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Treas. HJ 10 .A13P4 v. 215 U. S. Treasury Dept Press Releases UBRAK* &PR1 1980 FOR RELEASE ON DELIVERY EXPECTED AT 2:00 P.M. July 12, 1978 STATEMENT OF THE HONORABLE W. MICHAEL BLUMENTHAL SECRETARY OF THE TREASURY BEFORE THE HOUSE COMMITTEE ON THE BUDGET Mr. Chairman and Members of this distinguished Committee: I am pleased to have the opportunity of discussing with you this afternoon the results of the Administration's mid-session Budget review, particularly as they relate to the future course of the economy and the President's program for reducing inflation and unemployment. As you requested, I will also discuss the economic implications of the proposed changes in the size and timing of the President's tax program. Information about each of these issues should be helpful in the Committee's consideration of the Second Concurrent Resolution on the Budget for Fiscal Year 1979. Your review comes at a time when the economy is settling down to a more reasonable rate of growth, after the clearly unsustainable pace in early spring when the economy was catching up from the winter weather and the coal strike. While figures for the second quarter are still several days away, it appears that economic activity was fast enough to bring the rate of expansion in real GNP over the first half of the year to about 4 percent. We expect a pace close to this to continue over the balance of the year and, given some success in containing inflation without further intensification of monetary restraint, and given enactment of the Administration's revised tax program, there is no reason to expect marked deviation from this pace in 1979. B-1028 -2Admittedly, it is unusual to anticipate growth to continue into the fifth year of an economic recovery. But we have been fortunate in avoiding some of the excesses that in past recoveries have forced the economy to pause and often to reverse direction. Production and sales have been kept in good balance; we are not suffering from inventory imbalances that often have been the cause of production cutbacks and swelling unemployment rolls. Indeed, the unemployment rate has dropped sharply this year, from 6.4 percent last December to 5.7 percent in June; 2 million new jobs have been created in the past six months. Although our forecast is for continued economic progress at a sustainable rate somewhat in excess of the economy's long-run potential—appropriate for an economy still operating with some slack in utilization of its plant and labor resources—we cannot afford complacency. There are significant risks in the economic outlook, most of them on the downside. We will not be able to achieve or maintain a satisfactory rate of growth unless we encourage a faster rate of investment in new productive facilities, unless we restrain inflation and unless we redress the serious imbalance in our foreign trade. To increase productivity and offset rising labor costs, and to create jobs for the future, we need to create the tools of production at a faster rate. Real business fixed investment has lagged in this recovery. At this stage in previous expansions, investment had exceeded its previous peak by a margin of almost 18 percent; at present, investment has barely reached its prerecession peak. We are devoting less than one-tenth of our real output to investment in new plant and equipment, a smaller share than in the late 60's and early 70's, and well below the share needed to insure the rate of capital formation necessary to support a full-employment economy in the 1980's. The need for accelerating capital formation in this country is well documented. The slowing in the rate of growth in our capital stock parallels the slowing in the growth of productivity, and is a major contributor to the inflationary pressures from which we suffer. In the past four years, our manufacturing capacity has increased at an annual rate of less than 3 percent, down 1-1/2 percentage points from the growth rate in the postwar period through 1973. Similarly -3since 1973, productivity growth in manufacturing has fallen by almost 50 percent as compared to its average for 19481973. This need for enlarging our capital stock is addressed in the tax proposals submitted by the Administration, which would directly encourage capital formation by increasing the after-tax profitability of business investment. It is essential, for both short- and long-term needs of the economy, that we move rapidly to establish effective incentives for business outlays for new plant and equipment. Another potential obstacle to achievement of the projected growth path of the economy is the imbalance in our foreign trade. To be sure, there are some encouraging signs of improvement in our foreign trade picture, as we shake off the effects of winter weather and as our exports increasingly respond to changed foreign exchange relationships. The rise in our exports in recent months is welcome. But much of the increase is in agricultural exports; our exports of manufactured goods are improving very modestly. At the same time, our imports of manufactured products have been rising very rapidly. And oil imports, while below last year's rate, still represent the major element in our trade deficit. Until we act decisively to reduce oil imports, and to improve the competitive efficiency of American industry by encouraging new investment, progress in correcting the trade imbalance will be painfully slow. Hence, it is essential to enact the tax measures proposed by the President, including the removal of subsidies that encourage oil imports and lower the cost of energy below its true replacement cost. Finally, our ability to maintain growth depends heavily on our ability to contain inflation. Our progress on this objective continues disappointing—the latest consumer price data indicate a third month of increase at double-digit rates. Of course, food prices are chiefly responsible for the unpleasant developments, but there is hope for some moderation as increased supplies reach the market. But the underlying rate of inflation—even after discounting the contribution from volatile food prices—is still running at an unacceptably high rate. And the continued rise in wages, as smaller unions and the less-organized workers try to catch up with the large increases achieved by the more -4powerful unions, threatens to keep up the pressure on price levels, particularly in light of the poor performance of productivity. The persistence of inflation is the major threat to achieving the goals of adequate economic growth and increased employment opportunities. Inflation impacts adversely on real incomes and on consumer confidence and willingness to spend, and on interest rates and mortgage credit availability. It deters business investment, and foreshortens the timehorizon in making capital outlay decisions. The Administration's Budget proposals are carefully framed to avoid exacerbating inflationary pressures. Outlays for. the current fiscal year are now projected at $452 billion, some $11 billion less than was estimated in January. This reduction is the result primarily of smaller-than-planned spending by government agencies, and we have, as a matter of deliberate policy, refrained from any effort to force spending to the original higher levels. For FY 1979, we now estimate outlays at $497 billion, $4 billion less than our January estimate, and implying an increase for the '79 fiscal year which is $5 billion smaller than for the current fiscal year. Moreover we are aggressively seeking areas in which spending can be reduced further. It is our belief that improvements in efficiency are possible which would permit us to deliver the desired level of public services at less cost to the taxpayer. Even with a tax cut, it is expected that Federal revenues will rise more than projected outlays. As a result, the estimated budget deficit for next fiscal year, at about $48-1/2 billion, is moderately below that expected for FY 1978, and some $12 billion less than was estimated in January. This scaling back in the size of the FY 1979 deficit reflects the delay and reduction in the proposed tax cut as well as somewhat lower outlay projections. The revised tax program differs from the President's original program for calendar year 1979 in three respects: 1. The January budget proposal to repeal the tax on telephone services and to reduce the federal unemployment insurance tax rate would be deleted. 2. The amount of proposed individual income tax reduction would be reduced. -53. A modest amount is included to reflect the startup costs of those elements of the President's urban initiatives that would be implemented through tax credits. The size and composition of the proposed tax reductions reflect the very high priority that the President places on encouraging business investment, increasing productivity, and fighting inflation. The calendar year 1979 cost of this revised tax program is estimated to be about $20 billion. Since the effective date for the program would be January 1979, rather than October 1978 as initially proposed, the fiscal year 1979 cost would be under $15 billion. The decision to reduce the size of the tax cut, while reflecting our willingness to be flexible and responsive to economic developments, does not mean that we are ready to abandon other objectives such as tax equity. The Administration, therefore, continues to support its program for long-overdue reform of our unfair and complicated tax laws. These new budget outlay and revenue recommendations reflect a careful balancing of the need to keep the economy on a steady growth path with a recognition of the importance of containing inflationary pressures. President Carter is determined to use the full powers of his office, including the veto, to ensure that spending increases and tax cuts stay within the limits of his budget proposals. Moreover, he is determined to move toward a balanced budget as fast as economic conditions permit. The fiscal posture depicted by the 1978 and 1979 estimates in the mid-session review is what we believe to be sufficient and appropriate to support economic growth at the moderate rate now anticipated through 1979. At the present stage of the recovery, and because of the threat to continued economic growth that would be precipitated by a further acceleration of inflation, this degree of budgetary restraint is essential. To depend too heavily on monetary restraint risks distorting the composition of growth and eventually aborting the expansion. Even the present degree of monetary restraint is already being reflected in a tightening in mortgage markets and declines in indicators of future residential construction activity. -6In view of the need for continued inflation restraint, and the need for an appropriate balance between monetary and fiscal policies, it is surprising that there is serious advocacy in Congress of massive tax reductions, reductions that would increase the Federal deficit by incredibly large amounts over the next few years. Instead of working toward budget balance, as does the President's program, large tax reductions such as those proposed in S. 1860 and H.R. 8333 (Kemp-Roth) would, on the basis of the analyses submitted by their advocates, increase the deficit by $12 billion in the first year and by $38 billion by the time the full round of tax reductions was completed. We do not quarrel with the proposition that tax reductions can, in an underemployed economy, stimulate economic activity and thereby ultimately return some of the foregone revenues to the government. But massive tax reduction in an economy already suffering from inflationary pressures is sheer waste. We do not have the financial or physical resources to absorb such stimulus without adding to inflationary pressures, and whatever benefits might be envisioned would be quickly negated by the rise in prices and in interest rates. Advocates of major tax reductions frequently cite the success of the Kennedy-Johnson tax reductions in support of similar action now. What is overlooked, in these presentations, is the difference in the economic environment between that of the early 1960's and that in which we live today. In the early 1960's, inflation was running at less than 2 percent per year; this year we fear that the consumer price index will rise by more than 7 percent. In the early 1960's, the Federal deficit averaged only $5 billion; even with exceptional restraint, the deficit for this fiscal year and next will average almost ten times that. Interest rates currently are already double the levels prevailing at the time of the Kennedy-Johnson tax cut. To impose on our financial markets the burden of massive increases in an already large deficit would result in either inflationary expansion of credit or—more likely—a preemption of financial resources that would curtail private spending and investment. There is no basis in the evidence of previous tax reductions that capacity and productivity would increase sufficiently rapidly to accommodate the increased demands flowing from such large, abrupt reductions in taxes. -7The Administration tax and budget program is designed to lower the burden of taxation and unleash the forces of the private sector. But it is of a magnitude appropriate to the needs and capacity of the economy. As in most things in life, moderation is a virtue; too much of a good thing will produce economic indigestion, not improved economic health. 0O0 FOR RELEASE ON DELIVERY EXPECTED AT 10:00 A.M. JULY 12, 1978 TESTIMONY BY GARY C. HUFBAUER BEFORE THE SUBCOMMITTEE ON INTERNATIONAL TRADE OF THE SENATE FINANCE COMMITTEE Mr. Chairman and Members of the Subcommittee, I am pleased to be here this morning on behalf of the Department of the Treasury, and the East-West Foreign Trade Board, chaired by Secretary Blumenthal, to speak in support of the President's request to extend the emigration waiver authority for Romania and Hungary under Section 402 of the Trade Act, and to join in this review of the U.S.-Romanian Trade Agreement. An extension of the waiver allowing both the U.S.-Romanian Trade Agreement and the U.S.-Hungarian Trade Agreement to remain in force will promote continued improvement in our economic and political relations with these countries and serve our national interest. I believe you are already familiar with the reasons why we believe that waiver of Section 402 of the Trade Act is warranted with respect to Hungary. I would, therefore, like to focus briefly on a few matters concerning Romania. B-1029 - 2 President Ceausescu's recent visit to the United States underscores the importance which both of our nations attribute to strengthening U.S.-Romanian ties. We believe that it is in our interest to encourage Romania's independent policy orientation through further expansion of our bilateral relations. Continuation of the Trade Agreement is essential to this end. Romania has fulfilled the two conditions necessary for continuation of the Trade Agreement. First, a satisfactory balance of concessions in trade and services has been maintained. Romania has been responsive to requests to facilitate U.S. business activities in Romania, and has given most-favored-nation tariff treatment to U.S. products. Secondly, we are also satisfied that Romania will reciprocate U.S. reductions in tariffs and nontariff barriers in the Multilateral Trade Negotiations in Geneva. The exact amount of U.S. or Romanian concessions has not yet been established, but the Romanian government recently reaffirmed its Trade Agreement obligations to reciprocate U.S. concessions, taking into account its status as a developing nation. The Trade Agreement has contributed significantly to the growth of U.S.-Romanian trade. Two-way trade grew from $322 million in 1975, which was four times the value of trade in 1970, to $448 million in 1976, and reached a record $493 million in 1977. The U.S. has continued to maintain a positive trade balance over this period. The few instances - 3 of threatened market disruption from Romanian imports have been resolved with minimal difficulty. The further growth of U.S.-Romanian trade in such a favorable atmosphere depends upon continuation of the Trade Agreement. The Treasury also supports the President's determination that further extension of the emigration waiver authority for Romania will substantially promote the objectives of Section 402 of the Trade Act. This extension is essential for continuation of the Trade Agreement. In order to earn hard currency, Romanian exports must have access to Western markets, including our own. The countries of Western Europe have granted most-favored-nation status to Romanian exports. If the United States does not continue to facilitate Romanian access to U.S. markets through MFN, it will limit the Romanians' ability to earn dollars. This in turn will decrease the Romanians' ability to import U.S. goods. The President's emigration waiver will enable us to continue granting MFN to Romania and contribute to the further growth of U.S.-Romanian trade. Extension of the waiver is also required for Romania to continue to utilize U.S. financing for its imports from the United States. Without the waiver, the Commodity Credit Corporation and Eximbank would have to cease making loans or guarantees to Romania. This would put U.S. exporters at a competitive disadvantage, because these two forms of credit have significantly promoted U.S. exports to Romania. - 4 The CCC program has been most effective in increasing U.S. agricultural exports to Romania. Since enactment of the Trade Agreement, a total of about $102 million of U.S. agricultural sales to Romania have been financed through CCC. It is particularly noteworthy that CCC credits have helped to reverse the decline in Romanian imports of U.S. soybeans, which was evident prior to 1975. In fiscal 1978 Romania's entire soybean import needs, a total of 300,000 metric tons, will be purchased from the U.S. for $70 million with the aid of $23 million of CCC credit. The Romanians are interested in increasing their soybean imports even more in the future. Eximbank has also been active in promoting U.S. exports to Romania. Since the enactment of the Trade Agreement, Eximbank has supported $82 million worth of U.S. exports to Romania. Eximbank's current total exposure with Romania comes to around $84 million, of which approximately $73 million is in the form of outstanding direct loans. I would like to emphasize that without extension of the emigration waiver both Commodity Credit Corporation and Eximbank financing for U.S. exports to Romania would have to be discontinued. Mr. Chairman, our experience with the U.S.-Romanian Trade Agreement has convinced us of its continued importance. Agreement has served as a cornerstone for the growth of The - 5- U.S.-Romanian relations both economically and politically. We are satisfied that Romania has fulfilled the conditions of the Agreement and that its continuation will strengthen U.S.-Romanian ties. In conclusion, Mr. Chairman, I believe that extension the Presidential waiver allowing both the U.S.-Romanian Tr Agreement and the U.S.-Hungarian Trade Agreement to remain in force is in our national interest. 0O0 Contact: Carolyn Johnston (202) 634-5377 FOR IMMEDIATE RELEASE JULY 12, 1978 TREASURY SECRETARY BLUMENTHAL NAMES JEROME H. LYNCH SAVINGS BONDS CHAIRMAN FOR COLORADO Jerome H. Lynch, President, Blue Cross and Blue Shield of Colorado, has been appointed Volunteer State Chairman for the Savings Bonds Program by Secretary of the Treasury W. Michael Blumenthal, effective immediately. He succeeds Maurice B. Mitchell, Chancellor, University of Denver. Mr. Lynch will head a committee of business, labor, financial, media, and governmental leaders who -- in cooperation with the Savings Bonds Division -- assist in promoting the sale of Savings Bonds. Mr. Lynch joined Blue Cross of Greater Philadelphia in 1962 as Director, Data Processing, serving in this capacity until 1966. From January 1966 to January 1969 he served as Medicare Coorodinator for Blue Cross in the area, and from 1969 to 1971 he was Vice President of Operations. In 1971 he was appointed Executive Vice President of Blue Cross in the Philadelphia area and served in this capacity until May of 1976 when he was appointed to his present position. Mr. Lynch1s business activities include membership on the Management and Planning Council, American Hospital Association; Government Affairs Committee, Blue Shield Association; and the Board of Directors, Blue Cross Association. Civic activities include membership in the Denver Rotary Club, Denver Athletic Club, and the Denver Chamber of Commerce. B-1030 FOR RELEASE AT 4:00 P.M. July 12, 1978 TREASURY TO AUCTION $3,250 MILLION OF 2-YEAR NOTES The Department of the Treasury will auction $3,250 million of 2-year notes to refund $2,480 million of notes maturing July 31, 1978, and to raise $770 million new cash. The $2,480 million of maturing notes are those held by the public, including $488 million currently held by Federal Reserve Banks as agents for foreign and international monetary authorities. In addition to the public holdings, Government accounts and Federal Reserve Banks, for their own accounts, hold $375 million of the maturing securities that may be refunded by issuing additional amounts of the new notes at the average price of accepted competitive tenders. Additional amounts of the new securities may also be issued at the average price, for new cash only, to Federal Reserve Banks as agents for foreign and international monetary authorities. Details about the new security are given in the attached highlights of the offering and in the official offering circular. oOo Attachment B-1031 HIGHLIGHTS OF TREASURY OFFERING TO THE PUBLIC OF 2-YEAR NOTES TO BE ISSUED JULY 31, 1978 July 12, 1978 Amount Offered: To the public Description of Security: Term and type of security Series and CUSIP designation Maturity date July 31, 1980 Call date Interest coupon rate $3,250 million 2-year notes Series R-1980 (CUSIP No. 912827 HW 5) No provision To be determined based on the average of accepted bids Investment yield To be determined at auction Premium or discount To be determined after auctio Interest payment dates January 31 and July 31 Minimum denomination available $5,000 Terms of Sale: Method of sale Yield auction Accrued interest payable by investor None Preferred allotment Noncompetitive bid for $1,000,000 or less Deposit requirement 5% of face amount Deposit guarantee by designated institutions Acceptable Key Dates: Deadline for receipt of tenders Thursday, July 20, 1978, by 1:30 p.m., EDST Settlement date (final payment due) a) cash or Federal funds Monday, July 31, 1978 b) check drawn on bank within FRB district where submitted Thursday, July 27, 1978 c) check drawn on bank outside FRB district where submitted Wednesday, July 26, 1978 Delivery date for coupon securities. Monday, July 31, 1978 S ^ Of ! Department of theTREASURY WASHINGTON, D.C. 20220 TELEPHONE 56MW1 WW 0 FOR RELEASE UPON DELIVERY EXPECTED AT 10:00 A.M. THURSDAY, JULY 13, 1978 STATEMENT OF THE HONORABLE ROBERT H. MUNDHEIM GENERAL COUNSEL OF THE TREASURY DEPARTMENT BEFORE THE SUBCOMMITTEE ON INTERNATIONAL TRADE OF THE SENATE FINANCE COMMITTEE Mr. Chairman and Distinguished Members of this Subcommittee: I appreciate the opportunity to appear before your committee today to discuss Treasury's countervailing duty determination on imported Canadian groundfish and our decision to waive countervailing duties. The decision to exercise the temporary waiver authority provided in the Trade Act of 1974 is always difficult. On the one hand, we must be mindful of the potential harm to a U.S. industry which has been forced to compete against subsidized imports. On the other hand, Congress has also indicated the great desirability of seeking internationallyagreed rules and procedures governing the use of subsidies. Thus, we must weigh the effect of imposing countervailing duties in a specific case against the prospect of arriving at such arrangements. In this case, our discussions with a number of Members of Congress, their staffs, and industry representatives made us acutely aware of some of the severe economic problems faced by the U.S. fishing industry. This industry has apparently had substantial capital shortages, is restricted in its production by quotas within U.S. fishing boundaries for the next few years in order that depleted stocks can be restored, and has had to compete against subsidized Canadian fish. Although the U.S. fishing industry receives virtually no special governmental assistance, the Canadian Federal and Provincial Governments paid substantial subsidies of / 17 percent ad valorem to their fishing industry. Forcing B-1032 : r '2 -2U.S. fishermen and fish processors to compete under those circumstances is not fair. Nor should any U.S. industry be forced to compete with subsidized imports. Removing this form of unfair competition is a primary objective of our efforts in Geneva. Serious negotiations are underway to establish an international code of conduct governing the use of subsidies. While no agreement has yet been concluded and many problems remain to be solved, progress has been made in the many meetings as a consequence of the give-and-take from all parties concerned. Our decision to waive was motivated by a desire to see the successful completion of these negotiations and by a judgment that countervailing in the circumstances of this case would have seriously jeopardized these negotiations because of Canada's important role in them. We coupled the desire to maintain a hospitable atmosphere for the negotiations with an insistence that the subsidies be substantially eliminated within a very short period of time. This case began with a petition filed by the Fishermen's Marketing Association of Seattle, Washington, requesting that countervailing duties be imposed on a wide variety of groundfish imports from Canada. 1977 groundfish imports from that country were $172 million. Our investigation revealed the following subsidies: (1) Payments to processors and fishermen under the Groundfish Temporary Assistance Program (GTAP) under which the processors received a 6-cent per pound payment and fishermen received a maximum payment of 2-cent per pound. The combination of these payments could result in a subsidy of up to roughly 16 percent ad valorem. (2) Vessel construction assistance providing payments from the Federal Government of up to 35 percent of the approved capital cost of vessels of certain length and versatility. Since the benefits from the subsidy are realized over the approximate accounting life of the vessel, the subsidy is calculated by taking the average appropriation over the last 12 years and dividing it by the total catch in the most recent year available. This assistance results in a subsidy of approximately .85 percent ad valorem. (3) Grants by the Federal Department of Regional Economic Assistance to fishing communities in Newfoundland for water supply and wharf facilities and various loan programs by several of the Maritime Provinces for vessel construction which together result in a subsidy of approximately .1 percent ad valorem. -3Represenatives of the U.S. fishing industry have stressed that the capital-intensive, infrastructural incentives have a greater impact than the amount of the ad valorem duties we calculated. They point to the pervasive advantage created by working with more up-to-date boats and wharf facilities. They contrast this result with the U.S. industry's difficulty in raising the capital necessary to establish facilities to match those of the Canadians. Although we appreciate this argument, the Countervailing Duty Law limits the Secretary to assessing an additional duty equal to the net amount of any bounty or grant paid. While none of these programs was specifically limited to export activity, the fact that a preponderance of Canada's fish production is exported, caused us to conclude that the effect of these subsidies was to bestow a bounty under the Countervailing Duty Law. As this Committee knows, three conditions must be satisfied before Treasury may waive the imposition of countervailing duties: (1) Adequate steps must have been taken to eliminate or reduce substantially the adverse effect of the subsidy paid. This condition for waiver has been met. The Canadian Government has agreed to dismantle its subsidy program on the following schedule: —outstanding claims of processors of fish have not been honored since April 1977. Authorization was formally terminated on April 1, 1978. Thus, the effective bounty has been reduced by 46 percent since April 1977. —outstanding claims of fishermen with large vessels (offshore fishermen) under the GTAP have been disallowed as of April 1, 1978. This disallowance in addition to that for the processors reduces the subsidy by 71 percent. —claims of fishermen with smaller vessels (onshore fishermen) will be disallowed as of October 1, 1978. This disallowance reduces the subsidy by 94 percent. I should emphasize that the dismantling of the GTAP program covers categories of fish beyond those mentioned in the petition. Thus, the dismantling also applies to the fish categories included in the National Federation of Fishermen and Point Judith Fishermen's Cooperative petition. (2) The second criterion requires a reasonable prospect that successful trade agreements will be negotiated with -4foreign countries providing for the reduction or elimination of barriers to or other distortions of international trade. I have already alluded to the ongoing negotiations in Geneva and we believe that the second criteria is also met. The third criterion requires the determination that a countervailing duty would seriously jeopardize the satisfactory completion of the trade negotiations. The fishing industry is an important Canadian economic sector and serves as the principal economic activity in several of its Maritime Provinces. Canada plays a very active role in the trade negotiations and we concluded that Canadian reaction to a countervail would be very adverse, particularly after they had agreed to eliminate 94 percent of the subsidy by October 1. Waivers had in the past been granted where the subsidies found had been reduced to a lesser degree or over a longer period of time. Ambassador Strauss indicated his concern to us that failure to waive could affect detrimentally the progress in achieving a subsidies code. Before reaching its determination to waive, the Treasury consulted with a number of Members of Congress and their staffs, representatives of the U.S. fishing industry, the Departments of State and Commerce, and the Special Represenative for Trade Negotiations. After these consultations, Treasury published its final countervailing duty determination and a waiver of countervailing duties on dutiable fish on June 16, 1978. For items which are free of duty, the Law requires that the International Trade Commission make an injury finding before countervailing duties can be assessed. We have stated our intention to waive on the duty-free items if injury is found since the actions by the Canadians to substantially reduce the subsidies affect both dutiable and duty-free fish in the same way. There is always the contention that a waiver such as this one gives more weight to the interests of foreign policy than to the needs of domestic industry. In this case in particular that argument is wide of the mark. The Canadian actions to dismantle the GTAP directly and substantially eliminates an element of unfair competition to our fishing industry. We insisted to the Canadians that unless all payments under GTAP ceased by October 1, we would countervail—and we were prepared to do so. However, with the almost complete -5elimination of the subsidy, it seemed appropriate to use the waiver authority as a lever for moving forward the effort to resolve the problem of subsidies on a broader, international basis. Thus, the use of the waiver in this case illustrates how Congress intended the authority to be used. Itallowed for discretion to preserve the cooperative spirit during the most critical phase of the trade negotiations. At the same time it brought about the virtual termination of one of the largest subsidy programs Treasury encountered in its administration of the Countervailing Duty*Law. 0 0 0 0 FOR RELEASE AT 4:00 P.M. July 13, 1978 TREASURY'S 52-WEEK BILL OFFERING The Department of the Treasury, by this public notice, invites tenders for $3,340 million, or thereabouts, of 364-day Treasury bills to be dated July 25, 1978, and to mature July 24, 1979 (CUSIP No. 912793 Z4 1). The bills, with a limited exception, will be available in book-entry form only, and will be issued for cash and in exchange for Treasury bills maturing July 25, 1978. This issue will provide $ 302 million new money for the Treasury as the maturing issue is outstanding in the amount of $3,038 million, of which $1,793 million is held by the public and $1,245 million is held by Government accounts and the Federal Reserve Banks for themselves and as agents of foreign and international monetary authorities. Additional amounts of the bills may be issued to Federal Reserve Banks as agents of foreign and international monetary authorities. Tenders from Government accounts and the Federal Reserve Banks for themselves and as agents of foreign and international monetary authorities will be accepted at the average price of accepted tenders. The bills will be issued on a discount basis under competitive and noncompetitive bidding, and at maturity their par amount will be payable without interest. Except for definitive bills in the $100,000 denomination, which will be available only to investors who are able to show that they are required by law or regulation to hold securities in physical form, this series of bills will be issued entirely in book-entry form on the records either of the Federal Reserve Banks and Branches, or of the Department of the Treasury. Tenders will be received at Federal Reserve Banks and Branches and at the Bureau of the Public Debt, Washington, D. C. 20226, up to 1:30 p.m., Eastern Daylight Saving time, Wednesday, July 19, 1978. Form PD 4632-1 should be used to submit tenders for bills to be maintained on the book-entry records of the Department of the Treasury. Each tender must be for a minimum of $10,000. be in multiples of $5,000. Tenders over $10,000 must In the case of competitive tenders, the price offered must be expressed on the basis of 100, with not more than three decimals, e.g., 99.925. B-1035 Fractions may not be used. (OVER) -2Banking institutions and dealers who make primary markets in Government securities and report daily to the Federal Reserve Bank of New York their positions with respect to Government securities and borrowings thereon may submit tenders for account of customers, provided the names of the customers are set forth in such tenders. Others will not be permitted to submit tenders except for their own account. Payment for the full par amount of the bills applied for must accompany all tenders submitted for bills to be maintained on the book-entry records of the Department of the Treasury. A cash adjustment will be made for the difference between the par payment submitted and the actual issue price as determined in the auction. No deposit need accompany tenders from incorporated banks and trust companies and from responsible and recognized dealers in investment securities, for bills to be maintained on the book-entry records of Federal Reserve Banks and Branches, or for definitive bills, where authorized. A deposit of 2 percent of the par amount of the bills applied for must accompany tenders for such bills from others, unless an express guaranty of payment by an incorporated bank or trust company accompanies the tenders. Public announcement will be made by the Department of the Treasury of the amount and price range of accepted bids. Those submitting competitive tenders will be advised of the acceptance or rejection thereof. The Secretary of the Treasury expressly reserves the right to accept or reject any or all tenders, in whole or in part, and his action in any such respect shall be final. Subject to these reservations, noncompetitive tenders for $500,000 or less without stated price from any one bidder will be accepted in full at the average price (in three decimals) of accepted competitive bids. Settlement for accepted tenders for bills to be maintained on the records of Federal Reserve Banks and Branches must be made or completed at the Federal Reserve Bank or Branch on July 25, 1978, in cash or able funds or in Treasury bills maturing July 25, 1978. other immediately availCash adjustments will be made for differences between the par value of maturing bills accepted in exchange and the issue price of the new bills. Under Sections 454(b) and 1221(5) of the Internal Revenue Code of 1954 the amount of discount at which bills issued hereunder are sold is considered to accrue when the bills are sold, redeemed or otherwise disposed of, and the bills are excluded from consideration as capital assets. Accordingly the owner of bills (other than life insurance companies) issued hereunder must -3include in his Federal income tax return, as ordinary gain or loss, the difference between the price paid for the bills, whether on original issue or on a subsequent purchase, and the amount actually received either upon sale or redemption at maturity during the taxable year for which the return is made. Department of the Treasury Circulars, Public Debt Series - Nos. 26-76 and 27-76, and this notice, prescribe the terms of these Treasury bills and govern the conditions of their issue. Copies of the circulars and tender forms may be obtained from any Federal Reserve Bank or Branch, or from the Bureau of the Public Debt. B-1034 Mssing department of theJREASURY &HIN6T0N, DC. 20220 TELEPHONE MtJMI' FOR IMMEDIATE RELEASE Contact: Charles J. Arnold July 13, 1978 ~ 566-2041 TREASURY DEPARTMENT DETERMINES THAT AUDIBLE SIGNAL ALARMS FROM JAPAN ARE NOT BEING "DUMPED" The Treasury Department announced today that it has made a final determination that audible signal alarms (smoke detector horns) from Japan are not being sold at less than fair value within the meaning of the Antidumping Act. Under the Act, "sales at less than fair value" generally occur when the price of the merchandise sold for exportation to the United States is less than the price of such or simil merchandise sold in the home market or to third countries. Notice of this action will appear in the Federal Register of July 18, 1978. Imports of audible signal alarms from Japan were valued at approximately $7.7 million during the period January-November 1977. B-1Q35 FOR RELEASE UPON DELIVERY July 14, 1978 Expected at 9:30 a.m. STATEMENT OF EMIL M. SUNLEY DEPUTY ASSISTANT SECRETARY FOR TAX ANALYSIS BEFORE THE SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT OF THE COMMITTEE ON FINANCE Mr. Chairman and Members of this Subcommittee: I am grateful for the opportunity to comment on the Roth/Kemp tax proposal. This bill calls for a tax reduction far exceeding $100 billion after a three-year phase-in period. There is, of course, a superficial appeal associated with any proposal to cut taxes, but the appeal of this proposal vanishes when it is analyzed in the light of the economic realities we now face. The conclusion that emerges from a careful examination is unavoidable: Roth/Kemp would have a disastrous impact upon our economy. At a time when inflation is our Nation's primary economic concern, the Roth/Kemp proponents advocate a massive tax cut unprecedented in magnitude. When prudent fiscal policy demands budgetary restraint, we are presented with a proposal that would, according to the proponents themselves, increase the deficit to $90 billion in 1980. Supporters attempt to dismiss these concerns with facile economic theories, distorted historical comparisons, and a large measure of wishful thinking. These claims provide a B-1036 -2most treacherous basis for the development of sound tax policy. In my testimony today, I will explore my specific concerns in some detail. Need for the President's Program We need a tax cut to sustain the current U.S. economic expansion. Unemployment, even after last month's drop to 5.7 percent, is still unacceptably high, and the rate of growth of investment in plant and equipment is not sufficient to meet our present and future needs. Further, taxpayers are being squeezed by increases in social security taxes and by inflation, which moves them to higher effective tax rates. The President has proposed to cut taxes by $20 billion for both individuals and corporations, to lighten tax burdens and assure the continued growth of the output of goods and services. Last January, the President proposed an even larger cut—amounting to $25 billion. We have reduced the magnitude of the proposed cut because economic developments have been both better and worse than we anticipasted last January: better, because the reduction in unemployment has been faster than anticipated, worse because the rate of inflation has increased. In the face of these changed circumstances, we believe it would be fiscally irresponsible to continue pressing for a tax cut as large as $25 billion. We are now recommending a gross cut of $22 billion for individuals with offsetting reforms of $8 billion, for a net cut of $14 billion, and for businesses, a gross reduction of $8 billion with $2 billion of reforms for a net cut of $6 billion. The whole program, taken together, would reduce tax liabilities for calendar year 1979 by $20 billion. We believe that a tax cut of this magnitude would not be so large as to have an adverse effect on inflation, but would still help maintain stable economic growth, while the reductions and reforms would improve the incentives, the efficiency, and the fairness of the present tax system. Roth/Kemp Proposals Now we come to the Roth/Kemp proposals which would slash both individual and corporate rates by approximately 30 percent over three years. We estimate that these reductions, if fully in effect during calendar year 1979, would amount to a cut of $82 billion, over four times the size of the President's recommended cut. Now there seems to be a feeling on the part of some people that when Democrats cut taxes, people spend the money, the Federal deficit grows, and inflation speeds up. On the other hand, when Republicans -3sponsor a tax cut, people work harder and invest more, the Federal deficit shrinks, and inflation ceases to be a problem! I wish it were that simple! We would gladly change the labels on the tax cut, and the Secretary of the Treasury could preside over a surplus, instead of a deficit. Certainly, tax reductions stimulate the economy. By leaving more money, after taxes, for people to consume and invest, tax cuts will encourage more spending and may produce a larger capital stock. However, a massive tax cut of the magnitude of Roth/Kemp would also expand the deficit, cause severe strains in financial markets, and create explosive inflationary pressures. Tax Rates, Feedback, and Tax Receipts Can we reduce tax rates and yet experience higher total tax receipts? The response of the economy to a tax cut will tend to offset the reduced taxes, but the magnitude of the response is crucial. If we have resources that are idle because demand is insufficient, a tax cut can put these resources to work. The tax cut provides individuals and businesses with higher incomes and at least some of this money will be spent, either for consumption or investment. This spending in turn increases the income (wages and profits) of other individuals and businesses throughout the economy. This process of expansion is termed the "multiplier effect" by economists. The value of the multiplier, that is, the ratio of the change in GNP to the original change in taxes, generally has been estimated for the U.S. economy as being around two, meaning that the eventual addition to GNP will be about twice as large as the initial tax cut. Under these circumstances, a tax cut can not "pay for itself" unless the Federal tax share of the increased income is 50 percent--a share considerably higher than exists today. A tax cut can make us better off by putting idle resources to work and raising incomes, but revenues will still be lower than they would have been under the previous (higher) tax rates. Further, if rate cuts are too large, we will have both lower tax yields and higher inflation, which is why I object to the Roth/Kempt proposals. The Experience of the Kennedy Tax Cuts Why do I feel a large tax cut would be such a disaster today? Haven't we had big tax cuts in the past with desirable results? Certainly we have. Probably the most conspicuous case was that of the two-stage Kennedy tax cuts -4of 1964-65, which together reduced individual rates by an average of 20 percent. The Kennedy tax rate cut was intended to provide the basis for a continuation of the economic expansion of 1961-63. This expansion had been largely spurred by rising Federal government purchases, and it was hoped that a tax cut would stimulate private consumption and investment, thereby shifting the impetus for continuation of the expansion to the private sector. The Kennedy cuts called for tax reductions of approximately $15 billion at the time which would be the equivalent of about $40 billion in terms of today's receipt levels. The results of that experiment in so-called "new economics" are well known. A study by Arthur Okun estimated that the Revenue Act of 1964 increased nominal GNP by $25 billion by mid-19S5 and $30 billion by-the end of 1965. More than two-thirds of these estimated gains were due to gains in consumption. A simulation of an historical version of the Data Resources, Inc. (DRI) model with and without the 1964 tax cut produced results for GNP, consumption, and investment generally consistent with those obtained by Okun using a simpler methodology. These results confirm Okun's conclusion that the 1964 tax cut did have a significant expansionary impact upon the economy. The economy's growth rate stepped up markedly, unemployment declined, and yet the rate of inflation remained under control, at least until the pressures of the Vietnam buildup made themselves felt. And what happened to government tax receipts? Receipts increased each fiscal year, and the deficit declined.. Furthermore, this came as no surprise to the Treasury Department; if you go back and look at the record, you will find that our forecasts of receipts (and deficits) were unusually close in those years. In the face of considerable skepticism, the Treasury Department forecast that total Federal receipts would be higher each year than they had been the year before. That was perfectly compatible with the Treasury estimates that the new tax rates meant that receipts would be lower and the deficit larger than would have been the case in the absence of the tax cut. In fact, the Treasury forecasts of Federal receipts were very good ones, as the increasingly healthy U.S. economy returned more revenues to the Federal government with each succeeding year. Changes in the U.S. Economy Since 1964 Well, if it worked then, why won't it work today? The answer is that today's economic situation bears little resemblance to that of the early SO's. In 1963 we had -5experienced ten years of stagnation, with three recessions, continually high levels of unemployment, and a rate of inflation of under two percent. Today, while the unemployment rate is still high, the rate of inflation as measured by the implicit GNP deflator is, too. In fact, the rate of inflation has been below five percent in only one year since 1968. In 1963, the Federal budget on a National Income Accounts basis had a surplus of $0.3 billion. In 1977, it had a deficit of $50 billion and in the first quarter of this year the deficit was $56 billion at annual rates. The composition of the U.S. labor force as well as unemployment has changed since the early 1960's. Labor force participation rates are at an all-time high, as the increases for women and young people have more than offset the decline for adult males. With these changes have come increased labor market frictions and higher rates of transitional and part-time unemployment. Studies by DRI and Brookings have found that there was a significant slowdown in the trend in productivity around 1967. The diversion of capital to social uses, such as environmental protection, and the changing composition of the labor force are the factors most often cited in the explanation of this slowdown. One consequence of these phenomena is that inflation is a more intractable problem today than it was in 1964. The Kennedy tax cuts represented the stimulation of an economy with idle resources in both labor and product markets and an economy enjoying a recent history of virtual price stability—a far cry from today's inflationary situation, with consumer prices rising at a rate in excess of 10 percent a year. The amount of stimulus that was needed in the early 60's would be quite inappropriate today. Impact of Roth/Kemp Supporters of the Roth/Kemp drastic tax cut have asserted that their proposal implies no necessary sacrifice of expenditure programs, no threat of additional inflation, and will lead to higher future Federal revenues than would be realized without it. No quantitative evidence has ever been offered that supports these claims. Congressman Kemp's own statement that appears in the House Record of April 6 directly contradicts the claims that Roth/Kemp will reduce inflation and raise revenues. A -6simulation prepared for Mr. Kemp by Chase Econometrics forecasts that the Federal deficit would increase by $12.4 billion in the first year of the Roth/Kemp three-year tax reduction program, and by $30.9 billion by the time the tax reduction is complete in 1980. By 1982, the Roth/Kemp deficit would be more than double the deficit that is projected under current conditions. Simulations of the Roth/Kemp proposal with the DRI econometric model show similar increases in the Federal deficit over all of the three-year span of that forecast. The rate of inflation is notoriously insensitive to other factors in large-scale econometric models, but even so, both models show the Roth/Kemp cuts accelerating the rate of inflation. A model of the "supply side" incentive effects of lower tax rates that is being developed by Norman B. Ture for the National Association of Manufacturers predicts that the Roth/Kemp proposals would result in Federal revenues that are lower by $43 billion, even after the system has had ten years to adjust to the tax-reduction incentives. Mr. Kemp and other spokesmen for the drastic-taxreduction idea sometimes claim that they really do not. believe in standard econometric simulations, even though Mr. Kemp has characterized some Chase results as "convincing proof" that Roth/Kemp will aid investment. They say that the tax rate reductions will encourage people to work harder and to" save and invest more, and thereby to enlarge the capacity of the economy itself, not just to increase the rate of capacity utilization as in the standard econometric models. This basic proposition has an honorable tradition in economics, but estimates of the size and speed of responses to such incentives vary widely. There are no forecasting models incorporating these incentive effects that have been subject to professional scrutiny or have developed a "track record" over a period of years. Could Roth/Kemp Possibly Work? Under what circumstances could the results claimed by Roth/Kemp proponents be achieved? In order for Federal receipts to increase enough to offset the Roth/Kemp tax cuts, GNP would have to increase some $550 billion or 20 percent. This would imply a multiplier of about five for Roth/Kemp— twice as high as that of any existing econometric model. But even if the multiplier were this high on the demand side, do we have the necessary productive resources—labor and capital—to produce such extra output? -7In testimony presented last Wednesday to the House Budget Committee, Chairman of the Council of Economic Advisers, Charles Schultze described the necessary responses of productive factors. Some output could be gained by* putting currently unemployed factors to work—actual real output is now about four or five percent below potential. Where would the remaining output come from? Roth/Kemp proponents would answer: from increased labor supply and capital resulting from the higher incentives offered by their program. A 30 percent tax reduction would raise after-tax personal income by five to seven percent at the margin. Would such an increase induce either a large addition to the labor force or a major increase in working hours? Working hours have gradually drifted downward during the post-war period as real incomes have risen. The average worker has chosen to take part of the increase in real income made possible by rising productivity in the form of additional leisure. Increases in after-tax income stemming from Roth/Kemp might lead to a still shorter work week! Labor force participation, it is true, has steadily grown over the post-war period, due principally to a rising rate of female participation. But it seems unlikely that such a small rise in income would sharply accelerate that trend. Suppose, for the sake of argument that total labor supply did increase by five to seven percent due to the Roth/Kemp tax cut—that is, by the amount of increase in the average worker's after-tax income. Then, through a combination of taking up existing economic slack plus increasing labor supply growth, the nation's economic output night be raised by about ten percent. To avoid the inflationary consequences of a 20 percent growth in demand (the amount required to recoup the revenue losses from Roth/Kemp), productivity would thus have to make up the rest—by growing almost 10 percent more than the normal increase. Since productivity has been increasing only about two percent per year in recent years, an additional 10 percent over three years would be an extraordinary feat. What kind of an expansion in business investment would be necessary, both to provide the additional labor force with capital equipment and to raise productivity by that 10 percent? Equipping the additional labor force and expanding productivity by 10 percent above its normal trend over a ten-year period would require approximately a doubling of the share of business-fixed investment in GNP—from its current share of around 10 percent to about 2C percent. Arguing that -8the tax cut proposed by Roth/Kemp, which increases after-tax incomes of individual investors and corporations by about five percent, would induce a doubling of business capital outlays is little more than wishful thinking. In short, projections that a Roth/Kemp tax cut would raise output and incomes by the amount necessary to recoup revenue losses rests upon a whole series of assumptions—each of which appears extremely unrealistic. Conclusion To repeat my earlier point, we do need a tax package of appropriate magnitude and design in order to sustain the economic recovery, increase investment and productivity, and therebyhelp to reduce inflation. We must be concerned with increasing the productivity of the American economy, because productivity is the key to solving both our unemployment and our inflation problems. That is why the President's program provides reductions for both individuals and businesses. It is not enough merely to cut taxes and to claim, as the proponents of Roth/Kemp do, that reduced taxes will increase incentives. Certainly tax cuts can provide incentives for increasing the supply of both labor and iivestment, but we must not neglect the impact such cuts would have on aggregate demand. Under current circumstances, we simply do not have the financial or physical resources to absorb such stimulus without adding to inflationary pressures. Whatever benefits might be envisioned would be quickly negated by the resulting rise in prices and interest rates, and the end result would be not the creation, but the destruction of incentives. The President's program is tailored to assure the continued expansion of the economy and to offset the tax impact of inflation and increases in social security taxes. By reducing significantly the tax on capital income, the President's program will provide incentives to improve the capital stock and increase productivity. With inflation running as high as it is, this is the form of tax cut we need—not a meat axe cut of the form proposed by Roth/Kemp in which we merely cross our fingers and hope for promised incentive effects. We are not living in the stable price environment of the early 1960's. Then, the rate of inflation was under two percent a year; today it is several times higher. Then, the Federal budget was balanced (NIA basis); today it is in deficit to the amount of over $50 billion. There is no y evidence from any period that capacity and productivity could increase rapidly enough to accommodate the increased demands which would flow from a large, abrupt reduction in taxes. That is why it is important to enact the President's tax program. While providing appropriate incentives for consumption and investment, we must still behave responsibly in terms of reducing the Federal deficit in order to reduce inflationary pressures. oOo Department of theTREASURY WASHINGTON, D.C. 20220 TELEPHONE 566-20*11 FOR RELEASE UPON DELIVERY EJECTED AT 9:30 A.M. July 14, 1978 STATEMENT BY GARY C. HUFBAUER DEPUTY ASSISTANT SECRETARY OF THE TREASURY FOR INTERNATIONAL TRADE AND INVESTMENT POLICY BEFORE THE COMMITTEE ON WAYS AND MEANS SUBCOMMITTEE ON TRADE UNITED STATES HOUSE OF REPRESENTATIVES 1R. CHAIRMAN AND MEMBERS OF THE SUBCOMMITTEE: I welcome the opportunity to discuss the international rade aspects of recent A-300 Airbus and Rolls-Royce engine ales to U.S. airlines. At the outset I want to stress hat the Administration does not seek to prevent Airbus ndustrie or other European manufacturers from fair compeition in the U.S. aircraft market. However, recent air- raft sales to U.S. airlines suggest the possibility that iropean governments might employ financial practices lich introduce an element of unfair competition to the )rld aircraft industry. The financing of aircraft exports has assumed an gressive character in recent months. The Government the United Kingdom -- through its export credit ency (ECGD) -- induced Pan American to select lls-Royce engines for its new Lockheed L-lOlls by fering highly concessionary terms. 