BREEZY. Yes, it's Dog Days in Georgia, a hot, humid, sultry time. But at the Georgia beach, such as in this scene at Tybee Island, the ocean breezes help moderate the climate. Or is it the fact that you are at the beach, and in a carefree mood, so why complain about the weather? The sea oats give you an impression of a breeze around the corner! (Photo by Sarah Nicholson, Grady High School rising junior.)

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TODAY'S FOCUS
A review of what expiration of federal tax cuts means to you
By RENAE HEAVEN, CPA
Heaven & Associates, P.C.
Special to GwinnettForum.com

NORCROSS, Ga., July 30, 2010 -- Unless Congress takes action, the "Bush Tax Cuts" included in the Economic Growth and Tax Relief Reconciliation Act of 2001, and the Jobs and Growth Tax Relief Reconciliation Act of 2003, will both expire at the end of 2010.

Heaven

Those tax cuts provide a reduction for many Americans of the lowest marginal tax rates, as well as the top rates, and several rates in between. They provide a wide range of income tax breaks for families with children, married couples and education. The Bush tax cuts have been worth about $2,200 in tax saving each year for the median family of four.

Below is a list of the most well know provisions of the "Bush Tax Cuts" that, if allowed to expire, would be felt the most by the taxpayers.

• The two "marriage penalty elimination" provisions will expire, so that:
  
  
  • The standard deduction for married couples will fall, no longer double what it is for single filers; and
    
  • The ceiling of the 15 percent bracket for married couples will fall, no longer double what it is for single filers
    
    
• The 10 percent tax bracket will expire, reverting to 15 percent
  
  
• The child tax credit will fall from $1,000 to $500
  
  
• The tax rate on long-term capital gains earned by middle- and upper-income people would rise from 15-20 percent
  
  
• The tax rate on qualified dividends earned by middle- and upper-income people would rise from 15 percent to ordinary wage tax rates
  
  
• The 25 percent tax rate would rise to 28 percent
  
  
• The 28 percent rate would rise to 31 percent
  
  
• The 33 percent rate would rise to 36 percent
  
  
• The 35percent rate would rise to 39.6 percent
  
  
• The estate tax would be restored with an exemption level of $1 million and rates that top out at 55 percent
  
  
• More taxpayers would be paying the alternative minimum tax

Most political analyst think that the current Congress will be motivated to work together to act, and not let the current tax cuts expire, and have things go back to the way they were before 2000.

Republicans tend to want to extend the current tax cuts to keep from adding even more of a financial burden on families and small businesses during a recession. They contend that more taxes will hinder job creation in a struggling economy.

President Obama wants to keep lower tax rates for individuals making under $200,000 and families making under $250,000. Under his plan, the people or families making over those amounts would pay higher taxes on income, capital gains and dividends.

The biggest challenge of this Congress in this tax debate will be how to deal with the looming deficit projections, in addition to not slowing an already weak economy. Even if Congress decides to follow Obama's plan, the Congressional Budget Office still projects that the deficit will rise $2.2 trillion dollars over the next ten years.

EEB PERSPECTIVE
When humor shows up in books, you get unexpected pleasure
By ELLIOTT BRACK
Editor and publisher

JULY 30, 2010 -- When humor arrives, it's often abrupt, especially when you are not expecting it.

Brack

Take the novels of the late Donald Westlake, the crime writer with many nom de plumes. He also wrote under the pseudonyms Curt Clark, Tucker Coe, Timothy J. Culver, Samuel Holt and Richard Stark.

Westlake published more than 100 books, working usually seven days a week. His publishers didn't like the idea of turning out several of his books in one year, so he adopted aliases to complete sometimes four books a year, turning out stories that are good yarns.

Though writing mysteries, there is a lot of humor in Westlake's writings. You sometimes are unexpectedly laughing out loud. That's a high compliment for any writer.

Humor in Westlake books often is not the major topic, but a sideline from everyday affairs. It's like a welcome respite to the main story, often not even germane to the plot. In one of Westlake's books, crooks are planning a robbery. As the crew gathers in a local bar, they walk pass a conversation by the bar's regulars. The topic is codes, concerning those black bars on products which cash registers read to determine what an item is, and then automatically rings up the price.

