title: Reigh Count

abstract: Reigh Count was an American Hall of Fame Thoroughbred racehorse who won the 1928 Kentucky Derby and the 1929 Coronation Cup in England. Reigh Count was bred by Willis Sharpe Kilmer and foaled at Court Manor near New Market, Virginia.

text:
# Reigh Count

**Reigh Count** (April 13, 1925April 8, 1948) was an American Hall of Fame Thoroughbred racehorse who won the 1928 Kentucky Derby and the 1929 Coronation Cup in England.

Reigh Count was bred by Willis Sharpe Kilmer and foaled at Court Manor near New Market, Virginia.

## Racing career

### 1927: two-year-old season

He raced well as a two-year-old, winning four of fourteen races. He was initially trained by Hall of Fame inductee Henry McDaniel but after being sold to Fannie Hertz, by Bert S. Michell. A controversial finish in the Futurity Stakes at Belmont Park (the richest race in the United States at the time) possibly deprived him of another win. Just before the finish line, he held the lead. But due to either misjudgment of the finish line by his jockey or (possibly) intentional instructions by his owner, his stablemate Anita Peabody won by the barest of margins. The next day's *New York Times* photo captured the jockeys, side-by-side, looking at each other at the wire.

### 1928: three-year-old season

At age three Reigh Count was the dominant horse in America, winning six races including the 1928 Kentucky Derby. Jockey Chick Lang's victory three years earlier in the Queen's Plate made him the only Canadian jockey in history to win the most prestigious race both in Canada and in the United States. An injury kept Reigh Count out of both the Preakness and Belmont Stakes. However, later that summer in the Lawrence Realization, he defeated Preakess winner Victorian. That fall he took on and defeated older horses in the Jockey Club Gold Cup, which had a field including Chance Shot, Display, and Diavolo. Reigh Count's performances in 1928 earned him unofficial United States Horse of the Year honors. Although no formal award was made he was recognised in contemporary sources as "the champion racehorse of the year"

### 1929: four-year-old season

In 1929 Reigh Count was shipped to race in England at age four, with the Ascot Gold Cup as his principal objective and attracted considerable attention in the British press. In an interview in New York, Hertz announced that he believed Reigh Count to be the best horse in the world and that "he is over there to prove it". Reigh Count began his British campaign with disappointing efforts at Lingfield and Newbury where he was apparently unsuited by the cold weather and straight tracks. while his owner's "dazzling" racing silks provoked amusement among British racegoers. In Coronation Cup at Epsom on 5 June however Reigh Count recorded an important victory when he led in the last strides to win the race by a short head from Athford. Later in the month he contested the Gold Cup at Royal Ascot and finished second to Invershin. His improving British form led to some regret when he was returned to the United States shortly afterwards. *TIME magazine* reported on December 16, 1929 that his owner had turned down an offer of $1 million for Reigh Count, saying "I think a fellow who would pay $1,000,000 for a horse ought to have his head examined, and the fellow who turned it down must be absolutely unbalanced". Had the offer been accepted, it would have been by far the largest amount ever paid for a race horse.

## Stud record

Retired to stand at stud at his owner's Stoner Creek Stud in Paris, Kentucky, Reigh Count produced 22 graded stakes race winners including:

## Pedigree

Pedigree of Reigh Count
| Sire
Sunreigh | Sundridge | Amphion | Speculum *or* Rosebery |
| --- | --- | --- | --- |
| | | Suicide |
| | Sierra | Springfield |
| | Sanda |
| | Sweet Briar | **St. Frusquin** | **St. Simon** |
| | | **Isabel** |
| | Presentation | Orion |
| | Dubia |
| Dam
Contessina | Count Schomberg | Aughrim | Xenophon |
| | | Lashaway |
| | Clonavarn | Baliol |
| | Expectation |
| | Pitti | **St. Frusquin** | **St. Simon** |
| | | **Isabel** |
| | Florence | Wisdom |
| | Enigma |

## InfoBox

| Reigh Count | |
| --- | --- |
| Sire | Sunreigh |
| Grandsire | Sundridge |
| Dam | Contessina |
| Damsire | Count Schomberg |
| Sex | Stallion |
| Foaled | 1925 |
| Country | United States |
| Colour | Chestnut |
| Breeder | Willis Sharpe Kilmer |
| Owner | Fannie Hertz. Racing colours: Yellow, black circle on sleeves, yellow cap. |
| Trainer | Henry McDaniel
Bert S. Michell |
| Record | 27: 12-4-0 |
| Earnings | $180,795 |
| Major wins | |
| Walden Stakes (1927)
Kentucky Jockey Club Stakes (1927)
Huron Handicap (1928)
Saratoga Cup (1928)
Lawrence Realization (1928)
Miller Stakes (1928)
Jockey Club Gold Cup (1928)
Coronation Cup (1929)
**U.S. Triple Crown series:**
Kentucky Derby (1928) | |
| Awards | |
| U.S. Champion 2-Yr-Old Colt (1927)
U.S. Champion 3-Yr-Old Colt (1928)
United States Horse of the Year (1928) | |
| Honours | |
| United States Racing Hall of Fame (1978)
Reigh Count Drive in Florence, Kentucky | |


title: Melanella baldra

abstract: Melanella baldra is a species of sea snail, a marine gastropod mollusk in the family Eulimidae. The species is one of many species known to exist within the genus, Melanella.

text:
# Melanella baldra

***Melanella baldra*** is a species of sea snail, a marine gastropod mollusk in the family Eulimidae. The species is one of many species known to exist within the genus, *Melanella*.

## InfoBox

| *Melanella baldra* | |
| --- | --- |
|
| Scientific classification | |
| Domain: | Eukaryota |
| Kingdom: | Animalia |
| Phylum: | Mollusca |
| Class: | Gastropoda |
| Subclass: | Caenogastropoda |
| Order: | Littorinimorpha |
| Family: | Eulimidae |
| Genus: | *Melanella* |
| Species: | ***M. baldra*** |
| Binomial name | |
| ***Melanella baldra***<br>Bartsch, 1917 | |
|


title: Whiplash (Metallica song)

abstract: "Whiplash" is a song by American heavy metal band Metallica. It was released as the first single from their debut album, Kill 'Em All, and the band's debut single overall, released on August 8, 1983. The song has been covered a number of times, most notably by Motörhead, whose version won a Grammy Award for Best Metal Performance. The single also includes fake live performances of "Seek & Destroy" and "Phantom Lord", which are actually alternate studio recordings with overdubbed crowd noise.

text:
# Whiplash (Metallica song)

"**Whiplash**" is a song by American heavy metal band Metallica. It was released as the first single from their debut album, *Kill 'Em All*, and the band's debut single overall, released on August 8, 1983. The song has been covered a number of times, most notably by Motörhead, whose version won a Grammy Award for Best Metal Performance.

The single also includes fake live performances of "Seek & Destroy" and "Phantom Lord", which are actually alternate studio recordings with overdubbed crowd noise.

## Live performances

"Whiplash" was first played live in October 23, 1982, and was one of the last songs Metallica wrote for *Kill 'Em All*. As of 2022 the song has been played 953 times.

## Cover versions and appearances in media

## Track listing

US single (vinyl)

| No. | Title | Length |
| --- | --- | --- |
| 1. | "Jump in the Fire" | 4:41 |
| 2. | "Whiplash (Special Neckbrace Remix)" | 4:24 |
| 3. | "Seek & Destroy" (Live) | 7:04 |
| 4. | "Phantom Lord" (Live) | 4:52 |

US single (cassette maxi-single)

| No. | Title | Length |
| --- | --- | --- |
| 1. | "Jump in the Fire" | 4:41 |
| 2. | "(Anesthesia) – Pulling Teeth" (instrumental) | 4:15 |
| 3. | "Whiplash (Special Neckbrace Remix)" | 4:24 |
| 4. | "Seek & Destroy" (Live) | 7:04 |
| 5. | "Phantom Lord" (Live) | 4:52 |

## Personnel

Credits are adapted from *Kill 'Em All* liner notes.

## InfoBox

| "Whiplash" | |
| --- | --- |
|  | |
| Single by Metallica | |
| from the album  *Kill 'Em All* | |
| B-side | "Whiplash (Special Neckbrace Remix)" |
| Released | August 8, 1983 |
| Recorded | May 10–27, 1983 at Music America Studios (Rochester, New York) |
| Genre | Thrash metal |
| Length | 4:10 |
| Label | Megaforce |
| Songwriter(s) |  |
| Producer(s) |  |
| Metallica singles chronology | |
| "**Whiplash**"
(1983) "Jump in the Fire"
(1984) | |
|  | |
| Audio sample | |
| Whiplash | |
|  | |


title: Panic of 1907

abstract: The Panic of 1907, also known as the 1907 Bankers' Panic or Knickerbocker Crisis, was a financial crisis that took place in the United States over a three-week period starting in mid-October, when the New York Stock Exchange suddenly fell almost 50% from its peak the previous year. The panic occurred during a time of economic recession, and there were numerous runs affecting banks and trust companies. The 1907 panic eventually spread throughout the nation when many state and local banks and businesses entered bankruptcy. The primary causes of the run included a retraction of market liquidity by a number of New York City banks and a loss of confidence among depositors, exacerbated by unregulated side bets at bucket shops. The panic was triggered by the failed attempt in October 1907 to corner the market on stock of the United Copper Company. When the bid failed, banks that had lent money to the cornering scheme suffered runs that later spread to affiliated banks and trusts, leading a week later to the downfall of the Knickerbocker Trust Company, New York City's third-largest trust. The collapse of the Knickerbocker spread fear throughout the city's trusts as regional banks withdrew reserves from New York City banks. The panic then extended across the nation as vast numbers of people withdrew deposits from their regional banks, causing the 8th-largest decline in U.S. stock market history. The panic might have deepened if not for the intervention of financier J. P. Morgan, who pledged large sums of his own money and convinced other New York bankers to do the same to shore up the banking system. That highlighted the limitations of the US Independent Treasury system, which managed the nation's money supply but was unable to inject sufficient liquidity back into the market. By November, the financial contagion had largely ended, only to be replaced by a further crisis due to the heavy borrowing of a large brokerage firm using the stock of Tennessee Coal, Iron and Railroad Company (TC&I) as collateral. Collapse of TC&I's stock price was averted by an emergency takeover by Morgan's U.S. Steel Corporation, a move approved by the trust-busting President Theodore Roosevelt. The following year, Senator Nelson W. Aldrich, a leading Republican, established and chaired a commission to investigate the crisis and propose future solutions, which led to the creation of the Federal Reserve System.