103" The fifteen year - 2 loan guarantee for 100 percent of the value of the RollsRoyce engines and 100 percent of the value of the airframes involved a triple derogation of international understandings. The British failed to require any down payment, exceeded the agreed-on ten year maximum term for repayment, and violated an OECD understanding limiting local cost financing. The recent sale of 23 A-300s to Eastern Airlines raises a somewhat different question. Airbus Industrie is essen- tially a partnership of French, German, Dutch and Spanish aircraft manufacturers established under French law in 1969. The French and Spanish partners are government- controlled corporations, while the German and Dutch partners are private corporations. Airbus Industrie manages the development, manufacture and marketing of the Airbus. The funding of research, development and production was financed primarily by the French and German governments and is repayable from the sales of the Airbus. Each of the partners produces a part of the plane which is then assembled in Toulouse, France. In addition, the engines used on x the Airbus are produced by General Electric in the United States and the wings are produced by Hawker-Siddley in the United Kingdom. At this time, Airbus planes are assembled at the rate of 18 per year. We know that the official export credit agencies of France and Germany help finance the export of the Airbus. - 3 We have not completely evaluated the extent of French and German Government'support of Airbus Industrie financing aside from official export credits. Reportedly the A-300 sale to Eastern Airlines involved the acceptance by Airbus Industrie of a subordinated debenture amounting to $96 million and a senior note in the amount of $66 million. Also, General Electric accepted a subordinated debenture from Eastern Airlines in the amount of $45 million. Both the Airbus Industrie and General Electric financing provide for repayment over a period as long as 15 years or as short as four years depending on factors which are not publicly known. Further, the interest rate reportedly will vary, depending on Eastern's profitability during the repayment period. In addition, there will be a lease arrangement for 15 years for the four aircraft which have been operated by Eastern Airlines under a cost-free six month trial period. Finally, official export credit in the amount of $250 million repayable over 10 years at a reported 8.25 percent interest covers the remaining portion of the estimated external financing package of $552 million. As we understand the delivery schedule for these A-300 B4s, there will be three additional aircraft delivered in 1978 and four aircraft each year from 1978 through 1982 for a total of 23 aircraft. - 4 Mr. Chairman, before the Treasury can judge the consistency of this transaction with existing international understandings, we need more facts and more time to digest those facts. The transaction raises three basic and related issues. First, is Airbus Industrie itself a de facto government concern that comes within the scope of our international understandings on export credits? In order to answer this question, we need to examine Airbus Industrie's ownership, management, the degree to which government financing forms the basis for its productive capacity, and other relevant factors. Second, even if Airbus is not a government concern, does its financial structure involve the use of substantial government-guaranteed credit on a back-to-back basis to finance export sales? In order to answer this question, we need to examine the link, if any, between export credit offered by Airbus Industrie and its own use of government financial guarantees. If the answer to either of these two questions is 1fyes", then the credit extended by Airbus Industrie itself should conform to international understandings which govern the terms of officially supported export credits. Third, and finally, even if Airbus Industrie were strictly privately-owned and had no government guarantees to support its financial base, there is a question whether the export of the A-300 might nonetheless be subject to the requirements of OECD credit understandings because private and official financing are linked together in a single package. When official export credit-* art* linkpd in a package with private credits, and - 5 - any part of that package exceeds the terms of international understandings on official export finance, the U.S. views the entire credit arrangement as a derogation from such understandings. At this point I wish to indicate, as precisely as possible, our interpretation of the OECD Aircraft Standstill and the Local Cost Understanding. We believe these international understandings require that officially supported financing be subject to a down payment of at least 10 percent, should not cover local costs in excess of the down payment, should carry an interest rate at least as high as the prevailing interest rate for aircraft financing as of May 1975, and should require repayment not in excess of 10 years for a loan or 12 years for a lease. At the OECD Ministerial meeting in June, Secretary Blumenthal emphasized the importance of negotiations this year to strengthen international export credit understandings, including those which deal with aircraft exports. We look to the scheduled October review of the International Arrangement on Export Credits to provide a forum to launch these negotiations. - 6 We strongly believe that negotiations to improve the International Export Credit Arrangement are the only responsible way to deal with our concerns in this area. But, as Secretary Blumenthal cautioned his colleagues at the OECD meeting, fT if there are no restraints agreed this year on predatory official export credit competition and such competition continues to escalate, there will be swift and effective U.S. reaction.'1 Thus, the U.S. Government must consider the alternatives available to preserve equal opportunities for its exporters in the world market. We face a challenge both in foreign markets and in the domestic market. We believe that present legislation provides the Administration authority to respond in both areas. Greatly expanded activity by the Eximbank is one way to meet the competition offered by official export credit agencies in other countries. The Bank is already moving in this direction and, with a 30 percent increase in its budget authority for fiscal year 1979, will be able to take an even more active role. After careful examination, the Treasury does not believe that the Eximbank or any other official agency should attempt to match the financing which might be provided - 7 by Airbus or indeed any other foreign firms which sell in the United States market. The cost of such financing for the aircraft industry alone could be very high over the next several years. The adoption of a program for the aircraft industry would likely be followed by tremendous pressure from other industries for similar protection. The cost of such a broad program could easily run into many billions of dollars. Moreover, companies might claim or create foreign competition where none actually exists. Therefore, in the domestic market, a different response is needed. In select circumstances, the appropriate response to concessionary financing of aircraft exports to the United States, which adversely affects U.S. industry, might be found in the countervailing duty law. The fact that a particular export finance transaction violates an international credit arrangement might not in itself establish the extent of a "bounty" or "grant" within the meaning of our law. In the past, the extent of a "bounty" or "grant" has been measured with respect to commercial practice in a foreign country. However, the violation of an international understanding might well serve to trigger a countervailing duty investigation. happy. The Treasury is not trigger- We would want- to analyze carefully the credit terms, including the presence of government ownership, before considering a countervailing duty action. - 8 Another option the U.S. Government has is the use of Section 301 of the 1974 Trade Act, which gives the President authority to retaliate against foreign subsidization of exports both to the United States and to third country markets, or against any other act he finds unreasonable and restrictive of U.S. commerce. This authority may include suspension of any trade agreement concessions made to the offending foreign country or the imposition of duties or other import restrictions, such as quotas, on the foreign product. weapon. Clearly, this is a powerful It is not a weapon we use lightly. Section 301 does not yet have a history of well-defined application. It has never been used to withdraw trade concessions made to foreign nations. The mere threat of Section 301 use has resulted in the removal of offending foreign practices in a few instances. In all situations, the use of this instrument has had to be carefully tempered to avoid retaliation from our trading partners. - 9 The possibility of retaliation is a particular concern in the aircraft industry where U.S. dominance is perceived abroad to stem from past U.S. Government subsidies, and where our own sales of aircraft to foreign airlines are enormous. The apparent potential in Section 301 for adding to tensions in world trade strongly indicate that its use would be unproductive in present circumstances. In conclusion, I want to stress the need for us all to view the introduction of this fresh competition from Europe in some perspective. Neither this Government nor the industry should view recent developments either with complacency or with panic. Executive branch We in the United States constantly face assertions by our foreign counterparts that U.S. programs, such as DISC, NASA, FAA, and DOD research assistance, and the Emergency Loan Act under which Lockheed received a now-cancelled $250 million government guarartee, all constitute support to our own commercial aircraft industry. This support may be limited and indirect compared to other support programs. Never- theless, our own experience reminds us that the problem does not have a simple solution. For many years the manufacture of medium and long-range commercial aircraft has been virtually an American preserve. That era is over. However, air traffic is increasing ponmentoftheJREASURY 5HINGT0N.D.C. 20220 TELEPHONE S6&2041 FOR IMMEDIATE RELEASE July 14, 1978 M Contact: Robert E. Nipp 202/566-5328 GEORGETOWN WITHDRAWAL OF ANTIDUMPING PETITIONS The U.S. Treasury Department today announced that Georgetown Steel Corporation and Georgetown Texas Steel Corporation, divisions of Korf Industries, have withdrawn their antidumping petitions against carbon steel wire rod imported from France and the United Kingdom. The petitions concerning French and British rod were filed on September 12, 1977 and October 19, 1977 respectively and formal antidumping proceedings were initiated by the Treasury Department on October 19, 1977 and December 22, 1977. Subsequent to the initiation of the investigations, a steel "trigger price mechanism" recommended by an Interagency Task Force chaired by Treasury Under Secretary Anthony Solomon became effective February 21, 1978, to monitor imports of steel products including those covered by the Georgetown petitions. Under the TPM, the Treasury should be able to identify cases of dumping quickly and to expedite antidumping proceedings. On July 11, 1978, Korf Industries addressed a letter to Robert Mundheim, General Counsel of the Treasury, stating in part: "We understand that. . .the 'Trigger Price Mechanism' (or'TPM'), requires a substantial allocation of manpower and resources by the Treasury Department. We understand further that the continuation of antidumping complaints brought before the TPM became effective could adversely affect the administration of the TPM. We believe that rigorous and systematic enforcement of the Antidumping Act by Treasury pursuant to the TPM can be a desirable and efficient method of assuring that imported steel products will be sold in the United States at fair value." B-l(na -2The withdrawal is without prejudice to the reinstitution of antidumping proceedings by Korf Industries on these products. In a reply, General Counsel Mundheim acknowledged the basis of Korf's action and confirmed that if Korf Industries should refile, "Treasury will expeditiously conclude its disposition of any re-filed complaints on these products, utilizing all the relevant information contained in its files, including information obtained in updating and implementing the trigger price mechanism." General Counsel Mundheim also stated in his letter, ". . .the Treasury Department will continue carefully to monitor wire rod under the trigger price mechanism and will take appropriate action to ensure the effective enforcement of the Antidumping Act with respect to that product." A formal notice terminating the investigations is being published in the Federal Register. Copies of the Federal Register notice and exchange of letters between Korf Industries and General Counsel Mundheim are attached. DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY CARBON STEEL WIRE ROD FROM FRANCE AND THE UNITED KINGDOM TERMINATIONS OF ANTIDUMPING INVESTIGATIONS AGENCY: United States Treasury Department ACTION: Terminations of Antidumping Investigations SUMMARY: This notice is to advise the public that the antidumping investigations concerning carbon steel wire rod from France and the United Kingdom are being terminated. The terminations are based on the withdrawal of the original antidumping petitions, as detailed in the body of this notice and appendices hereto. EFFECTIVE DATE: (Date of publication in the Federal Register) FOR FURTHER INFORMATION CONTACT: Linda F. Potts, Assistant to the Director, Office of Tariff Affairs, United States Treasury Department, 15th and Pennsylvania Avenue, N.W., Washington, D.C. 20220 (202-566-2951). SUPPLEMENTARY INFORMATION: On September 12, 1977, information was received in proper form pursuant to Sec.153.26 and 153.27, Customs Regulations (19 CFR 153.26, 153.27), from Georgetown Steel Corporation and Georgetown Texas Steel Corporation, divisions of Korf Industries, alleging that carbon steel wire rod from France is being, or is likely to be sold at less than fair value within the meaning of the Antidumping Act, 1921, as amended (19 U.S.C. 160 et seq.). This information was the subject of an "Antidumping Proceeding Notice" which was published in the Federal Register of October 19, 1977 (42 FR 55858). On November 11, 1977, similar information was received from Georgetown Steel Corporation and Georgetown Texas Steel Coporation alleging that carbon steel wire rod from the United Kingdom is being, or is likely to be, sold at less than fair value within the meaning of the Antidumping Act, 1921, as amended (19 U.S.C. 160 et seq.). This information was the subject of an "Antidumping Proceeding Notice" which was published in the Federal Register of December 22, 1977 (42 FR 64173). -2Korf Industries submitted a letter dated July 11, 1978 indicating a willingness to withdraw its petitions if the Treasury agreed with certain understandings concerning Korf Industries' right to re-file those petitions. On July 12, 1978, the Treasury Department confirmed these understandings in a letter and on that date Korf Industries submitted a letter formally withdrawing its petitions. These letters are reproduced as appendices to this notice. Carbon steel wire rod is a product covered by the trigger price mechanism. In the FINDINGS OF THE DEPARTMENT OF THE TREASURY WITH REGARD TO THE COVERAGE OF WIRE ROD, WIRE AND WIRE PRODUCTS UNDER THE TRIGGER PRICE MECHANISM, released April 13, 1978, Treasury, after considering whether carbon steel wire rod should continue to be covered, concluded that it should. Treasury has been monitoring and will continue carefully to monitor entries of carbon steel wire rod under the trigger price mechanism and to take appropriate action to ensure the effective enforcement of the Antidumping Act with respect to that product. In this connection, it should be noted, as indicated in the notice of proposed rulemaking regarding the Special Summary Steel Invoice (42 FR 65214), that Treasury views its authority to withhold appraisement retroactively in appropriate cases as an important tool for providing effective enforcement of the Antidumping Act. Accordingly, I hereby conclude that based upon the withdrawal of the antidumping petitions and in view of the fact that carbon steel wire rod is subject to the "trigger price mechanism" administered by this Department, it is appropriate to terminate these investigations. These terminations are without prejudice to the filing of one or more subsequent antidumping petitions concerning the same products. /s/ Robert Mundheim utiV \a \$]Q General Counsel of the Treasury Dated: K8MM7 KORF INDUSTRIESg tNG. One NCNB Plaza, Suite 2900 Charlotte. N. C 28280 U. S. A. (704) 373-1633 Telex 572-407 July 11, 1978 Robert H. Mundheim, Esquire General Counsel U. S. Department of the Treasury Washington, D. C. 20220 Dear Mr. Mundheim: On September 12, 1977, our Georgetown Steel and Georgetown Texas Steel divisions filed complaints with the U. S. Customs Service, Department of the Treasury, pursuant to the Antidumping Act of 1921, as amended, against certain French producers of carbon steel wire rod (the "French Antidumping Complaint"). On November 11, 1977, a similar complaint was filed in respect of British producers (the "British Antidumping Complaint"). Subsequent to the filing of the foregoing complaints, the Department of the Treasury established a mechanism pursuant to which listed steel products, including wire rod, might trigger a dumping investigation at the initiative of Treasury if it appeared that such products were entering the United States at prices which fall below an established "trigger price." We understand that the system described above, commonly known as the "Trigger Price Mechanism" (or "TPM"), requires a substantial allocation of manpower and resources by the Treasury Department. We understand further that the continuation of antidumping complaints brought before the TPM became effective could adversely affect the administration of the TPM. We believe that rigorous and systematic enforcement of the Antidumping Act by Treasury pursuant to the TPM can be a desirable and efficient method of assuring that imported steel products will be sold in the United States at fair value. In support of the TPM program, we will withdraw the French Antidumping Complaint and the British Antidumping Complaint, based on your acceptance and acknowledgment of the following: (a) Withdrawal of the foregoing complaints will be without prejudice to reinstitution of the French Antidumping Complaint and/or the British Antidumping Complaint. (b) Treasury will retain its files in respect of the French Antidumping*Complaint and the British Antidumping Complaint for at least five years from the date on which the complaints were Steel Robert H. .Mundheim, Esquire July il, 1978 Page Two withdrawn. In the event either of the antidumping complaints are refiled, relevant evidence heretofore submitted or developed in connection with these complaints will be used. Treasury will mechanism. Upon receipt of your acceptance and acknowledgment of the foregoing understandings, we will provide you with written confirmation of the withdrawal of our complaints. Very truly yours, Scott R. Lowden Vice President and General Counse! Korf Industries, Inc. Charles Owen Verrill, Jr. Patton, Boggs & Blow Counsel for Korf Industries,'Inc. SRL/jeg THE GENERAL COUNSEL OF THE T R E A S U R Y WASHINGTON. DC. 20220 JUL 1 2 1978 Dear Mr. Lowden: Thank you for your letter of July 11, 1978, in which you indicate that based on certain understandings, Korf Industries would withdraw its antidumping petitions relating to steel wire rod imported frart France and the United Kingdom. I want to confirm to you that Korf Industries' withdrawal of its petition will be without prejudice to its right to re-file antidumping petitions against French and British wire rod at any time in the future. Moreover, I vant to confirm that if Korf Industries should re-file an antidumping petition against British or French steel wire rod, relevant evidence submitted or developed in connection with Korf's previous canplaints will be used. As you may knew, Treasury normally maintains its files for more than five years and would make no exception to that practice in this case. Finally, Treasury will expeditiously conclude its disposition of any re-filed complaints en these products, utilizing all the relevant information contained in its files, including information obtained in updating and implementing the trigger price mechanism. Please be assured that the Treasury Department will continue carefully to monitor wire rod under the trigger price mechanism and will take appropriate action to ensure the effective enforcement of the Antidumping Act with respect to tliat product. We will act on your withdrawal as soon as you give me formal notification that Korf Industries is withdrawing its antidumping petitions on French and British wire rod. Sincerely, Robert H. Mundheim Scott R. Lowden Vice President and General Counsel Korf Industries, Inc. One N£NB Plaza, Suite 2900 Charlotte, N.C. 28280 JKORF INDUSTRIESf MC One NCNB Plaza. Suite 2900 Charlotte, N. C 28280 U. S. A. (704) 373-1633 Telex 572-407 July 12, 1978 Robert H. Mundheim, Esquire General Counsel U. S. Department of the Treasury Washington, D. C. 20220 Dear Mr. Mundheim: Thank you for your letter of July 12, 1978, in which you confirmed the understandings set forth in our letter of July 11, 1978. This will constitute our official notification to you that Georgetown Steel Corporation and Georgetown Texas Steel Corporation hereby withdraw their antidumping complaints against certain French and British producers of carbon steel wire rod which were filed with the Treasury Department on September 12, 1977, and November 11, 1977, respectively. Yours very truly, Scott R. Lowden Vice President and General Counse! Korf Industries, Inc. OKACWO Charles Owen Verrill, Jr. Patton, Boggs & Blow Counsel for Korf Industries, Inc SRL/jeg DtpartmentoftheTREASURY ( *Mb TEIEPH WASHINGTON, 0.0.20220 FOR IMMEDIATE RELEASE July 17, 1978 RESULTS OF TREASURY'S WEEKLY BILL AUCTIONS Tenders for $2,300 million of 13-week Treasury bills and for $3,401 million of 26-week Treasury bills, both series to be issued on July 20, 1978, were accepted at the Federal Reserve Banks and Treasury today. The details are as follows: RANGE OF ACCEPTED COMPETITIVE BIDS: 13-week bills maturing October 19, 1978 26-week bills maturing January 18, 1979 Discount Rate Discount Investment Price Rate Rate 1/ Price High Low Average 98.208a/ 7.089% 98.198 7.129% 98.202 7.113% Investment Rate 1/ 7.32% 7.36% 7.34% 96.213 96.205 96.210 7.491% 7.507% 7.497% 7. 7.91% 7.90% a/ Excepting 1 tender of $180,000 Tenders at the low price for the 13-week bills were allotted 2%. Tenders at the low price for the 26-week bills were allotted 76% TOTAL TENDERS RECEIVED AND ACCEPTED BY FEDERAL RESERVE DISTRICTS AND TREASURY: Location Received Accepted Received Boston New York Philadelphia Cleveland Richmond Atlanta Chicago St. Louis Minneapolis Kansas City Dallas San Francisco $ 23,125,000 3,354,425,000 21,760,000 49,945,000 26,630,000 25,780,000 177,290,000 30,040,000 16,875,000 27,330,000 18,725,000 220,625,000 $ 23,125,000 1,931,225,000 21,760,000 39,945,000 25,650,000 25,780,000 71,310,000 19,040,000 16,875,000 27,330,000 18,725,000 69,255,000 Treasury 10,060,000 $ 11,320,000 4,597,690,000 29,370,000 46,810,000 24,465,000 22,865,000 585,235,000 24,785,000 18,590,000 21,785,000 9,615,000 269,775,000 12,245,000 TOTALS $4,002,610,000 10,060,000 $2,300,080,000b/ $5,674,550,000 ./Includes $405,805,000 noncompetitive tenders from the public. Alludes $252,340,000 noncompetitive tenders from the public. /Equivalent coupon-issue yield. 1039 Accepted $ 11,320,000 3,148,500,000 9,370,000 19,010 ,000 17,225 ,000 22,195 ,000 28,735 ,000 12,785 ,000 8,550,000 21,235 ,000^ 9,615 ,000 79,775 ,000 12,245,000 $3,400,560,000c/ >^"N• ( Vv federalWASHINGTON, nnanang DanK D.C. 20220 FOR IMMEDIATE RELEASE ^ _ • \ A1 I J K~s </> in a> H •z. vo 5 ™ C J <tf c vo 1</> 0^ ~'. c/> C M a> 0 £" July 14, 1978 SUMMARY OF FEDERAL FINANCING BANK ACTIVITY June 1-June 30, 1978 Federal Financing Bank activity for the month of June, 1978, was announced as follows by Roland H. Cook, Secretary: On June 1, the Export-Import Bank of the United States sold Note #15 to the Federal Financing Bank in the amount of $38,800,000, maturing June 1, 1988, and bearing interest at a rate of 8.422% on a quarterly basis. On June 1, the FFB advanced $268,900 to the Trustee of the Chicago, Rock Island and Pacific Railroad at a rate of 8.655%. The Trustee's certificate under which the advance was made is guaranteed by the Department of Transportation (DOT) and will mature June 21, 1991. On June 1, the Bank advanced $592,736 to the Chicago and North Western Transportation Company at a rate of 8.724% on an annual basis. The note under which the advance was made matures on March 1, 1989 and is guaranteed by DOT. The United States Railway Association made the following drawdowns under Note #13 guaranteed by DOT and maturing December 26, 1990. Interest Date Amount Rate 8.125 $200,000 6/1 8.125 150,000 6/14 On June 2, the Federal Financing Bank purchased a Certificate of Beneficial Ownership from the Farmers Home Administration in the amount of $820,000,000. The maturity is June 2, 1983, and the interest rate is 8.62% on an annual basis. On June 5, the Bank advanced $831,949 at an interest rate of 8.54% on a quarterly basis to the Missouri-Kansas-Texas Railroad. The advance was made under an amended $16.5 million note which is guaranteed by the Department of Transportation and which matures on November 15, 1997. - 2 On June 7, the Federal Financing Bank purchased from the Department of Health, Education and Welfare (HEW) a series of Health Maintenance Organization notes for a purchase price of $29,920,022.02. At this price, to be paid in four equal installments on June 15, July 17, August 18 and September 15, the yield to the FFB will be 8.476%. The FFB purchased the following notes from the Student Loan Marketing Association. The notes are guaranteed by HEW. Date Note # Amount Interest Rate Maturity 6.658% 9/5/78 $65,000,000 147 6.950% 9/12/78 45,000,000 148 6.999% 9/19/78 45,000,000 149 7.315% 9/26/78 70,000,000 150 The Federal Financing Bank purchased the following partici pation certificates from the General Services Administration: 6/6 6/13 6/20 6/27 Date Series Amount Interest Rate Maturity 11/15/04 $ 9,066.00 L-042 7/31/03 6,296,345.83 M-034 11/15/04 2,972,204.85 L-043 7/15/04 2,982,583.10 K-009 The Tennessee Valley Authority sold the following to the FFB: 6/8 6/9 6/14 6/30 Date Note # 6/15 6/30 77 78 Amount $ 20,000,000 395,000,000 Maturity 9/29/78 9/29/78 8.639% 8.634% 8.652% 8.784% notes Interest Rate 7.127% 7.254% The National Railroad Passenger Corporation (Amtrak) drew the following amounts under Note #15 which matures October 1, 1978, and is guaranteed by the Department of Transportation: Date Amount Interest Rate 6/15 6/19 6/26 6/28 $1,300,000 2,500,000 1,000,000 1,100,000 7.265% 7.305% 7.405% 7.375 - 3 The Federal Financing Bank made the following advances to utility companies under note guaranteed by the Rural Electrification Administration: Date Borrower Amount Maturity Interest Rate 6/1 Oglethorpe Elect. Membership 6/1 United Power Assn. 6/1 Cooperative Power Assn. 6/1 So. Mississippi Elect. Pwr. 6/1 Minnesota Power Coop. $ 4,223,000 10,500,000 8,000,000 3,945,000 3,791,000 12/31/12 12/31/12 12/31/12 6/5/80 6/1/80 8.58% 8.58% 8.58% 8.211% 8.211% 6/7 Quaker State Telephone 1,500,000 12/31/12 8.537% 6/9 Wabash Valley Power Assn. 2,078,000 12/31/12 8.532% 6/12 Continental Tele, of Kentucky 6/12 Allegheny Electric Coop. 1,000,000 2,349,000 12/31/12 12/31/12 8.541% 8.541% 6/13 United Telephone Co. 1,231,000 6/13/80 8.201% 794,000 351,000 6/14/80 12/31/12 8.201% 8.542% 10,000,000 7,000,000 1,125,000 12/31/12 12/31/12 6/19/80 8.555% 8.555% 8.279% 6/20 Big River Electric Corp. 6/20 Arizona Elect. Pwr. Coop. 4,571,000 4,843,000 12/31/12 12/31/12 8.571% 8.571% 6/21 Central Louisiana Telephone 6/21 Arkansas Electric Coop. 118,857 1,028,000 12/31/12 12/31/12 8.598% 8.598% 6/22 So. Mississippi Elect. Pwr. 1,148,000 6/26/80 8.494% 6/26 Corn Belt Power Coop. 1,483,000 12/31/12 8.648% 6/27 Ponderosa Telephone Co. 589,243 12/31/12 8.696% 6/28 Sierra Telephone Co. 148,645 6/30/80 8.524% 6/29 Big River Electric Corp. 6/29 Southern Illinois Power Coop. 6/29 Arkansas Electric Coop. 1,560,000 2,550,000 6,624,000 12/31/12 6/29/80 12/31/12 8.667% 8.524% 8.667% 6/30 Basin Electric Power Coop. 6/30 Oglethorpe Elect. Membership 6/30 Tri-State Gen. § Trans. 6/30 Wabash Valley Power Assn. 6/30 Allegheny Electric Coop. 546,000 10,351,000 8,061,000 641,000 2,024,000 6/30/80 12/31/12 7/31/80 12/31/12 12/31/12 8.505% 8.682% 8.514% 8.682% 8.682% 6/14 Eastern Iowa Light § Power 6/14 Northwest Telephone Co. 6/19 Dairy land Power Coop. 6/19 Cooperative Power Assn. 6/19 M§A Electric Power Coop. Interest payments on the a quarterly basis. ove REA loans are made on a The Bank made the following advances to foreign governments under loans guaranteed by the Department of Defense: Borrower Date of Promissory Note Date of Advance Amount 2,426,390.06 6/30/83 8.358% 6/30 1,206.,589.33 6/30/83 8.624% 6/30/77 6/14 16,208,,292.74 7/1/85 8.424% Colombia 6/10/76 6/26 432,,656.37 6/30/83 8.62% Costa Rica 9/30/77 6/22 516,,146.37 4/10/83 8.571% Ecuador 9/15/77 7/28/76 7/28/76 9/15/77 6/5 6/13 6/28 6/28 2,000,,000.00 88,,124.55 17,,625.41 172,,338.90 8/25/84 6/30/83 6/30/83 8/25/84 8.369% 8.353% 8.64% 8.647% Greece 5/23/78 5/23/78 6/5 6/22 36,359,,668.76 1,307,916.17 5/3/88 5/3/88 8.48% 8.646% Indonesia 9/30/77 7/1/76 9/30/77 6/5 6/29 6/30 1,572,,296.00 2,139, 315.53 310,,721.80 9/20/86 6/30/83 9/20/86 8.441% 8.63% 8.644% Israel 2/15/78 2/15/78 2/15/78 6/14 6/15 6/20 2,300,,000.00 38,316,,204.34 48,729,,633.65 1/12/08 1/12/08 1/12/08 8.639% 8.632% 8.668% Jordan 5/26/76 5/26/76 6/27 6/30 1,531,,509.66 781,,828.00 11/26/85 11/26/85 8.669% 8.627% Korea 6/9 6/9 6/13 6/20 6/22 6/29 6/9 2,,579.69 530,,159.75 708,,183.25 101,,943.29 60,731,,498.53 12,188,,174.10 1,846,,923.00 6/30/84 12/31/84 12/31/84 12/31/84 12/31/84 12/31/86 3/20/84 8.358% 8.374% 8.405% 8.488% 8.609% 8.66% Malaysia 9/30/76 9/6/77 9/6/77 9/6/77 9/6/77 6/20/78 9/30/77 Nicaragua 5/3/76 6/13 160,,000.00 6/30/80 8.155% Panama 9/30/77 6/28 220,,689.57 3/31/83 8.63% Peru Philippines 9/30/77 9/29/77 6/21 500 ,000.00 4/10/84 8.53% 6/16 17 ,223.00 9/12/83 8.378% Senegal 9/29/77 6/28 4,051 ,973.59 9/10/89 8.718% Spain 9/28/77 9/28/77 9/28/77 6/16 6/22 6/28 2,725 ,150.87 5,563 ,915.54 1,814 ,405.00 6/10/87 6/10/87 6/10/87 8.482% 8.636% 8.686% Argentina 6/30/76 6/14 Brazil 6/29/76 China $ Maturity Interest Rate j 8.346% - 5Advances to foreign governments (continued): Borrower Thailand Tunisia Date of Promissory Note 9/29/76 9/29/76 9/29/76 9/29/76 9/29/77 Date of Advance 6/1 6/5 6/20 6/30 6/15 Amount $ 961,894.54 12,987.00 1,428,082.00 114,322.83 242,063.00 Maturity 6/30/83 6/30/83 6/30/83 6/30/83 10/1/85 Turkey Interest Rate 8.364% 8.333% 8.454% 8.615% 8.422% 12/31/77 6/12 8.479% 832,993.00 12/15/87 9/30/76 6/20 8.519% 1,276,109.60 10/1/86 9/22/77 6/20 8.546% 3,882,104.35 10/1/87 12/31/77 6/20 8.546% 10,400,000.00 12/15/87 5/31/78 6/21 8.613% 2,364,948.00 6/3/88 On June 20, the Bank advanced $13,650,000 to Western Union Space Communications at a rate of 8.765% on an annual basis. The advance was made against a $687 million master note maturing on October 1, 1989, the repayment of which is secured by the National Aeronautics and Space Administration's obligations to Western Union under a tracking system procurement contract. On June 21, the Bank purchased the following debentures from small business investment companies which are guaranteed by the Small Business Administration. Interest Aggregate Amount Maturity Rate 6/1/83 515% $ 200,000 6/1/85 555% 200,000 6/1/88 625% 7,660,000 Federal Financing Bank holdings on June 30, 1978 totalled $44.5 billion. # 0 # FOR IMMEDIATE RELEASE July 14, 1978 Contact: Robert E. Nipp 202/566-5328 U.S. GENERAL SERVICES ADMINISTRATION TO ASSIST SAUDI MINISTRY OF FINANCE IN PROCUREMENT AREA The Department of Treasury, the General Services Administration (GSA) and the Government of Saudi Arabia signed an agreement yesterday (July 13, 1978) for the implementation of the Centralized Procurement Project. Under this agreement GSA will provide two specialists to work with the Saudi Ministry of Finance and National Economy to upgrade its procurement procedures through the introduction of improved organizational and management techniques. In addition, training programs and seminars, both in-country and in the U.S., will be developed for the Saudi personnel. Provisions have also been made for the extensive use of other GSA experts on a short term basis as they are required. The total cost of the project will be over $1.3 million. This is the sixteenth major project to be carried out under the U.S.-Saudi Arabian Joint Commission on Economic Cooperation, for which Secretary of the Treasury W. Michael Blumenthal and Saudi Arabian Finance Minister Muhammed Abalkhail are co-chairmen. Other projects now underway include Kingdom-wide electrification planning and the procurement of electrical equipment, agriculture development, vocational training, highway planning, and saline water research. All these projects are funded by the Saudi Arabian Government. Treasury offices in Washington and in Riyadh provide overall support for the more than 120 U.S. technicians now working in Saudi Arabia in connection with these activities. # B-1041 # # FOR RELEASE ON DELIVERY EXPECTED AT 8:00 A.M., EST' TUESDAY, JULY 18, 1978 STATEMENT OF H. DAVID ROSENBLOOM INTERNATIONAL TAX COUNSEL AND DIRECTOR OFFICE OF INTERNATIONAL TAX AFFAIRS DEPARTMENT OF THE TREASURY ON S.2821 BEFORE THE SENATE COMMITTEE ON ENERGY AND NATURAL RESOURCES WASHINGTON, D.C. TUESDAY, JULY 18, 1978 Mr. Chairman and Members of the Committee: Thank you for the opportunity to appear here this morning to present the views of the Department of the Treasury on S.2821, a bill "to authorize appropriations for certain insular areas of the United States, and for other purposes." As originally introduced in the Senate, S.2821 provided only for the authorization of approximately $8.9 million for the construction of public facilities in Guam. As you know, the bill has been considerably expanded, first in this Committee and later by House amendment, to provide grants to the Northern Marianas, the Virgin Islands, and the Trust Territory of the Pacific and to extend substantial federal assistance to these areas in the administration of grant programs and the collection of taxes. Upon the enactment of appropriate legislation by the Marianas legislature, the House amendment provides for the detail of Internal Revenue Service personnel to administer and enforce sections 601, 602 and 604 of the Covenant to Establish a Commonwealth of the Northern Marianas Islands in Political Union with the United States, and to enforce and B-1042 -2administer any tax measured by income that might be imposed by the Northern Marianas under the powers conferred upon it by Section 602 of the Covenant. This service, by the terms of the House amendment, is to be provided without reimbursement to the Internal Revenue Service, and without cost to the government of the Northern Marianas. The IRS is required to detail personnel to the Islands until the Governor of the Northern Marianas, acting pursuant to legislation adopted by the Legislature, requests the Secretary of the Treasury to discontinue the administration and enforcement of the taxes. The Treasury Department is concerned about the expense and administrative burden on the Internal Revenue Service that this provision would entail. Under the bill, the IRS would be charged with administering a wide variety and number of different taxes, some of which would be taxes with which the IRS has no experience. For example, Section 603 authorizes the Northern Marianas to impose customs duties. But the IRS has no authority to administer, and is not involved in administering, the customs laws of the United States. Section 604 gives the Northern Marianas government authority to impose excise taxes on any products manufactured, sold, or imported into the islands. This authority is not limited to the type of products on which United States excise taxes are imposed. Thus, the IRS could and probably would become involved in administering excise taxes in industries with which it has no familiarity. Finally, the direction to administer Section 602 taxes "measured by income" bears the potential for involving the IRS in administering taxes wholly different from those with which the Service is familiar as well as for producing administrative disputes about what constitutes a tax "measured by income." In addition, the administration even of the taxes with which the IRS is familiar will entail considerable expense and impose considerable burdens upon the IRS. The islands are located 5,500 miles from the mainland. This will mean that tax administration there will involve considerable travel costs, communications costs, and program management costs. Tax administration by the Service will be more costly than local administration because of differences between the salary levels of the personnel who would be involved. The first few years of administration are likely to be especially costly. -3Nevertheless, the Treasury recognizes that there is some merit in IRS participation in the administration of the NMI taxes in the early years of the Commonwealth. The Internal Revenue Code is complex - although it is likely that a number of its complexities will be irrelevant to Northern Marianas taxpayers - and the application of the "mirror system" has proved to have added complexities in the experience with it in Guam and in the Virgin Islands. The United States is committed, under the terms of the trusteeship agreement with the United Nations and the Covenant with the islands, to promoting the economic development of the islands, and the progress of the islands toward political independence and self-determination. Accordingly, the Treasury and the IRS are willing to accede to the use of IRS in the administration of the Northern Marianas tax laws if it is believed that that will promote these objectives. We believe, however, that in light of the expense and burden involved it would be desirable to limit IRS responsibility in the Marianas to a fixed period of time. We suggest that five years would be an appropriate limit, and we would accordingly propose amending section 3(d) of the bill as adopted by the House to limit the responsibilities imposed upon the IRS by that section to five years, from the effective date of the covenant. Once again, Mr. Chairman, I would like to thank you and the members of the committee for the opportunity to present these views. * * * THE S E C R E T A R Y OF THE T R E A S U R Y WASHINGTON 20220 July 18, 1978 MEMORANDUM FOR HEADS OF OFFICES AND BUREAUS SUBJECT: Treasury Inspector General I have today established the position of Inspector General of the Department and selected Mr. Leon Wigrizer, presently Associate Chief Counsel of the Internal Revenue Service, to that position. A copy of the Treasury directive establishing the position is attached. I regard this position as important to the Administration's objective of ensuring an open and responsible government. Mr. Wigrizer has my strong support, and I would ask you and your staffs to cooperate with and assist him in every way possible when he assumes his duties shortly after Labor Day. W. Michael Blumenthal Department theTREASURY WASHINGTON, D.C. 20220 TELEPHONE 586-2041 HHHMHBH^HHH^HHJii^H^^^HHIHIHHIHI^I FOR IMMEDIATE RELEASE Tuesday, July 18, 1978 Contact: Charles J. Arnold 566-2041 LEON G. WIGRIZER NAMED INSPECTOR GENERAL OF TREASURY DEPARTMENT Treasury Secretary W. Michael Blumenthal today named Leon G. Wigrizer, 51, Deputy Chief Counsel of the Internal Revenue Service, to the newly-created post of Inspector General of the Treasury Department. Mr. Wigrizer, who will assume his new position shortly after Labor Day, will supervise the conduct of investigations of illegal acts, violations of the merit system or other misconduct concerning any official or employee of the Department. He will also carry out the duties of Inspector General with respect to the foreign intelligence activities of the Department. The Inspector General will report directly to the Secretary or Deputy Secretary. He is authorized to receive referrals of allegations of misconduct, to refer such allegations to existing Treasury inspection services for investigation and to initiate, conduct and review investigations of misconduct. Mr. Wigrizer has more than 26 years of professional legal experience in the Internal Revenue Service. At Internal Revenue he was responsible for advising and assisting the Chief Counsel in planning and coordinating the legal program, including direction of five National Office Divisions of the Chief Counsel's Office whose combined staff amount to about 1800 attorneys and other staff personnel. His background includes wide experience in criminal law and other assignments in tax litigation. He served in the Regional Counsel's Office of the IRS in Philadelphia for 22 years. He is a member of the Massachusetts, Pennsylvania and District of Columbia bars. According to Deputy Treasury Secretary Robert Carswell, Mr. Wigrizer was selected after an extensive search. nHis demonstrated supervisory and managerial abilities and his educational and professional legal experience make him fully qualified to perform the duties of this position," Mr. Carswell said. B-1043 - 2 The establishment of the position of Inspector General of the Treasury Department does not change or reduce the authority of Treasury offices or Bureaus having inspection services to conduct their own investigations, with the exception of investigations being conducted by the Inspector General. If Treasury Department Bureaus or offices are advised that an investigation is being conducted by the Inspector General, they will not conduct or continue investigations in the same area without approval of the Inspector General. Mr. Wigrizer was born in Lawrence, Massachusetts, November 4, 1927. He received a Bachelor of Laws Degree, Cum Laude, from Boston University in 1950 where he was editor of the Law Review. Mr. Wigrizer is married and lives Bethesda, Maryland. He has a son at Boston University School of Law and a daughter at Wellesley College. The Treasury Order establishing the position of Inspector General is attached. oOo DEPARTMENT OF THE TREASURY TREASURY DEPARTMENT ORDER NO. Establishment of the Position of Inspector General Pursuant to the authority vested in me as Secretary of the Treasury by Reorganization Plan No. 26 of 1950, there is hereby established the position of Inspector General reporting directly to the Secretary and Deputy Secretary. The Inspector General is authorized to perform the following duties: 1. Receive and analyze allegations of (i) illegal acts, (ii) violations of the Rules of Conduct of the Treasury Department or Bureaus, (iii) violations of the merit system or (iv) any other misconduct (if the matter is one which is not appropriate for normal grievance or appeal procedure or other routine management action) concerning any official or employee of any Treasury office or Bureau. 2. Receive by referral from head of Treasury offices or Bureaus serious allegations of official or employee misconduct which the Treasury office or Bureau does not want to investigate using its own staff. 3. With regard to senior Treasury and Bureau officials: a. Initiate, organize, direct, and control investigations of any allegations received pursuant to paragraphs 1 or 2 against such officials which have potential validity and which, within the discretion of the Inspector General, merit such action, and, b. Review and report the results of investigations of senior officials conducted by the Inspector General or at his or her direction to the Secretary or Deputy Secretary for appropriate action. 4. Refer allegations of misconduct by any non-senior official or employee of a Treasury office or Bureau that does not have an Inspection service to any Inspection service within Treasury for investigation and receive a full report of the results of such investigation. Refer any complaints concerning improper activity of a non-senior official or employee of a Treasury office or Bureau that has an Inspection service to that service and receive a full report concerning the investigation and action taken concerning any such referral. Conduct in exceptional situations such investigations as may be specifically directed by the Secretary or Deputy Secretary concerning any allegations or misconduct by an official or employee of any Treasury office or Bureau. Review existing policies, procedures and operations for ascertaining, reporting and investigating misconduct of officials and employees of any Treasury office or Bureau and, after consulting with other Treasury officials as may be appropriate, make recommendations, if any, to the Secretary or Deputy Secretary for their change or implementation. Carry out those duties and functions set forth in Treasury Department Order No. 246 (Rev.) which are required of the Department under Executive Order 120 36 and relate to the oversight of foreign intelligence activities in Treasury. Obtain, as needed, under prescribed procedures developed pursuant to paragraph 10, investigative and other support personnel from Inspection services within Treasury for conducting investigations under his or her direct supervision, any such detailed personnel to remain on the rolls of the services from which they are detailed but to report exclusively to the Inspector General as to the matter being investigated. Develop detailed procedures and definitions for approval by the Deputy Secretary and Secretary which shall become a part of this Order. This Order does not change or reduce the authority presently existing in Treasury offices or Bureaus having Inspection services to conduct their own investigations in accordance with their procedures with the exception of investigations being conducted by the Inspector General. Where notice is received by a Treasury office or Bureau from the Inspector General that he or she is conducting an investigation in a particular area, no investigation or similar activitiy will be initiated or continued in that area by any Treasury office or Bureau except with the approval of the Inspector General. Secretary of the Treasury Date: FOR IMMEDIATE RELEASE July 18, 1978 Contact: Alvin M. Hattal 202/566-8381 TREASURY DEPARTMENT FINDS NYLON YARN FROM FRANCE IS SOLD HERE AT LESS THAN FAIR VALUE The Treasury Department today announced that it has made a final determination that nylon yarn from France is being sold in the United States at less than fair value. Simultaneously, Treasury is withholding appraisement on imports from France for three months. The case is being referred to the U. S. International Trade Commission, which must decide within 90 days whether any U. S. industry is being, or is likely to be, injured by these sales. If the ITC's decision is affirmative, dumping duties will be collected on those sales found to be at "less than fair value." The Antidumping Act requires the Secretary of the Treasury to withhold appraisement whenever he has reason to believe or suspect that sales at less than fair value are taking place. Sales at less than fair value generally occur when imported merchandise is sold here for less than in the home market or to third countries. Withholding of appraisement means that the valuation of the goods for customs duty purposes is suspended until completion of the investigation. Notice of this action will be published in the Federal Register of July 20, 1978. Imports of the nylon yarn from France were valued at approximately $2.9 million during calendar year 1977. o B-<1044 0 o FOR RELEASE AT 4:00 P.M. July 18, 1978 TREASURYfS WEEKLY BILL OFFERING The Department of the Treasury, by this public notice, invites tenders for two series of Treasury bills totaling approximately $5,800 million, to be issued July 27, 1978. This offering will not provide new cash for the Treasury as the maturing bills are outstanding in the amount of $5,805 million. The two series offered are as follows: 91-day bills (to maturity date) for approximately $2,300 million, representing an additional amount of bills dated April 27, 1978, and to mature October 26, 1978 (CUSIP No. 912793 T9 7), originally issued in the amount of $3,406 million, the additional and original bills to be freely interchangeable. 182-day bills for approximately $3,500 million to be dated July 27, 1978, and to mature January 25, 1979 (CUSIP No. 912793 W5 1). Both series of bills will be issued for cash and in exchange for Treasury bills maturing July 27, 1978. Federal Reserve Banks, for themselves and as agents of foreign and international monetary authorities, presently hold $3,442 million of the maturing bills. These accounts may exchange bills they hold for the bills now being offered at the weighted average prices of accepted competitive tenders. The bills will be issued on a discount basis under competitive and noncompetitive bidding, and at maturity their par amount will be payable without interest. Except for definitive bills in the $100,000 denomination, which will be available only to investors who are able to show that they are required by law or regulation to hold securities in physical form, both series of bills will be issued entirely in book-entry form in a minimum amount of $10,000 and in any higher $5,000 multiple, on the records either of the Federal Reserve Banks and Branches, or of the Department of the Treasury. Tenders will be received at Federal Reserve Banks and Branches and at the Bureau of the Public Debt, Washington, D. C. 20226, up to 1:30 p.m., Eastern Daylight Saving time, Monday, July 24, 1978. *°™ P D 4632-2 (for 26-week series) or Form PD 4632-3 (for 13-week series) should be used to submit tenders for bills to be maintained on the book-entry records of the Department of the Treasury. B-1045 -2Each tender must be for a minimum of $10,000. Tenders over $10,000 must be in multiples of $5,000. In the case of competitive tenders the price offered must be expressed on the basis of 100, with not more than three decimals, e.g., 99.925. Fractions may not be used. Banking institutions and dealers who make primary markets in Government securities and report daily to the Federal Reserve Bank of New York their positions in and oorrowings on such securities may submit tenders for account of customers, if the names of the customers and the amount for each customer are furnished. Others are only permitted to submit tenders for their own account. Payment for the full par amount of the bills applied for must accompany all tenders submitted for bills to be maintained on the book-entry records of the Department of the Treasury. A cash adjustment will be made on all accepted tenders for the difference between the par payment submitted and the actual issue price as determined in the auction. No deposit need accompany tenders from incorporated banks and trust companies and from responsible and recognized dealers in investment securities for bills to be maintained on the book-entry records of Federal Reserve Banks and Branches, or for bills issued in bearer form, where authorized. A deposit of 2 percent of the par amount of the bills applied for must accompany tenders for such bills from others, unless an express guaranty of payment by an incorporated bank or trust company accompanies the tenders. Public announcement will be made by the Department of the Treasury of the amount and price range of accepted bids. Competitive bidders will be advised of the acceptance or rejection of their tenders. The Secretary of the Treasury expressly reserves the right to accept or reject any or all tenders, in whole or in part, and the Secretary's action shall be final. Subject to these reservations, noncompetitive tenders for each issue for $500,000 or less without stated price from any one bidder will be accepted in full at the weighted average price (in three decimals) of accepted competitive bids for the respective issues. Settlement for accepted tenders for bills to be maintained on the book-entry records of Federal Reserve Banks and Branches, and bills issued in bearer form must be made or completed at the Federal Reserve Bank or Branch or at the Bureau of the Public Debt on J u i y 2 7 , 1978, in cash or other immediately available funds or in Treasury bills maturing July 27, 1978. Cash adjustments will be made for e e S bet een the ^nf^ ^° " P « value of the maturing bills accepted in exchange and the issue price of the new bills. -3Under Sections 454(b) and 1221(5) of the Internal Revenue Code of 1954 the amount of discount at which these bills are sold is considered to accrue when the bills are sold, redeemed or otherwise disposed of, and the bills are excluded from consideration as capital assets. Accordingly, the owner of thes bills (other than life insurance companies) must include in his or her Federal income tax return, as ordinary gain or loss, the difference between the price paid for the bills, whether on original issue or on subsequent purchase, and the amount actuall; received either upon sale or redemption at maturity during the taxable year for which the return is made. Department of the Treasury Circulars, No. 418 (current revision), Public Debt Series - Nos. 26-76 and 27-76, and this notice, prescribe the terms of these Treasury bills and govern the conditions of their issue. Copies of the circulars and tender forms may be obtained from any Federal Reserve Bank or Branch, or from the Bureau of the Public Debt. FOR IMMEDIATE RELEASE EXPECTED AT 10:00 A.M. WEDNESDAY, JULY 19, 1978 STATEMENT OF THE HONORABLE C. FRED BERGSTEN ASSISTANT SECRETARY OF THE TREASURY FOR INTERNATIONAL AFFAIRS BEFORE THE JOINT ECONOMIC COMMITTEE INTERNATIONAL ECONOMIC POLICY - WHERE WE STAND I welcome this opportunity to discuss with you longer term problems in the international economy. Far too often, the Congress and the Executive Branch focus solely on the short run. While this "fire-fighting" approach is inevitable to some extent, it is essential occasionally to step back and review the broader and longer term issues — and how our country is seeking to deal with them. The Carter Administration has been in office a year and a half, and it is thus particularly timely to review our international economic policies. Philosophy The Administration's philosophy centers on two basic factors: (1) The need to maintain and strengthen an open trade and payments system; (2) The requirements of global economic interdependence. The Aliainistration and, I believe, the Congress and the 2-1046 -2nation as well, place basic reliance on the.free market system. The private market is the most efficient way to allocate scarce resources at home and abroad, as long as it is truly free of distortions due to governmental interferen The free movement of goods, services and capital is essential to the efficient functioning of the global economy. Only in this way can our citizens purchase goods produced by the most efficient and lowest priced firms world wide, thus minimizing the price level within our own borders. Only in this way can our producers have access to the widest possible market for their products, thus maximizing jobs for our workers. But trade relations must be reciprocal. be allowed to move unencumbered Goods must out of the United States to other markets, as well as into the United States. In many areas — far too many — the hard realities are that governments are deeply involved in what should be basically private market decisions. For example, subsidies to domestic producers distort investment and trade flows. In such cases it is incumbent upon the U.S. Government to undertake efforts to offset such distortions, both to defend our own producers and to try to deter others from interfering in these markets themselves. This is a basic tenet of our philosophy — "domestic" and "international" economic issues afre inextricably linked. / The pressures on governments to intetvene in private markets, in pursuit of their numerous policy objectives, is matched by their increased dependence on external transactions. On the one hand, this adds to the temptation to manipulate international flows. On the other hand, it compels countries to play by the international rules if they are to avoid self-defeating retaliation or evaluation by other countries. Hence increased interdependence simultaneously produces centrifugal and centripetal forces as regards the maintenance of an open world economy based largely on market principles. Faced with this situation, the United States — oversimplify for presentational purposes — choices: to faces two basic to fight or to join the trend toward increased government involvement abroad. In practice, we will of course do some of both. But our basic philosophy is to resist this trend in the hope and belief that the market-oriented approach is both far superior and likely, over time, to prevail. In many key instances — such as the adoption by most major countries of flexible exchange rates, and the recent progress at Geneva in reducing tariffs and other barriers to trade — there has recently been impressive evidence of the vitality of the market approach, and the confidence -4of nations in it. The maintenance of an open trading system produces essential support for jobs abroad and jobs in the United States, both directly and through its effects on the policies of others. A well functioning monetary system, sustained, non-inflationary growth abroad, reasonably stable commodity prices, and healthy international competition are essential components of our fight against inflation and unemployment. Strategy The strategy we have developed for converting philosophy into concrete results is multi-faceted. simultaneously on a number of fronts: We have operated macroeconomic policies at home and abroad; trade policy in general and the MTN in particular, further improvement in the international monetary system; more effective economic relationships between the industrialized and developing countries; and energy. Actions on each front are consistent with our basic approach; each reinforces other elements in the overall strategy. The list of specific parts of the entire program is rather long. On macroeconomic policy, we have focused our domestic efforts on maintaining adequate growth, reducing unemployment, and controlling inflation. In disucssions with our allies, we have pressed for accelerated growth wherever possible and for restraint where necessary due to -5domestic or external imbalances. In pursuing the multilateral trade negotiations, we have pushed for maximum tariff cuts, sought reductions in non-tariff barriers, supported a new internal trading framework, and argued for controls on subsidies and export credit competition. In the monetary field, we have maintained our support for the system of flexible exchange rates, emphasized the need to address fundamental imbalances in order to restore international financial stability, increased efforts at expanding U.S. exports to promote the strength and stability of the dollar, intervened in the exchange markets where necessary to counter disorderly conditions, proposed legislation for expanding IMF resources through the Witteveen Facility, sought a better definition of the concept of IMF surveillance over the exchange rate system, and increased the availability of data on private bank lending to assess moce closely any risks involved in bank exposure in foreign countries. We have had constant discussions with the developing countries regarding commodity agreements, reduction of trade barriers, and a possible common fund, and have expanded our own foreign assistance efforts considerably. Finally, in the energy field, we have continuously pushed for a comprehensive National Energy Policy, worked actively with OPEC and other countries to limit the -6world price of oil, and pursued multilateral discussions on longer term energy policies in the International Energy Agency. Our ability to puruse these several initiatives successfull will be a major factor in providing answers to the questions raised in your letter of invitation, Mr. Chairman: — the evolution of the U.S. balance of payments will be determined largely by the relationship between economic growth rates at home and abroad (in both the industrialized and developing countries), by our success in controlling our own rate of inflation and our appetite for oil imports, by our national export effort and the willingness of other countries to reduce their barriers to imports. — the OPEC surplus, which will decline sharply this year to under $20 billion, will turn largely on the evolution of demand for energy in this country and abroad, our success in developing new sources of energy production around the world, rates of economic growth, the stability of the international monetary system (because of its impact on decision-makers in the OPEC countries), and our ability to work constructively together both with other oil-importing countries and with the OPEC countries themselves in their efforts to develop their own economies. - 7 — the debt problems of the developing countries will turn on the growth and stability of the economies of the industrialized countries, the evolution of the world price of oil, the willingness of all countries to maintain open markets for LDC exports and to provide adequate flows of public and private capital in support of development, and the wisdom of the development policies which the developing countries adopt themselves. This tabulation of our international economic policy efforts, and their implications, for some of the most important policy issues which we face, illustrates the inter-relationships between our strategy and philosophy, the breadth of our activity in the international economic area and the inextricable links between "domestic" and "international" issues. I would like to discuss some of the more directly international aspects of these actions in somewhat more detail. International Monetary System Our basic approach to international monetary affairs centers on our approach to the domestic economy. It aims at the fundamentals of price stability and continued economic growth, and seeks as well to curb oil imports and expand U.S. exports. The success of our international financial policy will ultimately be determined by our success in addressing these four basic issues. - 8 - Reinforcing this strategy are our,efforts to strengthen the operation of the international monetary system itself. The system encompassed in the new Amendment to the IMF Articles of Agreement retains the basic Bretton Woods philosophy of cooperation and liberal trade and payments. But it moves away from trying to force stability on nations through an external mechanism — as the gold standard to an extreme degree, and the Bretton Woods system to a lesser degree, had tried but failed. Instead, it aims at developing stability through the application of sound underlying economic and financial policies in individual countries. more pragmatic approach. It is a more realistic, It focuses attention less on the symptoms of instability in the world economy — conditions in the exchange markets — causes: such as and more on the root the pursuit of divergent, and in some cases inappropriate, national policies by individual countries. The main obligations placed on nations under the new IMF Articles are two-fold. First, each nation must endeavor to direct its policies toward orderly growth with reasonable .price stability. Second, each nation must avoid manipulation of its exchange rate to avoid adjustment or gain unfair competitive advantage. These are tough demands. The monetary system would function well if all nations followed sensible policies - 9 directed toward non-inflationary growth, and if they did not try to maintain exchange rates at artificial levels. But we must frankly acknowledge that neither the new monetary system, nor any conceivable alternative system, can force sovereign nations against their will to adopt particular domestic economic and financial policies. Those who seek refuge in an automatic self-policing monetary system are chasing shadows. History clearly shows that monetary stability and underlying economic stability do tend to co-exist, and to be mutually reinforcing — but that the causality runs primarily from underlying national stability to the international arena, rather than vice-versa. What we can do, and are trying to do, is to increase the extent to which national policies make a positive contribution to international stability — and the degree to which the international system contributes to constructive national policies. German and Japanese growth policy is made by German and Japanese authorities, but should be made with a view to their global impact. American economic and energy policy is made by the President and the Congress, but must take their international effects fully into account. The exchange markets give strong signals to all these authorities, and point to the costs of inadequate action on all such issues. - 10 Today's system provides the basis for this two-way interaction; all of our efforts, such as this week's Summit, aim to operate it more effectively. Trade Relations Perhaps in no other area has the Administration moved simultaneously on so many fronts. The maintenance of an open and liberal trading system is a keystone of our international economic policies. In pursuit of this goal, we have been actively