ftr-378	158	18	a	a	DET
ftr-378	158	19	life	life	NOUN
ftr-378	158	20	(	(	PUNCT
ftr-378	158	21	1992	1992	NUM
ftr-378	158	22	)	)	PUNCT
ftr-378	158	23	.	.	PUNCT
ftr-378	159	1	27	27	NUM
ftr-378	159	2	.	.	PUNCT
ftr-378	160	1	a	a	DET
ftr-378	160	2	prominent	prominent	ADJ
ftr-378	160	3	american	american	ADJ
ftr-378	160	4	industrialist	industrialist	NOUN
ftr-378	160	5	and	and	CCONJ
ftr-378	160	6	generous	generous	ADJ
ftr-378	160	7	philanthropist	philanthropist	NOUN
ftr-378	160	8	,	,	PUNCT
ftr-378	160	9	carnegie	carnegie	PROPN
ftr-378	160	10	contended	contend	VERB
ftr-378	160	11	that	that	SCONJ
ftr-378	160	12	estate	estate	NOUN
ftr-378	160	13	taxation	taxation	NOUN
ftr-378	160	14	was	be	AUX
ftr-378	160	15	“	"	PUNCT
ftr-378	160	16	the	the	DET
ftr-378	160	17	wisest	wise	ADJ
ftr-378	160	18	”	"	PUNCT
ftr-378	160	19	of	of	ADP
ftr-378	160	20	all	all	DET
ftr-378	160	21	possible	possible	ADJ
ftr-378	160	22	forms	form	NOUN
ftr-378	160	23	of	of	ADP
ftr-378	160	24	taxation	taxation	NOUN
ftr-378	160	25	.	.	PUNCT
ftr-378	161	1	andrew	andrew	PROPN
ftr-378	161	2	carnegie	carnegie	PROPN
ftr-378	161	3	,	,	PUNCT
ftr-378	161	4	wealth	wealth	NOUN
ftr-378	161	5	,	,	PUNCT
ftr-378	161	6	north	north	ADJ
ftr-378	161	7	american	american	PROPN
ftr-378	161	8	review	review	PROPN
ftr-378	161	9	,	,	PUNCT
ftr-378	161	10	june	june	PROPN
ftr-378	161	11	1889	1889	NUM
ftr-378	161	12	,	,	PUNCT
ftr-378	161	13	reprinted	reprint	VERB
ftr-378	161	14	in	in	ADP
ftr-378	161	15	the	the	DET
ftr-378	161	16	andrew	andrew	PROPN
ftr-378	161	17	carnegie	carnegie	PROPN
ftr-378	161	18	reader	reader	NOUN
ftr-378	161	19	,	,	PUNCT
ftr-378	161	20	at	at	ADP
ftr-378	161	21	129	129	NUM
ftr-378	161	22	,	,	PUNCT
ftr-378	161	23	136	136	NUM
ftr-378	161	24	(	(	PUNCT
ftr-378	161	25	joseph	joseph	PROPN
ftr-378	161	26	frazier	frazier	PROPN
ftr-378	161	27	wall	wall	PROPN
ftr-378	161	28	ed	ed	PROPN
ftr-378	161	29	.	.	PROPN
ftr-378	161	30	,	,	PUNCT
ftr-378	161	31	1992	1992	NUM
ftr-378	161	32	)	)	PUNCT
ftr-378	161	33	.	.	PUNCT
ftr-378	162	1	carnegie	carnegie	NOUN
ftr-378	162	2	’s	’s	PART
ftr-378	162	3	pronouncements	pronouncement	NOUN
ftr-378	162	4	on	on	ADP
ftr-378	162	5	the	the	DET
ftr-378	162	6	subject	subject	NOUN
ftr-378	162	7	of	of	ADP
ftr-378	162	8	estate	estate	NOUN
ftr-378	162	9	taxation	taxation	NOUN
ftr-378	162	10	have	have	AUX
ftr-378	162	11	become	become	VERB
ftr-378	162	12	a	a	DET
ftr-378	162	13	mainstay	mainstay	NOUN
ftr-378	162	14	of	of	ADP
ftr-378	162	15	american	american	ADJ
ftr-378	162	16	political	political	ADJ
ftr-378	162	17	discourse	discourse	NOUN
ftr-378	162	18	.	.	PUNCT
ftr-378	163	1	see	see	VERB
ftr-378	163	2	infra	infra	NOUN
ftr-378	163	3	note	note	VERB
ftr-378	163	4	55	55	NUM
ftr-378	163	5	and	and	CCONJ
ftr-378	163	6	accompanying	accompany	VERB
ftr-378	163	7	text	text	NOUN
ftr-378	163	8	.	.	PUNCT
ftr-378	164	1	for	for	ADP
ftr-378	164	2	more	more	ADJ
ftr-378	164	3	on	on	ADP
ftr-378	164	4	carnegie	carnegie	NOUN
ftr-378	164	5	’s	’s	PART
ftr-378	164	6	life	life	NOUN
ftr-378	164	7	,	,	PUNCT
ftr-378	164	8	see	see	VERB
ftr-378	164	9	generally	generally	ADV
ftr-378	164	10	david	david	PROPN
ftr-378	164	11	nasaw	nasaw	PROPN
ftr-378	164	12	,	,	PUNCT
ftr-378	164	13	andrew	andrew	PROPN
ftr-378	164	14	carnegie	carnegie	PROPN
ftr-378	164	15	(	(	PUNCT
ftr-378	164	16	2006	2006	NUM
ftr-378	164	17	)	)	PUNCT
ftr-378	164	18	.	.	PUNCT
ftr-378	165	1	28	28	NUM
ftr-378	165	2	.	.	PUNCT
ftr-378	166	1	see	see	VERB
ftr-378	166	2	william	william	PROPN
ftr-378	166	3	h.	h.	PROPN
ftr-378	166	4	gates	gates	PROPN
ftr-378	166	5	,	,	PUNCT
ftr-378	166	6	sr	sr	PROPN
ftr-378	166	7	.	.	PROPN
ftr-378	166	8	&	&	CCONJ
ftr-378	166	9	chuck	chuck	PROPN
ftr-378	166	10	collins	collins	PROPN
ftr-378	166	11	,	,	PUNCT
ftr-378	166	12	wealth	wealth	NOUN
ftr-378	166	13	and	and	CCONJ
ftr-378	166	14	our	our	PRON
ftr-378	166	15	commonwealth	commonwealth	NOUN
ftr-378	166	16	:	:	PUNCT
ftr-378	166	17	why	why	SCONJ
ftr-378	166	18	america	america	PROPN
ftr-378	166	19	should	should	AUX
ftr-378	166	20	tax	tax	VERB
ftr-378	166	21	accumulated	accumulate	VERB
ftr-378	166	22	fortunes	fortune	NOUN
ftr-378	166	23	41	41	NUM
ftr-378	166	24	(	(	PUNCT
ftr-378	166	25	2002	2002	NUM
ftr-378	166	26	)	)	PUNCT
ftr-378	166	27	(	(	PUNCT
ftr-378	166	28	“	"	PUNCT
ftr-378	166	29	early	early	ADV
ftr-378	166	30	in	in	ADP
ftr-378	166	31	the	the	DET
ftr-378	166	32	twentieth	twentieth	ADJ
ftr-378	166	33	century	century	NOUN
ftr-378	166	34	,	,	PUNCT
ftr-378	166	35	gilded	gild	VERB
ftr-378	166	36	age	age	NOUN
ftr-378	166	37	corruption	corruption	NOUN
ftr-378	166	38	and	and	CCONJ
ftr-378	166	39	inequality	inequality	NOUN
ftr-378	166	40	,	,	PUNCT
ftr-378	166	41	powerful	powerful	ADJ
ftr-378	166	42	and	and	CCONJ
ftr-378	166	43	popular	popular	ADJ
ftr-378	166	44	social	social	ADJ
ftr-378	166	45	movements	movement	NOUN
ftr-378	166	46	,	,	PUNCT
ftr-378	166	47	and	and	CCONJ
ftr-378	166	48	growing	grow	VERB
ftr-378	166	49	moral	moral	ADJ
ftr-378	166	50	misgivings	misgiving	NOUN
ftr-378	166	51	within	within	ADP
ftr-378	166	52	the	the	DET
ftr-378	166	53	wealthy	wealthy	ADJ
ftr-378	166	54	elite	elite	NOUN
ftr-378	166	55	all	all	PRON
ftr-378	166	56	converged	converge	VERB
ftr-378	166	57	on	on	ADP
ftr-378	166	58	america	america	PROPN
ftr-378	166	59	’s	’s	PART
ftr-378	166	60	political	political	ADJ
ftr-378	166	61	stage	stage	NOUN
ftr-378	166	62	.	.	PUNCT
ftr-378	167	1	out	out	ADP
ftr-378	167	2	of	of	ADP
ftr-378	167	3	that	that	DET
ftr-378	167	4	convergence	convergence	NOUN
ftr-378	167	5	came	come	VERB
ftr-378	167	6	america	america	PROPN
ftr-378	167	7	’s	’s	PART
ftr-378	167	8	first	first	ADV
ftr-378	167	9	lasting	lasting	ADJ
ftr-378	167	10	estate	estate	NOUN
ftr-378	167	11	tax	tax	NOUN
ftr-378	167	12	.	.	PUNCT
ftr-378	167	13	”	"	PUNCT
ftr-378	167	14	)	)	PUNCT
ftr-378	167	15	.	.	PUNCT
ftr-378	168	1	2010	2010	NUM
ftr-378	168	2	]	]	PUNCT
ftr-378	168	3	ghosts	ghost	NOUN
ftr-378	168	4	of	of	ADP
ftr-378	168	5	1932	1932	NUM
ftr-378	168	6	883	883	NUM
ftr-378	168	7	congress	congress	PROPN
ftr-378	168	8	increased	increase	VERB
ftr-378	168	9	estate	estate	NOUN
ftr-378	168	10	tax	tax	NOUN
ftr-378	168	11	rates	rate	NOUN
ftr-378	168	12	.	.	PUNCT
ftr-378	169	1	29	29	NUM
ftr-378	170	1	the	the	DET
ftr-378	170	2	following	following	ADJ
ftr-378	170	3	year	year	NOUN
ftr-378	170	4	,	,	PUNCT
ftr-378	170	5	congress	congress	PROPN
ftr-378	170	6	responded	respond	VERB
ftr-378	170	7	to	to	ADP
ftr-378	170	8	the	the	DET
ftr-378	170	9	war	war	NOUN
ftr-378	170	10	’s	’s	PART
ftr-378	170	11	end	end	NOUN
ftr-378	170	12	by	by	ADP
ftr-378	170	13	modestly	modestly	ADV
ftr-378	170	14	reducing	reduce	VERB
ftr-378	170	15	those	those	DET
ftr-378	170	16	rates	rate	NOUN
ftr-378	170	17	.	.	PUNCT
ftr-378	171	1	30	30	NUM
ftr-378	171	2	this	this	DET
ftr-378	171	3	relative	relative	ADJ
ftr-378	171	4	stability	stability	NOUN
ftr-378	171	5	would	would	AUX
ftr-378	171	6	be	be	AUX
ftr-378	171	7	short	short	ADV
ftr-378	171	8	-	-	PUNCT
ftr-378	171	9	lived	live	VERB
ftr-378	171	10	.	.	PUNCT
ftr-378	172	1	the	the	DET
ftr-378	172	2	1920	1920	NUM
ftr-378	172	3	’s	’s	PART
ftr-378	172	4	brought	bring	VERB
ftr-378	172	5	a	a	DET
ftr-378	172	6	major	major	ADJ
ftr-378	172	7	battle	battle	NOUN
ftr-378	172	8	over	over	ADP
ftr-378	172	9	the	the	DET
ftr-378	172	10	future	future	NOUN
ftr-378	172	11	of	of	ADP
ftr-378	172	12	estate	estate	NOUN
ftr-378	172	13	taxation	taxation	NOUN
ftr-378	172	14	,	,	PUNCT
ftr-378	172	15	with	with	ADP
ftr-378	172	16	opposing	oppose	VERB
ftr-378	172	17	factions	faction	NOUN
ftr-378	172	18	alternatively	alternatively	ADV
ftr-378	172	19	advocating	advocate	VERB
ftr-378	172	20	for	for	ADP
ftr-378	172	21	the	the	DET
ftr-378	172	22	tax	tax	NOUN
ftr-378	172	23	’s	’s	PART
ftr-378	172	24	immediate	immediate	ADJ
ftr-378	172	25	elimination	elimination	NOUN
ftr-378	172	26	or	or	CCONJ
ftr-378	172	27	its	its	PRON
ftr-378	172	28	dramatic	dramatic	ADJ
ftr-378	172	29	expansion	expansion	NOUN
ftr-378	172	30	.	.	PUNCT
ftr-378	173	1	in	in	ADP
ftr-378	173	2	1924	1924	NUM
ftr-378	173	3	,	,	PUNCT
ftr-378	173	4	those	those	PRON
ftr-378	173	5	advocating	advocate	VERB
ftr-378	173	6	expansion	expansion	NOUN
ftr-378	173	7	carried	carry	VERB
ftr-378	173	8	the	the	DET
ftr-378	173	9	day	day	NOUN
ftr-378	173	10	,	,	PUNCT
ftr-378	173	11	as	as	SCONJ
ftr-378	173	12	legislation	legislation	NOUN
ftr-378	173	13	altered	alter	VERB
ftr-378	173	14	the	the	DET
ftr-378	173	15	tax	tax	NOUN
ftr-378	173	16	in	in	ADP
ftr-378	173	17	three	three	NUM
ftr-378	173	18	major	major	ADJ
ftr-378	173	19	ways	way	NOUN
ftr-378	173	20	.	.	PUNCT
ftr-378	174	1	first	first	ADV
ftr-378	174	2	,	,	PUNCT
ftr-378	174	3	it	it	PRON
ftr-378	174	4	increased	increase	VERB
ftr-378	174	5	marginal	marginal	ADJ
ftr-378	174	6	tax	tax	NOUN
ftr-378	174	7	rates	rate	NOUN
ftr-378	174	8	,	,	PUNCT
ftr-378	174	9	raising	raise	VERB
ftr-378	174	10	the	the	DET
ftr-378	174	11	top	top	ADJ
ftr-378	174	12	rate	rate	NOUN
ftr-378	174	13	from	from	ADP
ftr-378	174	14	25	25	NUM
ftr-378	174	15	%	%	NOUN
ftr-378	174	16	to	to	PART
ftr-378	174	17	40	40	NUM
ftr-378	174	18	%	%	NOUN
ftr-378	174	19	.	.	PUNCT
ftr-378	175	1	31	31	NUM
ftr-378	175	2	second	second	ADJ
ftr-378	175	3	,	,	PUNCT
ftr-378	175	4	it	it	PRON
ftr-378	175	5	introduced	introduce	VERB
ftr-378	175	6	a	a	DET
ftr-378	175	7	new	new	ADJ
ftr-378	175	8	gift	gift	NOUN
ftr-378	175	9	tax	tax	NOUN
ftr-378	175	10	,	,	PUNCT
ftr-378	175	11	designed	design	VERB
ftr-378	175	12	in	in	ADP
ftr-378	175	13	significant	significant	ADJ
ftr-378	175	14	part	part	NOUN
ftr-378	175	15	to	to	PART
ftr-378	175	16	prevent	prevent	VERB
ftr-378	175	17	taxpayers	taxpayer	NOUN
ftr-378	175	18	from	from	ADP
ftr-378	175	19	evading	evade	VERB
ftr-378	175	20	the	the	DET
ftr-378	175	21	estate	estate	NOUN
ftr-378	175	22	tax	tax	NOUN
ftr-378	175	23	by	by	ADP
ftr-378	175	24	making	make	VERB
ftr-378	175	25	intervivos	intervivos	NOUN
ftr-378	175	26	gifts	gift	NOUN
ftr-378	175	27	.	.	PUNCT
ftr-378	176	1	32	32	NUM
ftr-378	176	2	third	third	ADV
ftr-378	176	3	,	,	PUNCT
ftr-378	176	4	it	it	PRON
ftr-378	176	5	created	create	VERB
ftr-378	176	6	a	a	DET
ftr-378	176	7	new	new	ADJ
ftr-378	176	8	estate	estate	NOUN
ftr-378	176	9	tax	tax	NOUN
ftr-378	176	10	credit	credit	NOUN
ftr-378	176	11	for	for	ADP
ftr-378	176	12	state	state	NOUN
ftr-378	176	13	death	death	NOUN
ftr-378	176	14	taxes	taxis	NOUN
ftr-378	176	15	paid	pay	VERB
ftr-378	176	16	,	,	PUNCT
ftr-378	176	17	a	a	DET
ftr-378	176	18	change	change	NOUN
ftr-378	176	19	which	which	PRON
ftr-378	176	20	effectively	effectively	ADV
ftr-378	176	21	reserved	reserve	VERB
ftr-378	176	22	25	25	NUM
ftr-378	176	23	%	%	NOUN
ftr-378	176	24	of	of	ADP
ftr-378	176	25	estate	estate	NOUN
ftr-378	176	26	tax	tax	NOUN
ftr-378	176	27	revenues	revenue	NOUN
ftr-378	176	28	for	for	ADP
ftr-378	176	29	the	the	DET
ftr-378	176	30	states	state	NOUN
ftr-378	176	31	.	.	PUNCT
ftr-378	177	1	33	33	NUM
ftr-378	177	2	just	just	ADV
ftr-378	177	3	two	two	NUM
ftr-378	177	4	years	year	NOUN
ftr-378	177	5	later	later	ADV
ftr-378	177	6	,	,	PUNCT
ftr-378	177	7	the	the	DET
ftr-378	177	8	tide	tide	NOUN
ftr-378	177	9	of	of	ADP
ftr-378	177	10	estate	estate	NOUN
ftr-378	177	11	taxation	taxation	NOUN
ftr-378	177	12	shifted	shift	VERB
ftr-378	177	13	again	again	ADV
ftr-378	177	14	as	as	ADP
ftr-378	177	15	opponents	opponent	NOUN
ftr-378	177	16	of	of	ADP
ftr-378	177	17	the	the	DET
ftr-378	177	18	estate	estate	NOUN
ftr-378	177	19	tax	tax	NOUN
ftr-378	177	20	,	,	PUNCT
ftr-378	177	21	led	lead	VERB
ftr-378	177	22	by	by	ADP
ftr-378	177	23	treasury	treasury	PROPN
ftr-378	177	24	secretary	secretary	PROPN
ftr-378	177	25	andrew	andrew	PROPN
ftr-378	177	26	mellon	mellon	PROPN
ftr-378	177	27	,	,	PUNCT
ftr-378	177	28	34	34	NUM
ftr-378	177	29	reorganized	reorganize	VERB
ftr-378	177	30	after	after	ADP
ftr-378	177	31	their	their	PRON
ftr-378	177	32	1924	1924	NUM
ftr-378	177	33	defeat	defeat	NOUN
ftr-378	177	34	and	and	CCONJ
ftr-378	177	35	coordinated	coordinate	VERB
ftr-378	177	36	a	a	DET
ftr-378	177	37	“	"	PUNCT
ftr-378	177	38	propaganda	propaganda	NOUN
ftr-378	177	39	campaign	campaign	NOUN
ftr-378	177	40	of	of	ADP
ftr-378	177	41	considerable	considerable	ADJ
ftr-378	177	42	magnitude	magnitude	NOUN
ftr-378	177	43	”	"	PUNCT
ftr-378	177	44	against	against	ADP
ftr-378	177	45	the	the	DET
ftr-378	177	46	estate	estate	NOUN
ftr-378	177	47	tax	tax	NOUN
ftr-378	177	48	.	.	PUNCT
ftr-378	177	49	35	35	NUM
ftr-378	177	50	while	while	SCONJ
ftr-378	177	51	these	these	DET
ftr-378	177	52	vocal	vocal	ADJ
ftr-378	177	53	opponents	opponent	NOUN
ftr-378	177	54	did	do	AUX
ftr-378	177	55	n’t	not	PART
ftr-378	177	56	succeed	succeed	VERB
ftr-378	177	57	in	in	ADP
ftr-378	177	58	convincing	convince	VERB
ftr-378	177	59	congress	congress	PROPN
ftr-378	177	60	to	to	PART
ftr-378	177	61	enact	enact	VERB
ftr-378	177	62	a	a	DET
ftr-378	177	63	full	full	ADJ
ftr-378	177	64	repeal	repeal	NOUN
ftr-378	177	65	,	,	PUNCT
ftr-378	177	66	they	they	PRON
ftr-378	177	67	achieved	achieve	VERB
ftr-378	177	68	considerable	considerable	ADJ
ftr-378	177	69	traction	traction	NOUN
ftr-378	177	70	towards	towards	ADP
ftr-378	177	71	their	their	PRON
ftr-378	177	72	goal	goal	NOUN
ftr-378	177	73	.	.	PUNCT
ftr-378	178	1	legislation	legislation	NOUN
ftr-378	178	2	enacted	enact	VERB
ftr-378	178	3	in	in	ADP
ftr-378	178	4	1926	1926	NUM
ftr-378	178	5	restored	restore	VERB
ftr-378	178	6	the	the	DET
ftr-378	178	7	pre-1924	pre-1924	NOUN
ftr-378	178	8	tax	tax	NOUN
ftr-378	178	9	regime	regime	NOUN
ftr-378	178	10	in	in	ADP
ftr-378	178	11	three	three	NUM
ftr-378	178	12	major	major	ADJ
ftr-378	178	13	ways	way	NOUN
ftr-378	178	14	:	:	PUNCT
ftr-378	178	15	reducing	reduce	VERB
ftr-378	178	16	the	the	DET
ftr-378	178	17	top	top	ADJ
ftr-378	178	18	marginal	marginal	ADJ
ftr-378	178	19	rate	rate	NOUN
ftr-378	178	20	from	from	ADP
ftr-378	178	21	40	40	NUM
ftr-378	178	22	%	%	NOUN
ftr-378	178	23	to	to	PART
ftr-378	178	24	20	20	NUM
ftr-378	178	25	%	%	NOUN
ftr-378	178	26	,	,	PUNCT
ftr-378	178	27	36	36	NUM
ftr-378	178	28	increasing	increase	VERB
ftr-378	178	29	each	each	DET
ftr-378	178	30	taxpayer	taxpayer	NOUN
ftr-378	178	31	’s	’s	PART
ftr-378	178	32	lifetime	lifetime	NOUN
ftr-378	178	33	exemption	exemption	NOUN
ftr-378	178	34	from	from	ADP
ftr-378	178	35	estate	estate	NOUN
ftr-378	178	36	tax	tax	NOUN
ftr-378	178	37	from	from	ADP
ftr-378	178	38	$	$	SYM
ftr-378	178	39	50,000	50,000	NUM
ftr-378	178	40	to	to	PART
ftr-378	178	41	$	$	SYM
ftr-378	178	42	100,000	100,000	NUM
ftr-378	178	43	,	,	PUNCT
ftr-378	178	44	37	37	NUM
ftr-378	178	45	and	and	CCONJ
ftr-378	178	46	repealing	repeal	VERB
ftr-378	178	47	the	the	DET
ftr-378	178	48	1924	1924	NUM
ftr-378	178	49	gift	gift	NOUN
ftr-378	178	50	tax	tax	NOUN
ftr-378	178	51	.	.	PUNCT
ftr-378	179	1	38	38	NUM
ftr-378	179	2	in	in	ADP
ftr-378	179	3	addition	addition	NOUN
ftr-378	179	4	,	,	PUNCT
ftr-378	179	5	the	the	DET
ftr-378	179	6	1926	1926	NUM
ftr-378	179	7	legislation	legislation	NOUN
ftr-378	179	8	also	also	ADV
ftr-378	179	9	fundamentally	fundamentally	ADV
ftr-378	179	10	altered	alter	VERB
ftr-378	179	11	the	the	DET
ftr-378	179	12	relationship	relationship	NOUN
ftr-378	179	13	between	between	ADP
ftr-378	179	14	federal	federal	ADJ
ftr-378	179	15	and	and	CCONJ
ftr-378	179	16	state	state	NOUN
ftr-378	179	17	estate	estate	NOUN
ftr-378	179	18	taxes	taxis	NOUN
ftr-378	179	19	by	by	ADP
ftr-378	179	20	increasing	increase	VERB
ftr-378	179	21	the	the	DET
ftr-378	179	22	maximum	maximum	ADJ
ftr-378	179	23	state	state	NOUN
ftr-378	179	24	death	death	NOUN
ftr-378	179	25	tax	tax	NOUN
ftr-378	179	26	credit	credit	NOUN
ftr-378	179	27	from	from	ADP
ftr-378	179	28	25	25	NUM
ftr-378	179	29	%	%	NOUN
ftr-378	179	30	to	to	PART
ftr-378	179	31	80	80	NUM
ftr-378	179	32	%	%	NOUN
ftr-378	179	33	of	of	ADP
ftr-378	179	34	the	the	DET
ftr-378	179	35	federal	federal	ADJ
ftr-378	179	36	tax	tax	NOUN
ftr-378	179	37	otherwise	otherwise	ADV
ftr-378	179	38	due	due	ADJ
ftr-378	179	39	.	.	PROPN
ftr-378	179	40	39	39	NUM
ftr-378	180	1	the	the	DET
ftr-378	180	2	end	end	NOUN
ftr-378	180	3	result	result	NOUN
ftr-378	180	4	of	of	ADP
ftr-378	180	5	these	these	DET
ftr-378	180	6	legislative	legislative	ADJ
ftr-378	180	7	changes	change	NOUN
ftr-378	180	8	was	be	AUX
ftr-378	180	9	an	an	DET
ftr-378	180	10	estate	estate	NOUN
ftr-378	180	11	tax	tax	NOUN
ftr-378	180	12	that	that	PRON
ftr-378	180	13	impacted	impact	VERB
ftr-378	180	14	significantly	significantly	ADV
ftr-378	180	15	fewer	few	ADJ
ftr-378	180	16	taxpayers	taxpayer	NOUN
ftr-378	180	17	and	and	CCONJ
ftr-378	180	18	generated	generate	VERB
ftr-378	180	19	dramatically	dramatically	ADV
ftr-378	180	20	lower	low	ADJ
ftr-378	180	21	federal	federal	ADJ
ftr-378	180	22	revenues	revenue	NOUN
ftr-378	180	23	.	.	PUNCT
ftr-378	181	1	for	for	ADP
ftr-378	181	2	secretary	secretary	PROPN
ftr-378	181	3	mellon	mellon	PROPN
ftr-378	181	4	,	,	PUNCT
ftr-378	181	5	it	it	PRON
ftr-378	181	6	was	be	AUX
ftr-378	181	7	“	"	PUNCT
ftr-378	181	8	one	one	NUM
ftr-378	181	9	of	of	ADP
ftr-378	181	10	the	the	DET
ftr-378	181	11	happiest	happy	ADJ
ftr-378	181	12	days	day	NOUN
ftr-378	181	13	of	of	ADP
ftr-378	181	14	his	his	PRON
ftr-378	181	15	life	life	NOUN
ftr-378	181	16	.	.	PUNCT
ftr-378	181	17	”	"	PUNCT
ftr-378	182	1	40	40	NUM
ftr-378	182	2	29	29	NUM
ftr-378	182	3	.	.	PUNCT
ftr-378	183	1	description	description	NOUN
ftr-378	183	2	and	and	CCONJ
ftr-378	183	3	analysis	analysis	NOUN
ftr-378	183	4	,	,	PUNCT
ftr-378	183	5	supra	supra	PROPN
ftr-378	183	6	note	note	PROPN
ftr-378	183	7	17	17	NUM
ftr-378	183	8	,	,	PUNCT
ftr-378	183	9	at	at	ADP
ftr-378	183	10	11	11	NUM
ftr-378	183	11	.	.	PUNCT
ftr-378	183	12	30	30	NUM
ftr-378	183	13	.	.	PUNCT
ftr-378	184	1	i	i	PRON
ftr-378	184	2	d.	d.	PROPN
ftr-378	184	3	at	at	ADP
ftr-378	184	4	12	12	NUM
ftr-378	184	5	.	.	PUNCT
ftr-378	185	1	31	31	NUM
ftr-378	185	2	.	.	PUNCT
ftr-378	186	1	revenue	revenue	NOUN
ftr-378	186	2	act	act	NOUN
ftr-378	186	3	of	of	ADP
ftr-378	186	4	1924	1924	NUM
ftr-378	186	5	§	§	PROPN
ftr-378	186	6	301(a	301(a	PROPN
ftr-378	186	7	)	)	PUNCT
ftr-378	186	8	.	.	PUNCT
ftr-378	187	1	32	32	NUM
ftr-378	187	2	.	.	PUNCT
ftr-378	188	1	i	i	PRON
ftr-378	188	2	d.	d.	PROPN
ftr-378	188	3	§	§	PROPN
ftr-378	188	4	§	§	PROPN
ftr-378	188	5	319	319	NUM
ftr-378	188	6	-	-	SYM
ftr-378	188	7	324	324	NUM
ftr-378	188	8	.	.	PUNCT
ftr-378	189	1	33	33	NUM
ftr-378	189	2	.	.	PUNCT
ftr-378	190	1	i	i	PRON
ftr-378	190	2	d.	d.	PROPN
ftr-378	190	3	§	§	PROPN
ftr-378	190	4	301(b	301(b	PROPN
ftr-378	190	5	)	)	PUNCT
ftr-378	190	6	.	.	PUNCT
ftr-378	191	1	34	34	NUM
ftr-378	191	2	.	.	PUNCT
ftr-378	191	3	secretary	secretary	PROPN
ftr-378	191	4	mellon	mellon	PROPN
ftr-378	191	5	was	be	AUX
ftr-378	191	6	not	not	PART
ftr-378	191	7	exactly	exactly	ADV
ftr-378	191	8	a	a	DET
ftr-378	191	9	neutral	neutral	ADJ
ftr-378	191	10	observer	observer	NOUN
ftr-378	191	11	on	on	ADP
ftr-378	191	12	issues	issue	NOUN
ftr-378	191	13	of	of	ADP
ftr-378	191	14	taxation	taxation	NOUN
ftr-378	191	15	.	.	PUNCT
ftr-378	192	1	in	in	ADP
ftr-378	192	2	1924	1924	NUM
ftr-378	192	3	,	,	PUNCT
ftr-378	192	4	he	he	PRON
ftr-378	192	5	had	have	AUX
ftr-378	192	6	paid	pay	VERB
ftr-378	192	7	$	$	SYM
ftr-378	192	8	1,900,000	1,900,000	NUM
ftr-378	192	9	in	in	ADP
ftr-378	192	10	annual	annual	ADJ
ftr-378	192	11	income	income	NOUN
ftr-378	192	12	taxes	taxis	NOUN
ftr-378	192	13	,	,	PUNCT
ftr-378	192	14	the	the	DET
ftr-378	192	15	fourth	fourth	ADJ
ftr-378	192	16	highest	high	ADJ
ftr-378	192	17	amount	amount	NOUN
ftr-378	192	18	paid	pay	VERB
ftr-378	192	19	by	by	ADP
ftr-378	192	20	any	any	DET
ftr-378	192	21	american	american	PROPN
ftr-378	192	22	that	that	DET
ftr-378	192	23	year	year	NOUN
ftr-378	192	24	.	.	PUNCT
ftr-378	193	1	w.	w.	PROPN
ftr-378	193	2	elliot	elliot	PROPN
ftr-378	193	3	brownlee	brownlee	PROPN
ftr-378	193	4	,	,	PUNCT
ftr-378	193	5	federal	federal	ADJ
ftr-378	193	6	taxation	taxation	NOUN
ftr-378	193	7	in	in	ADP
ftr-378	193	8	america	america	PROPN
ftr-378	193	9	:	:	PUNCT
ftr-378	193	10	a	a	DET
ftr-378	193	11	short	short	ADJ
ftr-378	193	12	history	history	NOUN
ftr-378	193	13	73	73	NUM
ftr-378	193	14	n.	n.	NOUN
ftr-378	193	15	13	13	NUM
ftr-378	193	16	(	(	PUNCT
ftr-378	193	17	2d	2d	NUM
ftr-378	193	18	ed	ed	NOUN
ftr-378	193	19	.	.	PUNCT
ftr-378	193	20	2004	2004	NUM
ftr-378	193	21	)	)	PUNCT
ftr-378	193	22	.	.	PUNCT
ftr-378	194	1	35	35	NUM
ftr-378	194	2	.	.	PUNCT
ftr-378	195	1	paul	paul	PROPN
ftr-378	195	2	,	,	PUNCT
ftr-378	195	3	supra	supra	PROPN
ftr-378	195	4	note	note	PROPN
ftr-378	195	5	11	11	NUM
ftr-378	195	6	,	,	PUNCT
ftr-378	195	7	at	at	ADP
ftr-378	195	8	138	138	NUM
ftr-378	195	9	.	.	PUNCT
ftr-378	195	10	36	36	NUM
ftr-378	195	11	.	.	PUNCT
ftr-378	196	1	revenue	revenue	NOUN
ftr-378	196	2	act	act	PROPN
ftr-378	196	3	of	of	ADP
ftr-378	196	4	1926	1926	NUM
ftr-378	196	5	§	§	PROPN
ftr-378	196	6	301(a	301(a	PROPN
ftr-378	196	7	)	)	PUNCT
ftr-378	196	8	.	.	PUNCT
ftr-378	197	1	37	37	NUM
ftr-378	197	2	.	.	PUNCT
ftr-378	198	1	i	i	PRON
ftr-378	198	2	d.	d.	PROPN
ftr-378	198	3	§	§	PROPN
ftr-378	198	4	303(a)(4	303(a)(4	PROPN
ftr-378	198	5	)	)	PUNCT
ftr-378	198	6	.	.	PUNCT
ftr-378	199	1	38	38	NUM
ftr-378	199	2	.	.	PUNCT
ftr-378	200	1	i	i	PRON
ftr-378	200	2	d.	d.	PROPN
ftr-378	200	3	§	§	PROPN
ftr-378	200	4	1200	1200	NUM
ftr-378	200	5	.	.	PUNCT
ftr-378	200	6	39	39	NUM
ftr-378	200	7	.	.	PUNCT
ftr-378	201	1	i	i	PRON
ftr-378	201	2	d.	d.	PROPN
ftr-378	201	3	§	§	PROPN
ftr-378	201	4	301(b	301(b	PROPN
ftr-378	201	5	)	)	PUNCT
ftr-378	201	6	.	.	PUNCT
ftr-378	202	1	40	40	NUM
ftr-378	202	2	.	.	PUNCT
ftr-378	203	1	paul	paul	PROPN
ftr-378	203	2	,	,	PUNCT
ftr-378	203	3	supra	supra	PROPN
ftr-378	203	4	note	note	PROPN
ftr-378	203	5	11	11	NUM
ftr-378	203	6	,	,	PUNCT
ftr-378	203	7	at	at	ADP
ftr-378	203	8	139	139	NUM
ftr-378	203	9	.	.	PUNCT
ftr-378	203	10	884	884	NUM
ftr-378	203	11	florida	florida	PROPN
ftr-378	203	12	tax	tax	NOUN
ftr-378	203	13	review	review	NOUN
ftr-378	203	14	[	[	X
ftr-378	203	15	vol.9:10	vol.9:10	NOUN
ftr-378	203	16	c.	c.	NOUN
ftr-378	203	17	1927	1927	NUM
ftr-378	203	18	to	to	ADP
ftr-378	203	19	1932	1932	NUM
ftr-378	203	20	during	during	ADP
ftr-378	203	21	this	this	DET
ftr-378	203	22	period	period	NOUN
ftr-378	203	23	,	,	PUNCT
ftr-378	203	24	the	the	DET
ftr-378	203	25	federal	federal	ADJ
ftr-378	203	26	estate	estate	NOUN
ftr-378	203	27	tax	tax	NOUN
ftr-378	203	28	remained	remain	VERB
ftr-378	203	29	largely	largely	ADV
ftr-378	203	30	static	static	ADJ
ftr-378	203	31	.	.	PUNCT
ftr-378	204	1	the	the	DET
ftr-378	204	2	most	most	ADV
ftr-378	204	3	dramatic	dramatic	ADJ
ftr-378	204	4	changes	change	NOUN
ftr-378	204	5	occurred	occur	VERB
ftr-378	204	6	on	on	ADP
ftr-378	204	7	the	the	DET
ftr-378	204	8	state	state	NOUN
ftr-378	204	9	level	level	NOUN
ftr-378	204	10	,	,	PUNCT
ftr-378	204	11	as	as	SCONJ
ftr-378	204	12	those	those	DET
ftr-378	204	13	jurisdictions	jurisdiction	NOUN
ftr-378	204	14	began	begin	VERB
ftr-378	204	15	to	to	PART
ftr-378	204	16	fully	fully	ADV
ftr-378	204	17	comprehend	comprehend	VERB
ftr-378	204	18	the	the	DET
ftr-378	204	19	potential	potential	ADJ
ftr-378	204	20	impact	impact	NOUN
ftr-378	204	21	of	of	ADP
ftr-378	204	22	the	the	DET
ftr-378	204	23	state	state	NOUN
ftr-378	204	24	death	death	NOUN
ftr-378	204	25	tax	tax	NOUN
ftr-378	204	26	credit	credit	NOUN
ftr-378	204	27	and	and	CCONJ
ftr-378	204	28	altered	alter	VERB
ftr-378	204	29	their	their	PRON
ftr-378	204	30	state	state	NOUN
ftr-378	204	31	death	death	NOUN
ftr-378	204	32	tax	tax	NOUN
ftr-378	204	33	regimes	regime	NOUN
ftr-378	204	34	to	to	PART
ftr-378	204	35	maximize	maximize	VERB
ftr-378	204	36	this	this	DET
ftr-378	204	37	new	new	ADJ
ftr-378	204	38	revenue	revenue	NOUN
ftr-378	204	39	source	source	NOUN
ftr-378	204	40	.	.	PUNCT
ftr-378	205	1	41	41	NUM
ftr-378	205	2	by	by	ADP
ftr-378	205	3	the	the	DET
ftr-378	205	4	early	early	ADJ
ftr-378	205	5	1930	1930	NUM
ftr-378	205	6	’s	’	VERB
ftr-378	205	7	it	it	PRON
ftr-378	205	8	thus	thus	ADV
ftr-378	205	9	might	might	AUX
ftr-378	205	10	have	have	AUX
ftr-378	205	11	seemed	seem	VERB
ftr-378	205	12	that	that	SCONJ
ftr-378	205	13	the	the	DET
ftr-378	205	14	modern	modern	ADJ
ftr-378	205	15	estate	estate	NOUN
ftr-378	205	16	tax	tax	NOUN
ftr-378	205	17	had	have	AUX
ftr-378	205	18	achieved	achieve	VERB
ftr-378	205	19	stability	stability	NOUN
ftr-378	205	20	.	.	PUNCT
ftr-378	206	1	that	that	DET
ftr-378	206	2	impression	impression	NOUN
ftr-378	206	3	would	would	AUX
ftr-378	206	4	be	be	AUX
ftr-378	206	5	short	short	ADV
ftr-378	206	6	-	-	PUNCT
ftr-378	206	7	lived	live	VERB
ftr-378	206	8	.	.	PUNCT
ftr-378	207	1	in	in	ADP
ftr-378	207	2	1932	1932	NUM
ftr-378	207	3	,	,	PUNCT
ftr-378	207	4	congress	congress	PROPN
ftr-378	207	5	set	set	VERB
ftr-378	207	6	u.s	u.s	PROPN
ftr-378	207	7	.	.	PROPN
ftr-378	207	8	estate	estate	NOUN
ftr-378	207	9	taxation	taxation	NOUN
ftr-378	207	10	down	down	ADP
ftr-378	207	11	yet	yet	ADV
ftr-378	207	12	another	another	DET
ftr-378	207	13	new	new	ADJ
ftr-378	207	14	path	path	NOUN
ftr-378	207	15	by	by	ADP
ftr-378	207	16	increasing	increase	VERB
ftr-378	207	17	estate	estate	NOUN
ftr-378	207	18	tax	tax	NOUN
ftr-378	207	19	rates	rate	NOUN
ftr-378	207	20	across	across	ADP
ftr-378	207	21	-	-	PUNCT
ftr-378	207	22	the	the	DET
ftr-378	207	23	-	-	PUNCT
ftr-378	207	24	board	board	NOUN
ftr-378	207	25	,	,	PUNCT
ftr-378	207	26	42	42	NUM
ftr-378	207	27	restoring	restore	VERB
ftr-378	207	28	the	the	DET
ftr-378	207	29	45	45	NUM
ftr-378	207	30	%	%	NOUN
ftr-378	207	31	top	top	ADJ
ftr-378	207	32	marginal	marginal	ADJ
ftr-378	207	33	rate	rate	NOUN
ftr-378	207	34	,	,	PUNCT
ftr-378	207	35	43	43	NUM
ftr-378	207	36	lowering	lower	VERB
ftr-378	207	37	the	the	DET
ftr-378	207	38	exemption	exemption	NOUN
ftr-378	207	39	from	from	ADP
ftr-378	207	40	$	$	SYM
ftr-378	207	41	100,000	100,000	NUM
ftr-378	207	42	to	to	PART
ftr-378	207	43	$	$	SYM
ftr-378	207	44	50,000	50,000	NUM
ftr-378	207	45	44	44	NUM
ftr-378	207	46	and	and	CCONJ
ftr-378	207	47	reenacting	reenact	VERB
ftr-378	207	48	the	the	DET
ftr-378	207	49	federal	federal	ADJ
ftr-378	207	50	gift	gift	NOUN
ftr-378	207	51	tax	tax	NOUN
ftr-378	207	52	.	.	PUNCT
ftr-378	208	1	45	45	NUM
ftr-378	208	2	at	at	ADP
ftr-378	208	3	the	the	DET
ftr-378	208	4	same	same	ADJ
ftr-378	208	5	time	time	NOUN
ftr-378	208	6	,	,	PUNCT
ftr-378	208	7	seeking	seek	VERB
ftr-378	208	8	to	to	PART
ftr-378	208	9	ensure	ensure	VERB
ftr-378	208	10	that	that	SCONJ
ftr-378	208	11	the	the	DET
ftr-378	208	12	federal	federal	ADJ
ftr-378	208	13	government	government	NOUN
ftr-378	208	14	,	,	PUNCT
ftr-378	208	15	and	and	CCONJ
ftr-378	208	16	not	not	PART
ftr-378	208	17	the	the	DET
ftr-378	208	18	states	state	NOUN
ftr-378	208	19	,	,	PUNCT
ftr-378	208	20	would	would	AUX
ftr-378	208	21	capture	capture	VERB
ftr-378	208	22	all	all	PRON
ftr-378	208	23	of	of	ADP
ftr-378	208	24	the	the	DET
ftr-378	208	25	incremental	incremental	ADJ
ftr-378	208	26	revenue	revenue	NOUN
ftr-378	208	27	generated	generate	VERB
ftr-378	208	28	from	from	ADP
ftr-378	208	29	these	these	DET
ftr-378	208	30	changes	change	NOUN
ftr-378	208	31	,	,	PUNCT
ftr-378	208	32	congress	congress	PROPN
ftr-378	208	33	froze	freeze	VERB
ftr-378	208	34	the	the	DET
ftr-378	208	35	state	state	NOUN
ftr-378	208	36	death	death	NOUN
ftr-378	208	37	tax	tax	NOUN
ftr-378	208	38	credit	credit	NOUN
ftr-378	208	39	at	at	ADP
ftr-378	208	40	its	its	PRON
ftr-378	208	41	prior	prior	ADJ
ftr-378	208	42	,	,	PUNCT
ftr-378	208	43	1926	1926	NUM
ftr-378	208	44	,	,	PUNCT
ftr-378	208	45	level	level	NOUN
ftr-378	208	46	.	.	PUNCT
ftr-378	209	1	46	46	NUM
ftr-378	210	1	the	the	DET
ftr-378	210	2	result	result	NOUN
ftr-378	210	3	was	be	AUX
ftr-378	210	4	a	a	DET
ftr-378	210	5	federal	federal	ADJ
ftr-378	210	6	estate	estate	NOUN
ftr-378	210	7	tax	tax	NOUN
ftr-378	210	8	regime	regime	NOUN
ftr-378	210	9	more	more	ADV
ftr-378	210	10	robust	robust	ADJ
ftr-378	210	11	than	than	ADP
ftr-378	210	12	any	any	PRON
ftr-378	210	13	in	in	ADP
ftr-378	210	14	prior	prior	ADJ
ftr-378	210	15	american	american	ADJ
ftr-378	210	16	history	history	NOUN
ftr-378	210	17	and	and	CCONJ
ftr-378	210	18	capable	capable	ADJ
ftr-378	210	19	of	of	ADP
ftr-378	210	20	generating	generate	VERB
ftr-378	210	21	far	far	ADV
ftr-378	210	22	greater	great	ADJ
ftr-378	210	23	federal	federal	ADJ
ftr-378	210	24	revenues	revenue	NOUN
ftr-378	210	25	than	than	ADP
ftr-378	210	26	ever	ever	ADV
ftr-378	210	27	before	before	ADV
ftr-378	210	28	.	.	PUNCT
ftr-378	211	1	as	as	SCONJ
ftr-378	211	2	discussed	discuss	VERB
ftr-378	211	3	later	later	ADV
ftr-378	211	4	in	in	ADP
ftr-378	211	5	this	this	DET
ftr-378	211	6	article	article	NOUN
ftr-378	211	7	,	,	PUNCT
ftr-378	211	8	47	47	NUM
ftr-378	211	9	in	in	ADP
ftr-378	211	10	designing	design	VERB
ftr-378	211	11	the	the	DET
ftr-378	211	12	estate	estate	NOUN
ftr-378	211	13	and	and	CCONJ
ftr-378	211	14	gift	gift	NOUN
ftr-378	211	15	tax	tax	NOUN
ftr-378	211	16	provisions	provision	NOUN
ftr-378	211	17	of	of	ADP
ftr-378	211	18	the	the	DET
ftr-378	211	19	revenue	revenue	NOUN
ftr-378	211	20	act	act	NOUN
ftr-378	211	21	of	of	ADP
ftr-378	211	22	1932	1932	NUM
ftr-378	211	23	,	,	PUNCT
ftr-378	211	24	congress	congress	PROPN
ftr-378	211	25	made	make	VERB
ftr-378	211	26	several	several	ADJ
ftr-378	211	27	questionable	questionable	ADJ
ftr-378	211	28	legislative	legislative	ADJ
ftr-378	211	29	choices	choice	NOUN
ftr-378	211	30	and	and	CCONJ
ftr-378	211	31	introduced	introduce	VERB
ftr-378	211	32	considerable	considerable	ADJ
ftr-378	211	33	inefficiencies	inefficiency	NOUN
ftr-378	211	34	into	into	ADP
ftr-378	211	35	the	the	DET
ftr-378	211	36	transfer	transfer	NOUN
ftr-378	211	37	tax	tax	NOUN
ftr-378	211	38	regime	regime	NOUN
ftr-378	211	39	.	.	PUNCT
ftr-378	212	1	those	those	DET
ftr-378	212	2	poor	poor	ADJ
ftr-378	212	3	decisions	decision	NOUN
ftr-378	212	4	were	be	AUX
ftr-378	212	5	in	in	ADP
ftr-378	212	6	considerable	considerable	ADJ
ftr-378	212	7	part	part	NOUN
ftr-378	212	8	a	a	DET
ftr-378	212	9	response	response	NOUN
ftr-378	212	10	to	to	ADP
ftr-378	212	11	forces	force	NOUN
ftr-378	212	12	that	that	PRON
ftr-378	212	13	transcended	transcend	VERB
ftr-378	212	14	well	well	ADV
ftr-378	212	15	beyond	beyond	ADP
ftr-378	212	16	issues	issue	NOUN
ftr-378	212	17	of	of	ADP
ftr-378	212	18	estate	estate	NOUN
ftr-378	212	19	and	and	CCONJ
ftr-378	212	20	gift	gift	NOUN
ftr-378	212	21	taxation	taxation	NOUN
ftr-378	212	22	.	.	PUNCT
ftr-378	213	1	congress	congress	PROPN
ftr-378	213	2	debated	debate	VERB
ftr-378	213	3	the	the	DET
ftr-378	213	4	revenue	revenue	NOUN
ftr-378	213	5	act	act	NOUN
ftr-378	213	6	of	of	ADP
ftr-378	213	7	1932	1932	NUM
ftr-378	213	8	during	during	ADP
ftr-378	213	9	a	a	DET
ftr-378	213	10	very	very	ADV
ftr-378	213	11	unique	unique	ADJ
ftr-378	213	12	time	time	NOUN
ftr-378	213	13	in	in	ADP
ftr-378	213	14	history	history	NOUN
ftr-378	213	15	,	,	PUNCT
ftr-378	213	16	and	and	CCONJ
ftr-378	213	17	powerful	powerful	ADJ
ftr-378	213	18	political	political	ADJ
ftr-378	213	19	and	and	CCONJ
ftr-378	213	20	social	social	ADJ
ftr-378	213	21	forces	force	NOUN
ftr-378	213	22	impacted	impact	VERB
ftr-378	213	23	legislators	legislator	NOUN
ftr-378	213	24	’	’	PART
ftr-378	213	25	viewpoints	viewpoint	NOUN
ftr-378	213	26	and	and	CCONJ
ftr-378	213	27	ultimately	ultimately	ADV
ftr-378	213	28	shaped	shape	VERB
ftr-378	213	29	their	their	PRON
ftr-378	213	30	legislative	legislative	ADJ
ftr-378	213	31	choices	choice	NOUN
ftr-378	213	32	.	.	PUNCT
ftr-378	214	1	thus	thus	ADV
ftr-378	214	2	,	,	PUNCT
ftr-378	214	3	before	before	ADP
ftr-378	214	4	turning	turn	VERB
ftr-378	214	5	in	in	ADP
ftr-378	214	6	greater	great	ADJ
ftr-378	214	7	detail	detail	NOUN
ftr-378	214	8	to	to	ADP
ftr-378	214	9	a	a	DET
ftr-378	214	10	critical	critical	ADJ
ftr-378	214	11	analysis	analysis	NOUN
ftr-378	214	12	of	of	ADP
ftr-378	214	13	the	the	DET
ftr-378	214	14	choices	choice	NOUN
ftr-378	214	15	made	make	VERB
ftr-378	214	16	in	in	ADP
ftr-378	214	17	1932	1932	NUM
ftr-378	214	18	,	,	PUNCT
ftr-378	214	19	it	it	PRON
ftr-378	214	20	is	be	AUX
ftr-378	214	21	necessary	necessary	ADJ
ftr-378	214	22	to	to	PART
ftr-378	214	23	explore	explore	VERB
ftr-378	214	24	the	the	DET
ftr-378	214	25	relevant	relevant	ADJ
ftr-378	214	26	political	political	ADJ
ftr-378	214	27	backdrop	backdrop	NOUN
ftr-378	214	28	.	.	PUNCT
ftr-378	215	1	that	that	DET
ftr-378	215	2	exploration	exploration	NOUN
ftr-378	215	3	follows	follow	VERB
ftr-378	215	4	in	in	ADP
ftr-378	215	5	part	part	PROPN
ftr-378	215	6	ii	ii	PROPN
ftr-378	215	7	.	.	PROPN
ftr-378	215	8	41	41	NUM
ftr-378	215	9	.	.	PUNCT
ftr-378	216	1	i	i	PRON
ftr-378	216	2	have	have	AUX
ftr-378	216	3	analyzed	analyze	VERB
ftr-378	216	4	these	these	DET
ftr-378	216	5	state	state	NOUN
ftr-378	216	6	developments	development	NOUN
ftr-378	216	7	at	at	ADP
ftr-378	216	8	length	length	NOUN
ftr-378	216	9	in	in	ADP
ftr-378	216	10	an	an	DET
ftr-378	216	11	earlier	early	ADJ
ftr-378	216	12	article	article	NOUN
ftr-378	216	13	.	.	PUNCT
ftr-378	217	1	jeffrey	jeffrey	PROPN
ftr-378	217	2	a.	a.	PROPN
ftr-378	217	3	cooper	cooper	PROPN
ftr-378	217	4	,	,	PUNCT
ftr-378	217	5	interstate	interstate	ADJ
ftr-378	217	6	competition	competition	NOUN
ftr-378	217	7	and	and	CCONJ
ftr-378	217	8	state	state	NOUN
ftr-378	217	9	death	death	NOUN
ftr-378	217	10	taxes	taxis	NOUN
ftr-378	217	11	:	:	PUNCT
ftr-378	217	12	a	a	DET
ftr-378	217	13	modern	modern	ADJ
ftr-378	217	14	crisis	crisis	NOUN
ftr-378	217	15	in	in	ADP
ftr-378	217	16	historical	historical	ADJ
ftr-378	217	17	perspective	perspective	NOUN
ftr-378	217	18	,	,	PUNCT
ftr-378	217	19	33	33	NUM
ftr-378	217	20	pepp	pepp	PROPN
ftr-378	217	21	.	.	PUNCT
ftr-378	217	22	l.	l.	PROPN
ftr-378	217	23	rev	rev	PROPN
ftr-378	217	24	.	.	PROPN
ftr-378	217	25	835	835	NUM
ftr-378	217	26	,	,	PUNCT
ftr-378	217	27	859	859	NUM
ftr-378	217	28	-	-	SYM
ftr-378	217	29	61	61	NUM
ftr-378	217	30	(	(	PUNCT
ftr-378	217	31	2006	2006	NUM
ftr-378	217	32	)	)	PUNCT
ftr-378	217	33	.	.	PUNCT
ftr-378	218	1	42	42	NUM
ftr-378	218	2	.	.	PUNCT
ftr-378	219	1	revenue	revenue	NOUN
ftr-378	219	2	act	act	NOUN
ftr-378	219	3	of	of	ADP
ftr-378	219	4	1932	1932	NUM
ftr-378	219	5	§	§	PROPN
ftr-378	219	6	401(b	401(b	PROPN
ftr-378	219	7	)	)	PUNCT
ftr-378	219	8	.	.	PUNCT
ftr-378	220	1	43	43	NUM
ftr-378	220	2	.	.	PUNCT
ftr-378	221	1	i	i	PRON
ftr-378	221	2	d.	d.	PROPN
ftr-378	221	3	44	44	NUM
ftr-378	221	4	.	.	PUNCT
ftr-378	222	1	i	i	PRON
ftr-378	222	2	d.	d.	PROPN
ftr-378	222	3	§	§	PROPN
ftr-378	222	4	401(c	401(c	PROPN
ftr-378	222	5	)	)	PUNCT
ftr-378	222	6	.	.	PUNCT
ftr-378	223	1	45	45	NUM
ftr-378	223	2	.	.	PUNCT
ftr-378	224	1	i	i	PRON
ftr-378	224	2	d.	d.	PROPN
ftr-378	224	3	§	§	PROPN
ftr-378	224	4	501	501	NUM
ftr-378	224	5	et	et	PROPN
ftr-378	224	6	seq	seq	PROPN
ftr-378	224	7	.	.	PROPN
ftr-378	225	1	46	46	NUM
ftr-378	225	2	.	.	PUNCT
ftr-378	226	1	i	i	PRON
ftr-378	226	2	d.	d.	PROPN
ftr-378	226	3	§	§	PROPN
ftr-378	226	4	402(a	402(a	PROPN
ftr-378	226	5	)	)	PUNCT
ftr-378	226	6	.	.	PUNCT
ftr-378	227	1	47	47	NUM
ftr-378	227	2	.	.	PUNCT
ftr-378	228	1	see	see	VERB
ftr-378	228	2	infra	infra	NOUN
ftr-378	228	3	part	part	PROPN
ftr-378	228	4	iii	iii	PROPN
ftr-378	228	5	.	.	PUNCT
ftr-378	228	6	2010	2010	NUM
ftr-378	228	7	]	]	PUNCT
ftr-378	229	1	ghosts	ghost	NOUN
ftr-378	229	2	of	of	ADP
ftr-378	229	3	1932	1932	NUM
ftr-378	229	4	885	885	NUM
ftr-378	229	5	ii	ii	NOUN
ftr-378	229	6	.	.	PUNCT
ftr-378	230	1	politics	politic	NOUN
ftr-378	230	2	of	of	ADP
ftr-378	230	3	1932	1932	NUM
ftr-378	230	4	a.	a.	NOUN
ftr-378	230	5	the	the	DET
ftr-378	230	6	background	background	NOUN
ftr-378	230	7	1	1	NUM
ftr-378	230	8	.	.	PUNCT
ftr-378	231	1	economic	economic	ADJ
ftr-378	231	2	disparity	disparity	NOUN
ftr-378	231	3	the	the	DET
ftr-378	231	4	decade	decade	NOUN
ftr-378	231	5	of	of	ADP
ftr-378	231	6	the	the	DET
ftr-378	231	7	roaring	roar	VERB
ftr-378	231	8	1920s	1920s	NUM
ftr-378	231	9	had	have	AUX
ftr-378	231	10	resulted	result	VERB
ftr-378	231	11	in	in	ADP
ftr-378	231	12	a	a	DET
ftr-378	231	13	markedly	markedly	ADV
ftr-378	231	14	unequal	unequal	ADJ
ftr-378	231	15	distribution	distribution	NOUN
ftr-378	231	16	of	of	ADP
ftr-378	231	17	american	american	ADJ
ftr-378	231	18	wealth	wealth	NOUN
ftr-378	231	19	.	.	PUNCT
ftr-378	232	1	between	between	ADP
ftr-378	232	2	1921	1921	NUM
ftr-378	232	3	and	and	CCONJ
ftr-378	232	4	1928	1928	NUM
ftr-378	232	5	,	,	PUNCT
ftr-378	232	6	the	the	DET
ftr-378	232	7	number	number	NOUN
ftr-378	232	8	of	of	ADP
ftr-378	232	9	americans	americans	PROPN
ftr-378	232	10	with	with	ADP
ftr-378	232	11	annual	annual	ADJ
ftr-378	232	12	incomes	income	NOUN
ftr-378	232	13	over	over	ADP
ftr-378	232	14	$	$	SYM
ftr-378	232	15	1,000,000	1,000,000	NUM
ftr-378	232	16	increased	increase	VERB
ftr-378	232	17	from	from	ADP
ftr-378	232	18	21	21	NUM
ftr-378	232	19	to	to	ADP
ftr-378	232	20	511	511	NUM
ftr-378	232	21	,	,	PUNCT
ftr-378	232	22	while	while	SCONJ
ftr-378	232	23	the	the	DET
ftr-378	232	24	number	number	NOUN
ftr-378	232	25	earning	earn	VERB
ftr-378	232	26	between	between	ADP
ftr-378	232	27	$	$	SYM
ftr-378	232	28	500,000	500,000	NUM
ftr-378	232	29	and	and	CCONJ
ftr-378	232	30	$	$	SYM
ftr-378	232	31	1,000,000	1,000,000	NUM
ftr-378	232	32	annually	annually	ADV
ftr-378	232	33	increased	increase	VERB
ftr-378	232	34	from	from	ADP
ftr-378	232	35	63	63	NUM
ftr-378	232	36	to	to	ADP
ftr-378	232	37	983	983	NUM
ftr-378	232	38	.	.	PUNCT
ftr-378	233	1	48	48	NUM
ftr-378	234	1	then	then	ADV
ftr-378	234	2	the	the	DET
ftr-378	234	3	bubble	bubble	NOUN
ftr-378	234	4	burst	burst	NOUN
ftr-378	234	5	.	.	PUNCT
ftr-378	235	1	as	as	SCONJ
ftr-378	235	2	the	the	DET
ftr-378	235	3	nation	nation	NOUN
ftr-378	235	4	spiraled	spiral	VERB
ftr-378	235	5	towards	towards	ADP
ftr-378	235	6	economic	economic	ADJ
ftr-378	235	7	depression	depression	NOUN
ftr-378	235	8	,	,	PUNCT
ftr-378	235	9	a	a	DET
ftr-378	235	10	populist	populist	ADJ
ftr-378	235	11	backlash	backlash	NOUN
ftr-378	235	12	developed	develop	VERB
ftr-378	235	13	against	against	ADP
ftr-378	235	14	the	the	DET
ftr-378	235	15	wealthiest	wealthy	ADJ
ftr-378	235	16	americans	americans	PROPN
ftr-378	235	17	,	,	PUNCT
ftr-378	235	18	their	their	PRON
ftr-378	235	19	excessive	excessive	ADJ
ftr-378	235	20	lifestyles	lifestyle	NOUN
ftr-378	235	21	and	and	CCONJ
ftr-378	235	22	speculative	speculative	ADJ
ftr-378	235	23	investments	investment	NOUN
ftr-378	235	24	being	be	AUX
ftr-378	235	25	blamed	blame	VERB
ftr-378	235	26	for	for	ADP
ftr-378	235	27	much	much	ADJ
ftr-378	235	28	of	of	ADP
ftr-378	235	29	the	the	DET
ftr-378	235	30	economic	economic	ADJ
ftr-378	235	31	carnage	carnage	NOUN
ftr-378	235	32	that	that	PRON
ftr-378	235	33	followed	follow	VERB
ftr-378	235	34	.	.	PUNCT
ftr-378	236	1	proponents	proponent	NOUN
ftr-378	236	2	of	of	ADP
ftr-378	236	3	increased	increase	VERB
ftr-378	236	4	taxation	taxation	NOUN
ftr-378	236	5	thus	thus	ADV
ftr-378	236	6	urged	urge	VERB
ftr-378	236	7	that	that	SCONJ
ftr-378	236	8	the	the	DET
ftr-378	236	9	revenue	revenue	NOUN
ftr-378	236	10	act	act	NOUN
ftr-378	236	11	of	of	ADP
ftr-378	236	12	1932	1932	NUM
ftr-378	236	13	should	should	AUX
ftr-378	236	14	be	be	AUX
ftr-378	236	15	designed	design	VERB
ftr-378	236	16	not	not	PART
ftr-378	236	17	merely	merely	ADV
ftr-378	236	18	to	to	PART
ftr-378	236	19	raise	raise	VERB
ftr-378	236	20	revenue	revenue	NOUN
ftr-378	236	21	but	but	CCONJ
ftr-378	236	22	should	should	AUX
ftr-378	236	23	also	also	ADV
ftr-378	236	24	“	"	PUNCT
ftr-378	236	25	have	have	VERB
ftr-378	236	26	for	for	ADP
ftr-378	236	27	its	its	PRON
ftr-378	236	28	purpose	purpose	NOUN
ftr-378	236	29	the	the	DET
ftr-378	236	30	redistribution	redistribution	NOUN
ftr-378	236	31	of	of	ADP
ftr-378	236	32	a	a	DET
ftr-378	236	33	part	part	NOUN
ftr-378	236	34	of	of	ADP
ftr-378	236	35	these	these	DET
ftr-378	236	36	tremendously	tremendously	ADV
ftr-378	236	37	large	large	ADJ
ftr-378	236	38	private	private	ADJ
ftr-378	236	39	fortunes	fortune	NOUN
ftr-378	236	40	.	.	PUNCT
ftr-378	236	41	”	"	PUNCT
ftr-378	237	1	49	49	NUM
ftr-378	237	2	the	the	DET
ftr-378	237	3	populist	populist	ADJ
ftr-378	237	4	rhetoric	rhetoric	NOUN
ftr-378	237	5	advocated	advocate	VERB
ftr-378	237	6	imposing	impose	VERB
ftr-378	237	7	significant	significant	ADJ
ftr-378	237	8	estate	estate	NOUN
ftr-378	237	9	taxes	taxis	NOUN
ftr-378	237	10	on	on	ADP
ftr-378	237	11	these	these	DET
ftr-378	237	12	great	great	ADJ
ftr-378	237	13	fortunes	fortune	NOUN
ftr-378	237	14	,	,	PUNCT
ftr-378	237	15	in	in	ADP
ftr-378	237	16	tones	tone	NOUN
ftr-378	237	17	that	that	PRON
ftr-378	237	18	grew	grow	VERB
ftr-378	237	19	increasingly	increasingly	ADV
ftr-378	237	20	scathing	scathing	ADJ
ftr-378	237	21	.	.	PUNCT
ftr-378	238	1	as	as	SCONJ
ftr-378	238	2	one	one	NUM
ftr-378	238	3	congressman	congressman	NOUN
ftr-378	238	4	contended	contend	VERB
ftr-378	238	5	:	:	PUNCT
ftr-378	238	6	“	"	PUNCT
ftr-378	238	7	after	after	ADP
ftr-378	238	8	allowing	allow	VERB
ftr-378	238	9	the	the	DET
ftr-378	238	10	big	big	ADJ
ftr-378	238	11	boys	boy	NOUN
ftr-378	238	12	to	to	PART
ftr-378	238	13	play	play	VERB
ftr-378	238	14	with	with	ADP
ftr-378	238	15	their	their	PRON
ftr-378	238	16	money	money	NOUN
ftr-378	238	17	during	during	ADP
ftr-378	238	18	their	their	PRON
ftr-378	238	19	lifetime	lifetime	NOUN
ftr-378	238	20	and	and	CCONJ
ftr-378	238	21	after	after	ADP
ftr-378	238	22	allowing	allow	VERB
ftr-378	238	23	them	they	PRON
ftr-378	238	24	the	the	DET
ftr-378	238	25	pleasure	pleasure	NOUN
ftr-378	238	26	and	and	CCONJ
ftr-378	238	27	pride	pride	NOUN
ftr-378	238	28	of	of	ADP
ftr-378	238	29	piling	pile	VERB
ftr-378	238	30	up	up	ADP
ftr-378	238	31	dollar	dollar	NOUN
ftr-378	238	32	on	on	ADP
ftr-378	238	33	dollar	dollar	NOUN
ftr-378	238	34	,	,	PUNCT
ftr-378	238	35	while	while	SCONJ
ftr-378	238	36	living	live	VERB
ftr-378	238	37	,	,	PUNCT
ftr-378	238	38	a	a	DET
ftr-378	238	39	generous	generous	ADJ
ftr-378	238	40	estate	estate	NOUN
ftr-378	238	41	tax	tax	NOUN
ftr-378	238	42	should	should	AUX
ftr-378	238	43	be	be	AUX
ftr-378	238	44	levied	levy	VERB
ftr-378	238	45	on	on	ADP
ftr-378	238	46	their	their	PRON
ftr-378	238	47	death	death	NOUN
ftr-378	238	48	.	.	PUNCT
ftr-378	238	49	”	"	PUNCT
ftr-378	239	1	50	50	NUM
ftr-378	239	2	characterizing	characterize	VERB
ftr-378	239	3	wealthy	wealthy	ADJ
ftr-378	239	4	americans	americans	PROPN
ftr-378	239	5	as	as	ADP
ftr-378	239	6	the	the	DET
ftr-378	239	7	“	"	PUNCT
ftr-378	239	8	tax	tax	NOUN
ftr-378	239	9	dodgers	dodger	NOUN
ftr-378	239	10	of	of	ADP
ftr-378	239	11	the	the	DET
ftr-378	239	12	higher	high	ADJ
ftr-378	239	13	brackets	bracket	NOUN
ftr-378	239	14	,	,	PUNCT
ftr-378	239	15	”	"	PUNCT
ftr-378	239	16	51	51	NUM
ftr-378	239	17	proponents	proponent	NOUN
ftr-378	239	18	of	of	ADP
ftr-378	239	19	the	the	DET
ftr-378	239	20	1932	1932	NUM
ftr-378	239	21	estate	estate	NOUN
ftr-378	239	22	tax	tax	NOUN
ftr-378	239	23	saw	saw	NOUN
ftr-378	239	24	in	in	ADP
ftr-378	239	25	america	america	PROPN
ftr-378	239	26	’s	’s	PART
ftr-378	239	27	great	great	ADJ
ftr-378	239	28	fortunes	fortune	NOUN
ftr-378	239	29	“	"	PUNCT
ftr-378	239	30	a	a	DET
ftr-378	239	31	menace	menace	NOUN
ftr-378	239	32	to	to	ADP
ftr-378	239	33	the	the	DET
ftr-378	239	34	security	security	NOUN
ftr-378	239	35	and	and	CCONJ
ftr-378	239	36	continuation	continuation	NOUN
ftr-378	239	37	of	of	ADP
ftr-378	239	38	american	american	ADJ
ftr-378	239	39	institutions	institution	NOUN
ftr-378	239	40	.	.	PUNCT
ftr-378	239	41	”	"	PUNCT
ftr-378	240	1	52	52	NUM
ftr-378	240	2	48	48	NUM
ftr-378	240	3	.	.	PUNCT
ftr-378	241	1	75th	75th	ADJ
ftr-378	241	2	cong	cong	NOUN
ftr-378	241	3	.	.	PUNCT
ftr-378	242	1	rec	rec	PROPN
ftr-378	242	2	.	.	PROPN
ftr-378	242	3	6159	6159	NUM
ftr-378	242	4	(	(	PUNCT
ftr-378	242	5	1932	1932	NUM
ftr-378	242	6	)	)	PUNCT
ftr-378	242	7	(	(	PUNCT
ftr-378	242	8	statement	statement	NOUN
ftr-378	242	9	of	of	ADP
ftr-378	242	10	rep	rep	PROPN
ftr-378	242	11	.	.	PROPN
ftr-378	242	12	rankin	rankin	PROPN
ftr-378	242	13	)	)	PUNCT
ftr-378	242	14	.	.	PUNCT
ftr-378	243	1	49	49	NUM
ftr-378	243	2	.	.	PUNCT
ftr-378	244	1	75th	75th	ADJ
ftr-378	244	2	cong	cong	NOUN
ftr-378	244	3	.	.	PUNCT
ftr-378	245	1	rec	rec	PROPN
ftr-378	245	2	.	.	PROPN
ftr-378	245	3	5906	5906	NUM
ftr-378	245	4	(	(	PUNCT
ftr-378	245	5	1932	1932	NUM
ftr-378	245	6	)	)	PUNCT
ftr-378	245	7	(	(	PUNCT
ftr-378	245	8	statement	statement	NOUN
ftr-378	245	9	of	of	ADP
ftr-378	245	10	rep	rep	PROPN
ftr-378	245	11	.	.	PROPN
ftr-378	245	12	swing	swing	NOUN
ftr-378	245	13	)	)	PUNCT
ftr-378	245	14	.	.	PUNCT
ftr-378	246	1	50	50	NUM
ftr-378	246	2	.	.	PUNCT
ftr-378	247	1	i	i	PRON
ftr-378	247	2	d.	d.	PROPN
ftr-378	247	3	51	51	NUM
ftr-378	247	4	.	.	PUNCT
ftr-378	247	5	75th	75th	ADJ
ftr-378	247	6	cong	cong	NOUN
ftr-378	247	7	.	.	PUNCT
ftr-378	248	1	rec	rec	PROPN
ftr-378	248	2	.	.	PROPN
ftr-378	248	3	5889	5889	NUM
ftr-378	248	4	(	(	PUNCT
ftr-378	248	5	1932	1932	NUM
ftr-378	248	6	)	)	PUNCT
ftr-378	248	7	(	(	PUNCT
ftr-378	248	8	statement	statement	NOUN
ftr-378	248	9	of	of	ADP
ftr-378	248	10	rep	rep	PROPN
ftr-378	248	11	.	.	PROPN
ftr-378	248	12	laguardia	laguardia	PROPN
ftr-378	248	13	)	)	PUNCT
ftr-378	248	14	.	.	PUNCT
ftr-378	249	1	52	52	NUM
ftr-378	249	2	.	.	PUNCT
ftr-378	250	1	75th	75th	ADJ
ftr-378	250	2	cong	cong	NOUN
ftr-378	250	3	.	.	PUNCT
ftr-378	251	1	rec	rec	PROPN
ftr-378	251	2	.	.	PROPN
ftr-378	251	3	5897	5897	NUM
ftr-378	251	4	(	(	PUNCT
ftr-378	251	5	1932	1932	NUM
ftr-378	251	6	)	)	PUNCT
ftr-378	251	7	(	(	PUNCT
ftr-378	251	8	statement	statement	NOUN
ftr-378	251	9	of	of	ADP
ftr-378	251	10	rep	rep	PROPN
ftr-378	251	11	.	.	PROPN
ftr-378	251	12	swing	swing	NOUN
ftr-378	251	13	)	)	PUNCT
ftr-378	251	14	.	.	PUNCT
ftr-378	252	1	the	the	DET
ftr-378	252	2	concept	concept	NOUN
ftr-378	252	3	of	of	ADP
ftr-378	252	4	concentrated	concentrated	ADJ
ftr-378	252	5	wealth	wealth	NOUN
ftr-378	252	6	as	as	ADP
ftr-378	252	7	a	a	DET
ftr-378	252	8	“	"	PUNCT
ftr-378	252	9	menace	menace	NOUN
ftr-378	252	10	”	"	PUNCT
ftr-378	252	11	to	to	ADP
ftr-378	252	12	american	american	ADJ
ftr-378	252	13	society	society	NOUN
ftr-378	252	14	became	become	VERB
ftr-378	252	15	a	a	DET
ftr-378	252	16	common	common	ADJ
ftr-378	252	17	rallyingcry	rallyingcry	NOUN
ftr-378	252	18	in	in	ADP
ftr-378	252	19	the	the	DET
ftr-378	252	20	congress	congress	PROPN
ftr-378	252	21	.	.	PUNCT
ftr-378	253	1	see	see	VERB
ftr-378	253	2	,	,	PUNCT
ftr-378	253	3	e.g.	e.g.	ADV
ftr-378	253	4	,	,	PUNCT
ftr-378	253	5	75th	75th	ADJ
ftr-378	253	6	cong	cong	NOUN
ftr-378	253	7	.	.	PUNCT
ftr-378	254	1	rec	rec	PROPN
ftr-378	254	2	.	.	PROPN
ftr-378	254	3	6257	6257	NUM
ftr-378	254	4	(	(	PUNCT
ftr-378	254	5	1932	1932	NUM
ftr-378	254	6	)	)	PUNCT
ftr-378	254	7	(	(	PUNCT
ftr-378	254	8	statement	statement	NOUN
ftr-378	254	9	of	of	ADP
ftr-378	254	10	rep	rep	PROPN
ftr-378	254	11	.	.	PROPN
ftr-378	254	12	davis	davis	PROPN
ftr-378	254	13	)	)	PUNCT
ftr-378	254	14	(	(	PUNCT
ftr-378	254	15	“	"	PUNCT
ftr-378	254	16	the	the	DET
ftr-378	254	17	greatest	great	ADJ
ftr-378	254	18	menace	menace	NOUN
ftr-378	254	19	to	to	ADP
ftr-378	254	20	america	america	PROPN
ftr-378	254	21	to	to	ADP
ftr-378	254	22	-	-	PUNCT
ftr-378	254	23	day	day	NOUN
ftr-378	254	24	is	be	AUX
ftr-378	254	25	the	the	DET
ftr-378	254	26	vast	vast	ADJ
ftr-378	254	27	accumulation	accumulation	NOUN
ftr-378	254	28	of	of	ADP
ftr-378	254	29	wealth	wealth	NOUN
ftr-378	254	30	into	into	ADP
ftr-378	254	31	the	the	DET
ftr-378	254	32	hands	hand	NOUN
ftr-378	254	33	of	of	ADP
ftr-378	254	34	a	a	DET
ftr-378	254	35	few	few	ADJ
ftr-378	254	36	and	and	CCONJ
ftr-378	254	37	the	the	DET
ftr-378	254	38	tremendous	tremendous	ADJ
ftr-378	254	39	power	power	NOUN
ftr-378	254	40	which	which	PRON
ftr-378	254	41	they	they	PRON
ftr-378	254	42	wield	wield	VERB
ftr-378	254	43	…	…	PUNCT
ftr-378	254	44	.	.	PUNCT
ftr-378	254	45	”	"	PUNCT
ftr-378	254	46	)	)	PUNCT
ftr-378	254	47	;	;	PUNCT
ftr-378	255	1	75th	75th	ADJ
ftr-378	255	2	cong	cong	NOUN
ftr-378	255	3	.	.	PUNCT
ftr-378	256	1	rec	rec	PROPN
ftr-378	256	2	.	.	PROPN
ftr-378	256	3	6476	6476	NUM
ftr-378	256	4	(	(	PUNCT
ftr-378	256	5	1932	1932	NUM
ftr-378	256	6	)	)	PUNCT
ftr-378	256	7	(	(	PUNCT
ftr-378	256	8	statement	statement	NOUN
ftr-378	256	9	of	of	ADP
ftr-378	256	10	rep	rep	PROPN
ftr-378	256	11	.	.	PROPN
ftr-378	256	12	simmons	simmons	PROPN
ftr-378	256	13	)	)	PUNCT
ftr-378	256	14	(	(	PUNCT
ftr-378	256	15	“	"	PUNCT
ftr-378	256	16	the	the	DET
ftr-378	256	17	greatest	great	ADJ
ftr-378	256	18	menace	menace	NOUN
ftr-378	256	19	this	this	DET
ftr-378	256	20	country	country	NOUN
ftr-378	256	21	faces	face	VERB
ftr-378	256	22	is	be	AUX
ftr-378	256	23	the	the	DET
ftr-378	256	24	accumulation	accumulation	NOUN
ftr-378	256	25	of	of	ADP
ftr-378	256	26	great	great	ADJ
ftr-378	256	27	wealth	wealth	NOUN
ftr-378	256	28	in	in	ADP
ftr-378	256	29	the	the	DET
ftr-378	256	30	hands	hand	NOUN
ftr-378	256	31	of	of	ADP
ftr-378	256	32	a	a	DET
ftr-378	256	33	few	few	ADJ
ftr-378	256	34	individuals	individual	NOUN
ftr-378	256	35	.	.	PUNCT
ftr-378	256	36	”	"	PUNCT
ftr-378	256	37	)	)	PUNCT
ftr-378	256	38	.	.	PUNCT
ftr-378	257	1	while	while	SCONJ
ftr-378	257	2	the	the	DET
ftr-378	257	3	concentration	concentration	NOUN
ftr-378	257	4	of	of	ADP
ftr-378	257	5	american	american	ADJ
ftr-378	257	6	wealth	wealth	NOUN
ftr-378	257	7	may	may	AUX
ftr-378	257	8	well	well	ADV
ftr-378	257	9	have	have	AUX
ftr-378	257	10	been	be	AUX
ftr-378	257	11	highly	highly	ADV
ftr-378	257	12	undesirable	undesirable	ADJ
ftr-378	257	13	,	,	PUNCT
ftr-378	257	14	those	those	DET
ftr-378	257	15	congressman	congressman	NOUN
ftr-378	257	16	who	who	PRON
ftr-378	257	17	considered	consider	VERB
ftr-378	257	18	it	it	PRON
ftr-378	257	19	the	the	DET
ftr-378	257	20	“	"	PUNCT
ftr-378	257	21	greatest	great	ADJ
ftr-378	257	22	menace	menace	NOUN
ftr-378	257	23	”	"	PUNCT
ftr-378	257	24	to	to	ADP
ftr-378	257	25	america	america	PROPN
ftr-378	257	26	in	in	ADP
ftr-378	257	27	1932	1932	NUM
ftr-378	257	28	perhaps	perhaps	ADV
ftr-378	257	29	should	should	AUX
ftr-378	257	30	have	have	AUX
ftr-378	257	31	paid	pay	VERB
ftr-378	257	32	greater	great	ADJ
ftr-378	257	33	attention	attention	NOUN
ftr-378	257	34	to	to	ADP
ftr-378	257	35	international	international	ADJ
ftr-378	257	36	affairs	affair	NOUN
ftr-378	257	37	.	.	PUNCT
ftr-378	258	1	see	see	VERB
ftr-378	258	2	warren	warren	PROPN
ftr-378	258	3	,	,	PUNCT
ftr-378	258	4	supra	supra	PROPN
ftr-378	258	5	note	note	NOUN
ftr-378	258	6	5	5	NUM
ftr-378	258	7	,	,	PUNCT
ftr-378	258	8	at	at	ADP
ftr-378	258	9	161	161	NUM
ftr-378	258	10	(	(	PUNCT
ftr-378	258	11	discussing	discuss	VERB
ftr-378	258	12	hitler	hitler	NOUN
ftr-378	258	13	’s	’s	PART
ftr-378	258	14	rise	rise	NOUN
ftr-378	258	15	to	to	ADP
ftr-378	258	16	power	power	NOUN
ftr-378	258	17	in	in	ADP
ftr-378	258	18	germany	germany	PROPN
ftr-378	258	19	and	and	CCONJ
ftr-378	258	20	increased	increase	VERB
ftr-378	258	21	military	military	ADJ
ftr-378	258	22	tensions	tension	NOUN
ftr-378	258	23	between	between	ADP
ftr-378	258	24	china	china	PROPN
ftr-378	258	25	and	and	CCONJ
ftr-378	258	26	japan	japan	PROPN
ftr-378	258	27	)	)	PUNCT
ftr-378	258	28	.	.	PUNCT
ftr-378	259	1	886	886	NUM
ftr-378	259	2	florida	florida	PROPN
ftr-378	259	3	tax	tax	NOUN
ftr-378	259	4	review	review	NOUN
ftr-378	260	1	[	[	X
ftr-378	260	2	vol.9:10	vol.9:10	VERB
ftr-378	260	3	even	even	ADV
ftr-378	260	4	the	the	DET
ftr-378	260	5	more	more	ADV
ftr-378	260	6	moderate	moderate	ADJ
ftr-378	260	7	voices	voice	NOUN
ftr-378	260	8	on	on	ADP
ftr-378	260	9	the	the	DET
ftr-378	260	10	issue	issue	NOUN
ftr-378	260	11	conceded	concede	VERB
ftr-378	260	12	that	that	SCONJ
ftr-378	260	13	amid	amid	ADP
ftr-378	260	14	the	the	DET
ftr-378	260	15	growing	grow	VERB
ftr-378	260	16	economic	economic	ADJ
ftr-378	260	17	crisis	crisis	NOUN
ftr-378	260	18	,	,	PUNCT
ftr-378	260	19	taxing	tax	VERB
ftr-378	260	20	the	the	DET
ftr-378	260	21	wealthy	wealthy	ADJ
ftr-378	260	22	was	be	AUX
ftr-378	260	23	simply	simply	ADV
ftr-378	260	24	a	a	DET
ftr-378	260	25	lesser	less	ADJ
ftr-378	260	26	evil	evil	NOUN
ftr-378	260	27	than	than	ADP
ftr-378	260	28	seeking	seek	VERB
ftr-378	260	29	to	to	PART
ftr-378	260	30	raise	raise	VERB
ftr-378	260	31	revenue	revenue	NOUN
ftr-378	260	32	from	from	ADP
ftr-378	260	33	poorer	poor	ADJ
ftr-378	260	34	americans	americans	PROPN
ftr-378	260	35	struggling	struggle	VERB
ftr-378	260	36	to	to	PART
ftr-378	260	37	survive	survive	VERB
ftr-378	260	38	in	in	ADP
ftr-378	260	39	the	the	DET
ftr-378	260	40	great	great	ADJ
ftr-378	260	41	depression	depression	NOUN
ftr-378	260	42	.	.	PUNCT
ftr-378	261	1	as	as	SCONJ
ftr-378	261	2	one	one	NUM
ftr-378	261	3	congressman	congressman	NOUN
ftr-378	261	4	concluded	conclude	VERB
ftr-378	261	5	:	:	PUNCT
ftr-378	261	6	“	"	PUNCT
ftr-378	261	7	i	i	PRON
ftr-378	261	8	do	do	AUX
ftr-378	261	9	not	not	PART
ftr-378	261	10	want	want	VERB
ftr-378	261	11	to	to	PART
ftr-378	261	12	‘	'	PUNCT
ftr-378	261	13	soak	soak	VERB
ftr-378	261	14	’	'	PUNCT
ftr-378	261	15	anybody	anybody	PRON
ftr-378	261	16	,	,	PUNCT
ftr-378	261	17	but	but	CCONJ
ftr-378	261	18	it	it	PRON
ftr-378	261	19	would	would	AUX
ftr-378	261	20	be	be	AUX
ftr-378	261	21	better	well	ADJ
ftr-378	261	22	to	to	PART
ftr-378	261	23	soak	soak	VERB
ftr-378	261	24	the	the	DET
ftr-378	261	25	rich	rich	ADJ
ftr-378	261	26	than	than	SCONJ
ftr-378	261	27	to	to	PART
ftr-378	261	28	starve	starve	VERB
ftr-378	261	29	the	the	DET
ftr-378	261	30	poor	poor	ADJ
ftr-378	261	31	.	.	PUNCT
ftr-378	261	32	”	"	PUNCT
ftr-378	262	1	53	53	NUM
ftr-378	262	2	another	another	DET
ftr-378	262	3	stressed	stress	VERB
ftr-378	262	4	the	the	DET
ftr-378	262	5	same	same	ADJ
ftr-378	262	6	concept	concept	NOUN
ftr-378	262	7	even	even	ADV
ftr-378	262	8	more	more	ADV
ftr-378	262	9	pointedly	pointedly	ADV
ftr-378	262	10	,	,	PUNCT
ftr-378	262	11	contending	contend	VERB
ftr-378	262	12	that	that	SCONJ
ftr-378	262	13	taxing	tax	VERB
ftr-378	262	14	decedent	decedent	NOUN
ftr-378	262	15	’s	’s	PART
ftr-378	262	16	estates	estate	NOUN
ftr-378	262	17	was	be	AUX
ftr-378	262	18	preferable	preferable	ADJ
ftr-378	262	19	to	to	ADP
ftr-378	262	20	“	"	PUNCT
ftr-378	262	21	taxing	tax	VERB
ftr-378	262	22	the	the	DET
ftr-378	262	23	school	school	NOUN
ftr-378	262	24	boy	boy	NOUN
ftr-378	262	25	’s	’s	PART
ftr-378	262	26	lunch	lunch	NOUN
ftr-378	262	27	basket	basket	NOUN
ftr-378	262	28	and	and	CCONJ
ftr-378	262	29	widow	widow	NOUN
ftr-378	262	30	’s	’s	PART
ftr-378	262	31	bowl	bowl	NOUN
ftr-378	262	32	of	of	ADP
ftr-378	262	33	soup	soup	NOUN
ftr-378	262	34	.	.	PUNCT
ftr-378	262	35	”	"	PUNCT
ftr-378	263	1	54	54	NUM
ftr-378	263	2	yielding	yield	VERB
ftr-378	263	3	to	to	ADP
ftr-378	263	4	this	this	DET
ftr-378	263	5	growing	grow	VERB
ftr-378	263	6	public	public	ADJ
ftr-378	263	7	sentiment	sentiment	NOUN
ftr-378	263	8	,	,	PUNCT
ftr-378	263	9	and	and	CCONJ
ftr-378	263	10	paying	pay	VERB
ftr-378	263	11	requisite	requisite	ADJ
ftr-378	263	12	homage	homage	NOUN
ftr-378	263	13	to	to	ADP
ftr-378	263	14	the	the	DET
ftr-378	263	15	populist	populist	ADJ
ftr-378	263	16	writings	writing	NOUN
ftr-378	263	17	of	of	ADP
ftr-378	263	18	andrew	andrew	PROPN
ftr-378	263	19	carnegie	carnegie	PROPN
ftr-378	263	20	,	,	PUNCT
ftr-378	263	21	55	55	NUM
ftr-378	263	22	the	the	DET
ftr-378	263	23	congress	congress	PROPN
ftr-378	263	24	of	of	ADP
ftr-378	263	25	1932	1932	NUM
ftr-378	263	26	set	set	VERB
ftr-378	263	27	out	out	ADP
ftr-378	263	28	to	to	PART
ftr-378	263	29	erode	erode	VERB
ftr-378	263	30	america	america	PROPN
ftr-378	263	31	’s	’s	PART
ftr-378	263	32	most	most	ADV
ftr-378	263	33	significant	significant	ADJ
ftr-378	263	34	family	family	NOUN
ftr-378	263	35	fortunes	fortune	NOUN
ftr-378	263	36	.	.	PUNCT
ftr-378	264	1	2	2	X
ftr-378	264	2	.	.	X
ftr-378	264	3	the	the	DET
ftr-378	264	4	politics	politic	NOUN
ftr-378	264	5	of	of	ADP
ftr-378	264	6	crisis	crisis	NOUN
ftr-378	264	7	while	while	SCONJ
ftr-378	264	8	debating	debate	VERB
ftr-378	264	9	the	the	DET
ftr-378	264	10	revenue	revenue	NOUN
ftr-378	264	11	act	act	NOUN
ftr-378	264	12	of	of	ADP
ftr-378	264	13	1932	1932	NUM
ftr-378	264	14	,	,	PUNCT
ftr-378	264	15	congress	congress	PROPN
ftr-378	264	16	was	be	AUX
ftr-378	264	17	operating	operate	VERB
ftr-378	264	18	in	in	ADP
ftr-378	264	19	a	a	DET
ftr-378	264	20	highly	highly	ADV
ftr-378	264	21	-	-	PUNCT
ftr-378	264	22	charged	charge	VERB
ftr-378	264	23	political	political	ADJ
ftr-378	264	24	climate	climate	NOUN
ftr-378	264	25	.	.	PUNCT
ftr-378	265	1	as	as	SCONJ
ftr-378	265	2	the	the	DET
ftr-378	265	3	nation	nation	NOUN
ftr-378	265	4	spiraled	spiral	VERB
ftr-378	265	5	deeper	deeply	ADV
ftr-378	265	6	into	into	ADP
ftr-378	265	7	depression	depression	NOUN
ftr-378	265	8	and	and	CCONJ
ftr-378	265	9	closer	close	ADJ
ftr-378	265	10	towards	towards	ADP
ftr-378	265	11	upcoming	upcoming	ADJ
ftr-378	265	12	elections	election	NOUN
ftr-378	265	13	,	,	PUNCT
ftr-378	265	14	members	member	NOUN
ftr-378	265	15	of	of	ADP
ftr-378	265	16	congress	congress	PROPN
ftr-378	265	17	missed	miss	VERB
ftr-378	265	18	no	no	DET
ftr-378	265	19	opportunity	opportunity	NOUN
ftr-378	265	20	to	to	PART
ftr-378	265	21	extract	extract	VERB
ftr-378	265	22	maximum	maximum	ADJ
ftr-378	265	23	political	political	ADJ
ftr-378	265	24	value	value	NOUN
ftr-378	265	25	from	from	ADP
ftr-378	265	26	the	the	DET
ftr-378	265	27	daunting	daunting	ADJ
ftr-378	265	28	challenges	challenge	NOUN
ftr-378	265	29	facing	face	VERB
ftr-378	265	30	the	the	DET
ftr-378	265	31	nation	nation	NOUN
ftr-378	265	32	,	,	PUNCT
ftr-378	265	33	while	while	SCONJ
ftr-378	265	34	an	an	DET
ftr-378	265	35	anxious	anxious	ADJ
ftr-378	265	36	administration	administration	NOUN
ftr-378	265	37	urged	urge	VERB
ftr-378	265	38	the	the	DET
ftr-378	265	39	legislature	legislature	NOUN
ftr-378	265	40	to	to	PART
ftr-378	265	41	produce	produce	VERB
ftr-378	265	42	less	less	ADJ
ftr-378	265	43	political	political	ADJ
ftr-378	265	44	rhetoric	rhetoric	NOUN
ftr-378	265	45	and	and	CCONJ
ftr-378	265	46	more	more	ADV
ftr-378	265	47	decisive	decisive	ADJ
ftr-378	265	48	action	action	NOUN
ftr-378	265	49	.	.	PUNCT
ftr-378	266	1	the	the	DET
ftr-378	266	2	resulting	result	VERB
ftr-378	266	3	environment	environment	NOUN
ftr-378	266	4	made	make	VERB
ftr-378	266	5	for	for	ADP
ftr-378	266	6	great	great	ADJ
ftr-378	266	7	political	political	ADJ
ftr-378	266	8	theatre	theatre	NOUN
ftr-378	266	9	but	but	CCONJ
ftr-378	266	10	was	be	AUX
ftr-378	266	11	not	not	PART
ftr-378	266	12	necessarily	necessarily	ADV
ftr-378	266	13	conducive	conducive	ADJ
ftr-378	266	14	to	to	ADP
ftr-378	266	15	reflective	reflective	ADJ
ftr-378	266	16	deliberation	deliberation	NOUN
ftr-378	266	17	.	.	PUNCT
ftr-378	267	1	56	56	NUM
ftr-378	267	2	compounding	compound	VERB
ftr-378	267	3	these	these	DET
ftr-378	267	4	woes	woe	NOUN
ftr-378	267	5	was	be	AUX
ftr-378	267	6	the	the	DET
ftr-378	267	7	fact	fact	NOUN
ftr-378	267	8	that	that	SCONJ
ftr-378	267	9	congress	congress	PROPN
ftr-378	267	10	expended	expend	VERB
ftr-378	267	11	much	much	ADJ
ftr-378	267	12	of	of	ADP
ftr-378	267	13	its	its	PRON
ftr-378	267	14	legislative	legislative	ADJ
ftr-378	267	15	time	time	NOUN
ftr-378	267	16	and	and	CCONJ
ftr-378	267	17	energy	energy	NOUN
ftr-378	267	18	debating	debate	VERB
ftr-378	267	19	an	an	DET
ftr-378	267	20	unsuccessful	unsuccessful	ADJ
ftr-378	267	21	proposal	proposal	NOUN
ftr-378	267	22	to	to	PART
ftr-378	267	23	enact	enact	VERB
ftr-378	267	24	a	a	DET
ftr-378	267	25	comprehensive	comprehensive	ADJ
ftr-378	267	26	national	national	ADJ
ftr-378	267	27	sales	sale	NOUN
ftr-378	267	28	tax	tax	NOUN
ftr-378	267	29	rather	rather	ADV
ftr-378	267	30	than	than	ADP
ftr-378	267	31	53	53	NUM
ftr-378	267	32	.	.	PUNCT
ftr-378	268	1	75th	75th	ADJ
ftr-378	268	2	cong	cong	NOUN
ftr-378	268	3	.	.	PUNCT
ftr-378	269	1	rec	rec	PROPN
ftr-378	269	2	.	.	PROPN
ftr-378	269	3	6258	6258	NUM
ftr-378	269	4	(	(	PUNCT
ftr-378	269	5	1932	1932	NUM
ftr-378	269	6	)	)	PUNCT
ftr-378	269	7	(	(	PUNCT
ftr-378	269	8	statement	statement	NOUN
ftr-378	269	9	of	of	ADP
ftr-378	269	10	rep	rep	PROPN
ftr-378	269	11	.	.	PROPN
ftr-378	269	12	davis	davis	PROPN
ftr-378	269	13	)	)	PUNCT
ftr-378	269	14	.	.	PUNCT
ftr-378	270	1	54	54	NUM
ftr-378	270	2	.	.	PUNCT
ftr-378	271	1	75th	75th	ADJ
ftr-378	271	2	cong	cong	NOUN
ftr-378	271	3	.	.	PUNCT
ftr-378	272	1	rec	rec	PROPN
ftr-378	272	2	.	.	PROPN
ftr-378	272	3	6171	6171	NUM
ftr-378	272	4	(	(	PUNCT
ftr-378	272	5	1932	1932	NUM
ftr-378	272	6	)	)	PUNCT
ftr-378	272	7	(	(	PUNCT
ftr-378	272	8	statement	statement	NOUN
ftr-378	272	9	of	of	ADP
ftr-378	272	10	rep	rep	PROPN
ftr-378	272	11	.	.	PROPN
ftr-378	272	12	cannon	cannon	NOUN
ftr-378	272	13	)	)	PUNCT
ftr-378	272	14	.	.	PUNCT
ftr-378	273	1	55	55	NUM
ftr-378	273	2	.	.	PUNCT
ftr-378	274	1	albert	albert	PROPN
ftr-378	274	2	atwood	atwood	PROPN
ftr-378	274	3	,	,	PUNCT
ftr-378	274	4	a	a	DET
ftr-378	274	5	staff	staff	NOUN
ftr-378	274	6	writer	writer	NOUN
ftr-378	274	7	for	for	ADP
ftr-378	274	8	the	the	DET
ftr-378	274	9	saturday	saturday	PROPN
ftr-378	274	10	evening	evening	NOUN
ftr-378	274	11	post	post	NOUN
ftr-378	274	12	,	,	PUNCT
ftr-378	274	13	once	once	ADV
ftr-378	274	14	observed	observe	VERB
ftr-378	274	15	how	how	SCONJ
ftr-378	274	16	proponents	proponent	NOUN
ftr-378	274	17	of	of	ADP
ftr-378	274	18	increased	increase	VERB
ftr-378	274	19	taxation	taxation	NOUN
ftr-378	274	20	seemingly	seemingly	ADV
ftr-378	274	21	always	always	ADV
ftr-378	274	22	invoked	invoke	VERB
ftr-378	274	23	andrew	andrew	PROPN
ftr-378	274	24	carnegie	carnegie	PROPN
ftr-378	274	25	in	in	ADP
ftr-378	274	26	support	support	NOUN
ftr-378	274	27	of	of	ADP
ftr-378	274	28	their	their	PRON
ftr-378	274	29	efforts	effort	NOUN
ftr-378	274	30	.	.	PUNCT
ftr-378	275	1	national	national	ADJ
ftr-378	275	2	tax	tax	PROPN
ftr-378	275	3	association	association	PROPN
ftr-378	275	4	,	,	PUNCT
ftr-378	275	5	inheritance	inheritance	NOUN
ftr-378	275	6	and	and	CCONJ
ftr-378	275	7	estate	estate	NOUN
ftr-378	275	8	taxes	taxis	NOUN
ftr-378	275	9	,	,	PUNCT
ftr-378	275	10	proceedings	proceeding	NOUN
ftr-378	275	11	of	of	ADP
ftr-378	275	12	preliminary	preliminary	ADJ
ftr-378	275	13	conference	conference	NOUN
ftr-378	275	14	and	and	CCONJ
ftr-378	275	15	of	of	ADP
ftr-378	275	16	the	the	DET
ftr-378	275	17	sixth	sixth	ADJ
ftr-378	275	18	session	session	NOUN
ftr-378	275	19	of	of	ADP
ftr-378	275	20	the	the	DET
ftr-378	275	21	seventeenth	seventeenth	ADJ
ftr-378	275	22	national	national	PROPN
ftr-378	275	23	tax	tax	NOUN
ftr-378	275	24	conference	conference	NOUN
ftr-378	275	25	106	106	NUM
ftr-378	275	26	(	(	PUNCT
ftr-378	275	27	1925	1925	NUM
ftr-378	275	28	)	)	PUNCT
ftr-378	275	29	(	(	PUNCT
ftr-378	275	30	asking	ask	VERB
ftr-378	275	31	rhetorically	rhetorically	ADV
ftr-378	275	32	:	:	PUNCT
ftr-378	275	33	“	"	PUNCT
ftr-378	275	34	did	do	AUX
ftr-378	275	35	any	any	PRON
ftr-378	275	36	of	of	ADP
ftr-378	275	37	you	you	PRON
ftr-378	275	38	ever	ever	ADV
ftr-378	275	39	read	read	VERB
ftr-378	275	40	a	a	DET
ftr-378	275	41	speech	speech	NOUN
ftr-378	275	42	in	in	ADP
ftr-378	275	43	congress	congress	PROPN
ftr-378	275	44	.	.	PUNCT
ftr-378	275	45	.	.	PUNCT
ftr-378	275	46	.	.	PUNCT
ftr-378	276	1	in	in	ADP
ftr-378	276	2	fulsome	fulsome	ADJ
ftr-378	276	3	favor	favor	NOUN
ftr-378	276	4	of	of	ADP
ftr-378	276	5	higher	high	ADJ
ftr-378	276	6	death	death	NOUN
ftr-378	276	7	duties	duty	NOUN
ftr-378	276	8	,	,	PUNCT
ftr-378	276	9	that	that	PRON
ftr-378	276	10	did	do	AUX
ftr-378	276	11	not	not	PART
ftr-378	276	12	begin	begin	VERB
ftr-378	276	13	and	and	CCONJ
ftr-378	276	14	generally	generally	ADV
ftr-378	276	15	end	end	VERB
ftr-378	276	16	by	by	ADP
ftr-378	276	17	quoting	quote	VERB
ftr-378	276	18	andrew	andrew	PROPN
ftr-378	276	19	carnegie	carnegie	PROPN
ftr-378	276	20	in	in	ADP
ftr-378	276	21	their	their	PRON
ftr-378	276	22	favor	favor	NOUN
ftr-378	276	23	?	?	PUNCT
ftr-378	276	24	”	"	PUNCT
ftr-378	276	25	)	)	PUNCT
ftr-378	276	26	.	.	PUNCT
ftr-378	277	1	members	member	NOUN
ftr-378	277	2	of	of	ADP
ftr-378	277	3	the	the	DET
ftr-378	277	4	seventy	seventy	NUM
ftr-378	277	5	-	-	PUNCT
ftr-378	277	6	second	second	NOUN
ftr-378	277	7	congress	congress	NOUN
ftr-378	277	8	lived	live	VERB
ftr-378	277	9	up	up	ADP
ftr-378	277	10	to	to	ADP
ftr-378	277	11	atwood	atwood	NOUN
ftr-378	277	12	’s	’s	PART
ftr-378	277	13	expectations	expectation	NOUN
ftr-378	277	14	.	.	PUNCT
ftr-378	278	1	see	see	VERB
ftr-378	278	2	,	,	PUNCT
ftr-378	278	3	e.g.	e.g.	ADV
ftr-378	278	4	,	,	PUNCT
ftr-378	278	5	75th	75th	ADJ
ftr-378	278	6	cong	cong	NOUN
ftr-378	278	7	.	.	PUNCT
ftr-378	279	1	rec	rec	PROPN
ftr-378	279	2	.	.	PROPN
ftr-378	279	3	5842	5842	NUM
ftr-378	279	4	(	(	PUNCT
ftr-378	279	5	1932	1932	NUM
ftr-378	279	6	)	)	PUNCT
ftr-378	279	7	(	(	PUNCT
ftr-378	279	8	statement	statement	NOUN
ftr-378	279	9	of	of	ADP
ftr-378	279	10	rep	rep	PROPN
ftr-378	279	11	.	.	PROPN
ftr-378	279	12	selvig	selvig	PROPN
ftr-378	279	13	)	)	PUNCT
ftr-378	279	14	(	(	PUNCT
ftr-378	279	15	calling	call	VERB
ftr-378	279	16	carnegie	carnegie	NOUN
ftr-378	279	17	“	"	PUNCT
ftr-378	279	18	an	an	DET
ftr-378	279	19	intelligent	intelligent	ADJ
ftr-378	279	20	,	,	PUNCT
ftr-378	279	21	enthusiastic	enthusiastic	ADJ
ftr-378	279	22	,	,	PUNCT
ftr-378	279	23	and	and	CCONJ
ftr-378	279	24	persistent	persistent	ADJ
ftr-378	279	25	advocate	advocate	NOUN
ftr-378	279	26	of	of	ADP
ftr-378	279	27	estate	estate	NOUN
ftr-378	279	28	and	and	CCONJ
ftr-378	279	29	inheritance	inheritance	NOUN
ftr-378	279	30	taxes	taxis	NOUN
ftr-378	279	31	”	"	PUNCT
ftr-378	279	32	)	)	PUNCT
ftr-378	279	33	;	;	PUNCT
ftr-378	280	1	75th	75th	ADJ
ftr-378	280	2	cong	cong	NOUN
ftr-378	280	3	.	.	PUNCT
ftr-378	281	1	rec	rec	PROPN
ftr-378	281	2	.	.	PROPN
ftr-378	281	3	5896	5896	NUM
ftr-378	281	4	(	(	PUNCT
ftr-378	281	5	1932	1932	NUM
ftr-378	281	6	)	)	PUNCT
ftr-378	281	7	(	(	PUNCT
ftr-378	281	8	statement	statement	NOUN
ftr-378	281	9	of	of	ADP
ftr-378	281	10	rep	rep	PROPN
ftr-378	281	11	.	.	PROPN
ftr-378	281	12	ramseyer	ramseyer	PROPN
ftr-378	281	13	)	)	PUNCT
ftr-378	281	14	(	(	PUNCT
ftr-378	281	15	quoting	quote	VERB
ftr-378	281	16	from	from	ADP
ftr-378	281	17	carnegie	carnegie	NOUN
ftr-378	281	18	’s	’s	PART
ftr-378	281	19	writings	writing	NOUN
ftr-378	281	20	)	)	PUNCT
ftr-378	281	21	;	;	PUNCT
ftr-378	281	22	75th	75th	ADJ
ftr-378	281	23	cong	cong	NOUN
ftr-378	281	24	.	.	PUNCT
ftr-378	282	1	rec	rec	PROPN
ftr-378	282	2	.	.	PROPN
ftr-378	282	3	6257	6257	NUM
ftr-378	282	4	(	(	PUNCT
ftr-378	282	5	1932	1932	NUM
ftr-378	282	6	)	)	PUNCT
ftr-378	282	7	(	(	PUNCT
ftr-378	282	8	statement	statement	NOUN
ftr-378	282	9	of	of	ADP
ftr-378	282	10	rep	rep	PROPN
ftr-378	282	11	.	.	PROPN
ftr-378	282	12	davis	davis	PROPN
ftr-378	282	13	)	)	PUNCT
ftr-378	282	14	(	(	PUNCT
ftr-378	282	15	calling	call	VERB
ftr-378	282	16	carnegie	carnegie	NOUN
ftr-378	282	17	“	"	PUNCT
ftr-378	282	18	a	a	DET
ftr-378	282	19	real	real	ADJ
ftr-378	282	20	patriot	patriot	NOUN
ftr-378	282	21	”	"	PUNCT
ftr-378	282	22	and	and	CCONJ
ftr-378	282	23	quoting	quote	VERB
ftr-378	282	24	from	from	ADP
ftr-378	282	25	his	his	PRON
ftr-378	282	26	writings	writing	NOUN
ftr-378	282	27	)	)	PUNCT
ftr-378	282	28	.	.	PUNCT
ftr-378	283	1	56	56	X
ftr-378	283	2	.	.	PUNCT
ftr-378	284	1	see	see	VERB
ftr-378	284	2	paul	paul	PROPN
ftr-378	284	3	,	,	PUNCT
ftr-378	284	4	supra	supra	PROPN
ftr-378	284	5	note	note	PROPN
ftr-378	284	6	11	11	NUM
ftr-378	284	7	,	,	PUNCT
ftr-378	284	8	at	at	ADP
ftr-378	284	9	155	155	NUM
ftr-378	284	10	(	(	PUNCT
ftr-378	284	11	characterizing	characterize	VERB
ftr-378	284	12	the	the	DET
ftr-378	284	13	tenor	tenor	NOUN
ftr-378	284	14	of	of	ADP
ftr-378	284	15	debate	debate	NOUN
ftr-378	284	16	in	in	ADP
ftr-378	284	17	the	the	DET
ftr-378	284	18	house	house	NOUN
ftr-378	284	19	as	as	ADP
ftr-378	284	20	“	"	PUNCT
ftr-378	284	21	bickering	bickering	NOUN
ftr-378	284	22	”	"	PUNCT
ftr-378	284	23	and	and	CCONJ
ftr-378	284	24	indicating	indicate	VERB
ftr-378	284	25	that	that	SCONJ
ftr-378	284	26	house	house	NOUN
ftr-378	284	27	“	"	PUNCT
ftr-378	284	28	leaders	leader	NOUN
ftr-378	284	29	deplored	deplore	VERB
ftr-378	284	30	the	the	DET
ftr-378	284	31	lack	lack	NOUN
ftr-378	284	32	of	of	ADP
ftr-378	284	33	a	a	DET
ftr-378	284	34	proper	proper	ADJ
ftr-378	284	35	frame	frame	NOUN
ftr-378	284	36	of	of	ADP
ftr-378	284	37	mind	mind	NOUN
ftr-378	284	38	for	for	ADP
ftr-378	284	39	legislation	legislation	NOUN
ftr-378	284	40	”	"	PUNCT
ftr-378	284	41	)	)	PUNCT
ftr-378	284	42	.	.	PUNCT
ftr-378	285	1	for	for	ADP
ftr-378	285	2	further	further	ADJ
ftr-378	285	3	discussion	discussion	NOUN
ftr-378	285	4	of	of	ADP
ftr-378	285	5	this	this	DET
ftr-378	285	6	issue	issue	NOUN
ftr-378	285	7	,	,	PUNCT
ftr-378	285	8	see	see	VERB
ftr-378	285	9	infra	infra	NOUN
ftr-378	285	10	note	note	VERB
ftr-378	285	11	61	61	NUM
ftr-378	285	12	and	and	CCONJ
ftr-378	285	13	accompanying	accompany	VERB
ftr-378	285	14	text	text	NOUN
ftr-378	285	15	.	.	PUNCT
ftr-378	286	1	2010	2010	NUM
ftr-378	286	2	]	]	PUNCT
ftr-378	286	3	ghosts	ghost	NOUN
ftr-378	286	4	of	of	ADP
ftr-378	286	5	1932	1932	NUM
ftr-378	286	6	887	887	NUM
ftr-378	286	7	carefully	carefully	ADV
ftr-378	286	8	considering	consider	VERB
ftr-378	286	9	key	key	ADJ
ftr-378	286	10	details	detail	NOUN
ftr-378	286	11	of	of	ADP
ftr-378	286	12	the	the	DET
ftr-378	286	13	income	income	NOUN
ftr-378	286	14	and	and	CCONJ
ftr-378	286	15	estate	estate	NOUN
ftr-378	286	16	tax	tax	NOUN
ftr-378	286	17	legislation	legislation	NOUN
ftr-378	286	18	they	they	PRON
ftr-378	286	19	ultimately	ultimately	ADV
ftr-378	286	20	enacted	enact	VERB
ftr-378	286	21	.	.	PUNCT
ftr-378	287	1	congress	congress	PROPN
ftr-378	287	2	had	have	AUX
ftr-378	287	3	responded	respond	VERB
ftr-378	287	4	aggressively	aggressively	ADV
ftr-378	287	5	to	to	ADP
ftr-378	287	6	the	the	DET
ftr-378	287	7	economic	economic	ADJ
ftr-378	287	8	challenges	challenge	NOUN
ftr-378	287	9	presented	present	VERB
ftr-378	287	10	by	by	ADP
ftr-378	287	11	world	world	PROPN
ftr-378	287	12	war	war	PROPN
ftr-378	287	13	i.	i.	PROPN
ftr-378	287	14	although	although	SCONJ
ftr-378	287	15	prosperity	prosperity	NOUN
ftr-378	287	16	had	have	AUX
ftr-378	287	17	followed	follow	VERB
ftr-378	287	18	the	the	DET
ftr-378	287	19	war	war	NOUN
ftr-378	287	20	,	,	PUNCT
ftr-378	287	21	the	the	DET
ftr-378	287	22	tide	tide	NOUN
ftr-378	287	23	of	of	ADP
ftr-378	287	24	fortune	fortune	NOUN
ftr-378	287	25	had	have	AUX
ftr-378	287	26	quickly	quickly	ADV
ftr-378	287	27	turned	turn	VERB
ftr-378	287	28	again	again	ADV
ftr-378	287	29	as	as	SCONJ
ftr-378	287	30	the	the	DET
ftr-378	287	31	nation	nation	NOUN
ftr-378	287	32	entered	enter	VERB
ftr-378	287	33	the	the	DET
ftr-378	287	34	great	great	ADJ
ftr-378	287	35	depression	depression	NOUN
ftr-378	287	36	.	.	PUNCT
ftr-378	288	1	by	by	ADP
ftr-378	288	2	1932	1932	NUM
ftr-378	288	3	,	,	PUNCT
ftr-378	288	4	significant	significant	ADJ
ftr-378	288	5	budgetary	budgetary	ADJ
ftr-378	288	6	surpluses	surplus	NOUN
ftr-378	288	7	had	have	AUX
ftr-378	288	8	morphed	morph	VERB
ftr-378	288	9	into	into	ADP
ftr-378	288	10	major	major	ADJ
ftr-378	288	11	shortfalls	shortfall	NOUN
ftr-378	288	12	,	,	PUNCT
ftr-378	288	13	and	and	CCONJ
ftr-378	288	14	the	the	DET
ftr-378	288	15	united	united	PROPN
ftr-378	288	16	states	states	PROPN
ftr-378	288	17	confronted	confront	VERB
ftr-378	288	18	the	the	DET
ftr-378	288	19	largest	large	ADJ
ftr-378	288	20	budget	budget	NOUN
ftr-378	288	21	deficit	deficit	NOUN
ftr-378	288	22	of	of	ADP
ftr-378	288	23	any	any	DET
ftr-378	288	24	country	country	NOUN
ftr-378	288	25	on	on	ADP
ftr-378	288	26	earth	earth	NOUN
ftr-378	288	27	.	.	PUNCT
ftr-378	289	1	57	57	NUM
ftr-378	289	2	the	the	DET
ftr-378	289	3	prevailing	prevail	VERB
ftr-378	289	4	sentiment	sentiment	NOUN
ftr-378	289	5	in	in	ADP
ftr-378	289	6	congress	congress	PROPN
ftr-378	289	7	was	be	AUX
ftr-378	289	8	that	that	SCONJ
ftr-378	289	9	the	the	DET
ftr-378	289	10	resulting	result	VERB
ftr-378	289	11	economic	economic	ADJ
ftr-378	289	12	challenges	challenge	NOUN
ftr-378	289	13	were	be	AUX
ftr-378	289	14	as	as	ADV
ftr-378	289	15	great	great	ADJ
ftr-378	289	16	as	as	ADP
ftr-378	289	17	the	the	DET
ftr-378	289	18	military	military	ADJ
ftr-378	289	19	ones	one	NOUN
ftr-378	289	20	faced	face	VERB
ftr-378	289	21	during	during	ADP
ftr-378	289	22	the	the	DET
ftr-378	289	23	(	(	PUNCT
ftr-378	289	24	first	first	ADJ
ftr-378	289	25	)	)	PUNCT
ftr-378	289	26	world	world	NOUN
ftr-378	289	27	war	war	NOUN
ftr-378	289	28	.	.	PUNCT
ftr-378	290	1	stoking	stoke	VERB
ftr-378	290	2	the	the	DET
ftr-378	290	3	passions	passion	NOUN
ftr-378	290	4	of	of	ADP
ftr-378	290	5	an	an	DET
ftr-378	290	6	election	election	NOUN
ftr-378	290	7	year	year	NOUN
ftr-378	290	8	,	,	PUNCT
ftr-378	290	9	congress	congress	PROPN
ftr-378	290	10	presented	present	VERB
ftr-378	290	11	itself	itself	PRON
ftr-378	290	12	to	to	PART
ftr-378	290	13	be	be	AUX
ftr-378	290	14	once	once	ADV
ftr-378	290	15	again	again	ADV
ftr-378	290	16	leading	lead	VERB
ftr-378	290	17	a	a	DET
ftr-378	290	18	nation	nation	NOUN
ftr-378	290	19	at	at	ADP
ftr-378	290	20	war	war	NOUN
ftr-378	290	21	,	,	PUNCT
ftr-378	290	22	this	this	DET
ftr-378	290	23	time	time	NOUN
ftr-378	290	24	waging	wage	VERB
ftr-378	290	25	“	"	PUNCT
ftr-378	290	26	a	a	DET
ftr-378	290	27	war	war	NOUN
ftr-378	290	28	against	against	ADP
ftr-378	290	29	ruin	ruin	NOUN
ftr-378	290	30	,	,	PUNCT
ftr-378	290	31	starvation	starvation	NOUN
ftr-378	290	32	and	and	CCONJ
ftr-378	290	33	despair	despair	NOUN
ftr-378	290	34	”	"	PUNCT
ftr-378	290	35	rather	rather	ADV
ftr-378	290	36	than	than	ADP
ftr-378	290	37	confronting	confront	VERB
ftr-378	290	38	a	a	DET
ftr-378	290	39	military	military	ADJ
ftr-378	290	40	foe	foe	NOUN
ftr-378	290	41	.	.	PUNCT
ftr-378	291	1	58	58	NUM
ftr-378	291	2	amid	amid	ADP
ftr-378	291	3	this	this	DET
ftr-378	291	4	backdrop	backdrop	NOUN
ftr-378	291	5	,	,	PUNCT
ftr-378	291	6	the	the	DET
ftr-378	291	7	administration	administration	NOUN
ftr-378	291	8	pressured	pressure	VERB
ftr-378	291	9	congress	congress	PROPN
ftr-378	291	10	to	to	PART
ftr-378	291	11	act	act	VERB
ftr-378	291	12	with	with	ADP
ftr-378	291	13	haste	haste	NOUN
ftr-378	291	14	.	.	PUNCT
ftr-378	292	1	this	this	DET
ftr-378	292	2	sense	sense	NOUN
ftr-378	292	3	of	of	ADP
ftr-378	292	4	urgency	urgency	NOUN
ftr-378	292	5	was	be	AUX
ftr-378	292	6	reflected	reflect	VERB
ftr-378	292	7	in	in	ADP
ftr-378	292	8	treasury	treasury	PROPN
ftr-378	292	9	secretary	secretary	NOUN
ftr-378	292	10	mills	mill	NOUN
ftr-378	292	11	’s	’s	PART
ftr-378	292	12	growing	grow	VERB
ftr-378	292	13	frustration	frustration	NOUN
ftr-378	292	14	with	with	ADP
ftr-378	292	15	congress	congress	PROPN
ftr-378	292	16	for	for	ADP
ftr-378	292	17	failing	fail	VERB
ftr-378	292	18	to	to	PART
ftr-378	292	19	enact	enact	VERB
ftr-378	292	20	tax	tax	NOUN
ftr-378	292	21	legislation	legislation	NOUN
ftr-378	292	22	more	more	ADV
ftr-378	292	23	rapidly	rapidly	ADV
ftr-378	292	24	.	.	PUNCT
ftr-378	293	1	mills	mill	NOUN
ftr-378	293	2	lambasted	lambaste	VERB
ftr-378	293	3	congress	congress	PROPN