Four of Westlake's characters sitting around the bar are discussing these bar codes in the book, What's the Worst Thing That Could Happen?, Westlake's trained ear gives us a passage, here slightly abridged, that sent me into stitches:

One guy at a bar asks: "What's the name of that code, all the black lines on everything you buy?"

"Bar," says a second regular.

"This is a bar. There is a name, though, for those black lines."

"Morse?" asked the third regular.

"Morse! Man, do you get things haywire. Morse code is what they put on those little notices they stick on the bottom of the furniture that you're not supposed to take off. It's a federal law, and it's named after Senator Morse."

"Civil," said the fourth regular.

"We're being civil. All except somebody I don't want to mention."

"Civil code. That's what they call the black lines."

"No," the first regular said, "It is not the civil code, which is something to do with subways. It's called something else."

"Area?" suggested the fourth regular.

"No, no, no." said the first regular. "Area codes is another word for zoning."

"Zip?" suggested the fourth regular.

The other regulars all looked down at their pants.

* * * * *

We remember another author, one of our favorites, T.R. Pearson. In A Short History of a Small Place, starting on page 242, the comedy erupts as several pages of extraneous-to-the-main-story-rhetoric. Several loafers are sitting outside a Gulf gasoline station in North Carolina, when an automobile from out of state pulls up for gas. They all watch the procedure, and when the auto pulls away, the conversation starts.

It's a simple dialogue, as the loafers almost immediately are disagreeing on (1) the make of the automobile; (2) the car color; and (3) what state's license plates the car had.

This isn't the literature of the ages, and doesn't have any lofty meanings. It's simply a few guys, with not much to do, talking among themselves, continually disagreeing about what took place right in front of their eyes minutes before. But the passage leaves me laughing.

Unexpected interruption of the main story can allow you to enjoy the author even more. And when it's downright funny, mirroring the human foibles, it's even better.

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McLEMORE'S WORLD
Heavenly coverage

FEEDBACK
Send us your thoughts

We encourage readers to submit feedback or letters to the editor. Send your thoughts to editor at elliott@brack.net. We will edit for length and clarity. Make sure to include your name and city where you live. Submission of a comment grants permission to us to reprint. Please keep your comment to 200 words or less. However, if you write 500 words, we'll consider it for Today's Focus.

UPCOMING
Hudgens Art Center plans free Family Day for Aug. 7

The Hudgens Center for the Arts will be open to the public for a free Family Day on Saturday, August 7, from 10 a.m. to 5 p.m. Visitors can beat the heat and enjoy not just the current fine art exhibits, but also participate in both a make-and-take project and a collaborative art project in the lobby.

Participants will help create a large transparent window scene of a koi pond, meant to complement the existing koi pond in the sculpture garden as well as the current fine art exhibit featuring works by Japanese-American Tom Nakashima.

There will also be a fun make-and-take art project for kids to create their own koi fish collage from colorful scraps of magazines, using the same basic techniques used by Nakashima in creating the large scale works of art in the exhibit.

Both art projects will take place between 10 a.m. and noon, so be sure to come early in order to enjoy those activities. Participation is free and open to the public.

Family Day also includes a self-directed scavenger hunt in the garden, access to the children's Art Zone, and free entry to all the current exhibits, including Works by Tom Nakashima, the Augusta State Faculty Invitational exhibit, and In the Forest: Selected Works from The Hudgens Center's Young Artists.

The Hudgens Center for the Arts is located at 6400 Sugarloaf Parkway in Duluth, in the Gwinnett Center complex. Visitors should take the Satellite Boulevard entrance.

For more information about art exhibits, events and classes at The Hudgens, please visit the website at www.thehudgens.org or call 770-623-6002.

Train-Truck-Tractor event set at rail museum Aug. 7

The Southeastern Railway Museum in Duluth will hold a Train-Truck-Tractor event on the August 7-8 weekend. Among the activities will be train rides, kids craft, and a large array of visiting trucks and tractors. There will also be a tractor parade each day, along with a craft corner, kid's wagon races, etc., along with food and drinks available.