text:
# Panic of 1907

The **Panic of 1907**, also known as the **1907 Bankers' Panic** or **Knickerbocker Crisis**, was a financial crisis that took place in the United States over a three-week period starting in mid-October, when the New York Stock Exchange suddenly fell almost 50% from its peak the previous year. The panic occurred during a time of economic recession, and there were numerous runs affecting banks and trust companies. The 1907 panic eventually spread throughout the nation when many state and local banks and businesses entered bankruptcy. The primary causes of the run included a retraction of market liquidity by a number of New York City banks and a loss of confidence among depositors, exacerbated by unregulated side bets at bucket shops.

The panic was triggered by the failed attempt in October 1907 to corner the market on stock of the United Copper Company. When the bid failed, banks that had lent money to the cornering scheme suffered runs that later spread to affiliated banks and trusts, leading a week later to the downfall of the Knickerbocker Trust Company, New York City's third-largest trust. The collapse of the Knickerbocker spread fear throughout the city's trusts as regional banks withdrew reserves from New York City banks. The panic then extended across the nation as vast numbers of people withdrew deposits from their regional banks, causing the 8th-largest decline in U.S. stock market history.

The panic might have deepened if not for the intervention of financier J. P. Morgan, who pledged large sums of his own money and convinced other New York bankers to do the same to shore up the banking system. That highlighted the limitations of the US Independent Treasury system, which managed the nation's money supply but was unable to inject sufficient liquidity back into the market. By November, the financial contagion had largely ended, only to be replaced by a further crisis due to the heavy borrowing of a large brokerage firm using the stock of Tennessee Coal, Iron and Railroad Company (TC&I) as collateral. Collapse of TC&I's stock price was averted by an emergency takeover by Morgan's U.S. Steel Corporation, a move approved by the trust-busting President Theodore Roosevelt. The following year, Senator Nelson W. Aldrich, a leading Republican, established and chaired a commission to investigate the crisis and propose future solutions, which led to the creation of the Federal Reserve System.

## Economic conditions

When United States President Andrew Jackson allowed the charter of the Second Bank of the United States to expire in 1836, the U.S. was without any sort of central bank, and the money supply in New York City fluctuated with the country's annual agricultural cycle. Each autumn money flowed out of the city as harvests were purchased and—in an effort to attract money back—interest rates were raised. Foreign investors then sent their money to New York to take advantage of the higher rates. From the January 1906 Dow Jones Industrial Average high of 103, the market began a modest correction that would continue throughout the year. The April 1906 earthquake that devastated San Francisco contributed to the market instability, prompting an even greater flood of money from New York to San Francisco to aid reconstruction. A further stress on the money supply occurred in late 1906, when the Bank of England raised its interest rates, partly in response to UK insurance companies paying out so much to US policyholders, and more funds remained in London than expected. From their peak in January, stock prices declined 18% by July 1906. By late September, stocks had recovered about half of their losses.

The Hepburn Act, which gave the Interstate Commerce Commission (ICC) the power to set maximum railroad rates, became law in July 1906. This depreciated the value of railroad securities. Between September 1906 and March 1907, the stock market slid, losing 7.7% of its capitalization. Between March 9 and 26, stocks fell a further 9.8%. (This March collapse is sometimes referred to as a "rich man's panic".) The economy remained volatile through the summer. A number of shocks hit the system: the stock of Union Pacific—among the most common stocks used as collateral—fell 50 points; that June an offering of New York City bonds failed; in July the copper market collapsed; in August the Standard Oil Company was fined $29 million for antitrust violations. In the first nine months of 1907, stocks were lower by 24.4%.

On July 27, *The Commercial & Financial Chronicle* noted that "the market keeps unstable ... no sooner are these signs of new life in evidence than something like a suggestion of a new outflow of gold to Paris sends a tremble all through the list, and the gain in values and hope is gone". Several bank runs occurred outside the US in 1907: in Egypt in April and May; in Japan in May and June; in Germany and Chile in early October. The fall season was always a vulnerable time for the banking system—combined with the roiled stock market, even a small shock could have grave repercussions.

## The panic

Timeline of panic in New York City
| Monday, October 14 | Otto Heinze begins purchasing to corner the stock of United Copper. |
| --- | --- |
| Wednesday, October 16 | Heinze's corner fails spectacularly. Heinze's brokerage house, Gross & Kleeberg is forced to close. This is the date traditionally cited as when the corner failed. |
| Thursday, October 17 | The Exchange suspends Otto Heinze and Company. The State Savings Bank of Butte, Montana, owned by Augustus Heinze announces it is insolvent. Augustus is forced to resign from Mercantile National Bank. Runs begin at Augustus' and his associate Charles W. Morse's banks. |
| Sunday, October 20 | The New York Clearing House forces Augustus and Morse to resign from all their banking interests. |
| Monday, October 21 | Charles T. Barney is forced to resign from the Knickerbocker Trust Company because of his ties to Morse and Heinze. The National Bank of Commerce says it will no longer serve as clearing house. |
| Tuesday, October 22 | A bank run forces the Knickerbocker to suspend operations. |
| Wednesday, October 23 | J.P. Morgan persuades other trust company presidents to provide liquidity to the Trust Company of America, staving off its collapse. |
| Thursday, October 24 | Treasury Secretary George Cortelyou agrees to deposit Federal money in New York banks. Morgan persuades bank presidents to provide $23 million to the New York Stock Exchange to prevent an early closure. |
| Friday October 25 | Crisis is again narrowly averted at the Exchange. |
| Sunday, October 27 | The City of New York tells Morgan associate George Perkins that if they cannot raise $20–30 million by November 1, the city will be insolvent. |
| Tuesday, October 29 | Morgan purchased $30 million in city bonds, discreetly averting bankruptcy for the city. |
| Saturday, November 2 | Moore & Schley, a major brokerage, nears collapse because its loans were backed by the Tennessee Coal, Iron & Railroad Company (TC&I), a stock whose value is uncertain. A proposal is made for U.S. Steel to purchase TC&I. |
| Sunday, November 3 | A plan is finalized for U.S. Steel to take over TC&I. |
| Monday, November 4 | President Theodore Roosevelt approves U.S. Steel's takeover of TC&I, despite anticompetitive concerns. |
| Tuesday, November 5 | Markets are closed for Election Day (no federal elections were actually held this year). |

### Cornering United Copper

The 1907 panic began with a stock manipulation scheme to corner the market in F. Augustus Heinze's United Copper Company. Heinze had made a fortune as a copper magnate in Butte, Montana. In 1906 he moved to New York City, where he formed a close relationship with notorious Wall Street banker Charles W. Morse. Morse had once successfully cornered New York City's ice market, and together with Heinze gained control of many banks—the pair served on the boards of at least six national banks, ten state banks, five trust companies and four insurance firms.

Augustus' brother, Otto, devised the scheme to corner United Copper, believing that the Heinze family already controlled a majority of the company. He also believed that a significant number of the Heinzes' shares had been borrowed, and sold short, by speculators betting that the stock price would drop, and that they could thus repurchase the borrowed shares cheaply, pocketing the difference. Otto proposed a short squeeze, in which the Heinzes would aggressively purchase as many remaining shares as possible, and then force the short sellers to pay for their borrowed shares. The aggressive purchasing would drive up the share price, and, being unable to find shares elsewhere, the short sellers would have no option but to turn to the Heinzes, who could then name their price.

To finance the scheme, Otto, Augustus and Charles Morse met with Charles T. Barney, president of the city's third-largest trust, the Knickerbocker Trust Company. Barney had provided financing for previous Morse schemes. Morse, however, cautioned Otto that in order to attempt the squeeze, Otto needed much more money than Barney had, and Barney declined to provide funding. Otto decided to attempt the corner anyway. On Monday, October 14, he began aggressively purchasing shares of United Copper, which rose in one day from $39 to $52 per share. On Tuesday (Oct. 15), he issued the call for short sellers to return the borrowed stock. The share price rose to nearly $60, but the short sellers were able to find plenty of United Copper shares from sources other than the Heinzes. Otto had misread the market, and the share price of United Copper began to collapse.

The stock closed at $30 on Tuesday and fell to $10 by Wednesday (Oct. 16). Otto Heinze was ruined. The stock of United Copper was traded outside the hall of the New York Stock Exchange, literally an outdoor market "on the curb" (this curb market would later become the American Stock Exchange). After the crash, *The Wall Street Journal* reported, "Never has there been such wild scenes on the Curb, so say the oldest veterans of the outside market".