ftr-378	293	4	for	for	ADP
ftr-378	293	5	the	the	DET
ftr-378	293	6	slow	slow	ADJ
ftr-378	293	7	pace	pace	NOUN
ftr-378	293	8	of	of	ADP
ftr-378	293	9	legislation	legislation	NOUN
ftr-378	293	10	,	,	PUNCT
ftr-378	293	11	arguing	argue	VERB
ftr-378	293	12	that	that	SCONJ
ftr-378	293	13	in	in	ADP
ftr-378	293	14	a	a	DET
ftr-378	293	15	time	time	NOUN
ftr-378	293	16	of	of	ADP
ftr-378	293	17	war	war	NOUN
ftr-378	293	18	congress	congress	PROPN
ftr-378	293	19	“	"	PUNCT
ftr-378	293	20	would	would	AUX
ftr-378	293	21	pass	pass	VERB
ftr-378	293	22	an	an	DET
ftr-378	293	23	emergency	emergency	NOUN
ftr-378	293	24	revenue	revenue	NOUN
ftr-378	293	25	bill	bill	NOUN
ftr-378	293	26	in	in	ADP
ftr-378	293	27	less	less	ADJ
ftr-378	293	28	than	than	ADP
ftr-378	293	29	a	a	PRON
ftr-378	293	30	week	week	NOUN
ftr-378	293	31	;	;	PUNCT
ftr-378	293	32	and	and	CCONJ
ftr-378	293	33	this	this	DET
ftr-378	293	34	emergency	emergency	NOUN
ftr-378	293	35	is	be	AUX
ftr-378	293	36	greater	great	ADJ
ftr-378	293	37	than	than	ADP
ftr-378	293	38	war	war	NOUN
ftr-378	293	39	.	.	PUNCT
ftr-378	293	40	”	"	PUNCT
ftr-378	294	1	59	59	NUM
ftr-378	294	2	president	president	PROPN
ftr-378	294	3	hoover	hoover	PROPN
ftr-378	294	4	shared	share	VERB
ftr-378	294	5	mills	mill	NOUN
ftr-378	294	6	’s	’s	PART
ftr-378	294	7	frustration	frustration	NOUN
ftr-378	294	8	and	and	CCONJ
ftr-378	294	9	repeatedly	repeatedly	ADV
ftr-378	294	10	accused	accuse	VERB
ftr-378	294	11	congressional	congressional	ADJ
ftr-378	294	12	leaders	leader	NOUN
ftr-378	294	13	of	of	ADP
ftr-378	294	14	dragging	drag	VERB
ftr-378	294	15	out	out	ADP
ftr-378	294	16	the	the	DET
ftr-378	294	17	tax	tax	NOUN
ftr-378	294	18	debate	debate	NOUN
ftr-378	294	19	for	for	ADP
ftr-378	294	20	political	political	ADJ
ftr-378	294	21	ends	end	NOUN
ftr-378	294	22	.	.	PUNCT
ftr-378	295	1	60	60	NUM
ftr-378	296	1	resisting	resist	VERB
ftr-378	296	2	the	the	DET
ftr-378	296	3	administration	administration	NOUN
ftr-378	296	4	’s	’s	PART
ftr-378	296	5	repeated	repeat	VERB
ftr-378	296	6	calls	call	NOUN
ftr-378	296	7	for	for	ADP
ftr-378	296	8	more	more	ADV
ftr-378	296	9	urgent	urgent	ADJ
ftr-378	296	10	legislation	legislation	NOUN
ftr-378	296	11	,	,	PUNCT
ftr-378	296	12	congress	congress	PROPN
ftr-378	296	13	did	do	AUX
ftr-378	296	14	hold	hold	VERB
ftr-378	296	15	hearings	hearing	NOUN
ftr-378	296	16	and	and	CCONJ
ftr-378	296	17	extensively	extensively	ADV
ftr-378	296	18	debated	debate	VERB
ftr-378	296	19	major	major	ADJ
ftr-378	296	20	elements	element	NOUN
ftr-378	296	21	of	of	ADP
ftr-378	296	22	the	the	DET
ftr-378	296	23	tax	tax	NOUN
ftr-378	296	24	act	act	NOUN
ftr-378	296	25	.	.	PUNCT
ftr-378	297	1	however	however	ADV
ftr-378	297	2	,	,	PUNCT
ftr-378	297	3	much	much	ADJ
ftr-378	297	4	of	of	ADP
ftr-378	297	5	that	that	DET
ftr-378	297	6	debate	debate	NOUN
ftr-378	297	7	concerned	concern	VERB
ftr-378	297	8	the	the	DET
ftr-378	297	9	merits	merit	NOUN
ftr-378	297	10	57	57	NUM
ftr-378	297	11	.	.	PUNCT
ftr-378	298	1	75th	75th	ADJ
ftr-378	298	2	cong	cong	NOUN
ftr-378	298	3	.	.	PUNCT
ftr-378	299	1	rec	rec	PROPN
ftr-378	299	2	.	.	PROPN
ftr-378	299	3	5892	5892	NUM
ftr-378	299	4	(	(	PUNCT
ftr-378	299	5	1932	1932	NUM
ftr-378	299	6	)	)	PUNCT
ftr-378	299	7	(	(	PUNCT
ftr-378	299	8	statement	statement	NOUN
ftr-378	299	9	of	of	ADP
ftr-378	299	10	rep	rep	PROPN
ftr-378	299	11	.	.	PROPN
ftr-378	299	12	watson	watson	PROPN
ftr-378	299	13	)	)	PUNCT
ftr-378	299	14	.	.	PUNCT
ftr-378	300	1	58	58	NUM
ftr-378	300	2	.	.	PUNCT
ftr-378	301	1	75th	75th	ADJ
ftr-378	301	2	cong	cong	NOUN
ftr-378	301	3	.	.	PUNCT
ftr-378	302	1	rec	rec	PROPN
ftr-378	302	2	.	.	PROPN
ftr-378	302	3	5900	5900	NUM
ftr-378	302	4	(	(	PUNCT
ftr-378	302	5	1932	1932	NUM
ftr-378	302	6	)	)	PUNCT
ftr-378	302	7	(	(	PUNCT
ftr-378	302	8	statement	statement	NOUN
ftr-378	302	9	of	of	ADP
ftr-378	302	10	rep	rep	PROPN
ftr-378	302	11	.	.	PROPN
ftr-378	302	12	huddleston	huddleston	PROPN
ftr-378	302	13	)	)	PUNCT
ftr-378	302	14	.	.	PUNCT
ftr-378	303	1	see	see	VERB
ftr-378	303	2	also	also	ADV
ftr-378	303	3	75th	75th	ADJ
ftr-378	303	4	cong	cong	NOUN
ftr-378	303	5	.	.	PUNCT
ftr-378	304	1	rec	rec	PROPN
ftr-378	304	2	.	.	PROPN
ftr-378	305	1	5905	5905	NUM
ftr-378	305	2	(	(	PUNCT
ftr-378	305	3	1932	1932	NUM
ftr-378	305	4	)	)	PUNCT
ftr-378	305	5	(	(	PUNCT
ftr-378	305	6	statement	statement	NOUN
ftr-378	305	7	of	of	ADP
ftr-378	305	8	rep	rep	PROPN
ftr-378	305	9	.	.	PROPN
ftr-378	305	10	swing	swing	NOUN
ftr-378	305	11	)	)	PUNCT
ftr-378	305	12	(	(	PUNCT
ftr-378	305	13	“	"	PUNCT
ftr-378	305	14	[	[	X
ftr-378	305	15	w]e	w]e	NOUN
ftr-378	305	16	are	be	AUX
ftr-378	305	17	to	to	ADP
ftr-378	305	18	-	-	PUNCT
ftr-378	305	19	day	day	NOUN
ftr-378	305	20	confronted	confront	VERB
ftr-378	305	21	with	with	ADP
ftr-378	305	22	a	a	DET
ftr-378	305	23	crisis	crisis	NOUN
ftr-378	305	24	equal	equal	ADJ
ftr-378	305	25	to	to	ADP
ftr-378	305	26	that	that	PRON
ftr-378	305	27	of	of	ADP
ftr-378	305	28	the	the	DET
ftr-378	305	29	world	world	NOUN
ftr-378	305	30	war	war	NOUN
ftr-378	305	31	;	;	PUNCT
ftr-378	305	32	a	a	DET
ftr-378	305	33	crisis	crisis	NOUN
ftr-378	305	34	that	that	PRON
ftr-378	305	35	has	have	AUX
ftr-378	305	36	caused	cause	VERB
ftr-378	305	37	the	the	DET
ftr-378	305	38	american	american	ADJ
ftr-378	305	39	people	people	NOUN
ftr-378	305	40	more	more	ADV
ftr-378	305	41	suffering	suffering	NOUN
ftr-378	305	42	,	,	PUNCT
ftr-378	305	43	more	more	ADJ
ftr-378	305	44	in	in	ADP
ftr-378	305	45	loss	loss	NOUN
ftr-378	305	46	of	of	ADP
ftr-378	305	47	property	property	NOUN
ftr-378	305	48	than	than	ADP
ftr-378	305	49	the	the	DET
ftr-378	305	50	world	world	NOUN
ftr-378	305	51	war	war	NOUN
ftr-378	305	52	.	.	PUNCT
ftr-378	305	53	”	"	PUNCT
ftr-378	305	54	)	)	PUNCT
ftr-378	305	55	;	;	PUNCT
ftr-378	305	56	75th	75th	ADJ
ftr-378	305	57	cong	cong	NOUN
ftr-378	305	58	.	.	PUNCT
ftr-378	306	1	rec	rec	PROPN
ftr-378	306	2	.	.	PROPN
ftr-378	306	3	5841	5841	NUM
ftr-378	306	4	(	(	PUNCT
ftr-378	306	5	1932	1932	NUM
ftr-378	306	6	)	)	PUNCT
ftr-378	306	7	(	(	PUNCT
ftr-378	306	8	statement	statement	NOUN
ftr-378	306	9	of	of	ADP
ftr-378	306	10	rep	rep	PROPN
ftr-378	306	11	.	.	PROPN
ftr-378	306	12	selvig	selvig	PROPN
ftr-378	306	13	)	)	PUNCT
ftr-378	306	14	(	(	PUNCT
ftr-378	306	15	“	"	PUNCT
ftr-378	306	16	the	the	DET
ftr-378	306	17	present	present	ADJ
ftr-378	306	18	emergency	emergency	NOUN
ftr-378	306	19	equals	equal	VERB
ftr-378	306	20	in	in	ADP
ftr-378	306	21	intensity	intensity	NOUN
ftr-378	306	22	that	that	PRON
ftr-378	306	23	of	of	ADP
ftr-378	306	24	our	our	PRON
ftr-378	306	25	war	war	NOUN
ftr-378	306	26	-	-	PUNCT
ftr-378	306	27	time	time	NOUN
ftr-378	306	28	period	period	NOUN
ftr-378	306	29	.	.	PUNCT
ftr-378	306	30	.	.	PUNCT
ftr-378	306	31	.	.	PUNCT
ftr-378	306	32	.	.	PUNCT
ftr-378	306	33	”	"	PUNCT
ftr-378	306	34	)	)	PUNCT
ftr-378	306	35	.	.	PUNCT
ftr-378	307	1	president	president	PROPN
ftr-378	307	2	hoover	hoover	PROPN
ftr-378	307	3	employed	employ	VERB
ftr-378	307	4	similar	similar	ADJ
ftr-378	307	5	rhetoric	rhetoric	NOUN
ftr-378	307	6	.	.	PUNCT
ftr-378	308	1	herbert	herbert	PROPN
ftr-378	308	2	hoover	hoover	PROPN
ftr-378	308	3	,	,	PUNCT
ftr-378	308	4	special	special	ADJ
ftr-378	308	5	message	message	NOUN
ftr-378	308	6	to	to	ADP
ftr-378	308	7	congress	congress	PROPN
ftr-378	308	8	on	on	ADP
ftr-378	308	9	the	the	DET
ftr-378	308	10	economic	economic	ADJ
ftr-378	308	11	recovery	recovery	NOUN
ftr-378	308	12	program	program	NOUN
ftr-378	308	13	(	(	PUNCT
ftr-378	308	14	jan	jan	PROPN
ftr-378	308	15	.	.	PROPN
ftr-378	308	16	4	4	NUM
ftr-378	308	17	,	,	PUNCT
ftr-378	308	18	1932	1932	NUM
ftr-378	308	19	)	)	PUNCT
ftr-378	308	20	,	,	PUNCT
ftr-378	308	21	available	available	ADJ
ftr-378	308	22	at	at	ADP
ftr-378	308	23	http://www.presidency.ucsb.edu/ws/index.php	http://www.presidency.ucsb.edu/ws/index.php	PROPN
ftr-378	308	24	?	?	PUNCT
ftr-378	309	1	pid=23021	pid=23021	NOUN
ftr-378	309	2	(	(	PUNCT
ftr-378	309	3	“	"	PUNCT
ftr-378	309	4	combating	combat	VERB
ftr-378	309	5	a	a	DET
ftr-378	309	6	depression	depression	NOUN
ftr-378	309	7	is	be	AUX
ftr-378	309	8	indeed	indeed	ADV
ftr-378	309	9	like	like	ADP
ftr-378	309	10	a	a	DET
ftr-378	309	11	great	great	ADJ
ftr-378	309	12	war	war	NOUN
ftr-378	309	13	.	.	PUNCT
ftr-378	309	14	.	.	PUNCT
ftr-378	309	15	.	.	PUNCT
ftr-378	309	16	.	.	PUNCT
ftr-378	309	17	”	"	PUNCT
ftr-378	309	18	)	)	PUNCT
ftr-378	309	19	.	.	PUNCT
ftr-378	310	1	59	59	NUM
ftr-378	310	2	.	.	PUNCT
ftr-378	310	3	1932	1932	NUM
ftr-378	310	4	senate	senate	PROPN
ftr-378	310	5	hearings	hearing	NOUN
ftr-378	310	6	,	,	PUNCT
ftr-378	310	7	supra	supra	PROPN
ftr-378	310	8	note	note	NOUN
ftr-378	310	9	4	4	NUM
ftr-378	310	10	,	,	PUNCT
ftr-378	310	11	supplement	supplement	VERB
ftr-378	310	12	no	no	INTJ
ftr-378	310	13	.	.	NOUN
ftr-378	310	14	4	4	NUM
ftr-378	310	15	at	at	ADP
ftr-378	310	16	5	5	NUM
ftr-378	310	17	.	.	PUNCT
ftr-378	311	1	(	(	PUNCT
ftr-378	311	2	statement	statement	NOUN
ftr-378	311	3	of	of	ADP
ftr-378	311	4	ogden	ogden	PROPN
ftr-378	311	5	l.	l.	PROPN
ftr-378	311	6	mills	mills	PROPN
ftr-378	311	7	,	,	PUNCT
ftr-378	311	8	sec’y	sec’y	NUM
ftr-378	311	9	of	of	ADP
ftr-378	311	10	the	the	DET
ftr-378	311	11	treasury	treasury	NOUN
ftr-378	311	12	of	of	ADP
ftr-378	311	13	the	the	DET
ftr-378	311	14	united	united	PROPN
ftr-378	311	15	states	states	PROPN
ftr-378	311	16	)	)	PUNCT
ftr-378	311	17	.	.	PUNCT
ftr-378	312	1	60	60	NUM
ftr-378	312	2	.	.	PUNCT
ftr-378	313	1	in	in	ADP
ftr-378	313	2	his	his	PRON
ftr-378	313	3	memoirs	memoir	NOUN
ftr-378	313	4	,	,	PUNCT
ftr-378	313	5	hoover	hoover	PROPN
ftr-378	313	6	dismissed	dismiss	VERB
ftr-378	313	7	the	the	DET
ftr-378	313	8	congressional	congressional	ADJ
ftr-378	313	9	debates	debate	NOUN
ftr-378	313	10	as	as	ADP
ftr-378	313	11	largely	largely	ADV
ftr-378	313	12	political	political	ADJ
ftr-378	313	13	posturing	posturing	NOUN
ftr-378	313	14	,	,	PUNCT
ftr-378	313	15	designed	design	VERB
ftr-378	313	16	to	to	PART
ftr-378	313	17	defer	defer	VERB
ftr-378	313	18	an	an	DET
ftr-378	313	19	economic	economic	ADJ
ftr-378	313	20	recovery	recovery	NOUN
ftr-378	313	21	until	until	ADP
ftr-378	313	22	after	after	ADP
ftr-378	313	23	the	the	DET
ftr-378	313	24	1932	1932	NUM
ftr-378	313	25	elections	election	NOUN
ftr-378	313	26	.	.	PUNCT
ftr-378	314	1	hoover	hoover	PROPN
ftr-378	314	2	,	,	PUNCT
ftr-378	314	3	supra	supra	PROPN
ftr-378	314	4	note	note	NOUN
ftr-378	314	5	9	9	NUM
ftr-378	314	6	,	,	PUNCT
ftr-378	314	7	at	at	ADP
ftr-378	314	8	138	138	NUM
ftr-378	314	9	-	-	SYM
ftr-378	314	10	41	41	NUM
ftr-378	314	11	,	,	PUNCT
ftr-378	314	12	159	159	NUM
ftr-378	314	13	-	-	SYM
ftr-378	314	14	60	60	NUM
ftr-378	314	15	.	.	PUNCT
ftr-378	315	1	hoover	hoover	PROPN
ftr-378	315	2	repeatedly	repeatedly	ADV
ftr-378	315	3	expressed	express	VERB
ftr-378	315	4	these	these	DET
ftr-378	315	5	concerns	concern	NOUN
ftr-378	315	6	to	to	ADP
ftr-378	315	7	congress	congress	PROPN
ftr-378	315	8	,	,	PUNCT
ftr-378	315	9	ultimately	ultimately	ADV
ftr-378	315	10	telling	tell	VERB
ftr-378	315	11	the	the	DET
ftr-378	315	12	senate	senate	PROPN
ftr-378	315	13	that	that	SCONJ
ftr-378	315	14	their	their	PRON
ftr-378	315	15	actions	action	NOUN
ftr-378	315	16	would	would	AUX
ftr-378	315	17	determine	determine	VERB
ftr-378	315	18	“	"	PUNCT
ftr-378	315	19	whether	whether	SCONJ
ftr-378	315	20	democracy	democracy	NOUN
ftr-378	315	21	has	have	VERB
ftr-378	315	22	the	the	DET
ftr-378	315	23	capacity	capacity	NOUN
ftr-378	315	24	to	to	PART
ftr-378	315	25	act	act	VERB
ftr-378	315	26	speedily	speedily	ADV
ftr-378	315	27	enough	enough	ADV
ftr-378	315	28	to	to	PART
ftr-378	315	29	save	save	VERB
ftr-378	315	30	itself	itself	PRON
ftr-378	315	31	in	in	ADP
ftr-378	315	32	an	an	DET
ftr-378	315	33	emergency	emergency	NOUN
ftr-378	315	34	.	.	PUNCT
ftr-378	315	35	”	"	PUNCT
ftr-378	316	1	paul	paul	PROPN
ftr-378	316	2	,	,	PUNCT
ftr-378	316	3	supra	supra	PROPN
ftr-378	316	4	note	note	PROPN
ftr-378	316	5	11	11	NUM
ftr-378	316	6	,	,	PUNCT
ftr-378	316	7	at	at	ADP
ftr-378	316	8	159	159	NUM
ftr-378	316	9	,	,	PUNCT
ftr-378	316	10	161	161	NUM
ftr-378	316	11	.	.	PUNCT
ftr-378	317	1	the	the	DET
ftr-378	317	2	senate	senate	PROPN
ftr-378	317	3	passed	pass	VERB
ftr-378	317	4	the	the	DET
ftr-378	317	5	revenue	revenue	NOUN
ftr-378	317	6	act	act	NOUN
ftr-378	317	7	of	of	ADP
ftr-378	317	8	1932	1932	NUM
ftr-378	317	9	that	that	DET
ftr-378	317	10	same	same	ADJ
ftr-378	317	11	day	day	NOUN
ftr-378	317	12	.	.	PUNCT
ftr-378	318	1	i	i	PRON
ftr-378	318	2	d.	d.	PROPN
ftr-378	318	3	888	888	NUM
ftr-378	318	4	florida	florida	PROPN
ftr-378	318	5	tax	tax	PROPN
ftr-378	318	6	review	review	NOUN
ftr-378	318	7	[	[	X
ftr-378	318	8	vol.9:10	vol.9:10	NOUN
ftr-378	318	9	of	of	ADP
ftr-378	318	10	two	two	NUM
ftr-378	318	11	conflicting	conflicting	ADJ
ftr-378	318	12	approaches	approach	NOUN
ftr-378	318	13	to	to	ADP
ftr-378	318	14	tax	tax	NOUN
ftr-378	318	15	policy	policy	NOUN
ftr-378	318	16	:	:	PUNCT
ftr-378	318	17	institution	institution	NOUN
ftr-378	318	18	of	of	ADP
ftr-378	318	19	a	a	DET
ftr-378	318	20	national	national	ADJ
ftr-378	318	21	sales	sale	NOUN
ftr-378	318	22	tax	tax	NOUN
ftr-378	318	23	versus	versus	ADP
ftr-378	318	24	expansion	expansion	NOUN
ftr-378	318	25	of	of	ADP
ftr-378	318	26	the	the	DET
ftr-378	318	27	existing	exist	VERB
ftr-378	318	28	progressive	progressive	ADJ
ftr-378	318	29	income	income	NOUN
ftr-378	318	30	and	and	CCONJ
ftr-378	318	31	estate	estate	NOUN
ftr-378	318	32	tax	tax	NOUN
ftr-378	318	33	regime	regime	NOUN
ftr-378	318	34	.	.	PUNCT
ftr-378	319	1	many	many	ADJ
ftr-378	319	2	key	key	ADJ
ftr-378	319	3	congressional	congressional	ADJ
ftr-378	319	4	leaders	leader	NOUN
ftr-378	319	5	focused	focus	VERB
ftr-378	319	6	their	their	PRON
ftr-378	319	7	time	time	NOUN
ftr-378	319	8	and	and	CCONJ
ftr-378	319	9	energies	energy	NOUN
ftr-378	319	10	on	on	ADP
ftr-378	319	11	this	this	DET
ftr-378	319	12	overarching	overarching	ADJ
ftr-378	319	13	policy	policy	NOUN
ftr-378	319	14	debate	debate	NOUN
ftr-378	319	15	,	,	PUNCT
ftr-378	319	16	joining	join	VERB
ftr-378	319	17	in	in	ADP
ftr-378	319	18	“	"	PUNCT
ftr-378	319	19	an	an	DET
ftr-378	319	20	avalanche	avalanche	NOUN
ftr-378	319	21	of	of	ADP
ftr-378	319	22	wild	wild	ADJ
ftr-378	319	23	gestures	gesture	NOUN
ftr-378	319	24	and	and	CCONJ
ftr-378	319	25	screaming	scream	VERB
ftr-378	319	26	hysterical	hysterical	ADJ
ftr-378	319	27	speeches	speech	NOUN
ftr-378	319	28	”	"	PUNCT
ftr-378	319	29	61	61	NUM
ftr-378	319	30	rather	rather	ADV
ftr-378	319	31	than	than	ADP
ftr-378	319	32	deliberating	deliberate	VERB
ftr-378	319	33	the	the	DET
ftr-378	319	34	more	more	ADV
ftr-378	319	35	mundane	mundane	ADJ
ftr-378	319	36	nuts	nut	NOUN
ftr-378	319	37	and	and	CCONJ
ftr-378	319	38	bolts	bolt	NOUN
ftr-378	319	39	of	of	ADP
ftr-378	319	40	the	the	DET
ftr-378	319	41	proposed	propose	VERB
ftr-378	319	42	income	income	NOUN
ftr-378	319	43	and	and	CCONJ
ftr-378	319	44	estate	estate	NOUN
ftr-378	319	45	tax	tax	NOUN
ftr-378	319	46	legislation	legislation	NOUN
ftr-378	319	47	.	.	PUNCT
ftr-378	320	1	in	in	ADP
ftr-378	320	2	the	the	DET
ftr-378	320	3	end	end	NOUN
ftr-378	320	4	,	,	PUNCT
ftr-378	320	5	the	the	DET
ftr-378	320	6	deteriorating	deteriorate	VERB
ftr-378	320	7	economic	economic	ADJ
ftr-378	320	8	climate	climate	NOUN
ftr-378	320	9	and	and	CCONJ
ftr-378	320	10	the	the	DET
ftr-378	320	11	timeconsuming	timeconsuming	ADJ
ftr-378	320	12	and	and	CCONJ
ftr-378	320	13	divisive	divisive	ADJ
ftr-378	320	14	sales	sale	NOUN
ftr-378	320	15	tax	tax	NOUN
ftr-378	320	16	debate	debate	NOUN
ftr-378	320	17	minimized	minimize	VERB
ftr-378	320	18	the	the	DET
ftr-378	320	19	potential	potential	NOUN
ftr-378	320	20	for	for	ADP
ftr-378	320	21	detailed	detailed	ADJ
ftr-378	320	22	deliberation	deliberation	NOUN
ftr-378	320	23	of	of	ADP
ftr-378	320	24	key	key	ADJ
ftr-378	320	25	provisions	provision	NOUN
ftr-378	320	26	of	of	ADP
ftr-378	320	27	the	the	DET
ftr-378	320	28	revenue	revenue	NOUN
ftr-378	320	29	act	act	NOUN
ftr-378	320	30	of	of	ADP
ftr-378	320	31	1932	1932	NUM
ftr-378	320	32	.	.	PUNCT
ftr-378	321	1	62	62	NUM
ftr-378	321	2	as	as	SCONJ
ftr-378	321	3	one	one	NUM
ftr-378	321	4	observer	observer	NOUN
ftr-378	321	5	concluded	conclude	VERB
ftr-378	321	6	:	:	PUNCT
ftr-378	321	7	“	"	PUNCT
ftr-378	321	8	the	the	DET
ftr-378	321	9	law	law	NOUN
ftr-378	321	10	as	as	SCONJ
ftr-378	321	11	passed	pass	VERB
ftr-378	321	12	was	be	AUX
ftr-378	321	13	the	the	DET
ftr-378	321	14	work	work	NOUN
ftr-378	321	15	of	of	ADP
ftr-378	321	16	the	the	DET
ftr-378	321	17	committees	committee	NOUN
ftr-378	321	18	and	and	CCONJ
ftr-378	321	19	their	their	PRON
ftr-378	321	20	draftsmen	draftsman	NOUN
ftr-378	321	21	,	,	PUNCT
ftr-378	321	22	not	not	PART
ftr-378	321	23	the	the	DET
ftr-378	321	24	work	work	NOUN
ftr-378	321	25	of	of	ADP
ftr-378	321	26	the	the	DET
ftr-378	321	27	whole	whole	NOUN
ftr-378	321	28	of	of	ADP
ftr-378	321	29	congress	congress	PROPN
ftr-378	321	30	.	.	PUNCT
ftr-378	322	1	there	there	PRON
ftr-378	322	2	is	be	VERB
ftr-378	322	3	no	no	DET
ftr-378	322	4	evidence	evidence	NOUN
ftr-378	322	5	that	that	SCONJ
ftr-378	322	6	even	even	ADV
ftr-378	322	7	important	important	ADJ
ftr-378	322	8	details	detail	NOUN
ftr-378	322	9	of	of	ADP
ftr-378	322	10	the	the	DET
ftr-378	322	11	bill	bill	NOUN
ftr-378	322	12	received	receive	VERB
ftr-378	322	13	the	the	DET
ftr-378	322	14	studied	study	VERB
ftr-378	322	15	attention	attention	NOUN
ftr-378	322	16	of	of	ADP
ftr-378	322	17	congress	congress	PROPN
ftr-378	322	18	.	.	PUNCT
ftr-378	322	19	”	"	PUNCT
ftr-378	323	1	63	63	NUM
ftr-378	323	2	61	61	NUM
ftr-378	323	3	.	.	PUNCT
ftr-378	324	1	75th	75th	ADJ
ftr-378	324	2	cong	cong	NOUN
ftr-378	324	3	.	.	PUNCT
ftr-378	325	1	rec	rec	PROPN
ftr-378	325	2	.	.	PROPN
ftr-378	325	3	6367	6367	NUM
ftr-378	325	4	(	(	PUNCT
ftr-378	325	5	1932	1932	NUM
ftr-378	325	6	)	)	PUNCT
ftr-378	325	7	(	(	PUNCT
ftr-378	325	8	statement	statement	NOUN
ftr-378	325	9	of	of	ADP
ftr-378	325	10	rep	rep	PROPN
ftr-378	325	11	.	.	PROPN
ftr-378	325	12	cross	cross	PROPN
ftr-378	325	13	)	)	PUNCT
ftr-378	325	14	.	.	PUNCT
ftr-378	326	1	congressman	congressman	PROPN
ftr-378	326	2	cross	cross	PROPN
ftr-378	326	3	urged	urge	VERB
ftr-378	326	4	his	his	PRON
ftr-378	326	5	colleagues	colleague	NOUN
ftr-378	326	6	“	"	PUNCT
ftr-378	326	7	to	to	PART
ftr-378	326	8	calm	calm	VERB
ftr-378	326	9	themselves	themselves	PRON
ftr-378	326	10	,	,	PUNCT
ftr-378	326	11	wipe	wipe	VERB
ftr-378	326	12	the	the	DET
ftr-378	326	13	froth	froth	NOUN
ftr-378	326	14	from	from	ADP
ftr-378	326	15	their	their	PRON
ftr-378	326	16	lips	lip	NOUN
ftr-378	326	17	,	,	PUNCT
ftr-378	326	18	and	and	CCONJ
ftr-378	326	19	let	let	VERB
ftr-378	326	20	reason	reason	NOUN
ftr-378	326	21	get	get	VERB
ftr-378	326	22	back	back	ADV
ftr-378	326	23	on	on	ADP
ftr-378	326	24	its	its	PRON
ftr-378	326	25	throne	throne	NOUN
ftr-378	326	26	.	.	PUNCT
ftr-378	326	27	”	"	PUNCT
ftr-378	327	1	i	i	PRON
ftr-378	327	2	d.	d.	PROPN
ftr-378	327	3	other	other	ADJ
ftr-378	327	4	members	member	NOUN
ftr-378	327	5	of	of	ADP
ftr-378	327	6	congress	congress	PROPN
ftr-378	327	7	offered	offer	VERB
ftr-378	327	8	similar	similar	ADJ
ftr-378	327	9	advice	advice	NOUN
ftr-378	327	10	.	.	PUNCT
ftr-378	328	1	for	for	ADP
ftr-378	328	2	example	example	NOUN
ftr-378	328	3	,	,	PUNCT
ftr-378	328	4	on	on	ADP
ftr-378	328	5	mar	mar	PROPN
ftr-378	328	6	.	.	PROPN
ftr-378	328	7	19	19	NUM
ftr-378	328	8	,	,	PUNCT
ftr-378	328	9	1932	1932	NUM
ftr-378	328	10	,	,	PUNCT
ftr-378	328	11	just	just	ADV
ftr-378	328	12	days	day	NOUN
ftr-378	328	13	before	before	SCONJ
ftr-378	328	14	the	the	DET
ftr-378	328	15	revenue	revenue	NOUN
ftr-378	328	16	act	act	NOUN
ftr-378	328	17	passed	pass	VERB
ftr-378	328	18	the	the	DET
ftr-378	328	19	house	house	NOUN
ftr-378	328	20	,	,	PUNCT
ftr-378	328	21	acting	acting	NOUN
ftr-378	328	22	ways	way	NOUN
ftr-378	328	23	&	&	CCONJ
ftr-378	328	24	means	mean	VERB
ftr-378	328	25	committee	committee	NOUN
ftr-378	328	26	chairman	chairman	NOUN
ftr-378	328	27	crisp	crisp	ADV
ftr-378	328	28	opined	opine	VERB
ftr-378	328	29	as	as	SCONJ
ftr-378	328	30	follows	follow	VERB
ftr-378	328	31	:	:	PUNCT
ftr-378	328	32	“	"	PUNCT
ftr-378	328	33	i	i	PRON
ftr-378	328	34	do	do	AUX
ftr-378	328	35	not	not	PART
ftr-378	328	36	believe	believe	VERB
ftr-378	328	37	the	the	DET
ftr-378	328	38	house	house	NOUN
ftr-378	328	39	is	be	AUX
ftr-378	328	40	in	in	ADP
ftr-378	328	41	a	a	DET
ftr-378	328	42	proper	proper	ADJ
ftr-378	328	43	frame	frame	NOUN
ftr-378	328	44	of	of	ADP
ftr-378	328	45	mind	mind	NOUN
ftr-378	328	46	to	to	PART
ftr-378	328	47	legislate	legislate	VERB
ftr-378	328	48	to	to	ADP
ftr-378	328	49	-	-	PUNCT
ftr-378	328	50	day	day	NOUN
ftr-378	328	51	.	.	PUNCT
ftr-378	329	1	i	i	PRON
ftr-378	329	2	think	think	VERB
ftr-378	329	3	it	it	PRON
ftr-378	329	4	would	would	AUX
ftr-378	329	5	do	do	VERB
ftr-378	329	6	us	we	PRON
ftr-378	329	7	all	all	PRON
ftr-378	329	8	good	good	ADJ
ftr-378	329	9	to	to	PART
ftr-378	329	10	have	have	VERB
ftr-378	329	11	an	an	DET
ftr-378	329	12	opportunity	opportunity	NOUN
ftr-378	329	13	to	to	PART
ftr-378	329	14	cool	cool	VERB
ftr-378	329	15	off	off	ADP
ftr-378	329	16	and	and	CCONJ
ftr-378	329	17	to	to	PART
ftr-378	329	18	think	think	VERB
ftr-378	329	19	.	.	PUNCT
ftr-378	329	20	”	"	PUNCT
ftr-378	330	1	75th	75th	ADJ
ftr-378	330	2	cong	cong	NOUN
ftr-378	330	3	.	.	PUNCT
ftr-378	331	1	rec	rec	PROPN
ftr-378	331	2	.	.	PROPN
ftr-378	331	3	6512	6512	NUM
ftr-378	331	4	(	(	PUNCT
ftr-378	331	5	1932	1932	NUM
ftr-378	331	6	)	)	PUNCT
ftr-378	331	7	(	(	PUNCT
ftr-378	331	8	statement	statement	NOUN
ftr-378	331	9	of	of	ADP
ftr-378	331	10	rep	rep	PROPN
ftr-378	331	11	.	.	PROPN
ftr-378	331	12	crisp	crisp	NOUN
ftr-378	331	13	)	)	PUNCT
ftr-378	331	14	.	.	PUNCT
ftr-378	332	1	congressman	congressman	NOUN
ftr-378	332	2	rainey	rainey	PROPN
ftr-378	332	3	,	,	PUNCT
ftr-378	332	4	a	a	DET
ftr-378	332	5	member	member	NOUN
ftr-378	332	6	of	of	ADP
ftr-378	332	7	the	the	DET
ftr-378	332	8	ways	way	NOUN
ftr-378	332	9	&	&	CCONJ
ftr-378	332	10	means	means	PROPN
ftr-378	332	11	committee	committee	PROPN
ftr-378	332	12	,	,	PUNCT
ftr-378	332	13	concurred	concur	VERB
ftr-378	332	14	.	.	PUNCT
ftr-378	333	1	rainey	rainey	PROPN
ftr-378	333	2	lambasted	lambaste	VERB
ftr-378	333	3	his	his	PRON
ftr-378	333	4	fellow	fellow	ADJ
ftr-378	333	5	congressmen	congressman	NOUN
ftr-378	333	6	:	:	PUNCT
ftr-378	333	7	“	"	PUNCT
ftr-378	333	8	this	this	PRON
ftr-378	333	9	is	be	AUX
ftr-378	333	10	a	a	DET
ftr-378	333	11	crucial	crucial	ADJ
ftr-378	333	12	hour	hour	NOUN
ftr-378	333	13	in	in	ADP
ftr-378	333	14	the	the	DET
ftr-378	333	15	history	history	NOUN
ftr-378	333	16	of	of	ADP
ftr-378	333	17	this	this	DET
ftr-378	333	18	republic	republic	NOUN
ftr-378	333	19	,	,	PUNCT
ftr-378	333	20	and	and	CCONJ
ftr-378	333	21	there	there	PRON
ftr-378	333	22	are	be	VERB
ftr-378	333	23	many	many	ADJ
ftr-378	333	24	of	of	ADP
ftr-378	333	25	you	you	PRON
ftr-378	333	26	who	who	PRON
ftr-378	333	27	do	do	AUX
ftr-378	333	28	not	not	PART
ftr-378	333	29	seem	seem	VERB
ftr-378	333	30	to	to	ADP
ftr-378	333	31	me	i	PRON
ftr-378	333	32	to	to	PART
ftr-378	333	33	realize	realize	VERB
ftr-378	333	34	it	it	PRON
ftr-378	333	35	.	.	PUNCT
ftr-378	333	36	.	.	PUNCT
ftr-378	333	37	.	.	PUNCT
ftr-378	334	1	.	.	PUNCT
ftr-378	335	1	this	this	DET
ftr-378	335	2	house	house	NOUN
ftr-378	335	3	,	,	PUNCT
ftr-378	335	4	i	i	PRON
ftr-378	335	5	realize	realize	VERB
ftr-378	335	6	,	,	PUNCT
ftr-378	335	7	at	at	ADP
ftr-378	335	8	the	the	DET
ftr-378	335	9	present	present	ADJ
ftr-378	335	10	time	time	NOUN
ftr-378	335	11	is	be	AUX
ftr-378	335	12	a	a	DET
ftr-378	335	13	runaway	runaway	ADJ
ftr-378	335	14	house	house	NOUN
ftr-378	335	15	.	.	PUNCT
ftr-378	336	1	you	you	PRON
ftr-378	336	2	are	be	AUX
ftr-378	336	3	adopting	adopt	VERB
ftr-378	336	4	measures	measure	NOUN
ftr-378	336	5	here	here	ADV
ftr-378	336	6	without	without	ADP
ftr-378	336	7	proper	proper	ADJ
ftr-378	336	8	consideration	consideration	NOUN
ftr-378	336	9	.	.	PUNCT
ftr-378	336	10	.	.	PUNCT
ftr-378	336	11	.	.	PUNCT
ftr-378	336	12	.	.	PUNCT
ftr-378	336	13	”	"	PUNCT
ftr-378	337	1	75th	75th	ADJ
ftr-378	337	2	cong	cong	NOUN
ftr-378	337	3	.	.	PUNCT
ftr-378	338	1	rec	rec	PROPN
ftr-378	338	2	.	.	PROPN
ftr-378	338	3	6512	6512	NUM
ftr-378	338	4	(	(	PUNCT
ftr-378	338	5	1932	1932	NUM
ftr-378	338	6	)	)	PUNCT
ftr-378	338	7	(	(	PUNCT
ftr-378	338	8	statement	statement	NOUN
ftr-378	338	9	of	of	ADP
ftr-378	338	10	rep	rep	PROPN
ftr-378	338	11	.	.	PROPN
ftr-378	338	12	rainey	rainey	PROPN
ftr-378	338	13	)	)	PUNCT
ftr-378	338	14	.	.	PUNCT
ftr-378	339	1	see	see	VERB
ftr-378	339	2	also	also	ADV
ftr-378	339	3	house	house	PROPN
ftr-378	339	4	cheers	cheers	PROPN
ftr-378	339	5	outcome	outcome	PROPN
ftr-378	339	6	,	,	PUNCT
ftr-378	339	7	n.y	n.y	PROPN
ftr-378	339	8	.	.	PROPN
ftr-378	339	9	times	times	PROPN
ftr-378	339	10	,	,	PUNCT
ftr-378	339	11	mar	mar	PROPN
ftr-378	339	12	.	.	PROPN
ftr-378	339	13	25	25	NUM
ftr-378	339	14	,	,	PUNCT
ftr-378	339	15	1932	1932	NUM
ftr-378	339	16	,	,	PUNCT
ftr-378	339	17	at	at	ADP
ftr-378	339	18	1	1	NUM
ftr-378	339	19	(	(	PUNCT
ftr-378	339	20	contending	contend	VERB
ftr-378	339	21	the	the	DET
ftr-378	339	22	legislative	legislative	ADJ
ftr-378	339	23	process	process	NOUN
ftr-378	339	24	had	have	AUX
ftr-378	339	25	been	be	AUX
ftr-378	339	26	“	"	PUNCT
ftr-378	339	27	reduced	reduce	VERB
ftr-378	339	28	to	to	PART
ftr-378	339	29	chaos	chaos	VERB
ftr-378	339	30	”	"	PUNCT
ftr-378	339	31	)	)	PUNCT
ftr-378	339	32	.	.	PUNCT
ftr-378	340	1	62	62	NUM
ftr-378	340	2	.	.	PUNCT
ftr-378	341	1	for	for	ADP
ftr-378	341	2	example	example	NOUN
ftr-378	341	3	,	,	PUNCT
ftr-378	341	4	congressman	congressman	NOUN
ftr-378	341	5	ramseyer	ramseyer	PROPN
ftr-378	341	6	initially	initially	ADV
ftr-378	341	7	was	be	AUX
ftr-378	341	8	allotted	allot	VERB
ftr-378	341	9	just	just	ADV
ftr-378	341	10	twenty	twenty	NUM
ftr-378	341	11	minutes	minute	NOUN
ftr-378	341	12	to	to	PART
ftr-378	341	13	explain	explain	VERB
ftr-378	341	14	his	his	PRON
ftr-378	341	15	detailed	detailed	ADJ
ftr-378	341	16	proposal	proposal	NOUN
ftr-378	341	17	for	for	ADP
ftr-378	341	18	revision	revision	NOUN
ftr-378	341	19	of	of	ADP
ftr-378	341	20	estate	estate	NOUN
ftr-378	341	21	tax	tax	NOUN
ftr-378	341	22	rate	rate	NOUN
ftr-378	341	23	brackets	bracket	NOUN
ftr-378	341	24	and	and	CCONJ
ftr-378	341	25	contrast	contrast	VERB
ftr-378	341	26	it	it	PRON
ftr-378	341	27	with	with	ADP
ftr-378	341	28	two	two	NUM
ftr-378	341	29	counterproposals	counterproposal	NOUN
ftr-378	341	30	.	.	PUNCT
ftr-378	342	1	75th	75th	ADJ
ftr-378	342	2	cong	cong	NOUN
ftr-378	342	3	.	.	PUNCT
ftr-378	343	1	rec	rec	PROPN
ftr-378	343	2	.	.	PROPN
ftr-378	343	3	6671	6671	NUM
ftr-378	343	4	(	(	PUNCT
ftr-378	343	5	1932	1932	NUM
ftr-378	343	6	)	)	PUNCT
ftr-378	343	7	.	.	PUNCT
ftr-378	344	1	ramseyer	ramseyer	NOUN
ftr-378	344	2	spouted	spout	VERB
ftr-378	344	3	a	a	DET
ftr-378	344	4	variety	variety	NOUN
ftr-378	344	5	of	of	ADP
ftr-378	344	6	statistics	statistic	NOUN
ftr-378	344	7	and	and	CCONJ
ftr-378	344	8	drew	draw	VERB
ftr-378	344	9	numerous	numerous	ADJ
ftr-378	344	10	graphs	graph	NOUN
ftr-378	344	11	on	on	ADP
ftr-378	344	12	a	a	DET
ftr-378	344	13	blackboard	blackboard	NOUN
ftr-378	344	14	he	he	PRON
ftr-378	344	15	had	have	AUX
ftr-378	344	16	brought	bring	VERB
ftr-378	344	17	into	into	ADP
ftr-378	344	18	the	the	DET
ftr-378	344	19	house	house	PROPN
ftr-378	344	20	chamber	chamber	PROPN
ftr-378	344	21	for	for	ADP
ftr-378	344	22	the	the	DET
ftr-378	344	23	occasion	occasion	NOUN
ftr-378	344	24	.	.	PUNCT
ftr-378	345	1	i	i	PRON
ftr-378	345	2	d.	d.	PROPN
ftr-378	345	3	after	after	ADP
ftr-378	345	4	ramseyer	ramseyer	PROPN
ftr-378	345	5	’s	’s	PART
ftr-378	345	6	presentation	presentation	NOUN
ftr-378	345	7	,	,	PUNCT
ftr-378	345	8	congressman	congressman	PROPN
ftr-378	345	9	johnson	johnson	PROPN
ftr-378	345	10	contended	contend	VERB
ftr-378	345	11	that	that	SCONJ
ftr-378	345	12	“	"	PUNCT
ftr-378	345	13	not	not	PART
ftr-378	345	14	five	five	NUM
ftr-378	345	15	men	man	NOUN
ftr-378	345	16	can	can	AUX
ftr-378	345	17	stand	stand	VERB
ftr-378	345	18	up	up	ADP
ftr-378	345	19	here	here	ADV
ftr-378	345	20	now	now	ADV
ftr-378	345	21	and	and	CCONJ
ftr-378	345	22	say	say	VERB
ftr-378	345	23	what	what	PRON
ftr-378	345	24	the	the	DET
ftr-378	345	25	various	various	ADJ
ftr-378	345	26	proposals	proposal	NOUN
ftr-378	345	27	really	really	ADV
ftr-378	345	28	are	be	AUX
ftr-378	345	29	,	,	PUNCT
ftr-378	345	30	as	as	SCONJ
ftr-378	345	31	indicated	indicate	VERB
ftr-378	345	32	on	on	ADP
ftr-378	345	33	the	the	DET
ftr-378	345	34	blackboard	blackboard	NOUN
ftr-378	345	35	,	,	PUNCT
ftr-378	345	36	”	"	PUNCT
ftr-378	345	37	an	an	DET
ftr-378	345	38	assertion	assertion	NOUN
ftr-378	345	39	which	which	PRON
ftr-378	345	40	drew	draw	VERB
ftr-378	345	41	laughter	laughter	NOUN
ftr-378	345	42	and	and	CCONJ
ftr-378	345	43	applause	applause	NOUN
ftr-378	345	44	.	.	PUNCT
ftr-378	346	1	75th	75th	ADJ
ftr-378	346	2	cong	cong	NOUN
ftr-378	346	3	.	.	PUNCT
ftr-378	347	1	rec	rec	PROPN
ftr-378	347	2	.	.	PROPN
ftr-378	347	3	6674	6674	NUM
ftr-378	347	4	-	-	SYM
ftr-378	347	5	75	75	NUM
ftr-378	347	6	(	(	PUNCT
ftr-378	347	7	1932	1932	NUM
ftr-378	347	8	)	)	PUNCT
ftr-378	347	9	(	(	PUNCT
ftr-378	347	10	statement	statement	NOUN
ftr-378	347	11	of	of	ADP
ftr-378	347	12	rep	rep	PROPN
ftr-378	347	13	.	.	PROPN
ftr-378	347	14	johnson	johnson	PROPN
ftr-378	347	15	)	)	PUNCT
ftr-378	347	16	.	.	PUNCT
ftr-378	348	1	apparently	apparently	ADV
ftr-378	348	2	,	,	PUNCT
ftr-378	348	3	congressman	congressman	PROPN
ftr-378	348	4	johnson	johnson	PROPN
ftr-378	348	5	was	be	AUX
ftr-378	348	6	correct	correct	ADJ
ftr-378	348	7	.	.	PUNCT
ftr-378	349	1	although	although	SCONJ
ftr-378	349	2	the	the	DET
ftr-378	349	3	house	house	NOUN
ftr-378	349	4	voted	vote	VERB
ftr-378	349	5	in	in	ADP
ftr-378	349	6	favor	favor	NOUN
ftr-378	349	7	of	of	ADP
ftr-378	349	8	the	the	DET
ftr-378	349	9	ramseyer	ramseyer	NOUN
ftr-378	349	10	amendment	amendment	NOUN
ftr-378	349	11	that	that	DET
ftr-378	349	12	same	same	ADJ
ftr-378	349	13	day	day	NOUN
ftr-378	349	14	,	,	PUNCT
ftr-378	349	15	many	many	ADJ
ftr-378	349	16	members	member	NOUN
ftr-378	349	17	later	later	ADV
ftr-378	349	18	conceded	concede	VERB
ftr-378	349	19	that	that	SCONJ
ftr-378	349	20	they	they	PRON
ftr-378	349	21	were	be	AUX
ftr-378	349	22	confused	confused	ADJ
ftr-378	349	23	about	about	ADP
ftr-378	349	24	what	what	PRON
ftr-378	349	25	exactly	exactly	ADV
ftr-378	349	26	which	which	DET
ftr-378	349	27	tax	tax	NOUN
ftr-378	349	28	rates	rate	NOUN
ftr-378	349	29	they	they	PRON
ftr-378	349	30	had	have	AUX
ftr-378	349	31	approved	approve	VERB
ftr-378	349	32	.	.	PUNCT
ftr-378	350	1	sales	sale	NOUN
ftr-378	350	2	levy	levy	NOUN
ftr-378	350	3	foes	foe	NOUN
ftr-378	350	4	boost	boost	VERB
ftr-378	350	5	estate	estate	NOUN
ftr-378	350	6	tax	tax	NOUN
ftr-378	350	7	:	:	PUNCT
ftr-378	350	8	amendment	amendment	NOUN
ftr-378	350	9	bearing	bear	VERB
ftr-378	350	10	45	45	NUM
ftr-378	350	11	per	per	NOUN
ftr-378	350	12	cent	cent	NOUN
ftr-378	350	13	rate	rate	NOUN
ftr-378	350	14	forced	force	VERB
ftr-378	350	15	upon	upon	SCONJ
ftr-378	350	16	house	house	NOUN
ftr-378	350	17	,	,	PUNCT
ftr-378	350	18	the	the	DET
ftr-378	350	19	salt	salt	NOUN
ftr-378	350	20	lake	lake	PROPN
ftr-378	350	21	tribune	tribune	PROPN
ftr-378	350	22	,	,	PUNCT
ftr-378	350	23	mar	mar	PROPN
ftr-378	350	24	.	.	PROPN
ftr-378	350	25	23	23	NUM
ftr-378	350	26	,	,	PUNCT
ftr-378	350	27	1932	1932	NUM
ftr-378	350	28	,	,	PUNCT
ftr-378	350	29	at	at	ADP
ftr-378	350	30	1	1	NUM
ftr-378	350	31	.	.	PUNCT
ftr-378	350	32	63	63	NUM
ftr-378	350	33	.	.	PUNCT
ftr-378	351	1	c.	c.	PROPN
ftr-378	351	2	lowell	lowell	PROPN
ftr-378	351	3	harriss	harriss	PROPN
ftr-378	351	4	,	,	PUNCT
ftr-378	351	5	legislative	legislative	ADJ
ftr-378	351	6	history	history	NOUN
ftr-378	351	7	of	of	ADP
ftr-378	351	8	federal	federal	ADJ
ftr-378	351	9	gift	gift	NOUN
ftr-378	351	10	taxation	taxation	NOUN
ftr-378	351	11	,	,	PUNCT
ftr-378	351	12	18	18	NUM
ftr-378	351	13	taxes	taxis	NOUN
ftr-378	351	14	531	531	NUM
ftr-378	351	15	,	,	PUNCT
ftr-378	351	16	538	538	NUM
ftr-378	351	17	(	(	PUNCT
ftr-378	351	18	1940	1940	NUM
ftr-378	351	19	)	)	PUNCT
ftr-378	351	20	.	.	PUNCT
ftr-378	352	1	although	although	SCONJ
ftr-378	352	2	harriss	harriss	PROPN
ftr-378	352	3	was	be	AUX
ftr-378	352	4	referring	refer	VERB
ftr-378	352	5	specifically	specifically	ADV
ftr-378	352	6	to	to	ADP
ftr-378	352	7	the	the	DET
ftr-378	352	8	gift	gift	NOUN
ftr-378	352	9	tax	tax	NOUN
ftr-378	352	10	provisions	provision	NOUN
ftr-378	352	11	of	of	ADP
ftr-378	352	12	the	the	DET
ftr-378	352	13	act	act	NOUN
ftr-378	352	14	,	,	PUNCT
ftr-378	352	15	his	his	PRON
ftr-378	352	16	observation	observation	NOUN
ftr-378	352	17	is	be	AUX
ftr-378	352	18	equally	equally	ADV
ftr-378	352	19	applicable	applicable	ADJ
ftr-378	352	20	to	to	ADP
ftr-378	352	21	the	the	DET
ftr-378	352	22	act	act	NOUN
ftr-378	352	23	’s	’s	PART
ftr-378	352	24	other	other	ADJ
ftr-378	352	25	provisions	provision	NOUN
ftr-378	352	26	.	.	PUNCT
ftr-378	353	1	see	see	VERB
ftr-378	353	2	paul	paul	PROPN
ftr-378	353	3	,	,	PUNCT
ftr-378	353	4	supra	supra	PROPN
ftr-378	353	5	note	note	PROPN
ftr-378	353	6	11	11	NUM
ftr-378	353	7	,	,	PUNCT
ftr-378	353	8	at	at	ADP
ftr-378	353	9	156	156	NUM
ftr-378	353	10	(	(	PUNCT
ftr-378	353	11	indicating	indicate	VERB
ftr-378	353	12	that	that	SCONJ
ftr-378	353	13	the	the	DET
ftr-378	353	14	house	house	NOUN
ftr-378	353	15	adopted	adopt	VERB
ftr-378	353	16	many	many	ADJ
ftr-378	353	17	2010	2010	NUM
ftr-378	353	18	]	]	PUNCT
ftr-378	354	1	ghosts	ghost	NOUN
ftr-378	354	2	of	of	ADP
ftr-378	354	3	1932	1932	NUM
ftr-378	354	4	889	889	NUM
ftr-378	354	5	3	3	NUM
ftr-378	354	6	.	.	PUNCT
ftr-378	354	7	rejection	rejection	NOUN
ftr-378	354	8	of	of	ADP
ftr-378	354	9	borrowing	borrow	VERB
ftr-378	354	10	a	a	DET
ftr-378	354	11	final	final	ADJ
ftr-378	354	12	crucial	crucial	ADJ
ftr-378	354	13	aspect	aspect	NOUN
ftr-378	354	14	of	of	ADP
ftr-378	354	15	the	the	DET
ftr-378	354	16	legislative	legislative	ADJ
ftr-378	354	17	climate	climate	NOUN
ftr-378	354	18	of	of	ADP
ftr-378	354	19	1932	1932	NUM
ftr-378	354	20	was	be	AUX
ftr-378	354	21	the	the	DET
ftr-378	354	22	extent	extent	NOUN
ftr-378	354	23	to	to	PART
ftr-378	354	24	which	which	PRON
ftr-378	354	25	certain	certain	ADJ
ftr-378	354	26	legislative	legislative	ADJ
ftr-378	354	27	options	option	NOUN
ftr-378	354	28	were	be	AUX
ftr-378	354	29	summarily	summarily	ADV
ftr-378	354	30	rejected	reject	VERB
ftr-378	354	31	.	.	PUNCT
ftr-378	355	1	most	most	ADV
ftr-378	355	2	noteworthy	noteworthy	ADJ
ftr-378	355	3	among	among	ADP
ftr-378	355	4	these	these	PRON
ftr-378	355	5	was	be	AUX
ftr-378	355	6	the	the	DET
ftr-378	355	7	possibility	possibility	NOUN
ftr-378	355	8	of	of	ADP
ftr-378	355	9	borrowing	borrowing	NOUN
ftr-378	355	10	,	,	PUNCT
ftr-378	355	11	rather	rather	ADV
ftr-378	355	12	than	than	ADP
ftr-378	355	13	taxing	tax	VERB
ftr-378	355	14	,	,	PUNCT
ftr-378	355	15	to	to	PART
ftr-378	355	16	fund	fund	VERB
ftr-378	355	17	the	the	DET
ftr-378	355	18	government	government	NOUN
ftr-378	355	19	’s	’s	PART
ftr-378	355	20	fiscal	fiscal	ADJ
ftr-378	355	21	shortfall	shortfall	NOUN
ftr-378	355	22	.	.	PUNCT
ftr-378	356	1	members	member	NOUN
ftr-378	356	2	of	of	ADP
ftr-378	356	3	congress	congress	PROPN
ftr-378	356	4	were	be	AUX
ftr-378	356	5	unified	unify	VERB
ftr-378	356	6	in	in	ADP
ftr-378	356	7	the	the	DET
ftr-378	356	8	belief	belief	NOUN
ftr-378	356	9	that	that	SCONJ
ftr-378	356	10	a	a	DET
ftr-378	356	11	balanced	balanced	ADJ
ftr-378	356	12	budget	budget	NOUN
ftr-378	356	13	was	be	AUX
ftr-378	356	14	an	an	DET
ftr-378	356	15	essential	essential	ADJ
ftr-378	356	16	step	step	NOUN
ftr-378	356	17	towards	towards	ADP
ftr-378	356	18	recovery	recovery	NOUN
ftr-378	356	19	.	.	PUNCT
ftr-378	357	1	speaker	speaker	NOUN
ftr-378	357	2	of	of	ADP
ftr-378	357	3	the	the	DET
ftr-378	357	4	house	house	PROPN
ftr-378	357	5	garner	garner	PROPN
ftr-378	357	6	repeatedly	repeatedly	ADV
ftr-378	357	7	advocated	advocate	VERB
ftr-378	357	8	that	that	SCONJ
ftr-378	357	9	theory	theory	NOUN
ftr-378	357	10	,	,	PUNCT
ftr-378	357	11	urging	urge	VERB
ftr-378	357	12	his	his	PRON
ftr-378	357	13	colleagues	colleague	NOUN
ftr-378	357	14	that	that	SCONJ
ftr-378	357	15	“	"	PUNCT
ftr-378	357	16	the	the	DET
ftr-378	357	17	worst	bad	ADJ
ftr-378	357	18	taxes	taxis	NOUN
ftr-378	357	19	you	you	PRON
ftr-378	357	20	could	could	AUX
ftr-378	357	21	possibly	possibly	ADV
ftr-378	357	22	levy	levy	VERB
ftr-378	357	23	would	would	AUX
ftr-378	357	24	be	be	AUX
ftr-378	357	25	better	well	ADJ
ftr-378	357	26	than	than	ADP
ftr-378	357	27	no	no	DET
ftr-378	357	28	taxes	taxis	NOUN
ftr-378	357	29	at	at	ADV
ftr-378	357	30	all	all	ADV
ftr-378	357	31	”	"	PUNCT
ftr-378	357	32	and	and	CCONJ
ftr-378	357	33	predicting	predict	VERB
ftr-378	357	34	that	that	SCONJ
ftr-378	357	35	congress	congress	PROPN
ftr-378	357	36	’s	’s	PART
ftr-378	357	37	failure	failure	NOUN
ftr-378	357	38	to	to	PART
ftr-378	357	39	enact	enact	VERB
ftr-378	357	40	tax	tax	NOUN
ftr-378	357	41	legislation	legislation	NOUN
ftr-378	357	42	“	"	PUNCT
ftr-378	357	43	would	would	AUX
ftr-378	357	44	result	result	VERB
ftr-378	357	45	in	in	ADP
ftr-378	357	46	the	the	DET
ftr-378	357	47	insolvency	insolvency	NOUN
ftr-378	357	48	of	of	ADP
ftr-378	357	49	every	every	DET
ftr-378	357	50	single	single	ADJ
ftr-378	357	51	american	american	PROPN
ftr-378	357	52	bank	bank	PROPN
ftr-378	357	53	within	within	ADP
ftr-378	357	54	two	two	NUM
ftr-378	357	55	months	month	NOUN
ftr-378	357	56	time	time	NOUN
ftr-378	357	57	.	.	PUNCT
ftr-378	357	58	”	"	PUNCT
ftr-378	358	1	64	64	NUM
ftr-378	358	2	when	when	SCONJ
ftr-378	358	3	garner	garner	PROPN
ftr-378	358	4	implored	implore	VERB
ftr-378	358	5	any	any	DET
ftr-378	358	6	member	member	NOUN
ftr-378	358	7	of	of	ADP
ftr-378	358	8	the	the	DET
ftr-378	358	9	house	house	NOUN
ftr-378	358	10	who	who	PRON
ftr-378	358	11	did	do	AUX
ftr-378	358	12	n’t	not	PART
ftr-378	358	13	wish	wish	VERB
ftr-378	358	14	to	to	PART
ftr-378	358	15	balance	balance	VERB
ftr-378	358	16	the	the	DET
ftr-378	358	17	budget	budget	NOUN
ftr-378	358	18	to	to	PART
ftr-378	358	19	stand	stand	VERB
ftr-378	358	20	up	up	ADP
ftr-378	358	21	to	to	PART
ftr-378	358	22	be	be	AUX
ftr-378	358	23	recognized	recognize	VERB
ftr-378	358	24	,	,	PUNCT
ftr-378	358	25	not	not	PART
ftr-378	358	26	a	a	DET
ftr-378	358	27	single	single	ADJ
ftr-378	358	28	congressman	congressman	NOUN
ftr-378	358	29	stood	stand	VERB
ftr-378	358	30	.	.	PUNCT
ftr-378	359	1	65	65	NUM
ftr-378	359	2	across	across	ADP
ftr-378	359	3	the	the	DET
ftr-378	359	4	capitol	capitol	NOUN
ftr-378	359	5	,	,	PUNCT
ftr-378	359	6	members	member	NOUN
ftr-378	359	7	of	of	ADP
ftr-378	359	8	the	the	DET
ftr-378	359	9	senate	senate	PROPN
ftr-378	359	10	committee	committee	PROPN
ftr-378	359	11	on	on	ADP
ftr-378	359	12	finance	finance	NOUN
ftr-378	359	13	unanimously	unanimously	ADV
ftr-378	359	14	agreed	agree	VERB
ftr-378	359	15	that	that	SCONJ
ftr-378	359	16	the	the	DET
ftr-378	359	17	budget	budget	NOUN
ftr-378	359	18	had	have	VERB
ftr-378	359	19	to	to	PART
ftr-378	359	20	be	be	AUX
ftr-378	359	21	balanced	balance	VERB
ftr-378	359	22	without	without	ADP
ftr-378	359	23	additional	additional	ADJ
ftr-378	359	24	borrowing	borrowing	NOUN
ftr-378	359	25	.	.	PUNCT
ftr-378	360	1	66	66	NUM
ftr-378	360	2	excess	excess	ADJ
ftr-378	360	3	debt	debt	NOUN
ftr-378	360	4	had	have	AUX
ftr-378	360	5	devastated	devastate	VERB
ftr-378	360	6	the	the	DET
ftr-378	360	7	economies	economy	NOUN
ftr-378	360	8	of	of	ADP
ftr-378	360	9	other	other	ADJ
ftr-378	360	10	nations	nation	NOUN
ftr-378	360	11	,	,	PUNCT
ftr-378	360	12	and	and	CCONJ
ftr-378	360	13	the	the	DET
ftr-378	360	14	congress	congress	PROPN
ftr-378	360	15	simply	simply	ADV
ftr-378	360	16	would	would	AUX
ftr-378	360	17	not	not	PART
ftr-378	360	18	follow	follow	VERB
ftr-378	360	19	a	a	DET
ftr-378	360	20	similar	similar	ADJ
ftr-378	360	21	course	course	NOUN
ftr-378	360	22	.	.	PUNCT
ftr-378	361	1	67	67	NUM
ftr-378	361	2	even	even	ADV
ftr-378	361	3	within	within	ADP
ftr-378	361	4	the	the	DET
ftr-378	361	5	executive	executive	ADJ
ftr-378	361	6	branch	branch	NOUN
ftr-378	361	7	,	,	PUNCT
ftr-378	361	8	the	the	DET
ftr-378	361	9	notion	notion	NOUN
ftr-378	361	10	of	of	ADP
ftr-378	361	11	balancing	balance	VERB
ftr-378	361	12	the	the	DET
ftr-378	361	13	budget	budget	NOUN
ftr-378	361	14	quickly	quickly	ADV
ftr-378	361	15	came	come	VERB
ftr-378	361	16	to	to	PART
ftr-378	361	17	be	be	AUX
ftr-378	361	18	seen	see	VERB
ftr-378	361	19	as	as	ADP
ftr-378	361	20	politically	politically	ADV
ftr-378	361	21	inevitable	inevitable	ADJ
ftr-378	361	22	.	.	PUNCT
ftr-378	362	1	secretary	secretary	NOUN
ftr-378	362	2	mills	mill	NOUN
ftr-378	362	3	feared	fear	VERB
ftr-378	362	4	that	that	SCONJ
ftr-378	362	5	there	there	PRON
ftr-378	362	6	were	be	VERB
ftr-378	362	7	no	no	DET
ftr-378	362	8	buyers	buyer	NOUN
ftr-378	362	9	willing	willing	ADJ
ftr-378	362	10	to	to	PART
ftr-378	362	11	purchase	purchase	VERB
ftr-378	362	12	additional	additional	ADJ
ftr-378	362	13	u.s	u.s	PROPN
ftr-378	362	14	government	government	NOUN
ftr-378	362	15	debt	debt	NOUN
ftr-378	362	16	.	.	PUNCT
ftr-378	363	1	68	68	NUM
ftr-378	363	2	president	president	PROPN
ftr-378	363	3	hoover	hoover	NOUN
ftr-378	363	4	agreed	agree	VERB
ftr-378	363	5	.	.	PUNCT
ftr-378	364	1	even	even	ADV
ftr-378	364	2	though	though	SCONJ
ftr-378	364	3	hoover	hoover	PROPN
ftr-378	364	4	initially	initially	ADV
ftr-378	364	5	advocated	advocate	VERB
ftr-378	364	6	that	that	SCONJ
ftr-378	364	7	the	the	DET
ftr-378	364	8	budget	budget	NOUN
ftr-378	364	9	be	be	AUX
ftr-378	364	10	balanced	balance	VERB
ftr-378	364	11	through	through	ADP
ftr-378	364	12	a	a	DET
ftr-378	364	13	combination	combination	NOUN
ftr-378	364	14	of	of	ADP
ftr-378	364	15	tax	tax	NOUN
ftr-378	364	16	increases	increase	NOUN
ftr-378	364	17	and	and	CCONJ
ftr-378	364	18	additional	additional	ADJ
ftr-378	364	19	government	government	NOUN
ftr-378	364	20	borrowing	borrowing	NOUN
ftr-378	364	21	,	,	PUNCT
ftr-378	364	22	he	he	PRON
ftr-378	364	23	also	also	ADV
ftr-378	364	24	warned	warn	VERB
ftr-378	364	25	that	that	SCONJ
ftr-378	364	26	the	the	DET
ftr-378	364	27	national	national	ADJ
ftr-378	364	28	government	government	NOUN
ftr-378	364	29	would	would	AUX
ftr-378	364	30	soon	soon	ADV
ftr-378	364	31	“	"	PUNCT
ftr-378	364	32	reach	reach	VERB
ftr-378	364	33	the	the	DET
ftr-378	364	34	utmost	utmost	ADJ
ftr-378	364	35	safe	safe	ADJ
ftr-378	364	36	limit	limit	NOUN
ftr-378	364	37	of	of	ADP
ftr-378	364	38	its	its	PRON
ftr-378	364	39	borrowing	borrowing	NOUN
ftr-378	364	40	capacity	capacity	NOUN
ftr-378	364	41	.	.	PUNCT
ftr-378	364	42	”	"	PUNCT
ftr-378	365	1	69	69	NUM
ftr-378	365	2	ultimately	ultimately	ADV
ftr-378	365	3	,	,	PUNCT
ftr-378	365	4	he	he	PRON
ftr-378	365	5	concluded	conclude	VERB
ftr-378	365	6	that	that	SCONJ
ftr-378	365	7	that	that	DET
ftr-378	365	8	nation	nation	NOUN
ftr-378	365	9	had	have	AUX
ftr-378	365	10	reached	reach	VERB
ftr-378	365	11	that	that	DET
ftr-378	365	12	limit	limit	NOUN
ftr-378	365	13	and	and	CCONJ
ftr-378	365	14	that	that	SCONJ
ftr-378	365	15	further	further	ADJ
ftr-378	365	16	borrowing	borrowing	NOUN
ftr-378	365	17	would	would	AUX
ftr-378	365	18	lead	lead	VERB
ftr-378	365	19	to	to	ADP
ftr-378	365	20	higher	high	ADJ
ftr-378	365	21	interest	interest	NOUN
ftr-378	365	22	rates	rate	NOUN
ftr-378	365	23	and	and	CCONJ
ftr-378	365	24	undermine	undermine	VERB
ftr-378	365	25	the	the	DET
ftr-378	365	26	value	value	NOUN
ftr-378	365	27	of	of	ADP
ftr-378	365	28	the	the	DET
ftr-378	365	29	dollar	dollar	NOUN
ftr-378	365	30	.	.	PUNCT
ftr-378	366	1	70	70	NUM
ftr-378	366	2	provisions	provision	NOUN
ftr-378	366	3	of	of	ADP
ftr-378	366	4	the	the	DET
ftr-378	366	5	revenue	revenue	NOUN
ftr-378	366	6	act	act	NOUN
ftr-378	366	7	of	of	ADP
ftr-378	366	8	1932	1932	NUM
ftr-378	366	9	“	"	PUNCT
ftr-378	366	10	without	without	ADP
ftr-378	366	11	mature	mature	ADJ
ftr-378	366	12	consideration	consideration	NOUN
ftr-378	366	13	.	.	PUNCT
ftr-378	366	14	”	"	PUNCT
ftr-378	366	15	)	)	PUNCT
ftr-378	366	16	.	.	PUNCT
ftr-378	367	1	see	see	VERB
ftr-378	367	2	also	also	ADV
ftr-378	367	3	supra	supra	PROPN
ftr-378	367	4	note	note	PROPN
ftr-378	367	5	61	61	NUM
ftr-378	367	6	.	.	PUNCT
ftr-378	367	7	64	64	NUM
ftr-378	367	8	.	.	PUNCT
ftr-378	368	1	paul	paul	PROPN
ftr-378	368	2	,	,	PUNCT
ftr-378	368	3	supra	supra	PROPN
ftr-378	368	4	note	note	PROPN
ftr-378	368	5	11	11	NUM
ftr-378	368	6	,	,	PUNCT
ftr-378	368	7	at	at	ADP
ftr-378	368	8	155	155	NUM
ftr-378	368	9	.	.	PUNCT
ftr-378	368	10	65	65	NUM
ftr-378	368	11	.	.	PUNCT
ftr-378	369	1	i	i	PRON
ftr-378	369	2	d.	d.	PROPN
ftr-378	369	3	66	66	NUM
ftr-378	369	4	.	.	PUNCT
ftr-378	370	1	s.	s.	PROPN
ftr-378	370	2	comm	comm	PROPN
ftr-378	370	3	.	.	PUNCT
ftr-378	371	1	on	on	ADP
ftr-378	371	2	finance	finance	NOUN
ftr-378	371	3	,	,	PUNCT
ftr-378	371	4	report	report	NOUN
ftr-378	371	5	on	on	ADP
ftr-378	371	6	revenue	revenue	NOUN
ftr-378	371	7	bill	bill	NOUN
ftr-378	371	8	of	of	ADP
ftr-378	371	9	1932	1932	NUM
ftr-378	371	10	,	,	PUNCT
ftr-378	371	11	s.	s.	PROPN
ftr-378	371	12	rep	rep	PROPN
ftr-378	371	13	.	.	PROPN
ftr-378	372	1	no	no	INTJ
ftr-378	372	2	.	.	NOUN
ftr-378	373	1	72665	72665	NUM
ftr-378	373	2	,	,	PUNCT
ftr-378	373	3	at	at	ADP
ftr-378	373	4	1	1	NUM
ftr-378	373	5	(	(	PUNCT
ftr-378	373	6	1932	1932	NUM
ftr-378	373	7	)	)	PUNCT
ftr-378	374	1	[	[	X
ftr-378	374	2	hereinafter	hereinafter	NOUN
ftr-378	374	3	senate	senate	PROPN
ftr-378	374	4	report	report	PROPN
ftr-378	374	5	]	]	X
ftr-378	374	6	.	.	PUNCT
ftr-378	375	1	67	67	NUM
ftr-378	375	2	.	.	PUNCT
ftr-378	376	1	indeed	indeed	ADV
ftr-378	376	2	,	,	PUNCT
ftr-378	376	3	one	one	NUM
ftr-378	376	4	member	member	NOUN
ftr-378	376	5	of	of	ADP
ftr-378	376	6	congress	congress	PROPN
ftr-378	376	7	went	go	VERB
ftr-378	376	8	so	so	ADV
ftr-378	376	9	far	far	ADV
ftr-378	376	10	as	as	SCONJ
ftr-378	376	11	to	to	PART
ftr-378	376	12	suggest	suggest	VERB
ftr-378	376	13	that	that	SCONJ
ftr-378	376	14	it	it	PRON
ftr-378	376	15	would	would	AUX
ftr-378	376	16	be	be	AUX
ftr-378	376	17	“	"	PUNCT
ftr-378	376	18	criminally	criminally	ADV
ftr-378	376	19	negligent	negligent	ADJ
ftr-378	376	20	”	"	PUNCT
ftr-378	376	21	not	not	PART
ftr-378	376	22	to	to	PART
ftr-378	376	23	balance	balance	VERB
ftr-378	376	24	the	the	DET
ftr-378	376	25	budget	budget	NOUN
ftr-378	376	26	.	.	PUNCT
ftr-378	377	1	75th	75th	ADJ
ftr-378	377	2	cong	cong	NOUN
ftr-378	377	3	.	.	PUNCT
ftr-378	378	1	rec	rec	PROPN
ftr-378	378	2	.	.	PROPN
ftr-378	378	3	5906	5906	NUM
ftr-378	378	4	(	(	PUNCT
ftr-378	378	5	1932	1932	NUM
ftr-378	378	6	)	)	PUNCT
ftr-378	378	7	(	(	PUNCT
ftr-378	378	8	statement	statement	NOUN
ftr-378	378	9	of	of	ADP
ftr-378	378	10	rep	rep	PROPN
ftr-378	378	11	.	.	PROPN
ftr-378	378	12	andrew	andrew	PROPN
ftr-378	378	13	)	)	PUNCT
ftr-378	378	14	.	.	PUNCT
ftr-378	379	1	68	68	NUM
ftr-378	379	2	.	.	PUNCT
ftr-378	379	3	see	see	VERB
ftr-378	379	4	1932	1932	NUM
ftr-378	379	5	senate	senate	PROPN
ftr-378	379	6	hearings	hearing	NOUN
ftr-378	379	7	,	,	PUNCT
ftr-378	379	8	supra	supra	PROPN
ftr-378	379	9	note	note	NOUN
ftr-378	379	10	4	4	NUM
ftr-378	379	11	,	,	PUNCT
ftr-378	379	12	at	at	ADP
ftr-378	379	13	49	49	NUM
ftr-378	379	14	(	(	PUNCT
ftr-378	379	15	statement	statement	NOUN
ftr-378	379	16	of	of	ADP
ftr-378	379	17	ogden	ogden	PROPN
ftr-378	379	18	l.	l.	PROPN
ftr-378	379	19	mills	mills	PROPN
ftr-378	379	20	,	,	PUNCT
ftr-378	379	21	sec’y	sec’y	NUM
ftr-378	379	22	of	of	ADP
ftr-378	379	23	the	the	DET
ftr-378	379	24	treasury	treasury	NOUN
ftr-378	379	25	of	of	ADP
ftr-378	379	26	the	the	DET
ftr-378	379	27	united	united	PROPN
ftr-378	379	28	states	states	PROPN
ftr-378	379	29	)	)	PUNCT
ftr-378	379	30	(	(	PUNCT
ftr-378	379	31	warning	warn	VERB
ftr-378	379	32	the	the	DET
ftr-378	379	33	senate	senate	PROPN
ftr-378	379	34	that	that	SCONJ
ftr-378	379	35	if	if	SCONJ
ftr-378	379	36	they	they	PRON
ftr-378	379	37	failed	fail	VERB
ftr-378	379	38	to	to	PART
ftr-378	379	39	balance	balance	VERB
ftr-378	379	40	the	the	DET
ftr-378	379	41	budget	budget	NOUN
ftr-378	379	42	“	"	PUNCT
ftr-378	379	43	no	no	DET
ftr-378	379	44	one	one	NOUN
ftr-378	379	45	will	will	AUX
ftr-378	379	46	buy	buy	VERB
ftr-378	379	47	your	your	PRON
ftr-378	379	48	securities	security	NOUN
ftr-378	379	49	.	.	PUNCT
ftr-378	379	50	”	"	PUNCT
ftr-378	379	51	)	)	PUNCT
ftr-378	379	52	.	.	PUNCT
ftr-378	380	1	69	69	NUM
ftr-378	380	2	.	.	PUNCT
ftr-378	381	1	president	president	PROPN
ftr-378	381	2	herbert	herbert	PROPN
ftr-378	381	3	hoover	hoover	PROPN
ftr-378	381	4	,	,	PUNCT
ftr-378	381	5	president	president	NOUN
ftr-378	381	6	of	of	ADP
ftr-378	381	7	the	the	DET
ftr-378	381	8	united	united	PROPN
ftr-378	381	9	states	states	PROPN
ftr-378	381	10	,	,	PUNCT
ftr-378	381	11	annual	annual	ADJ
ftr-378	381	12	message	message	NOUN
ftr-378	381	13	to	to	ADP
ftr-378	381	14	the	the	DET
ftr-378	381	15	congress	congress	PROPN
ftr-378	381	16	on	on	ADP
ftr-378	381	17	the	the	DET
ftr-378	381	18	state	state	NOUN
ftr-378	381	19	of	of	ADP
ftr-378	381	20	the	the	DET
ftr-378	381	21	union	union	NOUN
ftr-378	381	22	(	(	PUNCT
ftr-378	381	23	dec	dec	PROPN
ftr-378	381	24	.	.	PROPN
ftr-378	381	25	8	8	NUM
ftr-378	381	26	,	,	PUNCT
ftr-378	381	27	1931	1931	NUM
ftr-378	381	28	)	)	PUNCT
ftr-378	381	29	,	,	PUNCT
ftr-378	381	30	available	available	ADJ
ftr-378	381	31	at	at	ADP
ftr-378	381	32	http://www.presidency.ucsb.edu/ws/index.php?pid=22933	http://www.presidency.ucsb.edu/ws/index.php?pid=22933	NOUN
ftr-378	381	33	.	.	PUNCT
ftr-378	382	1	70	70	NUM
ftr-378	382	2	.	.	PUNCT
ftr-378	383	1	brownlee	brownlee	PROPN
ftr-378	383	2	,	,	PUNCT
ftr-378	383	3	supra	supra	PROPN
ftr-378	383	4	note	note	PROPN
ftr-378	383	5	34	34	NUM
ftr-378	383	6	,	,	PUNCT
ftr-378	383	7	at	at	ADP
ftr-378	383	8	82	82	NUM
ftr-378	383	9	.	.	PUNCT
ftr-378	384	1	see	see	VERB
ftr-378	384	2	also	also	ADV
ftr-378	384	3	robert	robert	PROPN
ftr-378	384	4	s.	s.	PROPN
ftr-378	384	5	mcelvaine	mcelvaine	PROPN
ftr-378	384	6	,	,	PUNCT
ftr-378	384	7	the	the	DET
ftr-378	384	8	great	great	ADJ
ftr-378	384	9	depression	depression	NOUN
ftr-378	384	10	:	:	PUNCT
ftr-378	384	11	america	america	PROPN
ftr-378	384	12	1929	1929	NUM
ftr-378	384	13	-	-	SYM
ftr-378	384	14	1941	1941	NUM
ftr-378	384	15	86	86	NUM
ftr-378	384	16	(	(	PUNCT
ftr-378	384	17	“	"	PUNCT
ftr-378	384	18	although	although	SCONJ
ftr-378	384	19	there	there	PRON
ftr-378	384	20	are	be	VERB
ftr-378	384	21	indications	indication	NOUN
ftr-378	384	22	that	that	SCONJ
ftr-378	384	23	in	in	ADP
ftr-378	384	24	890	890	NUM
ftr-378	384	25	florida	florida	PROPN
ftr-378	384	26	tax	tax	NOUN
ftr-378	384	27	review	review	NOUN
ftr-378	384	28	[	[	X
ftr-378	384	29	vol.9:10	vol.9:10	VERB
ftr-378	384	30	ultimately	ultimately	ADV
ftr-378	384	31	,	,	PUNCT
ftr-378	384	32	thus	thus	ADV
ftr-378	384	33	,	,	PUNCT
ftr-378	384	34	the	the	DET
ftr-378	384	35	administration	administration	NOUN
ftr-378	384	36	and	and	CCONJ
ftr-378	384	37	the	the	DET
ftr-378	384	38	congress	congress	PROPN
ftr-378	384	39	agreed	agree	VERB
ftr-378	384	40	that	that	SCONJ
ftr-378	384	41	the	the	DET
ftr-378	384	42	revenues	revenue	NOUN
ftr-378	384	43	needed	need	VERB
ftr-378	384	44	to	to	PART
ftr-378	384	45	confront	confront	VERB
ftr-378	384	46	the	the	DET
ftr-378	384	47	great	great	ADJ
ftr-378	384	48	depression	depression	NOUN
ftr-378	384	49	would	would	AUX
ftr-378	384	50	come	come	VERB
ftr-378	384	51	from	from	ADP
ftr-378	384	52	taxation	taxation	NOUN
ftr-378	384	53	,	,	PUNCT
ftr-378	384	54	not	not	PART
ftr-378	384	55	government	government	NOUN
ftr-378	384	56	borrowing	borrowing	NOUN
ftr-378	384	57	.	.	PUNCT
ftr-378	385	1	although	although	SCONJ
ftr-378	385	2	some	some	DET
ftr-378	385	3	legislators	legislator	NOUN
ftr-378	385	4	continued	continue	VERB
ftr-378	385	5	to	to	PART
ftr-378	385	6	advocate	advocate	VERB
ftr-378	385	7	for	for	ADP
ftr-378	385	8	more	more	ADJ
ftr-378	385	9	borrowing	borrowing	NOUN
ftr-378	385	10	as	as	ADP
ftr-378	385	11	a	a	DET
ftr-378	385	12	stop	stop	NOUN
ftr-378	385	13	-	-	PUNCT
ftr-378	385	14	gap	gap	NOUN
ftr-378	385	15	measure	measure	NOUN
ftr-378	385	16	,	,	PUNCT
ftr-378	385	17	71	71	NUM
ftr-378	385	18	their	their	PRON
ftr-378	385	19	voices	voice	NOUN
ftr-378	385	20	largely	largely	ADV
ftr-378	385	21	fell	fall	VERB
ftr-378	385	22	upon	upon	SCONJ
ftr-378	385	23	deaf	deaf	ADJ
ftr-378	385	24	ears	ear	NOUN
ftr-378	385	25	.	.	PUNCT
ftr-378	386	1	for	for	ADP
ftr-378	386	2	a	a	DET
ftr-378	386	3	clear	clear	ADJ
ftr-378	386	4	majority	majority	NOUN
ftr-378	386	5	in	in	ADP
ftr-378	386	6	congress	congress	PROPN
ftr-378	386	7	,	,	PUNCT
ftr-378	386	8	the	the	DET
ftr-378	386	9	idea	idea	NOUN
ftr-378	386	10	of	of	ADP
ftr-378	386	11	relying	rely	VERB
ftr-378	386	12	on	on	ADP
ftr-378	386	13	borrowing	borrowing	NOUN
ftr-378	386	14	,	,	PUNCT
ftr-378	386	15	instead	instead	ADV
ftr-378	386	16	of	of	ADP
ftr-378	386	17	taxation	taxation	NOUN
ftr-378	386	18	,	,	PUNCT
ftr-378	386	19	to	to	PART
ftr-378	386	20	finance	finance	VERB
ftr-378	386	21	the	the	DET
ftr-378	386	22	nation	nation	NOUN
ftr-378	386	23	’s	’s	PART
ftr-378	386	24	economic	economic	ADJ
ftr-378	386	25	recovery	recovery	NOUN
ftr-378	386	26	had	have	AUX
ftr-378	386	27	become	become	VERB
ftr-378	386	28	simply	simply	ADV
ftr-378	386	29	“	"	PUNCT
ftr-378	386	30	unthinkable	unthinkable	ADJ
ftr-378	386	31	.	.	PUNCT
ftr-378	386	32	”	"	PUNCT
ftr-378	387	1	72	72	NUM
ftr-378	387	2	b.	b.	NOUN
ftr-378	387	3	the	the	DET
ftr-378	387	4	architect	architect	NOUN
ftr-378	387	5	in	in	ADP
ftr-378	387	6	1932	1932	NUM
ftr-378	387	7	,	,	PUNCT
ftr-378	387	8	iowa	iowa	PROPN
ftr-378	387	9	congressman	congressman	PROPN
ftr-378	387	10	c.	c.	PROPN
ftr-378	387	11	william	william	PROPN
ftr-378	387	12	ramseyer	ramseyer	PROPN
ftr-378	387	13	was	be	AUX
ftr-378	387	14	serving	serve	VERB
ftr-378	387	15	his	his	PRON
ftr-378	387	16	ninth	ninth	ADJ
ftr-378	387	17	term	term	NOUN
ftr-378	387	18	in	in	ADP
ftr-378	387	19	congress	congress	PROPN
ftr-378	387	20	.	.	PUNCT
ftr-378	388	1	73	73	NUM
ftr-378	389	1	it	it	PRON
ftr-378	389	2	would	would	AUX
ftr-378	389	3	be	be	AUX
ftr-378	389	4	his	his	PRON
ftr-378	389	5	last	last	ADJ
ftr-378	389	6	.	.	PUNCT
ftr-378	390	1	74	74	NUM
ftr-378	390	2	ramseyer	ramseyer	NOUN
ftr-378	390	3	is	be	AUX
ftr-378	390	4	hardly	hardly	ADV
ftr-378	390	5	a	a	DET
ftr-378	390	6	household	household	NOUN
ftr-378	390	7	name	name	NOUN
ftr-378	390	8	,	,	PUNCT
ftr-378	390	9	and	and	CCONJ
ftr-378	390	10	legal	legal	ADJ
ftr-378	390	11	scholarship	scholarship	NOUN
ftr-378	390	12	provides	provide	VERB
ftr-378	390	13	almost	almost	ADV
ftr-378	390	14	no	no	PRON
ftr-378	390	15	analysis	analysis	NOUN
ftr-378	390	16	of	of	ADP
ftr-378	390	17	his	his	PRON
ftr-378	390	18	private	private	ADJ
ftr-378	390	19	hoover	hoover	NOUN
ftr-378	390	20	said	say	VERB
ftr-378	390	21	he	he	PRON
ftr-378	390	22	believed	believe	VERB
ftr-378	390	23	moderate	moderate	ADJ
ftr-378	390	24	deficits	deficit	NOUN
ftr-378	390	25	might	might	AUX
ftr-378	390	26	be	be	AUX
ftr-378	390	27	as	as	ADV
ftr-378	390	28	necessary	necessary	ADJ
ftr-378	390	29	in	in	ADP
ftr-378	390	30	depressions	depression	NOUN
ftr-378	390	31	as	as	ADP
ftr-378	390	32	in	in	ADP
ftr-378	390	33	wars	war	NOUN
ftr-378	390	34	,	,	PUNCT
ftr-378	390	35	he	he	PRON
ftr-378	390	36	concluded	conclude	VERB
ftr-378	390	37	that	that	SCONJ
ftr-378	390	38	this	this	DET
ftr-378	390	39	position	position	NOUN
ftr-378	390	40	was	be	AUX
ftr-378	390	41	politically	politically	ADV
ftr-378	390	42	untenable	untenable	ADJ
ftr-378	390	43	.	.	PUNCT
ftr-378	390	44	”	"	PUNCT
ftr-378	390	45	)	)	PUNCT
ftr-378	390	46	.	.	PUNCT
ftr-378	391	1	hoover	hoover	PROPN
ftr-378	391	2	should	should	AUX
ftr-378	391	3	not	not	PART
ftr-378	391	4	be	be	AUX
ftr-378	391	5	overly	overly	ADV
ftr-378	391	6	-	-	PUNCT
ftr-378	391	7	criticized	criticize	VERB
ftr-378	391	8	for	for	ADP
ftr-378	391	9	adopting	adopt	VERB
ftr-378	391	10	“	"	PUNCT
ftr-378	391	11	what	what	PRON
ftr-378	391	12	was	be	AUX
ftr-378	391	13	then	then	ADV
ftr-378	391	14	conventional	conventional	ADJ
ftr-378	391	15	thinking	thinking	NOUN
ftr-378	391	16	about	about	ADP
ftr-378	391	17	budgets	budget	NOUN
ftr-378	391	18	.	.	PUNCT
ftr-378	391	19	”	"	PUNCT
ftr-378	392	1	steven	steven	PROPN
ftr-378	392	2	r.	r.	PROPN
ftr-378	392	3	weisman	weisman	PROPN
ftr-378	392	4	,	,	PUNCT
ftr-378	392	5	the	the	DET
ftr-378	392	6	great	great	ADJ
ftr-378	392	7	tax	tax	NOUN
ftr-378	392	8	wars	war	NOUN
ftr-378	392	9	352	352	NUM
ftr-378	392	10	(	(	PUNCT
ftr-378	392	11	2002	2002	NUM
ftr-378	392	12	)	)	PUNCT
ftr-378	392	13	.	.	PUNCT
ftr-378	393	1	in	in	ADP
ftr-378	393	2	fact	fact	NOUN
ftr-378	393	3	,	,	PUNCT
ftr-378	393	4	during	during	ADP
ftr-378	393	5	the	the	DET
ftr-378	393	6	1932	1932	NUM
ftr-378	393	7	campaign	campaign	NOUN
ftr-378	393	8	,	,	PUNCT
ftr-378	393	9	hoover	hoover	PROPN
ftr-378	393	10	’s	’s	PART
ftr-378	393	11	eventual	eventual	ADJ
ftr-378	393	12	successor	successor	NOUN
ftr-378	393	13	,	,	PUNCT
ftr-378	393	14	franklin	franklin	PROPN
ftr-378	393	15	d.	d.	PROPN
ftr-378	393	16	roosevelt	roosevelt	PROPN
ftr-378	393	17	,	,	PUNCT
ftr-378	393	18	pledged	pledge	VERB
ftr-378	393	19	to	to	PART
ftr-378	393	20	balance	balance	VERB
ftr-378	393	21	the	the	DET
ftr-378	393	22	budget	budget	NOUN
ftr-378	393	23	.	.	PUNCT
ftr-378	394	1	brownlee	brownlee	PROPN
ftr-378	394	2	,	,	PUNCT
ftr-378	394	3	supra	supra	PROPN
ftr-378	394	4	note	note	PROPN
ftr-378	394	5	34	34	NUM
ftr-378	394	6	,	,	PUNCT
ftr-378	394	7	at	at	ADP
ftr-378	394	8	85	85	NUM
ftr-378	394	9	.	.	PUNCT
ftr-378	395	1	the	the	DET
ftr-378	395	2	philosophy	philosophy	NOUN
ftr-378	395	3	of	of	ADP
ftr-378	395	4	‘	'	PUNCT
ftr-378	395	5	deficit	deficit	NOUN
ftr-378	395	6	spending	spending	NOUN
ftr-378	395	7	’	'	PUNCT
ftr-378	395	8	as	as	ADP
ftr-378	395	9	a	a	DET
ftr-378	395	10	means	means	NOUN
ftr-378	395	11	of	of	ADP
ftr-378	395	12	stimulating	stimulate	VERB
ftr-378	395	13	growth	growth	NOUN
ftr-378	395	14	,	,	PUNCT
ftr-378	395	15	the	the	DET
ftr-378	395	16	approach	approach	NOUN
ftr-378	395	17	advocated	advocate	VERB
ftr-378	395	18	by	by	ADP
ftr-378	395	19	economist	economist	NOUN
ftr-378	395	20	john	john	PROPN
ftr-378	395	21	maynard	maynard	PROPN
ftr-378	395	22	keynes	keynes	PROPN
ftr-378	395	23	and	and	CCONJ
ftr-378	395	24	ultimately	ultimately	ADV
ftr-378	395	25	adopted	adopt	VERB
ftr-378	395	26	by	by	ADP
ftr-378	395	27	roosevelt	roosevelt	PROPN
ftr-378	395	28	,	,	PUNCT
ftr-378	395	29	would	would	AUX
ftr-378	395	30	not	not	PART
ftr-378	395	31	achieve	achieve	VERB
ftr-378	395	32	widespread	widespread	ADJ
ftr-378	395	33	acceptance	acceptance	NOUN
ftr-378	395	34	until	until	ADP
ftr-378	395	35	the	the	DET
ftr-378	395	36	latter	latter	ADJ
ftr-378	395	37	part	part	NOUN
ftr-378	395	38	of	of	ADP
ftr-378	395	39	the	the	DET
ftr-378	395	40	1930s	1930s	NUM
ftr-378	395	41	.	.	PUNCT
ftr-378	396	1	weisman	weisman	PROPN
ftr-378	396	2	,	,	PUNCT
ftr-378	396	3	supra	supra	PROPN
ftr-378	396	4	,	,	PUNCT
ftr-378	396	5	at	at	ADP
ftr-378	396	6	353	353	NUM
ftr-378	396	7	.	.	PUNCT
ftr-378	397	1	keynesian	keynesian	ADJ
ftr-378	397	2	economics	economic	NOUN
ftr-378	397	3	has	have	AUX
ftr-378	397	4	remained	remain	VERB
ftr-378	397	5	in	in	ADP
ftr-378	397	6	vogue	vogue	NOUN
ftr-378	397	7	ever	ever	ADV
ftr-378	397	8	since	since	ADV
ftr-378	397	9	,	,	PUNCT
ftr-378	397	10	such	such	ADJ
ftr-378	397	11	that	that	SCONJ
ftr-378	397	12	“	"	PUNCT
ftr-378	397	13	[	[	X
ftr-378	397	14	n]o	n]o	ADJ
ftr-378	397	15	modern	modern	ADJ
ftr-378	397	16	american	american	ADJ
ftr-378	397	17	president	president	PROPN
ftr-378	397	18	would	would	AUX
ftr-378	397	19	repeat	repeat	VERB
ftr-378	397	20	the	the	DET
ftr-378	397	21	fiscal	fiscal	ADJ
ftr-378	397	22	mistake	mistake	NOUN
ftr-378	397	23	of	of	ADP
ftr-378	397	24	1932	1932	NUM
ftr-378	397	25	,	,	PUNCT
ftr-378	397	26	in	in	ADP
ftr-378	397	27	which	which	PRON
ftr-378	397	28	the	the	DET
ftr-378	397	29	federal	federal	ADJ
ftr-378	397	30	government	government	NOUN
ftr-378	397	31	tried	try	VERB
ftr-378	397	32	to	to	PART
ftr-378	397	33	balance	balance	VERB
ftr-378	397	34	its	its	PRON
ftr-378	397	35	budget	budget	NOUN
ftr-378	397	36	in	in	ADP
ftr-378	397	37	the	the	DET
ftr-378	397	38	face	face	NOUN
ftr-378	397	39	of	of	ADP
ftr-378	397	40	a	a	DET
ftr-378	397	41	severe	severe	ADJ
ftr-378	397	42	recession	recession	NOUN
ftr-378	397	43	.	.	PUNCT
ftr-378	397	44	”	"	PUNCT
ftr-378	398	1	paul	paul	PROPN
ftr-378	398	2	krugman	krugman	PROPN
ftr-378	398	3	,	,	PUNCT
ftr-378	398	4	fifty	fifty	NUM
ftr-378	398	5	herbert	herbert	NOUN
ftr-378	398	6	hoovers	hoover	NOUN
ftr-378	398	7	,	,	PUNCT
ftr-378	398	8	n.y	n.y	PROPN
ftr-378	398	9	.	.	PROPN
ftr-378	398	10	times	times	PROPN
ftr-378	398	11	,	,	PUNCT
ftr-378	398	12	dec	dec	PROPN
ftr-378	398	13	.	.	PROPN
ftr-378	398	14	29	29	NUM
ftr-378	398	15	,	,	PUNCT
ftr-378	398	16	2008	2008	NUM
ftr-378	398	17	,	,	PUNCT
ftr-378	398	18	at	at	ADP
ftr-378	398	19	a25	a25	PROPN
ftr-378	398	20	,	,	PUNCT
ftr-378	398	21	available	available	ADJ
ftr-378	398	22	at	at	ADP
ftr-378	398	23	2008	2008	NUM
ftr-378	398	24	wlnr	wlnr	PROPN
ftr-378	398	25	24868372	24868372	NUM
ftr-378	398	26	.	.	PUNCT
ftr-378	399	1	president	president	PROPN
ftr-378	399	2	obama	obama	PROPN
ftr-378	399	3	certainly	certainly	ADV
ftr-378	399	4	has	have	AUX
ftr-378	399	5	not	not	PART
ftr-378	399	6	done	do	VERB
ftr-378	399	7	so	so	ADV
ftr-378	399	8	.	.	PUNCT
ftr-378	400	1	jeff	jeff	PROPN
ftr-378	400	2	zeleny	zeleny	PROPN
ftr-378	400	3	and	and	CCONJ
ftr-378	400	4	edmund	edmund	PROPN
ftr-378	400	5	l.	l.	PROPN
ftr-378	400	6	andrews	andrews	PROPN
ftr-378	400	7	,	,	PUNCT
ftr-378	400	8	obama	obama	PROPN
ftr-378	400	9	warns	warn	VERB
ftr-378	400	10	of	of	ADP
ftr-378	400	11	prospect	prospect	NOUN
ftr-378	400	12	for	for	ADP
ftr-378	400	13	trillion	trillion	NUM
ftr-378	400	14	-	-	PUNCT
ftr-378	400	15	dollar	dollar	NOUN
ftr-378	400	16	deficits	deficit	NOUN
ftr-378	400	17	,	,	PUNCT
ftr-378	400	18	n.y	n.y	PROPN
ftr-378	400	19	.	.	PROPN
ftr-378	400	20	times	times	PROPN
ftr-378	400	21	,	,	PUNCT
ftr-378	400	22	jan	jan	PROPN
ftr-378	400	23	.	.	PROPN
ftr-378	400	24	7	7	NUM
ftr-378	400	25	,	,	PUNCT
ftr-378	400	26	2009	2009	NUM
ftr-378	400	27	,	,	PUNCT
ftr-378	400	28	at	at	ADP
ftr-378	400	29	a1	a1	NOUN
ftr-378	400	30	,	,	PUNCT
ftr-378	400	31	available	available	ADJ
ftr-378	400	32	at	at	ADP
ftr-378	400	33	2009	2009	NUM
ftr-378	400	34	wlnr	wlnr	PROPN
ftr-378	400	35	288234	288234	NUM
ftr-378	400	36	(	(	PUNCT
ftr-378	400	37	quoting	quote	VERB
ftr-378	400	38	obama	obama	PROPN
ftr-378	400	39	’s	’s	PART
ftr-378	400	40	prediction	prediction	NOUN
ftr-378	400	41	that	that	SCONJ
ftr-378	400	42	governmental	governmental	ADJ
ftr-378	400	43	efforts	effort	NOUN
ftr-378	400	44	to	to	PART
ftr-378	400	45	reverse	reverse	VERB
ftr-378	400	46	the	the	DET
ftr-378	400	47	current	current	ADJ
ftr-378	400	48	economic	economic	ADJ
ftr-378	400	49	crisis	crisis	NOUN
ftr-378	400	50	would	would	AUX
ftr-378	400	51	lead	lead	VERB
ftr-378	400	52	to	to	ADP
ftr-378	400	53	“	"	PUNCT
ftr-378	400	54	trillion	trillion	NUM
ftr-378	400	55	-	-	PUNCT
ftr-378	400	56	dollar	dollar	NOUN
ftr-378	400	57	deficits	deficit	NOUN
ftr-378	400	58	for	for	ADP
ftr-378	400	59	years	year	NOUN
ftr-378	400	60	to	to	PART
ftr-378	400	61	come	come	VERB
ftr-378	400	62	.	.	PUNCT
ftr-378	400	63	”	"	PUNCT
ftr-378	401	1	)	)	PUNCT
ftr-378	401	2	71	71	NUM
ftr-378	401	3	.	.	PUNCT
ftr-378	402	1	see	see	VERB
ftr-378	402	2	,	,	PUNCT
ftr-378	402	3	e.g.	e.g.	ADV
ftr-378	402	4	,	,	PUNCT
ftr-378	402	5	75th	75th	ADJ
ftr-378	402	6	cong	cong	NOUN
ftr-378	402	7	.	.	PUNCT
ftr-378	403	1	rec	rec	PROPN
ftr-378	403	2	.	.	PROPN
ftr-378	403	3	6248	6248	NUM
ftr-378	403	4	(	(	PUNCT
ftr-378	403	5	1932	1932	NUM
ftr-378	403	6	)	)	PUNCT
ftr-378	403	7	(	(	PUNCT
ftr-378	403	8	statement	statement	NOUN
ftr-378	403	9	of	of	ADP
ftr-378	403	10	rep	rep	PROPN
ftr-378	403	11	.	.	PROPN
ftr-378	403	12	gilchrist	gilchrist	PROPN
ftr-378	403	13	)	)	PUNCT
ftr-378	403	14	(	(	PUNCT
ftr-378	403	15	suggesting	suggest	VERB
ftr-378	403	16	that	that	SCONJ
ftr-378	403	17	congress	congress	PROPN
ftr-378	403	18	borrow	borrow	VERB
ftr-378	403	19	on	on	ADP
ftr-378	403	20	a	a	DET
ftr-378	403	21	short	short	ADJ
ftr-378	403	22	-	-	PUNCT
ftr-378	403	23	term	term	NOUN
ftr-378	403	24	basis	basis	NOUN
ftr-378	403	25	in	in	ADP
ftr-378	403	26	anticipation	anticipation	NOUN
ftr-378	403	27	of	of	ADP
ftr-378	403	28	estate	estate	NOUN
ftr-378	403	29	tax	tax	NOUN
ftr-378	403	30	revenues	revenue	NOUN
ftr-378	403	31	)	)	PUNCT
ftr-378	403	32	;	;	PUNCT
ftr-378	404	1	75th	75th	ADJ
ftr-378	404	2	cong	cong	NOUN
ftr-378	404	3	.	.	PUNCT
ftr-378	405	1	rec	rec	PROPN
ftr-378	405	2	.	.	PROPN
ftr-378	405	3	6033	6033	NUM
ftr-378	405	4	(	(	PUNCT
ftr-378	405	5	1932	1932	NUM
ftr-378	405	6	)	)	PUNCT
ftr-378	405	7	(	(	PUNCT
ftr-378	405	8	statement	statement	NOUN
ftr-378	405	9	of	of	ADP
ftr-378	405	10	rep	rep	PROPN
ftr-378	405	11	.	.	PROPN
ftr-378	405	12	parsons	parsons	PROPN
ftr-378	405	13	)	)	PUNCT
ftr-378	405	14	(	(	PUNCT
ftr-378	405	15	suggesting	suggest	VERB
ftr-378	405	16	that	that	SCONJ
ftr-378	405	17	congress	congress	PROPN
ftr-378	405	18	borrow	borrow	VERB
ftr-378	405	19	an	an	DET
ftr-378	405	20	additional	additional	ADJ
ftr-378	405	21	$	$	SYM
ftr-378	405	22	600	600	NUM
ftr-378	405	23	million	million	NUM
ftr-378	405	24	on	on	ADP
ftr-378	405	25	a	a	DET
ftr-378	405	26	short	short	ADJ
ftr-378	405	27	-	-	PUNCT
ftr-378	405	28	term	term	NOUN
ftr-378	405	29	basis	basis	NOUN
ftr-378	405	30	)	)	PUNCT
ftr-378	405	31	;	;	PUNCT
ftr-378	405	32	75th	75th	ADJ
ftr-378	405	33	cong	cong	NOUN
ftr-378	405	34	.	.	PUNCT
ftr-378	406	1	rec	rec	PROPN
ftr-378	406	2	.	.	PROPN
ftr-378	406	3	6367	6367	NUM
ftr-378	406	4	(	(	PUNCT
ftr-378	406	5	1932	1932	NUM
ftr-378	406	6	)	)	PUNCT
ftr-378	406	7	(	(	PUNCT
ftr-378	406	8	statement	statement	NOUN
ftr-378	406	9	of	of	ADP
ftr-378	406	10	rep	rep	PROPN
ftr-378	406	11	.	.	PROPN
ftr-378	406	12	cross	cross	PROPN
ftr-378	406	13	)	)	PUNCT
ftr-378	406	14	(	(	PUNCT
ftr-378	406	15	“	"	PUNCT
ftr-378	406	16	[	[	X
ftr-378	406	17	a]n	a]n	ADJ
ftr-378	406	18	unbalanced	unbalanced	ADJ
ftr-378	406	19	budget	budget	NOUN
ftr-378	406	20	now	now	ADV
ftr-378	406	21	and	and	CCONJ
ftr-378	406	22	then	then	ADV
ftr-378	406	23	is	be	AUX
ftr-378	406	24	not	not	PART
ftr-378	406	25	an	an	DET
ftr-378	406	26	unmixed	unmixed	ADJ
ftr-378	406	27	evil	evil	NOUN
ftr-378	406	28	.	.	PUNCT
ftr-378	406	29	”	"	PUNCT
ftr-378	406	30	)	)	PUNCT
ftr-378	406	31	.	.	PUNCT
ftr-378	407	1	72	72	NUM
ftr-378	407	2	.	.	PUNCT
ftr-378	407	3	75th	75th	ADJ
ftr-378	407	4	cong	cong	NOUN
ftr-378	407	5	.	.	PUNCT
ftr-378	408	1	rec	rec	PROPN
ftr-378	408	2	.	.	PROPN
ftr-378	408	3	5807	5807	NUM
ftr-378	408	4	(	(	PUNCT
ftr-378	408	5	1932	1932	NUM
ftr-378	408	6	)	)	PUNCT
ftr-378	408	7	(	(	PUNCT
ftr-378	408	8	statement	statement	NOUN
ftr-378	408	9	of	of	ADP
ftr-378	408	10	rep	rep	PROPN
ftr-378	408	11	.	.	PROPN
ftr-378	408	12	crowther	crowther	PROPN
ftr-378	408	13	)	)	PUNCT
ftr-378	408	14	.	.	PUNCT
ftr-378	409	1	73	73	NUM
ftr-378	409	2	.	.	PUNCT
ftr-378	410	1	christian	christian	PROPN
ftr-378	410	2	william	william	PROPN
ftr-378	410	3	ramseyer	ramseyer	PROPN
ftr-378	410	4	,	,	PUNCT
ftr-378	410	5	in	in	ADP
ftr-378	410	6	biographical	biographical	ADJ
ftr-378	410	7	directory	directory	NOUN
ftr-378	410	8	of	of	ADP
ftr-378	410	9	the	the	DET
ftr-378	410	10	united	united	PROPN
ftr-378	410	11	states	states	PROPN
ftr-378	410	12	congress	congress	PROPN
ftr-378	410	13	,	,	PUNCT
ftr-378	410	14	available	available	ADJ
ftr-378	410	15	at	at	ADP
ftr-378	410	16	http://bioguide.congress.gov/scripts/biodisplay.pl	http://bioguide.congress.gov/scripts/biodisplay.pl	PROPN
ftr-378	410	17	?	?	PUNCT
ftr-378	411	1	index	index	NOUN
ftr-378	411	2	=	=	NOUN
ftr-378	411	3	r000031	r000031	NOUN
ftr-378	411	4	.	.	PROPN
ftr-378	412	1	74	74	NUM
ftr-378	412	2	.	.	PUNCT
ftr-378	413	1	i	i	PRON
ftr-378	413	2	d.	d.	PROPN
ftr-378	413	3	in	in	ADP
ftr-378	413	4	january	january	PROPN
ftr-378	413	5	1933	1933	NUM
ftr-378	413	6	,	,	PUNCT
ftr-378	413	7	president	president	PROPN
ftr-378	413	8	roosevelt	roosevelt	PROPN
ftr-378	413	9	appointed	appoint	VERB
ftr-378	413	10	ramseyer	ramseyer	NOUN
ftr-378	413	11	as	as	ADP
ftr-378	413	12	a	a	DET
ftr-378	413	13	judge	judge	NOUN
ftr-378	413	14	of	of	ADP
ftr-378	413	15	the	the	DET
ftr-378	413	16	united	united	PROPN
ftr-378	413	17	states	states	PROPN
ftr-378	413	18	customs	customs	PROPN
ftr-378	413	19	court	court	PROPN
ftr-378	413	20	.	.	PUNCT
ftr-378	414	1	roosevelt	roosevelt	PROPN
ftr-378	414	2	to	to	PART
ftr-378	414	3	have	have	VERB
ftr-378	414	4	record	record	NOUN
ftr-378	414	5	patronage	patronage	NOUN
ftr-378	414	6	,	,	PUNCT
ftr-378	414	7	n.y	n.y	PROPN
ftr-378	414	8	.	.	PROPN
ftr-378	414	9	times	times	PROPN
ftr-378	414	10	,	,	PUNCT
ftr-378	414	11	jan	jan	PROPN
ftr-378	414	12	.	.	PROPN
ftr-378	414	13	3	3	NUM
ftr-378	414	14	,	,	PUNCT
ftr-378	414	15	1933	1933	NUM
ftr-378	414	16	,	,	PUNCT
ftr-378	414	17	at	at	ADP
ftr-378	414	18	10	10	NUM
ftr-378	414	19	.	.	PUNCT
ftr-378	415	1	previously	previously	ADV
ftr-378	415	2	ramseyer	ramseyer	PROPN
ftr-378	415	3	had	have	AUX
ftr-378	415	4	been	be	AUX
ftr-378	415	5	under	under	ADP
ftr-378	415	6	consideration	consideration	NOUN
ftr-378	415	7	as	as	ADP
ftr-378	415	8	a	a	DET
ftr-378	415	9	possible	possible	ADJ
ftr-378	415	10	supreme	supreme	PROPN
ftr-378	415	11	court	court	PROPN
ftr-378	415	12	nominee	nominee	NOUN
ftr-378	415	13	to	to	PART
ftr-378	415	14	replace	replace	VERB
ftr-378	415	15	the	the	DET
ftr-378	415	16	retiring	retire	VERB
ftr-378	415	17	oliver	oliver	PROPN
ftr-378	415	18	wendell	wendell	PROPN
ftr-378	415	19	holmes	holmes	PROPN
ftr-378	415	20	.	.	PROPN
ftr-378	416	1	twenty	twenty	NUM
ftr-378	416	2	are	be	AUX
ftr-378	416	3	mentioned	mention	VERB
ftr-378	416	4	for	for	ADP
ftr-378	416	5	supreme	supreme	PROPN
ftr-378	416	6	court	court	PROPN
ftr-378	416	7	,	,	PUNCT
ftr-378	416	8	n.y	n.y	PROPN
ftr-378	416	9	.	.	PROPN
ftr-378	416	10	times	times	PROPN
ftr-378	416	11	,	,	PUNCT
ftr-378	416	12	jan	jan	PROPN
ftr-378	416	13	.	.	PROPN
ftr-378	416	14	16	16	NUM
ftr-378	416	15	,	,	PUNCT
ftr-378	416	16	1932	1932	NUM
ftr-378	416	17	,	,	PUNCT
ftr-378	416	18	at	at	ADP
ftr-378	416	19	17	17	NUM
ftr-378	416	20	.	.	PUNCT
ftr-378	417	1	2010	2010	NUM
ftr-378	417	2	]	]	PUNCT
ftr-378	417	3	ghosts	ghost	NOUN
ftr-378	417	4	of	of	ADP
ftr-378	417	5	1932	1932	NUM
ftr-378	417	6	891	891	NUM
ftr-378	417	7	legislative	legislative	ADJ
ftr-378	417	8	career	career	NOUN
ftr-378	417	9	.	.	PUNCT
ftr-378	418	1	by	by	ADP
ftr-378	418	2	way	way	NOUN
ftr-378	418	3	of	of	ADP
ftr-378	418	4	illustration	illustration	NOUN
ftr-378	418	5	,	,	PUNCT
ftr-378	418	6	the	the	DET
ftr-378	418	7	entire	entire	ADJ
ftr-378	418	8	universe	universe	NOUN
ftr-378	418	9	of	of	ADP
ftr-378	418	10	law	law	NOUN
ftr-378	418	11	review	review	NOUN
ftr-378	418	12	articles	article	NOUN
ftr-378	418	13	in	in	ADP
ftr-378	418	14	westlaw	westlaw	NOUN
ftr-378	418	15	reveals	reveal	VERB
ftr-378	418	16	just	just	ADV
ftr-378	418	17	five	five	NUM
ftr-378	418	18	mentions	mention	NOUN
ftr-378	418	19	of	of	ADP
ftr-378	418	20	his	his	PRON
ftr-378	418	21	name	name	NOUN
ftr-378	418	22	.	.	PUNCT
ftr-378	419	1	75	75	NUM
ftr-378	419	2	the	the	DET
ftr-378	419	3	same	same	ADJ
ftr-378	419	4	westlaw	westlaw	NOUN
ftr-378	419	5	database	database	NOUN
ftr-378	419	6	suggests	suggest	VERB
ftr-378	419	7	that	that	SCONJ
ftr-378	419	8	muppet	muppet	NOUN
ftr-378	419	9	kermit	kermit	PROPN
ftr-378	419	10	the	the	DET
ftr-378	419	11	frog	frog	NOUN
ftr-378	419	12	has	have	AUX
ftr-378	419	13	received	receive	VERB
ftr-378	419	14	more	more	ADJ
ftr-378	419	15	than	than	ADP
ftr-378	419	16	six	six	NUM
ftr-378	419	17	times	time	NOUN
ftr-378	419	18	the	the	DET
ftr-378	419	19	scholarly	scholarly	ADJ
ftr-378	419	20	attention	attention	NOUN
ftr-378	419	21	accorded	accord	VERB
ftr-378	419	22	to	to	ADP
ftr-378	419	23	ramseyer	ramseyer	NOUN
ftr-378	419	24	,	,	PUNCT
ftr-378	419	25	76	76	NUM
ftr-378	419	26	while	while	SCONJ
ftr-378	419	27	the	the	DET
ftr-378	419	28	trials	trial	NOUN
ftr-378	419	29	and	and	CCONJ
ftr-378	419	30	tribulations	tribulation	NOUN
ftr-378	419	31	of	of	ADP
ftr-378	419	32	singer	singer	NOUN
ftr-378	419	33	britney	britney	NOUN
ftr-378	419	34	spears	spear	NOUN
ftr-378	419	35	have	have	AUX
ftr-378	419	36	earned	earn	VERB
ftr-378	419	37	her	she	PRON
ftr-378	419	38	more	more	ADJ
ftr-378	419	39	than	than	ADP
ftr-378	419	40	300	300	NUM
ftr-378	419	41	scholarly	scholarly	ADJ
ftr-378	419	42	references	reference	NOUN
ftr-378	419	43	.	.	PUNCT
ftr-378	420	1	77	77	NUM
ftr-378	420	2	while	while	SCONJ
ftr-378	420	3	lacking	lack	VERB
ftr-378	420	4	the	the	DET
ftr-378	420	5	iconic	iconic	ADJ
ftr-378	420	6	celebrity	celebrity	NOUN
ftr-378	420	7	status	status	NOUN
ftr-378	420	8	accorded	accord	VERB
ftr-378	420	9	to	to	ADP
ftr-378	420	10	others	other	NOUN
ftr-378	420	11	,	,	PUNCT
ftr-378	420	12	ramseyer	ramseyer	NOUN
ftr-378	420	13	achieved	achieve	VERB
ftr-378	420	14	something	something	PRON
ftr-378	420	15	that	that	PRON
ftr-378	420	16	neither	neither	CCONJ
ftr-378	420	17	a	a	DET
ftr-378	420	18	frog	frog	NOUN
ftr-378	420	19	nor	nor	CCONJ
ftr-378	420	20	a	a	DET
ftr-378	420	21	pop	pop	NOUN
ftr-378	420	22	singer	singer	NOUN
ftr-378	420	23	ever	ever	ADV
ftr-378	420	24	has	have	VERB
ftr-378	420	25	:	:	PUNCT
ftr-378	420	26	he	he	PRON
ftr-378	420	27	single	single	ADV
ftr-378	420	28	-	-	PUNCT
ftr-378	420	29	handedly	handedly	ADV
ftr-378	420	30	designed	design	VERB
ftr-378	420	31	many	many	ADJ
ftr-378	420	32	of	of	ADP
ftr-378	420	33	the	the	DET
ftr-378	420	34	estate	estate	NOUN
ftr-378	420	35	and	and	CCONJ
ftr-378	420	36	gift	gift	NOUN
ftr-378	420	37	tax	tax	NOUN
ftr-378	420	38	provisions	provision	NOUN
ftr-378	420	39	included	include	VERB
ftr-378	420	40	in	in	ADP
ftr-378	420	41	the	the	DET
ftr-378	420	42	revenue	revenue	NOUN
ftr-378	420	43	act	act	NOUN
ftr-378	420	44	of	of	ADP
ftr-378	420	45	1932	1932	NUM
ftr-378	420	46	.	.	PUNCT
ftr-378	421	1	78	78	NUM
ftr-378	421	2	the	the	DET
ftr-378	421	3	exemption	exemption	NOUN
ftr-378	421	4	,	,	PUNCT
ftr-378	421	5	tax	tax	NOUN
ftr-378	421	6	brackets	bracket	NOUN
ftr-378	421	7	,	,	PUNCT
ftr-378	421	8	and	and	CCONJ
ftr-378	421	9	rate	rate	NOUN
ftr-378	421	10	tables	table	NOUN
ftr-378	421	11	were	be	AUX
ftr-378	421	12	all	all	PRON
ftr-378	421	13	included	include	VERB
ftr-378	421	14	in	in	ADP
ftr-378	421	15	the	the	DET
ftr-378	421	16	“	"	PUNCT
ftr-378	421	17	ramseyer	ramseyer	NOUN
ftr-378	421	18	amendment	amendment	NOUN
ftr-378	421	19	,	,	PUNCT
ftr-378	421	20	”	"	PUNCT
ftr-378	421	21	which	which	PRON
ftr-378	421	22	the	the	DET
ftr-378	421	23	congressman	congressman	NOUN
ftr-378	421	24	from	from	ADP
ftr-378	421	25	iowa	iowa	PROPN
ftr-378	421	26	successfully	successfully	ADV