The event is to be modeled after the "Touch-a-truck" events held in other areas. This allows the opportunity to see and in many cases touch and climb on a variety of trucks and tractors.

The Southeastern Railway Museum has been in operation since 1970 and is "Georgia's Official Transportation History Museum." The museum has over 80 other pieces of retired railway rolling stock including vintage steam and diesel locomotives, passenger coaches, private business cars, a World War II army troop kitchen, wooden freight cars, railway post office car and maintenance of way equipment on the museum's 35-acre site.

During the summer months (June - August) the museum will be open Wednesday through Saturday, 10 a.m. to 5 p.m. The museum is located at 3595 Buford Highway in Duluth.

Suwanee plans first Festival of Books Aug. 28-29

The love of a good book has the power to change lives. A group of dedicated volunteers have founded the Suwanee Festival of Books to harness that power and bring it to their community. The inaugural event will take place on Saturday, August 28, from 10 a.m. to 6 p.m., and Sunday, August 29, from 12 noon to 6 p.m. at the Suwanee Town Center Park.

The two-day festival is a celebration of reading, writing and literacy for all ages, offering author readings, book signings, writing workshops and competitions, children's activities, live music, literacy-related vendors and a Barnes and Noble Marketplace. The family-friendly event is free.

More than 100 authors, including 40 award-winning authors and illustrators, will participate. Keynotes will be given by Terry Kay, Georgia Hall of Fame Writer, on Saturday; and Rick Smith, innovator and national bestselling author of The Leap, on Sunday. Authors anticipated to be present include Rob Cleveland, Joseph Dabney, Elizabeth Dulemba, Jessica Handler, Lauretta Hannon, Patti Callahan Henry, Ad Hudler, Mary Ann Rodman, Haywood Smith, Laurel Snyder, Patricia Sprinkle, Grady Thrasher, Deborah Wiles and Philip Lee Williams. Illustrators include Michael Austin and Michael Montgomery.

Net proceeds will serve to promote literacy awareness and education through the Suwanee Literacy Foundation, a 501(c)3. More information can be found at www.suwaneefestivalofbooks.com.

NOTABLE
EMC Foundation announces funds for 3 programs for Gwinnett

Three Gwinnett County organizations were awarded $24,500 in grants by the Jackson EMC Foundation, a charity funded by the electric cooperative's members through their contributions to Operation Round Up, during the June Foundation board of directors meeting.

Signs and Wonders, Inc. in Lawrenceville was awarded a $10,000 grant to help purchase food and a van to serve homeless residents of the Quinn House, substance abuse program participants and area seniors. Since 1986, the Quinn House has sheltered Gwinnett's homeless. Signs and Wonders now includes a men's shelter, a women's shelter, a licensed food bank, and a senior food box program. The organization's community outreach programs also provide clothing, furniture and respond to other needs at no charge.

Step by Step Recovery, Inc., in Lawrenceville was awarded a $7,500 grant to help up to 25 new individuals get started in its residential treatment program that helps men and women overcome addictions to alcohol and drugs. The program provides a safe and structured environment for participants during their six-months to two-year stay at one of Step by Step Recovery's six residential units.

An Infant Car Seat Safety Program offered to parents of newborns who cannot afford one by the Gwinnett Hospital System Foundation has been awarded a $7,000 grant. Between 10-12 babies are born each month at the Gwinnett Medical Center whose parents cannot afford an approved child safety seat and are provided one at no charge when the baby goes home. In addition, Gwinnett Medical Center provides reduced price car seats to community members meeting established financial criteria who attend a car seat safety class.

Jackson EMC members fund Foundation grants by having their monthly electric bills rounded up to the next dollar amount through the Operation Round Up program.

Medical Center offers sports medicine breakfast Aug. 5

Join Gwinnett Medical Center and Partnership Gwinnett for a free breakfast on August 5, from 7:30 - 9 a.m. to learn more about the growing field of sports medicine. There will be a panel of physicians who will address the following related issues such as heat, concussions, sprains, strains and fractures and the GMC's Sports Medicine Program. The event will be in the Cisco Auditorium of Georgia Gwinnett College in Lawrenceville.

