81.   The tax was first levied on private planes, yachts, cars, jewelry and furs.

82.   The windfall tax was levied by the Labour government on utilities, which it said made excess profits since being sold too cheaply to investors.

83.   The Valley city also, by law, would not be allowed to levy the tax without voter approval.

84.   There is no pending legislation that would levy a tax on e-mail messages.

85.   To make up the deficit, the state would levy a tax on oil companies.

86.   Until the Clinton proposals were introduced early this year, little attention had been paid to whether the existing tax could be levied more fairly.

87.   Under the plan, the state would guarantee a certain minimum level of revenue for poorer districts that levy taxes for debt and educational enrichment.

88.   Using the surplus, Johnson said, is preferable to levying new taxes.

89.   Zero tax is levied on interest and capital gains.

90.   A year after Finland gained official ownership of the archipelago, it granted autonomy to the islanders except in foreign and security policy or in levying taxes.