ftr-378	421	27	offered	offer	VERB
ftr-378	421	28	as	as	ADP
ftr-378	421	29	an	an	DET
ftr-378	421	30	alternative	alternative	NOUN
ftr-378	421	31	to	to	ADP
ftr-378	421	32	the	the	DET
ftr-378	421	33	estate	estate	NOUN
ftr-378	421	34	tax	tax	NOUN
ftr-378	421	35	provisions	provision	NOUN
ftr-378	421	36	proposed	propose	VERB
ftr-378	421	37	by	by	ADP
ftr-378	421	38	the	the	DET
ftr-378	421	39	house	house	PROPN
ftr-378	421	40	ways	way	NOUN
ftr-378	421	41	&	&	CCONJ
ftr-378	421	42	means	mean	VERB
ftr-378	421	43	committee	committee	NOUN
ftr-378	421	44	.	.	PUNCT
ftr-378	422	1	this	this	DET
ftr-378	422	2	achievement	achievement	NOUN
ftr-378	422	3	was	be	AUX
ftr-378	422	4	a	a	DET
ftr-378	422	5	fitting	fitting	ADJ
ftr-378	422	6	capstone	capstone	NOUN
ftr-378	422	7	to	to	ADP
ftr-378	422	8	ramseyer	ramseyer	NOUN
ftr-378	422	9	’s	’s	PART
ftr-378	422	10	career	career	NOUN
ftr-378	422	11	as	as	ADP
ftr-378	422	12	one	one	NUM
ftr-378	422	13	of	of	ADP
ftr-378	422	14	congress	congress	PROPN
ftr-378	422	15	’s	’s	PART
ftr-378	422	16	experts	expert	NOUN
ftr-378	422	17	on	on	ADP
ftr-378	422	18	matters	matter	NOUN
ftr-378	422	19	of	of	ADP
ftr-378	422	20	estate	estate	NOUN
ftr-378	422	21	and	and	CCONJ
ftr-378	422	22	gift	gift	NOUN
ftr-378	422	23	tax	tax	NOUN
ftr-378	422	24	.	.	PUNCT
ftr-378	423	1	79	79	NUM
ftr-378	423	2	ramseyer	ramseyer	NOUN
ftr-378	423	3	had	have	AUX
ftr-378	423	4	been	be	AUX
ftr-378	423	5	a	a	DET
ftr-378	423	6	vocal	vocal	ADJ
ftr-378	423	7	proponent	proponent	NOUN
ftr-378	423	8	of	of	ADP
ftr-378	423	9	increased	increase	VERB
ftr-378	423	10	estate	estate	NOUN
ftr-378	423	11	taxation	taxation	NOUN
ftr-378	423	12	as	as	ADV
ftr-378	423	13	early	early	ADV
ftr-378	423	14	as	as	ADP
ftr-378	423	15	1921	1921	NUM
ftr-378	423	16	,	,	PUNCT
ftr-378	423	17	seeing	see	VERB
ftr-378	423	18	in	in	ADP
ftr-378	423	19	america	america	PROPN
ftr-378	423	20	’s	’s	PART
ftr-378	423	21	growing	grow	VERB
ftr-378	423	22	wealth	wealth	NOUN
ftr-378	423	23	“	"	PUNCT
ftr-378	423	24	a	a	DET
ftr-378	423	25	large	large	ADJ
ftr-378	423	26	and	and	CCONJ
ftr-378	423	27	inexhaustible	inexhaustible	ADJ
ftr-378	423	28	reservoir	reservoir	NOUN
ftr-378	423	29	”	"	PUNCT
ftr-378	423	30	of	of	ADP
ftr-378	423	31	potential	potential	ADJ
ftr-378	423	32	tax	tax	NOUN
ftr-378	423	33	revenue	revenue	NOUN
ftr-378	423	34	80	80	NUM
ftr-378	423	35	and	and	CCONJ
ftr-378	423	36	contending	contend	VERB
ftr-378	423	37	that	that	SCONJ
ftr-378	423	38	the	the	DET
ftr-378	423	39	federal	federal	ADJ
ftr-378	423	40	government	government	NOUN
ftr-378	423	41	had	have	AUX
ftr-378	423	42	“	"	PUNCT
ftr-378	423	43	hardly	hardly	ADV
ftr-378	423	44	scratched	scratch	VERB
ftr-378	423	45	the	the	DET
ftr-378	423	46	surface	surface	NOUN
ftr-378	423	47	of	of	ADP
ftr-378	423	48	the	the	DET
ftr-378	423	49	possibilities	possibility	NOUN
ftr-378	423	50	of	of	ADP
ftr-378	423	51	the	the	DET
ftr-378	423	52	estate	estate	NOUN
ftr-378	423	53	tax	tax	NOUN
ftr-378	423	54	as	as	ADP
ftr-378	423	55	a	a	DET
ftr-378	423	56	revenue	revenue	NOUN
ftr-378	423	57	getter	getter	NOUN
ftr-378	423	58	.	.	PUNCT
ftr-378	423	59	”	"	PUNCT
ftr-378	424	1	81	81	NUM
ftr-378	424	2	by	by	ADP
ftr-378	424	3	more	more	ADV
ftr-378	424	4	aggressively	aggressively	ADV
ftr-378	424	5	tapping	tap	VERB
ftr-378	424	6	that	that	DET
ftr-378	424	7	revenue	revenue	NOUN
ftr-378	424	8	source	source	NOUN
ftr-378	424	9	,	,	PUNCT
ftr-378	424	10	ramseyer	ramseyer	NOUN
ftr-378	424	11	75	75	NUM
ftr-378	424	12	.	.	PUNCT
ftr-378	425	1	search	search	NOUN
ftr-378	425	2	of	of	ADP
ftr-378	425	3	westlaw	westlaw	NOUN
ftr-378	425	4	“	"	PUNCT
ftr-378	425	5	jlr	jlr	PROPN
ftr-378	425	6	”	"	PUNCT
ftr-378	425	7	database	database	NOUN
ftr-378	425	8	performed	perform	VERB
ftr-378	425	9	on	on	ADP
ftr-378	425	10	aug	aug	PROPN
ftr-378	425	11	.	.	PROPN
ftr-378	425	12	10	10	NUM
ftr-378	425	13	,	,	PUNCT
ftr-378	425	14	2009	2009	NUM
ftr-378	425	15	located	locate	VERB
ftr-378	425	16	5	5	NUM
ftr-378	425	17	documents	document	NOUN
ftr-378	425	18	.	.	PUNCT
ftr-378	426	1	76	76	NUM
ftr-378	426	2	.	.	PUNCT
ftr-378	427	1	search	search	NOUN
ftr-378	427	2	of	of	ADP
ftr-378	427	3	westlaw	westlaw	NOUN
ftr-378	427	4	“	"	PUNCT
ftr-378	427	5	jlr	jlr	PROPN
ftr-378	427	6	”	"	PUNCT
ftr-378	427	7	database	database	NOUN
ftr-378	427	8	performed	perform	VERB
ftr-378	427	9	on	on	ADP
ftr-378	427	10	aug	aug	PROPN
ftr-378	427	11	.	.	PROPN
ftr-378	427	12	10	10	NUM
ftr-378	427	13	,	,	PUNCT
ftr-378	427	14	2009	2009	NUM
ftr-378	427	15	located	locate	VERB
ftr-378	427	16	31	31	NUM
ftr-378	427	17	documents	document	NOUN
ftr-378	427	18	.	.	PUNCT
ftr-378	428	1	kermit	kermit	PROPN
ftr-378	428	2	the	the	DET
ftr-378	428	3	frog	frog	NOUN
ftr-378	428	4	is	be	AUX
ftr-378	428	5	one	one	NUM
ftr-378	428	6	of	of	ADP
ftr-378	428	7	the	the	DET
ftr-378	428	8	best	well	ADV
ftr-378	428	9	known	know	VERB
ftr-378	428	10	of	of	ADP
ftr-378	428	11	the	the	DET
ftr-378	428	12	“	"	PUNCT
ftr-378	428	13	muppets	muppet	NOUN
ftr-378	428	14	,	,	PUNCT
ftr-378	428	15	”	"	PUNCT
ftr-378	428	16	a	a	DET
ftr-378	428	17	series	series	NOUN
ftr-378	428	18	of	of	ADP
ftr-378	428	19	large	large	ADJ
ftr-378	428	20	puppets	puppet	NOUN
ftr-378	428	21	created	create	VERB
ftr-378	428	22	by	by	ADP
ftr-378	428	23	jim	jim	PROPN
ftr-378	428	24	henson	henson	PROPN
ftr-378	428	25	and	and	CCONJ
ftr-378	428	26	featured	feature	VERB
ftr-378	428	27	on	on	ADP
ftr-378	428	28	the	the	DET
ftr-378	428	29	children	child	NOUN
ftr-378	428	30	’s	’s	PART
ftr-378	428	31	television	television	NOUN
ftr-378	428	32	show	show	NOUN
ftr-378	428	33	“	"	PUNCT
ftr-378	428	34	sesame	sesame	PROPN
ftr-378	428	35	street	street	NOUN
ftr-378	428	36	”	"	PUNCT
ftr-378	428	37	for	for	ADP
ftr-378	428	38	the	the	DET
ftr-378	428	39	past	past	ADJ
ftr-378	428	40	four	four	NUM
ftr-378	428	41	decades	decade	NOUN
ftr-378	428	42	.	.	PUNCT
ftr-378	429	1	kermit	kermit	PROPN
ftr-378	429	2	’s	’s	PART
ftr-378	429	3	popularity	popularity	NOUN
ftr-378	429	4	in	in	ADP
ftr-378	429	5	law	law	NOUN
ftr-378	429	6	reviews	review	NOUN
ftr-378	429	7	is	be	AUX
ftr-378	429	8	attributable	attributable	ADJ
ftr-378	429	9	in	in	ADP
ftr-378	429	10	part	part	NOUN
ftr-378	429	11	to	to	ADP
ftr-378	429	12	his	his	PRON
ftr-378	429	13	frequent	frequent	ADJ
ftr-378	429	14	performance	performance	NOUN
ftr-378	429	15	of	of	ADP
ftr-378	429	16	a	a	DET
ftr-378	429	17	song	song	NOUN
ftr-378	429	18	entitled	entitle	VERB
ftr-378	429	19	“	"	PUNCT
ftr-378	429	20	it	it	PRON
ftr-378	429	21	’s	’	VERB
ftr-378	429	22	not	not	PART
ftr-378	429	23	easy	easy	ADJ
ftr-378	429	24	being	be	AUX
ftr-378	429	25	green	green	ADJ
ftr-378	429	26	,	,	PUNCT
ftr-378	429	27	”	"	PUNCT
ftr-378	429	28	a	a	DET
ftr-378	429	29	phrase	phrase	NOUN
ftr-378	429	30	often	often	ADV
ftr-378	429	31	-	-	PUNCT
ftr-378	429	32	repeated	repeat	VERB
ftr-378	429	33	in	in	ADP
ftr-378	429	34	law	law	NOUN
ftr-378	429	35	review	review	NOUN
ftr-378	429	36	articles	article	NOUN
ftr-378	429	37	dealing	deal	VERB
ftr-378	429	38	with	with	ADP
ftr-378	429	39	environmental	environmental	ADJ
ftr-378	429	40	law	law	NOUN
ftr-378	429	41	matters	matter	NOUN
ftr-378	429	42	.	.	PUNCT
ftr-378	430	1	77	77	NUM
ftr-378	430	2	.	.	PUNCT
ftr-378	431	1	search	search	NOUN
ftr-378	431	2	of	of	ADP
ftr-378	431	3	westlaw	westlaw	NOUN
ftr-378	431	4	“	"	PUNCT
ftr-378	431	5	jlr	jlr	PROPN
ftr-378	431	6	”	"	PUNCT
ftr-378	431	7	database	database	NOUN
ftr-378	431	8	performed	perform	VERB
ftr-378	431	9	on	on	ADP
ftr-378	431	10	aug	aug	PROPN
ftr-378	431	11	.	.	PROPN
ftr-378	431	12	10	10	NUM
ftr-378	431	13	,	,	PUNCT
ftr-378	431	14	2009	2009	NUM
ftr-378	431	15	located	locate	VERB
ftr-378	431	16	309	309	NUM
ftr-378	431	17	documents	document	NOUN
ftr-378	431	18	.	.	PUNCT
ftr-378	432	1	78	78	NUM
ftr-378	432	2	.	.	PUNCT
ftr-378	433	1	while	while	SCONJ
ftr-378	433	2	ramseyer	ramseyer	NOUN
ftr-378	433	3	deserves	deserve	VERB
ftr-378	433	4	full	full	ADJ
ftr-378	433	5	responsibility	responsibility	NOUN
ftr-378	433	6	for	for	ADP
ftr-378	433	7	designing	design	VERB
ftr-378	433	8	many	many	ADJ
ftr-378	433	9	of	of	ADP
ftr-378	433	10	the	the	DET
ftr-378	433	11	1932	1932	NUM
ftr-378	433	12	estate	estate	NOUN
ftr-378	433	13	and	and	CCONJ
ftr-378	433	14	gift	gift	NOUN
ftr-378	433	15	tax	tax	NOUN
ftr-378	433	16	provisions	provision	NOUN
ftr-378	433	17	,	,	PUNCT
ftr-378	433	18	he	he	PRON
ftr-378	433	19	did	do	AUX
ftr-378	433	20	not	not	PART
ftr-378	433	21	personally	personally	ADV
ftr-378	433	22	design	design	VERB
ftr-378	433	23	the	the	DET
ftr-378	433	24	rate	rate	NOUN
ftr-378	433	25	table	table	NOUN
ftr-378	433	26	adopted	adopt	VERB
ftr-378	433	27	in	in	ADP
ftr-378	433	28	1932	1932	NUM
ftr-378	433	29	.	.	PUNCT
ftr-378	434	1	the	the	DET
ftr-378	434	2	rate	rate	NOUN
ftr-378	434	3	table	table	NOUN
ftr-378	434	4	itself	itself	PRON
ftr-378	434	5	was	be	AUX
ftr-378	434	6	produced	produce	VERB
ftr-378	434	7	by	by	ADP
ftr-378	434	8	l.	l.	PROPN
ftr-378	434	9	h.	h.	PROPN
ftr-378	434	10	parker	parker	PROPN
ftr-378	434	11	,	,	PUNCT
ftr-378	434	12	chief	chief	NOUN
ftr-378	434	13	of	of	ADP
ftr-378	434	14	staff	staff	NOUN
ftr-378	434	15	of	of	ADP
ftr-378	434	16	the	the	DET
ftr-378	434	17	joint	joint	ADJ
ftr-378	434	18	committee	committee	NOUN
ftr-378	434	19	on	on	ADP
ftr-378	434	20	taxation	taxation	NOUN
ftr-378	434	21	,	,	PUNCT
ftr-378	434	22	who	who	PRON
ftr-378	434	23	designed	design	VERB
ftr-378	434	24	it	it	PRON
ftr-378	434	25	in	in	ADP
ftr-378	434	26	response	response	NOUN
ftr-378	434	27	to	to	ADP
ftr-378	434	28	ramseyer	ramseyer	NOUN
ftr-378	434	29	’s	’s	PART
ftr-378	434	30	request	request	NOUN
ftr-378	434	31	that	that	PRON
ftr-378	434	32	parker	parker	PROPN
ftr-378	434	33	design	design	VERB
ftr-378	434	34	an	an	DET
ftr-378	434	35	estate	estate	NOUN
ftr-378	434	36	tax	tax	NOUN
ftr-378	434	37	rate	rate	NOUN
ftr-378	434	38	table	table	NOUN
ftr-378	434	39	that	that	PRON
ftr-378	434	40	would	would	AUX
ftr-378	434	41	generate	generate	VERB
ftr-378	434	42	$	$	SYM
ftr-378	434	43	500,000,000	500,000,000	NUM
ftr-378	434	44	of	of	ADP
ftr-378	434	45	tax	tax	NOUN
ftr-378	434	46	annually	annually	ADV
ftr-378	434	47	with	with	ADP
ftr-378	434	48	a	a	DET
ftr-378	434	49	$	$	SYM
ftr-378	434	50	50,000	50,000	NUM
ftr-378	434	51	exemption	exemption	NOUN
ftr-378	434	52	.	.	PUNCT
ftr-378	435	1	revenue	revenue	NOUN
ftr-378	435	2	revision	revision	NOUN
ftr-378	435	3	,	,	PUNCT
ftr-378	435	4	1932	1932	NUM
ftr-378	435	5	:	:	PUNCT
ftr-378	435	6	hearings	hearing	NOUN
ftr-378	435	7	before	before	ADP
ftr-378	435	8	the	the	DET
ftr-378	435	9	h.	h.	PROPN
ftr-378	435	10	comm	comm	NOUN
ftr-378	435	11	.	.	PUNCT
ftr-378	436	1	on	on	ADP
ftr-378	436	2	ways	way	NOUN
ftr-378	436	3	and	and	CCONJ
ftr-378	436	4	means	mean	NOUN
ftr-378	436	5	,	,	PUNCT
ftr-378	436	6	72nd	72nd	PROPN
ftr-378	436	7	cong	cong	NOUN
ftr-378	436	8	.	.	PUNCT
ftr-378	437	1	433	433	NUM
ftr-378	437	2	(	(	PUNCT
ftr-378	437	3	1932	1932	NUM
ftr-378	437	4	)	)	PUNCT
ftr-378	438	1	[	[	X
ftr-378	438	2	hereinafter	hereinafter	NOUN
ftr-378	438	3	1932	1932	NUM
ftr-378	438	4	house	house	NOUN
ftr-378	438	5	hearings	hearing	NOUN
ftr-378	438	6	]	]	PUNCT
ftr-378	438	7	.	.	PUNCT
ftr-378	439	1	79	79	NUM
ftr-378	439	2	.	.	PUNCT
ftr-378	440	1	ratner	ratner	PROPN
ftr-378	440	2	,	,	PUNCT
ftr-378	440	3	supra	supra	PROPN
ftr-378	440	4	note	note	NOUN
ftr-378	440	5	9	9	NUM
ftr-378	440	6	,	,	PUNCT
ftr-378	440	7	at	at	ADP
ftr-378	440	8	449	449	NUM
ftr-378	440	9	(	(	PUNCT
ftr-378	440	10	calling	call	VERB
ftr-378	440	11	ramseyer	ramseyer	NOUN
ftr-378	440	12	the	the	DET
ftr-378	440	13	“	"	PUNCT
ftr-378	440	14	veteran	veteran	ADJ
ftr-378	440	15	champion	champion	NOUN
ftr-378	440	16	of	of	ADP
ftr-378	440	17	the	the	DET
ftr-378	440	18	estate	estate	NOUN
ftr-378	440	19	and	and	CCONJ
ftr-378	440	20	gift	gift	NOUN
ftr-378	440	21	taxes	taxis	NOUN
ftr-378	440	22	”	"	PUNCT
ftr-378	440	23	)	)	PUNCT
ftr-378	440	24	.	.	PUNCT
ftr-378	441	1	80	80	NUM
ftr-378	441	2	.	.	PUNCT
ftr-378	442	1	hearings	hearing	NOUN
ftr-378	442	2	on	on	ADP
ftr-378	442	3	internal	internal	ADJ
ftr-378	442	4	-	-	PUNCT
ftr-378	442	5	revenue	revenue	NOUN
ftr-378	442	6	revision	revision	NOUN
ftr-378	442	7	before	before	ADP
ftr-378	442	8	the	the	DET
ftr-378	442	9	h.	h.	PROPN
ftr-378	442	10	comm	comm	NOUN
ftr-378	442	11	.	.	PUNCT
ftr-378	443	1	on	on	ADP
ftr-378	443	2	ways	way	NOUN
ftr-378	443	3	and	and	CCONJ
ftr-378	443	4	means	mean	NOUN
ftr-378	443	5	,	,	PUNCT
ftr-378	443	6	67th	67th	ADJ
ftr-378	443	7	cong	cong	NOUN
ftr-378	443	8	.	.	PUNCT
ftr-378	444	1	200	200	NUM
ftr-378	444	2	(	(	PUNCT
ftr-378	444	3	1921	1921	NUM
ftr-378	444	4	)	)	PUNCT
ftr-378	445	1	[	[	X
ftr-378	445	2	hereinafter	hereinafter	NOUN
ftr-378	445	3	1921	1921	NUM
ftr-378	445	4	house	house	NOUN
ftr-378	445	5	hearings	hearing	NOUN
ftr-378	445	6	]	]	PUNCT
ftr-378	445	7	(	(	PUNCT
ftr-378	445	8	statement	statement	NOUN
ftr-378	445	9	of	of	ADP
ftr-378	445	10	rep	rep	PROPN
ftr-378	445	11	.	.	PROPN
ftr-378	445	12	ramseyer	ramseyer	PROPN
ftr-378	445	13	)	)	PUNCT
ftr-378	445	14	.	.	PUNCT
ftr-378	446	1	81	81	NUM
ftr-378	446	2	.	.	PUNCT
ftr-378	447	1	75th	75th	ADJ
ftr-378	447	2	cong	cong	NOUN
ftr-378	447	3	.	.	PUNCT
ftr-378	448	1	rec	rec	PROPN
ftr-378	448	2	.	.	PROPN
ftr-378	448	3	5896	5896	NUM
ftr-378	448	4	(	(	PUNCT
ftr-378	448	5	1932	1932	NUM
ftr-378	448	6	)	)	PUNCT
ftr-378	448	7	(	(	PUNCT
ftr-378	448	8	statement	statement	NOUN
ftr-378	448	9	of	of	ADP
ftr-378	448	10	rep	rep	PROPN
ftr-378	448	11	.	.	PROPN
ftr-378	448	12	ramseyer	ramseyer	PROPN
ftr-378	448	13	)	)	PUNCT
ftr-378	448	14	.	.	PUNCT
ftr-378	449	1	892	892	NUM
ftr-378	449	2	florida	florida	PROPN
ftr-378	449	3	tax	tax	PROPN
ftr-378	449	4	review	review	NOUN
ftr-378	449	5	[	[	X
ftr-378	449	6	vol.9:10	vol.9:10	NOUN
ftr-378	449	7	argued	argue	VERB
ftr-378	449	8	,	,	PUNCT
ftr-378	449	9	congress	congress	PROPN
ftr-378	449	10	would	would	AUX
ftr-378	449	11	be	be	AUX
ftr-378	449	12	able	able	ADJ
ftr-378	449	13	to	to	PART
ftr-378	449	14	lessen	lessen	VERB
ftr-378	449	15	other	other	ADJ
ftr-378	449	16	“	"	PUNCT
ftr-378	449	17	burdensome	burdensome	ADJ
ftr-378	449	18	taxes	taxis	NOUN
ftr-378	449	19	now	now	ADV
ftr-378	449	20	weighing	weigh	VERB
ftr-378	449	21	so	so	ADV
ftr-378	449	22	heavily	heavily	ADV
ftr-378	449	23	on	on	ADP
ftr-378	449	24	the	the	DET
ftr-378	449	25	backs	back	NOUN
ftr-378	449	26	of	of	ADP
ftr-378	449	27	the	the	DET
ftr-378	449	28	people	people	NOUN
ftr-378	449	29	.	.	PUNCT
ftr-378	449	30	”	"	PUNCT
ftr-378	450	1	82	82	NUM
ftr-378	450	2	while	while	SCONJ
ftr-378	450	3	he	he	PRON
ftr-378	450	4	cited	cite	VERB
ftr-378	450	5	andrew	andrew	PROPN
ftr-378	450	6	carnegie	carnegie	PROPN
ftr-378	450	7	as	as	ADP
ftr-378	450	8	the	the	DET
ftr-378	450	9	inspiration	inspiration	NOUN
ftr-378	450	10	for	for	ADP
ftr-378	450	11	his	his	PRON
ftr-378	450	12	support	support	NOUN
ftr-378	450	13	of	of	ADP
ftr-378	450	14	inheritance	inheritance	NOUN
ftr-378	450	15	taxation	taxation	NOUN
ftr-378	450	16	,	,	PUNCT
ftr-378	450	17	83	83	NUM
ftr-378	450	18	ramseyer	ramseyer	NOUN
ftr-378	450	19	often	often	ADV
ftr-378	450	20	broke	break	VERB
ftr-378	450	21	with	with	ADP
ftr-378	450	22	carnegie	carnegie	NOUN
ftr-378	450	23	and	and	CCONJ
ftr-378	450	24	many	many	ADJ
ftr-378	450	25	other	other	ADJ
ftr-378	450	26	social	social	ADJ
ftr-378	450	27	progressives	progressive	NOUN
ftr-378	450	28	on	on	ADP
ftr-378	450	29	key	key	ADJ
ftr-378	450	30	questions	question	NOUN
ftr-378	450	31	.	.	PUNCT
ftr-378	451	1	for	for	ADP
ftr-378	451	2	example	example	NOUN
ftr-378	451	3	,	,	PUNCT
ftr-378	451	4	ramseyer	ramseyer	PROPN
ftr-378	451	5	opposed	oppose	VERB
ftr-378	451	6	an	an	DET
ftr-378	451	7	unlimited	unlimited	ADJ
ftr-378	451	8	charitable	charitable	ADJ
ftr-378	451	9	deduction	deduction	NOUN
ftr-378	451	10	for	for	ADP
ftr-378	451	11	transfers	transfer	NOUN
ftr-378	451	12	made	make	VERB
ftr-378	451	13	at	at	ADP
ftr-378	451	14	death	death	NOUN
ftr-378	451	15	.	.	PUNCT
ftr-378	452	1	84	84	NUM
ftr-378	452	2	while	while	SCONJ
ftr-378	452	3	nontaxable	nontaxable	ADJ
ftr-378	452	4	charitable	charitable	ADJ
ftr-378	452	5	transfers	transfer	NOUN
ftr-378	452	6	indeed	indeed	ADV
ftr-378	452	7	would	would	AUX
ftr-378	452	8	have	have	VERB
ftr-378	452	9	a	a	DET
ftr-378	452	10	redistributive	redistributive	ADJ
ftr-378	452	11	effect	effect	NOUN
ftr-378	452	12	,	,	PUNCT
ftr-378	452	13	ramseyer	ramseyer	NOUN
ftr-378	452	14	considered	consider	VERB
ftr-378	452	15	them	they	PRON
ftr-378	452	16	undesirable	undesirable	ADJ
ftr-378	452	17	insofar	insofar	ADV
ftr-378	452	18	as	as	SCONJ
ftr-378	452	19	they	they	PRON
ftr-378	452	20	deprived	deprive	VERB
ftr-378	452	21	the	the	DET
ftr-378	452	22	government	government	NOUN
ftr-378	452	23	of	of	ADP
ftr-378	452	24	its	its	PRON
ftr-378	452	25	share	share	NOUN
ftr-378	452	26	of	of	ADP
ftr-378	452	27	the	the	DET
ftr-378	452	28	decedent	decedent	NOUN
ftr-378	452	29	’s	’s	PART
ftr-378	452	30	wealth	wealth	NOUN
ftr-378	452	31	.	.	PUNCT
ftr-378	453	1	85	85	NUM
ftr-378	453	2	for	for	ADP
ftr-378	453	3	ramseyer	ramseyer	NOUN
ftr-378	453	4	,	,	PUNCT
ftr-378	453	5	unlike	unlike	ADP
ftr-378	453	6	many	many	ADJ
ftr-378	453	7	other	other	ADJ
ftr-378	453	8	progressives	progressive	NOUN
ftr-378	453	9	,	,	PUNCT
ftr-378	453	10	estate	estate	NOUN
ftr-378	453	11	taxation	taxation	NOUN
ftr-378	453	12	was	be	AUX
ftr-378	453	13	first	first	ADJ
ftr-378	453	14	and	and	CCONJ
ftr-378	453	15	foremost	foremost	ADV
ftr-378	453	16	a	a	DET
ftr-378	453	17	means	means	NOUN
ftr-378	453	18	of	of	ADP
ftr-378	453	19	revenue	revenue	NOUN
ftr-378	453	20	generation	generation	NOUN
ftr-378	453	21	rather	rather	ADV
ftr-378	453	22	than	than	ADP
ftr-378	453	23	a	a	DET
ftr-378	453	24	tool	tool	NOUN
ftr-378	453	25	of	of	ADP
ftr-378	453	26	social	social	ADJ
ftr-378	453	27	policy	policy	NOUN
ftr-378	453	28	.	.	PUNCT
ftr-378	454	1	in	in	ADP
ftr-378	454	2	1924	1924	NUM
ftr-378	454	3	,	,	PUNCT
ftr-378	454	4	ramseyer	ramseyer	NOUN
ftr-378	454	5	again	again	ADV
ftr-378	454	6	advocated	advocate	VERB
ftr-378	454	7	for	for	ADP
ftr-378	454	8	increased	increase	VERB
ftr-378	454	9	estate	estate	NOUN
ftr-378	454	10	taxation	taxation	NOUN
ftr-378	454	11	,	,	PUNCT
ftr-378	454	12	unleashing	unleash	VERB
ftr-378	454	13	a	a	DET
ftr-378	454	14	barrage	barrage	NOUN
ftr-378	454	15	of	of	ADP
ftr-378	454	16	statistics	statistic	NOUN
ftr-378	454	17	upon	upon	SCONJ
ftr-378	454	18	his	his	PRON
ftr-378	454	19	fellow	fellow	ADJ
ftr-378	454	20	congressman	congressman	NOUN
ftr-378	454	21	and	and	CCONJ
ftr-378	454	22	urging	urge	VERB
ftr-378	454	23	that	that	SCONJ
ftr-378	454	24	rates	rate	NOUN
ftr-378	454	25	of	of	ADP
ftr-378	454	26	u.s	u.s	PROPN
ftr-378	454	27	.	.	PROPN
ftr-378	454	28	estate	estate	NOUN
ftr-378	454	29	taxation	taxation	NOUN
ftr-378	454	30	be	be	AUX
ftr-378	454	31	modeled	model	VERB
ftr-378	454	32	after	after	ADP
ftr-378	454	33	great	great	ADJ
ftr-378	454	34	britain	britain	PROPN
ftr-378	454	35	’s	’s	PART
ftr-378	454	36	.	.	PUNCT
ftr-378	455	1	86	86	NUM
ftr-378	455	2	this	this	DET
ftr-378	455	3	time	time	NOUN
ftr-378	455	4	,	,	PUNCT
ftr-378	455	5	ramseyer	ramseyer	NOUN
ftr-378	455	6	’s	’s	PART
ftr-378	455	7	pleas	plea	NOUN
ftr-378	455	8	found	find	VERB
ftr-378	455	9	a	a	DET
ftr-378	455	10	sympathetic	sympathetic	ADJ
ftr-378	455	11	audience	audience	NOUN
ftr-378	455	12	,	,	PUNCT
ftr-378	455	13	and	and	CCONJ
ftr-378	455	14	congress	congress	PROPN
ftr-378	455	15	enacted	enact	VERB
ftr-378	455	16	his	his	PRON
ftr-378	455	17	proposal	proposal	NOUN
ftr-378	455	18	.	.	PUNCT
ftr-378	456	1	87	87	NUM
ftr-378	457	1	but	but	CCONJ
ftr-378	457	2	the	the	DET
ftr-378	457	3	political	political	ADJ
ftr-378	457	4	tide	tide	NOUN
ftr-378	457	5	soon	soon	ADV
ftr-378	457	6	turned	turn	VERB
ftr-378	457	7	against	against	ADP
ftr-378	457	8	ramseyer	ramseyer	NOUN
ftr-378	457	9	.	.	PUNCT
ftr-378	458	1	first	first	ADV
ftr-378	458	2	,	,	PUNCT
ftr-378	458	3	in	in	ADP
ftr-378	458	4	1926	1926	NUM
ftr-378	458	5	,	,	PUNCT
ftr-378	458	6	congress	congress	PROPN
ftr-378	458	7	reversed	reverse	VERB
ftr-378	458	8	many	many	ADJ
ftr-378	458	9	of	of	ADP
ftr-378	458	10	the	the	DET
ftr-378	458	11	estate	estate	NOUN
ftr-378	458	12	and	and	CCONJ
ftr-378	458	13	gift	gift	NOUN
ftr-378	458	14	tax	tax	NOUN
ftr-378	458	15	provisions	provision	NOUN
ftr-378	458	16	enacted	enact	VERB
ftr-378	458	17	in	in	ADP
ftr-378	458	18	1924	1924	NUM
ftr-378	458	19	,	,	PUNCT
ftr-378	458	20	while	while	SCONJ
ftr-378	458	21	expansion	expansion	NOUN
ftr-378	458	22	of	of	ADP
ftr-378	458	23	the	the	DET
ftr-378	458	24	state	state	NOUN
ftr-378	458	25	death	death	NOUN
ftr-378	458	26	tax	tax	NOUN
ftr-378	458	27	credit	credit	NOUN
ftr-378	458	28	undercut	undercut	VERB
ftr-378	458	29	the	the	DET
ftr-378	458	30	effectiveness	effectiveness	NOUN
ftr-378	458	31	of	of	ADP
ftr-378	458	32	the	the	DET
ftr-378	458	33	estate	estate	NOUN
ftr-378	458	34	tax	tax	NOUN
ftr-378	458	35	as	as	ADP
ftr-378	458	36	a	a	DET
ftr-378	458	37	tool	tool	NOUN
ftr-378	458	38	for	for	ADP
ftr-378	458	39	generating	generate	VERB
ftr-378	458	40	federal	federal	ADJ
ftr-378	458	41	revenue	revenue	NOUN
ftr-378	458	42	.	.	PUNCT
ftr-378	459	1	88	88	NUM
ftr-378	459	2	then	then	ADV
ftr-378	459	3	,	,	PUNCT
ftr-378	459	4	in	in	ADP
ftr-378	459	5	1929	1929	NUM
ftr-378	459	6	,	,	PUNCT
ftr-378	459	7	considerable	considerable	ADJ
ftr-378	459	8	annual	annual	ADJ
ftr-378	459	9	budget	budget	NOUN
ftr-378	459	10	surpluses	surplus	NOUN
ftr-378	459	11	led	lead	VERB
ftr-378	459	12	congress	congress	PROPN
ftr-378	459	13	to	to	PART
ftr-378	459	14	further	far	ADV
ftr-378	459	15	reduce	reduce	VERB
ftr-378	459	16	a	a	DET
ftr-378	459	17	variety	variety	NOUN
ftr-378	459	18	of	of	ADP
ftr-378	459	19	tax	tax	NOUN
ftr-378	459	20	rates	rate	NOUN
ftr-378	459	21	.	.	PUNCT
ftr-378	460	1	ramseyer	ramseyer	NOUN
ftr-378	460	2	was	be	AUX
ftr-378	460	3	the	the	DET
ftr-378	460	4	sole	sole	ADJ
ftr-378	460	5	member	member	NOUN
ftr-378	460	6	of	of	ADP
ftr-378	460	7	the	the	DET
ftr-378	460	8	house	house	NOUN
ftr-378	460	9	ways	way	NOUN
ftr-378	460	10	and	and	CCONJ
ftr-378	460	11	means	mean	VERB
ftr-378	460	12	committee	committee	NOUN
ftr-378	460	13	to	to	ADP
ftr-378	460	14	dissent	dissent	NOUN
ftr-378	460	15	from	from	ADP
ftr-378	460	16	these	these	DET
ftr-378	460	17	tax	tax	NOUN
ftr-378	460	18	cuts	cut	NOUN
ftr-378	460	19	,	,	PUNCT
ftr-378	460	20	89	89	NUM
ftr-378	460	21	prophetically	prophetically	ADV
ftr-378	460	22	contending	contend	VERB
ftr-378	460	23	that	that	SCONJ
ftr-378	460	24	the	the	DET
ftr-378	460	25	projected	project	VERB
ftr-378	460	26	budget	budget	NOUN
ftr-378	460	27	surpluses	surplus	NOUN
ftr-378	460	28	could	could	AUX
ftr-378	460	29	prove	prove	VERB
ftr-378	460	30	ephemeral	ephemeral	ADJ
ftr-378	460	31	,	,	PUNCT
ftr-378	460	32	in	in	ADP
ftr-378	460	33	which	which	DET
ftr-378	460	34	case	case	NOUN
ftr-378	460	35	the	the	DET
ftr-378	460	36	tax	tax	NOUN
ftr-378	460	37	cut	cut	NOUN
ftr-378	460	38	82	82	NUM
ftr-378	460	39	.	.	PUNCT
ftr-378	460	40	1921	1921	NUM
ftr-378	460	41	house	house	NOUN
ftr-378	460	42	hearings	hearing	NOUN
ftr-378	460	43	,	,	PUNCT
ftr-378	460	44	supra	supra	PROPN
ftr-378	460	45	note	note	PROPN
ftr-378	460	46	80	80	NUM
ftr-378	460	47	,	,	PUNCT
ftr-378	460	48	at	at	ADP
ftr-378	460	49	200	200	NUM
ftr-378	460	50	.	.	NOUN
ftr-378	460	51	83	83	NUM
ftr-378	460	52	.	.	PUNCT
ftr-378	461	1	i	i	PRON
ftr-378	461	2	d.	d.	PROPN
ftr-378	461	3	at	at	ADP
ftr-378	461	4	201	201	NUM
ftr-378	461	5	(	(	PUNCT
ftr-378	461	6	“	"	PUNCT
ftr-378	461	7	i	i	PRON
ftr-378	461	8	got	get	VERB
ftr-378	461	9	my	my	PRON
ftr-378	461	10	first	first	ADJ
ftr-378	461	11	ideas	idea	NOUN
ftr-378	461	12	about	about	ADP
ftr-378	461	13	the	the	DET
ftr-378	461	14	inheritance	inheritance	NOUN
ftr-378	461	15	tax	tax	NOUN
ftr-378	461	16	from	from	ADP
ftr-378	461	17	andrew	andrew	PROPN
ftr-378	461	18	carnegie	carnegie	PROPN
ftr-378	461	19	.	.	PUNCT
ftr-378	461	20	.	.	PUNCT
ftr-378	461	21	.	.	PUNCT
ftr-378	461	22	.	.	PUNCT
ftr-378	461	23	”	"	PUNCT
ftr-378	461	24	)	)	PUNCT
ftr-378	461	25	.	.	PUNCT
ftr-378	462	1	84	84	NUM
ftr-378	462	2	.	.	PUNCT
ftr-378	463	1	i	i	PRON
ftr-378	463	2	d.	d.	PROPN
ftr-378	463	3	85	85	NUM
ftr-378	463	4	.	.	PUNCT
ftr-378	464	1	i	i	PRON
ftr-378	464	2	d.	d.	PROPN
ftr-378	464	3	86	86	NUM
ftr-378	464	4	.	.	PUNCT
ftr-378	465	1	revenue	revenue	NOUN
ftr-378	465	2	revision	revision	NOUN
ftr-378	465	3	,	,	PUNCT
ftr-378	465	4	1924	1924	NUM
ftr-378	465	5	:	:	PUNCT
ftr-378	465	6	hearings	hearing	NOUN
ftr-378	465	7	before	before	ADP
ftr-378	465	8	the	the	DET
ftr-378	465	9	h.	h.	PROPN
ftr-378	465	10	comm	comm	NOUN
ftr-378	465	11	.	.	PUNCT
ftr-378	466	1	on	on	ADP
ftr-378	466	2	ways	way	NOUN
ftr-378	466	3	and	and	CCONJ
ftr-378	466	4	means	mean	NOUN
ftr-378	466	5	,	,	PUNCT
ftr-378	466	6	68th	68th	ADJ
ftr-378	466	7	cong	cong	NOUN
ftr-378	466	8	.	.	PUNCT
ftr-378	467	1	248	248	NUM
ftr-378	467	2	-	-	SYM
ftr-378	467	3	256	256	NUM
ftr-378	467	4	(	(	PUNCT
ftr-378	467	5	1924	1924	NUM
ftr-378	467	6	)	)	PUNCT
ftr-378	468	1	[	[	X
ftr-378	468	2	hereinafter	hereinafter	NOUN
ftr-378	468	3	1924	1924	NUM
ftr-378	468	4	house	house	NOUN
ftr-378	468	5	hearings	hearing	NOUN
ftr-378	468	6	]	]	PUNCT
ftr-378	468	7	(	(	PUNCT
ftr-378	468	8	statement	statement	NOUN
ftr-378	468	9	of	of	ADP
ftr-378	468	10	rep	rep	PROPN
ftr-378	468	11	.	.	PROPN
ftr-378	468	12	ramseyer	ramseyer	PROPN
ftr-378	468	13	)	)	PUNCT
ftr-378	468	14	.	.	PUNCT
ftr-378	469	1	according	accord	VERB
ftr-378	469	2	to	to	ADP
ftr-378	469	3	ramseyer	ramseyer	PROPN
ftr-378	469	4	’s	’s	PART
ftr-378	469	5	figures	figure	NOUN
ftr-378	469	6	,	,	PUNCT
ftr-378	469	7	in	in	ADP
ftr-378	469	8	1922	1922	NUM
ftr-378	469	9	the	the	DET
ftr-378	469	10	british	british	ADJ
ftr-378	469	11	estate	estate	PROPN
ftr-378	469	12	tax	tax	NOUN
ftr-378	469	13	produced	produce	VERB
ftr-378	469	14	50	50	NUM
ftr-378	469	15	%	%	NOUN
ftr-378	469	16	more	more	ADJ
ftr-378	469	17	revenue	revenue	NOUN
ftr-378	469	18	than	than	ADP
ftr-378	469	19	the	the	DET
ftr-378	469	20	u.s	u.s	PROPN
ftr-378	469	21	.	.	PROPN
ftr-378	469	22	estate	estate	NOUN
ftr-378	469	23	tax	tax	NOUN
ftr-378	469	24	,	,	PUNCT
ftr-378	469	25	even	even	ADV
ftr-378	469	26	though	though	SCONJ
ftr-378	469	27	u.s	u.s	PROPN
ftr-378	469	28	.	.	PROPN
ftr-378	469	29	national	national	PROPN
ftr-378	469	30	wealth	wealth	NOUN
ftr-378	469	31	was	be	AUX
ftr-378	469	32	three	three	NUM
ftr-378	469	33	to	to	PART
ftr-378	469	34	five	five	NUM
ftr-378	469	35	times	time	NOUN
ftr-378	469	36	that	that	PRON
ftr-378	469	37	of	of	ADP
ftr-378	469	38	great	great	ADJ
ftr-378	469	39	britain	britain	PROPN
ftr-378	469	40	.	.	PUNCT
ftr-378	470	1	i	i	PRON
ftr-378	470	2	d.	d.	PROPN
ftr-378	470	3	at	at	ADP
ftr-378	470	4	258	258	NUM
ftr-378	470	5	(	(	PUNCT
ftr-378	470	6	statement	statement	NOUN
ftr-378	470	7	of	of	ADP
ftr-378	470	8	rep	rep	PROPN
ftr-378	470	9	.	.	PROPN
ftr-378	470	10	ramseyer	ramseyer	PROPN
ftr-378	470	11	)	)	PUNCT
ftr-378	470	12	.	.	PUNCT
ftr-378	471	1	by	by	ADP
ftr-378	471	2	1932	1932	NUM
ftr-378	471	3	,	,	PUNCT
ftr-378	471	4	the	the	DET
ftr-378	471	5	gulf	gulf	PROPN
ftr-378	471	6	had	have	AUX
ftr-378	471	7	widened	widen	VERB
ftr-378	471	8	further	far	ADV
ftr-378	471	9	,	,	PUNCT
ftr-378	471	10	with	with	ADP
ftr-378	471	11	annual	annual	ADJ
ftr-378	471	12	british	british	ADJ
ftr-378	471	13	estate	estate	NOUN
ftr-378	471	14	tax	tax	NOUN
ftr-378	471	15	revenue	revenue	NOUN
ftr-378	471	16	now	now	ADV
ftr-378	471	17	more	more	ADV
ftr-378	471	18	than	than	ADP
ftr-378	471	19	doubling	double	VERB
ftr-378	471	20	u.s	u.s	PROPN
ftr-378	471	21	.	.	PROPN
ftr-378	471	22	estate	estate	NOUN
ftr-378	471	23	tax	tax	NOUN
ftr-378	471	24	revenue	revenue	NOUN
ftr-378	471	25	.	.	PUNCT
ftr-378	472	1	1932	1932	NUM
ftr-378	472	2	house	house	NOUN
ftr-378	472	3	hearings	hearing	NOUN
ftr-378	472	4	,	,	PUNCT
ftr-378	472	5	supra	supra	PROPN
ftr-378	472	6	note	note	NOUN
ftr-378	472	7	78	78	NUM
ftr-378	472	8	,	,	PUNCT
ftr-378	472	9	at	at	ADP
ftr-378	472	10	427	427	NUM
ftr-378	472	11	(	(	PUNCT
ftr-378	472	12	statement	statement	NOUN
ftr-378	472	13	of	of	ADP
ftr-378	472	14	rep	rep	PROPN
ftr-378	472	15	.	.	PROPN
ftr-378	472	16	ramseyer	ramseyer	PROPN
ftr-378	472	17	)	)	PUNCT
ftr-378	472	18	.	.	PUNCT
ftr-378	473	1	87	87	NUM
ftr-378	473	2	.	.	PUNCT
ftr-378	474	1	house	house	NOUN
ftr-378	474	2	increases	increase	VERB
ftr-378	474	3	inheritance	inheritance	NOUN
ftr-378	474	4	taxes	taxis	NOUN
ftr-378	474	5	,	,	PUNCT
ftr-378	474	6	starting	start	VERB
ftr-378	474	7	at	at	ADP
ftr-378	474	8	$	$	SYM
ftr-378	474	9	100,000	100,000	NUM
ftr-378	474	10	,	,	PUNCT
ftr-378	474	11	n.y	n.y	PROPN
ftr-378	474	12	.	.	PROPN
ftr-378	474	13	times	times	PROPN
ftr-378	474	14	,	,	PUNCT
ftr-378	474	15	feb	feb	PROPN
ftr-378	474	16	.	.	PROPN
ftr-378	474	17	26	26	NUM
ftr-378	474	18	,	,	PUNCT
ftr-378	474	19	1924	1924	NUM
ftr-378	474	20	,	,	PUNCT
ftr-378	474	21	at	at	ADP
ftr-378	474	22	1	1	NUM
ftr-378	474	23	.	.	NUM
ftr-378	474	24	88	88	NUM
ftr-378	474	25	.	.	PUNCT
ftr-378	475	1	see	see	VERB
ftr-378	475	2	supra	supra	PROPN
ftr-378	475	3	notes	note	VERB
ftr-378	475	4	34	34	NUM
ftr-378	475	5	to	to	PART
ftr-378	475	6	40	40	NUM
ftr-378	475	7	and	and	CCONJ
ftr-378	475	8	accompanying	accompany	VERB
ftr-378	475	9	text	text	NOUN
ftr-378	475	10	.	.	PUNCT
ftr-378	476	1	ramseyer	ramseyer	NOUN
ftr-378	476	2	’s	’s	PART
ftr-378	476	3	personal	personal	ADJ
ftr-378	476	4	views	view	NOUN
ftr-378	476	5	regarding	regard	VERB
ftr-378	476	6	these	these	DET
ftr-378	476	7	developments	development	NOUN
ftr-378	476	8	were	be	AUX
ftr-378	476	9	thinly	thinly	ADV
ftr-378	476	10	-	-	PUNCT
ftr-378	476	11	veiled	veil	VERB
ftr-378	476	12	.	.	PUNCT
ftr-378	477	1	indeed	indeed	ADV
ftr-378	477	2	,	,	PUNCT
ftr-378	477	3	referring	refer	VERB
ftr-378	477	4	to	to	ADP
ftr-378	477	5	the	the	DET
ftr-378	477	6	1925	1925	NUM
ftr-378	477	7	and	and	CCONJ
ftr-378	477	8	1926	1926	NUM
ftr-378	477	9	efforts	effort	NOUN
ftr-378	477	10	to	to	PART
ftr-378	477	11	repeal	repeal	VERB
ftr-378	477	12	the	the	DET
ftr-378	477	13	estate	estate	NOUN
ftr-378	477	14	tax	tax	NOUN
ftr-378	477	15	,	,	PUNCT
ftr-378	477	16	ramseyer	ramseyer	NOUN
ftr-378	477	17	sounded	sound	VERB
ftr-378	477	18	more	more	ADV
ftr-378	477	19	like	like	ADP
ftr-378	477	20	a	a	DET
ftr-378	477	21	worried	worried	ADJ
ftr-378	477	22	parent	parent	NOUN
ftr-378	477	23	than	than	ADP
ftr-378	477	24	an	an	DET
ftr-378	477	25	experienced	experienced	ADJ
ftr-378	477	26	statesman	statesman	NOUN
ftr-378	477	27	,	,	PUNCT
ftr-378	477	28	lamenting	lament	VERB
ftr-378	477	29	how	how	SCONJ
ftr-378	477	30	“	"	PUNCT
ftr-378	477	31	we	we	PRON
ftr-378	477	32	almost	almost	ADV
ftr-378	477	33	lost	lose	VERB
ftr-378	477	34	the	the	DET
ftr-378	477	35	estate	estate	NOUN
ftr-378	477	36	tax	tax	NOUN
ftr-378	477	37	.	.	PUNCT
ftr-378	477	38	”	"	PUNCT
ftr-378	478	1	75th	75th	ADJ
ftr-378	478	2	cong	cong	NOUN
ftr-378	478	3	.	.	PUNCT
ftr-378	479	1	rec	rec	PROPN
ftr-378	479	2	.	.	PROPN
ftr-378	479	3	5895	5895	NUM
ftr-378	479	4	(	(	PUNCT
ftr-378	479	5	1932	1932	NUM
ftr-378	479	6	)	)	PUNCT
ftr-378	479	7	(	(	PUNCT
ftr-378	479	8	statement	statement	NOUN
ftr-378	479	9	of	of	ADP
ftr-378	479	10	rep	rep	PROPN
ftr-378	479	11	.	.	PROPN
ftr-378	479	12	ramseyer	ramseyer	PROPN
ftr-378	479	13	)	)	PUNCT
ftr-378	479	14	.	.	PUNCT
ftr-378	480	1	89	89	NUM
ftr-378	480	2	.	.	PUNCT
ftr-378	481	1	tax	tax	NOUN
ftr-378	481	2	reduction	reduction	NOUN
ftr-378	481	3	speeded	speed	VERB
ftr-378	481	4	in	in	ADP
ftr-378	481	5	house	house	PROPN
ftr-378	481	6	,	,	PUNCT
ftr-378	481	7	n.y	n.y	PROPN
ftr-378	481	8	.	.	PROPN
ftr-378	481	9	times	times	PROPN
ftr-378	481	10	,	,	PUNCT
ftr-378	481	11	dec	dec	PROPN
ftr-378	481	12	.	.	PROPN
ftr-378	481	13	5	5	NUM
ftr-378	481	14	,	,	PUNCT
ftr-378	481	15	1929	1929	NUM
ftr-378	481	16	,	,	PUNCT
ftr-378	481	17	at	at	ADP
ftr-378	481	18	5	5	NUM
ftr-378	481	19	.	.	PUNCT
ftr-378	481	20	2010	2010	NUM
ftr-378	481	21	]	]	PUNCT
ftr-378	481	22	ghosts	ghost	NOUN
ftr-378	481	23	of	of	ADP
ftr-378	481	24	1932	1932	NUM
ftr-378	481	25	893	893	NUM
ftr-378	481	26	would	would	AUX
ftr-378	481	27	produce	produce	VERB
ftr-378	481	28	a	a	DET
ftr-378	481	29	budget	budget	NOUN
ftr-378	481	30	deficit	deficit	NOUN
ftr-378	481	31	.	.	PUNCT
ftr-378	482	1	90	90	NUM
ftr-378	482	2	ramseyer	ramseyer	NOUN
ftr-378	482	3	called	call	VERB
ftr-378	482	4	it	it	PRON
ftr-378	482	5	an	an	DET
ftr-378	482	6	act	act	NOUN
ftr-378	482	7	of	of	ADP
ftr-378	482	8	“	"	PUNCT
ftr-378	482	9	political	political	ADJ
ftr-378	482	10	cowardice	cowardice	NOUN
ftr-378	482	11	”	"	PUNCT
ftr-378	482	12	to	to	PART
ftr-378	482	13	appease	appease	VERB
ftr-378	482	14	the	the	DET
ftr-378	482	15	electorate	electorate	NOUN
ftr-378	482	16	by	by	ADP
ftr-378	482	17	reducing	reduce	VERB
ftr-378	482	18	taxes	taxis	NOUN
ftr-378	482	19	when	when	SCONJ
ftr-378	482	20	the	the	DET
ftr-378	482	21	money	money	NOUN
ftr-378	482	22	would	would	AUX
ftr-378	482	23	be	be	AUX
ftr-378	482	24	more	more	ADV
ftr-378	482	25	prudently	prudently	ADV
ftr-378	482	26	spent	spend	VERB
ftr-378	482	27	to	to	PART
ftr-378	482	28	retire	retire	VERB
ftr-378	482	29	governmental	governmental	ADJ
ftr-378	482	30	debts	debt	NOUN
ftr-378	482	31	.	.	PUNCT
ftr-378	483	1	91	91	NUM
ftr-378	484	1	as	as	SCONJ
ftr-378	484	2	the	the	DET
ftr-378	484	3	1930	1930	NUM
ftr-378	484	4	’s	’s	PART
ftr-378	484	5	began	begin	VERB
ftr-378	484	6	,	,	PUNCT
ftr-378	484	7	ramseyer	ramseyer	PROPN
ftr-378	484	8	shared	share	VERB
ftr-378	484	9	the	the	DET
ftr-378	484	10	view	view	NOUN
ftr-378	484	11	of	of	ADP
ftr-378	484	12	those	those	PRON
ftr-378	484	13	who	who	PRON
ftr-378	484	14	considered	consider	VERB
ftr-378	484	15	the	the	DET
ftr-378	484	16	nation	nation	NOUN
ftr-378	484	17	’s	’s	PART
ftr-378	484	18	unequal	unequal	ADJ
ftr-378	484	19	distribution	distribution	NOUN
ftr-378	484	20	of	of	ADP
ftr-378	484	21	wealth	wealth	NOUN
ftr-378	484	22	a	a	DET
ftr-378	484	23	cause	cause	NOUN
ftr-378	484	24	for	for	ADP
ftr-378	484	25	“	"	PUNCT
ftr-378	484	26	apprehension	apprehension	NOUN
ftr-378	484	27	and	and	CCONJ
ftr-378	484	28	alarm	alarm	NOUN
ftr-378	484	29	.	.	PUNCT
ftr-378	484	30	”	"	PUNCT
ftr-378	485	1	92	92	NUM
ftr-378	485	2	yet	yet	ADV
ftr-378	485	3	,	,	PUNCT
ftr-378	485	4	his	his	PRON
ftr-378	485	5	primary	primary	ADJ
ftr-378	485	6	motivation	motivation	NOUN
ftr-378	485	7	for	for	ADP
ftr-378	485	8	continuing	continue	VERB
ftr-378	485	9	to	to	PART
ftr-378	485	10	advocate	advocate	VERB
ftr-378	485	11	increased	increase	VERB
ftr-378	485	12	estate	estate	NOUN
ftr-378	485	13	taxation	taxation	NOUN
ftr-378	485	14	remained	remain	VERB
ftr-378	485	15	a	a	DET
ftr-378	485	16	desire	desire	NOUN
ftr-378	485	17	to	to	PART
ftr-378	485	18	generate	generate	VERB
ftr-378	485	19	revenue	revenue	NOUN
ftr-378	485	20	.	.	PUNCT
ftr-378	486	1	as	as	ADP
ftr-378	486	2	a	a	DET
ftr-378	486	3	result	result	NOUN
ftr-378	486	4	,	,	PUNCT
ftr-378	486	5	when	when	SCONJ
ftr-378	486	6	the	the	DET
ftr-378	486	7	nation	nation	NOUN
ftr-378	486	8	’s	’s	PART
ftr-378	486	9	economic	economic	ADJ
ftr-378	486	10	fortunes	fortune	NOUN
ftr-378	486	11	turned	turn	VERB
ftr-378	486	12	sour	sour	ADJ
ftr-378	486	13	,	,	PUNCT
ftr-378	486	14	the	the	DET
ftr-378	486	15	ensuing	ensue	VERB
ftr-378	486	16	need	need	NOUN
ftr-378	486	17	for	for	ADP
ftr-378	486	18	revenue	revenue	NOUN
ftr-378	486	19	provided	provide	VERB
ftr-378	486	20	ramseyer	ramseyer	NOUN
ftr-378	486	21	with	with	ADP
ftr-378	486	22	what	what	PRON
ftr-378	486	23	would	would	AUX
ftr-378	486	24	be	be	AUX
ftr-378	486	25	his	his	PRON
ftr-378	486	26	final	final	ADJ
ftr-378	486	27	opportunity	opportunity	NOUN
ftr-378	486	28	to	to	PART
ftr-378	486	29	tout	tout	VERB
ftr-378	486	30	increased	increase	VERB
ftr-378	486	31	estate	estate	NOUN
ftr-378	486	32	taxation	taxation	NOUN
ftr-378	486	33	as	as	ADP
ftr-378	486	34	a	a	DET
ftr-378	486	35	solution	solution	NOUN
ftr-378	486	36	to	to	ADP
ftr-378	486	37	the	the	DET
ftr-378	486	38	nation	nation	NOUN
ftr-378	486	39	’s	’s	PART
ftr-378	486	40	fiscal	fiscal	ADJ
ftr-378	486	41	ills	ill	NOUN
ftr-378	486	42	.	.	PUNCT
ftr-378	487	1	the	the	DET
ftr-378	487	2	events	event	NOUN
ftr-378	487	3	of	of	ADP
ftr-378	487	4	1932	1932	NUM
ftr-378	487	5	thus	thus	ADV
ftr-378	487	6	brought	bring	VERB
ftr-378	487	7	ramseyer	ramseyer	NOUN
ftr-378	487	8	to	to	ADP
ftr-378	487	9	the	the	DET
ftr-378	487	10	moment	moment	NOUN
ftr-378	487	11	he	he	PRON
ftr-378	487	12	had	have	AUX
ftr-378	487	13	waited	wait	VERB
ftr-378	487	14	nearly	nearly	ADV
ftr-378	487	15	two	two	NUM
ftr-378	487	16	decades	decade	NOUN
ftr-378	487	17	for	for	ADP
ftr-378	487	18	.	.	PUNCT
ftr-378	488	1	in	in	ADP
ftr-378	488	2	the	the	DET
ftr-378	488	3	end	end	NOUN
ftr-378	488	4	,	,	PUNCT
ftr-378	488	5	he	he	PRON
ftr-378	488	6	would	would	AUX
ftr-378	488	7	make	make	VERB
ftr-378	488	8	the	the	DET
ftr-378	488	9	most	most	ADJ
ftr-378	488	10	of	of	ADP
ftr-378	488	11	it	it	PRON
ftr-378	488	12	.	.	PUNCT
ftr-378	489	1	c.	c.	NOUN
ftr-378	490	1	the	the	DET
ftr-378	490	2	result	result	NOUN
ftr-378	490	3	as	as	SCONJ
ftr-378	490	4	the	the	DET
ftr-378	490	5	u.s	u.s	PROPN
ftr-378	490	6	.	.	PROPN
ftr-378	490	7	economy	economy	NOUN
ftr-378	490	8	continued	continue	VERB
ftr-378	490	9	to	to	PART
ftr-378	490	10	spiral	spiral	VERB
ftr-378	490	11	downward	downward	ADV
ftr-378	490	12	in	in	ADP
ftr-378	490	13	1932	1932	NUM
ftr-378	490	14	,	,	PUNCT
ftr-378	490	15	congress	congress	PROPN
ftr-378	490	16	enacted	enact	VERB
ftr-378	490	17	a	a	DET
ftr-378	490	18	tax	tax	NOUN
ftr-378	490	19	bill	bill	NOUN
ftr-378	490	20	designed	design	VERB
ftr-378	490	21	to	to	PART
ftr-378	490	22	provide	provide	VERB
ftr-378	490	23	the	the	DET
ftr-378	490	24	revenue	revenue	NOUN
ftr-378	490	25	needed	need	VERB
ftr-378	490	26	to	to	PART
ftr-378	490	27	balance	balance	VERB
ftr-378	490	28	the	the	DET
ftr-378	490	29	federal	federal	ADJ
ftr-378	490	30	budget	budget	NOUN
ftr-378	490	31	.	.	PUNCT
ftr-378	491	1	93	93	NUM
ftr-378	491	2	a	a	DET
ftr-378	491	3	significant	significant	ADJ
ftr-378	491	4	component	component	NOUN
ftr-378	491	5	of	of	ADP
ftr-378	491	6	this	this	DET
ftr-378	491	7	legislation	legislation	NOUN
ftr-378	491	8	was	be	AUX
ftr-378	491	9	the	the	DET
ftr-378	491	10	package	package	NOUN
ftr-378	491	11	of	of	ADP
ftr-378	491	12	estate	estate	NOUN
ftr-378	491	13	and	and	CCONJ
ftr-378	491	14	gift	gift	NOUN
ftr-378	491	15	tax	tax	NOUN
ftr-378	491	16	provisions	provision	NOUN
ftr-378	491	17	introduced	introduce	VERB
ftr-378	491	18	by	by	ADP
ftr-378	491	19	a	a	DET
ftr-378	491	20	congressman	congressman	NOUN
ftr-378	491	21	from	from	ADP
ftr-378	491	22	iowa	iowa	PROPN
ftr-378	491	23	,	,	PUNCT
ftr-378	491	24	and	and	CCONJ
ftr-378	491	25	which	which	PRON
ftr-378	491	26	bore	bear	VERB
ftr-378	491	27	his	his	PRON
ftr-378	491	28	name	name	NOUN
ftr-378	491	29	.	.	PUNCT
ftr-378	492	1	for	for	ADP
ftr-378	492	2	proponents	proponent	NOUN
ftr-378	492	3	of	of	ADP
ftr-378	492	4	increased	increase	VERB
ftr-378	492	5	wealth	wealth	NOUN
ftr-378	492	6	transfer	transfer	NOUN
ftr-378	492	7	taxation	taxation	NOUN
ftr-378	492	8	,	,	PUNCT
ftr-378	492	9	the	the	DET
ftr-378	492	10	economic	economic	ADJ
ftr-378	492	11	carnage	carnage	NOUN
ftr-378	492	12	of	of	ADP
ftr-378	492	13	1932	1932	NUM
ftr-378	492	14	had	have	AUX
ftr-378	492	15	provided	provide	VERB
ftr-378	492	16	an	an	DET
ftr-378	492	17	opportunistic	opportunistic	ADJ
ftr-378	492	18	moment	moment	NOUN
ftr-378	492	19	to	to	PART
ftr-378	492	20	enact	enact	VERB
ftr-378	492	21	legislative	legislative	ADJ
ftr-378	492	22	changes	change	NOUN
ftr-378	492	23	they	they	PRON
ftr-378	492	24	had	have	AUX
ftr-378	492	25	long	long	ADV
ftr-378	492	26	desired	desire	VERB
ftr-378	492	27	.	.	PUNCT
ftr-378	493	1	the	the	DET
ftr-378	493	2	ramseyer	ramseyer	PROPN
ftr-378	493	3	amendment	amendment	PROPN
ftr-378	493	4	had	have	AUX
ftr-378	493	5	become	become	VERB
ftr-378	493	6	law	law	NOUN
ftr-378	493	7	.	.	PUNCT
ftr-378	494	1	94	94	NUM
ftr-378	494	2	90	90	NUM
ftr-378	494	3	.	.	PUNCT
ftr-378	495	1	i	i	PRON
ftr-378	495	2	d.	d.	PROPN
ftr-378	495	3	91	91	NUM
ftr-378	495	4	.	.	PUNCT
ftr-378	496	1	tax	tax	NOUN
ftr-378	496	2	cut	cut	NOUN
ftr-378	496	3	passed	pass	VERB
ftr-378	496	4	by	by	ADP
ftr-378	496	5	house	house	PROPN
ftr-378	496	6	,	,	PUNCT
ftr-378	496	7	282	282	NUM
ftr-378	496	8	to	to	PART
ftr-378	496	9	17	17	NUM
ftr-378	496	10	,	,	PUNCT
ftr-378	496	11	n.y	n.y	PROPN
ftr-378	496	12	.	.	PROPN
ftr-378	496	13	times	times	PROPN
ftr-378	496	14	,	,	PUNCT
ftr-378	496	15	dec	dec	PROPN
ftr-378	496	16	.	.	PROPN
ftr-378	496	17	6	6	NUM
ftr-378	496	18	,	,	PUNCT
ftr-378	496	19	1929	1929	NUM
ftr-378	496	20	,	,	PUNCT
ftr-378	496	21	at	at	ADP
ftr-378	496	22	1	1	NUM
ftr-378	496	23	,	,	PUNCT
ftr-378	496	24	2	2	NUM
ftr-378	496	25	.	.	X
ftr-378	496	26	history	history	NOUN
ftr-378	496	27	would	would	AUX
ftr-378	496	28	validate	validate	VERB
ftr-378	496	29	ramseyer	ramseyer	NOUN
ftr-378	496	30	’s	’s	PART
ftr-378	496	31	concerns	concern	NOUN
ftr-378	496	32	.	.	PUNCT
ftr-378	497	1	see	see	VERB
ftr-378	497	2	supra	supra	PROPN
ftr-378	497	3	note	note	PROPN
ftr-378	497	4	57	57	NUM
ftr-378	497	5	and	and	CCONJ
ftr-378	497	6	accompanying	accompany	VERB
ftr-378	497	7	text	text	NOUN
ftr-378	497	8	.	.	PUNCT
ftr-378	498	1	92	92	NUM
ftr-378	498	2	.	.	X
ftr-378	499	1	1932	1932	NUM
ftr-378	499	2	house	house	NOUN
ftr-378	499	3	hearings	hearing	NOUN
ftr-378	499	4	,	,	PUNCT
ftr-378	499	5	supra	supra	PROPN
ftr-378	499	6	note	note	NOUN
ftr-378	499	7	78	78	NUM
ftr-378	499	8	,	,	PUNCT
ftr-378	499	9	at	at	ADP
ftr-378	499	10	428	428	NUM
ftr-378	499	11	(	(	PUNCT
ftr-378	499	12	statement	statement	NOUN
ftr-378	499	13	of	of	ADP
ftr-378	499	14	rep	rep	PROPN
ftr-378	499	15	.	.	PROPN
ftr-378	499	16	ramseyer	ramseyer	PROPN
ftr-378	499	17	)	)	PUNCT
ftr-378	499	18	.	.	PUNCT
ftr-378	500	1	93	93	NUM
ftr-378	500	2	.	.	PUNCT
ftr-378	501	1	the	the	DET
ftr-378	501	2	act	act	NOUN
ftr-378	501	3	in	in	ADP
ftr-378	501	4	its	its	PRON
ftr-378	501	5	entirety	entirety	NOUN
ftr-378	501	6	was	be	AUX
ftr-378	501	7	projected	project	VERB
ftr-378	501	8	to	to	PART
ftr-378	501	9	generate	generate	VERB
ftr-378	501	10	just	just	ADV
ftr-378	501	11	over	over	ADP
ftr-378	501	12	$	$	SYM
ftr-378	501	13	1.2	1.2	NUM
ftr-378	501	14	billion	billion	NUM
ftr-378	501	15	in	in	ADP
ftr-378	501	16	additional	additional	ADJ
ftr-378	501	17	revenue	revenue	NOUN
ftr-378	501	18	.	.	PUNCT
ftr-378	502	1	final	final	ADJ
ftr-378	502	2	vote	vote	NOUN
ftr-378	502	3	is	be	AUX
ftr-378	502	4	327	327	NUM
ftr-378	502	5	-	-	SYM
ftr-378	502	6	64	64	NUM
ftr-378	502	7	,	,	PUNCT
ftr-378	502	8	n.y	n.y	PROPN
ftr-378	502	9	.	.	PROPN
ftr-378	502	10	times	times	PROPN
ftr-378	502	11	,	,	PUNCT
ftr-378	502	12	apr	apr	PROPN
ftr-378	502	13	.	.	PROPN
ftr-378	502	14	2	2	NUM
ftr-378	502	15	,	,	PUNCT
ftr-378	502	16	1932	1932	NUM
ftr-378	502	17	,	,	PUNCT
ftr-378	502	18	at	at	ADP
ftr-378	502	19	1	1	NUM
ftr-378	502	20	.	.	PUNCT
ftr-378	502	21	94	94	NUM
ftr-378	502	22	.	.	PUNCT
ftr-378	503	1	the	the	DET
ftr-378	503	2	ramseyer	ramseyer	PROPN
ftr-378	503	3	amendment	amendment	PROPN
ftr-378	503	4	was	be	AUX
ftr-378	503	5	one	one	NUM
ftr-378	503	6	of	of	ADP
ftr-378	503	7	three	three	NUM
ftr-378	503	8	competing	compete	VERB
ftr-378	503	9	proposals	proposal	NOUN
ftr-378	503	10	for	for	ADP
ftr-378	503	11	estate	estate	NOUN
ftr-378	503	12	tax	tax	NOUN
ftr-378	503	13	reform	reform	NOUN
ftr-378	503	14	.	.	PUNCT
ftr-378	504	1	the	the	DET
ftr-378	504	2	other	other	ADJ
ftr-378	504	3	two	two	NUM
ftr-378	504	4	proposals	proposal	NOUN
ftr-378	504	5	were	be	AUX
ftr-378	504	6	the	the	DET
ftr-378	504	7	original	original	ADJ
ftr-378	504	8	revenue	revenue	NOUN
ftr-378	504	9	bill	bill	NOUN
ftr-378	504	10	as	as	SCONJ
ftr-378	504	11	reported	report	VERB
ftr-378	504	12	by	by	ADP
ftr-378	504	13	the	the	DET
ftr-378	504	14	committee	committee	NOUN
ftr-378	504	15	on	on	ADP
ftr-378	504	16	ways	way	NOUN
ftr-378	504	17	and	and	CCONJ
ftr-378	504	18	means	mean	NOUN
ftr-378	504	19	and	and	CCONJ
ftr-378	504	20	an	an	DET
ftr-378	504	21	amendment	amendment	NOUN
ftr-378	504	22	unsuccessfully	unsuccessfully	ADV
ftr-378	504	23	offered	offer	VERB
ftr-378	504	24	by	by	ADP
ftr-378	504	25	congressman	congressman	PROPN
ftr-378	504	26	lewis	lewis	PROPN
ftr-378	504	27	of	of	ADP
ftr-378	504	28	maryland	maryland	PROPN
ftr-378	504	29	.	.	PUNCT
ftr-378	505	1	lewis	lewis	PROPN
ftr-378	505	2	’s	’s	PART
ftr-378	505	3	alternative	alternative	NOUN
ftr-378	505	4	featured	feature	VERB
ftr-378	505	5	a	a	DET
ftr-378	505	6	lower	low	ADJ
ftr-378	505	7	top	top	ADJ
ftr-378	505	8	rate	rate	NOUN
ftr-378	505	9	than	than	SCONJ
ftr-378	505	10	did	do	VERB
ftr-378	505	11	the	the	DET
ftr-378	505	12	ramseyer	ramseyer	PROPN
ftr-378	505	13	amendment	amendment	NOUN
ftr-378	505	14	(	(	PUNCT
ftr-378	505	15	40	40	NUM
ftr-378	505	16	%	%	NOUN
ftr-378	505	17	vs.	vs.	ADP
ftr-378	505	18	45	45	NUM
ftr-378	505	19	%	%	NOUN
ftr-378	505	20	)	)	PUNCT
ftr-378	505	21	,	,	PUNCT
ftr-378	505	22	yet	yet	ADV
ftr-378	505	23	reached	reach	VERB
ftr-378	505	24	that	that	DET
ftr-378	505	25	top	top	ADJ
ftr-378	505	26	rate	rate	NOUN
ftr-378	505	27	at	at	ADP
ftr-378	505	28	a	a	DET
ftr-378	505	29	net	net	ADJ
ftr-378	505	30	estate	estate	NOUN
ftr-378	505	31	value	value	NOUN
ftr-378	505	32	of	of	ADP
ftr-378	505	33	just	just	ADV
ftr-378	505	34	$	$	SYM
ftr-378	505	35	500,000	500,000	NUM
ftr-378	505	36	,	,	PUNCT
ftr-378	505	37	far	far	ADV
ftr-378	505	38	lower	low	ADJ
ftr-378	505	39	than	than	ADP
ftr-378	505	40	the	the	DET
ftr-378	505	41	$	$	SYM
ftr-378	505	42	10,000,000	10,000,000	NUM
ftr-378	505	43	needed	need	VERB
ftr-378	505	44	to	to	PART
ftr-378	505	45	reach	reach	VERB
ftr-378	505	46	the	the	DET
ftr-378	505	47	top	top	ADJ
ftr-378	505	48	bracket	bracket	NOUN
ftr-378	505	49	under	under	ADP
ftr-378	505	50	the	the	DET
ftr-378	505	51	ramseyer	ramseyer	NOUN
ftr-378	505	52	amendment	amendment	NOUN
ftr-378	505	53	.	.	PUNCT
ftr-378	506	1	as	as	ADP
ftr-378	506	2	a	a	DET
ftr-378	506	3	result	result	NOUN
ftr-378	506	4	,	,	PUNCT
ftr-378	506	5	lewis	lewis	PROPN
ftr-378	506	6	’s	’s	PART
ftr-378	506	7	plan	plan	NOUN
ftr-378	506	8	would	would	AUX
ftr-378	506	9	have	have	AUX
ftr-378	506	10	raised	raise	VERB
ftr-378	506	11	considerably	considerably	ADV
ftr-378	506	12	more	more	ADJ
ftr-378	506	13	revenue	revenue	NOUN
ftr-378	506	14	than	than	ADP
ftr-378	506	15	ramseyer	ramseyer	NOUN
ftr-378	506	16	’s	’s	PART
ftr-378	506	17	proposal	proposal	NOUN
ftr-378	506	18	.	.	PUNCT
ftr-378	507	1	for	for	ADP
ftr-378	507	2	a	a	DET
ftr-378	507	3	detailed	detailed	ADJ
ftr-378	507	4	comparison	comparison	NOUN
ftr-378	507	5	of	of	ADP
ftr-378	507	6	the	the	DET
ftr-378	507	7	lewis	lewis	PROPN
ftr-378	507	8	and	and	CCONJ
ftr-378	507	9	ramseyer	ramseyer	NOUN
ftr-378	507	10	proposals	proposal	NOUN
ftr-378	507	11	,	,	PUNCT
ftr-378	507	12	including	include	VERB
ftr-378	507	13	debates	debate	NOUN
ftr-378	507	14	on	on	ADP
ftr-378	507	15	their	their	PRON
ftr-378	507	16	relative	relative	ADJ
ftr-378	507	17	merits	merit	NOUN
ftr-378	507	18	,	,	PUNCT
ftr-378	507	19	see	see	VERB
ftr-378	507	20	75th	75th	ADJ
ftr-378	507	21	cong	cong	NOUN
ftr-378	507	22	.	.	PUNCT
ftr-378	508	1	rec	rec	PROPN
ftr-378	508	2	.	.	PROPN
ftr-378	508	3	6661	6661	NUM
ftr-378	508	4	-	-	SYM
ftr-378	508	5	81	81	NUM
ftr-378	508	6	(	(	PUNCT
ftr-378	508	7	1932	1932	NUM
ftr-378	508	8	)	)	PUNCT
ftr-378	508	9	.	.	PUNCT
ftr-378	509	1	it	it	PRON
ftr-378	509	2	is	be	AUX
ftr-378	509	3	worth	worth	ADJ
ftr-378	509	4	noting	note	VERB
ftr-378	509	5	that	that	SCONJ
ftr-378	509	6	ramseyer	ramseyer	NOUN
ftr-378	509	7	’s	’s	PART
ftr-378	509	8	primary	primary	ADJ
ftr-378	509	9	objection	objection	NOUN
ftr-378	509	10	to	to	ADP
ftr-378	509	11	lewis	lewis	PROPN
ftr-378	509	12	’s	’s	PART
ftr-378	509	13	proposal	proposal	NOUN
ftr-378	509	14	was	be	AUX
ftr-378	509	15	not	not	PART
ftr-378	509	16	that	that	SCONJ
ftr-378	509	17	the	the	DET
ftr-378	509	18	tax	tax	NOUN
ftr-378	509	19	rates	rate	NOUN
ftr-378	509	20	were	be	AUX
ftr-378	509	21	too	too	ADV
ftr-378	509	22	high	high	ADJ
ftr-378	509	23	but	but	CCONJ
ftr-378	509	24	merely	merely	ADV
ftr-378	509	25	that	that	SCONJ
ftr-378	509	26	lewis	lewis	PROPN
ftr-378	509	27	’s	’s	PART
ftr-378	509	28	proposal	proposal	NOUN
ftr-378	509	29	attempted	attempt	VERB
ftr-378	509	30	to	to	PART
ftr-378	509	31	achieve	achieve	VERB
ftr-378	509	32	too	too	ADV
ftr-378	509	33	dramatic	dramatic	ADJ
ftr-378	509	34	a	a	DET
ftr-378	509	35	change	change	NOUN
ftr-378	509	36	in	in	ADP
ftr-378	509	37	estate	estate	NOUN
ftr-378	509	38	tax	tax	NOUN
ftr-378	509	39	rates	rate	NOUN
ftr-378	509	40	too	too	ADV
ftr-378	509	41	quickly	quickly	ADV
ftr-378	509	42	.	.	PUNCT
ftr-378	510	1	75th	75th	ADJ
ftr-378	510	2	cong	cong	NOUN
ftr-378	510	3	.	.	PUNCT
ftr-378	511	1	rec	rec	PROPN
ftr-378	511	2	.	.	PROPN
ftr-378	511	3	6671	6671	NUM
ftr-378	511	4	(	(	PUNCT
ftr-378	511	5	1932	1932	NUM
ftr-378	511	6	)	)	PUNCT
ftr-378	511	7	.	.	PUNCT
ftr-378	512	1	ramseyer	ramseyer	PROPN
ftr-378	512	2	contended	contend	VERB
ftr-378	512	3	that	that	SCONJ
ftr-378	512	4	the	the	DET
ftr-378	512	5	key	key	NOUN
ftr-378	512	6	to	to	ADP
ftr-378	512	7	achieving	achieve	VERB
ftr-378	512	8	a	a	DET
ftr-378	512	9	lasting	last	VERB
ftr-378	512	10	long	long	ADJ
ftr-378	512	11	-	-	PUNCT
ftr-378	512	12	term	term	NOUN
ftr-378	512	13	increase	increase	NOUN
ftr-378	512	14	in	in	ADP
ftr-378	512	15	the	the	DET
ftr-378	512	16	estate	estate	NOUN
ftr-378	512	17	tax	tax	NOUN
ftr-378	512	18	was	be	AUX
ftr-378	512	19	to	to	PART
ftr-378	512	20	“	"	PUNCT
ftr-378	512	21	develop	develop	VERB
ftr-378	512	22	it	it	PRON
ftr-378	512	23	894	894	NUM
ftr-378	512	24	florida	florida	PROPN
ftr-378	512	25	tax	tax	NOUN
ftr-378	512	26	review	review	NOUN
ftr-378	513	1	[	[	X
ftr-378	513	2	vol.9:10	vol.9:10	VERB
ftr-378	513	3	the	the	DET
ftr-378	513	4	very	very	ADJ
ftr-378	513	5	inclusion	inclusion	NOUN
ftr-378	513	6	of	of	ADP
ftr-378	513	7	estate	estate	NOUN
ftr-378	513	8	tax	tax	NOUN
ftr-378	513	9	reform	reform	NOUN
ftr-378	513	10	in	in	ADP
ftr-378	513	11	the	the	DET
ftr-378	513	12	revenue	revenue	NOUN
ftr-378	513	13	act	act	NOUN
ftr-378	513	14	of	of	ADP
ftr-378	513	15	1932	1932	NUM
ftr-378	513	16	was	be	AUX
ftr-378	513	17	noteworthy	noteworthy	ADJ
ftr-378	513	18	given	give	VERB
ftr-378	513	19	the	the	DET
ftr-378	513	20	overarching	overarching	ADJ
ftr-378	513	21	purpose	purpose	NOUN
ftr-378	513	22	of	of	ADP
ftr-378	513	23	that	that	DET
ftr-378	513	24	act	act	NOUN
ftr-378	513	25	as	as	ADP
ftr-378	513	26	a	a	DET
ftr-378	513	27	short	short	ADJ
ftr-378	513	28	-	-	PUNCT
ftr-378	513	29	term	term	NOUN
ftr-378	513	30	,	,	PUNCT
ftr-378	513	31	emergency	emergency	NOUN
ftr-378	513	32	,	,	PUNCT
ftr-378	513	33	revenue	revenue	NOUN
ftr-378	513	34	measure	measure	NOUN
ftr-378	513	35	.	.	PUNCT
ftr-378	514	1	this	this	DET
ftr-378	514	2	short	short	ADJ
ftr-378	514	3	-	-	PUNCT
ftr-378	514	4	term	term	NOUN
ftr-378	514	5	orientation	orientation	NOUN
ftr-378	514	6	was	be	AUX
ftr-378	514	7	made	make	VERB
ftr-378	514	8	explicit	explicit	ADJ
ftr-378	514	9	,	,	PUNCT
ftr-378	514	10	for	for	ADP
ftr-378	514	11	example	example	NOUN
ftr-378	514	12	,	,	PUNCT
ftr-378	514	13	in	in	ADP
ftr-378	514	14	the	the	DET
ftr-378	514	15	fact	fact	NOUN
ftr-378	514	16	that	that	SCONJ
ftr-378	514	17	the	the	DET
ftr-378	514	18	manufacturers	manufacturer	NOUN
ftr-378	514	19	excise	excise	VERB
ftr-378	514	20	taxes	taxis	NOUN
ftr-378	514	21	included	include	VERB
ftr-378	514	22	in	in	ADP
ftr-378	514	23	the	the	DET
ftr-378	514	24	act	act	NOUN
ftr-378	514	25	were	be	AUX
ftr-378	514	26	enacted	enact	VERB
ftr-378	514	27	solely	solely	ADV
ftr-378	514	28	for	for	ADP
ftr-378	514	29	limited	limited	ADJ
ftr-378	514	30	periods	period	NOUN
ftr-378	514	31	of	of	ADP
ftr-378	514	32	time	time	NOUN
ftr-378	514	33	and	and	CCONJ
ftr-378	514	34	were	be	AUX
ftr-378	514	35	designed	design	VERB
ftr-378	514	36	to	to	PART
ftr-378	514	37	automatically	automatically	ADV
ftr-378	514	38	expire	expire	VERB
ftr-378	514	39	with	with	ADP
ftr-378	514	40	the	the	DET
ftr-378	514	41	passage	passage	NOUN
ftr-378	514	42	of	of	ADP
ftr-378	514	43	time	time	NOUN
ftr-378	514	44	.	.	PUNCT
ftr-378	515	1	95	95	NUM
ftr-378	515	2	however	however	ADV
ftr-378	515	3	,	,	PUNCT
ftr-378	515	4	while	while	SCONJ
ftr-378	515	5	proponents	proponent	NOUN
ftr-378	515	6	sought	seek	VERB
ftr-378	515	7	to	to	PART
ftr-378	515	8	characterize	characterize	VERB
ftr-378	515	9	increased	increase	VERB
ftr-378	515	10	estate	estate	NOUN
ftr-378	515	11	taxation	taxation	NOUN
ftr-378	515	12	as	as	ADP
ftr-378	515	13	a	a	DET
ftr-378	515	14	similarly	similarly	ADV
ftr-378	515	15	temporary	temporary	ADJ
ftr-378	515	16	revenue	revenue	NOUN
ftr-378	515	17	measure	measure	NOUN
ftr-378	515	18	,	,	PUNCT
ftr-378	515	19	the	the	DET
ftr-378	515	20	estate	estate	NOUN
ftr-378	515	21	tax	tax	NOUN
ftr-378	515	22	provisions	provision	NOUN
ftr-378	515	23	of	of	ADP
ftr-378	515	24	the	the	DET
ftr-378	515	25	revenue	revenue	NOUN
ftr-378	515	26	act	act	NOUN
ftr-378	515	27	of	of	ADP
ftr-378	515	28	1932	1932	NUM
ftr-378	515	29	included	include	VERB
ftr-378	515	30	no	no	DET
ftr-378	515	31	expiration	expiration	NOUN
ftr-378	515	32	date	date	NOUN
ftr-378	515	33	.	.	PUNCT
ftr-378	516	1	the	the	DET
ftr-378	516	2	report	report	NOUN
ftr-378	516	3	of	of	ADP
ftr-378	516	4	the	the	DET
ftr-378	516	5	committee	committee	NOUN
ftr-378	516	6	on	on	ADP
ftr-378	516	7	ways	way	NOUN
ftr-378	516	8	and	and	CCONJ
ftr-378	516	9	means	mean	VERB
ftr-378	516	10	suggests	suggest	VERB
ftr-378	516	11	that	that	SCONJ
ftr-378	516	12	such	such	ADJ
ftr-378	516	13	was	be	AUX
ftr-378	516	14	not	not	PART
ftr-378	516	15	an	an	DET
ftr-378	516	16	innocent	innocent	ADJ
ftr-378	516	17	omission	omission	NOUN
ftr-378	516	18	but	but	CCONJ
ftr-378	516	19	rather	rather	ADV
ftr-378	516	20	the	the	DET
ftr-378	516	21	product	product	NOUN
ftr-378	516	22	of	of	ADP
ftr-378	516	23	a	a	DET
ftr-378	516	24	legislative	legislative	ADJ
ftr-378	516	25	sleight	sleight	NOUN
ftr-378	516	26	of	of	ADP
ftr-378	516	27	hand	hand	NOUN
ftr-378	516	28	.	.	PUNCT
ftr-378	517	1	the	the	DET
ftr-378	517	2	report	report	NOUN
ftr-378	517	3	contends	contend	VERB
ftr-378	517	4	that	that	SCONJ
ftr-378	517	5	the	the	DET
ftr-378	517	6	committee	committee	NOUN
ftr-378	517	7	envisioned	envision	VERB
ftr-378	517	8	that	that	SCONJ
ftr-378	517	9	the	the	DET
ftr-378	517	10	estate	estate	NOUN
ftr-378	517	11	tax	tax	NOUN
ftr-378	517	12	be	be	AUX
ftr-378	517	13	viewed	view	VERB
ftr-378	517	14	solely	solely	ADV
ftr-378	517	15	as	as	ADP
ftr-378	517	16	“	"	PUNCT
ftr-378	517	17	an	an	DET
ftr-378	517	18	emergency	emergency	NOUN
ftr-378	517	19	measure	measure	NOUN
ftr-378	517	20	”	"	PUNCT
ftr-378	517	21	96	96	NUM
ftr-378	517	22	and	and	CCONJ
ftr-378	517	23	expressed	express	VERB
ftr-378	517	24	the	the	DET
ftr-378	517	25	committee	committee	NOUN
ftr-378	517	26	’s	’s	PART
ftr-378	517	27	“	"	PUNCT
ftr-378	517	28	hope	hope	NOUN
ftr-378	517	29	”	"	PUNCT
ftr-378	517	30	97	97	NUM
ftr-378	517	31	that	that	SCONJ
ftr-378	517	32	the	the	DET
ftr-378	517	33	tax	tax	NOUN
ftr-378	517	34	be	be	AUX
ftr-378	517	35	revisited	revisit	VERB
ftr-378	517	36	once	once	ADV
ftr-378	517	37	economic	economic	ADJ
ftr-378	517	38	conditions	condition	NOUN
ftr-378	517	39	improved	improve	VERB
ftr-378	517	40	.	.	PUNCT
ftr-378	518	1	however	however	ADV
ftr-378	518	2	,	,	PUNCT
ftr-378	518	3	in	in	ADP
ftr-378	518	4	the	the	DET
ftr-378	518	5	same	same	ADJ
ftr-378	518	6	paragraph	paragraph	NOUN
ftr-378	518	7	,	,	PUNCT
ftr-378	518	8	the	the	DET
ftr-378	518	9	committee	committee	NOUN
ftr-378	518	10	acknowledged	acknowledge	VERB
ftr-378	518	11	that	that	SCONJ
ftr-378	518	12	they	they	PRON
ftr-378	518	13	consciously	consciously	ADV
ftr-378	518	14	did	do	AUX
ftr-378	518	15	not	not	PART
ftr-378	518	16	make	make	VERB
ftr-378	518	17	the	the	DET
ftr-378	518	18	estate	estate	NOUN
ftr-378	518	19	tax	tax	NOUN
ftr-378	518	20	expire	expire	NOUN
ftr-378	518	21	by	by	ADP
ftr-378	518	22	its	its	PRON
ftr-378	518	23	own	own	ADJ
ftr-378	518	24	terms	term	NOUN
ftr-378	518	25	,	,	PUNCT
ftr-378	518	26	as	as	SCONJ
ftr-378	518	27	they	they	PRON
ftr-378	518	28	did	do	VERB
ftr-378	518	29	in	in	ADP
ftr-378	518	30	the	the	DET
ftr-378	518	31	case	case	NOUN
ftr-378	518	32	of	of	ADP
ftr-378	518	33	the	the	DET
ftr-378	518	34	proposed	propose	VERB
ftr-378	518	35	special	special	ADJ
ftr-378	518	36	excise	excise	NOUN
ftr-378	518	37	taxes	taxis	NOUN
ftr-378	518	38	.	.	PUNCT
ftr-378	519	1	98	98	NUM
ftr-378	519	2	while	while	SCONJ
ftr-378	519	3	the	the	DET
ftr-378	519	4	report	report	NOUN
ftr-378	519	5	attempts	attempt	VERB
ftr-378	519	6	to	to	PART
ftr-378	519	7	finesse	finesse	VERB
ftr-378	519	8	the	the	DET
ftr-378	519	9	issue	issue	NOUN
ftr-378	519	10	,	,	PUNCT
ftr-378	519	11	congress	congress	PROPN
ftr-378	519	12	’	'	PUNCT
ftr-378	519	13	deeds	deed	NOUN
ftr-378	519	14	here	here	ADV
ftr-378	519	15	spoke	speak	VERB
ftr-378	519	16	louder	louder	ADV
ftr-378	519	17	than	than	ADP
ftr-378	519	18	its	its	PRON
ftr-378	519	19	words	word	NOUN
ftr-378	519	20	.	.	PUNCT
ftr-378	520	1	the	the	DET
ftr-378	520	2	decision	decision	NOUN
ftr-378	520	3	to	to	PART
ftr-378	520	4	require	require	VERB
ftr-378	520	5	further	further	ADJ
ftr-378	520	6	legislative	legislative	ADJ
ftr-378	520	7	action	action	NOUN
ftr-378	520	8	to	to	PART
ftr-378	520	9	repeal	repeal	VERB
ftr-378	520	10	the	the	DET
ftr-378	520	11	supposed	suppose	VERB
ftr-378	520	12	“	"	PUNCT
ftr-378	520	13	temporary	temporary	ADJ
ftr-378	520	14	”	"	PUNCT
ftr-378	520	15	estate	estate	NOUN
ftr-378	520	16	tax	tax	NOUN
ftr-378	520	17	suggests	suggest	VERB
ftr-378	520	18	that	that	SCONJ
ftr-378	520	19	the	the	DET
ftr-378	520	20	tax	tax	NOUN
ftr-378	520	21	might	might	AUX
ftr-378	520	22	not	not	PART
ftr-378	520	23	have	have	AUX
ftr-378	520	24	been	be	AUX
ftr-378	520	25	intended	intend	VERB
ftr-378	520	26	as	as	ADP
ftr-378	520	27	temporary	temporary	ADJ
ftr-378	520	28	at	at	ADV
ftr-378	520	29	all	all	ADV
ftr-378	520	30	.	.	PUNCT
ftr-378	521	1	99	99	NUM
ftr-378	522	1	the	the	DET
ftr-378	522	2	inclusion	inclusion	NOUN
ftr-378	522	3	of	of	ADP
ftr-378	522	4	a	a	DET
ftr-378	522	5	potentially	potentially	ADV
ftr-378	522	6	permanent	permanent	ADJ
ftr-378	522	7	estate	estate	NOUN
ftr-378	522	8	tax	tax	NOUN
ftr-378	522	9	increase	increase	NOUN
ftr-378	522	10	in	in	ADP
ftr-378	522	11	an	an	DET
ftr-378	522	12	emergency	emergency	NOUN
ftr-378	522	13	revenue	revenue	NOUN
ftr-378	522	14	act	act	NOUN
ftr-378	522	15	is	be	AUX
ftr-378	522	16	even	even	ADV
ftr-378	522	17	more	more	ADV
ftr-378	522	18	surprising	surprising	ADJ
ftr-378	522	19	when	when	SCONJ
ftr-378	522	20	one	one	PRON
ftr-378	522	21	considers	consider	VERB
ftr-378	522	22	the	the	DET
ftr-378	522	23	estate	estate	NOUN
ftr-378	522	24	tax	tax	NOUN
ftr-378	522	25	’s	’s	PART
ftr-378	522	26	long	long	ADJ
ftr-378	522	27	collection	collection	NOUN
ftr-378	522	28	cycle	cycle	NOUN
ftr-378	522	29	.	.	PUNCT
ftr-378	523	1	not	not	PART
ftr-378	523	2	only	only	ADV
ftr-378	523	3	must	must	AUX
ftr-378	523	4	a	a	DET
ftr-378	523	5	taxpayer	taxpayer	NOUN
ftr-378	523	6	die	die	VERB
ftr-378	523	7	in	in	ADP
ftr-378	523	8	order	order	NOUN
ftr-378	523	9	to	to	PART
ftr-378	523	10	generate	generate	VERB
ftr-378	523	11	estate	estate	NOUN
ftr-378	523	12	tax	tax	NOUN
ftr-378	523	13	revenue	revenue	NOUN
ftr-378	523	14	,	,	PUNCT
ftr-378	523	15	a	a	DET
ftr-378	523	16	process	process	NOUN
ftr-378	523	17	presumably	presumably	ADV
ftr-378	523	18	beyond	beyond	ADP
ftr-378	523	19	the	the	DET
ftr-378	523	20	control	control	NOUN
ftr-378	523	21	of	of	ADP
ftr-378	523	22	the	the	DET
ftr-378	523	23	united	united	PROPN
ftr-378	523	24	states	states	PROPN
ftr-378	523	25	congress	congress	PROPN
ftr-378	523	26	,	,	PUNCT
ftr-378	523	27	but	but	CCONJ
ftr-378	523	28	estate	estate	NOUN
ftr-378	523	29	taxes	taxis	NOUN
ftr-378	523	30	are	be	AUX
ftr-378	523	31	not	not	PART
ftr-378	523	32	due	due	ADJ
ftr-378	523	33	until	until	ADP
ftr-378	523	34	months	month	NOUN
ftr-378	523	35	after	after	SCONJ
ftr-378	523	36	such	such	ADJ
ftr-378	523	37	death	death	NOUN
ftr-378	523	38	occurs	occur	VERB
ftr-378	523	39	.	.	PUNCT
ftr-378	524	1	100	100	NUM
ftr-378	524	2	as	as	ADP
ftr-378	524	3	a	a	DET
ftr-378	524	4	result	result	NOUN
ftr-378	524	5	,	,	PUNCT
ftr-378	524	6	of	of	ADP
ftr-378	524	7	all	all	DET
ftr-378	524	8	the	the	DET
ftr-378	524	9	forms	form	NOUN
ftr-378	524	10	of	of	ADP
ftr-378	524	11	taxation	taxation	NOUN
ftr-378	524	12	that	that	PRON
ftr-378	524	13	congress	congress	PROPN
ftr-378	524	14	could	could	AUX
ftr-378	524	15	gradually	gradually	ADV
ftr-378	524	16	.	.	PUNCT
ftr-378	524	17	”	"	PUNCT
ftr-378	525	1	i	i	PRON
ftr-378	525	2	d.	d.	PROPN
ftr-378	525	3	“	"	PUNCT
ftr-378	525	4	if	if	SCONJ
ftr-378	525	5	you	you	PRON
ftr-378	525	6	go	go	VERB
ftr-378	525	7	to	to	ADP
ftr-378	525	8	excess	excess	NOUN
ftr-378	525	9	now	now	ADV
ftr-378	525	10	,	,	PUNCT
ftr-378	525	11	”	"	PUNCT
ftr-378	525	12	he	he	PRON
ftr-378	525	13	warned	warn	VERB
ftr-378	525	14	congressman	congressman	PROPN
ftr-378	525	15	lewis	lewis	PROPN
ftr-378	525	16	,	,	PUNCT
ftr-378	525	17	“	"	PUNCT
ftr-378	525	18	you	you	PRON
ftr-378	525	19	get	get	VERB
ftr-378	525	20	a	a	DET
ftr-378	525	21	reaction	reaction	NOUN
ftr-378	525	22	later	later	ADV
ftr-378	525	23	.	.	PUNCT
ftr-378	525	24	”	"	PUNCT
ftr-378	526	1	i	i	PRON
ftr-378	526	2	d.	d.	PROPN
ftr-378	526	3	95	95	NUM
ftr-378	526	4	.	.	PUNCT
ftr-378	527	1	the	the	DET
ftr-378	527	2	manufacturers	manufacturer	NOUN
ftr-378	527	3	excise	excise	VERB
ftr-378	527	4	tax	tax	NOUN
ftr-378	527	5	under	under	ADP
ftr-378	527	6	§	§	PROPN
ftr-378	527	7	605	605	NUM
ftr-378	527	8	of	of	ADP
ftr-378	527	9	the	the	DET
ftr-378	527	10	act	act	NOUN
ftr-378	527	11	was	be	AUX
ftr-378	527	12	to	to	PART
ftr-378	527	13	be	be	AUX
ftr-378	527	14	effective	effective	ADJ
ftr-378	527	15	during	during	ADP
ftr-378	527	16	the	the	DET
ftr-378	527	17	two	two	NUM
ftr-378	527	18	-	-	PUNCT
ftr-378	527	19	year	year	NOUN
ftr-378	527	20	period	period	NOUN
ftr-378	527	21	from	from	ADP
ftr-378	527	22	jun	jun	PROPN
ftr-378	527	23	.	.	PROPN
ftr-378	527	24	21	21	NUM
ftr-378	527	25	,	,	PUNCT
ftr-378	527	26	1932	1932	NUM
ftr-378	527	27	to	to	ADP
ftr-378	527	28	jul	jul	PROPN
ftr-378	527	29	.	.	PROPN
ftr-378	527	30	1	1	NUM
ftr-378	527	31	,	,	PUNCT
ftr-378	527	32	1934	1934	NUM
ftr-378	527	33	,	,	PUNCT
ftr-378	527	34	at	at	ADP
ftr-378	527	35	which	which	DET
ftr-378	527	36	time	time	NOUN
ftr-378	527	37	it	it	PRON
ftr-378	527	38	would	would	AUX
ftr-378	527	39	expire	expire	VERB
ftr-378	527	40	by	by	ADP
ftr-378	527	41	its	its	PRON
ftr-378	527	42	own	own	ADJ
ftr-378	527	43	terms	term	NOUN
ftr-378	527	44	.	.	PUNCT
ftr-378	528	1	due	due	ADP
ftr-378	528	2	to	to	ADP
ftr-378	528	3	subsequent	subsequent	ADJ
ftr-378	528	4	legislation	legislation	NOUN
ftr-378	528	5	,	,	PUNCT
ftr-378	528	6	the	the	DET
ftr-378	528	7	tax	tax	NOUN
ftr-378	528	8	actually	actually	ADV
ftr-378	528	9	remained	remain	VERB
ftr-378	528	10	in	in	ADP
ftr-378	528	11	place	place	NOUN
ftr-378	528	12	until	until	ADP
ftr-378	528	13	1936	1936	NUM
ftr-378	528	14	.	.	PUNCT
ftr-378	529	1	see	see	VERB
ftr-378	529	2	revenue	revenue	NOUN
ftr-378	529	3	act	act	NOUN
ftr-378	529	4	of	of	ADP
ftr-378	529	5	1936	1936	NUM
ftr-378	529	6	§	§	PROPN
ftr-378	529	7	809	809	NUM
ftr-378	529	8	(	(	PUNCT
ftr-378	529	9	repealing	repeal	VERB
ftr-378	529	10	the	the	DET
ftr-378	529	11	tax	tax	NOUN
ftr-378	529	12	effective	effective	ADJ
ftr-378	529	13	jun	jun	PROPN
ftr-378	529	14	.	.	PROPN
ftr-378	529	15	23	23	NUM
ftr-378	529	16	,	,	PUNCT
ftr-378	529	17	1936	1936	NUM
ftr-378	529	18	)	)	PUNCT
ftr-378	529	19	.	.	PUNCT
ftr-378	530	1	96	96	NUM
ftr-378	530	2	.	.	PUNCT
ftr-378	531	1	h.	h.	PROPN
ftr-378	531	2	comm	comm	NOUN
ftr-378	531	3	.	.	PUNCT
ftr-378	532	1	on	on	ADP
ftr-378	532	2	ways	way	NOUN
ftr-378	532	3	&	&	CCONJ
ftr-378	532	4	means	mean	NOUN
ftr-378	532	5	,	,	PUNCT
ftr-378	532	6	report	report	NOUN
ftr-378	532	7	on	on	ADP
ftr-378	532	8	revenue	revenue	NOUN
ftr-378	532	9	act	act	NOUN
ftr-378	532	10	of	of	ADP
ftr-378	532	11	1932	1932	NUM
ftr-378	532	12	,	,	PUNCT
ftr-378	532	13	h.r	h.r	PROPN
ftr-378	532	14	.	.	PROPN
ftr-378	532	15	rep	rep	PROPN
ftr-378	532	16	.	.	PROPN
ftr-378	533	1	no	no	INTJ
ftr-378	533	2	.	.	NOUN
ftr-378	534	1	72	72	NUM
ftr-378	534	2	-	-	SYM
ftr-378	534	3	708	708	NUM
ftr-378	534	4	,	,	PUNCT
ftr-378	534	5	at	at	ADP
ftr-378	534	6	8	8	NUM
ftr-378	534	7	(	(	PUNCT
ftr-378	534	8	1932	1932	NUM
ftr-378	534	9	)	)	PUNCT
ftr-378	535	1	[	[	X
ftr-378	535	2	hereinafter	hereinafter	NOUN
ftr-378	535	3	house	house	NOUN
ftr-378	535	4	report	report	PROPN
ftr-378	535	5	]	]	X
ftr-378	535	6	.	.	PUNCT
ftr-378	536	1	97	97	NUM
ftr-378	536	2	.	.	PUNCT
ftr-378	537	1	i	i	PRON
ftr-378	537	2	d.	d.	PROPN
ftr-378	537	3	at	at	ADP
ftr-378	537	4	8	8	NUM
ftr-378	537	5	.	.	PUNCT
ftr-378	537	6	98	98	NUM
ftr-378	537	7	.	.	PUNCT
ftr-378	538	1	i	i	PRON
ftr-378	538	2	d.	d.	PROPN
ftr-378	538	3	99	99	NUM
ftr-378	538	4	.	.	PUNCT
ftr-378	539	1	indeed	indeed	ADV
ftr-378	539	2	,	,	PUNCT
ftr-378	539	3	ramseyer	ramseyer	PROPN
ftr-378	539	4	envisioned	envision	VERB
ftr-378	539	5	the	the	DET
ftr-378	539	6	estate	estate	NOUN
ftr-378	539	7	tax	tax	NOUN
ftr-378	539	8	as	as	ADP
ftr-378	539	9	anything	anything	PRON
ftr-378	539	10	but	but	CCONJ
ftr-378	539	11	temporary	temporary	ADJ
ftr-378	539	12	.	.	PUNCT
ftr-378	540	1	rather	rather	ADV
ftr-378	540	2	,	,	PUNCT
ftr-378	540	3	he	he	PRON
ftr-378	540	4	hoped	hope	VERB
ftr-378	540	5	that	that	SCONJ
ftr-378	540	6	congress	congress	PROPN
ftr-378	540	7	would	would	AUX
ftr-378	540	8	gradually	gradually	ADV
ftr-378	540	9	continue	continue	VERB
ftr-378	540	10	to	to	PART
ftr-378	540	11	increase	increase	VERB
ftr-378	540	12	estate	estate	NOUN
ftr-378	540	13	tax	tax	NOUN
ftr-378	540	14	rates	rate	NOUN
ftr-378	540	15	in	in	ADP
ftr-378	540	16	future	future	ADJ
ftr-378	540	17	years	year	NOUN
ftr-378	540	18	.	.	PUNCT
ftr-378	541	1	see	see	VERB
ftr-378	541	2	supra	supra	PROPN
ftr-378	541	3	note	note	PROPN
ftr-378	541	4	94	94	NUM
ftr-378	541	5	.	.	NOUN
ftr-378	541	6	100	100	NUM
ftr-378	541	7	.	.	PUNCT
ftr-378	542	1	at	at	ADP
ftr-378	542	2	the	the	DET
ftr-378	542	3	time	time	NOUN
ftr-378	542	4	,	,	PUNCT
ftr-378	542	5	estate	estate	NOUN
ftr-378	542	6	taxes	taxis	NOUN
ftr-378	542	7	were	be	AUX
ftr-378	542	8	due	due	ADJ
ftr-378	542	9	12	12	NUM
ftr-378	542	10	months	month	NOUN
ftr-378	542	11	after	after	ADP
ftr-378	542	12	a	a	DET
ftr-378	542	13	taxpayers	taxpayer	NOUN
ftr-378	542	14	’	’	PART
ftr-378	542	15	death	death	NOUN
ftr-378	542	16	.	.	PUNCT
ftr-378	543	1	revenue	revenue	NOUN
ftr-378	543	2	act	act	PROPN
ftr-378	543	3	of	of	ADP
ftr-378	543	4	1926	1926	NUM
ftr-378	543	5	§	§	PROPN
ftr-378	543	6	305(a	305(a	PROPN
ftr-378	543	7	)	)	PUNCT
ftr-378	543	8	;	;	PUNCT
ftr-378	543	9	revenue	revenue	NOUN
ftr-378	543	10	act	act	NOUN
ftr-378	543	11	of	of	ADP
ftr-378	543	12	1932	1932	NUM
ftr-378	543	13	§	§	PROPN
ftr-378	543	14	403	403	NUM
ftr-378	543	15	.	.	PUNCT
ftr-378	544	1	the	the	DET
ftr-378	544	2	commissioner	commissioner	NOUN
ftr-378	544	3	of	of	ADP
ftr-378	544	4	internal	internal	ADJ
ftr-378	544	5	revenue	revenue	NOUN
ftr-378	544	6	could	could	AUX
ftr-378	544	7	grant	grant	VERB
ftr-378	544	8	an	an	DET
ftr-378	544	9	estate	estate	NOUN
ftr-378	544	10	an	an	DET
ftr-378	544	11	extension	extension	NOUN
ftr-378	544	12	of	of	ADP
ftr-378	544	13	time	time	NOUN
ftr-378	544	14	to	to	PART
ftr-378	544	15	pay	pay	VERB
ftr-378	544	16	the	the	DET
ftr-378	544	17	tax	tax	NOUN
ftr-378	544	18	,	,	PUNCT
ftr-378	544	19	in	in	ADP
ftr-378	544	20	which	which	PRON
ftr-378	544	21	2010	2010	NUM
ftr-378	544	22	]	]	X
ftr-378	544	23	ghosts	ghost	NOUN
ftr-378	544	24	of	of	ADP
ftr-378	544	25	1932	1932	NUM
ftr-378	544	26	895	895	NUM
ftr-378	544	27	impose	impose	ADJ
ftr-378	544	28	,	,	PUNCT
ftr-378	544	29	estate	estate	NOUN
ftr-378	544	30	taxes	taxis	NOUN
ftr-378	544	31	would	would	AUX
ftr-378	544	32	be	be	AUX
ftr-378	544	33	among	among	ADP
ftr-378	544	34	the	the	DET
ftr-378	544	35	most	most	ADV
ftr-378	544	36	inefficient	inefficient	ADJ
ftr-378	544	37	sources	source	NOUN
ftr-378	544	38	of	of	ADP
ftr-378	544	39	emergency	emergency	NOUN
ftr-378	544	40	revenue	revenue	NOUN
ftr-378	544	41	.	.	PUNCT
ftr-378	545	1	101	101	NUM
ftr-378	545	2	certainly	certainly	ADV
ftr-378	545	3	,	,	PUNCT
ftr-378	545	4	some	some	PRON
ftr-378	545	5	raised	raise	VERB
ftr-378	545	6	this	this	DET
ftr-378	545	7	concern	concern	NOUN
ftr-378	545	8	.	.	PUNCT
ftr-378	546	1	for	for	ADP
ftr-378	546	2	example	example	NOUN
ftr-378	546	3	,	,	PUNCT
ftr-378	546	4	one	one	NUM
ftr-378	546	5	trade	trade	NOUN
ftr-378	546	6	association	association	NOUN
ftr-378	546	7	transmitted	transmit	VERB
ftr-378	546	8	a	a	DET
ftr-378	546	9	detailed	detailed	ADJ
ftr-378	546	10	analysis	analysis	NOUN
ftr-378	546	11	of	of	ADP
ftr-378	546	12	the	the	DET
ftr-378	546	13	entire	entire	ADJ
ftr-378	546	14	revenue	revenue	NOUN
ftr-378	546	15	act	act	NOUN
ftr-378	546	16	which	which	PRON
ftr-378	546	17	argued	argue	VERB
ftr-378	546	18	that	that	SCONJ
ftr-378	546	19	estate	estate	NOUN
ftr-378	546	20	taxes	taxis	NOUN
ftr-378	546	21	should	should	AUX
ftr-378	546	22	have	have	VERB
ftr-378	546	23	“	"	PUNCT
ftr-378	546	24	no	no	DET
ftr-378	546	25	part	part	NOUN
ftr-378	546	26	”	"	PUNCT
ftr-378	546	27	in	in	ADP
ftr-378	546	28	an	an	DET
ftr-378	546	29	emergency	emergency	NOUN
ftr-378	546	30	revenue	revenue	NOUN
ftr-378	546	31	bill	bill	NOUN
ftr-378	546	32	.	.	PUNCT
ftr-378	547	1	102	102	NUM
ftr-378	547	2	yet	yet	ADV
ftr-378	547	3	,	,	PUNCT
ftr-378	547	4	congressional	congressional	ADJ
ftr-378	547	5	leaders	leader	NOUN
ftr-378	547	6	paid	pay	VERB
ftr-378	547	7	mere	mere	ADJ
ftr-378	547	8	lip	lip	NOUN
ftr-378	547	9	service	service	NOUN
ftr-378	547	10	to	to	ADP
ftr-378	547	11	such	such	ADJ
ftr-378	547	12	concerns	concern	NOUN
ftr-378	547	13	.	.	PUNCT
ftr-378	548	1	ways	way	NOUN
ftr-378	548	2	and	and	CCONJ
ftr-378	548	3	means	mean	VERB
ftr-378	548	4	committee	committee	NOUN
ftr-378	548	5	chairman	chairman	NOUN
ftr-378	548	6	crisp	crisp	ADJ
ftr-378	548	7	,	,	PUNCT
ftr-378	548	8	for	for	ADP
ftr-378	548	9	example	example	NOUN
ftr-378	548	10	,	,	PUNCT
ftr-378	548	11	freely	freely	ADV
ftr-378	548	12	admitted	admit	VERB
ftr-378	548	13	that	that	SCONJ
ftr-378	548	14	the	the	DET
ftr-378	548	15	estate	estate	NOUN
ftr-378	548	16	tax	tax	NOUN
ftr-378	548	17	could	could	AUX
ftr-378	548	18	not	not	PART
ftr-378	548	19	provide	provide	VERB
ftr-378	548	20	short	short	ADJ
ftr-378	548	21	-	-	PUNCT
ftr-378	548	22	term	term	NOUN
ftr-378	548	23	revenue	revenue	NOUN
ftr-378	548	24	.	.	PUNCT
ftr-378	549	1	yet	yet	CCONJ
ftr-378	549	2	he	he	PRON
ftr-378	549	3	still	still	ADV
ftr-378	549	4	contended	contend	VERB
ftr-378	549	5	that	that	SCONJ
ftr-378	549	6	all	all	PRON
ftr-378	549	7	of	of	ADP
ftr-378	549	8	the	the	DET
ftr-378	549	9	taxes	taxis	NOUN
ftr-378	549	10	on	on	ADP
ftr-378	549	11	wealth	wealth	NOUN
ftr-378	549	12	would	would	AUX
ftr-378	549	13	be	be	AUX
ftr-378	549	14	temporary	temporary	ADJ
ftr-378	549	15	ones	one	NOUN
ftr-378	549	16	.	.	PUNCT
ftr-378	550	1	“	"	PUNCT
ftr-378	550	2	i	i	PRON
ftr-378	550	3	,	,	PUNCT
ftr-378	550	4	for	for	ADP
ftr-378	550	5	one	one	NUM
ftr-378	550	6	,	,	PUNCT
ftr-378	550	7	will	will	AUX
ftr-378	550	8	be	be	AUX
ftr-378	550	9	glad	glad	ADJ
ftr-378	550	10	when	when	SCONJ
ftr-378	550	11	[	[	X
ftr-378	550	12	economic	economic	ADJ
ftr-378	550	13	conditions	condition	NOUN
ftr-378	550	14	improve	improve	VERB
ftr-378	550	15	]	]	PUNCT
ftr-378	550	16	.	.	PUNCT
ftr-378	550	17	.	.	PUNCT
ftr-378	550	18	.	.	PUNCT
ftr-378	551	1	so	so	ADV
ftr-378	551	2	that	that	SCONJ
ftr-378	551	3	these	these	DET
ftr-378	551	4	burdensome	burdensome	ADJ
ftr-378	551	5	taxes	taxis	NOUN
ftr-378	551	6	can	can	AUX
ftr-378	551	7	be	be	AUX
ftr-378	551	8	lowered	lower	VERB
ftr-378	551	9	.	.	PUNCT
ftr-378	552	1	but	but	CCONJ
ftr-378	552	2	for	for	ADP
ftr-378	552	3	1933	1933	NUM
ftr-378	552	4	how	how	SCONJ
ftr-378	552	5	are	be	AUX
ftr-378	552	6	we	we	PRON
ftr-378	552	7	going	go	VERB
ftr-378	552	8	to	to	PART
ftr-378	552	9	get	get	VERB
ftr-378	552	10	the	the	DET
ftr-378	552	11	revenue	revenue	NOUN
ftr-378	552	12	needed	need	VERB
ftr-378	552	13	?	?	PUNCT
ftr-378	552	14	”	"	PUNCT
ftr-378	553	1	103	103	NUM
ftr-378	553	2	the	the	DET
ftr-378	553	3	estate	estate	NOUN
ftr-378	553	4	tax	tax	NOUN
ftr-378	553	5	,	,	PUNCT
ftr-378	553	6	with	with	ADP
ftr-378	553	7	its	its	PRON
ftr-378	553	8	long	long	ADJ
ftr-378	553	9	collection	collection	NOUN
ftr-378	553	10	cycle	cycle	NOUN
ftr-378	553	11	,	,	PUNCT
ftr-378	553	12	simply	simply	ADV
ftr-378	553	13	did	do	AUX
ftr-378	553	14	not	not	PART
ftr-378	553	15	provide	provide	VERB
ftr-378	553	16	an	an	DET
ftr-378	553	17	answer	answer	NOUN
ftr-378	553	18	to	to	ADP
ftr-378	553	19	crisp	crisp	ADJ
ftr-378	553	20	’s	’s	NOUN
ftr-378	553	21	question	question	NOUN
ftr-378	553	22	.	.	PUNCT
ftr-378	554	1	estate	estate	NOUN
ftr-378	554	2	tax	tax	NOUN
ftr-378	554	3	increases	increase	NOUN
ftr-378	554	4	imposed	impose	VERB
ftr-378	554	5	upon	upon	SCONJ
ftr-378	554	6	those	those	PRON
ftr-378	554	7	dying	die	VERB
ftr-378	554	8	in	in	ADP
ftr-378	554	9	the	the	DET
ftr-378	554	10	latter	latter	ADJ
ftr-378	554	11	half	half	NOUN
ftr-378	554	12	of	of	ADP
ftr-378	554	13	1932	1932	NUM
ftr-378	554	14	would	would	AUX
ftr-378	554	15	not	not	PART
ftr-378	554	16	impact	impact	VERB
ftr-378	554	17	federal	federal	ADJ
ftr-378	554	18	revenues	revenue	NOUN
ftr-378	554	19	until	until	ADP
ftr-378	554	20	early	early	ADJ
ftr-378	554	21	1934	1934	NUM
ftr-378	554	22	.	.	PUNCT
ftr-378	555	1	yet	yet	ADV
ftr-378	555	2	,	,	PUNCT
ftr-378	555	3	while	while	SCONJ
ftr-378	555	4	chairman	chairman	NOUN
ftr-378	555	5	crisp	crisp	NOUN
ftr-378	555	6	did	do	AUX
ftr-378	555	7	n’t	not	PART
ftr-378	555	8	dispute	dispute	VERB
ftr-378	555	9	that	that	DET
ftr-378	555	10	fact	fact	NOUN
ftr-378	555	11	,	,	PUNCT
ftr-378	555	12	104	104	NUM
ftr-378	555	13	he	he	PRON
ftr-378	555	14	also	also	ADV
ftr-378	555	15	did	do	AUX
ftr-378	555	16	n’t	not	PART
ftr-378	555	17	allow	allow	VERB
ftr-378	555	18	that	that	DET
ftr-378	555	19	fact	fact	NOUN
ftr-378	555	20	to	to	PART
ftr-378	555	21	interfere	interfere	VERB
ftr-378	555	22	with	with	ADP
ftr-378	555	23	his	his	PRON
ftr-378	555	24	argument	argument	NOUN
ftr-378	555	25	.	.	PUNCT
ftr-378	556	1	105	105	NUM
ftr-378	556	2	in	in	ADP
ftr-378	556	3	the	the	DET
ftr-378	556	4	end	end	NOUN
ftr-378	556	5	,	,	PUNCT
ftr-378	556	6	such	such	ADJ
ftr-378	556	7	merely	merely	ADV
ftr-378	556	8	technical	technical	ADJ
ftr-378	556	9	concerns	concern	NOUN
ftr-378	556	10	about	about	ADP
ftr-378	556	11	the	the	DET
ftr-378	556	12	estate	estate	NOUN
ftr-378	556	13	tax	tax	NOUN
ftr-378	556	14	’s	’s	PART
ftr-378	556	15	collection	collection	NOUN