### Contagion

The failure of the corner left Otto unable to meet his obligations and sent his brokerage house, Gross & Kleeberg, into bankruptcy. On Thursday, October 17, the New York Stock Exchange suspended Otto's trading privileges. As a result of United Copper's collapse, the State Savings Bank of Butte Montana (owned by F. Augustus Heinze) announced its insolvency. The Montana bank had held United Copper stock as collateral against some of its lending and had been a correspondent bank for the Mercantile National Bank in New York City, of which F. Augustus Heinze was then president.

F. Augustus Heinze's association with the corner and the insolvent State Savings Bank proved too much for the board of the Mercantile to accept. Although they forced him to resign before lunch time, by then it was too late. As news of the collapse spread, depositors rushed *en masse* to withdraw money from the Mercantile National Bank. The Mercantile had enough capital to withstand a few days of withdrawals, but depositors began to pull cash from the banks of the Heinzes' associate Charles W. Morse. Runs occurred at Morse's National Bank of North America and the New Amsterdam National. Afraid of the impact the tainted reputations of Augustus Heinze and Morse could have on the banking system, the New York Clearing House (a consortium of the city's banks) forced Morse and Heinze to resign all banking interests. By the weekend after the failed corner, there was not yet systemic panic. Funds were withdrawn from Heinze-associated banks, only to be deposited with other banks in the city.

A week later many regional stock exchanges throughout the nation were closing or limiting trading. For example, the Pittsburgh city's stock exchange closed for three months starting on October 23, 1907.

### Panic hits the trusts

In the early 1900s, trust companies were booming; in the decade before 1907, their assets had grown by 244%. During the same period, national bank assets grew by 97%, while state banks in New York increased by 82%. The leaders of the high-flying trusts were mainly prominent members of New York's financial and social circles. One of the most respected was Charles T. Barney, whose late father-in-law William Collins Whitney was a famous financier. Barney's Knickerbocker Trust Company was the third-largest trust in New York.

Because of past association with Charles W. Morse and F. Augustus Heinze, on Monday, October 21, the board of the Knickerbocker asked that Barney resign (depositors may have first begun to pull deposits from the Knickerbocker on October 18, prompting the concern). That day, the National Bank of Commerce where J.P. Morgan was a dominant factor, announced it would not serve as clearing house for the Knickerbocker. On October 22, the Knickerbocker faced a classic bank run. From the bank's opening, the crowd grew. As *The New York Times* reported, "as fast as a depositor went out of the place ten people and more came asking for their money \[and the police\] were asked to send some men to keep order". Two van loads of notes were quickly unloaded, yet even this failed to calm the panic stricken depositors. Directors and other officials of the Trust forced their way through the crowd, assuring them that everyone would be paid. In less than three hours, $8 million was withdrawn from the Knickerbocker. Shortly after noon it was forced to suspend operations.

As news spread, other banks and trust companies were reluctant to lend any money. The interest rates on loans to brokers at the stock exchange soared to 70% and, with brokers unable to get money, stock prices fell to a low not seen since December 1900. The panic quickly spread to two other large trusts, Trust Company of America and Lincoln Trust Company. By Thursday, October 24, a chain of failures littered the street: Twelfth Ward Bank, Empire City Savings Bank, Hamilton Bank of New York, First National Bank of Brooklyn, International Trust Company of New York, Williamsburg Trust Company of Brooklyn, Borough Bank of Brooklyn, Jenkins Trust Company of Brooklyn and the Union Trust Company of Providence.

### J. P. Morgan

When the chaos began to shake the confidence of New York's banks, the city's most famous banker was out of town. J. P. Morgan, the eponymous president of J.P. Morgan & Co., was attending a church convention in Richmond, Virginia. Morgan was not only the city's wealthiest and most well-connected banker, but he had experience with other similar financial crises—he had helped rescue the U.S. Treasury during the Panic of 1893. As news of the crisis gathered, Morgan returned to Wall Street from his convention late on the night of Saturday, October 19. The following morning, the library of Morgan's brownstone at Madison Avenue and 36th St. had become a revolving door of New York City bank and trust company presidents arriving to share information about (and seek help surviving) the impending crisis.

Morgan and his associates examined the books of the Knickerbocker Trust and decided it was insolvent, so they did not intervene to stop the run. Its failure, however, triggered runs on even healthy trusts, prompting Morgan to take charge of the rescue operation. On the afternoon of Tuesday, October 22, the president of the Trust Company of America asked Morgan for assistance. That evening Morgan conferred with George F. Baker, the president of First National Bank, James Stillman of the National City Bank of New York (the ancestor of Citibank), and the United States Secretary of the Treasury, George B. Cortelyou. Cortelyou said that he was ready to deposit government money in the banks to help shore up their deposits. After an overnight audit of the Trust Company of America showed the institution to be sound, on Wednesday afternoon Morgan declared, "This is the place to stop the trouble, then."

As a run began on the Trust Company of America, Morgan worked with Stillman and Baker to liquidate the company's assets to allow the bank to pay depositors. The bank survived to the close of business, but Morgan knew that additional money would be needed to keep it solvent through the following day. That night he assembled the presidents of the other trust companies and held them in a meeting until midnight, when they agreed to provide loans of $8.25 million to allow the Trust Company of America to stay open the next day. On Thursday morning Cortelyou deposited around $25 million into a number of New York banks. John D. Rockefeller, the wealthiest man in the United States, deposited a further $10 million in Stillman's National City Bank. Rockefeller's massive deposit left the National City Bank with the deepest reserves of any bank in the city. To instill public confidence, Rockefeller phoned Melville Stone, the manager of the Associated Press, and told him that he would pledge half of his wealth to maintain U.S. credit.

### Stock exchange nears collapse

Despite the infusion of cash, the banks of New York were reluctant to make the short-term loans they typically provided to facilitate daily stock trades. Prices on the exchange began to crash, owing to the lack of funds to finance purchases. At 1:30 p.m. Thursday, October 24, Ransom Thomas, the president of the New York Stock Exchange, rushed to Morgan's offices to tell him that he would have to close the exchange early. Morgan was emphatic that an early close of the exchange would be catastrophic.

Morgan summoned the presidents of the city's banks to his office. They started to arrive at 2 p.m.; Morgan informed them that as many as 50 stock exchange houses would fail unless $25 million was raised in 10 minutes. By 2:16 p.m., 14 bank presidents had pledged $23.6 million to keep the stock exchange afloat. The money reached the market at 2:30 p.m., in time to finish the day's trading, and by the 3 o'clock market close, $19 million had been loaned out. Disaster was averted. Morgan usually eschewed the press, but as he left his offices that night he made a statement to reporters: "If people will keep their money in the banks, everything will be all right".

Friday, however, saw more panic on the exchange. Morgan again approached the bank presidents, but this time was only able to convince them to pledge $9.7 million. In order for this money to keep the exchange open, Morgan decided the money could not be used for margin sales. The volume of trading on Friday was 2/3 that of Thursday. The markets again narrowly made it to the closing bell.

### Crisis of confidence

Morgan, Stillman, Baker and the other city bankers were unable to pool money indefinitely. Even the U.S. Treasury was low on funds. Public confidence needed to be restored, and on Friday evening the bankers formed two committees—one to persuade the clergy to calm their congregations on Sunday, and a second to explain to the press the various aspects of the financial rescue package. Europe's most famous banker, Lord Rothschild, sent word of his "admiration and respect" for Morgan. In an attempt to gather confidence, the Treasury Secretary Cortelyou agreed that if he returned to Washington it would send a signal to Wall Street that the worst had passed.

John D. Rockefeller, George B. Cortelyou, Lord Rothschild and James Stillman, some of the best-known names on Wall Street. They tried to restore confidence in the economy.

To ensure a free flow of funds on Monday, the New York Clearing House issued $100 million in loan certificates to be traded between banks to settle balances, allowing them to retain cash reserves for depositors. Reassured both by the clergy and the newspapers, and with bank balance sheets flush with cash, a sense of order returned to New York that Monday.

Unbeknownst to Wall Street, a new crisis was being averted in the background. On Sunday, Morgan's associate, George Perkins, was informed that the City of New York required at least $20 million by November 1 or it would go bankrupt. The city tried to raise money through a standard bond issue, but failed to gather enough financing. On Monday and again on Tuesday, New York Mayor George McClellan approached Morgan for assistance. In an effort to avoid the disastrous signal that a New York City bankruptcy would send, Morgan contracted to purchase $30 million worth of city bonds.

### Drama at the library

Although calm was largely restored in New York by Saturday, November 2, yet another crisis loomed. One of the exchange's largest brokerage firms, Moore & Schley, was heavily in debt and in danger of collapse. The firm had borrowed heavily, using shares of the Tennessee Coal, Iron and Railroad Company (TC&I) as collateral. With the value of the thinly traded stock under pressure, many banks would likely call the loans of Moore & Schley on Monday and force an *en masse* liquidation of the firm's stock. If that occurred it would send TC&I shares plummeting, devastating Moore and Schley and triggering further panic in the market.

To avert the collapse of Moore & Schley, Morgan called an emergency conference at his library Saturday morning. A proposal was made that the U.S. Steel Corporation, a company Morgan had helped form through the merger of the steel companies of Andrew Carnegie and Elbert Gary, would acquire TC&I. This would effectively save Moore & Schley and avert the crisis. The executives and board of U.S. Steel studied the situation and offered to either loan Moore & Schley $5 million, or buy TC&I for $90 a share. By 7 p.m. an agreement had not been reached and the meeting adjourned.