involved in the MTN, including proposals for revitalizing the GATT; discussions on a wide variety of commodity issues; and the development of positive adjustment programs. In the recently completed high level discussion in Geneva on the MTN, we have sought a new international trading framework which will address a wide variety of major problems: injurious import competition, government subsidization, government procurement, the use of export controls, the role of the developing countries, methods of dispute settlement. The new trade rules are needed to complement the new international monetary system of flexible exchange rates, by updating the existing body of international rules to meet the demands of a rapidly changing international economy and providing a cooperative basis for addressing and resolving mutual problems. As in the monetary area, the new trading framework - 11 must be flexible and recognize that the needs and problems of domestic economies will differ among nations, yet provide acceptable guidelines and limitations upon national actions that interfere with trade flows. In addition to these new codes and understandings, we also need to look beyond the MTN — and to the need for improved mechanisms of cooperation in trade among nations. We need to assure that trade problems can be addressed and mutually resolved before they erupt in open conflict.. To do so, we must inter alia expand the means and mechanisms for increasing participation by the more advanced developing nations (ADCs) in the global economy — both through improved consultation and rights, and through their acceptance of greater responsibilities in international trade. Relations With Developing Countries Building better relationships with the developing world has been a primary goal of this Administration. Our major instruments to that end are to provide foreign assistance, conclude mutually beneficial commodity agreements where appropriate, negotiate an effective financially sound Common Fund, and reduce barriers to trade. To assist the developing countries in meeting their development needs, we have sought sharply increased levels of foreign assistance. To increase the effectiveness of our effort to eradicate the worst forms of poverty, we have targeted our bilateral assistance on meeting basic - 12 needs — in agriculture, education and health — poorest. of the We have also encouraged the multilateral development banks to increase their emphasis on meeting basic human needs, while recognizing the crucial role of these institutions in other areas, such as infrastructure. While a great deal still needs to be done, we can already see positive results from our efforts — increases in health standards and life expectancy, better education systems, faster economic growth, and — in a number of countries — declines in the rate of population growth. The FY 1979 Appropriations Bill for foreign assitance and related programs is now before the Congress for floor action. The bill has been extensively cut in Committee, and further cuts are threatened on the floor. Moreover, appropriations for the multilateral banks are severely threatened by possible restrictive amendments — country or commodity grounds. on either The banks cannot accept any funds with such restrictions attached, so such amendments would severely undermine our continued participation in them — a participation that is vital to our nation's economic and political interests. I urge your support for the amounts recommended by the Appropriations Committee, and ask your help in averting the adoption of restrictive amendments. In the wake of the massive economic dislocations brought about by the oil crisis, the establishment of a cohesive set of policies dealing with commodity prices has been a major aim of our development policy. Over the past eighteen months, we have sought to develop a comprehensive - 13 approach to this issue which can provide substantial benefits to both consumers and producers of primary commodities, in the United States and in other countries. That policy seeks to integrate domestic and international elements into a single, coherent approach. In so doing, it has focussed on five policy instruments: — international commodity agreements between producers and consumers, to reduce excessive price volatility in world commodity markets. We have negotiated a sugar agreement, agreed to contribute to the buffer stock of the tin agreement, laid the basis for negotiating natural rubber and wheat agreements, seriously considered the possibilities of a copper agreement, and indicated our willingness to participate in a renegotiation of the cocoa agreement. — A common fund which, by pooling the financial resources of individual commodity agreements, would provide for adequate financing of agreements while reducing the budgetary burden on individual governments. — promotion of increased productive capacity abroad for key raw materials through greater activity by the World Bank, the regional development banks, and our own Overseas Private Investment Corporation (OPIC); - 14 — a strategic stockpile policy based on revised strategic objectives and implemented in ways which are consistent with our national and international economic goals; — support for the stabilization of export earnings of producing countries through the Compensatory Finance Facility of the International Monetary Fund. A key component of U.S. policy toward the developing nations is general trade relations. Their need for access to our markets for manufactured products comes at a difficult time, because our own unemployment remains too high and our trade deficit has reached record proportions. Nevertheless we must recognize that these countries are large and growing markets for our exports. We believe that open trading arrangements are very much in the interests of the United States — to minimize inflation, to create millions of export and import-related jobs and to avoid the imposition of non-trade restrictions in other countries. The Administration has therefore resisted proposals for wide-ranging curbs on U.S. imports from the developing (and other) countries, as an essential element of our approach to the developing countries. In addition, the Multilateral Trade Negotiations seek to further reduce barriers to international trade, particularly for products sold by the developing countries. - 15 Conclusion Given this long and complex shopping list, one cannot expect instant results. in some areas, our strategy has already produced significant successes. is movement in the right direction. In others, there In still others, we have recorded less progress so far. In any event, it is clear that much work remains to be done if we are to maintain an open international economic system in today's interdependent world. First and foremost, we must have congressional action on energy. Second, we must move forward to complete the MTN and develop a new international trading framework. Third, we need to develop guidelines for IMF surveillance of exchange rates as a prerequisite for a smoothly operating international monetary system. Fourth, we need to develop a means for more effectively including the ADCs in the international system. They are fast becoming important actors, but they are not yet active in many of the major international institutions where global problems are discussed. Progress in all of these areas is necessary in our continued pursuit of economic and political gains for both the United States and the world economy as a whole. I greatly welcome this opportunity to discuss the whole range of matters with you. FOR IMMEDIATE RELEASE July 18, 1978 Contact: Robert E. Nipp 202/566-5328 TREASURY ANNOUNCES RESULTS OF GOLD AUCTION The Department of the Treasury announced that 300,000 ounces of fine gold were sold today to 9 successful bidders at prices from $185.05 to $189.00 per ounce, yielding an average price of $185.16 per ounce. Gross proceeds from this sale were $55.5 million. Of the proceeds, $12.7 million will be used to retire Gold Certificates held by Federal Reserve banks. The remaining $42.8 million will be deposited in the Treasury as a miscellaneous receipt. These sales were made as the third in a series of monthly auctions being conducted by the General Services Administration on behalf of the Department of the Treasury. The next auction, at which another 300,000 ounces will be offered, will be held on August 15. A total of 12 3 bids were submitted by 2 7 bidders for a total amount of 1,385,600 ounces at prices ranging from $172.00 to $189.00 per ounce. The General Services Administration will release additional information, including the list of successful bidders and the amounts of gold awarded to each, after those bidders have been notified that their bids have been accepted. oOo B-1047 FOR IMMEDIATE RELEASE July 19, 1978 Contact: Alvin M. Hattal 202/566-8381 TREASURY REQUESTS PUBLIC COMMENTS ON USA/BANGLADESH TAX TREATY ISSUES The Treasury Department today announced that it is soliciting the views of interested persons regarding issues being considered during negotiations to develop an income tax treaty between the United States and Bangladesh. Persons interested in commenting may do so in writing or they may request a meeting with Treasury officials. Written comments and meeting requests should be addressed to H. David Rosenbloom, International Tax Counsel, Department of the Treasury, Washington, D. C. 20220, by August 15, 1978. Today's request for comments follows the conclusion of a further round of negotiations between representatives of the United States and Bangladesh to develop an income tax treaty for the avoidance of double taxation and the prevention of tax evasion. There is currently no tax treaty in force between the United States and Bangladesh. In the course of the recent negotiations, many subjects of mutual concern were identified and discussed. Among the major issues being considered are: taxation of dividends, interest, and royalties; taxation of rentals of motion picture films; the rules relating to permanent establishments; the treatment of various forms of personal service income; and the treatment of shipping profits. With respect to the taxation of shipping income, the Treasury announced that it is considering a provision that would have the effect of allowing internal law to apply in both countries. The views of interested parties on this matter are particularly sought. The Treasury seeks the views of interested persons in regard to these issues, as well as any other matters that may have relevance in the context of an income tax treaty between the United States and Bangladesh. o B-1048 0 o partmentoftheTREASURY IHINGTON, D.C. 20220 TELEPHONE 566-2041 FOR IMMEDIATE RELEASE J u l y 19> 1978 RESULTS OF TREASURY'S 52-WEEK BILL AUCTION Tenders for $3,340 million of 52-week Treasury bills to be dated July 25, 1978, and to mature July 24, 1979 were accepted at the Federal Reserve Banks and Treasury today. The details are as follows: RANGE OF ACCEPTED COMPETITIVE BIDS: Price High - 92.123 Low - 92.079 Average - 92.093 Discount Rate 7.790% 7.834% 7.820% Investment Rate (Equivalent Coupon-Issue Yield) 8.40% 8.45% 8.43% Tenders at the low price were allotted 51%. TOTAL TENDERS RECEIVED AND ACCEPTED BY FEDERAL RESERVE DISTRICTS AND TREASURY: Location Received Accepted Boston New York Philadelphia Cleveland Richmond Atlanta Chicago St. Louis Minneapolis Kansas City Dallas San Francisco Treasury $ 14,180,000 4,039,025,000 6,810,000 36,770,000 32,060,000 15,785,000 433,140,000 57,595,000 9,100,000 7,940,000 7,265,000 246,560,000 4,790,000 $ 6,180,000 2,920,675,000 6,810,000 26,770,000 28,060,000 10,785,000 201,990,000 32,595,000 7,100,000 7,940,000 6,255,000 80,110,000 4,790,000 TOTAL $4,911,020,000 $3,340,060,000 The $3,340 million of accepted tenders includes $93 million of noncompetitive tenders from the public and $ 967 million of tenders from Federal Reserve Banks for themselves and as agents of foreign and international monetary authorities accepted at the average price. An additional $37 million of the bills will be issued to Federal Reserve Banks as agents of foreign and international monetary authorities for new cash. B-1Q49 Dr Release Upon Delivery xpected at 9:30 a.m. STATEMENT OF DANIEL I. HALPERIN, TAX LEGISLATIVE COUNSEL iTICE OF THE ASSISTANT SECRETARY OF TREASURY FOR TAX POLICY ON H.R. 12666, A BILL TO AMEND THE SMALL BUSINESS INVESTMENT ACT OF 1958 BEFORE THE SUBCOMMITTEE ON CAPITAL, INVESTMENT AND BUSINESS OPPORTUNITIES OF THE COMMITTEE ON SMALL BUSINESS July 20, 1978 \ Chairman and Members of the Subcommittee: I am pleased to have the opportunity to appear before you day to discuss the Chairman's bill, H.R. 12666. The bill, we interpret it, would permit a pension trust or other tity to invest up to five percent of its assets in "small siness concerns" without regard to any state or Federal law rule governing fiduciary conduct. The only limitation on e preemption of all other laws is that the investor must asonably believe at the time of the investment that the tential gain justified the investment. Our concern in the Office of Tax Policy is primarily with 5 effect of this bill on pension plans and other entities, :h as private foundations, that receive tax-favored treatment. s tax benefits for qualified pension plans are designed to :>mote savings for retirement for employees at all levels of 5 workforce. The Treasury Department continues to believe it the protection of plan benefits—and through them of plan leficiaries—must continue to be the primary concern of pilation of pension funds. For the most part, the Labor Department administers those >ects of the Employee Retirement Income Security Act of 1974 RISA") that relate to fiduciary conduct. The Treasury artment is also concerned with such conduct in administering Internal Revenue Code provision that requires that pension ns be for the exclusive benefit of employees and beneficiaries.t also enforces through an excise tax the rules that prevent self ling on the part of someone connected with a plan. These visions have protected beneficiaries from imprudent actions Plan administrators. By preempting these rules at both state 350 - 2 and Federal levels, virtually all protection against imprudent and self dealing investment would be eliminated for five percent of the fund's assets. The Treasury Department, which administers a law designed to protect plan beneficiaries, cannot support such an approach. We acknowledge that the ambiguity—whether perceived or real— in ERISA's prudent investor rule as well as past case law may have deterred some pension fund investment in other than "blue chip'* stocks. But Labor Department analysis has shown ERISA did not reduce investment in these stocks. With the Labor Department's recent interpretation of the ERISA prudent investor rule as applying to a plan's whole portfolio of investments, this ambiguity has been resolved. We believe the right balance now has been struck. The current interpretation of the ERISA rule permits investor flexibility while protecting the retirement savings of employees. We believe this approach is preferable to carving out a part of a plan's funds and removing all standards of responsibility with respect to that plan. In the private foundation area, it appears that H.R. 12666 would override, for five percent of an institution's net worth, the restrictions Congress has carefully placed on those organizations to prevent self dealing by substantial contributors and investments which jeopardize charitable purposes. Mr. Chairman, you have expressed the concern that assets are being increasingly concentrated in large financial institutions, including employee benefit funds, and that the current prudence rules inhibit the institutions' ability to provide capital to small business. There is no question that employee benefit funds represent a large and increasing percentage of this country's capital assets. The Treasury Department shares the Chairman's and the Subcommittee's concern with the necessity for capital formation and particularly the direction of capital into small businesses. The Secretary of the Treasury and the Assistant Secretary for Tax Policy have stated that the issue of private capital formation is one of high level Administration concern. We believe that to increase capital investment it is necessary to enhance profitability. The real after-tax return from investment must be commensurate with the risk. To investigate alternative ways of stimulating capital formation, the Treasury Department has established a permanent task force, at the highest levels, to examine the entire question and what specifically can be done to promote equity financing. It is our conclusion that a studied, comprehensive approach to the entire problem of capital formation is the appropriate one at this time. - 3 ADDENDUM We have some additional technical questions relating to possible ambiguities in the language of the bill. First, we are not certain how the term "net wortn" applies to pension trusts, although we have interpreted it to apply to pension trust assets. Second, it is not clear what is intended by preempting all state and Federal law in the proposed amendment to section 601(a) of the Small Business Investment Act of 1958 in addition to deeming the prudence rules complied with in proposed section 601(b). Depending on the meaning and interpretation of proposed section 601(a), it is possible that the bill would have an impact on other Federal tax provisions, such as those governing unrelated business income of social clubs and other organizations that receive special tax treatment. Third, the bill evidently is intended to apply to pension funds, but it literally applies to "a trust" and there are some funds that are not held in a trust. FOR RELEASE ON DELIVERY July 20, 1978 — 9:30 a.m. EDST Statement by The Honorable Richard J. Davis Assistant Secretary of the Treasury (Enforcement and Operations) before the Subcommittee on Courts, Civil Liberties and the Administration of Justice, Committee on the Judiciary, House of Representatives, Concerning H.R. 214, "The Bill of Rights Procedures Act" Mr. Chairman and Members of the Subcommittee: I appreciate the opportunity to appear before you today in order to present the views of the Department of the Treasury concerning H.R. 214, the Bill of Rights Procedures Act. While I will refer to the other Titles, the focus of my testimony will be on Title I of this bill. This Title would substantially affect the manner in which government agencies may obtain access to bank, credit, and telephone toll records. It would create a legally recognized right of individuals, corporations and other associations in any such records which pertain to them, but are in the possession of third parties. The general approach taken by this Title would be to bar government access to these records until the individual or association has an opportunity to object to their production and whenever such an objection is interposed, until the government prevails in a judicial proceeding. The issues of government access and privacy raised by this Title have been matters of controversy for some time. This is largely due to the fact that they appear to bring into confrontation two highly desirable goals — the need for a system of government which enables its citizens to be and feel free from unnecessary official scrutiny, and the need for a system of justice which protects our citizens against violence, assassination, corruption, fraud and other criminal activities in as effective and efficient a manner as possible. B-1051 - 2 Because of legitimate and deep concerns over achieving this latter goal the Executive Branch has in earlier Administrations simply opposed virtually all proposals such as those contained in Title I. We no longer do so. The Treasury Department has spent much time in recent months discussing this issue and, along with the Department of Justice, we are prepared to support legislation incorporating the principles of Title I, although we believe that certain amendments are essential in order to place the law enforcement - privacy goals in proper balance. We have not, however, come to this position because we believe that adoption of our proposal will be cost free for our enforcement type activities — we recognize, as you should, that it has the potential for a certain amount of investigative delay and loss and will put some added burdens on our courts and prosecutors. We are prepared to support this course of action instead because we believe it responds to a genuine need to provide added safeguards against the erosion of the privacy of our citizens, while meeting the essential needs of our law enforcement and regulatory agencies. As Assistant Attorney General Heymann has previously told this Subcommittee, the Justice and Treasury Departments recently have had occasion to offer draft legislation incorporating our position to another Committee considering legislation similar to Title I. A copy of that draft has been submitted to this Subcommittee for its consideration. Before discussing the principal provisions of this proposal, however, I would like briefly to articulate with more specificity some of the underlying, and in part competing, principles and concerns which Treasury sought to balance in developing its position on this matter. First, as I mentioned previously, we accept the validity of the need to provide protection for financial records. It is necessary to develop more clearly stated rules governing access to financial records. In the mere adoption of rules greater discipline is introduced into the record acquisition system, reducing intrusions into private records which are only of marginal value to investigators. Also, we recognize that whatever rules are established some instances of abuse are possible. It is thus desirable that any proposal provide an opportunity for those instances to be identified and remedied. -3Second, and certainly central to consideration of this issue, is a desire in selecting the appropriate rules to minimize any genuine risk to the performance of the missions of Treasury's various agencies. Treasury currently has agencies with diverse responsibilities — protecting the President and Vice President of the United States, as well as visiting heads of State; guarding against smuggling and customs fraud; enforcing our tax laws; regulating national banks; administering laws concerning blocked assets and economic sanctions; regulating the liquor industry; and enforcing laws involving dumping, currency transactions, counterfeiting, forgery and the illegal use of firearms and explosives are just some examples. Many of these responsibilities have special needs. As an example, in protecting the President speed without notice to those involved is often critical. For all, however, it is important that any proposals recognize that undue delay may mean lost leads and diminished momentum. Similarly, in all cases, care must be taken that procedures to regulate access do not mean that in actual practice there is no access to information which is legitimately needed. Also, it is necessary to consider the reality of many criminal investigations — the risks of flight and illegal obstruction of inquiries and the danger to individuals in particular situations. Third, we believe it appropriate to minimize the impact of these proposals on the criminal justice system as a whole. The trial and pretrial stage — when a case is actually pending — has generally been the time when questions about the investigative phase were litigated. Therefore, the extent to which there is more routine judicial intervention in this earlier stage adds to the burdens being placed on an already congested judicial system. Opportunities to litigate and generate delay in the investigative phase also may lengthen further a process which many believe already takes too long for all involved. Additionally, at a time when we are striving to enhance interagency cooperation and avoid duplicative efforts it seems desirable that an approach be avoided that routinely mandates repetitive investigations or otherwise unnecessarily complicates our criminal justice system. We are not unmindful of the fact that adding too much to the burden on the various aspects of the criminal justice system runs the risk of lessening the speed and quality of justice felt by the many who get caught up in that system. -4These then, briefly, were some of the underlying concerns which we considered, and which we urge this Subcommittee to consider. I would now like to highlight some aspects of the proposal which we support. Assistant Attorney General Heymann has already articulated many of the key issues and we join in the statement he submitted to you last week. Challenge Procedures Among the most important aspects of the Justice-Treasury proposal is a modification of the challenge procedures from those contained in H.R. 214. We strongly believe that generally investigations require speedy access to records. This is necessary, among other reasons, so that leads can be pursued in a timely fashion before evidentiary trails become more difficult to follow or disappear; so that investigative momentum can be maintained; and so that the large volume of matters involved can be handled in an efficient fashion. In order to accommodate this need we have offered several suggestions. Initially we believe that the time period in which a customer may act to prevent access should be relatively short and that a time limit should be established by which the Judge must decide the matter. Also, it is important that appeals by customers from adverse rulings should not be allowed during the investigative phase. To do so would generate an opportunity for delay which could stymie particular investigations. Instead, we believe it sufficient to allow appellate remedies to be pursued after the completion of the investigation. Our proposals contain provisions implementing these proposals. An additional major change in this aspect of our proposal would be to place on the customer the initial requirement of going forward to prevent the government from gaining access to the customerfs record. H.R. 214, in the case of administrative subpoenas and summonses, would enable someone to prevent access simply by objecting to the government agency. This is the same general approach taken in the Tax Reform Act of 1976. While experience under that statute is still insufficiently complete to provide much guidance, it does appear so far that this approach invites the interposition of frivolous or casual objections which accomplishes no more than the generating of delay and adding to the government's workload. We would -5require more of a customer who wishes to object to government access. In essence we suggest that a customer be required to file with the appropriate court a simple affidavit and motion to quash setting forth the basis for the objection to the access. Of course, once the customer makes a showing that access may be improper, the government should have the burden of proving that access to the records is being sought for a legitimate law enforcement purpose. Other provisions in our proposal would toll relevant statutes of limitations while challenges are being processed; require recordkeepers to process requests during the notice period; and authorize in camera showings by the government. These suggestions are designed to avoid provisions designed to enhance privacy from being misused simply to generate delay or obtain otherwise unauthorized criminal discovery. Access Through Process Requirement A principal aspect of H.R. 214 would prohibit all access to financial records except by legal process and thereby eliminate any ability to obtain "informal" access to such records. What this proposal fails to consider, however, is that many investigative agencies which have legitimate need for access to such materials in various of their investigations have no summons authority. If such a rule was adopted, the impact on Treasury agencies would be substantial. The Secret Service totally lacks summons power; the Bureau of Alcohol, Tobacco and Firearms has it only for tax and Federal Alcohol Administration Act cases, not for firearms or explosives investigations; Customs has it for most, but not all its investigative jurisdiction as does the Office of Foreign Assets Control; and the IRS lacks it for its critical internal affairs anti-corruption efforts. If the requirements of H.R. 214 are unchanged many necessary inquiries — ranging from forgery to threats on our elected leaders to bribery of IRS employees — would be seriously impeded. An available alternative would, of course, be the earlier use of grand jury procedures where it is necessary to obtain access to financial records. We believe that to force such reliance on the grand jury is unwise. It invites abuse of the grand jury system; it means that minor matters which would otherwise be resolved without a grand jury -6inquiry will be forced into that system; it will adversely impact the ability of investigative agencies to organize their workload; and would place added and unnecessary burdens on both prosecutors and the grand jury. Additionally, the grand jury is not available where the inquiry is civil and not criminal. If H.R. 214, or similar legislation, is adopted either necessary administrative summons power should be conferred on agencies needing it or an alternative procedure must be created. The Justice-Treasury proposal chooses the latter alternative. We urge that there be a formalization of "informal" agency access by requiring the use of written requests by agencies that lack summons power. These requests would be issued under regulations promulgated by agency heads and would be subject to the notice and challenge provisions of this legislation. Of course, third party recordkeepers would not be required to produce records pursuant to a written request — they would instead be permitted to do so. Like the Justice Department, however, our support for this procedure is based upon our belief that recordkeepers, who would not be liable for good faith reliance on government representations, would be prepared to cooperate with legitimate inquiries. Exceptions While accepting the general concept contained in H.R. 214, we believe that certain exceptions are necessary from the notice and challenge provisions. These exceptions are of two kinds — first from only the pre-notice provisions, and second, from the requirements of notice altogether. We believe that delayed notice is required in several general situations. The first relates to emergency situations where immediate access is required if injury to person or property or flight is to be avoided. This exception is particularly important where the matter relates to an ongoing crime, such as the kidnapping situation referred to by Assistant Attorney General Heymann in his testimony. In these situations no impediment to immediate access should be allowed and notice can be provided after the fact. -7We also are concerned that in certain other circumstances provision be allowed for notice to be delayed until after access is obtained. This exception should operate in those circumstances where there is reason to believe that giving notice would (1) endanger life or physical safety, (2) cause flight from prosecution, (3) cause the destruction of evidence, (4) result in witness intimidation or (5) otherwise jeopardize an investigation, trial, or ongoing official proceeding. In these circumstances the government agency seeking the delay would be required to seek a court order authorizing it to do so. We feel strongly, however, that the opportunity for delayed notice where these showings can be made is important since in the everyday world of criminal investigations the potential for these consequences is real. While generally we agree that delays under this provision should be for specified time periods, in one circumstance we believe it important that the court have the authority to grant indefinite delays. This circumstance involves disclosures of records obtained by the Office of Foreign Assets Control in the course of its investigation. In these cases the owner of the account may be a foreign national — of, for example, Vietnam or Cambodia — and notification to the owner may also mean that the involved government may learn of its existence, subjecting the owner or those associated with the owner to risks of physical reprisal. If the Court finds such a risk exists, delay should be indefinite. In some circumstances, we believe that it is unnecessary to require even delayed notice. One such situation is where the information being sought is only the name, address, account number, and type of account of any customer or ascertainable group of customers associated with a financial transaction. This exception thus covers only what is on the account signature card — if information about actual transactions in the account is sought the notice provisions would fully apply. This exception is intended to reach two kinds of situations. First, it would cover those situations where a forged check or other instrument has been processed by the financial institution. In these circumstances the fact of the criminality is apparent but this account information is necessary to pursue the inquiry. This would involve a relatively large number of routine inquiries now made by letter to banks during the course of the many forgery investigations by the Secret Service. To impose the notice requirement in this situation would, we believe, unnecessarily complicate this relatively simple process without materially enhancing the privacy interests involved. This section would also reach circumstances where the government had information that an illegal transaction had -8taken place, but it did not know the particular account involved. Thus, for example, upon learning that a large amount of cash generated by a criminal activity had been deposited in a particular bank, the government would be able through use of process or formal written request to identify the account involved. Again, however, in order to examine transactions in the account the government agency would have to comply with the notice provisions. Another exception in our proposal to the notice requirement is when access to records is sought by the Secret Service for the purpose of conducting its protective responsibilities, or when access is in connection with conducting foreign counter or positive intelligence activities. We believe that in these circumstances even after the fact notice would be very harmful to the execution of these responsibilities. In these circumstances the agency involved would certify to the financial institutions that grounds for an exception exist and the institution would be prohibited from notifying its customer that access has been obtained. Finally, we believe that this Title need not apply when the records are being sought in an inquiry or proceeding directed at the financial institution itself. This would involve "redlining" or other similar investigations. In such a circumstance any conceivable privacy right of the customers involved is clearly outweighed by the burden and cost of giving hundreds or thousands of customers notice, standing and an opportunity to litigate in a case where their interest in the underlying case is highly speculative. Miscellaneous Provisions As I noted above, we support the various modifications reflected in Mr. Heymann's testimony and in the draft legislation submitted to this Committee. In particular, we share the Justice Department's belief that information lawfully obtained may have legitimate uses apart from the purposes for which it was originally obtained. It is, we believe, unnecessary and would add unneeded burdens to require each agency to resubpoena the same records. We believe, therefore, that this Committee should not amend the Privacy Act in this legislation. We are particularly concerned that H.R. 214 as drafted would prohibit the routine referral of investigative matters from investigative agencies to the Justice Department for prosecution, - 9 would inhibit the conducting of joint investigations and would prevent the transfer of information even when it contains evidence of a crime within the investigative jurisdiction of another agency. We also believe that this proposal should not prohibit the bank supervisory agencies from exchanging information with other bank supervisory agencies since all share a common responsibility. Our proposal also adds to the list of supervisory agencies the Secretary of the Treasury with respect to the Bank Secrecy and Currency and Foreign Transactions Reporting Acts. Under these laws the Secretary is required to monitor the compliance of financial institutions with the requirements of those statutes. Thus, in that instance, the Secretary has responsibilities equivalent to the bank regulatory agencies themselves. Finally, we concur with the views previously expressed by the Justice Department concerning the penalty provisions of Title IV, the uncertainty as to the desirability of including telephone toll records in the current legislation, the exclusion of the grand jury, and the limiting of this proposal to natural persons and not to corporations and other legal entities. Similarly, we also share their view that Congress should not be excluded from the provisions of this Bill as is now the case under Title V. Titles II - III Title II of H.R. 214 refers to mail covers. We concur with the views expressed by the Department of Justice on this issue. We believe, however, that the statute should include as a basis for mail covers investigations conducted by the Secret Service in connection with its protective responsibilities. Title III relates to electronic surveillance conducted pursuant to 18 U.S.C. §2510 et. seq. As to these matters, the Treasury Department is considering whether to seek an added amendment to 18 U.S.C. §2516 to include certain statutes enforced by the Customs Service. No decision has yet been made on this point by the Department. Title III also includes an amendment to Section 2516 which would regulate supervisory observing of employees. The Internal Revenue Service does do some monitoring of this type. We -10believe that this telephone monitoring is essential to the IRS to ensure quality control of service to the public by taxpayer service and collection personnel. Where telephones are clearly marked as subject to monitoring and monitoring policy is known to employees through written training materials, their privacy interests are adequately protected. We are concerned that requiring duplicative special consents by employees would be impracticable because employees might unreasonably withhold such consents and frustrate our quality control program. The language of the Bill should thus be clarified to eliminate the implication that any notice other than that contained in the training materials is required. We have no position on the other issues raised by this Title. This concludes my prepared statement and I will be happy to try to answer any questions you may have. For Release Upon Delivery Expected at 9:00 a.m., E.S.T. STATEMENT OF DONALD C. LUBICK ASSISTANT SECRETARY OF THE TREASURY FOR TAX POLICY ON EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs) BEFORE THE SENATE FINANCE COMMITTEE July 20, 1978 Mr. Chairman and members of this distinguished Committee: I appreciate the opportunity to discuss with you issues surrounding stock ownership plans for groups of employees or citizens. I believe that the Committee is most interested today in trying to define the appropriate governmental role, if any, in encouraging such forms of ownership of stock. Advantages of Broadened Stock Ownership Let me distinguish between the goal of broadening stock ownership generally and the more specific goal of encouraging employees to have a stake in the success of their own corporations. The two goals are related, but different. The goal of expanded stock ownership is to spread ownership of America's corporations across a broader range of people. These people would then share in the success of the corporate sector of the economy. In effect, corporate wealth would be distributed more widely across the population. In giving employees a stake in their own corporations, on the other hand, the goal is to establish a common economic bond between employer and employee, so that each has a share in the other's success. Together they would share a mutual interest in increasing the productivity and profitability of the firm. If the stake is provided through real ownership, then the employees would presumably be given full information on the operation of their companies and the opportunity to participate in and vote on the setting of policy; that is, they would exercise some control over the company. In my discussion of the government's role of encouraging stock 3=10 5 2 - 2 ownership, I will examine the extent to which governmental policies are efficient and equitable means of reaching those goals. The Government's Current Role In order to proceed, we must first ask the question: What is the government's current role in encouraging stock ownership? Through pension and profit sharing funds the American worker has indirectly come to own a large share of the existing productive capital of this country. The growth of such plans is fostered by the generous tax treatment accorded to employer contributions to qualified pension and profit sharing plans, and to the earnings of those plans. Neither the employer contributions to the plans nor the earnings of the plans are taxed currently to the employees. Only at the time of final distribution are employees taxed on benefits in excess of their own initial contributions. Of course, investments by pension and profit sharing funds are not generally designed to result in employee ownership of stock of their own employers; nonetheless, they have indirectly broadened stock ownership and led to a wider distribution of corporate wealth. The tax system has lent additional encouragement to employee ownership of their own employer's stock through stock bonus plans and various kinds of ESOPs. For a number of years employer plans providing for distribution to employees solely in the stock of the employer have been accorded special benefits. Like a profit-sharing plan the employer may maintain discretion over contributions; a fixed formula is not required. However, contributions are not limited to amounts set aside out of current or accumulated profits. Moreover, in the case of certain distributions of employer stock, tax on the amount of unrealized appreciation may be deferred until the employee sells the stock. The Employee Retirement Income Security Act of 1974 (ERISA) continued the encouragement for investment in employer stock by allowing unlimited investment in such stock by defined contribution plans without the normal requirement of diversity, although such an investment is subject to prudence requirements other than those relating to diversity. ERISA also lent encouragement to a special leveraging type of ESOP. This type of ESOP provides for the - 3 employer to guarantee a loan which the ESOP trust uses to purchase stock in the employer's company. The employer then makes contributions to the trust sufficient to repay the principal and the interest on the loan over time. ERISA provides for these plans by providing an exception to the general rule which would prohibit the employer from guaranteeing a loan made to the trust. The Tax Reduction Act of 1975, as amended by the Tax Reform Act of 1976, took another approach to encouraging employee ownership of employer stock. It provides for an extra investment tax credit of 1 percent of qualified investments (plus another 1/2 percent if matched by employee contributions) for contributions to an ESOP. Excluding the employee matching contributions, if any, the tax credit ESOP is funded entirely from tax liability owed to the Federal government. A tax credit ESOP is thus a plan in which the government in essence purchases stock for employees, based upon the amount of investment of the employer and usually at no cost to either employer or employee. It is a grant of varying amounts of stock from the government to a limited group of employees. Proposed Expansions of the Government's Role Two bills before you today would expand the government's role in determining stock ownership and portfolio choices of individuals. S. 3241 would expand tax credit ESOP coverage, or direct purchase of stock by the government, by allowing the employer a credit for contributions to the ESOP equal to the greater of 2 percent of the employer's qualified investment for the year or 1 percent of the aggregate participant's compensation paid by the employer during the taxable year. While S. 3223 is not as directly comparable to a government purchase, it would provide significant tax incentives to General Stock Ownership Plans ("GSOPs") similar to those available through leveraging ESOPs in the employment context, even though there is no employment or other bond between the corporate issuers of stock and the intended beneficiaries. S. 3223 would confer tax exempt status on a trust established to facilitate the ownership of corporate stock by the residents of the United States or a state or local jurisdiction. The trust could finance the acquisition of corporate stock through the issuance of tax exempt debt. Corporate issuers of stock to a GSOP would be permitted to deduct dividends paid to the GSOP. After the debt is paid the stock would be distributed to individual recipients tax free. Thus, corporate - 4 income used to finance the purchase of stock through a GSOP would not be taxed either to the corporation or the beneficiaries until the individual beneficiaries sell or otherwise dispose of shares they receive from the plan or receive cash dividends. With respect to shares issued to a GSOP trust, the individual and corporate income taxes would be fully integrated via a dividends paid deduction. Beneficiaries would obtain two principal tax benefits: 1. Beneficiaries would enjoy the benefit of borrowing at the lower rate applicable to bonds paying tax-exempt interest, a privilege generally limited to borrowing for governmental purposes. 2. Income used to pay the debt would be taxexempt at the corporate level and individual tax would be deferred until sale and would then be payable at capital gains rates. Rules Governing the Government's Role Having described the current law and some proposals to change that law, we must now turn to the question of what type of governmental role is most appropriate to the encouragement of stock ownership. Providing An Equitable and Meaningful Program At Limited Revenue Cost. As in the case of other expenditures programs, if the government is to be financing the purchase of stock for its citizens, we must ask the question: How many resources should be devoted to the program and how should the benefits of the program be distributed to insure equity? In the context of employee stock ownership benefit plans, there are approximately 100 million workers and 200 million citizens in the United States, so that for each $1 billion in expenditures an average of $10 per worker or $5 per citizen in stock can be purchased. For $10 billion, $100 per worker or $50 per citizen is possible. Note that $100 per worker represents approximately 1 percent of total payroll. There is a means to provide a greater amount of stock per average recipient at no greater Federal revenue cost — the government can effectively limit the number of recipients of the grant. In a sense, this is what the investment credit ESOP does by limiting the government grant to employees of those firms that have made investments. - 5 However, there is no rationale behind providing one worker a level of contribution different from that received by another worker simply because their employers invested different amounts of money in plant and equipment. As demonstrated in Table 1, the current law favors workers in utility, oil, communications and other capital intensive industries. The government grant can vary from zero dollars per worker in one company to several hundred dollars in another company. One bill before you today tends to eliminate some of that discrimination by allowing calculation of the government grant on the basis of 1 percent of compensation of employees or 2 percent of qualified investments. For most businesses, 1 percent of compensation is greater than 2 percent of investment, and, therefore, the bill would limit the number of workers who received greater than average benefits because of the industry in which they worked. The other bill before you today, S. 3223, would impose abritrary limitations of a quite different sort. Individual citizens would benefit from the legislation authorizing general stock ownership plans only if they resided in a jurisdiction whose bonding capacity was such that it could be used in furtherance of corporate equity investments, and even then only to the extent that each state chose to use available resources for that purpose. It, therefore, could be expected that while the citizens of some states might benefit significantly, the citizens of others would not benefit at all. I believe that one of the major dilemmas to be faced by this Committee is to meet standards of equity and provide meaningful grants while at the same time to keep government expenditures on the program within reasonable limits. To directly provide the average worker with any significant amount of stock would cost the government sizeable revenues which would eventually require the same worker or citizen to pay a sizeable tax. To limit government cost requires either reducing the average grant to an insignificant amount or narrowing the number of qualified recipients. Maintaining Freedom of Portfolio Choice. As I have stated, it is desirable for employees to have a stake in their employer's success; divisions can be reduced and the incentive to work can be increased. Yet the ideal form of such a stake varies from company to company and individual to individual. Past history indicates employers and employees will develop such arrangements without tax benefits of the - 6 magnitude provided by S. 3241. Many firms give the worker a stake in the success of the corporation by providing for participation in profits in a manner other than specifically allowed under ESOPs. For instance, millions of workers currently participate in over 150,000 profit-sharing plans which do not share in the extra investment tax credit available to ESOPs. In many cases, there may be special reasons why employees would prefer to hold an investment other than their employer's stock. An employer's stock may be too risky for an employee and an asset which he or she would prefer not to own. Moreover, investment in employer stock may enhance the possibility of self-dealing. This is especially true in the case of stock that is hard to value or sell on the open market. Traditionally, other government programs in this area have remained neutral in the portfolio decisions of individuals and firms. This is best exemplified in the tax advantages that the government offers savings in pension, profit sharing and stock bonus plans. An essential feature of this particular tax incentive is that it applies across all investment assets, not just stock. The government remains neutral in the choice of plan negotiated by the employer and employee, and in the types of investments held by the plan. Nonetheless, broadened ownership of securities has occurred because pension plans have chosen to buy stock and because many companies have established profit sharing and stock bonus plans. By 1977 about 16 percent of the increase in the financial assets of households, or 23 percent of their net individual saving, came from an increase in private pension reserves. Thus, by merely maintaining current law regarding these plans, stock ownership will continue to expand. Additional Comments I would like to add some comments on certain specific features of S. 3241 and S. 3223. S. 3241 The theory underlying an ESOP is to give an employee ownership of a capital interest and, in particular, an interest in his or her employer on an ongoing basis. Present law does not fully carry this out. Prior to a distribution from an ESOP, a participating employee has only an indirect ownership interest in the employer corporation through the securities allocated to his or her account under the plan. - 7 An employee is further removed from true ownership, since there is no requirement for the pass-through of voting rights under a leveraging ESOP, and under the bill a passthrough in the case of an investment credit ESOP would no longer be required in all cases. Many persons have argued that, consistent with the concept of employee ownership, the employee should in all cases be entitled to voting rights and access to information generally given to shareholders. The bill seems to impact further upon the employee's status as an owner, since it will allow the ESOP to provide for a cash election in lieu of a distribution of employer stock. This reflects the difficulty of reconciling the ESOP theory with the desires of both the employer and the employee regarding ownership by the employees of a minority interest in a closely-held business. Substantial owners of such a business often do not want to dilute either their stock ownership or their actual control, and rank-and-file employees may not want to hold stock in the business. The bill represents an effort to mesh these concerns, but we would suggest further study pointing toward developing a statement of policy which will reconcile the various interests. S. 3241 would expand the current ESOP provisions by allowing companies an option to base their credit on investment or on some wage base. Treasury does not believe that the amount of the government credit or grant should be based in any manner upon the amount of investment of the firm. As noted above, present law discriminates in favor of certain industries because it is tied to the investment base. It also makes long-range planning for retirement savings difficult. We, therefore, believe that if Congress enacts further legislation use of the wage base is superior to use of the investment base. However, we also believe that attention must be paid to the cost of ESOPs. By limiting the beneficiaries, present law does at least seek to limit the cost of ESOPs. An alternative means of reducing the cost is limiting the amount of wages which are eligible for stock through an ESOP. In terms of broadening stock ownership, it appears counterproductive to provide a $100,000 a year executive with $1,000 or more in stock while providing one-tenth that amount to a $10,000 a year worker. In the pension laws this type of split is allowed on a theory of equal percentage wage replacement. However, in the case of an ESOP program designed to expand stock ownership, this type of split works counter to the expressed goal of the program. - 8 The cost could also be reduced if the government subsidy were less than 100 percent of the total outlay. It is reasonable to assume that behavior could be influenced in the desirable direction if the cost to those concerned were substantially reduced without the necessity of making the price zero. Finally, if the base for the credit is to be related to compensation, the Treasury would encourage use of some base which can be readily calculated by employers such as wages subject to income tax withholding. It is not at all clear that aggregate compensation is measured by employers. A new wage base for the credit should require as little extra administration for employers as possible and should not require much new regulatory activity to define "compensation for purposes of ESOPs. The bill also contains a number of technical issues which are discussed in the appendix to my testimony. S. 3223 As for S. 3223, it contains two other features on which I would like to comment specifically. The first is that the bill provides for full integration of the corporate income tax with respect to stock issued to a GSOP trust. As I have stated, complete integration of the corporate and individual income taxes is a matter in which the Treasury has a continuing interest, but which we feel is very much in need of further study. We would be opposed to the ad hoc method by which S. 3223 would result in integration but only with respect to stock issued to a general stock ownership plan. This is especially so because the concept of integration assumes that tax will be payable at the shareholder level in lieu of the corporate income tax. It seems inconsistent with this concept to eliminate the corporate level income tax while the shareholder tax is deferred and, in this instance, partially converted into capital gain. Second, the proposal specifically would amend the Code to exempt from Federal income tax interest on indebtedness incurred by a GSOP trust to purchase equity securities. It is inconsistent with the principles underlying section 103(b), which restricts the issuance of industrial development bonds, to permit tax-exempt debt to be used to acquire an interest in a profit-making venture. Furthermore, this amendment could have a serious, adverse impact on the yield +•£ *r ren ^ ial between taxable and tax-exempt securities to the detriment of traditional state and local borrowing. - 9 - The goal of the GSOP could be accomplished with less departure from traditional tax principles if the state or local government role (in ventures of the sort for which the GSOP proposal is designed — large scale ventures to develop and exploit natural resources) was direct ownership of the enterprise or some portion thereof. If such an arrangement were viewed as the exercise of an essential government function the income earned by the State would be exempt under section 115 of the Code. Such investments could be financed with the state's debt and, when the debt was retired, the ownership interest would be distributed to the citizens of the state (who would be taxable at that time). It is not at all clear, however, that states should have freedom to engage in traditional, profit-making activities and derive the resulting income free of tax. In fact, the enactment of the unrelated business income tax on exempt organizations suggests a contrary conclusion. It is equally unclear that states should be able to carry on such activities with capital borrowed at tax-exempt rates. I realize that the massive accumulations of capital required for large-scale resource development present an appealing case for facilitating state involvement, but, in other contexts, it may appear that the states are being offered an opportunity to engage in profit-making ventures at an unfair, tax-induced, competitive advantage. The Chairman also announced that the Committee wishes to examine the degree to which agencies of the Federal government have complied with section 803(h) of the Tax Reform Act of 197 6. In regard to the activities of the Treasury Department, that section relates to changes in the proposed regulations which were issued in connection with leveraging ESOPs authorized by the Employee Retirement Income Security Act of 1974 (ERISA). At this point we merely note that the final ESOP regulations were published after the enactment of section 803(h), and we believe that these regulations conform to both the letter and the intent of that statutory provision and legislative history. o its 0 o I will be pleased to answer any questions from the Committee. INVESTMENT CREDIT ESOPs — I 1 Industry 1976 i/ Amount of Credit Returns Claiming Credit Number Percent of All Returns Claiming Credit ($000) Percent of Total Credit for All Industries Percent of All Employees on Nonagricultural Payrolls, June, 1 9 7 6 V Agriculture, Forestry & Fishing 70 6.3 Mining 25" 2.2 9,272 2.1 Construction 10 .9 2,144 .5 4.7 522 46.9 190,204 43.3 23.9 Manufacturing Chemicals Petroleum & Coal Products Motor Vehicles and Equipment All Other Manufacturing % $ * 168 NA % 1.0 (29) (2.6) (30,973) (7.0) (1.3) (23) (2.1) (88,643) (20.2) (0.3) ( 5) (0.4) (19,068) (4.3) (1.1) (465) (41.8) (51,520) (11.8) (21.2) Transportation 17 1.5 15,565 3.5 3.3 Communication 15 1.3 97,249 22.1 1.4 Electric, Gas & Sanitary Services 127 11.4 114,448 26.0 0.9 Wholesale & Retail Trade 267 24.0 4,811 1.1 22.2 Finance, Insurance & Real Estate 43 3.9 3,375 0.8 5.4 Services 18 1.6 2,222 0.5 18.5 Government — — — — 18.8 TOTAL % 1,114 100.0 439,458 x 100.0 100.0 * Less than 1/10 of 1 percent. 1/ 2/ Source: Statistics of Income . 