ftr-378	556	16	cycle	cycle	NOUN
ftr-378	556	17	yielded	yield	VERB
ftr-378	556	18	to	to	ADP
ftr-378	556	19	politics	politic	NOUN
ftr-378	556	20	and	and	CCONJ
ftr-378	556	21	passions	passion	NOUN
ftr-378	556	22	.	.	PUNCT
ftr-378	557	1	during	during	ADP
ftr-378	557	2	legislative	legislative	ADJ
ftr-378	557	3	votes	vote	NOUN
ftr-378	557	4	,	,	PUNCT
ftr-378	557	5	the	the	DET
ftr-378	557	6	climate	climate	NOUN
ftr-378	557	7	in	in	ADP
ftr-378	557	8	the	the	DET
ftr-378	557	9	house	house	PROPN
ftr-378	557	10	chamber	chamber	PROPN
ftr-378	557	11	assumed	assume	VERB
ftr-378	557	12	the	the	DET
ftr-378	557	13	spirit	spirit	NOUN
ftr-378	557	14	of	of	ADP
ftr-378	557	15	a	a	DET
ftr-378	557	16	bullfight	bullfight	NOUN
ftr-378	557	17	,	,	PUNCT
ftr-378	557	18	with	with	ADP
ftr-378	557	19	raucous	raucous	ADJ
ftr-378	557	20	legislators	legislator	NOUN
ftr-378	557	21	whistling	whistle	VERB
ftr-378	557	22	,	,	PUNCT
ftr-378	557	23	stomping	stomp	VERB
ftr-378	557	24	their	their	PRON
ftr-378	557	25	feet	foot	NOUN
ftr-378	557	26	and	and	CCONJ
ftr-378	557	27	shouting	shout	VERB
ftr-378	557	28	“	"	PUNCT
ftr-378	557	29	soak	soak	VERB
ftr-378	557	30	the	the	DET
ftr-378	557	31	rich	rich	ADJ
ftr-378	557	32	.	.	PUNCT
ftr-378	557	33	”	"	PUNCT
ftr-378	558	1	106	106	NUM
ftr-378	558	2	with	with	ADP
ftr-378	558	3	respect	respect	NOUN
ftr-378	558	4	to	to	ADP
ftr-378	558	5	the	the	DET
ftr-378	558	6	crucial	crucial	ADJ
ftr-378	558	7	ramseyer	ramseyer	NOUN
ftr-378	558	8	amendment	amendment	NOUN
ftr-378	558	9	,	,	PUNCT
ftr-378	558	10	many	many	ADJ
ftr-378	558	11	members	member	NOUN
ftr-378	558	12	of	of	ADP
ftr-378	558	13	case	case	NOUN
ftr-378	558	14	interest	interest	NOUN
ftr-378	558	15	would	would	AUX
ftr-378	558	16	not	not	PART
ftr-378	558	17	begin	begin	VERB
ftr-378	558	18	to	to	PART
ftr-378	558	19	accrue	accrue	VERB
ftr-378	558	20	until	until	ADP
ftr-378	558	21	18	18	NUM
ftr-378	558	22	months	month	NOUN
ftr-378	558	23	after	after	ADP
ftr-378	558	24	death	death	NOUN
ftr-378	558	25	.	.	PUNCT
ftr-378	559	1	revenue	revenue	NOUN
ftr-378	559	2	act	act	PROPN
ftr-378	559	3	of	of	ADP
ftr-378	559	4	1926	1926	NUM
ftr-378	559	5	§	§	PROPN
ftr-378	559	6	305(c	305(c	PROPN
ftr-378	559	7	)	)	PUNCT
ftr-378	559	8	.	.	PUNCT
ftr-378	560	1	under	under	ADP
ftr-378	560	2	current	current	ADJ
ftr-378	560	3	law	law	NOUN
ftr-378	560	4	,	,	PUNCT
ftr-378	560	5	the	the	DET
ftr-378	560	6	deadline	deadline	NOUN
ftr-378	560	7	for	for	ADP
ftr-378	560	8	payment	payment	NOUN
ftr-378	560	9	of	of	ADP
ftr-378	560	10	estate	estate	NOUN
ftr-378	560	11	tax	tax	NOUN
ftr-378	560	12	is	be	AUX
ftr-378	560	13	9	9	NUM
ftr-378	560	14	months	month	NOUN
ftr-378	560	15	after	after	ADP
ftr-378	560	16	death	death	NOUN
ftr-378	560	17	.	.	PUNCT
ftr-378	561	1	irc	irc	PROPN
ftr-378	561	2	§	§	PROPN
ftr-378	561	3	6075(a	6075(a	NOUN
ftr-378	561	4	)	)	PUNCT
ftr-378	561	5	(	(	PUNCT
ftr-378	561	6	2008	2008	NUM
ftr-378	561	7	)	)	PUNCT
ftr-378	561	8	.	.	PUNCT
ftr-378	562	1	101	101	NUM
ftr-378	562	2	.	.	PUNCT
ftr-378	563	1	secretary	secretary	PROPN
ftr-378	563	2	treasury	treasury	PROPN
ftr-378	563	3	mellon	mellon	PROPN
ftr-378	563	4	had	have	AUX
ftr-378	563	5	emphasized	emphasize	VERB
ftr-378	563	6	this	this	DET
ftr-378	563	7	point	point	NOUN
ftr-378	563	8	to	to	ADP
ftr-378	563	9	the	the	DET
ftr-378	563	10	house	house	NOUN
ftr-378	563	11	of	of	ADP
ftr-378	563	12	representatives	representatives	PROPN
ftr-378	563	13	.	.	PUNCT
ftr-378	564	1	1932	1932	NUM
ftr-378	564	2	house	house	NOUN
ftr-378	564	3	hearings	hearing	NOUN
ftr-378	564	4	,	,	PUNCT
ftr-378	564	5	supra	supra	PROPN
ftr-378	564	6	note	note	NOUN
ftr-378	564	7	78	78	NUM
ftr-378	564	8	,	,	PUNCT
ftr-378	564	9	at	at	ADP
ftr-378	564	10	7	7	NUM
ftr-378	564	11	(	(	PUNCT
ftr-378	564	12	1932	1932	NUM
ftr-378	564	13	)	)	PUNCT
ftr-378	564	14	(	(	PUNCT
ftr-378	564	15	statement	statement	NOUN
ftr-378	564	16	of	of	ADP
ftr-378	564	17	andrew	andrew	PROPN
ftr-378	564	18	w.	w.	PROPN
ftr-378	564	19	mellon	mellon	PROPN
ftr-378	564	20	,	,	PUNCT
ftr-378	564	21	sec’y	sec’y	NUM
ftr-378	564	22	of	of	ADP
ftr-378	564	23	the	the	DET
ftr-378	564	24	treasury	treasury	NOUN
ftr-378	564	25	of	of	ADP
ftr-378	564	26	the	the	DET
ftr-378	564	27	united	united	PROPN
ftr-378	564	28	states	states	PROPN
ftr-378	564	29	)	)	PUNCT
ftr-378	564	30	(	(	PUNCT
ftr-378	564	31	indicating	indicate	VERB
ftr-378	564	32	that	that	SCONJ
ftr-378	564	33	estate	estate	NOUN
ftr-378	564	34	taxes	taxis	NOUN
ftr-378	564	35	have	have	VERB
ftr-378	564	36	a	a	DET
ftr-378	564	37	“	"	PUNCT
ftr-378	564	38	longer	long	ADJ
ftr-378	564	39	period	period	NOUN
ftr-378	564	40	”	"	PUNCT
ftr-378	564	41	from	from	ADP
ftr-378	564	42	imposition	imposition	NOUN
ftr-378	564	43	to	to	ADP
ftr-378	564	44	collection	collection	NOUN
ftr-378	564	45	than	than	ADP
ftr-378	564	46	other	other	ADJ
ftr-378	564	47	forms	form	NOUN
ftr-378	564	48	of	of	ADP
ftr-378	564	49	taxation	taxation	NOUN
ftr-378	564	50	)	)	PUNCT
ftr-378	564	51	.	.	PUNCT
ftr-378	565	1	102	102	NUM
ftr-378	565	2	.	.	X
ftr-378	565	3	1932	1932	NUM
ftr-378	565	4	senate	senate	PROPN
ftr-378	565	5	hearings	hearing	NOUN
ftr-378	565	6	,	,	PUNCT
ftr-378	565	7	supra	supra	PROPN
ftr-378	565	8	note	note	NOUN
ftr-378	565	9	4	4	NUM
ftr-378	565	10	,	,	PUNCT
ftr-378	565	11	at	at	ADP
ftr-378	565	12	198	198	NUM
ftr-378	565	13	(	(	PUNCT
ftr-378	565	14	letter	letter	NOUN
ftr-378	565	15	of	of	ADP
ftr-378	565	16	channing	channing	PROPN
ftr-378	565	17	e.	e.	PROPN
ftr-378	565	18	sweitzer	sweitzer	PROPN
ftr-378	565	19	,	,	PUNCT
ftr-378	565	20	managing	manage	VERB
ftr-378	565	21	director	director	NOUN
ftr-378	565	22	of	of	ADP
ftr-378	565	23	the	the	DET
ftr-378	565	24	national	national	ADJ
ftr-378	565	25	retail	retail	ADJ
ftr-378	565	26	dry	dry	ADJ
ftr-378	565	27	goods	good	NOUN
ftr-378	565	28	association	association	NOUN
ftr-378	565	29	)	)	PUNCT
ftr-378	565	30	.	.	PUNCT
ftr-378	566	1	103	103	NUM
ftr-378	566	2	.	.	PUNCT
ftr-378	567	1	75th	75th	ADJ
ftr-378	567	2	cong	cong	NOUN
ftr-378	567	3	.	.	PUNCT
ftr-378	568	1	rec	rec	PROPN
ftr-378	568	2	.	.	PROPN
ftr-378	568	3	5691	5691	NUM
ftr-378	568	4	(	(	PUNCT
ftr-378	568	5	1932	1932	NUM
ftr-378	568	6	)	)	PUNCT
ftr-378	568	7	(	(	PUNCT
ftr-378	568	8	statement	statement	NOUN
ftr-378	568	9	of	of	ADP
ftr-378	568	10	rep	rep	PROPN
ftr-378	568	11	.	.	PROPN
ftr-378	568	12	crisp	crisp	NOUN
ftr-378	568	13	)	)	PUNCT
ftr-378	568	14	.	.	PUNCT
ftr-378	569	1	104	104	NUM
ftr-378	569	2	.	.	PUNCT
ftr-378	570	1	i	i	PRON
ftr-378	570	2	d.	d.	PROPN
ftr-378	570	3	(	(	PUNCT
ftr-378	570	4	“	"	PUNCT
ftr-378	570	5	[	[	X
ftr-378	570	6	t]he	t]he	ADV
ftr-378	570	7	estate	estate	NOUN
ftr-378	570	8	tax	tax	NOUN
ftr-378	570	9	will	will	AUX
ftr-378	570	10	bring	bring	VERB
ftr-378	570	11	in	in	ADP
ftr-378	570	12	a	a	DET
ftr-378	570	13	colossal	colossal	ADJ
ftr-378	570	14	sum	sum	NOUN
ftr-378	570	15	of	of	ADP
ftr-378	570	16	money	money	NOUN
ftr-378	570	17	to	to	ADP
ftr-378	570	18	the	the	DET
ftr-378	570	19	people	people	NOUN
ftr-378	570	20	of	of	ADP
ftr-378	570	21	the	the	DET
ftr-378	570	22	united	united	PROPN
ftr-378	570	23	states	states	PROPN
ftr-378	570	24	,	,	PUNCT
ftr-378	570	25	but	but	CCONJ
ftr-378	570	26	it	it	PRON
ftr-378	570	27	will	will	AUX
ftr-378	570	28	not	not	PART
ftr-378	570	29	do	do	VERB
ftr-378	570	30	this	this	PRON
ftr-378	570	31	for	for	ADP
ftr-378	570	32	the	the	DET
ftr-378	570	33	year	year	NOUN
ftr-378	570	34	1933	1933	NUM
ftr-378	570	35	.	.	PUNCT
ftr-378	570	36	.	.	PUNCT
ftr-378	570	37	.	.	PUNCT
ftr-378	570	38	.	.	PUNCT
ftr-378	570	39	”	"	PUNCT
ftr-378	570	40	)	)	PUNCT
ftr-378	570	41	.	.	PUNCT
ftr-378	571	1	105	105	NUM
ftr-378	571	2	.	.	PUNCT
ftr-378	572	1	while	while	SCONJ
ftr-378	572	2	i	i	PRON
ftr-378	572	3	contend	contend	VERB
ftr-378	572	4	that	that	SCONJ
ftr-378	572	5	crisp	crisp	ADJ
ftr-378	572	6	was	be	AUX
ftr-378	572	7	simply	simply	ADV
ftr-378	572	8	lost	lose	VERB
ftr-378	572	9	in	in	ADP
ftr-378	572	10	his	his	PRON
ftr-378	572	11	own	own	ADJ
ftr-378	572	12	political	political	ADJ
ftr-378	572	13	rhetoric	rhetoric	NOUN
ftr-378	572	14	,	,	PUNCT
ftr-378	572	15	the	the	DET
ftr-378	572	16	estate	estate	NOUN
ftr-378	572	17	tax	tax	NOUN
ftr-378	572	18	actually	actually	ADV
ftr-378	572	19	did	do	AUX
ftr-378	572	20	have	have	VERB
ftr-378	572	21	the	the	DET
ftr-378	572	22	potential	potential	NOUN
ftr-378	572	23	to	to	PART
ftr-378	572	24	indirectly	indirectly	ADV
ftr-378	572	25	generate	generate	VERB
ftr-378	572	26	significant	significant	ADJ
ftr-378	572	27	short	short	ADJ
ftr-378	572	28	-	-	PUNCT
ftr-378	572	29	term	term	NOUN
ftr-378	572	30	revenues	revenue	NOUN
ftr-378	572	31	.	.	PUNCT
ftr-378	573	1	as	as	SCONJ
ftr-378	573	2	discussed	discuss	VERB
ftr-378	573	3	infra	infra	NOUN
ftr-378	573	4	part	part	NOUN
ftr-378	573	5	iii.c	iii.c	PROPN
ftr-378	573	6	,	,	PUNCT
ftr-378	573	7	congress	congress	PROPN
ftr-378	573	8	enacted	enact	VERB
ftr-378	573	9	a	a	DET
ftr-378	573	10	gift	gift	NOUN
ftr-378	573	11	tax	tax	NOUN
ftr-378	573	12	as	as	ADP
ftr-378	573	13	a	a	DET
ftr-378	573	14	companion	companion	NOUN
ftr-378	573	15	to	to	ADP
ftr-378	573	16	the	the	DET
ftr-378	573	17	estate	estate	NOUN
ftr-378	573	18	tax	tax	NOUN
ftr-378	573	19	and	and	CCONJ
ftr-378	573	20	offered	offer	VERB
ftr-378	573	21	taxpayers	taxpayer	NOUN
ftr-378	573	22	significant	significant	ADJ
ftr-378	573	23	financial	financial	ADJ
ftr-378	573	24	incentives	incentive	NOUN
ftr-378	573	25	to	to	PART
ftr-378	573	26	make	make	VERB
ftr-378	573	27	intervivos	intervivos	NOUN
ftr-378	573	28	gifts	gift	NOUN
ftr-378	573	29	rather	rather	ADV
ftr-378	573	30	than	than	ADP
ftr-378	573	31	retaining	retain	VERB
ftr-378	573	32	assets	asset	NOUN
ftr-378	573	33	until	until	ADP
ftr-378	573	34	death	death	NOUN
ftr-378	573	35	.	.	PUNCT
ftr-378	574	1	as	as	ADP
ftr-378	574	2	a	a	DET
ftr-378	574	3	consequence	consequence	NOUN
ftr-378	574	4	,	,	PUNCT
ftr-378	574	5	the	the	DET
ftr-378	574	6	estate	estate	NOUN
ftr-378	574	7	tax	tax	NOUN
ftr-378	574	8	ultimately	ultimately	ADV
ftr-378	574	9	did	do	AUX
ftr-378	574	10	bolster	bolster	VERB
ftr-378	574	11	short	short	ADJ
ftr-378	574	12	term	term	NOUN
ftr-378	574	13	revenues	revenue	NOUN
ftr-378	574	14	—	—	PUNCT
ftr-378	574	15	not	not	PART
ftr-378	574	16	through	through	ADP
ftr-378	574	17	direct	direct	ADJ
ftr-378	574	18	estate	estate	NOUN
ftr-378	574	19	tax	tax	NOUN
ftr-378	574	20	receipts	receipt	NOUN
ftr-378	574	21	but	but	CCONJ
ftr-378	574	22	by	by	ADP
ftr-378	574	23	the	the	DET
ftr-378	574	24	estate	estate	NOUN
ftr-378	574	25	tax	tax	NOUN
ftr-378	574	26	’s	’s	PART
ftr-378	574	27	mere	mere	ADJ
ftr-378	574	28	existence	existence	NOUN
ftr-378	574	29	incentivizing	incentivize	VERB
ftr-378	574	30	taxpayers	taxpayer	NOUN
ftr-378	574	31	to	to	PART
ftr-378	574	32	make	make	VERB
ftr-378	574	33	intervivos	intervivos	NOUN
ftr-378	574	34	transfers	transfer	NOUN
ftr-378	574	35	subject	subject	ADJ
ftr-378	574	36	to	to	ADP
ftr-378	574	37	gift	gift	NOUN
ftr-378	574	38	taxation	taxation	NOUN
ftr-378	574	39	.	.	PUNCT
ftr-378	575	1	106	106	NUM
ftr-378	575	2	.	.	PUNCT
ftr-378	576	1	robert	robert	PROPN
ftr-378	576	2	s.	s.	PROPN
ftr-378	576	3	mcelvaine	mcelvaine	PROPN
ftr-378	576	4	,	,	PUNCT
ftr-378	576	5	the	the	DET
ftr-378	576	6	great	great	ADJ
ftr-378	576	7	depression	depression	NOUN
ftr-378	576	8	:	:	PUNCT
ftr-378	576	9	america	america	PROPN
ftr-378	576	10	1929	1929	NUM
ftr-378	576	11	-	-	SYM
ftr-378	576	12	1941	1941	NUM
ftr-378	576	13	87	87	NUM
ftr-378	576	14	(	(	PUNCT
ftr-378	576	15	1984	1984	NUM
ftr-378	576	16	)	)	PUNCT
ftr-378	576	17	.	.	PUNCT
ftr-378	577	1	896	896	NUM
ftr-378	577	2	florida	florida	PROPN
ftr-378	577	3	tax	tax	NOUN
ftr-378	577	4	review	review	NOUN
ftr-378	577	5	[	[	X
ftr-378	577	6	vol.9:10	vol.9:10	NOUN
ftr-378	577	7	congress	congress	PROPN
ftr-378	577	8	did	do	AUX
ftr-378	577	9	n’t	not	PART
ftr-378	577	10	even	even	ADV
ftr-378	577	11	bother	bother	VERB
ftr-378	577	12	to	to	PART
ftr-378	577	13	vote	vote	VERB
ftr-378	577	14	.	.	PUNCT
ftr-378	578	1	107	107	NUM
ftr-378	578	2	while	while	SCONJ
ftr-378	578	3	some	some	DET
ftr-378	578	4	members	member	NOUN
ftr-378	578	5	were	be	AUX
ftr-378	578	6	out	out	ADP
ftr-378	578	7	of	of	ADP
ftr-378	578	8	town	town	NOUN
ftr-378	578	9	during	during	ADP
ftr-378	578	10	the	the	DET
ftr-378	578	11	vote	vote	NOUN
ftr-378	578	12	adopting	adopt	VERB
ftr-378	578	13	the	the	DET
ftr-378	578	14	ramseyer	ramseyer	NOUN
ftr-378	578	15	amendment	amendment	NOUN
ftr-378	578	16	,	,	PUNCT
ftr-378	578	17	others	other	NOUN
ftr-378	578	18	reportedly	reportedly	ADV
ftr-378	578	19	“	"	PUNCT
ftr-378	578	20	stayed	stay	VERB
ftr-378	578	21	in	in	ADP
ftr-378	578	22	their	their	PRON
ftr-378	578	23	offices	office	NOUN
ftr-378	578	24	answering	answer	VERB
ftr-378	578	25	correspondence	correspondence	NOUN
ftr-378	578	26	,	,	PUNCT
ftr-378	578	27	”	"	PUNCT
ftr-378	578	28	or	or	CCONJ
ftr-378	578	29	simply	simply	ADV
ftr-378	578	30	did	do	AUX
ftr-378	578	31	n’t	not	PART
ftr-378	578	32	bother	bother	VERB
ftr-378	578	33	to	to	PART
ftr-378	578	34	cast	cast	VERB
ftr-378	578	35	a	a	DET
ftr-378	578	36	vote	vote	NOUN
ftr-378	578	37	on	on	ADP
ftr-378	578	38	the	the	DET
ftr-378	578	39	measure	measure	NOUN
ftr-378	578	40	.	.	PUNCT
ftr-378	579	1	108	108	NUM
ftr-378	579	2	whether	whether	SCONJ
ftr-378	579	3	opponents	opponent	NOUN
ftr-378	579	4	of	of	ADP
ftr-378	579	5	the	the	DET
ftr-378	579	6	ramseyer	ramseyer	NOUN
ftr-378	579	7	amendment	amendment	NOUN
ftr-378	579	8	were	be	AUX
ftr-378	579	9	demoralized	demoralize	VERB
ftr-378	579	10	or	or	CCONJ
ftr-378	579	11	simply	simply	ADV
ftr-378	579	12	uninterested	uninterested	ADJ
ftr-378	579	13	is	be	AUX
ftr-378	579	14	not	not	PART
ftr-378	579	15	particularly	particularly	ADV
ftr-378	579	16	clear	clear	ADJ
ftr-378	579	17	.	.	PUNCT
ftr-378	580	1	either	either	DET
ftr-378	580	2	way	way	NOUN
ftr-378	580	3	,	,	PUNCT
ftr-378	580	4	the	the	DET
ftr-378	580	5	result	result	NOUN
ftr-378	580	6	was	be	AUX
ftr-378	580	7	the	the	DET
ftr-378	580	8	same	same	ADJ
ftr-378	580	9	—	—	PUNCT
ftr-378	580	10	a	a	DET
ftr-378	580	11	supposedly	supposedly	ADV
ftr-378	580	12	temporary	temporary	ADJ
ftr-378	580	13	tax	tax	NOUN
ftr-378	580	14	bill	bill	NOUN
ftr-378	580	15	included	include	VERB
ftr-378	580	16	a	a	DET
ftr-378	580	17	massive	massive	ADJ
ftr-378	580	18	,	,	PUNCT
ftr-378	580	19	permanent	permanent	ADJ
ftr-378	580	20	,	,	PUNCT
ftr-378	580	21	increase	increase	NOUN
ftr-378	580	22	in	in	ADP
ftr-378	580	23	a	a	DET
ftr-378	580	24	tax	tax	NOUN
ftr-378	580	25	that	that	PRON
ftr-378	580	26	would	would	AUX
ftr-378	580	27	n’t	not	PART
ftr-378	580	28	be	be	AUX
ftr-378	580	29	collected	collect	VERB
ftr-378	580	30	until	until	ADP
ftr-378	580	31	years	year	NOUN
ftr-378	580	32	in	in	ADP
ftr-378	580	33	the	the	DET
ftr-378	580	34	future	future	NOUN
ftr-378	580	35	.	.	PUNCT
ftr-378	581	1	iii	iii	X
ftr-378	581	2	.	.	PUNCT
ftr-378	581	3	choices	choice	NOUN
ftr-378	581	4	of	of	ADP
ftr-378	581	5	1932	1932	NUM
ftr-378	581	6	in	in	ADP
ftr-378	581	7	the	the	DET
ftr-378	581	8	end	end	NOUN
ftr-378	581	9	,	,	PUNCT
ftr-378	581	10	ramseyer	ramseyer	NOUN
ftr-378	581	11	and	and	CCONJ
ftr-378	581	12	his	his	PRON
ftr-378	581	13	followers	follower	NOUN
ftr-378	581	14	got	get	VERB
ftr-378	581	15	exactly	exactly	ADV
ftr-378	581	16	what	what	PRON
ftr-378	581	17	they	they	PRON
ftr-378	581	18	had	have	AUX
ftr-378	581	19	long	long	ADV
ftr-378	581	20	hoped	hope	VERB
ftr-378	581	21	for	for	ADP
ftr-378	581	22	:	:	PUNCT
ftr-378	581	23	a	a	DET
ftr-378	581	24	more	more	ADV
ftr-378	581	25	robust	robust	ADJ
ftr-378	581	26	estate	estate	NOUN
ftr-378	581	27	tax	tax	NOUN
ftr-378	581	28	with	with	ADP
ftr-378	581	29	a	a	DET
ftr-378	581	30	broader	broad	ADJ
ftr-378	581	31	base	base	NOUN
ftr-378	581	32	,	,	PUNCT
ftr-378	581	33	and	and	CCONJ
ftr-378	581	34	a	a	DET
ftr-378	581	35	comprehensive	comprehensive	ADJ
ftr-378	581	36	gift	gift	NOUN
ftr-378	581	37	tax	tax	NOUN
ftr-378	581	38	.	.	PUNCT
ftr-378	582	1	however	however	ADV
ftr-378	582	2	,	,	PUNCT
ftr-378	582	3	we	we	PRON
ftr-378	582	4	may	may	AUX
ftr-378	582	5	rightly	rightly	ADV
ftr-378	582	6	ask	ask	VERB
ftr-378	582	7	whether	whether	SCONJ
ftr-378	582	8	the	the	DET
ftr-378	582	9	choices	choice	NOUN
ftr-378	582	10	congress	congress	PROPN
ftr-378	582	11	made	make	VERB
ftr-378	582	12	regarding	regard	VERB
ftr-378	582	13	the	the	DET
ftr-378	582	14	structure	structure	NOUN
ftr-378	582	15	of	of	ADP
ftr-378	582	16	the	the	DET
ftr-378	582	17	1932	1932	NUM
ftr-378	582	18	estate	estate	NOUN
ftr-378	582	19	and	and	CCONJ
ftr-378	582	20	gift	gift	NOUN
ftr-378	582	21	taxes	taxis	NOUN
ftr-378	582	22	were	be	AUX
ftr-378	582	23	the	the	DET
ftr-378	582	24	correct	correct	ADJ
ftr-378	582	25	ones	one	NOUN
ftr-378	582	26	.	.	PUNCT
ftr-378	583	1	i	i	PRON
ftr-378	583	2	contend	contend	VERB
ftr-378	583	3	that	that	SCONJ
ftr-378	583	4	some	some	PRON
ftr-378	583	5	were	be	AUX
ftr-378	583	6	not	not	PART
ftr-378	583	7	.	.	PUNCT
ftr-378	584	1	indeed	indeed	ADV
ftr-378	584	2	,	,	PUNCT
ftr-378	584	3	three	three	NUM
ftr-378	584	4	crucial	crucial	ADJ
ftr-378	584	5	estate	estate	NOUN
ftr-378	584	6	and	and	CCONJ
ftr-378	584	7	gift	gift	NOUN
ftr-378	584	8	tax	tax	NOUN
ftr-378	584	9	provisions	provision	NOUN
ftr-378	584	10	contained	contain	VERB
ftr-378	584	11	in	in	ADP
ftr-378	584	12	the	the	DET
ftr-378	584	13	revenue	revenue	NOUN
ftr-378	584	14	act	act	NOUN
ftr-378	584	15	of	of	ADP
ftr-378	584	16	1932	1932	NUM
ftr-378	584	17	were	be	AUX
ftr-378	584	18	particularly	particularly	ADV
ftr-378	584	19	unwise	unwise	ADJ
ftr-378	584	20	.	.	PUNCT
ftr-378	585	1	while	while	SCONJ
ftr-378	585	2	these	these	DET
ftr-378	585	3	legislative	legislative	ADJ
ftr-378	585	4	provisions	provision	NOUN
ftr-378	585	5	may	may	AUX
ftr-378	585	6	have	have	AUX
ftr-378	585	7	helped	help	VERB
ftr-378	585	8	congress	congress	PROPN
ftr-378	585	9	address	address	VERB
ftr-378	585	10	a	a	DET
ftr-378	585	11	pressing	press	VERB
ftr-378	585	12	revenue	revenue	NOUN
ftr-378	585	13	need	need	NOUN
ftr-378	585	14	,	,	PUNCT
ftr-378	585	15	or	or	CCONJ
ftr-378	585	16	at	at	ADP
ftr-378	585	17	least	least	ADJ
ftr-378	585	18	appeared	appear	VERB
ftr-378	585	19	to	to	ADP
ftr-378	585	20	,	,	PUNCT
ftr-378	585	21	they	they	PRON
ftr-378	585	22	offended	offend	VERB
ftr-378	585	23	far	far	ADV
ftr-378	585	24	more	more	ADV
ftr-378	585	25	important	important	ADJ
ftr-378	585	26	principles	principle	NOUN
ftr-378	585	27	of	of	ADP
ftr-378	585	28	tax	tax	NOUN
ftr-378	585	29	policy	policy	NOUN
ftr-378	585	30	.	.	PUNCT
ftr-378	586	1	they	they	PRON
ftr-378	586	2	thus	thus	ADV
ftr-378	586	3	took	take	VERB
ftr-378	586	4	our	our	PRON
ftr-378	586	5	national	national	ADJ
ftr-378	586	6	wealth	wealth	NOUN
ftr-378	586	7	transfer	transfer	NOUN
ftr-378	586	8	tax	tax	NOUN
ftr-378	586	9	regime	regime	NOUN
ftr-378	586	10	in	in	ADP
ftr-378	586	11	a	a	DET
ftr-378	586	12	wrong	wrong	ADJ
ftr-378	586	13	direction	direction	NOUN
ftr-378	586	14	from	from	ADP
ftr-378	586	15	which	which	PRON
ftr-378	586	16	we	we	PRON
ftr-378	586	17	have	have	VERB
ftr-378	586	18	yet	yet	ADV
ftr-378	586	19	to	to	PART
ftr-378	586	20	turn	turn	VERB
ftr-378	586	21	back	back	ADV
ftr-378	586	22	.	.	PUNCT
ftr-378	587	1	in	in	ADP
ftr-378	587	2	this	this	DET
ftr-378	587	3	part	part	NOUN
ftr-378	587	4	,	,	PUNCT
ftr-378	587	5	i	i	PRON
ftr-378	587	6	explore	explore	VERB
ftr-378	587	7	these	these	DET
ftr-378	587	8	three	three	NUM
ftr-378	587	9	crucial	crucial	ADJ
ftr-378	587	10	choices	choice	NOUN
ftr-378	587	11	,	,	PUNCT
ftr-378	587	12	seeking	seek	VERB
ftr-378	587	13	to	to	ADP
ftr-378	587	14	both	both	DET
ftr-378	587	15	objectively	objectively	ADV
ftr-378	587	16	measure	measure	NOUN
ftr-378	587	17	and	and	CCONJ
ftr-378	587	18	normatively	normatively	ADV
ftr-378	587	19	evaluate	evaluate	VERB
ftr-378	587	20	their	their	PRON
ftr-378	587	21	impact	impact	NOUN
ftr-378	587	22	.	.	PUNCT
ftr-378	588	1	a.	a.	NOUN
ftr-378	588	2	broadening	broaden	VERB
ftr-378	588	3	the	the	DET
ftr-378	588	4	base	base	NOUN
ftr-378	588	5	1	1	NUM
ftr-378	588	6	.	.	PUNCT
ftr-378	589	1	the	the	DET
ftr-378	589	2	choice	choice	NOUN
ftr-378	589	3	given	give	VERB
ftr-378	589	4	its	its	PRON
ftr-378	589	5	dual	dual	ADJ
ftr-378	589	6	mission	mission	NOUN
ftr-378	589	7	of	of	ADP
ftr-378	589	8	raising	raise	VERB
ftr-378	589	9	revenue	revenue	NOUN
ftr-378	589	10	and	and	CCONJ
ftr-378	589	11	curtailing	curtail	VERB
ftr-378	589	12	concentration	concentration	NOUN
ftr-378	589	13	of	of	ADP
ftr-378	589	14	wealth	wealth	NOUN
ftr-378	589	15	,	,	PUNCT
ftr-378	589	16	it	it	PRON
ftr-378	589	17	is	be	AUX
ftr-378	589	18	no	no	DET
ftr-378	589	19	surprise	surprise	NOUN
ftr-378	589	20	that	that	SCONJ
ftr-378	589	21	the	the	DET
ftr-378	589	22	congress	congress	PROPN
ftr-378	589	23	of	of	ADP
ftr-378	589	24	1932	1932	NUM
ftr-378	589	25	sought	seek	VERB
ftr-378	589	26	to	to	PART
ftr-378	589	27	increase	increase	VERB
ftr-378	589	28	estate	estate	NOUN
ftr-378	589	29	tax	tax	NOUN
ftr-378	589	30	rates	rate	NOUN
ftr-378	589	31	.	.	PUNCT
ftr-378	590	1	however	however	ADV
ftr-378	590	2	,	,	PUNCT
ftr-378	590	3	the	the	DET
ftr-378	590	4	structure	structure	NOUN
ftr-378	590	5	of	of	ADP
ftr-378	590	6	those	those	DET
ftr-378	590	7	rate	rate	NOUN
ftr-378	590	8	increases	increase	NOUN
ftr-378	590	9	raises	raise	VERB
ftr-378	590	10	significant	significant	ADJ
ftr-378	590	11	questions	question	NOUN
ftr-378	590	12	.	.	PUNCT
ftr-378	591	1	the	the	DET
ftr-378	591	2	revenue	revenue	NOUN
ftr-378	591	3	act	act	NOUN
ftr-378	591	4	of	of	ADP
ftr-378	591	5	1932	1932	NUM
ftr-378	591	6	did	do	VERB
ftr-378	591	7	n’t	not	PART
ftr-378	591	8	impact	impact	VERB
ftr-378	591	9	solely	solely	ADV
ftr-378	591	10	those	those	DET
ftr-378	591	11	“	"	PUNCT
ftr-378	591	12	bloated	bloated	ADJ
ftr-378	591	13	fortunes	fortune	NOUN
ftr-378	591	14	”	"	PUNCT
ftr-378	591	15	that	that	PRON
ftr-378	591	16	provided	provide	VERB
ftr-378	591	17	the	the	DET
ftr-378	591	18	most	most	ADV
ftr-378	591	19	obvious	obvious	ADJ
ftr-378	591	20	target	target	NOUN
ftr-378	591	21	for	for	ADP
ftr-378	591	22	those	those	PRON
ftr-378	591	23	seeking	seek	VERB
ftr-378	591	24	to	to	PART
ftr-378	591	25	raise	raise	VERB
ftr-378	591	26	revenue	revenue	NOUN
ftr-378	591	27	and	and	CCONJ
ftr-378	591	28	redistribute	redistribute	VERB
ftr-378	591	29	wealth	wealth	NOUN
ftr-378	591	30	.	.	PUNCT
ftr-378	592	1	instead	instead	ADV
ftr-378	592	2	,	,	PUNCT
ftr-378	592	3	the	the	DET
ftr-378	592	4	act	act	NOUN
ftr-378	592	5	aggressively	aggressively	ADV
ftr-378	592	6	sought	seek	VERB
ftr-378	592	7	to	to	PART
ftr-378	592	8	broaden	broaden	VERB
ftr-378	592	9	the	the	DET
ftr-378	592	10	base	base	NOUN
ftr-378	592	11	of	of	ADP
ftr-378	592	12	the	the	DET
ftr-378	592	13	estate	estate	NOUN
ftr-378	592	14	tax	tax	NOUN
ftr-378	592	15	,	,	PUNCT
ftr-378	592	16	actually	actually	ADV
ftr-378	592	17	imposing	impose	VERB
ftr-378	592	18	the	the	DET
ftr-378	592	19	most	most	ADV
ftr-378	592	20	dramatic	dramatic	ADJ
ftr-378	592	21	changes	change	NOUN
ftr-378	592	22	in	in	ADP
ftr-378	592	23	estate	estate	NOUN
ftr-378	592	24	tax	tax	NOUN
ftr-378	592	25	rates	rate	NOUN
ftr-378	592	26	upon	upon	SCONJ
ftr-378	592	27	those	those	PRON
ftr-378	592	28	in	in	ADP
ftr-378	592	29	the	the	DET
ftr-378	592	30	lowest	low	ADJ
ftr-378	592	31	estate	estate	NOUN
ftr-378	592	32	tax	tax	NOUN
ftr-378	592	33	brackets	bracket	NOUN
ftr-378	592	34	.	.	PUNCT
ftr-378	593	1	the	the	DET
ftr-378	593	2	revenue	revenue	NOUN
ftr-378	593	3	act	act	NOUN
ftr-378	593	4	of	of	ADP
ftr-378	593	5	1932	1932	NUM
ftr-378	593	6	accomplished	accomplish	VERB
ftr-378	593	7	this	this	DET
ftr-378	593	8	base	base	NOUN
ftr-378	593	9	-	-	PUNCT
ftr-378	593	10	broadening	broaden	VERB
ftr-378	593	11	through	through	ADP
ftr-378	593	12	two	two	NUM
ftr-378	593	13	means	mean	NOUN
ftr-378	593	14	.	.	PUNCT
ftr-378	594	1	first	first	ADV
ftr-378	594	2	,	,	PUNCT
ftr-378	594	3	it	it	PRON
ftr-378	594	4	replaced	replace	VERB
ftr-378	594	5	the	the	DET
ftr-378	594	6	previous	previous	ADJ
ftr-378	594	7	rate	rate	NOUN
ftr-378	594	8	table	table	NOUN
ftr-378	594	9	with	with	ADP
ftr-378	594	10	ramseyer	ramseyer	NOUN
ftr-378	594	11	’s	’s	PART
ftr-378	594	12	107	107	NUM
ftr-378	594	13	.	.	PUNCT
ftr-378	595	1	maximum	maximum	ADJ
ftr-378	595	2	rate	rate	NOUN
ftr-378	595	3	45	45	NUM
ftr-378	595	4	per	per	ADP
ftr-378	595	5	cent	cent	NOUN
ftr-378	595	6	,	,	PUNCT
ftr-378	595	7	n.y	n.y	PROPN
ftr-378	595	8	.	.	PROPN
ftr-378	595	9	times	times	PROPN
ftr-378	595	10	,	,	PUNCT
ftr-378	595	11	mar	mar	PROPN
ftr-378	595	12	.	.	PROPN
ftr-378	595	13	23	23	NUM
ftr-378	595	14	,	,	PUNCT
ftr-378	595	15	1932	1932	NUM
ftr-378	595	16	,	,	PUNCT
ftr-378	595	17	at	at	ADP
ftr-378	595	18	1	1	NUM
ftr-378	595	19	.	.	NOUN
ftr-378	595	20	108	108	NUM
ftr-378	595	21	.	.	PUNCT
ftr-378	596	1	i	i	PRON
ftr-378	596	2	d.	d.	PROPN
ftr-378	596	3	2010	2010	NUM
ftr-378	596	4	]	]	PUNCT
ftr-378	596	5	ghosts	ghost	NOUN
ftr-378	596	6	of	of	ADP
ftr-378	596	7	1932	1932	NUM
ftr-378	596	8	897	897	NUM
ftr-378	596	9	new	new	ADJ
ftr-378	596	10	version	version	NOUN
ftr-378	596	11	—	—	PUNCT
ftr-378	596	12	featuring	feature	VERB
ftr-378	596	13	increased	increase	VERB
ftr-378	596	14	tax	tax	NOUN
ftr-378	596	15	rates	rate	NOUN
ftr-378	596	16	and	and	CCONJ
ftr-378	596	17	narrowed	narrow	VERB
ftr-378	596	18	tax	tax	NOUN
ftr-378	596	19	brackets	bracket	NOUN
ftr-378	596	20	.	.	PUNCT
ftr-378	597	1	109	109	NUM
ftr-378	597	2	second	second	ADJ
ftr-378	597	3	,	,	PUNCT
ftr-378	597	4	the	the	DET
ftr-378	597	5	act	act	NOUN
ftr-378	597	6	lowered	lower	VERB
ftr-378	597	7	the	the	DET
ftr-378	597	8	lifetime	lifetime	NOUN
ftr-378	597	9	exemption	exemption	NOUN
ftr-378	597	10	from	from	ADP
ftr-378	597	11	estate	estate	NOUN
ftr-378	597	12	tax	tax	NOUN
ftr-378	597	13	from	from	ADP
ftr-378	597	14	$	$	SYM
ftr-378	597	15	100,000	100,000	NUM
ftr-378	597	16	per	per	ADP
ftr-378	597	17	taxpayer	taxpayer	NOUN
ftr-378	597	18	to	to	ADP
ftr-378	597	19	$	$	SYM
ftr-378	597	20	50,000	50,000	NUM
ftr-378	597	21	per	per	ADP
ftr-378	597	22	taxpayer	taxpayer	NOUN
ftr-378	597	23	.	.	PUNCT
ftr-378	598	1	110	110	NUM
ftr-378	598	2	this	this	DET
ftr-378	598	3	change	change	NOUN
ftr-378	598	4	not	not	PART
ftr-378	598	5	only	only	ADV
ftr-378	598	6	exposed	expose	VERB
ftr-378	598	7	thousands	thousand	NOUN
ftr-378	598	8	of	of	ADP
ftr-378	598	9	previously	previously	ADV
ftr-378	598	10	nontaxable	nontaxable	ADJ
ftr-378	598	11	estates	estate	NOUN
ftr-378	598	12	to	to	PART
ftr-378	598	13	estate	estate	VERB
ftr-378	598	14	taxation	taxation	NOUN
ftr-378	598	15	but	but	CCONJ
ftr-378	598	16	also	also	ADV
ftr-378	598	17	produced	produce	VERB
ftr-378	598	18	a	a	DET
ftr-378	598	19	ripple	ripple	ADJ
ftr-378	598	20	effect	effect	NOUN
ftr-378	598	21	,	,	PUNCT
ftr-378	598	22	as	as	SCONJ
ftr-378	598	23	all	all	DET
ftr-378	598	24	estates	estate	NOUN
ftr-378	598	25	above	above	ADP
ftr-378	598	26	that	that	DET
ftr-378	598	27	level	level	NOUN
ftr-378	598	28	were	be	AUX
ftr-378	598	29	subject	subject	ADJ
ftr-378	598	30	to	to	ADP
ftr-378	598	31	estate	estate	NOUN
ftr-378	598	32	taxation	taxation	NOUN
ftr-378	598	33	on	on	ADP
ftr-378	598	34	a	a	DET
ftr-378	598	35	larger	large	ADJ
ftr-378	598	36	proportion	proportion	NOUN
ftr-378	598	37	of	of	ADP
ftr-378	598	38	their	their	PRON
ftr-378	598	39	assets	asset	NOUN
ftr-378	598	40	.	.	PUNCT
ftr-378	599	1	taken	take	VERB
ftr-378	599	2	together	together	ADV
ftr-378	599	3	,	,	PUNCT
ftr-378	599	4	these	these	DET
ftr-378	599	5	changes	change	NOUN
ftr-378	599	6	resulted	result	VERB
ftr-378	599	7	in	in	ADP
ftr-378	599	8	extremely	extremely	ADV
ftr-378	599	9	significant	significant	ADJ
ftr-378	599	10	estate	estate	NOUN
ftr-378	599	11	tax	tax	NOUN
ftr-378	599	12	increases	increase	NOUN
ftr-378	599	13	for	for	ADP
ftr-378	599	14	the	the	DET
ftr-378	599	15	most	most	ADV
ftr-378	599	16	modest	modest	ADJ
ftr-378	599	17	taxable	taxable	ADJ
ftr-378	599	18	estates	estate	NOUN
ftr-378	599	19	.	.	PUNCT
ftr-378	600	1	while	while	SCONJ
ftr-378	600	2	the	the	DET
ftr-378	600	3	top	top	ADJ
ftr-378	600	4	rate	rate	NOUN
ftr-378	600	5	saw	see	VERB
ftr-378	600	6	the	the	DET
ftr-378	600	7	largest	large	ADJ
ftr-378	600	8	nominal	nominal	ADJ
ftr-378	600	9	increase	increase	NOUN
ftr-378	600	10	,	,	PUNCT
ftr-378	600	11	more	more	ADJ
ftr-378	600	12	than	than	ADP
ftr-378	600	13	doubling	double	VERB
ftr-378	600	14	from	from	ADP
ftr-378	600	15	20	20	NUM
ftr-378	600	16	%	%	NOUN
ftr-378	600	17	to	to	ADP
ftr-378	600	18	45	45	NUM
ftr-378	600	19	%	%	NOUN
ftr-378	600	20	,	,	PUNCT
ftr-378	600	21	lower	low	ADJ
ftr-378	600	22	rates	rate	NOUN
ftr-378	600	23	actually	actually	ADV
ftr-378	600	24	increased	increase	VERB
ftr-378	600	25	by	by	ADP
ftr-378	600	26	a	a	DET
ftr-378	600	27	far	far	ADV
ftr-378	600	28	higher	high	ADJ
ftr-378	600	29	relative	relative	ADJ
ftr-378	600	30	percentage	percentage	NOUN
ftr-378	600	31	.	.	PUNCT
ftr-378	601	1	for	for	ADP
ftr-378	601	2	example	example	NOUN
ftr-378	601	3	,	,	PUNCT
ftr-378	601	4	the	the	DET
ftr-378	601	5	marginal	marginal	ADJ
ftr-378	601	6	rate	rate	NOUN
ftr-378	601	7	imposed	impose	VERB
ftr-378	601	8	upon	upon	SCONJ
ftr-378	601	9	a	a	DET
ftr-378	601	10	$	$	SYM
ftr-378	601	11	150,000	150,000	NUM
ftr-378	601	12	net	net	ADJ
ftr-378	601	13	estate	estate	NOUN
ftr-378	601	14	increased	increase	VERB
ftr-378	601	15	from	from	ADP
ftr-378	601	16	2	2	NUM
ftr-378	601	17	%	%	NOUN
ftr-378	601	18	to	to	PART
ftr-378	601	19	9	9	NUM
ftr-378	601	20	%	%	NOUN
ftr-378	601	21	,	,	PUNCT
ftr-378	601	22	a	a	DET
ftr-378	601	23	more	more	ADJ
ftr-378	601	24	than	than	ADP
ftr-378	601	25	four	four	NUM
ftr-378	601	26	-	-	ADJ
ftr-378	601	27	fold	fold	ADJ
ftr-378	601	28	increase	increase	NOUN
ftr-378	601	29	.	.	PUNCT
ftr-378	602	1	yet	yet	ADV
ftr-378	602	2	,	,	PUNCT
ftr-378	602	3	given	give	VERB
ftr-378	602	4	the	the	DET
ftr-378	602	5	structure	structure	NOUN
ftr-378	602	6	of	of	ADP
ftr-378	602	7	the	the	DET
ftr-378	602	8	tax	tax	NOUN
ftr-378	602	9	and	and	CCONJ
ftr-378	602	10	the	the	DET
ftr-378	602	11	distribution	distribution	NOUN
ftr-378	602	12	of	of	ADP
ftr-378	602	13	the	the	DET
ftr-378	602	14	nation	nation	NOUN
ftr-378	602	15	’s	’s	PART
ftr-378	602	16	wealth	wealth	NOUN
ftr-378	602	17	,	,	PUNCT
ftr-378	602	18	the	the	DET
ftr-378	602	19	significant	significant	ADJ
ftr-378	602	20	financial	financial	ADJ
ftr-378	602	21	(	(	PUNCT
ftr-378	602	22	and	and	CCONJ
ftr-378	602	23	administrative	administrative	ADJ
ftr-378	602	24	)	)	PUNCT
ftr-378	602	25	burdens	burden	VERB
ftr-378	602	26	congress	congress	PROPN
ftr-378	602	27	imposed	impose	VERB
ftr-378	602	28	on	on	ADP
ftr-378	602	29	these	these	DET
ftr-378	602	30	relatively	relatively	ADV
ftr-378	602	31	modest	modest	ADJ
ftr-378	602	32	estates	estate	NOUN
ftr-378	602	33	did	do	VERB
ftr-378	602	34	little	little	ADJ
ftr-378	602	35	to	to	PART
ftr-378	602	36	raise	raise	VERB
ftr-378	602	37	significant	significant	ADJ
ftr-378	602	38	federal	federal	ADJ
ftr-378	602	39	revenue	revenue	NOUN
ftr-378	602	40	.	.	PUNCT
ftr-378	603	1	indeed	indeed	ADV
ftr-378	603	2	,	,	PUNCT
ftr-378	603	3	the	the	DET
ftr-378	603	4	most	most	ADV
ftr-378	603	5	significant	significant	ADJ
ftr-378	603	6	effects	effect	NOUN
ftr-378	603	7	of	of	ADP
ftr-378	603	8	these	these	DET
ftr-378	603	9	efforts	effort	NOUN
ftr-378	603	10	to	to	PART
ftr-378	603	11	broaden	broaden	VERB
ftr-378	603	12	the	the	DET
ftr-378	603	13	base	base	NOUN
ftr-378	603	14	of	of	ADP
ftr-378	603	15	the	the	DET
ftr-378	603	16	estate	estate	NOUN
ftr-378	603	17	tax	tax	NOUN
ftr-378	603	18	were	be	AUX
ftr-378	603	19	the	the	DET
ftr-378	603	20	increased	increase	VERB
ftr-378	603	21	burdens	burden	NOUN
ftr-378	603	22	and	and	CCONJ
ftr-378	603	23	compliance	compliance	NOUN
ftr-378	603	24	costs	cost	NOUN
ftr-378	603	25	imposed	impose	VERB
ftr-378	603	26	on	on	ADP
ftr-378	603	27	relatively	relatively	ADV
ftr-378	603	28	modest	modest	ADJ
ftr-378	603	29	estates	estate	NOUN
ftr-378	603	30	.	.	PUNCT
ftr-378	604	1	2	2	X
ftr-378	604	2	.	.	X
ftr-378	604	3	the	the	DET
ftr-378	604	4	impact	impact	NOUN
ftr-378	604	5	as	as	SCONJ
ftr-378	604	6	noted	note	VERB
ftr-378	604	7	,	,	PUNCT
ftr-378	604	8	the	the	DET
ftr-378	604	9	revenue	revenue	NOUN
ftr-378	604	10	act	act	NOUN
ftr-378	604	11	of	of	ADP
ftr-378	604	12	1932	1932	NUM
ftr-378	604	13	had	have	VERB
ftr-378	604	14	a	a	DET
ftr-378	604	15	dramatic	dramatic	ADJ
ftr-378	604	16	impact	impact	NOUN
ftr-378	604	17	on	on	ADP
ftr-378	604	18	all	all	DET
ftr-378	604	19	estates	estate	NOUN
ftr-378	604	20	—	—	PUNCT
ftr-378	604	21	significantly	significantly	ADV
ftr-378	604	22	increasing	increase	VERB
ftr-378	604	23	the	the	DET
ftr-378	604	24	total	total	ADJ
ftr-378	604	25	estate	estate	NOUN
ftr-378	604	26	tax	tax	NOUN
ftr-378	604	27	due	due	ADJ
ftr-378	604	28	from	from	ADP
ftr-378	604	29	the	the	DET
ftr-378	604	30	wealthiest	wealthy	ADJ
ftr-378	604	31	decedents	decedent	NOUN
ftr-378	604	32	but	but	CCONJ
ftr-378	604	33	also	also	ADV
ftr-378	604	34	significantly	significantly	ADV
ftr-378	604	35	impacting	impact	VERB
ftr-378	604	36	the	the	DET
ftr-378	604	37	smallest	small	ADJ
ftr-378	604	38	taxable	taxable	ADJ
ftr-378	604	39	estates	estate	NOUN
ftr-378	604	40	.	.	PUNCT
ftr-378	605	1	table	table	NOUN
ftr-378	605	2	1	1	NUM
ftr-378	605	3	provides	provide	VERB
ftr-378	605	4	a	a	DET
ftr-378	605	5	comprehensive	comprehensive	ADJ
ftr-378	605	6	view	view	NOUN
ftr-378	605	7	of	of	ADP
ftr-378	605	8	the	the	DET
ftr-378	605	9	results	result	NOUN
ftr-378	605	10	,	,	PUNCT
ftr-378	605	11	illustrating	illustrate	VERB
ftr-378	605	12	the	the	DET
ftr-378	605	13	changing	change	VERB
ftr-378	605	14	estate	estate	NOUN
ftr-378	605	15	tax	tax	NOUN
ftr-378	605	16	burden	burden	NOUN
ftr-378	605	17	confronted	confront	VERB
ftr-378	605	18	by	by	ADP
ftr-378	605	19	representative	representative	ADJ
ftr-378	605	20	estates	estate	NOUN
ftr-378	605	21	of	of	ADP
ftr-378	605	22	various	various	ADJ
ftr-378	605	23	sizes	size	NOUN
ftr-378	605	24	.	.	PUNCT
ftr-378	606	1	109	109	NUM
ftr-378	606	2	.	.	PUNCT
ftr-378	607	1	under	under	ADP
ftr-378	607	2	the	the	DET
ftr-378	607	3	1926	1926	NUM
ftr-378	607	4	revenue	revenue	NOUN
ftr-378	607	5	act	act	PROPN
ftr-378	607	6	,	,	PUNCT
ftr-378	607	7	the	the	DET
ftr-378	607	8	first	first	ADJ
ftr-378	607	9	$	$	SYM
ftr-378	607	10	50,000	50,000	NUM
ftr-378	607	11	of	of	ADP
ftr-378	607	12	a	a	DET
ftr-378	607	13	decedent	decedent	NOUN
ftr-378	607	14	’s	’s	PART
ftr-378	607	15	net	net	ADJ
ftr-378	607	16	estate	estate	NOUN
ftr-378	607	17	was	be	AUX
ftr-378	607	18	subject	subject	ADJ
ftr-378	607	19	to	to	ADP
ftr-378	607	20	tax	tax	NOUN
ftr-378	607	21	at	at	ADP
ftr-378	607	22	a	a	DET
ftr-378	607	23	1	1	NUM
ftr-378	607	24	%	%	NOUN
ftr-378	607	25	rate	rate	NOUN
ftr-378	607	26	.	.	PUNCT
ftr-378	608	1	revenue	revenue	NOUN
ftr-378	608	2	act	act	NOUN
ftr-378	608	3	of	of	ADP
ftr-378	608	4	1926	1926	NUM
ftr-378	608	5	§	§	PROPN
ftr-378	608	6	301(a	301(a	PROPN
ftr-378	608	7	)	)	PUNCT
ftr-378	608	8	.	.	PUNCT
ftr-378	609	1	a	a	DET
ftr-378	609	2	2	2	NUM
ftr-378	609	3	%	%	NOUN
ftr-378	609	4	rate	rate	NOUN
ftr-378	609	5	applied	apply	VERB
ftr-378	609	6	to	to	ADP
ftr-378	609	7	the	the	DET
ftr-378	609	8	next	next	ADJ
ftr-378	609	9	$	$	SYM
ftr-378	609	10	100,000	100,000	NUM
ftr-378	609	11	of	of	ADP
ftr-378	609	12	assets	asset	NOUN
ftr-378	609	13	and	and	CCONJ
ftr-378	609	14	a	a	DET
ftr-378	609	15	3	3	NUM
ftr-378	609	16	%	%	NOUN
ftr-378	609	17	rate	rate	NOUN
ftr-378	609	18	to	to	ADP
ftr-378	609	19	the	the	DET
ftr-378	609	20	$	$	SYM
ftr-378	609	21	100,000	100,000	NUM
ftr-378	609	22	after	after	ADP
ftr-378	609	23	that	that	PRON
ftr-378	609	24	.	.	PUNCT
ftr-378	610	1	i	i	PRON
ftr-378	610	2	d.	d.	PROPN
ftr-378	610	3	under	under	ADP
ftr-378	610	4	the	the	DET
ftr-378	610	5	revenue	revenue	NOUN
ftr-378	610	6	act	act	NOUN
ftr-378	610	7	of	of	ADP
ftr-378	610	8	1932	1932	NUM
ftr-378	610	9	,	,	PUNCT
ftr-378	610	10	the	the	DET
ftr-378	610	11	five	five	NUM
ftr-378	610	12	lowest	low	ADJ
ftr-378	610	13	tax	tax	NOUN
ftr-378	610	14	brackets	bracket	NOUN
ftr-378	610	15	were	be	AUX
ftr-378	610	16	only	only	ADV
ftr-378	610	17	$	$	SYM
ftr-378	610	18	10,000	10,000	NUM
ftr-378	610	19	wide	wide	ADV
ftr-378	610	20	,	,	PUNCT
ftr-378	610	21	thus	thus	ADV
ftr-378	610	22	moving	move	VERB
ftr-378	610	23	an	an	DET
ftr-378	610	24	estate	estate	NOUN
ftr-378	610	25	much	much	ADV
ftr-378	610	26	more	more	ADV
ftr-378	610	27	quickly	quickly	ADV
ftr-378	610	28	up	up	ADP
ftr-378	610	29	the	the	DET
ftr-378	610	30	marginal	marginal	ADJ
ftr-378	610	31	rate	rate	NOUN
ftr-378	610	32	scale	scale	NOUN
ftr-378	610	33	.	.	PUNCT
ftr-378	611	1	revenue	revenue	NOUN
ftr-378	611	2	act	act	NOUN
ftr-378	611	3	of	of	ADP
ftr-378	611	4	1932	1932	NUM
ftr-378	611	5	§	§	PROPN
ftr-378	611	6	401(b	401(b	PROPN
ftr-378	611	7	)	)	PUNCT
ftr-378	611	8	.	.	PUNCT
ftr-378	612	1	four	four	NUM
ftr-378	612	2	decades	decade	NOUN
ftr-378	612	3	later	later	ADV
ftr-378	612	4	,	,	PUNCT
ftr-378	612	5	professor	professor	NOUN
ftr-378	612	6	bittker	bittker	NOUN
ftr-378	612	7	decried	decry	VERB
ftr-378	612	8	the	the	DET
ftr-378	612	9	continuing	continue	VERB
ftr-378	612	10	existence	existence	NOUN
ftr-378	612	11	of	of	ADP
ftr-378	612	12	these	these	DET
ftr-378	612	13	“	"	PUNCT
ftr-378	612	14	nervous	nervous	ADJ
ftr-378	612	15	twitches	twitch	NOUN
ftr-378	612	16	”	"	PUNCT
ftr-378	612	17	of	of	ADP
ftr-378	612	18	the	the	DET
ftr-378	612	19	rate	rate	NOUN
ftr-378	612	20	table	table	NOUN
ftr-378	612	21	and	and	CCONJ
ftr-378	612	22	advocated	advocate	VERB
ftr-378	612	23	their	their	PRON
ftr-378	612	24	replacement	replacement	NOUN
ftr-378	612	25	with	with	ADP
ftr-378	612	26	far	far	ADV
ftr-378	612	27	broader	broad	ADJ
ftr-378	612	28	brackets	bracket	NOUN
ftr-378	612	29	.	.	PUNCT
ftr-378	613	1	boris	boris	PROPN
ftr-378	613	2	bittker	bittker	PROPN
ftr-378	613	3	,	,	PUNCT
ftr-378	613	4	federal	federal	ADJ
ftr-378	613	5	estate	estate	NOUN
ftr-378	613	6	tax	tax	NOUN
ftr-378	613	7	reform	reform	NOUN
ftr-378	613	8	:	:	PUNCT
ftr-378	613	9	exemptions	exemption	NOUN
ftr-378	613	10	and	and	CCONJ
ftr-378	613	11	rates	rate	NOUN
ftr-378	613	12	,	,	PUNCT
ftr-378	613	13	57	57	NUM
ftr-378	613	14	american	american	PROPN
ftr-378	613	15	bar	bar	PROPN
ftr-378	613	16	association	association	PROPN
ftr-378	613	17	journal	journal	PROPN
ftr-378	613	18	236	236	NUM
ftr-378	613	19	,	,	PUNCT
ftr-378	613	20	240	240	NUM
ftr-378	613	21	(	(	PUNCT
ftr-378	613	22	1971	1971	NUM
ftr-378	613	23	)	)	PUNCT
ftr-378	613	24	.	.	PUNCT
ftr-378	614	1	the	the	DET
ftr-378	614	2	post-2001	post-2001	ADJ
ftr-378	614	3	iteration	iteration	NOUN
ftr-378	614	4	of	of	ADP
ftr-378	614	5	the	the	DET
ftr-378	614	6	estate	estate	NOUN
ftr-378	614	7	tax	tax	NOUN
ftr-378	614	8	comports	comport	VERB
ftr-378	614	9	to	to	PART
ftr-378	614	10	bittker	bittker	VERB
ftr-378	614	11	’s	’s	PART
ftr-378	614	12	design	design	NOUN
ftr-378	614	13	,	,	PUNCT
ftr-378	614	14	at	at	ADP
ftr-378	614	15	least	least	ADJ
ftr-378	614	16	insofar	insofar	ADV
ftr-378	614	17	as	as	SCONJ
ftr-378	614	18	it	it	PRON
ftr-378	614	19	has	have	VERB
ftr-378	614	20	fewer	few	ADJ
ftr-378	614	21	,	,	PUNCT
ftr-378	614	22	broader	broad	ADJ
ftr-378	614	23	,	,	PUNCT
ftr-378	614	24	brackets	bracket	NOUN
ftr-378	614	25	.	.	PUNCT
ftr-378	615	1	see	see	VERB
ftr-378	615	2	irc	irc	PROPN
ftr-378	615	3	§	§	PROPN
ftr-378	615	4	2001	2001	NUM
ftr-378	615	5	(	(	PUNCT
ftr-378	615	6	2008	2008	NUM
ftr-378	615	7	)	)	PUNCT
ftr-378	615	8	.	.	PUNCT
ftr-378	616	1	110	110	NUM
ftr-378	616	2	.	.	PUNCT
ftr-378	617	1	revenue	revenue	NOUN
ftr-378	617	2	act	act	NOUN
ftr-378	617	3	of	of	ADP
ftr-378	617	4	1932	1932	NUM
ftr-378	617	5	§	§	PROPN
ftr-378	617	6	401(c	401(c	PROPN
ftr-378	617	7	)	)	PUNCT
ftr-378	617	8	.	.	PUNCT
ftr-378	618	1	898	898	NUM
ftr-378	619	1	florida	florida	PROPN
ftr-378	619	2	tax	tax	NOUN
ftr-378	619	3	review	review	NOUN
ftr-378	619	4	[	[	X
ftr-378	619	5	vol.9:10	vol.9:10	NOUN
ftr-378	619	6	table	table	NOUN
ftr-378	619	7	1	1	NUM
ftr-378	619	8	:	:	PUNCT
ftr-378	619	9	change	change	VERB
ftr-378	619	10	in	in	ADP
ftr-378	619	11	transfer	transfer	NOUN
ftr-378	619	12	tax	tax	NOUN
ftr-378	619	13	burden	burden	NOUN
ftr-378	619	14	on	on	ADP
ftr-378	619	15	representative	representative	ADJ
ftr-378	619	16	estates	estate	NOUN
ftr-378	619	17	:	:	PUNCT
ftr-378	619	18	1926	1926	NUM
ftr-378	619	19	rates	rate	NOUN
ftr-378	619	20	vs.	vs.	ADP
ftr-378	619	21	1932	1932	NUM
ftr-378	619	22	rates	rate	NOUN
ftr-378	619	23	gross	gross	ADJ
ftr-378	619	24	estate	estate	NOUN
ftr-378	619	25	(	(	PUNCT
ftr-378	619	26	in	in	ADP
ftr-378	619	27	$	$	SYM
ftr-378	619	28	)	)	PUNCT
ftr-378	619	29	50,000	50,000	NUM
ftr-378	619	30	100,000	100,000	NUM
ftr-378	619	31	150,000	150,000	NUM
ftr-378	619	32	200,000	200,000	NUM
ftr-378	619	33	500,000	500,000	NUM
ftr-378	619	34	1	1	NUM
ftr-378	619	35	million	million	NUM
ftr-378	619	36	5	5	NUM
ftr-378	619	37	million	million	NUM
ftr-378	619	38	10	10	NUM
ftr-378	619	39	million	million	NUM
ftr-378	619	40	1926	1926	NUM
ftr-378	619	41	estate	estate	NOUN
ftr-378	619	42	tax	tax	NOUN
ftr-378	619	43	(	(	PUNCT
ftr-378	619	44	in	in	ADP
ftr-378	619	45	$	$	SYM
ftr-378	619	46	)	)	PUNCT
ftr-378	619	47	0	0	NUM
ftr-378	619	48	0	0	NUM
ftr-378	619	49	500	500	NUM
ftr-378	619	50	1,500	1,500	NUM
ftr-378	619	51	12,500	12,500	NUM
ftr-378	619	52	41,500	41,500	NUM
ftr-378	619	53	489,500	489,500	NUM
ftr-378	619	54	1,334,500	1,334,500	NUM
ftr-378	619	55	1932	1932	NUM
ftr-378	619	56	estate	estate	NOUN
ftr-378	619	57	tax	tax	NOUN
ftr-378	619	58	(	(	PUNCT
ftr-378	619	59	in	in	ADP
ftr-378	619	60	$	$	SYM
ftr-378	619	61	)	)	PUNCT
ftr-378	619	62	0	0	NUM
ftr-378	620	1	1,500	1,500	NUM
ftr-378	620	2	5,000	5,000	NUM
ftr-378	620	3	9,500	9,500	NUM
ftr-378	620	4	42,500	42,500	NUM
ftr-378	620	5	117,500	117,500	NUM
ftr-378	620	6	1,149,500	1,149,500	NUM
ftr-378	620	7	3,094,500	3,094,500	NUM
ftr-378	620	8	%	%	NOUN
ftr-378	620	9	change	change	NOUN
ftr-378	620	10	0	0	NUM
ftr-378	620	11	infinite	infinite	ADJ
ftr-378	620	12	900	900	NUM
ftr-378	620	13	%	%	NOUN
ftr-378	620	14	533	533	NUM
ftr-378	620	15	%	%	NOUN
ftr-378	620	16	240	240	NUM
ftr-378	620	17	%	%	NOUN
ftr-378	620	18	183	183	NUM
ftr-378	620	19	%	%	NOUN
ftr-378	620	20	135	135	NUM
ftr-378	620	21	%	%	NOUN
ftr-378	620	22	132	132	NUM
ftr-378	620	23	%	%	NOUN
ftr-378	620	24	table	table	NOUN
ftr-378	620	25	1	1	NUM
ftr-378	620	26	reveals	reveal	VERB
ftr-378	620	27	much	much	ADJ
ftr-378	620	28	about	about	ADP
ftr-378	620	29	the	the	DET
ftr-378	620	30	true	true	ADJ
ftr-378	620	31	effect	effect	NOUN
ftr-378	620	32	of	of	ADP
ftr-378	620	33	the	the	DET
ftr-378	620	34	revenue	revenue	NOUN
ftr-378	620	35	act	act	NOUN
ftr-378	620	36	of	of	ADP
ftr-378	620	37	1932	1932	NUM
ftr-378	620	38	.	.	PUNCT
ftr-378	621	1	certainly	certainly	ADV
ftr-378	621	2	,	,	PUNCT
ftr-378	621	3	in	in	ADP
ftr-378	621	4	real	real	ADJ
ftr-378	621	5	terms	term	NOUN
ftr-378	621	6	,	,	PUNCT
ftr-378	621	7	the	the	DET
ftr-378	621	8	largest	large	ADJ
ftr-378	621	9	estates	estate	NOUN
ftr-378	621	10	bore	bear	VERB
ftr-378	621	11	the	the	DET
ftr-378	621	12	largest	large	ADJ
ftr-378	621	13	brunt	brunt	NOUN
ftr-378	621	14	of	of	ADP
ftr-378	621	15	the	the	DET
ftr-378	621	16	tax	tax	NOUN
ftr-378	621	17	increases	increase	NOUN
ftr-378	621	18	.	.	PUNCT
ftr-378	622	1	an	an	DET
ftr-378	622	2	estate	estate	NOUN
ftr-378	622	3	valued	value	VERB
ftr-378	622	4	at	at	ADP
ftr-378	622	5	$	$	SYM
ftr-378	622	6	10,000,000	10,000,000	NUM
ftr-378	622	7	would	would	AUX
ftr-378	622	8	have	have	AUX
ftr-378	622	9	owed	owe	VERB
ftr-378	622	10	$	$	SYM
ftr-378	622	11	1,334,500	1,334,500	NUM
ftr-378	622	12	in	in	ADP
ftr-378	622	13	federal	federal	ADJ
ftr-378	622	14	estate	estate	NOUN
ftr-378	622	15	taxes	taxis	NOUN
ftr-378	622	16	prior	prior	ADV
ftr-378	622	17	to	to	ADP
ftr-378	622	18	the	the	DET
ftr-378	622	19	1932	1932	NUM
ftr-378	622	20	act	act	NOUN
ftr-378	622	21	and	and	CCONJ
ftr-378	622	22	$	$	SYM
ftr-378	622	23	3,094,500	3,094,500	NUM
ftr-378	622	24	thereafter	thereafter	ADV
ftr-378	622	25	—	—	PUNCT
ftr-378	622	26	a	a	DET
ftr-378	622	27	massive	massive	ADJ
ftr-378	622	28	increase	increase	NOUN
ftr-378	622	29	of	of	ADP
ftr-378	622	30	$	$	SYM
ftr-378	622	31	1,760,000	1,760,000	NUM
ftr-378	622	32	.	.	PUNCT
ftr-378	623	1	at	at	ADP
ftr-378	623	2	the	the	DET
ftr-378	623	3	margin	margin	NOUN
ftr-378	623	4	thereafter	thereafter	ADV
ftr-378	623	5	,	,	PUNCT
ftr-378	623	6	the	the	DET
ftr-378	623	7	increase	increase	NOUN
ftr-378	623	8	in	in	ADP
ftr-378	623	9	top	top	ADJ
ftr-378	623	10	rate	rate	NOUN
ftr-378	623	11	from	from	ADP
ftr-378	623	12	20	20	NUM
ftr-378	623	13	%	%	NOUN
ftr-378	623	14	to	to	PART
ftr-378	623	15	45	45	NUM
ftr-378	623	16	%	%	NOUN
ftr-378	623	17	would	would	AUX
ftr-378	623	18	have	have	AUX
ftr-378	623	19	increased	increase	VERB
ftr-378	623	20	the	the	DET
ftr-378	623	21	estate	estate	NOUN
ftr-378	623	22	tax	tax	NOUN
ftr-378	623	23	due	due	ADP
ftr-378	623	24	by	by	ADP
ftr-378	623	25	$	$	SYM
ftr-378	623	26	250,000	250,000	NUM
ftr-378	623	27	per	per	ADP
ftr-378	623	28	$	$	SYM
ftr-378	623	29	1,000,000	1,000,000	NUM
ftr-378	623	30	of	of	ADP
ftr-378	623	31	estate	estate	NOUN
ftr-378	623	32	value	value	NOUN
ftr-378	623	33	,	,	PUNCT
ftr-378	623	34	another	another	DET
ftr-378	623	35	significant	significant	ADJ
ftr-378	623	36	increase	increase	NOUN
ftr-378	623	37	in	in	ADP
ftr-378	623	38	nominal	nominal	ADJ
ftr-378	623	39	terms	term	NOUN
ftr-378	623	40	.	.	PUNCT
ftr-378	624	1	thus	thus	ADV
ftr-378	624	2	,	,	PUNCT
ftr-378	624	3	at	at	ADP
ftr-378	624	4	the	the	DET
ftr-378	624	5	top	top	ADJ
ftr-378	624	6	end	end	NOUN
ftr-378	624	7	of	of	ADP
ftr-378	624	8	the	the	DET
ftr-378	624	9	wealth	wealth	NOUN
ftr-378	624	10	spectrum	spectrum	NOUN
ftr-378	624	11	,	,	PUNCT
ftr-378	624	12	the	the	DET
ftr-378	624	13	revenue	revenue	NOUN
ftr-378	624	14	act	act	NOUN
ftr-378	624	15	of	of	ADP
ftr-378	624	16	1932	1932	NUM
ftr-378	624	17	surely	surely	ADV
ftr-378	624	18	brought	bring	VERB
ftr-378	624	19	significant	significant	ADJ
ftr-378	624	20	nominal	nominal	ADJ
ftr-378	624	21	increases	increase	NOUN
ftr-378	624	22	in	in	ADP
ftr-378	624	23	estate	estate	NOUN
ftr-378	624	24	tax	tax	NOUN
ftr-378	624	25	rates	rate	NOUN
ftr-378	624	26	.	.	PUNCT
ftr-378	625	1	however	however	ADV
ftr-378	625	2	,	,	PUNCT
ftr-378	625	3	the	the	DET
ftr-378	625	4	revenue	revenue	NOUN
ftr-378	625	5	act	act	NOUN
ftr-378	625	6	of	of	ADP
ftr-378	625	7	1932	1932	NUM
ftr-378	625	8	did	do	AUX
ftr-378	625	9	n’t	not	PART
ftr-378	625	10	merely	merely	ADV
ftr-378	625	11	target	target	VERB
ftr-378	625	12	the	the	DET
ftr-378	625	13	nation	nation	NOUN
ftr-378	625	14	’s	’s	PART
ftr-378	625	15	wealthiest	wealthy	ADJ
ftr-378	625	16	.	.	PUNCT
ftr-378	626	1	when	when	SCONJ
ftr-378	626	2	viewed	view	VERB
ftr-378	626	3	in	in	ADP
ftr-378	626	4	relative	relative	ADJ
ftr-378	626	5	terms	term	NOUN
ftr-378	626	6	,	,	PUNCT
ftr-378	626	7	the	the	DET
ftr-378	626	8	impact	impact	NOUN
ftr-378	626	9	on	on	ADP
ftr-378	626	10	smaller	small	ADJ
ftr-378	626	11	estates	estate	NOUN
ftr-378	626	12	was	be	AUX
ftr-378	626	13	far	far	ADV
ftr-378	626	14	more	more	ADV
ftr-378	626	15	pronounced	pronounced	ADJ
ftr-378	626	16	than	than	ADP
ftr-378	626	17	that	that	PRON
ftr-378	626	18	on	on	ADP
ftr-378	626	19	larger	large	ADJ
ftr-378	626	20	estates	estate	NOUN
ftr-378	626	21	.	.	PUNCT
ftr-378	627	1	for	for	ADP
ftr-378	627	2	example	example	NOUN
ftr-378	627	3	,	,	PUNCT
ftr-378	627	4	in	in	ADP
ftr-378	627	5	the	the	DET
ftr-378	627	6	case	case	NOUN
ftr-378	627	7	of	of	ADP
ftr-378	627	8	a	a	DET
ftr-378	627	9	$	$	SYM
ftr-378	627	10	150,000	150,000	NUM
ftr-378	627	11	net	net	ADJ
ftr-378	627	12	estate	estate	NOUN
ftr-378	627	13	,	,	PUNCT
ftr-378	627	14	the	the	DET
ftr-378	627	15	tax	tax	NOUN
ftr-378	627	16	increased	increase	VERB
ftr-378	627	17	by	by	ADP
ftr-378	627	18	a	a	DET
ftr-378	627	19	full	full	ADJ
ftr-378	627	20	order	order	NOUN
ftr-378	627	21	of	of	ADP
ftr-378	627	22	magnitude	magnitude	NOUN
ftr-378	627	23	,	,	PUNCT
ftr-378	627	24	from	from	ADP
ftr-378	627	25	$	$	SYM
ftr-378	627	26	500	500	NUM
ftr-378	627	27	before	before	ADP
ftr-378	627	28	the	the	DET
ftr-378	627	29	revenue	revenue	NOUN
ftr-378	627	30	act	act	NOUN
ftr-378	627	31	of	of	ADP
ftr-378	627	32	1932	1932	NUM
ftr-378	627	33	to	to	PART
ftr-378	627	34	$	$	SYM
ftr-378	627	35	5,000	5,000	NUM
ftr-378	627	36	thereafter	thereafter	ADV
ftr-378	627	37	.	.	PUNCT
ftr-378	628	1	as	as	SCONJ
ftr-378	628	2	noted	note	VERB
ftr-378	628	3	above	above	ADV
ftr-378	628	4	,	,	PUNCT
ftr-378	628	5	two	two	NUM
ftr-378	628	6	factors	factor	NOUN
ftr-378	628	7	combined	combine	VERB
ftr-378	628	8	to	to	PART
ftr-378	628	9	create	create	VERB
ftr-378	628	10	this	this	DET
ftr-378	628	11	altered	alter	VERB
ftr-378	628	12	tax	tax	NOUN
ftr-378	628	13	landscape	landscape	NOUN
ftr-378	628	14	reflected	reflect	VERB
ftr-378	628	15	in	in	ADP
ftr-378	628	16	table	table	NOUN
ftr-378	628	17	1	1	NUM
ftr-378	628	18	.	.	PUNCT
ftr-378	629	1	the	the	DET
ftr-378	629	2	first	first	ADJ
ftr-378	629	3	,	,	PUNCT
ftr-378	629	4	ramseyer	ramseyer	NOUN
ftr-378	629	5	’s	’s	PART
ftr-378	629	6	new	new	ADJ
ftr-378	629	7	rate	rate	NOUN
ftr-378	629	8	table	table	NOUN
ftr-378	629	9	,	,	PUNCT
ftr-378	629	10	provides	provide	VERB
ftr-378	629	11	little	little	ADJ
ftr-378	629	12	fodder	fodder	NOUN
ftr-378	629	13	for	for	ADP
ftr-378	629	14	detailed	detailed	ADJ
ftr-378	629	15	mathematical	mathematical	ADJ
ftr-378	629	16	analysis	analysis	NOUN
ftr-378	629	17	.	.	PUNCT
ftr-378	630	1	one	one	PRON
ftr-378	630	2	might	might	AUX
ftr-378	630	3	rightly	rightly	ADV
ftr-378	630	4	criticize	criticize	VERB
ftr-378	630	5	the	the	DET
ftr-378	630	6	narrowness	narrowness	NOUN
ftr-378	630	7	of	of	ADP
ftr-378	630	8	the	the	DET
ftr-378	630	9	1932	1932	NUM
ftr-378	630	10	tax	tax	NOUN
ftr-378	630	11	brackets	bracket	NOUN
ftr-378	630	12	111	111	NUM
ftr-378	630	13	or	or	CCONJ
ftr-378	630	14	suggest	suggest	VERB
ftr-378	630	15	other	other	ADJ
ftr-378	630	16	relatively	relatively	ADV
ftr-378	630	17	modest	modest	ADJ
ftr-378	630	18	revisions	revision	NOUN
ftr-378	630	19	to	to	ADP
ftr-378	630	20	the	the	DET
ftr-378	630	21	rate	rate	NOUN
ftr-378	630	22	table	table	NOUN
ftr-378	630	23	used	use	VERB
ftr-378	630	24	.	.	PUNCT
ftr-378	631	1	beyond	beyond	ADP
ftr-378	631	2	such	such	ADJ
ftr-378	631	3	criticism	criticism	NOUN
ftr-378	631	4	,	,	PUNCT
ftr-378	631	5	the	the	DET
ftr-378	631	6	altered	alter	VERB
ftr-378	631	7	rate	rate	NOUN
ftr-378	631	8	table	table	NOUN
ftr-378	631	9	largely	largely	ADV
ftr-378	631	10	does	do	VERB
ftr-378	631	11	what	what	PRON
ftr-378	631	12	it	it	PRON
ftr-378	631	13	professed	profess	VERB
ftr-378	631	14	to	to	PART
ftr-378	631	15	do	do	VERB
ftr-378	631	16	—	—	PUNCT
ftr-378	631	17	mechanically	mechanically	ADV
ftr-378	631	18	and	and	CCONJ
ftr-378	631	19	dispassionately	dispassionately	ADV
ftr-378	631	20	increase	increase	VERB
ftr-378	631	21	taxes	taxis	NOUN
ftr-378	631	22	across	across	ADP
ftr-378	631	23	-	-	PUNCT
ftr-378	631	24	the	the	DET
ftr-378	631	25	-	-	PUNCT
ftr-378	631	26	board	board	NOUN
ftr-378	631	27	for	for	ADP
ftr-378	631	28	all	all	DET
ftr-378	631	29	taxable	taxable	ADJ
ftr-378	631	30	estates	estate	NOUN
ftr-378	631	31	.	.	PUNCT
ftr-378	632	1	the	the	DET
ftr-378	632	2	second	second	ADJ
ftr-378	632	3	factor	factor	NOUN
ftr-378	632	4	leading	lead	VERB
ftr-378	632	5	to	to	ADP
ftr-378	632	6	the	the	DET
ftr-378	632	7	results	result	NOUN
ftr-378	632	8	reflected	reflect	VERB
ftr-378	632	9	in	in	ADP
ftr-378	632	10	table	table	NOUN
ftr-378	632	11	1	1	NUM
ftr-378	632	12	provides	provide	VERB
ftr-378	632	13	a	a	DET
ftr-378	632	14	basis	basis	NOUN
ftr-378	632	15	for	for	ADP
ftr-378	632	16	far	far	ADV
ftr-378	632	17	more	more	ADV
ftr-378	632	18	interesting	interesting	ADJ
ftr-378	632	19	analysis	analysis	NOUN
ftr-378	632	20	.	.	PUNCT
ftr-378	633	1	this	this	DET
ftr-378	633	2	factor	factor	NOUN
ftr-378	633	3	was	be	AUX
ftr-378	633	4	the	the	DET
ftr-378	633	5	decision	decision	NOUN
ftr-378	633	6	to	to	PART
ftr-378	633	7	lower	lower	VERB
ftr-378	633	8	the	the	DET
ftr-378	633	9	lifetime	lifetime	NOUN
ftr-378	633	10	exemption	exemption	NOUN
ftr-378	633	11	from	from	ADP
ftr-378	633	12	estate	estate	NOUN
ftr-378	633	13	tax	tax	NOUN
ftr-378	633	14	from	from	ADP
ftr-378	633	15	$	$	SYM
ftr-378	633	16	100,000	100,000	NUM
ftr-378	633	17	to	to	PART
ftr-378	633	18	$	$	SYM
ftr-378	633	19	50,000	50,000	NUM
ftr-378	633	20	.	.	PUNCT
ftr-378	634	1	ramseyer	ramseyer	NOUN
ftr-378	634	2	offered	offer	VERB
ftr-378	634	3	little	little	ADJ
ftr-378	634	4	justification	justification	NOUN
ftr-378	634	5	for	for	ADP
ftr-378	634	6	the	the	DET
ftr-378	634	7	$	$	SYM
ftr-378	634	8	50,000	50,000	NUM
ftr-378	634	9	exemption	exemption	NOUN
ftr-378	634	10	beyond	beyond	ADP
ftr-378	634	11	the	the	DET
ftr-378	634	12	111	111	NUM
ftr-378	634	13	.	.	PUNCT
ftr-378	635	1	indeed	indeed	ADV
ftr-378	635	2	,	,	PUNCT
ftr-378	635	3	professor	professor	NOUN
ftr-378	635	4	bittker	bittker	NOUN
ftr-378	635	5	did	do	VERB
ftr-378	635	6	just	just	ADV
ftr-378	635	7	that	that	PRON
ftr-378	635	8	.	.	PUNCT
ftr-378	636	1	see	see	VERB
ftr-378	636	2	supra	supra	PROPN
ftr-378	636	3	note	note	PROPN
ftr-378	636	4	109	109	NUM
ftr-378	636	5	.	.	PUNCT
ftr-378	637	1	2010	2010	NUM
ftr-378	637	2	]	]	PUNCT
ftr-378	637	3	ghosts	ghost	NOUN
ftr-378	637	4	of	of	ADP
ftr-378	637	5	1932	1932	NUM
ftr-378	637	6	899	899	NUM
ftr-378	637	7	unsubstantiated	unsubstantiated	ADJ
ftr-378	637	8	assertion	assertion	NOUN
ftr-378	637	9	that	that	SCONJ
ftr-378	637	10	it	it	PRON
ftr-378	637	11	was	be	AUX
ftr-378	637	12	necessary	necessary	ADJ
ftr-378	637	13	to	to	PART
ftr-378	637	14	raise	raise	VERB
ftr-378	637	15	sufficient	sufficient	ADJ
ftr-378	637	16	revenues	revenue	NOUN
ftr-378	637	17	.	.	PUNCT
ftr-378	638	1	112	112	NUM
ftr-378	638	2	however	however	ADV
ftr-378	638	3	,	,	PUNCT
ftr-378	638	4	my	my	PRON
ftr-378	638	5	analysis	analysis	NOUN
ftr-378	638	6	reveals	reveal	VERB
ftr-378	638	7	his	his	PRON
ftr-378	638	8	assertion	assertion	NOUN
ftr-378	638	9	to	to	PART
ftr-378	638	10	be	be	AUX
ftr-378	638	11	a	a	DET
ftr-378	638	12	false	false	ADJ
ftr-378	638	13	one	one	NOUN
ftr-378	638	14	.	.	PUNCT
ftr-378	639	1	in	in	ADP
ftr-378	639	2	actuality	actuality	NOUN
ftr-378	639	3	,	,	PUNCT
ftr-378	639	4	the	the	DET
ftr-378	639	5	change	change	NOUN
ftr-378	639	6	generated	generate	VERB
ftr-378	639	7	relatively	relatively	ADV
ftr-378	639	8	little	little	ADJ
ftr-378	639	9	additional	additional	ADJ
ftr-378	639	10	revenue	revenue	NOUN
ftr-378	639	11	,	,	PUNCT
ftr-378	639	12	while	while	SCONJ
ftr-378	639	13	significantly	significantly	ADV
ftr-378	639	14	increasing	increase	VERB
ftr-378	639	15	compliance	compliance	NOUN
ftr-378	639	16	and	and	CCONJ
ftr-378	639	17	administrative	administrative	ADJ
ftr-378	639	18	burdens	burden	NOUN
ftr-378	639	19	imposed	impose	VERB
ftr-378	639	20	on	on	ADP
ftr-378	639	21	thousands	thousand	NOUN
ftr-378	639	22	of	of	ADP
ftr-378	639	23	smaller	small	ADJ
ftr-378	639	24	estates	estate	NOUN
ftr-378	639	25	.	.	PUNCT
ftr-378	640	1	the	the	DET
ftr-378	640	2	reduced	reduce	VERB
ftr-378	640	3	exemption	exemption	NOUN
ftr-378	640	4	thus	thus	ADV
ftr-378	640	5	produced	produce	VERB
ftr-378	640	6	far	far	ADV
ftr-378	640	7	more	more	ADJ
ftr-378	640	8	paperwork	paperwork	NOUN
ftr-378	640	9	than	than	SCONJ
ftr-378	640	10	it	it	PRON
ftr-378	640	11	did	do	VERB
ftr-378	640	12	revenue	revenue	NOUN
ftr-378	640	13	.	.	PUNCT
ftr-378	641	1	what	what	PRON
ftr-378	641	2	is	be	AUX
ftr-378	641	3	most	most	ADV
ftr-378	641	4	striking	striking	ADJ
ftr-378	641	5	about	about	ADP
ftr-378	641	6	this	this	DET
ftr-378	641	7	aspect	aspect	NOUN
ftr-378	641	8	of	of	ADP
ftr-378	641	9	the	the	DET
ftr-378	641	10	1932	1932	NUM
ftr-378	641	11	legislation	legislation	NOUN
ftr-378	641	12	was	be	AUX
ftr-378	641	13	the	the	DET
ftr-378	641	14	fact	fact	NOUN
ftr-378	641	15	that	that	SCONJ
ftr-378	641	16	its	its	PRON
ftr-378	641	17	relative	relative	ADJ
ftr-378	641	18	futility	futility	NOUN
ftr-378	641	19	should	should	AUX
ftr-378	641	20	have	have	AUX
ftr-378	641	21	been	be	AUX
ftr-378	641	22	apparent	apparent	ADJ
ftr-378	641	23	to	to	ADP
ftr-378	641	24	everyone	everyone	PRON
ftr-378	641	25	at	at	ADP
ftr-378	641	26	the	the	DET
ftr-378	641	27	time	time	NOUN
ftr-378	641	28	,	,	PUNCT
ftr-378	641	29	including	include	VERB
ftr-378	641	30	its	its	PRON
ftr-378	641	31	proponents	proponent	NOUN
ftr-378	641	32	,	,	PUNCT
ftr-378	641	33	had	have	AUX
ftr-378	641	34	they	they	PRON
ftr-378	641	35	fully	fully	ADV
ftr-378	641	36	studied	study	VERB
ftr-378	641	37	the	the	DET
ftr-378	641	38	issue	issue	NOUN
ftr-378	641	39	.	.	PUNCT
ftr-378	642	1	history	history	NOUN
ftr-378	642	2	suggests	suggest	VERB
ftr-378	642	3	that	that	SCONJ
ftr-378	642	4	proponents	proponent	NOUN
ftr-378	642	5	of	of	ADP
ftr-378	642	6	the	the	DET
ftr-378	642	7	reduced	reduce	VERB
ftr-378	642	8	estate	estate	NOUN
ftr-378	642	9	tax	tax	NOUN
ftr-378	642	10	exemption	exemption	NOUN
ftr-378	642	11	never	never	ADV
ftr-378	642	12	actually	actually	ADV
ftr-378	642	13	calculated	calculate	VERB
ftr-378	642	14	the	the	DET
ftr-378	642	15	projected	project	VERB
ftr-378	642	16	fiscal	fiscal	ADJ
ftr-378	642	17	impact	impact	NOUN
ftr-378	642	18	of	of	ADP
ftr-378	642	19	the	the	DET
ftr-378	642	20	change	change	NOUN
ftr-378	642	21	.	.	PUNCT
ftr-378	643	1	during	during	ADP
ftr-378	643	2	congressional	congressional	ADJ
ftr-378	643	3	debates	debate	NOUN
ftr-378	643	4	,	,	PUNCT
ftr-378	643	5	ramseyer	ramseyer	NOUN
ftr-378	643	6	freely	freely	ADV
ftr-378	643	7	admitted	admit	VERB
ftr-378	643	8	that	that	SCONJ
ftr-378	643	9	he	he	PRON
ftr-378	643	10	had	have	AUX
ftr-378	643	11	n’t	not	PART
ftr-378	643	12	done	do	VERB
ftr-378	643	13	so	so	ADV
ftr-378	643	14	.	.	PUNCT
ftr-378	644	1	113	113	NUM
ftr-378	644	2	however	however	ADV
ftr-378	644	3	,	,	PUNCT
ftr-378	644	4	using	use	VERB
ftr-378	644	5	data	datum	NOUN
ftr-378	644	6	provided	provide	VERB
ftr-378	644	7	by	by	ADP
ftr-378	644	8	congressman	congressman	NOUN
ftr-378	644	9	ramseyer	ramseyer	NOUN
ftr-378	644	10	himself	himself	PRON
ftr-378	644	11	during	during	ADP
ftr-378	644	12	1932	1932	NUM
ftr-378	644	13	congressional	congressional	ADJ
ftr-378	644	14	debates	debate	NOUN
ftr-378	644	15	,	,	PUNCT
ftr-378	644	16	114	114	NUM
ftr-378	644	17	it	it	PRON
ftr-378	644	18	is	be	AUX
ftr-378	644	19	possible	possible	ADJ
ftr-378	644	20	to	to	PART
ftr-378	644	21	reconstruct	reconstruct	VERB
ftr-378	644	22	the	the	DET
ftr-378	644	23	projected	project	VERB
ftr-378	644	24	fiscal	fiscal	ADJ
ftr-378	644	25	impact	impact	NOUN
ftr-378	644	26	of	of	ADP
ftr-378	644	27	the	the	DET
ftr-378	644	28	reduced	reduce	VERB
ftr-378	644	29	estate	estate	NOUN
ftr-378	644	30	tax	tax	NOUN
ftr-378	644	31	exemption	exemption	NOUN
ftr-378	644	32	.	.	PUNCT
ftr-378	645	1	that	that	DET
ftr-378	645	2	analysis	analysis	NOUN
ftr-378	645	3	follows	follow	VERB
ftr-378	645	4	in	in	ADP
ftr-378	645	5	table	table	NOUN
ftr-378	645	6	2	2	NUM
ftr-378	645	7	,	,	PUNCT
ftr-378	645	8	which	which	PRON
ftr-378	645	9	calculates	calculate	VERB
ftr-378	645	10	the	the	DET
ftr-378	645	11	incremental	incremental	ADJ
ftr-378	645	12	annual	annual	ADJ
ftr-378	645	13	revenue	revenue	NOUN
ftr-378	645	14	resulting	result	VERB
ftr-378	645	15	from	from	ADP
ftr-378	645	16	the	the	DET
ftr-378	645	17	reduced	reduce	VERB
ftr-378	645	18	exemption	exemption	NOUN
ftr-378	645	19	.	.	PUNCT
ftr-378	646	1	112	112	NUM
ftr-378	646	2	.	.	PUNCT
ftr-378	647	1	75th	75th	ADJ
ftr-378	647	2	cong	cong	NOUN
ftr-378	647	3	.	.	PUNCT
ftr-378	648	1	rec	rec	PROPN
ftr-378	648	2	.	.	PROPN
ftr-378	648	3	5896	5896	NUM
ftr-378	648	4	(	(	PUNCT
ftr-378	648	5	1932	1932	NUM
ftr-378	648	6	)	)	PUNCT
ftr-378	648	7	(	(	PUNCT
ftr-378	648	8	statement	statement	NOUN
ftr-378	648	9	of	of	ADP
ftr-378	648	10	rep	rep	PROPN
ftr-378	648	11	.	.	PROPN
ftr-378	648	12	ramseyer	ramseyer	PROPN
ftr-378	648	13	)	)	PUNCT
ftr-378	649	1	(	(	PUNCT
ftr-378	649	2	suggesting	suggest	VERB
ftr-378	649	3	that	that	SCONJ
ftr-378	649	4	the	the	DET
ftr-378	649	5	lower	low	ADJ
ftr-378	649	6	exemption	exemption	NOUN
ftr-378	649	7	would	would	AUX
ftr-378	649	8	help	help	VERB
ftr-378	649	9	“	"	PUNCT
ftr-378	649	10	make	make	VERB
ftr-378	649	11	the	the	DET
ftr-378	649	12	rates	rate	NOUN
ftr-378	649	13	productive	productive	ADJ
ftr-378	649	14	”	"	PUNCT
ftr-378	649	15	)	)	PUNCT
ftr-378	649	16	.	.	PUNCT
ftr-378	650	1	interestingly	interestingly	ADV
ftr-378	650	2	,	,	PUNCT
ftr-378	650	3	this	this	DET
ftr-378	650	4	same	same	ADJ
ftr-378	650	5	unsubstantiated	unsubstantiated	ADJ
ftr-378	650	6	assertion	assertion	NOUN
ftr-378	650	7	,	,	PUNCT
ftr-378	650	8	that	that	SCONJ
ftr-378	650	9	a	a	DET
ftr-378	650	10	reduced	reduce	VERB
ftr-378	650	11	exemption	exemption	NOUN
ftr-378	650	12	would	would	AUX
ftr-378	650	13	materially	materially	ADV
ftr-378	650	14	increase	increase	VERB
ftr-378	650	15	tax	tax	NOUN
ftr-378	650	16	collections	collection	NOUN
ftr-378	650	17	,	,	PUNCT
ftr-378	650	18	is	be	AUX
ftr-378	650	19	found	find	VERB
ftr-378	650	20	in	in	ADP
ftr-378	650	21	a	a	DET
ftr-378	650	22	1931	1931	NUM
ftr-378	650	23	letter	letter	NOUN
ftr-378	650	24	to	to	PART
ftr-378	650	25	ramseyer	ramseyer	NOUN
ftr-378	650	26	from	from	ADP
ftr-378	650	27	former	former	ADJ
ftr-378	650	28	chairman	chairman	NOUN
ftr-378	650	29	of	of	ADP
ftr-378	650	30	the	the	DET
ftr-378	650	31	ways	way	NOUN
ftr-378	650	32	and	and	CCONJ
ftr-378	650	33	means	mean	VERB
ftr-378	650	34	committee	committee	PROPN
ftr-378	650	35	william	william	PROPN
ftr-378	650	36	green	green	PROPN
ftr-378	650	37	.	.	PUNCT
ftr-378	651	1	letter	letter	NOUN
ftr-378	651	2	from	from	ADP
ftr-378	651	3	william	william	PROPN
ftr-378	651	4	r.	r.	PROPN
ftr-378	651	5	green	green	PROPN
ftr-378	651	6	,	,	PUNCT
ftr-378	651	7	judge	judge	NOUN
ftr-378	651	8	,	,	PUNCT
ftr-378	651	9	u.	u.	PROPN
ftr-378	651	10	s.	s.	PROPN
ftr-378	651	11	court	court	PROPN
ftr-378	651	12	of	of	ADP
ftr-378	651	13	claims	claim	NOUN
ftr-378	651	14	,	,	PUNCT
ftr-378	651	15	to	to	ADP
ftr-378	651	16	c.	c.	PROPN
ftr-378	651	17	william	william	PROPN
ftr-378	651	18	ramseyer	ramseyer	PROPN
ftr-378	651	19	(	(	PUNCT
ftr-378	651	20	apr	apr	PROPN
ftr-378	651	21	.	.	PROPN
ftr-378	651	22	14	14	NUM
ftr-378	651	23	,	,	PUNCT
ftr-378	651	24	1931	1931	NUM
ftr-378	651	25	)	)	PUNCT
ftr-378	651	26	(	(	PUNCT
ftr-378	651	27	original	original	ADJ
ftr-378	651	28	located	locate	VERB
ftr-378	651	29	in	in	ADP
ftr-378	651	30	the	the	DET
ftr-378	651	31	university	university	PROPN
ftr-378	651	32	of	of	ADP
ftr-378	651	33	iowa	iowa	PROPN
ftr-378	651	34	libraries	library	NOUN
ftr-378	651	35	;	;	PUNCT
ftr-378	651	36	copy	copy	VERB
ftr-378	651	37	on	on	ADP
ftr-378	651	38	file	file	NOUN
ftr-378	651	39	with	with	ADP
ftr-378	651	40	author	author	NOUN
ftr-378	651	41	)	)	PUNCT
ftr-378	651	42	.	.	PUNCT
ftr-378	652	1	in	in	ADP
ftr-378	652	2	this	this	DET
ftr-378	652	3	letter	letter	NOUN
ftr-378	652	4	,	,	PUNCT
ftr-378	652	5	green	green	PROPN
ftr-378	652	6	urged	urge	VERB
ftr-378	652	7	ramseyer	ramseyer	NOUN
ftr-378	652	8	to	to	PART
ftr-378	652	9	propose	propose	VERB
ftr-378	652	10	a	a	DET
ftr-378	652	11	$	$	SYM
ftr-378	652	12	50,000	50,000	NUM
ftr-378	652	13	estate	estate	NOUN
ftr-378	652	14	tax	tax	NOUN
ftr-378	652	15	exemption	exemption	NOUN
ftr-378	652	16	,	,	PUNCT
ftr-378	652	17	a	a	DET
ftr-378	652	18	change	change	NOUN
ftr-378	652	19	he	he	PRON
ftr-378	652	20	indicated	indicate	VERB
ftr-378	652	21	would	would	AUX
ftr-378	652	22	“	"	PUNCT
ftr-378	652	23	largely	largely	ADV
ftr-378	652	24	increase	increase	VERB
ftr-378	652	25	the	the	DET
ftr-378	652	26	receipts	receipt	NOUN
ftr-378	652	27	from	from	ADP
ftr-378	652	28	the	the	DET
ftr-378	652	29	inheritance	inheritance	NOUN
ftr-378	652	30	(	(	PUNCT
ftr-378	652	31	sic	sic	ADJ
ftr-378	652	32	)	)	PUNCT
ftr-378	652	33	tax	tax	NOUN
ftr-378	652	34	.	.	PUNCT
ftr-378	652	35	”	"	PUNCT
ftr-378	653	1	i	i	PRON
ftr-378	653	2	d.	d.	VERB
ftr-378	653	3	at	at	ADP
ftr-378	653	4	2	2	NUM
ftr-378	653	5	.	.	PUNCT
ftr-378	653	6	green	green	PROPN
ftr-378	653	7	estimated	estimate	VERB
ftr-378	653	8	that	that	SCONJ
ftr-378	653	9	this	this	DET
ftr-378	653	10	reduced	reduce	VERB
ftr-378	653	11	exemption	exemption	NOUN
ftr-378	653	12	and	and	CCONJ
ftr-378	653	13	a	a	DET
ftr-378	653	14	new	new	ADJ
ftr-378	653	15	gift	gift	NOUN
ftr-378	653	16	tax	tax	NOUN
ftr-378	653	17	could	could	AUX
ftr-378	653	18	together	together	ADV
ftr-378	653	19	generate	generate	VERB
ftr-378	653	20	an	an	DET
ftr-378	653	21	additional	additional	ADJ
ftr-378	653	22	$	$	SYM
ftr-378	653	23	40	40	NUM
ftr-378	653	24	million	million	NUM
ftr-378	653	25	in	in	ADP
ftr-378	653	26	annual	annual	ADJ
ftr-378	653	27	revenue	revenue	NOUN
ftr-378	653	28	,	,	PUNCT
ftr-378	653	29	but	but	CCONJ
ftr-378	653	30	urged	urge	VERB
ftr-378	653	31	ramseyer	ramseyer	NOUN
ftr-378	653	32	to	to	PART
ftr-378	653	33	ask	ask	VERB
ftr-378	653	34	treasury	treasury	PROPN
ftr-378	653	35	officials	official	NOUN
ftr-378	653	36	to	to	PART
ftr-378	653	37	provide	provide	VERB
ftr-378	653	38	a	a	DET
ftr-378	653	39	more	more	ADV
ftr-378	653	40	detailed	detailed	ADJ
ftr-378	653	41	revenue	revenue	NOUN
ftr-378	653	42	estimate	estimate	NOUN
ftr-378	653	43	.	.	PUNCT
ftr-378	654	1	i	i	PRON
ftr-378	654	2	d.	d.	PROPN
ftr-378	654	3	at	at	ADP
ftr-378	654	4	3	3	NUM
ftr-378	654	5	.	.	PUNCT
ftr-378	654	6	ramseyer	ramseyer	NOUN
ftr-378	654	7	,	,	PUNCT
ftr-378	654	8	however	however	ADV
ftr-378	654	9	,	,	PUNCT
ftr-378	654	10	did	do	AUX
ftr-378	654	11	not	not	PART
ftr-378	654	12	take	take	VERB
ftr-378	654	13	this	this	DET
ftr-378	654	14	suggestion	suggestion	NOUN
ftr-378	654	15	.	.	PUNCT
ftr-378	655	1	see	see	VERB
ftr-378	655	2	infra	infra	NOUN
ftr-378	655	3	note	note	VERB
ftr-378	655	4	113	113	NUM
ftr-378	655	5	.	.	PUNCT
ftr-378	655	6	113	113	NUM
ftr-378	655	7	.	.	PUNCT
ftr-378	656	1	75th	75th	ADJ
ftr-378	656	2	cong	cong	NOUN
ftr-378	656	3	.	.	PUNCT
ftr-378	657	1	rec	rec	PROPN
ftr-378	657	2	.	.	PROPN
ftr-378	658	1	6673	6673	NUM
ftr-378	658	2	(	(	PUNCT
ftr-378	658	3	1932	1932	NUM
ftr-378	658	4	)	)	PUNCT
ftr-378	658	5	(	(	PUNCT
ftr-378	658	6	statement	statement	NOUN
ftr-378	658	7	of	of	ADP
ftr-378	658	8	rep	rep	PROPN
ftr-378	658	9	.	.	PROPN
ftr-378	658	10	ramseyer	ramseyer	PROPN
ftr-378	658	11	)	)	PUNCT
ftr-378	658	12	(	(	PUNCT
ftr-378	659	1	confirming	confirm	VERB
ftr-378	659	2	that	that	SCONJ
ftr-378	659	3	ramseyer	ramseyer	NOUN
ftr-378	659	4	did	do	AUX
ftr-378	659	5	not	not	PART
ftr-378	659	6	ask	ask	VERB
ftr-378	659	7	the	the	DET
ftr-378	659	8	treasury	treasury	NOUN
ftr-378	659	9	to	to	PART
ftr-378	659	10	analyze	analyze	VERB
ftr-378	659	11	the	the	DET
ftr-378	659	12	revenue	revenue	NOUN
ftr-378	659	13	impact	impact	NOUN
ftr-378	659	14	of	of	ADP
ftr-378	659	15	the	the	DET
ftr-378	659	16	ramseyer	ramseyer	NOUN
ftr-378	659	17	amendment	amendment	PROPN
ftr-378	659	18	)	)	PUNCT
ftr-378	659	19	.	.	PUNCT
ftr-378	660	1	indeed	indeed	ADV
ftr-378	660	2	,	,	PUNCT
ftr-378	660	3	the	the	DET
ftr-378	660	4	record	record	NOUN
ftr-378	660	5	suggests	suggest	VERB
ftr-378	660	6	that	that	SCONJ
ftr-378	660	7	ramseyer	ramseyer	NOUN
ftr-378	660	8	’s	’s	PART
ftr-378	660	9	sole	sole	ADJ
ftr-378	660	10	source	source	NOUN
ftr-378	660	11	of	of	ADP
ftr-378	660	12	technical	technical	ADJ
ftr-378	660	13	advice	advice	NOUN
ftr-378	660	14	regarding	regard	VERB
ftr-378	660	15	the	the	DET
ftr-378	660	16	estate	estate	NOUN
ftr-378	660	17	tax	tax	NOUN
ftr-378	660	18	was	be	AUX
ftr-378	660	19	l.	l.	PROPN
ftr-378	660	20	h.	h.	PROPN
ftr-378	660	21	parker	parker	PROPN
ftr-378	660	22	,	,	PUNCT
ftr-378	660	23	chief	chief	NOUN
ftr-378	660	24	of	of	ADP
ftr-378	660	25	staff	staff	NOUN
ftr-378	660	26	of	of	ADP
ftr-378	660	27	the	the	DET
ftr-378	660	28	joint	joint	ADJ
ftr-378	660	29	committee	committee	NOUN
ftr-378	660	30	on	on	ADP
ftr-378	660	31	taxation	taxation	NOUN
ftr-378	660	32	.	.	PUNCT
ftr-378	661	1	as	as	SCONJ
ftr-378	661	2	discussed	discuss	VERB
ftr-378	661	3	supra	supra	PROPN
ftr-378	661	4	note	note	NOUN
ftr-378	661	5	78	78	NUM
ftr-378	661	6	,	,	PUNCT
ftr-378	661	7	while	while	SCONJ
ftr-378	661	8	parker	parker	PROPN
ftr-378	661	9	designed	design	VERB
ftr-378	661	10	the	the	DET
ftr-378	661	11	1932	1932	NUM
ftr-378	661	12	rate	rate	NOUN
ftr-378	661	13	table	table	NOUN
ftr-378	661	14	and	and	CCONJ
ftr-378	661	15	opined	opine	VERB
ftr-378	661	16	as	as	ADP
ftr-378	661	17	to	to	ADP
ftr-378	661	18	its	its	PRON
ftr-378	661	19	revenue	revenue	NOUN
ftr-378	661	20	impact	impact	NOUN
ftr-378	661	21	,	,	PUNCT
ftr-378	661	22	it	it	PRON
ftr-378	661	23	was	be	AUX
ftr-378	661	24	ramseyer	ramseyer	NOUN
ftr-378	661	25	who	who	PRON
ftr-378	661	26	mandated	mandate	VERB
ftr-378	661	27	that	that	SCONJ
ftr-378	661	28	the	the	DET
ftr-378	661	29	tax	tax	NOUN
ftr-378	661	30	feature	feature	VERB
ftr-378	661	31	a	a	DET
ftr-378	661	32	$	$	SYM
ftr-378	661	33	50,000	50,000	NUM
ftr-378	661	34	exemption	exemption	NOUN
ftr-378	661	35	.	.	PUNCT
ftr-378	662	1	there	there	PRON
ftr-378	662	2	is	be	VERB
ftr-378	662	3	no	no	DET
ftr-378	662	4	evidence	evidence	NOUN
ftr-378	662	5	that	that	SCONJ
ftr-378	662	6	parker	parker	PROPN
ftr-378	662	7	independently	independently	ADV
ftr-378	662	8	modeled	model	VERB
ftr-378	662	9	the	the	DET
ftr-378	662	10	revenue	revenue	NOUN
ftr-378	662	11	impact	impact	NOUN
ftr-378	662	12	of	of	ADP
ftr-378	662	13	that	that	DET
ftr-378	662	14	exemption	exemption	NOUN
ftr-378	662	15	.	.	PUNCT
ftr-378	663	1	114	114	NUM
ftr-378	663	2	.	.	X
ftr-378	663	3	1932	1932	NUM
ftr-378	663	4	house	house	NOUN
ftr-378	663	5	hearings	hearing	NOUN
ftr-378	663	6	,	,	PUNCT
ftr-378	663	7	supra	supra	PROPN
ftr-378	663	8	note	note	NOUN
ftr-378	663	9	78	78	NUM
ftr-378	663	10	,	,	PUNCT
ftr-378	663	11	at	at	ADP
ftr-378	663	12	434	434	NUM
ftr-378	663	13	.	.	PUNCT
ftr-378	664	1	the	the	DET
ftr-378	664	2	data	datum	NOUN
ftr-378	664	3	was	be	AUX
ftr-378	664	4	provided	provide	VERB
ftr-378	664	5	to	to	ADP
ftr-378	664	6	congressman	congressman	NOUN
ftr-378	664	7	ramseyer	ramseyer	NOUN
ftr-378	664	8	by	by	ADP
ftr-378	664	9	l.	l.	PROPN
ftr-378	664	10	h.	h.	PROPN
ftr-378	664	11	parker	parker	PROPN
ftr-378	664	12	,	,	PUNCT
ftr-378	664	13	chief	chief	NOUN
ftr-378	664	14	of	of	ADP
ftr-378	664	15	staff	staff	NOUN
ftr-378	664	16	of	of	ADP
ftr-378	664	17	the	the	DET
ftr-378	664	18	joint	joint	ADJ
ftr-378	664	19	committee	committee	NOUN
ftr-378	664	20	on	on	ADP
ftr-378	664	21	taxation	taxation	NOUN
ftr-378	664	22	.	.	PUNCT
ftr-378	665	1	as	as	SCONJ
ftr-378	665	2	discussed	discuss	VERB
ftr-378	665	3	supra	supra	PROPN
ftr-378	665	4	note	note	NOUN
ftr-378	665	5	78	78	NUM
ftr-378	665	6	,	,	PUNCT
ftr-378	665	7	parker	parker	PROPN
ftr-378	665	8	designed	design	VERB
ftr-378	665	9	the	the	DET
ftr-378	665	10	1932	1932	NUM
ftr-378	665	11	rate	rate	NOUN
ftr-378	665	12	table	table	NOUN
ftr-378	665	13	at	at	ADP
ftr-378	665	14	ramseyer	ramseyer	NOUN
ftr-378	665	15	’s	’s	PART
ftr-378	665	16	request	request	NOUN
ftr-378	665	17	.	.	PUNCT
ftr-378	666	1	900	900	NUM
ftr-378	666	2	florida	florida	PROPN
ftr-378	666	3	tax	tax	NOUN
ftr-378	666	4	review	review	NOUN
ftr-378	666	5	[	[	X
ftr-378	666	6	vol.9:10	vol.9:10	NOUN
ftr-378	666	7	table	table	NOUN
ftr-378	666	8	2	2	NUM
ftr-378	666	9	:	:	PUNCT
ftr-378	666	10	change	change	NOUN
ftr-378	666	11	in	in	ADP
ftr-378	666	12	annual	annual	ADJ
ftr-378	666	13	estate	estate	NOUN
ftr-378	666	14	tax	tax	NOUN
ftr-378	666	15	collections	collection	NOUN
ftr-378	666	16	resulting	result	VERB
ftr-378	666	17	from	from	ADP
ftr-378	666	18	reduced	reduced	ADJ
ftr-378	666	19	estate	estate	NOUN
ftr-378	666	20	tax	tax	NOUN
ftr-378	666	21	exemption	exemption	NOUN
ftr-378	666	22	115	115	NUM
ftr-378	666	23	estate	estate	NOUN
ftr-378	666	24	size	size	NOUN
ftr-378	666	25	number	number	NOUN
ftr-378	666	26	per	per	ADP
ftr-378	666	27	year	year	NOUN
ftr-378	666	28	federal	federal	ADJ
ftr-378	666	29	tax	tax	NOUN
ftr-378	666	30	due	due	ADJ
ftr-378	666	31	with	with	ADP
ftr-378	666	32	$	$	SYM
ftr-378	666	33	50,000	50,000	NUM
ftr-378	666	34	exemption	exemption	NOUN
ftr-378	666	35	federal	federal	ADJ
ftr-378	666	36	tax	tax	NOUN
ftr-378	666	37	due	due	ADP
ftr-378	666	38	with	with	ADP
ftr-378	666	39	$	$	SYM
ftr-378	666	40	100,000	100,000	NUM
ftr-378	666	41	exemption	exemption	NOUN
ftr-378	666	42	incremental	incremental	ADJ
ftr-378	666	43	revenue	revenue	NOUN
ftr-378	666	44	per	per	ADP
ftr-378	666	45	estate	estate	NOUN
ftr-378	666	46	total	total	NOUN
ftr-378	666	47	annual	annual	ADJ
ftr-378	666	48	incremental	incremental	ADJ
ftr-378	666	49	revenue	revenue	NOUN
ftr-378	666	50	$	$	SYM
ftr-378	666	51	70,000	70,000	NUM
ftr-378	666	52	7,500	7,500	NUM
ftr-378	666	53	$	$	SYM
ftr-378	666	54	300	300	NUM
ftr-378	666	55	$	$	SYM
ftr-378	666	56	0	0	NUM
ftr-378	666	57	$	$	SYM
ftr-378	666	58	300	300	NUM
ftr-378	666	59	$	$	SYM
ftr-378	666	60	2,250,000	2,250,000	NUM
ftr-378	666	61	$	$	SYM
ftr-378	666	62	120,000	120,000	NUM
ftr-378	666	63	1,835	1,835	NUM
ftr-378	666	64	$	$	SYM
ftr-378	666	65	2,740	2,740	NUM
ftr-378	666	66	$	$	SYM
ftr-378	666	67	140	140	NUM
ftr-378	666	68	$	$	SYM
ftr-378	666	69	2,600	2,600	NUM
ftr-378	666	70	$	$	SYM
ftr-378	666	71	4,771,000	4,771,000	NUM
ftr-378	666	72	$	$	SYM
ftr-378	666	73	170,000	170,000	NUM
ftr-378	666	74	850	850	NUM
ftr-378	666	75	$	$	SYM
ftr-378	666	76	6,080	6,080	NUM
ftr-378	666	77	$	$	SYM
ftr-378	666	78	2,180	2,180	NUM
ftr-378	666	79	$	$	SYM
ftr-378	666	80	3,900	3,900	NUM
ftr-378	666	81	$	$	SYM
ftr-378	666	82	3,315,000	3,315,000	NUM
ftr-378	666	83	$	$	SYM
ftr-378	666	84	240,000	240,000	NUM
ftr-378	666	85	975	975	NUM
ftr-378	666	86	$	$	SYM
ftr-378	666	87	10,940	10,940	NUM
ftr-378	666	88	$	$	SYM
ftr-378	666	89	6,440	6,440	NUM
ftr-378	666	90	$	$	SYM
ftr-378	666	91	4,500	4,500	NUM
ftr-378	666	92	$	$	SYM
ftr-378	666	93	4,387,500	4,387,500	NUM
ftr-378	666	94	$	$	SYM
ftr-378	666	95	380,000	380,000	NUM
ftr-378	666	96	755	755	NUM
ftr-378	666	97	$	$	SYM
ftr-378	666	98	22,140	22,140	NUM
ftr-378	666	99	$	$	SYM
ftr-378	666	100	16,640	16,640	NUM
ftr-378	666	101	$	$	SYM
ftr-378	666	102	5,500	5,500	NUM
ftr-378	666	103	$	$	SYM
ftr-378	666	104	4,152,500	4,152,500	NUM
ftr-378	666	105	$	$	SYM
ftr-378	666	106	700,000	700,000	NUM
ftr-378	666	107	658	658	NUM
ftr-378	666	108	$	$	SYM
ftr-378	666	109	51,500	51,500	NUM
ftr-378	666	110	$	$	SYM
ftr-378	666	111	44,000	44,000	NUM
ftr-378	666	112	$	$	SYM
ftr-378	666	113	7,500	7,500	NUM
ftr-378	666	114	$	$	SYM
ftr-378	666	115	4,935,000	4,935,000	NUM
ftr-378	666	116	$	$	SYM
ftr-378	666	117	1,200,000	1,200,000	NUM
ftr-378	666	118	205	205	NUM
ftr-378	666	119	$	$	SYM
ftr-378	666	120	109,300	109,300	NUM
ftr-378	666	121	$	$	SYM
ftr-378	666	122	99,800	99,800	NUM
ftr-378	666	123	$	$	SYM
ftr-378	666	124	9,500	9,500	NUM
ftr-378	666	125	$	$	SYM
ftr-378	666	126	1,947,500	1,947,500	NUM
