51.   Brown said the windfall tax would have no effect on prices or jobs, drawing jeers in the Commons from opposition lawmakers.

52.   One criticism of the new rule is that it overstates the effect taxes have on funds.

53.   The tax has nothing to do with the ongoing U.S.-EU trade spat over American tariffs on foreign steel, Colannino said.

54.   In many European Union states, taxes would have to double over the next few decades to meet obligations, it added.

55.   At Blagoevgrad, in the southwest, a tax has to be paid to have a bed in a state hospital.

56.   They were the landladies of ryokans -- traditional Japanese-style inns -- who say the tax has crippled business in recent years.

57.   Those found owing back taxes had their vehicles confiscated on the spot and can recover them only once they have paid the Treasury, the spokesman said.