1976, Corporation Income Tax Returns. Preliminary Data. Source: U.S. Department of Labor, Division of Labor Statistics. Establishment Data on employment do not match exactly with tax data by type of industry, especially in the case of conglomerates where the tax return may be placed in one industry and establishment data may represent employees as being in several industries. APPENDIX Technical Issues Regarding S. 3241 Section 2 This section would make two changes in the estate tax law relating to employee plans, one of which would have general application to all employee plans. Prior to enactment of the Tax Reform Act of 1976, any distribution from a qualified pension, profit-sharing, or stock bonus plan was excludible from a decedent's gross estate, except to the extent the distribution was attributable to the decedent's own contributions to the plan. The Tax Reform Act amended section 2039(c) of the Code to preclude this favorable treatment for any distribution from a qualified plan which constitutes a lump sum distribution. If a distribution constitutes a lump sum distribution, the recipient can, in many cases, elect favorable income tax treatment of the distribution. It is not clear whether the 1976 Act precludes the exclusion for all lump-sum distributions or only if the favorable income tax treatment is elected. The bill would clarify this by allowing the exclusion if the recipient does not elect the favorable income tax treatment. - 2 The estate tax exclusion is arguably justifiable where benefits under a qualified plan are paid in an annuity. The annuity might be paid over many years, whereas any estate tax liability attributable to it would be payable soon after the decedent's death and could far exceed the annuity amount! payable up to the time of paying the tax. This liquidity problem does not occur in the case of a lump sum distribution. If the distribution is made in a lump sum, the funds necessary to pay the estate tax are available from the distribution, whether or not favorable income tax treatment is elected or available. There is no sound basis for conditioning an estate tax exclusion upon the presence or absence of favorable income tax treatment. Therefore, if legislatio is to be enacted to clarify the law, we would favor denying the estate exclusion to all lump-sum distribution. In general, the estate tax exclusion applies to distributions from qualified plans. The second change proposed in this section of the bill would extend this treatment to ESOPs which are not qualified plans. Investment tax credit ESOPs and ESOPs described in the bill are not required to be qualified plans. However, an ESOP is required to be nondiscriminatory (regarding both participation and contributic and to satisfy the contribution limitations applicable to qualified plans. Since an ESOP must meet these rules, we dc - 3 not believe there is good reason to excuse the plan from meeting the balance of the qualification requirements. Hence, we would favor a requirement that all ESOPs be qualified plans. This, in turn, would make the proposed estate tax exclusion for nonqualified ESOPs moot. Section 3 Under current law, an individual who is not a participant in a qualified plan maintained by his or her employer may generally make deductible contributions to an individual retirement account (IRA) to the extent of the lesser of $1,500 or 15 percent of compensation for the year. No deductible IRA contribution is allowed if the individual participates to any extent in an employer-maintained plan during the taxable year. This has resulted in problems where employer contributions to a qualified plan are insufficient to provide true retirement security or the employee changes jobs frequently so that a retirement benefit never becomes vested. Section 3 of the bill provides that active participation in an ESOP will be disregarded in determining whether an individual may make a deductible IRA contribution for a year. We believe this is undesirable. The intent of the - 4 Congress in enacting the IRA legislation was to make taxfavored retirement savings available to individuals who do not have this benefit through their employer. Under the bill, if an employer maintains no qualified plan other than an ESOP, an individual could make full deductible IRA contribi for a year even though an employer might make fully vested contributions on that employee's behalf to the ESOP in excess of $1,500. Our studies indicate that IRAs are largely utilized under the current rules by high income individuals and are, thus, inherently discriminatory. This provision of the bill would exacerbate that problem, since the tendency would be for highly-paid employees to utilize the available IRA deduction while receiving proportionately large contributions to the ESOP. There are other, broad-based approaches to the IRA problem being developed in the Congress. One example is Senator Bentsen's simplified retirement plan bill, S. 3140. We believe these approaches offer a better overall solution to the problem. Section 4 Under current rules for tax-free rollovers of lump-sum distributions from qualified plans to IRAs, the entire - 5 amount received in a distribution (except the amount attributable to an employee's own contributions) must be rolled over to the IRA. If property other than cash is received as part of the distribution, that same property must be rolled over to the IRA. The requirement that the same property be rolled over has caused difficulty, since some IRA sponsors are unwilling to accept stock, particularly stock of a closely-held corporation. This section of the bill would resolve that problem by allowing the recipient of employer securities (common stock or convertible securities issued by the individual's employer) to sell the securities after receipt from a qualified plan and deposit the proceeds of the sale with the IRA sponsor as part of the rollover contribution. Although the provision applies only to employer stock, it is not limited to distributions from ESOPs. This type of solution to the problem is not unacceptable; since a rollover contribution must be made within 60 days after the distribution from the qualified plan, there is not a significant possibility of abuse. However, if this type of approach is used, it should not be limited to emplpyer securities, since the same problem arises with in-kind distributions of other property. Therefore, we believe consideration should be given to applying this rule to all - 6 such distributions. If there is to be no recognition, special rules would be needed to exclude the gain from gross income. Section 6 If a lump-sum distribution from a qualified plan includes securities of the employer corporation, the Code presently provides that net unrealized appreciation attributable to the employer's securities is not included in gross income. Therefore, the net unrealized appreciation is not taxed until the securities are sold, but the currently taxable portion of the lump sum distribution is granted the special 10-year averaging device allowable for certain lump sum distributions if otherwise applicable. This extremely favorable treatment may be somewhat mitigated by the fact that long-term capital gain resulting from the ultimate disposition of the distributed shares would be treated as an item of tax preference. Section 6 of the bill would allow the recipient of the distribution to elect to have the amount of net unrealized appreciation included in gross income. This would result in the amount of the net unrealized appreciation being subject to the 10-year averaging device and would insulate the - 7 distribution from treatment as an item of tax preference. We believe that, in the absence of a tax-free rollover, net unrealized appreciation should be currently taxed in the same manner as any other type of lump sum distribution. No significant policy objective is achieved by singling out employer stock for this special treatment. However, we find the type of taxpayer option which would result from the bill even more objectionable. Therefore, we would prefer no change rather than the change proposed in the bill. Section 7 Section 7 of the bill would allow a deduction for the employer for dividends paid on employer securities held by the ESOP if the dividends are distributed to participants in the plan. This is a limited form of integration of the corporate and individual income taxes, resulting in taxation of corporate income at only one level. Integration of the corporate and individual income taxes is a problem of extreme complexity which both we and the Congress have begun to examine on an overall basis. We believe the question should be addressed in terms of an overall integration mechanism and should not be limited to a single situation such as stock held by a particular form of employee benefit plan. - 8 Section 7 would also allow a charitable deduction for income, estate, and gift tax purposes for contributions of employer securities or other property to an ESOP. Contributions by an employer to an ESOP, as well as any other type of retirement plan, are forms of compensation. Subject to the special rules for contributions to retirement plans, they should continue to be treated for tax purposes as compensation. Contributions to a plan by a person other than the employer are, in substance, a contribution to capital of the employer rather than charitable contributions in any traditional sense. Therefore, "gifts" to such an entity should not be treated as charitable gifts. Rather, to the extent that they are actually made, they should be treated as noncharitable transfers. Section 8 Under current law, a corporation is liable for minimum tax equal to 15 percent of the amount by which the sum of the items of tax preference for the taxable year exceeds the regular tax (or, if greater, $10,000). The regular tax deduction in the case of a corporation is generally the income tax for the taxable year, reduced by certain credits, including the investment tax credit determined under section - 9 Under section 8 of the bill, the regular tax deduction would not be reduced by the amount of the credit allowed for contributions to the new type of ESOP proposed by the bill. Moreover, for prior years, it would not be reduced by the amount of the investment tax credit attributable to employer contributions to TRASOPS. The payment of deductible compensation by an employer reduces the regular tax deduction for minimum tax purposes. This principle applies both to ordinary types of cash compensation and deductible contributions to qualified retirement plans. A contribution to any type of ESOP is nothing more than compensation in the form of a contribution to a retirement plan. Therefore, it should not be treated any more favorably for this purpose than any other types of compensation. tepartmentoftheTREASURY INGTON, D.C. 20220 TELEPHONE 566-2041 FOR IMMEDIATE RELEASE July 20, 1978 RESULTS OF AUCTION OF 2-YEAR NOTES The Department of the Treasury has accepted $3,254 million of $4,981 million of tenders received from the public for the 2-year notes, Series R-1980, auctioned today. The range of accepted competitive bids was as follows: Lowest yield Highest yield Average yield 8.52% 1/ 8.62% 8.61% The interest rate on the notes will be 8-1/2%. the above yields result in the following prices: Low-yield price 99.964 High-yield price Average-yield price At the 8-1/2% rate, 99.784 99.802 The $3,254 million of accepted tenders includes $770 million of noncompetitive tenders and $2,458 million of competitive tenders from private investors, including 71% of the amount of notes bid for at the high yield. It also includes $ 26 million of tenders at the average price from Federal Reserve Banks as agents for foreign and international monetary authorities in exchange for maturing securities. In addition to the $3,254 million of tenders accepted in the auction process, $ 375 million of tenders were accepted at the average price from Government accounts and Federal Reserve Banks for their own account in exchange for securities maturing July 31, 1978, and $484 million of tenders were accepted at the average price from Federal Reserve Banks as agents for foreign and international monetary authorities for new cash. 1/ Excepting 13 tenders totaling $470,000 B-105? 1053 FOR IMMEDIATE RELEASE July 20, 1978 Contact: Alvin M. Hattal 202/566-8381 TREASURY DEPARTMENT ANNOUNCES START OF ANTIDUMPING INVESTIGATION OF PERCHLORETHYLENE FROM BELGIUM, FRANCE AND ITALY The Treasury Department said today that it will begin an antidumping investigation of perchlorethylene from Belgium, France and Italy. Treasury's announcement followed a summary investigation conducted by the U. S. Customs Service after receipt of a petition filed by attorneys representing PPG Industries, Stauffer Chemical Company, Diamond Shamrock Corporation, Vulcan Materials Company, and Dow Chemical U. S. A. alleging that this product is being dumped in the United States. The petition alleges that perchlorethylene is being exported from the three countries named above at prices below those in their respective home markets. This case is simultaneously being relferred to the U. S. International Trade Commission (ITC). Should the ITC find within 30 days no reasonable indication of injury or likelihood of injury to a domestic industry, the investigation will be terminated. Otherwise, Treasury will continue its investigation into the question of sales at less than fair value. Dumping occurs when there are both sales at less than fair value and injury to a D. S. industry. Notice of this action will be published in the Federal Register of July 24, 1978. Imports of perchlorethylene in 1977 were valued at $1.7 million for each of the countries involved in this case. o 8*1054 0 o primeM of theJREASURY TELEPHONE 566-2041 |NGTQN,D.C. 20220 EMBARGOED F^S RELEASE 3:30 p.m., July 20, 1978 Press Contact: Non-Press Contact: Robert E. Nipp 202/566-5328 202/566-8235 566-8651 566-5286 TREASURY ANNOUNCES TASK FORCE REVISION, FOURTH QUARTER ADJUSTMENT, PRODUCT CHANGES, AND GREAT LAKES FREIGHT RATE ADJUSTMENTS" The Treasury Department announced today an increase of 4.4 percent in the average estimated cost per ton of finished steel mill products for integrated Japanese producers. These costs of production are used as the basis for setting trigger prices for major steel mill products under Treasury's Steel Price Mechanism (TPM). The 4.4 percent increase is derived from (1) an upward revision of the originally calculated costs of production of integrated Japanese steel mills and (2) a quarterly adjustment for the fourth quarter of 1978 reflecting an updated yen-dolla: exchange rate. The increased trigger prices resulting from these changes will apply to shipments exported on and arrer October 1, 1978. The Department also announced: —changes in numerous trigger prices and ex- ;ras of individual products covered by the TPM; —new TPM coverage of certain steei mill products; —elimination of stainless steel pipe and tube from the TPM in the light of the International Trade Commission's determination that imports of such products from Japan have not caused or threatened injury to a U.S. industry; and —a downward adjustment in the freight rate applied to imports of four steel mill products into the Great Lakes . b-IKf -2THE TASK FORCE'S REVISIONS The upward revision of the average production costs is based on the work of a 9-person Task Force consisting of steel engineers, economists, accountants, and Treasury representatives. The group reviewed Japanese cost submissions, conducted extensive meetings with representatives of the Japanese Ministry of International Trade and Industry (MITI) and steel producers, and made on-site inspections of eight Japanese steel plants. Three key issues identified by the Task Force have been re-evaluated as follows: — Operating rate: The Task Force has revised Japanese production costs using a 5-year average operating rate. This change increases the cost of production by about $18 per net ton over the original calculations (which used an 85 percent operating rate — the average experienced by the Japanese steel industry over the past 20 years) . — Manhours per ton: The Task Force confirmed the adjustment made to Japanese data in January, increasing the manhours per crude ton to 6.35 manhours per net ton. The net result is no change in the labor cost component of original trigger prices. — Yield: The Task Force has revised the yield percentage from 80 percent to 82.7 percent, the effect of which is to reduce Japanese production costs by about $12 per net ton. In addition, part of the output treated as yield loss — and formerly valued as scrap — has been revalued as secondary quality material, resulting in a $9 yield credit (which is $3 more than the previous scrap credit). In total, a downward revision of costs by $15 per net ton is attributable to the yield adjustments. The above changes necessitated some adjustments in "other expenses" and capital charges, including profit. Profit is charged at 3 percent of air nonrcapital costs. The Task Force also revised the trigger price relationships between certain major flat rolled products as follows: <* -3Jan. 1978 Task Force Original Revised Trigger Base Trigger Product Price Price net ton per Hot rolled sheet 210 (2,000 lbs.)217 Galvanized sheet 311 323 Tin-free steel 375 366 Black plate 338 315 Single-reduced tin plate 433 426 Double-reduced tin plate 431 472 The effect of these changes is to increase the weighted average of all trigger prices (based on 1977 import volumes) by about 0.6 percent. FOURTH QUARTER ADJUSTMENT Apart from the revisions of estimated average costs, Treasury has announced an upward revision in production costs for the major integrated producers to reflect a yen:dollar exchange rate of 215 (the average for May 15 through July 14) When this adjustment is applied to the Task Force's revised average cost per ton of finished steel, and is added to the Third Quarter adjustment, the result is an average cost of $329.42 per net ton for the Fourth Quarter of 1978 — an increase of 3.36 percent over Third Quarter trigger prices. * For electric arc producers, the Fourth Quarter adjustment consists of not only the above exchange rate adjustment but also a wage increase of 3.03 percent. The result is an effective base price for product groupings as follows: Product Grouo Fourth Quarter Trigger Price Group A: Equal angles; unequal angles; channels; I-beams (S4 through S8). $224.09/net ton The yen actually appreciated by 5.1 percent in this period. However, the new yen"rate of 215 is applied only to that part of the average production costs (e.g. labor) that is denominated in yen, as distinguished from the part denominated in dollars (e.g. coal). The result is an overall 3.36 percent cost increase above the Third Quarter attributable to the exchange rate change. In accordance with the previous quarterly adjustment announced May 5, the yen rate is derived from the average rate quoted in Tokyo for the 60-day period preceeding the calculation of the quarterly adjustment. -4Group B: Hot rolled strip from bar mills; merchant quality hot bars, hot-rolled round bars, squares, and round cornered squares; bar size channels. Group C: Concrete reinforcing $222.29 bars, plain and deformed. CHANGES IN PRODUCT COVERAGE $250.90 The Department also announced adjustments in, and additions to, the trigger prices and extras of many individual products, including hot rolled alloy bars and rods, cold finished carbon steel bars, cold rolled sheets and motor laminations. Many of these adjustments have been based on investigations of claims that gaps in coverage or other anomalies existed in previously published trigger prices. In addition, TPM coverage has been expanded to include electric resistance welded pipe and tube, certain structural shapes, and hot rolled band. Stainless pipe and tube has been dropped in the light of the determination by the International Trade Commission that imports of such products have not caused or threatened injury to a domestic industry. These product changes will take effect immediately, subject to a grace period for shipments under pre-existing fixed-price contracts which enter on or before August 31, 1973. GREAT LAKES FREIGHT RATES After public hearing and comment, the Department has made appropriate adjustments in the freight rates applied to imports through Great Lakes ports of entry of steel plate, hot rolled sheet, cold rolled sheet, and wire rod. The revised Lakes freight rates per metric ton are $31 (from $35) for hot rolled sheet, $31 (from $35) for cold rolled sheet, and $31 (from $40) for steel plates. These are effective immediately. No adjustment to the freight rate^for wire rod was previously proposed. Based on the hearing and comments'", however, an adjustment from $45 to $43 per metric ton will be made effective for shipments entered after September 1, 1978. * 5 PROSPECTIVE COVERAGE AND ACTION Finally, the Department announced that it intends in the near future to publish more complete trigger prices and appropriate extras for certain wire products, including bright basic wire, galvanized wire, barbed wire, bright high carbon wire, oil tempered high carbon wire, galvanized high carbon wire and galvanized wire fencing. In addition, trigger prices for continuous buttwelded pipe are being studied, and additional information has been sought from MITI on various grades of pipe. If adjustments are found warranted, they will be made and announced promptly. # # # THE ATTACHED PACKAGE CONTAINS THE FOLLOWING MATERIALS: Part I - TASK FORCE REVISIONS Part II - FOURTH QUARTER ADJUSTMENT Part III - PRODUCT CHANGES Part IV - GREAT LAKES FREIGHT RATES PART I DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY NOTICE Revisions by Treasury Steel Trigger Price Task Force I. INTRODUCTION AND SUMMARY Most of the trigger prices announced to date by the Treasury have been based on aggregate average cost data compiled by the six largest Japanese integrated steel companies, as submitted to the U.S. Government by the Japanese Government (Ministry of International Trade and Commerce) in December 1977. The Steel Trigger Price Task Force was formed in March 1978 to review the data thus submitted and the methodology used, as well as to perform additional analysis and research on Japanese steel production costs. Based on the review, possible adjustments to the average cost as well as individual product cost relationships and "gaps" and "anomalies" in product coverage were considered. The 9-person Task Force consisted of two steel engineers, two economists, two accountants with knowledge of Japanese accounting practices, and three representatives of the Treasury Department and Customs Service. The Task Force visited several U.S. plants and conducted extended discussions with U.S. steel company representatives, focusing on the methodology for calculating steel production costs. The Task Force also reviewed dozens of written submissions by interested parties that either raised questions about cost-related aspects of the trigger price mechanism or pointed out gaps or anomalies in the system as originally structured. In Japan, the Task Force conducted numerous discussions with Japanese MITI officials and steel industry representatives. In these discussions, the Task Force probed the cost information submitted by MITI in December 1977 and made numerous requests for additional data. The Task Force also visited eight Japanese steel mills, five of which the Task Force itself had selected. These visits consisted of (1) a tour of plant facilities selected by the Task Force and other facilities chosen by the plant management; and (2) discussions with plant managers and mill supervisors concerning specific aspects of production practice, performance data, and production costs. -2The result of the Task Force's analysis is an upward revision of the average costs 'of the six largest integrated Japanese steel producers from $297.80 to $300.76 per net ton of finished product. The principal changes are: — Operating rate: The Task Force has revised Japanese production costs using a five-year average operating rate. The change increases the cost of production by about $18 per net ton over the original calculations (which used an 85% operating rate — the average experienced by the Japanese steel industry over the past 20 years). — Yield: The Task Force has revised the yield percentage from 80% to 82.7%, which reduces Japanese production costs by about $12. In addition, part of the output treated as yield loss — and formerly valued as scrap — has been revalued as secondary quality material, resulting in a $9 yield credit (which is $3 more than the previous scrap credit). In total, the yield adjustments result in a downward revision of costs by $15 oer net ton. — Other: The above changes necessitated some adjustments in "other expenses" and capital charges, including profit. Profit is charged at 8% of all non-capital costs. Details of these changes are explained below. II. REVISIONS IN AVERAGE PRODUCTION COSTS The Task Force has made revisions in various components of cost that comprise the average cost per ton of finished product. To explain these revisions, two adjustments of prime importance are first explained because they permeate all of the identified cost components. These adjustments are in (i) the capacity utilization used to calculate fixed costs per unit, and (ii) the yield of finished steel mill products from raw steel. Based on these adjustments, specific changes in the identified cost components — raw materials, labor, other expenses, and capital charges — are calculated. C CA . Capacity Utilization The allocation of fixed costs of production to units produced is based upon an average operating rate over a period of time. Such a*calculation cannot be based upon the current operating rate because it would be unrealistic to treat costs at either the high end or low end of an operating cycle as representative for determining "average" costs. For the purposes -o- of establishing a threshhold for Treasury investigations under the Antidumping Act, such an average cost figure appears most appropriate. The concept of allocating fixed costs over some "reasonable period of time" is found in Section 205(b) of the Act concerning the determination of sales at less than the cost of producing merchandise and has been interpreted by Treasury to require consideration of operating rates over the most recent business cycle of the industry concerned. In the January 3 trigger price calculations, costs were based on an 85% operating rate, reflecting the average rate of utilization for the Japanese steel industry over the past twenty years. Moreover, MITI assumed that all labor, capital, and "other" expenses do not vary with the rate of capacity utilization. Period of measurement. After a careful examination of the issue, the Task Force recommended and the Secretary has determined that the minimum period for measuring capacity utilization in the construction of trigger prices should be five years. Since steelmaking assets are long-lived, and the demand for steel is sensitive to fluctuations in general economic conditions, it it necessary to calculate costs at some normal or average utilization rate over the business cycle. This requires a five-year period — 1973 to 1977 — to reflect approximately the shortest reasonable business cycle in the steel industry. Thus, whereas the January cost calculations were based on a twenty-year average capacity utilization in the Japanese steel industry, the Task Force's revisions are based on a fiveyear average. Percentage of capacity utilization. Capacity utilization can be measured as a percentage of either (1) theoretical (or "rated") capacity; or (2) actual (or "effective") capacity.V The Japanese steel industry has begun to calculate capacity utilization in terms of effective capacity, taking October of -'Rated capacity is an engineering assessment of the theoretical maximum output of one piece of equipment (e.g., a steel furnace). It takes no account of other production constraints, such as coordination with other equipment. Effective capacity attempts to take account of all production constraints that affect actual output and is thus smaller than rated capacity. -41973 — a month of peak output — as 100% utilization.^/ Measured by that standard, the Japanese steel industry^has been operating at an average of 83.2% over the past five years. That figure is equivalent to a 73.2% operating rate under the theoretical method of defining capacity utilization. In any event, regardless of which definition is used, the salient factor for cost calculations is not the absolute percentage of capacity utilization, but the relationship between current utilization and average (or "standard") utilization. Japanese costs of production for the six largest integrated producers in the first six months of FY-1977 were provided by MITI assuming 95% effective utilization (termed "standard volume"). The Task Force recalculated these MITI costs on a current effective capacity utilization basis of 66.6% (53.6% rated) in the first six months of FY-1977. These latter costs were then adjusted to represent 83.29% effective (73.2% rated) capacity utilization, incorporating the following assumptions: 1. All raw material costs were assumed to be 100% variable (i.e., cost per ton of output is not affected by changes in capacity utilization); 2. Labor costs were assumed to be 50% variable and 50% fixed (i.e., 50% not affected by capacity utilization, 50% varying inversely with capacity, utilization); 3. Other expenses: 50% variable, 50% fixed; 4. Depreciation: 10% variable, 90% fixed; 5. 'interest: 25% variable, 75% fixed. The treatment of costs as fixed or variable is based upon a large number of factors considered by the Task Force. For example, it is appropriate to treat labor as being 50% affected by capacity utilization even though the original MITI calculations assumed labor to be unaffected by changes in capacity utilization because of certain unique features of Japanese corporate employment practices. The variability of labor is supported by*a number of factors: labor hours have dropped -Effective capacity can be measured in different ways. MITI calculated effective capacity at 88% of rated capacity. Another method would be to base effective capacity on peakto-peak output over a period of years. The two approaches will give slightly different results, but are reconcilable. In any event, it is not the absolute number, but the relation between the average capacity utilization and current capacity utilization that is relevant for cost calculations. -5rather sharply with steel output in the past three years; in many cases, attrition of the workforce has occurred through retirement; finally, some workers are now being loaned out to other enterprises. Since reductions in the rate of capacity utilization lead to lower rates of consumption of capital facilities which are banked, 10% of depreciation is assumed to be variable. Similarly, the working capital required to support raw materials, work in process, and final materials is reduced when production declines. Therefore, 25% of interest expense is assumed to be variable. Based on these assumptions and a rated capacity utilization of 73.2%, the average Japanese production costs are approximately $18 higher than the original cost calculations. The effect of reducing the average rate of capacity utilization upon which trigger prices are calculated is not as large as might otherwise be expected because the change influences only capital costs and "other expenses". As explained below, labor costs have already been adjusted to reconcile the original MITI submission with published statistics. That prior adjustment thus mitigated the effect of the capacity utilization adjustment now made by the Task Force, and no change was now made to the labor component. B. Yield The Task Force examined Japanese production practices carefully in order to obtain a measure of the yield from crude steel (the first solid state) to finished products. In addition, official industry and government publications were analyzed in order to reconcile the estimated flows of crude, intermediate, and finished products. Based on these studies, the Japanese yield — having been lowered from the 86.5% claimed by the Japanese to 80% for the January cost calculations — has been raised to 82.7% for a number of reasons. The technology used by the Japanese integrated producers is of a very recent vintage. They utilize process computers far more extensively than U.S. companies. Their rolling mills allow the production of finished products with minimal yield losses and crown. Continuous casting is far more extensively used than in the U.S. Finally, Japanese plants are much newer, allowing them tc roll larger coils from longer slabs than is generally the U.S. practice. Specifically: -61. Continuous casting. The Japanese producers utilize continuous casting, for 35.1% of their raw steel production, as compared with 10.5% in the U.S. in 1977. By itself, this increases yield by 3.23%, but it also increases the yield from ingots to slabs because the number of killed, hot-top ingots is reduced. In total, the effect of greater continuous casting in Japan is to increase the integrated producers' yield to 5.9% over their U.S. counterparts. 2. Computer process control. The use of computers to control the production processes from primary production to product finishing provides a substantial increase in yield for the Japanese integrated producers. These computers increase yield through improvements in the "provisioning" of ingots and slabs (i.e., the more precise matching of ingot and slab size to final product to minimize yield • loss), the improved scheduling and loading of production, improved quality, and better order and inventory control. The effect of these process controls is to increase yield by an estimated 3.2% over U.S. experience. 3. Design of plant and equipment. The newer facilities in Japan allow their producers to roll larger, high quality products because of: — Large continuous caster cross sections — Long slab capacity in reheat furnaces — In-process scales for weighing products — Large rolls on rolling mills — Great distance between rolling-mill stands — Roll bending — Large coilers — Long run-out tables — Large cooling tables The effect of all of these plant characteristics is to improve yield by an estimated 1.8%. 4. Product mix. The Japanese integrated firms produce a smaller proportion of coated products than U.S. firms, more large structural shapes, more wire rods and slightly less uncoated flat-rolled products. Given Japanese yields on each product, this product mix increases their yield by 0.5%. The combined effect of the above influences upon yield is to give the Japanese producers at least an 11.4 percentage point advantag'e over U.S. producers who reported a 71.3% yield in 1976. Therefore, the revised base trigger prices incorporate an 82.7% average yield from crude to finished steel. -7Since the Japanese integrated producers reported an 86.5% yield in their original data submission through MITI the difference (3.8%) in finished steel production between that figure and the 82.7% figure now adopted by the Task Force must be given a value. The Task Force has decided tp apply a credit representing the value of this production, treating it as neither prime quality product nor scrap, but as "secondary quality" material. Accordingly, the January "scrap credit" — re-labeled a "yield credit" — has been raised from $5.96 to $8.90 per net ton of finished product. C. Raw Materials Component Basic raw materials include iron ore, coal, purchased scrap, fuel oil, and electricity. "Other" raw materials include ferroalloys, lubricants, water, rolls, alloying materials, and limestone. "Other" raw materials also include fees paid for services performed by subsidiaries. The principal item of this type is, for some firms, a coke processing fee (i.e., some Japanese steel plants buy coal and send it to a subsidiary for coking, paying a fee for such processing). The Task Force has reviewed both the basic raw materials and "other" raw material costs provided by MITI and published in the January 3 release, and has examined extensively the practice of having the coking operation done by a subsidiary. It also examined the coal and coke usage ratios based on all available information. The Task Force has found no reason to correct or adjust the cost for raw materials published on January 3. Thus, the only revision that has been made to the Japanese data submission on raw materials is an exchange rate adjustment on "other" raw materials from 242.5¥ = $1 to 240¥ = $1 — the applicable yen/ dollar rate at the time the raw materials costs were first calculated. D. Labor Costs In the January 3 release, labor costs were shown as $54.35 per net ton of crude steel at standard volume. In deriving this figure, Treasury raised the original manhours estimate provided by MITI to 7.0 manhours per metric ton to correspond more closely with other available statistics. After careful examination of the factors observed and data gathered in Japan, the Task Force believes the January manhours adjustment accurately reflects the labor requirement at the new average capacity utilization. Accordingly, the January calculation of total labor costs has not been changed. -3The $8.64 hourly labor costs reported by MITI for 1977 includes all costs associated with labor — whether for direct employees or subcontracted or loaned-out workers. Similarly, the January 3 estimate of 7.0 manhours per metric ton of crude steel (6.35 per net ton) embraces all workers, including head office employees, plant employees, and subcontract workers (37.8% of the total). • * The figure of 7.0 manhours per metric ton was derived from two sources: (1) a MITI submission; and (2) process-by-process manhours per ton data acquired by the Task Force in Japan. Data from both sources were adjusted to the standard volume manhours per ton, applying the assumption that 50% of labor varies with capacity utilization, and 50% is fixed. The processby-process data were compared with U.S. estimates, and their validity was also assessed by on-site inspection of work practices in Japanese plants. Both the MITI submission and process-by-process manhour data gave similar total manhour per ton results. Further, both aggregate and process-by-process labor utilization in Japan are in line with those in the more efficient U.S. plants. However, the 7.0 figure shown for Japan excludes work performed in those operations where a complete service was paid for on a fee basis by a Japanese steel producer. For example, as noted earlier, in some Japanese firms, coke production services were paid for on a fee basis, so coke production workers were excluded from that firm's manhour data. In that circumstance, the Task Force assured itself that the fee for coke production services was included in that firm's costs for "other" raw materials. E. Other Expenses Because of its residual nature, the category "other expenses" is difficult to measure and verify. The representatives of MITI and the major producers have indicated this category embraces the following items: J» . ii. iii. iv. v. vi. vii . viii. ix. X. xi. xii. xiii . xiv. XV. xvi. xvii . Repairs Maintenance Utilities (excluding electricity) Water Oxygen Travel Design fees Enterprise taxes Advertising Postage Entertainment Professional dues Standards inspection Books Printing Donations Office and factory supplies -9No one of these items accounts for as much as $3 per net ton of finished product. In the January 3 release, these other expenses were shown as totaling $19.39 per net finished ton. Since MITI treated these as fixed expenses, this estimate is consistent with $24.74 at actual 1977 volume. In their financial statements for FY-1977, the six major integrated Japanese steel companies reported total materials and other expenses of $182.62 at an exchange rate of 240 yen per dollar. The total of raw materials and other expenses at actual volume per the January 3 announcement may be calculated at $178.10, or only slightly below the calculation based upon the public financial statements. The Task Force used the MITI report" of "other expenses" and adjusted for the revised standard volume and a finished product yield of 82.7%. The final calculation, therefore, is $24.03 per net finished ton for the "other expenses" component of costs. F." Capital Charges The necessary costs of capital -- interest, depreciation, and profit — have been calculated on the basis of the revised capacity estimate for standard volume. Depreciation is assumed to be 90% fixed, while interest charges are assumed to be 75% fixed — the remaining 25 representing interest charges on working capital which varies with production levels. Depreciation, adjusted to actual volume in 1977, may be calculated from the original MITI submission to be $21.42 ^er net ton of finished product. This estimate is very close to the amount reported for FY-1977 by the six largest producers in their annual public financial statements. Adjusting for standard volume at the assumed ratio (90% fixed, 10% variable) reduces this figure to $18.64 per net ton. Adjusting to a yield, for finished products of 82.7% raises the figure to 319.50. Interest is calculated to be $20.77 per net ton at actual volume, somewhat above the S19.10 per ton for FY-1977 shown in the published financial statements. Since interest charges vary directly with several factors — work in progress, the level of raw materials inventories, and the level of finished product inventories — total interest expense should be related to the volume of production. An analysis of the assets of the six major companies suggests that approximately 25% of interest charges are for this working capital and the remaining 75% are fixed. At the revised standard volume, therefore, interest per t -10net finished ton is $18.47 based upon the initial MITI submission. Finally, adjusting to an 82.7% yield from raw steel to finished product produces the calculation of $19.32 per finished ton reported above. Returns to capital were expressed in the January 3 announcement by using the 8% of all costs principle found in Section 206 of the Antidumping Act for calculating "constructed value". This was the equivalent of a 13.1% before-tax return on total steelmaking assets, a reasonable return based upon the risk level of the industry. In the current revision, profit is again charged at 8% of all non-capital costs — $250.79 per net ton. Therefore, profit is calculated to be $20.06 per net ton. This raises total capital charges from $50.62 in the January 3 calculation to $58.88 per net ton of finished product. G. Summary of Cost Revisions Overall, the most significant revisions made by the Task Force derive from (1) the lowering of the Japanese capacity utilization rate (which increased costs by about $18 per net ton) and (2) the raising of the Japanese yield ratio and the creation of a secondary quality material credit (which together reduced costs by about $15). In terms of each cost component, the revised figures and the original January 3 estimates are as follows: Cost of Production per Net Finished Ton for Six Integrated Japanese Producers Assumptions: 83.2% of effective capacity (73.2% rated) and 82.7% yieJ January 3 Revised Estimate*,/ Estimate Basic Raw Materials (per raw ton) $ 84.90 $ 84.90 Other Raw Materials (per raw ton) 47.26 47.76 Labor (per raw ton) 54.85 5^.87 —Total" Labor & Materials (per raw ton) $187.01 $137.53 —Total Labor & Materials per finished net ton (yield factor) $233.76 $226.76 Other Expenses 19.39 24.03 Depreciation 16.79 -9.50 Interest! 33.82 J ll'll Profit J L 20*06 $328.26/MT $331.53/MT Yield Credit -5.96 -8.90 */ Total 3Costs $297.80/NT $300.76/NT -The January costs assumed 85% effective (74.8% rated) capacity utilization and 80% yield. Accordingly, the column of January figures reflects those assumptions. -11Both totals reflect costs prior to any adjustments announced for the Third and Fourth Quarters. III. CHANGES IN SELECTED FLAT-ROLLED BASE TRIGGER PRICES As part of its work, the Steel Task Force conducted a comprehensive review of the structure of, and relationships between, the trigger prices for flat-rolled products. Data on costs of producing individual products were collected from a number of producers in different countries. The Japanese producers also supplied some detail on the structure of their costs. Finally, the Task Force constructed a detailed inputoutput model of flat-rolled production processes. As a result of its investigation, the Task Force has recommended that minor adjustments be made in the .trigger prices for hot rolled and galvanized coils. Larger revisions have been recommended for several tin-mill products, particularly doublededuced tin plate. All changes in base trigger prices described below include the effect of the increase in the estimated average cost of production of all products calculated by the Task Force. Hot rolled sheet. The base trigger price on hot rolled sheet is being increased 3.3% to reflect the more realistic assessment of finishing costs, including tempering and side trimming. An extra is being developed for theoretical billing of hot rolled sheet, and a trigger price has been set for hotrolled band, as reported in accompanying Treasury releases. Galvanized iron sheets in coil. The price of galvanized iron sheet in coil is being increased by 3.9% in order to reflect more accurately the yield loss in producing galvanized sheet from cold-rolled sheet. The original galvanized sheet coefficient submitted by MITI was found to contain an excessive yield gain for the galvanizing process. Tin mill products. Data received from numerous other producers, including North American firms, suggests that the mark-up of single-reduced tin plate over cold-rolled sheet is excessive. Therefore, the base price for single-reducedc' tin plate is being reduced 1.6%. ° With respect to double-reduced tin plate, the original MITI submission assumed costs on par with single-reduced tin plate. A reasonable differential between single- and doublereduced tin plate, given cost estimates submitted by other sources, requires a 9.5% increase in the extra for 55# basebox weight with a .25% coating. Other extras will be adjusted accordingly. -12Finally, the base trigger prices for tin-free steel and black plate are being reduced by 2.4% and 6.8% respectively, as a result of cost differential data obtained from a number of sources. The combined effect of these changes is to raise trigger prices by approximately 0.6% for the entire imported product mix. The specific dollar effects of these revisions are shown below: Revisions of Base Trigger Prices for Certain Products (S/Net Ton) Task Force Revised,/ Base TP— (Net Tons) Original Base TP Product (Net Tons) Hot Rolled Sheet 210 217 239 Galvanized Sheet 311 Tin-Free Steel 375 Black Plate 338 Single-Reduced Tin Plate2/ 433 Double-Reduced Tin Plate^' 431 -Including effect of increase in average production. 323 366 315 426 472 cost of Task Force Revised Base TP (Metric Tons) 356 403 347 470 520 -//55# base-box weight; 0.25# coating. Again, these revisions reflect costs for these products prior to any exchange rate, labor, and materials adjustments announced for the Third and Fourth Quarters of 1978. IV. EFFECTIVE DATE OF TASK FORCE REVISIONS The average cost derived in Part II above and the base^ trigger prices for the named products derived in Part III will be effective October 1. In each instance, quarterly revisions must be applied to calculate the actual base trigger prices applicable*on that date to a particular product. Until October 1, applicable trigger prices for the products affected * -13by Task Force revisions will be those announced in previous publications. Trigger prices used by the Customs Service are expressed in terms of metric tons (rather than the net tons used in the calculations described above). Hence, revised trigger prices will similarly be expressed in terms of metric tons for use in monitoring imports. Secretary of the Treasury Dated: 1 9 J U L 1978 PART II DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY NOTICE Imported Steel Mill Products Trigger Price Mechanism: Fourth Quarter Revision of Trigger Prices The Treasury Department hereby revises trigger prices for imported steel mill products for the Fourth Quarter of 1978. Each quarter, revisions are made to reflect changes in, e.g., the dollar-yen exchange rate, raw materials costs, and labor usage rates. In the current instance, the Fourth Quarter revisions build upon the revised average costs ($300.75 per net ton) as recommended by the Steel Task Force. Adjustments for the Fourth Quarter (effective for all shipments exported on or after October 1, 1978) reflect a yen exchange rate of 215 yen per dollar (the average for May 15 through July 14). This results in an upward revision of 3.36% for products produced by the major integrated producers. Beyond the yen rate change, for electric furnace producers a 3.03% increase in wage rates is applied, resulting in an overall increase of 4.6% for products produced by these producers. The adjustment methodology may be summarized as follows: for the integrated steel producers, the new cost per average con of finished steel products (as reconstituted by the Task Force and published today) is revised to reflect the Third Quarter adjustment (announced May 5, 1978) and then to reflect the applicable yen exchange rate of 215 for the Fourth Quarter. For the integrated producers, there are no raw materials adjustments (because major raw materials supply contracts are' unchanged from prior quarters) and no labor cost adjustment (because the FY-1978 wage increase was reflected in the adjustments previously made for the Third Quarter). The resulting new average base price Tor the products made by the .integrated producers is $329.42 per net ton ($363 per metric ten). This base price will be -effective October lr 1978. -2Fo f t h e electric arc furnace producers, the 215 yen rate is applied for the Fourth Quarter, and a 3.03% wage increase is applied.*/ The resulting new base price for products made by the furnace producers is: 4th Quarter Base Prices Group A: Equal angles; Net Tons Metric Tons unequal angles; channels; I-beams (S4 through S8). $224 $247* Group B: Hot rolled strip from bar mills; merchant quality hot bars, hot-rolled round bars, squares, and round cornered squares; bar size channels. $251 $277 Group C: Concrete reinforcing bars, plain and deformed. $222 $245 A. INTEGRATED PRODUCERS The Fourth Quarter adjustment is interrelated with the basic revision in average costs undertaken by the Department's Steel Task Force, which has reviewed the trigger costs announced January 3, 1978. The review has established a new original base trigger cost of $300.76 per net ton of finished product (formerly $297.80). This base change, plus the Task Force's restructuring of cost components, affect the quarterly revision calculations. Recalculation of Third Quarter Revision. Using the Task Force's revised base of S300.76 per net ton of finished product, Third Quarter revisions were recalculated before applying Fourth Quarter revisions. This recalculation is done purely for purposes of facilitating the Fourth Quarter revision and is not meant to change applicable trigger prices for July 1 to September 30, which remain as published in the Treasury release of May 5. 1978. Thus, the raw material, labor costs, and exchange rate changes previously announced on May 5 for the Third Quarter were applied, resulting in an increase to S318.73. Although »/ - In addition, a minor adjustment (amounting to $0.50) is made to correct an error discovered in the Third Quarter revisions. -3the raw material, labor, and exchange rate changes were precisely those announced on May 5, their dollar effect is now greater because of the Task Force's revisions in the cost structure. Under the new structure, a greater proportion of Japanese production costs are yen-denominated, and hence the yen exchange rate has a greater overall effect. Were they actually applied, increase for the Third Quarter would be 5-97%. Calculation of Fourth Quarter Revisions. For the integrated producers, a new yen exchange rate of 215 is applied for the Fourth Quarter, building on the recalculated Third Quarter base ($318.73). For this group of producers, no further significant changes in other input costs has occurred. Hence, the Fourth Quarter base is $329.42/NT, or 3.36% above revised Third Quarter costs* Table I below shows revised costs per ton of finished product (as per Task Force revisions) and the appropriate increase to reflect the Fourth Quarter of 1978. These are expressed in metric tons, consistent with the prices published by the Customs Service, and a conversion to net tons is shown for comparative purposes. Table I Revised Estimates of Japanese Costs of Production: Integrated Producers ($ per metric ton of finished product) Fourth Rev.Avg. Quarter Cost (MT) Third Adjustment 1/9/78 Quarter*/ $116.20 $113.17 $116.20 Basic Raw Materials 63.66 67.60 71.06 Other Raw Materials 73.14 80.86 Labor 85.02 26.48 28.12 Other Expenses 29.56 21.49 22.82 Depreciation 23.99 21.30 22.62 Interest 23.78 22.11 23.42 Profit ' . -9.81 -10.31 Yield Credit 24.14 c $331.54 $351.33 Total S/MT c-10.57 $300.76 $313.73 Total $/NT $363.12 $329.42 This revised Fourth Quarter base price of $363.12 per metric ton will be used to calculate base prices for the Fourth Quarter for each product produced by the integrated producers. See the underscored proviso on the previous page concerning the limited purpose for which Third Quarter numbers are recalculated. -4B. ELECTRIC FURNACE PRODUCERS Tables II-A, II-B, and II-C show original (March 27 publication) revised Third Quarter and Fourth Quarter costs for products made by electric furnace producers, Groups A, B, and C respectively. Profits are now being calculated at a standard 8% on the total of raw material, labor, and other costs for each respective group. Because of this revision in profit calculations, the Third Quarter costs shown are slightly above those published May 5.V Recently, electric furnace labor contracts, have been renegotiated in Japan, increasing labor costs 3.03% per hour. Further, the yen has appreciated against the dollar from 226 (used for the Third Quarter calculations) to 215 (to be used for the Fourth Quarter). Thus, as shown in Tables II-A, B, and C, Fourth Quarter costs are above Third Quarter costs by 4.64% in Group A, 4.67% in Group B, and 4.53% in Group C. TABLE II-A Revised Estimates of Japanese Electric ,, Furnace Production Costs: Group A Products— (U.S. $/metric ton of finished product) Third March 27 Fourth Quarter Release Quarter Basic Raw Materi al Other Raw Materi al Labor Other Expenses Depreciation Interest Profit Scrap Credit Total/MT Total/NT $115.87 31.32 24.52 10.06 5.47 6.14 15.32 -1.94 $206.76 $187.62 $140-43 32.28 26.03 10.68 5.81 6.52 16.75 -2.46 $236.04 $214.14 $146.61 33.10 28.17 11.23 6.11 6.86 17.52 -2.59 $247.01 $224.09 -Group A products are: Equal angles; unequal angles; channels; I-beams (54 through 58). *i -Again, the Third Quarter recalculations accomplished here are done solely to facilitate the calculation of Fourth Quarter revisions. Applicable trigger prices during July 1 to September 30 remain as published May 5. -5TABLE II-B Revised Estimates of Japanese Electric 0/ Furnace Production Costs: Group B Products— (U.S. $/metric ton of finished product) March 27 Release Basic Raw Material Other Raw Mate:rial Labor Other Expenses Depreciation Interest Profit Scrap Credit Total/MT Total/NT Third Quarter Fourth Quarter $122.59 37.00 27.94 12.28 6.96 8.78 17.07 -2.14 $230.48 $209.09 $150.97 $157..62 39,.10 38.13 32,.10 29.65 13,.71 13.04 7,.77 7.39 9,.80 9.32 19,.40 18.54 -2,.92 $276,.56 -2.78 $250,.90 $264.23 $239.71 2/ — Group B products are: Hot rolled strip from bar mills; merchant quality hot bars, hotrolled round bars, squares, and round cornered squares; bar size channels. TABLE II-C Revised Estimates of Japanese Electric 3 , Furnace Production Costs: Group C Products(U.S. $/metric ton of finished product) March 27 Release Third Quarter Fourth Quarter $145.28 $139.13 $114.51 Basic Raw Material 35.74 34.85 33.82 Other Raw Material 22 48 20.76 19.55 Labor 14 15 13 47 12.68 Other Expenses 6 25 5 95 5.60 Depreciation 6 28 5 98 5.63 Interest 17.41 16 66 15.18 Profit -2.56 44 $234.36 -2 -2.00 Scrap Credit $245.03 $212.61 $204.97 Total/MT $222.29 $186.00 Total/NT 3/ -'Group C products are: Concrete r e i m o r c m g bars, plain and deformed. -6As noted, no change has been made in the basic assumptions upon which electric furnace costs were originally calculated (see May 5 release). The only methodological change is in the application of the 8% profit as described above. However, a further revision in steel furnace costs, following the approach developed by the Task Force, can be anticipated. All product categories whose costs are related to the electric furnace average costs will have percentile trigger price increases matching those of the respective applicable electric furnace group. Secretary of the Treasury 1 9 JUL 1978 Dated: mm. iJJ. DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY NOTICE New and Adjusted Trigger Base Prices and "Extras'1 for Imported Steel Mill Products I am hereby announcing (1) new trigger base prices and "extras" for products not previously covered by the Trigger Price Mechanism and (2) adjustments to, and additional "extras" for products for which trigger prices have been previously announced. Attachment 1 lists the specific products involved and describes the action being taken. These trigger prices will be used by the Treasury Department in monitoring - imports of these products under the trigger price mechanism. Accordingly, a number of pages in the Steel Trigger Price Handbook are being reissued to reflect these actions. Description of the trigger price mechanism may be found in the "Background" to the final rulemaking which amended regulations to require the filing of a Special Summary Steel Invoice (SSSI) with all entries of imported steel mill products (43 F.R. 6065). These base prices, and extras, and adjustments are based upon information made available to the Treasury Department by the Japanese Ministry of International Trade and Industry (MITI), as well as other information available to the Department. All the trigger prices being announced here will be used by the Customs Service to collect information at the time of entry on all shipments of the products covered which are exported after the date of publication of this notice. However, the following rules will be apLied to entries of these products covered by contracts with fixed price terms concluded before the publication date of this notice: 1. Contracts with fixed price terms between unrelated parties: If the importer documents at or before the time of entry that the shipment is being imported under such a contract with an unrelated party, the entry will not trigger an investigation even if the sales price is below the trigger price, provided that entry is made on or before August 31, 1978. However, failure to initiate an investigation will not diminish the right of affected interested persons to file a complaint with respect to such imports under the established procedures for antidumping cases. - 2 - 2. Contracts between related parties: If the importer documents at the time of entry that the shipment is being imported under a contract with a related party and the shipment is to be resold to an unrelated purchaser in the United States under a contract with fixed price terms concluded before the publication date of this notice, the entry will not trigger an investigation even if the sales price is below the trigger price, provided that delivery is made on or before August 31, 1978. While these sales will not as a rule trigger a self-initiated antidumping investigation, information concerning such sales will be kept as a part of the information in the monitoring system and will be available in the event that an antidumping petition is filed with respect to such - products sold by that producer or the Treasury Department decided to self-initiate an antidumping investigation of such products based upon subsequent sales. Treasury intends to publish more complete trigger prices and appropriate extras for the following wire and wire products classified as steel mill products by the American Iron and Steel Institute: bright basic wire, (TSUSA Product Category Nos. 609.4010 and 609.4125), galvanized wire (TSUSA Nos. 609.4040 and 609.4165), and barbed wire (TSUSA No. 642.0200). We also intend to publish trigger prices and appropriate extras for bright high carbon wire and oil tempered high carbon wire (TSUSA Nos. 609.4055 and 609.4315), galvanized high carbon wire (TSUSA Nos. 609.4065 and 609.4365) and galvanized wire fencing (TSUSA Nos. 642.3510, 642. 3530, 642.3560 and 642.3570). Complete trigger price coverage already exists for baler wire (TSUSA No. 609.4120). The Treasury Department has been asked that welded wire fabric (TSUSA Nos. 642.8010 and 642.8020) be included in the trigger price mechanism. This product is not presently covered because it is not classified as a steel mill product by the American Iron and Steel Institute. However, as indicated in the Solomon Report, the Customs Service has been alerted to the risk that fabricated steel products, such as welded wire fabric, may substitute for the more basic steel mill products in U.S. imports. Should sales of such products provide significant opportunities for evasion of the intended relief of the trigger price mechanism, Treasury will give prompt consideration to any appropriate action, including any antidumping petition which may be filed. - 3 - Stainless Welded Pipe and Tubing (AISI Category 14) is being removed from the Trigger Price System. The International Trade Commission recently found that imports of these products at less than fair value from Japan were not causing Or threatening to cause injury to U.S. industry. Secretary of the Treasury Dated: TABLE OK PRODUCT AUDIT ONS AND ADJUSTMENTS AIS1 Category £ Product Description 2 Hot Hulled Alloy Hoc! 7-1*3-78 Type of Action Description of Action Coverage of add 11 i orial grades Extended Coverage to 55 additional grades including grades in A.I.S.I. series, 1300, 4000, 4800, 5000, 6000, 8000, and 94 B 00. Extras for Thermal Treatment, Aircraft Quality, Bearing Quality and Vacuum Degassing added. Boron extra added for all grades. For grade A.I.S.I. 9254 Grade extras added for 5 additional grades and Boron extra added. Size extras added extending size range, thermal treatment and vacuum degassing extras added. For Grade 52100: Grade extras added for two additional grades; size extras added extending size range, thermal treatment extras added. S Structural Shapes Additional Coverage Size extras listed for Junior Beams for size 6", 8 M , 10", and 12 M . 