ftr-378	666	127	$	$	SYM
ftr-378	666	128	1,700,000	1,700,000	NUM
ftr-378	666	129	108	108	NUM
ftr-378	666	130	$	$	SYM
ftr-378	666	131	174,500	174,500	NUM
ftr-378	666	132	$	$	SYM
ftr-378	666	133	164,000	164,000	NUM
ftr-378	666	134	$	$	SYM
ftr-378	666	135	10,500	10,500	NUM
ftr-378	666	136	$	$	SYM
ftr-378	666	137	1,134,000	1,134,000	NUM
ftr-378	666	138	$	$	SYM
ftr-378	666	139	2,200,000	2,200,000	NUM
ftr-378	666	140	64	64	NUM
ftr-378	666	141	$	$	SYM
ftr-378	666	142	245,700	245,700	NUM
ftr-378	666	143	$	$	SYM
ftr-378	666	144	234,200	234,200	NUM
ftr-378	666	145	$	$	SYM
ftr-378	666	146	11,500	11,500	NUM
ftr-378	666	147	$	$	SYM
ftr-378	666	148	736,000	736,000	NUM
ftr-378	666	149	$	$	SYM
ftr-378	666	150	2,700,000	2,700,000	NUM
ftr-378	666	151	37	37	NUM
ftr-378	666	152	$	$	SYM
ftr-378	666	153	322,900	322,900	NUM
ftr-378	666	154	$	$	SYM
ftr-378	666	155	310,400	310,400	NUM
ftr-378	666	156	$	$	SYM
ftr-378	666	157	12,500	12,500	NUM
ftr-378	666	158	$	$	SYM
ftr-378	666	159	462,500	462,500	NUM
ftr-378	666	160	$	$	SYM
ftr-378	666	161	3,200,000	3,200,000	NUM
ftr-378	666	162	14	14	NUM
ftr-378	666	163	$	$	SYM
ftr-378	666	164	406,100	406,100	NUM
ftr-378	666	165	$	$	SYM
ftr-378	666	166	392,600	392,600	NUM
ftr-378	666	167	$	$	SYM
ftr-378	666	168	13,500	13,500	NUM
ftr-378	666	169	$	$	SYM
ftr-378	666	170	189,000	189,000	NUM
ftr-378	666	171	$	$	SYM
ftr-378	666	172	3,700,000	3,700,000	NUM
ftr-378	666	173	16	16	NUM
ftr-378	666	174	$	$	SYM
ftr-378	666	175	495,300	495,300	NUM
ftr-378	666	176	$	$	SYM
ftr-378	666	177	480,800	480,800	NUM
ftr-378	666	178	$	$	SYM
ftr-378	666	179	14,500	14,500	NUM
ftr-378	666	180	$	$	SYM
ftr-378	666	181	232,000	232,000	NUM
ftr-378	666	182	$	$	SYM
ftr-378	666	183	4,400,000	4,400,000	NUM
ftr-378	666	184	23	23	NUM
ftr-378	666	185	$	$	SYM
ftr-378	666	186	630,100	630,100	NUM
ftr-378	666	187	$	$	SYM
ftr-378	666	188	614,600	614,600	NUM
ftr-378	666	189	$	$	SYM
ftr-378	666	190	15,500	15,500	NUM
ftr-378	666	191	$	$	SYM
ftr-378	666	192	356,500	356,500	NUM
ftr-378	666	193	$	$	SYM
ftr-378	666	194	5,400,000	5,400,000	NUM
ftr-378	666	195	12	12	NUM
ftr-378	666	196	$	$	SYM
ftr-378	666	197	849,700	849,700	NUM
ftr-378	666	198	$	$	SYM
ftr-378	666	199	832,200	832,200	NUM
ftr-378	666	200	$	$	SYM
ftr-378	666	201	17,500	17,500	NUM
ftr-378	666	202	$	$	SYM
ftr-378	666	203	210,000	210,000	NUM
ftr-378	666	204	$	$	SYM
ftr-378	666	205	6,400,000	6,400,000	NUM
ftr-378	666	206	8	8	NUM
ftr-378	666	207	$	$	SYM
ftr-378	666	208	1,084,300	1,084,300	NUM
ftr-378	666	209	$	$	SYM
ftr-378	666	210	1,065,800	1,065,800	NUM
ftr-378	666	211	$	$	SYM
ftr-378	666	212	18,500	18,500	NUM
ftr-378	666	213	$	$	SYM
ftr-378	666	214	148,000	148,000	NUM
ftr-378	666	215	$	$	SYM
ftr-378	666	216	7,400,000	7,400,000	NUM
ftr-378	666	217	7	7	NUM
ftr-378	666	218	$	$	SYM
ftr-378	666	219	1,330,900	1,330,900	NUM
ftr-378	666	220	$	$	SYM
ftr-378	666	221	1,311,400	1,311,400	NUM
ftr-378	666	222	$	$	SYM
ftr-378	666	223	19,500	19,500	NUM
ftr-378	666	224	$	$	SYM
ftr-378	666	225	136,500	136,500	NUM
ftr-378	666	226	$	$	SYM
ftr-378	666	227	8,400,000	8,400,000	NUM
ftr-378	666	228	5	5	NUM
ftr-378	666	229	$	$	SYM
ftr-378	666	230	1,589,500	1,589,500	NUM
ftr-378	666	231	$	$	SYM
ftr-378	666	232	1,569,000	1,569,000	NUM
ftr-378	666	233	$	$	SYM
ftr-378	666	234	20,500	20,500	NUM
ftr-378	666	235	$	$	SYM
ftr-378	666	236	102,500	102,500	NUM
ftr-378	666	237	$	$	SYM
ftr-378	666	238	9,400,000	9,400,000	NUM
ftr-378	666	239	2	2	NUM
ftr-378	666	240	$	$	SYM
ftr-378	666	241	1,860,100	1,860,100	NUM
ftr-378	666	242	$	$	SYM
ftr-378	666	243	1,838,600	1,838,600	NUM
ftr-378	666	244	$	$	SYM
ftr-378	666	245	21,500	21,500	NUM
ftr-378	666	246	$	$	SYM
ftr-378	666	247	43,000	43,000	NUM
ftr-378	666	248	$	$	SYM
ftr-378	666	249	10,400,000	10,400,000	NUM
ftr-378	666	250	15	15	NUM
ftr-378	666	251	$	$	SYM
ftr-378	666	252	2,142,700	2,142,700	NUM
ftr-378	666	253	$	$	SYM
ftr-378	666	254	2,120,200	2,120,200	NUM
ftr-378	666	255	$	$	SYM
ftr-378	666	256	22,500	22,500	NUM
ftr-378	666	257	$	$	SYM
ftr-378	666	258	337,500	337,500	NUM
ftr-378	666	259	totals	total	NOUN
ftr-378	666	260	:	:	PUNCT
ftr-378	666	261	13,089	13,089	NUM
ftr-378	666	262	$	$	SYM
ftr-378	666	263	29,846,000	29,846,000	NUM
ftr-378	666	264	as	as	SCONJ
ftr-378	666	265	revealed	reveal	VERB
ftr-378	666	266	by	by	ADP
ftr-378	666	267	table	table	NOUN
ftr-378	666	268	2	2	NUM
ftr-378	666	269	,	,	PUNCT
ftr-378	666	270	using	use	VERB
ftr-378	666	271	ramseyer	ramseyer	NOUN
ftr-378	666	272	’s	’s	PART
ftr-378	666	273	own	own	ADJ
ftr-378	666	274	data	datum	NOUN
ftr-378	666	275	,	,	PUNCT
ftr-378	666	276	reducing	reduce	VERB
ftr-378	666	277	the	the	DET
ftr-378	666	278	exemption	exemption	NOUN
ftr-378	666	279	from	from	ADP
ftr-378	666	280	$	$	SYM
ftr-378	666	281	100,000	100,000	NUM
ftr-378	666	282	to	to	PART
ftr-378	666	283	$	$	SYM
ftr-378	666	284	50,000	50,000	NUM
ftr-378	666	285	could	could	AUX
ftr-378	666	286	be	be	AUX
ftr-378	666	287	expected	expect	VERB
ftr-378	666	288	to	to	PART
ftr-378	666	289	yield	yield	VERB
ftr-378	666	290	less	less	ADJ
ftr-378	666	291	than	than	ADP
ftr-378	666	292	$	$	SYM
ftr-378	666	293	30	30	NUM
ftr-378	666	294	million	million	NUM
ftr-378	666	295	in	in	ADP
ftr-378	666	296	incremental	incremental	ADJ
ftr-378	666	297	revenue	revenue	NOUN
ftr-378	666	298	—	—	PUNCT
ftr-378	666	299	increasing	increase	VERB
ftr-378	666	300	projected	project	VERB
ftr-378	666	301	federal	federal	ADJ
ftr-378	666	302	estate	estate	NOUN
ftr-378	666	303	tax	tax	NOUN
ftr-378	666	304	receipts	receipt	NOUN
ftr-378	666	305	by	by	ADP
ftr-378	666	306	a	a	DET
ftr-378	666	307	mere	mere	ADJ
ftr-378	666	308	5	5	NUM
ftr-378	666	309	%	%	NOUN
ftr-378	666	310	.	.	PUNCT
ftr-378	667	1	116	116	NUM
ftr-378	667	2	certainly	certainly	ADV
ftr-378	667	3	,	,	PUNCT
ftr-378	667	4	for	for	ADP
ftr-378	667	5	a	a	DET
ftr-378	667	6	country	country	NOUN
ftr-378	667	7	facing	face	VERB
ftr-378	667	8	a	a	DET
ftr-378	667	9	billion	billion	NUM
ftr-378	667	10	dollar	dollar	NOUN
ftr-378	667	11	115	115	NUM
ftr-378	667	12	.	.	PUNCT
ftr-378	668	1	for	for	ADP
ftr-378	668	2	purposes	purpose	NOUN
ftr-378	668	3	of	of	ADP
ftr-378	668	4	this	this	DET
ftr-378	668	5	table	table	NOUN
ftr-378	668	6	,	,	PUNCT
ftr-378	668	7	the	the	DET
ftr-378	668	8	“	"	PUNCT
ftr-378	668	9	federal	federal	ADJ
ftr-378	668	10	estate	estate	NOUN
ftr-378	668	11	tax	tax	NOUN
ftr-378	668	12	due	due	ADJ
ftr-378	668	13	”	"	PUNCT
ftr-378	668	14	is	be	AUX
ftr-378	668	15	computed	compute	VERB
ftr-378	668	16	net	net	NOUN
ftr-378	668	17	of	of	ADP
ftr-378	668	18	the	the	DET
ftr-378	668	19	state	state	NOUN
ftr-378	668	20	death	death	NOUN
ftr-378	668	21	tax	tax	NOUN
ftr-378	668	22	credit	credit	NOUN
ftr-378	668	23	based	base	VERB
ftr-378	668	24	on	on	ADP
ftr-378	668	25	the	the	DET
ftr-378	668	26	assumption	assumption	NOUN
ftr-378	668	27	that	that	SCONJ
ftr-378	668	28	applicable	applicable	ADJ
ftr-378	668	29	state	state	NOUN
ftr-378	668	30	estate	estate	NOUN
ftr-378	668	31	taxes	taxis	NOUN
ftr-378	668	32	exactly	exactly	ADV
ftr-378	668	33	equaled	equal	VERB
ftr-378	668	34	the	the	DET
ftr-378	668	35	available	available	ADJ
ftr-378	668	36	state	state	NOUN
ftr-378	668	37	death	death	NOUN
ftr-378	668	38	tax	tax	NOUN
ftr-378	668	39	credit	credit	NOUN
ftr-378	668	40	.	.	PUNCT
ftr-378	669	1	116	116	NUM
ftr-378	669	2	.	.	PUNCT
ftr-378	670	1	ramseyer	ramseyer	PROPN
ftr-378	670	2	estimated	estimate	VERB
ftr-378	670	3	that	that	SCONJ
ftr-378	670	4	the	the	DET
ftr-378	670	5	1932	1932	NUM
ftr-378	670	6	estate	estate	NOUN
ftr-378	670	7	tax	tax	NOUN
ftr-378	670	8	provisions	provision	NOUN
ftr-378	670	9	ultimately	ultimately	ADV
ftr-378	670	10	would	would	AUX
ftr-378	670	11	yield	yield	VERB
ftr-378	670	12	$	$	SYM
ftr-378	670	13	500	500	NUM
ftr-378	670	14	million	million	NUM
ftr-378	670	15	to	to	PART
ftr-378	670	16	$	$	SYM
ftr-378	670	17	600	600	NUM
ftr-378	670	18	million	million	NUM
ftr-378	670	19	annually	annually	ADV
ftr-378	670	20	.	.	PUNCT
ftr-378	671	1	75th	75th	ADJ
ftr-378	671	2	cong	cong	NOUN
ftr-378	671	3	.	.	PUNCT
ftr-378	672	1	rec	rec	PROPN
ftr-378	672	2	.	.	PROPN
ftr-378	672	3	5896	5896	NUM
ftr-378	672	4	-	-	SYM
ftr-378	672	5	97	97	NUM
ftr-378	672	6	(	(	PUNCT
ftr-378	672	7	1932	1932	NUM
ftr-378	672	8	)	)	PUNCT
ftr-378	672	9	(	(	PUNCT
ftr-378	672	10	statement	statement	NOUN
ftr-378	672	11	of	of	ADP
ftr-378	672	12	rep	rep	PROPN
ftr-378	672	13	.	.	PROPN
ftr-378	672	14	ramseyer	ramseyer	PROPN
ftr-378	672	15	)	)	PUNCT
ftr-378	672	16	.	.	PUNCT
ftr-378	673	1	ramseyer	ramseyer	PROPN
ftr-378	673	2	contended	contend	VERB
ftr-378	673	3	that	that	SCONJ
ftr-378	673	4	his	his	PRON
ftr-378	673	5	figures	figure	NOUN
ftr-378	673	6	had	have	AUX
ftr-378	673	7	been	be	AUX
ftr-378	673	8	vetted	vet	VERB
ftr-378	673	9	2010	2010	NUM
ftr-378	673	10	]	]	PUNCT
ftr-378	674	1	ghosts	ghost	NOUN
ftr-378	674	2	of	of	ADP
ftr-378	674	3	1932	1932	NUM
ftr-378	674	4	901	901	NUM
ftr-378	674	5	deficit	deficit	NOUN
ftr-378	674	6	,	,	PUNCT
ftr-378	674	7	every	every	DET
ftr-378	674	8	$	$	SYM
ftr-378	674	9	30	30	NUM
ftr-378	674	10	million	million	NUM
ftr-378	674	11	of	of	ADP
ftr-378	674	12	revenue	revenue	NOUN
ftr-378	674	13	helped	help	VERB
ftr-378	674	14	.	.	PUNCT
ftr-378	675	1	however	however	ADV
ftr-378	675	2	,	,	PUNCT
ftr-378	675	3	that	that	SCONJ
ftr-378	675	4	$	$	SYM
ftr-378	675	5	30	30	NUM
ftr-378	675	6	million	million	NUM
ftr-378	675	7	annual	annual	ADJ
ftr-378	675	8	revenue	revenue	NOUN
ftr-378	675	9	gain	gain	NOUN
ftr-378	675	10	would	would	AUX
ftr-378	675	11	impose	impose	VERB
ftr-378	675	12	significant	significant	ADJ
ftr-378	675	13	administrative	administrative	ADJ
ftr-378	675	14	costs	cost	NOUN
ftr-378	675	15	—	—	PUNCT
ftr-378	675	16	adding	add	VERB
ftr-378	675	17	to	to	ADP
ftr-378	675	18	the	the	DET
ftr-378	675	19	tax	tax	NOUN
ftr-378	675	20	rolls	roll	NOUN
ftr-378	675	21	approximately	approximately	ADV
ftr-378	675	22	7,500	7,500	NUM
ftr-378	675	23	annual	annual	ADJ
ftr-378	675	24	estate	estate	NOUN
ftr-378	675	25	tax	tax	NOUN
ftr-378	675	26	returns	return	NOUN
ftr-378	675	27	and	and	CCONJ
ftr-378	675	28	thus	thus	ADV
ftr-378	675	29	more	more	ADV
ftr-378	675	30	than	than	ADP
ftr-378	675	31	doubling	double	VERB
ftr-378	675	32	the	the	DET
ftr-378	675	33	annual	annual	ADJ
ftr-378	675	34	number	number	NOUN
ftr-378	675	35	of	of	ADP
ftr-378	675	36	estate	estate	NOUN
ftr-378	675	37	tax	tax	NOUN
ftr-378	675	38	returns	return	NOUN
ftr-378	675	39	required	require	VERB
ftr-378	675	40	to	to	PART
ftr-378	675	41	be	be	AUX
ftr-378	675	42	prepared	prepare	VERB
ftr-378	675	43	and	and	CCONJ
ftr-378	675	44	filed	file	VERB
ftr-378	675	45	by	by	ADP
ftr-378	675	46	taxpayers	taxpayer	NOUN
ftr-378	675	47	and	and	CCONJ
ftr-378	675	48	processed	process	VERB
ftr-378	675	49	by	by	ADP
ftr-378	675	50	the	the	DET
ftr-378	675	51	government	government	NOUN
ftr-378	675	52	.	.	PUNCT
ftr-378	676	1	on	on	ADP
ftr-378	676	2	average	average	ADJ
ftr-378	676	3	,	,	PUNCT
ftr-378	676	4	these	these	DET
ftr-378	676	5	7,500	7,500	NUM
ftr-378	676	6	marginal	marginal	ADJ
ftr-378	676	7	annual	annual	ADJ
ftr-378	676	8	estate	estate	NOUN
ftr-378	676	9	tax	tax	NOUN
ftr-378	676	10	returns	return	NOUN
ftr-378	676	11	necessitated	necessitate	VERB
ftr-378	676	12	by	by	ADP
ftr-378	676	13	the	the	DET
ftr-378	676	14	reduced	reduce	VERB
ftr-378	676	15	exemption	exemption	NOUN
ftr-378	676	16	would	would	AUX
ftr-378	676	17	generate	generate	VERB
ftr-378	676	18	a	a	DET
ftr-378	676	19	paltry	paltry	NOUN
ftr-378	676	20	$	$	SYM
ftr-378	676	21	300	300	NUM
ftr-378	676	22	in	in	ADP
ftr-378	676	23	tax	tax	NOUN
ftr-378	676	24	revenue	revenue	NOUN
ftr-378	676	25	each	each	PRON
ftr-378	676	26	,	,	PUNCT
ftr-378	676	27	a	a	DET
ftr-378	676	28	figure	figure	NOUN
ftr-378	676	29	which	which	PRON
ftr-378	676	30	hardly	hardly	ADV
ftr-378	676	31	seems	seem	VERB
ftr-378	676	32	worth	worth	ADJ
ftr-378	676	33	the	the	DET
ftr-378	676	34	administrative	administrative	ADJ
ftr-378	676	35	and	and	CCONJ
ftr-378	676	36	compliance	compliance	NOUN
ftr-378	676	37	costs	cost	NOUN
ftr-378	676	38	imposed	impose	VERB
ftr-378	676	39	on	on	ADP
ftr-378	676	40	both	both	DET
ftr-378	676	41	these	these	DET
ftr-378	676	42	taxpayers	taxpayer	NOUN
ftr-378	676	43	and	and	CCONJ
ftr-378	676	44	the	the	DET
ftr-378	676	45	government	government	NOUN
ftr-378	676	46	.	.	PUNCT
ftr-378	677	1	117	117	NUM
ftr-378	677	2	in	in	ADP
ftr-378	677	3	the	the	DET
ftr-378	677	4	aggregate	aggregate	NOUN
ftr-378	677	5	,	,	PUNCT
ftr-378	677	6	these	these	DET
ftr-378	677	7	7,500	7,500	NUM
ftr-378	677	8	estates	estate	NOUN
ftr-378	677	9	would	would	AUX
ftr-378	677	10	generate	generate	VERB
ftr-378	677	11	more	more	ADJ
ftr-378	677	12	than	than	ADP
ftr-378	677	13	55	55	NUM
ftr-378	677	14	%	%	NOUN
ftr-378	677	15	of	of	ADP
ftr-378	677	16	the	the	DET
ftr-378	677	17	annual	annual	ADJ
ftr-378	677	18	estate	estate	NOUN
ftr-378	677	19	tax	tax	NOUN
ftr-378	677	20	returns	return	NOUN
ftr-378	677	21	filed	file	VERB
ftr-378	677	22	but	but	CCONJ
ftr-378	677	23	would	would	AUX
ftr-378	677	24	provide	provide	VERB
ftr-378	677	25	less	less	ADJ
ftr-378	677	26	than	than	ADP
ftr-378	677	27	1	1	NUM
ftr-378	677	28	%	%	NOUN
ftr-378	677	29	of	of	ADP
ftr-378	677	30	the	the	DET
ftr-378	677	31	total	total	ADJ
ftr-378	677	32	annual	annual	ADJ
ftr-378	677	33	estate	estate	NOUN
ftr-378	677	34	tax	tax	NOUN
ftr-378	677	35	revenue	revenue	NOUN
ftr-378	677	36	.	.	PUNCT
ftr-378	678	1	although	although	SCONJ
ftr-378	678	2	the	the	DET
ftr-378	678	3	lowered	lower	VERB
ftr-378	678	4	exemption	exemption	NOUN
ftr-378	678	5	would	would	AUX
ftr-378	678	6	produce	produce	VERB
ftr-378	678	7	a	a	DET
ftr-378	678	8	ripple	ripple	ADJ
ftr-378	678	9	effect	effect	NOUN
ftr-378	678	10	of	of	ADP
ftr-378	678	11	modestly	modestly	ADV
ftr-378	678	12	increasing	increase	VERB
ftr-378	678	13	total	total	ADJ
ftr-378	678	14	tax	tax	NOUN
ftr-378	678	15	collections	collection	NOUN
ftr-378	678	16	from	from	ADP
ftr-378	678	17	all	all	DET
ftr-378	678	18	larger	large	ADJ
ftr-378	678	19	estates	estate	NOUN
ftr-378	678	20	,	,	PUNCT
ftr-378	678	21	the	the	DET
ftr-378	678	22	combined	combine	VERB
ftr-378	678	23	aggregate	aggregate	ADJ
ftr-378	678	24	increase	increase	NOUN
ftr-378	678	25	still	still	ADV
ftr-378	678	26	amounted	amount	VERB
ftr-378	678	27	to	to	ADP
ftr-378	678	28	a	a	DET
ftr-378	678	29	mere	mere	ADJ
ftr-378	678	30	5	5	NUM
ftr-378	678	31	%	%	NOUN
ftr-378	678	32	of	of	ADP
ftr-378	678	33	projected	project	VERB
ftr-378	678	34	annual	annual	ADJ
ftr-378	678	35	estate	estate	NOUN
ftr-378	678	36	tax	tax	NOUN
ftr-378	678	37	revenues	revenue	NOUN
ftr-378	678	38	.	.	PUNCT
ftr-378	679	1	118	118	NUM
ftr-378	679	2	certainly	certainly	ADV
ftr-378	679	3	,	,	PUNCT
ftr-378	679	4	the	the	DET
ftr-378	679	5	congress	congress	PROPN
ftr-378	679	6	of	of	ADP
ftr-378	679	7	1932	1932	NUM
ftr-378	679	8	was	be	AUX
ftr-378	679	9	in	in	ADP
ftr-378	679	10	a	a	DET
ftr-378	679	11	desperate	desperate	ADJ
ftr-378	679	12	quest	quest	NOUN
ftr-378	679	13	for	for	ADP
ftr-378	679	14	revenue	revenue	NOUN
ftr-378	679	15	.	.	PUNCT
ftr-378	680	1	however	however	ADV
ftr-378	680	2	,	,	PUNCT
ftr-378	680	3	the	the	DET
ftr-378	680	4	decision	decision	NOUN
ftr-378	680	5	to	to	PART
ftr-378	680	6	reduce	reduce	VERB
ftr-378	680	7	the	the	DET
ftr-378	680	8	estate	estate	NOUN
ftr-378	680	9	tax	tax	NOUN
ftr-378	680	10	exemption	exemption	NOUN
ftr-378	680	11	produced	produce	VERB
ftr-378	680	12	compliance	compliance	NOUN
ftr-378	680	13	costs	cost	NOUN
ftr-378	680	14	which	which	PRON
ftr-378	680	15	congress	congress	PROPN
ftr-378	680	16	never	never	ADV
ftr-378	680	17	fully	fully	ADV
ftr-378	680	18	considered	consider	VERB
ftr-378	680	19	and	and	CCONJ
ftr-378	680	20	which	which	PRON
ftr-378	680	21	simply	simply	ADV
ftr-378	680	22	outweighed	outweigh	VERB
ftr-378	680	23	the	the	DET
ftr-378	680	24	benefits	benefit	NOUN
ftr-378	680	25	of	of	ADP
ftr-378	680	26	additional	additional	ADJ
ftr-378	680	27	tax	tax	NOUN
ftr-378	680	28	revenue	revenue	NOUN
ftr-378	680	29	.	.	PUNCT
ftr-378	681	1	119	119	NUM
ftr-378	681	2	retaining	retain	VERB
ftr-378	681	3	the	the	PRON
ftr-378	681	4	by	by	ADP
ftr-378	681	5	“	"	PUNCT
ftr-378	681	6	experts	expert	NOUN
ftr-378	681	7	.	.	PUNCT
ftr-378	681	8	”	"	PUNCT
ftr-378	682	1	75th	75th	ADJ
ftr-378	682	2	cong	cong	NOUN
ftr-378	682	3	.	.	PUNCT
ftr-378	683	1	rec	rec	PROPN
ftr-378	683	2	.	.	PROPN
ftr-378	684	1	6673	6673	NUM
ftr-378	684	2	(	(	PUNCT
ftr-378	684	3	1932	1932	NUM
ftr-378	684	4	)	)	PUNCT
ftr-378	684	5	(	(	PUNCT
ftr-378	684	6	statement	statement	NOUN
ftr-378	684	7	of	of	ADP
ftr-378	684	8	rep	rep	PROPN
ftr-378	684	9	.	.	PROPN
ftr-378	684	10	ramseyer	ramseyer	PROPN
ftr-378	684	11	)	)	PUNCT
ftr-378	684	12	.	.	PUNCT
ftr-378	685	1	however	however	ADV
ftr-378	685	2	,	,	PUNCT
ftr-378	685	3	as	as	SCONJ
ftr-378	685	4	discussed	discuss	VERB
ftr-378	685	5	supra	supra	PROPN
ftr-378	685	6	note	note	PROPN
ftr-378	685	7	113	113	NUM
ftr-378	685	8	,	,	PUNCT
ftr-378	685	9	ramseyer	ramseyer	NOUN
ftr-378	685	10	did	do	AUX
ftr-378	685	11	not	not	PART
ftr-378	685	12	count	count	VERB
ftr-378	685	13	any	any	DET
ftr-378	685	14	treasury	treasury	NOUN
ftr-378	685	15	officials	official	NOUN
ftr-378	685	16	among	among	ADP
ftr-378	685	17	these	these	DET
ftr-378	685	18	“	"	PUNCT
ftr-378	685	19	experts	expert	NOUN
ftr-378	685	20	.	.	PUNCT
ftr-378	685	21	”	"	PUNCT
ftr-378	686	1	to	to	ADP
ftr-378	686	2	the	the	DET
ftr-378	686	3	contrary	contrary	NOUN
ftr-378	686	4	,	,	PUNCT
ftr-378	686	5	treasury	treasury	PROPN
ftr-378	686	6	secretary	secretary	NOUN
ftr-378	686	7	mills	mill	NOUN
ftr-378	686	8	vocally	vocally	ADV
ftr-378	686	9	disputed	dispute	VERB
ftr-378	686	10	ramseyer	ramseyer	NOUN
ftr-378	686	11	’s	’s	PART
ftr-378	686	12	projections	projection	NOUN
ftr-378	686	13	,	,	PUNCT
ftr-378	686	14	contending	contend	VERB
ftr-378	686	15	that	that	SCONJ
ftr-378	686	16	they	they	PRON
ftr-378	686	17	were	be	AUX
ftr-378	686	18	based	base	VERB
ftr-378	686	19	on	on	ADP
ftr-378	686	20	data	datum	NOUN
ftr-378	686	21	from	from	ADP
ftr-378	686	22	before	before	ADP
ftr-378	686	23	the	the	DET
ftr-378	686	24	stock	stock	NOUN
ftr-378	686	25	market	market	NOUN
ftr-378	686	26	crash	crash	NOUN
ftr-378	686	27	and	and	CCONJ
ftr-378	686	28	thus	thus	ADV
ftr-378	686	29	reflected	reflect	VERB
ftr-378	686	30	“	"	PUNCT
ftr-378	686	31	grossly	grossly	ADV
ftr-378	686	32	inflated	inflated	ADJ
ftr-378	686	33	values	value	NOUN
ftr-378	686	34	.	.	PUNCT
ftr-378	686	35	”	"	PUNCT
ftr-378	687	1	sales	sale	NOUN
ftr-378	687	2	tax	tax	NOUN
ftr-378	687	3	backers	backer	NOUN
ftr-378	687	4	gird	gird	VERB
ftr-378	687	5	for	for	ADP
ftr-378	687	6	test	test	NOUN
ftr-378	687	7	vote	vote	NOUN
ftr-378	687	8	;	;	PUNCT
ftr-378	687	9	both	both	DET
ftr-378	687	10	sides	side	NOUN
ftr-378	687	11	hopeful	hopeful	ADJ
ftr-378	687	12	,	,	PUNCT
ftr-378	687	13	n.y	n.y	PROPN
ftr-378	687	14	.	.	PROPN
ftr-378	687	15	times	times	PROPN
ftr-378	687	16	,	,	PUNCT
ftr-378	687	17	mar	mar	PROPN
ftr-378	687	18	.	.	PROPN
ftr-378	687	19	24	24	NUM
ftr-378	687	20	,	,	PUNCT
ftr-378	687	21	1925	1925	NUM
ftr-378	687	22	,	,	PUNCT
ftr-378	687	23	at	at	ADP
ftr-378	687	24	1	1	NUM
ftr-378	687	25	.	.	NOUN
ftr-378	687	26	117	117	NUM
ftr-378	687	27	.	.	PUNCT
ftr-378	688	1	of	of	ADP
ftr-378	688	2	course	course	NOUN
ftr-378	688	3	,	,	PUNCT
ftr-378	688	4	many	many	ADJ
ftr-378	688	5	of	of	ADP
ftr-378	688	6	these	these	DET
ftr-378	688	7	estates	estate	NOUN
ftr-378	688	8	would	would	AUX
ftr-378	688	9	have	have	AUX
ftr-378	688	10	owed	owe	VERB
ftr-378	688	11	state	state	NOUN
ftr-378	688	12	succession	succession	NOUN
ftr-378	688	13	or	or	CCONJ
ftr-378	688	14	estate	estate	NOUN
ftr-378	688	15	taxes	taxis	NOUN
ftr-378	688	16	even	even	ADV
ftr-378	688	17	if	if	SCONJ
ftr-378	688	18	exempt	exempt	ADJ
ftr-378	688	19	from	from	ADP
ftr-378	688	20	the	the	DET
ftr-378	688	21	federal	federal	ADJ
ftr-378	688	22	estate	estate	NOUN
ftr-378	688	23	tax	tax	NOUN
ftr-378	688	24	.	.	PUNCT
ftr-378	689	1	118	118	NUM
ftr-378	689	2	.	.	PUNCT
ftr-378	689	3	estate	estate	NOUN
ftr-378	689	4	tax	tax	NOUN
ftr-378	689	5	returns	return	NOUN
ftr-378	689	6	filed	file	VERB
ftr-378	689	7	in	in	ADP
ftr-378	689	8	1924	1924	NUM
ftr-378	689	9	,	,	PUNCT
ftr-378	689	10	when	when	SCONJ
ftr-378	689	11	the	the	DET
ftr-378	689	12	exemption	exemption	NOUN
ftr-378	689	13	also	also	ADV
ftr-378	689	14	had	have	AUX
ftr-378	689	15	been	be	AUX
ftr-378	689	16	$	$	SYM
ftr-378	689	17	50,000	50,000	NUM
ftr-378	689	18	,	,	PUNCT
ftr-378	689	19	had	have	AUX
ftr-378	689	20	shown	show	VERB
ftr-378	689	21	a	a	DET
ftr-378	689	22	similar	similar	ADJ
ftr-378	689	23	pattern	pattern	NOUN
ftr-378	689	24	.	.	PUNCT
ftr-378	690	1	in	in	ADP
ftr-378	690	2	a	a	DET
ftr-378	690	3	year	year	NOUN
ftr-378	690	4	in	in	ADP
ftr-378	690	5	which	which	PRON
ftr-378	690	6	just	just	ADV
ftr-378	690	7	under	under	ADP
ftr-378	690	8	13,800	13,800	NUM
ftr-378	690	9	estate	estate	NOUN
ftr-378	690	10	tax	tax	NOUN
ftr-378	690	11	returns	return	NOUN
ftr-378	690	12	were	be	AUX
ftr-378	690	13	filed	file	VERB
ftr-378	690	14	,	,	PUNCT
ftr-378	690	15	filings	filing	NOUN
ftr-378	690	16	from	from	ADP
ftr-378	690	17	9,500	9,500	NUM
ftr-378	690	18	estates	estate	NOUN
ftr-378	690	19	valued	value	VERB
ftr-378	690	20	at	at	ADP
ftr-378	690	21	$	$	SYM
ftr-378	690	22	50,000	50,000	NUM
ftr-378	690	23	or	or	CCONJ
ftr-378	690	24	less	less	ADJ
ftr-378	690	25	after	after	ADP
ftr-378	690	26	deductions	deduction	NOUN
ftr-378	690	27	(	(	PUNCT
ftr-378	690	28	nearly	nearly	ADV
ftr-378	690	29	70	70	NUM
ftr-378	690	30	%	%	NOUN
ftr-378	690	31	of	of	ADP
ftr-378	690	32	the	the	DET
ftr-378	690	33	total	total	ADJ
ftr-378	690	34	filings	filing	NOUN
ftr-378	690	35	)	)	PUNCT
ftr-378	690	36	generated	generate	VERB
ftr-378	690	37	just	just	ADV
ftr-378	690	38	3	3	NUM
ftr-378	690	39	%	%	NOUN
ftr-378	690	40	of	of	ADP
ftr-378	690	41	total	total	ADJ
ftr-378	690	42	estate	estate	NOUN
ftr-378	690	43	tax	tax	NOUN
ftr-378	690	44	revenues	revenue	NOUN
ftr-378	690	45	.	.	PUNCT
ftr-378	691	1	simeon	simeon	PROPN
ftr-378	691	2	e.	e.	PROPN
ftr-378	691	3	leland	leland	PROPN
ftr-378	691	4	,	,	PUNCT
ftr-378	691	5	the	the	DET
ftr-378	691	6	future	future	NOUN
ftr-378	691	7	of	of	ADP
ftr-378	691	8	the	the	DET
ftr-378	691	9	estate	estate	NOUN
ftr-378	691	10	tax	tax	NOUN
ftr-378	691	11	,	,	PUNCT
ftr-378	691	12	4	4	NUM
ftr-378	691	13	nat’l	nat’l	NOUN
ftr-378	691	14	.	.	PUNCT
ftr-378	692	1	income	income	NOUN
ftr-378	692	2	tax	tax	PROPN
ftr-378	692	3	mag	mag	PROPN
ftr-378	692	4	.	.	PROPN
ftr-378	693	1	9	9	NUM
ftr-378	693	2	,	,	PUNCT
ftr-378	693	3	11	11	NUM
ftr-378	693	4	(	(	PUNCT
ftr-378	693	5	1926	1926	NUM
ftr-378	693	6	)	)	PUNCT
ftr-378	693	7	.	.	PUNCT
ftr-378	694	1	conversely	conversely	ADV
ftr-378	694	2	,	,	PUNCT
ftr-378	694	3	the	the	DET
ftr-378	694	4	48	48	NUM
ftr-378	694	5	largest	large	ADJ
ftr-378	694	6	estates	estate	NOUN
ftr-378	694	7	produced	produce	VERB
ftr-378	694	8	more	more	ADJ
ftr-378	694	9	than	than	ADP
ftr-378	694	10	half	half	NOUN
ftr-378	694	11	of	of	ADP
ftr-378	694	12	the	the	DET
ftr-378	694	13	annual	annual	ADJ
ftr-378	694	14	estate	estate	NOUN
ftr-378	694	15	tax	tax	NOUN
ftr-378	694	16	revenue	revenue	NOUN
ftr-378	694	17	,	,	PUNCT
ftr-378	694	18	with	with	ADP
ftr-378	694	19	the	the	DET
ftr-378	694	20	five	five	NUM
ftr-378	694	21	largest	large	ADJ
ftr-378	694	22	estates	estate	NOUN
ftr-378	694	23	producing	produce	VERB
ftr-378	694	24	20	20	NUM
ftr-378	694	25	%	%	NOUN
ftr-378	694	26	of	of	ADP
ftr-378	694	27	total	total	ADJ
ftr-378	694	28	estate	estate	NOUN
ftr-378	694	29	tax	tax	NOUN
ftr-378	694	30	revenues	revenue	NOUN
ftr-378	694	31	.	.	PUNCT
ftr-378	695	1	i	i	PRON
ftr-378	695	2	d.	d.	VERB
ftr-378	695	3	those	those	DET
ftr-378	695	4	five	five	NUM
ftr-378	695	5	largest	large	ADJ
ftr-378	695	6	estates	estate	NOUN
ftr-378	695	7	thus	thus	ADV
ftr-378	695	8	produced	produce	VERB
ftr-378	695	9	more	more	ADJ
ftr-378	695	10	than	than	ADP
ftr-378	695	11	six	six	NUM
ftr-378	695	12	times	time	NOUN
ftr-378	695	13	the	the	DET
ftr-378	695	14	revenue	revenue	NOUN
ftr-378	695	15	provided	provide	VERB
ftr-378	695	16	by	by	ADP
ftr-378	695	17	the	the	DET
ftr-378	695	18	smallest	small	ADJ
ftr-378	695	19	9,500	9,500	NUM
ftr-378	695	20	.	.	PUNCT
ftr-378	696	1	i	i	PRON
ftr-378	696	2	d.	d.	PROPN
ftr-378	696	3	119	119	NUM
ftr-378	696	4	.	.	PUNCT
ftr-378	697	1	congress	congress	PROPN
ftr-378	697	2	took	take	VERB
ftr-378	697	3	a	a	DET
ftr-378	697	4	similar	similar	ADJ
ftr-378	697	5	approach	approach	NOUN
ftr-378	697	6	to	to	ADP
ftr-378	697	7	the	the	DET
ftr-378	697	8	question	question	NOUN
ftr-378	697	9	of	of	ADP
ftr-378	697	10	income	income	NOUN
ftr-378	697	11	taxes	taxis	NOUN
ftr-378	697	12	,	,	PUNCT
ftr-378	697	13	by	by	ADP
ftr-378	697	14	reducing	reduce	VERB
ftr-378	697	15	the	the	DET
ftr-378	697	16	personal	personal	ADJ
ftr-378	697	17	exemption	exemption	NOUN
ftr-378	697	18	from	from	ADP
ftr-378	697	19	income	income	NOUN
ftr-378	697	20	tax	tax	NOUN
ftr-378	697	21	by	by	ADP
ftr-378	697	22	$	$	SYM
ftr-378	697	23	500	500	NUM
ftr-378	697	24	.	.	PUNCT
ftr-378	698	1	revenue	revenue	NOUN
ftr-378	698	2	act	act	NOUN
ftr-378	698	3	of	of	ADP
ftr-378	698	4	1932	1932	NUM
ftr-378	698	5	§	§	PROPN
ftr-378	698	6	25(c	25(c	NUM
ftr-378	698	7	)	)	PUNCT
ftr-378	698	8	.	.	PUNCT
ftr-378	699	1	chairman	chairman	PROPN
ftr-378	699	2	crisp	crisp	PROPN
ftr-378	699	3	defended	defend	VERB
ftr-378	699	4	the	the	DET
ftr-378	699	5	change	change	NOUN
ftr-378	699	6	as	as	ADP
ftr-378	699	7	a	a	DET
ftr-378	699	8	matter	matter	NOUN
ftr-378	699	9	of	of	ADP
ftr-378	699	10	fairness	fairness	NOUN
ftr-378	699	11	,	,	PUNCT
ftr-378	699	12	reporting	report	VERB
ftr-378	699	13	that	that	SCONJ
ftr-378	699	14	the	the	DET
ftr-378	699	15	ways	way	NOUN
ftr-378	699	16	and	and	CCONJ
ftr-378	699	17	means	mean	VERB
ftr-378	699	18	committee	committee	NOUN
ftr-378	699	19	had	have	AUX
ftr-378	699	20	concluded	conclude	VERB
ftr-378	699	21	that	that	SCONJ
ftr-378	699	22	it	it	PRON
ftr-378	699	23	“	"	PUNCT
ftr-378	699	24	was	be	AUX
ftr-378	699	25	not	not	PART
ftr-378	699	26	right	right	ADJ
ftr-378	699	27	or	or	CCONJ
ftr-378	699	28	fair	fair	ADJ
ftr-378	699	29	”	"	PUNCT
ftr-378	699	30	to	to	PART
ftr-378	699	31	assess	assess	VERB
ftr-378	699	32	additional	additional	ADJ
ftr-378	699	33	taxes	taxis	NOUN
ftr-378	699	34	on	on	ADP
ftr-378	699	35	wealthy	wealthy	ADJ
ftr-378	699	36	americans	american	NOUN
ftr-378	699	37	without	without	ADP
ftr-378	699	38	imposing	impose	VERB
ftr-378	699	39	additional	additional	ADJ
ftr-378	699	40	burdens	burden	NOUN
ftr-378	699	41	on	on	ADP
ftr-378	699	42	the	the	DET
ftr-378	699	43	less	less	ADV
ftr-378	699	44	wealthy	wealthy	ADJ
ftr-378	699	45	.	.	PUNCT
ftr-378	700	1	75th	75th	ADJ
ftr-378	700	2	cong	cong	NOUN
ftr-378	700	3	.	.	PUNCT
ftr-378	701	1	rec	rec	PROPN
ftr-378	701	2	.	.	PROPN
ftr-378	701	3	5690	5690	NUM
ftr-378	701	4	(	(	PUNCT
ftr-378	701	5	1932	1932	NUM
ftr-378	701	6	)	)	PUNCT
ftr-378	701	7	(	(	PUNCT
ftr-378	701	8	statement	statement	NOUN
ftr-378	701	9	of	of	ADP
ftr-378	701	10	rep	rep	PROPN
ftr-378	701	11	.	.	PROPN
ftr-378	701	12	crisp	crisp	NOUN
ftr-378	701	13	)	)	PUNCT
ftr-378	701	14	.	.	PUNCT
ftr-378	702	1	he	he	PRON
ftr-378	702	2	also	also	ADV
ftr-378	702	3	defended	defend	VERB
ftr-378	702	4	the	the	DET
ftr-378	702	5	change	change	NOUN
ftr-378	702	6	as	as	ADP
ftr-378	702	7	essential	essential	ADJ
ftr-378	702	8	for	for	ADP
ftr-378	702	9	increasing	increase	VERB
ftr-378	702	10	tax	tax	NOUN
ftr-378	702	11	revenues	revenue	NOUN
ftr-378	702	12	,	,	PUNCT
ftr-378	702	13	projecting	project	VERB
ftr-378	702	14	that	that	SCONJ
ftr-378	702	15	the	the	DET
ftr-378	702	16	lowered	lowered	ADJ
ftr-378	702	17	exemptions	exemption	NOUN
ftr-378	702	18	would	would	AUX
ftr-378	702	19	increase	increase	VERB
ftr-378	702	20	tax	tax	NOUN
ftr-378	702	21	receipts	receipt	NOUN
ftr-378	702	22	by	by	ADP
ftr-378	702	23	$	$	SYM
ftr-378	702	24	39,000,000	39,000,000	NUM
ftr-378	702	25	.	.	PUNCT
ftr-378	703	1	i	i	PRON
ftr-378	703	2	d.	d.	PROPN
ftr-378	703	3	however	however	ADV
ftr-378	703	4	,	,	PUNCT
ftr-378	703	5	he	he	PRON
ftr-378	703	6	conceded	concede	VERB
ftr-378	703	7	the	the	DET
ftr-378	703	8	administrative	administrative	ADJ
ftr-378	703	9	burdens	burden	NOUN
ftr-378	703	10	resulting	result	VERB
ftr-378	703	11	from	from	ADP
ftr-378	703	12	the	the	DET
ftr-378	703	13	lowered	lower	VERB
ftr-378	703	14	exemptions	exemption	NOUN
ftr-378	703	15	.	.	PUNCT
ftr-378	704	1	some	some	DET
ftr-378	704	2	902	902	NUM
ftr-378	704	3	florida	florida	PROPN
ftr-378	704	4	tax	tax	NOUN
ftr-378	704	5	review	review	NOUN
ftr-378	704	6	[	[	X
ftr-378	704	7	vol.9:10	vol.9:10	NOUN
ftr-378	704	8	exemption	exemption	NOUN
ftr-378	704	9	at	at	ADP
ftr-378	704	10	$	$	SYM
ftr-378	704	11	100,000	100,000	NUM
ftr-378	704	12	would	would	AUX
ftr-378	704	13	have	have	AUX
ftr-378	704	14	reduced	reduce	VERB
ftr-378	704	15	the	the	DET
ftr-378	704	16	number	number	NOUN
ftr-378	704	17	of	of	ADP
ftr-378	704	18	annual	annual	ADJ
ftr-378	704	19	estate	estate	NOUN
ftr-378	704	20	tax	tax	NOUN
ftr-378	704	21	returns	return	NOUN
ftr-378	704	22	by	by	ADP
ftr-378	704	23	55	55	NUM
ftr-378	704	24	%	%	NOUN
ftr-378	704	25	while	while	SCONJ
ftr-378	704	26	retaining	retain	VERB
ftr-378	704	27	some	some	DET
ftr-378	704	28	95	95	NUM
ftr-378	704	29	%	%	NOUN
ftr-378	704	30	of	of	ADP
ftr-378	704	31	the	the	DET
ftr-378	704	32	tax	tax	NOUN
ftr-378	704	33	’s	’s	PART
ftr-378	704	34	revenues	revenue	NOUN
ftr-378	704	35	.	.	PUNCT
ftr-378	705	1	that	that	PRON
ftr-378	705	2	’s	’	VERB
ftr-378	705	3	the	the	DET
ftr-378	705	4	choice	choice	NOUN
ftr-378	705	5	congress	congress	PROPN
ftr-378	705	6	should	should	AUX
ftr-378	705	7	have	have	AUX
ftr-378	705	8	made	make	VERB
ftr-378	705	9	.	.	PUNCT
ftr-378	706	1	3	3	X
ftr-378	706	2	.	.	X
ftr-378	706	3	the	the	DET
ftr-378	706	4	lesson	lesson	NOUN
ftr-378	706	5	congress	congress	PROPN
ftr-378	706	6	’s	’s	PART
ftr-378	706	7	choice	choice	NOUN
ftr-378	706	8	to	to	PART
ftr-378	706	9	significantly	significantly	ADV
ftr-378	706	10	increase	increase	VERB
ftr-378	706	11	estate	estate	NOUN
ftr-378	706	12	taxation	taxation	NOUN
ftr-378	706	13	on	on	ADP
ftr-378	706	14	the	the	DET
ftr-378	706	15	smallest	small	ADJ
ftr-378	706	16	taxable	taxable	ADJ
ftr-378	706	17	estates	estate	NOUN
ftr-378	706	18	provides	provide	VERB
ftr-378	706	19	a	a	DET
ftr-378	706	20	variety	variety	NOUN
ftr-378	706	21	of	of	ADP
ftr-378	706	22	lessons	lesson	NOUN
ftr-378	706	23	.	.	PUNCT
ftr-378	707	1	as	as	ADP
ftr-378	707	2	an	an	DET
ftr-378	707	3	initial	initial	ADJ
ftr-378	707	4	matter	matter	NOUN
ftr-378	707	5	,	,	PUNCT
ftr-378	707	6	it	it	PRON
ftr-378	707	7	indicates	indicate	VERB
ftr-378	707	8	the	the	DET
ftr-378	707	9	importance	importance	NOUN
ftr-378	707	10	of	of	ADP
ftr-378	707	11	detailed	detailed	ADJ
ftr-378	707	12	critical	critical	ADJ
ftr-378	707	13	analysis	analysis	NOUN
ftr-378	707	14	of	of	ADP
ftr-378	707	15	tax	tax	NOUN
ftr-378	707	16	legislation	legislation	NOUN
ftr-378	707	17	,	,	PUNCT
ftr-378	707	18	relying	rely	VERB
ftr-378	707	19	on	on	ADP
ftr-378	707	20	mathematical	mathematical	ADJ
ftr-378	707	21	modeling	modeling	NOUN
ftr-378	707	22	rather	rather	ADV
ftr-378	707	23	that	that	DET
ftr-378	707	24	unsubstantiated	unsubstantiated	ADJ
ftr-378	707	25	assertions	assertion	NOUN
ftr-378	707	26	.	.	PUNCT
ftr-378	708	1	the	the	DET
ftr-378	708	2	modern	modern	ADJ
ftr-378	708	3	tax	tax	NOUN
ftr-378	708	4	legislative	legislative	ADJ
ftr-378	708	5	process	process	NOUN
ftr-378	708	6	has	have	AUX
ftr-378	708	7	sought	seek	VERB
ftr-378	708	8	to	to	PART
ftr-378	708	9	remedy	remedy	VERB
ftr-378	708	10	that	that	DET
ftr-378	708	11	shortcoming	shortcoming	NOUN
ftr-378	708	12	.	.	PUNCT
ftr-378	709	1	120	120	NUM
ftr-378	709	2	however	however	ADV
ftr-378	709	3	,	,	PUNCT
ftr-378	709	4	the	the	DET
ftr-378	709	5	most	most	ADV
ftr-378	709	6	crucial	crucial	ADJ
ftr-378	709	7	lesson	lesson	NOUN
ftr-378	709	8	retains	retain	VERB
ftr-378	709	9	far	far	ADV
ftr-378	709	10	more	more	ADV
ftr-378	709	11	current	current	ADJ
ftr-378	709	12	applicability	applicability	NOUN
ftr-378	709	13	.	.	PUNCT
ftr-378	710	1	specifically	specifically	ADV
ftr-378	710	2	,	,	PUNCT
ftr-378	710	3	in	in	ADP
ftr-378	710	4	2010	2010	NUM
ftr-378	710	5	as	as	ADP
ftr-378	710	6	in	in	ADP
ftr-378	710	7	1932	1932	NUM
ftr-378	710	8	,	,	PUNCT
ftr-378	710	9	the	the	DET
ftr-378	710	10	vast	vast	ADJ
ftr-378	710	11	majority	majority	NOUN
ftr-378	710	12	of	of	ADP
ftr-378	710	13	estate	estate	NOUN
ftr-378	710	14	tax	tax	NOUN
ftr-378	710	15	revenues	revenue	NOUN
ftr-378	710	16	will	will	AUX
ftr-378	710	17	be	be	AUX
ftr-378	710	18	generated	generate	VERB
ftr-378	710	19	by	by	ADP
ftr-378	710	20	the	the	DET
ftr-378	710	21	largest	large	ADJ
ftr-378	710	22	taxable	taxable	ADJ
ftr-378	710	23	estates	estate	NOUN
ftr-378	710	24	.	.	PUNCT
ftr-378	711	1	as	as	ADP
ftr-378	711	2	a	a	DET
ftr-378	711	3	result	result	NOUN
ftr-378	711	4	,	,	PUNCT
ftr-378	711	5	in	in	ADP
ftr-378	711	6	the	the	DET
ftr-378	711	7	modern	modern	ADJ
ftr-378	711	8	world	world	NOUN
ftr-378	711	9	as	as	ADP
ftr-378	711	10	in	in	ADP
ftr-378	711	11	1932	1932	NUM
ftr-378	711	12	,	,	PUNCT
ftr-378	711	13	attempts	attempt	VERB
ftr-378	711	14	to	to	PART
ftr-378	711	15	broaden	broaden	VERB
ftr-378	711	16	the	the	DET
ftr-378	711	17	base	base	NOUN
ftr-378	711	18	of	of	ADP
ftr-378	711	19	estate	estate	NOUN
ftr-378	711	20	taxation	taxation	NOUN
ftr-378	711	21	through	through	ADP
ftr-378	711	22	modest	modest	ADJ
ftr-378	711	23	reductions	reduction	NOUN
ftr-378	711	24	in	in	ADP
ftr-378	711	25	the	the	DET
ftr-378	711	26	estate	estate	NOUN
ftr-378	711	27	tax	tax	NOUN
ftr-378	711	28	exemption	exemption	NOUN
ftr-378	711	29	will	will	AUX
ftr-378	711	30	produce	produce	VERB
ftr-378	711	31	dramatically	dramatically	ADV
ftr-378	711	32	greater	great	ADJ
ftr-378	711	33	compliance	compliance	NOUN
ftr-378	711	34	burdens	burden	NOUN
ftr-378	711	35	but	but	CCONJ
ftr-378	711	36	bear	bear	VERB
ftr-378	711	37	little	little	ADJ
ftr-378	711	38	fiscal	fiscal	ADJ
ftr-378	711	39	fruit	fruit	NOUN
ftr-378	711	40	.	.	PUNCT
ftr-378	712	1	for	for	ADP
ftr-378	712	2	much	much	ADJ
ftr-378	712	3	of	of	ADP
ftr-378	712	4	the	the	DET
ftr-378	712	5	past	past	ADJ
ftr-378	712	6	decade	decade	NOUN
ftr-378	712	7	it	it	PRON
ftr-378	712	8	seemed	seem	VERB
ftr-378	712	9	as	as	SCONJ
ftr-378	712	10	if	if	SCONJ
ftr-378	712	11	congress	congress	PROPN
ftr-378	712	12	had	have	AUX
ftr-378	712	13	learned	learn	VERB
ftr-378	712	14	this	this	DET
ftr-378	712	15	lesson	lesson	NOUN
ftr-378	712	16	.	.	PUNCT
ftr-378	713	1	as	as	ADP
ftr-378	713	2	a	a	DET
ftr-378	713	3	result	result	NOUN
ftr-378	713	4	of	of	ADP
ftr-378	713	5	the	the	DET
ftr-378	713	6	increased	increase	VERB
ftr-378	713	7	federal	federal	ADJ
ftr-378	713	8	exemption	exemption	NOUN
ftr-378	713	9	,	,	PUNCT
ftr-378	713	10	annual	annual	ADJ
ftr-378	713	11	taxable	taxable	ADJ
ftr-378	713	12	estate	estate	NOUN
ftr-378	713	13	tax	tax	NOUN
ftr-378	713	14	return	return	NOUN
ftr-378	713	15	filings	filing	NOUN
ftr-378	713	16	declined	decline	VERB
ftr-378	713	17	by	by	ADP
ftr-378	713	18	more	more	ADJ
ftr-378	713	19	than	than	ADP
ftr-378	713	20	50	50	NUM
ftr-378	713	21	%	%	NOUN
ftr-378	713	22	between	between	ADP
ftr-378	713	23	1998	1998	NUM
ftr-378	713	24	and	and	CCONJ
ftr-378	713	25	2006	2006	NUM
ftr-378	713	26	.	.	PUNCT
ftr-378	714	1	121	121	NUM
ftr-378	714	2	the	the	DET
ftr-378	714	3	families	family	NOUN
ftr-378	714	4	that	that	PRON
ftr-378	714	5	dropped	drop	VERB
ftr-378	714	6	from	from	ADP
ftr-378	714	7	the	the	DET
ftr-378	714	8	estate	estate	NOUN
ftr-378	714	9	tax	tax	NOUN
ftr-378	714	10	roles	role	NOUN
ftr-378	714	11	as	as	ADP
ftr-378	714	12	a	a	DET
ftr-378	714	13	result	result	NOUN
ftr-378	714	14	needed	need	VERB
ftr-378	714	15	to	to	PART
ftr-378	714	16	focus	focus	VERB
ftr-378	714	17	less	less	ADJ
ftr-378	714	18	of	of	ADP
ftr-378	714	19	their	their	PRON
ftr-378	714	20	time	time	NOUN
ftr-378	714	21	,	,	PUNCT
ftr-378	714	22	energies	energy	NOUN
ftr-378	714	23	,	,	PUNCT
ftr-378	714	24	and	and	CCONJ
ftr-378	714	25	money	money	NOUN
ftr-378	714	26	on	on	ADP
ftr-378	714	27	estate	estate	NOUN
ftr-378	714	28	planning	planning	NOUN
ftr-378	714	29	.	.	PUNCT
ftr-378	715	1	122	122	NUM
ftr-378	715	2	yet	yet	ADV
ftr-378	715	3	,	,	PUNCT
ftr-378	715	4	federal	federal	ADJ
ftr-378	715	5	estate	estate	NOUN
ftr-378	715	6	tax	tax	NOUN
ftr-378	715	7	revenues	revenue	NOUN
ftr-378	715	8	remained	remain	VERB
ftr-378	715	9	largely	largely	ADV
ftr-378	715	10	unchanged	unchanged	ADJ
ftr-378	715	11	.	.	PUNCT
ftr-378	716	1	123	123	NUM
ftr-378	716	2	2,900,000	2,900,000	NUM
ftr-378	716	3	additional	additional	ADJ
ftr-378	716	4	annual	annual	ADJ
ftr-378	716	5	income	income	NOUN
ftr-378	716	6	tax	tax	NOUN
ftr-378	716	7	returns	return	NOUN
ftr-378	716	8	would	would	AUX
ftr-378	716	9	be	be	AUX
ftr-378	716	10	filed	file	VERB
ftr-378	716	11	as	as	ADP
ftr-378	716	12	a	a	DET
ftr-378	716	13	result	result	NOUN
ftr-378	716	14	.	.	PUNCT
ftr-378	717	1	i	i	PRON
ftr-378	717	2	d.	d.	PROPN
ftr-378	717	3	of	of	ADP
ftr-378	717	4	these	these	PRON
ftr-378	717	5	,	,	PUNCT
ftr-378	717	6	1,200,000	1,200,000	NUM
ftr-378	717	7	would	would	AUX
ftr-378	717	8	generate	generate	VERB
ftr-378	717	9	no	no	DET
ftr-378	717	10	revenue	revenue	NOUN
ftr-378	717	11	,	,	PUNCT
ftr-378	717	12	while	while	SCONJ
ftr-378	717	13	the	the	DET
ftr-378	717	14	other	other	ADJ
ftr-378	717	15	1,700,000	1,700,000	NUM
ftr-378	717	16	would	would	AUX
ftr-378	717	17	generate	generate	VERB
ftr-378	717	18	“	"	PUNCT
ftr-378	717	19	negligible	negligible	ADJ
ftr-378	717	20	”	"	PUNCT
ftr-378	717	21	taxes	taxis	NOUN
ftr-378	717	22	.	.	PUNCT
ftr-378	718	1	i	i	PRON
ftr-378	718	2	d.	d.	PROPN
ftr-378	718	3	borrowing	borrow	VERB
ftr-378	718	4	a	a	DET
ftr-378	718	5	phrase	phrase	NOUN
ftr-378	718	6	from	from	ADP
ftr-378	718	7	professor	professor	NOUN
ftr-378	718	8	graetz	graetz	NOUN
ftr-378	718	9	,	,	PUNCT
ftr-378	718	10	one	one	PRON
ftr-378	718	11	might	might	AUX
ftr-378	718	12	rightly	rightly	ADV
ftr-378	718	13	characterize	characterize	VERB
ftr-378	718	14	these	these	DET
ftr-378	718	15	additional	additional	ADJ
ftr-378	718	16	filings	filing	NOUN
ftr-378	718	17	as	as	ADP
ftr-378	718	18	three	three	NUM
ftr-378	718	19	million	million	NUM
ftr-378	718	20	unnecessary	unnecessary	ADJ
ftr-378	718	21	returns	return	NOUN
ftr-378	718	22	.	.	PUNCT
ftr-378	719	1	see	see	VERB
ftr-378	719	2	michael	michael	PROPN
ftr-378	719	3	j.	j.	PROPN
ftr-378	719	4	graetz	graetz	PROPN
ftr-378	719	5	,	,	PUNCT
ftr-378	719	6	100	100	NUM
ftr-378	719	7	million	million	NUM
ftr-378	719	8	unnecessary	unnecessary	ADJ
ftr-378	719	9	returns	return	NOUN
ftr-378	719	10	:	:	PUNCT
ftr-378	719	11	a	a	DET
ftr-378	719	12	simple	simple	ADJ
ftr-378	719	13	,	,	PUNCT
ftr-378	719	14	fair	fair	ADJ
ftr-378	719	15	,	,	PUNCT
ftr-378	719	16	and	and	CCONJ
ftr-378	719	17	competitive	competitive	ADJ
ftr-378	719	18	tax	tax	NOUN
ftr-378	719	19	plan	plan	NOUN
ftr-378	719	20	for	for	ADP
ftr-378	719	21	the	the	DET
ftr-378	719	22	united	united	PROPN
ftr-378	719	23	states	states	PROPN
ftr-378	719	24	104	104	NUM
ftr-378	719	25	(	(	PUNCT
ftr-378	719	26	2008	2008	NUM
ftr-378	719	27	)	)	PUNCT
ftr-378	719	28	(	(	PUNCT
ftr-378	719	29	proposing	propose	VERB
ftr-378	719	30	elimination	elimination	NOUN
ftr-378	719	31	of	of	ADP
ftr-378	719	32	all	all	DET
ftr-378	719	33	income	income	NOUN
ftr-378	719	34	taxes	taxis	NOUN
ftr-378	719	35	for	for	ADP
ftr-378	719	36	americans	american	NOUN
ftr-378	719	37	earning	earn	VERB
ftr-378	719	38	under	under	ADP
ftr-378	719	39	$	$	SYM
ftr-378	719	40	100,000	100,000	NUM
ftr-378	719	41	per	per	ADP
ftr-378	719	42	year	year	NOUN
ftr-378	719	43	,	,	PUNCT
ftr-378	719	44	thus	thus	ADV
ftr-378	719	45	eliminating	eliminate	VERB
ftr-378	719	46	100	100	NUM
ftr-378	719	47	million	million	NUM
ftr-378	719	48	annual	annual	ADJ
ftr-378	719	49	federal	federal	ADJ
ftr-378	719	50	income	income	NOUN
ftr-378	719	51	tax	tax	NOUN
ftr-378	719	52	returns	return	NOUN
ftr-378	719	53	)	)	PUNCT
ftr-378	719	54	.	.	PUNCT
ftr-378	720	1	120	120	NUM
ftr-378	720	2	.	.	X
ftr-378	721	1	for	for	ADP
ftr-378	721	2	example	example	NOUN
ftr-378	721	3	,	,	PUNCT
ftr-378	721	4	the	the	DET
ftr-378	721	5	joint	joint	ADJ
ftr-378	721	6	committee	committee	NOUN
ftr-378	721	7	on	on	ADP
ftr-378	721	8	taxation	taxation	NOUN
ftr-378	721	9	now	now	ADV
ftr-378	721	10	plays	play	VERB
ftr-378	721	11	a	a	DET
ftr-378	721	12	far	far	ADV
ftr-378	721	13	more	more	ADV
ftr-378	721	14	expanded	expand	VERB
ftr-378	721	15	role	role	NOUN
ftr-378	721	16	in	in	ADP
ftr-378	721	17	the	the	DET
ftr-378	721	18	analysis	analysis	NOUN
ftr-378	721	19	of	of	ADP
ftr-378	721	20	tax	tax	NOUN
ftr-378	721	21	legislation	legislation	NOUN
ftr-378	721	22	than	than	SCONJ
ftr-378	721	23	it	it	PRON
ftr-378	721	24	did	do	VERB
ftr-378	721	25	in	in	ADP
ftr-378	721	26	1932	1932	NUM
ftr-378	721	27	.	.	PUNCT
ftr-378	722	1	see	see	VERB
ftr-378	722	2	generally	generally	ADV
ftr-378	722	3	,	,	PUNCT
ftr-378	722	4	staff	staff	NOUN
ftr-378	722	5	of	of	ADP
ftr-378	722	6	joint	joint	ADJ
ftr-378	722	7	comm	comm	NOUN
ftr-378	722	8	.	.	PUNCT
ftr-378	723	1	on	on	ADP
ftr-378	723	2	taxation	taxation	NOUN
ftr-378	723	3	,	,	PUNCT
ftr-378	723	4	109th	109th	ADJ
ftr-378	723	5	cong	cong	NOUN
ftr-378	723	6	.	.	PROPN
ftr-378	723	7	,	,	PUNCT
ftr-378	723	8	background	background	NOUN
ftr-378	723	9	information	information	NOUN
ftr-378	723	10	relating	relate	VERB
ftr-378	723	11	to	to	ADP
ftr-378	723	12	the	the	DET
ftr-378	723	13	joint	joint	ADJ
ftr-378	723	14	committee	committee	NOUN
ftr-378	723	15	on	on	ADP
ftr-378	723	16	taxation	taxation	NOUN
ftr-378	723	17	(	(	PUNCT
ftr-378	723	18	comm	comm	NOUN
ftr-378	723	19	.	.	PUNCT
ftr-378	724	1	print	print	NOUN
ftr-378	724	2	2005	2005	NUM
ftr-378	724	3	)	)	PUNCT
ftr-378	724	4	(	(	PUNCT
ftr-378	724	5	jcx-2	jcx-2	NOUN
ftr-378	724	6	-	-	NUM
ftr-378	724	7	05	05	NUM
ftr-378	724	8	)	)	PUNCT
ftr-378	725	1	(	(	PUNCT
ftr-378	725	2	providing	provide	VERB
ftr-378	725	3	an	an	DET
ftr-378	725	4	overview	overview	NOUN
ftr-378	725	5	of	of	ADP
ftr-378	725	6	the	the	DET
ftr-378	725	7	role	role	NOUN
ftr-378	725	8	played	play	VERB
ftr-378	725	9	by	by	ADP
ftr-378	725	10	the	the	DET
ftr-378	725	11	joint	joint	ADJ
ftr-378	725	12	committee	committee	NOUN
ftr-378	725	13	on	on	ADP
ftr-378	725	14	taxation	taxation	NOUN
ftr-378	725	15	in	in	ADP
ftr-378	725	16	the	the	DET
ftr-378	725	17	analysis	analysis	NOUN
ftr-378	725	18	of	of	ADP
ftr-378	725	19	proposed	propose	VERB
ftr-378	725	20	tax	tax	NOUN
ftr-378	725	21	legislation	legislation	NOUN
ftr-378	725	22	)	)	PUNCT
ftr-378	725	23	.	.	PUNCT
ftr-378	726	1	121	121	NUM
ftr-378	726	2	.	.	PUNCT
ftr-378	727	1	nonna	nonna	PROPN
ftr-378	727	2	a.	a.	PROPN
ftr-378	727	3	noto	noto	PROPN
ftr-378	727	4	,	,	PUNCT
ftr-378	727	5	estate	estate	NOUN
ftr-378	727	6	and	and	CCONJ
ftr-378	727	7	gift	gift	NOUN
ftr-378	727	8	tax	tax	NOUN
ftr-378	727	9	revenues	revenue	NOUN
ftr-378	727	10	:	:	PUNCT
ftr-378	727	11	past	past	NOUN
ftr-378	727	12	and	and	CCONJ
ftr-378	727	13	projected	project	VERB
ftr-378	727	14	in	in	ADP
ftr-378	727	15	2008	2008	NUM
ftr-378	727	16	,	,	PUNCT
ftr-378	727	17	congressional	congressional	ADJ
ftr-378	727	18	research	research	NOUN
ftr-378	727	19	service	service	NOUN
ftr-378	727	20	report	report	NOUN
ftr-378	727	21	rl34418	rl34418	PROPN
ftr-378	727	22	,	,	PUNCT
ftr-378	727	23	at	at	ADP
ftr-378	727	24	7	7	NUM
ftr-378	727	25	(	(	PUNCT
ftr-378	727	26	2008	2008	NUM
ftr-378	727	27	)	)	PUNCT
ftr-378	727	28	(	(	PUNCT
ftr-378	727	29	reporting	report	VERB
ftr-378	727	30	a	a	DET
ftr-378	727	31	decline	decline	NOUN
ftr-378	727	32	in	in	ADP
ftr-378	727	33	annual	annual	ADJ
ftr-378	727	34	taxable	taxable	ADJ
ftr-378	727	35	returns	return	NOUN
ftr-378	727	36	from	from	ADP
ftr-378	727	37	47,475	47,475	NUM
ftr-378	727	38	in	in	ADP
ftr-378	727	39	1998	1998	NUM
ftr-378	727	40	to	to	ADP
ftr-378	727	41	22,798	22,798	NUM
ftr-378	727	42	in	in	ADP
ftr-378	727	43	2006	2006	NUM
ftr-378	727	44	)	)	PUNCT
ftr-378	727	45	.	.	PUNCT
ftr-378	728	1	122	122	NUM
ftr-378	728	2	.	.	PUNCT
ftr-378	728	3	wealthy	wealthy	ADJ
ftr-378	728	4	americans	american	NOUN
ftr-378	728	5	devote	devote	VERB
ftr-378	728	6	a	a	DET
ftr-378	728	7	substantial	substantial	ADJ
ftr-378	728	8	amount	amount	NOUN
ftr-378	728	9	of	of	ADP
ftr-378	728	10	time	time	NOUN
ftr-378	728	11	,	,	PUNCT
ftr-378	728	12	money	money	NOUN
ftr-378	728	13	,	,	PUNCT
ftr-378	728	14	and	and	CCONJ
ftr-378	728	15	energy	energy	NOUN
ftr-378	728	16	to	to	ADP
ftr-378	728	17	planning	plan	VERB
ftr-378	728	18	for	for	ADP
ftr-378	728	19	the	the	DET
ftr-378	728	20	disposition	disposition	NOUN
ftr-378	728	21	of	of	ADP
ftr-378	728	22	their	their	PRON
ftr-378	728	23	estates	estate	NOUN
ftr-378	728	24	and	and	CCONJ
ftr-378	728	25	minimizing	minimize	VERB
ftr-378	728	26	the	the	DET
ftr-378	728	27	impact	impact	NOUN
ftr-378	728	28	of	of	ADP
ftr-378	728	29	wealth	wealth	NOUN
ftr-378	728	30	transfer	transfer	NOUN
ftr-378	728	31	taxes	taxis	NOUN
ftr-378	728	32	.	.	PUNCT
ftr-378	729	1	for	for	ADP
ftr-378	729	2	an	an	DET
ftr-378	729	3	overview	overview	NOUN
ftr-378	729	4	of	of	ADP
ftr-378	729	5	some	some	PRON
ftr-378	729	6	of	of	ADP
ftr-378	729	7	these	these	DET
ftr-378	729	8	planning	planning	NOUN
ftr-378	729	9	techniques	technique	NOUN
ftr-378	729	10	,	,	PUNCT
ftr-378	729	11	including	include	VERB
ftr-378	729	12	a	a	DET
ftr-378	729	13	discussion	discussion	NOUN
ftr-378	729	14	of	of	ADP
ftr-378	729	15	their	their	PRON
ftr-378	729	16	costs	cost	NOUN
ftr-378	729	17	,	,	PUNCT
ftr-378	729	18	see	see	VERB
ftr-378	729	19	richard	richard	PROPN
ftr-378	729	20	schmalbeck	schmalbeck	PROPN
ftr-378	729	21	,	,	PUNCT
ftr-378	729	22	avoiding	avoid	VERB
ftr-378	729	23	federal	federal	ADJ
ftr-378	729	24	wealth	wealth	NOUN
ftr-378	729	25	transfer	transfer	NOUN
ftr-378	729	26	taxes	taxis	NOUN
ftr-378	729	27	,	,	PUNCT
ftr-378	729	28	in	in	ADP
ftr-378	729	29	rethinking	rethink	VERB
ftr-378	729	30	estate	estate	NOUN
ftr-378	729	31	and	and	CCONJ
ftr-378	729	32	gift	gift	NOUN
ftr-378	729	33	taxation	taxation	NOUN
ftr-378	729	34	113	113	NUM
ftr-378	729	35	,	,	PUNCT
ftr-378	729	36	121	121	NUM
ftr-378	729	37	-	-	SYM
ftr-378	729	38	58	58	NUM
ftr-378	729	39	(	(	PUNCT
ftr-378	729	40	william	william	PROPN
ftr-378	729	41	2010	2010	NUM
ftr-378	729	42	]	]	PUNCT
ftr-378	729	43	ghosts	ghost	NOUN
ftr-378	729	44	of	of	ADP
ftr-378	729	45	1932	1932	NUM
ftr-378	729	46	903	903	NUM
ftr-378	729	47	the	the	DET
ftr-378	729	48	congress	congress	PROPN
ftr-378	729	49	of	of	ADP
ftr-378	729	50	2010	2010	NUM
ftr-378	729	51	has	have	VERB
ftr-378	729	52	yet	yet	ADV
ftr-378	729	53	to	to	PART
ftr-378	729	54	show	show	VERB
ftr-378	729	55	similar	similar	ADJ
ftr-378	729	56	wisdom	wisdom	NOUN
ftr-378	729	57	.	.	PUNCT
ftr-378	730	1	barring	bar	VERB
ftr-378	730	2	further	further	ADJ
ftr-378	730	3	legislation	legislation	NOUN
ftr-378	730	4	,	,	PUNCT
ftr-378	730	5	the	the	DET
ftr-378	730	6	estate	estate	NOUN
ftr-378	730	7	tax	tax	NOUN
ftr-378	730	8	exemption	exemption	NOUN
ftr-378	730	9	will	will	AUX
ftr-378	730	10	revert	revert	VERB
ftr-378	730	11	to	to	ADP
ftr-378	730	12	$	$	SYM
ftr-378	730	13	1,000,000	1,000,000	NUM
ftr-378	730	14	in	in	ADP
ftr-378	730	15	2011	2011	NUM
ftr-378	730	16	,	,	PUNCT
ftr-378	730	17	124	124	NUM
ftr-378	730	18	a	a	DET
ftr-378	730	19	level	level	NOUN
ftr-378	730	20	which	which	PRON
ftr-378	730	21	will	will	AUX
ftr-378	730	22	dramatically	dramatically	ADV
ftr-378	730	23	expand	expand	VERB
ftr-378	730	24	estate	estate	NOUN
ftr-378	730	25	planning	planning	NOUN
ftr-378	730	26	and	and	CCONJ
ftr-378	730	27	compliance	compliance	NOUN
ftr-378	730	28	burdens	burden	NOUN
ftr-378	730	29	on	on	ADP
ftr-378	730	30	relatively	relatively	ADV
ftr-378	730	31	modest	modest	ADJ
ftr-378	730	32	estates	estate	NOUN
ftr-378	730	33	125	125	NUM
ftr-378	730	34	yet	yet	ADV
ftr-378	730	35	generate	generate	VERB
ftr-378	730	36	relatively	relatively	ADV
ftr-378	730	37	modest	modest	ADJ
ftr-378	730	38	tax	tax	NOUN
ftr-378	730	39	revenues	revenue	NOUN
ftr-378	730	40	from	from	ADP
ftr-378	730	41	these	these	DET
ftr-378	730	42	estates	estate	NOUN
ftr-378	730	43	.	.	PUNCT
ftr-378	731	1	if	if	SCONJ
ftr-378	731	2	members	member	NOUN
ftr-378	731	3	of	of	ADP
ftr-378	731	4	the	the	DET
ftr-378	731	5	congress	congress	PROPN
ftr-378	731	6	of	of	ADP
ftr-378	731	7	2010	2010	NUM
ftr-378	731	8	have	have	AUX
ftr-378	731	9	read	read	VERB
ftr-378	731	10	their	their	PRON
ftr-378	731	11	history	history	NOUN
ftr-378	731	12	,	,	PUNCT
ftr-378	731	13	or	or	CCONJ
ftr-378	731	14	this	this	DET
ftr-378	731	15	article	article	NOUN
ftr-378	731	16	,	,	PUNCT
ftr-378	731	17	they	they	PRON
ftr-378	731	18	will	will	AUX
ftr-378	731	19	enact	enact	VERB
ftr-378	731	20	a	a	DET
ftr-378	731	21	permanent	permanent	ADJ
ftr-378	731	22	estate	estate	NOUN
ftr-378	731	23	tax	tax	NOUN
ftr-378	731	24	exemption	exemption	NOUN
ftr-378	731	25	at	at	ADP
ftr-378	731	26	or	or	CCONJ
ftr-378	731	27	around	around	ADP
ftr-378	731	28	the	the	DET
ftr-378	731	29	$	$	SYM
ftr-378	731	30	3,500,000	3,500,000	NUM
ftr-378	731	31	level	level	NOUN
ftr-378	731	32	.	.	PUNCT
ftr-378	732	1	state	state	NOUN
ftr-378	732	2	governments	government	NOUN
ftr-378	732	3	face	face	VERB
ftr-378	732	4	a	a	DET
ftr-378	732	5	similar	similar	ADJ
ftr-378	732	6	decision	decision	NOUN
ftr-378	732	7	.	.	PUNCT
ftr-378	733	1	traditionally	traditionally	ADV
ftr-378	733	2	,	,	PUNCT
ftr-378	733	3	most	most	ADJ
ftr-378	733	4	state	state	NOUN
ftr-378	733	5	estate	estate	NOUN
ftr-378	733	6	tax	tax	NOUN
ftr-378	733	7	regimes	regime	NOUN
ftr-378	733	8	mirrored	mirror	VERB
ftr-378	733	9	the	the	DET
ftr-378	733	10	federal	federal	ADJ
ftr-378	733	11	system	system	NOUN
ftr-378	733	12	and	and	CCONJ
ftr-378	733	13	featured	feature	VERB
ftr-378	733	14	the	the	DET
ftr-378	733	15	same	same	ADJ
ftr-378	733	16	exemption	exemption	NOUN
ftr-378	733	17	.	.	PUNCT
ftr-378	734	1	126	126	NUM
ftr-378	734	2	however	however	ADV
ftr-378	734	3	,	,	PUNCT
ftr-378	734	4	in	in	ADP
ftr-378	734	5	the	the	DET
ftr-378	734	6	last	last	ADJ
ftr-378	734	7	decade	decade	NOUN
ftr-378	734	8	,	,	PUNCT
ftr-378	734	9	efforts	effort	NOUN
ftr-378	734	10	to	to	PART
ftr-378	734	11	maximize	maximize	VERB
ftr-378	734	12	estate	estate	NOUN
ftr-378	734	13	tax	tax	NOUN
ftr-378	734	14	revenue	revenue	NOUN
ftr-378	734	15	have	have	AUX
ftr-378	734	16	led	lead	VERB
ftr-378	734	17	many	many	ADJ
ftr-378	734	18	state	state	NOUN
ftr-378	734	19	legislatures	legislature	NOUN
ftr-378	734	20	to	to	PART
ftr-378	734	21	‘	'	PUNCT
ftr-378	734	22	decouple	decouple	VERB
ftr-378	734	23	’	'	PUNCT
ftr-378	734	24	from	from	ADP
ftr-378	734	25	the	the	DET
ftr-378	734	26	federal	federal	ADJ
ftr-378	734	27	estate	estate	NOUN
ftr-378	734	28	tax	tax	NOUN
ftr-378	734	29	regime	regime	NOUN
ftr-378	734	30	and	and	CCONJ
ftr-378	734	31	reduce	reduce	VERB
ftr-378	734	32	state	state	NOUN
ftr-378	734	33	estate	estate	NOUN
ftr-378	734	34	tax	tax	NOUN
ftr-378	734	35	exemptions	exemption	NOUN
ftr-378	734	36	below	below	ADP
ftr-378	734	37	the	the	DET
ftr-378	734	38	federal	federal	ADJ
ftr-378	734	39	level	level	NOUN
ftr-378	734	40	.	.	PUNCT
ftr-378	735	1	127	127	NUM
ftr-378	735	2	such	such	ADJ
ftr-378	735	3	changes	change	NOUN
ftr-378	735	4	create	create	VERB
ftr-378	735	5	significant	significant	ADJ
ftr-378	735	6	estate	estate	NOUN
ftr-378	735	7	planning	planning	NOUN
ftr-378	735	8	complications	complication	NOUN
ftr-378	735	9	for	for	ADP
ftr-378	735	10	taxpayers	taxpayer	NOUN
ftr-378	735	11	,	,	PUNCT
ftr-378	735	12	who	who	PRON
ftr-378	735	13	must	must	AUX
ftr-378	735	14	plan	plan	VERB
ftr-378	735	15	for	for	ADP
ftr-378	735	16	two	two	NUM
ftr-378	735	17	independent	independent	ADJ
ftr-378	735	18	taxing	tax	VERB
ftr-378	735	19	regimes	regime	NOUN
ftr-378	735	20	,	,	PUNCT
ftr-378	735	21	as	as	ADV
ftr-378	735	22	well	well	ADV
ftr-378	735	23	as	as	ADP
ftr-378	735	24	state	state	NOUN
ftr-378	735	25	taxing	tax	VERB
ftr-378	735	26	authorities	authority	NOUN
ftr-378	735	27	,	,	PUNCT
ftr-378	735	28	who	who	PRON
ftr-378	735	29	must	must	AUX
ftr-378	735	30	attempt	attempt	VERB
ftr-378	735	31	to	to	PART
ftr-378	735	32	administer	administer	VERB
ftr-378	735	33	these	these	DET
ftr-378	735	34	independent	independent	ADJ
ftr-378	735	35	state	state	NOUN
ftr-378	735	36	tax	tax	NOUN
ftr-378	735	37	systems	system	NOUN
ftr-378	735	38	.	.	PUNCT
ftr-378	736	1	128	128	NUM
ftr-378	736	2	yet	yet	ADV
ftr-378	736	3	,	,	PUNCT
ftr-378	736	4	these	these	DET
ftr-378	736	5	lowered	lower	VERB
ftr-378	736	6	exemptions	exemption	NOUN
ftr-378	736	7	generate	generate	VERB
ftr-378	736	8	only	only	ADV
ftr-378	736	9	modest	modest	ADJ
ftr-378	736	10	incremental	incremental	ADJ
ftr-378	736	11	tax	tax	NOUN
ftr-378	736	12	revenues	revenue	NOUN
ftr-378	736	13	.	.	PUNCT
ftr-378	737	1	accordingly	accordingly	ADV
ftr-378	737	2	,	,	PUNCT
ftr-378	737	3	state	state	NOUN
ftr-378	737	4	governments	government	NOUN
ftr-378	737	5	would	would	AUX
ftr-378	737	6	be	be	AUX
ftr-378	737	7	well	well	ADV
ftr-378	737	8	served	serve	VERB
ftr-378	737	9	to	to	PART
ftr-378	737	10	rethink	rethink	VERB
ftr-378	737	11	this	this	DET
ftr-378	737	12	approach	approach	NOUN
ftr-378	737	13	.	.	PUNCT
ftr-378	738	1	g.	g.	PROPN
ftr-378	738	2	gale	gale	PROPN
ftr-378	738	3	,	,	PUNCT
ftr-378	738	4	james	james	PROPN
ftr-378	738	5	r.	r.	PROPN
ftr-378	738	6	hines	hines	PROPN
ftr-378	738	7	jr	jr	PROPN
ftr-378	738	8	.	.	PROPN
ftr-378	738	9	&	&	CCONJ
ftr-378	738	10	joel	joel	PROPN
ftr-378	738	11	slemrod	slemrod	PROPN
ftr-378	738	12	eds	eds	PROPN
ftr-378	738	13	.	.	PUNCT
ftr-378	738	14	)	)	PUNCT
ftr-378	739	1	(	(	PUNCT
ftr-378	739	2	2001	2001	NUM
ftr-378	739	3	)	)	PUNCT
ftr-378	739	4	.	.	PUNCT
ftr-378	740	1	for	for	ADP
ftr-378	740	2	an	an	DET
ftr-378	740	3	attempt	attempt	NOUN
ftr-378	740	4	to	to	PART
ftr-378	740	5	quantify	quantify	VERB
ftr-378	740	6	the	the	DET
ftr-378	740	7	administrative	administrative	ADJ
ftr-378	740	8	and	and	CCONJ
ftr-378	740	9	compliance	compliance	NOUN
ftr-378	740	10	burdens	burden	NOUN
ftr-378	740	11	associated	associate	VERB
ftr-378	740	12	with	with	ADP
ftr-378	740	13	wealth	wealth	NOUN
ftr-378	740	14	transfer	transfer	NOUN
ftr-378	740	15	taxes	taxis	NOUN
ftr-378	740	16	,	,	PUNCT
ftr-378	740	17	see	see	VERB
ftr-378	740	18	william	william	PROPN
ftr-378	740	19	g.	g.	PROPN
ftr-378	740	20	gale	gale	PROPN
ftr-378	740	21	&	&	CCONJ
ftr-378	740	22	joel	joel	PROPN
ftr-378	740	23	b.	b.	PROPN
ftr-378	740	24	slemrod	slemrod	PROPN
ftr-378	740	25	,	,	PUNCT
ftr-378	740	26	life	life	NOUN
ftr-378	740	27	and	and	CCONJ
ftr-378	740	28	death	death	NOUN
ftr-378	740	29	questions	question	NOUN
ftr-378	740	30	about	about	ADP
ftr-378	740	31	the	the	DET
ftr-378	740	32	estate	estate	NOUN
ftr-378	740	33	and	and	CCONJ
ftr-378	740	34	gift	gift	NOUN
ftr-378	740	35	tax	tax	NOUN
ftr-378	740	36	,	,	PUNCT
ftr-378	740	37	53	53	NUM
ftr-378	740	38	nat’l	nat’l	NOUN
ftr-378	740	39	tax	tax	NOUN
ftr-378	740	40	j.	j.	PROPN
ftr-378	740	41	889	889	NUM
ftr-378	740	42	,	,	PUNCT
ftr-378	740	43	902	902	NUM
ftr-378	740	44	-	-	SYM
ftr-378	740	45	05	05	NUM
ftr-378	740	46	(	(	PUNCT
ftr-378	740	47	2000	2000	NUM
ftr-378	740	48	)	)	PUNCT
ftr-378	740	49	.	.	PUNCT
ftr-378	741	1	123	123	NUM
ftr-378	741	2	.	.	PUNCT
ftr-378	742	1	noto	noto	PROPN
ftr-378	742	2	,	,	PUNCT
ftr-378	742	3	supra	supra	PROPN
ftr-378	742	4	note	note	PROPN
ftr-378	742	5	121	121	NUM
ftr-378	742	6	,	,	PUNCT
ftr-378	742	7	at	at	ADP
ftr-378	742	8	7	7	NUM
ftr-378	742	9	(	(	PUNCT
ftr-378	742	10	reporting	report	VERB
ftr-378	742	11	a	a	DET
ftr-378	742	12	modest	modest	ADJ
ftr-378	742	13	increase	increase	NOUN
ftr-378	742	14	in	in	ADP
ftr-378	742	15	total	total	ADJ
ftr-378	742	16	estate	estate	NOUN
ftr-378	742	17	taxes	taxis	NOUN
ftr-378	742	18	paid	pay	VERB
ftr-378	742	19	from	from	ADP
ftr-378	742	20	$	$	SYM
ftr-378	742	21	20.3	20.3	NUM
ftr-378	742	22	billion	billion	NUM
ftr-378	742	23	in	in	ADP
ftr-378	742	24	1998	1998	NUM
ftr-378	742	25	to	to	ADP
ftr-378	742	26	$	$	SYM
ftr-378	742	27	24.7	24.7	NUM
ftr-378	742	28	billion	billion	NUM
ftr-378	742	29	in	in	ADP
ftr-378	742	30	2006	2006	NUM
ftr-378	742	31	)	)	PUNCT
ftr-378	742	32	.	.	PUNCT
ftr-378	743	1	124	124	NUM
ftr-378	743	2	.	.	PUNCT
ftr-378	744	1	irc	irc	PROPN
ftr-378	744	2	§	§	PROPN
ftr-378	744	3	2010(c	2010(c	PROPN
ftr-378	744	4	)	)	PUNCT
ftr-378	744	5	(	(	PUNCT
ftr-378	744	6	2008	2008	NUM
ftr-378	744	7	)	)	PUNCT
ftr-378	744	8	;	;	PUNCT
ftr-378	745	1	p.l	p.l	PROPN
ftr-378	745	2	.	.	PROPN
ftr-378	745	3	107	107	NUM
ftr-378	745	4	-	-	SYM
ftr-378	745	5	16	16	NUM
ftr-378	745	6	§	§	PROPN
ftr-378	745	7	901(a)-(b	901(a)-(b	NUM
ftr-378	745	8	)	)	PUNCT
ftr-378	745	9	(	(	PUNCT
ftr-378	745	10	2001	2001	NUM
ftr-378	745	11	)	)	PUNCT
ftr-378	745	12	.	.	PUNCT
ftr-378	746	1	125	125	NUM
ftr-378	746	2	.	.	PUNCT
ftr-378	747	1	some	some	PRON
ftr-378	747	2	may	may	AUX
ftr-378	747	3	disagree	disagree	VERB
ftr-378	747	4	with	with	ADP
ftr-378	747	5	my	my	PRON
ftr-378	747	6	characterization	characterization	NOUN
ftr-378	747	7	of	of	ADP
ftr-378	747	8	estates	estate	NOUN
ftr-378	747	9	of	of	ADP
ftr-378	747	10	$	$	SYM
ftr-378	747	11	1,000,000	1,000,000	NUM
ftr-378	747	12	to	to	PART
ftr-378	747	13	$	$	SYM
ftr-378	747	14	3,500,000	3,500,000	NUM
ftr-378	747	15	as	as	ADP
ftr-378	747	16	“	"	PUNCT
ftr-378	747	17	relatively	relatively	ADV
ftr-378	747	18	modest	modest	ADJ
ftr-378	747	19	.	.	PUNCT
ftr-378	747	20	”	"	PUNCT
ftr-378	748	1	by	by	ADP
ftr-378	748	2	way	way	NOUN
ftr-378	748	3	of	of	ADP
ftr-378	748	4	comparison	comparison	NOUN
ftr-378	748	5	,	,	PUNCT
ftr-378	748	6	however	however	ADV
ftr-378	748	7	,	,	PUNCT
ftr-378	748	8	the	the	DET
ftr-378	748	9	400	400	NUM
ftr-378	748	10	wealthiest	wealthy	ADJ
ftr-378	748	11	americans	americans	PROPN
ftr-378	748	12	(	(	PUNCT
ftr-378	748	13	the	the	DET
ftr-378	748	14	so	so	ADV
ftr-378	748	15	-	-	PUNCT
ftr-378	748	16	called	call	VERB
ftr-378	748	17	“	"	PUNCT
ftr-378	748	18	forbes	forbes	PROPN
ftr-378	748	19	400	400	NUM
ftr-378	748	20	”	"	PUNCT
ftr-378	748	21	)	)	PUNCT
ftr-378	748	22	have	have	VERB
ftr-378	748	23	a	a	DET
ftr-378	748	24	combined	combine	VERB
ftr-378	748	25	net	net	ADJ
ftr-378	748	26	worth	worth	ADJ
ftr-378	748	27	exceeding	exceed	VERB
ftr-378	748	28	$	$	SYM
ftr-378	748	29	1.2	1.2	NUM
ftr-378	748	30	trillion	trillion	NUM
ftr-378	748	31	,	,	PUNCT
ftr-378	748	32	available	available	ADJ
ftr-378	748	33	at	at	ADP
ftr-378	748	34	http://www.forbes.com/2009/09/30/forbes-400gates-buffett-wealth-rich-list-09_land.html	http://www.forbes.com/2009/09/30/forbes-400gates-buffett-wealth-rich-list-09_land.html	PROPN
ftr-378	748	35	(	(	PUNCT
ftr-378	748	36	last	last	ADV
ftr-378	748	37	visited	visit	VERB
ftr-378	748	38	jan	jan	PROPN
ftr-378	748	39	.	.	PROPN
ftr-378	748	40	20	20	NUM
ftr-378	748	41	,	,	PUNCT
ftr-378	748	42	2010	2010	NUM
ftr-378	748	43	)	)	PUNCT
ftr-378	748	44	.	.	PUNCT
ftr-378	749	1	accordingly	accordingly	ADV
ftr-378	749	2	,	,	PUNCT
ftr-378	749	3	in	in	ADP
ftr-378	749	4	the	the	DET
ftr-378	749	5	grand	grand	ADJ
ftr-378	749	6	scheme	scheme	NOUN
ftr-378	749	7	of	of	ADP
ftr-378	749	8	potentially	potentially	ADV
ftr-378	749	9	taxable	taxable	ADJ
ftr-378	749	10	american	american	ADJ
ftr-378	749	11	wealth	wealth	NOUN
ftr-378	749	12	,	,	PUNCT
ftr-378	749	13	an	an	DET
ftr-378	749	14	estate	estate	NOUN
ftr-378	749	15	of	of	ADP
ftr-378	749	16	under	under	ADP
ftr-378	749	17	$	$	SYM
ftr-378	749	18	3,500,000	3,500,000	NUM
ftr-378	749	19	is	be	AUX
ftr-378	749	20	properly	properly	ADV
ftr-378	749	21	characterized	characterize	VERB
ftr-378	749	22	as	as	ADP
ftr-378	749	23	relatively	relatively	ADV
ftr-378	749	24	modest	modest	ADJ
ftr-378	749	25	.	.	PUNCT
ftr-378	750	1	126	126	NUM
ftr-378	750	2	.	.	PUNCT
ftr-378	751	1	prior	prior	ADV
ftr-378	751	2	to	to	ADP
ftr-378	751	3	2001	2001	NUM
ftr-378	751	4	,	,	PUNCT
ftr-378	751	5	the	the	DET
ftr-378	751	6	vast	vast	ADJ
ftr-378	751	7	majority	majority	NOUN
ftr-378	751	8	of	of	ADP
ftr-378	751	9	state	state	NOUN
ftr-378	751	10	estate	estate	NOUN
ftr-378	751	11	taxes	taxis	NOUN
ftr-378	751	12	were	be	AUX
ftr-378	751	13	designed	design	VERB
ftr-378	751	14	to	to	PART
ftr-378	751	15	coordinate	coordinate	VERB
ftr-378	751	16	with	with	ADP
ftr-378	751	17	the	the	DET
ftr-378	751	18	federal	federal	ADJ
ftr-378	751	19	estate	estate	NOUN
ftr-378	751	20	tax	tax	NOUN
ftr-378	751	21	and	and	CCONJ
ftr-378	751	22	structured	structure	VERB
ftr-378	751	23	to	to	PART
ftr-378	751	24	maximize	maximize	VERB
ftr-378	751	25	an	an	DET
ftr-378	751	26	available	available	ADJ
ftr-378	751	27	federal	federal	ADJ
ftr-378	751	28	credit	credit	NOUN
ftr-378	751	29	for	for	ADP
ftr-378	751	30	state	state	NOUN
ftr-378	751	31	death	death	NOUN
ftr-378	751	32	taxes	taxis	NOUN
ftr-378	751	33	paid	pay	VERB
ftr-378	751	34	up	up	ADP
ftr-378	751	35	to	to	ADP
ftr-378	751	36	a	a	DET
ftr-378	751	37	specified	specify	VERB
ftr-378	751	38	limit	limit	NOUN
ftr-378	751	39	(	(	PUNCT
ftr-378	751	40	“	"	PUNCT
ftr-378	751	41	the	the	DET
ftr-378	751	42	state	state	NOUN
ftr-378	751	43	death	death	NOUN
ftr-378	751	44	tax	tax	NOUN
ftr-378	751	45	credit	credit	NOUN
ftr-378	751	46	”	"	PUNCT
ftr-378	751	47	)	)	PUNCT
ftr-378	751	48	.	.	PUNCT
ftr-378	752	1	jeffrey	jeffrey	PROPN
ftr-378	752	2	a.	a.	PROPN
ftr-378	752	3	cooper	cooper	PROPN
ftr-378	752	4	,	,	PUNCT
ftr-378	752	5	john	john	PROPN
ftr-378	752	6	r.	r.	PROPN
ftr-378	752	7	ivimey	ivimey	PROPN
ftr-378	752	8	&	&	CCONJ
ftr-378	752	9	donna	donna	PROPN
ftr-378	752	10	d.	d.	PROPN
ftr-378	752	11	vincenti	vincenti	PROPN
ftr-378	752	12	,	,	PUNCT
ftr-378	752	13	state	state	NOUN
ftr-378	752	14	estate	estate	NOUN
ftr-378	752	15	taxes	taxis	NOUN
ftr-378	752	16	after	after	ADP
ftr-378	752	17	egtrra	egtrra	NOUN
ftr-378	752	18	:	:	PUNCT
ftr-378	752	19	a	a	DET
ftr-378	752	20	long	long	ADJ
ftr-378	752	21	day	day	NOUN
ftr-378	752	22	’s	’s	PART
ftr-378	752	23	journey	journey	NOUN
ftr-378	752	24	into	into	ADP
ftr-378	752	25	night	night	NOUN
ftr-378	752	26	,	,	PUNCT
ftr-378	752	27	17	17	NUM
ftr-378	752	28	quinnipiac	quinnipiac	PROPN
ftr-378	752	29	prob	prob	PROPN
ftr-378	752	30	.	.	PUNCT
ftr-378	753	1	l.	l.	PROPN
ftr-378	753	2	j.	j.	PROPN
ftr-378	753	3	317	317	PROPN
ftr-378	753	4	,	,	PUNCT
ftr-378	753	5	318	318	NUM
ftr-378	753	6	(	(	PUNCT
ftr-378	753	7	2004	2004	NUM
ftr-378	753	8	)	)	PUNCT
ftr-378	753	9	.	.	PUNCT
ftr-378	754	1	as	as	SCONJ
ftr-378	754	2	discussed	discuss	VERB
ftr-378	754	3	infra	infra	NOUN
ftr-378	754	4	note	note	VERB
ftr-378	754	5	152	152	NUM
ftr-378	754	6	,	,	PUNCT
ftr-378	754	7	congress	congress	PROPN
ftr-378	754	8	repealed	repeal	VERB
ftr-378	754	9	the	the	DET
ftr-378	754	10	state	state	NOUN
ftr-378	754	11	death	death	NOUN
ftr-378	754	12	tax	tax	NOUN
ftr-378	754	13	credit	credit	NOUN
ftr-378	754	14	in	in	ADP
ftr-378	754	15	2001	2001	NUM
ftr-378	754	16	,	,	PUNCT
ftr-378	754	17	leading	lead	VERB
ftr-378	754	18	many	many	ADJ
ftr-378	754	19	state	state	NOUN
ftr-378	754	20	governments	government	NOUN
ftr-378	754	21	to	to	PART
ftr-378	754	22	completely	completely	ADV
ftr-378	754	23	redesign	redesign	VERB
ftr-378	754	24	their	their	PRON
ftr-378	754	25	state	state	NOUN
ftr-378	754	26	estate	estate	NOUN
ftr-378	754	27	tax	tax	NOUN
ftr-378	754	28	regimes	regime	NOUN
ftr-378	754	29	.	.	PUNCT
ftr-378	755	1	127	127	NUM
ftr-378	755	2	.	.	PUNCT
ftr-378	756	1	joel	joel	PROPN
ftr-378	756	2	michael	michael	PROPN
ftr-378	756	3	,	,	PUNCT
ftr-378	756	4	state	state	NOUN
ftr-378	756	5	estate	estate	NOUN
ftr-378	756	6	,	,	PUNCT
ftr-378	756	7	inheritance	inheritance	NOUN
ftr-378	756	8	and	and	CCONJ
ftr-378	756	9	gift	gift	NOUN
ftr-378	756	10	taxes	taxis	NOUN
ftr-378	756	11	five	five	NUM
ftr-378	756	12	years	year	NOUN
ftr-378	756	13	after	after	ADP
ftr-378	756	14	egtrra	egtrra	NOUN
ftr-378	756	15	,	,	PUNCT
ftr-378	756	16	state	state	NOUN
ftr-378	756	17	tax	tax	NOUN
ftr-378	756	18	notes	note	NOUN
ftr-378	756	19	,	,	PUNCT
ftr-378	756	20	dec	dec	PROPN
ftr-378	756	21	.	.	PROPN
ftr-378	756	22	25	25	NUM
ftr-378	756	23	,	,	PUNCT
ftr-378	756	24	2006	2006	NUM
ftr-378	756	25	,	,	PUNCT
ftr-378	756	26	at	at	ADP
ftr-378	756	27	871	871	NUM
ftr-378	756	28	,	,	PUNCT
ftr-378	756	29	873	873	NUM
ftr-378	756	30	-	-	SYM
ftr-378	756	31	78	78	NUM
ftr-378	756	32	.	.	PUNCT
ftr-378	757	1	as	as	ADP
ftr-378	757	2	noted	note	VERB
ftr-378	757	3	supra	supra	PROPN
ftr-378	757	4	note	note	PROPN
ftr-378	757	5	126	126	NUM
ftr-378	757	6	,	,	PUNCT
ftr-378	757	7	this	this	DET
ftr-378	757	8	phenomenon	phenomenon	NOUN
ftr-378	757	9	was	be	AUX
ftr-378	757	10	a	a	DET
ftr-378	757	11	direct	direct	ADJ
ftr-378	757	12	response	response	NOUN
ftr-378	757	13	to	to	ADP
ftr-378	757	14	congressional	congressional	ADJ
ftr-378	757	15	repeal	repeal	NOUN
ftr-378	757	16	of	of	ADP
ftr-378	757	17	the	the	DET
ftr-378	757	18	state	state	NOUN
ftr-378	757	19	death	death	NOUN
ftr-378	757	20	tax	tax	NOUN
ftr-378	757	21	credit	credit	NOUN
ftr-378	757	22	in	in	ADP
ftr-378	757	23	2001	2001	NUM
ftr-378	757	24	.	.	PUNCT
ftr-378	758	1	128	128	NUM
ftr-378	758	2	.	.	PUNCT
ftr-378	758	3	cooper	cooper	PROPN
ftr-378	758	4	,	,	PUNCT
ftr-378	758	5	ivimey	ivimey	PROPN
ftr-378	758	6	&	&	CCONJ
ftr-378	758	7	vincenti	vincenti	PROPN
ftr-378	758	8	,	,	PUNCT
ftr-378	758	9	supra	supra	ADJ
ftr-378	758	10	note	note	NOUN
ftr-378	758	11	126	126	NUM
ftr-378	758	12	,	,	PUNCT
ftr-378	758	13	at	at	ADP
ftr-378	758	14	332	332	NUM
ftr-378	758	15	-	-	SYM
ftr-378	758	16	36	36	NUM
ftr-378	758	17	.	.	PUNCT
ftr-378	759	1	904	904	NUM
ftr-378	759	2	florida	florida	PROPN
ftr-378	759	3	tax	tax	NOUN
ftr-378	759	4	review	review	NOUN
ftr-378	759	5	[	[	X
ftr-378	759	6	vol.9:10	vol.9:10	NOUN
ftr-378	759	7	consider	consider	VERB
ftr-378	759	8	the	the	DET
ftr-378	759	9	example	example	NOUN
ftr-378	759	10	of	of	ADP
ftr-378	759	11	connecticut	connecticut	PROPN
ftr-378	759	12	,	,	PUNCT
ftr-378	759	13	where	where	SCONJ
ftr-378	759	14	the	the	DET
ftr-378	759	15	state	state	NOUN
ftr-378	759	16	estate	estate	NOUN
ftr-378	759	17	tax	tax	NOUN
ftr-378	759	18	exemption	exemption	NOUN
ftr-378	759	19	historically	historically	ADV
ftr-378	759	20	had	have	AUX
ftr-378	759	21	been	be	AUX
ftr-378	759	22	$	$	SYM
ftr-378	759	23	2,000,000	2,000,000	NUM
ftr-378	759	24	.	.	PUNCT
ftr-378	760	1	129	129	NUM
ftr-378	760	2	recent	recent	ADJ
ftr-378	760	3	data	datum	NOUN
ftr-378	760	4	from	from	ADP
ftr-378	760	5	that	that	DET
ftr-378	760	6	state	state	NOUN
ftr-378	760	7	shows	show	VERB
ftr-378	760	8	that	that	SCONJ
ftr-378	760	9	more	more	ADJ
ftr-378	760	10	than	than	ADP
ftr-378	760	11	57	57	NUM
ftr-378	760	12	%	%	NOUN
ftr-378	760	13	of	of	ADP
ftr-378	760	14	taxable	taxable	ADJ
ftr-378	760	15	estate	estate	NOUN
ftr-378	760	16	tax	tax	NOUN
ftr-378	760	17	returns	return	NOUN
ftr-378	760	18	reported	report	VERB
ftr-378	760	19	taxable	taxable	ADJ
ftr-378	760	20	estates	estate	NOUN
ftr-378	760	21	of	of	ADP
ftr-378	760	22	$	$	SYM
ftr-378	760	23	2,000,000	2,000,000	NUM
ftr-378	760	24	to	to	PART
ftr-378	760	25	$	$	SYM
ftr-378	760	26	4,000,000	4,000,000	NUM
ftr-378	760	27	.	.	PUNCT
ftr-378	761	1	130	130	NUM
ftr-378	761	2	yet	yet	CCONJ
ftr-378	761	3	these	these	DET
ftr-378	761	4	returns	return	NOUN
ftr-378	761	5	generated	generate	VERB
ftr-378	761	6	less	less	ADJ
ftr-378	761	7	than	than	ADP
ftr-378	761	8	15	15	NUM
ftr-378	761	9	%	%	NOUN
ftr-378	761	10	of	of	ADP
ftr-378	761	11	the	the	DET
ftr-378	761	12	state	state	NOUN
ftr-378	761	13	’s	’s	PART
ftr-378	761	14	estate	estate	NOUN
ftr-378	761	15	tax	tax	NOUN
ftr-378	761	16	revenue	revenue	NOUN
ftr-378	761	17	.	.	PUNCT
ftr-378	762	1	131	131	NUM
ftr-378	762	2	vermont	vermont	PROPN
ftr-378	762	3	’s	’s	PART
ftr-378	762	4	estate	estate	NOUN
ftr-378	762	5	tax	tax	NOUN
ftr-378	762	6	features	feature	VERB
ftr-378	762	7	a	a	DET
ftr-378	762	8	$	$	SYM
ftr-378	762	9	675,000	675,000	NUM
ftr-378	762	10	exemption	exemption	NOUN
ftr-378	762	11	.	.	PUNCT
ftr-378	763	1	132	132	NUM
ftr-378	763	2	however	however	ADV
ftr-378	763	3	,	,	PUNCT
ftr-378	763	4	in	in	ADP
ftr-378	763	5	one	one	NUM
ftr-378	763	6	recent	recent	ADJ
ftr-378	763	7	year	year	NOUN
ftr-378	763	8	estates	estate	NOUN
ftr-378	763	9	of	of	ADP
ftr-378	763	10	$	$	SYM
ftr-378	763	11	5,000,000	5,000,000	NUM
ftr-378	763	12	or	or	CCONJ
ftr-378	763	13	less	less	ADV
ftr-378	763	14	generated	generate	VERB
ftr-378	763	15	nearly	nearly	ADV
ftr-378	763	16	90	90	NUM
ftr-378	763	17	%	%	NOUN
ftr-378	763	18	of	of	ADP
ftr-378	763	19	vermont	vermont	PROPN
ftr-378	763	20	’s	’s	PART
ftr-378	763	21	estate	estate	NOUN
ftr-378	763	22	tax	tax	NOUN
ftr-378	763	23	filings	filing	NOUN
ftr-378	763	24	but	but	CCONJ
ftr-378	763	25	only	only	ADV
ftr-378	763	26	20	20	NUM
ftr-378	763	27	%	%	NOUN
ftr-378	763	28	of	of	ADP
ftr-378	763	29	the	the	DET
ftr-378	763	30	tax	tax	NOUN
ftr-378	763	31	revenue	revenue	NOUN
ftr-378	763	32	.	.	PUNCT
ftr-378	764	1	133	133	NUM
ftr-378	764	2	similarly	similarly	ADV
ftr-378	764	3	,	,	PUNCT
ftr-378	764	4	estates	estate	NOUN
ftr-378	764	5	of	of	ADP
ftr-378	764	6	$	$	SYM
ftr-378	764	7	5,000,000	5,000,000	NUM
ftr-378	764	8	or	or	CCONJ
ftr-378	764	9	less	less	ADJ
ftr-378	764	10	generate	generate	VERB
ftr-378	764	11	more	more	ADJ
ftr-378	764	12	than	than	ADP
ftr-378	764	13	90	90	NUM
ftr-378	764	14	%	%	NOUN
ftr-378	764	15	of	of	ADP
ftr-378	764	16	the	the	DET
ftr-378	764	17	taxable	taxable	ADJ
ftr-378	764	18	estate	estate	NOUN
ftr-378	764	19	tax	tax	NOUN
ftr-378	764	20	returns	return	NOUN
ftr-378	764	21	filed	file	VERB
ftr-378	764	22	each	each	DET
ftr-378	764	23	year	year	NOUN
ftr-378	764	24	in	in	ADP
ftr-378	764	25	new	new	PROPN
ftr-378	764	26	york	york	PROPN
ftr-378	764	27	state	state	NOUN
ftr-378	764	28	yet	yet	ADV
ftr-378	764	29	produce	produce	VERB
ftr-378	764	30	just	just	ADV
ftr-378	764	31	30	30	NUM
ftr-378	764	32	%	%	NOUN
ftr-378	764	33	of	of	ADP
ftr-378	764	34	the	the	DET
ftr-378	764	35	state	state	NOUN
ftr-378	764	36	’s	’s	PART
ftr-378	764	37	estate	estate	NOUN
ftr-378	764	38	tax	tax	NOUN
ftr-378	764	39	revenue	revenue	NOUN
ftr-378	764	40	.	.	PUNCT
ftr-378	765	1	134	134	NUM
ftr-378	765	2	if	if	SCONJ
ftr-378	765	3	these	these	DET
ftr-378	765	4	states	state	NOUN
ftr-378	765	5	were	be	AUX
ftr-378	765	6	to	to	PART
ftr-378	765	7	increase	increase	VERB
ftr-378	765	8	their	their	PRON
ftr-378	765	9	state	state	NOUN
ftr-378	765	10	estate	estate	NOUN
ftr-378	765	11	tax	tax	NOUN
ftr-378	765	12	exemptions	exemption	NOUN
ftr-378	765	13	,	,	PUNCT
ftr-378	765	14	perhaps	perhaps	ADV
ftr-378	765	15	to	to	ADP
ftr-378	765	16	a	a	DET
ftr-378	765	17	level	level	NOUN
ftr-378	765	18	as	as	ADV
ftr-378	765	19	high	high	ADJ
ftr-378	765	20	as	as	ADP
ftr-378	765	21	$	$	SYM
ftr-378	765	22	5,000,000	5,000,000	NUM
ftr-378	765	23	,	,	PUNCT
ftr-378	765	24	they	they	PRON
ftr-378	765	25	would	would	AUX
ftr-378	765	26	free	free	VERB
ftr-378	765	27	countless	countless	ADJ
ftr-378	765	28	taxpayers	taxpayer	NOUN
ftr-378	765	29	from	from	ADP
ftr-378	765	30	the	the	DET
ftr-378	765	31	planning	planning	NOUN
ftr-378	765	32	,	,	PUNCT
ftr-378	765	33	administrative	administrative	ADJ
ftr-378	765	34	and	and	CCONJ
ftr-378	765	35	compliance	compliance	NOUN
ftr-378	765	36	burdens	burden	NOUN
ftr-378	765	37	associated	associate	VERB
ftr-378	765	38	with	with	ADP
ftr-378	765	39	state	state	NOUN
ftr-378	765	40	estate	estate	NOUN
ftr-378	765	41	taxes	taxis	NOUN
ftr-378	765	42	while	while	SCONJ
ftr-378	765	43	preserving	preserve	VERB
ftr-378	765	44	the	the	DET
ftr-378	765	45	vast	vast	ADJ
ftr-378	765	46	majority	majority	NOUN
ftr-378	765	47	of	of	ADP
ftr-378	765	48	current	current	ADJ
ftr-378	765	49	estate	estate	NOUN
ftr-378	765	50	tax	tax	NOUN
ftr-378	765	51	revenues	revenue	NOUN
ftr-378	765	52	.	.	PUNCT
ftr-378	766	1	the	the	DET
ftr-378	766	2	first	first	ADJ
ftr-378	766	3	lesson	lesson	NOUN
ftr-378	766	4	of	of	ADP
ftr-378	766	5	1932	1932	NUM
ftr-378	766	6	thus	thus	ADV
ftr-378	766	7	remains	remain	VERB
ftr-378	766	8	true	true	ADJ
ftr-378	766	9	today	today	NOUN
ftr-378	766	10	.	.	PUNCT
ftr-378	767	1	the	the	DET
ftr-378	767	2	vast	vast	ADJ
ftr-378	767	3	majority	majority	NOUN
ftr-378	767	4	of	of	ADP
ftr-378	767	5	estate	estate	NOUN
ftr-378	767	6	tax	tax	NOUN
ftr-378	767	7	revenue	revenue	NOUN
ftr-378	767	8	comes	come	VERB
ftr-378	767	9	from	from	ADP
ftr-378	767	10	the	the	DET
ftr-378	767	11	largest	large	ADJ
ftr-378	767	12	estates	estate	NOUN
ftr-378	767	13	,	,	PUNCT
ftr-378	767	14	and	and	CCONJ
ftr-378	767	15	thus	thus	ADV
ftr-378	767	16	the	the	DET
ftr-378	767	17	revenuegeneration	revenuegeneration	NOUN
ftr-378	767	18	potential	potential	NOUN
ftr-378	767	19	of	of	ADP
ftr-378	767	20	the	the	DET
ftr-378	767	21	estate	estate	NOUN
ftr-378	767	22	tax	tax	NOUN
ftr-378	767	23	,	,	PUNCT
ftr-378	767	24	is	be	AUX
ftr-378	767	25	almost	almost	ADV
ftr-378	767	26	entirely	entirely	ADV
ftr-378	767	27	a	a	DET
ftr-378	767	28	product	product	NOUN
ftr-378	767	29	of	of	ADP
ftr-378	767	30	the	the	DET
ftr-378	767	31	rate	rate	NOUN
ftr-378	767	32	129	129	NUM
ftr-378	767	33	.	.	PUNCT
ftr-378	768	1	conn	conn	PROPN
ftr-378	768	2	.	.	PUNCT
ftr-378	769	1	gen	gen	PROPN
ftr-378	769	2	.	.	PROPN
ftr-378	769	3	stat	stat	PROPN
ftr-378	769	4	.	.	PUNCT
ftr-378	770	1	§	§	PROPN
ftr-378	770	2	12	12	NUM
ftr-378	770	3	-	-	SYM
ftr-378	770	4	391(g)(1	391(g)(1	NUM
ftr-378	770	5	)	)	PUNCT
ftr-378	770	6	(	(	PUNCT
ftr-378	770	7	2009	2009	NUM
ftr-378	770	8	)	)	PUNCT
ftr-378	770	9	.	.	PUNCT
ftr-378	771	1	effective	effective	ADJ
ftr-378	771	2	jan	jan	PROPN
ftr-378	771	3	.	.	PROPN
ftr-378	771	4	1	1	NUM
ftr-378	771	5	,	,	PUNCT
ftr-378	771	6	2010	2010	NUM
ftr-378	771	7	,	,	PUNCT
ftr-378	771	8	the	the	DET
ftr-378	771	9	connecticut	connecticut	PROPN
ftr-378	771	10	estate	estate	NOUN
ftr-378	771	11	tax	tax	NOUN
ftr-378	771	12	exemption	exemption	NOUN
ftr-378	771	13	increased	increase	VERB
ftr-378	771	14	from	from	ADP
ftr-378	771	15	$	$	SYM
ftr-378	771	16	2,000,000	2,000,000	NUM
ftr-378	771	17	to	to	PART
ftr-378	771	18	$	$	SYM
ftr-378	771	19	3,500,000	3,500,000	NUM
ftr-378	771	20	.	.	PUNCT
ftr-378	772	1	conn	conn	PROPN
ftr-378	772	2	.	.	PUNCT
ftr-378	773	1	gen	gen	PROPN
ftr-378	773	2	.	.	PROPN
ftr-378	773	3	stat	stat	PROPN
ftr-378	773	4	.	.	PUNCT
ftr-378	774	1	§	§	PROPN
ftr-378	774	2	12	12	NUM
ftr-378	774	3	-	-	PUNCT
ftr-378	774	4	391(g)(2	391(g)(2	NUM
ftr-378	774	5	)	)	PUNCT
ftr-378	774	6	(	(	PUNCT
ftr-378	774	7	2009	2009	NUM
ftr-378	774	8	)	)	PUNCT
ftr-378	774	9	.	.	PUNCT
ftr-378	775	1	between	between	ADP
ftr-378	775	2	2005	2005	NUM
ftr-378	775	3	and	and	CCONJ
ftr-378	775	4	2009	2009	NUM
ftr-378	775	5	,	,	PUNCT
ftr-378	775	6	connecticut	connecticut	PROPN
ftr-378	775	7	’s	’s	PART
ftr-378	775	8	estate	estate	NOUN
ftr-378	775	9	tax	tax	NOUN
ftr-378	775	10	features	feature	VERB
ftr-378	775	11	a	a	DET
ftr-378	775	12	rather	rather	ADV