By then, Morgan was drawn into another situation. There was deep concern that the Trust Company of America and the Lincoln Trust might fail to open on Monday due to continuing runs by depositors. On Saturday evening 40–50 bankers gathered at the library to discuss the crisis, with the clearing-house bank presidents in the East room and the trust company executives in the West room. Morgan and those dealing with the Moore & Schley situation moved to the librarian's office. There Morgan told his counselors that he would agree to help shore up Moore & Schley only if the trust companies would work together to bail out their weakest brethren. The discussion among the bankers continued late into Saturday night but without much progress. Around midnight, J. P. Morgan informed a leader of the trust company presidents that keeping Moore & Schley afloat would require $25 million, and he would not commit those funds unless the problems with the trust companies could also be resolved. The trust company executives understood they would not receive further help from Morgan; they would have to finance any bailout of the two struggling trust companies.

At 3 a.m. about 120 bank and trust company officials assembled to hear a full report on the status of the failing trust companies. While the Trust Company of America was barely solvent, the Lincoln Trust Company was probably $1 million short of what it needed to cover depositor accounts. As discussion ensued, the bankers realized that Morgan had locked them in the library and pocketed the key to force a solution, the sort of strong-arm tactic he had been known to use in the past. Morgan then entered the talks and advised the trust companies that they must provide a loan of $25 million to save the weaker institutions. The trust presidents were still reluctant to act, but Morgan informed them that if they did not it would lead to a complete collapse of the banking system. Through his considerable influence, at about 4:45 a.m. he persuaded the unofficial leader of the trust companies to sign the agreement, and the remainder of the bankers followed. Having received these commitments, Morgan allowed the bankers to go home.

On Sunday afternoon and into the evening, Morgan, Perkins, Baker and Stillman, along with U.S. Steel's Gary and Henry Clay Frick, worked at the library to finalize the deal for U.S. Steel to buy TC&I and by Sunday night had a plan for acquisition. But one obstacle remained: the anti-trust crusading President Theodore Roosevelt, who had made breaking up monopolies a focus of his presidency.

Frick and Gary traveled overnight by train to the White House to implore Roosevelt to set aside the application of the Sherman Antitrust Act and allow—before the market opened—a company that already held a 60% share of the steel market to make a large acquisition. Roosevelt's secretary refused to see them, but Frick and Gary convinced James Rudolph Garfield, the Secretary of the Interior, to bypass the secretary and arrange a meeting with the president. With less than an hour before the Stock Exchange opened, Roosevelt and Secretary of State Elihu Root began to review the proposed takeover and appreciate the crash likely to ensue if the merger was not approved. Roosevelt relented; he later recalled of the meeting, "It was necessary for me to decide on the instant before the Stock Exchange opened, for the situation in New York was such that any hour might be vital. I do not believe that anyone could justly criticize me for saying that I would not feel like objecting to the purchase under those circumstances". When news reached New York, confidence soared. The *Commercial & Financial Chronicle* reported that "the relief furnished by this transaction was instant and far-reaching". The final crisis of the panic had been averted.

## Aftermath

The panic of 1907 occurred during a lengthy economic contraction, measured by the National Bureau of Economic Research as occurring between May 1907 and June 1908. The interrelated contraction, bank panic, and falling stock market resulted in significant economic disruption. Industrial production dropped further than after any previous bank run, and 1907 saw the second-highest volume of bankruptcies to that date. Production fell by 11% and imports by 26%, while unemployment rose to 8% from under 3%. Immigration dropped to 750,000 people in 1909, from 1.2 million two years earlier.

Since the end of the Civil War, the United States had experienced panics of varying severity. Economists Charles Calomiris and Gary Gorton rate the worst panics as those leading to widespread bank suspensions: the panics of 1873, 1893, and 1907, and a suspension in 1914. Widespread suspensions were forestalled through coordinated actions during the 1884 and 1890 panics. A bank crisis in 1896, in which there was a perceived need for coordination, is also sometimes classified as a panic.

The frequency of crises and the severity of the 1907 panic added to concern about the outsized role of J.P. Morgan and renewed impetus toward a national debate on reform. In May 1908, Congress passed the Aldrich–Vreeland Act, which established the National Monetary Commission to investigate the panic and to propose legislation to regulate banking.

### Central bank

A significant difference between the European and U.S. banking systems was the absence of a central bank in the United States. European states were able to extend the supply of money during periods of low cash reserves. The belief that the U.S. economy was vulnerable without a central bank was not new. Early in 1907, banker Jacob Schiff of Kuhn, Loeb & Co. warned in a speech to the New York Chamber of Commerce that "unless we have a central bank with adequate control of credit resources, this country is going to undergo the most severe and far reaching money panic in its history".

In 1908: Frank A. Vanderlip led a U.S. business delegation to Japan to meet with Japanese financial leaders including Taka Kawada, Shibusawa Eiichi and his son Shibusawa Masao, also founding members of Mitsui & Co., Takuma Dan & Takamine Mitsui with the goal allying with Japan to resolve the Panic of 1907 and the unstable U.S. stock market.

Aldrich convened a secret conference with a number of the nation's leading financiers at the Jekyll Island Club, off the coast of Georgia, to discuss monetary policy and the banking system in November 1910. Aldrich and A. P. Andrew (Assistant Secretary of the Treasury Department), Paul Warburg (representing Kuhn, Loeb & Co.), Frank A. Vanderlip (James Stillman's successor as president of the National City Bank of New York), Henry P. Davison (senior partner of J. P. Morgan Company), Charles D. Norton (president of the Morgan-dominated First National Bank of New York), and Benjamin Strong (representing J. P. Morgan), produced a design for a "National Reserve Bank".

The final report of the National Monetary Commission was published on January 11, 1911. For nearly two years legislators debated the proposal, and it was not until December 23, 1913, that Congress passed the Federal Reserve Act. President Woodrow Wilson signed the legislation immediately, and the legislation was enacted on the same day, creating the Federal Reserve System. Charles Hamlin became the Fed's first chairman, and none other than Morgan's deputy Benjamin Strong became president of the Federal Reserve Bank of New York, the most important regional bank, with a permanent seat on the Federal Open Market Committee.

### Pujo Committee

Although Morgan was briefly seen as a hero, widespread fears concerning plutocracy and concentrated wealth soon eroded this view. Morgan's bank had survived, but the trust companies that were a growing rival to traditional banks were badly damaged. Some analysts believed that the panic had been engineered to damage confidence in trust companies so that banks would benefit. Others believed Morgan took advantage of the panic to allow his U.S. Steel company to acquire TC&I. Although Morgan lost $21 million in the panic, and the significance of the role he played in staving off worse disaster is undisputed, he also became the focus of intense scrutiny and criticism.

The chair of the House Committee on Banking and Currency, Representative Arsène Pujo (La. 7th), convened a special committee to investigate a "money trust", the *de facto* monopoly of Morgan and New York's other most powerful bankers. The committee issued a scathing report on the banking trade and found that the officers of J. P. Morgan & Co. also sat on the boards of directors of 112 corporations with a market capitalization of $22.5 billion (the total capitalization of the New York Stock Exchange was then estimated at $26.5 billion).

Although suffering ill health, J. P. Morgan testified before the Pujo Committee and faced several days of questioning from Samuel Untermyer. Untermyer and Morgan's famous exchange on the fundamentally psychological nature of banking—that it is an industry built on trust—is often quoted in business articles:

**Untermyer:** Is not commercial credit based primarily upon money or property?
**Morgan:** No, sir. The first thing is character.
**Untermyer:** Before money or property?
**Morgan:** Before money or anything else. Money cannot buy it … a man I do not trust could not get money from me on all the bonds in Christendom.

Associates of Morgan blamed his continued physical decline on the hearings. He became ill in February and died on March 31, 1913, nine months before the Federal Reserve officially replaced the "money trust" as lender of last resort.