5 Plates Correction of A Previous List ing Extra Listing for Ultra-Sonic Testing Corrected 7 Action Deferred Only one Plant produces this product in Japan. Under such circumstances, production cost information was considered privileged and not available. Railroad Wheels and Axles TABLE OF PRODUCT ADDITIONS AND ADJUSTMENTS AISI Category & Product Description Type of Action 11 Bars Hot Rolled Extended Coverage Alloy of Grades and Extras 12 Cold Finished Bars Revised Trigger Prices and Extend ed Grade Coverage 14 Electric Resist- New Product Cover ance Welded Struc- age plus extras tural Tubing Produced to Specification ASTM A-500 14 Electric Resist- New Product Cover ance Welded Stand- age plus extras ard Pipe A.S.T.M. A 120 (A-5) (continued) Description of Action Extended coverage to 64 additional grades including grades in the A.I.S.I. series, 1300, 4000, 5000, 6000, 8000, and 94 B 00. Size extras added extending range of sizes Thermal Treatment extras added, quality extras for Aircraft, Bearing, and Vacuum Degassing added. Coverage extended to Spring Quality Flats in grades 9260, and 5160. For Grade 52100 added Grade extras for two additional Grades added size extras extending Size Range, Thermal"Treatment extras added. Revised Trigger Price of Grades A.I.S.I. 1018, 1215, and 12 L 14. Extended coverage to Grades 1008 through 1029, 1212 through 1215, and added 12 L 15. Electric Resistance welded structural tubing produced to A.S.T.M. Specification A-500 included in Trigger Price Program. Extras listed for Diameter and Wall Thickness, Pickling, Cold Strip, and R.O.P.S. Electric Resistance Welded Standard Pipe produced to ASTM - Spec A-120 (A-53) included in Trigger Price Program. Extras for Size, Galvanizing^ and Threading and Coupling Listed. TABLE OF PRODUCT ADDITIONS AND ADJUSTMENTS AISI Category & Product Description 14 Electric Resist ance Welded Steel Pressure Tubing (continued) Type of Action Description of Action Coverage of Additional Extras Extras added for cut to Length Sizes, Quantity, Extra Testing, and Packaging. 14 Electric Resist- Deleted Trigger ance Welded Stain- Price Coverage less Pipe and Tubing Welded Stainless Pipe to ASTM A-312 Grade 304 and Welded Stainless Steel Round Ornamental Tube A.I.S.I. Grade 304 removed from Trigger Price coverage. It may also be noted that the International Trade Commission ruled on July 17, 1978 that domestic producers were not injured by imports of this product at less tnan fair value. 15 Seamless Oil Well Casting Coverage of Additional Extras Grade extras above Base of H, J, and K; added for Grades N, C, and L; and for Grades C-95 and P for Seamless Oil Well Casing not Threaded. Sizes up to 7" in diameter and sizes over 7" in diameter are covered. Grade extras as above added for Threaded Casing and Threaded and Coupled Extras added. 15 Seamless Carbon Steel Pressure Tubing Additional Extras Extra for Random Length Deductions added. 16 Cold Finished Wire Rod Additional Coverage Grade coverage for 56 Grades covering AISI Series 1300, 4000, 4800, 5000, 6000, 8000, TABLE OF PRODUCT ADDITIONS AND ADJUSTMENT (continued) AISI Category 6 Product Description! 25 Hot Rolled Band Type of Action Description of Action New Coverage and 94 B OO. Size extras, Thermal Treatment extras, Aircraft Quality extra, Bearing Quality extra, Vacuum Degassed extra, and Cold Finished extra by sizes for all grades. Grade AISI 9254 High Carbon SI-MN-CR Steel plus five other grades covered. Grade extras, Size extras, Thermal Treatment extras, Vacuum Degassed extra, and Cold Finish extra by sizes for all grades. Hot Rolled Band Trigger Price Added. 26 Cold Rolled, Full Trigger Price Hard Coiled Sheet, Deleted Feed Stock for Continuous Hot Dip Galvanizing 26 Cold Rolled Sheet Motor Laminations New Coverage and added width and gauge extras Trigger Price for this product is deleted. The Japanese state they do not export this product to the United States, and have exported it only to certain South-East Asian countries where long term supply arrangements are in effect. The product is a semi-finished product, being unannealed and manufactured with fewer processes and less strict requirements than ordinary cold rolled sheets. Since this product is not widely produced or imported at present, the amount of trade in this product does not warrant establishing a trigger price. Cold Rolled Sheet for Motor Laminations covered as an extra under cold rolled sheets Gauge and width extras are included. TABLE OF PRODUCT ADDITIONS AND ADJUSTMENTS (continued) AISI Category & Product Description Type of Action Description of Action 27 Corrugated Gal- Additional Extra An extra for this product has been added van!zed Sheet for Corrugating Added SIZE EXTRAS JUNIOR BEAMS lbs/ft REVISED TP Fed.Reg. Extra $/MT 4.• 5 # 54 6.»5-rr 40 9# 38 10..8# 35 11..8# 35 5-10 REV. TP Fed.Reg. 3 - OTHER EXTRAS Description Killed $/MT 21 Fine Grain Charpy •40°F & up L T 16 21 L & T 26 under +40°F L T L & T 21 26 32 74 Normalize> Quench & Temper 127 Normalize 4 Temper 127 U.S.7. A578 12, A435, A578 LI 0 " or higher grid) (under 9" grid or 100% scanning) Checker (over 1/2") 16 (over 3/4") (oven 3/4") 26 21 Pickled 4 Oiled Up to 0.172" Thickness 21 Over 0.172" Thickness 14 Others 'o be specified on SSSI 12-1 REVISED TP Fed.Reg. Cold Finished Carbon Steel Round Bar AISI 1018, 19.05mm(3/4.") Covers Grades AISI 1008 thru 1029 Category AISI 12 Tariff Schedule Number(s) 608.5015 8 1/2% Base Price per Metric Ton S4.39 Charges to CIF Ocean Freight Handling Interest West Coast $30 S7 S 9 Gulf Coast 35 5 11 Atlantic Coast 40 4 11 Great Lakes 58 4 15 Insurance 1% of base price + extras + ocean freight Extras Size, See Table p. 12-4 12-2 REVISED TP Fed.Reg. Cold Finished Round Steel Bar (Free Cutting Steel-Sulfur) AISI 1215, 19.05mm(3/4") Covers Grades AISI 1212 thru 1215 Category AISI 12 Tariff Schedule Number(s) 608.5005 8 1/2% Base Price per Metric Ton Charges to CIF West Coast Gulf Coast Atlantic Coast Great Lakes $497 Ocean Freight $30 35 40 58 Handling Interest $10 S 7 13 5 13 4 16 4 Insurance 1% of base price * extras + ocean freight Extras Size, See Table p. 12-4 REVISED TP Fed.Reg. 12-3 Cold Finished Round Steel Bar (Free Cutting Steel-ITead) AISI 12L14, 19.05mm (3/4") Covers Grade AISI 12L15 Category AISI 12 Tariff Schedule Number(s) 608.5005 8 1/2% Base Price per Metric Ton Charges to CIF $519 Ocean Freight Handling Interest $10 $7 $30 West Coast 13 5 35 Gulf Coast 13 4 40 Atlantic Coast 17 4 58 Great Lakes Insurance 1% of base price + extras + ocean freight Extras Size, See Table p. 12-4 REVISED TP Fed-Reg. 14~\ ELECTRIC RESISTANCE WELDED CARBON STEEL PRESSURE TUBING, FOR USE IN BOILERS, HEAT EXCHANGERS, CONDENSERS, ETC. Category AISI m 14 Tariff Schedule Number(s) 610.32 0.3c per Lb. Base Price per Metric Ton $461 es to CIF Ocean Freight West Coast Gulf Coast Atlantic Coast Great Lakes See Freight Table Handling Interest $7 5 4 4 $ 9 11 12 15 Insurance 1% of base price + extras + ocean freight Extras A. Outside Diameter and Wall Thickness 3. Other Extras (1 Specifications (2 Steel Requirements (3 Special Dimensional Tolerance (4 Cut Length Extra (5 Quantity Extra (6 Testing Extra (7 Packaging Extra Note: All prices on page 14-3 are to be increased by 5 1/2% for tubing exported on or after July 1, 1978. REVISED TP Fed.Reg. 14-4A ELECTRIC RESISTANCE WELD PRESSURE TUBING EXTRAS (Continued) Cut Length Extra Cut Lengths (Feet) Extra (per cent) Under 10 10 to 36 36 to 40 40 to 44 44 to 48 48 and over To be announced Base 0 to 5 7.5 10 To be announced Quantity Extra Weight (pounds) Extra (per cent) 10,000 or more 5,000 to 9,999 Under 5,000 Base 20 To be announced Testing Extra Non-Destructive or Hydrostatic Testing to ASTM A-450 Base Non-Destructive and Hydrostatic Testing to ASTM A-450 3% Packaging Extra Weight under 1 thru Over 5 per bundle I metric ton 5 metric ton metric ton To be announced Base To be announced 14-18 REVISED TP Fed.Reg. ELECTRIC RESISTANCE WELDED STRUCTURAL TUBING TO ASTM A 500 GRADES A, B & C Category AISI 14 Tariif Schedule Number(s) 610.39 . l£ per lb. 610.49 10.5% Base Price per Metric Ton $343 Charges to CIF Ocean Freight Handling Interest West Coast See Freight Table $7 $6 Gulf Coast 5 m '• Atlantic Coast 4 ' Great Lakes 4 Insurance 1% of base price + extras + ocean freight Extras A. Outside Diameter and Wall Thickness B. Other Extras (1) Pickling (2) Cold Strip Extra (3) ROPS Extra 8 8 11 a E-, Q w 1 bO <D 0> in ctf r-l M • 1 > -d Nt <D rH a: U^ Baa* Prica tnaludlno Out«lda Diameter <OOl / Wall Thlcknaaa (NT) tittraa <|/MT| Uactrto rtaalatanca MaIdad Structural Tubing to ASTM A BOO Orada A B t C AISI |4 TSUSA 010.39 MO.49 w •quart WT/OT .047 .096 ,063 .073 ' I 9/9 3/4 ?/• 1 !l i V4 a ' M 3 J* 9 0 T 9 10 I* 397 399 393 393 393 393 393 393 393 .079 - • 393 393 393 333 999 i .i .093 .099 i .109 , 393 393 399 393 393 343 343 343 343 , 393 393 393 393 393 343 343 343 343 .130 .134 , . .IBS .ISO ' .350 > M , ., .. .313 .379 .SOO , 9, 393 343 343 343 349 399 • 343 343 343 343 .' 343 343 • 343 J 343 i 343 343 t i 356 396 356 356 356 356 365 356 356 356 356 356 356 365 365 365 369 369 379 Q bO 9*99 frlc« Including OutaIda Diameter (O.D.I/ Hall Thlcknaaa (M.T.I Extraa ($/MT) W en !< Electrla Realetanc* Maided atructural Tubing to ASTM A 900 Qrada A B 9 C AISI 14 TSUSA 610.39 610.49 I > w Beotangular a: IfT/OD 047 .090 .063 .072 .079 .003 .099 .109 .130 ft .134 .129 379 979 379 379 339 353 393 333 399 399 993 349 333 393 393 393 399 399 339 949 393 353 393 393 399 999 949 333 393 353 333 353 393 343 343 353 353 353 333 333 333 343 343 343 343 343 343 343 333 353 343 343 343 343 343 343 343 343 343 343 353 333 393 333 333 343 343 343 343 343 343 343 196 .190 t .1979 ;a*b ;a'U :i97 '.900 T I X 3/4 I« I X 1 « U I«M IK M K X X X X X X X X X X X X X X X 1 • J* a 379 379 379 979 379 979 3 a 3 a a 10 4 1 4 1 9 1 X 4 f f • 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 349 1 343 349 343 343 343 ' 343 343 '• 343 • 343 949 ! . \ 949 949 949 949 949 949 949 949 943 343 343 343 399 959 999 966 356 956 956 956 336 336 336 356 363 369 369 356 336 356 356 356 336 356 336 363 365 369 373 373 373 379 979 979 979 979 • T 6 9 • t ( 14-21 REVISED TP Fed.Reg, OTHER EXTRAS ELECTRIC RESISTANCE WELDED STRUCTURAL TUBING TO ASTM A 500 GRADE A, B, & C Pickling Extra; $13 per Metric Ton Irrespective of OD/WT Cold Strip Extra: $44 per Metric Ton Irrespective of OD/WT ROPS Extra: $58 per Metric Ton, Irrespective of OD/WT 14-22 . REVISED TP Fed.Reg. ELECTRIC RESISTANCE WELDED STANDARD PIPE ASTM A 120 (A-53) Category AISI 14 Tariff Schedule Number(s) 610.32 0.30 per Lb. Base Price per Metric Ton $317 Charges to CIF Ocean Freight Handling Interest West Coast See Freight Rate $ 7 $ 6 Gulf Coast 5 8 Atlantic Coast 4 8 Great Lakes 4 10 Insurance 1% of Base Price + Extras + Ocean Freight Extras A. Outside Diameter and Wall Thickness 3. Galvanizing C. Threading and Coupling Base Price Including Outside Diameter (OD)/Wall Thickness (WT) Threaded and Coupled Extras ($/MT) PU Q Electric Resistance Welded Pipe to ASTM A 120 bO n m 04 i > T> Blk. P.E. 01K. T.& C, Galv,, p.E, Galv. T.& C, OD (inches) Horn (Inches) i 3/4 1 H 342 383 440 481 332 371 425 462 328 354 415 443 323 352 408 437 3| Ik 2 3/8 2 7/B 323 352 408 317 317 317 323 323 345 345 345 357 357 401 401 401 408 408 437 430 430 430 443 443 li 4 V 16-37 REVISED TP Fed.Reg. COLD FINISHED SPHEROIDIZED ANNEALED MO ALLOY STEEL WIRE ROD AISI 4037, 5.5mm to 13mm Category AISI 2 Tariff Schedule Number(s) 608,7880 0.375$ per lb, + 4% + additional duties (see Headnote 4, TSUS) $492 Base Price per Metric Ton Charges to GIF West Coast Gulf Coast Atlantic Coast Great Lakes Ocean Freight $58 69 72 79 Handling Interest $7 $10 13 5 14 4 17 4 Insurance 1% of base price + extras + ocean freight +»*\ U * (M «•> (1 Grade Extras (2 Size Extras (3 Thermal Treatment Extras (4 Aircraft Quality Extra (5 3earing Quality Extra (6 Vacuum Degassed Extra (7 Cold Finished Extra 16-38 REVISED TP Fed.Reg. COLD FINISHED SPHER0IDI2ED ANNEALED MO ALLOY STEEL WIRE ROD (CONTINUED) Grade Extra - see grade extras table, pp. 2-12, 2-13 Size Extras Size Extra ($/MT) over 13 mm but less than 19mm 1 inch and over Minus 26 Minus 37 Thermal Treatment Extras Extra (S/MT) Regular Anneal Spheroidized 42 Aircraft Quality Extra $26/MT Bearing Quality Extra $26/MT 63 Vacuum Degassed Extra $12/MT (This extra is not charged when requirements are subject to extra aircraft and/or bearing quality) Cold Finished Extra Size (Inches) Extra (S/MT) 0.812-0 .999 0.688-0 .811 0.625-0 .687 0.562-0 • 624 0.500-0 .561 0.438-0 .499 0.375^-0 .437 0.312-0 .374 0.250-0 .311 0.188-0 .249 0.125-0 .187 0.094-0 .124 0.062-0 .093 $137 137 148 148 148 179 179 179 222 253 295 338 390 REVISED TP Fed.Reg. COLD FINISHED, SPHEROIDIZED ANNEALED, SI-MN-CR HIGH CARBON STEEL WIRE ROD AISI 9254, 5,5mm to 13mm Category AISI 2 Tariff Schedule Number(s) 608.7880 0.375c per lb. + 4% + additional duties (see Headnote 4, TSUS) Base Price per Metric Ton Charges to CIF West Coast Gulf Coast Atlantic Coast Great Lakes $471 Ocean Freight $58 69 72 79 Handling Interest $7 $10 5 4 4 Insurance 1% of base price + extras + ocean freight Extras: (1) (2) (3) (4) (5) Grade Extras Size Extras Thermal Treatment Extras Vacuum Degassed Extra Cold Finish Extra c 13 13 16 REVISED TP Fed.Reg. SPEROIDIZED ANNEALED, SI-MN-CR HIGH CARBON STEEL WIRE ROD (CONTINUED) 1. Grade Extras (per MT) AISI Number Extra ($/MT) 9260 5150, 5155, 5160 6150 Minus 19 Minus 53 10 Boron Extra (if specified) $21/MT 2. Size Extras Size Over 13ram but less than 19mm 19mm and over 3. Thermal Treatment Extras • Regular Anneal Spheroidized 4. Vacuum Degassed Extra Extra (S/MT) Minus 26 Minus 37 Extra S/MT 42 63 S12/MT 5. Cold Finish Extra Size (Inches) 0.312-0 .999 0.688-0 .811 0.625-0 .687 0.562-0 .624 0.500-0 .561 0.438-0 .499 0.375-0 .437 0.312-0 .374 0.250-0 .311 0.188-0 .249 0.125-0 .187 0.094-0 .124 0.062-0 .093 Extra (S/MT) $137 137 148 148 148 179 179 179 222 253 295 338 390 25-1A REVISED TP Fed.Reg. HOT ROLLED STEEL BAND - ASTM A569 0.121" x 48 M x 96" Category AISI 25 Tariff Schedule Number(s) 608.8440 - 7 1/2% Base Price per Metric Ton Charges to CIF $238 Ocean Freight West Coast Gulf Coast Atlantic Coast Great Lakes $23 23 27 35 Handling Interest $ 7 $ 5 5 4 4 7 7 9 Insurance 1% of base price * extras + ocean freight Extras 1. Width Thickness Extra 2. Specification Extra 3. Other Extras Note: TP on this product based on actual weight — theoretical weight does not apply. Material not edge trimmed. Extras for hot rolled sheets will apply until revised extras are available. • REVISED TP Fed.Reg. COLD ROLLED SHEETS Category AISI - 26-5 l.Omm x 48" x C ASTM A366 26 Tariff Schedule Number(s) 608.8744 Base Price per Metric Ton S313 Charges to CIF West Coast Gulf Coast Atlantic Coast Great Laeks Ocean Freight $23 23 27 35 Handling Interest $7 $ 7 5 4 4 Insurance 1% of base price + extras + ocean freight Extras (1]I (2:) (3;I (4]> (5;) (e:) (7:) (8 ) (9 ) (10 ) (11 ) Width & Thickness Cut Length Coil Weight Finish Surface Treatment Quality Chemistry Quantity Extra Restricted Tolerance Theoretical Minimum Weighting Motor Laminations 8 9 11 26-8 Cold Rolled, Full Hard Coiled Sheet Feedstock for Continuous Hot Dip Galvanizing. No Trigger Price This is a semi-finished product half-way between hot rolled pickled and cold rolled. 6 26-9 REVISED TP Fed.Reg. COLD ROLLED SHEETS Extra for cold rolled sheet motor laminations as compared with cold rolled sheet $15 Dimension extras for motor laminations are to be applied with following table: Width thickness: Normal Thickness (Inches) 0.063" thru 0.035" Width (Inches ) 36" thru 48" 24" to 36" under S17.10/MT $ 6.40/MT 0.034" thru 0.028" 21.37 10.69 0.027" thru 0.022" 36.33 25.65 0.021" thru 0.014" 44.89 34.20 (5) QUALITY Fed. Reg. COMMERCIAL BASE LOCK FORMING NONE DRAWING 10 STRACTUAL 26 GRADE A 2?-7 3 GRADE B and C GRADE D and E 10 (6) QUANTITY 20ST BASE 15ST 20ST 1 10ST 15ST 3 (7) THEORETICAL MINIMUM WEIGHING (8) OTHERS 15 SUBJECT TO NEGOTIATION (9) CORRUGATION #18 3. REMARKS c Above extra price shall be changed according to the fluctuation of the zinc price. PART IV Department of the Treasury NOTICE Adjustment of Great Lakes Freight Rates Under the Steel Trigger Price System The freight component of trigger prices on steel mill products imported through Great Lakes ports is adjusted as follows: Adjusted Rate Current Rate Great Lakes Great Lakes Trigger Price Trigger Price Freight Rate Freight Rate (per metric ton) (per metric ton) $40 $31 Steel Plates $35 $31 Hot Rolled Sheets $35 $31 Cold Rolled Sheets $45 $43 Wire Rod These adjustments are based on public hearings and written comments received by the Treasury Department, the Findings and Conclusions cf which are published herewith. The adjustments for plates, hot rolled sheets, and cold rolled sheets -- because they are within the range announced in the Hearing Notice — will take effect immediately. The adjustment for wire rod — not previously proposed — will take effect for entries made on or after September 1, 1978. SECRETARY OF THE TREASURY Dated: 1 9 JUL 1978 FINDINGS AND CONCLUSIONS OF THE DEPARTMENT OF THE TREASURY WITH REGARD TO THE GREAT LAKES FREIGHT RATES UNDER THE STEEL TRIGGER PRICE MECHANISM I. BACKGROUND Pursuant to a Notice of May 25, 1978, 43 Fed. Reg. 23669 (May 31, 1978 )f public comment was requested and a public hearing held to consider allegations made by Great Lakes port and shipping interests and certain steel importers, that the freight component of the Treasury Department 's Trigger Prices for steel mill products imported through the Great Lakes ports was too high. More particularly, it was claimed that: 1. Both the absolute and relative current levels of freight rates for trigger prices applicable to the Lakes are too high, leading to the diversion of steel imports from the Lakes to West, Gulf, and East Coast ports. 2. Serious economic dislocations for the Great Lakes region would follow from such a diversion, particularly for Lake ports longshoremen, stevedores, warehousemen, and terminal operators, whose work depends on imported steel. 3. Other secondary effects would occur, including the possible diversion of backhaul cargo, such as grain, to other coasts, and substantial revenue losses by the St.Lawrence Seaway Development Corporation. On June 12, 1978, the Treasury Department held hearings to receive evidence and views concerning (1) whether either the absolute or relative level of Great Lakes freight rates - 2 was incorrect, and (2) whether a diversion of steel trade away from the Great Lakes resulted from the relative levels of trigger prices at the various U.S.ports of entry. Forty-one parties filed written comments and thirteen persons spoke at the public hearing. The written submissions, together with a transcript of the hearing, are on file in the Treasury Department Library. At the hearing, parties favoring the adjustment of freight rates presented information in support of the allegations summarized above. Those who contested the need for any change in the current rates argued that (1) The trigger price mechanism is designed to reduce imports of steel mill products at unfairly low prices by facilitating enforcement of the Antidumping Act. Therefore, secondary effects from reduced imports, such as economic dislocations, are an irrelevant consideration. (2) It is premature to consider adjusting one small component of trigger prices when more important problems have been identified and when, in any event, it is too early to be able to tell whether freight rate adjustments are warranted. c (3) The current freight rates for the Great Lakes are in line with current commercial practice, particularly in view of the rising freight rates now being quoted for the coming months. After the hearing, the Department received further written comments. These and the earlier comments were studied, and, together with the views expressed at the hearing and other information available to the Treasury, formed the basis for the findings and conclusions set forth below. II. 1. FINDINGS Calculation of original freight rates. Under the Treasury Department's Trigger Price Mechanism (TPM), trigger prices reflect the Japanese cost of producing steel mill products plus the cost of transporting such products from Japan to the West Coast, Gulf Coast, East Coast, and Great Lakes. In December 1977, the Japanese Ministry of International Trade and Industry submitted information purporting to show the average freight tariff from Japanese ports of exportation to the principal U.S. ports of entry for various steel mill products. formation, Based on the Japanese in- the Treasury Department published trigger price freight rates by product for the four major U.S. coastal zones. The trigger price freight rates for steel plats and hot and cold rolled sheet (which together account for about 80% of Great Lakes steel tonnage) are shown below, together with the resulting rate differential between ports: - 4 Table I: Trigger Price Freight Rates (per Metric Ton) Differential Gulf Ports East Coast Ports Great Lakes Ports Great Lakes Over Gulf Plate $25 $31 $40 +$15 Hot Rolled Sheet 23 27 35 + 12 Cold Rolled Sheet 23 27 35 + 12 In an effort to reflect actual costs that would be incurred in shipping steel to this country, the TPM freight rates were based on rates that were to be effective from January to March 1978, the period immediately following publication of the first series of trigger prices. Because the St.Lawrence Seaway is not open during those months, the rates for the Great Lakes reflected a different period of time than did those for the other coastal zones.V 2. Relevance of effects of misalignment. Proponents of the proposed freight adjustments have asserted that the use of conference rates to establish freight rates to the Lakes has led to the diversion of steel imports away from Great Lakes ports. They claim imports have tended to (and will tend to) shift to Gulf ports (qualifying for the lower Gulf trigger price), and then be transported by barge up the Mississippi River to destinations previously */ Because the problem is confined to the Great Lakes freight rates, adjustments are being made for only that coastal zone. Those adjustments do not, in turn, appear to create misalignments between Great Lakes ports and Eastern ports. See Finding Number 10, below. - 5 served through the Great Lakes ports at a lower delivered price than if direct shipment were now made through those Lake ports. This diversion, actual and potential, is the core of the claim that an adjustment to freight rates is needed. Although several parties have argued that the Treasury should not concern itself with trade diversions, Treasury did not intend, in establishing the TPM, to divert shipments intended for the Great Lakes area from Lakes ports to other coastal zones. While it may be impossible for the TPM to achieve total equity for all affected interests, it should not disproportionately disadvantage any particular coastal zone if that can be avoided consistent with the logic of the TPM. Accordingly, the Department has seen fit to consider whether current TPM freight rates for one coastal zone cause a misalignment of rates among zones — with attendant unintended diversions of trade. Evidence suggests that European shippers in particular may have diverted steel trade from the Lakes tc the Gulf (at the lower Gulf trigger price). To the extent diversion has resulted merely from the fact that Great Lakes freight rates are based on Japanese shipping costs, which are higher to the Great Lakes than elsewhere, such diversions are inherent in the TPM system and need not be adjusted merely because European freight rates to the Great Lakes are lower. - 6 3. The usefulness of Census Data on freight costs for imported products. Evidence was received of freight costs for imported steel mill products as compiled and published by the U.S. Census Bureau. This information, derived from Customs entry forms for imported steel, is not directly comparable with the freight rates used in the TPM for two reasons: (1) the Census data includes a charge for insurance*/ whereas under the TP system insurance is separately calculated; and (2) the Census data represents entries made in September/November, 1977, whereas the TP freight rates, as noted, were based on tariff rates prevailing from January/March 1978. The Department finds that the Census data are useful indicators of the differentials in freight rates between U.S. coastal zones and may be used generally to verify TPM freight rates. However, the Department declines at present to substitute the Census figures for Japanese-provided data on Japanese freight rates to various U.S. ports. Substitution of purely historical Census data may be inappropriate V Customs entry data shows three types of valuations: Tl) the custom7appraisal value for duty purposes £ased on the Tariff Act of 1930; (2) the Free AlongsideJ££ ^ A S ^ value or value of imports at the foreign port of exportation, 2 d (3) thfc I F. w l u e (Cost of goods, plus insurance and S i * l ) or vaiue of the import at the port of entry before un!o£ing ?excluatng U.S. duty). If related P ^ J J ^ J ^ vdved, " ^ CIF value , ,asecI or> an arms^ l-gth^transa^on basis, cy deducting tne r w vaJ -^ v . . .• n - 1ir j, nce ±s GIF value^method 3), f * " ^ ^ f ^ u r e ^ " ^ % n e derived. That combined cost is tne ngu^* i^y Census Bureau. - 7 in fast-changing freight rate markets or where the mix of products shipped differs from the historical pattern. If further study demonstrates that Census freight data more accurately reflect the current cost of transporting Japanese steel to the U.S., the Department may consider adopting that method. At present, however, the Census data will be used for the limited purpose of determining historical differentials in rates between coastal zones. Those differentials tend to remain the same over time, whereas absolute freight rates vary a great deal. 4. Census Bureau tabulations of freight differentials between coastal zones. Census tabulations of actual freight rates (including insurance) for the period September/November 1977 show the following differential between Gulf ports and Great Lakes ports. Table II: Census Freight Rates per Metric Ton*/ Weighted Average, September/November 1977 Great Lakes Differential Gulf Ports Ports Lake Over Gulf Plates $26.11 $31.64 +$5.53 0 Hot Rolled Sheets 25.24 33.14 +7.90 Cold Rolled Sheets 27.41 33.63 +6.22 VIncludes insurance. The differential between the Gulf Ports rate and the Great Lakes rate does not change materially if the insurance component is removed from each. - 8 Thus, the evidence indicates that the TP differential between the Gulf and the Great Lakes (Table I) is substantially greater than the corresponding differential shown in Census data (Table II). This lends support to the view that trigger prices for the Great Lakes may be artificially inflated and ought to be reduced. 5. The Barge-Up Alternative The evidence submitted also indicates that, in view of the above TP differentials, it may be possible for steel to enter at New Orleans at the Gulf trigger price and be transported up the Mississippi River, by barge to Great Lakes destinations for a lower delivered price than would be possible by shipment to the same points via the St. Lawrence Seaway, where Great Lakes trigger prices will apply. Evidence of actual barge rates varied considerably; moveover, handling, trucking or railway, and interest costs must be added to barge costs to determine the actual cost of delivery to Great Lakes region destinations. In any event, the TP freight rates appear to have moved northward along the Mississippi River, the ''freight equalization point" (the point at which freight and related costs are equal for the alternative routes). 6. Evidence of Diversion The Hearing Notice requested evidence that diversion of shipments away from Great Lakes ports was actually taking place. A number of parties presented evidence of reduction - 9 of Great Lakes imports in 1978 compared with 1977, or in certain months of each of these years. Of course, mere reduction in steel imports into the Great Lakes is not sufficient evidence of diversion since the TPM was, in any event, likely to reduce steel imports. */ For that reason, much of the evidence presented at the hearing as to the reduced levels of Great Lakes imports is unpersuasive on the issue of diversion. By contrast, otherwise unaccounted for disproportionate reductions in Great Lakes steel tonnage as compared with other coastal zones may be indicative of actual diversion. The St. Lawrence Seaway Development Corporation submitted information showing that during May 1978 the nation experienced a reduction of all steel product imports of 16.8% compared with May 1977, while imports through the St.Lawrence Seaway fell by 72.4%.**/ Further, the information indicated that whereas in May 1977 Great Lakes steel imports via the St. Lawrence accounted for 33.6% of national steel imports, the corresponding percentage in May 1978 was only 11.9%. These figures suggest that, distinct from steel import reductions that may be attributed to the TPM as a */The Solomon Report stated that it is reasonable to assume that the TPM, through reduction in imports at prices below fair value, should enable the domestic steel industry to recapture a substantial share of the market. *VThe St. Lawrence Seaway data did not indicate steel tonnage by product. Thus, it is possible the tonnage includes some fabricated products or steel mill products not covered by the TPM. - 1U - whole, disproportionate reductions were experienced by the Great Lakes ports. Finally, the possibility has been suggested that exporters or related importers able to use the Mississippi River alternative are willing to absorb the inland freight cost. An internal review of Customs monitoring procedures indicates that this is generally not the case. Most im- ported steel enters the United States with delivery terms tied to the port of entry. If the exporter does absorb U.S. inland transportation charges, the value of these charges is considered a rebate and is deducted from the invoice price before a comparison is made to the applicable trigger price. Where the entry documents specify delivery terms other than at the port of entry, Customs Officers are able to monitor the inland freight costs from documents filed at importation or in appropriate cases to request additional documentation from importers. In this way, inland freight costs can be deducted from the delivered price before a comparison with the trigger price is made. The Customs Service is notifying its officials at ports of entry to be especially watchful for situations in which inland freight absorption may be practiced. The Department is prepdred to investigate any specific allegations of inland freight absorption — or elsewhere. whether at Gulf ports - 11 7. Contributory causes of diversion Evidence indicates that diversion of steel imports away from Great Lakes ports between the 1977 and 1978 shipping seasons may be due to a number of factors other than the TPM freight differentials. To some extent imports form- erly shipped by water to the Great Lakes region (for example from Europe) are apparently being displaced by imports coming by truck or rail from Canadian steel mills. That is, what is claimed to be evidence of diversion away from the Great Lakes may really be evidence of the displacement of prior suppliers by alternative sources of steel using other forms of transportation. (This may reflect the ability of some Canadian mills to sell certain steel mill products below trigger prices although at not less than "fair value" within the meaning of the Antidumping Act, while European suppliers may not be able to do so). Second, the tolls on the St. Lawrence Seaway increased from $0.90 to $1.40 per metric ton beginning with the 1978 shipping season and are scheduled to increase to $3.50 by 1980. This adds $.50 per ton to present-day costs of shipping to the Great Lakes via the St. Lawrence and suggests that some diversion of shipping may be the result of that increased cost. (This factor has been taken into account in the freight adjustment made on the basis of these findings.) Third, witnesses at the hearing argued that the St. Lawrence Seaway's unusually late opening in mid-April this year caused some shipments to be diverted to other ports. - 12 While this may have been true in April, it is believed less likely that the delayed opening caused significant diversions in May — the month used above as evidence of diversions induced by TP freight differentials. Finally, witnesses cited other St. Lawrence shipping factors — for example, the Seaway's ianbility to accomodate the largest ships — as evidence that any disproportionate diversion of shipments may not be attributable to the TPM. However, in the absence of significant evidence that steel is increasingly being shipped on larger vessels that cannot be accomodated in the St. Lawrence Seaway, those considerations have always been a part of the Great Lakes shipping market and cannot be said to have contributed to the May 1978 tonnage reduction as compared to a period as recent as May 1977. In sum, some evidence of diversion has been presented, although the exact degree of diversion attributable to TP freight differentials is difficult to quantify. Sufficient evidence exists to warrant corrective action to avoid major dislocations. The best available measure of the extent of existing and future diversion induced by TP freight rates — and accordingly the degree of correction required — is the difference between pre-TPM actual freight costs for various coastal zones, as reflected in the Census data cited above. Accordingly, this differential will be used to revise the freight component of the present trigger prices for the Great Lakes. - 13 8. Realignment of freight rates Based on Census data, it was found above that the Great Lakes freight rates during September/November 1977 (the most recent shipping season data) exceeded the Gulf Coast rates by S5.53 (plate), $7.89 (hot rolled sheet) and S6.22 (cold rolled sheet). By adding these amounts to the current Gulf Coast trigger price freight rates (which have been found approximately equal to Census data for those ports),*an(i then adjusting for the $.50 toll increase on the St.Lawrence Seaway, the following corrected Great Lakes TPM freight 0 rates are derived: Table III: Adjustments to TP Freight Rates (per Metric Ton) Census Freight "increased TP Gulf Rate DifSt. LawFreight ferential* rence Sea- Adjusted Rate (Gulf-Lakes) way Tolls Rate :e $25 + 5.33 + .50 31-03 $31 Rolled Sheet $23 + 7.90 + .50 31.40 $31 Rounded 1 Rolled Sheet $23 + 6.22 + .50 29.72 $30 After rounding and an upward adjustment of rates by SI.00 for cold rolled sheet (for reasons explained in the next Finding) the adjusted Great Lakes freight rates are: Plate $31.00 Hot Rolled Sheet $31.00 Cold Rolled Sheet S31.00 *As previously noted, although the Census data includes insurance, the differentials between ports are only slightly affected by inclusion or exclusion of the insurance component. - 14 9. Adjustment of Cold Rolled Sheet Freight Rate The TPM freight rates for hot and cold rolled sheets have heretofore been equal ($35 per metric ton for the Great Lakes). In its Hearing Notice, Treasury proposed a greater reduction in the rates for cold rolled than for hot rolled sheet. This proposal was based on November 1977 Census data, which, apparently due to market conditions that month, showed lower rates for cold rolled than hot rolled sheets. At the hearing, testimony was received that freight rates for cold rolled sheet should be equal to, or slightly higher than, those for hot rolled sheet. These impressions of the witnesses have been confirmed by calculations of Census freight rate data for a 3-month period in late 1977. Accordingly, equal freight rate's for hot and cold rolled sheet from Japan to the Great Lakes will be used. 10. Adjusted Great Lakes Freight Rates vis-a-vis East Coast Freight Rates The TP freight rates for the Great Lakes, as adjusted by this Notice, are slightly higher than the TP East Coast freight rates. This relationship accords with the differential in Census Bureau data between Great Lakes rates and East Coast rates from Japan. Table IV: Gulf/East Coast Rate Alignment Census Data (September/November 1977) (Metric i'on; Great Lakes over East Coast East Coast Lakes Differential Plate $31.99 31.63 -.36 Hot Rolled Sheet $31.02 33.13 +2.11 Cold Rolled Sheet$31.77 33.62 +1.85 - 15 This small (and in one instance negative) rate differential apparently reflects competitive conditions, even though in terms of sea mileage and traveling time from Japan the Great Lakes route is more costly. Testimony at the hearing indicated that the availability of grain as backhaul cargo from the Great Lakes region tends to keep the Great Lakes freight rates low and relatively close to Eastern Seaboard rates. The new differential between Lakes and East Coast freight rates for the products addressed thus appears to be roughly in line with the historical data. 11. Wire Rod Four parties filed written comments requesting downward adjustment of the Great Lakes freight rates for wire rod. The current TPM freight rates for wire rod are $26 at the Gulf and $45 at the Great Lakes — a differential of $19. Analysis of Census data for September/November 1977 reveals a differential of only $17.30. According to the methodology used above,an adjustment is appropriate to correct the alignment between the Gulf and Great Lakes freight rates for wire rod. The adjusted Great Lakes freight rate for wire rod is $43 ($26 Gulf TPM rate plus S17 Census differential equals $43). 12. Interest Some witnesses at the hearing urged a downward revision in the interest component of trigger prices. Al- - 16 though this matter is outside the scope of the hearing notice, the interest calculations have been reviewed and the original results confirmed. Interest calculations were based on the following formula: Interest charge » FOB price + freight + insurance x 9.5% (prevailing Japanese interest rate) x voyage time (average 110 days for Great Lakes) * 360 One witness at the hearing, taking issue with the voyage time of 110 days used to calculate the Great Lakes freight charge, stated that the 1-way voyage time was only 60 days. Another witness stated that the normal time for the full shipment process was 100 days from Japan to a Great Lakes port. However, Japanese data sub- missions revealed an average total elapsed time of 110 days for the five phases of the shipment process. In view of this concrete evidence, the Department concludes there is no reason to revise the present interest rate calculations. III. Conclusions Based on the above findings, the freight component of trigger prices on steel mill products imported through Great Lakes ports is adjusted as fellows per metric ton: Flate $31 Hot Rolled Sheet $31 Cold Rolled Sheet $31 Wire Rod $43 - 17 - The first three adjustments will take effect immediately because they are within the range announced in the Hearing Notice. The wire rod adjustment will take effect September 1, 1978. Pejber D. Ehrenhaft Deputy Assistant Secretary and Special Counsel (Tariff Affairs) July 1 j , 1978 HOLD UNTIL DELIVERY July 21, 1978 Media Contact: Robert E. Nipp 202/566-5328 CONFERENCE ON TRADE MATTERS SCHEDULED AT AIRLIE HOUSE Under the sponsorship of the State and Treasury Departments, the Georgetown University Institute of International and Foreign Trade Law has organized a two-day conference at Airlie House, Virginia July 20-21 on questions of trade with state-controlled-economies and state-owned-enterprises. The conference will emphasize the present U.S. laws directed at imports from such countries or companies that may be "unfairly" priced. The Treasury Department published on January 9, 1978 (43 Fed. Reg. 1336) a proposed amendment to the Customs Regulations to deal with this issue. Since then, numerous comments concerning the proposed regulation have been received. The Institute has invited about fifty persons to participate in the conference, including Janos Nyerges, the principal foreign trade negotiator from the Hungarian Foreign Trade Ministry, and Hans F. Bescler, the Director for Instruments of Commercial Policy of the Commission of the European Communities; Dennis Laughton, Director of Legal Services of British Steel Corporation and Giuseppi Ratti, President of AMIC, one of Italyfs largest corporations; as well as a number of U.S. government officials, professors, lawyers and businessmen involved in anti-dumping and countervailing duty matters from the United States, and foreign countries (including Poland and Brazil). The proceedings will be published by the Institute. Deputy Assistant Secretary Peter D. Ehrenhaft will address the conference on Friday, July 21, and discuss the Treasury Department's proposed regulation. His remarks present the Treasury Department's view that any approach concerning imports from state-controlled economies and stateowned enterprises must be consistent with existing legal principles in our law, fair to both foreign exporting interests and domestic industries and consumers. # # # B-1056 HOLD UNTIL DELIVERY 1:00 p.m., July 21, 1978 The Treasury's Proposed Approach to Imports From State-Controlled-Economy Countries and State-Owned Enterprises under the Antidumping and Countervailing Duty Laws By Peter D. Ehrenhaft Deputy Assistant Secretary and Special Counsel (Tariff Affairs) For Delivery at the Conference on Trade with State Controlled Economies and State Owned Enterprises of the Georgetown University Institute of International and Foreign Trade Law at Airlie House, Virginia, Friday, July 21, 1978 Webster defines a "stalking horse" as a political candidate who enters the field with the intention of dividing or diverting the opposition and withdrawing at the last moment when the true candidate enters to sweep the day. Webster illustrates the concept with a biblical quotation to the effect that "hypocrisy is the Devil's stalking horse." Whatever its meaning, the term does convey the idea of a decoy behind whom lurks the real party at interest ready to emerge for the kill. So it is with our conference today: the Georgetown Institute has bravely agreed to be the stalking horse for us at the Treasury Department. It has brought you here -- I trust not entirely lulled by its camouflage — so that we at the Treasury (and in the U.S. government more generally), can pick your brains. We want you to help us find a way to deal properly, deal fairly, deal consistently with a relatively new but increasingly important phenomenon: Imports from what we have come in the inevitable alphabet soup of Washington to call SCE's and SOE's: state controlled economies and state owned enterprises. Professor Jackson has been good enough to prepare for us a brilliant intruductory piece that asks the right questions. Although as a professor — even one absent from class today -- he has the prerogative to stop there, he has gone further. He has added a valuable insight into our search for sensible answers. He has pointed out our job is crafting an interface between different economic systems that confront each other when one sells goods in the other's markets. The interface must recognize no theless right must of each it inhibit nation any to nation order its fromeconomy either as exporting it chooses; its but economic problems or its values at the expense of its trading oartner We look for neutral principles that preserve for all who trade the benefits of comparative advantage, the single brooding omnipresence in our sky of international trade. While I commend Professor Jackson, I must, from my perspective at Treasury, express disappointment at the order in which he has listed the priorities he thinks should govern our concerns. My issues he has put at the end of his list! In fact, he is right to have done so. Our first task _is to figure out what the problems are and what we can try to do about them, unrestrained by the legal and practical constraints we government bureaucrats may feel. Then we can always tell you why your Wright Brothers craft can't fly, although hopefully we will respond with open and receptive minds. Nevertheless, it seems to me to have some value even now, in the midst of our deliberations, not to lose sight of those three tail end issues to which we have been alerted. It is perhaps because I think they are so critical that they have played an important role in fashioning the draft regulation for our antidumping procedures with which you are all familiar and which, in fact, builds on an earlier regulation proposed for countervailing duty cases that was put on ice pending the outcome of the MTN. If those negotiations conclude successfully — as we think they will — then our proposal will probably be revived in that context as well. In dealing with trade from SCE's or SOE's, we think an^ approach must meet three tests: First, it must be consistent with the underlying rationales of our existing law, for I do not think we can now strike out in wholly new directions (and when I speak of our "law" I include in it the international commitments tne united States). Second, it must be fair to our trading partners from both state-controlled economies and state-owned^ ( n P ^ S e S ' b u t m u s t n o t 9 i v e t h e m a n Y special advantages not available to exporters in market economies. Finally, it must be aoministrable by bureaucrats with limited staffs, and concurrently useable by the traders, who become the petitioners r^nnr*P e n t S in o u r c a s e s ' in a real world of limited I hope that by mentioning these constraints on our labors I ng ning ' then ' to the constraints I mentioned: 1 to C r\ "Tpl-iiu L ^ M * ! 6 " 0 ^ W l t h exist "inq law — There is no need for m tnis distinguished group of experts the details of - 3 - our antidumping or countervailing duty laws. You, even better than I, know them down to their last infamous semicolons. Nevertheless, it is, perhaps, worth recalling at least some first principles which we at Treasury, in this Administration, sense are sometimes forgotten. These are principles of which we cannot lose sight, just as we try to fashion a creative interface with economies and nations that may not share all of our values. First among those very critical values is "freedom of opportunity." It is no idle slogan. It was the idea that fueled the discovery of the New World. It inspired the Founding Fathers of our country. It is the premise on which our antitrust laws are based, as vital to our concepts of freedom as our civil rights laws. Why? Because they attempt to assure to all access to our market and to prevent the control of that economic wealth by any person or group of persons without a political mandate. Our antidumping and countervailing duty laws must be seen as a piece of that heritage. They are not statutes designed to protect particular entities in our market; they are intended to assure tnat all the players in the game play fairly and by comparable rules. They seek to stop at our borders those who won't play by the rules by offsetting the unfair advantages a foreign trader may have either from the aid of his government or from a home economic environment that permits price discrimination, if those advantages cause injury of our industry. These concepts find domestic counterparts in our Robinson Patman Act. Applied to our Antidumping Act, these principles find expression in (a) our policy of awaiting complaints before initiating actions. Unless an industry perceives injury, the competition of foreign suppliers should be and is generally welcome, particularly to the extent it alleviates inflationary pressures in our economy. The steel-trigger-price mechanism is a novel -and we think temporary — departure from that rule appropriate only to the crisis condition it was intended to help remedy; (b) a tradition of independent judgment based on the best total evidence available. We are not bound by the views presented by any party; and (c) a preference for price related remedies for the pricing distortions at which these statues are aimed, instead of quantitative limitations, market sharing deals or export restraints. - 4 - nnt orimarily within Treasury's responsibility. Moreover, if "injury" from imports occurs, it is likely to be the same rpaardless of whether the import comes from an SCE or market economy. The response may vary, but the injurious effect of unfairly priced merchandise would seem invariable.) Third the "fair value" test we employ should be, as now, a value which the foreign seller himself has established or can establish by his conduct. In cases from non-state-controlled economies, we must look first at the foreign producers' own sales of such or similar merchandise. The Trade Act of '74 amendments to §212 reflect Congress' awareness of the inherent "unfairness" of using third party sales as a criterion for a producer's "fair value". Such third party data may render a company's products subject to dumping duties on the basis of the prices of other manufacturers, which the producer cannot control and, thus, be denied the benefits of any natural advantages the actual exporter may have. Conversely, some companies that ought to be subject to uumping duties may fortuitously escape them on the basis of other companies' prices. These considerations have led us to the conclusion that if possible we should also look first at conditions applicable to the actual producer for a point of reference, even if the home market of that producer is state controlled, and even if in other respects that market is not the same as the U.S. Indeed, even under our traditional application of the Antidumping Act, home markets are often not like the U.S. m, A, - ~_ -^-,aLueu as "unrair?" At the answer would seem to be "no". - 5 - However, even as I say that, what about the Countervailing Duty Law? If the allocation of resources is based on government funding or "subsidies," cannot the allocation of resources to producing a given product be considered "unfair," even if a "profit" is found, if that allocation is based on non-market consideration such as the need to earn foreign exchange from exports to dollar economies? Here we face the harder issue of whether any government provision of capital, labor conditions, infrastructure, raw materials and marketing organization is such that the beneficiary foreign enterprise is entering our market unfairly, on conditions against which our industry cannot be expected to compete. An accounting calculation to determine profitability in a free market setting does not entirely answer the question. Yet is there any alternative? The test we devise may, after all, be the most objective basis for measuring benefits if we are to avoid quantifying in exquisite detail the ad valorem advantage to each imported widget of each factor contributing to cost in an SCE's entire economy. The problem is illustrated well by a case that was in fact before our office concerning a particular high value steel product made by a company almost entirely owned by entities that are, in turn, owned by the Italian Government. The claim was maae that the Italian Government's investments in the producing steel company's equity were an unfair subsidy. We there held that mere state ownership of equity capital does not convert a company into a "subsidized" producer under our law. Eut what about fresh investments of capital made even after substantial losses were experienced -- losses established under accounting principles followed by the Italians, which may not be similar to our own and may shield all kinds of "costs" which our conservative GAAP would require be shown? It was suggested, only half jokingly, that the Italian Government's investment is not a subsidy. An eventual return is anticipated; the Italians are not throwing away their money. It is simply that the state has a longer time perspective than the private investors in our country. Italy will be around for some hundreds of years, and does not need a more immediate return on its investment. Eut to be serious about the issue, if IRI hopes to recover its investment within L5 years, is that a proper measure? Or should we use the average term of prime industrial bonds in Italy — or the U.S.? Should this be determined on a case-by-case basis? Should this problem of SOE's be dealt with the same way as the goods made in SCE's? While I was in private practice representing a U.S. producer complaining of the dumping of Italian knitting machines, made by a company wholly owned by the Government, I argued as much. Treasury didn't buy the argument then, but perhaps the idea would find a more hospitable reception now! Our best in ideas date have toobliging deal state-controlled concept "normal" costs, §205 to (c) expenses economies of the and Antidumping asbeen profits muchtoastry of possible Actthe producer. inwith light us the to These offind thewe the - 6 - think we might find through the use of a surrogate for the nro^ucer in the state-controlled-economy in a non-statec S o l l e d economy. Most "normal" to the producer would be his nwn olant with the same inputs and outputs, but instead of being located in, say, Poland, it would be located in a market in which at least, there is an exchangeable currency and most of the factors of production are determined by market forces of supply and demand, recognizing that even in the most "laissez faire" nations there are bound to be some government interventions. From this concept we developed the idea of observing and measuring the physical inputs in the statecontrolled-economy — the manhours, the raw materials, the purchased components, the energy, the land used, the capital equipment installed — and valuing them in the non-state controlled economy. In our famous case of golf carts from Poland, we would thus determine the "fair value" (or "foreign market value") of carts made in a hypothetical Pezetel plant transplanted to the plains of Spain. This would avoid the use of a stranger's costs and prices, particularly one who may be a competitor and have little incentive to provide data helpful to the respondent. On the other hand, it would also deny to Pezetel and advantages the "stranger" may have in its own production costs that Pezetel ought not to be able to share. If we use the "surrogate" producer in another country, the problem arises of selecting the country. We have suggested that it is most appropriate that it be a country at a stage of economic development comparable to the state-controlled economy. The question arises whether this is more appropriate than determining whether the production facilities are the most comparable. For example, if in Rumania a very sophisticated plant turns out lawn mowers, do we look to a country of comparable development — say Portugal or Italy — even if no lawn mowers are made there? Or do we look to a country in which a comparable lawn mower plant exists even if it is more advanced economically, such as Japan or Canada? We have concluded that the test most consistent with the "rMnnL »?u n g a s u r r ° 9 a t e for the actual producer is to a , t t h a t Producer in an economic environment most like his nn Por^nnl Therefore, we would use, in the example cited, 0r so \ / t a l i a n rather than Japanese costs — recognizing own or ILf l o w e r . < l a b o r ) , others higher (capital) than in our own or other more industrialized economies. nAt-"t^t6^- ~~ 0ur second main concern is that whatever rule as to%h9ir, " . t 0 d o m e s tic producer . — . those whnf° r e i g n ^ P P ^ e r s who see and t n o ^ L S K i ^ " ? 1 ! 6 * the obj those goods). countries who may also compete in supplying Fairness mean** fi t h a t in should trv to avoid „ „ ^ ubeing . ' either too calculating hard on, or"fair too values" lenient we - 7 - with, the state-controlled economy countries and the state-owned enterprises. One of the advantages we see in our proposed rule is that it avoids imputing to the SCE producer the disadvantages (or advantages) of a third country or U.S. competitor. Nevertheless, it is, admittedly, "hard" on them that we will not accept what they claim to be "prices" and "costs". We can only accept their input factors. On the other hand, this may be too "lenient." That is, we do not infrequently see cases of merchandise produced in small, but "free," markets, such as in one of the Scandinavian countries, in which the home market producer is able to charge a certain price for his merchandise in home market sales, say, sewing baskets for the equivalent of $10 each. This market is often too small, too distant or even too eccentric, for competitors — particularly from the U.S. — to seek access. Eut when that foreign producer wants to sell to the U.S., he faces competition. Here, if he wants an outlet through Sears, let us say, he must cut prices to $5 per basket. This may be above his cost and not below U.S. prices. Nevertheless, the law requires us to use the actual home market prices as a basis for determining his "fair value," and, all other things being equal in the case cited $5 margins will be found. On the other hand, were the producer of this product in a state-controlled economy, in which our proposed surrogate cost approach could be used, it might be that constructed value of sewing baskets would be only $5 and the dumping margin would disappear. To that extent, perhaps we are too "lenient" by our rule. We think not only because the example I have used to illustrate the point overstates it by too much. But it is not an entirely unrealistic possibility. Further, not only do we have the problem of fairness of criteria for making the needed price comparisons, we must also preserve the fairness of our procedures in a process that is already somewhat unusual — at least to the uninitiated. Because we must obtain the voluntary disclosure of proprietary sales and, often, cost information — the most sensitive secrets of most companies — we use great effort to protect confidential submissions. Thus, the "parties" contending before us do not have access to the "real stuff" their opponents are presenting. Moreover, because in the real world the merchandise that producers sell for export and that which they sell at home is very frequently not identical, we must make numerous adjustments to the prices and cost figures we do obtain. The differences are often hard to identify, quantify, and above all. to verify. "Verification" by the Customs Service is a subject I will again mention when I speak of the "administrability" of the law. But suffice it to say here that the verification techniques used are, of necessity, brief and often superficial and not well suited to isolating the of wemuch think need — when e.g., Performs characteristic complex expended allocations matters on fourteen of thekinds of expenses must manufacture a other product be facts developed operations — how of under the within investigation single in of we the a machine's aplant. different time frame These time itthat is also veryis - 8 - very short, and Congress is constantly urging that it be made shorter still. I mention these points to underscore our need for rules that will recognize to State Owned Enterprises and to enterprises in State Controlled Economies the natural advantages — if any — they may enjoy, and take account of any natural disadvantages under which they labor so that we treat all of our foreign suppliers and domestic petitioners in approximately the same way, but that do so without creating excessive problems of computation, allocation and valuation. Our use of a surrogate producer in another country attempts to meet all of these conditions of fairness. It does require from the foreign supplier information that may be more complex or unavailable than that which a company in a free market would be required to present about its sales prices. But it has the overriding advantage that it does not burden or benefit that producer, with the prices or costs of another, in another country over whom the first has no control. Nevertheless, the preparation of step two of our rule: a study to determine how a transplanted factory would operate, is clearly an added cost and difficulty. Finding reliable cost estimates — especially in a country in which that merchandise may never have been made — can be hard. And verification has to take place in two countries instead of one — both in the State Controlled Economy in which the product is made and in the "free market" selected as the surrogate. Also, the problem of allocations of, e.g., machine and labor time to a particular product, made in a plant making many different products, is particularly difficult if the producer does not keep records that way. The hypothetical Romanian plant making lawn mowers may also make scissors and shears, garden carts and wheelbarrows, and none of it represents the plant's full capacity. The workers and equipment are simply "there" — paid by the law in non-exchangeable funds — regardless of units produced. Allocating labor costs in that environment is, to put it mildly, a headache. We have received the suggestion that for this purpose we use tne so-called "market basket" approach: That we value a factory laborer's hour in, say, Poland, by determing that it buys in the Polish economy "X" percent of a pair of shoes, and "Y" percent of a month's rent, and "Z" loaves of bread. The basket could be as large as that used to compute the U.S. consumer price index, to avoid distortions by particular items. And this then would give us a dollar figure we would use in our costing calculations. It sounds reasonable. But we think it becomes so extraordinarily complicated that it fails by our third criterion. 