KV55 is a tomb in the Valley of the Kings in Egypt. It was discovered by Edward R. Ayrton in 1907 while he was working in the Valley for Theodore M. Davis, it has long been speculated, as well as much-disputed, that the body found in this tomb was that of the famous Pharaoh Akhenaten, who moved the capital to Akhetaten. The results of genetic and other scientific tests published in February 2010 have confirmed that the person buried there was both the son of Amenhotep III as well as the father of Tutankhamun. Furthermore, the study established that the age of this person at the time of his death was consistent with that of Akhenaten's, thereby making it certain that it is Akhenaten's body. However, a growing body of work soon began to appear to dispute the assessment of the age of the mummy and the identification of KV55 as Akhenaten. Both the tomb's history and the identification of its single occupant have been problematic, it is assumed to be a royal cache and reburial dating from the late 18th Dynasty, prepared after the abandonment of Amarna and the dismantling of the royal necropolis there.
On the basis of the recovered artifacts, it is suggested that the burial once contained more than a single occupant, either interred on one occasion or over a period of time. Queen Tiye is most named in this context, it is clear that the tomb was re-entered at a time certainly during the 20th Dynasty. At this time, any additional, hypothetical occupants of the tomb would have been removed and relocated to KV35, while the remaining mummy and some of the other artefacts were desecrated and abandoned; the tomb is referred to as the Amarna cache, given the mixed nature of its contents. The entrance to KV55 was uncovered by Ayrton on 6 January 1907, its discovery was brought to Davis's attention on the following day. The tomb was first entered on 9 January by Ayrton, Joseph Lindon Smith, Arthur Weigall. On the 11th, the finds were photographed. Ayrton began clearance of the tomb. On 25 January 1907, the mummy were investigated in situ. According to a letter from Davis to Gaston Maspero, some of the objects found in KV55 were still in place in January 1908, their study and attempts at conservation were still ongoing at this date.
In 1921, while excavating south of the tomb, Howard Carter discovered several items that seem to have originated in KV55. These include some fragments of copper rosettes from a funerary pall. After its excavation, the tomb's entrance was fitted with a steel door, which however was removed and replaced by stone blocking. By 1944, this blocking had filled the tomb's entrance with debris. In 1993, the tomb was cleared again by Lyla Pinch Brock. In 1996, she undertook conservation work on the stairs and the plastering inside the burial chamber through a grant from the American Research Centre in Egypt. Three days before the discovery of KV55, Ayrton uncovered a recess in the rock located above the entrance to KV55 and containing jars of 20th dynasty type; this recess may have been an unfinished tomb commencement, its content may be analogous to the embalming cache found in KV54, but because the find was never properly published, the precise nature of its contents, the date of the jars, its relation to KV55 are now unclear.
KV55 is a small, single-chamber tomb, its total length measuring only 27.61 meters. It is located in the central area of the Valley adjacent to and below KV 6 and across the valley floor from KV7 and the near-contemporary tomb KV62. Oriented due east, its entranceway consists of a set of stairs cut into the Valley's bedrock which lead to a sloping corridor and to the tomb's single chamber; the tomb appears to be unfinished: in the south wall of the burial chamber is a small niche, the commencement of an unfinished antechamber, while red masonry marks within the burial chamber indicate plans for yet another room. When finished these would have made the tomb's layout similar to that of Tutankhamun's; such a plan seems to indicate that KV55, like KV62, was intended as a private burial site and only taken over for a royal interment. The tomb is accessed by a flight of 20 steps, cut into the bedrock and covered by an overhanging rock. An ostracon found by Pinch Brock in 1993 has been interpreted as a plan of the tomb, indicates a widening of the entrance after its initial cutting.
This possibility is suggested by mason's marks found on the walls by the tomb's entrance. It appears that the stairwell has been enlarged, its ceiling raised, the number of steps increased; when the tomb was discovered in 1907, the stairwell was covered with debris originating from the cutting of KV 6 directly above. The upper layer of this filling consisted of chips cemented together by water; when it was discovered, the tomb's outer door was blocked by two consecutive walls. The primary blocking consisted of a wall of cemented limestone blocks and stamped with the seal of the Royal Necropolis. Weigall stated that a fragment of Tutankhamun's seal had been recovered from this original blocking. However, his statement is not corroborated by any of the other reports dating from the initial discovery, leaving Weigall's claim open to question; the first wall had been pulled down in antiquity, the tomb was closed again by a second wall made of loose limestone fragments, erected in front of the remains of the first wall.
Because Weigall described these consecutive blockings in amb
A parcel tax is a form of real estate tax that, unlike most real estate taxes or a land value tax, is not directly based on property value. The parcel tax is used in California to fund K–12 public education and to fund community facilities districts known as "Mello-Roos" districts; the parcel tax in its typical form as a flat tax is regressive: While most parcel taxes are a fixed amount per parcel, some are based on the size of the parcel or its improvements. Parcel taxes originated in response to California's Proposition 13, a state initiative constitutional amendment approved by California voters in June 1978. Proposition 13 limited the property tax rate based on the assessed value of real estate to 1% per year. However, a parcel tax circumvents the property tax rate limits of Proposition 13 because it does not vary according to the assessed value of the property; as a result, a parcel tax does not violate the ad valorem property tax rate limits of Proposition 13. Simple majority vote parcel taxes were found unconstitutional under the uniformity of property taxation provision of the California Constitution.