1. "AMERICAN BANKS "IN THE JUNGLE"". *The Advertiser*. Adelaide. March 16, 1933. p. 8. Retrieved November 22, 2012  via National Library of Australia.
2. Yale M. Braunstein, "The Role of Information Failures in the Financial Meltdown" Archived December 22, 2009, at the Wayback Machine, School of Information, UC Berkeley, Summer 2009
3. "What Prior Market Crashes Can Teach Us About Navigating the Current One". *Morningstar, Inc*. Retrieved June 25, 2020.
4. Panic of 1907: J.P. Morgan Saves the Day
5. Born of a Panic: Forming the Fed System
6. Tucker, Abigail (October 9, 2008). "The Financial Panic of 1907: Running from History". *Smithsonian Magazine*. Retrieved September 27, 2017.
7. Tallman & Moen 1990, pp. 3–4
8. Odell & Weidenmier 2004
9. "Paul Saffo, ABC News (April 17, 2008)" (PDF). Archived from the original (PDF) on June 8, 2023. Retrieved August 30, 2015.
10. Tallman & Moen 1990, p. 4
11. Noyes 1909, pp. 361–2
12. Edwards 1907, p. 66
13. As measured by an index of all listed stocks, according to Bruner & Carr 2007, p. 19
14. Bruner & Carr 2007, p. 20
15. Kindleberger & Aliber 2005, p. 102
16. Bruner & Carr 2007, p. 32
17. Bruner & Carr 2007, p. 31
18. Distilled from Bruner & Carr 2007
19. Bruner & Carr 2007, pp. 38–40
20. Bruner & Carr 2007, pp. 43–44
21. Bruner & Carr 2007, p. 45
22. Bruner & Carr 2007, pp. 47–48
23. Bruner & Carr 2007, p. 49
24. Bruner & Carr 2007, pp. 51–55
25. Bruner & Carr 2007, pp. 61–62
26. Tallman & Moen 1990, p. 7
27. Historic Pittsburg Archived February 7, 2017, at the Wayback Machine
28. Moen & Tallman 1992, p. 612
29. Bruner & Carr 2007, p. 68
30. Bruner & Carr 2007, p. 79
31. "WHEN THE POUND SAVED THE DOLLAR". *Western Argus*. Kalgoorlie, WA. December 8, 1931. p. 36. Retrieved November 22, 2012  via National Library of Australia.
32. Bruner & Carr 2007, p. 85
33. Bruner & Carr 2007, p. 101
34. Bruner & Carr 2007, pp. 83–86
35. Chernow 1990, p. 123
36. Bruner & Carr 2007, pp. 87–88
37. Bruner & Carr 2007, p. 93
38. Tallman & Moen 1990, p. 8
39. Chernow 1998, pp. 542–44
40. Bruner & Carr 2007, p. 99
41. Chernow 1990, p. 125
42. Bruner & Carr 2007, pp. 100–01
43. Bruner & Carr 2007, pp. 102–03
44. Bruner & Carr 2007, pp. 103–07
45. Bruner & Carr 2007, p. 108
46. Chernow 1990, p. 126
47. Tallman & Moen 1990, p. 9
48. Bruner & Carr 2007, p. 111
49. Bruner & Carr 2007, pp. 111–12
50. Bruner & Carr 2007, p. 116
51. Bruner & Carr 2007, pp. 116–117
52. Bruner & Carr 2007, p. 122
53. Bruner & Carr 2007, p. 124
54. Chernow 1990, p. 127
55. Bruner & Carr 2007, pp. 124–127
56. Bruner & Carr 2007, p. 131
57. Bruner & Carr 2007, p. 132
58. Chernow 1990, pp. 128–29
59. Bruner & Carr 2007, p. 133
60. Bruner & Carr 2007, pp. 132–33
61. US Business Cycle Expansions and Contractions, National Bureau of Economic Research. Retrieved on September 22, 2008.
62. Calomiris & Gorton 1992, p. 114
63. Bruner & Carr 2007, pp. 141–42
64. Smith 2004, pp. 99–100
65. Miron 1986, p. 130
66. Prins 2014, Chapter 1: The Early 1910s: Post-Panic Creature and Party Posturings
67. "1908 Photo: Frank A. Vanderlip leads a U.S. business delegation to Japan to meet with Japanese business leaders including Shibusawa Eiichi and representatives of Mitsui & Co. for their assistance in resolving The Panic of 1907 and the unstable U.S. Stock Market". *TheEmperorandtheSpy.com*. 2020.
68. Bruner & Carr 2007, p. 143
69. Bruner & Carr 2007, p. 146
70. McNelis 1969, pp. 154–67
71. Chernow 1990, pp. 122–123
72. Chernow 1990, p. 148
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77. Chernow 1990, p. 154

## Bibliography


title: Orpheus, Ohio

abstract: Orpheus is an unincorporated community in Bloomfield Township, Jackson County, Ohio, United States.

text:
# Orpheus, Ohio

**Orpheus** is an unincorporated community in Bloomfield Township, Jackson County, Ohio, United States.

## Location

It is located northeast of Oak Hill and east of Vega at the intersection of Orpheus-Keystone Road and Orpheus Road, at 38°57′47″N 82°27′30″W / 38.96306°N 82.45833°W / 38.96306; -82.45833.

## Establishments

The Orpheus Post Office was established on September 15, 1888, and discontinued on September 14, 1907. Mail service is now handled through the Rempel branch.

## InfoBox

| Orpheus, Ohio | |
| --- | --- |
| Unincorporated community | |
| Orpheus, OhioLocation of Orpheus, Ohio | |
| Coordinates: 38°57′47″N 82°27′30″W / 38.96306°N 82.45833°W / 38.96306; -82.45833 | |
| Country | United States |
| State | Ohio |
| Counties | Jackson |
| Elevation | 879 ft (268 m) |
| Time zone | UTC-5 (Eastern (EST)) |
| Summer (DST) | UTC-4 (EDT) |
| ZIP code | 45685 |
| Area code | 740 |
| GNIS feature ID | 1044196 |


title: Guindon v Canada

abstract: Guindon v Canada, 2015 SCC 41 is a landmark decision of the Supreme Court of Canada on the distinction between criminal and regulatory penalties, for the purposes of s.11 of the Canadian Charter of Rights and Freedoms. It also provides guidance on when the Court will consider constitutional issues when such had not been argued in the lower courts.

text:
# Guindon v Canada

***Guindon v Canada***,  2015 SCC 41 is a landmark decision of the Supreme Court of Canada on the distinction between criminal and regulatory penalties, for the purposes of s.11 of the *Canadian Charter of Rights and Freedoms*. It also provides guidance on when the Court will consider constitutional issues when such had not been argued in the lower courts.

## Background

Guindon, a lawyer who specialized in family and wills and estates law, was approached in 2001 by promoters of a leveraged donation program which was said to operate in the following manner:

1. Each participant in the program would acquire timeshare units of a resort in the Turks and Caicos Islands.
2. The participants would donate these units to a charity at a fair market value greater than their cash payment for the timeshares.

Guindon agreed, for a fee, to provide an opinion letter on the tax consequences of this program on the basis of a precedent provided by the promoters. Although recommending that a tax lawyer and an accountant review her letter for accuracy, she proceeded to provide the letter to the promoters, knowing it would form part of their information package. The letter stated that the transactions would be implemented based on supporting documents that she had been provided with and had reviewed. However, she had not reviewed the supporting documents.

A charity with which Guindon was connected agreed to become the recipient of the promoted timeshares. In reality, no timeshare units were created and no transfers from the donors to the charity occurred. The Minister of National Revenue later disallowed the charitable donation tax credits claimed by the donors, and Guindon was assessed an administrative monetary penalty in 2008 for each of the tax receipts disallowed, amounting in total to almost $600,000.

Guindon appealed the assessment to the Tax Court of Canada, submitting that s. 163.2 of the *Income Tax Act* created a criminal offence, and thus was subject to the *Charter* protection afforded under s.11.

## The courts below

The TCC held that s. 163.2 was "by its very nature a criminal proceeding" and "involve\[d\] a sanction that is a true penal consequence," and in consequence vacated the assessment. Protests by the Crown that the constitutional issue was raised without proper notice were overruled by the trial judge Bédard J.

The Federal Court of Appeal allowed the appeal, set aside the TCC's judgment, and restored the assessment against Guindon. In his ruling, Stratas JA held that:

1. Guindon’s failure to serve notice of a constitutional question was fatal to the Tax Court’s jurisdiction;
2. the TCC and the FCA, if asked to do so, could have exercised their discretion to adjourn the appeal to allow a notice to be served to address that matter, but Guindon did not make that request in either of the courts below; and
3. s. 163.2 of the *ITA* is not a criminal offence and therefore does not engage s. 11 of the *Charter*.

Leave to appeal to the SCC was granted in June 2013.

## At the SCC

By a unanimous decision, the appeal was dismissed. However, the Justices split 4:3 as to whether the constitutional issue should have been considered without prior notice, and only the majority addressed the constitutional issue.

### Discretion of the Court

While the minority considered the Court's prior ruling in *Eaton v Brant County Board of Education* as requiring a mandatory notice of a constitutional question, as it "gives governments an opportunity to present evidence justifying the constitutionality of the law and permits all parties to challenge that evidence," and "allowing a party unilaterally to make an end-run around notice requirements by claiming that demonstrably constitutional arguments are not in fact constitutional arguments, rewards linguistic tactics at the expense of the public interest." The majority held that *Eaton* was not conclusive, as Sopinka J's judgment did not express a final opinion on the point. In addition, there have been numerous instances both before and after *Eaton* where the Court has addressed constitutional questions *de novo* without prior notice.

### Engagement of s. 11

S. 11 protection is available to those charged with criminal offences, not those subject to administrative sanctions, according to the test the Court has devised in *R v Wigglesworth*, which declares that a matter falls under s. 11 where;

1. by its very nature it is a criminal proceeding, or
2. a conviction in respect of the offence may lead to a true penal consequence.

In addition, *Martineau v MNR* declares that, in general, "proceedings of an administrativeprivate, internal or disciplinarynature instituted for the protection of the public in accordance with the policy of a statute are not penal in nature." To determine whether a proceeding is criminal or administrative in nature, the Court must examine "(1) the objectives of the \[Act\]; (2) the purpose of the sanction; and (3) the process leading to imposition of the sanction."

In the present case, the Court declared that criticisms that the *Wigglesworth/Martineau* tests were unclear, circular in nature or not properly accounting for the modern context of administrative monetary penalties were unfounded, as:

1. the "criminal in nature test" identifies provisions that are criminal because Parliament or the legislature has provided for proceedings whose attributes and purpose show that the penalty is to be imposed via criminal proceedings; and
2. the "true penal consequence test" looks at whether an ostensibly administrative or regulatory provision nonetheless engages s. 11 of the *Charter* because it may result in punitive consequences.