3. Administrability — We are not engaged in an academic exercise. The laws must be can administrable. It is one thing for different with all of ourusown. economic to wish for systems a Platonic be ideal made by to which interface merchandise appropriately from _ 9 - In making that decision we must deal with human beings who actually work in government — and who work in the plants and offices around the world with whom we must communicate. We cannot have a system suitable solely for economists and CPA's; we cannot have a system in which the relevant facts cannot be developed from ground zero in a matter of months. We want a system allowing foreign suppliers to plan — to avoid dumping — and enabling U.S. industry to invoke the dumping law where appropriate without excessive difficulty for either side. We are concerned about the allocation of resources by parties and the government in making our present to-the-penny calculations and adjustments, when it is a macro-economic problem with which we are dealing. Furthermore, we must use a system that courts can review when our determinations are challenged by either side (as if there were only two!). Again, our proposed rule tries to deal with these problems bv buildinq in substantial part on Customs Service traditions of computing costs of production for a variety of valuation purposes not limited to the Antidumping Act. Nevertheless, we recognize the unique problem of selecting the country that is supposed to be at a "comparable stage of economic development" to the SCE in question. Can such a country be located with relative ease and precision? Must it be only one country or can any one of ten or twelve do? Should they have aspects of comparability other than GNP? Should the Eastern European countries always be compared to countries of Western Europe, or would a Latin American country be equally appropriate? We believe the problem is less difficult than posed and that any one of a number of comparable countries would serve the intended purposes of the regulation. Our proposal moreover cannot be used unless our personnel have access to the plants and records of enterprises in economies and societies substantially different than our own or even those with which we usually deal. Indeed, developing this type of data — input factors -- may require a degree of cooperation by the foreign supplier substantially greater than is required when only sales records are examined. (On the other hand, it may not be much different from what has become a virtually "routine" §205(b) cost-of-production analysis.) Our proposal does require the "second stage" of developing and then attempting to verify a cost study in the second country of reference. In that connection our concern is how bona fide the bids and other data can be when all involved are likely to know that they are being developed solely for a certain purpose with no real market discipline. These concerns do suggest that a "trigger" concept, either on a quantitative or price principle, would be an appealing alternative. However, based on our experience with the first such trigger inwethe sector, I cannot regard SOE's. a viable, If generalized by mechanism "triggers" basis contemplate forsteel structuring routine trade government with SCE's it or as - 10 - calculation and publication of foreign production costs and prices of a wide assortment of products, and the monitoring of imports to observe such triggers, even present volumes of trade are too large and varied to support the infrastructure investment needed to make such a system work. A crisis, as in steel, in a limited product area, warrants such extraordinary effort. Trade with SCE's and SOE's does not. ****** Churchill is reputed to have said that democracy is the world's worst form of government — unless one considers the alternatives. We recognize numerous problems with our proposed approach. But it has evolved after considerable thought and effort as one way of meeting the three criteria I have addressed and, at least so far, has seemed a "least worst" solution. But before we put it into effect we wanted the benefit of this gathering: to hear how others approach these problems and, hopefully, how they would approach it if they were in my shoes. Your frank comments and proposals will be welcome and considered. O00O EMBARGOED FOR RELEASE 3:30 p.m., July 20, 1978 Press Contact: l Non-Press Contact: Robert E. Nipp 202/566-5328 202/566-8235 566-8651 566-5286 TREASURY ANNOUNCES TASK FORCE REVISION, FOURTH QUARTER ADJUSTMENT, PRODUCT CHANGES, AND GREAT LAKES FREIGHT RATE ADJUSTMENTS The Treasury Department'announced today an increase of 4.4 percent in the average estimated cost per ton of finished steel mill products for integrated Japanese producers. These costs of production are used as the basis for setting trigger prices for major steel mill products under Treasury's Steel Price Mechanism (TPM). The 4.4 percent increase is derived from (1) an upward revision of the originally calculated costs of production of integrated Japanese steel mills and (2) a quarterly adjustment for the fourth quarter of 1978 reflecting an updated yen-dollar exchange rate. The increased trigger prices resulting from • these changes will apply to shipments exported on and after 'October 1, 1978. The Department also announced: —changes in numerous trigger prices and extras of individual products covered by the TPM; —new TPM coverage of certain steel mill products; —elimination of stainless steel pipe and tube from the TPM in the light of the International Trade Commission's determination that imports of such products from Japan have not caused or threatened injury to a U.S. industry;and —a downward adjustment in the freight rate applied to imports of four steel mill products into the Great Lakes . B-1055 "*«2^" THE TASK FORCE'S REVISIONS The upward revision of the average production costs is based on the work of a 9-person Task Force consisting of steel engineers, economists, accountants, and Treasury rep~ resentatives. The group reviewed Japanese cost submissions, conducted extensive meetings with representatives of the Japanese Ministry of International Trade and Industry (MITI) and steel producers, and made on-site inspections of eight Japanese steel plants. Three key issues identified by the Task Force have been re-evaluated as follows: — Operating rate: The Task Force has revised Japanese production costs using a 5-year average operating rate. This change increases the cost of production by about $18 per net ton over the original calculations (which used an 85 percent operating rate — the average experienced by the Japanese steel industry over the past 20 years). — Manhours per ton: The Task Force confirmed the adjustment made to Japanese data in January, increasing the manhours per crude ton to 6.35 manhours per net ton. The net result is no change in tfie labor cost component of original trigger prices. — Yield: The Task Force has revised the yield percentage from 80 percent to 82.7 percent, the effect of which is to reduce Japanese production costs by about $12 per net ton. In addition, part of the output treated as yield loss -and formerly valued as scrap — has been revalued as secondary quality material, resulting in a $9 yield credit (which is $3 more than the previous scrap credit). In total, a downward revision of costs by $15 per net ton is attributable to the yield adjustments. The above changes necessitated some adjustments in "other expenses" and capital charges, including profit. Profit is charged at 8 percent of all non-capital costs. The Task Force also revised the trigger price relationships between certain major flat rolled products as follows: -3- Product Jan. 1978t Task Force Original Revised Trigger Base Trigger Price Price Per net ton $ 210 (2,000 lbs.)217 311 323 375 366 338 315 433 426 431 472 Hot rolled sheet Galvanized sheet Tin-free steel Black plate Single-reduced tin plate Double-reduced tin plate The effect of these changes is to increase the weighted average of all trigger prices (based on 1977 import volumes) by about 0.6 percent. FOURTH QUARTER ADJUSTMENT Apart from the revisions of estimated average costs, Treasury has announced an upward revision in production costs for the major integrated producers to reflect a yen:dollar exchange rate of 215 (the average for May 15 through July 14) When this adjustment is applied to the Task Force's revised average cost per ton of finished steel, and is added to the Third Quarter adjustment, the result is an average cost of $329.42 per net ton for the Fourth Quarter of 1978 — an increase of 3.36 percent over Third Quarter trigger prices. * For electric arc producers, the Fourth Quarter adjustment consists of not only the above exchange rate adjustment but also a wage increase of 3.03 percent. The result is an effective base price for product groupings as follows: Fourth Quarter Trigger Price Product Group Group A: Equal angles; unequal angles; channels; I-beams (S4 through S8). $224.09/net ton The yen actually appreciated by 5.1 percent in this period. However, the new yen rate of 215 is applied only to that part of the average production costs (e.g. labor) that is denominated in yen, as distinguished from the part denominated in dollars (e.g. coal). The result is an overall 3.36 percent cost increase above the Third Quarter attributable to the exchange rate change. In accordance with the previous quarterly adjustment announced May 5, the yen rate is derived from the average rate quoted in Tokyo for the 60-day period preceeding the calculation of the quarterly adjustment. -4Group B: Hot rolled strip from bar mills; merchant quality hot bars, hot-rolled round bars, squares, and round cornered squares; bar size channels. Group C: Concrete reinforcing $222.29 bars, plain and deformed. $250.90 CHANGES IN PRODUCT COVERAGE The Department also announced adjustments in, and additions to, the trigger prices and extras of many individual products, including hot rolled alloy bars and rods, cold finished carbon steel bars, cold rolled sheets and motor laminations. Many of these adjustments have been based on investigations of claims that gaps in coverage or other anomalies existed in previously published trigger prices. In addition, TPM coverage has been expanded to include electric resistance welded pipe and tube, certain structural shapes, and hot rolled band. Stainless pipe and tube has been dropped in the light of the determination by the International Trade Commission that imports of such products have not caused or threatened injury to a domestic industry. These product changes will take effect immediately, subject to a grace'period for shipments under pre-existing fixed-price contracts which enter on or before August 31, 1978. GREAT LAKES FREIGHT RATES After public hearing and comment, the Department has made appropriate adjustments in the freight rates applied to imports through Great Lakes ports of entry of steel plate, hot rolled sheet, cold rolled sheet, and wire rod. The revised Lakes freight rates per metric ton are $31 (from $35) for hot rolled sheet, $31 (from $35) for cold rolled sheet, and $31 (from $40) for steel plates. These are effective immediately. No adjustment to the freight rate for wire rod was previously proposed. Based on the hearing and comments, however, an adjustment from $45 to $43 per metric ton will be made effective for shipments entered after September 1, 1978. 5 PROSPECTIVE COVERAGE AND ACTION Finally, the Department announced that it intends in the near future to publish more complete trigger prices and appropriate extras for certain wire products, including bright basic wire, galvanized wire, barbed wire, bright high carbon wire, oil tempered high carbon wire, galvanized high carbon wire and galvanized wire fencing. In addition, trigger prices for continuous butuwelded pipe are being studied, and additional information has been sought from MITI on various grades of pipe. If adjustments are found warranted, they will be made and announced promptly. # # * THE ATTACHED PACKAGE CONTAINS THE FOLLOWING MATERIALS: Part I - TASK FORCE REVISIONS Part II - FOURTH QUARTER ADJUSTMENT Part III - PRODUCT CHANGES Part IV - GREAT LAKES FREIGHT RATES PART I DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY NOTICE Revisions by Treasury Steel Trigger Price Task Force I. INTRODUCTION AND SUMMARY Most of the trigger prices announced to date by the Treasury have been based on aggregate average cost data compiled by the six largest Japanese integrated steel companies, as submitted to the U.S. Government by the Japanese Government (Ministry of International Trade and Commerce) in December 1977. The Steel Trigger Price Task Force was formed in March 1978 to review the data thus submitted and the methodology used, as well as to perform additional analysis and research on Japanese steel production costs. Based on the review, possible adjustments to the average cost as well as individual product cost relationships and "gaps" and "anomalies" in product coverage were considered. The 9-person Task Force consisted of two steel engineers, two economists, two accountants with knowledge of Japanese accounting practices, and three representatives of the Treasury Department and Customs Service. The Task Force visited several U.S. plants and conducted extended discussions with U.S. steel company representatives, focusing on the methodology for calculating steel production costs. The Task Force also reviewed dozens of written submissions by interested parties that either raised questions about cost-related aspects of the trigger price mechanism or pointed out gaps or anomalies in the system as originally structured. In Japan, the Task Force conducted numerous discussions with Japanese MITI officials and steel industry representatives. In these discussions, the Task Force probed the cost information submitted by MITI in December 1977 and made numerous requests for additional data. The Task Force also visited eight Japanese steel mills, five of which the Task Force itself had selected. These visits consisted of (1) a tour of plant facilities selected by the Task Force and other facilities chosen by the plant management; and (2) discussions with plant managers and mill supervisors concerning specific aspects of production practice, performance data, and production costs. -2The result of the Task Force's analysis is an upward revis on of the average costs of the six largest integrated Japanese steel producers from $297.80 to $300.76 per net ton of finished product. The principal changes are: — Operating rate: The Task Force has revised Japanese production costs using a five-year average operating rate. The change increases the cost of production by about $18 per net ton over the original calculations (which used an 85% operating rate — the average experienced by the Japanese steel industry over the past 20 years). — Yield: The Task Force has revised the yield percentage from 80% to 82.7%, which reduces Japanese production costs by about $12. In addition, part of the output treated as yield loss — and formerly valued as scrap — has been revalued as secondary quality material, resulting in a $9 yield credit (which is $3 more than the previous scrap credit). In total, the yield adjustments result in a downward revision of costs by $15 per net ton. — Other: The above changes necessitated some adjustments in "other expenses" and capital charges, including profit. Profit is charged at 8% of all non-capital costs. Details of these changes are explained below. II. REVISIONS IN AVERAGE PRODUCTION COSTS The Task Force has made revisions in various components of cost that comprise the average cost per ton of finished product. To explain these revisions, two adjustments of prime importance are first explained because they permeate all of the identified cost components. These adjustments are in (i) the capacity utilization used to calculate fixed costs per unit, and (ii) the yield of finished steel mill products from raw steel. Based on these adjustments, specific changes in the identified cost components — raw materials, labor, other expenses, and capital charges — are calculated. A. Capacity Utilization The allocation of fixed costs of production to units produced is based upon an average operating rate over a period of time. Such a calculation cannot be based upon the current operating rate because it would be unrealistic to treat costs at either the high end or low end of an operating cycle as representative for determining "average" costs. For the purposes J- of establishing a threshhold for Treasury investigations under the Antidumping Act, such an average cost figure appears most appropriate. The concept of allocating fixed costs over some "reasonable period of time" is found in Section 205(b) of the Act concerning the determination of sales at less than the cost of producing merchandise and has been interpreted by Treasury to require consideration of operating rates over the most recent business cycle of the industry concerned. In the January 3 trigger price calculations, costs were based on an 85% operating rate, reflecting the average rate of utilization for the Japanese steel industry over the past twenty years. Moreover, MITI assumed that all labor, capital, and "other" expenses do not vary with the rate of capacity utilization. Period of measurement. After a careful examination of the issue, the Task Force recommended and the Secretary has * determined that the minimum period for measuring capacity utilization in the construction of trigger prices should be five years. Since steelmaking assets are long-lived, and the demand for steel is sensitive to fluctuations in general economic conditions, it it necessary to calculate costs at some normal or average utilization rate over the business cycle. This requires a five-year period — 1973 to 1977 — to reflect approximately the shortest reasonable business cycle in the steel industry. Thus, whereas the January cost calculations were based on a twenty-year average capacity utilization in the Japanese steel industry, the Task Force's revisions are based on a fiveyear average. Percentage of capacity utilization. Capacity utilization can be measured as a percentage of either (1) theoretical (or "rated") capacity; or (2) actual (or "effective") capacity.^/ The Japanese steel industry has begun to calculate capacity utilization in terms of effective capacity, taking October of *7 -Rated capacity is an engineering assessment of the theoretical maximum output of one piece of equipment (e.g., a steel furnace). It takes no account of other production constraints, such as coordination with other equipment. Effective capacity attempts to take account of all production constraints that affect actual output and is thus smaller than rated capacity. -41973 — a month of peak output — as 100% utilization.^/ Measured by that standard, the Japanese steel industry"*has been operating at an average of 83.2% over the past five years. That figure is equivalent to a 73.2% operating rate under the theoretical method of defining capacity utilization. In any event, regardless of which definition is used, the salient factor for cost calculations is not the absolute percentage of capacity utilization, but the relationship between current utilization and average (or "standard") utilization. Japanese costs of production for the six largest integrated producers in the first six months of FY-1977 were provided by MITI assuming 95% effective utilization (termed "standard volume"). The Task Force recalculated these MITI costs on a current effective capacity utilization basis of 66.6% (58.6% rated) in the first six months of FY-1977. These latter costs were then adjusted to represent 83.29% effective (73.2% rated) capacity utilization, incorporating the following assumptions: 1. All raw material costs were assumed to be 100% variable (i.e., cost per ton of output is not affected by changes in capacity utilization); 2. Labor costs were assumed to be 50% variable and 50% fixed (i.e., 50% not affected by capacity utilization, 50% varying inversely with capacity utilization); 3. Other expenses: 50% variable, 50% fixed; 4. Depreciation: 10% variable, 90% fixed; 5. Interest: 25% variable, 75% fixed. The treatment of costs as fixed or variable is based upon a large number of factors considered by the Task Force. For example, it is appropriate to treat labor as being 50% affected by capacity utilization even though the original MITI calculations assumed labor to be unaffected by changes in capacity utilization because of certain unique features of Japanese corporate employment practices. The variability of labor is supported by a number of factors: labor hours have dropped — Effective capacity can be measured in different ways. MITI calculated effective capacity at 88% of rated capacity. Another method would be to base effective capacity on peakto-peak output over a period of years. The two approaches will give slightly different results, but are reconcilable. In any event, it is not the absolute number, but the relation between the average capacity utilization and current capacity utilization that is relevant for cost calculations. -5rather sharply with steel output in the past three years; in many cases, attrition of the workforce has occurred through retirement; finally, some workers are now being loaned out to other enterprises. Since reductions in the rate of capacity utilization lead to lower rates of consumption of capital facilities which are banked, 10% of depreciation is assumed to be variable. Similarly, the working capital required to support raw materials, work in process, and final materials is reduced when production declines. Therefore, 25% of interest expense is assumed to be variable. Based on these assumptions and a rated capacity utilization of 73.2%, the average Japanese production costs are approximately' $18 higher than the original cost calculations. The effect of reducing the average rate of capacity utilization upon which trigger prices are calculated is not as large as might otherwise be expected because the change influences only capital costs and "other expenses". As explained below, labor costs have already been adjusted to reconcile the original MITI submission with published*statistics. That prior adjustment thus mitigated the effect of the capacity utilization adjustment now made by the Task Force, and no change was now made to the labor component. B. Yield The Task Force examined Japanese production practices carefully in order to obtain a measure of the yield from crude steel (the first solid state) to finished products. In addition, official industry and government publications were analyzed in order to reconcile the estimated flows of crude, intermediate, and finished products. Based on these studies, the Japanese yield — having been lowered from the 86.5% claimed by the Japanese to 80% for the January cost calculations — has been raised to 82.7% for a number of reasons. The technology used by the Japanese integrated producers is of a very recent vintage. They utilize process computers far more extensively than U.S. companies. Their rolling mills allow the production of finished products with minimal yield losses and crown. Continuous casting is far more extensively used than in the U.S. Finally, Japanese plants are much newer, allowing them to roll larger coils from longer slabs than is generally the U.S. practice. Specifically: -61. Continuous casting. The Japanese producers utilize continuous casting, for 35.1% of their raw steel production, as compared with 10.5% in the U.S. in 1977. By itself, this increases yield by 3.23%, but it also increases the yield from ingots to slabs because the number of killed, hot-top ingots is reduced. In total, the effect of greater continuous casting in Japan is to increase the integrated producers' yield to 5.9% over their U.S. counterparts. 2. Computer process control. The use of computers to control the production processes from primary production to product finishing provides a substantial increase in yield for the Japanese integrated producers. These computers increase yield through improvements in the "provisioning" of ingots and slabs (i.e., the more precise matching of ingot and slab size to final product to minimize yield loss), the improved scheduling and loading of production, improved quality, and better order and inventory control. The effect of these process controls is to increase yield by an estimated 3.2% over U.S. experience. 3. Design of plant and equipment. The newer facilities in Japan allow their producers to roll larger, high quality products because of: — Large continuous caster cross sections — Long slab capacity in reheat furnaces — In-process scales for weighing products — Large rolls on rolling mills — Great distance between rolling-mill stands — Roll bending — Large coilers — Long run-out tables — Large cooling tables The effect of all of these plant characteristics is to improve yield by an estimated 1.8%. 4. Product mix. The Japanese integrated firms produce a smaller proportion of coated products than U.S. firms, more large structural shapes, more wire rods and slightly less uncoated flat-rolled products. Given Japanese yields on each product, this product mix increases their yield by 0.5%. The combined effect of the above influences upon yield is to give the Japanese producers at least an 11.4 percentage point advantage over U.S. producers who reported a 71.3% yield in 1976. Therefore, the revised base trigger prices incorporate an 82.7% average yield from crude to finished steel. -7Since the Japanese integrated producers reported an 86.5% yield in their original data submission through MITI, the difference (3.8%) in finished steel production between that figure and the 82.7% figure now adopted by the Task Force must be given a value. The Task Force has decided to apply a credit representing the value of this production,' treating it as neither prime quality product nor scrap, but as "secondary quality" material. Accordingly, the January "scrap credit" — re-labeled a "yield credit" — has been raised from $5.96 to $8.90 per net ton of finished product. C. Raw Materials Component Basic raw materials include iron ore, coal, purchased scrap, fuel oil, and electricity. "Other" raw materials include ferroalloys, lubricants, water, rolls, alloying materials, and limestone. "Other" raw materials also include fees paid for services performed by subsidiaries. The principal item of this type is, for some firms, a coke processing fee (i.e., some Japanese steel plants buy coal and send it to a subsidiary for coking, paying a fee for such processing). The Task Force has reviewed both the basic raw materials and "other" raw material costs provided by MITI and published in the January 3 release, and has examined extensively the practice of having the coking operation done by a subsidiary. It also examined the coal and coke usage ratios based on all available information. The Task Force has found no reason to correct or adjust the cost for raw materials published on January 3. Thus, the only revision that has been made to the Japanese data submission on raw materials is an exchange rate adjustment on "other" raw materials from 242.5¥ = $1 to 240¥ = $1 — the applicable yen/ dollar rate at the time the raw materials costs were first calculated. D. Labor Costs In the January 3 release, labor costs were shown as $54.85 per net ton of crude steel at standard volume. In deriving this figure, Treasury raised the original manhours estimate provided by MITI to 7.0 manhours per metric ton to correspond more closely with other available statistics. After careful examination of the factors observed and data gathered in Japan, the Task Force believes the January manhours adjustment accurately reflects the labor requirement at the new average capacity utilization. Accordingly, the January calculation of total labor costs has not been changed. -8The $8.64 hourly labor costs reported by MITI for 1977 includes all costs associated with labor — whether for direct employees or subcontracted or loaned-out workers. Similarly, the January 3 estimate of 7.0 manhours per metric ton of crude steel (6.35 per net ton) embraces all workers, including head office employees, plant employees, and subcontract workers (37.8% of the total). The figure of 7.0 manhours per metric ton was derived from two sources: (1) a MITI submission; and (2) process-by-process manhours per ton data acquired by the Task Force in Japan. Data from both sources were adjusted to the standard volume manhours per ton, applying the assumption that 50% of labor varies with capacity utilization, and 50% is fixed. The processby-process data were compared with U.S. estimates, and their validity was also assessed by on-site inspection of work practices in Japanese plants. Both the MITI submission and process-by-process manhour data gave similar total manhour per ton results. Further, both aggregate and process-by-process labor utilization in Japan are in line with those in the more efficient U.S. plants. However, the 7.0 figure shown for Japan excludes work performed in those operations where a complete service was paid for on a fee basis by a Japanese steel producer. For example, as noted earlier, in some Japanese firms, coke production services were paid for on a fee basis, so coke production workers were excluded from that firm's manhour data. In that circumstance, the Task Force assured itself that the fee for coke production services was included in that firm's costs for "other" raw materials. E. Other Expenses Because of its residual nature, the category "other expenses" is difficult to measure and verify. The representatives of MITI and the major i.producers Repairs have indicated this category embraces the following ii.items: Maintenance iii. iv. v. vi. vii. viii. ix. X. xi. xii. xiii. xiv. XV. Utilities (excluding electricity) Water Oxygen Travel Design fees Enterprise taxes Advertising Postage Entertainment Professional dues Standards inspection Books Printing -9No one of these items accounts for as much as $3 per net ton of finished product. In the January 3 release, these other expenses were shown as totaling $19.39 per net finished ton. Since MITI treated these as fixed expenses, this estimate is consistent with $24.74 at actual 1977 volume. In their financial statements for FY-1977, the six major integrated Japanese steel companies reported total materials and other expenses of $182.62 at an exchange rate of 240 yen per dollar. The total of raw materials and other expenses at actual volume per the January 3 announcement may be calculated at $178.10, or only slightly below the calculation based upon the public financial statements. The Task Force used the MITI report of "other expenses" and adjusted for the revised standard volume and a finished product yield of 82.7%. The final calculation, therefore, is $24.03 per net finished ton for the "other expenses" component of costs. F. Capital Charges The necessary costs of capital — interest, depreciation, and profit — have been calculated on the basis of the revised capacity estimate for standard volume. Depreciation is assumed to be 90% fixed, while interest charges are assumed to be 75% fixed — the remaining 25 representing interest charges on working capital which varies with production levels. Depreciation, adjusted to actual volume in 1977, may be calculated from the original MITI submission to be $21.42 per net ton of finished product. This estimate is very close to the amount reported for FY-1977 by the six largest producers in their annual public financial statements. Adjusting for standard volume at the assumed ratio (90% fixed, 10% variable) reduces this figure to $18.64 per net ton. Adjusting to a yield, for finished products of 82.7% raises the figure to $19.50. Interest is calculated to be. $20.77 per net ton at actual volume, somewhat above the $19.10 per ton for FY-1977 shown in the published financial statements. Since interest charges vary directly with several factors — work in progress, the level of raw materials inventories, and the level of finished product inventories — total interest expense should be related to the volume of production. An analysis of the assets of the six major companies suggests that approximately 25% of interest charges are for this working capital and the remaining 75% are fixed. At the revised standard volume, therefore, interest per -10ne t finished ton is $18.47 based upon the initial MITI submission. Finally, adjusting to an 82.7% yield from raw steel to finished product produces the calculation of $19.32 per finished ton reported above. Returns to capital were expressed in the January 3 announcement by using the 8% of all costs princip le found in Section 206 of the Antidumping Act for calculating "c onstructed value". This was the equivalent of a 13. 1% before-tax return on total steelmaking assets, a reasonable return based upon the risk level of the industry. In the curre nt revision, p rofit is again charged at 8% of all non-capital co sts — $250.79 per net ton. Therefore, profit is calculated to be $20.06 per net ton. This raises total capital charges from $50.62 in the January 3 calculation to $58.88 per net ton of fi nished product G. Summary of Cost Revisions Overall, the most significant revisions made by the Task Force derive from (1) the lowering of the Japanese capacity utilization rate (which increased costs by about $18 per net ton) and (2) the raising of the Japanese yield ratio and the creation of a secondary quality material credit (which together reduced costs by about $15). In terms of each cost component, the revised figures and the original January 3 estimates are as follows: Cost of Production per Net Finished Ton for Six Integrated Japanese Producers Assumptions: 83.2% of effective capacity (73.2% rated) and 82.7% yie January 3 Estimate.*/ Revised Estimate $ 84.90 Basic Raw Materials (per raw ton) $ 84.90 47.76 Other Raw Materials (per raw ton) 47.26 54.87 Labor (per raw ton) 54.85 —Total Labor & Materials (per raw $187.53 $187.01 ton) —Total Labor & Materials per $226.76 $233.76 finished net ton (yield factor) 24.03 19.39 Other Expenses 19.50 16.79 Depreciation J 19.32 33.82 > Interest ~L 20.06 -5.96 Profit -8,90 $297.80/NT Yield Credit $300.76/NT $328.26/MT Total Costs */ $331.53/MT January 3 costs assumed 85% effective (74.8% rated) -The capacity utilization and 80% yield. Accordingly, the column of January figures reflects those assumptions. -11Both totals reflect costs prior to any adjustments announced for the Third and Fourth Quarters. III. CHANGES IN SELECTED FLAT-ROLLED BASE TRIGGER PRICES As part of its work, the Steel Task Force conducted a comprehensive review of the structure of, and relationships between, the trigger prices for flat-rolled products. Data on costs of producing individual products were collected from a number of producers in different countries. The Japanese producers also supplied some detail on the structure of their costs. Finally, the Task Force constructed a detailed inputoutput model of flat-rolled production processes. As a result of its investigation, the Task Force has recommended that minor adjustments be made in the trigger prices for hot rolled and galvanized coils. Larger revisions have been recommended for several tin-mill products, particularly doublereduced tin plate. All changes in base trigger prices described below include the effect of the increase in the estimated average cost of production of all products calculated by the Task Force. Hot rolled sheet. The base trigger price on hot rolled sheet is being increased 3.3% to reflect the more realistic assessment of finishing costs, including tempering and side trimming. An extra is being developed for theoretical billing of hot rolled sheet, and a trigger price has been set for hotrolled band, as reported in accompanying Treasury releases. Galvanized iron sheets in coil. The price of galvanized iron sheet in coil is being increased by 3.9% in order to reflect more accurately the yield loss in producing galvanized sheet from cold-rolled sheet. The original galvanized sheet coefficient submitted by MITI was found to contain an excessive yield gain for the galvanizing process. Tin mill products. Data received from numerous other producers, including North American firms, suggests that the mark-up of single-reduced tin plate over cold-rolled sheet is excessive. Therefore, the base price for single-reduced tin plate is being reduced 1.6%. With respect to double-reduced tin plate, the original MITI submission assumed costs on par with single-reduced tin plate. A reasonable differential between single- and doublereduced tin plate, given cost estimates submitted by other sources, requires a 9.5% increase in the extra for 55# basebox weight with a .25% coating. Other extras will be adjusted accordingly. PART II DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY NOTICE Imported Steel Mill Products Trigger Price Mechanism: Fourth Quarter Revision of Trigger Prices The Treasury Department hereby revises trigger prices for imported steel mill products for the Fourth Quarter of 1978. Each quarter, revisions are made to reflect changes in, e.g., the dollar-yen exchange rate, raw materials costs, and labor usage rates. In the current instance, the Fourth Quarter revisions build upon the revised average costs ($300.76 per net ton) as recommended by the Steel Task Force. Adjustments for the Fourth Quarter (effective for all shipments exported on or after October 1, 1978) reflect a yen exchange rate of 215 yen per dollar (the average for May 15 through July 14). This results in an upward revision of 3.36% for products produced by the major integrated producers. Beyond the yen rate change, for electric furnace producers a 3.03% increase in wage rates is applied, resulting in an overall increase of 4.6% for products produced by these producers. The adjustment methodology may be summarized as follows: for the integrated steel producers, the new cost per average ton of finished steel products (as reconstituted by the Task Force and published today) is revised to reflect the Third Quarter adjustment (announced May 5, 1978) and then to reflect the applicable yen exchange rate of 215 for the Fourth Quarter. For the integrated producers, there are no raw materials adjustments (because major raw materials supply contracts are unchanged from prior quarters) and no labor c^st adjustment (because the FY-1978 wage increase was reflected in the adjustments previously made for the Third Quarter). The resulting new average base price for the products made by the integrated producers is $329.42 per net ton ($363 per metric ton)' This base price will be effective October 1, 1978. -2For the electric arc furnace producers, the 215 yen rate is applied for the Fourth Quarter, and a 3.03% wage increase is applied.*/ The resulting new base price for products made by the furnace producers is: 4th Quarter Base Prices Group A: Equal angles; Net Tons Metric Tons unequal angles; channels; I-beams (S4 through S8). $224 $247 Group B: Hot rolled strip from bar mills; merchant quality hot bars, hot-rolled round bars, squares, and round cornered squares; bar size channels. $251 $277 Group C: Concrete reinforcing bars, plain and deformed. $222 $245 A. INTEGRATED PRODUCERS The Fourth Quarter adjustment is interrelated with the basic revision in average costs undertaken by the Department's Steel Task Force, which has reviewed the trigger costs announced January 3, 1978. The review has established a new original base trigger cost of $300.76 per net ton of finished product (formerly $297.80). This base change, plus the Task Force's restructuring of cost components, affect the quarterly revision calculations. Recalculation of Third Quarter Revision. Using the Task Force's revised base of $300.76 per net ton of finished product, Third Quarter revisions were recalculated before applying Fourth Quarter revisions. This recalculation is done purely for purposes of facilitating the Fourth Quarter revision and is not meant to change applicable trigger prices for July 1 to September 30, which remain as published ln_the _ Treasury release of Mav 5. 1978. Thus, the raw material, labor costs, and exchange rate changes previously announced on May 5 for the Third Quarter were applied, resulting in an increase to $318.73. Althougn - In addition, a minor adjustment (amounting to $0.50) is made to correct an error discovered in the Third Quarter revisions. CJ the raw material, labor, and exchange rate changes were precisely those announced on May 5, their dollar effect is now greater because of the Task Force's revisions in the cost structure. Under the new structure, a greater proportion of Japanese production costs are yen-denominated, and hence the yen exchange rate has a greater overall effect. Were they actually applied, increase for the Third Quarter would be 5.97%. Calculation of Fourth Quarter Revisions. For the integrated producers, a new yen exchange rate of 215 is applied for the Fourth Quarter, building on the recalculated Third Quarter base ($318.73). For this group of producers, no further significant changes in other input costs has occurred. Hence, the Fourth Quarter base is $329.42/NT, or 3.36% above revised Third Quarter costs* Table I below shows revised costs per ton of finished product (as per Task Force revisions) and the appropriate increase to reflect the Fourth Quarter of 1978. These are expressed in metric tons, consistent with the prices published by the Customs Service, and a conversion to net tons is shown for comparative purposes. Table I Revised Estimates of Japanese Costs of Production: Integrated Producers ($ per metric ton of finished product) Basic Raw Materials Other Raw Materials Labor Other Expenses Depreciation Interest Profit Yield Credit Total $/MT Total $/NT Rev.Avg. Cost (MT) 1/9/78 Third Quarteri/ Fourth Quarter Adjustment $113.17 63.66 73.14 26.48 21.49 21.30 22.11 -9.81 $331.54 $300.76 $116.20 67.60 80.86 28.12 22.82 22.62 23.42 -10.31 $351.33 $318.73 $116.20 71.06 85.02 29.56 23.99 23.78 24.14 -10.57 $363.12 $329.42 This revised Fourth Quarter base price of $363.12 per metric ton will be used to calculate base prices for the Fourth Quarter for each product produced by the integrated producers. See the underscored proviso on the previous page concerning the limited purpose for which Third Quarter numbers are recalculated. -*+- B. ELECTRIC FURNACE PRODUCERS Tables II-A, II-B, and II-C show original (March 27 publication) revised Third Quarter and Fourth Quarter costs for products made by electric furnace producers, Groups A, B, and C respectively. Profits are now being calculated at a standard 8% on the total of raw material, labor, and other costs for each respective group. Because of this revision in profit calculations, the Third Quarter costs shown are slightly above those published May 5.V Recently, electric furnace labor contracts, have been renegotiated in Japan, increasing labor costs 3.03% per hour. Further, the yen has appreciated against the dollar from 226 (used for the Third Quarter calculations) to 215 (to be used for the Fourth Quarter). Thus, as shown in Tables II-A, B, and C, Fourth Quarter costs are above Third Quarter costs by 4.64% in Group A, 4.67% in Group B, and 4.53% in Group C. TABLE II-A Revised Estimates of Japanese Electric •nace Production Costs: Group A Product (U.S. $/metric ton of finished product) March 27 Release Third Quarter Fourth Quarter Basic Raw Material $115.87 $140.43 $146.61 Other Raw Material 31.32 32.28 Labor 24.52 26.03 Other Expenses 10.06 10.68 Depreciation 5.47 5.81 Interest 6.14 6.52 Profit 15.32 16.75 Scrap Credit -1.94 -2.46 Total/MT $206.76 $236.04 Total/NT $187.62 $214.14 33.10 28.17 11.23 6.11 6.86 17.52 -2.59 $247.01 $224.09 1 / - Group A products are: Equal angles; unequal angles; channels; I-beams (54 through 58). 17—: Again, the Third Quarter recalculations accomplished here are done solely to facilitate the calculation of Fourth Quarter revisions. Applicable trigger prices during July to September 30 remain as published May 5. -5TABLE II-B Revised Estimates of Japanese Electric p/ Furnace Production Costs: Group B Products(U.S. $/metric ton of finished product) Basic Raw Materi al Other Raw Materi al Labor Other Expenses Depreciation Interest Profit Scrap Credit Total/MT Total/NT March 27 Release Third Quarter Fourth Quarter $122.59 37.00 27.94 12.28 6.96 8.78 17.07 -2.14 $230.48 $209.09 $150.97 38.13 29.65 13.04 7.39 9.32 18.54 -2.78 $264.23 $239.71 $157.62 39.10 32.10 13.71 7.77 9.80 19.40 -2.92 $276.56 $250.90 2/ — Group B products are: Hot rolled strip from bar mills; merchant quality hot bars, hotrolled round bars, squares, and round cornered squares; bar size channels. TABLE II-C Revised Estimates of Japanese Electric ~ / Furnace Production Costs: Group C Products— (U.S. $/metric ton of finished product) Basic Raw Materi al Other Raw Materi al Labor Other Expenses Depreciation Interest Profit Scrap Credit Total/MT Total/NT March 27 Release Third Quarter Fourth Quarter $114.51 33.82 19.55 12.68 5.60 5.63 15.18 -2.00 $204.97 $186.00 $139.13 34.85 20.76 13.47 5.95 5.98 16.66 -2.44 $234.36 $212.61 $145.28 35.74 22.48 14.15 6.25 6.28 17.41 -2.56 $245.03 $222.29 -Group C products are: Concrete reinforcing bars, plain and deformed. -6As noted, no change has been made in the basic assumptions upon which electric furnace costs were originally calculated (see May 5 release). The only methodological change is in the application of the 8% profit as described above. However, a further revision in steel furnace costs, following the approach developed by the Task Force, can be anticipated. All product categories whose costs are related to the electric furnace average costs will have percentile trigger price increases matching those of the respective applicable electric furnace group. Secretary of the Treasury 19JUU978 Dated: PART III DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY NOTICE New and Adjusted Trigger Base Prices and "Extras" for Imported Steel Mill Products I am hereby announcing (1) new trigger base prices and "extras" for products not previously covered by the Trigger Price Mechanism and (2) adjustments to, and additional "extras" for products for which trigger prices have been previously announced. Attachment 1 lists the specific products involved and describes the action being taken. These trigger prices will be used by the Treasury Department in monitoring imports of these products under the trigger price mechanism. Accordingly, a number of pages in the Steel Trigger Price Handbook are being reissued to reflect these actions. Description of the trigger price mechanism may be found in the "Background" to the final rulemaking which amended regulations to require the filing of a Special Summary Steel Invoice (SSSI) with all entries of imported steel mill products (43 F.R. 6065). These base prices, and extras, and adjustments are based upon information made available to the Treasury Department by the Japanese Ministry of International Trade and Industry (MITI), as well as other information available to the Department. All the trigger prices being announced here will be used by the Customs Service to collect information at the time of entry on all shipments of the products covered which are exported after the date of publication of this notice. However, the following rules will be aplied to entries of these products covered by contracts with fixed price terms concluded before the publication date of this notice: 1. Contracts with fixed price terms between unrelated parties: If the importer documents at or before the time of entry that the shipment is being imported under such a contract with an unrelated party, the entry will not trigger an investigation even if the sales price is belovv the trigger price, provided that entry is made on or before August 31, 1978. However, failure to initiate an investigation will not diminish the right of affected interested persons to file a complaint with respect to such imports under the established procedures for antidumping cases. - 2 - 2. Contracts between related parties: If the importer documents at the time of entry that the shipment is being imported under a contract with a related party and the shipment is to be resold to an unrelated purchaser in the United States under a contract with fixed price terms concluded before the publication date of this notice, the entry will not trigger an investigation even if the sales price is below the trigger price, provided that delivery is made on or before August 31, 1978. While these sales will not as a rule trigger a self-initiated antidumping investigation, information concerning such sales will be kept as a part of the information in the monitoring system and will be available in the event that an antidumping petition is filed with respect to such products sold by that producer or the Treasury Department decided to self-initiate an antidumping investigation of such products.based upon subsequent sales. Treasury intends to publish more complete trigger prices and appropriate extras for the following wire and wire products classified as steel mill products by the American Iron and Steel Institute: bright basic wire, (TSUSA Product Category Nos. 609.4010 and 609.4125), galvanized wire (TSUSA Nos. 609.4040 and 609.4165), and barbed wire (TSUSA No. 642.0200). We also intend to publish trigger prices and appropriate extras for bright high carbon wire and oil tempered high carbon wire (TSUSA Nos. 609.4055 and 609.4315), galvanized high carbon wire (TSUSA Nos. 609.4065 and 609.4365) and galvanized wire fencing (TSUSA Nos. 642.3510, 642. 3530, 642.3560 and 642.3570). Complete trigger price coverage already exists for baler wire (TSUSA No. 609.4120). The Treasury Department has been asked that welded wire fabric (TSUSA Nos. 642.8010 and 642.8020) be included in the trigger price mechanism. This product is not presently covered because it is not classified as a steel mill product by the American Iron and Steel Institute. However, as indicated in the Solomon Report, the Customs Service has been alerted to the risk that fabricated steel products, such as welded wire fabric, may substitute for the more basic steel mill products in U.S. imports. Should sales of such products provide significant opportunities for evasion of the intended relief of the trigger price mechanism, Treasury will give prompt consideration to any appropriate action, including any antidumping petition which may be filed. - 3 - Stainless Welded Pipe and Tubing (AISI Category 14) is being removed from the Trigger Price System. The International Trade Commission recently found that imports of these products at less than fair value from Japan were not causing or threatening to cause injury to U.S. industry. (A) ft)C^6d^A*X^M_. Secretary of the Treasury Dated: TABLE OF PRODUCT ADDITIONS AND ADJUSTMENTS 7-19-78 AISI Category & Product Description Type of Action Description of Action 2 Hot Rolled Alloy Rod Coverage of add itional grades Extended Coverage to 55 additional grades including grades in A.I S.I. series, 1300, 4000, 4800, 5000, 6000, 8000, and 94 B 00. Extras for Thermal Treatment, Aircraft Quality, Bearing Quality and Vacuum Degassing added. Boron extra added for all grades. For grade A.I.S.I. 9254 Grade extras added for 5 additional grades and Boron extra added. Size extras added extending size range, thermal treatment and vacuum degassing extras added. For Grade 52100: Grade extras added for two additional grades; size extras added extending size range, thermal treatment extras added. 7 Structural Shapes Additional Coverage Size extras listed for Junior Beams for size 6", 8", 10", and 12". Plates Correction of A Previous Listing Extra Listing for Ultra-Sonic Testing Corrected Railroad Wheels and Axles Action Deferred Only one Plant produces this product in Japan. Under such circumstances, production cost information was considered privileged and not available. TABLE OF PRODUCT ADDITIONS AND ADJUSTMENTS AISI Category & Product Description Type of Action (continued) Description of Action 11 Bars Hot Rolled Alloy Extended Coverage Extended coverage to 64 additional grades of Grades and including grades in the A.I.S.I. series, Extras 1300, 4000, 5000, 6000, 8000, and 94 B 00. Size extras added extending range of sizes Thermal Treatment extras added, quality extras for Aircraft, Bearing, and Vacuum Degassing added. Coverage extended to Spring Quality Flats in grades 9260, and 5160. For Grade 52100 added Grade extras for two additional Grades added size extras extending Size Range, Thermal Treatment extras added. 12 Cold Finished Bars Revised Trigger Revised Trigger Price of Grades A.I.S.I. Prices and Extend- 1018, 1215, and 12 L 14. Extended coverage ed Grade Coverage to Grades 1008 through 1029, 1212 through 1215, and added 12 L 15. 14 Electric Resist- New Product Cover ance Welded Struc- age plus extras tural Tubing Produced to Specification ASTM A-500 Electric Resistance welded structural tubing produced to A.S.T.M. Specification A-500 included in Trigger Price Program. Extras listed for Diameter and Wall Thickness, Pickling, Cold Strip, and R.O.P.S. 14 Electric Resist- New Product Cover- Electric Resistance Welded Standard Pipe ance Welded Stand- age plus extras produced to ASTM - Spec A-120 (A-53) inard Pipe A.S.T.M. cluded in Trigger Price Program. Extras A 120 (A-5) for Size, Galvanizing; and Threading and Coupling Listed. TABLE OF PRODUCT ADDITIONS AND ADJUSTMENTS (continued) AISI Category & Product Description Type of Action Description of Action 14 Electric Resist- Coverage of ance Welded Additional Extras Steel Pressure Tubing Extras added for cut to Length Sizes, Quantity, Extra Testing, and Packaging. 14 Electric Resist- Deleted Trigger ance Welded Stain- Price Coverage less Pipe and Tubing Welded Stainless Pipe to ASTM A-312 Grade 304 and Welded Stainless Steel Round Ornamental Tube A.I.S.I. Grade 304 removed from Trigger Price coverage. It may also be noted that the International Trade Commission ruled on July 17, 1978 that domestic producers were not injured by imports of this product at less than fair value. ' G i 15 Seamless Oil Well Casting Coverage of Additional Extras 15 Seamless Carbon Steel Pressure Tubing Additional Extras Grade extras above Base of H, J, and K; added for Grades N, C, and L; and for Grades C-95 and P for Seamless Oil Well Casing not Threaded. Sizes up to 7" in diameter and sizes over 7" in diameter are covered. Grade extras as above added for Threaded Casing and Threaded and Coupled Extras added. Extra for Random Length Deductions added. 16 Cold Finished Wire Rod Additional Coverage Grade coverage for 56 Grades covering AISI Series 1300, 4000, 4800, 5000, 6000, 8000, TABLE OF P R O D U C T AISI Category & Product Description 25 Hot Rolled Band A D D I T I O N S AND A D J U S T M E N T Type of Action New Coverage Description of Action and 94 B 00. Size extras, Thermal Treatment extras, Aircraft Quality extra, Bearing Quality extra, Vacuum Degassed extra, and Cold Finished extra by sizes for all grades. Grade AISI 9254 High Carbon SI-MN-CR Steel plus five other grades covered. Grade extras, Size extras, Thermal Treatment extras, Vacuum Degassed extra, and Cold Finish extra by sizes for all grades. Hot Rolled Band Trigger Price Added. Trigger Price for this product is deleted. The Japanese state they do not export this product to the United States, and have exported it only to certain South-East Asian countries where long term supply arrangements are in effect. The product is a semi-finished product, being unannealed and manufactured with fewer processes and less strict requirements than ordinary cold rolled sheets. Since this product is not widely produced or imported at present, the amount of trade in this product does not warrant establishing a trigger New Coverage and price. Cold Rolled Sheet for Motor Laminations added width and covered as an extra under cold rolled sheets. gauge extras Gauge and width extras are included. 26 Cold Rolled, Full Trigger Price Hard Coiled Sheet, Deleted Feed Stock for Continuous Hot Dip Galvanizing 26 Cold Rolled Sheet Motor Laminations (continued) TABLE OF PRODUCT ADDITIONS AND ADJUSTMENTS (continued) AISI Category & Product Description Type of Action 27 Corrugated Gal- Additional Extra vanized Sheet for Corrugating Added Description of Action An extra for this product has been added i oo l 3-4(A) REVISED TP EXTRAS JUNIOR BEAMS lbs/ft Fed.Reg. Extra $/MT 4.5# 54 6.5# 40 9# 38 10.8# 35 11.8# 35 5-10 REV. TP Fed.Reg. 3 - OTHER EXTRAS Description Ki 11 ed $/MT 21 Fine Grain Charpy +40°F & up L T 16 21 L & T 26 under +40°F L T L & T 21 26 32 Normalize 74 Quench & Temper 127 Normalize & Temper 127 U.S.T. A578 L2, A435, A578 LI (9" or higher grid) (under 9" grid or 1 scanning) Checker (over 1/2") 16 (over 3/4") (over 3/4") 26 21 Pickled & Oiled Up to 0.172" Thickness 21 Over 0.172" Thickness 14 Others To be specified on SSSI 12-1 REVISED TP Fed.Reg. Cold Finished Carbon Steel Round Bar AISI 1018, 19.05mm(3/4") Covers Grades AISI 1008 thru 1029 Category AISI 12 Tariff Schedule Number(s) 608.5015 8 1/2% Base Price per Metric Ton $439 Charges to CIF Ocean Freight West Coast $30 Gulf Coast Atlantic Coast Great Lakes Insurance 1% of base price Handli ng $7 5 4 4 Interest 35 40 58 + extras + ocean freight Extras Size, See Table p. 12-4 $ 9 11 11 15 12-2 REVISED TP Fed.Reg. Cold Finished Round Steel Bar (Free Cutting Steel-Sulfur) AISI 1215, 19.05mm(3/4") Covers Grades AISI 1212 thru 1215 Category AISI 12 Tariff Schedule Number(s) 608.5005 8 1/2% Base Price per Metric Ton Charges to CIF $497 Ocean Freight Handling Interest $30 West Coast $ 7 $10 35 Gulf Coast 5 13 40 Atlantic Coast 4 13 58 Great Lakes 4 16 Insurance 1% of base price + extras + ocean freight Extras Size, See Table p. 12-4 REVISED TP Fed.Reg. 12-3 Cold Finished Round Steel Bar (Free Cutting Steel-Eead) AISI 12L14, 19.05mm (3/4") Covers Grade AISI 12L15 Category AISI 12 Tariff Schedule Number(s) 608.5005 8 1/2% Base Price per Metric Ton $519 Charges to CIF Ocean Freight dling West Coast Gulf Coast Atlantic Coast Great Lakes $30 $7 5 4 4 35 40 58 Interest Insurance 1% of base price + extras + ocean freight Extras Size, See Table p. 12-4 $10 13 13 17 REVISED TP Fed.Reg. 14-1 ELECTRIC RESISTANCE WELDED CARBON STEEL PRESSURE TUBING, FOR USE IN BOILERS, HEAT EXCHANGERS, CONDENSERS, ETC. Category AISI 14 Tariff Schedule Number(s) 610.32 Base Price per Metric Ton Charges to CIF 0.30 per Lb. $461 Ocean Freight Handling Interest $7 $ 9 See Freight Table West Coast 5 11 Gulf Coast 4 12 Atlantic Coast 4 15 Great Lakes Insurance 1% of base price + extras + ocean freight Extras A. Outside Diameter and Wall Thickness B. Note: Other Extras (1 Specifications (2 Steel Requirements (3 Special Dimensional Tolerance (4 Cut Length Extra (5 Quantity Extra (6 Testing Extra (7 Packaging Extra All prices on page 14-3 are to be increased by 5 1/2% for tubing exported on or after July 1, 1978. REVISED TP Fed.Reg. 14-4A ELECTRIC RESISTANCE WELD PRESSURE TUBING EXTRAS (Continued) Cut Length Extra Cut Lengths (Feet) Extra (per cent) Under 10 10 36 40 44 48 To be announced Base 0 to 5 7.5 10 To be announced to 36 to 40 to 44 to 48 and over Quantity Extra Weight (pounds) Extra (per cent) 10,000 or more 5,000 to 9,999 Under 5,000 Base 20 To be announced Testing Extra Non-Destructive or Hydrostatic Testing to ASTM A-450 Base Non-Destructive and Hydrostatic Testing to ASTM A-450 3% Packaging Extra Weight under 1 thru Over 5 per bundle 1 metric ton 5 metric ton metric ton To be announced Base To be announced 14-18 REVISED TP Fed.Reg. ELECTRIC RESISTANCE WELDED STRUCTURAL TUBING TO ASTM A 500 GRADES A, B & C Category AISI 14 Tariif Schedule Number(s) Base Price per Metric Ton 610.39 610.49 .10 per lb 10.5% $343 Charges to CIF Ocean Freight Handling Interest West Coast Gulf Coast Atlantic Coast Great Lakes See Freight Table $7 $ 6 5 4 4 Insurance 1% of base price + extras + ocean freight Extras A. Outside Diameter and Wall Thickness B. Other Extras (1) Pickling (2) Cold Strip Extra (3) ROPS Extra 8 8 11 a* EQ bO W (D o^ cn o^ Basa Prica Including Outaida Dlaaatar (00) / Mall Thlcknaaa <WT) Extras ($/MT) rH M Electric Raalatanca Maldad Structural Tubing to ASTM A 500 Grads A 0 ft C . i > -a AISI 14 TSUSA 610.39 610.49 •H CC ft4 HT/OT t 6/6 3/4 v§ L a 3 2* 6 6 7 6 lO 13 .047 .056 a 6 7 7 7 75 176 .063 .072 367 363 353 353 353 353 353 353 353 367 365 353 353 353 353 353 333 353 .076 .063 .095 .109 .120 353 353 353 353 353 353 353 353 353 353 343 353 353 353 353 353 343 343 343 343 353 353 353 353 353 343 343 343 343 333 353 353 353 333 343 343 343 343 .134 353 343 343 343 343 .156 .160 .aso ' J J ' '• * • t » i 353 343 343 343 343 343 343 343 343 343 343 , - . Li .313 .375 .600 356 356 356 356 356 356 363 356 356 356 356 356 356 365 365 365 363 365 375 Q CD O W eg c/> l t-» CD ^ > fa rH W ftfeotangular M/r/OD P r l c # d e l u d i n g Outsid* Diameter ( O . O . ) / Wall Thickness (W.T.) Extra* (S/MT) Blectrla Resistance Welded structural Tubing to ASTM A 500 Grade A B & C AXSJ 14 TSUSA 610.39 610.49 ,047 .056 .063 .072 .076 .OA3 .095 .109 .120 6 .125 * *I If X 3/4 3 lj X 1 a x i 375 375 375 375 a x li a i x lj 375 375 375 375 373 375 353 353 333 353 353 353 353 343 353 353 353 353 353 353 353 343 353 353 353 353 353 353 343 353 353 353 353 353 353 343 343 353 353 353 353 353 353 343 343 343 343 343 343 343 353 353 343 343 343 343 343 343 343 343 343 343 353 353 353 333 353 343 343 343 343 343 343 343 3 x I T 3 x 1* 3 x 2 4 x a 4 x 3 6 x a 6 x 3 • xa 6 • 7 7 6 6 9 10 ia 14 x 3 X 4 x 4 x S x 4 x 6 x 7 x 6 x 6 x 6 16 * 6 .134 .156 .160 6 .1675 .250 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 343 353 353 353 343 ;3i5 :is7 356 356 356 356 356 356 356 356 356 356 365 365 365 356 356 356 356 356 356 356 356 365 365 365 '.500 375 375 375 375 375 375 375 375 14REVISED TP Fed.Reg. OTHER EXTRAS ELECTRIC RESISTANCE WELDED STRUCTURAL TUBING TO ASTM A 500 GRADE A, B, & C Pickling Extra: $13 per Metric Ton Irrespective of OD/WT Cold Strip Extra: $44 per Metric Ton Irrespective of OD/WT ROPS Extra: $58 per Metric Ton, Irrespective of OD/WT 14-2 REVISED TP Fed.Reg. ELECTRIC RESISTANCE WELDED STANDARD PIPE ASTM A 120 (A-53) Category AISI 14 Tariff Schedule Number(s) 610.32 0.30 per Lb. Base Price per Metric Ton $317 Charges to CIF Ocean Freight H, ing West Coast See Freight Rate Gulf Coast Atlantic Coast Great Lakes 7 5 4 4 Interest Insurance 1% of Base Price + Extras + Ocean Freight Extras A. Outside Diameter and Wall Thickness B. Galvanizing C. Threading and Coupling $ 6 8 8 10 Base Price Including Outside Diameter (OD)/Wall Thickness (WT) Threaded and Coupled Extras ($/MT) Electric Resistance Welded Pipe to ASTM A 120 E- Q W CD to m T3& CM H HI K> Norn (inches) CD OD (inches) t, 3/4 1 li Blk. P.E. 342 332 BIK. T.