ftr-378	775	13	unique	unique	ADJ
ftr-378	775	14	feature	feature	NOUN
ftr-378	775	15	—	—	PUNCT
ftr-378	775	16	a	a	DET
ftr-378	775	17	‘	'	PUNCT
ftr-378	775	18	cliff	cliff	NOUN
ftr-378	775	19	’	'	PUNCT
ftr-378	775	20	in	in	ADP
ftr-378	775	21	the	the	DET
ftr-378	775	22	rate	rate	NOUN
ftr-378	775	23	table	table	NOUN
ftr-378	775	24	whereby	whereby	SCONJ
ftr-378	775	25	estates	estate	NOUN
ftr-378	775	26	below	below	ADP
ftr-378	775	27	$	$	SYM
ftr-378	775	28	2,000,000	2,000,000	NUM
ftr-378	775	29	paid	pay	VERB
ftr-378	775	30	no	no	DET
ftr-378	775	31	estate	estate	NOUN
ftr-378	775	32	tax	tax	NOUN
ftr-378	775	33	while	while	SCONJ
ftr-378	775	34	estates	estate	NOUN
ftr-378	775	35	above	above	ADP
ftr-378	775	36	$	$	SYM
ftr-378	775	37	2,000,000	2,000,000	NUM
ftr-378	775	38	were	be	AUX
ftr-378	775	39	taxed	tax	VERB
ftr-378	775	40	on	on	ADP
ftr-378	775	41	the	the	DET
ftr-378	775	42	entire	entire	ADJ
ftr-378	775	43	estate	estate	NOUN
ftr-378	775	44	,	,	PUNCT
ftr-378	775	45	including	include	VERB
ftr-378	775	46	the	the	DET
ftr-378	775	47	first	first	ADJ
ftr-378	775	48	$	$	SYM
ftr-378	775	49	2,000,000	2,000,000	NUM
ftr-378	775	50	of	of	ADP
ftr-378	775	51	assets	asset	NOUN
ftr-378	775	52	.	.	PUNCT
ftr-378	776	1	i	i	PRON
ftr-378	776	2	d.	d.	VERB
ftr-378	776	3	this	this	DET
ftr-378	776	4	extremely	extremely	ADV
ftr-378	776	5	controversial	controversial	ADJ
ftr-378	776	6	feature	feature	NOUN
ftr-378	776	7	of	of	ADP
ftr-378	776	8	the	the	DET
ftr-378	776	9	tax	tax	NOUN
ftr-378	776	10	system	system	NOUN
ftr-378	776	11	actually	actually	ADV
ftr-378	776	12	offered	offer	VERB
ftr-378	776	13	a	a	DET
ftr-378	776	14	considerable	considerable	ADJ
ftr-378	776	15	efficiency	efficiency	NOUN
ftr-378	776	16	advantage	advantage	NOUN
ftr-378	776	17	by	by	ADP
ftr-378	776	18	freeing	free	VERB
ftr-378	776	19	many	many	ADJ
ftr-378	776	20	modest	modest	ADJ
ftr-378	776	21	estates	estate	NOUN
ftr-378	776	22	from	from	ADP
ftr-378	776	23	the	the	DET
ftr-378	776	24	administrative	administrative	ADJ
ftr-378	776	25	burdens	burden	NOUN
ftr-378	776	26	caused	cause	VERB
ftr-378	776	27	by	by	ADP
ftr-378	776	28	a	a	DET
ftr-378	776	29	lower	low	ADJ
ftr-378	776	30	exemption	exemption	NOUN
ftr-378	776	31	yet	yet	ADV
ftr-378	776	32	maximizing	maximize	VERB
ftr-378	776	33	the	the	DET
ftr-378	776	34	revenue	revenue	NOUN
ftr-378	776	35	collected	collect	VERB
ftr-378	776	36	from	from	ADP
ftr-378	776	37	larger	large	ADJ
ftr-378	776	38	estates	estate	NOUN
ftr-378	776	39	.	.	PUNCT
ftr-378	777	1	130	130	NUM
ftr-378	777	2	.	.	PUNCT
ftr-378	778	1	connecticut	connecticut	PROPN
ftr-378	778	2	department	department	PROPN
ftr-378	778	3	of	of	ADP
ftr-378	778	4	revenue	revenue	NOUN
ftr-378	778	5	services	services	PROPN
ftr-378	778	6	&	&	CCONJ
ftr-378	778	7	connecticut	connecticut	PROPN
ftr-378	778	8	office	office	PROPN
ftr-378	778	9	of	of	ADP
ftr-378	778	10	policy	policy	NOUN
ftr-378	778	11	and	and	CCONJ
ftr-378	778	12	management	management	NOUN
ftr-378	778	13	,	,	PUNCT
ftr-378	778	14	estate	estate	NOUN
ftr-378	778	15	tax	tax	NOUN
ftr-378	778	16	study	study	NOUN
ftr-378	778	17	,	,	PUNCT
ftr-378	778	18	13	13	NUM
ftr-378	778	19	(	(	PUNCT
ftr-378	778	20	2008	2008	NUM
ftr-378	778	21	)	)	PUNCT
ftr-378	778	22	(	(	PUNCT
ftr-378	778	23	data	datum	NOUN
ftr-378	778	24	for	for	ADP
ftr-378	778	25	fiscal	fiscal	ADJ
ftr-378	778	26	year	year	NOUN
ftr-378	778	27	2006	2006	NUM
ftr-378	778	28	-	-	SYM
ftr-378	778	29	07	07	NUM
ftr-378	778	30	)	)	PUNCT
ftr-378	778	31	,	,	PUNCT
ftr-378	778	32	available	available	ADJ
ftr-378	778	33	at	at	ADP
ftr-378	778	34	http://www.ct.gov/drs/lib/drs/research/estatetaxstudy/estatetaxstudyfinal	http://www.ct.gov/drs/lib/drs/research/estatetaxstudy/estatetaxstudyfinal	PROPN
ftr-378	778	35	report.pdf	report.pdf	PROPN
ftr-378	778	36	.	.	PROPN
ftr-378	779	1	131	131	NUM
ftr-378	779	2	.	.	PUNCT
ftr-378	780	1	i	i	PRON
ftr-378	780	2	d.	d.	PROPN
ftr-378	780	3	132	132	NUM
ftr-378	780	4	.	.	PUNCT
ftr-378	781	1	vt	vt	PROPN
ftr-378	781	2	.	.	PROPN
ftr-378	781	3	stat	stat	PROPN
ftr-378	781	4	.	.	PUNCT
ftr-378	782	1	ann	ann	PROPN
ftr-378	782	2	.	.	PUNCT
ftr-378	783	1	tit	tit	PROPN
ftr-378	783	2	.	.	PUNCT
ftr-378	784	1	32	32	NUM
ftr-378	784	2	,	,	PUNCT
ftr-378	784	3	§	§	PROPN
ftr-378	784	4	7442(a	7442(a	NUM
ftr-378	784	5	)	)	PUNCT
ftr-378	784	6	(	(	PUNCT
ftr-378	784	7	2009	2009	NUM
ftr-378	784	8	)	)	PUNCT
ftr-378	784	9	(	(	PUNCT
ftr-378	784	10	incorporating	incorporate	VERB
ftr-378	784	11	the	the	DET
ftr-378	784	12	$	$	SYM
ftr-378	784	13	675,000	675,000	NUM
ftr-378	784	14	federal	federal	ADJ
ftr-378	784	15	exemption	exemption	NOUN
ftr-378	784	16	in	in	ADP
ftr-378	784	17	effect	effect	NOUN
ftr-378	784	18	on	on	ADP
ftr-378	784	19	jan	jan	PROPN
ftr-378	784	20	.	.	PROPN
ftr-378	784	21	1	1	NUM
ftr-378	784	22	,	,	PUNCT
ftr-378	784	23	2001	2001	NUM
ftr-378	784	24	)	)	PUNCT
ftr-378	784	25	.	.	PUNCT
ftr-378	785	1	133	133	NUM
ftr-378	785	2	.	.	PUNCT
ftr-378	786	1	sara	sara	PROPN
ftr-378	786	2	teachout	teachout	PROPN
ftr-378	786	3	,	,	PUNCT
ftr-378	786	4	joint	joint	ADJ
ftr-378	786	5	fiscal	fiscal	ADJ
ftr-378	786	6	office	office	NOUN
ftr-378	786	7	,	,	PUNCT
ftr-378	786	8	vermont	vermont	PROPN
ftr-378	786	9	estate	estate	PROPN
ftr-378	786	10	tax	tax	NOUN
ftr-378	786	11	brief	brief	NOUN
ftr-378	786	12	7	7	NUM
ftr-378	786	13	(	(	PUNCT
ftr-378	786	14	2001	2001	NUM
ftr-378	786	15	)	)	PUNCT
ftr-378	786	16	(	(	PUNCT
ftr-378	786	17	partial	partial	ADJ
ftr-378	786	18	data	datum	NOUN
ftr-378	786	19	for	for	ADP
ftr-378	786	20	fiscal	fiscal	ADJ
ftr-378	786	21	year	year	NOUN
ftr-378	786	22	2001	2001	NUM
ftr-378	786	23	)	)	PUNCT
ftr-378	786	24	,	,	PUNCT
ftr-378	786	25	available	available	ADJ
ftr-378	786	26	at	at	ADP
ftr-378	786	27	www.leg.state.vt.us/jfo/reports/estate	www.leg.state.vt.us/jfo/reports/estate	ADJ
ftr-378	786	28	tax	tax	NOUN
ftr-378	786	29	brief	brief	NOUN
ftr-378	786	30	12-2001.pdf	12-2001.pdf	NUM
ftr-378	786	31	.	.	PUNCT
ftr-378	787	1	in	in	ADP
ftr-378	787	2	2001	2001	NUM
ftr-378	787	3	,	,	PUNCT
ftr-378	787	4	the	the	DET
ftr-378	787	5	largest	large	ADJ
ftr-378	787	6	5	5	NUM
ftr-378	787	7	vermont	vermont	NOUN
ftr-378	787	8	estates	estate	NOUN
ftr-378	787	9	produced	produce	VERB
ftr-378	787	10	75	75	NUM
ftr-378	787	11	%	%	NOUN
ftr-378	787	12	of	of	ADP
ftr-378	787	13	the	the	DET
ftr-378	787	14	state	state	NOUN
ftr-378	787	15	estate	estate	NOUN
ftr-378	787	16	tax	tax	NOUN
ftr-378	787	17	revenue	revenue	NOUN
ftr-378	787	18	.	.	PUNCT
ftr-378	788	1	i	i	PRON
ftr-378	788	2	d.	d.	PROPN
ftr-378	788	3	in	in	ADP
ftr-378	788	4	2009	2009	NUM
ftr-378	788	5	,	,	PUNCT
ftr-378	788	6	a	a	DET
ftr-378	788	7	single	single	ADJ
ftr-378	788	8	vermont	vermont	NOUN
ftr-378	788	9	estate	estate	NOUN
ftr-378	788	10	paid	pay	VERB
ftr-378	788	11	$	$	SYM
ftr-378	788	12	13	13	NUM
ftr-378	788	13	million	million	NUM
ftr-378	788	14	in	in	ADP
ftr-378	788	15	vermont	vermont	PROPN
ftr-378	788	16	estate	estate	NOUN
ftr-378	788	17	taxes	taxis	NOUN
ftr-378	788	18	,	,	PUNCT
ftr-378	788	19	nearly	nearly	ADV
ftr-378	788	20	single	single	ADV
ftr-378	788	21	-	-	PUNCT
ftr-378	788	22	handedly	handedly	ADV
ftr-378	788	23	balancing	balance	VERB
ftr-378	788	24	the	the	DET
ftr-378	788	25	state	state	NOUN
ftr-378	788	26	’s	’s	PART
ftr-378	788	27	budget	budget	NOUN
ftr-378	788	28	.	.	PUNCT
ftr-378	789	1	state	state	NOUN
ftr-378	789	2	gets	get	VERB
ftr-378	789	3	$	$	SYM
ftr-378	789	4	13	13	NUM
ftr-378	789	5	million	million	NUM
ftr-378	789	6	windfall	windfall	NOUN
ftr-378	789	7	inheritance	inheritance	NOUN
ftr-378	789	8	,	,	PUNCT
ftr-378	789	9	rutland	rutland	PROPN
ftr-378	789	10	herald.com	herald.com	X
ftr-378	789	11	,	,	PUNCT
ftr-378	789	12	jun	jun	PROPN
ftr-378	789	13	.	.	PROPN
ftr-378	789	14	9	9	NUM
ftr-378	789	15	,	,	PUNCT
ftr-378	789	16	2009	2009	NUM
ftr-378	789	17	,	,	PUNCT
ftr-378	789	18	available	available	ADJ
ftr-378	789	19	at	at	ADP
ftr-378	789	20	http://www.rutlandherald.com/article/20090609/thisjustin/906099995	http://www.rutlandherald.com/article/20090609/thisjustin/906099995	ADV
ftr-378	789	21	.	.	PUNCT
ftr-378	790	1	134	134	NUM
ftr-378	790	2	.	.	PUNCT
ftr-378	791	1	new	new	PROPN
ftr-378	791	2	york	york	PROPN
ftr-378	791	3	state	state	PROPN
ftr-378	791	4	department	department	PROPN
ftr-378	791	5	of	of	ADP
ftr-378	791	6	taxation	taxation	NOUN
ftr-378	791	7	and	and	CCONJ
ftr-378	791	8	finance	finance	NOUN
ftr-378	791	9	,	,	PUNCT
ftr-378	791	10	office	office	NOUN
ftr-378	791	11	of	of	ADP
ftr-378	791	12	tax	tax	NOUN
ftr-378	791	13	policy	policy	NOUN
ftr-378	791	14	analysis	analysis	NOUN
ftr-378	791	15	,	,	PUNCT
ftr-378	791	16	new	new	PROPN
ftr-378	791	17	york	york	PROPN
ftr-378	791	18	state	state	PROPN
ftr-378	791	19	estate	estate	NOUN
ftr-378	791	20	tax	tax	NOUN
ftr-378	791	21	sfy	sfy	ADV
ftr-378	791	22	2000	2000	NUM
ftr-378	791	23	-	-	SYM
ftr-378	791	24	01	01	NUM
ftr-378	791	25	:	:	PUNCT
ftr-378	791	26	analysis	analysis	NOUN
ftr-378	791	27	of	of	ADP
ftr-378	791	28	tax	tax	NOUN
ftr-378	791	29	returns	return	NOUN
ftr-378	791	30	9	9	NUM
ftr-378	791	31	(	(	PUNCT
ftr-378	791	32	2001	2001	NUM
ftr-378	791	33	)	)	PUNCT
ftr-378	791	34	(	(	PUNCT
ftr-378	791	35	data	datum	NOUN
ftr-378	791	36	for	for	ADP
ftr-378	791	37	fiscal	fiscal	ADJ
ftr-378	791	38	year	year	NOUN
ftr-378	791	39	2000	2000	NUM
ftr-378	791	40	-	-	SYM
ftr-378	791	41	01	01	NUM
ftr-378	791	42	)	)	PUNCT
ftr-378	791	43	,	,	PUNCT
ftr-378	791	44	available	available	ADJ
ftr-378	791	45	at	at	ADP
ftr-378	791	46	http://www.tax.state.ny.us/pdf/stats/stat_estate/new_york_state_estate_tax_sfy_2000	http://www.tax.state.ny.us/pdf/stats/stat_estate/new_york_state_estate_tax_sfy_2000	X
ftr-378	791	47	_	_	PUNCT
ftr-378	791	48	01.pdf	01.pdf	PROPN
ftr-378	791	49	.	.	PROPN
ftr-378	791	50	2010	2010	NUM
ftr-378	791	51	]	]	PUNCT
ftr-378	791	52	ghosts	ghost	NOUN
ftr-378	791	53	of	of	ADP
ftr-378	791	54	1932	1932	NUM
ftr-378	791	55	905	905	NUM
ftr-378	791	56	structure	structure	NOUN
ftr-378	791	57	applied	apply	VERB
ftr-378	791	58	to	to	ADP
ftr-378	791	59	these	these	DET
ftr-378	791	60	estates	estate	NOUN
ftr-378	791	61	.	.	PUNCT
ftr-378	792	1	within	within	ADP
ftr-378	792	2	reasonable	reasonable	ADJ
ftr-378	792	3	limits	limit	NOUN
ftr-378	792	4	,	,	PUNCT
ftr-378	792	5	the	the	DET
ftr-378	792	6	size	size	NOUN
ftr-378	792	7	of	of	ADP
ftr-378	792	8	the	the	DET
ftr-378	792	9	exemption	exemption	NOUN
ftr-378	792	10	will	will	AUX
ftr-378	792	11	have	have	VERB
ftr-378	792	12	significant	significant	ADJ
ftr-378	792	13	administrative	administrative	ADJ
ftr-378	792	14	implications	implication	NOUN
ftr-378	792	15	but	but	CCONJ
ftr-378	792	16	produce	produce	VERB
ftr-378	792	17	relatively	relatively	ADV
ftr-378	792	18	little	little	ADJ
ftr-378	792	19	revenue	revenue	NOUN
ftr-378	792	20	effect	effect	NOUN
ftr-378	792	21	.	.	PUNCT
ftr-378	793	1	the	the	DET
ftr-378	793	2	notion	notion	NOUN
ftr-378	793	3	that	that	SCONJ
ftr-378	793	4	a	a	DET
ftr-378	793	5	broader	broad	ADJ
ftr-378	793	6	tax	tax	NOUN
ftr-378	793	7	base	base	NOUN
ftr-378	793	8	will	will	AUX
ftr-378	793	9	materially	materially	ADV
ftr-378	793	10	increase	increase	VERB
ftr-378	793	11	estate	estate	NOUN
ftr-378	793	12	tax	tax	NOUN
ftr-378	793	13	collections	collection	NOUN
ftr-378	793	14	is	be	AUX
ftr-378	793	15	as	as	ADV
ftr-378	793	16	inaccurate	inaccurate	ADJ
ftr-378	793	17	in	in	ADP
ftr-378	793	18	2010	2010	NUM
ftr-378	793	19	as	as	SCONJ
ftr-378	793	20	it	it	PRON
ftr-378	793	21	was	be	AUX
ftr-378	793	22	in	in	ADP
ftr-378	793	23	1932	1932	NUM
ftr-378	793	24	.	.	PUNCT
ftr-378	794	1	b.	b.	PROPN
ftr-378	794	2	squeezing	squeeze	VERB
ftr-378	794	3	the	the	DET
ftr-378	794	4	states	state	NOUN
ftr-378	794	5	1	1	NUM
ftr-378	794	6	.	.	PUNCT
ftr-378	795	1	the	the	DET
ftr-378	795	2	choice	choice	NOUN
ftr-378	795	3	the	the	DET
ftr-378	795	4	1926	1926	NUM
ftr-378	795	5	estate	estate	NOUN
ftr-378	795	6	tax	tax	NOUN
ftr-378	795	7	had	have	AUX
ftr-378	795	8	included	include	VERB
ftr-378	795	9	a	a	DET
ftr-378	795	10	“	"	PUNCT
ftr-378	795	11	state	state	NOUN
ftr-378	795	12	death	death	NOUN
ftr-378	795	13	tax	tax	NOUN
ftr-378	795	14	credit	credit	NOUN
ftr-378	795	15	”	"	PUNCT
ftr-378	795	16	mechanism	mechanism	NOUN
ftr-378	795	17	,	,	PUNCT
ftr-378	795	18	which	which	PRON
ftr-378	795	19	provided	provide	VERB
ftr-378	795	20	a	a	DET
ftr-378	795	21	dollar	dollar	NOUN
ftr-378	795	22	-	-	PUNCT
ftr-378	795	23	for	for	ADP
ftr-378	795	24	-	-	PUNCT
ftr-378	795	25	dollar	dollar	NOUN
ftr-378	795	26	reduction	reduction	NOUN
ftr-378	795	27	in	in	ADP
ftr-378	795	28	federal	federal	ADJ
ftr-378	795	29	estate	estate	NOUN
ftr-378	795	30	taxes	taxis	NOUN
ftr-378	795	31	for	for	ADP
ftr-378	795	32	state	state	NOUN
ftr-378	795	33	estate	estate	NOUN
ftr-378	795	34	taxes	taxis	NOUN
ftr-378	795	35	paid	pay	VERB
ftr-378	795	36	.	.	PUNCT
ftr-378	796	1	the	the	DET
ftr-378	796	2	limit	limit	NOUN
ftr-378	796	3	of	of	ADP
ftr-378	796	4	the	the	DET
ftr-378	796	5	credit	credit	NOUN
ftr-378	796	6	was	be	AUX
ftr-378	796	7	an	an	DET
ftr-378	796	8	exceedingly	exceedingly	ADV
ftr-378	796	9	generous	generous	ADJ
ftr-378	796	10	one	one	NUM
ftr-378	796	11	—	—	PUNCT
ftr-378	796	12	up	up	ADP
ftr-378	796	13	to	to	PART
ftr-378	796	14	80	80	NUM
ftr-378	796	15	%	%	NOUN
ftr-378	796	16	of	of	ADP
ftr-378	796	17	the	the	DET
ftr-378	796	18	federal	federal	ADJ
ftr-378	796	19	estate	estate	NOUN
ftr-378	796	20	tax	tax	NOUN
ftr-378	796	21	otherwise	otherwise	ADV
ftr-378	796	22	payable	payable	ADJ
ftr-378	796	23	.	.	PUNCT
ftr-378	797	1	assuming	assume	VERB
ftr-378	797	2	the	the	DET
ftr-378	797	3	applicable	applicable	ADJ
ftr-378	797	4	state	state	NOUN
ftr-378	797	5	government	government	NOUN
ftr-378	797	6	imposed	impose	VERB
ftr-378	797	7	an	an	DET
ftr-378	797	8	estate	estate	NOUN
ftr-378	797	9	tax	tax	NOUN
ftr-378	797	10	sufficient	sufficient	ADJ
ftr-378	797	11	to	to	PART
ftr-378	797	12	maximize	maximize	VERB
ftr-378	797	13	the	the	DET
ftr-378	797	14	potential	potential	NOUN
ftr-378	797	15	of	of	ADP
ftr-378	797	16	this	this	DET
ftr-378	797	17	credit	credit	NOUN
ftr-378	797	18	,	,	PUNCT
ftr-378	797	19	as	as	SCONJ
ftr-378	797	20	most	most	ADJ
ftr-378	797	21	eventually	eventually	ADV
ftr-378	797	22	did	do	VERB
ftr-378	797	23	,	,	PUNCT
ftr-378	797	24	135	135	NUM
ftr-378	797	25	the	the	DET
ftr-378	797	26	result	result	NOUN
ftr-378	797	27	of	of	ADP
ftr-378	797	28	the	the	DET
ftr-378	797	29	state	state	NOUN
ftr-378	797	30	death	death	NOUN
ftr-378	797	31	tax	tax	NOUN
ftr-378	797	32	credit	credit	NOUN
ftr-378	797	33	was	be	AUX
ftr-378	797	34	to	to	PART
ftr-378	797	35	effectively	effectively	ADV
ftr-378	797	36	redirect	redirect	VERB
ftr-378	797	37	80	80	NUM
ftr-378	797	38	%	%	NOUN
ftr-378	797	39	of	of	ADP
ftr-378	797	40	estate	estate	NOUN
ftr-378	797	41	tax	tax	NOUN
ftr-378	797	42	revenues	revenue	NOUN
ftr-378	797	43	to	to	ADP
ftr-378	797	44	the	the	DET
ftr-378	797	45	state	state	NOUN
ftr-378	797	46	governments	government	NOUN
ftr-378	797	47	.	.	PUNCT
ftr-378	798	1	136	136	NUM
ftr-378	798	2	congressional	congressional	ADJ
ftr-378	798	3	leaders	leader	NOUN
ftr-378	798	4	of	of	ADP
ftr-378	798	5	1926	1926	NUM
ftr-378	798	6	envisioned	envision	VERB
ftr-378	798	7	that	that	SCONJ
ftr-378	798	8	the	the	DET
ftr-378	798	9	80	80	NUM
ftr-378	798	10	%	%	NOUN
ftr-378	798	11	state	state	NOUN
ftr-378	798	12	death	death	NOUN
ftr-378	798	13	tax	tax	NOUN
ftr-378	798	14	credit	credit	NOUN
ftr-378	798	15	would	would	AUX
ftr-378	798	16	achieve	achieve	VERB
ftr-378	798	17	two	two	NUM
ftr-378	798	18	policy	policy	NOUN
ftr-378	798	19	ends	end	NOUN
ftr-378	798	20	.	.	PUNCT
ftr-378	799	1	first	first	ADV
ftr-378	799	2	,	,	PUNCT
ftr-378	799	3	since	since	SCONJ
ftr-378	799	4	the	the	DET
ftr-378	799	5	credit	credit	NOUN
ftr-378	799	6	would	would	AUX
ftr-378	799	7	fully	fully	ADV
ftr-378	799	8	offset	offset	VERB
ftr-378	799	9	the	the	DET
ftr-378	799	10	cost	cost	NOUN
ftr-378	799	11	of	of	ADP
ftr-378	799	12	most	most	ADJ
ftr-378	799	13	taxpayers	taxpayer	NOUN
ftr-378	799	14	’	’	PART
ftr-378	799	15	state	state	NOUN
ftr-378	799	16	estate	estate	NOUN
ftr-378	799	17	tax	tax	NOUN
ftr-378	799	18	payments	payment	NOUN
ftr-378	799	19	,	,	PUNCT
ftr-378	799	20	it	it	PRON
ftr-378	799	21	largely	largely	ADV
ftr-378	799	22	equalized	equalize	VERB
ftr-378	799	23	the	the	DET
ftr-378	799	24	total	total	ADJ
ftr-378	799	25	federal	federal	ADJ
ftr-378	799	26	and	and	CCONJ
ftr-378	799	27	state	state	NOUN
ftr-378	799	28	estate	estate	NOUN
ftr-378	799	29	taxes	taxis	NOUN
ftr-378	799	30	paid	pay	VERB
ftr-378	799	31	by	by	ADP
ftr-378	799	32	domiciliaries	domiciliarie	NOUN
ftr-378	799	33	of	of	ADP
ftr-378	799	34	states	state	NOUN
ftr-378	799	35	that	that	PRON
ftr-378	799	36	imposed	impose	VERB
ftr-378	799	37	state	state	NOUN
ftr-378	799	38	estate	estate	NOUN
ftr-378	799	39	taxes	taxis	NOUN
ftr-378	799	40	and	and	CCONJ
ftr-378	799	41	states	state	NOUN
ftr-378	799	42	that	that	PRON
ftr-378	799	43	did	do	VERB
ftr-378	799	44	not	not	PART
ftr-378	799	45	.	.	PUNCT
ftr-378	800	1	the	the	DET
ftr-378	800	2	credit	credit	NOUN
ftr-378	800	3	thus	thus	ADV
ftr-378	800	4	eliminated	eliminate	VERB
ftr-378	800	5	any	any	DET
ftr-378	800	6	political	political	ADJ
ftr-378	800	7	advantage	advantage	NOUN
ftr-378	800	8	to	to	PART
ftr-378	800	9	be	be	AUX
ftr-378	800	10	gained	gain	VERB
ftr-378	800	11	by	by	ADP
ftr-378	800	12	states	state	NOUN
ftr-378	800	13	such	such	ADJ
ftr-378	800	14	as	as	ADP
ftr-378	800	15	florida	florida	PROPN
ftr-378	800	16	that	that	PRON
ftr-378	800	17	declined	decline	VERB
ftr-378	800	18	to	to	PART
ftr-378	800	19	impose	impose	VERB
ftr-378	800	20	state	state	NOUN
ftr-378	800	21	estate	estate	NOUN
ftr-378	800	22	taxation	taxation	NOUN
ftr-378	800	23	as	as	ADP
ftr-378	800	24	a	a	DET
ftr-378	800	25	means	means	NOUN
ftr-378	800	26	of	of	ADP
ftr-378	800	27	luring	lure	VERB
ftr-378	800	28	wealthy	wealthy	ADJ
ftr-378	800	29	elderly	elderly	ADJ
ftr-378	800	30	residents	resident	NOUN
ftr-378	800	31	into	into	ADP
ftr-378	800	32	the	the	DET
ftr-378	800	33	state	state	NOUN
ftr-378	800	34	.	.	PUNCT
ftr-378	801	1	137	137	NUM
ftr-378	801	2	second	second	NOUN
ftr-378	801	3	,	,	PUNCT
ftr-378	801	4	the	the	DET
ftr-378	801	5	state	state	NOUN
ftr-378	801	6	death	death	NOUN
ftr-378	801	7	tax	tax	NOUN
ftr-378	801	8	credit	credit	NOUN
ftr-378	801	9	appeased	appease	VERB
ftr-378	801	10	state	state	NOUN
ftr-378	801	11	leaders	leader	NOUN
ftr-378	801	12	who	who	PRON
ftr-378	801	13	contended	contend	VERB
ftr-378	801	14	that	that	SCONJ
ftr-378	801	15	estate	estate	NOUN
ftr-378	801	16	taxes	taxis	NOUN
ftr-378	801	17	were	be	AUX
ftr-378	801	18	a	a	DET
ftr-378	801	19	well	well	ADV
ftr-378	801	20	-	-	PUNCT
ftr-378	801	21	established	establish	VERB
ftr-378	801	22	traditional	traditional	ADJ
ftr-378	801	23	source	source	NOUN
ftr-378	801	24	of	of	ADP
ftr-378	801	25	state	state	NOUN
ftr-378	801	26	revenue	revenue	NOUN
ftr-378	801	27	with	with	ADP
ftr-378	801	28	which	which	PRON
ftr-378	801	29	the	the	DET
ftr-378	801	30	federal	federal	ADJ
ftr-378	801	31	government	government	NOUN
ftr-378	801	32	should	should	AUX
ftr-378	801	33	not	not	PART
ftr-378	801	34	interfere	interfere	VERB
ftr-378	801	35	.	.	PUNCT
ftr-378	802	1	138	138	NUM
ftr-378	802	2	although	although	SCONJ
ftr-378	802	3	the	the	DET
ftr-378	802	4	fiscal	fiscal	ADJ
ftr-378	802	5	crisis	crisis	NOUN
ftr-378	802	6	of	of	ADP
ftr-378	802	7	the	the	DET
ftr-378	802	8	great	great	ADJ
ftr-378	802	9	depression	depression	NOUN
ftr-378	802	10	impacted	impact	VERB
ftr-378	802	11	both	both	CCONJ
ftr-378	802	12	federal	federal	ADJ
ftr-378	802	13	and	and	CCONJ
ftr-378	802	14	state	state	NOUN
ftr-378	802	15	governments	government	NOUN
ftr-378	802	16	,	,	PUNCT
ftr-378	802	17	the	the	DET
ftr-378	802	18	congress	congress	PROPN
ftr-378	802	19	of	of	ADP
ftr-378	802	20	1932	1932	NUM
ftr-378	802	21	simply	simply	ADV
ftr-378	802	22	did	do	AUX
ftr-378	802	23	n’t	not	PART
ftr-378	802	24	feel	feel	VERB
ftr-378	802	25	like	like	ADP
ftr-378	802	26	sharing	share	VERB
ftr-378	802	27	the	the	DET
ftr-378	802	28	fiscal	fiscal	ADJ
ftr-378	802	29	fruits	fruit	NOUN
ftr-378	802	30	of	of	ADP
ftr-378	802	31	increased	increase	VERB
ftr-378	802	32	taxation	taxation	NOUN
ftr-378	802	33	.	.	PUNCT
ftr-378	803	1	accordingly	accordingly	ADV
ftr-378	803	2	,	,	PUNCT
ftr-378	803	3	they	they	PRON
ftr-378	803	4	designed	design	VERB
ftr-378	803	5	the	the	DET
ftr-378	803	6	1932	1932	NUM
ftr-378	803	7	estate	estate	NOUN
ftr-378	803	8	tax	tax	NOUN
ftr-378	803	9	as	as	ADP
ftr-378	803	10	a	a	DET
ftr-378	803	11	‘	'	PUNCT
ftr-378	803	12	supertax	supertax	NOUN
ftr-378	803	13	,	,	PUNCT
ftr-378	803	14	’	'	PUNCT
ftr-378	803	15	which	which	PRON
ftr-378	803	16	would	would	AUX
ftr-378	803	17	supplement	supplement	VERB
ftr-378	803	18	,	,	PUNCT
ftr-378	803	19	rather	rather	ADV
ftr-378	803	20	than	than	ADP
ftr-378	803	21	replace	replace	VERB
ftr-378	803	22	,	,	PUNCT
ftr-378	803	23	the	the	DET
ftr-378	803	24	1926	1926	NUM
ftr-378	803	25	variant	variant	NOUN
ftr-378	803	26	of	of	ADP
ftr-378	803	27	that	that	DET
ftr-378	803	28	tax	tax	NOUN
ftr-378	803	29	.	.	PUNCT
ftr-378	804	1	a	a	DET
ftr-378	804	2	crucial	crucial	ADJ
ftr-378	804	3	consequence	consequence	NOUN
ftr-378	804	4	of	of	ADP
ftr-378	804	5	this	this	DET
ftr-378	804	6	design	design	NOUN
ftr-378	804	7	was	be	AUX
ftr-378	804	8	the	the	DET
ftr-378	804	9	fact	fact	NOUN
ftr-378	804	10	135	135	NUM
ftr-378	804	11	.	.	X
ftr-378	804	12	cooper	cooper	PROPN
ftr-378	804	13	,	,	PUNCT
ftr-378	804	14	supra	supra	PROPN
ftr-378	804	15	note	note	PROPN
ftr-378	804	16	41	41	NUM
ftr-378	804	17	,	,	PUNCT
ftr-378	804	18	at	at	ADP
ftr-378	804	19	860	860	NUM
ftr-378	804	20	-	-	SYM
ftr-378	804	21	61	61	NUM
ftr-378	804	22	.	.	PUNCT
ftr-378	804	23	136	136	NUM
ftr-378	804	24	.	.	PUNCT
ftr-378	805	1	under	under	ADP
ftr-378	805	2	the	the	DET
ftr-378	805	3	1924	1924	NUM
ftr-378	805	4	act	act	NOUN
ftr-378	805	5	,	,	PUNCT
ftr-378	805	6	the	the	DET
ftr-378	805	7	credit	credit	NOUN
ftr-378	805	8	had	have	AUX
ftr-378	805	9	been	be	AUX
ftr-378	805	10	25	25	NUM
ftr-378	805	11	%	%	NOUN
ftr-378	805	12	rather	rather	ADV
ftr-378	805	13	than	than	ADP
ftr-378	805	14	80	80	NUM
ftr-378	805	15	%	%	NOUN
ftr-378	805	16	.	.	PUNCT
ftr-378	806	1	revenue	revenue	NOUN
ftr-378	806	2	act	act	NOUN
ftr-378	806	3	of	of	ADP
ftr-378	806	4	1924	1924	NUM
ftr-378	806	5	§	§	PROPN
ftr-378	806	6	301(b	301(b	PROPN
ftr-378	806	7	)	)	PUNCT
ftr-378	806	8	.	.	PUNCT
ftr-378	807	1	137	137	NUM
ftr-378	807	2	.	.	PUNCT
ftr-378	807	3	cooper	cooper	PROPN
ftr-378	807	4	,	,	PUNCT
ftr-378	807	5	supra	supra	PROPN
ftr-378	807	6	note	note	PROPN
ftr-378	807	7	41	41	NUM
ftr-378	807	8	,	,	PUNCT
ftr-378	807	9	at	at	ADP
ftr-378	807	10	852	852	NUM
ftr-378	807	11	-	-	SYM
ftr-378	807	12	57	57	NUM
ftr-378	807	13	.	.	PUNCT
ftr-378	807	14	138	138	NUM
ftr-378	807	15	.	.	PUNCT
ftr-378	808	1	i	i	PRON
ftr-378	808	2	d.	d.	PROPN
ftr-378	808	3	at	at	ADP
ftr-378	808	4	857	857	NUM
ftr-378	808	5	-	-	SYM
ftr-378	808	6	58	58	NUM
ftr-378	808	7	.	.	PUNCT
ftr-378	809	1	accord	accord	PROPN
ftr-378	809	2	paul	paul	PROPN
ftr-378	809	3	,	,	PUNCT
ftr-378	809	4	supra	supra	PROPN
ftr-378	809	5	note	note	PROPN
ftr-378	809	6	11	11	NUM
ftr-378	809	7	,	,	PUNCT
ftr-378	809	8	at	at	ADP
ftr-378	809	9	139	139	NUM
ftr-378	809	10	(	(	PUNCT
ftr-378	809	11	concluding	conclude	VERB
ftr-378	809	12	that	that	SCONJ
ftr-378	809	13	the	the	DET
ftr-378	809	14	state	state	NOUN
ftr-378	809	15	death	death	NOUN
ftr-378	809	16	tax	tax	NOUN
ftr-378	809	17	credit	credit	NOUN
ftr-378	809	18	“	"	PUNCT
ftr-378	809	19	mitigated	mitigate	VERB
ftr-378	809	20	the	the	DET
ftr-378	809	21	alleged	allege	VERB
ftr-378	809	22	invasion	invasion	NOUN
ftr-378	809	23	of	of	ADP
ftr-378	809	24	an	an	DET
ftr-378	809	25	area	area	NOUN
ftr-378	809	26	reserved	reserve	VERB
ftr-378	809	27	to	to	ADP
ftr-378	809	28	the	the	DET
ftr-378	809	29	states	state	NOUN
ftr-378	809	30	.	.	PUNCT
ftr-378	809	31	”	"	PUNCT
ftr-378	809	32	)	)	PUNCT
ftr-378	809	33	indeed	indeed	ADV
ftr-378	809	34	,	,	PUNCT
ftr-378	809	35	thirty	thirty	NUM
ftr-378	809	36	-	-	PUNCT
ftr-378	809	37	two	two	NUM
ftr-378	809	38	governors	governor	NOUN
ftr-378	809	39	had	have	AUX
ftr-378	809	40	petitioned	petition	VERB
ftr-378	809	41	for	for	SCONJ
ftr-378	809	42	the	the	DET
ftr-378	809	43	federal	federal	ADJ
ftr-378	809	44	government	government	NOUN
ftr-378	809	45	to	to	PART
ftr-378	809	46	completely	completely	ADV
ftr-378	809	47	abandon	abandon	VERB
ftr-378	809	48	estate	estate	NOUN
ftr-378	809	49	taxation	taxation	NOUN
ftr-378	809	50	,	,	PUNCT
ftr-378	809	51	contending	contend	VERB
ftr-378	809	52	that	that	SCONJ
ftr-378	809	53	the	the	DET
ftr-378	809	54	field	field	NOUN
ftr-378	809	55	of	of	ADP
ftr-378	809	56	estate	estate	NOUN
ftr-378	809	57	taxation	taxation	NOUN
ftr-378	809	58	belonged	belong	VERB
ftr-378	809	59	to	to	ADP
ftr-378	809	60	the	the	DET
ftr-378	809	61	states	state	NOUN
ftr-378	809	62	.	.	PUNCT
ftr-378	810	1	32	32	NUM
ftr-378	810	2	governors	governor	NOUN
ftr-378	810	3	ask	ask	VERB
ftr-378	810	4	congress	congress	PROPN
ftr-378	810	5	to	to	PART
ftr-378	810	6	ban	ban	VERB
ftr-378	810	7	inheritance	inheritance	NOUN
ftr-378	810	8	tax	tax	NOUN
ftr-378	810	9	,	,	PUNCT
ftr-378	810	10	n.y	n.y	PROPN
ftr-378	810	11	.	.	PROPN
ftr-378	810	12	times	times	PROPN
ftr-378	810	13	,	,	PUNCT
ftr-378	810	14	oct	oct	PROPN
ftr-378	810	15	.	.	PROPN
ftr-378	810	16	24	24	NUM
ftr-378	810	17	,	,	PUNCT
ftr-378	810	18	1925	1925	NUM
ftr-378	810	19	,	,	PUNCT
ftr-378	810	20	at	at	ADP
ftr-378	810	21	1	1	NUM
ftr-378	810	22	.	.	NUM
ftr-378	810	23	906	906	NUM
ftr-378	810	24	florida	florida	PROPN
ftr-378	810	25	tax	tax	NOUN
ftr-378	810	26	review	review	NOUN
ftr-378	811	1	[	[	X
ftr-378	811	2	vol.9:10	vol.9:10	NOUN
ftr-378	811	3	that	that	SCONJ
ftr-378	811	4	the	the	DET
ftr-378	811	5	state	state	NOUN
ftr-378	811	6	death	death	NOUN
ftr-378	811	7	tax	tax	NOUN
ftr-378	811	8	credit	credit	NOUN
ftr-378	811	9	mechanism	mechanism	NOUN
ftr-378	811	10	was	be	AUX
ftr-378	811	11	deliberately	deliberately	ADV
ftr-378	811	12	frozen	freeze	VERB
ftr-378	811	13	at	at	ADP
ftr-378	811	14	its	its	PRON
ftr-378	811	15	1926	1926	NUM
ftr-378	811	16	level	level	NOUN
ftr-378	811	17	.	.	PUNCT
ftr-378	812	1	139	139	NUM
ftr-378	813	1	while	while	SCONJ
ftr-378	813	2	from	from	ADP
ftr-378	813	3	a	a	DET
ftr-378	813	4	taxpayer	taxpayer	NOUN
ftr-378	813	5	’s	’s	PART
ftr-378	813	6	standpoint	standpoint	NOUN
ftr-378	813	7	the	the	DET
ftr-378	813	8	difference	difference	NOUN
ftr-378	813	9	might	might	AUX
ftr-378	813	10	be	be	AUX
ftr-378	813	11	of	of	ADP
ftr-378	813	12	little	little	ADJ
ftr-378	813	13	consequence	consequence	NOUN
ftr-378	813	14	,	,	PUNCT
ftr-378	813	15	the	the	DET
ftr-378	813	16	structure	structure	NOUN
ftr-378	813	17	had	have	VERB
ftr-378	813	18	a	a	DET
ftr-378	813	19	crucial	crucial	ADJ
ftr-378	813	20	impact	impact	NOUN
ftr-378	813	21	on	on	ADP
ftr-378	813	22	federal	federal	ADJ
ftr-378	813	23	tax	tax	NOUN
ftr-378	813	24	receipts	receipt	NOUN
ftr-378	813	25	.	.	PUNCT
ftr-378	814	1	all	all	PRON
ftr-378	814	2	of	of	ADP
ftr-378	814	3	the	the	DET
ftr-378	814	4	additional	additional	ADJ
ftr-378	814	5	tax	tax	NOUN
ftr-378	814	6	imposed	impose	VERB
ftr-378	814	7	by	by	ADP
ftr-378	814	8	the	the	DET
ftr-378	814	9	1932	1932	NUM
ftr-378	814	10	act	act	NOUN
ftr-378	814	11	would	would	AUX
ftr-378	814	12	pass	pass	VERB
ftr-378	814	13	entirely	entirely	ADV
ftr-378	814	14	to	to	ADP
ftr-378	814	15	the	the	DET
ftr-378	814	16	federal	federal	ADJ
ftr-378	814	17	government	government	NOUN
ftr-378	814	18	.	.	PUNCT
ftr-378	815	1	in	in	ADP
ftr-378	815	2	making	make	VERB
ftr-378	815	3	this	this	DET
ftr-378	815	4	choice	choice	NOUN
ftr-378	815	5	,	,	PUNCT
ftr-378	815	6	congress	congress	PROPN
ftr-378	815	7	effectively	effectively	ADV
ftr-378	815	8	ignored	ignore	VERB
ftr-378	815	9	both	both	CCONJ
ftr-378	815	10	the	the	DET
ftr-378	815	11	economic	economic	ADJ
ftr-378	815	12	plight	plight	NOUN
ftr-378	815	13	of	of	ADP
ftr-378	815	14	the	the	DET
ftr-378	815	15	states	state	NOUN
ftr-378	815	16	and	and	CCONJ
ftr-378	815	17	its	its	PRON
ftr-378	815	18	own	own	ADJ
ftr-378	815	19	legislative	legislative	ADJ
ftr-378	815	20	history	history	NOUN
ftr-378	815	21	.	.	PUNCT
ftr-378	816	1	whereas	whereas	SCONJ
ftr-378	816	2	the	the	DET
ftr-378	816	3	congress	congress	PROPN
ftr-378	816	4	of	of	ADP
ftr-378	816	5	1926	1926	NUM
ftr-378	816	6	had	have	AUX
ftr-378	816	7	disavowed	disavow	VERB
ftr-378	816	8	any	any	DET
ftr-378	816	9	notion	notion	NOUN
ftr-378	816	10	to	to	PART
ftr-378	816	11	tap	tap	VERB
ftr-378	816	12	estate	estate	NOUN
ftr-378	816	13	taxation	taxation	NOUN
ftr-378	816	14	as	as	ADP
ftr-378	816	15	a	a	DET
ftr-378	816	16	major	major	ADJ
ftr-378	816	17	source	source	NOUN
ftr-378	816	18	of	of	ADP
ftr-378	816	19	federal	federal	ADJ
ftr-378	816	20	revenue	revenue	NOUN
ftr-378	816	21	,	,	PUNCT
ftr-378	816	22	the	the	DET
ftr-378	816	23	congress	congress	PROPN
ftr-378	816	24	of	of	ADP
ftr-378	816	25	1932	1932	NUM
ftr-378	816	26	set	set	VERB
ftr-378	816	27	out	out	ADP
ftr-378	816	28	to	to	PART
ftr-378	816	29	do	do	VERB
ftr-378	816	30	just	just	ADV
ftr-378	816	31	that	that	PRON
ftr-378	816	32	.	.	PUNCT
ftr-378	817	1	140	140	NUM
ftr-378	817	2	this	this	DET
ftr-378	817	3	evolving	evolve	VERB
ftr-378	817	4	federal	federal	ADJ
ftr-378	817	5	attitude	attitude	NOUN
ftr-378	817	6	towards	towards	ADP
ftr-378	817	7	state	state	NOUN
ftr-378	817	8	estate	estate	NOUN
ftr-378	817	9	taxes	taxis	NOUN
ftr-378	817	10	was	be	AUX
ftr-378	817	11	typified	typify	VERB
ftr-378	817	12	by	by	ADP
ftr-378	817	13	the	the	DET
ftr-378	817	14	changing	change	VERB
ftr-378	817	15	personal	personal	ADJ
ftr-378	817	16	viewpoints	viewpoint	NOUN
ftr-378	817	17	of	of	ADP
ftr-378	817	18	secretary	secretary	NOUN
ftr-378	817	19	of	of	ADP
ftr-378	817	20	the	the	DET
ftr-378	817	21	treasury	treasury	PROPN
ftr-378	817	22	ogden	ogden	PROPN
ftr-378	817	23	mills	mill	NOUN
ftr-378	817	24	.	.	PUNCT
ftr-378	818	1	as	as	ADP
ftr-378	818	2	a	a	DET
ftr-378	818	3	member	member	NOUN
ftr-378	818	4	of	of	ADP
ftr-378	818	5	the	the	DET
ftr-378	818	6	house	house	NOUN
ftr-378	818	7	ways	way	NOUN
ftr-378	818	8	and	and	CCONJ
ftr-378	818	9	means	mean	VERB
ftr-378	818	10	committee	committee	NOUN
ftr-378	818	11	in	in	ADP
ftr-378	818	12	1926	1926	NUM
ftr-378	818	13	,	,	PUNCT
ftr-378	818	14	thencongressman	thencongressman	NOUN
ftr-378	818	15	mills	mill	NOUN
ftr-378	818	16	had	have	AUX
ftr-378	818	17	argued	argue	VERB
ftr-378	818	18	that	that	SCONJ
ftr-378	818	19	the	the	DET
ftr-378	818	20	estate	estate	NOUN
ftr-378	818	21	tax	tax	NOUN
ftr-378	818	22	“	"	PUNCT
ftr-378	818	23	belonged	belong	VERB
ftr-378	818	24	to	to	ADP
ftr-378	818	25	the	the	DET
ftr-378	818	26	states	state	NOUN
ftr-378	818	27	”	"	PUNCT
ftr-378	818	28	as	as	ADP
ftr-378	818	29	a	a	DET
ftr-378	818	30	well	well	ADV
ftr-378	818	31	-	-	PUNCT
ftr-378	818	32	established	establish	VERB
ftr-378	818	33	,	,	PUNCT
ftr-378	818	34	and	and	CCONJ
ftr-378	818	35	much	much	ADV
ftr-378	818	36	needed	need	VERB
ftr-378	818	37	,	,	PUNCT
ftr-378	818	38	source	source	NOUN
ftr-378	818	39	of	of	ADP
ftr-378	818	40	state	state	NOUN
ftr-378	818	41	revenue	revenue	NOUN
ftr-378	818	42	.	.	PUNCT
ftr-378	819	1	141	141	NUM
ftr-378	819	2	indeed	indeed	ADV
ftr-378	819	3	,	,	PUNCT
ftr-378	819	4	congressman	congressman	NOUN
ftr-378	819	5	mills	mill	NOUN
ftr-378	819	6	had	have	AUX
ftr-378	819	7	advocated	advocate	VERB
ftr-378	819	8	outright	outright	ADJ
ftr-378	819	9	abolition	abolition	NOUN
ftr-378	819	10	of	of	ADP
ftr-378	819	11	federal	federal	ADJ
ftr-378	819	12	estate	estate	NOUN
ftr-378	819	13	taxes	taxis	NOUN
ftr-378	819	14	in	in	ADP
ftr-378	819	15	order	order	NOUN
ftr-378	819	16	to	to	PART
ftr-378	819	17	enable	enable	VERB
ftr-378	819	18	state	state	NOUN
ftr-378	819	19	governments	government	NOUN
ftr-378	819	20	to	to	PART
ftr-378	819	21	tap	tap	VERB
ftr-378	819	22	the	the	DET
ftr-378	819	23	full	full	ADJ
ftr-378	819	24	potential	potential	NOUN
ftr-378	819	25	of	of	ADP
ftr-378	819	26	the	the	DET
ftr-378	819	27	revenue	revenue	NOUN
ftr-378	819	28	source	source	NOUN
ftr-378	819	29	.	.	PUNCT
ftr-378	820	1	142	142	NUM
ftr-378	820	2	however	however	ADV
ftr-378	820	3	,	,	PUNCT
ftr-378	820	4	by	by	ADP
ftr-378	820	5	1932	1932	NUM
ftr-378	820	6	,	,	PUNCT
ftr-378	820	7	his	his	PRON
ftr-378	820	8	viewpoint	viewpoint	NOUN
ftr-378	820	9	had	have	AUX
ftr-378	820	10	changed	change	VERB
ftr-378	820	11	significantly	significantly	ADV
ftr-378	820	12	.	.	PUNCT
ftr-378	821	1	secretary	secretary	NOUN
ftr-378	821	2	mills	mill	NOUN
ftr-378	821	3	opined	opine	VERB
ftr-378	821	4	that	that	SCONJ
ftr-378	821	5	the	the	DET
ftr-378	821	6	existing	exist	VERB
ftr-378	821	7	state	state	NOUN
ftr-378	821	8	death	death	NOUN
ftr-378	821	9	tax	tax	NOUN
ftr-378	821	10	credit	credit	NOUN
ftr-378	821	11	had	have	AUX
ftr-378	821	12	preserved	preserve	VERB
ftr-378	821	13	sufficient	sufficient	ADJ
ftr-378	821	14	revenue	revenue	NOUN
ftr-378	821	15	for	for	ADP
ftr-378	821	16	the	the	DET
ftr-378	821	17	states	state	NOUN
ftr-378	821	18	,	,	PUNCT
ftr-378	821	19	indeed	indeed	ADV
ftr-378	821	20	more	more	ADJ
ftr-378	821	21	than	than	SCONJ
ftr-378	821	22	they	they	PRON
ftr-378	821	23	would	would	AUX
ftr-378	821	24	ever	ever	ADV
ftr-378	821	25	had	have	AUX
ftr-378	821	26	been	be	AUX
ftr-378	821	27	able	able	ADJ
ftr-378	821	28	to	to	PART
ftr-378	821	29	collect	collect	VERB
ftr-378	821	30	without	without	ADP
ftr-378	821	31	the	the	DET
ftr-378	821	32	credit	credit	NOUN
ftr-378	821	33	.	.	PUNCT
ftr-378	822	1	143	143	NUM
ftr-378	822	2	accordingly	accordingly	ADV
ftr-378	822	3	,	,	PUNCT
ftr-378	822	4	mills	mill	NOUN
ftr-378	822	5	contended	contend	VERB
ftr-378	822	6	,	,	PUNCT
ftr-378	822	7	the	the	DET
ftr-378	822	8	federal	federal	ADJ
ftr-378	822	9	government	government	NOUN
ftr-378	822	10	was	be	AUX
ftr-378	822	11	free	free	ADJ
ftr-378	822	12	to	to	PART
ftr-378	822	13	appropriate	appropriate	VERB
ftr-378	822	14	for	for	ADP
ftr-378	822	15	itself	itself	PRON
ftr-378	822	16	any	any	DET
ftr-378	822	17	additional	additional	ADJ
ftr-378	822	18	available	available	ADJ
ftr-378	822	19	estate	estate	NOUN
ftr-378	822	20	tax	tax	NOUN
ftr-378	822	21	revenue	revenue	NOUN
ftr-378	822	22	.	.	PUNCT
ftr-378	823	1	144	144	NUM
ftr-378	823	2	over	over	ADP
ftr-378	823	3	the	the	DET
ftr-378	823	4	span	span	NOUN
ftr-378	823	5	of	of	ADP
ftr-378	823	6	six	six	NUM
ftr-378	823	7	short	short	ADJ
ftr-378	823	8	years	year	NOUN
ftr-378	823	9	,	,	PUNCT
ftr-378	823	10	mills	mill	NOUN
ftr-378	823	11	simply	simply	ADV
ftr-378	823	12	abandoned	abandon	VERB
ftr-378	823	13	his	his	PRON
ftr-378	823	14	prior	prior	ADJ
ftr-378	823	15	belief	belief	NOUN
ftr-378	823	16	that	that	SCONJ
ftr-378	823	17	the	the	DET
ftr-378	823	18	realm	realm	NOUN
ftr-378	823	19	of	of	ADP
ftr-378	823	20	estate	estate	NOUN
ftr-378	823	21	taxation	taxation	NOUN
ftr-378	823	22	“	"	PUNCT
ftr-378	823	23	belonged	belong	VERB
ftr-378	823	24	to	to	ADP
ftr-378	823	25	the	the	DET
ftr-378	823	26	states	state	NOUN
ftr-378	823	27	.	.	PUNCT
ftr-378	823	28	”	"	PUNCT
ftr-378	824	1	145	145	NUM
ftr-378	824	2	congress	congress	PROPN
ftr-378	824	3	did	do	VERB
ftr-378	824	4	the	the	DET
ftr-378	824	5	same	same	ADJ
ftr-378	824	6	.	.	PUNCT
ftr-378	825	1	139	139	NUM
ftr-378	825	2	.	.	PUNCT
ftr-378	826	1	revenue	revenue	NOUN
ftr-378	826	2	act	act	NOUN
ftr-378	826	3	of	of	ADP
ftr-378	826	4	1932	1932	NUM
ftr-378	826	5	§	§	PROPN
ftr-378	826	6	402(a	402(a	PROPN
ftr-378	826	7	)	)	PUNCT
ftr-378	826	8	.	.	PUNCT
ftr-378	827	1	140	140	NUM
ftr-378	827	2	.	.	PUNCT
ftr-378	828	1	in	in	ADP
ftr-378	828	2	one	one	NUM
ftr-378	828	3	of	of	ADP
ftr-378	828	4	the	the	DET
ftr-378	828	5	period	period	NOUN
ftr-378	828	6	’s	’s	PART
ftr-378	828	7	great	great	ADJ
ftr-378	828	8	ironies	irony	NOUN
ftr-378	828	9	,	,	PUNCT
ftr-378	828	10	proponents	proponent	NOUN
ftr-378	828	11	of	of	ADP
ftr-378	828	12	the	the	DET
ftr-378	828	13	1926	1926	NUM
ftr-378	828	14	state	state	NOUN
ftr-378	828	15	death	death	NOUN
ftr-378	828	16	tax	tax	NOUN
ftr-378	828	17	credit	credit	NOUN
ftr-378	828	18	envisioned	envision	VERB
ftr-378	828	19	that	that	SCONJ
ftr-378	828	20	the	the	DET
ftr-378	828	21	mechanism	mechanism	NOUN
ftr-378	828	22	would	would	AUX
ftr-378	828	23	remain	remain	VERB
ftr-378	828	24	in	in	ADP
ftr-378	828	25	place	place	NOUN
ftr-378	828	26	for	for	ADP
ftr-378	828	27	six	six	NUM
ftr-378	828	28	years	year	NOUN
ftr-378	828	29	,	,	PUNCT
ftr-378	828	30	at	at	ADP
ftr-378	828	31	the	the	DET
ftr-378	828	32	end	end	NOUN
ftr-378	828	33	of	of	ADP
ftr-378	828	34	which	which	DET
ftr-378	828	35	time	time	NOUN
ftr-378	828	36	congress	congress	PROPN
ftr-378	828	37	would	would	AUX
ftr-378	828	38	repeal	repeal	VERB
ftr-378	828	39	the	the	DET
ftr-378	828	40	federal	federal	ADJ
ftr-378	828	41	estate	estate	NOUN
ftr-378	828	42	tax	tax	NOUN
ftr-378	828	43	and	and	CCONJ
ftr-378	828	44	abandon	abandon	VERB
ftr-378	828	45	the	the	DET
ftr-378	828	46	field	field	NOUN
ftr-378	828	47	of	of	ADP
ftr-378	828	48	estate	estate	NOUN
ftr-378	828	49	taxation	taxation	NOUN
ftr-378	828	50	to	to	ADP
ftr-378	828	51	the	the	DET
ftr-378	828	52	states	state	NOUN
ftr-378	828	53	.	.	PUNCT
ftr-378	829	1	cooper	cooper	PROPN
ftr-378	829	2	,	,	PUNCT
ftr-378	829	3	supra	supra	PROPN
ftr-378	829	4	note	note	PROPN
ftr-378	829	5	41	41	NUM
ftr-378	829	6	,	,	PUNCT
ftr-378	829	7	at	at	ADP
ftr-378	829	8	857	857	NUM
ftr-378	829	9	.	.	PUNCT
ftr-378	830	1	that	that	PRON
ftr-378	830	2	six	six	NUM
ftr-378	830	3	year	year	NOUN
ftr-378	830	4	period	period	NOUN
ftr-378	830	5	ended	end	VERB
ftr-378	830	6	in	in	ADP
ftr-378	830	7	the	the	DET
ftr-378	830	8	fateful	fateful	ADJ
ftr-378	830	9	year	year	NOUN
ftr-378	830	10	of	of	ADP
ftr-378	830	11	1932	1932	NUM
ftr-378	830	12	.	.	PUNCT
ftr-378	831	1	rather	rather	ADV
ftr-378	831	2	than	than	ADP
ftr-378	831	3	abandoning	abandon	VERB
ftr-378	831	4	the	the	DET
ftr-378	831	5	field	field	NOUN
ftr-378	831	6	of	of	ADP
ftr-378	831	7	estate	estate	NOUN
ftr-378	831	8	taxation	taxation	NOUN
ftr-378	831	9	,	,	PUNCT
ftr-378	831	10	congress	congress	PROPN
ftr-378	831	11	chose	choose	VERB
ftr-378	831	12	to	to	PART
ftr-378	831	13	further	far	ADV
ftr-378	831	14	invade	invade	VERB
ftr-378	831	15	it	it	PRON
ftr-378	831	16	.	.	PUNCT
ftr-378	832	1	141	141	NUM
ftr-378	832	2	.	.	PUNCT
ftr-378	833	1	paul	paul	PROPN
ftr-378	833	2	,	,	PUNCT
ftr-378	833	3	supra	supra	PROPN
ftr-378	833	4	note	note	PROPN
ftr-378	833	5	11	11	NUM
ftr-378	833	6	,	,	PUNCT
ftr-378	833	7	at	at	ADP
ftr-378	833	8	157	157	NUM
ftr-378	833	9	.	.	PUNCT
ftr-378	833	10	142	142	NUM
ftr-378	833	11	.	.	PUNCT
ftr-378	834	1	nathaniel	nathaniel	PROPN
ftr-378	834	2	seefurth	seefurth	PROPN
ftr-378	834	3	,	,	PUNCT
ftr-378	834	4	proceedings	proceeding	NOUN
ftr-378	834	5	of	of	ADP
ftr-378	834	6	the	the	DET
ftr-378	834	7	inheritance	inheritance	NOUN
ftr-378	834	8	tax	tax	NOUN
ftr-378	834	9	conference	conference	NOUN
ftr-378	834	10	,	,	PUNCT
ftr-378	834	11	3	3	NUM
ftr-378	834	12	nat’l	nat’l	NOUN
ftr-378	834	13	income	income	NOUN
ftr-378	834	14	tax	tax	NOUN
ftr-378	834	15	mag	mag	PROPN
ftr-378	834	16	.	.	PROPN
ftr-378	834	17	99	99	NUM
ftr-378	834	18	,	,	PUNCT
ftr-378	834	19	99	99	NUM
ftr-378	834	20	(	(	PUNCT
ftr-378	834	21	1925	1925	NUM
ftr-378	834	22	)	)	PUNCT
ftr-378	834	23	.	.	PUNCT
ftr-378	835	1	143	143	X
ftr-378	835	2	.	.	PUNCT
ftr-378	836	1	paul	paul	PROPN
ftr-378	836	2	,	,	PUNCT
ftr-378	836	3	supra	supra	PROPN
ftr-378	836	4	note	note	PROPN
ftr-378	836	5	11	11	NUM
ftr-378	836	6	,	,	PUNCT
ftr-378	836	7	at	at	ADP
ftr-378	836	8	157	157	NUM
ftr-378	836	9	.	.	PUNCT
ftr-378	837	1	144	144	NUM
ftr-378	837	2	.	.	PUNCT
ftr-378	838	1	i	i	PRON
ftr-378	838	2	d.	d.	PROPN
ftr-378	838	3	mills	mills	PROPN
ftr-378	838	4	’	'	PUNCT
ftr-378	838	5	predecessor	predecessor	NOUN
ftr-378	838	6	,	,	PUNCT
ftr-378	838	7	andrew	andrew	PROPN
ftr-378	838	8	mellon	mellon	PROPN
ftr-378	838	9	,	,	PUNCT
ftr-378	838	10	agreed	agree	VERB
ftr-378	838	11	that	that	SCONJ
ftr-378	838	12	sharing	share	VERB
ftr-378	838	13	the	the	DET
ftr-378	838	14	additional	additional	ADJ
ftr-378	838	15	estate	estate	NOUN
ftr-378	838	16	tax	tax	NOUN
ftr-378	838	17	revenues	revenue	NOUN
ftr-378	838	18	with	with	ADP
ftr-378	838	19	the	the	DET
ftr-378	838	20	states	state	NOUN
ftr-378	838	21	would	would	AUX
ftr-378	838	22	be	be	AUX
ftr-378	838	23	an	an	DET
ftr-378	838	24	“	"	PUNCT
ftr-378	838	25	undesirable	undesirable	ADJ
ftr-378	838	26	result	result	NOUN
ftr-378	838	27	”	"	PUNCT
ftr-378	838	28	that	that	PRON
ftr-378	838	29	should	should	AUX
ftr-378	838	30	be	be	AUX
ftr-378	838	31	avoided	avoid	VERB
ftr-378	838	32	by	by	ADP
ftr-378	838	33	structuring	structure	VERB
ftr-378	838	34	the	the	DET
ftr-378	838	35	additional	additional	ADJ
ftr-378	838	36	estate	estate	NOUN
ftr-378	838	37	tax	tax	NOUN
ftr-378	838	38	as	as	ADP
ftr-378	838	39	a	a	DET
ftr-378	838	40	‘	'	PUNCT
ftr-378	838	41	supertax	supertax	NOUN
ftr-378	838	42	’	'	PUNCT
ftr-378	838	43	exempt	exempt	ADJ
ftr-378	838	44	from	from	ADP
ftr-378	838	45	the	the	DET
ftr-378	838	46	state	state	NOUN
ftr-378	838	47	death	death	NOUN
ftr-378	838	48	tax	tax	NOUN
ftr-378	838	49	credit	credit	NOUN
ftr-378	838	50	mechanism	mechanism	NOUN
ftr-378	838	51	.	.	PUNCT
ftr-378	839	1	1932	1932	NUM
ftr-378	839	2	house	house	NOUN
ftr-378	839	3	hearings	hearing	NOUN
ftr-378	839	4	,	,	PUNCT
ftr-378	839	5	supra	supra	PROPN
ftr-378	839	6	note	note	NOUN
ftr-378	839	7	78	78	NUM
ftr-378	839	8	,	,	PUNCT
ftr-378	839	9	at	at	ADP
ftr-378	839	10	7	7	NUM
ftr-378	839	11	.	.	SYM
ftr-378	839	12	145	145	NUM
ftr-378	839	13	.	.	PUNCT
ftr-378	840	1	mills	mill	NOUN
ftr-378	840	2	’s	’s	PART
ftr-378	840	3	change	change	NOUN
ftr-378	840	4	of	of	ADP
ftr-378	840	5	position	position	NOUN
ftr-378	840	6	was	be	AUX
ftr-378	840	7	even	even	ADV
ftr-378	840	8	more	more	ADV
ftr-378	840	9	troubling	troubling	ADJ
ftr-378	840	10	given	give	VERB
ftr-378	840	11	that	that	SCONJ
ftr-378	840	12	he	he	PRON
ftr-378	840	13	was	be	AUX
ftr-378	840	14	fully	fully	ADV
ftr-378	840	15	aware	aware	ADJ
ftr-378	840	16	of	of	ADP
ftr-378	840	17	the	the	DET
ftr-378	840	18	desperate	desperate	ADJ
ftr-378	840	19	fiscal	fiscal	ADJ
ftr-378	840	20	plight	plight	NOUN
ftr-378	840	21	of	of	ADP
ftr-378	840	22	many	many	ADJ
ftr-378	840	23	states	state	NOUN
ftr-378	840	24	and	and	CCONJ
ftr-378	840	25	the	the	DET
ftr-378	840	26	problematic	problematic	ADJ
ftr-378	840	27	overreliance	overreliance	NOUN
ftr-378	840	28	of	of	ADP
ftr-378	840	29	state	state	NOUN
ftr-378	840	30	treasuries	treasury	NOUN
ftr-378	840	31	on	on	ADP
ftr-378	840	32	real	real	ADJ
ftr-378	840	33	property	property	NOUN
ftr-378	840	34	taxes	taxis	NOUN
ftr-378	840	35	as	as	ADP
ftr-378	840	36	a	a	DET
ftr-378	840	37	primary	primary	ADJ
ftr-378	840	38	source	source	NOUN
ftr-378	840	39	of	of	ADP
ftr-378	840	40	revenue	revenue	NOUN
ftr-378	840	41	.	.	PUNCT
ftr-378	841	1	indeed	indeed	ADV
ftr-378	841	2	,	,	PUNCT
ftr-378	841	3	mills	mill	NOUN
ftr-378	841	4	himself	himself	PRON
ftr-378	841	5	had	have	AUX
ftr-378	841	6	implored	implore	VERB
ftr-378	841	7	congress	congress	PROPN
ftr-378	841	8	to	to	PART
ftr-378	841	9	endeavor	endeavor	VERB
ftr-378	841	10	to	to	PART
ftr-378	841	11	find	find	VERB
ftr-378	841	12	ways	way	NOUN
ftr-378	841	13	to	to	PART
ftr-378	841	14	help	help	VERB
ftr-378	841	15	states	state	NOUN
ftr-378	841	16	raise	raise	VERB
ftr-378	841	17	revenue	revenue	NOUN
ftr-378	841	18	to	to	PART
ftr-378	841	19	redress	redress	VERB
ftr-378	841	20	the	the	DET
ftr-378	841	21	“	"	PUNCT
ftr-378	841	22	crushing	crush	VERB
ftr-378	841	23	burden	burden	NOUN
ftr-378	841	24	”	"	PUNCT
ftr-378	841	25	of	of	ADP
ftr-378	841	26	these	these	DET
ftr-378	841	27	real	real	ADJ
ftr-378	841	28	property	property	NOUN
ftr-378	841	29	taxes	taxis	NOUN
ftr-378	841	30	.	.	PUNCT
ftr-378	842	1	1932	1932	NUM
ftr-378	842	2	house	house	NOUN
ftr-378	842	3	hearings	hearing	NOUN
ftr-378	842	4	,	,	PUNCT
ftr-378	842	5	supra	supra	PROPN
ftr-378	842	6	note	note	NOUN
ftr-378	842	7	78	78	NUM
ftr-378	842	8	,	,	PUNCT
ftr-378	842	9	at	at	ADP
ftr-378	842	10	43	43	NUM
ftr-378	842	11	.	.	PUNCT
ftr-378	843	1	2010	2010	NUM
ftr-378	843	2	]	]	PUNCT
ftr-378	843	3	ghosts	ghost	NOUN
ftr-378	843	4	of	of	ADP
ftr-378	843	5	1932	1932	NUM
ftr-378	843	6	907	907	NUM
ftr-378	843	7	2	2	NUM
ftr-378	843	8	.	.	PUNCT
ftr-378	844	1	the	the	DET
ftr-378	844	2	impact	impact	NOUN
ftr-378	844	3	by	by	ADP
ftr-378	844	4	freezing	freeze	VERB
ftr-378	844	5	the	the	DET
ftr-378	844	6	state	state	NOUN
ftr-378	844	7	death	death	NOUN
ftr-378	844	8	tax	tax	NOUN
ftr-378	844	9	credit	credit	NOUN
ftr-378	844	10	at	at	ADP
ftr-378	844	11	its	its	PRON
ftr-378	844	12	1926	1926	NUM
ftr-378	844	13	level	level	NOUN
ftr-378	844	14	,	,	PUNCT
ftr-378	844	15	congress	congress	PROPN
ftr-378	844	16	was	be	AUX
ftr-378	844	17	able	able	ADJ
ftr-378	844	18	to	to	PART
ftr-378	844	19	extract	extract	VERB
ftr-378	844	20	dramatically	dramatically	ADV
ftr-378	844	21	greater	great	ADJ
ftr-378	844	22	revenue	revenue	NOUN
ftr-378	844	23	from	from	ADP
ftr-378	844	24	estate	estate	NOUN
ftr-378	844	25	taxes	taxis	NOUN
ftr-378	844	26	than	than	ADP
ftr-378	844	27	ever	ever	ADV
ftr-378	844	28	before	before	ADV
ftr-378	844	29	.	.	PUNCT
ftr-378	845	1	although	although	SCONJ
ftr-378	845	2	the	the	DET
ftr-378	845	3	federal	federal	ADJ
ftr-378	845	4	treasury	treasury	NOUN
ftr-378	845	5	could	could	AUX
ftr-378	845	6	expect	expect	VERB
ftr-378	845	7	to	to	PART
ftr-378	845	8	keep	keep	VERB
ftr-378	845	9	just	just	ADV
ftr-378	845	10	20	20	NUM
ftr-378	845	11	cents	cent	NOUN
ftr-378	845	12	of	of	ADP
ftr-378	845	13	every	every	DET
ftr-378	845	14	dollar	dollar	NOUN
ftr-378	845	15	of	of	ADP
ftr-378	845	16	gross	gross	ADJ
ftr-378	845	17	estate	estate	NOUN
ftr-378	845	18	tax	tax	NOUN
ftr-378	845	19	imposed	impose	VERB
ftr-378	845	20	under	under	ADP
ftr-378	845	21	the	the	DET
ftr-378	845	22	1926	1926	NUM
ftr-378	845	23	estate	estate	NOUN
ftr-378	845	24	tax	tax	NOUN
ftr-378	845	25	,	,	PUNCT
ftr-378	845	26	it	it	PRON
ftr-378	845	27	would	would	AUX
ftr-378	845	28	retain	retain	VERB
ftr-378	845	29	every	every	DET
ftr-378	845	30	penny	penny	NOUN
ftr-378	845	31	of	of	ADP
ftr-378	845	32	additional	additional	ADJ
ftr-378	845	33	‘	'	PUNCT
ftr-378	845	34	supertax	supertax	NOUN
ftr-378	845	35	’	'	PUNCT
ftr-378	845	36	imposed	impose	VERB
ftr-378	845	37	under	under	ADP
ftr-378	845	38	the	the	DET
ftr-378	845	39	revenue	revenue	NOUN
ftr-378	845	40	act	act	NOUN
ftr-378	845	41	of	of	ADP
ftr-378	845	42	1932	1932	NUM
ftr-378	845	43	.	.	PUNCT
ftr-378	846	1	by	by	ADP
ftr-378	846	2	aggressively	aggressively	ADV
ftr-378	846	3	capturing	capture	VERB
ftr-378	846	4	all	all	PRON
ftr-378	846	5	of	of	ADP
ftr-378	846	6	this	this	DET
ftr-378	846	7	incremental	incremental	ADJ
ftr-378	846	8	revenue	revenue	NOUN
ftr-378	846	9	,	,	PUNCT
ftr-378	846	10	congress	congress	PROPN
ftr-378	846	11	fundamentally	fundamentally	ADV
ftr-378	846	12	altered	alter	VERB
ftr-378	846	13	the	the	DET
ftr-378	846	14	relationship	relationship	NOUN
ftr-378	846	15	between	between	ADP
ftr-378	846	16	federal	federal	ADJ
ftr-378	846	17	and	and	CCONJ
ftr-378	846	18	state	state	NOUN
ftr-378	846	19	estate	estate	NOUN
ftr-378	846	20	taxes	taxis	NOUN
ftr-378	846	21	.	.	PUNCT
ftr-378	847	1	whereas	whereas	SCONJ
ftr-378	847	2	estate	estate	NOUN
ftr-378	847	3	taxes	taxis	NOUN
ftr-378	847	4	under	under	ADP
ftr-378	847	5	the	the	DET
ftr-378	847	6	1926	1926	NUM
ftr-378	847	7	statute	statute	NOUN
ftr-378	847	8	had	have	AUX
ftr-378	847	9	been	be	AUX
ftr-378	847	10	designed	design	VERB
ftr-378	847	11	primarily	primarily	ADV
ftr-378	847	12	to	to	PART
ftr-378	847	13	facilitate	facilitate	VERB
ftr-378	847	14	state	state	NOUN
ftr-378	847	15	revenue	revenue	NOUN
ftr-378	847	16	,	,	PUNCT
ftr-378	847	17	the	the	DET
ftr-378	847	18	revenue	revenue	NOUN
ftr-378	847	19	act	act	NOUN
ftr-378	847	20	of	of	ADP
ftr-378	847	21	1932	1932	NUM
ftr-378	847	22	was	be	AUX
ftr-378	847	23	designed	design	VERB
ftr-378	847	24	to	to	PART
ftr-378	847	25	fill	fill	VERB
ftr-378	847	26	federal	federal	ADJ
ftr-378	847	27	,	,	PUNCT
ftr-378	847	28	not	not	PART
ftr-378	847	29	state	state	NOUN
ftr-378	847	30	,	,	PUNCT
ftr-378	847	31	coffers	coffer	NOUN
ftr-378	847	32	.	.	PUNCT
ftr-378	848	1	as	as	ADP
ftr-378	848	2	a	a	DET
ftr-378	848	3	result	result	NOUN
ftr-378	848	4	,	,	PUNCT
ftr-378	848	5	while	while	SCONJ
ftr-378	848	6	the	the	DET
ftr-378	848	7	state	state	NOUN
ftr-378	848	8	death	death	NOUN
ftr-378	848	9	tax	tax	NOUN
ftr-378	848	10	credit	credit	NOUN
ftr-378	848	11	once	once	ADV
ftr-378	848	12	potentially	potentially	ADV
ftr-378	848	13	offset	offset	VERB
ftr-378	848	14	up	up	ADP
ftr-378	848	15	to	to	PART
ftr-378	848	16	80	80	NUM
ftr-378	848	17	%	%	NOUN
ftr-378	848	18	of	of	ADP
ftr-378	848	19	federal	federal	ADJ
ftr-378	848	20	estate	estate	NOUN
ftr-378	848	21	taxes	taxis	NOUN
ftr-378	848	22	,	,	PUNCT
ftr-378	848	23	that	that	DET
ftr-378	848	24	figure	figure	NOUN
ftr-378	848	25	fell	fall	VERB
ftr-378	848	26	dramatically	dramatically	ADV
ftr-378	848	27	after	after	ADP
ftr-378	848	28	1932	1932	NUM
ftr-378	848	29	.	.	PUNCT
ftr-378	849	1	table	table	NOUN
ftr-378	849	2	3	3	NUM
ftr-378	849	3	reveals	reveal	VERB
ftr-378	849	4	the	the	DET
ftr-378	849	5	full	full	ADJ
ftr-378	849	6	results	result	NOUN
ftr-378	849	7	,	,	PUNCT
ftr-378	849	8	illustrating	illustrate	VERB
ftr-378	849	9	for	for	ADP
ftr-378	849	10	estates	estate	NOUN
ftr-378	849	11	of	of	ADP
ftr-378	849	12	various	various	ADJ
ftr-378	849	13	sizes	size	NOUN
ftr-378	849	14	the	the	DET
ftr-378	849	15	percentage	percentage	NOUN
ftr-378	849	16	of	of	ADP
ftr-378	849	17	estate	estate	NOUN
ftr-378	849	18	tax	tax	NOUN
ftr-378	849	19	revenues	revenue	NOUN
ftr-378	849	20	effectively	effectively	ADV
ftr-378	849	21	reserved	reserve	VERB
ftr-378	849	22	to	to	ADP
ftr-378	849	23	the	the	DET
ftr-378	849	24	states	state	NOUN
ftr-378	849	25	by	by	ADP
ftr-378	849	26	the	the	DET
ftr-378	849	27	state	state	NOUN
ftr-378	849	28	death	death	NOUN
ftr-378	849	29	tax	tax	NOUN
ftr-378	849	30	credit	credit	NOUN
ftr-378	849	31	.	.	PUNCT
ftr-378	850	1	table	table	NOUN
ftr-378	850	2	3	3	NUM
ftr-378	850	3	:	:	PUNCT
ftr-378	850	4	state	state	NOUN
ftr-378	850	5	share	share	NOUN
ftr-378	850	6	of	of	ADP
ftr-378	850	7	total	total	ADJ
ftr-378	850	8	estate	estate	NOUN
ftr-378	850	9	tax	tax	NOUN
ftr-378	850	10	revenue	revenue	NOUN
ftr-378	850	11	146	146	NUM
ftr-378	850	12	gross	gross	ADJ
ftr-378	850	13	estate	estate	NOUN
ftr-378	850	14	(	(	PUNCT
ftr-378	850	15	in	in	ADP
ftr-378	850	16	$	$	SYM
ftr-378	850	17	)	)	PUNCT
ftr-378	850	18	50,000	50,000	NUM
ftr-378	850	19	100,000	100,000	NUM
ftr-378	850	20	150,000	150,000	NUM
ftr-378	850	21	200,000	200,000	NUM
ftr-378	850	22	500,000	500,000	NUM
ftr-378	850	23	1	1	NUM
ftr-378	850	24	million	million	NUM
ftr-378	850	25	5	5	NUM
ftr-378	850	26	million	million	NUM
ftr-378	850	27	10	10	NUM
ftr-378	850	28	million	million	NUM
ftr-378	850	29	1926	1926	NUM
ftr-378	850	30	state	state	NOUN
ftr-378	850	31	share	share	NOUN
ftr-378	850	32	0	0	NUM
ftr-378	850	33	%	%	NOUN
ftr-378	850	34	0	0	NUM
ftr-378	850	35	%	%	NOUN
ftr-378	850	36	80	80	NUM
ftr-378	850	37	%	%	NOUN
ftr-378	850	38	80	80	NUM
ftr-378	850	39	%	%	NOUN
ftr-378	850	40	80	80	NUM
ftr-378	850	41	%	%	NOUN
ftr-378	850	42	80	80	NUM
ftr-378	850	43	%	%	NOUN
ftr-378	850	44	80	80	NUM
ftr-378	850	45	%	%	NOUN
ftr-378	850	46	80	80	NUM
ftr-378	850	47	%	%	NOUN
ftr-378	850	48	1932	1932	NUM
ftr-378	850	49	state	state	NOUN
ftr-378	850	50	share	share	NOUN
ftr-378	850	51	0	0	NUM
ftr-378	850	52	%	%	NOUN
ftr-378	850	53	0	0	NUM
ftr-378	850	54	%	%	NOUN
ftr-378	850	55	8	8	NUM
ftr-378	850	56	%	%	NOUN
ftr-378	850	57	13	13	NUM
ftr-378	850	58	%	%	NOUN
ftr-378	850	59	24	24	NUM
ftr-378	850	60	%	%	NOUN
ftr-378	850	61	28	28	NUM
ftr-378	850	62	%	%	NOUN
ftr-378	850	63	34	34	NUM
ftr-378	850	64	%	%	NOUN
ftr-378	850	65	34	34	NUM
ftr-378	850	66	%	%	NOUN
ftr-378	850	67	table	table	NOUN
ftr-378	850	68	3	3	NUM
ftr-378	850	69	reveals	reveal	VERB
ftr-378	850	70	a	a	DET
ftr-378	850	71	significant	significant	ADJ
ftr-378	850	72	weakening	weakening	NOUN
ftr-378	850	73	of	of	ADP
ftr-378	850	74	the	the	DET
ftr-378	850	75	state	state	NOUN
ftr-378	850	76	death	death	NOUN
ftr-378	850	77	tax	tax	NOUN
ftr-378	850	78	credit	credit	NOUN
ftr-378	850	79	regime	regime	NOUN
ftr-378	850	80	.	.	PUNCT
ftr-378	851	1	whereas	whereas	SCONJ
ftr-378	851	2	the	the	DET
ftr-378	851	3	1926	1926	NUM
ftr-378	851	4	iteration	iteration	NOUN
ftr-378	851	5	of	of	ADP
ftr-378	851	6	the	the	DET
ftr-378	851	7	state	state	NOUN
ftr-378	851	8	death	death	NOUN
ftr-378	851	9	tax	tax	NOUN
ftr-378	851	10	credit	credit	NOUN
ftr-378	851	11	operated	operate	VERB
ftr-378	851	12	to	to	PART
ftr-378	851	13	reserve	reserve	VERB
ftr-378	851	14	80	80	NUM
ftr-378	851	15	%	%	NOUN
ftr-378	851	16	of	of	ADP
ftr-378	851	17	available	available	ADJ
ftr-378	851	18	estate	estate	NOUN
ftr-378	851	19	tax	tax	NOUN
ftr-378	851	20	revenue	revenue	NOUN
ftr-378	851	21	to	to	ADP
ftr-378	851	22	the	the	DET
ftr-378	851	23	states	state	NOUN
ftr-378	851	24	,	,	PUNCT
ftr-378	851	25	the	the	DET
ftr-378	851	26	congress	congress	PROPN
ftr-378	851	27	of	of	ADP
ftr-378	851	28	1932	1932	NUM
ftr-378	851	29	completely	completely	ADV
ftr-378	851	30	scuttled	scuttle	VERB
ftr-378	851	31	that	that	DET
ftr-378	851	32	regime	regime	NOUN
ftr-378	851	33	.	.	PUNCT
ftr-378	852	1	in	in	ADP
ftr-378	852	2	the	the	DET
ftr-378	852	3	case	case	NOUN
ftr-378	852	4	of	of	ADP
ftr-378	852	5	the	the	DET
ftr-378	852	6	largest	large	ADJ
ftr-378	852	7	estates	estate	NOUN
ftr-378	852	8	,	,	PUNCT
ftr-378	852	9	the	the	DET
ftr-378	852	10	post-1932	post-1932	ADJ
ftr-378	852	11	state	state	NOUN
ftr-378	852	12	death	death	NOUN
ftr-378	852	13	tax	tax	NOUN
ftr-378	852	14	credit	credit	NOUN
ftr-378	852	15	would	would	AUX
ftr-378	852	16	serve	serve	VERB
ftr-378	852	17	to	to	PART
ftr-378	852	18	offset	offset	VERB
ftr-378	852	19	just	just	ADV
ftr-378	852	20	34	34	NUM
ftr-378	852	21	%	%	NOUN
ftr-378	852	22	of	of	ADP
ftr-378	852	23	the	the	DET
ftr-378	852	24	total	total	ADJ
ftr-378	852	25	estate	estate	NOUN
ftr-378	852	26	tax	tax	NOUN
ftr-378	852	27	payable	payable	NOUN
ftr-378	852	28	.	.	PUNCT
ftr-378	853	1	in	in	ADP
ftr-378	853	2	the	the	DET
ftr-378	853	3	case	case	NOUN
ftr-378	853	4	of	of	ADP
ftr-378	853	5	smaller	small	ADJ
ftr-378	853	6	estates	estate	NOUN
ftr-378	853	7	,	,	PUNCT
ftr-378	853	8	the	the	DET
ftr-378	853	9	effect	effect	NOUN
ftr-378	853	10	was	be	AUX
ftr-378	853	11	even	even	ADV
ftr-378	853	12	more	more	ADV
ftr-378	853	13	dramatic	dramatic	ADJ
ftr-378	853	14	.	.	PUNCT
ftr-378	854	1	a	a	DET
ftr-378	854	2	mere	mere	ADJ
ftr-378	854	3	8	8	NUM
ftr-378	854	4	%	%	NOUN
ftr-378	854	5	of	of	ADP
ftr-378	854	6	the	the	DET
ftr-378	854	7	tax	tax	NOUN
ftr-378	854	8	imposed	impose	VERB
ftr-378	854	9	on	on	ADP
ftr-378	854	10	a	a	DET
ftr-378	854	11	$	$	SYM
ftr-378	854	12	150,000	150,000	NUM
ftr-378	854	13	estate	estate	NOUN
ftr-378	854	14	would	would	AUX
ftr-378	854	15	pass	pass	VERB
ftr-378	854	16	to	to	ADP
ftr-378	854	17	the	the	DET
ftr-378	854	18	states	state	NOUN
ftr-378	854	19	via	via	ADP
ftr-378	854	20	the	the	DET
ftr-378	854	21	state	state	NOUN
ftr-378	854	22	death	death	NOUN
ftr-378	854	23	tax	tax	NOUN
ftr-378	854	24	credit	credit	NOUN
ftr-378	854	25	mechanism	mechanism	NOUN
ftr-378	854	26	.	.	PUNCT
ftr-378	855	1	it	it	PRON
ftr-378	855	2	is	be	AUX
ftr-378	855	3	crucial	crucial	ADJ
ftr-378	855	4	to	to	PART
ftr-378	855	5	note	note	VERB
ftr-378	855	6	that	that	SCONJ
ftr-378	855	7	the	the	DET
ftr-378	855	8	congress	congress	PROPN
ftr-378	855	9	of	of	ADP
ftr-378	855	10	1932	1932	NUM
ftr-378	855	11	did	do	AUX
ftr-378	855	12	n’t	not	PART
ftr-378	855	13	directly	directly	ADV
ftr-378	855	14	cut	cut	VERB
ftr-378	855	15	state	state	NOUN
ftr-378	855	16	estate	estate	NOUN
ftr-378	855	17	tax	tax	NOUN
ftr-378	855	18	receipts	receipt	NOUN
ftr-378	855	19	.	.	PUNCT
ftr-378	856	1	they	they	PRON
ftr-378	856	2	merely	merely	ADV
ftr-378	856	3	froze	freeze	VERB
ftr-378	856	4	the	the	DET
ftr-378	856	5	credit	credit	NOUN
ftr-378	856	6	at	at	ADP
ftr-378	856	7	its	its	PRON
ftr-378	856	8	existing	exist	VERB
ftr-378	856	9	rates	rate	NOUN
ftr-378	856	10	.	.	PUNCT
ftr-378	857	1	accordingly	accordingly	ADV
ftr-378	857	2	,	,	PUNCT
ftr-378	857	3	congressman	congressman	NOUN
ftr-378	857	4	ramseyer	ramseyer	NOUN
ftr-378	857	5	could	could	AUX
ftr-378	857	6	say	say	VERB
ftr-378	857	7	quite	quite	ADV
ftr-378	857	8	correctly	correctly	ADV
ftr-378	857	9	that	that	SCONJ
ftr-378	857	10	while	while	SCONJ
ftr-378	857	11	he	he	PRON
ftr-378	857	12	146	146	NUM
ftr-378	857	13	.	.	PUNCT
ftr-378	858	1	this	this	DET
ftr-378	858	2	table	table	NOUN
ftr-378	858	3	assumes	assume	VERB
ftr-378	858	4	that	that	SCONJ
ftr-378	858	5	applicable	applicable	ADJ
ftr-378	858	6	state	state	NOUN
ftr-378	858	7	estate	estate	NOUN
ftr-378	858	8	taxes	taxis	NOUN
ftr-378	858	9	exactly	exactly	ADV
ftr-378	858	10	equaled	equal	VERB
ftr-378	858	11	the	the	DET
ftr-378	858	12	available	available	ADJ
ftr-378	858	13	state	state	NOUN
ftr-378	858	14	death	death	NOUN
ftr-378	858	15	tax	tax	NOUN
ftr-378	858	16	credit	credit	NOUN
ftr-378	858	17	.	.	PUNCT
ftr-378	859	1	908	908	NUM
ftr-378	859	2	florida	florida	PROPN
ftr-378	859	3	tax	tax	NOUN
ftr-378	859	4	review	review	NOUN
ftr-378	859	5	[	[	X
ftr-378	859	6	vol.9:10	vol.9:10	NOUN
ftr-378	859	7	had	have	AUX
ftr-378	859	8	personally	personally	ADV
ftr-378	859	9	opposed	oppose	VERB
ftr-378	859	10	enactment	enactment	NOUN
ftr-378	859	11	of	of	ADP
ftr-378	859	12	the	the	DET
ftr-378	859	13	state	state	NOUN
ftr-378	859	14	death	death	NOUN
ftr-378	859	15	tax	tax	NOUN
ftr-378	859	16	credit	credit	NOUN
ftr-378	859	17	,	,	PUNCT
ftr-378	859	18	147	147	NUM
ftr-378	859	19	his	his	PRON
ftr-378	859	20	1932	1932	NUM
ftr-378	859	21	amendment	amendment	NOUN
ftr-378	859	22	would	would	AUX
ftr-378	859	23	“	"	PUNCT
ftr-378	859	24	not	not	PART
ftr-378	859	25	disturb	disturb	VERB
ftr-378	859	26	that	that	DET
ftr-378	859	27	provision	provision	NOUN
ftr-378	859	28	.	.	PUNCT
ftr-378	859	29	”	"	PUNCT
ftr-378	860	1	148	148	NUM
ftr-378	860	2	while	while	SCONJ
ftr-378	860	3	factually	factually	ADV
ftr-378	860	4	correct	correct	ADJ
ftr-378	860	5	,	,	PUNCT
ftr-378	860	6	the	the	DET
ftr-378	860	7	statement	statement	NOUN
ftr-378	860	8	is	be	AUX
ftr-378	860	9	misleading	misleading	ADJ
ftr-378	860	10	.	.	PUNCT
ftr-378	861	1	providing	provide	VERB
ftr-378	861	2	states	state	NOUN
ftr-378	861	3	no	no	DET
ftr-378	861	4	assistance	assistance	NOUN
ftr-378	861	5	in	in	ADP
ftr-378	861	6	an	an	DET
ftr-378	861	7	era	era	NOUN
ftr-378	861	8	of	of	ADP
ftr-378	861	9	declining	decline	VERB
ftr-378	861	10	asset	asset	NOUN
ftr-378	861	11	values	value	NOUN
ftr-378	861	12	and	and	CCONJ
ftr-378	861	13	preserving	preserve	VERB
ftr-378	861	14	for	for	ADP
ftr-378	861	15	the	the	DET
ftr-378	861	16	federal	federal	ADJ
ftr-378	861	17	government	government	NOUN
ftr-378	861	18	the	the	DET
ftr-378	861	19	full	full	ADJ
ftr-378	861	20	fruits	fruit	NOUN
ftr-378	861	21	of	of	ADP
ftr-378	861	22	the	the	DET
ftr-378	861	23	incremental	incremental	ADJ
ftr-378	861	24	rate	rate	NOUN
ftr-378	861	25	increases	increase	NOUN
ftr-378	861	26	certainly	certainly	ADV
ftr-378	861	27	undercut	undercut	VERB
ftr-378	861	28	the	the	DET
ftr-378	861	29	spirit	spirit	NOUN
ftr-378	861	30	,	,	PUNCT
ftr-378	861	31	if	if	SCONJ
ftr-378	861	32	not	not	PART
ftr-378	861	33	the	the	DET
ftr-378	861	34	letter	letter	NOUN
ftr-378	861	35	,	,	PUNCT
ftr-378	861	36	of	of	ADP
ftr-378	861	37	the	the	DET
ftr-378	861	38	1926	1926	NUM
ftr-378	861	39	state	state	NOUN
ftr-378	861	40	death	death	NOUN
ftr-378	861	41	tax	tax	NOUN
ftr-378	861	42	credit	credit	NOUN
ftr-378	861	43	.	.	PUNCT
ftr-378	862	1	149	149	NUM
ftr-378	862	2	while	while	SCONJ
ftr-378	862	3	state	state	NOUN
ftr-378	862	4	estate	estate	NOUN
ftr-378	862	5	tax	tax	NOUN
ftr-378	862	6	revenue	revenue	NOUN
ftr-378	862	7	did	do	AUX
ftr-378	862	8	n’t	not	PART
ftr-378	862	9	decline	decline	VERB
ftr-378	862	10	in	in	ADP
ftr-378	862	11	absolute	absolute	ADJ
ftr-378	862	12	terms	term	NOUN
ftr-378	862	13	as	as	ADP
ftr-378	862	14	a	a	DET
ftr-378	862	15	result	result	NOUN
ftr-378	862	16	,	,	PUNCT
ftr-378	862	17	150	150	NUM
ftr-378	862	18	congress	congress	PROPN
ftr-378	862	19	nevertheless	nevertheless	ADV
ftr-378	862	20	had	have	AUX
ftr-378	862	21	effectively	effectively	ADV
ftr-378	862	22	muscled	muscle	VERB
ftr-378	862	23	the	the	DET
ftr-378	862	24	state	state	NOUN
ftr-378	862	25	governments	government	NOUN
ftr-378	862	26	out	out	ADP
ftr-378	862	27	of	of	ADP
ftr-378	862	28	any	any	DET
ftr-378	862	29	incremental	incremental	ADJ
ftr-378	862	30	estate	estate	NOUN
ftr-378	862	31	tax	tax	NOUN
ftr-378	862	32	revenue	revenue	NOUN
ftr-378	862	33	.	.	PUNCT
ftr-378	863	1	by	by	ADP
ftr-378	863	2	using	use	VERB
ftr-378	863	3	the	the	DET
ftr-378	863	4	frozen	frozen	ADJ
ftr-378	863	5	state	state	NOUN
ftr-378	863	6	death	death	NOUN
ftr-378	863	7	tax	tax	NOUN
ftr-378	863	8	credit	credit	NOUN
ftr-378	863	9	as	as	ADP
ftr-378	863	10	a	a	DET
ftr-378	863	11	means	means	NOUN
ftr-378	863	12	of	of	ADP
ftr-378	863	13	capturing	capture	VERB
ftr-378	863	14	a	a	DET
ftr-378	863	15	larger	large	ADJ
ftr-378	863	16	proportion	proportion	NOUN
ftr-378	863	17	of	of	ADP
ftr-378	863	18	estate	estate	NOUN
ftr-378	863	19	tax	tax	NOUN
ftr-378	863	20	dollars	dollar	NOUN
ftr-378	863	21	,	,	PUNCT
ftr-378	863	22	congress	congress	PROPN
ftr-378	863	23	was	be	AUX
ftr-378	863	24	able	able	ADJ
ftr-378	863	25	to	to	PART
ftr-378	863	26	mask	mask	VERB
ftr-378	863	27	the	the	DET
ftr-378	863	28	true	true	ADJ
ftr-378	863	29	magnitude	magnitude	NOUN
ftr-378	863	30	of	of	ADP
ftr-378	863	31	the	the	DET
ftr-378	863	32	1932	1932	NUM
ftr-378	863	33	estate	estate	NOUN
ftr-378	863	34	tax	tax	NOUN
ftr-378	863	35	increases	increase	NOUN
ftr-378	863	36	.	.	PUNCT
ftr-378	864	1	only	only	ADV
ftr-378	864	2	when	when	SCONJ
ftr-378	864	3	the	the	DET
ftr-378	864	4	nominal	nominal	ADJ
ftr-378	864	5	rate	rate	NOUN
ftr-378	864	6	changes	change	NOUN
ftr-378	864	7	are	be	AUX
ftr-378	864	8	adjusted	adjust	VERB
ftr-378	864	9	to	to	PART
ftr-378	864	10	reflect	reflect	VERB
ftr-378	864	11	the	the	DET
ftr-378	864	12	frozen	frozen	ADJ
ftr-378	864	13	state	state	NOUN
ftr-378	864	14	death	death	NOUN
ftr-378	864	15	tax	tax	NOUN
ftr-378	864	16	credit	credit	NOUN
ftr-378	864	17	are	be	AUX
ftr-378	864	18	the	the	DET
ftr-378	864	19	federal	federal	ADJ
ftr-378	864	20	estate	estate	NOUN
ftr-378	864	21	tax	tax	NOUN
ftr-378	864	22	increases	increase	NOUN
ftr-378	864	23	of	of	ADP
ftr-378	864	24	1932	1932	NUM
ftr-378	864	25	revealed	reveal	VERB
ftr-378	864	26	for	for	ADP
ftr-378	864	27	what	what	PRON
ftr-378	864	28	they	they	PRON
ftr-378	864	29	truly	truly	ADV
ftr-378	864	30	were	be	AUX
ftr-378	864	31	.	.	PUNCT
ftr-378	865	1	table	table	NOUN
ftr-378	865	2	4	4	NUM
ftr-378	865	3	illustrates	illustrate	VERB
ftr-378	865	4	the	the	DET
ftr-378	865	5	true	true	ADJ
ftr-378	865	6	changes	change	NOUN
ftr-378	865	7	in	in	ADP
ftr-378	865	8	federal	federal	ADJ
ftr-378	865	9	estate	estate	NOUN
ftr-378	865	10	tax	tax	NOUN
ftr-378	865	11	collections	collection	NOUN
ftr-378	865	12	resulting	result	VERB
ftr-378	865	13	from	from	ADP
ftr-378	865	14	the	the	DET
ftr-378	865	15	revenue	revenue	NOUN
ftr-378	865	16	act	act	NOUN
ftr-378	865	17	of	of	ADP
ftr-378	865	18	1932	1932	NUM
ftr-378	865	19	.	.	PUNCT
ftr-378	866	1	147	147	NUM
ftr-378	866	2	.	.	PUNCT
ftr-378	867	1	ramseyer	ramseyer	PROPN
ftr-378	867	2	preferred	prefer	VERB
ftr-378	867	3	an	an	DET
ftr-378	867	4	alternate	alternate	ADJ
ftr-378	867	5	regime	regime	NOUN
ftr-378	867	6	,	,	PUNCT
ftr-378	867	7	by	by	ADP
ftr-378	867	8	which	which	PRON
ftr-378	867	9	the	the	DET
ftr-378	867	10	federal	federal	ADJ
ftr-378	867	11	government	government	NOUN
ftr-378	867	12	would	would	AUX
ftr-378	867	13	collect	collect	VERB
ftr-378	867	14	all	all	DET
ftr-378	867	15	estate	estate	NOUN
ftr-378	867	16	tax	tax	NOUN
ftr-378	867	17	revenues	revenue	NOUN
ftr-378	867	18	but	but	CCONJ
ftr-378	867	19	remit	remit	VERB
ftr-378	867	20	50	50	NUM
ftr-378	867	21	%	%	NOUN
ftr-378	867	22	of	of	ADP
ftr-378	867	23	those	those	DET
ftr-378	867	24	revenues	revenue	NOUN
ftr-378	867	25	back	back	ADV
ftr-378	867	26	to	to	ADP
ftr-378	867	27	the	the	DET
ftr-378	867	28	states	state	NOUN
ftr-378	867	29	.	.	PUNCT
ftr-378	868	1	revenue	revenue	NOUN
ftr-378	868	2	revision	revision	NOUN
ftr-378	868	3	,	,	PUNCT
ftr-378	868	4	1925	1925	NUM
ftr-378	868	5	:	:	PUNCT
ftr-378	868	6	hearings	hearing	NOUN
ftr-378	868	7	before	before	ADP
ftr-378	868	8	the	the	DET
ftr-378	868	9	h.	h.	PROPN
ftr-378	868	10	comm	comm	NOUN
ftr-378	868	11	.	.	PUNCT
ftr-378	869	1	on	on	ADP
ftr-378	869	2	ways	way	NOUN
ftr-378	869	3	and	and	CCONJ
ftr-378	869	4	means	mean	NOUN
ftr-378	869	5	,	,	PUNCT
ftr-378	869	6	69th	69th	ADJ
ftr-378	869	7	cong	cong	NOUN
ftr-378	869	8	.	.	PUNCT
ftr-378	870	1	402	402	NUM
ftr-378	870	2	(	(	PUNCT
ftr-378	870	3	1925	1925	NUM
ftr-378	870	4	)	)	PUNCT
ftr-378	871	1	[	[	X
ftr-378	871	2	hereinafter	hereinafter	NOUN
ftr-378	871	3	1925	1925	NUM
ftr-378	871	4	house	house	NOUN
ftr-378	871	5	hearings	hearing	NOUN
ftr-378	871	6	]	]	PUNCT
ftr-378	871	7	(	(	PUNCT
ftr-378	871	8	statement	statement	NOUN
ftr-378	871	9	of	of	ADP
ftr-378	871	10	rep	rep	PROPN
ftr-378	871	11	.	.	PROPN
ftr-378	871	12	ramseyer	ramseyer	PROPN
ftr-378	871	13	)	)	PUNCT
ftr-378	871	14	.	.	PUNCT
ftr-378	872	1	ramseyer	ramseyer	NOUN
ftr-378	872	2	did	do	AUX
ftr-378	872	3	not	not	PART
ftr-378	872	4	formally	formally	ADV
ftr-378	872	5	propose	propose	VERB
ftr-378	872	6	his	his	PRON
ftr-378	872	7	alternative	alternative	NOUN
ftr-378	872	8	,	,	PUNCT
ftr-378	872	9	yielding	yield	VERB
ftr-378	872	10	instead	instead	ADV
ftr-378	872	11	to	to	ADP
ftr-378	872	12	the	the	DET
ftr-378	872	13	alternative	alternative	ADJ
ftr-378	872	14	state	state	NOUN
ftr-378	872	15	death	death	NOUN
ftr-378	872	16	tax	tax	NOUN
ftr-378	872	17	provisions	provision	NOUN
ftr-378	872	18	which	which	PRON
ftr-378	872	19	had	have	AUX
ftr-378	872	20	already	already	ADV
ftr-378	872	21	garnered	garner	VERB
ftr-378	872	22	a	a	DET
ftr-378	872	23	majority	majority	NOUN
ftr-378	872	24	of	of	ADP
ftr-378	872	25	support	support	NOUN
ftr-378	872	26	in	in	ADP
ftr-378	872	27	the	the	DET
ftr-378	872	28	house	house	NOUN
ftr-378	872	29	of	of	ADP
ftr-378	872	30	representatives	representatives	PROPN
ftr-378	872	31	.	.	PUNCT
ftr-378	873	1	i	i	PRON
ftr-378	873	2	d.	d.	PROPN
ftr-378	873	3	despite	despite	SCONJ
ftr-378	873	4	his	his	PRON
ftr-378	873	5	objection	objection	NOUN
ftr-378	873	6	to	to	ADP
ftr-378	873	7	the	the	DET
ftr-378	873	8	structure	structure	NOUN
ftr-378	873	9	of	of	ADP
ftr-378	873	10	the	the	DET
ftr-378	873	11	state	state	NOUN
ftr-378	873	12	death	death	NOUN
ftr-378	873	13	tax	tax	NOUN
ftr-378	873	14	credit	credit	NOUN
ftr-378	873	15	,	,	PUNCT
ftr-378	873	16	ramseyer	ramseyer	PROPN
ftr-378	873	17	maintained	maintain	VERB
ftr-378	873	18	that	that	SCONJ
ftr-378	873	19	he	he	PRON
ftr-378	873	20	had	have	AUX
ftr-378	873	21	always	always	ADV
ftr-378	873	22	favored	favor	VERB
ftr-378	873	23	“	"	PUNCT
ftr-378	873	24	some	some	DET
ftr-378	873	25	kind	kind	NOUN
ftr-378	873	26	of	of	ADP
ftr-378	873	27	equitable	equitable	ADJ
ftr-378	873	28	division	division	NOUN
ftr-378	874	1	[	[	X
ftr-378	874	2	of	of	ADP
ftr-378	874	3	estate	estate	NOUN
ftr-378	874	4	tax	tax	NOUN
ftr-378	874	5	revenue	revenue	NOUN
ftr-378	874	6	]	]	PUNCT
ftr-378	874	7	with	with	ADP
ftr-378	874	8	the	the	DET
ftr-378	874	9	states	state	NOUN
ftr-378	874	10	.	.	PUNCT
ftr-378	874	11	.	.	PUNCT
ftr-378	874	12	.	.	PUNCT
ftr-378	874	13	.	.	PUNCT
ftr-378	874	14	”	"	PUNCT
ftr-378	875	1	i	i	PRON
ftr-378	875	2	d.	d.	VERB
ftr-378	875	3	at	at	ADP
ftr-378	875	4	403	403	NUM
ftr-378	875	5	.	.	PUNCT
ftr-378	876	1	148	148	NUM
ftr-378	876	2	.	.	PUNCT
ftr-378	877	1	75th	75th	ADJ
ftr-378	877	2	cong	cong	NOUN
ftr-378	877	3	.	.	PUNCT
ftr-378	878	1	rec	rec	PROPN
ftr-378	878	2	.	.	PROPN
ftr-378	878	3	5897	5897	NUM
ftr-378	878	4	(	(	PUNCT
ftr-378	878	5	1932	1932	NUM
ftr-378	878	6	)	)	PUNCT
ftr-378	878	7	(	(	PUNCT
ftr-378	878	8	statement	statement	NOUN
ftr-378	878	9	of	of	ADP
ftr-378	878	10	rep	rep	PROPN
ftr-378	878	11	.	.	PROPN
ftr-378	878	12	ramseyer	ramseyer	PROPN
ftr-378	878	13	)	)	PUNCT
ftr-378	878	14	.	.	PUNCT
ftr-378	879	1	149	149	NUM
ftr-378	879	2	.	.	PUNCT
ftr-378	880	1	one	one	NUM
ftr-378	880	2	new	new	PROPN
ftr-378	880	3	york	york	PROPN
ftr-378	880	4	congressman	congressman	NOUN
ftr-378	880	5	forcefully	forcefully	ADV
ftr-378	880	6	argued	argue	VERB
ftr-378	880	7	that	that	SCONJ
ftr-378	880	8	freezing	freeze	VERB
ftr-378	880	9	the	the	DET
ftr-378	880	10	state	state	NOUN
ftr-378	880	11	death	death	NOUN
ftr-378	880	12	tax	tax	NOUN
ftr-378	880	13	credit	credit	NOUN
ftr-378	880	14	at	at	ADP
ftr-378	880	15	its	its	PRON
ftr-378	880	16	1926	1926	NUM
ftr-378	880	17	level	level	NOUN
ftr-378	880	18	offended	offend	VERB
ftr-378	880	19	“	"	PUNCT
ftr-378	880	20	the	the	DET
ftr-378	880	21	doctrine	doctrine	NOUN
ftr-378	880	22	of	of	ADP
ftr-378	880	23	state	state	NOUN
ftr-378	880	24	rights	right	NOUN
ftr-378	880	25	”	"	PUNCT
ftr-378	880	26	by	by	ADP
ftr-378	880	27	“	"	PUNCT
ftr-378	880	28	preventing	prevent	VERB
ftr-378	880	29	the	the	DET
ftr-378	880	30	states	state	NOUN
ftr-378	880	31	from	from	ADP
ftr-378	880	32	raising	raise	VERB
ftr-378	880	33	revenue	revenue	NOUN
ftr-378	880	34	in	in	ADP
ftr-378	880	35	a	a	DET
ftr-378	880	36	field	field	NOUN
ftr-378	880	37	which	which	PRON
ftr-378	880	38	we	we	PRON
ftr-378	880	39	used	use	VERB
ftr-378	880	40	to	to	PART
ftr-378	880	41	believe	believe	VERB
ftr-378	880	42	belonged	belong	VERB
ftr-378	880	43	exclusively	exclusively	ADV
ftr-378	880	44	to	to	ADP
ftr-378	880	45	the	the	DET
ftr-378	880	46	states	state	NOUN
ftr-378	880	47	.	.	PUNCT
ftr-378	880	48	”	"	PUNCT
ftr-378	881	1	75th	75th	ADJ
ftr-378	881	2	cong	cong	NOUN
ftr-378	881	3	.	.	PUNCT
ftr-378	882	1	rec	rec	PROPN
ftr-378	882	2	.	.	PROPN
ftr-378	882	3	6682	6682	NUM
ftr-378	882	4	(	(	PUNCT
ftr-378	882	5	1932	1932	NUM
ftr-378	882	6	)	)	PUNCT
ftr-378	882	7	(	(	PUNCT
ftr-378	882	8	statement	statement	NOUN
ftr-378	882	9	of	of	ADP
ftr-378	882	10	rep	rep	PROPN
ftr-378	882	11	.	.	PROPN
ftr-378	882	12	o’connor	o’connor	ADV
ftr-378	882	13	)	)	PUNCT
ftr-378	882	14	.	.	PUNCT
ftr-378	883	1	he	he	PRON
ftr-378	883	2	reminded	remind	VERB
ftr-378	883	3	his	his	PRON
ftr-378	883	4	colleagues	colleague	NOUN
ftr-378	883	5	:	:	PUNCT
ftr-378	883	6	“	"	PUNCT
ftr-378	883	7	the	the	DET
ftr-378	883	8	states	state	NOUN
ftr-378	883	9	also	also	ADV
ftr-378	883	10	have	have	VERB
ftr-378	883	11	to	to	PART
ftr-378	883	12	raise	raise	VERB
ftr-378	883	13	money	money	NOUN
ftr-378	883	14	to	to	PART
ftr-378	883	15	conduct	conduct	VERB
ftr-378	883	16	their	their	PRON
ftr-378	883	17	governments	government	NOUN
ftr-378	883	18	.	.	PUNCT
ftr-378	883	19	”	"	PUNCT
ftr-378	884	1	i	i	PRON
ftr-378	884	2	d.	d.	VERB
ftr-378	884	3	the	the	DET
ftr-378	884	4	acting	act	VERB
ftr-378	884	5	chairman	chairman	NOUN
ftr-378	884	6	of	of	ADP
ftr-378	884	7	the	the	DET
ftr-378	884	8	ways	way	NOUN
ftr-378	884	9	committee	committee	NOUN
ftr-378	884	10	offered	offer	VERB
ftr-378	884	11	a	a	DET
ftr-378	884	12	very	very	ADV
ftr-378	884	13	telling	telling	ADJ
ftr-378	884	14	response	response	NOUN
ftr-378	884	15	:	:	PUNCT
ftr-378	884	16	“	"	PUNCT
ftr-378	884	17	i	i	PRON
ftr-378	884	18	recognize	recognize	VERB
ftr-378	884	19	there	there	PRON
ftr-378	884	20	is	be	VERB
ftr-378	884	21	some	some	DET
ftr-378	884	22	force	force	NOUN
ftr-378	884	23	in	in	ADP
ftr-378	884	24	the	the	DET
ftr-378	884	25	statement	statement	NOUN
ftr-378	884	26	of	of	ADP
ftr-378	884	27	the	the	DET
ftr-378	884	28	gentleman	gentleman	NOUN
ftr-378	884	29	from	from	ADP
ftr-378	884	30	new	new	PROPN
ftr-378	884	31	york	york	PROPN
ftr-378	884	32	,	,	PUNCT
ftr-378	884	33	but	but	CCONJ
ftr-378	884	34	the	the	DET
ftr-378	884	35	object	object	NOUN
ftr-378	884	36	of	of	ADP
ftr-378	884	37	this	this	DET
ftr-378	884	38	bill	bill	NOUN
ftr-378	884	39	is	be	AUX
ftr-378	884	40	to	to	PART
ftr-378	884	41	provide	provide	VERB
ftr-378	884	42	revenue	revenue	NOUN
ftr-378	884	43	for	for	ADP
ftr-378	884	44	the	the	DET
ftr-378	884	45	federal	federal	ADJ
ftr-378	884	46	government	government	NOUN
ftr-378	884	47	.	.	PUNCT
ftr-378	884	48	.	.	PUNCT
ftr-378	884	49	.	.	PUNCT
ftr-378	884	50	.	.	PUNCT
ftr-378	884	51	”	"	PUNCT
ftr-378	885	1	75th	75th	ADJ
ftr-378	885	2	cong	cong	NOUN
ftr-378	885	3	.	.	PUNCT
ftr-378	886	1	rec	rec	PROPN
ftr-378	886	2	.	.	PROPN
ftr-378	886	3	6682	6682	NUM
ftr-378	886	4	(	(	PUNCT
ftr-378	886	5	1932	1932	NUM
ftr-378	886	6	)	)	PUNCT
ftr-378	886	7	(	(	PUNCT
ftr-378	886	8	statement	statement	NOUN
ftr-378	886	9	of	of	ADP
ftr-378	886	10	rep	rep	PROPN
ftr-378	886	11	.	.	PROPN
ftr-378	886	12	crisp	crisp	NOUN
ftr-378	886	13	)	)	PUNCT
ftr-378	886	14	.	.	PUNCT
ftr-378	887	1	in	in	ADP
ftr-378	887	2	other	other	ADJ
ftr-378	887	3	words	word	NOUN
ftr-378	887	4	,	,	PUNCT
ftr-378	887	5	1932	1932	NUM
ftr-378	887	6	was	be	AUX
ftr-378	887	7	not	not	PART
ftr-378	887	8	a	a	DET
ftr-378	887	9	time	time	NOUN
ftr-378	887	10	for	for	ADP
ftr-378	887	11	debating	debate	VERB
ftr-378	887	12	the	the	DET
ftr-378	887	13	niceties	nicety	NOUN
ftr-378	887	14	of	of	ADP
ftr-378	887	15	states	state	NOUN
ftr-378	887	16	’	'	PUNCT
ftr-378	887	17	rights	right	NOUN
ftr-378	887	18	.	.	PUNCT
ftr-378	888	1	it	it	PRON
ftr-378	888	2	was	be	AUX
ftr-378	888	3	a	a	DET
ftr-378	888	4	time	time	NOUN
ftr-378	888	5	for	for	ADP
ftr-378	888	6	generating	generate	VERB
ftr-378	888	7	federal	federal	ADJ
ftr-378	888	8	revenue	revenue	NOUN
ftr-378	888	9	.	.	PUNCT
ftr-378	889	1	the	the	DET
ftr-378	889	2	chairman	chairman	NOUN
ftr-378	889	3	was	be	AUX
ftr-378	889	4	not	not	PART
ftr-378	889	5	alone	alone	ADJ
ftr-378	889	6	in	in	ADP
ftr-378	889	7	that	that	DET
ftr-378	889	8	view	view	NOUN
ftr-378	889	9	.	.	PUNCT
ftr-378	890	1	see	see	VERB
ftr-378	890	2	75th	75th	ADJ
ftr-378	890	3	cong	cong	NOUN
ftr-378	890	4	.	.	PUNCT
ftr-378	891	1	rec	rec	PROPN
ftr-378	891	2	.	.	PROPN
ftr-378	891	3	6338	6338	NUM
ftr-378	891	4	(	(	PUNCT
ftr-378	891	5	1932	1932	NUM
ftr-378	891	6	)	)	PUNCT
ftr-378	891	7	(	(	PUNCT
ftr-378	891	8	statement	statement	NOUN
ftr-378	891	9	of	of	ADP
ftr-378	891	10	rep	rep	PROPN
ftr-378	891	11	.	.	PROPN
ftr-378	891	12	stafford	stafford	PROPN
ftr-378	891	13	)	)	PUNCT
ftr-378	892	1	(	(	PUNCT
ftr-378	892	2	“	"	PUNCT
ftr-378	892	3	we	we	PRON
ftr-378	892	4	must	must	AUX
ftr-378	892	5	view	view	VERB
ftr-378	892	6	this	this	DET
ftr-378	892	7	question	question	NOUN
ftr-378	892	8	[	[	X
ftr-378	892	9	of	of	ADP
ftr-378	892	10	the	the	DET