In the case at bar, s. 163.2(4) of the *ITA* was held:

1. not to be a criminal proceeding in nature, as "the purpose of this proceeding is to promote honesty and deter gross negligence, or worse, on the part of preparers, qualities that are essential to the self-reporting system of income taxation assessment" and "\[w\]hile some regulatory penalties are imposed without consideration of the person’s state of mind, in other cases it is rational that the state would only wish to impose a penalty on those who engage in misconduct knowingly, recklessly, or with a particular intention."
2. not to attract a true penal consequence, as "high administrative monetary penalties \[are\] required to encourage compliance with the administrative regime. The relevant question is not the amount of the penalty in absolute terms, it is whether the amount serves regulatory rather than penal purposes."

## Impact

Several practical consequences were immediately apparent in *Guindon*:

1. If constitutional litigation is to be conducted, procedural requirements as to notice must be followed.
2. The integrity and honesty of advisors, planners and tax preparers is equally important to the integrity of the self- reporting system.
3. The objectives of the *Income Tax Act* are such that, at least in general terms, very significant penalties will not be prohibited by constitutional principles.

Commentators generally agree that *Guindon* is only a first step in the development of the case law concerning administrative proceedings:

* It does not discuss the defences available against the imposition of AMPs nor the issue of the burden of proof, but the matter has already been explored in a 2015 case in Quebec.
* The *Charter* is not the only source of judicial protection in administrative proceedings, as procedural and substantive challenges on judicial review can ensure that the administration stays within the boundaries of legality.
* The absence of s. 11 protection of the presumption of innocence is of great concern, although it is conceded that the legal system may grind to a halt if every allegation of misconduct could be tested in a full criminal proceeding.
* It will be difficult to challenge other AMPs imposed in the absence of procedural safeguards.
* The FCA provided more guidance in its judgment as to when an administrative penalty would be considered disproportionate, and it would have been helpful if the SCC had expanded on the point. However, in 2012 the Ontario Court of Appeal gave a reasoned evaluation for a monetary penalty that arose from a securities proceeding, which could be useful in future jurisprudence.

## Further reading

* "IC 01-1: Third-Party Civil Penalties" (PDF). Canada Revenue Agency. 18 September 2001.
* Spiro, Peter S. (2013). "Narrowing the Gap between Regulatory and Criminal Offences in Canada". SSRN 2366435. `{{cite web}}`: Missing or empty `|url=` (help)
* Spiro, Peter S. (2015). "SCC Denies *Charter* Protection to Tax Adviser Hit with a Huge Monetary Penalty". *thecourt.ca*. Archived from the original on 7 September 2015. Retrieved 21 September 2015.
* Wilkie, J. Scott; Hogg, Peter W. (2015). "Tax Law with the Larger Legal System". *Osgoode Hall Law Journal*. **52** (2). Osgoode Hall Law School: 460–490.

1. SCC Case Information - Docket 35519 Supreme Court of Canada
2. SCC, par. 6
3. SCC, par. 7
4. SCC, par. 6
5. Spiro 2015.
6. SCC, par. 9
7. TCC, par. 53
8. SCC, par. 9
9. SCC, par. 12
10. *Eaton v Brant County Board of Education*,  1997 CanLII 366, \[1997\] 1 SCR 241 (6 February 1997)
11. SCC, par. 92-97
12. SCC, par. 15-39
13. *R v Wigglesworth*,  1997 CanLII 41, \[1987\] 2 SCR 541 (19 November 1987)
14. *Wigglesworth*, par. 21
15. *Martineau v MNR*,  2004 SCC 81, \[2004\] 3 SCR 737 (14 October 2004)
16. *Martineau*, par. 22, citing *Wigglesworth*, par. 23-24
17. *Martineau*, par. 24
18. SCC, par. 49
19. SCC, par. 62
20. SCC, par. 72
21. SCC, par. 81
22. Del Bigio, Greg (August 19, 2015). "What the Supreme Court of Canada Has to Say About The Income Tax Act and Penalties". Thorsteinssons LLP.
23. Gagné, Michel; Frémont, Catherine (August 4, 2015). "Supreme Court of Canada upholds the constitutional validity of administrative monetary penalties". *canadianenergylawblog.com*. McCarthy Tétrault. Archived from the original on September 10, 2015.
24. *Excavation René St-Pierre Inc. c Québec*, 2015 QCTAQ 02386
25. Daly, Paul (August 3, 2015). "It's Just (a) Fine: *Guindon v. Canada*, 2015 SCC 41". *administrativelawmatters.com*.
26. Sorenson, John (August 2015). "Tax preparer penalties not criminal sanction: The SCC judgment in *Guindon*". Gowlings.
27. Schmitz, Cristin (September 2015). "Way paved for more fines given SCC penalty decision". *The Bottom Line*. Toronto: LexisNexis Canada Inc.
28. FCA, par. 44
29. *Rowan v. Ontario Securities Commission*,  2012 ONCA 208 at par. 52, 55, 110 OR (3d) 492 (29 March 2012)

## InfoBox

| Guindon v Canada | |
| --- | --- |
| **Supreme Court of Canada** | |
| Hearing: 5 December 2014 <br>Judgment: 31 July 2015 | |
| Full case name | *Julie Guindon v Her Majesty The Queen* |
| Citations | 2015 SCC 41 |
| Docket No. | 35519 |
| Prior history | APPEAL from *Canada v Guindon*,  2013 FCA 153 (12 June 2013), setting aside *Guindon v The Queen*,  2012 TCC 287 (2 October 2012). Leave to appeal granted, *Julie Guindon v Her Majesty the Queen*,  2014 CanLII 12480 (20 March 2014). |
| Ruling | Appeal dismissed. |
| Holding | |
| * The SCC has a well‑established discretion, albeit one that is narrow and should be exercised sparingly, to address the merits of a constitutional issue when proper notice of constitutional questions has been given in that Court, even though the issue was not properly raised in the courts below.     + Civil penalty proceedings under s. 163.2 of the *Income Tax Act* are of an administrative nature. They are not criminal in nature and do not lead to the imposition of true penal consequences. Therefore, G is not a person "charged with an offence" and accordingly, the protections under s. 11 of the *Charter* do not apply. | |
| Court membership | |
| Reasons given | |
| Majority | Rothstein and Cromwell JJ, joined by Moldaver and Gascon JJ |
| Concur/dissent | Abella and Wagner JJ, joined by Karakatsanis J |
| McLachlin CJ and Côté J took no part in the consideration or decision of the case. | |
| Laws applied | |
| *Income Tax Act*, R.S.C. 1985, c. 1 (5th Supp.), s. 163.2 | |


title: Jeff Kaplan

abstract: Jeffrey Kaplan is an American video game designer and former vice president of Blizzard Entertainment, a position he held until he left the company in 2021. He designed elements of World of Warcraft and is the former lead director of Overwatch.

text:
# Jeff Kaplan

**Jeffrey Kaplan** is an American video game designer and former vice president of Blizzard Entertainment, a position he held until he left the company in 2021. He designed elements of *World of Warcraft* and is the former lead director of *Overwatch*.

## Early life

Kaplan was born in New Jersey on November 4, 1972, and grew up in La Cañada Flintridge, California. Kaplan had been an avid video game player during his school years, particularly influenced by the various Infocom adventure games; however, lacking programming skills, he never thought he would be able to get a career in the video game industry. He initially pursued a degree in film, but ultimately got a degree in creative writing at the University of Southern California. After working as a writing intern for Universal Pictures, he decided to get a graduate degree for creative writing from New York University. Following this, he worked for his father's recruiting business while performing creative writing on the side to try to get his stories published. He was unsuccessful at getting any of his creative stories published for several years, receiving over 170 rejection notices in a single year. By 2000, he decided to drop creative writing, and spent his time playing video games, as well as toying around with the level editors from games like *Duke Nukem 3D* and *Half-Life*.

## Career

Kaplan became involved in the massively multiplayer online game (MMO) *EverQuest*. Under his online handle "Tigole Bitties", he joined the "Legacy of Steel" guild, and became a well-recognized player for his accomplishments and his commentary about the game posted to the guild's website. He discussed some of his map making attempts which caught the attention of the guild's leader, Rob Pardo, who at the time was the lead designer at Blizzard for *Warcraft III*; Kaplan was aware that some of his guild members worked at Blizzard, but he had not recognized the importance of the company at that point. Around 2001, Pardo invited Kaplan to come visit Blizzard's offices in Los Angeles, during which he was introduced to several other Blizzard guild members, and they showed him the yet-unannounced MMO *World of Warcraft* (*WoW*) project they had been working on. Several similar meetings happened over the next few months. Later, after *World of Warcraft* was announced, Pardo suggested that Kaplan apply for a recently-posted job for a *WoW* quest designer there; Kaplan realized that the job description was tailor-made for his background, and that his previous visit to Blizzard had been an informal job interview. Kaplan applied and was hired into Blizzard by May 2002.

Kaplan's initial work at Blizzard was helping with quality assurance for *Warcraft III: Reign of Chaos* in the weeks prior to its release. After *Warcraft III* shipped, he joined with the *WoW* team as one of the first two quest designers along with Pat Nagle, and worked closely with the game's creative director Chris Metzen. Kaplan's work focused on the player versus environment elements of *WoW*, including quest design and the overall aesthetics for the various dungeons and raids; he described his position as a "medium" between Metzen's creative elements and the programmers and artists of the level design team. Eventually, Kaplan was named as game director for *WoW*, along with Tom Chilton and J. Allen Brack.