& C, 383 Ga]»v,9 p.E, Galv. T . & C , 2 7/8 3i 4 1* 2 3/8 317 345 317 345 323 357 323 4* 323 323 371 328 354 352 352 317 345 440 425 415 408 408 401 401 401 408 408 481 462 443 437 437 430 430 430 443 443 357 16-37 REVISED TP Fed.Reg. COLD FINISHED SPHEROIDIZED ANNEALED MO ALLOY STEEL WIRE ROD AISI 4037, 5.5mm to 13mm Category AISI 2 Tariff Schedule Number(s) 608.7880 0.3750 per lb. + 4% + additional duties (see Headnote 4, TSUS) Base Price per Metric Ton Charges to CIF Ocean Freight $492 Handling Interest $10 $7 $58 West Coast 5 13 69 Gulf Coast 4 14 72 Atlantic Coast 4 17 79 Great Lakes Insurance 1% of base price + extras + ocean freight Extras (1) (2) (3) (4) (5) (6) (7) Grade Extras Size Extras Thermal Treatment Extras Aircraft Quality Extra Bearing Quality Extra Vacuum Degassed Extra Cold Finished Extra 16-38 REVISED TP Fed.Reg. COLD FINISHED SPHEROIDIZED ANNEALED MO ALLOY STEEL WIRE ROD (CONTINUED) Grade Extra - see grade extras table, pp. 2-12, 2-13 Size Extras Size Extra ($/MT) over 13 mm but less than 19mm Minus 26 1 inch and over Minus 37 Thermal Treatment Extras Extra ($/MT) Regular Anneal 42 Spheroidized 63 Aircraft Quality Extra $26/MT Bearing Quality Extra $26/MT Vacuum Degassed Extra $12/MT (This extra is not charged when requirements are subject to extra aircraft and/or bearing quality) Cold Finished Extra Size (Inches) Extra ($/MT) 0.812-0.999 $137 0.688-0.811 0.625-0.687 0.562-0.624 0.500-0.561 0.438-0.499 0.375-0.437 0.312-0.374 0.250-0.311 0.188-0.249 0.125-0.187 0.094-0.124 0.062-0.093 137 148 148 148 179 179 179 222 253 295 338 390 16-39 REVISED TP Fed.Reg. COLD FINISHED, SPHEROIDIZED ANNEALED, SI-MN-CR HIGH CARBON STEEL WIRE ROD AISI 9254, 5.5mm to 13mm Category AISI 2 Tariff Schedule Number(s) 608.7880 0.3750 per lb. + 4% + additional duties (see Headnote 4, TSUS) Base Price per Metric Ton $471 Charges to CIF Ocean Freight West Coast Gulf Coast Atlantic Coast Great Lakes $58 69 72 79 Handling Interest $7 5 4 4 Insurance 1% of base price + extras + ocean freight Extras: (1) (2) (3) (4) (5) Grade Extras Size Extras Thermal Treatment Extras Vacuum Degassed Extra Cold Finish Extra $10 13 13 16 1 REVISED TP Fed.Reg. SPEROIDIZED ANNEALED, SI-MN-CR HIGH CARBON STEEL WIRE ROD (CONTINUED) 1. Grade Extras (per MT) AISI Number Extra ($/MT) 9260 5150, 5155, 5160 6150 Minus 19 Minus 53 10 Boron Extra (if specified) 2. $21/MT Size Extras Size Extra ($/MT) Over 13mm but less than 19mm Minus 26 19mm and over Minus 37 3. Thermal Treatment Extras Extra $/MT Regular Anneal Spheroidized 42 63 4. Vacuum Degassed Extra $12/MT 5. Cold Finish Ext ra Size (Inche si 0.812-0.999 0.688-0.811 0.625-0.687 0.562-0.624 0.500-0.561 0.438-0.499 0.375-0-437 0.312-0.374 0.250-0.311 0.188-0.249 0.125-0.187 0.094-0.124 0.062-0.093 Extra ($/MT) $137 137 148 148 148 179 179 179 222 253 295 338 390 25-1A REVISED TP Fed.Reg. HOT ROLLED STEEL BAND - ASTM A569 0.121" x 48" x 96" Category AISI 25 Tariff Schedule Number(s) 608.8440 - 7 1/2% Base Price per Metric Ton Charges to CIF West Coast Gulf Coast Atlantic Coast Great Lakes $238 Ocean Freight Handling Interest $23 $ 7 $ 5 23 27 35 5 4 4 7 7 9 Insurance 1% of base price + extras + ocean freight Extras 1. Width Thickness Extra 2. Specification Extra 3. Other Extras Note: TP on this product based on actual weight — theoretical weight does not apply. Material not edge trimmed. Extras for hot rolled sheets will apply until revised extras are available. REVISED TP Fed.Reg. COLD ROLLED SHEETS Category AISI - ASTM A366 26-5 l.Omm x 48" x C 26 Tariff Schedule Number(s) 608.8744 8% Base Price per Metric Ton Charges to CIF $313 Ocean Freight Handli ng Interest $7 $ 7 West Coast $23 5 8 Gulf Coast 23 4 9 Atlantic Coast 27 4 11 Great Laeks 35 Insurance 1% of base price + extras + ocean freight Extras (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Width & Thickness Cut Length Coil Weight Finish Surface Treatment Quality Chemistry Quantity Extra Restricted Tolerance Theoretical Minimum Weighting Motor Laminations REVISED TP Fed.Reg. 26-8 Cold Rolled, Full Hard Coiled Sheet Feedstock for Continuous Hot Dip Galvanizing. No Trigger Price This is a semi-finished product half-way between hot rolled pickled and cold rolled. 26-9 REVISED TP Fed.Reg. COLD ROLLED SHEETS Extra for cold rolled sheet motor laminations as compared with cold rolled sheet $15 Dimension extras for motor laminations are to be applied with following table: Width thickness: Normal Thickness (Inches) 0.063" thru 0.035" Width (Inches ) 36" thru 48" 24" to 36" under S17.10/MT $ 6.40/MT 0.034" thru 0.028" 21.37 10.69 0.027" thru 0.022" 36.33 25.65 0.021" thru 0.014" 44.89 34.20 REVISED TP Fed.Reg. (5) QUALITY COMMERCIAL BASE LOCK FORMING NONE DRAWING 10 STRACTUAL 26 27-7 GRADE A GRADE B and C GRADE D and E 10 (6) QUANTITY 20ST BASE 15ST 20ST 1 lOST 15ST 3 (7) THEORETICAL MINIMUM WEIGHING (8) OTHERS 15 SUBJECT TO NEGOTIATION (9) CORRUGATION #18 3. REMARKS Above extra price shall be changed according to the fluctuation of the zinc price. PART IV Department of the Treasury NOTICE Adjustment of Great Lakes Freight Rates Under the Steel Trigger Price System The freight component of trigger prices on steel mill products imported through Great Lakes ports is adjusted as follows: Current Rate Adjusted Rate Great Lakes Great Lakes Trigger Price Freight Rate (per metric ton) Steel Plates $40 $31 Hot Rolled Sheets Cold Rolled Sheets Wire Rod $35 $35 $45 Trigger Price Freight Rate (per metric ton) $31 $31 $43 These adjustments ere based on public hearings and written comments received by the Treasury Department, the Findings and Conclusions of which are published herewith. The adjustments for plates, hot rolled sheets, and cold rolled sheets -- because they are within the range announced in the Hearing Notice — will take effect immediately. The adjustment for wire rod — not previously proposed — will take effect for entries made on or after September 1, 1978. \jQttU«&&~*^hjj_ SECRETARY OF THE TREASURY Dated: 1 9 JUL 1978 FINDINGS AND CONCLUSIONS OF THE DEPARTMENT OF THE TREASURY WITH REGARD TO THE GREAT LAKES FREIGHT RATES UNDER THE STEEL TRIGGER PRICE MECHANISM I. BACKGROUND Pursuant to a Notice of May 25, 1978, 43 Fed. Reg. 23669 (May 31, 1978)f public comment was requested and a public hearing held to consider allegations made by Great Lakes port and shipping interests and certain steel importers, that the freight component of the Treasury Department's Trigger Prices for steel mill products imported through the Great Lakes ports was too high. More particularly, it was claimed that: 1. Both the absolute and relative current levels of freight rates for trigger prices applicable to the Lakes are too high, leading to the diversion of steel imports from the Lakes to West, Gulf, and East Coast ports. 2. Serious economic dislocations for the Great Lakes region would follow from such a diversion, particularly for Lake ports longshoremen, stevedores, warehousemen, and terminal operators, whose work depends on imported steel. 3. Other secondary effects would occur, including the possible diversion of backhaul cargo, such as grain, to other coasts, and substantial revenue losses by the St.Lawrence Seaway Development Corporation. On June 12, 1978, the Treasury Department held hearings to receive evidence and views concerning (1) whether either the absolute or relative level of Great Lakes freight rates - 2 was incorrect, and (2) whether a diversion of steel trade away from the Great Lakes resulted from the relative levels of trigger prices at the various U.S.ports of entry. Forty-one parties filed written comments and thirteen persons spoke at the public hearing. The written submissions, together with a transcript of the hearing, are on file in the Treasury Department Library. At the hearing, parties favoring the adjustment of freight rates presented information in support of the allegations summarized above. Those who contested the need for any change in the current rates argued that (1) The trigger price mechanism is designed to reduce imports of steel mill products at unfairly low prices by facilitating enforcement of the Antidumping Act. Therefore, secondary effects from reduced importsf such as economic dislocations, are an irrelevant consideration. (2) It is premature to consider adjusting one small component of trigger prices when more important problems have been identified and when, in any event, it is too early to be able to tell whether freight rate adjustments are warranted. (3) The current freight rates for the Great Lakes are in line with current commercial practice, particularly in view of the rising freight rates now being quoted for the coming months. - 3 After the hearing, the Department received further written comments. These and the earlier comments were studied, and, together with the views expressed at the hearing and other information available to the Treasury, formed the basis for the findings and conclusions set forth below. II. FINDINGS 1. Calculation of original freight rates. Under the Treasury Department's Trigger Price Mechanism (TPM), trigger prices reflect the Japanese cost of producing steel mill products plus the cost of transporting such products from Japan to the West Coast, Gulf Coast, East Coast, and Great Lakes. In December 1977, the Japanese Ministry of International Trade and Industry submitted information purporting to show the average freight tariff from Japanese ports of exportation to the principal U.S. ports of entry for various steel mill products. Based on the Japanese information, the Treasury Department published trigger price freight rates by product for the four major U.S. coastal zones. The trigger price freight rates for steel plate and hot and cold rolled sheet (which together account for about 80% of Great Lakes steel tonnage) are shown below, together with the resulting rate differential between ports: - 4 Table I: Trigger Price Freight Rates (per Metric Ton) Differential Gulf Ports East Coast Ports Great Lakes Ports Great Lakes Over Gulf Plate $25 $31 $40 +$15 Hot Rolled Sheet 23 27 35 + 12 Cold Rolled Sheet 23 27 35 + 12 In an effort to reflect actual costs that would be incurred in shipping steel to this country, the TPM freight rates were based on rates ~that were to be effective from January to March 1978, the period immediately following publication of the first series of trigger prices. Because the St.Lawrence Seaway is not open during those months, the rates for the Great Lakes reflected a different period of time than did those for the other coastal zones.V 2. Relevance of effects of misalignment. Proponents of the proposed freight adjustments have asserted that the use of conference rates to establish freight rates to the Lakes has led to the diversion of steel imports away from Great Lakes ports. They claim imports have tended to (and will tend to) shift to Gulf ports (qualifying for the lower Gulf trigger price), and then be transported by barge up the Mississippi River to destinations previously */ Because the problem is confined to the Great Lakes freight rates, adjustments are being made for only that coastal zone. Those adjustments do not, in turn, appear to create misalignments between Great Lakes ports and Eastern ports. See Finding Number 10, below. - 5 served through the Great Lakes ports at a lower delivered price than if direct shipment were now made through those Lake ports. This diversion, actual and potential, is the core of the claim that an adjustment to freight rates is needed. Although several parties have argued that the Treasury should not concern itself with trade diversions, Treasury did not intend, in establishing the TPM, to divert shipments intended for the Great Lakes area from Lakes ports to other coastal zones. While it may be impossible for the TPM to achieve total equity for all affected interests, it should not disproportionately disadvantage any particular coastal zone if that can be avoided consistent with the logic of the TPM. Accordingly, the Department has seen fit to consider whether current TPM freight rates for one coastal zone cause a misalignment of rates among zones — with attendant unintended diversions of trade. Evidence suggests that European shippers in particular may have diverted steel trade from the Lakes to the Gulf (at the lower Gulf trigger price). To the extent diversion has resulted merely from the fact that Great Lakes freight rates are based on Japanese shipping costs, which are higher to the Great Lakes than elsewhere, such diversions are inherent in the TPM system and need not be adjusted merely because European freight rates to the Great Lakes are lower. - 6 3. The usefulness of Census Data on freight costs for imported products. Evidence was received of freight costs for imported steel mill products as compiled and published by the U.S. Census Bureau. This information, derived from Customs entry forms for imported steel, is not directly comparable with the freight rates used in the TPM for two reasons: (1) the Census data includes a charge for insurance*/ whereas under the TP system insurance is separately calculated; and (2) the Census data represents entries made in September/November, 1977, whereas the TP freight rates, as noted, were based on tariff rates prevailing from January/March 1978. The Department finds that the Census data are useful indicators of the differentials in freight rates between U.S. coastal zones and may be used generally to verify TPM freight rates. However, the Department declines at present to substitute the Census figures for Japanese-provided data on Japanese freight rates to various U.S. ports. Substitution of purely historical Census data may be inappropriate */ Customs entry data shows three types of valuations: (1) the customs appraisal value for duty purposes, based on the Tariff Act of 1930; (2) the Free Alongside Ship (FAS) value or value of imports at the foreign port of exportation and (3) the C.I.F. value (Cost of goods, plus insurance and freight), or value of the import at the port of entry before unloading (excluding U.S. duty). If related parties are involved, the CIF value is based on an arms' length transactio basis. By deducting the FAS value (method 2 above) from the CIF value (method 3 ) , the cost of freight and insurance is derived. That combined cost is the figure reported by the Census Bureau. - 7 in fast-changing freight rate markets or where the mix of products shipped differs from the historical pattern. If further study demonstrates that Census freight data more accurately reflect the current cost of transporting Japanese steel to the U.S., the Department may consider adopting that method. At present, however, the Census data will be used for the limited purpose of determining historical differentials in rates between coastal zones. Those differentials tend to remain the same over time, whereas absolute freight rates vary a great deal. 4. Census Bureau tabulations of freight differentials between coastal zones. Census tabulations of actual freight rates (including insurance) for the period September/November 1977 show the following differential between Gulf ports and Great Lakes ports. Table II: Census Freight Rates per Metric Ton*/ Weighted Average, September/November 1977 Great Lakes Differential Gulf Ports Ports Lake Over Gulf Plates $26.11 $31.64 +$5.53 Hot Rolled Sheets 25.24 33.14 +7.90 Cold Rolled Sheets 27.41 33.63 +6.22 */Includes insurance. The differential between the Gulf Ports rate and the Great Lakes rate does not change materially if the insurance component is removed from each. - 8 Thus, the evidence indicates that the TP differential between the Gulf and the Great Lakes (Table I) is substantially greater than the corresponding differential shown in Census data (Table II). This lends support to the view that trigger prices for the Great Lakes may be artificially inflated and ought to be reduced. 5 . The Barge-Up Alternative The evidence submitted also indicates that, in view of the above TP differentials, it may be possible for steel to enter at New Orleans at the Gulf trigger price and be transported up the Mississippi River by barge to Great Lakes destinations for a lower delivered price than would be possible by shipment to the same points via the St. Lawrence Seaway, where Great Lakes trigger prices will apply. Evidence of actual barge rates varied considerably; moveover, handling, trucking or railway, and interest costs must be added to barge costs to determine the actual cost of delivery to Great Lakes region destinations. In any event, the TP freight rates appear to have moved northward along the Mississippi River, the "freight equalization point" (the point at which freight and related costs are equal for the alternative routes). 6 - Evidence of Diversion The Hearing Notice requested evidence that diversion of shipments away from Great Lakes ports was actually taking place. A number of parties presented evidence of reduction - 9 of Great Lakes imports in 1978 compared with 1977, or in certain months of each of these years. Of course, mere reduction in steel imports into the Great Lakes is not sufficient evidence of diversion since the TPM was, in any event, likely to reduce steel imports.*/ For that reason, much of the evidence presented at the hearing as to the reduced levels of Great Lakes imports is unpersuasive on the issue of diversion. By contrast, otherwise unaccounted for disproportionate reductions in Great Lakes steel tonnage as compared with other coastal zones may be indicative of actual diversion. The St. Lawrence Seaway Development Corporation submitted information showing that during May 1978 the nation experienced a reduction of all steel product imports of 16.8% compared with May 1977, while imports through the St.Lawrence Seaway fell by 72.4%.**/ Further, the information indicated that whereas in May 1977 Great Lakes steel imports via the St. Lawrence accounted for 38.6% of national steel imports, the corresponding percentage in May 1978 was only 11.9%. These figures suggest that, distinct from steel import reductions that may be attributed to the TPM as a */The Solomon Report stated that it is reasonable to assume that the TPM, through reduction in imports at prices below fair value, should enable the domestic steel industry to recapture a substantial share of the market. **/The St. Lawrence Seaway data did not indicate steel tonnage by product. Thus, it is possible the tonnage includes some fabricated products or steel mill products not covered by the TPM. - 10 whole, disproportionate reductions were experienced by the Great Lakes ports. Finally, the possibility has been suggested that exporters or related importers able to use the Mississippi River alternative are willing to absorb the inland freight cost. An internal review of Customs monitoring procedures indicates that this is generally not the case. Most imported steel enters the United States with delivery terms tied to the port of entry. If the exporter does absorb U.S. inland transportation charges, the value of these charges is considered a rebate and is deducted from the invoice pric before a comparison is made to the applicable trigger price. Where the entry documents specify delivery terms other than at the port of entry, Customs Officers are able to monitor the inland freight costs from documents filed at importation or in appropriate cases to request additional documentation from importers. In this way, inland freight costs can be deducted from the delivered price before a comparison with the trigger price is made. The Customs Service is notifying its officials at ports of entry to be especially watchful fo situations in which inland freight absorption may be practic The Department is prepared to investigate any specific allega tions of inland freight absorption — whether at Gulf ports or elsewhere. - 11 7. Contributory causes of diversion Evidence indicates that diversion of steel imports away from Great Lakes ports between the 1977 and 1978 shipping seasons may be due to a number of factors other than the TPM freight differentials. To some extent imports formerly shipped by water to the Great Lakes region (for example from Europe) are apparently being displaced by imports coming by truck or rail from Canadian steel mills. That is, what is claimed to be evidence of diversion away from the Great Lakes may really be evidence of the displacement of prior suppliers by alternative sources of steel using other forms of transportation. (This may reflect the ability of some Canadian mills to sell certain steel mill products below trigger prices although at not less than "fair value" within the meaning of the Antidumping Act, while European suppliers may not be able to do so). Second, the tolls on the St. Lawrence Seaway increased from $0.90 to $1.40 per metric ton beginning with the 1978 shipping season and are scheduled to increase to $3.50 by 1980. This adds $.50 per ton to present-day costs of shipping to the Great Lakes via the St. Lawrence and suggests that some diversion of shipping may be the result of that increased cost. (This factor has been taken into account in the freight adjustment made on the basis of these findings.) Third, witnesses at the hearing argued that the St. Lawrence Seaway's unusually late opening in mid-April this year caused some shipments to be diverted to other ports. - 12 While this may have been true in April, it is believed less likely that the delayed opening caused significant diversions in May — the month used above as evidence of diversions induced by TP freight differentials. Finally, witnesses cited other St. Lawrence shipping factors — for example, the Seaway's ianbility to accomodate the largest ships -- as evidence that any disproportionate diversion of shipments may not be attributable to the TPM. However, in the absence of significant evidence that steel is increasingly being shipped on larger vessels that cannot be accomodated in the St. Lawrence Seaway, those considerations have always been a part of the Great Lakes shipping market and cannot be said to have contributed to the May 1978 tonnage reduction as compared to a period as recent as May 1977. In sum, some evidence of diversion has been presented, although the exact degree of diversion attributable to TP freight differentials is difficult to quantify. Sufficient evidence exists to warrant corrective action to avoid major dislocations. The best available measure of the extent of existing and future diversion induced by TP freight rates -- and accordingly the degree of correction required — is the difference between pre-TPM actual freight costs for various coastal zones, as reflected in the Census data cited above. Accordingly, this differential will be used to revise the freight component of the present trigger prices for the Great Lakes. - 13 8. Realignment of freight rates Based on Census data, it was found above that the Grea Lakes freight rates during September/November 1977 (the mos recent shipping season data) exceeded the Gulf Coast rates by $5.53 (plate), $7.89 (hot rolled sheet) and $6.22 (cold rolled sheet). By adding these amounts to the current Gulf Coast trigger price freight rates (which have been found approximately equal to Census data for those ports),,and then adjusting for the $.50 toll increase on the St.Lawrence Seaway, the following corrected Great Lakes TPM freight rates are derived: Table III: Adjustments to TP Freight Rates (per Metric Ton) Census Freight Increased TP Gulf Rate DifSt. LawFreight ferential* rence SeaRate (Gulf-Lakes) way Tolls Adjusted Rate Rounc Plate $25 + 5.33 + .50 31.03 $31 Hot Rolled Sheet $23 + 7.90 + .50 31 .40 $31 Cold Rolled Sheet $23 +. 6.22 + .50 29.72 $30 After rounding and an upward adjustment of rates by $1.00 for cold rolled sheet (for reasons explained in the next Finding) the adjusted Great Lakes freight rates are: Plate $31.00 Hot Rolled Sheet $31.00 Cold Rolled Sheet $31.00 *^s previously noted, although the Census data includes insurance, the differentials between ports are only slightly affected by inclusion or exclusion of the insurance compone: - 14 9. Adjustment of Cold Rolled Sheet Freight Rate The TPM freight rates for hot and cold rolled sheets have heretofore been equal ($35 per metric ton for the Great Lakes). In its Hearing Notice, Treasury proposed a greater reduction in the rates for cold rolled than for hot rolled sheet. This proposal was based on November 1977 Census data, which, apparently due to market conditions that month, showed lower rates for cold rolled than hot rolled sheets. At the hearing, testimony was received that freight rates for cold rolled sheet should be equal to, or slightly higher than, those for hot rolled sheet. These impressions of the witnesses have been confirmed by calculations of Census freight rate data for a 3-month period in late 1977. Accordingly, equal freight rates for hot and cold rolled sheet from Japan to the Great Lakes will be used. 10. Adjusted Great Lakes Freight Rates vis-a-vis East Coast Freight Rates The TP freight rates for the Great Lakes, as adjusted by this Notice, are slightly higher than the TP East Coast freight rates. This relationship accords with the differential in Census Bureau data between Great Lakes rates and East Coast rates from Japan. Table IV: Gulf/East Coast Rate Alignment Census Data (September/November 1977) : (Metric Ton; East Great Lakes over East Coast Coast Lakes Differential Plate $31.99 31.63 -.36 Hot Rolled Sheet $31.02 33.13 +2.11 Cold Rolled Sheet$31.77 33.62 +1.85 - 15 This small (and in one instance negative) rate differential apparently reflects competitive conditions, even though in terms of sea mileage and traveling time from Japan the Great Lakes route is more costly. Testimony at the hearing indicated that the availability of grain as backhaul cargo from the Great Lakes region tends to keep the Great Lakes freight rates low and relatively close to Eastern Seaboard rates. The new differential between Lakes and East Coast freight rates for the products addressed thus appears to be roughly in line with the historical data. 11. Wire Rod Four parties filed written comments requesting downward adjustment of the Great Lakes freight rates for wire rod. The current TPM freight rates for wire rod are $26 at the Gulf and $45 at the Great Lakes — a differential of $19. Analysis of Census data for September/November 1977 reveals a differential of only $17.30. According to the methodology used above,an adjustment is appropriate to correct the alignment between the Gulf and Great Lakes freight rates for wire rod. The adjusted Great Lakes freight rate for wire rod is $43 ($26 Gulf TPM rate plus $17 Census differential equals $43). 12. Interest Some witnesses at the hearing urged a downward revision in the interest component of trigger prices. Al- - 16 though this matter is outside the scope of the hearing notice, the interest calculations have been reviewed and the original results confirmed. Interest calculations were based on the following formula: Interest charge = FOB price + freight + insurance x 9.5% (prevailing Japanese interest rate) x voyage time (average 110 days for Great Lakes) -r 360 One witness at the hearing, taking issue with the voyage time of 110 days used to calculate the Great Lakes freight charge, stated that the 1-way voyage time was only 60 days. Another witness stated that the normal time for the full shipment process was 100 days from Japan to a Great Lakes port. However, Japanese data submissions revealed an average total elapsed time of 110 days for the five phases of the shipment process. In view of this concrete evidence, the Department concludes there is no reason to revise the present interest rate calculations. Ill. Conclusions Based on the above findings, the freight component of trigger prices on steel mill products imported through Great Lakes ports is adjusted as follows per metric ton: Plate $31 Hot Rolled Sheet $31 Cold Rolled Sheet $31 Wire Rod $43 - 17 - The first three adjustments will take effect immediately because they are within the range announced in the Hearing Notice. The wire rod adjustment will take effect September 1, 1978. '? Pejber D. Ehrenhaft Deputy Assistant Secretary and Special Counsel (Tariff Affairs) July I , 1978 FOR IMMEDIATE RELEASE July 2 7 , 1978 Contact: John P. Plum 202/566-2615 NATIONAL DEVELOPMENT BANK ELIGIBILITY LISTINGS RELEASED The Treasury Department today released the list of jurisdictions in the 50 states and the District of Columbia eligible for National Development Bank financing. The listings include almost 1800 governmental jurisdictions with populations in excess of 10,000 which may apply for financing in their own right. Another 10,000 jurisdictions with smaller populations may apply if joined by neighboring distressed areas so that the total population of the combined units equals 10,000 or more. National Development Bank legislation was sent to the Congress last June 20 by the Administration. The legislation provides financing incentives to private sector businesses to remain, expand or locate in economically distressed areas. In addition to the listed jurisdictions, also eligible for Bank financing assistance are Indian Tribes, Alaskan Native Villages, Puerto Rico, Virgin Islands, Guam, American Samoa, Commonwealth of Northern Marianas, and the Trust Territory of the Pacific. Other areas will be eligible under the "pockets-of-poverty" concept of the legislation. Accompanying the several hundreds of pages of listings is a summary of the National Development Bank legislation. Eligible areas are local government jurisdictions that meet three of the four "distress test" criteria and also have per capita income less than 125 percent of the national average. The four test criteria are: (1) unemployment rate above the national average; (2) employment growth rate below the national average; (3) population growth rate below the national average, and (4) growth in per capita income below the national average. Each of the four criterion will be measured over the most recent five-year period for which Federal statistics are available. When the five-year data is unavailable, period data closest to five years will be used. National averages are computed separately for urban areas within Standard Metropolitan Statistical Areas and for rural areas outside the SMSAs. oOo B-.LOS7 NATIONAL DEVELOPMENT BANK Brief Summary of the Proposal Need For the National Development Bank Despite the overall increase in national economic activity, many urban and rural areas are experiencing chronic economic decline and an erosion of their private sector employment base. This results in high unemployment, a shrinking tax base, underutilized public infrastructure and greater public expenditures at all levels of government for welfare, health and social services. Assistance Provided By the Bank The Bank is part of a long range economic development strategy to rebuild the private sector economies of distressed urban and rural areas and "pockets of poverty". Its key objec tives are to help create permanent jobs and to improve the fis cal and economic base of these areas. The Bank will offer the following assistance: o Guarantees of loans made to finance the capital costs of plant and equipment. The amount guaranteed may not exceed 75 percent of the portion of the capital costs of the project that is financed by long-term debt. In no event may the amount guaranteed for any one project exceed $15 million. Budget authority for $8 billion in guarantees over three years is proposed. o Interest rate subsidies on long-term debt that is guaranteed by the Bank. These subsidies may^ reduce the interest rate on the guaranteed portion of the project's debt to as low as 2.5 percent. Obligational authority of $3.8 billion over three years Grants is toproposed. fund up to 15 percent of the capital^ o costs of the project, but no more than $3 million for each project. Grants will be made available from the proposed $275 million annual increases in each of the Urban Development Action Grant and EDA Title IX programs, totaling $1.65 billion over three years. Interest rate subsidies on taxable development bonds to finance up to $20 million of the capital project oosts. These bonds will not be subject to the capital expenditure limitation applicable to industrial revenue bonds under the Internal Revenue Code. The subsidy will initially be 35 percent and then 40 percent of the interest two years after enactment. Obligational authority of $9 34 million over three years is proposed. A liquidity facility to purchase up to $1 billion per year of loans made to private sector businesses in distressed areas by private financial institutions. Eligible Projects The Bank will assist small, medium and large businesses that will provide permanent private sector jobs in economically distressed areas. Project approval will be based on a finding that financial assistance is required to induce the firm to undertake the project. In selecting among projects, the Bank will give primary consideration to two factors: 1) The extent to which the project provides employment opportunities; and 2) the extent to which the project makes a contribution to the economic and tax base of the eligible area, including the extent to which the project provides employment opportunities to the residents of the eligible area, particularly the long-term unemployed or low-income residents. The Bank also will consider additional factors, including but not limited to: 1) The extent to which the project provides opportunities to expand minority business; and 2) the extent to which the local government and the related local development authority have undertaken related actions to encourage economic development in the eligible area and the extent to which the proposed project can be accommodated by the area's labor force and public facilities and services. Structure of the Bank The Bank will be an interagency institution, governed by a Board composed of the Secretaries of the Department of Housing and Urban Development, Commerce and Treasury. The Bank's President and Executive Vice President will be appointed by the President of the U.S. Role of Local Development Entities The chief elected officials of the eligible area will designate a local development entity which will actively package and prioritize eligible projects and then submit its project applications and recommendations directly to the Bank. This entity may be a municipal, county or state agency or a non-profit development authority. CONTENTS State & District of Columbia Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Page 1 7 8 9 14 17 18 20 21 22 24 30 31 32 47 58 60 65 67 72 7 9' 81 85 103 112 117 126 127 131 132 133 139 140 163 167 170 191 194 195 228 229 232 236 240 246 248 251 253 256 260 272 U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF ALABAMA CITIES* TCWNS ANO TOWNSHIPS WITH CCUNTY NAME A U D I S G N TOWN ( W I N S T O N C O U N T Y ) A K R C N TOWN ( H A L E C O U N T Y ) •ALBERTVILLE CITY (MARSHALL COUNTY) ALEXANDER CITY CITY (TALLAPOOSA C O U N T Y ) ALICEVILLE CITY (PICKENS COUNTY) • A L T O O N A TOWN ( E T O W A H C O U N T Y ) ANDALUSIA CITY (CCVINGTON COUNTY) •ANNISTON CITY (CALHOUN C O U N T Y ) •ARAB CITY ( M A R S H A L L C O U N T Y ) • A R D M O R E TOWN ( L I M E S T O N E C O U N T Y ) APITON TOWN (DALE C O U N T Y ) ARLEY TOWN ( W I N S T C N C O U N T Y ) •ATHENS CITY (LIMESTONE C O U N T Y ) ATMORE CITY (ESCAMBIA C O U N T Y ) •ATTALLA CITY (ETOWAH C O U N T Y ) BABBIE CITY (COVINoTON C O U N T Y ) B A I L E Y T C N TOWN ( C U L L M A N C O U N T Y ) B A N K S TOWN ( P I K E C O U N T Y ) • B A Y C U LA B A T R E TOWN ( M O B I L E C C U N T Y ) BEAR C R E E K T O W N ( M A R I O N C O U N T Y ) BEATRICE TOWN (MONROE C O U N T Y ) • BESSEMER CITY (JEFFERSON C O U N T Y ) •BIRMINGHAM CITY (JEFFERSON COUNTY) BLACK TOWN ( G E N E V A C O U N T Y ) •BLUE M O U N T A I N TOWN ( C A L H O U N C C U N T Y ) BLUE S P R I N G S T O W N ( B A R S G U R C O U N T Y ) * B O A Z CITY (*MARSHALL C O U N T Y ) 8 0 L I G E E TOWN ( G R E E N E C O U N T Y ) 3CN AIR T O W N ( T A L L A D E G A C O U N T Y ) B R E N T TOWN ( B I d S C O U N T Y ) BFEWTON CITY (ESCAMBIA C O U N T Y ) BRIDGEPORT CITY (JACKSON COUNTY) B R I L L I A N T TOWN (MARION C O U N T Y ) B R U N O I O G E TOWN ( P I K E C O U N T Y ) CAMP HILL TOWN ( T A L L A P O O S A C Q L N T Y ) • CARBON H I L L CITY (WALKER C O U N T Y ) CAROLINA T O W N ( C O V I N G T O N C O U N T Y ) C A R R O L L T O N TOWN ( P I C K E N S C O U N T Y ) C A S T L E B E R R Y TOWN ( C O N E C U H C C U N T Y ) CENTREVILLE CITY (BIdB C O U N T Y ) CHILOERS3URG TOWN (TALLADEGA COUNTY) C L A Y H A T C H E E TOWN (DALE C O U N T Y ) C L A Y T O N TOWN ( B A R B O U R C O U N T Y ) C L I C TOWN ( B A R B G U R COU,\TY) ALABAhA FOLLOWING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING CCFFEE SPRINGS TOWN (GENEVA CCUNTY ) CCLLINSVILLE TOWN (*DE KALS CCUNTY') • CORDOVA CITY (WALKER C O U N T Y ) COURTLAND TOWN (LAWRENCE COU NTY) DADEVILLE TOWN (TALLAPOOSA C OUNTY) DALEVILLE TOWN (DALE C O U N T Y ) DAVISTON TOWN (TALLAPOOSA CO UNTY) DAYTON TOWN (MARENGO C O U N T Y ) DECATUR CITY (MORGAN C O U N T Y ) DEMOPOLIS CITY (MARENGO COUN TY) DETROIT TOWN (LAMAR C O U N T Y ) •DCRA TOWN (WALKER C O U N T Y ) DCUBLE SPRINGS TOWN (WINSTON COUNTY) EAST 3REWT0N TOWN (ESCAMBIA CCUNTY ) EUWAROSVILLE TOWN (CLEBURNE CCUNTY ) •ELKMONT TOWN (LIMESTONE COUN TY) ETHELSVILLE TOWN (PICKENS CO UNTY) EUFAULA CITY (BARBOUR COUNTY ) EUNOLA TOWN (GENEVA C O U N T Y ) EUTAW CITY (GREENE C O U N T Y ) EVA TOWN (MORGAN COUNTY) EVERGREEN CITY (CCNECUH COUN TY) EXCEL TC*N (MONROE C O U N T Y ) FAIRVIEW TOWN (CULLMAN COUNT Y) FALKVILLL TOWN (MCRGAN COUNT Y) FAUNSDALE TOWN (MARENGO COUN TY) FAYETTE CITY (FAYETTE COUNTY ) FIVE POINTS TOWN (CHAMBERS C OLNTY) FLOMATON TOWN (ESCAMBIA COUN TY) FLOPALA CITY (COVINGTON COUN TY) FORKLANO TOWN (GREENE CCUNTY ) FORT DEPOSIT TOWN (LOWNDES C OINTY) FRANKLIN TOWN (MACON C O U N T Y ) FRISCO CITY TOWN (MONROE COU NTY) FULTON TOWN (CLARKE C O U N T Y ) •GADSDEN CITY (ETOWAH C O U N T Y ) GANTT TOWN (COVINGTCN CCUNTY ) GAMTTS GJARRY TOWN (TALLADEG A COUNTY) GARDEN CITY TOWN (CULLMAN CO UNTY) GENEVA CITY (GENEVA C O U N T Y ) GEORGIANA TOWN (BLTLER ( 3UNT Y) GILBERTOWN TOWN (CHOCTAW COU NTY) GLEN ALLEN TOWN (*FAYETTE CC UNTY) •GLENCOE TOWN (ETOWAH C C U N T Y ) GOOD HOPE TOWN (CULLMAN COUN TY) GCODWATER CITY (CCGSA COUNTY ) GCRDC TOWN (PICKENS C O U N T Y ) •GRANT TOWN (MARSHALL C O U N T Y ) GFEENSBORO CITY (HALE CCUNTY ) GREENVILLE CITY (BUTLER COUN TY) ALABAMA ALABAMA U.S. DEPARTMENT ELIGIBLE CF GOVERNMENTS GRIMES TOWN (UALE COUNTY) G R O V E H I L L TOWN ( C L A R K E C O U N T Y ) G U I N TOWN ( M A R I O N C C U N T Y ) •GUNTERSVILLE CITY (MARSHALL CCUNTY) • G U R L E Y T O W N (MAO IS ON C C U N T Y ) HACKLEBURG TOWN (MARION C O U N T Y ) HALEYVILLE CITY ( H N S T 3 N COUNTY) H A M M O N O V I L L E TOWN (DE KALB C O U N T Y ) H A N C E V I L L E TOWN ( C U L L M A N C O U N T Y ) H A R T F C R C TOWN ( G E N E V A COUNTY) H A R T S E L L E C I T Y (MORGAN C O U N T Y ) HAYNLVILLE TOWN (LOWNDES C O U N T Y ) HEADLANO CITY (HENRY C O U N T Y ) H I L L S L O R O TOWN ( L A W R E N C E C O U N T Y ) • H C B S O N C I T Y TOWN ( C A L H O U N C O U N T Y ) HOOGES TOWN (FRANKLIN COUNTY) HCRN HILL TOWN ( C C V I N G T C N C C U N T Y ) •HLNTSVILLE CITY (MADISON COUNTY) • H U R T S 6 0 R 0 TOwN ( R U S S E L L C O U N T Y ) JACKSON CITY ( C L A R K E C O U N T Y ) •JACKSONVILLE CITY (CALHCUN COUNTY) LAFAYETTE CITY (CHAMBERS COUNTY) LANETT CITY (CHAMBERS C O U N T Y ) • L E I G H T O N TOWN ( C O L d E R T C O U N T Y ) •LESTER TOWN ( L I M E S T O N E C O U N T Y ) LEVEL P L A I N S T O W N ( D A L E C O U N T Y ) LIBERTYVILLE TOWN (COVINGTON COUNTY) L I N C O L N TCWN ( T A L L A D E G A C O U N T Y ) LINOEN CITY (MARENGO C O U N T Y ) • L I T T L E V I L L E TOWN ( C O L B E R T C O U N T Y ) LCCKHART TOWN ( C O V I N G T O N C O U N T Y ) L O U I S V I L L E TOWN (BARtfOUR C O U N T Y ) LYNN TOWN ( W I N S T O N C O U N T Y ) •MADISCN T O W N ( M A D I S O N CCUNTY) M A L V E M TOWN ( uE NE VA C O U N T Y ) M A P L E ^ V I L L E TOWN ( C H I L T O N C C U N T Y ) MARION C I T Y ( P c R R Y C O U N T Y ) MC MULLEN TOWN ( P I C K E N S C O U N T Y ) MCKENZIE TCW* ( L J T L E S C C U N T Y ) MEMPHIS TOWN ( P I C K E N S C O U N T Y ) MIDLAND C I T Y T O W N ( D A L E C O U N T Y ) MIDWAY T O W N ( 8 U L L C C K C U U N T Y ) MCNRuEVILLc CITY (MONROE COUNTY) • M C C R E S V I L L E TCWN ( L I M E S T O N E CCUN'TY) MCUNDVILLL TOWN (*HALL C O U N T Y ) • M O U N T VERNON T O K N ( M J 3 I L E C C U N T Y ) •MCUNTAINBCRC TOWM (ETOWAH C O U N T Y ) M Y R T L E W O O O TOWN ( M A R E N G O C O U N T Y ) NAPIER F I E L D TOWN (DALE C O U N T Y ) NEwBEKN TOWN ( H A L E C O U N T Y ) ALABAMA THE -5- TREASURY LISTING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS NEWTON TOWN ([) AL E COUNTY) NOTASULGH TOWN ( M A C O N C O U N T Y ) OAK HILL T O W N ( W I L C O X C O U N T Y ) •OAKMAN TOWN (WALKER C O U N T Y ) • O H A T C H E E TOWN ( C A L H O U N C O U N T Y ) ONYCHA TOWN ( C O V I N G T O N C O U N T Y ) OPP CITY ( C C V I N G T C N C O U N T Y ) ORRVILLE TOWN ( D A L L A S C O U N T Y ) • O W E N S C R O S S R O A O S TOWN ( M A O I S C N C O U N T Y ) •OXFORD TOWN (CALHCUN C O U N T Y ) OZARK CITY (DALE C O U N T Y ) • P A R R I S H TOWN ( W A L K E R C O U N T Y ) PENNINGTON TOWN (CHCCTAW C O U N T Y ) • P H E M X CITY (•RUSSELL C C U N T Y ) P I C K E N S V I L L E TOWN ( P I C K E N S C O U N T Y ) •PIEDMONT CITY (CALHOUN C O U N T Y ) P I N C K A R D TOWN ( D A L E C O U N T Y ) PINE A P P L E T O W N ( W I L C O X C O U N T Y ) PINE HILL TCWN ( W I L C O X C O U N T Y ) P O L L A R D TOWN ( E S C A M B I A C O U N T Y ) •PRICHARD CITY (MOBILE C O U N T Y ) PROVICENCE TOWN (MARENGO C O U N T Y ) •RAINBOW CITY TUWN (ETOWAH C C U N T Y ) RED BAY C I T Y ( F R A h K L I N C O U N T Y ) • R E E C E C I T Y TOWN ( E T O W A H C O U N T Y ) REFORM TOWN ( P I C K E N S C O U N T Y ) REPTON TOWN (CONECUH C O U N T Y ) •RIDGEVILLE TOWN (ETOwAH C O U N T Y ) RIVER F A L L S TOWN ( C C V I N G T O N C C U N T Y ) RIVERVIEW TOwN (ESCAMBIA C O U N T Y ) RCANOKE CITY (RANCOLPH C O U N T Y ) R O C K F O R O T C W N (COOSA C O U N T Y ) RUS5ELLVILLE CITY (FRANKLIN CCUNTY) SAMSON C I T Y ( G E N E V A C O U N T Y ) SANFORO TOWN ( C O V I N G T O N C O U N T Y ) • S A R D I S C I T Y TOWN (ETi)WAH C O U N T Y ) SELMA CITY ( D A L L A S C O U N T Y ) •SHEFFIELD CITY ( C O L B E R T C O U N T Y ) S H I L U TC*N (DE K A L B C O U N T Y ) S I L A S TOWN ( C H U C T A W C O U N T Y ) SLOCOMi TCWN (GENEVA C O U N T Y ) SOUTH VINEMONT TOWN (CULLMAN C C U N T Y ) •ST F L O R I A N T O w N ( L A U D E R D A L E C C U N T Y ) S W E E T W A T E R Tf)*N ( F A R E N G C C O U N T Y ) SYLACAUGA CITY (TALLADEGA C O U N T Y ) T A L L A O t G A CITY ( T A L L A D E G A C O U N T Y ) T A L L A C E G A S P R I N G S TOWN ( T A L L A C E G * C O U N T Y ) •TALLASSEE CITY (*£LMORE C O U N T Y ) T H O M A S T O N TCWN ( M A R E N G O C C U N T Y ) THOMASVILLL CITY (CLARKE C O U N T Y ) ALABAMA -u. ALABAMA TREASURY LISTING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING THORSBY TOWN (CHILTON COUNTY) TOWN CREEK TOWN ( L A W R E N C E C O U N T Y ) TOXEY TOWN ( C H O C T A W C O U N T Y ) • TPIANA T O W N ( M A D I S O N C O U N T Y ) TROY CITY (PIKE C C U N T Y ) •TUSCUMBIA CITY (CCLBERT C O U N T Y ) TUSKEGEE CITY (MACON C O U N T Y ) • U N I O N G R O V E TOWN ( M A R S H A L L C O U N T Y ) U N I O N S P R I N G S CITY ( B U L L O C K C O U N T Y ) U N I O N T O W N TOWN ( P E R R Y C O U N T Y ) V R E D E N B U R G H TOWN (•MONROE C O U N T Y ) WADLEY TOWN ( R A N D O L P H C O U N T Y ) •WALNUT GROVE TOWN (ETOWAH CCUNTY) WAVERLY TOWN ( • C H A M B E R S C O U N T Y ) •WEAVER TOWN ( C A L H O U N C O U N T Y ) *EOCWEE TOWN ( R A N D O L P H C O U N T Y ) •WILMER T O W N ( M O B I L E C O U N T Y ) W C Q O L A N O TOWN ( R A N D O L P H C O U N T Y ) UNIWCCRPORATED AREAS OF THE FOLLOWING COUNTIES BARBOUR C O U N T Y BIBB C O U N T Y BULLOCK C O U N T Y BUTLER C O U N T Y •CALHOUN CCUNTY CHAMBERS C O U N T Y CHOCTAW C O U N T Y CLARKE C O U N T Y CLAY C O U N T Y CLEBURNE C C U N T Y •CGLBERT COUNTY CONECUH COUNTY COOSA C O U N T Y CCVINGTON COUNTY CULLMAN C O U N T Y DALE C O U N T Y DALLAS COUNTY ESCAMBIA C O U N T Y •ETOWAH C O U N T Y FAYETTE C O U N T Y GENEVA C O U N T Y GREENE COUNTY HALE C O U N T Y LAWRENCE C O U N T Y •LIMESTONE CCUNTY LG*NDES CCUNTY MACON C O U N T Y •MADISON C O U N T Y MARENGO C O U N T Y ALABAhA ALABAMA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •MARSHALL COUNTY MONROE C O U N T Y MORGAN C O U N T Y PERRY COUNTY PICKENS COUNTY PIKE C O U N T Y RANDULPH C C U N T Y •RUSSELL COUNTY TALLADEGA C O U N T Y TALLAPOOSA C O U N T Y WILCOX COUNTY WINSTON C O U N T Y STATE RECORD COUNT= 253 ALA8AFA -b ALABAMA U . S . DEPARTMENT OF THE ELIGIBLE GOVERNMENTS TREASURY LISTING STATE OF ALASKA CITIES* TCWKS AND TOWNSHIPS WITH CCUNTY NAME AKHIOK CITY (KODIAK ISLAND bORO) AKIAK CITY AKOLMIUT CITY ALEKNAGIK CITY OIOMEDE CITY EAGLE CITY GOLCVIN CITY HUGHES CITY KAKE CITY KOBUK CITY KOYUK CITY MEKGRYUK CITY OLD HARBOR CITY (KODIAK ISLAND BORO) OUZINKIE CITY (KODIAK ISLAND BORO) PILOT STATION CITY PORT hEIOEN CITY SAINT MARYS CITY SAXMAN CITY (KETCHIKAN DIV(KCH-GATEWAY SCAMMON BAY CITY SHAKTCOLIK CITY TELLER CITY TULUKSAK CITY WALES CITY FOLLOWING BOR)) STATE RECORD COUNT = 23 ALASKA -7 .ALASKA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF ARIZONA CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING •AVONDALE CITY (MARICOPA C O U N T Y ) CCCLIDGE CITY (PINAL C O U N T Y ) •GILA BEND TCWN ( M A R I C O P A C O U N T Y ) HAYDEN TOWN (GILA C O U N T Y ) MAMMOTH TOWN ( P I N A L C C U N T Y ) • S C U T H T U C S O N T O W N (PIMA C U U N T Y ) •TCLLESON CITY (MAFICQPA C O U N T Y ) W E L L T C N TOWN (YUMA C O U N T Y ) WILLIAMS CITY (COCONINO C O U N T Y ) STATE RECORD COUNT= 9 ARIZONA ARIZONA U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF ARKANSAS CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME ALICIA TOWN (LAWRENCE C O U N T Y ) ALTUS CITY (FRANKLIN C O U N T Y ) AMAGON TOWN ( J A C K S O N C O U N T Y ) AMITY C I T Y ( C L A R K C O U N T Y ) A N T O I N E TOWN ( P I K E C O U N T Y ) ARKADELPHIA CITY (CLARK C O U N T Y ) A R K A N S A S C I T Y TOWN (DESHA C O U N T Y ) •ASHDOWN CITY (LITTLE RIVER C O L N T Y ) A U 8 R E Y TOWN (LEE C O U N T Y ) B A N K S TOWN ( B R A D L E Y C O U N T Y ) 3 A S S E T T TOWN ( M I S S I S S I P P I C C U N T Y ) B E A P D E N TOWN ( O U A C H I T A C O U N T Y ) 6EEDEVILLE TOWN (JACKSON C O U N T Y ) BIGGERS TOWN (RANDOLPH C O U N T Y ) B L A C K ROCK C I T Y ( L A W R E N C E C O U N T Y ) B L A C K S P R I N G S TOWN ( M O N T G O M E R Y C O U N T Y ) BLUE M O U N T A I N TOWK ( L O G A N C O U N T Y ) BLUFF C I T Y ( N E V A D A C O U N T Y ) 6CDCAW T O W N ( N E V A D A C O U N T Y ) 8 C 0 N E V I L L E C I T Y (LOGAN C C U N T Y ) BRADLEY C I T Y ( L A F A Y E T T E C O U N T Y ) BRANCH C I T Y ( F R A N K L I N CCUNTY) BUCKNER CITY ( L A F A Y E T T E C O U N T Y ) BURDETTE CITY (MISSISSIPPI COUNTY) CADDO VALLEY TOWN (CLAR* C O U N T Y ) CALDWELL T O W N (ST F R A N C I S C O U N T Y ) CALE TOWN ( N E V A D A C O U N T Y ) CAMCEN CITY (OUACHITA C O U N T Y ) CARTHAGE CITY (DALLAS C O U N T Y ) CASA TOWN ( P E R R Y C O U N T Y ) C A U L K S V I L L E TOWN ( L O G A N C O U N T Y ) CAVE C I T Y C I T Y (•SHArtP C O U N T Y ) CHIOESTER CITY (OUACHITA C O U N T Y ) CLARENDON CITY (MCNROE C O U N T Y ) CCTTON PLANT CITY (WOODRUFF CCUNTY) CCVE TOWN (POLK C C U N T Y ) D A M A S C U S T O W N (•VAN B U R E N C O U N T Y ) D A T T O TOWN ( C L A Y C O U N T Y ) DE V A L L S J L O F F TOWN ( P R A I R I E C O U N T Y ) OELAPLA1NE TOWN (GREENE COUNTY) DELIGhT CITY (PIKE C O U N T Y ) DENNING TOWN ( F R A N K L I N C O U N T Y ) DERMOTT CITY (CHICOT C O U N T Y ) DUMAS CITY (DESHA C O U N T Y ) ARKANSAS -?- FOLLOWING U.S. DEPARTMENT ELIGIBLE OF GOVERNMENTS •EARLE CITY (CRITTENDEN COUNTY) EAST C A M D E N TOWN ( O U A C H I T A C O U N T Y ) ELAINE CITY (PHILLIPS C O U N T Y ) E M M E T CITY ( N E V A O A C O U N T Y ) EUDCRA CITY (CHICCT C O U N T Y ) EVENING SHADE TOWN ( S H A R P C O U N T Y ) FISHER' T O W N ( P U I N S E T T C O U N T Y ) • FOREMAN C I T Y ( L I T T L E R I V E R C O U N T Y ) F O R R E S T C I T Y C I T Y (ST F R A N C I S C O U N T Y ) • F C U K E TOWN ( M I L L E F C O U N T Y ) F C U R C H E TOWN ( P E R F Y C O U N T Y ) F R I E N D S H I P T O W N (HOT S P R I N G C O U N T Y ) • G A R L A N D TOWN ( M I L L E R C O U N T Y ) GARNER TUWN ( W H I T E C O U N T Y ) G I L E E R T TOWN ( S E A F C Y C O U N T Y ) • G I L M O R E TOWN ( C R I T T E N O E N C O U N T Y ) G C U L D CITY ( L I N C O L N C O U N T Y ) GRADY TOWN ( L I N C O L N C O U N T Y ) G F A N N I S TO*N (POLK C O U N T Y ) GREENWAY CITY (CLAY C O U N T Y ) G R I F F I T H V I L L E TOWN ( W H I T E C O U N T Y ) GRUBBS TOWN (JACKSON C O U N T Y ) GUM S P R I N G S TOWN ( C L A R K C O U N T Y ) GURCON CITY (CLARK C O U N T Y ) GUY TCWN ( F A U L K N E F C O U N T Y ) •HACKETT CITY (SEBASTIAN C O U N T Y ) HAMBURG C I T Y ( A S H L E Y C O U N T Y ) HAMPTON C I T Y ( C A L H O U N C O U N T Y ) H A R R E L L TOWN ( C A L H O U N C O U N T Y ) HARRISBURG CITY (POINSETT CCUNTY) H A T F I E L D TOWN (POLK C O U N T Y ) H A Z E N CITY ( P R A I R I E C O U N T Y ) HELENA C I T Y ( P H I L L I P S C O U N T Y ) H I G G I N S O N TOWN ( W H I T E C O U N T Y ) H C U S T C N TOWN ( P E R F Y C O U N T Y ) H U G H E S C I T Y (ST F F A N C I S C O U N T Y ) •HUNTINGTON CITY (SEBASTIAN COUNTY) J A C K S C N P O R T TOWN ( J A C K S O N C C U N T Y ) JOINER C I T Y (MISSISSIPPI C O U N T Y ) J U O S O M A CITY (WHITE C O U N T Y ) KINGSLAND CITY (CLEVELAND CCUNTY) KNObEL TOWN (CLAY C O U N T Y ) L A K E VIEW TCWN ( P H I L L I P S C O U N T Y ) LAKE V I L L A G E C I T Y ( C H I C O T C O U N T Y ) LEWISVILLE CITY (LAFAYETTE C Q L N T Y ) L C U A N N T'JuN ( O U A C H I T A C O U N T Y ) LUXCRA TOWN ( M I S S I S S I P P I C O U N T Y ) LYNN TOWN ( L A w R E N C E C O U N T Y ) MADISON C I T Y (ST F R A N C I S C O U N T Y ) M A G A Z I N E TOWN ( L O G A N C O U N T Y ) ARKANSAS -1C - ARKANSAS THE TREASURY LISTING U.S. DEPARTMENT ELIGIBLE GOVERNMENTS MAMMOTH SPRING TOWN (FULTON CCUNTY) •MANSFIELD TOWN (^SEBASTIAN C O U N T Y ) MARIANNA CITY (LEE C O U N T Y ) MARKEC TREE CITY (POINSETT COUNTY) MARVELL C I T Y ( P H I L L I P S C O U N T Y ) MC D O U G A L TCWN ( C L A Y C O U N T Y ) MCGEHEE CITY (DESHA C O U N T Y ) MENA C I T Y (POLK C C U N T Y ) M E N I F E E TOWN ( C O N W A Y C O U N T Y ) M I N T U R N TOWN ( L A W R E N C E C O U N T Y ) M I T C H E L L V I L L E C I T Y (DESHA C O U N T Y ) MCRC TOWN (LEE C O L N T Y ) MCRRILTGN CITY (CCNWAY C O U N T Y ) MCUNT IDA C I T Y ( M O N T G O M E R Y C O U N T Y ) • MULBERRY CITY (CRAWFORD C O U N T Y ) MURFREESBORO C I T Y (PIKE C O U N T Y ) NEWPORT CITY (JACKSCN C O U N T Y ) NIMMONS TOwN (CLAY C O U N T Y ) NCRMAN T O W N ( M O N T G O M E R Y C O U N T Y ) • N C R V E L L TOWN ( C R I T T E N D E N C O U N T Y ) OOEN TOWN ( M O N T G O M E R Y C O U N T Y ) • O G D E N TOWN ( L I T T L E R I V E R C O U N T Y ) OKOLONA TOWN ( C L A F K C O U N T Y ) P A L E S T I N E TCWN (ST F R A N C I S C O U N T Y ) P A R I S CITY ( L O G A N C O U N T Y ) P A T T E R S O N TOWN ( W C O D R U F F C O U N T Y ) P E A C H O R C H A R D TOW^ ( C L A Y C O U N T Y ) PERLA TOWN ( H O T S P R I N G C O U N T Y ) P E R R Y TOrtN ( P E R R Y C O U N T Y ) PIGGOTT CITY (CLAY C O U N T Y ) P C L L A R D TOWN ( C L A Y C O U N T Y ) P C Y E N TCWN ( G R A N T C O U N T Y ) P R E S C O T T C I T Y (NEVADA C C U N T Y ) R A T C L I F F C I T Y (LOGAN C O U N T Y ) REACEF TOWN (*UUACHITA C O U N T Y ) RISCN CITY (CLEVELAND C O U N T Y ) RONDO TOWN ( L E E C C U N T Y ) ROSSTCN TO*N (NEVADA C O U N T Y ) R U S S E L L TOWN ( W H I T E C O U N T Y ) SALEM CITY ( F U L T O N C O U N T Y ) SCRAi^TON T O W N (LOGAN C O U N T Y ) SEDGWICK T O W ; ( L A W R E N C E C O U N T Y ) SIDNEY TOWN (SHARP C O U N T Y ) SMITHVILLE TOwN (LAWRENCE CCUNTY) SPARKMAN T O W N ( u A L L A S C C U N T Y ) ST F R A N C I S C I T Y ( C L A Y C O U N T Y ) ST PAUL T O w N ( M A D I S O N C O U N T Y ) STAMPS CITY (LAFAYETTE C O U N T Y ) STAR C I T Y C I T Y ( L I N C O L N C O U N T Y ) STEPHENS CITY ( O U A C H I T A COUNTY) ARKANSAS "il- ARKANSAS OF THE TREASURY LISTING U . S . DEPARTMENT ELIGIBLE ASHLEY COUNTY BRADLEY C O U N T Y CALHOUN CCUNTY CHICOT COUNTY CLARK COJHTY CLAY COUNTY CLEVELAND COUNTY CCNWAY COUNTY DALLAS COUNTY DESHA CCUNTY FULTON COUNT Y H C T S P R I N G C OUNT Y JACKSON CCUNTY LAFAYETTE CCUNTY LEE CCUNTY LI NCOLN C O U N T Y •LITTLE RIVER COUNTY LOGAN COUNTY MADISON COUNTY •MILLER COUNTY MISSISSIPPI COUNTY ARKANSAS -[£- ARKANSAS THE GOVERNMENTS SUBIACO TOWN (LOGAN COUNTY) S U C C E S S TOwN ( C L A Y C O U N T Y ) SWIFTCN CITY (JACKSCN C O U N T Y ) • TEXARKANA CITY (MILLER C O U N T Y ) THORNTON TOWN (CALHOUN C O U N T Y ) TINSMAN CITY ( C A L H O U N C O U N T Y ) TRUMANN CITY ( P O I N S E T T C O U N T Y ) TUCKEfcMAN C I T Y ( J A C K S O N C O U N T Y ) TUPELO TOWN (JACKSON C O U N T Y ) ULM TCWN ( P R A I R I E C O U N T Y ) V A N D E F V C O R T TOWN (POLK C O U N T Y ) V I C L A TOWN ( F U L T O N C O U N T Y ) WALDENBURG TCWN (POINSETT C O U N T Y ) WALDRCN CITY (SCOTT C O U N T Y ) WARREN CITY (BRADLEY C O U N T Y ) W E I N E R C I T Y (POINSETT COUNTY) WELDUN TOWN (JACKSON C O U N T Y ) WEST H E L E N A C I T Y ( P H I L L I P S C O L N T Y ) WEST P O I N T T C W N C b H I T E C O U N T Y ) W H E A T L E Y T O W N (ST F R A N C I S C C U N T Y ) WHELEN SPRINGS TOWN (CLARK C O U N T Y ) WICKES TOWN (POLK C O U N T Y ) WIOENER TOWN (ST F R A N C I S C O U N T Y ) WILLISVILLE TCWN (NEVADA C O U N T Y ) •WILTON TOWN (LITTLE RIVER COUNTY) •WINTHROP TOWN (LITTLE RIVER C C U N T Y ) UNINCCRPORATED AREAS OF THE FOLLOWING COUNTIES OF TREASURY LISTING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING MONTGOMERY COUNTY NEVADA COUNTY OUACHITA COUNTY PHILLIPS COUNTY PCINSETT COUNTY PCLK COUNTY PRAIRIE COUNTY SCOTT COUNTY SEARCY COUNTY ST FRANCIS COUNTY STATE RECORD COUNT= 201 ARKANSAS -li - ARKANSAS U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF CALIFORNIA CITIES* TG*NS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING • A O E L A N T O C I T Y (SAN B E R N A R D I N O C O U N T Y ) •ALBANY C I T Y (ALAMEDA C O U N T Y ) •ALHAMbRA C I T Y (LOS A N G E L E S C O U N T Y ) •ARTESIA C I T Y ( L O S A N G E L E S C O U N T Y ) •AZUSA C I T Y ( L O S A N G E L E S C O U N T Y ) • B A L D W I N PARI< C I T Y (LOS A N G E L E S C O U N T Y ) • BANNING C I T Y ( R I V E R S I D E C O U N T Y ) •BARSTOW C I T Y (SAN B E R N A R D I N O COUMTY) •BEAUMONT C I T Y ( R I V E R S I D E C O U N T Y ) •BELL CITY (LOS A N G E L E S C O U N T Y ) • BELL G A R D E N S C I T Y (LOS A N G E L E S C O U N T Y ) •3ELLFLOfcER C I T Y (LOS A N G E L E S C O U N T Y ) • B E R K E L E Y C I T Y (ALAMEDA COUNTY) •BLYTHE CITY (RIVEFSIDE C O U N T Y ) BRAWLEY C I T Y ( I M P E R I A L C O U N T Y ) •3URBANK C I T Y ( L O S A N G E L E S C O U N T Y ) •CARSON CITY (LOS ANGELES C O U N T Y ) •CCACHELLA CITY (RIVERSIDE C O U N T Y ) •CCLFAX CITY (PLACER C O U N T Y ) • C C L T Q N C I T Y (SAN B E R N A R D I N O C C U N T Y ) • C O M M E R C E C I T Y (LOi A N G E L E S C O U N T Y ) •CCMPTCN CITY (LOS ANGELES C C U N T Y ) •CUDAHY CITY (LOS ANGELES C O U N T Y ) D C R F I S TOWN ( S I S K I Y O U C O U N T Y ) • D U A R T E C I T Y (LOS A N G E L E S L Q U N T Y ) •EL MONTE C I T Y (LOS A N G E L E S C O L N T Y ) •GARDENA C I T Y ( L O S A N G E L E S C C U N T Y ) GRIDLEY CITY (BUTTE C C U N T Y ) •HAWAIIAN G A R D E N S (LOS A N G E L E S C O U N T Y ) •HAWTHCRNE CITY (LCS A N G E L E S C C U N T Y ) •HAYWARD C I T Y ( A L A M E D A CCUNTY) • H U N T I N G T O N PAKK CITY ( L O S A N G E L E S C O U N T Y ) • I M P E R I A L B E A C H C I T Y (SAN D I E G O C O U N T Y ) IMPERIAL C I T Y ( I M P E R I A L C O U N T Y ) • I N D U S T R Y C I T Y (LOS A N G E L E S C Q U T Y ) • I N G L E W O U O CITY (LCS A N G E L E S C C U N T Y ) I ONE CITY ( A M A D O R C O U N T Y ) *IFwINCALE CITY (LCS A N G E L E S C O U N T Y ) •LA CANADA F L I N T R I C G E C I T Y (LOS A J G E L E S C O U N T Y ) •LA MIRAOA C I T Y ( L C S A N G E L E S C C U N T Y ) •LA P U E N T E C I T Y ( L C S A N G E L E S CCUNTY ) • L A K E W O U D C I T Y (LOS A N G E L E S C O U N T Y ) •LANCASTER CITY (LOS A N G E L E S C C U N T Y ) • L A W N O A L E C I T Y (LOS A N G E L E S C O L N T Y ) ALIFCRMA -14 - CALIFORNIA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING LIVE CAK CITY (SUTTER COUNTY) •LCMITA CITY (LOS ANGELES C O U N T Y ) •LOMPOC CITY (SANTA BARBARA COUNTY) •LCNG B E A C H C I T Y (LOS A N G E L E S C O U N T Y ) •LOS A N G E L E S CITY (LOS A N G E L E S C O U N T Y ) LCYALTON CITY (SIERRA C O U N T Y ) •LYNWOUD CITY (LOS ANGELES CCUNTY) •MARICOPA CITY (KEFN C O U N T Y ) • MARINA C I T Y ( M O N T E R E Y C O U N T Y ) •MAYWOCD CITY ( L O S ANGELES COUNTY) •MCFARLAND CITY (KERN C O U N T Y ) • M O N R O V I A C I T Y (LOS A N G E L E S C O U N T Y ) • M C N T C L A I R C I T Y (SAN B E R N A R D I N C C O U N T Y ) • NATIONAL C I T Y C I T Y (SAN D I E G O C O U N T Y ) NEVADA C I T Y C I T Y ( N E V A D A C O U N T Y ) •NEWMAN CITY ( S T A N I S L A U S C O U N T Y ) •NCRWALK C I T Y ( L O S A N G E L E S C C U N T Y ) •OAKLAND CITY (ALAMEDA COUNTY) • ONTARIO CITY (SAN 3ERNAROING COUNTY) • P A L M D A L E C I T Y (LOS A N G E L E S C O U N T Y ) •PARAMOUNT CITY (LOS ANGELES C C U N T Y ) • P I C L RIVERA C I T Y (LOS A N G E L E S C O U N T Y ) •PITTSbURG CITY (CCNTRA COSTA C O U N T Y ) • PCMONA C I T Y ( L O S A N G E L E S C O U N T Y ) • RANCHC C U C A M O N G A C I T Y (SAN B E R N A R D I N O C O U N T Y ) •RICHMCNC CITY (CONTRA COSTA C O U N T Y ) RIO OELL C I T Y ( H U F B O L D T C O U N T Y ) • R C S E M E A D C I T Y (LOS A N G E L A S C O L N T Y ) • SACRAMENTO C I T Y (SACRAMENTO C C U N T Y ) • SAN B E R N A R D I N O C I T Y (SAN B E P N A R O I N O C O U N T Y ) •SAN F E R N A N D O C I T Y (LOS A N G E L E S C 3 U N T Y ) •SAN F R A N C I S C O C I T Y ( C E N S U S C O U N T Y ) •SAN G A B R I E L C I T Y (LOS A N b E L E S C O U N T Y ) SAN JUAN B A U T I S T A CITY (SAN aENITQ C O U N T Y ) • SAN PABLO C I T Y ( C O N T R A COSTA C O U N T Y ) • SANGER C I T Y ( F R E S N O C O U N T Y ) •SANTA FE S P F I N G S C I T Y (LOS A N G E L L S C O U N T Y ) •SANTA M A R I A C I T Y ( S A N T A I3ARBARA C O U N T Y ) • SANTA P A U L A C I T Y ( V E N T U R A COUNTY) •SEASICE CITY (MONTEREY C O U N T Y ) • S I G N A L H I L L C I T Y (LOS A N G E L E S C O U N T Y ) • S O U T H EL M O N T E C I T Y (LOS A N G E L t S C O U N T Y ) • S O U T H G A T E C I T Y (LOS A N G E L E S C O U N T Y ) • T E H A C H A P I CITY (KERN C O U N T Y ) • VALLEJO CITY (SOLANO C O U N T Y ) •WALNUT CITY (LOS ANGELES C O U N T Y ) •WATERFORD CITY (STANISLAUS COLNTY) WEED CITY ( S I S K I Y C U C O U N T Y ) W H E A T L A N D CITY (YLBA C O U N T Y ) CALIFCRNIA -15- CALIFORNIA U . S . DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING ,IKCCRPOFATED ARCS OF THE FULL OW ING_CC UN T IE S •ALAMEDA C O U N T Y KINGS tCUNTY LASSEN COUNTY • LOS ANGELES C O U N T Y .«SAN B E R N A R D I N O C O L N T Y YUBA C O U N T Y TATE RECCRD COUNT= 9* CALIFORNIA CALIFCRNIA -1 b - U . S . DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING STATE OF COLORADO ITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING AGUILAR TOWN ( L A S ANIMAS C O U N T Y ) ANTONITO TOWN (CONEJOS C O U N T Y ) • B C O N E TOWN ( P U E 8 L C C O U N T Y ) CHERAW TOWN (OTERC C O U N T Y ) C C K E D A L E T O W N (LAS A N I M A S C O U N T Y ) CFEEOt TOWN (MINERAL C O U N T Y ) FLWLER TOWN (OTERO C O U N T Y ) KIM TOWN ( L A S A N I M A S C O U N T Y ) LA JARA T O W N ( C O N E J O S C O U N T Y ) LA JUNTA C I T Y ( O T E R O C O U N T Y ) LA VETA TOWN ( H U E R F A N O C O U N T Y ) M A N Z A N O L A TOWN ( O T E R O C G U N T Y ) NUCLA TOWN ( M O N T R O S E C O U N T Y ) RCCKY FORO C I T Y (CTERO C u U N T Y ) RCMEO TOWN ( C O N E J C S C O U N T Y ) • RYE TGWN ( P U E B L C C O U N T Y ) SAN L U I S T O W N ( C O S T I L L A C O U N T Y ) S A N F U R D TOWN ( C O N E J O S C C U N T Y ) STARKVILLE TOWN (LAS A N I M A S C C U N T Y ) SUGAR CITY TOWN (CROWLEY C O U N T Y ) SWINK TOWN ( C T E R O C O U N T Y ) T R I N I D A D C I T Y (LAS A N I M A S C O U N T Y ) WALSENBURG CITY (HUERFANO COUNTY) JMNCCRPORATED AREAS OF THE FOLLOWING COUNTIES CONEJCS COUNTY CROWLEY COUNTY HUERFANO COUNTY LAS ANIMAS C O U N T Y MINERAL C O U N T Y OTERO COUNTY STATE RECCRD COUNT^ 29 :CLORADC -17- COLORADO U.S. DEPARTMENT OF T H E TREASURY ELIGIULE GOVERNMENTS LISTING STATE OF CONNECTICUT CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING • ANSONIA C I T Y ( C E N S U S C O U N T Y ) BANTAM B U R J U G H ( C E N S U S C O U N T Y ) • B C Z R A H TOWN ( C E N S U S C O U N T Y ) • B R A N F O R D TOWN ( C E N S U S C O U N T Y ) •BRIDGEPORT CITY (CENSUS C O U N T Y ) • BRISTOL CITY (CENSUS C O U N T Y ) B R O O K L Y N TOWN ( C E N S U S C O U N T Y ) C A N T E R B U R Y TOWN ( C E N S U S C O U N T Y ) C H A P L I N TOWN ( C E N S U S C O U N T Y ) • C L I N T C N TOWN ( C E N S U S C O U N T Y ) DANIELSON BOROUGH (CENSUS COUNTY) • O E R B Y CITY ( C E N S U S C O U N T Y ) • E A S T H A R T F O R D TOWN ( C E N S U S C O U N T Y ) •EAST HAVEN TOWN ( C E N S U S C O U N T Y ) E A S T F O R D TOWN ( C E N S U S C G U N T Y > • F R A N K L I N TOWN ( C E N S U S C O U N T Y ) •GRISWOLD TOWN ( C E N S U S C O U N T Y ) •HAMCEN TOWN (CENSUS C C U N T Y ) •HARTFCRD CITY (CENSUS C C U N T Y ) • H A R T L A N D TOWN ( C E N S U S C O U N T Y ) •JEWETT CITY BOROUGH ( C E N S U S C C U N T Y ) K I L L I N G L Y TOWN ( C E N S U S C O U N T Y ) •LISBON TOWN (CENSUS C O U N T Y ) • M A D I S C N TOWN ( C E N S U S C O U N T Y ) •MERIOEN CITY (CENSUS C O U j T Y ) • M I D D L E F I E L D TOWN ( C E N S U S C O U N T Y ) •MIOOLETOWN CITY (CENSUS C O U N T Y ) •MILFORD CITY (CENSUS C O U N T Y ) M O R R I S TOWN ( C E N S U S C G U N T Y ) •NAUGATUCK BOROUGH (CENSUS C O U N T Y ) •NEW B R I T A I N C I T Y ( C E N S U S C O U N T Y ) •NEW HAVEN C I T Y ( C E N S U S C O U N T Y ) NCRFOLK TOWN ( C E N S U S C O U N T Y ) • N O R T H B R A N F C R D TOWN ( C E N S U S C C U N T Y ) N C R T H C A N A A N TOWN ( C E N S U S C O U N T Y ) • N C R T H H A V E N TOWN ( C E N S U S C O U N T Y ) •NORWICH CITY (CENSUS C O U N T Y ) •OXFORD TOWN ( C E N S U S C O U N T Y ) P L A I N F I E L D TOWN ( C E N S U S C O U N T Y ) • P L A I N V I L L E TOWN ( C E N S U S C O U N T Y ) P L Y M O U T H TOWN ( C E N S U S C O U N T Y ) P C M F R E T TOWN ( C E N S U S C O U N T Y ) • P O R T L A N D TOWN ( C E N S U S C O U N T Y ) PUTNAM CITY ( C E N S U S C C U N T Y ) CONNECTICUT -16- CONNECTICUT 1ft! U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING PUTNAM TOWN (CENSUS COUNTY) S C O T L A N D TUWN ( C E N S U S C O U N T Y ) • S E Y M O U R TOWN ( C E N S U S C O U N T Y ) • SPRAGUE TOWN ( C E N S U S C O U N T Y ) STERLING TOWN ( C E N S U S C O U N T Y ) • S T R A T F O R D TOWN ( C E N S U S C O U N T Y ) T H O M A S T O N TCWN ( C E N S U S C O U N T Y ) T H O M P S O N TOWN ( C E N S U S C O U N T Y ) TCRRINGTON CITY (CENSUS COUNTY) • V C L U N T O W N TOWN ( C E N S U S C O U N T Y ) •WATERbURY CITY (CENSUS C O U N T Y ) •WEST HAVEN C I T Y ( C E N S U S C O U N T Y ) wILLIhANTIC CITY (CENSUS COUNTY) WINDHAM TOWN ( C E N S U S C O U N T Y ) •WOOOMONT B O R O U G H (CENSUS C O U N T Y ) STATE RECCRO LOU\T= 59 CONNECTICUT 19 CONNECTICUT U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE JF DELAWARE CITIES* TCWNS AND T O W N S H I P S WITH COUNTY NAME FOLLOWING a A R O E N T O W N V I L L A G E (NEW C A S T L E C O U N T Y ) • 8 E L L E F 0 N T E TOwN (NEW C A S T L E C C U N T Y ) B O W E R S TOWN ( K E N T C O U N T Y ) • ELSMERE TOWN (NEW C A S T L E C O U N T Y ) FELTON TOWN (KENT C O U N T Y ) H A R R I N G T O N C I T Y (KENT C O U N T Y ) H A R T L Y TOWN ( K E N T C O U N T Y ) H O U S T C N TOWN ( K E N T C O U N T Y ) KENTON TOWN (KENT C O U N T Y ) L E I P S I C TOWN ( K E N T C O U N T Y ) L I T T L E C R E E K TOWN ( K E N T C O U N T Y ) • M I O D L E T C W N TOWN (NEW C A S T L E C C U N T Y ) MILFORO C I T Y (•SUSSEX C O U N T Y ) • NEW CASTLE C I T Y (NEW C A S T L E C C U N T Y ) • NEWPORT TCWN (NEW C A S T L E C O U N T Y ) • W I L M I N G T O N C I T Y (NEW C A S T L E C C U N T Y ) WYOMING TOWN ( K E N T C O U N T Y ) UMNCCRPORATED AREAS OF TK_ FOLLOWING COUNTIES •NEW C A S T L E COUNTY STATE RECORD COUNT= 16 DELAWARE ^o DELAWARE U . 