The Gwinnett Medical Center-Duluth's Sports Medicine Program includes orthopedic surgeons, athletic trainers, imaging specialists, surgical and rehabilitation specialists. GMC's partnerships with the Gwinnett Football League (2006) and Impact concussion testing (2008) exemplify the hospital's commitment to serving and improving the health of the greater community.

RECOMMENDED
Read any good books lately?

• An invitation: What Web sites, books or restaurants have you enjoyed? Send us your best recent visit to a restaurant or most recent book you have read along with a short paragraph as to why you liked it, plus what book you plan to read next. --eeb

GEORGIA ENCYCLOPEDIA
Ponce de Leon baseball park in Atlanta has storied history

Ponce de Leon Ballpark in Atlanta was one of the nation's finest minor league baseball facilities in the early to mid-20th century. The original ballpark was built on property northeast of downtown owned by the Georgia Railway and Electric Company, directly across Ponce de Leon Avenue from an amusement park. A lake on the site was drained, filled in, and converted into a $60,000 ballpark made of wood. More than 8,000 fans welcomed the minor league Atlanta Crackers to their new home on May 23, 1907.

In 1923 the wooden ballpark burned down, and the Crackers finished out the season at Grant Field. Then a wealthy concessionaire named Rell Jackson Spiller spent $250,000 to build a concrete-and-steel baseball park. When R. J. Spiller Field made its debut in time for the 1924 season, the Atlanta paper City Builder called it "the most magnificent park in the minor leagues." The new facility drew lavish praise from baseball officials across the country. Chairs were fastened into the stadium's new concrete skeleton, furnishing seats that were far more comfortable than the wooden benches fans used to occupy.

The grandstand's entire capacity was 9,800. The bleachers for the white fans, located in right field, accommodated 2,500, and the seats in left field, for African Americans, held the same number. With standing room for more than 6,000, the stadium could hold 20,000 fans.

The fence was 365 feet down the left field line, 321 to right, and 462 to dead center, where a giant magnolia stood. Spiller Field had the only ground rules in baseball history allowing for a tree in the outfield. (One year, during a preseason barnstorming tour, Babe Ruth and the New York Yankees came into town. Ruth and his fellow Hall of Famer Eddie Mathews are the only two men ever to have hit home-run balls into the magnolia.)

When the park opened, there was a swimming pool next door where fans could go if the game got a little slow. Train tracks ran above the first-base line, and engineers frequently stopped their trains to watch the games. Across the street were horse stables, as well as a Spiller-owned restaurant, where alligator wrestling was an attraction.

Fans could also entertain themselves by gambling, which Georgia law allowed when it wasn't conducted under a roof. The covered grandstands became home to the true Cracker faithful, and the outfield bleachers were host to the "fly-ball fans," who sat with the local oddsmakers. People would bet on anything, including on whether an outfielder would drop a routine fly ball. Buster Cheatham, a shortstop for the Crackers in the 1920s, probably saved bookies more money than any minor leaguer in history with his spectacular outfield catches. Once a group of bookies gave him a pot of about $200 in appreciation. Cheatham, afraid that people would think he had been corrupted, gave it back.

Soon Cracker officials began prohibiting gambling during games, so bookies and their customers devised another language: finger signals. While the police roamed the stands looking for perpetrators, the bookies were paying or collecting from their customers. According to one story, a well-dressed businessman sitting in the outfield bleachers was holding up a couple of fingers, trying to make change with a vendor, when the police threw him out under suspicion of gambling.

The Crackers called Ponce de Leon Ballpark home until their final season in 1965, when they moved into the newly built Atlanta Stadium (later Atlanta-Fulton County Stadium). The ballpark was torn down in 1966, and the site has been home to numerous retail operations since then. The magnolia tree, however, still stands.

• Click here to access the Georgia Encyclopedia

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© 2010, Gwinnett Forum.com. Gwinnett Forum is an online community commentary for exploring pragmatic and sensible social, political and economic approaches to improve life in Gwinnett County, Ga. USA

TODAY'S QUOTE
Funny, but you have never heard a turtle cackle

"The turtle lays thousands of eggs without anyone knowing; but when the hen lays one egg, the whole country is informed."