In February 2009, Kaplan announced that he was stepping down as game director for *WoW* to switch his role at Blizzard to a new, unannounced MMO, which later was revealed as *Titan*. Kaplan opted to jump on the new project, hoping to create a similar success to what *WoW* had been, as well as having concerns how long *WoW*'s popularity would remain. *Titan* was considered an ambitious project, designed as a class-based first-person shooter, but had a prolonged and struggling development period along with gameplay that Kaplan called "very cluttered and confused". *Titan*'s cancellation was officially announced in September 2014.

However, prior to *Titan*'s official cancellation, the game's development had been stopped in early 2013 at Blizzard. All but 40 members of the *Titan* team were reassigned to other projects, with the remaining people, including Kaplan and Metzen, tasked by management to come up with a new intellectual property within a few weeks, or otherwise they would also be reassigned. Kaplan and Metzen led this team to take some of the gameplay and creative elements of *Titan* and created a team-based shooter, which became *Overwatch*. With the project approved by Blizzard, Kaplan became the game's lead director with Metzen serving as creative director. *Overwatch* became extremely successful for Blizzard, earning more than $1 billion in revenue within its first year, and having drawn more than 35 million players worldwide. Taking a cue from fellow Blizzard employee and lead director for *Hearthstone*, Ben Brode, Kaplan made himself the public face for Blizzard in promoting and interacting with fans of *Overwatch*; he regularly posted to the *Overwatch* online forums, and created several videos giving insight into *Overwatch*'s development and future updates.

In 2017, Kaplan was awarded with the Vanguard Award at the Fun & Serious Game Festival, which takes place in the Spanish city of Bilbao.

Blizzard announced on April 20, 2021 that Kaplan was leaving the company after 19 years, with Aaron Keller to take over Kaplan's role in the oversight of *Overwatch*. A tribute to Kaplan was planned to be included in *Overwatch 2* by the name of a background storefront "Jephs Corner Pizza" in the New York City map. However, the reference was seemingly removed after Blizzard implemented a new policy against including references to real-world people in their games.

## Games

| Year | Title | Role | Notes |
| --- | --- | --- | --- |
| 2002 | *Warcraft III: Reign of Chaos* | Designer |  |
| 2004 | *World of Warcraft* | Designer, game director |  |
| 2007 | *World of Warcraft: The Burning Crusade* | Designer |  |
| 2008 | *World of Warcraft: Wrath of the Lich King* | Designer |  |
| 2013 | *Titan* | Designer | Cancelled |
| 2016 | *Overwatch* | Lead designer, game director | Left Blizzard in 2021 |
|

## InfoBox

| Jeff Kaplan | |
| --- | --- |
|  | |
| Born | (1972-11-04) November 4, 1972
New Jersey, U.S. |
| Education | University of Southern California (BA)
New York University (MA) |
| Occupation | Video game designer |
| Employer | Blizzard Entertainment (2002–2021) |
| Title | Vice President of Blizzard Entertainment (formerly) |


title: Myrcia proctorii

abstract: Myrcia proctorii is a species of plant in the family Myrtaceae. It is endemic to Jamaica.

text:
# Myrcia proctorii

***Myrcia proctorii*** is a species of plant in the family Myrtaceae. It is endemic to Jamaica.

## InfoBox

| *Myrcia proctorii* | |
| --- | --- |
| Conservation status | |
|
Critically Endangered  (IUCN 3.1) | |
| Scientific classification | |
| Kingdom: | Plantae |
| *Clade*: | Tracheophytes |
| *Clade*: | Angiosperms |
| *Clade*: | Eudicots |
| *Clade*: | Rosids |
| Order: | Myrtales |
| Family: | Myrtaceae |
| Genus: | *Myrcia* |
| Species: | ***M. proctorii*** |
| Binomial name | |
| ***Myrcia proctorii***
(Acev.-Rodr.) Acev.-Rodr. & K.Campbell | |
|
| Synonyms | |
| * *Calyptranthes proctorii* Acev.-Rodr. * *Calyptranthes uniflora* Proctor | |


title: Punch King

abstract: Punch King is a boxing video game developed by Full Fat and published by Acclaim Entertainment for Game Boy Advance in 2002.

text:
# Punch King

***Punch King*** is a boxing video game developed by Full Fat and published by Acclaim Entertainment for Game Boy Advance in 2002.

## Reception

The game received "mixed" reviews according to the review aggregation website Metacritic.

## InfoBox

| Punch King | |
| --- | --- |
|  | |
| Developer(s) | Full Fat |
| Publisher(s) | Acclaim Entertainment |
| Platform(s) | Game Boy Advance |
| Release | * NA: May 30, 2002 * EU: July 26, 2002 |
| Genre(s) | Sports video game |
| Mode(s) | Single-player |


title: Megachile iranica

abstract: Megachile iranica is a species of bee in the family Megachilidae. It was described by Rebmann in 1970.

text:
# Megachile iranica

***Megachile iranica*** is a species of bee in the family Megachilidae. It was described by Rebmann in 1970.

## InfoBox

| *Megachile iranica* | |
| --- | --- |
|
| Scientific classification | |
| Domain: | Eukaryota |
| Kingdom: | Animalia |
| Phylum: | Arthropoda |
| Class: | Insecta |
| Order: | Hymenoptera |
| Family: | Megachilidae |
| Genus: | *Megachile* |
| Species: | ***M. iranica*** |
| Binomial name | |
| ***Megachile iranica***<br>Rebmann, 1970 | |
|


title: Gymnobothrus

abstract: Gymnobothrus is the type genus of grasshoppers in the tribe Gymnobothrini Uvarov, 1953; species can be found in Africa. Besides the synonyms listed here, several species were considered similar-to and previously placed in, the genus Chortoicetes.

text:
# Gymnobothrus

***Gymnobothrus*** is the type genus of grasshoppers in the tribe Gymnobothrini Uvarov, 1953; species can be found in Africa. Besides the synonyms listed here, several species were considered similar-to and previously placed in, the genus *Chortoicetes*.

## Species

The *Orthoptera Species File* lists:

1. *Gymnobothrus anchietae* Bolívar, 1890
2. *Gymnobothrus carinatus* Uvarov, 1942
3. *Gymnobothrus cruciatus* Bolívar, 1890
4. *Gymnobothrus flexuosus* (Schulthess, 1898)
5. *Gymnobothrus gracilis* (Ramme, 1931)
6. *Gymnobothrus levipes* (Karsch, 1896)
7. *Gymnobothrus lineaalba* Bolívar, 1890 \- **type species** (as *G. linea alba* Bolívar)
8. *Gymnobothrus longicornis* (Ramme, 1931)
9. *Gymnobothrus madacassus* Bruner, 1911
10. *Gymnobothrus oberthuri* Bolívar, 1891
11. *Gymnobothrus pullus* (Karny, 1917)
12. *Gymnobothrus rimulatus* (Karsch, 1896)
13. *Gymnobothrus roemeri* (Karny, 1909)
14. *Gymnobothrus scapularis* Bolívar, 1890
15. *Gymnobothrus temporalis* (Stål, 1876)
16. *Gymnobothrus variabilis* Bruner, 1911

## InfoBox

| *Gymnobothrus* | |
| --- | --- |
|  | |
| *Gymnobothrus flexuosus* | |
|
| Scientific classification | |
| Domain: | Eukaryota |
| Kingdom: | Animalia |
| Phylum: | Arthropoda |
| Class: | Insecta |
| Order: | Orthoptera |
| Suborder: | Caelifera |
| Family: | Acrididae |
| Subfamily: | Acridinae |
| Tribe: | Gymnobothrini |
| Genus: | *Gymnobothrus*<br>Bolívar, 1889 |
|
| Synonyms | |
| * *Gymnobothroides* Karny, 1917 * *Ogmothela* Karsch, 1896 * *Orthochirista* Sjöstedt, 1933 * *Phloeochopardia* Dirsh, 1958 * *Pseudochirista* Bolívar, 1909 * *Ugandella* Sjöstedt, 1923 | |


title: Melanoleuca cognata

abstract: Melanoleuca cognata, commonly known as the spring cavalier, is an edible species of agaric fungus. It is found in Europe and North America in forests, meadows, and parks. The species may be difficult to identify without analysis of its microscopic features. The mushroom is fairly tall for species of its genus. The cap is orange to red-brown and semi-viscid. The gills are a shade of ochre. The odour is mild to sweetish.

text:
# Melanoleuca cognata

***Melanoleuca cognata***, commonly known as the **spring cavalier**, is an edible species of agaric fungus. It is found in Europe and North America in forests, meadows, and parks. The species may be difficult to identify without analysis of its microscopic features.

The mushroom is fairly tall for species of its genus. The cap is orange to red-brown and semi-viscid. The gills are a shade of ochre. The odour is mild to sweetish.

| *Melanoleuca cognata*Mycological characteristics | |
| --- | --- |
|  | **Gills** on hymenium |
|  | Cap is **convex** |
|  | Stipe is **bare** |
|  | Spore print is **cream** to **yellow** |
|  | Edibility is **edible** |

## InfoBox

| *Melanoleuca cognata* | |
| --- | --- |
|  | |
|
| Scientific classification | |
| Kingdom: | Fungi |
| Division: | Basidiomycota |
| Class: | Agaricomycetes |
| Order: | Agaricales |
| Family: | Incertae sedis |
| Genus: | *Melanoleuca* |
| Species: | ***M. cognata*** |
| Binomial name | |
| ***Melanoleuca cognata***<br>(Fr.) Konrad & Maubl. (1927) | |
|
| Synonyms | |
| * *Agaricus arcuatus* var. *cognatus* Fr. (1874) | |


title: Wielogłowy, Lesser Poland Voivodeship

abstract: Wielogłowy is a village in the administrative district of Gmina Chełmiec, within Nowy Sącz County, Lesser Poland Voivodeship, in southern Poland. It lies approximately 6 kilometres (4 mi) north of Chełmiec, 7 km (4 mi) north of Nowy Sącz, and 69 km (43 mi) south-east of the regional capital Kraków.

text:
# Wielogłowy, Lesser Poland Voivodeship

**Wielogłowy** \[vjɛlɔˈɡwɔvɨ\] is a village in the administrative district of Gmina Chełmiec, within Nowy Sącz County, Lesser Poland Voivodeship, in southern Poland. It lies approximately 6 kilometres (4 mi) north of Chełmiec, 7 km (4 mi) north of Nowy Sącz, and 69 km (43 mi) south-east of the regional capital Kraków.