ftr-378	892	11	state	state	NOUN
ftr-378	892	12	death	death	NOUN
ftr-378	892	13	tax	tax	NOUN
ftr-378	892	14	credit	credit	NOUN
ftr-378	892	15	]	]	PUNCT
ftr-378	892	16	primarily	primarily	ADV
ftr-378	892	17	from	from	ADP
ftr-378	892	18	a	a	DET
ftr-378	892	19	national	national	ADJ
ftr-378	892	20	standpoint	standpoint	NOUN
ftr-378	892	21	.	.	PUNCT
ftr-378	893	1	leave	leave	VERB
ftr-378	893	2	it	it	PRON
ftr-378	893	3	to	to	ADP
ftr-378	893	4	the	the	DET
ftr-378	893	5	states	state	NOUN
ftr-378	893	6	to	to	PART
ftr-378	893	7	get	get	VERB
ftr-378	893	8	their	their	PRON
ftr-378	893	9	amount	amount	NOUN
ftr-378	893	10	of	of	ADP
ftr-378	893	11	inheritance	inheritance	NOUN
ftr-378	893	12	taxes	taxis	NOUN
ftr-378	893	13	.	.	PUNCT
ftr-378	893	14	.	.	PUNCT
ftr-378	893	15	.	.	PUNCT
ftr-378	893	16	.	.	PUNCT
ftr-378	893	17	”	"	PUNCT
ftr-378	893	18	)	)	PUNCT
ftr-378	893	19	.	.	PUNCT
ftr-378	894	1	150	150	NUM
ftr-378	894	2	.	.	PUNCT
ftr-378	895	1	while	while	SCONJ
ftr-378	895	2	state	state	NOUN
ftr-378	895	3	revenue	revenue	NOUN
ftr-378	895	4	did	do	AUX
ftr-378	895	5	not	not	PART
ftr-378	895	6	decline	decline	VERB
ftr-378	895	7	as	as	ADP
ftr-378	895	8	a	a	DET
ftr-378	895	9	direct	direct	ADJ
ftr-378	895	10	result	result	NOUN
ftr-378	895	11	of	of	ADP
ftr-378	895	12	this	this	DET
ftr-378	895	13	change	change	NOUN
ftr-378	895	14	,	,	PUNCT
ftr-378	895	15	declining	decline	VERB
ftr-378	895	16	asset	asset	NOUN
ftr-378	895	17	values	value	NOUN
ftr-378	895	18	during	during	ADP
ftr-378	895	19	the	the	DET
ftr-378	895	20	great	great	ADJ
ftr-378	895	21	depression	depression	NOUN
ftr-378	895	22	did	do	AUX
ftr-378	895	23	result	result	VERB
ftr-378	895	24	in	in	ADP
ftr-378	895	25	reduced	reduce	VERB
ftr-378	895	26	state	state	NOUN
ftr-378	895	27	estate	estate	NOUN
ftr-378	895	28	tax	tax	NOUN
ftr-378	895	29	collections	collection	NOUN
ftr-378	895	30	.	.	PUNCT
ftr-378	896	1	2010	2010	NUM
ftr-378	896	2	]	]	PUNCT
ftr-378	896	3	ghosts	ghost	NOUN
ftr-378	896	4	of	of	ADP
ftr-378	896	5	1932	1932	NUM
ftr-378	896	6	909	909	NUM
ftr-378	896	7	table	table	NOUN
ftr-378	896	8	4	4	NUM
ftr-378	896	9	:	:	PUNCT
ftr-378	896	10	net	net	ADJ
ftr-378	896	11	federal	federal	ADJ
ftr-378	896	12	estate	estate	NOUN
ftr-378	896	13	tax	tax	NOUN
ftr-378	896	14	revenue	revenue	NOUN
ftr-378	896	15	151	151	NUM
ftr-378	896	16	gross	gross	ADJ
ftr-378	896	17	estate	estate	NOUN
ftr-378	896	18	(	(	PUNCT
ftr-378	896	19	in	in	ADP
ftr-378	896	20	$	$	SYM
ftr-378	896	21	)	)	PUNCT
ftr-378	896	22	50,000	50,000	NUM
ftr-378	896	23	100,000	100,000	NUM
ftr-378	896	24	150,000	150,000	NUM
ftr-378	896	25	200,000	200,000	NUM
ftr-378	896	26	500,000	500,000	NUM
ftr-378	896	27	1	1	NUM
ftr-378	896	28	million	million	NUM
ftr-378	896	29	5	5	NUM
ftr-378	896	30	million	million	NUM
ftr-378	896	31	10	10	NUM
ftr-378	896	32	million	million	NUM
ftr-378	896	33	1926	1926	NUM
ftr-378	896	34	estate	estate	NOUN
ftr-378	896	35	tax	tax	NOUN
ftr-378	896	36	(	(	PUNCT
ftr-378	896	37	in	in	ADP
ftr-378	896	38	$	$	SYM
ftr-378	896	39	)	)	PUNCT
ftr-378	896	40	0	0	NUM
ftr-378	896	41	0	0	NUM
ftr-378	896	42	100	100	NUM
ftr-378	896	43	300	300	NUM
ftr-378	896	44	2,500	2,500	NUM
ftr-378	896	45	8,300	8,300	NUM
ftr-378	896	46	97,900	97,900	NUM
ftr-378	896	47	266,900	266,900	NUM
ftr-378	896	48	1932	1932	NUM
ftr-378	896	49	estate	estate	NOUN
ftr-378	896	50	tax	tax	NOUN
ftr-378	896	51	(	(	PUNCT
ftr-378	896	52	in	in	ADP
ftr-378	896	53	$	$	SYM
ftr-378	896	54	)	)	PUNCT
ftr-378	896	55	0	0	NUM
ftr-378	896	56	1,500	1,500	NUM
ftr-378	896	57	4,600	4,600	NUM
ftr-378	896	58	8,300	8,300	NUM
ftr-378	896	59	32,500	32,500	NUM
ftr-378	896	60	84,300	84,300	NUM
ftr-378	896	61	757,900	757,900	NUM
ftr-378	896	62	2,026,900	2,026,900	NUM
ftr-378	896	63	%	%	NOUN
ftr-378	896	64	change	change	NOUN
ftr-378	896	65	0	0	NUM
ftr-378	896	66	infinite	infinite	ADJ
ftr-378	896	67	4500	4500	NUM
ftr-378	896	68	%	%	NOUN
ftr-378	896	69	2667	2667	NUM
ftr-378	896	70	%	%	NOUN
ftr-378	896	71	1200	1200	NUM
ftr-378	896	72	%	%	NOUN
ftr-378	896	73	916	916	NUM
ftr-378	896	74	%	%	NOUN
ftr-378	896	75	674	674	NUM
ftr-378	896	76	%	%	NOUN
ftr-378	896	77	659	659	NUM
ftr-378	896	78	%	%	NOUN
ftr-378	896	79	table	table	NOUN
ftr-378	896	80	4	4	NUM
ftr-378	896	81	reveals	reveal	VERB
ftr-378	896	82	a	a	DET
ftr-378	896	83	startling	startling	ADJ
ftr-378	896	84	picture	picture	NOUN
ftr-378	896	85	.	.	PUNCT
ftr-378	897	1	an	an	DET
ftr-378	897	2	estate	estate	NOUN
ftr-378	897	3	valued	value	VERB
ftr-378	897	4	at	at	ADP
ftr-378	897	5	$	$	SYM
ftr-378	897	6	10,000,000	10,000,000	NUM
ftr-378	897	7	would	would	AUX
ftr-378	897	8	have	have	AUX
ftr-378	897	9	generated	generate	VERB
ftr-378	897	10	$	$	SYM
ftr-378	897	11	266,900	266,900	NUM
ftr-378	897	12	in	in	ADP
ftr-378	897	13	federal	federal	ADJ
ftr-378	897	14	estate	estate	NOUN
ftr-378	897	15	taxes	taxis	NOUN
ftr-378	897	16	prior	prior	ADV
ftr-378	897	17	to	to	ADP
ftr-378	897	18	the	the	DET
ftr-378	897	19	1932	1932	NUM
ftr-378	897	20	act	act	NOUN
ftr-378	897	21	and	and	CCONJ
ftr-378	897	22	$	$	SYM
ftr-378	897	23	2,026,900	2,026,900	NUM
ftr-378	897	24	thereafter	thereafter	ADV
ftr-378	897	25	—	—	PUNCT
ftr-378	897	26	a	a	DET
ftr-378	897	27	massive	massive	ADJ
ftr-378	897	28	659	659	NUM
ftr-378	897	29	%	%	NOUN
ftr-378	897	30	increase	increase	NOUN
ftr-378	897	31	.	.	PUNCT
ftr-378	898	1	for	for	ADP
ftr-378	898	2	smaller	small	ADJ
ftr-378	898	3	estates	estate	NOUN
ftr-378	898	4	,	,	PUNCT
ftr-378	898	5	the	the	DET
ftr-378	898	6	impact	impact	NOUN
ftr-378	898	7	was	be	AUX
ftr-378	898	8	even	even	ADV
ftr-378	898	9	greater	great	ADJ
ftr-378	898	10	,	,	PUNCT
ftr-378	898	11	with	with	ADP
ftr-378	898	12	the	the	DET
ftr-378	898	13	net	net	ADJ
ftr-378	898	14	federal	federal	ADJ
ftr-378	898	15	estate	estate	NOUN
ftr-378	898	16	tax	tax	NOUN
ftr-378	898	17	collected	collect	VERB
ftr-378	898	18	from	from	ADP
ftr-378	898	19	many	many	ADJ
ftr-378	898	20	estates	estate	NOUN
ftr-378	898	21	increasing	increase	VERB
ftr-378	898	22	by	by	ADP
ftr-378	898	23	an	an	DET
ftr-378	898	24	order	order	NOUN
ftr-378	898	25	of	of	ADP
ftr-378	898	26	magnitude	magnitude	NOUN
ftr-378	898	27	,	,	PUNCT
ftr-378	898	28	or	or	CCONJ
ftr-378	898	29	more	more	ADJ
ftr-378	898	30	.	.	PUNCT
ftr-378	899	1	as	as	SCONJ
ftr-378	899	2	seen	see	VERB
ftr-378	899	3	throughout	throughout	ADP
ftr-378	899	4	this	this	DET
ftr-378	899	5	analysis	analysis	NOUN
ftr-378	899	6	,	,	PUNCT
ftr-378	899	7	the	the	DET
ftr-378	899	8	smallest	small	ADJ
ftr-378	899	9	estates	estate	NOUN
ftr-378	899	10	once	once	ADV
ftr-378	899	11	again	again	ADV
ftr-378	899	12	were	be	AUX
ftr-378	899	13	the	the	DET
ftr-378	899	14	most	most	ADV
ftr-378	899	15	impacted	impact	VERB
ftr-378	899	16	by	by	ADP
ftr-378	899	17	this	this	DET
ftr-378	899	18	change	change	NOUN
ftr-378	899	19	.	.	PUNCT
ftr-378	900	1	as	as	ADP
ftr-378	900	2	a	a	DET
ftr-378	900	3	result	result	NOUN
ftr-378	900	4	of	of	ADP
ftr-378	900	5	the	the	DET
ftr-378	900	6	revenue	revenue	NOUN
ftr-378	900	7	act	act	NOUN
ftr-378	900	8	of	of	ADP
ftr-378	900	9	1932	1932	NUM
ftr-378	900	10	,	,	PUNCT
ftr-378	900	11	the	the	DET
ftr-378	900	12	federal	federal	ADJ
ftr-378	900	13	government	government	NOUN
ftr-378	900	14	could	could	AUX
ftr-378	900	15	expect	expect	VERB
ftr-378	900	16	to	to	PART
ftr-378	900	17	extract	extract	VERB
ftr-378	900	18	2667	2667	NUM
ftr-378	900	19	%	%	NOUN
ftr-378	900	20	more	more	ADJ
ftr-378	900	21	revenue	revenue	NOUN
ftr-378	900	22	from	from	ADP
ftr-378	900	23	a	a	DET
ftr-378	900	24	$	$	SYM
ftr-378	900	25	200,000	200,000	NUM
ftr-378	900	26	estate	estate	NOUN
ftr-378	900	27	and	and	CCONJ
ftr-378	900	28	4500	4500	NUM
ftr-378	900	29	%	%	NOUN
ftr-378	900	30	more	more	ADJ
ftr-378	900	31	revenue	revenue	NOUN
ftr-378	900	32	from	from	ADP
ftr-378	900	33	a	a	DET
ftr-378	900	34	$	$	SYM
ftr-378	900	35	150,000	150,000	NUM
ftr-378	900	36	estate	estate	NOUN
ftr-378	900	37	than	than	ADP
ftr-378	900	38	under	under	ADP
ftr-378	900	39	prior	prior	ADJ
ftr-378	900	40	law	law	NOUN
ftr-378	900	41	.	.	PUNCT
ftr-378	901	1	state	state	NOUN
ftr-378	901	2	governments	government	NOUN
ftr-378	901	3	saw	see	VERB
ftr-378	901	4	no	no	DET
ftr-378	901	5	such	such	ADJ
ftr-378	901	6	increase	increase	NOUN
ftr-378	901	7	in	in	ADP
ftr-378	901	8	revenue	revenue	NOUN
ftr-378	901	9	.	.	PUNCT
ftr-378	902	1	after	after	ADP
ftr-378	902	2	just	just	ADV
ftr-378	902	3	six	six	NUM
ftr-378	902	4	years	year	NOUN
ftr-378	902	5	,	,	PUNCT
ftr-378	902	6	the	the	DET
ftr-378	902	7	era	era	NOUN
ftr-378	902	8	of	of	ADP
ftr-378	902	9	federal	federal	ADJ
ftr-378	902	10	-	-	PUNCT
ftr-378	902	11	state	state	NOUN
ftr-378	902	12	cooperation	cooperation	NOUN
ftr-378	902	13	on	on	ADP
ftr-378	902	14	the	the	DET
ftr-378	902	15	issue	issue	NOUN
ftr-378	902	16	of	of	ADP
ftr-378	902	17	state	state	NOUN
ftr-378	902	18	death	death	NOUN
ftr-378	902	19	taxes	taxis	NOUN
ftr-378	902	20	had	have	AUX
ftr-378	902	21	come	come	VERB
ftr-378	902	22	to	to	ADP
ftr-378	902	23	an	an	DET
ftr-378	902	24	end	end	NOUN
ftr-378	902	25	.	.	PUNCT
ftr-378	903	1	3	3	X
ftr-378	903	2	.	.	X
ftr-378	903	3	the	the	DET
ftr-378	903	4	lesson	lesson	NOUN
ftr-378	903	5	the	the	DET
ftr-378	903	6	revenue	revenue	NOUN
ftr-378	903	7	act	act	NOUN
ftr-378	903	8	of	of	ADP
ftr-378	903	9	1932	1932	NUM
ftr-378	903	10	marks	mark	NOUN
ftr-378	903	11	a	a	DET
ftr-378	903	12	stunning	stunning	ADJ
ftr-378	903	13	reversal	reversal	NOUN
ftr-378	903	14	in	in	ADP
ftr-378	903	15	the	the	DET
ftr-378	903	16	federal	federal	ADJ
ftr-378	903	17	government	government	NOUN
ftr-378	903	18	’s	’s	PART
ftr-378	903	19	attitude	attitude	NOUN
ftr-378	903	20	towards	towards	ADP
ftr-378	903	21	state	state	NOUN
ftr-378	903	22	estate	estate	NOUN
ftr-378	903	23	tax	tax	NOUN
ftr-378	903	24	regimes	regime	NOUN
ftr-378	903	25	.	.	PUNCT
ftr-378	904	1	just	just	ADV
ftr-378	904	2	six	six	NUM
ftr-378	904	3	short	short	ADJ
ftr-378	904	4	years	year	NOUN
ftr-378	904	5	after	after	SCONJ
ftr-378	904	6	congress	congress	PROPN
ftr-378	904	7	conceded	concede	VERB
ftr-378	904	8	estate	estate	NOUN
ftr-378	904	9	taxes	taxis	NOUN
ftr-378	904	10	to	to	PART
ftr-378	904	11	be	be	AUX
ftr-378	904	12	a	a	DET
ftr-378	904	13	traditional	traditional	ADJ
ftr-378	904	14	source	source	NOUN
ftr-378	904	15	of	of	ADP
ftr-378	904	16	state	state	NOUN
ftr-378	904	17	revenue	revenue	NOUN
ftr-378	904	18	,	,	PUNCT
ftr-378	904	19	the	the	DET
ftr-378	904	20	federal	federal	ADJ
ftr-378	904	21	government	government	NOUN
ftr-378	904	22	assumed	assume	VERB
ftr-378	904	23	primacy	primacy	NOUN
ftr-378	904	24	in	in	ADP
ftr-378	904	25	the	the	DET
ftr-378	904	26	field	field	NOUN
ftr-378	904	27	,	,	PUNCT
ftr-378	904	28	marginalizing	marginalize	VERB
ftr-378	904	29	the	the	DET
ftr-378	904	30	revenue	revenue	NOUN
ftr-378	904	31	impact	impact	NOUN
ftr-378	904	32	of	of	ADP
ftr-378	904	33	the	the	DET
ftr-378	904	34	state	state	NOUN
ftr-378	904	35	death	death	NOUN
ftr-378	904	36	tax	tax	NOUN
ftr-378	904	37	credit	credit	NOUN
ftr-378	904	38	and	and	CCONJ
ftr-378	904	39	reserving	reserve	VERB
ftr-378	904	40	for	for	ADP
ftr-378	904	41	itself	itself	PRON
ftr-378	904	42	the	the	DET
ftr-378	904	43	lion	lion	NOUN
ftr-378	904	44	’s	’s	PART
ftr-378	904	45	share	share	NOUN
ftr-378	904	46	of	of	ADP
ftr-378	904	47	estate	estate	NOUN
ftr-378	904	48	tax	tax	NOUN
ftr-378	904	49	revenues	revenue	NOUN
ftr-378	904	50	.	.	PUNCT
ftr-378	905	1	congress	congress	PROPN
ftr-378	905	2	has	have	AUX
ftr-378	905	3	never	never	ADV
ftr-378	905	4	relinquished	relinquish	VERB
ftr-378	905	5	this	this	DET
ftr-378	905	6	role	role	NOUN
ftr-378	905	7	.	.	PUNCT
ftr-378	906	1	despite	despite	SCONJ
ftr-378	906	2	enacting	enact	VERB
ftr-378	906	3	subsequent	subsequent	ADJ
ftr-378	906	4	estate	estate	NOUN
ftr-378	906	5	tax	tax	NOUN
ftr-378	906	6	rate	rate	NOUN
ftr-378	906	7	increases	increase	NOUN
ftr-378	906	8	,	,	PUNCT
ftr-378	906	9	congress	congress	PROPN
ftr-378	906	10	never	never	ADV
ftr-378	906	11	increased	increase	VERB
ftr-378	906	12	the	the	DET
ftr-378	906	13	state	state	NOUN
ftr-378	906	14	death	death	NOUN
ftr-378	906	15	tax	tax	NOUN
ftr-378	906	16	credit	credit	NOUN
ftr-378	906	17	,	,	PUNCT
ftr-378	906	18	refusing	refuse	VERB
ftr-378	906	19	to	to	PART
ftr-378	906	20	share	share	VERB
ftr-378	906	21	estate	estate	NOUN
ftr-378	906	22	tax	tax	NOUN
ftr-378	906	23	revenues	revenue	NOUN
ftr-378	906	24	beyond	beyond	ADP
ftr-378	906	25	the	the	DET
ftr-378	906	26	level	level	NOUN
ftr-378	906	27	allowed	allow	VERB
ftr-378	906	28	by	by	ADP
ftr-378	906	29	the	the	DET
ftr-378	906	30	1926	1926	NUM
ftr-378	906	31	state	state	NOUN
ftr-378	906	32	death	death	NOUN
ftr-378	906	33	tax	tax	NOUN
ftr-378	906	34	credit	credit	NOUN
ftr-378	906	35	.	.	PUNCT
ftr-378	907	1	then	then	ADV
ftr-378	907	2	in	in	ADP
ftr-378	907	3	2001	2001	NUM
ftr-378	907	4	,	,	PUNCT
ftr-378	907	5	congress	congress	PROPN
ftr-378	907	6	dealt	deal	VERB
ftr-378	907	7	the	the	DET
ftr-378	907	8	states	state	NOUN
ftr-378	907	9	an	an	DET
ftr-378	907	10	151	151	NUM
ftr-378	907	11	.	.	PUNCT
ftr-378	908	1	this	this	DET
ftr-378	908	2	table	table	NOUN
ftr-378	908	3	assumes	assume	VERB
ftr-378	908	4	that	that	SCONJ
ftr-378	908	5	applicable	applicable	ADJ
ftr-378	908	6	state	state	NOUN
ftr-378	908	7	estate	estate	NOUN
ftr-378	908	8	taxes	taxis	NOUN
ftr-378	908	9	exactly	exactly	ADV
ftr-378	908	10	equaled	equal	VERB
ftr-378	908	11	the	the	DET
ftr-378	908	12	available	available	ADJ
ftr-378	908	13	state	state	NOUN
ftr-378	908	14	death	death	NOUN
ftr-378	908	15	tax	tax	NOUN
ftr-378	908	16	credit	credit	NOUN
ftr-378	908	17	.	.	PUNCT
ftr-378	909	1	910	910	NUM
ftr-378	909	2	florida	florida	PROPN
ftr-378	909	3	tax	tax	NOUN
ftr-378	909	4	review	review	NOUN
ftr-378	909	5	[	[	X
ftr-378	909	6	vol.9:10	vol.9:10	NOUN
ftr-378	909	7	even	even	ADV
ftr-378	909	8	greater	great	ADJ
ftr-378	909	9	fiscal	fiscal	ADJ
ftr-378	909	10	blow	blow	NOUN
ftr-378	909	11	—	—	PUNCT
ftr-378	909	12	repealing	repeal	VERB
ftr-378	909	13	the	the	DET
ftr-378	909	14	state	state	NOUN
ftr-378	909	15	death	death	NOUN
ftr-378	909	16	tax	tax	NOUN
ftr-378	909	17	credit	credit	NOUN
ftr-378	909	18	in	in	ADP
ftr-378	909	19	its	its	PRON
ftr-378	909	20	entirety	entirety	NOUN
ftr-378	909	21	and	and	CCONJ
ftr-378	909	22	replacing	replace	VERB
ftr-378	909	23	it	it	PRON
ftr-378	909	24	with	with	ADP
ftr-378	909	25	a	a	DET
ftr-378	909	26	mere	mere	ADJ
ftr-378	909	27	deduction	deduction	NOUN
ftr-378	909	28	.	.	PUNCT
ftr-378	910	1	152	152	NUM
ftr-378	910	2	although	although	SCONJ
ftr-378	910	3	the	the	DET
ftr-378	910	4	congress	congress	PROPN
ftr-378	910	5	of	of	ADP
ftr-378	910	6	1932	1932	NUM
ftr-378	910	7	can	can	AUX
ftr-378	910	8	not	not	PART
ftr-378	910	9	be	be	AUX
ftr-378	910	10	charged	charge	VERB
ftr-378	910	11	with	with	ADP
ftr-378	910	12	all	all	PRON
ftr-378	910	13	of	of	ADP
ftr-378	910	14	those	those	DET
ftr-378	910	15	subsequent	subsequent	ADJ
ftr-378	910	16	developments	development	NOUN
ftr-378	910	17	,	,	PUNCT
ftr-378	910	18	the	the	DET
ftr-378	910	19	fact	fact	NOUN
ftr-378	910	20	remains	remain	VERB
ftr-378	910	21	that	that	SCONJ
ftr-378	910	22	they	they	PRON
ftr-378	910	23	consciously	consciously	ADV
ftr-378	910	24	chose	choose	VERB
ftr-378	910	25	to	to	PART
ftr-378	910	26	abandon	abandon	VERB
ftr-378	910	27	state	state	NOUN
ftr-378	910	28	governments	government	NOUN
ftr-378	910	29	in	in	ADP
ftr-378	910	30	the	the	DET
ftr-378	910	31	name	name	NOUN
ftr-378	910	32	of	of	ADP
ftr-378	910	33	federal	federal	ADJ
ftr-378	910	34	estate	estate	NOUN
ftr-378	910	35	tax	tax	NOUN
ftr-378	910	36	revenue	revenue	NOUN
ftr-378	910	37	needs	need	NOUN
ftr-378	910	38	.	.	PUNCT
ftr-378	911	1	to	to	ADP
ftr-378	911	2	the	the	DET
ftr-378	911	3	extent	extent	NOUN
ftr-378	911	4	the	the	DET
ftr-378	911	5	congress	congress	PROPN
ftr-378	911	6	of	of	ADP
ftr-378	911	7	2001	2001	NUM
ftr-378	911	8	placed	place	VERB
ftr-378	911	9	an	an	DET
ftr-378	911	10	unfair	unfair	ADJ
ftr-378	911	11	burden	burden	NOUN
ftr-378	911	12	upon	upon	SCONJ
ftr-378	911	13	state	state	NOUN
ftr-378	911	14	governments	government	NOUN
ftr-378	911	15	by	by	ADP
ftr-378	911	16	repealing	repeal	VERB
ftr-378	911	17	the	the	DET
ftr-378	911	18	state	state	NOUN
ftr-378	911	19	death	death	NOUN
ftr-378	911	20	tax	tax	NOUN
ftr-378	911	21	credit	credit	NOUN
ftr-378	911	22	,	,	PUNCT
ftr-378	911	23	they	they	PRON
ftr-378	911	24	were	be	AUX
ftr-378	911	25	not	not	PART
ftr-378	911	26	the	the	DET
ftr-378	911	27	first	first	ADJ
ftr-378	911	28	to	to	PART
ftr-378	911	29	undermine	undermine	VERB
ftr-378	911	30	the	the	DET
ftr-378	911	31	original	original	ADJ
ftr-378	911	32	intent	intent	NOUN
ftr-378	911	33	of	of	ADP
ftr-378	911	34	the	the	DET
ftr-378	911	35	state	state	NOUN
ftr-378	911	36	death	death	NOUN
ftr-378	911	37	tax	tax	NOUN
ftr-378	911	38	credit	credit	NOUN
ftr-378	911	39	.	.	PUNCT
ftr-378	912	1	rather	rather	ADV
ftr-378	912	2	,	,	PUNCT
ftr-378	912	3	the	the	DET
ftr-378	912	4	congress	congress	PROPN
ftr-378	912	5	of	of	ADP
ftr-378	912	6	1932	1932	NUM
ftr-378	912	7	had	have	AUX
ftr-378	912	8	been	be	AUX
ftr-378	912	9	the	the	DET
ftr-378	912	10	first	first	ADJ
ftr-378	912	11	to	to	PART
ftr-378	912	12	do	do	VERB
ftr-378	912	13	so	so	ADV
ftr-378	912	14	.	.	PUNCT
ftr-378	913	1	future	future	ADJ
ftr-378	913	2	congresses	congress	NOUN
ftr-378	913	3	now	now	ADV
ftr-378	913	4	must	must	AUX
ftr-378	913	5	decide	decide	VERB
ftr-378	913	6	whether	whether	SCONJ
ftr-378	913	7	the	the	DET
ftr-378	913	8	federal	federal	ADJ
ftr-378	913	9	government	government	NOUN
ftr-378	913	10	will	will	AUX
ftr-378	913	11	ever	ever	ADV
ftr-378	913	12	again	again	ADV
ftr-378	913	13	honor	honor	VERB
ftr-378	913	14	a	a	DET
ftr-378	913	15	promise	promise	NOUN
ftr-378	913	16	made	make	VERB
ftr-378	913	17	in	in	ADP
ftr-378	913	18	1926	1926	NUM
ftr-378	913	19	,	,	PUNCT
ftr-378	913	20	ignored	ignore	VERB
ftr-378	913	21	in	in	ADP
ftr-378	913	22	1932	1932	NUM
ftr-378	913	23	and	and	CCONJ
ftr-378	913	24	completely	completely	ADV
ftr-378	913	25	broken	break	VERB
ftr-378	913	26	in	in	ADP
ftr-378	913	27	2001	2001	NUM
ftr-378	913	28	.	.	PUNCT
ftr-378	914	1	as	as	ADP
ftr-378	914	2	a	a	DET
ftr-378	914	3	first	first	ADJ
ftr-378	914	4	step	step	NOUN
ftr-378	914	5	towards	towards	ADP
ftr-378	914	6	doing	do	VERB
ftr-378	914	7	so	so	ADV
ftr-378	914	8	,	,	PUNCT
ftr-378	914	9	congress	congress	PROPN
ftr-378	914	10	should	should	AUX
ftr-378	914	11	restore	restore	VERB
ftr-378	914	12	the	the	DET
ftr-378	914	13	state	state	NOUN
ftr-378	914	14	death	death	NOUN
ftr-378	914	15	tax	tax	NOUN
ftr-378	914	16	credit	credit	NOUN
ftr-378	914	17	to	to	ADP
ftr-378	914	18	its	its	PRON
ftr-378	914	19	pre-2001	pre-2001	NOUN
ftr-378	914	20	level	level	NOUN
ftr-378	914	21	and	and	CCONJ
ftr-378	914	22	enable	enable	VERB
ftr-378	914	23	estate	estate	NOUN
ftr-378	914	24	taxes	taxis	NOUN
ftr-378	914	25	to	to	PART
ftr-378	914	26	once	once	ADV
ftr-378	914	27	again	again	ADV
ftr-378	914	28	become	become	VERB
ftr-378	914	29	a	a	DET
ftr-378	914	30	viable	viable	ADJ
ftr-378	914	31	source	source	NOUN
ftr-378	914	32	of	of	ADP
ftr-378	914	33	state	state	NOUN
ftr-378	914	34	revenue	revenue	NOUN
ftr-378	914	35	.	.	PUNCT
ftr-378	915	1	yet	yet	ADV
ftr-378	915	2	,	,	PUNCT
ftr-378	915	3	the	the	DET
ftr-378	915	4	history	history	NOUN
ftr-378	915	5	of	of	ADP
ftr-378	915	6	1932	1932	NUM
ftr-378	915	7	shows	show	VERB
ftr-378	915	8	that	that	SCONJ
ftr-378	915	9	such	such	ADJ
ftr-378	915	10	would	would	AUX
ftr-378	915	11	be	be	AUX
ftr-378	915	12	merely	merely	ADV
ftr-378	915	13	a	a	DET
ftr-378	915	14	first	first	ADJ
ftr-378	915	15	step	step	NOUN
ftr-378	915	16	.	.	PUNCT
ftr-378	916	1	a	a	DET
ftr-378	916	2	true	true	ADJ
ftr-378	916	3	resolution	resolution	NOUN
ftr-378	916	4	requires	require	VERB
ftr-378	916	5	a	a	DET
ftr-378	916	6	much	much	ADV
ftr-378	916	7	more	more	ADV
ftr-378	916	8	fundamental	fundamental	ADJ
ftr-378	916	9	re	re	NOUN
ftr-378	916	10	-	-	NOUN
ftr-378	916	11	evaluation	evaluation	NOUN
ftr-378	916	12	of	of	ADP
ftr-378	916	13	the	the	DET
ftr-378	916	14	proper	proper	ADJ
ftr-378	916	15	division	division	NOUN
ftr-378	916	16	of	of	ADP
ftr-378	916	17	estate	estate	NOUN
ftr-378	916	18	tax	tax	NOUN
ftr-378	916	19	revenues	revenue	NOUN
ftr-378	916	20	between	between	ADP
ftr-378	916	21	the	the	DET
ftr-378	916	22	federal	federal	ADJ
ftr-378	916	23	and	and	CCONJ
ftr-378	916	24	state	state	NOUN
ftr-378	916	25	governments	government	NOUN
ftr-378	916	26	and	and	CCONJ
ftr-378	916	27	the	the	DET
ftr-378	916	28	optimal	optimal	ADJ
ftr-378	916	29	means	mean	NOUN
ftr-378	916	30	of	of	ADP
ftr-378	916	31	facilitating	facilitate	VERB
ftr-378	916	32	that	that	DET
ftr-378	916	33	division	division	NOUN
ftr-378	916	34	.	.	PUNCT
ftr-378	917	1	c.	c.	NOUN
ftr-378	918	1	the	the	DET
ftr-378	918	2	gift	gift	NOUN
ftr-378	918	3	tax	tax	NOUN
ftr-378	918	4	loophole	loophole	NOUN
ftr-378	918	5	1	1	NUM
ftr-378	918	6	.	.	PUNCT
ftr-378	919	1	the	the	DET
ftr-378	919	2	choice	choice	NOUN
ftr-378	919	3	the	the	DET
ftr-378	919	4	congress	congress	PROPN
ftr-378	919	5	of	of	ADP
ftr-378	919	6	1932	1932	NUM
ftr-378	919	7	made	make	VERB
ftr-378	919	8	a	a	DET
ftr-378	919	9	final	final	ADJ
ftr-378	919	10	crucial	crucial	ADJ
ftr-378	919	11	choice	choice	NOUN
ftr-378	919	12	when	when	SCONJ
ftr-378	919	13	voting	vote	VERB
ftr-378	919	14	to	to	PART
ftr-378	919	15	reinstitute	reinstitute	VERB
ftr-378	919	16	a	a	DET
ftr-378	919	17	federal	federal	ADJ
ftr-378	919	18	gift	gift	NOUN
ftr-378	919	19	tax	tax	NOUN
ftr-378	919	20	.	.	PUNCT
ftr-378	920	1	however	however	ADV
ftr-378	920	2	,	,	PUNCT
ftr-378	920	3	far	far	ADV
ftr-378	920	4	more	more	ADV
ftr-378	920	5	noteworthy	noteworthy	ADJ
ftr-378	920	6	than	than	ADP
ftr-378	920	7	the	the	DET
ftr-378	920	8	decision	decision	NOUN
ftr-378	920	9	to	to	PART
ftr-378	920	10	enact	enact	VERB
ftr-378	920	11	this	this	DET
ftr-378	920	12	gift	gift	NOUN
ftr-378	920	13	tax	tax	NOUN
ftr-378	920	14	was	be	AUX
ftr-378	920	15	the	the	DET
ftr-378	920	16	manner	manner	NOUN
ftr-378	920	17	in	in	ADP
ftr-378	920	18	which	which	PRON
ftr-378	920	19	congress	congress	PROPN
ftr-378	920	20	structured	structure	VERB
ftr-378	920	21	that	that	DET
ftr-378	920	22	tax	tax	NOUN
ftr-378	920	23	.	.	PUNCT
ftr-378	921	1	congressional	congressional	ADJ
ftr-378	921	2	leaders	leader	NOUN
ftr-378	921	3	of	of	ADP
ftr-378	921	4	1932	1932	NUM
ftr-378	921	5	portrayed	portray	VERB
ftr-378	921	6	the	the	DET
ftr-378	921	7	gift	gift	NOUN
ftr-378	921	8	tax	tax	NOUN
ftr-378	921	9	as	as	ADP
ftr-378	921	10	a	a	DET
ftr-378	921	11	mere	mere	ADJ
ftr-378	921	12	companion	companion	NOUN
ftr-378	921	13	to	to	ADP
ftr-378	921	14	the	the	DET
ftr-378	921	15	estate	estate	NOUN
ftr-378	921	16	and	and	CCONJ
ftr-378	921	17	income	income	NOUN
ftr-378	921	18	taxes	taxis	NOUN
ftr-378	921	19	,	,	PUNCT
ftr-378	921	20	designed	design	VERB
ftr-378	921	21	solely	solely	ADV
ftr-378	921	22	to	to	PART
ftr-378	921	23	prevent	prevent	VERB
ftr-378	921	24	152	152	NUM
ftr-378	921	25	.	.	PUNCT
ftr-378	922	1	see	see	VERB
ftr-378	922	2	generally	generally	ADV
ftr-378	922	3	cooper	cooper	PROPN
ftr-378	922	4	,	,	PUNCT
ftr-378	922	5	ivimey	ivimey	PROPN
ftr-378	922	6	&	&	CCONJ
ftr-378	922	7	vincenti	vincenti	PROPN
ftr-378	922	8	,	,	PUNCT
ftr-378	922	9	supra	supra	ADJ
ftr-378	922	10	note	note	NOUN
ftr-378	922	11	126	126	NUM
ftr-378	922	12	,	,	PUNCT
ftr-378	922	13	at	at	ADP
ftr-378	922	14	320	320	NUM
ftr-378	922	15	(	(	PUNCT
ftr-378	922	16	discussing	discuss	VERB
ftr-378	922	17	the	the	DET
ftr-378	922	18	repeal	repeal	NOUN
ftr-378	922	19	of	of	ADP
ftr-378	922	20	the	the	DET
ftr-378	922	21	state	state	NOUN
ftr-378	922	22	death	death	NOUN
ftr-378	922	23	tax	tax	NOUN
ftr-378	922	24	credit	credit	NOUN
ftr-378	922	25	)	)	PUNCT
ftr-378	922	26	.	.	PUNCT
ftr-378	923	1	the	the	DET
ftr-378	923	2	current	current	ADJ
ftr-378	923	3	deduction	deduction	NOUN
ftr-378	923	4	for	for	ADP
ftr-378	923	5	state	state	NOUN
ftr-378	923	6	death	death	NOUN
ftr-378	923	7	taxes	taxis	NOUN
ftr-378	923	8	,	,	PUNCT
ftr-378	923	9	found	find	VERB
ftr-378	923	10	in	in	ADP
ftr-378	923	11	i.r.c	i.r.c	NOUN
ftr-378	923	12	.	.	PUNCT
ftr-378	924	1	§	§	PROPN
ftr-378	924	2	2058	2058	NUM
ftr-378	924	3	,	,	PUNCT
ftr-378	924	4	is	be	AUX
ftr-378	924	5	less	less	ADV
ftr-378	924	6	valuable	valuable	ADJ
ftr-378	924	7	to	to	ADP
ftr-378	924	8	taxpayers	taxpayer	NOUN
ftr-378	924	9	than	than	ADP
ftr-378	924	10	the	the	DET
ftr-378	924	11	prior	prior	ADJ
ftr-378	924	12	credit	credit	NOUN
ftr-378	924	13	.	.	PUNCT
ftr-378	925	1	specifically	specifically	ADV
ftr-378	925	2	,	,	PUNCT
ftr-378	925	3	unlike	unlike	ADP
ftr-378	925	4	a	a	DET
ftr-378	925	5	credit	credit	NOUN
ftr-378	925	6	,	,	PUNCT
ftr-378	925	7	a	a	DET
ftr-378	925	8	deduction	deduction	NOUN
ftr-378	925	9	does	do	AUX
ftr-378	925	10	not	not	PART
ftr-378	925	11	fully	fully	ADV
ftr-378	925	12	offset	offset	VERB
ftr-378	925	13	the	the	DET
ftr-378	925	14	impact	impact	NOUN
ftr-378	925	15	of	of	ADP
ftr-378	925	16	a	a	DET
ftr-378	925	17	state	state	NOUN
ftr-378	925	18	death	death	NOUN
ftr-378	925	19	tax	tax	NOUN
ftr-378	925	20	.	.	PUNCT
ftr-378	926	1	as	as	ADP
ftr-378	926	2	a	a	DET
ftr-378	926	3	result	result	NOUN
ftr-378	926	4	,	,	PUNCT
ftr-378	926	5	state	state	NOUN
ftr-378	926	6	governments	government	NOUN
ftr-378	926	7	seeking	seek	VERB
ftr-378	926	8	to	to	PART
ftr-378	926	9	impose	impose	VERB
ftr-378	926	10	a	a	DET
ftr-378	926	11	state	state	NOUN
ftr-378	926	12	estate	estate	NOUN
ftr-378	926	13	tax	tax	NOUN
ftr-378	926	14	no	no	ADV
ftr-378	926	15	longer	long	ADV
ftr-378	926	16	have	have	VERB
ftr-378	926	17	a	a	DET
ftr-378	926	18	‘	'	PUNCT
ftr-378	926	19	free	free	ADJ
ftr-378	926	20	’	'	PUNCT
ftr-378	926	21	source	source	NOUN
ftr-378	926	22	of	of	ADP
ftr-378	926	23	revenue	revenue	NOUN
ftr-378	926	24	by	by	ADP
ftr-378	926	25	virtue	virtue	NOUN
ftr-378	926	26	of	of	ADP
ftr-378	926	27	the	the	DET
ftr-378	926	28	state	state	NOUN
ftr-378	926	29	death	death	NOUN
ftr-378	926	30	tax	tax	NOUN
ftr-378	926	31	credit	credit	NOUN
ftr-378	926	32	.	.	PUNCT
ftr-378	927	1	state	state	NOUN
ftr-378	927	2	death	death	NOUN
ftr-378	927	3	taxes	taxis	NOUN
ftr-378	927	4	have	have	AUX
ftr-378	927	5	become	become	VERB
ftr-378	927	6	far	far	ADV
ftr-378	927	7	less	less	ADV
ftr-378	927	8	politically	politically	ADV
ftr-378	927	9	viable	viable	ADJ
ftr-378	927	10	as	as	ADP
ftr-378	927	11	a	a	DET
ftr-378	927	12	result	result	NOUN
ftr-378	927	13	,	,	PUNCT
ftr-378	927	14	leading	lead	VERB
ftr-378	927	15	a	a	DET
ftr-378	927	16	significant	significant	ADJ
ftr-378	927	17	number	number	NOUN
ftr-378	927	18	of	of	ADP
ftr-378	927	19	states	state	NOUN
ftr-378	927	20	to	to	PART
ftr-378	927	21	abandon	abandon	VERB
ftr-378	927	22	this	this	DET
ftr-378	927	23	traditional	traditional	ADJ
ftr-378	927	24	source	source	NOUN
ftr-378	927	25	of	of	ADP
ftr-378	927	26	state	state	NOUN
ftr-378	927	27	revenue	revenue	NOUN
ftr-378	927	28	.	.	PUNCT
ftr-378	928	1	michael	michael	PROPN
ftr-378	928	2	,	,	PUNCT
ftr-378	928	3	supra	supra	PROPN
ftr-378	928	4	note	note	PROPN
ftr-378	928	5	127	127	NUM
ftr-378	928	6	,	,	PUNCT
ftr-378	928	7	at	at	ADP
ftr-378	928	8	880	880	NUM
ftr-378	928	9	.	.	PUNCT
ftr-378	929	1	note	note	VERB
ftr-378	929	2	that	that	SCONJ
ftr-378	929	3	under	under	ADP
ftr-378	929	4	current	current	ADJ
ftr-378	929	5	law	law	NOUN
ftr-378	929	6	,	,	PUNCT
ftr-378	929	7	the	the	DET
ftr-378	929	8	state	state	NOUN
ftr-378	929	9	death	death	NOUN
ftr-378	929	10	tax	tax	NOUN
ftr-378	929	11	credit	credit	NOUN
ftr-378	929	12	is	be	AUX
ftr-378	929	13	scheduled	schedule	VERB
ftr-378	929	14	to	to	PART
ftr-378	929	15	return	return	VERB
ftr-378	929	16	on	on	ADP
ftr-378	929	17	jan	jan	PROPN
ftr-378	929	18	.	.	PROPN
ftr-378	929	19	1	1	NUM
ftr-378	929	20	,	,	PUNCT
ftr-378	929	21	2011	2011	NUM
ftr-378	929	22	.	.	PUNCT
ftr-378	930	1	p.l	p.l	PROPN
ftr-378	930	2	.	.	PROPN
ftr-378	931	1	107	107	NUM
ftr-378	931	2	-	-	SYM
ftr-378	931	3	16	16	NUM
ftr-378	931	4	§	§	PROPN
ftr-378	931	5	901(a)-(b	901(a)-(b	NUM
ftr-378	931	6	)	)	PUNCT
ftr-378	931	7	(	(	PUNCT
ftr-378	931	8	2001	2001	NUM
ftr-378	931	9	)	)	PUNCT
ftr-378	931	10	.	.	PUNCT
ftr-378	932	1	for	for	ADP
ftr-378	932	2	much	much	ADJ
ftr-378	932	3	of	of	ADP
ftr-378	932	4	the	the	DET
ftr-378	932	5	past	past	ADJ
ftr-378	932	6	decade	decade	NOUN
ftr-378	932	7	,	,	PUNCT
ftr-378	932	8	commentators	commentator	NOUN
ftr-378	932	9	contended	contend	VERB
ftr-378	932	10	that	that	SCONJ
ftr-378	932	11	congress	congress	PROPN
ftr-378	932	12	would	would	AUX
ftr-378	932	13	enact	enact	VERB
ftr-378	932	14	some	some	DET
ftr-378	932	15	form	form	NOUN
ftr-378	932	16	of	of	ADP
ftr-378	932	17	permanent	permanent	ADJ
ftr-378	932	18	estate	estate	NOUN
ftr-378	932	19	tax	tax	NOUN
ftr-378	932	20	legislation	legislation	NOUN
ftr-378	932	21	before	before	ADP
ftr-378	932	22	then	then	ADV
ftr-378	932	23	.	.	PUNCT
ftr-378	933	1	see	see	VERB
ftr-378	933	2	william	william	PROPN
ftr-378	933	3	g.	g.	PROPN
ftr-378	933	4	gale	gale	PROPN
ftr-378	933	5	&	&	CCONJ
ftr-378	933	6	samara	samara	PROPN
ftr-378	933	7	r.	r.	PROPN
ftr-378	933	8	potter	potter	PROPN
ftr-378	933	9	,	,	PUNCT
ftr-378	933	10	an	an	DET
ftr-378	933	11	economic	economic	ADJ
ftr-378	933	12	evaluation	evaluation	NOUN
ftr-378	933	13	of	of	ADP
ftr-378	933	14	the	the	DET
ftr-378	933	15	economic	economic	ADJ
ftr-378	933	16	growth	growth	NOUN
ftr-378	933	17	and	and	CCONJ
ftr-378	933	18	tax	tax	NOUN
ftr-378	933	19	relief	relief	NOUN
ftr-378	933	20	reconciliation	reconciliation	NOUN
ftr-378	933	21	act	act	NOUN
ftr-378	933	22	of	of	ADP
ftr-378	933	23	2001	2001	NUM
ftr-378	933	24	,	,	PUNCT
ftr-378	933	25	55	55	NUM
ftr-378	933	26	nat’l	nat’l	NOUN
ftr-378	933	27	tax	tax	NOUN
ftr-378	933	28	j.	j.	PROPN
ftr-378	933	29	133	133	NUM
ftr-378	933	30	(	(	PUNCT
ftr-378	933	31	2002	2002	NUM
ftr-378	933	32	)	)	PUNCT
ftr-378	933	33	(	(	PUNCT
ftr-378	933	34	“	"	PUNCT
ftr-378	933	35	virtually	virtually	ADV
ftr-378	933	36	no	no	DET
ftr-378	933	37	one	one	NOUN
ftr-378	933	38	believes	believe	VERB
ftr-378	933	39	the	the	DET
ftr-378	933	40	bill	bill	NOUN
ftr-378	933	41	will	will	AUX
ftr-378	933	42	sunset	sunset	VERB
ftr-378	933	43	as	as	ADP
ftr-378	933	44	written	write	VERB
ftr-378	933	45	.	.	PUNCT
ftr-378	933	46	”	"	PUNCT
ftr-378	933	47	)	)	PUNCT
ftr-378	933	48	.	.	PUNCT
ftr-378	934	1	time	time	NOUN
ftr-378	934	2	,	,	PUNCT
ftr-378	934	3	however	however	ADV
ftr-378	934	4	,	,	PUNCT
ftr-378	934	5	is	be	AUX
ftr-378	934	6	running	run	VERB
ftr-378	934	7	short	short	ADJ
ftr-378	934	8	.	.	PUNCT
ftr-378	935	1	2010	2010	NUM
ftr-378	935	2	]	]	PUNCT
ftr-378	935	3	ghosts	ghost	NOUN
ftr-378	935	4	of	of	ADP
ftr-378	935	5	1932	1932	NUM
ftr-378	935	6	911	911	NUM
ftr-378	935	7	taxpayers	taxpayer	NOUN
ftr-378	935	8	from	from	ADP
ftr-378	935	9	avoiding	avoid	VERB
ftr-378	935	10	these	these	DET
ftr-378	935	11	taxes	taxis	NOUN
ftr-378	935	12	by	by	ADP
ftr-378	935	13	making	make	VERB
ftr-378	935	14	lifetime	lifetime	NOUN
ftr-378	935	15	gifts	gift	NOUN
ftr-378	935	16	.	.	PUNCT
ftr-378	936	1	153	153	NUM
ftr-378	936	2	modern	modern	ADJ
ftr-378	936	3	scholarship	scholarship	NOUN
ftr-378	936	4	so	so	ADV
ftr-378	936	5	routinely	routinely	ADV
ftr-378	936	6	reiterates	reiterate	VERB
ftr-378	936	7	this	this	DET
ftr-378	936	8	accepted	accept	VERB
ftr-378	936	9	legislative	legislative	ADJ
ftr-378	936	10	history	history	NOUN
ftr-378	936	11	that	that	PRON
ftr-378	936	12	it	it	PRON
ftr-378	936	13	has	have	AUX
ftr-378	936	14	become	become	AUX
ftr-378	936	15	accepted	accept	VERB
ftr-378	936	16	as	as	ADP
ftr-378	936	17	truth	truth	NOUN
ftr-378	936	18	.	.	PUNCT
ftr-378	937	1	154	154	NUM
ftr-378	937	2	however	however	ADV
ftr-378	937	3	,	,	PUNCT
ftr-378	937	4	the	the	DET
ftr-378	937	5	structure	structure	NOUN
ftr-378	937	6	of	of	ADP
ftr-378	937	7	the	the	DET
ftr-378	937	8	gift	gift	NOUN
ftr-378	937	9	tax	tax	NOUN
ftr-378	937	10	reflects	reflect	VERB
ftr-378	937	11	a	a	DET
ftr-378	937	12	very	very	ADV
ftr-378	937	13	different	different	ADJ
ftr-378	937	14	intent	intent	NOUN
ftr-378	937	15	—	—	PUNCT
ftr-378	937	16	a	a	DET
ftr-378	937	17	stealth	stealth	ADJ
ftr-378	937	18	legislative	legislative	ADJ
ftr-378	937	19	agenda	agenda	NOUN
ftr-378	937	20	which	which	PRON
ftr-378	937	21	has	have	AUX
ftr-378	937	22	been	be	AUX
ftr-378	937	23	effectively	effectively	ADV
ftr-378	937	24	lost	lose	VERB
ftr-378	937	25	to	to	ADP
ftr-378	937	26	history	history	NOUN
ftr-378	937	27	.	.	PUNCT
ftr-378	938	1	notwithstanding	notwithstanding	ADP
ftr-378	938	2	assertions	assertion	NOUN
ftr-378	938	3	to	to	ADP
ftr-378	938	4	the	the	DET
ftr-378	938	5	contrary	contrary	NOUN
ftr-378	938	6	,	,	PUNCT
ftr-378	938	7	the	the	DET
ftr-378	938	8	architects	architect	NOUN
ftr-378	938	9	of	of	ADP
ftr-378	938	10	the	the	DET
ftr-378	938	11	1932	1932	NUM
ftr-378	938	12	gift	gift	NOUN
ftr-378	938	13	tax	tax	NOUN
ftr-378	938	14	did	do	AUX
ftr-378	938	15	not	not	PART
ftr-378	938	16	intend	intend	VERB
ftr-378	938	17	to	to	PART
ftr-378	938	18	deter	deter	VERB
ftr-378	938	19	lifetime	lifetime	NOUN
ftr-378	938	20	gifts	gift	NOUN
ftr-378	938	21	by	by	ADP
ftr-378	938	22	imposing	impose	VERB
ftr-378	938	23	a	a	DET
ftr-378	938	24	gift	gift	NOUN
ftr-378	938	25	tax	tax	NOUN
ftr-378	938	26	.	.	PUNCT
ftr-378	939	1	to	to	ADP
ftr-378	939	2	the	the	DET
ftr-378	939	3	contrary	contrary	NOUN
ftr-378	939	4	,	,	PUNCT
ftr-378	939	5	they	they	PRON
ftr-378	939	6	sought	seek	VERB
ftr-378	939	7	to	to	PART
ftr-378	939	8	incentivize	incentivize	VERB
ftr-378	939	9	such	such	ADJ
ftr-378	939	10	gifts	gift	NOUN
ftr-378	939	11	.	.	PUNCT
ftr-378	940	1	the	the	DET
ftr-378	940	2	congressional	congressional	ADJ
ftr-378	940	3	logic	logic	NOUN
ftr-378	940	4	regarding	regard	VERB
ftr-378	940	5	gift	gift	NOUN
ftr-378	940	6	taxation	taxation	NOUN
ftr-378	940	7	was	be	AUX
ftr-378	940	8	clear	clear	ADJ
ftr-378	940	9	.	.	PUNCT
ftr-378	941	1	congress	congress	PROPN
ftr-378	941	2	needed	need	VERB
ftr-378	941	3	to	to	PART
ftr-378	941	4	balance	balance	VERB
ftr-378	941	5	the	the	DET
ftr-378	941	6	coming	come	VERB
ftr-378	941	7	year	year	NOUN
ftr-378	941	8	’s	’s	PART
ftr-378	941	9	budget	budget	NOUN
ftr-378	941	10	.	.	PUNCT
ftr-378	942	1	despite	despite	SCONJ
ftr-378	942	2	their	their	PRON
ftr-378	942	3	calculated	calculate	VERB
ftr-378	942	4	pronouncements	pronouncement	NOUN
ftr-378	942	5	to	to	ADP
ftr-378	942	6	the	the	DET
ftr-378	942	7	contrary	contrary	NOUN
ftr-378	942	8	,	,	PUNCT
ftr-378	942	9	155	155	NUM
ftr-378	942	10	key	key	ADJ
ftr-378	942	11	congressmen	congressman	NOUN
ftr-378	942	12	understood	understand	VERB
ftr-378	942	13	that	that	SCONJ
ftr-378	942	14	estate	estate	NOUN
ftr-378	942	15	taxes	taxis	NOUN
ftr-378	942	16	provide	provide	VERB
ftr-378	942	17	a	a	DET
ftr-378	942	18	uniquely	uniquely	ADV
ftr-378	942	19	slow	slow	ADJ
ftr-378	942	20	form	form	NOUN
ftr-378	942	21	of	of	ADP
ftr-378	942	22	tax	tax	NOUN
ftr-378	942	23	revenue	revenue	NOUN
ftr-378	942	24	.	.	PUNCT
ftr-378	943	1	as	as	ADP
ftr-378	943	2	a	a	DET
ftr-378	943	3	threshold	threshold	NOUN
ftr-378	943	4	matter	matter	NOUN
ftr-378	943	5	,	,	PUNCT
ftr-378	943	6	a	a	DET
ftr-378	943	7	taxpayer	taxpayer	NOUN
ftr-378	943	8	had	have	VERB
ftr-378	943	9	to	to	PART
ftr-378	943	10	die	die	VERB
ftr-378	943	11	in	in	ADP
ftr-378	943	12	order	order	NOUN
ftr-378	943	13	to	to	PART
ftr-378	943	14	trigger	trigger	VERB
ftr-378	943	15	imposition	imposition	NOUN
ftr-378	943	16	of	of	ADP
ftr-378	943	17	estate	estate	NOUN
ftr-378	943	18	taxation	taxation	NOUN
ftr-378	943	19	.	.	PUNCT
ftr-378	944	1	156	156	NUM
ftr-378	944	2	furthermore	furthermore	ADV
ftr-378	944	3	,	,	PUNCT
ftr-378	944	4	the	the	DET
ftr-378	944	5	tax	tax	NOUN
ftr-378	944	6	payable	payable	ADJ
ftr-378	944	7	by	by	ADP
ftr-378	944	8	virtue	virtue	NOUN
ftr-378	944	9	of	of	ADP
ftr-378	944	10	that	that	DET
ftr-378	944	11	death	death	NOUN
ftr-378	944	12	would	would	AUX
ftr-378	944	13	not	not	PART
ftr-378	944	14	be	be	AUX
ftr-378	944	15	payable	payable	ADJ
ftr-378	944	16	153	153	NUM
ftr-378	944	17	.	.	PUNCT
ftr-378	945	1	both	both	CCONJ
ftr-378	945	2	the	the	DET
ftr-378	945	3	house	house	PROPN
ftr-378	945	4	committee	committee	PROPN
ftr-378	945	5	on	on	ADP
ftr-378	945	6	ways	way	NOUN
ftr-378	945	7	and	and	CCONJ
ftr-378	945	8	means	mean	NOUN
ftr-378	945	9	and	and	CCONJ
ftr-378	945	10	the	the	DET
ftr-378	945	11	senate	senate	PROPN
ftr-378	945	12	committee	committee	PROPN
ftr-378	945	13	on	on	ADP
ftr-378	945	14	finance	finance	NOUN
ftr-378	945	15	characterized	characterize	VERB
ftr-378	945	16	the	the	DET
ftr-378	945	17	gift	gift	NOUN
ftr-378	945	18	tax	tax	NOUN
ftr-378	945	19	solely	solely	ADV
ftr-378	945	20	as	as	ADP
ftr-378	945	21	a	a	DET
ftr-378	945	22	means	means	NOUN
ftr-378	945	23	of	of	ADP
ftr-378	945	24	preventing	prevent	VERB
ftr-378	945	25	avoidance	avoidance	NOUN
ftr-378	945	26	of	of	ADP
ftr-378	945	27	income	income	NOUN
ftr-378	945	28	and	and	CCONJ
ftr-378	945	29	estate	estate	NOUN
ftr-378	945	30	taxes	taxis	NOUN
ftr-378	945	31	.	.	PUNCT
ftr-378	946	1	house	house	NOUN
ftr-378	946	2	report	report	PROPN
ftr-378	946	3	,	,	PUNCT
ftr-378	946	4	supra	supra	PROPN
ftr-378	946	5	note	note	NOUN
ftr-378	946	6	96	96	NUM
ftr-378	946	7	,	,	PUNCT
ftr-378	946	8	at	at	ADP
ftr-378	946	9	8	8	NUM
ftr-378	946	10	(	(	PUNCT
ftr-378	946	11	indicating	indicate	VERB
ftr-378	946	12	that	that	SCONJ
ftr-378	946	13	gift	gift	NOUN
ftr-378	946	14	tax	tax	NOUN
ftr-378	946	15	was	be	AUX
ftr-378	946	16	needed	need	VERB
ftr-378	946	17	“	"	PUNCT
ftr-378	946	18	[	[	X
ftr-378	946	19	t]o	t]o	NOUN
ftr-378	946	20	assist	assist	NOUN
ftr-378	946	21	in	in	ADP
ftr-378	946	22	the	the	DET
ftr-378	946	23	collection	collection	NOUN
ftr-378	946	24	of	of	ADP
ftr-378	946	25	the	the	DET
ftr-378	946	26	income	income	NOUN
ftr-378	946	27	and	and	CCONJ
ftr-378	946	28	estate	estate	NOUN
ftr-378	946	29	taxes	taxis	NOUN
ftr-378	946	30	,	,	PUNCT
ftr-378	946	31	and	and	CCONJ
ftr-378	946	32	prevent	prevent	VERB
ftr-378	946	33	their	their	PRON
ftr-378	946	34	avoidance	avoidance	NOUN
ftr-378	946	35	through	through	ADP
ftr-378	946	36	the	the	DET
ftr-378	946	37	splitting	splitting	NOUN
ftr-378	946	38	up	up	ADP
ftr-378	946	39	of	of	ADP
ftr-378	946	40	estates	estate	NOUN
ftr-378	946	41	during	during	ADP
ftr-378	946	42	the	the	DET
ftr-378	946	43	lifetime	lifetime	NOUN
ftr-378	946	44	of	of	ADP
ftr-378	946	45	a	a	DET
ftr-378	946	46	taxpayer	taxpayer	NOUN
ftr-378	946	47	.	.	PUNCT
ftr-378	946	48	.	.	PUNCT
ftr-378	946	49	.	.	PUNCT
ftr-378	946	50	.	.	PUNCT
ftr-378	946	51	”	"	PUNCT
ftr-378	946	52	)	)	PUNCT
ftr-378	946	53	;	;	PUNCT
ftr-378	946	54	senate	senate	PROPN
ftr-378	946	55	report	report	PROPN
ftr-378	946	56	,	,	PUNCT
ftr-378	946	57	supra	supra	PROPN
ftr-378	946	58	note	note	PROPN
ftr-378	946	59	66	66	NUM
ftr-378	946	60	,	,	PUNCT
ftr-378	946	61	at	at	ADP
ftr-378	946	62	11	11	NUM
ftr-378	946	63	(	(	PUNCT
ftr-378	946	64	“	"	PUNCT
ftr-378	946	65	as	as	ADP
ftr-378	946	66	a	a	DET
ftr-378	946	67	protection	protection	NOUN
ftr-378	946	68	to	to	ADP
ftr-378	946	69	both	both	DET
ftr-378	946	70	estate	estate	NOUN
ftr-378	946	71	and	and	CCONJ
ftr-378	946	72	income	income	NOUN
ftr-378	946	73	taxes	taxis	NOUN
ftr-378	946	74	,	,	PUNCT
ftr-378	946	75	a	a	DET
ftr-378	946	76	gift	gift	NOUN
ftr-378	946	77	tax	tax	NOUN
ftr-378	946	78	is	be	AUX
ftr-378	946	79	imposed	impose	VERB
ftr-378	946	80	.	.	PUNCT
ftr-378	946	81	”	"	PUNCT
ftr-378	946	82	)	)	PUNCT
ftr-378	946	83	.	.	PUNCT
ftr-378	947	1	chairman	chairman	PROPN
ftr-378	947	2	crisp	crisp	PROPN
ftr-378	947	3	reiterated	reiterate	VERB
ftr-378	947	4	this	this	DET
ftr-378	947	5	stated	state	VERB
ftr-378	947	6	purpose	purpose	NOUN
ftr-378	947	7	in	in	ADP
ftr-378	947	8	floor	floor	NOUN
ftr-378	947	9	debates	debate	NOUN
ftr-378	947	10	.	.	PUNCT
ftr-378	948	1	75th	75th	ADJ
ftr-378	948	2	cong	cong	NOUN
ftr-378	948	3	.	.	PUNCT
ftr-378	949	1	rec	rec	PROPN
ftr-378	949	2	.	.	PROPN
ftr-378	949	3	5691	5691	NUM
ftr-378	949	4	(	(	PUNCT
ftr-378	949	5	1932	1932	NUM
ftr-378	949	6	)	)	PUNCT
ftr-378	949	7	(	(	PUNCT
ftr-378	949	8	statement	statement	NOUN
ftr-378	949	9	of	of	ADP
ftr-378	949	10	rep	rep	PROPN
ftr-378	949	11	.	.	PROPN
ftr-378	949	12	crisp	crisp	NOUN
ftr-378	949	13	)	)	PUNCT
ftr-378	949	14	(	(	PUNCT
ftr-378	949	15	“	"	PUNCT
ftr-378	949	16	the	the	DET
ftr-378	949	17	estate	estate	NOUN
ftr-378	949	18	tax	tax	NOUN
ftr-378	949	19	,	,	PUNCT
ftr-378	949	20	without	without	ADP
ftr-378	949	21	a	a	DET
ftr-378	949	22	mother	mother	NOUN
ftr-378	949	23	[	[	X
ftr-378	949	24	gift	gift	NOUN
ftr-378	949	25	]	]	PUNCT
ftr-378	949	26	tax	tax	NOUN
ftr-378	949	27	to	to	PART
ftr-378	949	28	protect	protect	VERB
ftr-378	949	29	it	it	PRON
ftr-378	949	30	,	,	PUNCT
ftr-378	949	31	might	might	AUX
ftr-378	949	32	easily	easily	ADV
ftr-378	949	33	be	be	AUX
ftr-378	949	34	evaded	evade	VERB
ftr-378	949	35	.	.	PUNCT
ftr-378	949	36	.	.	PUNCT
ftr-378	949	37	.	.	PUNCT
ftr-378	949	38	.	.	PUNCT
ftr-378	949	39	”	"	PUNCT
ftr-378	950	1	)	)	PUNCT
ftr-378	950	2	154	154	NUM
ftr-378	950	3	.	.	PUNCT
ftr-378	951	1	see	see	VERB
ftr-378	951	2	,	,	PUNCT
ftr-378	951	3	e.g.	e.g.	ADV
ftr-378	951	4	,	,	PUNCT
ftr-378	951	5	boris	boris	PROPN
ftr-378	951	6	i.	i.	PROPN
ftr-378	951	7	bittker	bittker	PROPN
ftr-378	951	8	,	,	PUNCT
ftr-378	951	9	elias	elias	PROPN
ftr-378	951	10	clark	clark	PROPN
ftr-378	951	11	&	&	CCONJ
ftr-378	951	12	grayson	grayson	PROPN
ftr-378	951	13	m.p	m.p	PROPN
ftr-378	951	14	.	.	PROPN
ftr-378	951	15	mccouch	mccouch	PROPN
ftr-378	951	16	,	,	PUNCT
ftr-378	951	17	federal	federal	ADJ
ftr-378	951	18	estate	estate	NOUN
ftr-378	951	19	&	&	CCONJ
ftr-378	951	20	gift	gift	PROPN
ftr-378	951	21	taxation	taxation	NOUN
ftr-378	951	22	10	10	NUM
ftr-378	951	23	(	(	PUNCT
ftr-378	951	24	9th	9th	ADJ
ftr-378	951	25	ed	ed	NOUN
ftr-378	951	26	.	.	PROPN
ftr-378	951	27	2005	2005	NUM
ftr-378	951	28	)	)	PUNCT
ftr-378	951	29	(	(	PUNCT
ftr-378	951	30	gift	gift	NOUN
ftr-378	951	31	tax	tax	NOUN
ftr-378	951	32	was	be	AUX
ftr-378	951	33	enacted	enact	VERB
ftr-378	951	34	“	"	PUNCT
ftr-378	951	35	[	[	X
ftr-378	951	36	t]o	t]o	ADP
ftr-378	951	37	block	block	NOUN
ftr-378	951	38	th[e	th[e	PROPN
ftr-378	951	39	]	]	PUNCT
ftr-378	951	40	route	route	NOUN
ftr-378	951	41	by	by	ADP
ftr-378	951	42	which	which	PRON
ftr-378	951	43	assets	asset	NOUN
ftr-378	951	44	may	may	AUX
ftr-378	951	45	be	be	AUX
ftr-378	951	46	transmitted	transmit	VERB
ftr-378	951	47	from	from	ADP
ftr-378	951	48	one	one	NUM
ftr-378	951	49	generation	generation	NOUN
ftr-378	951	50	to	to	ADP
ftr-378	951	51	another	another	PRON
ftr-378	951	52	without	without	ADP
ftr-378	951	53	payment	payment	NOUN
ftr-378	951	54	of	of	ADP
ftr-378	951	55	estate	estate	NOUN
ftr-378	951	56	or	or	CCONJ
ftr-378	951	57	inheritance	inheritance	NOUN
ftr-378	951	58	tax	tax	NOUN
ftr-378	951	59	.	.	PUNCT
ftr-378	951	60	.	.	PUNCT
ftr-378	951	61	.	.	PUNCT
ftr-378	951	62	.	.	PUNCT
ftr-378	951	63	”	"	PUNCT
ftr-378	951	64	)	)	PUNCT
ftr-378	951	65	;	;	PUNCT
ftr-378	951	66	elias	elias	PROPN
ftr-378	951	67	clark	clark	PROPN
ftr-378	951	68	,	,	PUNCT
ftr-378	951	69	louis	louis	PROPN
ftr-378	951	70	lusky	lusky	PROPN
ftr-378	951	71	,	,	PUNCT
ftr-378	951	72	arthur	arthur	PROPN
ftr-378	951	73	w	w	PROPN
ftr-378	951	74	murphy	murphy	PROPN
ftr-378	951	75	,	,	PUNCT
ftr-378	951	76	mark	mark	PROPN
ftr-378	951	77	l.	l.	PROPN
ftr-378	951	78	ascher	ascher	PROPN
ftr-378	951	79	&	&	CCONJ
ftr-378	951	80	grayson	grayson	PROPN
ftr-378	951	81	m.p	m.p	PROPN
ftr-378	951	82	.	.	PROPN
ftr-378	951	83	mccouch	mccouch	PROPN
ftr-378	951	84	,	,	PUNCT
ftr-378	951	85	cases	case	NOUN
ftr-378	951	86	and	and	CCONJ
ftr-378	951	87	materials	material	NOUN
ftr-378	951	88	on	on	ADP
ftr-378	951	89	gratuitous	gratuitous	ADJ
ftr-378	951	90	transfers	transfer	NOUN
ftr-378	951	91	:	:	PUNCT
ftr-378	951	92	wills	will	NOUN
ftr-378	951	93	,	,	PUNCT
ftr-378	951	94	intestate	intestate	ADJ
ftr-378	951	95	succession	succession	NOUN
ftr-378	951	96	,	,	PUNCT
ftr-378	951	97	trusts	trust	NOUN
ftr-378	951	98	,	,	PUNCT
ftr-378	951	99	gifts	gift	NOUN
ftr-378	951	100	,	,	PUNCT
ftr-378	951	101	future	future	ADJ
ftr-378	951	102	interests	interest	NOUN
ftr-378	951	103	,	,	PUNCT
ftr-378	951	104	and	and	CCONJ
ftr-378	951	105	estate	estate	NOUN
ftr-378	951	106	and	and	CCONJ
ftr-378	951	107	gift	gift	NOUN
ftr-378	951	108	taxation	taxation	NOUN
ftr-378	951	109	851	851	NUM
ftr-378	951	110	(	(	PUNCT
ftr-378	951	111	5th	5th	ADJ
ftr-378	951	112	ed	ed	NOUN
ftr-378	951	113	.	.	PROPN
ftr-378	951	114	2007	2007	NUM
ftr-378	951	115	)	)	PUNCT
ftr-378	951	116	(	(	PUNCT
ftr-378	951	117	“	"	PUNCT
ftr-378	951	118	to	to	PART
ftr-378	951	119	prevent	prevent	VERB
ftr-378	951	120	easy	easy	ADJ
ftr-378	951	121	avoidance	avoidance	NOUN
ftr-378	951	122	of	of	ADP
ftr-378	951	123	the	the	DET
ftr-378	951	124	estate	estate	NOUN
ftr-378	951	125	tax	tax	NOUN
ftr-378	951	126	by	by	ADP
ftr-378	951	127	means	mean	NOUN
ftr-378	951	128	of	of	ADP
ftr-378	951	129	lifetime	lifetime	NOUN
ftr-378	951	130	gifts	gift	NOUN
ftr-378	951	131	,	,	PUNCT
ftr-378	951	132	congress	congress	PROPN
ftr-378	951	133	enacted	enact	VERB
ftr-378	951	134	the	the	DET
ftr-378	951	135	federal	federal	ADJ
ftr-378	951	136	gift	gift	NOUN
ftr-378	951	137	tax	tax	NOUN
ftr-378	951	138	in	in	ADP
ftr-378	951	139	1932	1932	NUM
ftr-378	951	140	.	.	PUNCT
ftr-378	951	141	”	"	PUNCT
ftr-378	952	1	)	)	PUNCT
ftr-378	952	2	(	(	PUNCT
ftr-378	952	3	emphasis	emphasis	NOUN
ftr-378	952	4	removed	remove	VERB
ftr-378	952	5	)	)	PUNCT
ftr-378	952	6	;	;	PUNCT
ftr-378	953	1	mitchell	mitchell	PROPN
ftr-378	953	2	w.	w.	PROPN
ftr-378	953	3	ganz	ganz	PROPN
ftr-378	953	4	&	&	CCONJ
ftr-378	953	5	jay	jay	PROPN
ftr-378	953	6	a.	a.	PROPN
ftr-378	953	7	soled	sole	VERB
ftr-378	953	8	,	,	PUNCT
ftr-378	953	9	reforming	reform	VERB
ftr-378	953	10	the	the	DET
ftr-378	953	11	gift	gift	NOUN
ftr-378	953	12	tax	tax	NOUN
ftr-378	953	13	and	and	CCONJ
ftr-378	953	14	making	make	VERB
ftr-378	953	15	it	it	PRON
ftr-378	953	16	enforceable	enforceable	ADJ
ftr-378	953	17	,	,	PUNCT
ftr-378	953	18	87	87	NUM
ftr-378	953	19	b.u	b.u	PROPN
ftr-378	953	20	.	.	PROPN
ftr-378	953	21	l.	l.	PROPN
ftr-378	953	22	rev	rev	PROPN
ftr-378	953	23	.	.	PROPN
ftr-378	953	24	759	759	NUM
ftr-378	953	25	,	,	PUNCT
ftr-378	953	26	761	761	NUM
ftr-378	953	27	(	(	PUNCT
ftr-378	953	28	2007	2007	NUM
ftr-378	953	29	)	)	PUNCT
ftr-378	953	30	(	(	PUNCT
ftr-378	953	31	“	"	PUNCT
ftr-378	953	32	unlike	unlike	ADP
ftr-378	953	33	other	other	ADJ
ftr-378	953	34	taxes	taxis	NOUN
ftr-378	953	35	,	,	PUNCT
ftr-378	953	36	the	the	DET
ftr-378	953	37	gift	gift	NOUN
ftr-378	953	38	tax	tax	NOUN
ftr-378	953	39	does	do	AUX
ftr-378	953	40	not	not	PART
ftr-378	953	41	serve	serve	VERB
ftr-378	953	42	an	an	DET
ftr-378	953	43	independent	independent	ADJ
ftr-378	953	44	function	function	NOUN
ftr-378	953	45	.	.	PUNCT
ftr-378	954	1	rather	rather	ADV
ftr-378	954	2	,	,	PUNCT
ftr-378	954	3	congress	congress	PROPN
ftr-378	954	4	designed	design	VERB
ftr-378	954	5	it	it	PRON
ftr-378	954	6	to	to	PART
ftr-378	954	7	protect	protect	VERB
ftr-378	954	8	the	the	DET
ftr-378	954	9	integrity	integrity	NOUN
ftr-378	954	10	of	of	ADP
ftr-378	954	11	the	the	DET
ftr-378	954	12	estate	estate	NOUN
ftr-378	954	13	tax	tax	NOUN
ftr-378	954	14	and	and	CCONJ
ftr-378	954	15	income	income	NOUN
ftr-378	954	16	tax	tax	NOUN
ftr-378	954	17	.	.	PUNCT
ftr-378	954	18	”	"	PUNCT
ftr-378	954	19	)	)	PUNCT
ftr-378	954	20	(	(	PUNCT
ftr-378	954	21	internal	internal	ADJ
ftr-378	954	22	citation	citation	NOUN
ftr-378	954	23	omitted	omit	VERB
ftr-378	954	24	)	)	PUNCT
ftr-378	954	25	;	;	PUNCT
ftr-378	954	26	william	william	PROPN
ftr-378	954	27	g.	g.	PROPN
ftr-378	954	28	gale	gale	PROPN
ftr-378	954	29	&	&	CCONJ
ftr-378	954	30	joel	joel	PROPN
ftr-378	954	31	slemrod	slemrod	PROPN
ftr-378	954	32	,	,	PUNCT
ftr-378	954	33	overview	overview	NOUN
ftr-378	954	34	,	,	PUNCT
ftr-378	954	35	in	in	ADP
ftr-378	954	36	rethinking	rethink	VERB
ftr-378	954	37	estate	estate	NOUN
ftr-378	954	38	and	and	CCONJ
ftr-378	954	39	gift	gift	NOUN
ftr-378	954	40	taxation	taxation	NOUN
ftr-378	954	41	1	1	NUM
ftr-378	954	42	,	,	PUNCT
ftr-378	954	43	15	15	NUM
ftr-378	954	44	(	(	PUNCT
ftr-378	954	45	william	william	PROPN
ftr-378	954	46	g.	g.	PROPN
ftr-378	954	47	gale	gale	PROPN
ftr-378	954	48	,	,	PUNCT
ftr-378	954	49	james	james	PROPN
ftr-378	954	50	r.	r.	PROPN
ftr-378	954	51	hines	hines	PROPN
ftr-378	954	52	jr	jr	PROPN
ftr-378	954	53	.	.	PROPN
ftr-378	954	54	&	&	CCONJ
ftr-378	954	55	joel	joel	PROPN
ftr-378	954	56	slemrod	slemrod	PROPN
ftr-378	954	57	eds	eds	PROPN
ftr-378	954	58	.	.	PROPN
ftr-378	954	59	2001	2001	NUM
ftr-378	954	60	)	)	PUNCT
ftr-378	954	61	(	(	PUNCT
ftr-378	954	62	gift	gift	NOUN
ftr-378	954	63	tax	tax	NOUN
ftr-378	954	64	was	be	AUX
ftr-378	954	65	enacted	enact	VERB
ftr-378	954	66	“	"	PUNCT
ftr-378	954	67	[	[	X
ftr-378	954	68	i]n	i]n	NOUN
ftr-378	954	69	an	an	DET
ftr-378	954	70	effort	effort	NOUN
ftr-378	954	71	to	to	PART
ftr-378	954	72	stem	stem	VERB
ftr-378	954	73	tax	tax	NOUN
ftr-378	954	74	avoidance	avoidance	NOUN
ftr-378	954	75	.	.	PUNCT
ftr-378	954	76	.	.	PUNCT
ftr-378	954	77	.	.	PUNCT
ftr-378	954	78	.	.	PUNCT
ftr-378	954	79	”	"	PUNCT
ftr-378	954	80	)	)	PUNCT
ftr-378	954	81	;	;	PUNCT
ftr-378	954	82	jeffrey	jeffrey	PROPN
ftr-378	954	83	n.	n.	PROPN
ftr-378	954	84	pennell	pennell	PROPN
ftr-378	954	85	,	,	PUNCT
ftr-378	954	86	wealth	wealth	NOUN
ftr-378	954	87	transfer	transfer	NOUN
ftr-378	954	88	planning	planning	NOUN
ftr-378	954	89	and	and	CCONJ
ftr-378	954	90	drafting	draft	VERB
ftr-378	954	91	18	18	NUM
ftr-378	954	92	-	-	SYM
ftr-378	954	93	1	1	NUM
ftr-378	954	94	(	(	PUNCT
ftr-378	954	95	2005	2005	NUM
ftr-378	954	96	)	)	PUNCT
ftr-378	954	97	(	(	PUNCT
ftr-378	954	98	“	"	PUNCT
ftr-378	954	99	the	the	DET
ftr-378	954	100	federal	federal	ADJ
ftr-378	954	101	gift	gift	NOUN
ftr-378	954	102	tax	tax	NOUN
ftr-378	954	103	buttresses	buttress	VERB
ftr-378	954	104	the	the	DET
ftr-378	954	105	estate	estate	NOUN
ftr-378	954	106	tax	tax	NOUN
ftr-378	954	107	.	.	PUNCT
ftr-378	954	108	”	"	PUNCT
ftr-378	954	109	)	)	PUNCT
ftr-378	954	110	;	;	PUNCT
ftr-378	954	111	stephanie	stephanie	PROPN
ftr-378	954	112	j.	j.	PROPN
ftr-378	954	113	willbanks	willbanks	PROPN
ftr-378	954	114	,	,	PUNCT
ftr-378	954	115	federal	federal	ADJ
ftr-378	954	116	taxation	taxation	NOUN
ftr-378	954	117	of	of	ADP
ftr-378	954	118	wealth	wealth	NOUN
ftr-378	954	119	transfers	transfer	NOUN
ftr-378	954	120	:	:	PUNCT
ftr-378	954	121	cases	case	NOUN
ftr-378	954	122	and	and	CCONJ
ftr-378	954	123	problems	problem	NOUN
ftr-378	954	124	5	5	NUM
ftr-378	954	125	(	(	PUNCT
ftr-378	954	126	2d	2d	NOUN
ftr-378	954	127	.	.	PUNCT
ftr-378	955	1	ed	ed	NOUN
ftr-378	955	2	.	.	NOUN
ftr-378	955	3	2008	2008	NUM
ftr-378	955	4	)	)	PUNCT
ftr-378	955	5	(	(	PUNCT
ftr-378	955	6	“	"	PUNCT
ftr-378	955	7	congress	congress	PROPN
ftr-378	955	8	recognized	recognize	VERB
ftr-378	955	9	the	the	DET
ftr-378	955	10	possibilities	possibility	NOUN
ftr-378	955	11	of	of	ADP
ftr-378	955	12	tax	tax	NOUN
ftr-378	955	13	avoidance	avoidance	NOUN
ftr-378	955	14	through	through	ADP
ftr-378	955	15	inter	inter	ADJ
ftr-378	955	16	vivos	vivos	ADJ
ftr-378	955	17	gifts	gift	NOUN
ftr-378	955	18	and	and	CCONJ
ftr-378	955	19	adopted	adopt	VERB
ftr-378	955	20	a	a	DET
ftr-378	955	21	gift	gift	NOUN
ftr-378	955	22	tax	tax	NOUN
ftr-378	955	23	.	.	PUNCT
ftr-378	955	24	.	.	PUNCT
ftr-378	955	25	.	.	PUNCT
ftr-378	956	1	.	.	PUNCT
ftr-378	956	2	”	"	PUNCT
ftr-378	957	1	)	)	PUNCT
ftr-378	957	2	.	.	PUNCT
ftr-378	958	1	155	155	NUM
ftr-378	958	2	.	.	PUNCT
ftr-378	958	3	see	see	VERB
ftr-378	958	4	supra	supra	PROPN
ftr-378	958	5	note	note	PROPN
ftr-378	958	6	153	153	NUM
ftr-378	958	7	.	.	PUNCT
ftr-378	958	8	156	156	NUM
ftr-378	958	9	.	.	PUNCT
ftr-378	959	1	as	as	SCONJ
ftr-378	959	2	chairman	chairman	PROPN
ftr-378	959	3	crisp	crisp	NOUN
ftr-378	959	4	colorfully	colorfully	ADV
ftr-378	959	5	indicated	indicate	VERB
ftr-378	959	6	,	,	PUNCT
ftr-378	959	7	“	"	PUNCT
ftr-378	959	8	you	you	PRON
ftr-378	959	9	can	can	AUX
ftr-378	959	10	not	not	PART
ftr-378	959	11	get	get	VERB
ftr-378	959	12	blood	blood	NOUN
ftr-378	959	13	out	out	ADP
ftr-378	959	14	of	of	ADP
ftr-378	959	15	a	a	DET
ftr-378	959	16	turnip	turnip	NOUN
ftr-378	959	17	…	…	PUNCT
ftr-378	959	18	and	and	CCONJ
ftr-378	959	19	you	you	PRON
ftr-378	959	20	can	can	AUX
ftr-378	959	21	not	not	PART
ftr-378	959	22	get	get	VERB
ftr-378	959	23	a	a	DET
ftr-378	959	24	tax	tax	NOUN
ftr-378	959	25	from	from	ADP
ftr-378	959	26	an	an	DET
ftr-378	959	27	inheritance	inheritance	NOUN
ftr-378	959	28	or	or	CCONJ
ftr-378	959	29	as	as	ADP
ftr-378	959	30	an	an	DET
ftr-378	959	31	estate	estate	NOUN
ftr-378	959	32	tax	tax	NOUN
ftr-378	959	33	until	until	SCONJ
ftr-378	959	34	a	a	DET
ftr-378	959	35	man	man	NOUN
ftr-378	959	36	dies	die	VERB
ftr-378	959	37	.	.	PUNCT
ftr-378	959	38	”	"	PUNCT
ftr-378	960	1	75th	75th	ADJ
ftr-378	960	2	cong	cong	NOUN
ftr-378	960	3	.	.	PUNCT
ftr-378	961	1	rec	rec	PROPN
ftr-378	961	2	.	.	PROPN
ftr-378	961	3	5691	5691	NUM
ftr-378	961	4	(	(	PUNCT
ftr-378	961	5	1932	1932	NUM
ftr-378	961	6	)	)	PUNCT
ftr-378	961	7	(	(	PUNCT
ftr-378	961	8	statement	statement	NOUN
ftr-378	961	9	of	of	ADP
ftr-378	961	10	rep	rep	PROPN
ftr-378	961	11	.	.	PROPN
ftr-378	961	12	crisp	crisp	NOUN
ftr-378	961	13	)	)	PUNCT
ftr-378	961	14	.	.	PUNCT
ftr-378	962	1	912	912	NUM
ftr-378	962	2	florida	florida	PROPN
ftr-378	962	3	tax	tax	NOUN
ftr-378	962	4	review	review	NOUN
ftr-378	962	5	[	[	X
ftr-378	962	6	vol.9:10	vol.9:10	NOUN
ftr-378	962	7	until	until	ADP
ftr-378	962	8	a	a	DET
ftr-378	962	9	full	full	ADJ
ftr-378	962	10	18	18	NUM
ftr-378	962	11	months	month	NOUN
ftr-378	962	12	thereafter	thereafter	ADV
ftr-378	962	13	.	.	PUNCT
ftr-378	963	1	157	157	NUM
ftr-378	963	2	that	that	PRON
ftr-378	963	3	was	be	AUX
ftr-378	963	4	simply	simply	ADV
ftr-378	963	5	too	too	ADV
ftr-378	963	6	long	long	ADJ
ftr-378	963	7	to	to	PART
ftr-378	963	8	solve	solve	VERB
ftr-378	963	9	congress	congress	PROPN
ftr-378	963	10	’s	’s	PART
ftr-378	963	11	pressing	press	VERB
ftr-378	963	12	revenue	revenue	NOUN
ftr-378	963	13	problems	problem	NOUN
ftr-378	963	14	.	.	PUNCT
ftr-378	964	1	as	as	SCONJ
ftr-378	964	2	one	one	NUM
ftr-378	964	3	member	member	NOUN
ftr-378	964	4	of	of	ADP
ftr-378	964	5	the	the	DET
ftr-378	964	6	committee	committee	NOUN
ftr-378	964	7	on	on	ADP
ftr-378	964	8	ways	way	NOUN
ftr-378	964	9	and	and	CCONJ
ftr-378	964	10	means	means	AUX
ftr-378	964	11	bluntly	bluntly	ADV
ftr-378	964	12	put	put	VERB
ftr-378	964	13	it	it	PRON
ftr-378	964	14	:	:	PUNCT
ftr-378	964	15	“	"	PUNCT
ftr-378	964	16	it	it	PRON
ftr-378	964	17	takes	take	VERB
ftr-378	964	18	a	a	DET
ftr-378	964	19	period	period	NOUN
ftr-378	964	20	of	of	ADP
ftr-378	964	21	18	18	NUM
ftr-378	964	22	months	month	NOUN
ftr-378	964	23	under	under	ADP
ftr-378	964	24	existing	exist	VERB
ftr-378	964	25	law	law	NOUN
ftr-378	964	26	before	before	SCONJ
ftr-378	964	27	you	you	PRON
ftr-378	964	28	can	can	AUX
ftr-378	964	29	get	get	VERB
ftr-378	964	30	settlements	settlement	NOUN
ftr-378	964	31	of	of	ADP
ftr-378	964	32	these	these	DET
ftr-378	964	33	estates	estate	NOUN
ftr-378	964	34	,	,	PUNCT
ftr-378	964	35	and	and	CCONJ
ftr-378	964	36	we	we	PRON
ftr-378	964	37	need	need	VERB
ftr-378	964	38	money	money	NOUN
ftr-378	964	39	now	now	ADV
ftr-378	964	40	.	.	PUNCT
ftr-378	964	41	”	"	PUNCT
ftr-378	965	1	158	158	NUM
ftr-378	965	2	the	the	DET
ftr-378	965	3	gift	gift	NOUN
ftr-378	965	4	tax	tax	NOUN
ftr-378	965	5	provided	provide	VERB
ftr-378	965	6	a	a	DET
ftr-378	965	7	far	far	ADV
ftr-378	965	8	more	more	ADV
ftr-378	965	9	timely	timely	ADJ
ftr-378	965	10	solution	solution	NOUN
ftr-378	965	11	.	.	PUNCT
ftr-378	966	1	rather	rather	ADV
ftr-378	966	2	than	than	ADP
ftr-378	966	3	being	be	AUX
ftr-378	966	4	due	due	ADJ
ftr-378	966	5	18	18	NUM
ftr-378	966	6	months	month	NOUN
ftr-378	966	7	after	after	ADP
ftr-378	966	8	a	a	DET
ftr-378	966	9	taxpayer	taxpayer	NOUN
ftr-378	966	10	’s	’s	PART
ftr-378	966	11	death	death	NOUN
ftr-378	966	12	,	,	PUNCT
ftr-378	966	13	gift	gift	NOUN
ftr-378	966	14	taxes	taxis	NOUN
ftr-378	966	15	were	be	AUX
ftr-378	966	16	payable	payable	ADJ
ftr-378	966	17	no	no	ADV
ftr-378	966	18	later	later	ADV
ftr-378	966	19	than	than	ADP
ftr-378	966	20	march	march	PROPN
ftr-378	966	21	15	15	NUM
ftr-378	966	22	of	of	ADP
ftr-378	966	23	the	the	DET
ftr-378	966	24	year	year	NOUN
ftr-378	966	25	following	follow	VERB
ftr-378	966	26	a	a	DET
ftr-378	966	27	gift	gift	NOUN
ftr-378	966	28	.	.	PUNCT
ftr-378	967	1	159	159	NUM
ftr-378	967	2	as	as	ADP
ftr-378	967	3	a	a	DET
ftr-378	967	4	result	result	NOUN
ftr-378	967	5	,	,	PUNCT
ftr-378	967	6	if	if	SCONJ
ftr-378	967	7	wealthy	wealthy	ADJ
ftr-378	967	8	taxpayers	taxpayer	NOUN
ftr-378	967	9	could	could	AUX
ftr-378	967	10	be	be	AUX
ftr-378	967	11	induced	induce	VERB
ftr-378	967	12	to	to	PART
ftr-378	967	13	make	make	VERB
ftr-378	967	14	large	large	ADJ
ftr-378	967	15	gifts	gift	NOUN
ftr-378	967	16	in	in	ADP
ftr-378	967	17	1932	1932	NUM
ftr-378	967	18	,	,	PUNCT
ftr-378	967	19	the	the	DET
ftr-378	967	20	treasury	treasury	NOUN
ftr-378	967	21	would	would	AUX
ftr-378	967	22	receive	receive	VERB
ftr-378	967	23	the	the	DET
ftr-378	967	24	resulting	result	VERB
ftr-378	967	25	tax	tax	NOUN
ftr-378	967	26	revenue	revenue	NOUN
ftr-378	967	27	before	before	ADP
ftr-378	967	28	the	the	DET
ftr-378	967	29	spring	spring	NOUN
ftr-378	967	30	of	of	ADP
ftr-378	967	31	1933	1933	NUM
ftr-378	967	32	.	.	PUNCT
ftr-378	968	1	this	this	DET
ftr-378	968	2	more	more	ADV
ftr-378	968	3	rapid	rapid	ADJ
ftr-378	968	4	collection	collection	NOUN
ftr-378	968	5	cycle	cycle	NOUN
ftr-378	968	6	made	make	VERB
ftr-378	968	7	gift	gift	NOUN
ftr-378	968	8	taxes	taxis	NOUN
ftr-378	968	9	a	a	DET
ftr-378	968	10	far	far	ADV
ftr-378	968	11	better	well	ADJ
ftr-378	968	12	source	source	NOUN
ftr-378	968	13	of	of	ADP
ftr-378	968	14	emergency	emergency	NOUN
ftr-378	968	15	revenue	revenue	NOUN
ftr-378	968	16	than	than	ADP
ftr-378	968	17	estate	estate	NOUN
ftr-378	968	18	taxes	taxis	NOUN
ftr-378	968	19	could	could	AUX
ftr-378	968	20	ever	ever	ADV
ftr-378	968	21	be	be	AUX
ftr-378	968	22	.	.	PUNCT
ftr-378	969	1	congress	congress	PROPN
ftr-378	969	2	faced	face	VERB
ftr-378	969	3	one	one	NUM
ftr-378	969	4	problem	problem	NOUN
ftr-378	969	5	,	,	PUNCT
ftr-378	969	6	however	however	ADV
ftr-378	969	7	,	,	PUNCT
ftr-378	969	8	in	in	ADP
ftr-378	969	9	the	the	DET
ftr-378	969	10	fact	fact	NOUN
ftr-378	969	11	that	that	SCONJ
ftr-378	969	12	gift	gift	NOUN
ftr-378	969	13	tax	tax	NOUN
ftr-378	969	14	liability	liability	NOUN
ftr-378	969	15	results	result	NOUN
ftr-378	969	16	from	from	ADP
ftr-378	969	17	a	a	DET
ftr-378	969	18	taxpayer	taxpayer	NOUN
ftr-378	969	19	’s	’s	PART
ftr-378	969	20	voluntary	voluntary	ADJ
ftr-378	969	21	act	act	NOUN
ftr-378	969	22	.	.	PUNCT
ftr-378	970	1	accordingly	accordingly	ADV
ftr-378	970	2	,	,	PUNCT
ftr-378	970	3	as	as	SCONJ
ftr-378	970	4	congressman	congressman	NOUN
ftr-378	970	5	ramseyer	ramseyer	NOUN
ftr-378	970	6	warned	warn	VERB
ftr-378	970	7	his	his	PRON
ftr-378	970	8	colleagues	colleague	NOUN
ftr-378	970	9	,	,	PUNCT
ftr-378	970	10	high	high	ADJ
ftr-378	970	11	gift	gift	NOUN
ftr-378	970	12	tax	tax	NOUN
ftr-378	970	13	rates	rate	NOUN
ftr-378	970	14	will	will	AUX
ftr-378	970	15	discourage	discourage	VERB
ftr-378	970	16	taxpayers	taxpayer	NOUN
ftr-378	970	17	from	from	ADP
ftr-378	970	18	making	make	VERB
ftr-378	970	19	gifts	gift	NOUN
ftr-378	970	20	.	.	PUNCT
ftr-378	971	1	160	160	NUM
ftr-378	971	2	as	as	ADP
ftr-378	971	3	a	a	DET
ftr-378	971	4	result	result	NOUN
ftr-378	971	5	,	,	PUNCT
ftr-378	971	6	the	the	DET
ftr-378	971	7	congress	congress	PROPN
ftr-378	971	8	of	of	ADP
ftr-378	971	9	1932	1932	NUM
ftr-378	971	10	consciously	consciously	ADV
ftr-378	971	11	designed	design	VERB
ftr-378	971	12	the	the	DET
ftr-378	971	13	gift	gift	NOUN
ftr-378	971	14	tax	tax	NOUN
ftr-378	971	15	to	to	PART
ftr-378	971	16	induce	induce	VERB
ftr-378	971	17	gift	gift	NOUN
ftr-378	971	18	-	-	PUNCT
ftr-378	971	19	giving	giving	NOUN
ftr-378	971	20	,	,	PUNCT
ftr-378	971	21	by	by	ADP
ftr-378	971	22	setting	set	VERB
ftr-378	971	23	gift	gift	NOUN
ftr-378	971	24	tax	tax	NOUN
ftr-378	971	25	rates	rate	NOUN
ftr-378	971	26	significantly	significantly	ADV
ftr-378	971	27	below	below	ADP
ftr-378	971	28	the	the	DET
ftr-378	971	29	estate	estate	NOUN
ftr-378	971	30	tax	tax	NOUN
ftr-378	971	31	rates	rate	NOUN
ftr-378	971	32	imposed	impose	VERB
ftr-378	971	33	upon	upon	SCONJ
ftr-378	971	34	a	a	DET
ftr-378	971	35	similarly	similarly	ADV
ftr-378	971	36	-	-	PUNCT
ftr-378	971	37	sized	sized	ADJ
ftr-378	971	38	transfer	transfer	NOUN
ftr-378	971	39	.	.	PUNCT
ftr-378	972	1	161	161	NUM
ftr-378	972	2	congress	congress	PROPN
ftr-378	972	3	adopted	adopt	VERB
ftr-378	972	4	this	this	DET
ftr-378	972	5	structure	structure	NOUN
ftr-378	972	6	“	"	PUNCT
ftr-378	972	7	with	with	ADP
ftr-378	972	8	the	the	DET
ftr-378	972	9	expressed	express	VERB
ftr-378	972	10	hope	hope	NOUN
ftr-378	972	11	that	that	SCONJ
ftr-378	972	12	it	it	PRON
ftr-378	972	13	would	would	AUX
ftr-378	972	14	persuade	persuade	VERB
ftr-378	972	15	owners	owner	NOUN
ftr-378	972	16	of	of	ADP
ftr-378	972	17	large	large	ADJ
ftr-378	972	18	estates	estate	NOUN
ftr-378	972	19	to	to	PART
ftr-378	972	20	makes	make	VERB
ftr-378	972	21	gifts	gift	NOUN
ftr-378	972	22	to	to	ADP
ftr-378	972	23	their	their	PRON
ftr-378	972	24	heirs	heir	NOUN
ftr-378	972	25	as	as	ADV
ftr-378	972	26	soon	soon	ADV
ftr-378	972	27	as	as	ADP
ftr-378	972	28	possible	possible	ADJ
ftr-378	972	29	.	.	PUNCT
ftr-378	972	30	”	"	PUNCT
ftr-378	973	1	162	162	NUM
ftr-378	973	2	congress	congress	PROPN
ftr-378	973	3	fully	fully	ADV
ftr-378	973	4	realized	realize	VERB
ftr-378	973	5	that	that	SCONJ
ftr-378	973	6	this	this	DET
ftr-378	973	7	approach	approach	NOUN
ftr-378	973	8	would	would	AUX
ftr-378	973	9	provide	provide	VERB
ftr-378	973	10	wealthy	wealthy	ADJ
ftr-378	973	11	taxpayers	taxpayer	NOUN
ftr-378	973	12	with	with	ADP
ftr-378	973	13	a	a	DET
ftr-378	973	14	significant	significant	ADJ
ftr-378	973	15	opportunity	opportunity	NOUN
ftr-378	973	16	to	to	PART
ftr-378	973	17	reduce	reduce	VERB
ftr-378	973	18	their	their	PRON
ftr-378	973	19	overall	overall	ADJ
ftr-378	973	20	tax	tax	NOUN
ftr-378	973	21	burden	burden	NOUN
ftr-378	973	22	but	but	CCONJ
ftr-378	973	23	were	be	AUX
ftr-378	973	24	willing	willing	ADJ
ftr-378	973	25	to	to	PART
ftr-378	973	26	do	do	VERB
ftr-378	973	27	so	so	ADV
ftr-378	973	28	as	as	ADP
ftr-378	973	29	a	a	DET
ftr-378	973	30	means	means	NOUN
ftr-378	973	31	of	of	ADP
ftr-378	973	32	generating	generate	VERB
ftr-378	973	33	immediate	immediate	ADJ
ftr-378	973	34	federal	federal	ADJ
ftr-378	973	35	revenue	revenue	NOUN
ftr-378	973	36	.	.	PUNCT
ftr-378	974	1	163	163	NUM
ftr-378	974	2	157	157	NUM
ftr-378	974	3	.	.	PUNCT
ftr-378	975	1	the	the	DET
ftr-378	975	2	tax	tax	NOUN
ftr-378	975	3	technically	technically	ADV
ftr-378	975	4	was	be	AUX
ftr-378	975	5	due	due	ADJ
ftr-378	975	6	12	12	NUM
ftr-378	975	7	months	month	NOUN
ftr-378	975	8	after	after	ADP
ftr-378	975	9	death	death	NOUN
ftr-378	975	10	,	,	PUNCT
ftr-378	975	11	although	although	SCONJ
ftr-378	975	12	an	an	DET
ftr-378	975	13	estate	estate	NOUN
ftr-378	975	14	could	could	AUX
ftr-378	975	15	request	request	VERB
ftr-378	975	16	a	a	DET
ftr-378	975	17	six	six	NUM
ftr-378	975	18	-	-	PUNCT
ftr-378	975	19	month	month	NOUN
ftr-378	975	20	interest	interest	NOUN
ftr-378	975	21	-	-	PUNCT
ftr-378	975	22	free	free	ADJ
ftr-378	975	23	extension	extension	NOUN
ftr-378	975	24	of	of	ADP
ftr-378	975	25	time	time	NOUN
ftr-378	975	26	to	to	PART
ftr-378	975	27	pay	pay	VERB
ftr-378	975	28	the	the	DET
ftr-378	975	29	tax	tax	NOUN
ftr-378	975	30	.	.	PUNCT
ftr-378	976	1	see	see	VERB
ftr-378	976	2	supra	supra	PROPN
ftr-378	976	3	note	note	PROPN
ftr-378	976	4	100	100	NUM
ftr-378	976	5	.	.	PUNCT
ftr-378	977	1	158	158	NUM
ftr-378	977	2	.	.	PUNCT
ftr-378	978	1	75th	75th	ADJ
ftr-378	978	2	cong	cong	NOUN
ftr-378	978	3	.	.	PUNCT
ftr-378	979	1	rec	rec	PROPN
ftr-378	979	2	.	.	PROPN
ftr-378	979	3	6352	6352	NUM
ftr-378	979	4	(	(	PUNCT
ftr-378	979	5	1932	1932	NUM
ftr-378	979	6	)	)	PUNCT
ftr-378	979	7	(	(	PUNCT
ftr-378	979	8	statement	statement	NOUN
ftr-378	979	9	of	of	ADP
ftr-378	979	10	rep	rep	PROPN
ftr-378	979	11	.	.	PROPN
ftr-378	979	12	hill	hill	PROPN
ftr-378	979	13	)	)	PUNCT
ftr-378	980	1	(	(	PUNCT
ftr-378	980	2	emphasis	emphasis	NOUN
ftr-378	980	3	added	add	VERB
ftr-378	980	4	)	)	PUNCT
ftr-378	980	5	.	.	PUNCT
ftr-378	981	1	159	159	NUM
ftr-378	981	2	.	.	PUNCT
ftr-378	982	1	revenue	revenue	NOUN
ftr-378	982	2	act	act	NOUN
ftr-378	982	3	of	of	ADP
ftr-378	982	4	1932	1932	NUM
ftr-378	982	5	§	§	PROPN
ftr-378	982	6	509(a	509(a	PROPN
ftr-378	982	7	)	)	PUNCT
ftr-378	982	8	.	.	PUNCT
ftr-378	983	1	under	under	ADP
ftr-378	983	2	current	current	ADJ
ftr-378	983	3	law	law	NOUN
ftr-378	983	4	,	,	PUNCT
ftr-378	983	5	the	the	DET
ftr-378	983	6	general	general	ADJ
ftr-378	983	7	due	due	ADJ
ftr-378	983	8	date	date	NOUN
ftr-378	983	9	is	be	AUX
ftr-378	983	10	now	now	ADV
ftr-378	983	11	april	april	PROPN
ftr-378	983	12	15	15	NUM
ftr-378	983	13	rather	rather	ADV
ftr-378	983	14	than	than	ADP
ftr-378	983	15	march	march	PROPN
ftr-378	983	16	15	15	NUM
ftr-378	983	17	.	.	PUNCT
ftr-378	984	1	irc	irc	PROPN
ftr-378	984	2	§	§	PROPN
ftr-378	984	3	6075(b)(1	6075(b)(1	PROPN
ftr-378	984	4	)	)	PUNCT
ftr-378	984	5	(	(	PUNCT
ftr-378	984	6	2008	2008	NUM
ftr-378	984	7	)	)	PUNCT
ftr-378	984	8	.	.	PUNCT
ftr-378	985	1	160	160	NUM
ftr-378	985	2	.	.	PUNCT
ftr-378	985	3	75th	75th	ADJ
ftr-378	985	4	cong	cong	NOUN
ftr-378	985	5	.	.	PUNCT
ftr-378	986	1	rec	rec	PROPN
ftr-378	986	2	.	.	PROPN
ftr-378	986	3	5896	5896	NUM
ftr-378	986	4	(	(	PUNCT
ftr-378	986	5	1932	1932	NUM
ftr-378	986	6	)	)	PUNCT
ftr-378	986	7	(	(	PUNCT
ftr-378	986	8	statement	statement	NOUN
ftr-378	986	9	of	of	ADP
ftr-378	986	10	rep	rep	PROPN
ftr-378	986	11	.	.	PROPN
ftr-378	986	12	ramseyer	ramseyer	PROPN
ftr-378	986	13	)	)	PUNCT
ftr-378	986	14	(	(	PUNCT
ftr-378	986	15	“	"	PUNCT
ftr-378	986	16	you	you	PRON
ftr-378	986	17	can	can	AUX
ftr-378	986	18	get	get	VERB
ftr-378	986	19	gift	gift	NOUN
ftr-378	986	20	tax	tax	NOUN
ftr-378	986	21	rates	rate	NOUN
ftr-378	986	22	so	so	ADV
ftr-378	986	23	high	high	ADV
ftr-378	986	24	that	that	SCONJ
ftr-378	986	25	people	people	NOUN
ftr-378	986	26	will	will	AUX
ftr-378	986	27	not	not	PART
ftr-378	986	28	make	make	VERB
ftr-378	986	29	any	any	DET
ftr-378	986	30	gifts	gift	NOUN
ftr-378	986	31	,	,	PUNCT
ftr-378	986	32	and	and	CCONJ
ftr-378	986	33	,	,	PUNCT
ftr-378	986	34	therefore	therefore	ADV
ftr-378	986	35	,	,	PUNCT
ftr-378	986	36	such	such	ADJ
ftr-378	986	37	high	high	ADJ
ftr-378	986	38	rates	rate	NOUN
ftr-378	986	39	would	would	AUX
ftr-378	986	40	not	not	PART
ftr-378	986	41	yield	yield	VERB
ftr-378	986	42	any	any	DET
ftr-378	986	43	revenue	revenue	NOUN
ftr-378	986	44	.	.	PUNCT
ftr-378	986	45	”	"	PUNCT
ftr-378	986	46	)	)	PUNCT
ftr-378	986	47	.	.	PUNCT
ftr-378	987	1	161	161	NUM
ftr-378	987	2	.	.	PUNCT
ftr-378	988	1	the	the	DET
ftr-378	988	2	structure	structure	NOUN
ftr-378	988	3	of	of	ADP
ftr-378	988	4	the	the	DET
ftr-378	988	5	gift	gift	NOUN
ftr-378	988	6	tax	tax	NOUN
ftr-378	988	7	provided	provide	VERB
ftr-378	988	8	an	an	DET
ftr-378	988	9	additional	additional	ADJ
ftr-378	988	10	benefit	benefit	NOUN
ftr-378	988	11	to	to	ADP
ftr-378	988	12	taxpayers	taxpayer	NOUN
ftr-378	988	13	,	,	PUNCT
ftr-378	988	14	insofar	insofar	ADV
ftr-378	988	15	as	as	SCONJ
ftr-378	988	16	the	the	DET
ftr-378	988	17	gift	gift	NOUN
ftr-378	988	18	tax	tax	NOUN
ftr-378	988	19	is	be	AUX
ftr-378	988	20	computed	compute	VERB
ftr-378	988	21	on	on	ADP
ftr-378	988	22	a	a	DET
ftr-378	988	23	tax	tax	NOUN
ftr-378	988	24	exclusive	exclusive	ADJ
ftr-378	988	25	basis	basis	NOUN
ftr-378	988	26	(	(	PUNCT
ftr-378	988	27	the	the	DET
ftr-378	988	28	money	money	NOUN
ftr-378	988	29	used	use	VERB
ftr-378	988	30	to	to	PART
ftr-378	988	31	pay	pay	VERB
ftr-378	988	32	gift	gift	NOUN
ftr-378	988	33	tax	tax	NOUN
ftr-378	988	34	is	be	AUX
ftr-378	988	35	not	not	PART
ftr-378	988	36	subjected	subject	VERB
ftr-378	988	37	to	to	ADP
ftr-378	988	38	gift	gift	NOUN
ftr-378	988	39	tax	tax	NOUN
ftr-378	988	40	)	)	PUNCT
ftr-378	988	41	while	while	SCONJ
ftr-378	988	42	the	the	DET
ftr-378	988	43	estate	estate	NOUN
ftr-378	988	44	tax	tax	NOUN
ftr-378	988	45	is	be	AUX
ftr-378	988	46	computed	compute	VERB
ftr-378	988	47	on	on	ADP
ftr-378	988	48	a	a	DET
ftr-378	988	49	tax	tax	NOUN
ftr-378	988	50	inclusive	inclusive	ADJ
ftr-378	988	51	basis	basis	NOUN
ftr-378	988	52	(	(	PUNCT
ftr-378	988	53	estate	estate	NOUN
ftr-378	988	54	tax	tax	NOUN
ftr-378	988	55	is	be	AUX
ftr-378	988	56	imposed	impose	VERB
ftr-378	988	57	on	on	ADP
ftr-378	988	58	that	that	DET
ftr-378	988	59	portion	portion	NOUN
ftr-378	988	60	of	of	ADP
ftr-378	988	61	a	a	DET
ftr-378	988	62	decedent	decedent	NOUN
ftr-378	988	63	’s	’s	NOUN
ftr-378	988	64	estate	estate	NOUN
ftr-378	988	65	tax	tax	NOUN
ftr-378	988	66	that	that	PRON
ftr-378	988	67	will	will	AUX
ftr-378	988	68	be	be	AUX
ftr-378	988	69	used	use	VERB
ftr-378	988	70	to	to	PART
ftr-378	988	71	pay	pay	VERB
ftr-378	988	72	taxes	taxis	NOUN
ftr-378	988	73	)	)	PUNCT
ftr-378	988	74	.	.	PUNCT
ftr-378	989	1	for	for	ADP
ftr-378	989	2	a	a	DET
ftr-378	989	3	more	more	ADV
ftr-378	989	4	detailed	detailed	ADJ
ftr-378	989	5	discussion	discussion	NOUN
ftr-378	989	6	of	of	ADP
ftr-378	989	7	this	this	DET
ftr-378	989	8	distinction	distinction	NOUN
ftr-378	989	9	,	,	PUNCT
ftr-378	989	10	see	see	VERB
ftr-378	989	11	regis	regis	PROPN
ftr-378	989	12	w.	w.	PROPN
ftr-378	989	13	campfield	campfield	PROPN
ftr-378	989	14	,	,	PUNCT
ftr-378	989	15	martin	martin	PROPN
ftr-378	989	16	b.	b.	PROPN
ftr-378	989	17	dickinson	dickinson	PROPN
ftr-378	989	18	&	&	CCONJ
ftr-378	989	19	william	william	PROPN
ftr-378	989	20	j.	j.	PROPN
ftr-378	989	21	turnier	turnier	PROPN
ftr-378	989	22	,	,	PUNCT
ftr-378	989	23	taxation	taxation	NOUN
ftr-378	989	24	of	of	ADP
ftr-378	989	25	estates	estate	NOUN
ftr-378	989	26	,	,	PUNCT
ftr-378	989	27	gifts	gift	NOUN
ftr-378	989	28	&	&	CCONJ
ftr-378	989	29	trusts	trust	NOUN
ftr-378	989	30	12	12	NUM
ftr-378	989	31	,	,	PUNCT
ftr-378	989	32	29	29	NUM
ftr-378	989	33	(	(	PUNCT
ftr-378	989	34	22nd	22nd	NOUN
ftr-378	989	35	ed	ed	NOUN
ftr-378	989	36	.	.	PROPN
ftr-378	989	37	2002	2002	NUM
ftr-378	989	38	)	)	PUNCT
ftr-378	989	39	.	.	PUNCT
ftr-378	990	1	162	162	NUM
ftr-378	990	2	.	.	PUNCT
ftr-378	991	1	75th	75th	ADJ
ftr-378	991	2	cong	cong	NOUN
ftr-378	991	3	.	.	PUNCT
ftr-378	992	1	rec	rec	PROPN
ftr-378	992	2	.	.	PROPN
ftr-378	993	1	5903	5903	NUM
ftr-378	993	2	(	(	PUNCT
ftr-378	993	3	1932	1932	NUM
ftr-378	993	4	)	)	PUNCT
ftr-378	993	5	(	(	PUNCT
ftr-378	993	6	statement	statement	NOUN
ftr-378	993	7	of	of	ADP
ftr-378	993	8	rep	rep	PROPN
ftr-378	993	9	.	.	PROPN
ftr-378	993	10	canfield	canfield	PROPN
ftr-378	993	11	)	)	PUNCT
ftr-378	993	12	.	.	PUNCT
ftr-378	994	1	163	163	NUM
ftr-378	994	2	.	.	PUNCT
ftr-378	995	1	i	i	PRON
ftr-378	995	2	d.	d.	PROPN
ftr-378	995	3	(	(	PUNCT
ftr-378	995	4	noting	note	VERB
ftr-378	995	5	that	that	SCONJ
ftr-378	995	6	taxpayers	taxpayer	NOUN
ftr-378	995	7	who	who	PRON
ftr-378	995	8	elected	elect	VERB
ftr-378	995	9	to	to	PART
ftr-378	995	10	pay	pay	VERB
ftr-378	995	11	gift	gift	NOUN
ftr-378	995	12	tax	tax	NOUN
ftr-378	995	13	will	will	AUX
ftr-378	995	14	“	"	PUNCT
ftr-378	995	15	lower	lower	VERB
ftr-378	995	16	their	their	PRON
ftr-378	995	17	estate	estate	NOUN
ftr-378	995	18	tax	tax	NOUN
ftr-378	995	19	and	and	CCONJ
ftr-378	995	20	increase	increase	VERB
ftr-378	995	21	the	the	DET
ftr-378	995	22	income	income	NOUN
ftr-378	995	23	to	to	ADP
ftr-378	995	24	the	the	DET
ftr-378	995	25	treasury	treasury	NOUN
ftr-378	995	26	while	while	SCONJ
ftr-378	995	27	it	it	PRON
ftr-378	995	28	is	be	AUX
ftr-378	995	29	most	most	ADV
ftr-378	995	30	needed	need	VERB
ftr-378	995	31	.	.	PUNCT
ftr-378	995	32	”	"	PUNCT
ftr-378	995	33	)	)	PUNCT
ftr-378	995	34	.	.	PUNCT
ftr-378	996	1	2010	2010	NUM
ftr-378	996	2	]	]	PUNCT
ftr-378	996	3	ghosts	ghost	NOUN
ftr-378	996	4	of	of	ADP
ftr-378	996	5	1932	1932	NUM
ftr-378	996	6	913	913	NUM
ftr-378	996	7	in	in	ADP
ftr-378	996	8	effect	effect	NOUN
ftr-378	996	9	congress	congress	PROPN
ftr-378	996	10	told	tell	VERB
ftr-378	996	11	wealthy	wealthy	ADJ
ftr-378	996	12	taxpayers	taxpayer	NOUN
ftr-378	996	13	,	,	PUNCT
ftr-378	996	14	you	you	PRON
ftr-378	996	15	can	can	AUX
ftr-378	996	16	pay	pay	VERB
ftr-378	996	17	us	we	PRON
ftr-378	996	18	now	now	ADV
ftr-378	996	19	or	or	CCONJ
ftr-378	996	20	you	you	PRON
ftr-378	996	21	can	can	AUX
ftr-378	996	22	pay	pay	VERB
ftr-378	996	23	us	we	PRON
ftr-378	996	24	later	later	ADV
ftr-378	996	25	.	.	PUNCT
ftr-378	997	1	but	but	CCONJ
ftr-378	997	2	,	,	PUNCT
ftr-378	997	3	they	they	PRON
ftr-378	997	4	added	add	VERB
ftr-378	997	5	one	one	NUM
ftr-378	997	6	key	key	ADJ
ftr-378	997	7	proviso	proviso	NOUN
ftr-378	997	8	:	:	PUNCT
ftr-378	997	9	if	if	SCONJ
ftr-378	997	10	you	you	PRON
ftr-378	997	11	pay	pay	VERB
ftr-378	997	12	us	we	PRON
ftr-378	997	13	now	now	ADV
ftr-378	997	14	,	,	PUNCT
ftr-378	997	15	you	you	PRON
ftr-378	997	16	’ll	’ll	AUX
ftr-378	997	17	pay	pay	VERB
ftr-378	997	18	far	far	ADV
ftr-378	997	19	less	less	ADJ
ftr-378	997	20	.	.	PUNCT
ftr-378	998	1	the	the	DET
ftr-378	998	2	gift	gift	NOUN
ftr-378	998	3	tax	tax	NOUN
ftr-378	998	4	thus	thus	ADV
ftr-378	998	5	was	be	AUX
ftr-378	998	6	n’t	not	PART
ftr-378	998	7	designed	design	VERB
ftr-378	998	8	to	to	PART
ftr-378	998	9	prevent	prevent	VERB
ftr-378	998	10	estate	estate	NOUN
ftr-378	998	11	tax	tax	NOUN
ftr-378	998	12	avoidance	avoidance	NOUN
ftr-378	998	13	.	.	PUNCT
ftr-378	999	1	rather	rather	ADV
ftr-378	999	2	,	,	PUNCT
ftr-378	999	3	it	it	PRON
ftr-378	999	4	was	be	AUX
ftr-378	999	5	carefully	carefully	ADV
ftr-378	999	6	designed	design	VERB
ftr-378	999	7	to	to	PART
ftr-378	999	8	encourage	encourage	VERB
ftr-378	999	9	such	such	ADJ
ftr-378	999	10	avoidance	avoidance	NOUN
ftr-378	999	11	.	.	PUNCT
ftr-378	1000	1	164	164	NUM
ftr-378	1000	2	2	2	NUM
ftr-378	1000	3	.	.	PUNCT
ftr-378	1001	1	the	the	DET
ftr-378	1001	2	impact	impact	NOUN
ftr-378	1001	3	in	in	ADP
ftr-378	1001	4	order	order	NOUN
ftr-378	1001	5	to	to	PART
ftr-378	1001	6	encourage	encourage	VERB
ftr-378	1001	7	significant	significant	ADJ
ftr-378	1001	8	gifts	gift	NOUN
ftr-378	1001	9	,	,	PUNCT
ftr-378	1001	10	congress	congress	PROPN
ftr-378	1001	11	needed	need	VERB
ftr-378	1001	12	for	for	SCONJ
ftr-378	1001	13	taxpayers	taxpayer	NOUN
ftr-378	1001	14	to	to	PART
ftr-378	1001	15	perceive	perceive	VERB
ftr-378	1001	16	paying	pay	VERB
ftr-378	1001	17	immediate	immediate	ADJ
ftr-378	1001	18	gift	gift	NOUN
ftr-378	1001	19	tax	tax	NOUN
ftr-378	1001	20	as	as	ADP
ftr-378	1001	21	preferable	preferable	ADJ
ftr-378	1001	22	to	to	ADP
ftr-378	1001	23	paying	pay	VERB
ftr-378	1001	24	future	future	ADJ
ftr-378	1001	25	estate	estate	NOUN