-- Malay proverb

CANDIDATE PROFILES (runoff)

Here are the simplified profiles for the August 10 runoff primary in Georgia. This information first appeared here prior to the July 20 election.

For the 2010 primary season, GwinnettForum asked all candidates facing primary opposition in Gwinnett County to provide answers to a few questions. You can read their answers below by clicking on the links.

PROFILE KEY

• (DNR) indicates a candidate did not respond to our survey
• (+) indicates a candidate has received GwinnettForum's endorsement.

SAMPLE BALLOT FOR YOUR PRECINCT

You should eventually be able to see a sample ballot for your particular precinct online at this site:

http://www.sos.georgia.gov/MVP/Login.aspx

However as of July 26, the Secretary of State's office had not posted the runoff ballot online. Only the ballot for the General Primary was on line on that date. Check back later to see if the Secretary of State's office has posted the ballot prior to the election.

2010 FEDERAL CANDIDATES

U.S. Congress, District 7

Republicans

• Jody Hice
  
• Rob Woodall (+)

2010 STATEWIDE CANDIDATES

Georgia Governor

Republicans

• Nathan Deal (+)
  
• Karen Handel
  

Georgia Attorney General

Republicans

• Sam Olens (+)
  
• Preston W. Smith
  

Georgia Commissioner of Insurance

Republicans

• Ralph Hudgens (+)
  
• Maria Sheffield

Georgia Secretary of State

Democrats

• Gail Buckner
  
• Georganna Sinkfield (+)\

Georgia Public Service Commission

Republicans

• Joey Brush (DNR)
  
• John Douglas
  
• Tim Echols (+)

2010 LEGISLATIVE CANDIDATES

State Representative, District 95

Democrats

• Toney Collins (DNR)
  
• Pam Dickerson (+)

State Representative, District 102

Republicans

• Linda Carsten (+)
  
• B.J. Pak (DNR)
  

2010 GWINNETT COUNTY CANDIDATES

Gwinnett County Commissioner, District 2

Republicans

• Lynette Howard (+)
  
• Keith Shewbert

Gwinnett County Commissioner, District 4

Republicans

• John Heard
  
• Tim Sullivan (+)
  

MORE EEB PERSPECTIVE

	9/3: Governments, ancestry
	8/31: Grand jury findings
	8/27: Coveting artifical turf
	8/24: N. Ga. to control House
	8/20: Salvation Army ties
	8/17: Civility and society
	8/13: Good ole boys got pick
	8/10: GGC opens new facilities
	8/6: Sophisticated scam
	8/3: Howington celebrates
	7/30: Humor in books
	7/27: Runoff endorsements
	7/23: Looking beyond primaries
	7/20: What price freedom?
	7/16: Early voting concerns
	7/13: UGA headline-maker
	7/9: On Bannister incident
	7/6: On classic movies
	7/2: Malcolm Gwinnett
	EEB index of columns

MORE RECENT COMMENTARY

	9/3: Thomas: Great Days of Service
	8/31: Severino: Tucker crematory
	8/27: Regan: Anti-privatization
	8/24: Pope: HOT lanes info
	8/20: Stilo: Aurora kids' theater
	8/17: Morrison: Artistic collaboration
	8/13: Pirello: Culinary center
	8/10: Mock: Sharing worthwhile
	8/6: Sherman: Opp zone
	8/3: Morrison: Brenau's plans
	7/30: Heaven: Federal tax info
	7/27: Nelems: Media surveys
	7/23: Urrutia: Fish vaccines
	7/20: Paul: Norcross group
	7/16: Stilo: Aurora's 15th season
	7/13: Jackson: PCOM's new school
	7/9: Jones: Energy audit
	7/6: Callina: Vacation rentals
	7/2: Williams: Gwinnett Place
	COMMENTARY INDEX

ABOUT US

GwinnettForum.com is a twice-weekly online community commentary for exploring pragmatic and sensible social, political and economic approaches to improve life in Gwinnett County, Ga. USA. Contact us today.

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