## InfoBox

| Wielogłowy | |
| --- | --- |
| Village | |
| Church of the Assumption | |
| Wielogłowy | |
| Coordinates: 49°40′45″N 20°41′28″E / 49.67917°N 20.69111°E / 49.67917; 20.69111 | |
| Country | Poland |
| Voivodeship | Lesser Poland |
| County | Nowy Sącz |
| Gmina | Chełmiec |
| Population | 1,102 |


title: Fayantina Rural LLG

abstract: Fayantina Rural LLG is a local-level government (LLG) of Eastern Highlands Province, Papua New Guinea.

text:
# Fayantina Rural LLG

**Fayantina Rural LLG** is a local-level government (LLG) of Eastern Highlands Province, Papua New Guinea.

## Wards

* 01. Yate
* 02. Kuru
* 03. Yameve
* 04. Kripave
* 05. Faiyantina
* 06. Nunofi
* 07. Fore
* 08. Kuana
* 09. Numuyagave
* 10. Krebave
* 11. Kofionka

## InfoBox

| Fayantina Rural LLG | |
| --- | --- |
| Country | Papua New Guinea |
| Province | Eastern Highlands Province |
| Time zone | UTC+10 (AEST) |


title: Orthetrum migratum

abstract:
Orthetrum migratum is an Australian freshwater dragonfly species in the family Libellulidae.
The common name for this species is rosy skimmer.
It inhabits streams, boggy seepages, riverine pools and swamps across northern Australia. Orthetrum migratum is a medium-sized dragonfly with a body that can be yellow-green or grey-brown to dark blue. The abdomen of a male is red and evenly tapered, while the abdomen of a female is coloured a yellow-green-brown.

text:
# Orthetrum migratum

***Orthetrum migratum*** is an Australian freshwater dragonfly species in the family Libellulidae. The common name for this species is **rosy skimmer**. It inhabits streams, boggy seepages, riverine pools and swamps across northern Australia.

*Orthetrum migratum* is a medium-sized dragonfly with a body that can be yellow-green or grey-brown to dark blue. The abdomen of a male is red and evenly tapered, while the abdomen of a female is coloured a yellow-green-brown.

## InfoBox

| Rosy skimmer | |
| --- | --- |
|  | |
| *Orthetrum migratum* at Mataranka, Australia | |
| Conservation status | |
|
Least Concern  (IUCN 3.1) | |
| Scientific classification | |
| Domain: | Eukaryota |
| Kingdom: | Animalia |
| Phylum: | Arthropoda |
| Class: | Insecta |
| Order: | Odonata |
| Infraorder: | Anisoptera |
| Family: | Libellulidae |
| Genus: | *Orthetrum* |
| Species: | ***O. migratum*** |
| Binomial name | |
| ***Orthetrum migratum***
Lieftinck, 1951 | |
|
|  | |


title: Jeff Kargola

abstract: Jeff "Ox" Kargola was an American professional freestyle motocross (FMX) rider. He was a member of the Metal mulisha FMX team. His career was highlighted by a silver medal in the Men's Best Trick competition at the 2005 Winter X Games. Kargola died on April 29, 2011, aged 27, after sustaining a head injury and internal bleeding on the second day of the Desert Assassins' Rip to the Tip motocross event in Baja California, Mexico.

text:
# Jeff Kargola

**Jeff** "**Ox**" **Kargola** (November 29, 1983 – April 29, 2011) was an American professional freestyle motocross (FMX) rider. He was a member of the Metal mulisha FMX team.

His career was highlighted by a silver medal in the Men's Best Trick competition at the 2005 Winter X Games.

Kargola died on April 29, 2011, aged 27, after sustaining a head injury and internal bleeding on the second day of the Desert Assassins' Rip to the Tip motocross event in Baja California, Mexico.

## X Games competition history

| X Games 2010 | MTX Speed & Style | 10th |
| --- | --- | --- |
| X Games 2010 | MTX Step Up | 5th |
| X Games 2010 | MTX Freestyle | 11th |
| Winter X 2006 | MTX Best Trick | 9th |
| Winter X 2005 | MTX Best Trick | 2nd |  |
| X Games 2004 | MTX Best Trick | 5th |
| Winter X 2004 | MTX Best Trick | 10th |
| X Games 2002 | MTX Best Trick | 17th |
| Winter X 2002 | MTX Best Trick | 9th |
| X Games 2001 | MTX Best Trick | 16th |

## InfoBox

Jeff Kargola
| Personal information | |
| --- | --- |
| Nickname | Ox |
| Born | (1983-11-29)November 29, 1983
Laguna Beach, California, U.S. |
| Died | April 29, 2011 (aged 27)
Baja California, Mexico |
| Height | 6 ft 2 in (188 cm) |
| Weight | 200 lb (91 kg) |
| Sport | |
| Sport | Freestyle motocross (FMX) |
| Event(s) | Best Trick, Freestyle, Step Up, Speed & Style |
| Medal record      Winter X Games  Representing  United States  2005 Aspen Moto X Best Trick | |


title: Myrcia paganii

abstract: Myrcia paganii is a species of plant in the family Myrtaceae. It is endemic to Puerto Rico. Myrcia paganii is listed as endangered by the United States and Puerto Rico. It is classified as a perennial tree or shrub. There is a US Fish and Wildlife recovery plan in process.

text:
# Myrcia paganii

***Myrcia paganii*** is a species of plant in the family Myrtaceae. It is endemic to Puerto Rico.

*Myrcia paganii* is listed as endangered by the United States and Puerto Rico. It is classified as a perennial tree or shrub. There is a US Fish and Wildlife recovery plan in process.

## InfoBox

| *Myrcia paganii* | |
| --- | --- |
| Conservation status | |
|
Critically Endangered  (IUCN 2.3) | |
| Scientific classification | |
| Kingdom: | Plantae |
| *Clade*: | Tracheophytes |
| *Clade*: | Angiosperms |
| *Clade*: | Eudicots |
| *Clade*: | Rosids |
| Order: | Myrtales |
| Family: | Myrtaceae |
| Genus: | *Myrcia* |
| Species: | ***M. paganii*** |
| Binomial name | |
| ***Myrcia paganii***
Krug & Urban | |
|


title: Gymnobela xylona

abstract: Gymnobela xylona is a species of sea snail, a marine gastropod mollusk in the family Raphitomidae.

text:
# Gymnobela xylona

***Gymnobela xylona*** is a species of sea snail, a marine gastropod mollusk in the family Raphitomidae.

## Description

The length of the shell attains 27 mm, its diameter 12 mm.

(Original description) The thin, white shell is elongate and subturrited. It contains eight whorls beside the (lost) protoconch. The deep suture is distinct and not channelle. The whorl in front of it slopes flatly to an angular shoulder and is sculptured with three or four flattish spiral threads with slightly wider interspaces separated from the keel at the shoulder by a channel three times as wide as the others. The shoulder keel is duplex, the posterior cord most prominent, the anterior, closely adjacent, less so. In front of these, extending to the siphonal canal, is a series (five on the penultimate whorl, eighteen on the body whorl) of similar but less prominent, subequal, and subequidistant cords, with numerous smaller intercalary threads, the interspaces wider than the primary cords. From the shoulder to the periphery on the body whorl are (on the type species about fourteen) numerous obscure narrow vertical riblets extending to but not over the base, but not nodulating the superincumbent cords. There are also numerous very fine, slightly prominent growth lines which tend to roughen the spiral sculpture. The aperture is short and wide. The outer lip (defective) is thin and simple. The body, with the sculpture erased, is polished, milky white. The columella is very short, gyrate, almost pervious. The siphonal canal is very short and wide.

## Distribution

This marine species was found off the Galapagos Islands at a depth of 2,487 m.

* Tucker, J.K. (2004). "Catalog of recent and fossil turrids (Mollusca: Gastropoda)" (PDF). *Zootaxa*. **682**: 1–1295.
* Gastropods.com: *Gymnobela xylona*

## InfoBox

| *Gymnobela xylona* | |
| --- | --- |
|  | |
| Shell of *Gymnobela xylona* (holotype at the Smithsonian Institution) | |
|
| Scientific classification | |
| Domain: | Eukaryota |
| Kingdom: | Animalia |
| Phylum: | Mollusca |
| Class: | Gastropoda |
| Subclass: | Caenogastropoda |
| Order: | Neogastropoda |
| Superfamily: | Conoidea |
| Family: | Raphitomidae |
| Genus: | *Gymnobela* |
| Species: | ***G. xylona*** |
| Binomial name | |
| ***Gymnobela xylona***<br>(Dall, 1908) | |
|
| Synonyms | |
| *Pleurotomella (Gymnobela) xylona* Dall, 1908 | |