To the extent parcel taxes are authorized and allowed by law, Proposition 218 requires every parcel tax be levied as a special tax subject to two-thirds voter approval. The two-thirds voter approval requirement has been applied to a local parcel tax initiative measure proposed by the electorate exercising the local initiative power; the legal authority to levy a parcel tax comes from California state statutes which include additional restrictions and limitations on the ability of a local government to levy a parcel tax. The requirement that many parcel taxes apply uniformly to all taxpayers or all real property within a local government is a direct result of statutory restrictions imposed by the California Legislature and not as a result of any requirements under the California Constitution, including Proposition 13. There has been significant political opposition to easing the statutory uniformity requirement for parcel taxes from the business community which would incur a significant increased property tax burden if the uniformity requirement were eased by the California Legislature.
Due to the statutory uniformity requirement for most local government parcel taxes, major tax fairness issues arise. Flat parcel taxes are regressive because they require owners of smaller or lower valued property to pay the same total amount as owners of larger or higher valued property, which many homeowners believe to be unfair. To be less regressive, parcel taxes should not be flat but instead be based on parcel size; when the Alameda Unified School District attempted to mitigate this inequity by imposing a parcel tax that would require large commercial properties to pay a larger tax amount than residential homeowners, a California appeals court declared the tax invalid. In response, the California State Senate passed a bill by Governance and Finance Chair Lois Wolk to authorize school districts to levy a higher parcel tax on commercial property, but the bill subsequently failed to pass in an Assembly committee. Since in most California communities the vast majority of taxable parcels are single-family residential, the statutory uniformity requirement results in most of the tax burden for a parcel tax falling on single-family residential property owners.
For example, in Los Angeles County about 79% of the taxable parcels are single-family residential parcels. As another example, in Santa Clara County about 88% of the taxable parcels are single-family residential parcels, it is for this reason local business communities are supportive of parcel taxes because the tax burden on commercial parcels large commercial parcels, is low. Business interest groups in California such as the Bay Area Council, the Silicon Valley Leadership Group, the Los Angeles Area Chamber of Commerce support parcel taxes that disproportionately burden single-family residential parcels. Significant fairness issues associated with parcel taxes arise concerning the appropriateness of singling out property owners to bear the additional tax burden for financing some public services and programs those services and programs that provide general benefits to the community at large or benefits to nonresidents of a community who may pay little or no taxes to the local government.
However, a study shows that the percentage of renters in a school district has no impact on the likelihood of getting a parcel tax measure approved in school districts. Parcel taxes don’t require any relationship between the tax amount paid and the benefits received; as a result, it is up to local voters in a parcel tax election to weigh and evaluate the merits of any parcel tax proposal. In some instances, other types of taxes may be more equitable. In other instances, other financing mechanisms may be more appropriate to finance all or part of the public services or improvements under consideration. For example, special assessments on real property are appropriately used to finance public services and improvements that specially benefit property above and beyond benefits received by the community at large; this is appropriate where a small number of parcels, such as large commercial parcels, receive special benefits not shared by the rest of the community. Local voters must consider the cumulative tax burden associated with a specific parcel tax proposal.
Some parcel tax proposals may be modest in amount but when added to the other parcel levies that alrea
The Bucknell Bison men's soccer team is an intercollegiate varsity sports team of Bucknell University in Lewisburg, Pennsylvania. They are a NCAA Division I member of the Patriot League. Through its history, Bucknell has played in the Middle Atlantic Conference, East Coast Conference and Patriot League. Bucknell has won all four of its Patriot League titles since 2006 and in doing so has been one of the most successful Patriot League teams in that time; the Bison are coached by Brendan Nash who has the best winning percentage and second most wins of any coach in program history. Bucknell has made seven appearances in the NCAA Division I Men's Soccer Championships; the Bison have advanced to the second round three times by defeating Penn State in 1974, George Mason in 2006 and Princeton in 2009. Emmitt Field at Holmes Stadium hosts games for Bucknell's women's soccer teams. Located on campus, the natural grass pitch was completed in 2005 with the remainder of the lighted stadium and grandstand finished in 2007.
The stadium has an official seating capacity of 1,250 with additional seating on the grass hill behind the north endline. The pitch surface is 120 by 75 yards; the field was dedicated as Bison Varsity Soccer Field on September 16, 2005, prior to Bucknell's 3-2 women's soccer victory over Marist. It has since played host to the Patriot League Men's Soccer Tournament in 2009 and the Patriot League women's soccer tournament in 2006, 2007 and 2016. Holmes Stadium is named to honor the generous gift from Stephen P. Holmes'79, Chairman and CEO of Wyndham Worldwide and includes Graham Field. Emmitt Field was rededicated as such in 2008 in honor of lead donor Richard Emmitt'67, General Partner at The Vertical Group. Updated: August 28, 2019Note: Flags indicate national team as defined under FIFA eligibility rules. Players may hold more than one non-FIFA nationality. Since 1929, Bucknell has had 13 head coaches. No games were played in 1945 1960 Lyman Ott 1960 Bob Schad 1976 Scott Strasburg 2009 Conor O'Brien 2013 Mayowa Alli 2004 Adam Edwards 2011, 2012 Brendan Burgdorf 2014 Jesse Klug 2014 Chris Thorsheim 1994, 1995 Greg Beatty 2001 Ryan Weber 2003, 2004 Jonathan Hemmert 2008 Chris Hennings 2009 Patrick Selwood 2012, 2013 Joe Meyer 2014, 2015 Jesse Klug 2003 Scott Visnic 2008, 2009 Conor O'Brien 2010 Brendan Burgdorf 2000 Bill Epley 2003, 2004 Michael Lookingland 2005 Tim Faneck 2005 Adam Edwards 2007 Joey Kuterbach 2002 Adam Edwards 2006 Nathan LaGrave 2010 Mayowa Alli 2006 Joey Kuterbach 2009 Patrick Selwood 2010 Ross Liberati 2014 Sebastiaan Blickman 1993 Craig Reynolds 2000, 2003, 2009 Brendan Nash