ftr-378	1001	26	tax	tax	NOUN
ftr-378	1001	27	.	.	PUNCT
ftr-378	1002	1	the	the	DET
ftr-378	1002	2	most	most	ADV
ftr-378	1002	3	obvious	obvious	ADJ
ftr-378	1002	4	way	way	NOUN
ftr-378	1002	5	congress	congress	PROPN
ftr-378	1002	6	achieved	achieve	VERB
ftr-378	1002	7	this	this	DET
ftr-378	1002	8	goal	goal	NOUN
ftr-378	1002	9	was	be	AUX
ftr-378	1002	10	by	by	ADP
ftr-378	1002	11	enacting	enact	VERB
ftr-378	1002	12	a	a	DET
ftr-378	1002	13	separate	separate	ADJ
ftr-378	1002	14	rate	rate	NOUN
ftr-378	1002	15	table	table	NOUN
ftr-378	1002	16	for	for	ADP
ftr-378	1002	17	gifts	gift	NOUN
ftr-378	1002	18	,	,	PUNCT
ftr-378	1002	19	pegging	peg	VERB
ftr-378	1002	20	the	the	DET
ftr-378	1002	21	rates	rate	NOUN
ftr-378	1002	22	of	of	ADP
ftr-378	1002	23	tax	tax	NOUN
ftr-378	1002	24	on	on	ADP
ftr-378	1002	25	gifts	gift	NOUN
ftr-378	1002	26	25	25	NUM
ftr-378	1002	27	%	%	NOUN
ftr-378	1002	28	lower	low	ADJ
ftr-378	1002	29	than	than	ADP
ftr-378	1002	30	the	the	DET
ftr-378	1002	31	equivalent	equivalent	ADJ
ftr-378	1002	32	estate	estate	NOUN
ftr-378	1002	33	tax	tax	NOUN
ftr-378	1002	34	rates	rate	NOUN
ftr-378	1002	35	.	.	PUNCT
ftr-378	1003	1	165	165	NUM
ftr-378	1003	2	however	however	ADV
ftr-378	1003	3	,	,	PUNCT
ftr-378	1003	4	that	that	PRON
ftr-378	1003	5	was	be	AUX
ftr-378	1003	6	not	not	PART
ftr-378	1003	7	the	the	DET
ftr-378	1003	8	only	only	ADJ
ftr-378	1003	9	advantage	advantage	NOUN
ftr-378	1003	10	the	the	DET
ftr-378	1003	11	new	new	ADJ
ftr-378	1003	12	gift	gift	NOUN
ftr-378	1003	13	tax	tax	NOUN
ftr-378	1003	14	offered	offer	VERB
ftr-378	1003	15	wealthy	wealthy	ADJ
ftr-378	1003	16	taxpayers	taxpayer	NOUN
ftr-378	1003	17	.	.	PUNCT
ftr-378	1004	1	in	in	ADP
ftr-378	1004	2	addition	addition	NOUN
ftr-378	1004	3	to	to	ADP
ftr-378	1004	4	these	these	DET
ftr-378	1004	5	separate	separate	ADJ
ftr-378	1004	6	rate	rate	NOUN
ftr-378	1004	7	tables	table	NOUN
ftr-378	1004	8	,	,	PUNCT
ftr-378	1004	9	the	the	DET
ftr-378	1004	10	revenue	revenue	NOUN
ftr-378	1004	11	act	act	NOUN
ftr-378	1004	12	of	of	ADP
ftr-378	1004	13	1932	1932	NUM
ftr-378	1004	14	also	also	ADV
ftr-378	1004	15	provided	provide	VERB
ftr-378	1004	16	a	a	DET
ftr-378	1004	17	separate	separate	ADJ
ftr-378	1004	18	$	$	SYM
ftr-378	1004	19	50,000	50,000	NUM
ftr-378	1004	20	gift	gift	NOUN
ftr-378	1004	21	tax	tax	NOUN
ftr-378	1004	22	exemption	exemption	NOUN
ftr-378	1004	23	,	,	PUNCT
ftr-378	1004	24	use	use	NOUN
ftr-378	1004	25	of	of	ADP
ftr-378	1004	26	which	which	PRON
ftr-378	1004	27	did	do	AUX
ftr-378	1004	28	not	not	PART
ftr-378	1004	29	reduce	reduce	VERB
ftr-378	1004	30	the	the	DET
ftr-378	1004	31	taxpayer	taxpayer	NOUN
ftr-378	1004	32	’s	’s	PART
ftr-378	1004	33	equivalent	equivalent	ADJ
ftr-378	1004	34	exemption	exemption	NOUN
ftr-378	1004	35	from	from	ADP
ftr-378	1004	36	estate	estate	NOUN
ftr-378	1004	37	tax	tax	NOUN
ftr-378	1004	38	.	.	PUNCT
ftr-378	1005	1	166	166	NUM
ftr-378	1005	2	also	also	ADV
ftr-378	1005	3	,	,	PUNCT
ftr-378	1005	4	gift	gift	NOUN
ftr-378	1005	5	tax	tax	NOUN
ftr-378	1005	6	was	be	AUX
ftr-378	1005	7	computed	compute	VERB
ftr-378	1005	8	more	more	ADV
ftr-378	1005	9	favorably	favorably	ADV
ftr-378	1005	10	than	than	ADP
ftr-378	1005	11	the	the	DET
ftr-378	1005	12	estate	estate	NOUN
ftr-378	1005	13	tax	tax	NOUN
ftr-378	1005	14	insofar	insofar	ADV
ftr-378	1005	15	as	as	SCONJ
ftr-378	1005	16	gift	gift	NOUN
ftr-378	1005	17	tax	tax	NOUN
ftr-378	1005	18	was	be	AUX
ftr-378	1005	19	assessed	assess	VERB
ftr-378	1005	20	solely	solely	ADV
ftr-378	1005	21	on	on	ADP
ftr-378	1005	22	the	the	DET
ftr-378	1005	23	net	net	ADJ
ftr-378	1005	24	amount	amount	NOUN
ftr-378	1005	25	received	receive	VERB
ftr-378	1005	26	by	by	ADP
ftr-378	1005	27	a	a	DET
ftr-378	1005	28	beneficiary	beneficiary	NOUN
ftr-378	1005	29	,	,	PUNCT
ftr-378	1005	30	whereas	whereas	SCONJ
ftr-378	1005	31	estate	estate	NOUN
ftr-378	1005	32	tax	tax	NOUN
ftr-378	1005	33	was	be	AUX
ftr-378	1005	34	imposed	impose	VERB
ftr-378	1005	35	on	on	ADP
ftr-378	1005	36	the	the	DET
ftr-378	1005	37	decedent	decedent	NOUN
ftr-378	1005	38	’s	’s	PART
ftr-378	1005	39	entire	entire	ADJ
ftr-378	1005	40	estate	estate	NOUN
ftr-378	1005	41	,	,	PUNCT
ftr-378	1005	42	including	include	VERB
ftr-378	1005	43	the	the	DET
ftr-378	1005	44	funds	fund	NOUN
ftr-378	1005	45	ultimately	ultimately	ADV
ftr-378	1005	46	used	use	VERB
ftr-378	1005	47	to	to	PART
ftr-378	1005	48	pay	pay	VERB
ftr-378	1005	49	taxes	taxis	NOUN
ftr-378	1005	50	.	.	PUNCT
ftr-378	1006	1	167	167	NUM
ftr-378	1006	2	for	for	ADP
ftr-378	1006	3	the	the	DET
ftr-378	1006	4	wealthiest	wealthy	ADJ
ftr-378	1006	5	americans	americans	PROPN
ftr-378	1006	6	,	,	PUNCT
ftr-378	1006	7	these	these	DET
ftr-378	1006	8	favorable	favorable	ADJ
ftr-378	1006	9	aspects	aspect	NOUN
ftr-378	1006	10	of	of	ADP
ftr-378	1006	11	the	the	DET
ftr-378	1006	12	gift	gift	NOUN
ftr-378	1006	13	tax	tax	NOUN
ftr-378	1006	14	regimes	regime	NOUN
ftr-378	1006	15	truly	truly	ADV
ftr-378	1006	16	added	add	VERB
ftr-378	1006	17	up	up	ADP
ftr-378	1006	18	.	.	PUNCT
ftr-378	1007	1	for	for	ADP
ftr-378	1007	2	example	example	NOUN
ftr-378	1007	3	,	,	PUNCT
ftr-378	1007	4	consider	consider	VERB
ftr-378	1007	5	the	the	DET
ftr-378	1007	6	possibilities	possibility	NOUN
ftr-378	1007	7	confronting	confront	VERB
ftr-378	1007	8	a	a	DET
ftr-378	1007	9	multi	multi	ADJ
ftr-378	1007	10	-	-	ADJ
ftr-378	1007	11	millionaire	millionaire	ADJ
ftr-378	1007	12	taxpayer	taxpayer	NOUN
ftr-378	1007	13	seeking	seek	VERB
ftr-378	1007	14	to	to	PART
ftr-378	1007	15	avoid	avoid	VERB
ftr-378	1007	16	the	the	DET
ftr-378	1007	17	top	top	ADJ
ftr-378	1007	18	45	45	NUM
ftr-378	1007	19	%	%	NOUN
ftr-378	1007	20	estate	estate	NOUN
ftr-378	1007	21	tax	tax	NOUN
ftr-378	1007	22	marginal	marginal	ADJ
ftr-378	1007	23	rate	rate	NOUN
ftr-378	1007	24	.	.	PUNCT
ftr-378	1008	1	if	if	SCONJ
ftr-378	1008	2	this	this	DET
ftr-378	1008	3	taxpayer	taxpayer	NOUN
ftr-378	1008	4	made	make	VERB
ftr-378	1008	5	a	a	DET
ftr-378	1008	6	single	single	ADJ
ftr-378	1008	7	lifetime	lifetime	NOUN
ftr-378	1008	8	gift	gift	NOUN
ftr-378	1008	9	of	of	ADP
ftr-378	1008	10	$	$	SYM
ftr-378	1008	11	10,000,000	10,000,000	NUM
ftr-378	1008	12	,	,	PUNCT
ftr-378	1008	13	she	she	PRON
ftr-378	1008	14	would	would	AUX
ftr-378	1008	15	owe	owe	VERB
ftr-378	1008	16	less	less	ADJ
ftr-378	1008	17	than	than	ADP
ftr-378	1008	18	$	$	SYM
ftr-378	1008	19	2,300,000	2,300,000	NUM
ftr-378	1008	20	of	of	ADP
ftr-378	1008	21	gift	gift	NOUN
ftr-378	1008	22	tax	tax	NOUN
ftr-378	1008	23	.	.	PUNCT
ftr-378	1009	1	she	she	PRON
ftr-378	1009	2	would	would	AUX
ftr-378	1009	3	have	have	AUX
ftr-378	1009	4	reduced	reduce	VERB
ftr-378	1009	5	her	her	PRON
ftr-378	1009	6	future	future	ADJ
ftr-378	1009	7	164	164	NUM
ftr-378	1009	8	.	.	PUNCT
ftr-378	1010	1	throughout	throughout	ADP
ftr-378	1010	2	this	this	DET
ftr-378	1010	3	section	section	NOUN
ftr-378	1010	4	,	,	PUNCT
ftr-378	1010	5	i	i	PRON
ftr-378	1010	6	have	have	AUX
ftr-378	1010	7	suggested	suggest	VERB
ftr-378	1010	8	that	that	SCONJ
ftr-378	1010	9	members	member	NOUN
ftr-378	1010	10	of	of	ADP
ftr-378	1010	11	congress	congress	PROPN
ftr-378	1010	12	were	be	AUX
ftr-378	1010	13	somewhat	somewhat	ADV
ftr-378	1010	14	duplicitous	duplicitous	ADJ
ftr-378	1010	15	about	about	ADP
ftr-378	1010	16	the	the	DET
ftr-378	1010	17	gift	gift	NOUN
ftr-378	1010	18	tax	tax	NOUN
ftr-378	1010	19	–	–	PUNCT
ftr-378	1010	20	casting	cast	VERB
ftr-378	1010	21	the	the	DET
ftr-378	1010	22	tax	tax	NOUN
ftr-378	1010	23	as	as	ADP
ftr-378	1010	24	a	a	DET
ftr-378	1010	25	mere	mere	ADJ
ftr-378	1010	26	companion	companion	NOUN
ftr-378	1010	27	to	to	ADP
ftr-378	1010	28	the	the	DET
ftr-378	1010	29	estate	estate	NOUN
ftr-378	1010	30	and	and	CCONJ
ftr-378	1010	31	income	income	NOUN
ftr-378	1010	32	taxes	taxis	NOUN
ftr-378	1010	33	while	while	SCONJ
ftr-378	1010	34	truly	truly	ADV
ftr-378	1010	35	seeing	see	VERB
ftr-378	1010	36	it	it	PRON
ftr-378	1010	37	as	as	ADP
ftr-378	1010	38	a	a	DET
ftr-378	1010	39	crucial	crucial	ADJ
ftr-378	1010	40	tool	tool	NOUN
ftr-378	1010	41	for	for	ADP
ftr-378	1010	42	generating	generate	VERB
ftr-378	1010	43	short	short	ADJ
ftr-378	1010	44	-	-	PUNCT
ftr-378	1010	45	term	term	NOUN
ftr-378	1010	46	revenue	revenue	NOUN
ftr-378	1010	47	.	.	PUNCT
ftr-378	1011	1	i	i	PRON
ftr-378	1011	2	do	do	AUX
ftr-378	1011	3	not	not	PART
ftr-378	1011	4	wish	wish	VERB
ftr-378	1011	5	to	to	PART
ftr-378	1011	6	suggest	suggest	VERB
ftr-378	1011	7	that	that	SCONJ
ftr-378	1011	8	every	every	DET
ftr-378	1011	9	member	member	NOUN
ftr-378	1011	10	of	of	ADP
ftr-378	1011	11	congress	congress	PROPN
ftr-378	1011	12	was	be	AUX
ftr-378	1011	13	involved	involve	VERB
ftr-378	1011	14	in	in	ADP
ftr-378	1011	15	some	some	DET
ftr-378	1011	16	grand	grand	ADJ
ftr-378	1011	17	conspiracy	conspiracy	NOUN
ftr-378	1011	18	to	to	PART
ftr-378	1011	19	mischaracterize	mischaracterize	VERB
ftr-378	1011	20	the	the	DET
ftr-378	1011	21	gift	gift	NOUN
ftr-378	1011	22	tax	tax	NOUN
ftr-378	1011	23	.	.	PUNCT
ftr-378	1012	1	indeed	indeed	ADV
ftr-378	1012	2	,	,	PUNCT
ftr-378	1012	3	to	to	ADP
ftr-378	1012	4	the	the	DET
ftr-378	1012	5	extent	extent	NOUN
ftr-378	1012	6	such	such	DET
ftr-378	1012	7	a	a	DET
ftr-378	1012	8	conspiracy	conspiracy	NOUN
ftr-378	1012	9	existed	exist	VERB
ftr-378	1012	10	,	,	PUNCT
ftr-378	1012	11	most	most	ADJ
ftr-378	1012	12	legislators	legislator	NOUN
ftr-378	1012	13	were	be	AUX
ftr-378	1012	14	likely	likely	ADJ
ftr-378	1012	15	victims	victim	NOUN
ftr-378	1012	16	rather	rather	ADV
ftr-378	1012	17	than	than	ADP
ftr-378	1012	18	conspirators	conspirator	NOUN
ftr-378	1012	19	.	.	PUNCT
ftr-378	1013	1	included	include	VERB
ftr-378	1013	2	among	among	ADP
ftr-378	1013	3	these	these	DET
ftr-378	1013	4	many	many	ADJ
ftr-378	1013	5	victims	victim	NOUN
ftr-378	1013	6	may	may	AUX
ftr-378	1013	7	have	have	AUX
ftr-378	1013	8	been	be	AUX
ftr-378	1013	9	nearly	nearly	ADV
ftr-378	1013	10	all	all	PRON
ftr-378	1013	11	of	of	ADP
ftr-378	1013	12	the	the	DET
ftr-378	1013	13	members	member	NOUN
ftr-378	1013	14	of	of	ADP
ftr-378	1013	15	the	the	DET
ftr-378	1013	16	senate	senate	PROPN
ftr-378	1013	17	who	who	PRON
ftr-378	1013	18	voted	vote	VERB
ftr-378	1013	19	to	to	PART
ftr-378	1013	20	enact	enact	VERB
ftr-378	1013	21	the	the	DET
ftr-378	1013	22	gift	gift	NOUN
ftr-378	1013	23	tax	tax	NOUN
ftr-378	1013	24	.	.	PUNCT
ftr-378	1014	1	in	in	ADP
ftr-378	1014	2	the	the	DET
ftr-378	1014	3	senate	senate	PROPN
ftr-378	1014	4	,	,	PUNCT
ftr-378	1014	5	senator	senator	PROPN
ftr-378	1014	6	smoot	smoot	PROPN
ftr-378	1014	7	reported	report	VERB
ftr-378	1014	8	the	the	DET
ftr-378	1014	9	bill	bill	NOUN
ftr-378	1014	10	as	as	ADP
ftr-378	1014	11	one	one	NUM
ftr-378	1014	12	designed	design	VERB
ftr-378	1014	13	solely	solely	ADV
ftr-378	1014	14	to	to	PART
ftr-378	1014	15	prevent	prevent	VERB
ftr-378	1014	16	evasion	evasion	NOUN
ftr-378	1014	17	of	of	ADP
ftr-378	1014	18	the	the	DET
ftr-378	1014	19	estate	estate	NOUN
ftr-378	1014	20	tax	tax	NOUN
ftr-378	1014	21	rather	rather	ADV
ftr-378	1014	22	than	than	ADP
ftr-378	1014	23	generate	generate	VERB
ftr-378	1014	24	any	any	DET
ftr-378	1014	25	material	material	NOUN
ftr-378	1014	26	revenue	revenue	NOUN
ftr-378	1014	27	.	.	PUNCT
ftr-378	1015	1	75th	75th	ADJ
ftr-378	1015	2	cong	cong	NOUN
ftr-378	1015	3	.	.	PUNCT
ftr-378	1016	1	rec	rec	PROPN
ftr-378	1016	2	.	.	PROPN
ftr-378	1017	1	10081	10081	NUM
ftr-378	1017	2	(	(	PUNCT
ftr-378	1017	3	1932	1932	NUM
ftr-378	1017	4	)	)	PUNCT
ftr-378	1017	5	(	(	PUNCT
ftr-378	1017	6	statement	statement	NOUN
ftr-378	1017	7	of	of	ADP
ftr-378	1017	8	sen	sen	PROPN
ftr-378	1017	9	.	.	PROPN
ftr-378	1017	10	smoot	smoot	PROPN
ftr-378	1017	11	)	)	PUNCT
ftr-378	1017	12	(	(	PUNCT
ftr-378	1017	13	indicating	indicate	VERB
ftr-378	1017	14	that	that	SCONJ
ftr-378	1017	15	the	the	DET
ftr-378	1017	16	“	"	PUNCT
ftr-378	1017	17	full	full	ADJ
ftr-378	1017	18	purpose	purpose	NOUN
ftr-378	1017	19	”	"	PUNCT
ftr-378	1017	20	of	of	ADP
ftr-378	1017	21	the	the	DET
ftr-378	1017	22	gift	gift	NOUN
ftr-378	1017	23	tax	tax	NOUN
ftr-378	1017	24	was	be	AUX
ftr-378	1017	25	to	to	PART
ftr-378	1017	26	prevent	prevent	VERB
ftr-378	1017	27	evasion	evasion	NOUN
ftr-378	1017	28	of	of	ADP
ftr-378	1017	29	estate	estate	NOUN
ftr-378	1017	30	taxes	taxis	NOUN
ftr-378	1017	31	and	and	CCONJ
ftr-378	1017	32	not	not	PART
ftr-378	1017	33	to	to	PART
ftr-378	1017	34	generate	generate	VERB
ftr-378	1017	35	any	any	DET
ftr-378	1017	36	significant	significant	ADJ
ftr-378	1017	37	revenue	revenue	NOUN
ftr-378	1017	38	)	)	PUNCT
ftr-378	1017	39	.	.	PUNCT
ftr-378	1018	1	the	the	DET
ftr-378	1018	2	senate	senate	PROPN
ftr-378	1018	3	did	do	AUX
ftr-378	1018	4	not	not	PART
ftr-378	1018	5	engage	engage	VERB
ftr-378	1018	6	in	in	ADP
ftr-378	1018	7	any	any	DET
ftr-378	1018	8	debate	debate	NOUN
ftr-378	1018	9	on	on	ADP
ftr-378	1018	10	the	the	DET
ftr-378	1018	11	subject	subject	NOUN
ftr-378	1018	12	.	.	PUNCT
ftr-378	1019	1	c.	c.	PROPN
ftr-378	1019	2	lowell	lowell	PROPN
ftr-378	1019	3	harriss	harriss	PROPN
ftr-378	1019	4	,	,	PUNCT
ftr-378	1019	5	legislative	legislative	ADJ
ftr-378	1019	6	history	history	NOUN
ftr-378	1019	7	of	of	ADP
ftr-378	1019	8	federal	federal	ADJ
ftr-378	1019	9	gift	gift	NOUN
ftr-378	1019	10	taxation	taxation	NOUN
ftr-378	1019	11	,	,	PUNCT
ftr-378	1019	12	18	18	NUM
ftr-378	1019	13	taxes	taxis	NOUN
ftr-378	1019	14	531	531	NUM
ftr-378	1019	15	,	,	PUNCT
ftr-378	1019	16	536	536	NUM
ftr-378	1019	17	(	(	PUNCT
ftr-378	1019	18	1940	1940	NUM
ftr-378	1019	19	)	)	PUNCT
ftr-378	1019	20	.	.	PUNCT
ftr-378	1020	1	165	165	NUM
ftr-378	1020	2	.	.	PUNCT
ftr-378	1021	1	revenue	revenue	NOUN
ftr-378	1021	2	act	act	NOUN
ftr-378	1021	3	of	of	ADP
ftr-378	1021	4	1932	1932	NUM
ftr-378	1021	5	§	§	PROPN
ftr-378	1021	6	502	502	NUM
ftr-378	1021	7	.	.	PUNCT
ftr-378	1021	8	166	166	NUM
ftr-378	1021	9	.	.	PUNCT
ftr-378	1022	1	revenue	revenue	NOUN
ftr-378	1022	2	act	act	NOUN
ftr-378	1022	3	of	of	ADP
ftr-378	1022	4	1932	1932	NUM
ftr-378	1022	5	§	§	PROPN
ftr-378	1022	6	505(a)(1	505(a)(1	NUM
ftr-378	1022	7	)	)	PUNCT
ftr-378	1022	8	.	.	PUNCT
ftr-378	1023	1	167	167	NUM
ftr-378	1023	2	.	.	PUNCT
ftr-378	1023	3	put	put	VERB
ftr-378	1023	4	more	more	ADV
ftr-378	1023	5	technically	technically	ADV
ftr-378	1023	6	,	,	PUNCT
ftr-378	1023	7	the	the	DET
ftr-378	1023	8	gift	gift	NOUN
ftr-378	1023	9	tax	tax	NOUN
ftr-378	1023	10	was	be	AUX
ftr-378	1023	11	computed	compute	VERB
ftr-378	1023	12	on	on	ADP
ftr-378	1023	13	a	a	DET
ftr-378	1023	14	tax	tax	NOUN
ftr-378	1023	15	-	-	PUNCT
ftr-378	1023	16	exclusive	exclusive	ADJ
ftr-378	1023	17	basis	basis	NOUN
ftr-378	1023	18	whereas	whereas	SCONJ
ftr-378	1023	19	the	the	DET
ftr-378	1023	20	estate	estate	NOUN
ftr-378	1023	21	tax	tax	NOUN
ftr-378	1023	22	was	be	AUX
ftr-378	1023	23	computed	compute	VERB
ftr-378	1023	24	on	on	ADP
ftr-378	1023	25	a	a	DET
ftr-378	1023	26	tax	tax	NOUN
ftr-378	1023	27	-	-	PUNCT
ftr-378	1023	28	inclusive	inclusive	ADJ
ftr-378	1023	29	basis	basis	NOUN
ftr-378	1023	30	.	.	PUNCT
ftr-378	1024	1	this	this	DET
ftr-378	1024	2	distinction	distinction	NOUN
ftr-378	1024	3	persists	persist	VERB
ftr-378	1024	4	until	until	ADP
ftr-378	1024	5	the	the	DET
ftr-378	1024	6	present	present	ADJ
ftr-378	1024	7	day	day	NOUN
ftr-378	1024	8	.	.	PUNCT
ftr-378	1025	1	see	see	VERB
ftr-378	1025	2	supra	supra	PROPN
ftr-378	1025	3	note	note	PROPN
ftr-378	1025	4	161	161	NUM
ftr-378	1025	5	.	.	PUNCT
ftr-378	1026	1	914	914	NUM
ftr-378	1027	1	florida	florida	PROPN
ftr-378	1027	2	tax	tax	PROPN
ftr-378	1027	3	review	review	NOUN
ftr-378	1027	4	[	[	X
ftr-378	1027	5	vol.9:10	vol.9:10	NOUN
ftr-378	1027	6	estate	estate	NOUN
ftr-378	1027	7	by	by	ADP
ftr-378	1027	8	$	$	SYM
ftr-378	1027	9	12,300,000	12,300,000	NUM
ftr-378	1027	10	168	168	NUM
ftr-378	1027	11	but	but	CCONJ
ftr-378	1027	12	paid	pay	VERB
ftr-378	1027	13	only	only	ADV
ftr-378	1027	14	$	$	SYM
ftr-378	1027	15	2,300,000	2,300,000	NUM
ftr-378	1027	16	in	in	ADP
ftr-378	1027	17	tax	tax	NOUN
ftr-378	1027	18	,	,	PUNCT
ftr-378	1027	19	an	an	DET
ftr-378	1027	20	effective	effective	ADJ
ftr-378	1027	21	rate	rate	NOUN
ftr-378	1027	22	of	of	ADP
ftr-378	1027	23	18.7	18.7	NUM
ftr-378	1027	24	%	%	NOUN
ftr-378	1027	25	that	that	SCONJ
ftr-378	1027	26	18.7	18.7	NUM
ftr-378	1027	27	%	%	NOUN
ftr-378	1027	28	tax	tax	NOUN
ftr-378	1027	29	rate	rate	NOUN
ftr-378	1027	30	not	not	PART
ftr-378	1027	31	only	only	ADV
ftr-378	1027	32	compared	compare	VERB
ftr-378	1027	33	favorably	favorably	ADV
ftr-378	1027	34	with	with	ADP
ftr-378	1027	35	the	the	DET
ftr-378	1027	36	45	45	NUM
ftr-378	1027	37	%	%	NOUN
ftr-378	1027	38	top	top	ADJ
ftr-378	1027	39	marginal	marginal	ADJ
ftr-378	1027	40	estate	estate	NOUN
ftr-378	1027	41	tax	tax	NOUN
ftr-378	1027	42	rate	rate	NOUN
ftr-378	1027	43	,	,	PUNCT
ftr-378	1027	44	but	but	CCONJ
ftr-378	1027	45	was	be	AUX
ftr-378	1027	46	actually	actually	ADV
ftr-378	1027	47	lower	low	ADJ
ftr-378	1027	48	than	than	ADP
ftr-378	1027	49	the	the	DET
ftr-378	1027	50	20	20	NUM
ftr-378	1027	51	%	%	NOUN
ftr-378	1027	52	top	top	ADJ
ftr-378	1027	53	estate	estate	NOUN
ftr-378	1027	54	tax	tax	NOUN
ftr-378	1027	55	rate	rate	NOUN
ftr-378	1027	56	in	in	ADP
ftr-378	1027	57	effect	effect	NOUN
ftr-378	1027	58	under	under	ADP
ftr-378	1027	59	the	the	DET
ftr-378	1027	60	1926	1926	NUM
ftr-378	1027	61	act	act	NOUN
ftr-378	1027	62	.	.	PUNCT
ftr-378	1028	1	169	169	NUM
ftr-378	1028	2	by	by	ADP
ftr-378	1028	3	providing	provide	VERB
ftr-378	1028	4	congress	congress	PROPN
ftr-378	1028	5	with	with	ADP
ftr-378	1028	6	gift	gift	NOUN
ftr-378	1028	7	tax	tax	NOUN
ftr-378	1028	8	revenue	revenue	NOUN
ftr-378	1028	9	right	right	ADV
ftr-378	1028	10	now	now	ADV
ftr-378	1028	11	rather	rather	ADV
ftr-378	1028	12	than	than	ADP
ftr-378	1028	13	estate	estate	NOUN
ftr-378	1028	14	tax	tax	NOUN
ftr-378	1028	15	revenue	revenue	NOUN
ftr-378	1028	16	in	in	ADP
ftr-378	1028	17	the	the	DET
ftr-378	1028	18	future	future	NOUN
ftr-378	1028	19	,	,	PUNCT
ftr-378	1028	20	this	this	DET
ftr-378	1028	21	hypothetical	hypothetical	ADJ
ftr-378	1028	22	taxpayer	taxpayer	NOUN
ftr-378	1028	23	would	would	AUX
ftr-378	1028	24	have	have	AUX
ftr-378	1028	25	enjoyed	enjoy	VERB
ftr-378	1028	26	a	a	DET
ftr-378	1028	27	transfer	transfer	NOUN
ftr-378	1028	28	tax	tax	NOUN
ftr-378	1028	29	reduction	reduction	NOUN
ftr-378	1028	30	of	of	ADP
ftr-378	1028	31	nearly	nearly	ADV
ftr-378	1028	32	60	60	NUM
ftr-378	1028	33	%	%	NOUN
ftr-378	1028	34	on	on	ADP
ftr-378	1028	35	her	her	PRON
ftr-378	1028	36	$	$	SYM
ftr-378	1028	37	10	10	NUM
ftr-378	1028	38	million	million	NUM
ftr-378	1028	39	gift	gift	NOUN
ftr-378	1028	40	.	.	PUNCT
ftr-378	1029	1	at	at	ADP
ftr-378	1029	2	the	the	DET
ftr-378	1029	3	margin	margin	NOUN
ftr-378	1029	4	thereafter	thereafter	ADV
ftr-378	1029	5	,	,	PUNCT
ftr-378	1029	6	her	her	PRON
ftr-378	1029	7	effective	effective	ADJ
ftr-378	1029	8	tax	tax	NOUN
ftr-378	1029	9	rate	rate	NOUN
ftr-378	1029	10	on	on	ADP
ftr-378	1029	11	gifts	gift	NOUN
ftr-378	1029	12	would	would	AUX
ftr-378	1029	13	have	have	AUX
ftr-378	1029	14	been	be	AUX
ftr-378	1029	15	25	25	NUM
ftr-378	1029	16	%	%	NOUN
ftr-378	1029	17	,	,	PUNCT
ftr-378	1029	18	a	a	DET
ftr-378	1029	19	massive	massive	ADJ
ftr-378	1029	20	discount	discount	NOUN
ftr-378	1029	21	to	to	ADP
ftr-378	1029	22	the	the	DET
ftr-378	1029	23	45	45	NUM
ftr-378	1029	24	%	%	NOUN
ftr-378	1029	25	top	top	ADJ
ftr-378	1029	26	estate	estate	NOUN
ftr-378	1029	27	tax	tax	NOUN
ftr-378	1029	28	rate	rate	NOUN
ftr-378	1029	29	.	.	PUNCT
ftr-378	1030	1	the	the	DET
ftr-378	1030	2	federal	federal	ADJ
ftr-378	1030	3	government	government	NOUN
ftr-378	1030	4	thus	thus	ADV
ftr-378	1030	5	would	would	AUX
ftr-378	1030	6	have	have	AUX
ftr-378	1030	7	sacrificed	sacrifice	VERB
ftr-378	1030	8	significant	significant	ADJ
ftr-378	1030	9	future	future	ADJ
ftr-378	1030	10	estate	estate	NOUN
ftr-378	1030	11	tax	tax	NOUN
ftr-378	1030	12	revenues	revenue	NOUN
ftr-378	1030	13	in	in	ADP
ftr-378	1030	14	order	order	NOUN
ftr-378	1030	15	to	to	PART
ftr-378	1030	16	capture	capture	VERB
ftr-378	1030	17	revenue	revenue	NOUN
ftr-378	1030	18	when	when	SCONJ
ftr-378	1030	19	it	it	PRON
ftr-378	1030	20	was	be	AUX
ftr-378	1030	21	most	most	ADV
ftr-378	1030	22	needed	need	VERB
ftr-378	1030	23	.	.	PUNCT
ftr-378	1031	1	however	however	ADV
ftr-378	1031	2	,	,	PUNCT
ftr-378	1031	3	such	such	ADJ
ftr-378	1031	4	is	be	AUX
ftr-378	1031	5	not	not	PART
ftr-378	1031	6	the	the	DET
ftr-378	1031	7	end	end	NOUN
ftr-378	1031	8	of	of	ADP
ftr-378	1031	9	the	the	DET
ftr-378	1031	10	analysis	analysis	NOUN
ftr-378	1031	11	.	.	PUNCT
ftr-378	1032	1	indeed	indeed	ADV
ftr-378	1032	2	,	,	PUNCT
ftr-378	1032	3	once	once	ADV
ftr-378	1032	4	again	again	ADV
ftr-378	1032	5	a	a	DET
ftr-378	1032	6	seemingly	seemingly	ADV
ftr-378	1032	7	simple	simple	ADJ
ftr-378	1032	8	story	story	NOUN
ftr-378	1032	9	from	from	ADP
ftr-378	1032	10	1932	1932	NUM
ftr-378	1032	11	is	be	AUX
ftr-378	1032	12	not	not	PART
ftr-378	1032	13	the	the	DET
ftr-378	1032	14	accurate	accurate	ADJ
ftr-378	1032	15	one	one	NUM
ftr-378	1032	16	.	.	PUNCT
ftr-378	1033	1	the	the	DET
ftr-378	1033	2	twist	twist	NOUN
ftr-378	1033	3	in	in	ADP
ftr-378	1033	4	the	the	DET
ftr-378	1033	5	tale	tale	NOUN
ftr-378	1033	6	arises	arise	VERB
ftr-378	1033	7	from	from	ADP
ftr-378	1033	8	the	the	DET
ftr-378	1033	9	fact	fact	NOUN
ftr-378	1033	10	that	that	SCONJ
ftr-378	1033	11	there	there	PRON
ftr-378	1033	12	was	be	VERB
ftr-378	1033	13	no	no	DET
ftr-378	1033	14	gift	gift	NOUN
ftr-378	1033	15	tax	tax	NOUN
ftr-378	1033	16	counterpart	counterpart	NOUN
ftr-378	1033	17	to	to	ADP
ftr-378	1033	18	the	the	DET
ftr-378	1033	19	state	state	NOUN
ftr-378	1033	20	death	death	NOUN
ftr-378	1033	21	tax	tax	NOUN
ftr-378	1033	22	credit	credit	NOUN
ftr-378	1033	23	.	.	PUNCT
ftr-378	1034	1	revenue	revenue	NOUN
ftr-378	1034	2	from	from	ADP
ftr-378	1034	3	the	the	DET
ftr-378	1034	4	gift	gift	NOUN
ftr-378	1034	5	tax	tax	NOUN
ftr-378	1034	6	,	,	PUNCT
ftr-378	1034	7	like	like	ADP
ftr-378	1034	8	the	the	DET
ftr-378	1034	9	‘	'	PUNCT
ftr-378	1034	10	supertax	supertax	NOUN
ftr-378	1034	11	’	'	PUNCT
ftr-378	1034	12	estate	estate	NOUN
ftr-378	1034	13	tax	tax	NOUN
ftr-378	1034	14	,	,	PUNCT
ftr-378	1034	15	thus	thus	ADV
ftr-378	1034	16	inured	inure	VERB
ftr-378	1034	17	entirely	entirely	ADV
ftr-378	1034	18	to	to	ADP
ftr-378	1034	19	the	the	DET
ftr-378	1034	20	federal	federal	ADJ
ftr-378	1034	21	government	government	NOUN
ftr-378	1034	22	.	.	PUNCT
ftr-378	1035	1	170	170	NUM
ftr-378	1035	2	taking	take	VERB
ftr-378	1035	3	into	into	ADP
ftr-378	1035	4	account	account	NOUN
ftr-378	1035	5	this	this	DET
ftr-378	1035	6	factor	factor	NOUN
ftr-378	1035	7	,	,	PUNCT
ftr-378	1035	8	the	the	DET
ftr-378	1035	9	25	25	NUM
ftr-378	1035	10	%	%	NOUN
ftr-378	1035	11	top	top	ADJ
ftr-378	1035	12	marginal	marginal	ADJ
ftr-378	1035	13	federal	federal	ADJ
ftr-378	1035	14	gift	gift	NOUN
ftr-378	1035	15	tax	tax	NOUN
ftr-378	1035	16	rate	rate	NOUN
ftr-378	1035	17	nearly	nearly	ADV
ftr-378	1035	18	equaled	equal	VERB
ftr-378	1035	19	the	the	DET
ftr-378	1035	20	29	29	NUM
ftr-378	1035	21	%	%	NOUN
ftr-378	1035	22	top	top	ADJ
ftr-378	1035	23	net	net	ADJ
ftr-378	1035	24	federal	federal	ADJ
ftr-378	1035	25	estate	estate	NOUN
ftr-378	1035	26	tax	tax	NOUN
ftr-378	1035	27	rate	rate	NOUN
ftr-378	1035	28	after	after	ADP
ftr-378	1035	29	application	application	NOUN
ftr-378	1035	30	of	of	ADP
ftr-378	1035	31	the	the	DET
ftr-378	1035	32	state	state	NOUN
ftr-378	1035	33	death	death	NOUN
ftr-378	1035	34	tax	tax	NOUN
ftr-378	1035	35	credit	credit	NOUN
ftr-378	1035	36	.	.	PUNCT
ftr-378	1036	1	taxpayers	taxpayer	NOUN
ftr-378	1036	2	who	who	PRON
ftr-378	1036	3	elected	elect	VERB
ftr-378	1036	4	to	to	PART
ftr-378	1036	5	pay	pay	VERB
ftr-378	1036	6	gift	gift	NOUN
ftr-378	1036	7	tax	tax	NOUN
ftr-378	1036	8	rather	rather	ADV
ftr-378	1036	9	than	than	ADP
ftr-378	1036	10	estate	estate	NOUN
ftr-378	1036	11	tax	tax	NOUN
ftr-378	1036	12	would	would	AUX
ftr-378	1036	13	receive	receive	VERB
ftr-378	1036	14	a	a	DET
ftr-378	1036	15	significant	significant	ADJ
ftr-378	1036	16	benefit	benefit	NOUN
ftr-378	1036	17	,	,	PUNCT
ftr-378	1036	18	but	but	CCONJ
ftr-378	1036	19	that	that	DET
ftr-378	1036	20	benefit	benefit	NOUN
ftr-378	1036	21	effectively	effectively	ADV
ftr-378	1036	22	came	come	VERB
ftr-378	1036	23	at	at	ADP
ftr-378	1036	24	the	the	DET
ftr-378	1036	25	expense	expense	NOUN
ftr-378	1036	26	of	of	ADP
ftr-378	1036	27	state	state	NOUN
ftr-378	1036	28	governments	government	NOUN
ftr-378	1036	29	rather	rather	ADV
ftr-378	1036	30	than	than	ADP
ftr-378	1036	31	the	the	DET
ftr-378	1036	32	federal	federal	ADJ
ftr-378	1036	33	treasury	treasury	PROPN
ftr-378	1036	34	.	.	PUNCT
ftr-378	1037	1	characterized	characterize	VERB
ftr-378	1037	2	for	for	ADP
ftr-378	1037	3	decades	decade	NOUN
ftr-378	1037	4	as	as	ADP
ftr-378	1037	5	a	a	DET
ftr-378	1037	6	simple	simple	ADJ
ftr-378	1037	7	means	mean	NOUN
ftr-378	1037	8	of	of	ADP
ftr-378	1037	9	preventing	prevent	VERB
ftr-378	1037	10	tax	tax	NOUN
ftr-378	1037	11	evasion	evasion	NOUN
ftr-378	1037	12	,	,	PUNCT
ftr-378	1037	13	the	the	DET
ftr-378	1037	14	gift	gift	NOUN
ftr-378	1037	15	tax	tax	NOUN
ftr-378	1037	16	actually	actually	ADV
ftr-378	1037	17	has	have	VERB
ftr-378	1037	18	a	a	DET
ftr-378	1037	19	far	far	ADV
ftr-378	1037	20	different	different	ADJ
ftr-378	1037	21	history	history	NOUN
ftr-378	1037	22	.	.	PUNCT
ftr-378	1038	1	its	its	PRON
ftr-378	1038	2	structure	structure	NOUN
ftr-378	1038	3	was	be	AUX
ftr-378	1038	4	designed	design	VERB
ftr-378	1038	5	to	to	PART
ftr-378	1038	6	incentivize	incentivize	VERB
ftr-378	1038	7	,	,	PUNCT
ftr-378	1038	8	rather	rather	ADV
ftr-378	1038	9	than	than	ADP
ftr-378	1038	10	impede	impede	VERB
ftr-378	1038	11	,	,	PUNCT
ftr-378	1038	12	gift	gift	NOUN
ftr-378	1038	13	giving	giving	NOUN
ftr-378	1038	14	.	.	PUNCT
ftr-378	1039	1	it	it	PRON
ftr-378	1039	2	was	be	AUX
ftr-378	1039	3	intended	intend	VERB
ftr-378	1039	4	to	to	PART
ftr-378	1039	5	siphon	siphon	VERB
ftr-378	1039	6	off	off	ADP
ftr-378	1039	7	future	future	ADJ
ftr-378	1039	8	federal	federal	ADJ
ftr-378	1039	9	estate	estate	NOUN
ftr-378	1039	10	tax	tax	NOUN
ftr-378	1039	11	revenues	revenue	NOUN
ftr-378	1039	12	rather	rather	ADV
ftr-378	1039	13	than	than	ADP
ftr-378	1039	14	protect	protect	VERB
ftr-378	1039	15	those	those	DET
ftr-378	1039	16	revenues	revenue	NOUN
ftr-378	1039	17	.	.	PUNCT
ftr-378	1040	1	although	although	SCONJ
ftr-378	1040	2	solely	solely	ADV
ftr-378	1040	3	a	a	DET
ftr-378	1040	4	federal	federal	ADJ
ftr-378	1040	5	tax	tax	NOUN
ftr-378	1040	6	,	,	PUNCT
ftr-378	1040	7	it	it	PRON
ftr-378	1040	8	dealt	deal	VERB
ftr-378	1040	9	yet	yet	ADV
ftr-378	1040	10	another	another	DET
ftr-378	1040	11	stealth	stealth	ADJ
ftr-378	1040	12	revenue	revenue	NOUN
ftr-378	1040	13	blow	blow	NOUN
ftr-378	1040	14	to	to	ADP
ftr-378	1040	15	ailing	ail	VERB
ftr-378	1040	16	state	state	NOUN
ftr-378	1040	17	governments	government	NOUN
ftr-378	1040	18	.	.	PUNCT
ftr-378	1041	1	such	such	ADJ
ftr-378	1041	2	is	be	AUX
ftr-378	1041	3	the	the	DET
ftr-378	1041	4	lost	lost	ADJ
ftr-378	1041	5	history	history	NOUN
ftr-378	1041	6	of	of	ADP
ftr-378	1041	7	the	the	DET
ftr-378	1041	8	1932	1932	NUM
ftr-378	1041	9	gift	gift	NOUN
ftr-378	1041	10	tax	tax	NOUN
ftr-378	1041	11	.	.	PUNCT
ftr-378	1042	1	3	3	X
ftr-378	1042	2	.	.	X
ftr-378	1042	3	the	the	DET
ftr-378	1042	4	lesson	lesson	NOUN
ftr-378	1042	5	in	in	ADP
ftr-378	1042	6	their	their	PRON
ftr-378	1042	7	desire	desire	NOUN
ftr-378	1042	8	to	to	PART
ftr-378	1042	9	capture	capture	VERB
ftr-378	1042	10	immediate	immediate	ADJ
ftr-378	1042	11	revenue	revenue	NOUN
ftr-378	1042	12	,	,	PUNCT
ftr-378	1042	13	members	member	NOUN
ftr-378	1042	14	of	of	ADP
ftr-378	1042	15	the	the	DET
ftr-378	1042	16	congress	congress	PROPN
ftr-378	1042	17	of	of	ADP
ftr-378	1042	18	1932	1932	NUM
ftr-378	1042	19	found	find	VERB
ftr-378	1042	20	a	a	DET
ftr-378	1042	21	simple	simple	ADJ
ftr-378	1042	22	legislative	legislative	ADJ
ftr-378	1042	23	solution	solution	NOUN
ftr-378	1042	24	:	:	PUNCT
ftr-378	1042	25	they	they	PRON
ftr-378	1042	26	offered	offer	VERB
ftr-378	1042	27	taxpayers	taxpayer	NOUN
ftr-378	1042	28	significant	significant	ADJ
ftr-378	1042	29	long	long	ADJ
ftr-378	1042	30	-	-	PUNCT
ftr-378	1042	31	term	term	NOUN
ftr-378	1042	32	tax	tax	NOUN
ftr-378	1042	33	savings	saving	NOUN
ftr-378	1042	34	in	in	ADP
ftr-378	1042	35	exchange	exchange	NOUN
ftr-378	1042	36	for	for	ADP
ftr-378	1042	37	short	short	ADJ
ftr-378	1042	38	-	-	PUNCT
ftr-378	1042	39	term	term	NOUN
ftr-378	1042	40	revenue	revenue	NOUN
ftr-378	1042	41	.	.	PUNCT
ftr-378	1043	1	in	in	ADP
ftr-378	1043	2	common	common	ADJ
ftr-378	1043	3	parlance	parlance	NOUN
ftr-378	1043	4	,	,	PUNCT
ftr-378	1043	5	the	the	DET
ftr-378	1043	6	congress	congress	PROPN
ftr-378	1043	7	of	of	ADP
ftr-378	1043	8	1932	1932	NUM
ftr-378	1043	9	simply	simply	ADV
ftr-378	1043	10	accelerated	accelerate	VERB
ftr-378	1043	11	future	future	ADJ
ftr-378	1043	12	revenues	revenue	NOUN
ftr-378	1043	13	.	.	PUNCT
ftr-378	1044	1	168	168	NUM
ftr-378	1044	2	.	.	PUNCT
ftr-378	1045	1	consisting	consist	VERB
ftr-378	1045	2	of	of	ADP
ftr-378	1045	3	$	$	SYM
ftr-378	1045	4	10,000,000	10,000,000	NUM
ftr-378	1045	5	gifted	gifted	ADJ
ftr-378	1045	6	to	to	ADP
ftr-378	1045	7	the	the	DET
ftr-378	1045	8	recipient	recipient	NOUN
ftr-378	1045	9	plus	plus	CCONJ
ftr-378	1045	10	$	$	SYM
ftr-378	1045	11	2,300,000	2,300,000	NUM
ftr-378	1045	12	paid	pay	VERB
ftr-378	1045	13	in	in	ADP
ftr-378	1045	14	gift	gift	NOUN
ftr-378	1045	15	tax	tax	NOUN
ftr-378	1045	16	.	.	PUNCT
ftr-378	1046	1	169	169	NUM
ftr-378	1046	2	.	.	PUNCT
ftr-378	1047	1	revenue	revenue	NOUN
ftr-378	1047	2	act	act	NOUN
ftr-378	1047	3	of	of	ADP
ftr-378	1047	4	1926	1926	NUM
ftr-378	1047	5	§	§	PROPN
ftr-378	1047	6	301(a	301(a	PROPN
ftr-378	1047	7	)	)	PUNCT
ftr-378	1047	8	.	.	PUNCT
ftr-378	1048	1	170	170	NUM
ftr-378	1048	2	.	.	PUNCT
ftr-378	1049	1	congress	congress	PROPN
ftr-378	1049	2	seemingly	seemingly	ADV
ftr-378	1049	3	was	be	AUX
ftr-378	1049	4	so	so	ADV
ftr-378	1049	5	concerned	concerned	ADJ
ftr-378	1049	6	with	with	ADP
ftr-378	1049	7	this	this	DET
ftr-378	1049	8	issue	issue	NOUN
ftr-378	1049	9	that	that	SCONJ
ftr-378	1049	10	it	it	PRON
ftr-378	1049	11	modified	modify	VERB
ftr-378	1049	12	the	the	DET
ftr-378	1049	13	state	state	NOUN
ftr-378	1049	14	death	death	NOUN
ftr-378	1049	15	tax	tax	NOUN
ftr-378	1049	16	credit	credit	NOUN
ftr-378	1049	17	to	to	PART
ftr-378	1049	18	have	have	VERB
ftr-378	1049	19	it	it	PRON
ftr-378	1049	20	operate	operate	VERB
ftr-378	1049	21	after	after	ADP
ftr-378	1049	22	the	the	DET
ftr-378	1049	23	credit	credit	NOUN
ftr-378	1049	24	for	for	ADP
ftr-378	1049	25	gift	gift	NOUN
ftr-378	1049	26	taxes	taxis	NOUN
ftr-378	1049	27	paid	pay	VERB
ftr-378	1049	28	.	.	PUNCT
ftr-378	1050	1	revenue	revenue	NOUN
ftr-378	1050	2	act	act	NOUN
ftr-378	1050	3	of	of	ADP
ftr-378	1050	4	1932	1932	NUM
ftr-378	1050	5	§	§	PROPN
ftr-378	1050	6	802(a	802(a	PROPN
ftr-378	1050	7	)	)	PUNCT
ftr-378	1050	8	.	.	PUNCT
ftr-378	1051	1	as	as	ADP
ftr-378	1051	2	a	a	DET
ftr-378	1051	3	result	result	NOUN
ftr-378	1051	4	,	,	PUNCT
ftr-378	1051	5	once	once	ADV
ftr-378	1051	6	a	a	DET
ftr-378	1051	7	taxpayer	taxpayer	NOUN
ftr-378	1051	8	had	have	AUX
ftr-378	1051	9	made	make	VERB
ftr-378	1051	10	a	a	DET
ftr-378	1051	11	gift	gift	NOUN
ftr-378	1051	12	of	of	ADP
ftr-378	1051	13	property	property	NOUN
ftr-378	1051	14	,	,	PUNCT
ftr-378	1051	15	the	the	DET
ftr-378	1051	16	property	property	NOUN
ftr-378	1051	17	would	would	AUX
ftr-378	1051	18	not	not	PART
ftr-378	1051	19	be	be	AUX
ftr-378	1051	20	included	include	VERB
ftr-378	1051	21	in	in	ADP
ftr-378	1051	22	computation	computation	NOUN
ftr-378	1051	23	of	of	ADP
ftr-378	1051	24	the	the	DET
ftr-378	1051	25	state	state	NOUN
ftr-378	1051	26	death	death	NOUN
ftr-378	1051	27	tax	tax	NOUN
ftr-378	1051	28	credit	credit	NOUN
ftr-378	1051	29	even	even	ADV
ftr-378	1051	30	if	if	SCONJ
ftr-378	1051	31	that	that	DET
ftr-378	1051	32	gift	gift	NOUN
ftr-378	1051	33	subsequently	subsequently	ADV
ftr-378	1051	34	was	be	AUX
ftr-378	1051	35	included	include	VERB
ftr-378	1051	36	in	in	ADP
ftr-378	1051	37	the	the	DET
ftr-378	1051	38	taxpayer	taxpayer	NOUN
ftr-378	1051	39	’s	’s	PART
ftr-378	1051	40	estate	estate	NOUN
ftr-378	1051	41	.	.	PUNCT
ftr-378	1052	1	see	see	VERB
ftr-378	1052	2	senate	senate	PROPN
ftr-378	1052	3	report	report	PROPN
ftr-378	1052	4	,	,	PUNCT
ftr-378	1052	5	supra	supra	PROPN
ftr-378	1052	6	note	note	PROPN
ftr-378	1052	7	66	66	NUM
ftr-378	1052	8	,	,	PUNCT
ftr-378	1052	9	at	at	ADP
ftr-378	1052	10	49	49	NUM
ftr-378	1052	11	(	(	PUNCT
ftr-378	1052	12	1932	1932	NUM
ftr-378	1052	13	)	)	PUNCT
ftr-378	1052	14	(	(	PUNCT
ftr-378	1052	15	confirming	confirm	VERB
ftr-378	1052	16	this	this	DET
ftr-378	1052	17	interpretation	interpretation	NOUN
ftr-378	1052	18	)	)	PUNCT
ftr-378	1052	19	.	.	PUNCT
ftr-378	1053	1	2010	2010	NUM
ftr-378	1053	2	]	]	PUNCT
ftr-378	1053	3	ghosts	ghost	NOUN
ftr-378	1053	4	of	of	ADP
ftr-378	1053	5	1932	1932	NUM
ftr-378	1053	6	915	915	NUM
ftr-378	1053	7	however	however	ADV
ftr-378	1053	8	,	,	PUNCT
ftr-378	1053	9	to	to	ADP
ftr-378	1053	10	the	the	DET
ftr-378	1053	11	extent	extent	NOUN
ftr-378	1053	12	legislators	legislator	NOUN
ftr-378	1053	13	offered	offer	VERB
ftr-378	1053	14	taxpayers	taxpayer	NOUN
ftr-378	1053	15	a	a	DET
ftr-378	1053	16	discount	discount	NOUN
ftr-378	1053	17	for	for	ADP
ftr-378	1053	18	paying	pay	VERB
ftr-378	1053	19	gift	gift	NOUN
ftr-378	1053	20	taxes	taxis	NOUN
ftr-378	1053	21	today	today	NOUN
ftr-378	1053	22	rather	rather	ADV
ftr-378	1053	23	than	than	ADP
ftr-378	1053	24	estate	estate	NOUN
ftr-378	1053	25	taxes	taxis	NOUN
ftr-378	1053	26	tomorrow	tomorrow	NOUN
ftr-378	1053	27	,	,	PUNCT
ftr-378	1053	28	they	they	PRON
ftr-378	1053	29	ultimately	ultimately	ADV
ftr-378	1053	30	reduced	reduce	VERB
ftr-378	1053	31	total	total	ADJ
ftr-378	1053	32	transfer	transfer	NOUN
ftr-378	1053	33	tax	tax	NOUN
ftr-378	1053	34	revenues	revenue	NOUN
ftr-378	1053	35	.	.	PUNCT
ftr-378	1054	1	those	those	PRON
ftr-378	1054	2	most	most	ADV
ftr-378	1054	3	able	able	ADJ
ftr-378	1054	4	to	to	PART
ftr-378	1054	5	accept	accept	VERB
ftr-378	1054	6	congress	congress	PROPN
ftr-378	1054	7	’s	’s	PART
ftr-378	1054	8	offer	offer	NOUN
ftr-378	1054	9	were	be	AUX
ftr-378	1054	10	the	the	DET
ftr-378	1054	11	wealthiest	wealthy	ADJ
ftr-378	1054	12	americans	americans	PROPN
ftr-378	1054	13	.	.	PUNCT
ftr-378	1055	1	taxpayers	taxpayer	NOUN
ftr-378	1055	2	uncertain	uncertain	ADJ
ftr-378	1055	3	about	about	ADP
ftr-378	1055	4	their	their	PRON
ftr-378	1055	5	own	own	ADJ
ftr-378	1055	6	financial	financial	ADJ
ftr-378	1055	7	futures	future	NOUN
ftr-378	1055	8	will	will	AUX
ftr-378	1055	9	not	not	PART
ftr-378	1055	10	make	make	VERB
ftr-378	1055	11	significant	significant	ADJ
ftr-378	1055	12	intervivos	intervivos	NOUN
ftr-378	1055	13	gifts	gift	NOUN
ftr-378	1055	14	,	,	PUNCT
ftr-378	1055	15	while	while	SCONJ
ftr-378	1055	16	those	those	DET
ftr-378	1055	17	awash	awash	NOUN
ftr-378	1055	18	in	in	ADP
ftr-378	1055	19	cash	cash	NOUN
ftr-378	1055	20	and	and	CCONJ
ftr-378	1055	21	devoid	devoid	ADJ
ftr-378	1055	22	of	of	ADP
ftr-378	1055	23	worries	worry	NOUN
ftr-378	1055	24	will	will	AUX
ftr-378	1055	25	do	do	VERB
ftr-378	1055	26	so	so	ADV
ftr-378	1055	27	most	most	ADV
ftr-378	1055	28	freely	freely	ADV
ftr-378	1055	29	.	.	PUNCT
ftr-378	1056	1	the	the	DET
ftr-378	1056	2	1932	1932	NUM
ftr-378	1056	3	gift	gift	NOUN
ftr-378	1056	4	tax	tax	NOUN
ftr-378	1056	5	thus	thus	ADV
ftr-378	1056	6	would	would	AUX
ftr-378	1056	7	be	be	AUX
ftr-378	1056	8	most	most	ADV
ftr-378	1056	9	exploited	exploit	VERB
ftr-378	1056	10	by	by	ADP
ftr-378	1056	11	the	the	DET
ftr-378	1056	12	wealthy	wealthy	ADJ
ftr-378	1056	13	and	and	CCONJ
ftr-378	1056	14	the	the	DET
ftr-378	1056	15	well	well	ADV
ftr-378	1056	16	-	-	PUNCT
ftr-378	1056	17	advised	advise	VERB
ftr-378	1056	18	.	.	PUNCT
ftr-378	1057	1	171	171	NUM
ftr-378	1057	2	the	the	DET
ftr-378	1057	3	congress	congress	PROPN
ftr-378	1057	4	of	of	ADP
ftr-378	1057	5	1932	1932	NUM
ftr-378	1057	6	would	would	AUX
ftr-378	1057	7	receive	receive	VERB
ftr-378	1057	8	the	the	DET
ftr-378	1057	9	resulting	result	VERB
ftr-378	1057	10	revenue	revenue	NOUN
ftr-378	1057	11	.	.	PUNCT
ftr-378	1058	1	future	future	ADJ
ftr-378	1058	2	generations	generation	NOUN
ftr-378	1058	3	,	,	PUNCT
ftr-378	1058	4	and	and	CCONJ
ftr-378	1058	5	future	future	ADJ
ftr-378	1058	6	congresses	congress	NOUN
ftr-378	1058	7	,	,	PUNCT
ftr-378	1058	8	would	would	AUX
ftr-378	1058	9	pay	pay	VERB
ftr-378	1058	10	the	the	DET
ftr-378	1058	11	price	price	NOUN
ftr-378	1058	12	.	.	PUNCT
ftr-378	1059	1	the	the	DET
ftr-378	1059	2	congress	congress	PROPN
ftr-378	1059	3	of	of	ADP
ftr-378	1059	4	1932	1932	NUM
ftr-378	1059	5	faced	face	VERB
ftr-378	1059	6	extraordinary	extraordinary	ADJ
ftr-378	1059	7	times	time	NOUN
ftr-378	1059	8	.	.	PUNCT
ftr-378	1060	1	however	however	ADV
ftr-378	1060	2	,	,	PUNCT
ftr-378	1060	3	its	its	PRON
ftr-378	1060	4	solution	solution	NOUN
ftr-378	1060	5	of	of	ADP
ftr-378	1060	6	offering	offer	VERB
ftr-378	1060	7	disproportionate	disproportionate	ADJ
ftr-378	1060	8	benefits	benefit	NOUN
ftr-378	1060	9	to	to	ADP
ftr-378	1060	10	those	those	PRON
ftr-378	1060	11	who	who	PRON
ftr-378	1060	12	provide	provide	VERB
ftr-378	1060	13	accelerated	accelerated	ADJ
ftr-378	1060	14	revenue	revenue	NOUN
ftr-378	1060	15	has	have	AUX
ftr-378	1060	16	become	become	VERB
ftr-378	1060	17	an	an	DET
ftr-378	1060	18	all	all	ADV
ftr-378	1060	19	too	too	ADV
ftr-378	1060	20	common	common	ADJ
ftr-378	1060	21	theme	theme	NOUN
ftr-378	1060	22	in	in	ADP
ftr-378	1060	23	modern	modern	ADJ
ftr-378	1060	24	tax	tax	NOUN
ftr-378	1060	25	policy	policy	NOUN
ftr-378	1060	26	.	.	PUNCT
ftr-378	1061	1	some	some	DET
ftr-378	1061	2	examples	example	NOUN
ftr-378	1061	3	are	be	AUX
ftr-378	1061	4	subtle	subtle	ADJ
ftr-378	1061	5	,	,	PUNCT
ftr-378	1061	6	structural	structural	ADJ
ftr-378	1061	7	,	,	PUNCT
ftr-378	1061	8	ones	one	NOUN
ftr-378	1061	9	.	.	PUNCT
ftr-378	1062	1	for	for	ADP
ftr-378	1062	2	example	example	NOUN
ftr-378	1062	3	,	,	PUNCT
ftr-378	1062	4	while	while	SCONJ
ftr-378	1062	5	congress	congress	PROPN
ftr-378	1062	6	has	have	AUX
ftr-378	1062	7	largely	largely	ADV
ftr-378	1062	8	“	"	PUNCT
ftr-378	1062	9	unified	unified	ADJ
ftr-378	1062	10	”	"	PUNCT
ftr-378	1062	11	the	the	DET
ftr-378	1062	12	estate	estate	NOUN
ftr-378	1062	13	and	and	CCONJ
ftr-378	1062	14	gift	gift	NOUN
ftr-378	1062	15	taxes	taxis	NOUN
ftr-378	1062	16	since	since	SCONJ
ftr-378	1062	17	1932	1932	NUM
ftr-378	1062	18	,	,	PUNCT
ftr-378	1062	19	the	the	DET
ftr-378	1062	20	gift	gift	NOUN
ftr-378	1062	21	tax	tax	NOUN
ftr-378	1062	22	still	still	ADV
ftr-378	1062	23	offers	offer	VERB
ftr-378	1062	24	taxpayers	taxpayer	NOUN
ftr-378	1062	25	a	a	DET
ftr-378	1062	26	more	more	ADV
ftr-378	1062	27	favorable	favorable	ADJ
ftr-378	1062	28	tax	tax	NOUN
ftr-378	1062	29	-	-	PUNCT
ftr-378	1062	30	exclusive	exclusive	ADJ
ftr-378	1062	31	regime	regime	NOUN
ftr-378	1062	32	.	.	PUNCT
ftr-378	1063	1	172	172	NUM
ftr-378	1063	2	other	other	ADJ
ftr-378	1063	3	examples	example	NOUN
ftr-378	1063	4	are	be	AUX
ftr-378	1063	5	far	far	ADV
ftr-378	1063	6	more	more	ADV
ftr-378	1063	7	dramatic	dramatic	ADJ
ftr-378	1063	8	.	.	PUNCT
ftr-378	1064	1	for	for	ADP
ftr-378	1064	2	example	example	NOUN
ftr-378	1064	3	beginning	begin	VERB
ftr-378	1064	4	january	january	PROPN
ftr-378	1064	5	1	1	NUM
ftr-378	1064	6	,	,	PUNCT
ftr-378	1064	7	2010	2010	NUM
ftr-378	1064	8	,	,	PUNCT
ftr-378	1064	9	taxpayers	taxpayer	NOUN
ftr-378	1064	10	can	can	AUX
ftr-378	1064	11	convert	convert	VERB
ftr-378	1064	12	their	their	PRON
ftr-378	1064	13	traditional	traditional	ADJ
ftr-378	1064	14	ira	ira	PROPN
ftr-378	1064	15	retirement	retirement	NOUN
ftr-378	1064	16	plans	plan	NOUN
ftr-378	1064	17	to	to	PART
ftr-378	1064	18	roth	roth	VERB
ftr-378	1064	19	iras	ira	NOUN
ftr-378	1064	20	regardless	regardless	ADV
ftr-378	1064	21	of	of	ADP
ftr-378	1064	22	income	income	NOUN
ftr-378	1064	23	limits	limit	NOUN
ftr-378	1064	24	.	.	PUNCT
ftr-378	1065	1	173	173	NUM
ftr-378	1065	2	while	while	SCONJ
ftr-378	1065	3	taxpayers	taxpayer	NOUN
ftr-378	1065	4	making	make	VERB
ftr-378	1065	5	such	such	ADJ
ftr-378	1065	6	conversions	conversion	NOUN
ftr-378	1065	7	must	must	AUX
ftr-378	1065	8	pay	pay	VERB
ftr-378	1065	9	income	income	NOUN
ftr-378	1065	10	tax	tax	NOUN
ftr-378	1065	11	on	on	ADP
ftr-378	1065	12	the	the	DET
ftr-378	1065	13	assets	asset	NOUN
ftr-378	1065	14	converted	convert	VERB
ftr-378	1065	15	,	,	PUNCT
ftr-378	1065	16	the	the	DET
ftr-378	1065	17	roth	roth	NOUN
ftr-378	1065	18	iras	ira	NOUN
ftr-378	1065	19	will	will	AUX
ftr-378	1065	20	thereafter	thereafter	ADV
ftr-378	1065	21	grow	grow	VERB
ftr-378	1065	22	on	on	ADP
ftr-378	1065	23	a	a	DET
ftr-378	1065	24	tax	tax	NOUN
ftr-378	1065	25	-	-	PUNCT
ftr-378	1065	26	free	free	ADJ
ftr-378	1065	27	basis	basis	NOUN
ftr-378	1065	28	,	,	PUNCT
ftr-378	1065	29	potentially	potentially	ADV
ftr-378	1065	30	for	for	ADP
ftr-378	1065	31	generations	generation	NOUN
ftr-378	1065	32	.	.	PUNCT
ftr-378	1066	1	174	174	NUM
ftr-378	1066	2	to	to	ADP
ftr-378	1066	3	the	the	DET
ftr-378	1066	4	extent	extent	NOUN
ftr-378	1066	5	171	171	NUM
ftr-378	1066	6	.	.	PUNCT
ftr-378	1067	1	indeed	indeed	ADV
ftr-378	1067	2	the	the	DET
ftr-378	1067	3	wealthiest	wealthy	ADJ
ftr-378	1067	4	americans	americans	PROPN
ftr-378	1067	5	were	be	AUX
ftr-378	1067	6	the	the	DET
ftr-378	1067	7	intended	intend	VERB
ftr-378	1067	8	beneficiaries	beneficiary	NOUN
ftr-378	1067	9	of	of	ADP
ftr-378	1067	10	this	this	DET
ftr-378	1067	11	tax	tax	NOUN
ftr-378	1067	12	-	-	PUNCT
ftr-378	1067	13	saving	save	VERB
ftr-378	1067	14	opportunity	opportunity	NOUN
ftr-378	1067	15	.	.	PUNCT
ftr-378	1068	1	with	with	ADP
ftr-378	1068	2	respect	respect	NOUN
ftr-378	1068	3	to	to	ADP
ftr-378	1068	4	the	the	DET
ftr-378	1068	5	wealthiest	wealthy	ADJ
ftr-378	1068	6	americans	americans	PROPN
ftr-378	1068	7	,	,	PUNCT
ftr-378	1068	8	congress	congress	PROPN
ftr-378	1068	9	wanted	want	VERB
ftr-378	1068	10	to	to	PART
ftr-378	1068	11	provide	provide	VERB
ftr-378	1068	12	a	a	DET
ftr-378	1068	13	special	special	ADJ
ftr-378	1068	14	“	"	PUNCT
ftr-378	1068	15	invitation	invitation	NOUN
ftr-378	1068	16	to	to	ADP
ftr-378	1068	17	the	the	DET
ftr-378	1068	18	holders	holder	NOUN
ftr-378	1068	19	of	of	ADP
ftr-378	1068	20	these	these	DET
ftr-378	1068	21	enormous	enormous	ADJ
ftr-378	1068	22	estates	estate	NOUN
ftr-378	1068	23	to	to	PART
ftr-378	1068	24	dissipate	dissipate	VERB
ftr-378	1068	25	them	they	PRON
ftr-378	1068	26	.	.	PUNCT
ftr-378	1068	27	.	.	PUNCT
ftr-378	1069	1	.	.	PUNCT
ftr-378	1070	1	before	before	ADP
ftr-378	1070	2	death	death	NOUN
ftr-378	1070	3	.	.	PUNCT
ftr-378	1070	4	”	"	PUNCT
ftr-378	1071	1	75th	75th	ADJ
ftr-378	1071	2	cong	cong	NOUN
ftr-378	1071	3	.	.	PUNCT
ftr-378	1072	1	rec	rec	PROPN
ftr-378	1072	2	.	.	PROPN
ftr-378	1072	3	5691	5691	NUM
ftr-378	1072	4	(	(	PUNCT
ftr-378	1072	5	1932	1932	NUM
ftr-378	1072	6	)	)	PUNCT
ftr-378	1072	7	(	(	PUNCT
ftr-378	1072	8	statement	statement	NOUN
ftr-378	1072	9	of	of	ADP
ftr-378	1072	10	rep	rep	PROPN
ftr-378	1072	11	.	.	PROPN
ftr-378	1072	12	crisp	crisp	NOUN
ftr-378	1072	13	)	)	PUNCT
ftr-378	1072	14	.	.	PUNCT
ftr-378	1073	1	172	172	X
ftr-378	1073	2	.	.	PUNCT
ftr-378	1074	1	see	see	VERB
ftr-378	1074	2	supra	supra	PROPN
ftr-378	1074	3	note	note	PROPN
ftr-378	1074	4	161	161	NUM
ftr-378	1074	5	.	.	PUNCT
ftr-378	1075	1	173	173	NUM
ftr-378	1075	2	.	.	PUNCT
ftr-378	1075	3	tax	tax	NOUN
ftr-378	1075	4	increase	increase	NOUN
ftr-378	1075	5	prevention	prevention	NOUN
ftr-378	1075	6	and	and	CCONJ
ftr-378	1075	7	reconciliation	reconciliation	NOUN
ftr-378	1075	8	act	act	NOUN
ftr-378	1075	9	of	of	ADP
ftr-378	1075	10	2005	2005	NUM
ftr-378	1075	11	,	,	PUNCT
ftr-378	1075	12	pub	pub	NOUN
ftr-378	1075	13	.	.	PUNCT
ftr-378	1076	1	l.	l.	PROPN
ftr-378	1076	2	no	no	INTJ
ftr-378	1076	3	.	.	PROPN
ftr-378	1077	1	109	109	NUM
ftr-378	1077	2	-	-	PUNCT
ftr-378	1077	3	222	222	NUM
ftr-378	1077	4	§	§	PROPN
ftr-378	1077	5	512	512	NUM
ftr-378	1077	6	,	,	PUNCT
ftr-378	1077	7	120	120	NUM
ftr-378	1077	8	stat	stat	NOUN
ftr-378	1077	9	.	.	PUNCT
ftr-378	1078	1	345	345	NUM
ftr-378	1078	2	,	,	PUNCT
ftr-378	1078	3	365	365	NUM
ftr-378	1078	4	-	-	SYM
ftr-378	1078	5	66	66	NUM
ftr-378	1078	6	,	,	PUNCT
ftr-378	1078	7	amending	amend	VERB
ftr-378	1078	8	irc	irc	ADP
ftr-378	1078	9	§	§	PROPN
ftr-378	1078	10	408a(c)(3	408a(c)(3	NOUN
ftr-378	1078	11	)	)	PUNCT
ftr-378	1078	12	effective	effective	ADJ
ftr-378	1078	13	january	january	PROPN
ftr-378	1078	14	1	1	NUM
ftr-378	1078	15	,	,	PUNCT
ftr-378	1078	16	2010	2010	NUM
ftr-378	1078	17	.	.	PUNCT
ftr-378	1079	1	while	while	SCONJ
ftr-378	1079	2	“	"	PUNCT
ftr-378	1079	3	traditional	traditional	ADJ
ftr-378	1079	4	”	"	PUNCT
ftr-378	1079	5	iras	ira	NOUN
ftr-378	1079	6	and	and	CCONJ
ftr-378	1079	7	“	"	PUNCT
ftr-378	1079	8	roth	roth	PROPN
ftr-378	1079	9	”	"	PUNCT
ftr-378	1079	10	iras	ira	NOUN
ftr-378	1079	11	are	be	AUX
ftr-378	1079	12	both	both	DET
ftr-378	1079	13	types	type	NOUN
ftr-378	1079	14	of	of	ADP
ftr-378	1079	15	qualified	qualified	ADJ
ftr-378	1079	16	retirement	retirement	NOUN
ftr-378	1079	17	accounts	account	NOUN
ftr-378	1079	18	,	,	PUNCT
ftr-378	1079	19	they	they	PRON
ftr-378	1079	20	differ	differ	VERB
ftr-378	1079	21	in	in	ADP
ftr-378	1079	22	several	several	ADJ
ftr-378	1079	23	material	material	NOUN
ftr-378	1079	24	respects	respect	NOUN
ftr-378	1079	25	.	.	PUNCT
ftr-378	1080	1	for	for	ADP
ftr-378	1080	2	purposes	purpose	NOUN
ftr-378	1080	3	of	of	ADP
ftr-378	1080	4	this	this	DET
ftr-378	1080	5	article	article	NOUN
ftr-378	1080	6	,	,	PUNCT
ftr-378	1080	7	the	the	DET
ftr-378	1080	8	major	major	ADJ
ftr-378	1080	9	distinction	distinction	NOUN
ftr-378	1080	10	is	be	AUX
ftr-378	1080	11	the	the	DET
ftr-378	1080	12	different	different	ADJ
ftr-378	1080	13	income	income	NOUN
ftr-378	1080	14	tax	tax	NOUN
ftr-378	1080	15	treatment	treatment	NOUN
ftr-378	1080	16	accorded	accord	VERB
ftr-378	1080	17	to	to	ADP
ftr-378	1080	18	these	these	DET
ftr-378	1080	19	accounts	account	NOUN
ftr-378	1080	20	.	.	PUNCT
ftr-378	1081	1	specifically	specifically	ADV
ftr-378	1081	2	,	,	PUNCT
ftr-378	1081	3	as	as	ADP
ftr-378	1081	4	a	a	DET
ftr-378	1081	5	general	general	ADJ
ftr-378	1081	6	rule	rule	NOUN
ftr-378	1081	7	,	,	PUNCT
ftr-378	1081	8	contributions	contribution	NOUN
ftr-378	1081	9	to	to	ADP
ftr-378	1081	10	a	a	DET
ftr-378	1081	11	traditional	traditional	ADJ
ftr-378	1081	12	ira	ira	PROPN
ftr-378	1081	13	account	account	NOUN
ftr-378	1081	14	are	be	AUX
ftr-378	1081	15	deductable	deductable	ADJ
ftr-378	1081	16	from	from	ADP
ftr-378	1081	17	the	the	DET
ftr-378	1081	18	participant	participant	NOUN
ftr-378	1081	19	’s	’s	PART
ftr-378	1081	20	gross	gross	ADJ
ftr-378	1081	21	income	income	NOUN
ftr-378	1081	22	during	during	ADP
ftr-378	1081	23	the	the	DET
ftr-378	1081	24	year	year	NOUN
ftr-378	1081	25	of	of	ADP
ftr-378	1081	26	contribution	contribution	NOUN
ftr-378	1081	27	while	while	SCONJ
ftr-378	1081	28	all	all	DET
ftr-378	1081	29	future	future	ADJ
ftr-378	1081	30	distributions	distribution	NOUN
ftr-378	1081	31	from	from	ADP
ftr-378	1081	32	the	the	DET
ftr-378	1081	33	account	account	NOUN
ftr-378	1081	34	will	will	AUX
ftr-378	1081	35	be	be	AUX
ftr-378	1081	36	subject	subject	ADJ
ftr-378	1081	37	to	to	ADP
ftr-378	1081	38	income	income	NOUN
ftr-378	1081	39	tax	tax	NOUN
ftr-378	1081	40	as	as	ADP
ftr-378	1081	41	ordinary	ordinary	ADJ
ftr-378	1081	42	income	income	NOUN
ftr-378	1081	43	.	.	PUNCT
ftr-378	1082	1	the	the	DET
ftr-378	1082	2	roth	roth	PROPN
ftr-378	1082	3	ira	ira	PROPN
ftr-378	1082	4	offers	offer	VERB
ftr-378	1082	5	the	the	DET
ftr-378	1082	6	exact	exact	ADJ
ftr-378	1082	7	opposite	opposite	ADJ
ftr-378	1082	8	regime	regime	NOUN
ftr-378	1082	9	,	,	PUNCT
ftr-378	1082	10	with	with	ADP
ftr-378	1082	11	no	no	DET
ftr-378	1082	12	deduction	deduction	NOUN
ftr-378	1082	13	available	available	ADJ
ftr-378	1082	14	for	for	ADP
ftr-378	1082	15	contributions	contribution	NOUN
ftr-378	1082	16	to	to	ADP
ftr-378	1082	17	the	the	DET
ftr-378	1082	18	account	account	NOUN
ftr-378	1082	19	but	but	CCONJ
ftr-378	1082	20	no	no	DET
ftr-378	1082	21	income	income	NOUN
ftr-378	1082	22	tax	tax	NOUN
ftr-378	1082	23	imposed	impose	VERB
ftr-378	1082	24	on	on	ADP
ftr-378	1082	25	future	future	ADJ
ftr-378	1082	26	distributions	distribution	NOUN
ftr-378	1082	27	.	.	PUNCT
ftr-378	1083	1	for	for	ADP
ftr-378	1083	2	a	a	DET
ftr-378	1083	3	more	more	ADV
ftr-378	1083	4	detailed	detailed	ADJ
ftr-378	1083	5	discussion	discussion	NOUN
ftr-378	1083	6	of	of	ADP
ftr-378	1083	7	these	these	DET
ftr-378	1083	8	and	and	CCONJ
ftr-378	1083	9	other	other	ADJ
ftr-378	1083	10	distinctions	distinction	NOUN
ftr-378	1083	11	,	,	PUNCT
ftr-378	1083	12	see	see	VERB
ftr-378	1083	13	ray	ray	PROPN
ftr-378	1083	14	d.	d.	PROPN
ftr-378	1083	15	madoff	madoff	PROPN
ftr-378	1083	16	,	,	PUNCT
ftr-378	1083	17	cornelia	cornelia	PROPN
ftr-378	1083	18	r.	r.	PROPN
ftr-378	1083	19	tenney	tenney	PROPN
ftr-378	1083	20	&	&	CCONJ
ftr-378	1083	21	martin	martin	PROPN
ftr-378	1083	22	a.	a.	PROPN
ftr-378	1083	23	hall	hall	PROPN
ftr-378	1083	24	,	,	PUNCT
ftr-378	1083	25	practical	practical	ADJ
ftr-378	1083	26	guide	guide	NOUN
ftr-378	1083	27	to	to	PART
ftr-378	1083	28	estate	estate	NOUN
ftr-378	1083	29	planning	planning	NOUN
ftr-378	1083	30	§	§	NOUN
ftr-378	1083	31	13.04[b	13.04[b	NOUN
ftr-378	1083	32	]	]	PUNCT
ftr-378	1083	33	(	(	PUNCT
ftr-378	1083	34	2010	2010	NUM
ftr-378	1083	35	ed	ed	NOUN
ftr-378	1083	36	.	.	PUNCT
ftr-378	1083	37	)	)	PUNCT
ftr-378	1083	38	.	.	PUNCT
ftr-378	1084	1	174	174	NUM
ftr-378	1084	2	.	.	PUNCT
ftr-378	1085	1	unless	unless	SCONJ
ftr-378	1085	2	the	the	DET
ftr-378	1085	3	taxpayer	taxpayer	NOUN
ftr-378	1085	4	elects	elect	NOUN
ftr-378	1085	5	otherwise	otherwise	ADV
ftr-378	1085	6	,	,	PUNCT
ftr-378	1085	7	she	she	PRON
ftr-378	1085	8	must	must	AUX
ftr-378	1085	9	recognize	recognize	VERB
ftr-378	1085	10	half	half	NOUN
ftr-378	1085	11	of	of	ADP
ftr-378	1085	12	the	the	DET
ftr-378	1085	13	income	income	NOUN
ftr-378	1085	14	resulting	result	VERB
ftr-378	1085	15	from	from	ADP
ftr-378	1085	16	the	the	DET
ftr-378	1085	17	roth	roth	PROPN
ftr-378	1085	18	conversion	conversion	NOUN
ftr-378	1085	19	on	on	ADP
ftr-378	1085	20	her	her	PRON
ftr-378	1085	21	2011	2011	NUM
ftr-378	1085	22	individual	individual	ADJ
ftr-378	1085	23	income	income	NOUN
ftr-378	1085	24	tax	tax	NOUN
ftr-378	1085	25	return	return	NOUN
ftr-378	1085	26	and	and	CCONJ
ftr-378	1085	27	half	half	NOUN
ftr-378	1085	28	on	on	ADP
ftr-378	1085	29	her	her	PRON
ftr-378	1085	30	2012	2012	NUM
ftr-378	1085	31	return	return	NOUN
ftr-378	1085	32	.	.	PUNCT
ftr-378	1086	1	tax	tax	NOUN
ftr-378	1086	2	increase	increase	NOUN
ftr-378	1086	3	prevention	prevention	NOUN
ftr-378	1086	4	and	and	CCONJ
ftr-378	1086	5	reconciliation	reconciliation	NOUN
ftr-378	1086	6	act	act	NOUN
ftr-378	1086	7	of	of	ADP
ftr-378	1086	8	2005	2005	NUM
ftr-378	1086	9	,	,	PUNCT
ftr-378	1086	10	pub	pub	NOUN
ftr-378	1086	11	.	.	PUNCT
ftr-378	1087	1	l.	l.	PROPN
ftr-378	1087	2	no	no	INTJ
ftr-378	1087	3	.	.	PROPN
ftr-378	1088	1	109	109	NUM
ftr-378	1088	2	-	-	PUNCT
ftr-378	1088	3	222	222	NUM
ftr-378	1088	4	§	§	PROPN
ftr-378	1088	5	512	512	NUM
ftr-378	1088	6	,	,	PUNCT
ftr-378	1088	7	120	120	NUM
ftr-378	1088	8	stat	stat	NOUN
ftr-378	1088	9	.	.	PUNCT
ftr-378	1089	1	345	345	NUM
ftr-378	1089	2	,	,	PUNCT
ftr-378	1089	3	365	365	NUM
ftr-378	1089	4	-	-	SYM
ftr-378	1089	5	66	66	NUM
ftr-378	1089	6	,	,	PUNCT
ftr-378	1089	7	amending	amend	VERB
ftr-378	1089	8	irc	irc	ADP
ftr-378	1089	9	§	§	PROPN
ftr-378	1089	10	408a(d)(3)(a	408a(d)(3)(a	NOUN
ftr-378	1089	11	)	)	PUNCT
ftr-378	1089	12	effective	effective	ADJ
ftr-378	1089	13	jan	jan	PROPN
ftr-378	1089	14	.	.	PROPN
ftr-378	1089	15	1	1	NUM
ftr-378	1089	16	,	,	PUNCT
ftr-378	1089	17	2010	2010	NUM
ftr-378	1089	18	.	.	PUNCT
ftr-378	1090	1	for	for	ADP
ftr-378	1090	2	more	more	ADJ
ftr-378	1090	3	on	on	ADP
ftr-378	1090	4	the	the	DET
ftr-378	1090	5	potential	potential	ADJ
ftr-378	1090	6	tax	tax	NOUN
ftr-378	1090	7	-	-	PUNCT
ftr-378	1090	8	savings	saving	NOUN
ftr-378	1090	9	916	916	NUM
ftr-378	1090	10	florida	florida	PROPN
ftr-378	1090	11	tax	tax	NOUN
ftr-378	1090	12	review	review	NOUN
ftr-378	1090	13	[	[	X
ftr-378	1090	14	vol.9:10	vol.9:10	NOUN
ftr-378	1090	15	taxpayers	taxpayer	NOUN
ftr-378	1090	16	elect	elect	VERB
ftr-378	1090	17	to	to	PART
ftr-378	1090	18	convert	convert	VERB
ftr-378	1090	19	their	their	PRON
ftr-378	1090	20	plans	plan	NOUN
ftr-378	1090	21	,	,	PUNCT
ftr-378	1090	22	these	these	DET
ftr-378	1090	23	conversions	conversion	NOUN
ftr-378	1090	24	will	will	AUX
ftr-378	1090	25	enrich	enrich	VERB
ftr-378	1090	26	the	the	DET
ftr-378	1090	27	treasury	treasury	NOUN
ftr-378	1090	28	for	for	ADP
ftr-378	1090	29	few	few	ADJ
ftr-378	1090	30	fleeting	fleeting	ADJ
ftr-378	1090	31	years	year	NOUN
ftr-378	1090	32	but	but	CCONJ
ftr-378	1090	33	will	will	AUX
ftr-378	1090	34	reduce	reduce	VERB
ftr-378	1090	35	annual	annual	ADJ
ftr-378	1090	36	income	income	NOUN
ftr-378	1090	37	tax	tax	NOUN
ftr-378	1090	38	revenues	revenue	NOUN
ftr-378	1090	39	for	for	ADP
ftr-378	1090	40	a	a	DET
ftr-378	1090	41	century	century	NOUN
ftr-378	1090	42	thereafter	thereafter	ADV
ftr-378	1090	43	.	.	PUNCT
ftr-378	1091	1	175	175	NUM
ftr-378	1091	2	the	the	DET
ftr-378	1091	3	result	result	NOUN
ftr-378	1091	4	is	be	AUX
ftr-378	1091	5	a	a	DET
ftr-378	1091	6	tax	tax	NOUN
ftr-378	1091	7	code	code	NOUN
ftr-378	1091	8	rife	rife	NOUN
ftr-378	1091	9	with	with	ADP
ftr-378	1091	10	intentional	intentional	ADJ
ftr-378	1091	11	loopholes	loophole	NOUN
ftr-378	1091	12	waiting	wait	VERB
ftr-378	1091	13	for	for	ADP
ftr-378	1091	14	those	those	PRON
ftr-378	1091	15	savvy	savvy	ADJ
ftr-378	1091	16	enough	enough	ADV
ftr-378	1091	17	to	to	PART
ftr-378	1091	18	find	find	VERB
ftr-378	1091	19	them	they	PRON
ftr-378	1091	20	and	and	CCONJ
ftr-378	1091	21	wealthy	wealthy	ADJ
ftr-378	1091	22	enough	enough	ADV
ftr-378	1091	23	to	to	PART
ftr-378	1091	24	exploit	exploit	VERB
ftr-378	1091	25	them	they	PRON
ftr-378	1091	26	.	.	PUNCT
ftr-378	1092	1	while	while	SCONJ
ftr-378	1092	2	economists	economist	NOUN
ftr-378	1092	3	might	might	AUX
ftr-378	1092	4	debate	debate	VERB
ftr-378	1092	5	the	the	DET
ftr-378	1092	6	long	long	ADJ
ftr-378	1092	7	-	-	PUNCT
ftr-378	1092	8	term	term	NOUN
ftr-378	1092	9	economic	economic	ADJ
ftr-378	1092	10	impact	impact	NOUN
ftr-378	1092	11	of	of	ADP
ftr-378	1092	12	such	such	ADJ
ftr-378	1092	13	provisions	provision	NOUN
ftr-378	1092	14	,	,	PUNCT
ftr-378	1092	15	the	the	DET
ftr-378	1092	16	fact	fact	NOUN
ftr-378	1092	17	remains	remain	VERB
ftr-378	1092	18	that	that	SCONJ
ftr-378	1092	19	congress	congress	PROPN
ftr-378	1092	20	typically	typically	ADV
ftr-378	1092	21	seems	seem	VERB
ftr-378	1092	22	unconcerned	unconcerned	ADJ
ftr-378	1092	23	with	with	ADP
ftr-378	1092	24	such	such	ADJ
ftr-378	1092	25	analysis	analysis	NOUN
ftr-378	1092	26	.	.	PUNCT
ftr-378	1093	1	176	176	NUM
ftr-378	1093	2	rather	rather	ADV
ftr-378	1093	3	,	,	PUNCT
ftr-378	1093	4	congress	congress	PROPN
ftr-378	1093	5	routinely	routinely	ADV
ftr-378	1093	6	solves	solve	VERB
ftr-378	1093	7	its	its	PRON
ftr-378	1093	8	own	own	ADJ
ftr-378	1093	9	fiscal	fiscal	ADJ
ftr-378	1093	10	problems	problem	NOUN
ftr-378	1093	11	by	by	ADP
ftr-378	1093	12	creating	create	VERB
ftr-378	1093	13	new	new	ADJ
ftr-378	1093	14	ones	one	NOUN
ftr-378	1093	15	.	.	PUNCT
ftr-378	1094	1	the	the	DET
ftr-378	1094	2	only	only	ADJ
ftr-378	1094	3	difference	difference	NOUN
ftr-378	1094	4	is	be	AUX
ftr-378	1094	5	that	that	SCONJ
ftr-378	1094	6	the	the	DET
ftr-378	1094	7	new	new	ADJ
ftr-378	1094	8	problems	problem	NOUN
ftr-378	1094	9	will	will	AUX
ftr-378	1094	10	belong	belong	VERB
ftr-378	1094	11	to	to	ADP
ftr-378	1094	12	a	a	DET
ftr-378	1094	13	different	different	ADJ
ftr-378	1094	14	set	set	NOUN
ftr-378	1094	15	of	of	ADP
ftr-378	1094	16	politicians	politician	NOUN
ftr-378	1094	17	.	.	PUNCT
ftr-378	1095	1	conclusion	conclusion	VERB
ftr-378	1095	2	the	the	DET
ftr-378	1095	3	events	event	NOUN
ftr-378	1095	4	of	of	ADP
ftr-378	1095	5	1932	1932	NUM
ftr-378	1095	6	brought	bring	VERB
ftr-378	1095	7	a	a	DET
ftr-378	1095	8	perfect	perfect	ADJ
ftr-378	1095	9	storm	storm	NOUN
ftr-378	1095	10	to	to	ADP
ftr-378	1095	11	the	the	DET
ftr-378	1095	12	u.s	u.s	PROPN
ftr-378	1095	13	.	.	PROPN
ftr-378	1095	14	wealth	wealth	NOUN
ftr-378	1095	15	transfer	transfer	NOUN
ftr-378	1095	16	tax	tax	NOUN
ftr-378	1095	17	regime	regime	NOUN
ftr-378	1095	18	.	.	PUNCT
ftr-378	1096	1	as	as	SCONJ
ftr-378	1096	2	an	an	DET
ftr-378	1096	3	unprecedented	unprecedented	ADJ
ftr-378	1096	4	financial	financial	ADJ
ftr-378	1096	5	emergency	emergency	NOUN
ftr-378	1096	6	confronted	confront	VERB
ftr-378	1096	7	the	the	DET
ftr-378	1096	8	country	country	NOUN
ftr-378	1096	9	,	,	PUNCT
ftr-378	1096	10	congressional	congressional	ADJ
ftr-378	1096	11	leaders	leader	NOUN
ftr-378	1096	12	mired	mire	VERB
ftr-378	1096	13	in	in	ADP
ftr-378	1096	14	debate	debate	NOUN
ftr-378	1096	15	over	over	ADP
ftr-378	1096	16	a	a	DET
ftr-378	1096	17	proposal	proposal	NOUN
ftr-378	1096	18	to	to	PART
ftr-378	1096	19	enact	enact	VERB
ftr-378	1096	20	a	a	DET
ftr-378	1096	21	national	national	ADJ
ftr-378	1096	22	sales	sale	NOUN
ftr-378	1096	23	tax	tax	NOUN
ftr-378	1096	24	.	.	PUNCT
ftr-378	1097	1	for	for	ADP
ftr-378	1097	2	a	a	DET
ftr-378	1097	3	group	group	NOUN
ftr-378	1097	4	of	of	ADP
ftr-378	1097	5	politicians	politician	NOUN
ftr-378	1097	6	led	lead	VERB
ftr-378	1097	7	by	by	ADP
ftr-378	1097	8	congressman	congressman	PROPN
ftr-378	1097	9	william	william	PROPN
ftr-378	1097	10	ramseyer	ramseyer	PROPN
ftr-378	1097	11	,	,	PUNCT
ftr-378	1097	12	the	the	DET
ftr-378	1097	13	ensuing	ensue	VERB
ftr-378	1097	14	political	political	ADJ
ftr-378	1097	15	chaos	chaos	NOUN
ftr-378	1097	16	provided	provide	VERB
ftr-378	1097	17	the	the	DET
ftr-378	1097	18	moment	moment	NOUN
ftr-378	1097	19	they	they	PRON
ftr-378	1097	20	had	have	AUX
ftr-378	1097	21	long	long	ADV
ftr-378	1097	22	been	be	AUX
ftr-378	1097	23	waiting	wait	VERB
ftr-378	1097	24	for	for	ADP
ftr-378	1097	25	—	—	PUNCT
ftr-378	1097	26	an	an	DET
ftr-378	1097	27	unprecedented	unprecedented	ADJ
ftr-378	1097	28	opportunity	opportunity	NOUN
ftr-378	1097	29	to	to	PART
ftr-378	1097	30	reinvent	reinvent	VERB
ftr-378	1097	31	the	the	DET
ftr-378	1097	32	federal	federal	ADJ
ftr-378	1097	33	wealth	wealth	NOUN
ftr-378	1097	34	transfer	transfer	NOUN
ftr-378	1097	35	tax	tax	NOUN
ftr-378	1097	36	system	system	NOUN
ftr-378	1097	37	.	.	PUNCT
ftr-378	1098	1	histories	history	NOUN
ftr-378	1098	2	of	of	ADP
ftr-378	1098	3	american	american	ADJ
ftr-378	1098	4	taxation	taxation	PROPN
ftr-378	1098	5	have	have	AUX
ftr-378	1098	6	typically	typically	ADV
ftr-378	1098	7	devoted	devote	VERB
ftr-378	1098	8	far	far	ADV
ftr-378	1098	9	too	too	ADV
ftr-378	1098	10	little	little	ADJ
ftr-378	1098	11	attention	attention	NOUN
ftr-378	1098	12	to	to	ADP
ftr-378	1098	13	the	the	DET
ftr-378	1098	14	specific	specific	ADJ
ftr-378	1098	15	estate	estate	NOUN
ftr-378	1098	16	and	and	CCONJ
ftr-378	1098	17	gift	gift	NOUN
ftr-378	1098	18	tax	tax	NOUN
ftr-378	1098	19	provisions	provision	NOUN
ftr-378	1098	20	contained	contain	VERB
ftr-378	1098	21	within	within	ADP
ftr-378	1098	22	the	the	DET
ftr-378	1098	23	revenue	revenue	NOUN
ftr-378	1098	24	act	act	NOUN
ftr-378	1098	25	of	of	ADP
ftr-378	1098	26	1932	1932	NUM
ftr-378	1098	27	and	and	CCONJ
ftr-378	1098	28	to	to	ADP
ftr-378	1098	29	the	the	DET
ftr-378	1098	30	legislative	legislative	ADJ
ftr-378	1098	31	choices	choice	NOUN
ftr-378	1098	32	made	make	VERB
ftr-378	1098	33	that	that	DET
ftr-378	1098	34	fateful	fateful	ADJ
ftr-378	1098	35	year	year	NOUN
ftr-378	1098	36	.	.	PUNCT
ftr-378	1099	1	indeed	indeed	ADV
ftr-378	1099	2	,	,	PUNCT
ftr-378	1099	3	the	the	DET
ftr-378	1099	4	history	history	NOUN
ftr-378	1099	5	of	of	ADP
ftr-378	1099	6	1932	1932	NUM
ftr-378	1099	7	has	have	AUX
ftr-378	1099	8	become	become	VERB
ftr-378	1099	9	largely	largely	ADV
ftr-378	1099	10	a	a	DET
ftr-378	1099	11	lost	lost	ADJ
ftr-378	1099	12	one	one	NUM
ftr-378	1099	13	—	—	PUNCT
ftr-378	1099	14	depriving	deprive	VERB
ftr-378	1099	15	modern	modern	ADJ
ftr-378	1099	16	scholars	scholar	NOUN
ftr-378	1099	17	of	of	ADP
ftr-378	1099	18	the	the	DET
ftr-378	1099	19	opportunity	opportunity	NOUN
ftr-378	1099	20	to	to	PART
ftr-378	1099	21	reconsider	reconsider	VERB
ftr-378	1099	22	the	the	DET
ftr-378	1099	23	legislative	legislative	ADJ
ftr-378	1099	24	choices	choice	NOUN
ftr-378	1099	25	made	make	VERB
ftr-378	1099	26	in	in	ADP
ftr-378	1099	27	1932	1932	NUM
ftr-378	1099	28	and	and	CCONJ
ftr-378	1099	29	to	to	PART
ftr-378	1099	30	appreciate	appreciate	VERB
ftr-378	1099	31	their	their	PRON
ftr-378	1099	32	continued	continue	VERB
ftr-378	1099	33	relevance	relevance	NOUN
ftr-378	1099	34	to	to	ADP
ftr-378	1099	35	current	current	ADJ
ftr-378	1099	36	tax	tax	NOUN
ftr-378	1099	37	policy	policy	NOUN
ftr-378	1099	38	.	.	PUNCT
ftr-378	1100	1	in	in	ADP
ftr-378	1100	2	this	this	DET
ftr-378	1100	3	article	article	NOUN
ftr-378	1100	4	,	,	PUNCT
ftr-378	1100	5	i	i	PRON
ftr-378	1100	6	have	have	AUX
ftr-378	1100	7	attempted	attempt	VERB
ftr-378	1100	8	to	to	PART
ftr-378	1100	9	reclaim	reclaim	VERB
ftr-378	1100	10	this	this	DET
ftr-378	1100	11	lost	lose	VERB
ftr-378	1100	12	history	history	NOUN
ftr-378	1100	13	.	.	PUNCT
ftr-378	1101	1	looking	look	VERB
ftr-378	1101	2	back	back	ADV
ftr-378	1101	3	at	at	ADP
ftr-378	1101	4	the	the	DET
ftr-378	1101	5	events	event	NOUN
ftr-378	1101	6	of	of	ADP
ftr-378	1101	7	1932	1932	NUM
ftr-378	1101	8	,	,	PUNCT
ftr-378	1101	9	i	i	PRON
ftr-378	1101	10	have	have	AUX
ftr-378	1101	11	demonstrated	demonstrate	VERB
ftr-378	1101	12	both	both	CCONJ
ftr-378	1101	13	the	the	DET
ftr-378	1101	14	fiscal	fiscal	ADJ
ftr-378	1101	15	impact	impact	NOUN
ftr-378	1101	16	and	and	CCONJ
ftr-378	1101	17	the	the	DET
ftr-378	1101	18	policy	policy	NOUN
ftr-378	1101	19	significance	significance	NOUN
ftr-378	1101	20	of	of	ADP
ftr-378	1101	21	choices	choice	NOUN
ftr-378	1101	22	made	make	VERB
ftr-378	1101	23	in	in	ADP
ftr-378	1101	24	that	that	DET
ftr-378	1101	25	fateful	fateful	ADJ
ftr-378	1101	26	year	year	NOUN
ftr-378	1101	27	.	.	PUNCT
ftr-378	1102	1	the	the	DET
ftr-378	1102	2	choices	choice	NOUN
ftr-378	1102	3	of	of	ADP
ftr-378	1102	4	1932	1932	NUM
ftr-378	1102	5	have	have	AUX
ftr-378	1102	6	helped	help	VERB
ftr-378	1102	7	shape	shape	VERB
ftr-378	1102	8	the	the	DET
ftr-378	1102	9	fundamental	fundamental	ADJ
ftr-378	1102	10	structure	structure	NOUN
ftr-378	1102	11	of	of	ADP
ftr-378	1102	12	u.s	u.s	PROPN
ftr-378	1102	13	.	.	PROPN
ftr-378	1102	14	estate	estate	NOUN
ftr-378	1102	15	and	and	CCONJ
ftr-378	1102	16	gift	gift	NOUN
ftr-378	1102	17	taxation	taxation	NOUN
ftr-378	1102	18	for	for	ADP
ftr-378	1102	19	nearly	nearly	ADV
ftr-378	1102	20	eight	eight	NUM
ftr-378	1102	21	decades	decade	NOUN
ftr-378	1102	22	.	.	PUNCT
ftr-378	1103	1	as	as	ADP
ftr-378	1103	2	a	a	DET
ftr-378	1103	3	result	result	NOUN
ftr-378	1103	4	,	,	PUNCT
ftr-378	1103	5	understanding	understand	VERB
ftr-378	1103	6	these	these	DET
ftr-378	1103	7	choices	choice	NOUN
ftr-378	1103	8	is	be	AUX
ftr-378	1103	9	hardly	hardly	ADV
ftr-378	1103	10	of	of	ADP
ftr-378	1103	11	mere	mere	ADJ
ftr-378	1103	12	historical	historical	ADJ
ftr-378	1103	13	interest	interest	NOUN
ftr-378	1103	14	.	.	PUNCT
ftr-378	1104	1	rather	rather	ADV
ftr-378	1104	2	,	,	PUNCT
ftr-378	1104	3	as	as	SCONJ
ftr-378	1104	4	our	our	PRON
ftr-378	1104	5	nation	nation	NOUN
ftr-378	1104	6	confronts	confront	VERB
ftr-378	1104	7	new	new	ADJ
ftr-378	1104	8	economic	economic	ADJ
ftr-378	1104	9	challenges	challenge	NOUN
ftr-378	1104	10	in	in	ADP
ftr-378	1104	11	a	a	DET
ftr-378	1104	12	new	new	ADJ
ftr-378	1104	13	century	century	NOUN
ftr-378	1104	14	,	,	PUNCT
ftr-378	1104	15	a	a	DET
ftr-378	1104	16	deeper	deep	ADJ
ftr-378	1104	17	understanding	understanding	NOUN
ftr-378	1104	18	of	of	ADP
ftr-378	1104	19	the	the	DET
ftr-378	1104	20	events	event	NOUN
ftr-378	1104	21	opportunities	opportunity	NOUN
ftr-378	1104	22	resulting	result	VERB
ftr-378	1104	23	from	from	ADP
ftr-378	1104	24	a	a	DET
ftr-378	1104	25	roth	roth	PROPN
ftr-378	1104	26	ira	ira	PROPN
ftr-378	1104	27	conversion	conversion	PROPN
ftr-378	1104	28	,	,	PUNCT
ftr-378	1104	29	see	see	VERB
ftr-378	1104	30	richard	richard	PROPN
ftr-378	1104	31	s.	s.	PROPN
ftr-378	1104	32	franklin	franklin	PROPN
ftr-378	1104	33	&	&	CCONJ
ftr-378	1104	34	lester	lester	PROPN
ftr-378	1104	35	b.	b.	PROPN
ftr-378	1104	36	law	law	PROPN
ftr-378	1104	37	,	,	PUNCT
ftr-378	1104	38	the	the	DET
ftr-378	1104	39	roth	roth	PROPN
ftr-378	1104	40	ira	ira	PROPN
ftr-378	1104	41	–	–	PUNCT
ftr-378	1104	42	what	what	PRON
ftr-378	1104	43	a	a	DET
ftr-378	1104	44	great	great	ADJ
ftr-378	1104	45	deal	deal	NOUN
ftr-378	1104	46	,	,	PUNCT
ftr-378	1104	47	72	72	NUM
ftr-378	1104	48	fla	fla	NOUN
ftr-378	1104	49	.	.	PUNCT
ftr-378	1105	1	b.j	b.j	PROPN
ftr-378	1105	2	.	.	PROPN
ftr-378	1105	3	51	51	NUM
ftr-378	1105	4	(	(	PUNCT
ftr-378	1105	5	mar	mar	PROPN
ftr-378	1105	6	.	.	PROPN
ftr-378	1105	7	1998	1998	NUM
ftr-378	1105	8	)	)	PUNCT
ftr-378	1105	9	.	.	PUNCT
ftr-378	1106	1	175	175	NUM
ftr-378	1106	2	.	.	PUNCT
ftr-378	1107	1	the	the	DET
ftr-378	1107	2	federal	federal	ADJ
ftr-378	1107	3	budgetary	budgetary	ADJ
ftr-378	1107	4	process	process	NOUN
ftr-378	1107	5	encourages	encourage	VERB
ftr-378	1107	6	this	this	DET
ftr-378	1107	7	short	short	ADJ
ftr-378	1107	8	-	-	PUNCT
ftr-378	1107	9	sighted	sighted	ADJ
ftr-378	1107	10	result	result	NOUN
ftr-378	1107	11	.	.	PUNCT
ftr-378	1108	1	see	see	VERB
ftr-378	1108	2	karen	karen	PROPN
ftr-378	1108	3	c.	c.	PROPN
ftr-378	1108	4	burke	burke	PROPN
ftr-378	1108	5	&	&	CCONJ
ftr-378	1108	6	grayson	grayson	PROPN
ftr-378	1108	7	m.p	m.p	PROPN
ftr-378	1108	8	.	.	PROPN
ftr-378	1108	9	mccouch	mccouch	PROPN
ftr-378	1108	10	,	,	PUNCT
ftr-378	1108	11	lipstick	lipstick	NOUN
ftr-378	1108	12	,	,	PUNCT
ftr-378	1108	13	light	light	ADJ
ftr-378	1108	14	beer	beer	NOUN
ftr-378	1108	15	and	and	CCONJ
ftr-378	1108	16	backloaded	backloade	VERB
ftr-378	1108	17	savings	saving	NOUN
ftr-378	1108	18	accounts	account	NOUN
ftr-378	1108	19	,	,	PUNCT
ftr-378	1108	20	25	25	NUM
ftr-378	1108	21	va	va	NOUN
ftr-378	1108	22	.	.	PUNCT
ftr-378	1109	1	tax	tax	PROPN
ftr-378	1109	2	rev	rev	PROPN
ftr-378	1109	3	.	.	PROPN
ftr-378	1109	4	1101	1101	NUM
ftr-378	1109	5	,	,	PUNCT
ftr-378	1109	6	1108	1108	NUM
ftr-378	1109	7	-	-	SYM
ftr-378	1109	8	09	09	NUM
ftr-378	1109	9	(	(	PUNCT
ftr-378	1109	10	2006	2006	NUM
ftr-378	1109	11	)	)	PUNCT
ftr-378	1109	12	(	(	PUNCT
ftr-378	1109	13	“	"	PUNCT
ftr-378	1109	14	[	[	X
ftr-378	1109	15	t]he	t]he	ADV
ftr-378	1109	16	budget	budget	NOUN
ftr-378	1109	17	rules	rule	NOUN
ftr-378	1109	18	generally	generally	ADV
ftr-378	1109	19	require	require	VERB
ftr-378	1109	20	that	that	SCONJ
ftr-378	1109	21	congress	congress	PROPN
ftr-378	1109	22	take	take	VERB
ftr-378	1109	23	account	account	NOUN
ftr-378	1109	24	of	of	ADP
ftr-378	1109	25	the	the	DET
ftr-378	1109	26	cash	cash	NOUN
ftr-378	1109	27	-	-	PUNCT
ftr-378	1109	28	flow	flow	NOUN
ftr-378	1109	29	effects	effect	NOUN
ftr-378	1109	30	of	of	ADP
ftr-378	1109	31	tax	tax	NOUN
ftr-378	1109	32	expenditures	expenditure	NOUN
ftr-378	1109	33	only	only	ADV
ftr-378	1109	34	over	over	ADP
ftr-378	1109	35	a	a	DET
ftr-378	1109	36	five	five	NUM
ftr-378	1109	37	-	-	PUNCT
ftr-378	1109	38	year	year	NOUN
ftr-378	1109	39	budget	budget	NOUN
ftr-378	1109	40	window	window	NOUN
ftr-378	1109	41	.	.	PUNCT
ftr-378	1110	1	this	this	DET
ftr-378	1110	2	timing	timing	NOUN
ftr-378	1110	3	gimmick	gimmick	NOUN
ftr-378	1110	4	permitted	permit	VERB
ftr-378	1110	5	roth	roth	PROPN
ftr-378	1110	6	ira	ira	PROPN
ftr-378	1110	7	proponents	proponent	NOUN
ftr-378	1110	8	to	to	PART
ftr-378	1110	9	minimize	minimize	VERB
ftr-378	1110	10	the	the	DET
ftr-378	1110	11	short	short	ADJ
ftr-378	1110	12	-	-	PUNCT
ftr-378	1110	13	term	term	NOUN
ftr-378	1110	14	budget	budget	NOUN
ftr-378	1110	15	costs	cost	NOUN
ftr-378	1110	16	and	and	CCONJ
ftr-378	1110	17	avoid	avoid	VERB
ftr-378	1110	18	taking	take	VERB
ftr-378	1110	19	the	the	DET
ftr-378	1110	20	inevitable	inevitable	ADJ
ftr-378	1110	21	long	long	ADJ
ftr-378	1110	22	-	-	PUNCT
ftr-378	1110	23	term	term	NOUN
ftr-378	1110	24	revenue	revenue	NOUN
ftr-378	1110	25	shortfalls	shortfall	NOUN
ftr-378	1110	26	into	into	ADP
ftr-378	1110	27	account	account	NOUN
ftr-378	1110	28	.	.	PUNCT
ftr-378	1110	29	”	"	PUNCT
ftr-378	1111	1	)	)	PUNCT
ftr-378	1111	2	(	(	PUNCT
ftr-378	1111	3	internal	internal	ADJ
ftr-378	1111	4	citation	citation	NOUN
ftr-378	1111	5	omitted	omit	VERB
ftr-378	1111	6	)	)	PUNCT
ftr-378	1111	7	.	.	PUNCT
ftr-378	1112	1	176	176	NUM
ftr-378	1112	2	.	.	PUNCT
ftr-378	1113	1	i	i	PRON
ftr-378	1113	2	d.	d.	PROPN
ftr-378	1113	3	at	at	ADP
ftr-378	1113	4	1108	1108	NUM
ftr-378	1113	5	-	-	SYM
ftr-378	1113	6	16	16	NUM
ftr-378	1113	7	.	.	PUNCT
ftr-378	1114	1	2010	2010	NUM
ftr-378	1114	2	]	]	PUNCT
ftr-378	1114	3	ghosts	ghost	NOUN
ftr-378	1114	4	of	of	ADP
ftr-378	1114	5	1932	1932	NUM
ftr-378	1114	6	917	917	NUM
ftr-378	1114	7	of	of	ADP
ftr-378	1114	8	1932	1932	NUM
ftr-378	1114	9	can	can	AUX
ftr-378	1114	10	inform	inform	VERB
ftr-378	1114	11	crucial	crucial	ADJ
ftr-378	1114	12	policy	policy	NOUN
ftr-378	1114	13	debates	debate	NOUN
ftr-378	1114	14	regarding	regard	VERB
ftr-378	1114	15	our	our	PRON
ftr-378	1114	16	modern	modern	ADJ
ftr-378	1114	17	estate	estate	NOUN
ftr-378	1114	18	and	and	CCONJ
ftr-378	1114	19	gift	gift	NOUN
ftr-378	1114	20	tax	tax	NOUN
ftr-378	1114	21	code	code	NOUN
ftr-378	1114	22	.	.	PUNCT
ftr-378	1115	1	the	the	DET
ftr-378	1115	2	congresses	congress	NOUN
ftr-378	1115	3	of	of	ADP
ftr-378	1115	4	2010	2010	NUM
ftr-378	1115	5	and	and	CCONJ
ftr-378	1115	6	beyond	beyond	ADP
ftr-378	1115	7	have	have	VERB
ftr-378	1115	8	vital	vital	ADJ
ftr-378	1115	9	decisions	decision	NOUN
ftr-378	1115	10	to	to	PART
ftr-378	1115	11	make	make	VERB
ftr-378	1115	12	regarding	regard	VERB
ftr-378	1115	13	the	the	DET
ftr-378	1115	14	future	future	NOUN
ftr-378	1115	15	of	of	ADP
ftr-378	1115	16	federal	federal	ADJ
ftr-378	1115	17	wealth	wealth	NOUN
ftr-378	1115	18	transfer	transfer	NOUN
ftr-378	1115	19	tax	tax	NOUN
ftr-378	1115	20	policy	policy	NOUN
ftr-378	1115	21	.	.	PUNCT
ftr-378	1116	1	they	they	PRON
ftr-378	1116	2	must	must	AUX
ftr-378	1116	3	decide	decide	VERB
ftr-378	1116	4	the	the	DET
ftr-378	1116	5	optimal	optimal	ADJ
ftr-378	1116	6	exemption	exemption	NOUN
ftr-378	1116	7	and	and	CCONJ
ftr-378	1116	8	rate	rate	NOUN
ftr-378	1116	9	structure	structure	NOUN
ftr-378	1116	10	for	for	ADP
ftr-378	1116	11	our	our	PRON
ftr-378	1116	12	modern	modern	ADJ
ftr-378	1116	13	estate	estate	NOUN
ftr-378	1116	14	and	and	CCONJ
ftr-378	1116	15	gift	gift	NOUN
ftr-378	1116	16	tax	tax	NOUN
ftr-378	1116	17	regime	regime	NOUN
ftr-378	1116	18	.	.	PUNCT
ftr-378	1117	1	they	they	PRON
ftr-378	1117	2	must	must	AUX
ftr-378	1117	3	revisit	revisit	VERB
ftr-378	1117	4	the	the	DET
ftr-378	1117	5	interplay	interplay	NOUN
ftr-378	1117	6	between	between	ADP
ftr-378	1117	7	federal	federal	ADJ
ftr-378	1117	8	and	and	CCONJ
ftr-378	1117	9	state	state	NOUN
ftr-378	1117	10	estate	estate	NOUN
ftr-378	1117	11	taxes	taxis	NOUN
ftr-378	1117	12	and	and	CCONJ
ftr-378	1117	13	determine	determine	VERB
ftr-378	1117	14	the	the	DET
ftr-378	1117	15	ultimate	ultimate	ADJ
ftr-378	1117	16	fate	fate	NOUN
ftr-378	1117	17	of	of	ADP
ftr-378	1117	18	the	the	DET
ftr-378	1117	19	state	state	NOUN
ftr-378	1117	20	death	death	NOUN
ftr-378	1117	21	tax	tax	NOUN
ftr-378	1117	22	credit	credit	NOUN
ftr-378	1117	23	.	.	PUNCT
ftr-378	1118	1	they	they	PRON
ftr-378	1118	2	must	must	AUX
ftr-378	1118	3	reconsider	reconsider	VERB
ftr-378	1118	4	the	the	DET
ftr-378	1118	5	relationship	relationship	NOUN
ftr-378	1118	6	between	between	ADP
ftr-378	1118	7	u.s	u.s	PROPN
ftr-378	1118	8	.	.	PROPN
ftr-378	1118	9	estate	estate	NOUN
ftr-378	1118	10	taxation	taxation	NOUN
ftr-378	1118	11	and	and	CCONJ
ftr-378	1118	12	gift	gift	NOUN
ftr-378	1118	13	taxation	taxation	NOUN
ftr-378	1118	14	as	as	ADP
ftr-378	1118	15	part	part	NOUN
ftr-378	1118	16	of	of	ADP
ftr-378	1118	17	a	a	DET
ftr-378	1118	18	larger	large	ADJ
ftr-378	1118	19	reevaluation	reevaluation	NOUN
ftr-378	1118	20	of	of	ADP
ftr-378	1118	21	short	short	ADJ
ftr-378	1118	22	-	-	PUNCT
ftr-378	1118	23	term	term	NOUN
ftr-378	1118	24	and	and	CCONJ
ftr-378	1118	25	long	long	ADJ
ftr-378	1118	26	-	-	PUNCT
ftr-378	1118	27	term	term	NOUN
ftr-378	1118	28	revenue	revenue	NOUN
ftr-378	1118	29	priorities	priority	NOUN
ftr-378	1118	30	.	.	PUNCT
ftr-378	1119	1	this	this	DET
ftr-378	1119	2	legislative	legislative	ADJ
ftr-378	1119	3	agenda	agenda	NOUN
ftr-378	1119	4	is	be	AUX
ftr-378	1119	5	an	an	DET
ftr-378	1119	6	ambitious	ambitious	ADJ
ftr-378	1119	7	one	one	NUM
ftr-378	1119	8	.	.	PUNCT
ftr-378	1120	1	but	but	CCONJ
ftr-378	1120	2	,	,	PUNCT
ftr-378	1120	3	modern	modern	ADJ
ftr-378	1120	4	politicians	politician	NOUN
ftr-378	1120	5	are	be	AUX
ftr-378	1120	6	hardly	hardly	ADV
ftr-378	1120	7	the	the	DET
ftr-378	1120	8	first	first	ADJ
ftr-378	1120	9	to	to	PART
ftr-378	1120	10	face	face	VERB
ftr-378	1120	11	all	all	PRON
ftr-378	1120	12	of	of	ADP
ftr-378	1120	13	these	these	DET
ftr-378	1120	14	crucial	crucial	ADJ
ftr-378	1120	15	policy	policy	NOUN
ftr-378	1120	16	choices	choice	NOUN
ftr-378	1120	17	.	.	PUNCT
ftr-378	1121	1	they	they	PRON
ftr-378	1121	2	thus	thus	ADV
ftr-378	1121	3	have	have	VERB
ftr-378	1121	4	much	much	ADJ
ftr-378	1121	5	to	to	PART
ftr-378	1121	6	learn	learn	VERB
ftr-378	1121	7	from	from	ADP
ftr-378	1121	8	a	a	DET
ftr-378	1121	9	study	study	NOUN
ftr-378	1121	10	of	of	ADP
ftr-378	1121	11	the	the	DET
ftr-378	1121	12	long	long	ADV
ftr-378	1121	13	-	-	PUNCT
ftr-378	1121	14	forgotten	forget	VERB
ftr-378	1121	15	decisions	decision	NOUN
ftr-378	1121	16	embodied	embody	VERB
ftr-378	1121	17	in	in	ADP
ftr-378	1121	18	the	the	DET
ftr-378	1121	19	revenue	revenue	NOUN
ftr-378	1121	20	act	act	NOUN
ftr-378	1121	21	of	of	ADP
ftr-378	1121	22	1932	1932	NUM
ftr-378	1121	23	and	and	CCONJ
ftr-378	1121	24	the	the	DET
ftr-378	1121	25	motivations	motivation	NOUN
ftr-378	1121	26	of	of	ADP
ftr-378	1121	27	the	the	DET
ftr-378	1121	28	men	man	NOUN
ftr-378	1121	29	who	who	PRON
ftr-378	1121	30	made	make	VERB
ftr-378	1121	31	them	they	PRON
ftr-378	1121	32	.	.	PUNCT
ftr-378	1122	1	in	in	ADP
ftr-378	1122	2	short	short	ADJ
ftr-378	1122	3	,	,	PUNCT
ftr-378	1122	4	they	they	PRON
ftr-378	1122	5	have	have	VERB
ftr-378	1122	6	much	much	ADJ
ftr-378	1122	7	to	to	PART
ftr-378	1122	8	learn	learn	VERB
ftr-378	1122	9	from	from	ADP
ftr-378	1122	10	the	the	DET
ftr-378	1122	11	ghosts	ghost	NOUN
ftr-378	1122	12	of	of	ADP
ftr-378	1122	13	1932	1932	NUM
ftr-378	1122	14	.	.	PUNCT