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DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING DISTRICT OF COLUMBIA ITIES* TOWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING *WASHINGTON CITY RECORD COUNT 1 DISTRICT OF COLUMBIA -?1- DISTRICT OF COLUMBIA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF FLORIDA CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING APALACHICOLA CITY (FRANKLIN C C U N T Y ) A R C A D I A C I T Y (DE SOTJ C C U N T Y ) AVON PARK C I T Y ( H I G H L A N D S C C U N T Y ) • B E L L E G L A D E C I T Y (PALM B E A C H C O U N T Y ) BRISTOL CITY (LIBERTY L C U N T Y ) •CAPE CANAVERAL CITY ( B R E V A R D C O U N T Y ) CARRA6ELLE CITY (FRANKLIN CCUNTY) CHATTAHOOCHEE CITY ( G A D S D E N C C U N T Y ) CLERMONT CITY (LAKE C O U N T Y ) • C O C O A CITY ( B R E V A R D C O U N T Y ) CRESCENT CITY CITY (PUTNAM C O U N T Y ) CRESTVI-EW C I T Y ( O K A L O O S A C O U N T Y ) • E A T C N V I L L E TOWN ( C R A N G E C O U N T Y ) F C R T P I E R C E ( I TY (ST L U C I E C O U N T Y ) • F R O S T P R O O F C I T Y (POLK C O U N T Y ) GFEENSBO^O TOWN (GADSDEN C O U N T Y ) GREENVILLE TOWN (MADISON C O U N T Y ) GRETNA TOWN ( C A D S C E N C O U N T Y ) GROVELANO CITY (LAKE C O U N T Y ) • H A S T I N G S T O W N (ST JOHN C O U N T Y ) HAVANA T O W N ( G A O S C E N C O U N T Y ) •IhOIAN HARBOUR (3FEVARD C O U N T Y ) INTERLACHEN TCwN (PUTNAM C O U N T Y ) •ISLANOIA CITY (&AOE C O U N T Y ) KEY WEST C I T Y ( M O N R O E C C U N T Y ) LADY L A K E TOWN ( L A K E C O U N T Y ) • L A K E BUENA V I S T A C I T Y ( O R A N G E C O J N T Y ) LEE TCWN ( M A O I S C N C O U N T Y ) MADISON CITY (MADISON C O U N T Y ) MASCUTTE CITY (LAKE C O U N T Y ) MAYO TOWN ( L A F A Y E T T E C O U N T Y ) •MELBUURNE CITY (BFEVARD C O U N T Y ) • M E L B O U R N E V I L L A G E TOWN ( B R E V A R D C O U N T Y ) MINNECLA TOWN ( L A K E C O U N T Y ) MCNTICELLO CITY (JEFFERSON C O U N T Y ) • O A K L A N D TOWN ( O R A N G E C O U N T Y ) •PAHOKEE CITY (PALM BEACH C O U N T Y ) PALATKA C I T Y ( P U T N A M C O U N T Y ) • P A L ^ S H O R E S TOWN ( B R E V A R D C C U N T Y ) P E R R Y CITY ( T A Y L O R C O U N T Y ) • P L A N T CITY C I T Y ( H I L L S B O R O U G H C O U N T Y ) P C M C N A PARK TOWN ( P U T N A M C O U N T Y ) P C R T ST J O E TOWN ( G U L F C O U N T Y ) QUINCY CITY (GAOSCEN C O U N T Y ) r LORIDA 12- FLURIQA U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •RCCKLEDGE CITY (BFEVARO COUNTY) •SAN ANTONIO CITY (PASCO COUNTY) • SATELLITE BEACH TOWN (BREVARD C O U N T Y ) •ST LEG TOWN (PASCC C O U N T Y ) ST LUCIE VILLAGE <ST LUCIE COUNTY) • TITUSVILLE CITY (8REVAKD COUNTY) •W MELBOURNE TOWN (BREVARO COUNTY) WARO RIOGE CITY (GULF C O U N T Y ) WASAU TCWN (WASHINGTON C O U N T Y ) WEWAHITCHKA CITY (GULF C O U N T Y ) UMNCCRPORATEO AREAS OF THE FOLLOWING COUNTIES •BREVARD COUNTY DE SOTO COUNTY FRANKLIN COUNTY GADSDEN COUNTY GULF COUNTY HIGHLANDS COUNTY LAFAYETTE COUNTY LIBERTY COUNTY MAOISGN COUNTY PUTNAM COUNTY TAYLOR COUNTY STATE RECCRC COUNT= 65 FLORIDA -? i - FLORIDA U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF GEOKGIA CITIES* TUNS AND TOwNSHIPS WITH CCUNTY NAME FOLLOWING ABBEVILLE CITY (WILCOX C O U N T Y ) ADEL CITY (COOK C C U N T Y ) •ALBANY C I T Y ( U O U G H E R T Y C O U N T Y ) ALDCRA TOWN (LAMAF C U U N T Y ) ALSTON T O W N ( M O N T C U M E R Y C O U N T Y ) ALTC TOWN (•HABEHSHAM C O U N T Y ) AMERICUS C I T Y (SUMTER C O U N T Y ) A N O E R S C N V I L L E CITY ( S U M T E R C O U N T Y ) ARABI TOWN ( C R I S P C C U N T Y ) ARAGUN C I T Y (POLK C G J u T Y ) ARLINGTON C I T Y (*CALHOUN C O U N T Y ) An'NCLOSVILLE T O w N ( O G L E T H O R P E C O U N T Y ) ASHbURN C I T Y ( T U R N E R C O U N T Y ) •ATLANTA C I T Y (*FULTON C O U N T Y ) AUBURN TOWN (tsARRCW B O U N T Y ) AVERA TOWN ( J E F F E R S O N C O U N T Y ) BACCNTGN C I T Y ( M I T C H E L L C O U N T Y ) B A R N E S V I L L E C I T Y (LAMAR C O U N T Y ) BARTOW TOWN ( J E F F E R S O N C O U N T Y ) B A R U C K TOWN (•THCMAS C O U N T Y ) ciETHLEHEM TOWN (:i ARROW C O U N T Y ) •BI36 CITY TCWN ( C E N S U S C O U N T Y OF M U S C O G E E ) •3ISHCJ- TOWN ( u C C N E E C O U N T Y ) bLACKSHEAR CITY (PIERCE C O U N T Y ) 3LAKELY CITY ( E A R L Y C O U N T Y ) BLUFFTON TO*N (CLAY C O U N T Y ) B C W E R S V I L L E TCWN (HART C U U N T Y ) BRONwCUC TLW; ( T E R R E L L C O U N T Y ) CADWELL TOWN ( L A U R E N S COUNTY) CAIRO CITY ( G R A D Y C C U N T Y ) CAMILLA CITY ( M I T C H E L L C O U N T Y ) CANON CITY (*FRANKLIN C O U N T Y ) CARL TOWN (LARRUw C O U N T Y ) CAVE SPFINL C I T Y ( F L O Y D C O U N T Y ) CECIL TOWN (COOK C O U N T Y ) C E U A R T G n J CITY (PCLK C O U N T Y ) CHAUNCEY TG*»N (CQCOE C O U N T Y ) CHESTER TO*N ( D O D G E C O U N T Y ) CLAYTLN C I T Y ( R A B L N C O U N T Y ) CLEFMLNT TOWN (HALL C O U N T Y ) CCCHrfAN CITY ( B L E C K L L Y C O U N T Y ) • C t L l M B U S C I T Y ( C E N S U S C O U N T Y CF M U o C G G H COMMERCE C I T Y (JACKidN C O U N T Y ) CLROELE CITY ( C K l i P C O U N T Y ) GEORGIA -/><* - Jtl GEORGIA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS CCRNELIA CITY (HABERSHAM COUNTY) C R A W F C R O V I L L E CITY ( T A L I A F E R R C C 3 U N T Y ) • C U S S E T A TOWN ( C H A T T A H O O C H E E C O U N T Y ) CUTHdtRT C I T Y (RANDOLPH C O U N T Y ) OAHLGNEGA CITY (LUMPKIN C O U N T Y ) D A M A S C U S TOrfN ( E A R L Y C O U N T Y ) OANVILLE TOWN (•WILKINSCN C O U N T Y ) DARIEN C I T Y ( M C I N T O S H C G J N T Y ) OAWSON C I T Y (TERRELL C O U N T Y ) O A W S U N V 1 L L E TOWN ( D A W S O N C U U N T Y ) DE SOTO V I L L A G E ( S U M T E R C O U N T Y ) OCERUN CITY (CULQLITT C O U N T Y ) OCUGLAS CITY (COFFEE C O U N T Y ) OU PONT TOWN ( C L I N C H C O U N T Y ) DUBLIN CITY (LAURENS C U U N T Y ) E A T C N T O N C I T Y (PUTNAM CCUNTY) ELLAVILLE CITY (SCHLEY C O U N T Y ) ELLENTON TOWN ( C O L Q U I T T C O U N T Y ) E M E R S O N C I T Y (tiARTOW C O U N T Y ) FAIRMGUNT CITY (GORDON C O U N T Y ) F I T Z b E P A L D C I T Y (HEN H I L L C C U N T Y ) FCRT G A I N E S C I T Y ( C L A Y C O U N T Y ) FUNSTCN TOWN ( C C L C U I T T C O U N T Y ) • G A R D E N C I T Y TOWN ( C H A T H A M C O U N T Y ) GAY TOWN ( M E R I W E T H E R C O U N T Y ) GENEVA T O W N ( T A L B C T C O U N T Y ) G E O R G E T O W N TO*i\ U U I T M A N C O U N T Y ) GIRARC VILLAGE (BlRKE C O U N T Y ) GLENWCOD CITY (WHEELER C O U N T Y ) GRANTVILLE CITY (COWETA C O U N T Y ) •GRAY CITY ( J O N E S C O U N T Y ) GREENSrfCRO C I T Y ( G R E E N E C O U N T Y ) GREENVILLE CITY (MERIWETHER CCUNTY) GRIFFIN CITY (SPALOIMG C O U N T Y ) •GFOVETOWN CITY (COLUMBIA C U U N T Y ) •GUYTON CITY (EFFINGHAM COUNTY) H A R A L S J N TOWN (*CCWETA C O U N T Y ) HARTWELL CITY (HAFT C O U N T Y ) HAWKINSVILLE CITY (PULASKI COUNTY) H E L E N TOWN ( W H I T E C O U N T Y ) HELENA TOWN ( T E L F A I R C O U N T Y ) HIGGSTON CITY (MONTGOMERY CCUNTY) HC3CKEN CITY (BRANTLEY CGUNTY) HCGANSVILLE CITY (TROUP COUNTY) H O M E R TOWN f 3 A N K S C C U N T Y ) IDEAL TOwN ( M A C U N COUNTY) INDUSTRIAL CITY CITY C G O H D G N C O U N T Y ) J A C K S O N V I L L E TOWN ( T E L F A I R C 3 L N T Y ) JEFFERSON CITY (JACKSON C O U N T Y ) • JEFFERSONVILLE CITY (TWlobS CCUNTY) OR'GIA ->5 " TREASURY LISTING u.s DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING J F S U P CITY ( W A Y N E C O U N T Y ) J U N C T I O N C I T Y TOwN ( T A L b O T C O U N T Y ) LA G R A N G E C I T Y ( T R U U P C O U N T Y ) LAVCNIA CITY (FRANKLIN C O U N T Y ) L E A K Y TOWN ( C A L H O U N C O U N T Y ) L E M G X TOWN (COOK C O U N T Y ) LESLIE VILLAGE (SUMTER C O U N T Y ) LEXINGTON CITY ( O G L E T H O R P E C O U N T Y ) L O N E IAK C I T Y ( M E R I W E T H E R C O U N T Y ) LCUISVILLE CITY (JEFFERSON COUNTY) LUDCW1CI C I T Y (LONG C O U N T Y ) LULA CITY C H A L L C O U N T Y ) LUMBER CITY (TELFAIR C O U N T Y ) LUMPKIN CITY (STEWART C O U N T Y ) LUTHERSVILLE TOWN (MERIWETHER C O U N T Y ) LYERLY TOWN (CHATTOUuA C O U N T Y ) L Y O N S CITY (TI)UMBS C O U N T Y ) • M A C G N C I T Y (•SIbB C O U N T Y ) MANCHESTER CITY C M E R I W E T H E R C O U N T Y ) M A R S H A L L V I L L E CITY ( M A C C N C C U N T Y ) MARTIN T O W N ( S T E P H E N S C O U N T Y ) MAXEYS TOWN ( O G L E T H O R P E C O U N T Y ) MCCAYSVILLE CITY (FANNIN C O U N T Y ) MCRAE CITY ( T E L F A I R C O U N T Y ) M E I G S TOWN ( • T H O M A S C O U N T Y ) M E N L O TOWN ( C H A T T C U G A C O U N T Y ) MIOVILLE CITY (bURKE C O U N T Y ) M I L A N TOWN ( * T E L F A I R C O U N T Y ) MILLEN CITY (JENKINS C O U N T Y ) MITCHELL T O w N ( G L A S C O C K C O U N T Y ) MONTEZUMA CITY (MACON C O U N T Y ) M C N T R G S E TOWN ( L A U R E N S C O U N T Y ) M C R E L A N D TOWN ( C 3 W E T A C C U N T Y ) MCRCAN CITY (CALHCUN C O U N T Y ) M C R G A N T O N TCWN ( F A N N I N C O U N T Y ) MORVEN T O w N ( B R O O K S C O U N T Y ) MCULTF1E CITY (COLGUITT C O U N T Y ) MCUNT VERNON CITY ( M O N T G O M E R Y C O U N T Y ) M O U N T A I N C I T Y TOWN ( R A B U N C G U N T Y ) N A S H V I L L E CITY ( B E R R I E N C O U N T Y ) NELSON C I T Y (•PICKENS C O U N T Y ) NEWNAN C I T Y ( C U W E T A C O U N T Y ) NEWTON CITY (BAKER C O U N T Y ) NICHOLLS CITY (COFFEE C C U N T Y ) N I C H O L S O N TCWN ( J A C K S O N c O U N T Y ) NCRMAN P A R K TOWN ( C O L Q U I T T C O U N T Y ) N C R T H H I G H S H O A L S TOWN ( O C O N E E C C U N T Y ) N U N E Z TOWN ( E M A N U E L C U U N T Y ) OCILLA CITY (IRWIN C O U N T Y ) ODUM TUWN ( W A Y N E C O U N T Y ) GEORGIA GEORGIA -?6- U.S. DEPARTMENT LLIGULE OF THE GOVERNMENTS OGLETHOKPE CITY (MACON COUNTY) OMAHA CITY ( S T c W A R T C O U N T Y ) P A R h C T T TCWN ( T E R R E L L C C U N T Y ) P A T T E R S O N TCWN ( P I E R C E C O U N T Y ) •PAYNE CITY (BI3E C U U M T Y ) PEARSCN CITY (ATKINSON C O U N T Y ) PELHAM C I T Y ( M I T C H E L L COUNTY) • P E M B R O K E C I T Y (BRYAN C O U \ T Y ) •PERRY CITY (HOUSTCN C O U N T Y ) P 1 N E V I E W TOWN ( W I L C O X C C U N T Y ) PITTS tITY (WILCUX C O U N T Y ) PLAINS TOWN (SUMTER C C U N T Y ) QUITMAN C I T Y ( B R O C K S C O U N T Y ) RAYLE C I T Y ( w I L K E S C O U N T Y ) REBECCA TO»*N ( T U ^ N c R C O U N T Y ) R E N T Z TOWN ( u A U R E N S C O U N T Y ) RICEaLRO C I T Y (LIBERTY C O U N T Y ) RICHLAND C I T Y (STEwAPT C O U N T Y ) • RING ON TOWN ( E F F I N G H A M C O U N T Y ) RCBERTA C I T Y ( C R A W F O R D C J U N T Y ) RDCHELLE C I T Y (WILCOX C O U N T Y ) RGCKMART C I T Y (POLK C O U N T Y ) ROME CITY (FLL YD C O U N T Y ) RUYSTCN C I T Y ( * F ^ A N K L I N C O U N T Y ) RUSSELL C I T Y ( S A R F O W CUU.NTY) SALE CITY C I T Y ( M I T C H E L L C O U N T Y ) SARD IS T O W N ( B U K K E C OU Nl Y ) • SAVANNAH C I 1 Y ( C H A T H A M C U U N T Y ) S C O T L A N D TOWN (•TELFAIR C O U N T Y ) S C R E V L N CITY (WAYNE C O U N T Y ) SENCIA C I T Y ( C U W E T H C O U N T Y ) SHARON C I T Y ( T A L I A F E R R O C O U N T Y ) SHAF.PbsU^G T U * N ( C i W E T * C O U N T Y ) SHELL MAN C I T Y ( H A N O I L P H C O U N T Y ) SOPEKTUN C I T Y ( T R E U T L E N C O U N T Y ) S P A R E S TCWN ( C J C K C O U N T Y ) SPAPTA C I T Y ( M A N C C C K C O U N T Y ) S T A F L L T U N TOWN ( J E F F E R S O N C C U N T Y ) STATHAM Tfr-N ( d A R F Q W o O U N T Y ) STILLMCf\i TOWN ( E f A N U L L C G U N T Y ) SUMMERTCWN CITY (EMANUEL C O U N T Y ) SUMMEPVILLE CITY (CHATTOOuA CCUNTY) S*AIi\SbG30 C I T Y ( E M A 4 U E L C U U N T Y ) SYCAMORE C I T Y ( T U R N E R C C U N T Y ) TALtOTTCN CITY (TAL90T C O U N T Y ) TALLAPOOSA CITY (HARALSON CCUNTY) TALLULAH F A L L S T O w N (• H A T E R S HAM C O U N T Y ) T A R F Y T O ^ N TCWN ( MG NT.IL/ME RY C O U N T Y ) T A Y L U R S V I L L t T O w N (*oART.w C O U N T Y ) THE RGCK TG*N (GPS ON L G G J T Y ) GEORGIA ";'f' GECRbIA TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING THOMASVILLE CITY (THOMAS COUNTY) • THUNDERBOLT TOWN (CHATHAM COUMY) T I C E * T O W N ( r?A B U M C O U N T Y ) T1GNALL TOWN ( W I L K E S C O U N T Y ) TCCTCA CITY (STtPhENS COUNTY) TRION TOWN (CHATTOOGA CCUNTY) TURIN TOWN ( C O W E T A COUNTY) UNADILLA TOwN (DOOLY C O U N T Y ) UNION POINT TOWN ( G R E E N E COUNTY) VAN wERT T O W N ( P O L K COUNTY) VILLA PICA C I T Y (*CARRGLL CGUNTY) WADLLY TJKN (JEFFERSON COUNTY) wA*M SPRINGS CITY ( M E R I W E T H E R COUNTY) WATKIN'SVILLL TOWN (OCONEE COUNTY) WAYCRLSS CITY (WAKE C U U N T Y ) W A Y N E S o C R O C I T Y (fcURKE C O U N T Y ) WHIGHAM CITY (GRACY C O U N T Y ) WHITE TOWN (JARTOW COUNTY) WILLACOGCHEE TOWN (ATKINSON CCUNTY) WINDER CITY (LARRCw C O U N T Y ) WOODBURY CITY (MERIWETHER COUNTY) WOODLAND CITY (TALBOT C C U N T Y ) WRENS TOWN ( J E F F E R S O N C O U N T Y ) YATEbVILLE TOwN (UPSON C O U N T Y ) ]' '; '•<> : ; } i to UMNCCRFOPATED SCf •Mi II[ ^C! /^REAS OF THE F O L L O W I N G ATKI NSON C C U U Y B A K E R C G U N TY BANKS CGUNTY 8ARR0K COUNTY *'JI38 C O U N T Y 3LECKLEY COUNTY BRANTLEY COUNTY BROCKS CJUNTY •BRYAN COUNTY BURNE COUNTY CALHOUN 0 OUNTY •CHATHAM COUNTY •CHATTAHOOCHEE COUNTY CHATTCOGA COUNTY CLAY COUNTY CLINCH C OUNTY C C L C U I T T C OUNT Y COOK COUNTY COwETA COUMY CRAWFOPD COUNTY DAWSON COUNTY DODGE IOUNTY DCOLY CGUNTY oEOR-GIA COUNTI-S K ff SIIF III Ml T!l TtR 1 T;- DPS; Mill My »HE| •ill •In M\ U.S. DEPARTMENT ELIGIBLE GOVERNMENTS •DOUGHERTY COUNTY EARLY COUNTY •EFFINGHAM COUNTY FANNIN C O U N T Y FLOYD COUNTY GLASCOCK COUNTY. GRADY COUNTY GREENE COUNTY HALL C O U N T Y HANCOCK C O U N T Y HART COUNTY JEFFERSON COUNTY JENKINS COUNTY • JCNES CCUNTY LAURENS COUNTY LCNG COUNTY MACON C O U N T Y MCINTOSH C O U U Y MERIwETHER COUNTY MITCHELL C O U N T Y MONTGOMERY COUNTY OGLETHORPE COUNTY PIERCE COUNTY POLK C O U N T Y PULASKI COUNTY PUTNAM COUNT Y QUITMAN C O U N T Y RANDOLPH C O U N T Y SCHLEY C O U N T Y STEWART C O U N T Y SUMTER C O U N T Y TALEOT C O U N T Y TALIAFERRO COUNTY TELFAIR CUUNTY TERRELL COUNTY TREUTLEN C O U N T Y TROUP COUNTY TURNER C O U N T Y •TWIGGS CJUNTY UPSCN CGUNTY WARE C O U N T Y WAYNE C O U N T Y WHEELER COUNTY WILCOX C O U N T Y WILKES C JUNTY ATE RECORD COUNT= itb ORGIA OF T H E _->c - TREASURY LISTING U . S . DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF HAWAII CITIES* TCwNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING STATE RECORD COUNT= 3 HAWAII -* 0 - HAWAII U . S . DEPARTMENT ELIGIBLE O F THE GOVERNMENTS TREASURY LISTING STATE OF IDAHO CITIES* TCWNS ANO TOWNSHIPS WITH CCUNTY NAME FOLLOWING B L O C M I N G T O N V I L L A G E (BEAR L A K E C O U N T Y ) CLAYTCN VILLAGE (CUSTER C O U N T Y ) CLIFTCN VILLAGE (FRANKLIN COUNTY) DAYTON VILLAGE (FRANKLIN C O U N T Y ) DIETRICH VILLAGE (LINCOLN COUNTY) ELK RIVER V I L L A G E ( C L E A R W A T E R C O U N T Y ) EMMETT C I T Y (GEM C O U N T Y ) FRANKLIN CITY (FRANKLIN COUNTY) KELLOGG CITY (SHOSHONE C O U N T Y ) K O O S K I A C I T Y (IG'AHO C O U N T Y ) L C S T FIVER V I L L A G E ( C U S T E R C O U N T Y ) M A L A D C I T Y ("Nt-IDA C O U N T Y ) MCYIE S P R I N G S CITY (BOUNDARY COUNTY) MULLAN C I T Y (SHOSHONE C O U N T Y ) CROFINO CITY (CLEARWATER C O U N T Y ) OSBURN C I T Y ( S H O S H O N E C O U N T Y ) OXFCRG VILLAGE (FRANKLIN C O U N T Y ) PARIS CITY (BEAK LAKE C O U N T Y ) PIERCE CITY (CLEARWATER COUNTY) PINEHURST CITY (SHOSHONE COUNTY) PLACERVILLE CITY (BOISE C O U N T Y ) PRESTON CITY (FRANKLIN C O U N T Y ) ROBERTS VILLAGE (JEFFERSON COUNTY) SANDPGINT CITY (3CNNER C O U N T Y ) SHOSHONE C I T Y (LINCOLN C O U N T Y ) SMELTERVILLE CITY (SHOSHONE CCUNTY) S P E N C E R V I L L A G E (CLARK C O U N T Y ) ST C H A R L c S V I L L A G E ( B E A R L A K E C O U N T Y ) STITES VILLAGE (IDAHO C C U N T Y ) WARDNER CITY ( S H O S H O N E C O U N T Y ) WEIPPE CITY (CLEARWATER C O U N T Y ) WHITE BIRD C I T Y (IDAHO C O U N T Y ) MNCCRRORATED AREAS OF THE FOLLOWING COUNTIES CLEARWATER COUNTY FRANKLIN C OUNT Y GEM C G U N T Y O.NEIGA C O U N T Y SHOShCNE C O U N T Y STATE RECORD COU.\T= 37 IDAHO _7, . IDAHO U..S- D E P A R T M E N T OF THE TREASURY ELIGI8LE GOVERNMENTS LISTING STATE OF ILLINOIS CITIES* TCwNS AND TOWNSHIPS WITH CCJNTY N*M£ FOLLOWING ADELINE V I L L A G E (OGLE B O U N T Y ) •ALHAMURA VILLAGE (MADISON C O U N T Y ) A L L E N T O W N S H I P (LA S A L L E C O U N T Y ) A L T C FAS> V I L L A G E ( U N I O N C O U N T Y ) •ALTON CITY (MADISON C O U N T Y ) •ALTON TOWNSHIP (MADISON C O U N T Y ) ALTGNA V I L L A G E (KNOX C O U N T Y ) ANNA CITY ( U N I O N C O U N T Y ) A P P L E R I V E R T O W N S H I P (JO D A V I E S S C O U N T Y ) A P P L E R I V E R V I L L A G E (JO O A V I E S i C O U N T Y ) AFENZVILLE TOWNSHIP (CASS COUNTY) ARENZVILLE VILLAGE (CASS COUNTY) •AROMA PARK V I L L A G E ( K A N K A K E E C O U N T Y ) • ARGMA T O W N S H I P ( K A N K A K E E C O U N T Y ) ARRINGTCN TOWNSHIP (WAYNE CCUNTY) A C T C R I A TOWN ( F U L T O N C U U N T Y ) ASTORIA T O W N S H I P (FULTON C O U N T Y ) ATLANTA C I T Y ( L O G A N C O U N T Y ) ATLANTA TOWNSHIP (LOGAN C O U N T Y ) ATLAS TOWNSHIP (PIKE C O U N T Y ) AUDU^CN TOWNSHIP ( M O N T G O M E R Y C U U N T Y ) AVENA T O W N S H I P ( F A Y E T T E C O U N T Y ) B A N N E R V I L L A G E ( F t L T J N C'JUNTY) BARNHILL TOWNSHIP (WAYNE C O U N T Y ) bARR T O W N S H I P ( M A C O U P I N C O U N T Y ) •oARTELSO VILLAuE (CLINTON COUNTY) •3ART0NVILLE VILLAGE (PEORIA COUNTY) BASCC VILLAGE (HANCOCK C O U N T Y ) BATCHTOWN VILLAGE (CALHOUN COLNTY) bAYLIS V I L L A G E (PIKE C O U N T Y ) SEAR CHOVE T O W N S H I P ( F A Y E T T E C O U N T Y ) BEARDSTOWN C I T Y (CASS C O U N T Y ) B E A R D S T C w N TO'wNSHlP ( C A S S C C U N T Y ) B E A V E R C *E£K T O W N S H I P ( H A M I L T O N C O U N T Y ) • BECKEMEYEK VILLAGE (CLINTON CCUNTY) BEOFuRD TOWNSHIP (WAYNE C O U N T Y ) BELGIUM V I L L A G E (VERMILION O Q I N T Y ) BELKNAP VILLAGE (JOHNSON C O U N T Y ) BELLE P R A I R I E CITY TOWN (HAMILTON U U N T Y ) • B E L L W G O O V I L L A G E (COUN C O U N T Y ) B E N L D CITY ( M A C O U P I N C O U N T Y ) 3ENTLY TOWN (HANCGCK C O U N T Y ) B E R P E M A N T O W N S H I P (JO D A V I E S S C O U N T Y ) bERRY TOWNSHIP (WAYNE C O U N T Y ) ILLINCIS -52 " U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •BETHALTO VILLAGE (MAOISGN COUNTY) BETHEL TUWNSHIP (MCDONOUGH C O U N T Y ) BEVERLY TOWNSHIP (ADAMS C O U N T Y ) BIG MOUND T O W N S H I P ( W A Y N E C C U N T Y ) BINGHAM V I L L A G E ( F A Y E T T E C O U N T Y ) BLAIR TOWNSHIP (CLAY C O U N T Y ) BONPAS TOWNSHIP (RICHLAND COUNTY) •BGNUS TOWNSHIP (BOONE C O U N T Y ) •BOONE TOWNSHIP (8CGNE C C U N T Y ) •BCURBCNNAIS TOWNSHIP (KANKAKEE COUNTY) •BCURBCNNAIS VILLAGE (KANKAKEE COUNTY) BCWLESVILLE TOWNSHIP (GALLATIN COUNTY) 8CWLING GREEN TOWNSHIP (FAYETTE C O U N T Y ) BRACEVILLE TOWNSHIP (GRUNDY CCUNTY) BRACEVILLE VILLAGE (GRUN)Y COUNTY) •8RADLEY VILLAGE (KANKAKEE COUNTY) • B R I D G L V I E W V I L L A G E (COOK C O U N T Y ) •BRIMFIELD VILLAGE (PEORIA COUNTY) • B R O A D V I E W V I L L A G E (COOK C U J N T Y ) 8R0ADWELL TOWNSHIP (LOGAN CCUNTY) • B R O O K L Y N V I L L A G E (ST C L A I R C O L N T Y ) BROOKPORT CITY (MASSAC C O U N T Y ) •8R00KSIDE TOWNSHIP (CLINTON CCUNTY) BHOUGHTGN VILLAGE (HAMILTON C C U N T Y ) BROWNSTOWN VILLAGE (FAYETTE C C U N T Y ) b R U C E T O W N S H I P (LA S A L L E C O U N T Y ) BRUSSELS VILLAGE (CALHOUN COUNTY) 3RYANT V I L L A G E ( F U L T O N C O U N T Y ) 3UCKHEART TOWNSHIP (FULTON C O U N T Y ) BUCKNER VILLAGE (FRANKLIN C C U N T Y ) BLDA V I L L A G E ( B U R E A U C O U N T Y ) •BUR6ANK C I T Y (CCOK C O U N T Y ) B U R G E S S T O W N S H I P (JONO C O U N T Y ) BURNT P R A I R I E V I L L A G E ( W H I T E C O U N T Y ) •BURRITT TUWNSHIP (WlNNEtAGO C C U N T Y ) BLSH V I L L A G E ( W I L L I A M S O N C O U N T Y ) CAHCKIA T G w N S H l P ( M A C O U P I N C O U N T Y ) CAIRU CITY (ALEXANDER CUUNTY) CALHOUN VILLAGE (RICHLAND COUNTY) • C A L U M E T T O W N S H I P (COOK COUNTY) CAMBRIA V I L L A G E ( W I L L I A M S O N C C U . M T Y ) • C A N T E E N T O W N S H I P (ST C L A I R C O U N T Y ) •CAPRON VILLAGE (BOONE C O U N T Y ) CARBON H I L L V I L L A G E (GRUNJY C C U N T Y ) CARBONDALE TOWNSHIP (JACKSON COUNTY) CARMI C I T Y ( W H I T E C O U N T Y ) CARRIER MILLS VILLAGE (SALINE C O U N T Y ) CARRULL TOWNSHIP (VERMILION C C U N T Y ) CARSON T O W N S H I P (FAYETTE C O U N T Y ) CARTERVILLE CITY (WILLIAMSON COUNTY) ILLINCIS -33- ILLINOIS TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS •CASEYVILLE TOWNSHIP (ST CLAIR COUNTY) CASS TOWNSHIP (FULTCN C O U N T Y ) CAVE IN ROCK V I L L A G E ( H A R D I N C O U N T Y ) CENTRAL TOWNSHIP ( D O N D C O U N T Y ) C E N T R A L I A C I T Y (•MARION C O U N T Y ) •CENTREVILLE TOWNSHIP (ST CLAIR C O U N T Y ) CHALMERS TOWNSHIP (MCDONOUGH COUNTY) CHAMBERS^URG TOWNSHIP (PIKE C C U N T Y ) CHANDLERVILLE TOWNSHIP (CASS COUNTY) CHANOLERVILLE VILLAGE (CASS COUNTY) CHERRY GROVE TOWNSHIP (CARROLL C O U N T Y ) CHESTNUT T O W N S H I P (KNOX C O U N T Y ) • C H I C A G O C I T Y (COOK C O U N T Y ) • C H I C A G O H G H T S CITY ( C U U K C O U N T Y ) •CHOUTEAU TOWNSHIP (MADISON C O U N T Y ) • C I C E R O T O W N (OOGK C C U N T Y ) C I N C I N N A T I T O W N S H I P (PIKE C O U N T Y ) CISNE VILLAGE (WAYNE C O U N T Y ) CLAREMONT VILLAGE (RICHLAND C G U N T Y ) C L A Y CITY T O W N S H I P ( C L A Y C O U N T Y ) C L A Y CITY V I L L A G E ( C L * Y C O U N T Y ) •CLEMENT TOWNSHIP (CLINTON COUNTY) CCALTGN VILLAGE (MONTGOMERY C C U N T Y ) CCLCHESTER CITY (MCDONOUGH COUNTY) COLCHESTER TOWNSHIP (MCGONGUGH C O U N T Y ) CGLDBROOK TOWNSHIP (WARREN COUNTY) •CGLFAX TOWNSHIP (CHAMPAIGN COLNTY) • C C L L I N S V I L L E C I T Y (•MADISON C C U N T Y ) •CCLLINSVILLE TOWNSHIP (MADISON C O U N T Y ) COLP VILLAGE ( W I L L I A M S O N C O U N T Y ) •COLUMBIA CITY (MONROE C O U N T Y ) C O P L E Y T O W N S H I P (KNCX C O U N T Y ) CGRWIN T O W N S H I P (LOGAN C O U N T Y ) C O U N C I L HILL T O W N S H I P (JO D A V I E S S C O U N T Y ) CCWCEN VILLAGE ( S H E L J Y C O U N T Y ) CRAINVILLE VILLAGE (WILLIAMSON C O U N T Y ) CREAL S P R I N G S CITY ( W I L L I A M S O N C O U N T Y ) C R E S T G N V I L L A G E (CGLE C O U N T Y ) CROCK TOWNSHIP (HAMILTON C O U N T Y ) CROSSVILLE VILLAGE (WHITE CCUNTY) CROLCH TOWNSHIP (HAMILTON CGUNTY) CUBA CITY ( F U L T O N C O U N T Y ) •CUNNINGHAM TOWNSHIP (CHAMPAIGN C O U N T Y ) CUTLER VILLAGE (PERRY C C U N T Y ) C Y P R E S S V I L L A G E (.OHNSON C O U N T Y ) •DAMIANSVILLE VILLAGE (CLINTCN COUNTY) DANA V I L L A G E (LA S A L L E C O U N T Y ) DANVILLE TOWNSHIP (VERMILION COUNTY) D A R W I N T O W N S H I P (CLARK C O U N T Y ) DE KALB C I T Y (DE K A L B C O U N T Y ) ILLINCIS -JU- ILLINOIS TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING • DECATUR CITY (MACCN COUNTY) O E E R PARK T O W N S H I P (LA S A L L E C O U N T Y ) DEERFIELD TCWNSHIF (FULTON COUNTY) D E M E N T T O W N S H I P (CGLE C C U N T Y ) DENVER T O W N S H I P ( R I C H L A N D C O U N T Y ) DEPUE V I L L A G E (BUREAU COUNTY) D E R I N O A T O W N S H I P (JO D A V I E S S C O U N T Y ) D E T R O I T V I L L A G E (PIKE C O U N T Y ) DIXCN CITY (LEE CCUNTY ) D G N G U L A V I L L A G E (UNION C O U N T Y ) DCNNELLSON VILLAGE (MONTGOMERY C O U N T Y ) DOUGLAS TOWNSHIP (CLARK C O U N T Y ) DRY POINT T O W N S H I P ( S H E L B Y C O U N T Y ) OU bOIS T O W N S H I P ( W A S H I N G T O N COUNTY) OU CUGIN C I T Y ( P E R R Y C O U N T Y ) DUNFERMLINE VILLAGE (FULTON COUNTY) EAGERVILLE VILLAGE (MACOUPIN COUNTY) EAGLE CREEK TOWNSHIP (GALLATIN C O U N T Y ) EAGLE POINT TCWNSHIP (OGLE COUNTY) E A R L V I L L E C I T Y (LA S A L L E C O U N T Y ) •EAST ALTON V I L L A G E ( M A D I S O N C C U N T Y ) EAST C A P E G I R A R D E A U V I L L A G E ( A L E X A N D E R C O U N T Y ) LAST E L C O R A D O T O W N S H I P ( S A L I N E C O U N T Y ) EAST FORK T O W N S H I P ( M O N T G O M E R Y C O U N T Y ) •EAST ST L O U I S CITY (ST C L A I R C O U N T Y ) •EAST ST L O U I S T O W N S H I P (ST C L A I R C C U N T Y ) E D O Y V I L L E VIi_LAuE (POPE C O U N T Y ) EL DARA V I L L A G E (PIKE C C U N T Y ) ELDORADO CITY (SALINE C O U N T Y ) ELDCRAOO T O W N S H I P ( M C D O N O U G H C O U N T Y ) ELDRED VILLAGE (GREENE C O U N T Y ) E L I Z A B E T H T O W N S H I P (JC D A V I E S S C D U N T Y ) E L I Z A L - L T H V I L L A G E (JC D A V I E S S C G U N T Y ) ELIZAbETHTOWN VILLAGE (HARDIN C O U N T Y ) ELKHURN GROVE TOWNSHIP (CARROLL C O U N T Y ) E L L I S O N T C » N S H I P (WAWREN C O U N T Y ) ELLISVILLE VILLAGE (FULTON COUNTY) ELM R I V E R T O W N S H I P ( W A Y N E C O U N T Y ) ELwCuG T O W N S H I P ( V E R M I L I O N COCNTY) EMINENCE TOWNSHIP (LOGAN C O U N T Y ) EMMA T O W N S H I P ( W H I T E C O U N T Y ) EMMET T O W N S H I P ( M C O O N O U G H C O U N T Y ) ENEFGY VILLAGE (WILLIAMSON COUNTY) ENFIELD T O W N S H I P (WHITE C O U N T Y ) E N F I E L D V I L L A G E (WHITE C G U N T Y ) EGUALITY T O W N S H I P (GALLATIN C C U N T Y ) EQUALITY VILLAGE (GALLATIN C O U N T Y ) ERIENNA T O W N S H I P ( G R U N D Y C O U N T Y ) •ESSEX TOWNSHIP (KANKAKEE LQUNTY) •ESSEX VILLAGE (KANKAKEE CCUNTY) ILLI NC IS -?:>- ILLINOIS U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING EXETER VILLAuE (SCOTT COUNTY ) FAIRHAVEN TOwN SHIP (CA RRGLL CCUNTY ) • FAIFMONT CITY VILLAGE (ST CL AIR C O U N T Y ) FAIRMGUNT TOWN SHIP (PI KE COU NTY) •FAIRVIEW HEIGH TS CITY (ST CL AIR C O U N T Y ) FAPINA VILLAGE (FAYETT E COUN TY) FARM RIDGE TUW NSHIP (L A SALL E COUNTY ) FARMERS TOWNbH IP (FULT ON COU NTY) •FAYETTEVILLE V ILLAGE ( ST CLA IR C O U N T Y ) FIOELITY VILLA ^E. (JERS L Y COU NTY) FILLMCuE TOWNS HIP (MUN TGOMER Y C O U N T Y ) FILLMORE VILLA GE (MONT GOMERY COUNT Y) FINDLAY VILLAb E (SHELB Y CuUN TY) FLINT TOWNSHIP (PIhE C O U N T Y ) FLORA CITY (CL AY COUNT Y) •FLORA TOWNSHIP (BCCINE L C U N T Y ) FLORENCE VILLA uE (PIKE 0 OU NT Y) FLOYD TOWNSHIP (WARREN COUNT Y) •FCRT RUSSELL T OWNSHIP (MADIS ON C O U N T Y ) FOSTER TOWNSHI P ( M R I O N COUN TY) FRANKFORT TOWN SHIP (FR ANKL IN COUNT Y) FREEDOM TGWNSH IP (LA S ALLE C OUNTY) FREEMAN SPUR V ILLAGE ( •V.ILLI AMSON C O U N T Y ) •FULTS VILLAGE (MONRCE COUNTY ) •GANEER TOWNSHI P (KANKA KEE CO UNTY) GARDEN HIOL TO WNSHIP ( WAYNE CCUNTY ) GARRETT VILLAG E (OUUGL AS COU NTY) GEORGETOWN C IT Y (VERMI LION 0 OUNTY) GEORGETOWN TOW NSHIP (V ERMILI ON C O U N T Y ) GERMAN TOWNSHI P (RICHL ANO CO UNTY) •GODFREY TGWNSH IP (MAOI SON CO UNTY) GOLCUNDA CITY (POPE CO UNTY ) GOLD HILL TCWN SHIP (GA L L A T IN CUUNTY) GRAFTON CITY ( JERSEY C OUNT Y) •GRANITE CITY ( MM01 SON COUNTY ) •GRANITE CITY T OWNSHIP ( M D I S ON C O U N T Y ) •GRANT PARK VIL LAGE (KA NKAKEE COUNT Y) •GRANTfGRK VILL AGE (MAD ISDN C OUNTY) GRAY TOWNSHIP (WHITE C OUNTY) GFAYVILLE CITY (•WHITE COUNT Y) GREENVILLE CIT Y (bOND COUNTY ) GFIGGSVILLE CI TY (PIKE C OU NT Y) GRIGGSVILLE TO WNSHIP ( PISE 0 OUNTY) GRISHAM TGWNSH IP (MONT GOMERY COUNT Y ) GROVELANU TOWN SHIP (LA SALLE COUNTY) GUILFORD TOWNS HIP (JO OAVIES S C O U N T Y ) HADLEY TOWNSHI P (PIKE COUNTY ) HAGENER TGWNSH IP (CASS COUNT Y) HAMBURG VILLAG E (CALHO UN CUU NTY) •HAMEL VILLAGE (MACISON COUNT Y) ILLINCIS - (b - IS' •IS' Jll •J»l Jtf JEF ILLINOIS U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS HAMLETSEURG VILLAGE (POPE COUNTY) HANAFORD VILLAGE (FRANKLIN COLNTY) H A N O V E R T O W N S H I P (JO D A V I E S S C O U N T Y ) H A N O V E R V I L L A G E (jO D A V I E S S C O U N T Y ) H A R D I N T O W N S H I P (PIKE C O U N T Y ) HARDIN VILLAUE (CALHOUN C O U N T Y ) HARRIS TOWNSHIP (FULTON C O U N T Y ) HARRISbURG CITY (SALINE C O U N T Y ) •HARRISON T O W N S H I P (WINNEBAGO C O U N T Y ) •HARPISTOWN TOWNSHIP (MACON COUNTY) H A R T E R T O W N S H I P (CLAY C O U N T Y ) •HARTFGKD VILLAGE (MADISON CCUNTY) HARTSBURG V I L L A G E (LOGAN C O U N T Y ) HARVEL V I L L A G E ( • M O N T G O M E R Y C C U N T Y ) • HARVEY C I T Y (CUOK C O U N T Y ) HAWTHORNE TOWNSHIP (WHITE CCUNTY) •HELVETIA TOWNSHIP (MADISON COLNTY) HERALOS PRAIRIE TCWNSHIP (WHITE C O U N T Y ) HERRICK T O W N S H I P ( S H E L B Y C O U N T Y ) HERRICK V I L L A G E ( S H E L B Y C G U N T Y ) HERRIN CITY (WILLIAMSON C O U N T Y ) HETTICK V I L L A G E ( M A C O U P I N C G U N T Y ) HICKORY HILL TOWNSHIP (WAYNE C O U N T Y ) •HIGHLAND CITY (MADISUN COUNTY) HILLS60R0 CITY (MONTGOMERY COUNTY) HILLS60R0 TCWNSHIP (MONTGOMERY C O U N T Y ) HILLVIEW V I L L A G E (GREENE C O U N T Y ) HINDS30R0 VILLAGE (DOUGLAS COLNTY) HCLLAND TOWNSHIP (SHELBY C O U N T Y ) HOPE T O W N S H I P (LA S A L L E C O U N T Y ) HOUSTON TOWNSHIP (ADAMS C O U N T Y ) HULL VILLAGE (PIKE C O U N T Y ) HURRICANE TOWNSHIP (FAYETTE C O U N T Y ) HURST CITY ( W I L L I A M S O N COUNTY) INDIAN C R E E K T O W N S H I P ( W H I T E C O U N T Y ) INDIAN P R A I R I E TGfcNSHIP ( W A Y N E C O U . N T Y ) INDIANOLA V I L L A G E ( V E R M I L I O N C O U N T Y ) ICLA V I L L A G E ( C L A Y C O U N T Y ) IPAVA V I L L A G E ( F U L T O N C O U N T Y ) IRVING T O W N S H I P ( M O N T G O M E R Y C O U N T Y ) IRVINo V I L L A G E ( M O N T G O M E R Y C O U N T Y ) •IRWIN V I L L A G E ( K A N K A K E E C O U N T Y ) J A C K S O N V I L L E C I T Y (M'JRGAN C C U N T Y ) • JARVlb T O W N S H I P ( M A O I S O N C O U N T Y ) JEFFERSON TOWNSHIP (STEPHENSON C O U N T Y ) JEFFEPSGNVILLE VILLAGE (WAYNE C O U N T Y ) JERSEY TOWNSHIP (JERSEY C O U N T Y ) JERSEYVILLE CITY (JERSEY COUNTY) JOHNSONVILLE VILLAGE (WAYNE uCUNTY) J O H N S T O N C I T Y cITY ( W I L L I A M S O N C O U N T Y ) ILLUNCIS -37- ILLINOIS TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TPEASURY LISTING JCNESBORO CITY ( U N I O M C O U N T Y ) JCPPA VILLAGE (MASSAC C O U N T Y ) JUNCTION CITY VILLAGE (MARION C O U N T Y ) JUNCTION VILLAGE (GALLATIN COUNTY) KAMPSVILLE VILLAGE (CALHUUN C O U N T Y ) KANE T O W N S H I P ( G R E E N E C G U N T Y ) KANE V I L L A G E ( G R E E N E C O U N T Y ) K A N G L E Y V I L L A G E (LA S A L L E C C U N T Y ) •KANKAKEE CITY (KANKAKEE C O U N T Y ) • KANKAKEE TOWNSHIP (KANKAKEE C C U N T Y ) KARNAK VILLAGE ( P U L A S K I C O U N T Y ) KASKASKIA TOWNSHIP (FAYETTE C C U N T Y ) KEENES VILLAGE (WAYNE C O U N T Y ) KELL V l L L A b E ( M A R I O N C O U N T Y ) KELLY TOWNSHIP (WARREN C O U N T Y ) • KERR T O W N S H I P ( C H A M P A I G N C O U N T Y ) •KEYESPORT VILLAGE (•CLINTON C C U N T Y ) KINOERHOOK TOWNSHIP (PIKE CGUNTY) KINDEhHGJK VILLAGE (PIKE C O U N T Y ) KNIGHT PRAIRIE T O W N S H I P (HAMILTON C O U N T Y ) LA C L E D E T O W N S H I P ( F A Y E T T E C O U N T Y ) LA P R A I R I E V I L L A G E ( A D A M S C C U N T Y ) LA SALLE C I T Y (LA S A L L E C O U N T Y ) LA SALLE T O W N S H I P (LA S A L L E C C U N T Y ) LAGRANGE TOWNSHIP (BOND C O U N T Y ) LAKEWGOD TOWNSHIP (SHELBY COUNTY) L A M D I N E T W P ( M C D O N O U G H C'JUNTY) LANARK CITY (CARRCLL C O U N T Y ) LANCASTER TOWNSHIP (STEPHENSON C O U N T Y ) • L E B A N O N C I T Y (ST C L A I R C O U N T Y ) LEE T O W N S H I P ( F U L T O N C O U N T Y ) • L E M O N T T O W N S H I P (COOK C O U N T Y ) • L E M G N T V I L L A G E (COOK C O U N T Y ) •LEROY TOWNSHIP (BOONE C O U N T Y ) LEVEE TOWNSHIP (PIKE O O U i T Y ) LIBERTY TOWNSHIP (ADAMS C O U N T Y ) LIMA T O W N S H I P ( C A R R O L L C O U N T Y ) LIMA V I L L A G E ( A D A N S C O U N T Y ) • L I M E S T O N E TOwN'SHIP ( K A N K A K E E C U U N T Y ) LINCOLN CITY (LOGAN C O U N T Y ) L I N C O L N T O W N S H I P (OGLE C O U N T Y ) LINGER TOWNSHIP (GREENE C O U N T Y ) LITCHFIELD CITY ( M O N T C G M L K Y CCUNTY) L I T T L E YORH V I L L A G E ( W A R R E N C C U N T Y ) •LIVINGSTON VILLAGE (MADISON CCUNTY) L G M A A TOWNSHIP (HENDERSON COUNTY) LOMAX VILLAGE ( H E N D E R S O N C G U N T Y ) LONDON MILLS VILLAGE (*FULTON C O U N T Y ) LCNE GROVE TOWNSHIP (FAYETTE C O U N T Y ) L O N G B R A N C H T O W N S H I P ( S A L I NE C O U N T Y> ILLINOIS -*;-«. ILLINOIS •> ( U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •LOOKING GLASS TOWNSHIP (CLINTCN COUNTY) LGSTANT V I L L A G E (LA S A L L E C O U N T Y ) LOUOON T O w N S H I P (FAYETTE C O U N T Y ) LCUISVILLE VILLAGE (CLAY C O U N T Y ) LCVE T O W N S H I P ( V E R M I L I O N C O U N T Y ) • L O V E S PARK C I T Y ( W I N N E B A G O C O U N T Y ) • LUDLOW T O W N S H I P ( C H A M P A I G N C O U N T Y ) LYNOUN T O W N S H I P (WHITESIDE C O U N T Y ) LYNDON VILLAGE (WHITESIDE C O U N T Y ) MACEDONIA V I L L A G E (*HAMILTQN C O U N T Y ) MACCMB T O W N S H I P ( M C D O N O U G H C O U N T Y ) •MADISON C I T Y ( M A D I S O N C O U N T Y ) MADISCN T O W N S H I P ( R I C H L A N O C O U N T Y ) •MAEYSTOWN V I L L A G E ( M O N R O E C O U N T Y ) MAGNOLIA TOWN (PUTNAM C O U N T Y ) MALTA T O W N S H I P (DE K A L B C O U N T Y ) MALTA V I L L A G E iQH KALB C O U N T Y ) • MANCHESTER T O W N S H I P ( B O O N E C O U N T Y ) •MANTENO T O W N S H I P ( K A N K A K E E C O U N T Y ) •MANTENO V I L L A G E ( K A N K A K E E C O U N T Y ) MARIETTA V I L L A G E ( F U L T O N C O U N T Y ) • MARINE V I L L A G E ( M A D I S O N C O U N T Y ) MARION C I T Y ( W I L L I A M S O N C O U N T Y ) •MARKHAM C I T Y (COOK C O U N T Y ) MARTINSBURG TOWNSHIP (PIKE COUNTY) MARTINTON T O w N S H I P ( I R C C J O I S C O U N T Y ) MAUNIE V I L L A G E ( W H I T E C O U N T Y ) MAYBERRY T O W N S H I P ( H A M I L T O N C O U N T Y ) •MAYWOCO V I L L A G E (COOK C O U N T Y ) •MCCCOK V I L L A G E (COOK C O U N T Y ) MCLEANSbORO CITY (HAMILTON COUNTY) M C L E A N S B O R G T O W N S H I P ( HA MI LT ON C OU U Y ) MEACHAM T O W N S H I P ( M A R I O N C O U N T Y ) •MELROSE PARK V I L L A G E (COOK C O U N T Y ) MENDOTA C I T Y (LA SALLE C O U N T Y ) MENDJTA T O W N S H I P (LA S A L L E G Q L N T Y ) METROPOLIS CITY (MASSAC C O U N T Y ) MIDDLEFORK T O W N S H I P ( V E R M I L I O N C O U N T Y ) M I D C L E T O W N V I L L A G E (LOGAN C C U N T Y ) • M I D L O T H I A N V I L L A G E (COUK C O U N T Y ) MILKS GROVE TOWNSHIP (IROQUOIS C O U N T Y ) MILL CREEK V I L L A G E ( U N I O N C O U N T Y ) MILL S H O A L S T O W N S H I P ( W H I T E C C U N T Y ) MILL S H O A L S V I L L A G E ( W H I T E C O U N T Y ) MILTGN V I L L A G E (PIKE C O U N T Y ) MISSISSIPPI TOWNSHIP (JERSEY COUNTY) •MGMENCE C I T Y ( K A N K A K E E C O U N T Y ) • M G M E N C L TOWNSHIP (KANKAKEE COUNTY) MONMOUTH C I T Y (WARREN C O U N T Y ) M O N M O U T H T O W N S H I P (WARREN C C U N T Y ) NfT .59- ILLINOIS TREASURY LISTING U.S. DEPARTMENT ELIGIBLE GF THE GOVERNMENTS TREASURY LISTING MONTESUMA TOWN S H I P ( P I K E C O U N T Y ) •MCRO TOWNSHIP (MACISON C O U N T Y ) M C U N D C I T Y (PU LA SKI C O U N T Y ) M O U N D C I T Y CIT Y ( P U L v S K I C O U N T Y ) MOUNT O L I V E CI TY ( M A C O U P I N C O U N T Y ) MOUNTAIN TOWNS HIP (SALINE C C U N T Y ) MT C A R R O L L C I T Y ( C A R R O L L C O U N T Y ) MT C A R R O L L TOW N S H I P ( C A R R O L L C O U N T Y ) MT ERIE V I L L A G E ( M Y N E C O U N T Y ) MULBERKY GKGVE TOWNSHI P ( B O N D COUN T Y ) MULBERRY GROVE VILLAGE (BUND C O U N T Y ) MUNCIE VlLLAbE (VERMILION C O U N T Y ) N LITCHFIELO T OWNSHIP (MONTGOMERY C O U N T Y ) • NAME OKI T G W N S H IP ( M A D I S O N C O U N T Y ) N A P L A T E V I L L A G E (LA S A L L E C O U N T Y ) • N A T I O N A L C I T Y V I L L A G E (ST C L A I R C O U N T Y ) NEBC V I L L A G E ( P I K E C O U N T Y ) •NEW BADEN VILL AGE (•CL I N T O N C O U N T Y ) NEW C A N T O N TOW N ( P I K E C O U N T Y ) • NEW D O U G L A S TO W N S H I P ( M A M SON C O U N TY ) •NEw D O U G L A S VI L L A G E ( M A D I S O N C C U N T Y ) NEW G R A N D C H A I N V I L L A G E ( P U L A S K I C O U N T Y ) NEW HAVEN TOWN SHIP ( G A L L A T I N C O U N T Y ) NEW H A V E N VILL AGE ( G A L L A T I N C C U N T Y ) NEW S A L E M TOWN ( P I K E C O U N T Y ) NEW S A L E M TOWN S H I P ( P I K E C O U N T Y ) NEWBUFC T O W N S H IP ( P I K E C O U N T Y ) N E W N A N S V I L L E T O W N S H I P (CA.aS C C U N T Y ) NILWOOD VILLAG E (MACOUPIN C O U N T Y ) NOBLE TOWNSHIP (RICHLAND C O U N T Y ) NOBLE VILLAGE (RICHLAND C O U N T Y ) NCKCMIS CITY ( MGNToGMERY C O U N T Y ) N C K C M I S T O W N S H IP ( M O N T G O M E R Y C O U N T Y ) NORA T O W N S H I P (JO D A V I E S S C O U N T Y ) NOKA V I L L A G E ( JO D A V I E S S C O U N T Y ) NORR IS V I L L A G E ( F U L T O N C O U N T Y ) •NORTH AURORA V I L L A O E (KANE C O U N T Y ) NORTH CITY VIL LAGE ( F R A N K L I N C O U N T Y ) N O R T H FORK T Ow N S H I P ( G A L L A T I N i.OUNTY) N O R T H E R N T O W N S H I P (FrtA N K L I N C C U N T Y ) OCONEE TOWNSHI P (SHELJY C O U N T Y ) OCONEE VIOLAGE (SHELBY C O U N T Y ) OGIN TOWNSHIP (MARION C O U N T Y ) ODIN V I L L A G E ( MARI ON 0 OUNT Y ) O G L E S B Y CI TY ( LA S A L L E C O U N T Y ) OLD R I P L E Y TOW N S H I P (,.<OND C O U N T Y ) OLD R I P L E Y V I L L A b E ( B O N D C O U N T Y ) OLD S H A W N E E T U W N V I L L A G E ( G A L L A T I N C O U N T Y ) •OLIVE TOWNSHIP (MADISON C O U N T Y ) O L M S T E A D V I L L A GE ( P U L A S K I C G U N T Y ) ILLINCIS -v, - ILLINCIS ELIGIBLE GOVERNMENTS LISTING O L N E Y CITY ( R I C H L A N D C O U N T Y ) OLNEY T O W N S H I P ( R I C H L A N D C O U N T Y ) OMAHA T O W N S H I P ( G A L L A T I N C O U N T Y ) OMAHA V I L L A G E ( G A L L A T I N C O U N T Y ) • OMPHGHENT TOWNSHIP (MADISON COUNTY) ONECO TOWNSHIP (STEPHENSON C O U N T Y ) O P H I R T O W N S H I P (LA S A L L E C O U N T Y ) ORCHAhD TOWNSHIP (WAYNE C O U N T Y ) • OREANA V I L L A G E (MACO.N C O U N T Y ) OREL T O W N S H I P ( W A Y N E C O U N T Y ) ORIENT CITY ( F R A N K L I N C O U N T Y ) OSAGE T O W N S H I P (LA S A L L E C O U N T Y ) O S K A L G O S A T C w N S H I P (CLAY C O U N T Y ) OTEGO T O W N S H I P ( F A Y E T T E C O U N T Y ) OTTAWA C I T Y (LA S A L L E C O U N T Y ) OTTAWA T O W N S H I P (LA S A L L E C O U N T Y ) OTTER CREEK T O W N S H I P ( J E R S E Y C U U N T Y ) OTTER CREEf* T C w N S H I P (LA S A L L E C O U N T Y ) OTTERVILLE TOWN (JERSEY CCUNTY) •OTTC T O W N S H I P ( K A N K A K E E C O U N T Y ) PALESTINE VILLAGE (CRAWFORD COUNTY) PANA CITY ( C H R I S T I A N C O U N T Y ) PANAMA V I L L A G E ( • M O N T G O M E R Y C C U N T Y ) PANTHER CREEK TCwNSHIP (CASS C O U N T Y ) PAPINEAU V I L L A G E ( I R O C U U I S C O U N T Y ) PARKERSBURG VILLAGE (RICHLAND COUNTY) PEARL T O W N S H I P ( P I K E L O U N T Y ) PEARL V I L L A G E ( P I K E C O U N T Y ) •PEMBROKE TOWNSHIP (KANKAKEE C C U N T Y ) •PEMBKOKE VILLAGE (KANKAKEE COUNTY) PENN T O W N S H I P ( S H E L B Y C O U N T Y ) PERRY T O W N S H I P ( P I K E C O U N T Y ) PERRY VILLAGE (PIKE C O U N T Y ) PERU CITY (LA S A L L E C O U N T Y ) PERU T O W N S H I P (LA S A L L E C O U N T Y ) PHILADELPHIA TOWNSHIP (CASS COUNTY) PHILLIPS TGWNSnlP (WHITE C O U N T Y ) PHILLIPSTGWN VILLAGE (WHITE CCUNTY) PIERRLN V I L L A G E (•JCND C O U N T Y ) •PIN OAK T O W N S H I P ( M A D I S O N C C U N T Y ) P I N C K N E Y V I L L E CITY ( P E R R Y C C U N T Y ) • P I N G R E E J R O V E V I L L A G E (KANE C C U N T Y ) PITTSiJURG V I L L A G E ( W I L L I A M S O N C O J N T Y ) P I X L E Y T O W N S n l P (CLAY C C U N T Y ) PLEASANT GRGVE TOWNSHIP (COLES C O U N T Y ) PLEASANT H I L L T O W N S H I P ( P I K E C O U N T Y ) PLEASANT H I L L V I L L A G E (PIKE C C U N T Y ) P L E A S A N T VALE T C w N S H I P ( P I K E C O U N T Y ) PLEASANT V A L L E Y T C w N S H I P (JO C A V I E S S C O U N T Y ) P O C A H O N T A S V I L L A G E (HCNC C O U N T Y ) [LLINCIS "<•!- ILLINOIS U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING • PONTOON BEACH VILLAGE (MAOISON COUNTY) PCNTOCSUC VILLAGE (HANCOCK C O U N T Y ) POPE T O W N S H I P ( F A Y E T T E C J U N T Y ) • P O P L A R Gi<OVE T O W N S H I P ( 6 0 0 N E C O U N T Y ) •PCPLAR GROVE VILLAGE (BOONE C C U N T Y ) PCTOMAC V I L L A G E (VERMILION C O U N T Y ) • P R A I R I E OU L O N G T O W N S H I P (ST C L A I R C O U N T Y ) PULASKI VILLAGE (PULASKI C O U N T Y ) PUTMAN T O W N S H I P (FULTON C O U N T Y ) QUARRY T O W N S H I P ( J E R S E Y C O U N T Y ) GUINCY CITY (ADAMS C U U N T Y ) Q U I N C Y T O W N S H I P (ADAMS C O U N T Y ) RADOM V I L L A G E ( W A S H I N G T O N C O U N T Y ) RAMSEY T O W N S H I P ( F A Y E T T E C O U N T Y ) RAMSEY V I L L A G E ( F A Y E T T E C O U N T Y ) RANKIN V I L L A G E ( V E R M I L I C N C O U N T Y ) • RANTUUL T O W N S H I P ( C H A M P A I G N C C U N T Y ) • RANTOUL V I L L A G E ( C H A M P A I G N C O U N T Y ) RAYMOND T O W N S H I P ( M C N T b O M E R Y C G U N T Y ) RAYMOND V I L L A G E ( M O N T G O M E R Y C C U N T Y ) RECTOR T O W N S H I P ( S A L I N E C O U N T Y ) • REDDICK V I L L A G E (•KANKAKEE C O U N T Y ) RICE T C W N S H I P (JO D A V I E S S C O U N T Y ) RICHLAND TOWNSHIP ( S H E L E Y C O U N T Y ) RICHWGOD TOWNSHIP (JERSEY C C U N T Y ) RIDGE T O W N S H I P ( S H E L B Y C O U N T Y ) RIDGWAY T O W N S H I P ( G A L L A T I N C O U N T Y ) RIDGWAY V I L L A G E ( G A L L A T I N C O U N T Y ) RIOOTT T O W N S H I P ( S T E P H E N S O N C C U N T Y ) RIDCTT V I L L A G E ( S T E P H E N S O N C O U N T Y ) R I P L E Y T O W N S H I P (BROWN C O U N T Y ) R I P L E Y V I L L A G E (BROWN C O U N T Y ) • R O B B I N S V I L L A G E (COOK C O U N T Y ) RCCh CREEK T O W N S H I P ( C A R R O L L C O U N T Y ) ROCK GROVE T O W N S H I P ( S T E P H E N S O N C O U N T Y ) •RCCKFORC CITY (WINNEoAGG C O U N T Y ) • R C C U F C R D T O W N S H I P (WINNEtiAGO C O U N T Y ) R O G O H G U S E CITY ( G R E E N E C O U N T Y ) R G C C H C U S E TOWN ( G R E E N E C O U N T Y ) ROSEDALE TCWNSHIP (JERSEY C G U N T Y ) RCSICLARE CITY (HAROIN C O U N T Y ) ROSS T O W N S H I P (PIKE C O U N T Y ) ROUNTREE T O r N S H I P ( M O N T G O M E R Y C O U N T Y ) •RGXANA V I L L A G E ( M A D I S O N C O U N T Y ) RUBICON T O w N S H I P ( G R E E N E C O U N T Y ) RURAL T O W N S H I P ( S H E L B Y C O U N T Y ) RUSH T O W N S H I P (JO D A V I E S S C O U N T Y ) RUTLAND V I L L A G E (LA S A L L E C O U N T Y ) RUYLE TOWNSHIP (JERSEY C O U N T Y ) SAILOR S P R I N G S V I L L A G E ( C L A Y C O U N T Y ) ILLINOIS - -• - ILLINOIS ELIGIBLE GOVERNMENTS LISTING SALEM T O W N S H I P ( C A R R O L L C O U N T Y ) •SALINA T O W N S H I P (KANKAKEE COUNTY) • SALINE T O W N S H I P (MADISON C O U N T Y ) SANDOVAL T O W N S H I P ( M A R I O N C C U N T Y ) SANGAMON V A L L E Y T C W N S H I P ( C A S S C O U N T Y ) SAUNEMIN V I L L A G E ( L I V I N G S T O N C O U N T Y ) SAVANNA C I T Y ( C A R R O L L C O U N T Y ) SAVANNM TUWNSHIP (CARROLL CCUNTY) • S C H I L L E R P A R K V I L L A G E (CJOK C O U N T Y ) SCHRAM C I T Y V I L L A G E ( M O N T G O M E R Y C O U N T Y ) SCICTA V I L L A G E ( M C D O N O U G H C O U N T Y ) SCOTTVILLE VILLAGE (MACOUPIN COUNTY) SEFTON T O W N S H I P ( F A Y E T T E C O U N T Y ) SERENA T O W N S H I P (LA S A L L E C C U N T Y ) SESSER C I T Y ( F R A N K L I N COUNTY) SHANNON V I L L A G E ( C A R R O L L C O U N T Y ) SHARON T O W N S H I P ( F A Y E T T E C O U N T Y ) SHAWNEE T O W N S H I P ( G A L L A T I N C O U N T Y ) SHAWNEETOWN CITY (GALLATIN C O U N T Y ) SHELBYVILLE CITY (SHELBY COUNTY) SHELBYVILLE TOWNSHIP (SHELBY COUNTY) SHOAL C R E E K T O w N S H I P ( B O N D C O L N T Y ) SIGEL TOWN ( S H E L B Y C O U N T Y ) SIGEL T O W N S H I P ( S H E L o Y C O U N T Y ) SIMPSON V I L L A G E ( J O H N S O N C O U N T Y ) SIMS V I L L A G t ( W A Y N E C O U N T Y ) SIX MILE T O W N S H I P ( F R A N K L I N C C U N T Y ) SMITHbORO VILLAGE (BOND C U U N T Y ) SO L I T C H F I E L D T O W N S H I P ( M O N T G O M E R Y C O U N T Y ) SORENTO V I L L A G E (BOND C C U N T Y ) •SOUTH B E L O I T C I T Y ( W I N N E B A G O C O U N T Y ) • S O U T h C H I C A G O H G H T S V I L L (CCOK C O U N T Y ) SOUTH C R O U C H T O W N S H I P ( H A M I L T O N C O U N T Y ) SOUTH F L A N N I G A N T C W N S H I P ( H A M I L T O N C O U N T Y ) SCUTH H U R R I C A N E T O W N S H I P ( F A Y E T T E C O U N T Y ) •SOUTh R O X A N A V I L L A G E ( M A D I S O N C O U N T Y ) SOUTH T U G G T O W N S H I P ( H A M I L T O N C O U N T Y ) SPILLERTOWN VILLAGE (WILLIAMSCN C O U N T Y ) SPRING C 3 E E K T O W N S H I P ( P I K E C C U N T Y ) • SPRING T O w N S H I P ( B O O N E C O U N T Y ) SPRINGERTUN V I L L A G E (*HlTE C O L N T Y ) •ST ANNE T O W N S H I P ( K A N K A K E E C O L N T Y ) •ST ANNE V I L L A G E ( K A N K A K E E C C U N T Y ) ST A U G U S T I N E V I L L A G E ( KNOX C O U N T Y ) ST DAVID V I L L A G E ( F U L T O N C O U N T Y ) ST ELMO C I T Y ( F A Y E T T E COUNTY) ST J O H N S V I L L A G E ( P E R R Y C O U N T Y ) *ST L l b U R Y V I L L A G E (ST C L A I R C C U N T Y ) STANOARC C I T Y V I L L A G E ( M A C O U P I N C O U N T Y ) STEVENSON TOWNSHIP (MARION C O U N T Y ) LLINCIS -*3- U.S. DEPARTMENT ELIGIBLE UF THE GOVERNMENTS TREASURY LISTING STEWARDSJN V I L L A G E ( S H E L B Y C O U N T Y ) • S T K K N E Y T O W N S H I P (COOK C O U N T Y ) • S T I T E S T O W N S H I P (ST C L A I R C C U N T Y ) STOCKTON T O W N S H I P (JO D A V I E S S C O U N T Y ) STOCKTON V I L L A G E (JO D A V I E S S C O U N T Y ) • STONE PARK V I L L A G E (CO OK C O U N T Y ) STONEFJPT VILLAGE (•WILLIAMSON C O U N T Y ) STRASbUKG V I L L A G E ( S H E L O Y C O U N T Y ) S T R E A T O R C I T Y (*LA S A L L E C O U N T Y ) • SUGAR L C A F T O W N S H I P ( S T C L A I R C O U N T Y ) • SUMMIT V I L L A G E (COOK C O U N T Y ) SUMNER T O W N S H I P ( W A R R E N C O U N T Y ) •SWANSEA V I L L A G E (ST C L A I R C C U N T Y ) TABLE G R O V E V I L L A G E ( F U L T O N C C U N T Y ) TAMALCO T O W N S H I P (JONO C O U N T Y ) TAMAKGA V I L L A G E (PERRY C O U N T Y ) TAMMS V I L L A G E ( A L E X A N D E R C O U N T Y ) TAYLOR S P R I N G S V I L L A G E ( M O N T G G M E R Y COUNTY) TENNESSEE TOwNSHIP ( M C D O N O U G H C O U N T Y ) TENNESSEE VILLAGE (MCDONOUGH C O U N T Y ) THEBES VILLAGE (ALEXANDER C O U N T Y ) THOMPSON T O W N S H I P (JO D A V I E S S C O U N T Y ) TILTON VILLAGE (VERMILION C G U N T Y ) TIME V I L L A G E (PIKE C O U N T Y ) TUNICA V I L L A b E (LA S A L L E C O U N T Y ) TOVEY V I L L A G E ( C H R I S T I A N C O U N T Y ) TOWER HILL T O W N S H I P ( S H E L B Y C G U N T Y ) TCWER HILL V I L L A b E ( S H E L J Y C O O N T y ) •TROY CITY (MADISON C U U N T Y ) TROY G R O V E T O W N S H I P (LA S A L L E C O U N T Y ) TRCY G R O V E V I L L A G E (LA S A L L E C O U N T Y ) T*IGG T O W N S H I P ( H A M I L T O N C O U N T Y ) ULLIN V I L L A G E ( P U L A S K I C O U N T Y ) •UNION HILL V I L L A G E ( K A N K A K E E COUNTY) •URBANA C I T Y ( C H A M P a l b N C O U N T Y ) •UR8ANA T O W N S H I P ( C H A M P A I G N C O U N T Y ) USTICK T O W N S H I P ( w H I T E S I J E C O U N T Y ) VALIEh V I L L A G E ( F R A N K L I N C O U N T Y ) VALLEY C I T Y T I L L A G E (PIKE C C U N T Y ) VANDALIA C I T Y ( F A Y E T T E C O U N T Y ) VANDALIA T O W N S H I P ( F A Y E T T E C O U N T Y ) •VENICE CITY (MADISON C O U N T Y ) •VENICE TOWNSHIP (MADISON C O U N T Y ) VERMONT T O W N S H I P ( F U L T O N C O U N T Y ) VERMONT V I L L A G E ( P U L T O N C O U N T Y ) VICTORIA T O W N S H I P (KNOX C O U N T Y ) VICTORIA V I L L A G E (KNOX C O U N T Y ) w J 2 r E ^ ? i H r T T T 0 W N S H I P ( J * DAVIESS VIRGINIA C I T Y ( C A S o C O U N T Y ) VIRGINIA T O W N S H I P ( C A S S C O U N T Y ) ILLIiNCIS COUNTY) -*4- ILLINOIS U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING WALKERVILLE TOWNSHIP (GREENE COUNTY) WALLACE TOWNSHIP (LA SALLE COUNTY) WALNUT GROVE TOWNSHIP (KNOX COUNTY) WALNUT HILL VILLAGE (MARION COUNTY) WAMAC CITY (*MARICN C O U N T Y ) •WASHINGTON PARK VILLAGE (ST CLAIR COUNTY) WATERFORD TOWNSHIP (FULTON COUNTY) •WATERLOO CITY (MONROE C O U N T Y ) WAYNE CITY VILLAGE (WAYNE COUNTY) WEST FRANKFORT CITY (FRANKLIN C O U N T Y ) WEST LINCOLN TOWNSHIP (LOGAN COUNTY) WESTVILLE VILLAGE (VERMILION COUNTY) WHITE CITY VILLAGE (MACOUPIN COUNTY) WHITE HALL CITY (GREENE C O U N T Y ) WHITE HALL TOWNSHIP (6REENE CCUNTY) WHITE ROCK TOWNSHIP (OGLE CCUNTY) WHITEASH VILLAGE (WILLIAMSON COUNTY) WILBERTON TOWNSHIP (FAYETTE COUNTY) WILCOX TOWNSHIP (HANCOCK COUNTY) •WILLIAMSON VILLAGE (MAOISON CCUNTY) WILMINGTON VILLAGE (GREENE COUNTY) WILSONVILLE VILLAGE (MACOUPIN C O U N T Y ) WINOSOR TOWNSHIP (SHELBY COUNTY) •WINNEBAGO TOWNSHIP (WINNEBAGO C O U N T Y ) •WINNEBAGO VILLAGE (WINNEBAGO COUNTY) WINSLCW VILLAGE (STEPHENSON CCUNTY) WITT CITY (MONTGOMERY C O U N T Y ) WITT TOWNSHIP (MONTGOMERY COUNTY) •WCOD RIVER CITY (MAOISON COUNTY) •WCOD RIVER TOWNSHIP (MADISON COUNTY) WOOOBINE TOWNSHIP (JO OAVIESS C O U N T Y ) WOODLAND TOWNSHIP (CARROLL COUNTY) WOODLAND TOWNSHIP (FULTON COUNTY) WOODLAWN VILLAGE (JEFFERSON CCUNTY) WOODSCN VILLAGE (MORGAN COUNTY) WCODVILLE TOWNSHIP (GREENE COUNTY) • WORCEN VILLAGE (MADISON COUNTY) XENIA TOWNSHIP (CLAY C O U N T Y ) XENIA VILLAGE (CLAY C O U N T Y ) •YELLOWHEAD TOWNSHIP (KANKAKEE C O U N T Y ) ZEIGLER CITY (FRANKLIN C O U N T Y ) ILLINOIS "*5- ILLINOIS U.S. DEPARTMENT ELIGIBLE UNINCORPORATED AREAS iif T H E ALEXANDER CGUNTY BOND COUNTY CALHOUN COUNTY CARR.JLL C O U N T Y CASS COUNTY CLAY COUNTY FAYETTE COUNTY FULTON COUNTY GALLATIN COUNTY GREENE COUNTY HAMILTON COUNTY HARDIN 0 OUNTY JERSEY COUNTY JC D A V I E S S G G U N T Y • KANKAKEE C G U N T Y LA S A L L E C O U N T Y •MAOISUN COUNTY MASSAC COUNTY •MCNRGE COUNTY MONTGOMERY COUNTY PERRY COUNTY PIKE C O U N T Y POPE COUNTY PULASKI COUNTY RICHLAND C O U N T Y SHELtfY C O U N T Y •ST C L A I R C O U N T Y UNION COUNTY VERMILION COUNTY WARREN C O U N T Y WAYNE CCUNTY WHITE COUNTY WILLIAMSUN COUNTY •WINNEOAGJ COUNTY STATE RECORD COUNT= 719 ILLINCIS OF THE GOVERNMENTS FOLLOWING COUNTIES TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF INOIANA CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING ADAMS TOwNSHIP (CASS C O U N T Y ) ADAMS TOwNSHIP (PARKE C O U N T Y ) ADAMS TOWNSHIP (RIPLEY C O U N T Y ) • ADDISON TOWNSHIP (SHELBY C O U N T Y ) A L A M O TOWN ( M O N T G O M E R Y C O U N T Y ) •ALBANY TOWN (DELAWARE C O U N T Y ) ALBION TOWN (NOBLE C O U N T Y ) ALBION T O W N S H I P (NOBLE C O U N T Y ) • ALEXANDRIA CITY (MAOISON C O U N T Y ) ALFCRCSVILLE TOWN (DAVIESS COUNTY) ALTCN TOWN ( C R A W F O R D C C U N T Y ) •ANDERSON CITY (MACISON C O U N T Y ) •ANDERSON TOWNSHIP (MADISON COUNTY) ANDERSON T O W N S H I P (PERRY C O U N T Y ) ANDERSON T O W N S H I P (RUSH C O U N T Y ) ATTICA C I T Y ( F O U N T A I N C O U N T Y ) •AURORA C I T Y ( O E A R E O R N C O U N T Y ) A U S T I N TOWN ( S C C T T C O U N T Y ) BAINDRIDGE TOWN (PUTNAM C O U N T Y ) BARP T O W N S H I P ( D A V I E S S C U U N T Y ) 3 A T E S V I L L E C I T Y (•RIPLEY C O U N T Y ) BATH T O W N S H I P ( F R A N K L I N C O U N T Y ) 3AUGC T G K N S H I P ( E L K H A R T C O U N T Y ) SEAR CREEK T O W N S H I P (JAY C O U N T Y ) BEOFURD CITY (LAWRENCE C O U N T Y ) bEECH CREEK TCWNSHIP (GREENE CUUNTY) BICKNLLL CITY (KNCX C O U N T Y ) B L O C M F I E L D TOWN ( G R E E N E C O U N T Y ) BLOCMFIELD TOWNSHIP (LAGRANGE COUNTY ) BLOOMING GRGVE T O W N S H I P (FRANKLIN C O U N T Y ) 3L0CMING0ALE TOWN (PARKE COUNTY) •BLGCMINGTO* CITY (MONROE COUNTY) BLOUNTSVILLE TOwN (HENRY C O U N T Y ) BLUE* FIVER T O W N S H I P ( H E N R Y C O U N T Y ) •BLUFFTUN CITY (WELLS C O U N T Y ) 3GGAR0 TOWNSHIP (DAVIESS COUNTY) BCNC T O W N S H I P ( L A W R E N C E C O U N T Y ) BOONE TOWNSHIP (CRAWFORD COUNTY) BOONE T O W N S H I P ( H A R R I S O N C C U N T Y ) • B R A N O Y w I N E C I V I L TWP ( S H E L B Y C O U N T Y ) 8 F O C K S B U R G TOWN ( J E F F E R S O N C O U N T Y ) B R O C K V I L L E TOwN (FF.ANKLIN C O U N T Y ) 8R00KVILLE TOWNSHIP (FRANKLIN COUNTY ) BROWN T O w N S H I P ( M O N T G O M E R Y C O U N T Y ) INOIANA —7- INDIANA U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING cROWN TOWNSHIP (RIPLEY GOUNTY) BROWNSVILLE TOwNSHIP (UNION C C U N T Y ) J R U C E V I L L E T O W N (KNOX C G U N T Y ) B R Y A N T T O W N (JAY C U U N T Y ) B U R N E T T S V I L L E TOwN ( W H I T E C G U N T Y ) BUTLER TOwNSHIP ( M A M I COUNTY) •CAESAR CREEK TOWNSHIP (DEARBORN C O U N T Y ) • C A L U M E T T O W N S H I P (LAKE C O U N T Y ) CAMfcRIDGE C I T Y TOWN ( W A Y N E C O U N T Y ) C A N N E L B U R G TOWN ( C A V I E S S C O U N T Y ) CANNELTGN CITY (PERRY C C U N T Y ) CARF TOWNSHIP (JACKSON C O U N T Y ) C A R T H A G E TOWN ( R U S H C O U N T Y ) CASS TOWNSHIP (GREENE C O U N T Y ) CASS TOWNSHIP (OHIO C O U N T Y ) •CAYGGA TOWN ( V E R M I L L I O N C O U N T Y ) C E O A R G R O V E TOWN ( F R A N K L I N C O U N T Y ) •CEDAR LAKE TOWN (LAKE C O U N T Y ) • C E N T E R T O W N S H I P ( C E N S U S C O U N T Y 0." M A R I O N ) •CENTER TOWNSHIP (DEARBORN CCUNTY) •CENTER TOWNSHIP (DELAWARE CCUNTY) CENTER T O W N S H I P (GRANT C O U N T Y ) CENTER TOWNSHIP (GREENE C O U N T Y ) CENTER TOWNSHIP ( M H T I N C O U N T Y ) CENTER TOWNSHIP (RIPLEY C O U N T Y ) C E N T E R T O W N S H I P (RUSH C O U N T Y ) C E N T E R V I L L E TCWN ( W A Y N E C O U N T Y ) •CHARLESTOWN CITY (CLARK C O U N T Y ) •ChARLESTOWN TCwNSHIP (CLARK CCUNTY) CHESTER TOWNSHIP (wA^ASH COUNTY) CLARK TOWNSHIP ( M C N T G O M E R Y C O L N T Y ) CLARK TCWNSHIP (PERRY C O U N T Y ) •CLAY TOWNSHIP (DEARBORN C O U N T Y ) CLAY TOWNSHIP (OWEN C C U N T Y ) •CLINTON CITY (VERMILLION COUNTY) CLINTON TOWNSHIP (CASS C O U N T Y ) CLINTON TOWNSHIP (PUTNAM C O U N T Y ) •CLINTON TOWNSHIP (VERMILLIUN COUNTY) CL O V E R S A L E T QY> N ( P U T N A M C O U N T Y ) CLOVEROALE TOWNSHIP (PUTNAM C O U N T Y ) CGLFAX TOWN (CLINTON C O U N T Y ) COLUMBIA TOWNSHIP (FAYETTE C O U N T Y ) CCNCORD TOWNSHIP (ELKHART COUNTY) CCNNERSVILLE CITY (FAYETTE COUNTY) CCNNERSVILLE TOWNSHI? (FAYETTE C O U N T Y ) CCRYOON TOwN (HARRISON C O U N T Y ) C R A N E TOWN ( M A R T I N C U U N T Y ) CROMWELL TOWN (NOBLE C O U N T Y ) C R O T H E R S V I L L E TOWN ( J A C K S O N C C U N T Y ) DALLAS TOWNSHIP (HUNTINGTON CCUNTY) INDIANA <*e I NO I ANA ELIGIBLE GOVERNMENTS O A L T O N T O W N S H I P (WAYNE C O U N T Y ) •DANA TOWN ( V E R M I L L I C N C O U N T Y ) DAVIS TOWNSHIP (FOUNTAIN C O U N T Y ) DAVIS TOWNSHIP (STARKE C O U N T Y ) DECKER TOWN (KNOX C O U N T Y ) D E C K E R T O W N S H I P (KNOX C O U N T Y ) •OELAWARE TOWNSHIP (DELAWARE C C U N T Y ) OELAWARE T O W N S H I P (KIPLEY COUNTY) OENVER T O W N ( M I A M I C O U N T Y ) • D I L L S B O R O TOWN ( D E A R B O R N C O U N T Y ) D U B L I N TOWN ( W A Y N E C O U N T Y ) OUNKIRK C I T Y (•JAY C O U N T Y ) DUPCNT TOWN (JEFFERSON C O U N T Y ) •EAST C H I C A G O C I T Y ( L A K E C O U N T Y ) • E A T O N TOWN ( D E L A W A R E C O U N T Y ) E C O N O M Y TOWN ( W A Y N E C O U N T Y ) E O W A R O S P O R T TOWN (KNOX C O U N T Y ) EEL T O W N S H I P ( C A S S C O U N T Y ) ELKHART TOWNSHIP (NOBLE C O U N T Y ) ELMORE T O W N S H I P (DAVIESS C O U N T Y ) E L N G R A TOWN ( D A V I E S S C O U N T Y ) •ELWOOD CITY (MAOISON C O U N T Y ) E N G L I S H TOWN ( C R A W F O R D C O U N T Y ) •EUGENE TOWNSHIP (VERMILLION COUNTY) FAIRFIELD TCWNSHIP (FRANKLIN COUNTY) FAIRPLAY TOWNSHIP (GREENE COUNTY) •FAIRVIEW PARK TOWN ( V E R M I L L I O N C O U N T Y ) •FALL CREEK T O W N S H I P ( M A O I S O N C O U N T Y ) FINLEY T O W N S H I P (SCGTT C O U N T Y ) FLORDIA T O W N S H I P ( P A R K E C O U N T Y ) •FORT WAYNE C I T Y (ALLEN C O U N T Y ) F O U N T A I N C I T Y TOWN (WAYNE C O U N T Y ) FRANKLIN T O W N S H I P (GRANT C O U N T Y ) FRANKLIN T O W N S H I P (OWEN C O U N T Y ) FRANKLIN T O W N S H I P (PUTNAM C O U N T Y ) FRANKLIN T O W N S H I P ( R A N O O L P H C C U N T Y ) FRANKLIN T O W N S H I P ( R I P L E Y C O U N T Y ) FRANKLIN T O W N S H I P (WAYNE C O U N T Y ) FRENCH L I C K TOWN (ORANGE C O U N T Y ) FRENCH L I C K T O W N S H I P ( O R A N G E C O U N T Y ) GALENA T O W N S H I P (LA P O R T E C O U N T Y ) •GARY CITY (LAKE C C U N T Y ) G A S CITY C I T Y ( G R A N T C O U N T Y ) GLENWOOD TOWN (•RUSH C O U N T Y ) GOSPORT TOWN ( GwEN C O U N T Y ) GRAHAM T O W N S H I P ( J E F F E R S O N C O U N T Y ) GRANT T O W N S H I P ( G R E E N E C O U N T Y ) GREENCASTLE CITY (PUTNAM C O U N T Y ) GREENCASTLE TCwNSHIP (PUTNAM C O U N T Y ) • G R E E N O A L E TOWN ( D E A R B O R N C O U N T Y ) INDIANA •'4 9 LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING • GREENE TOWNSHIP (ST JOSEPH COUNTY) G R E E N E T O W N S H I P (WAYNE C O U N T Y ) GREENFIELD TOWNSHIP (ORANGE CCUNTY) GREENSFCRK TOWNSHIP ( R A N D O L P H GOJNTY ) GUTHRIE TOWNSHIP (LAWRENCE C O U N T Y ) HALBERT TOWNSHIP (MARTIN C O U N T Y ) H A M I L T O N TOWN ( • S T E U B E N C O U N T Y ) HANOVER TOwN ( J E F F E R S O N C O U N T Y ) HANOVER TOWNSHIP ( J E F F E R S O N C C U N T Y ) HARRISON T O W N S H I P (DAVIESS C O U N T Y ) •HARRISON TOWNSHIP (DEARBORN C O U N T Y ) HARRISON TOWNSHIP (ELKHART C O U N T Y ) HARRISON TOWNSHIP (FAYETTE COUNTY) HARRISON TOWNSHIP (HARRISON C C U N T Y ) HARRISON T C W N S H I P (OWEN C O U N T Y ) •HARRISON TOWNSHIP (VIGO C O U N T Y ) HARTFORD CITY (BLACKFORD C O U N T Y ) •HELT TOWNSHIP (VERMILLION C C U N T Y ) HIGHLAND TOWNSHIP (FRANKLIN C C U N T Y ) H I G H L A N D T C W N S H I P ( G R E E N E CCUNTY ) • HOGAN TOWNSHIP (DEARBORN C O U N T Y ) H O L T O N T'JWN ( R I P L E Y C O U N T Y ) •HOWARD TOWNSHIP (HOWARO C U U N T Y ) H G W A R O T O W N S H I P (PARKE C O U N T Y ) H U D S O N T O W N S H I P (LA P O R T E C O U N T Y ) HUNTINGTON CITY (HUNTINGTON C C U N T Y ) HUNTINGTON TOWNSHIP (HUNTINGTCN C O U N T Y ) INDIAN C R E E K T O W N S H I P ( L A W R E N C E C O U N T Y ) • I N D I A N A P O L I S C I T Y ( C E N S U S C G U N T Y UF M A R I O N ) • I N G A L L S TOWN ( M A D I S O N C O U N T Y ) •JACKSON TOWNSHIP (DEARBORN COUNTY) JACKSON TGWNSHIP (FAYETTE COUNTY) JACKSON TOWNSHIP (GREENE C O U N T Y ) JACKSON TOWNSHIP (JACKSON CCUNTY) JACKSON TOWNSHIP (ORANGE C O U N T Y ) J A C K S O N T O W N S H I P (OWEN C U U N T Y ) JACKSON TOWNSHIP (PARKE C O U N T Y ) JACKSON TOwNSHIP (RANDOLPH C O L N T Y ) JACKSON TOWNSHIP (RIPLEY C U U N T Y ) J A C K S O N T O W N S H I P (RUSH C O U N T Y ) JACKSGN TOWNSHIP (WAYNE C O U N T Y ) JACKSON TOWNSHIP (WHITE C O U N T Y ) JASGNVILLE CITY (GREENE C O U N T Y ) JEFFERSON TGWNSHIF (CASS C O U N T Y ) JEFFERSUN TOWNSHIP (GRANT CCUNTY) JEFFERSCN TOWNSHIP (GREENE COUNTY) J E F F E R S O N T O W N S H I P (JAY C O U N T Y ) J E F F E R S O N T O W N S H I P (OWEN C O U N T Y ) JEFFERSON TCWNSHIP (PUTNAM C O L N T Y ) JENNINGS TOWNSHIP (CRAWFORD COUNTY) INDIANA -5?- INDIANA U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS JENNINGS TOWNSHIP (OWEN COUNTY) JENNINGS TOWNSHIP (SCOTT C O U N T Y ) JCHNSON TOWNSHIP (CRAWFORO C O U N T Y ) JGHNSCN TOWNSHIP (SCOTT C O U N T Y ) J U O S O N TOWN ( P A R K E C O U N T Y ) K A N K A K E E T G W N S H I P (LA P C R T E C O U N T Y ) •KELSO TOWNSHIP (DEARbORN COUNTY) KENDALLVILLE CITY (NOBLE COUNTY) KINGMAN TOWN ( F O U N T A I N C O U N T Y ) K I N G S B U R Y TOWN (LA P O R T E C O U N T Y ) KIRKLIN TOWN ( C L I N T O N C G U N T Y ) K N I G H T S T O W N TOWN ( H E N R Y C O U N T Y ) LACONIA C O R P ( H A R R I S O N C O U N T Y ) •LAFAYETTE TOWNSHIP (MAOISON C C U N T Y ) L A F A Y E T T E T O W N S H I P (OWEN C O U N T Y ) LAGRO TOWN ( W A B A S H C O U N T Y ) •LAKE S T A T I O N C I T Y ( L A K E C O U N T Y ) • L A K E V I L L E TCWN (ST J O S E P H C C U N T Y ) LANCASTER TOWNSHIP (JEFFERSON C O U N T Y ) •LAPEL TOwN ( M A O I S O N C O U N T Y ) LAUGHERY TOWNSHIP (RIPLEY CGUNTY) LAUREL T O W N ( F R A N K L I N C O U N T Y ) LAUREL T O W N S H I P ( F R A N K L I N C O U N T Y ) • LAWFENCE-3URG C I T Y ( D E A R B O R N C C U N T Y ) •LAwRENCEBURG TOWNSHIP (DEARBORN C O U N T Y ) LEAVENWORTH TOwN (CRAWFORD COUNTY) LEOPOLD T O W N S H I P ( P E R R Y C O U N T Y ) LEX1NGTOM TOWNSHIP (SCOTT COUNTY) LIBERTY TOWNSHIP (CRAWFORD COLNTY) LIBERTY TOWNSHIP (PARKE C O U N T Y ) •LIBERTY T O W N S H I P ( S H E L B Y C O U N T Y ) LIGONIER CITY (NOBLE C O U N T Y ) • L I N C U L N T O W N S H I P (ST J O S E P H CCUNTY ) LINTON CITY (GREENE C O U N T Y ) •LOGAN T G W N S H I P ( D E A R B O R N C O U N T Y ) LOGAN T O W N S H I P ( F C U N T A I N C O U N T Y ) LCGANSPCRT CITY (CASS C O U N T Y ) LOOGOGTEE CITY (MARTIN C O U N T Y ) LOSANTVILLE TO«N (RANDOLPH COUNTY) LCST RIVER T O W N S H I P ( M A R T I N C C U N T Y ) • L Y N H U H S T TOWN ( C E N S U S C O U N T Y OF M A R I O N ) LYNN TOWN ( R A N D O L P H C O U N T Y ) L Y O N S TOWN ( G R E E N E C O U N T Y ) MAOISON C I T Y ( J E F F E R S O N C O U N T Y ) MADISON T O W N S H I P ( C L I N T O N C C U N T Y ) MADISON T O W N S H I P ( D A V I E S S C O U N T Y ) MADISON T O W N S H I P ( J E F F E R S O N C C U N T Y ) MADISON T C w N S H I P ( P U T N A M C O U N T Y ) • MANCHESTER TuWNSHIP ( D E A R B O R N COJNTY ) MARENGO TOWN ( C R A W F O R D C O U N T Y ) INDIANA -51 - I NDIANA TREASURY LISTING U.S. DEPARTMENT ELIGIBLE CF GOVERNMENTS MARION CITY (GRANT COUNTY) MARION T O W N S H I P (LAWRENCE C O U N T Y ) MARION T O W N S H I P (OWEN C O U N T Y ) MARION T O w N S H I P (PUTNAM C O U N T Y ) MARSHALL TOWN (PARKE C O U N T Y ) MARSHALL TOWNSHIP (LAWRENCE C C U N T Y ) MATTHEWS TOWN (GRANT C O U i T Y ) M A U C K P O R T TOWN ( H A R R I S O N C O U N T Y ) M E C C A TOWN ( P A R K E C O U N T Y ) MEDORA T O W N ( J A C K S O N C O U N T Y ) METAMORA T O W N S H I P ( F R A N K L I N C C U N T Y ) •MILAN TOWN (ALLEN C O U N T Y ) M I L A N TOwN ( R I P L E Y C O U N T Y ) MILL T O W N S H I P ( G R A N T C O U N T Y ) MILLCREEK TOWNSHIP (FOUNTAIN C O U N T Y ) •MILLER TOWNSHIP (CEARbGRN COUNTY) M I L L T O W N TOWN ( • C R A W F O R D C O U N T Y ) MILTON TOWN (WAYNE C O U N T Y ) MILTON T O W N S H I P (JEFFERSON C O U N T Y ) MITCHELL C I T Y (LAWRENCE C O U N T Y ) MITCHELTREE TOWNSHIP (MARTIN COUNTY) MONROE TOWNSHIP (JEFFERSON COUNTY) MONROE T O W N S H I P (PUTNAM C O U N T Y ) M O N T E Z U M A TOWN ( P A R K E C O U N T Y ) MONTGOMERY TOWN (CAVIESS C O U N T Y ) MONTGOMERY T O W N S H I P (OWEN C G U N T Y ) MCNTPELIER CITY (BLACKFORD COUNTY) M O O R E L A N D TOwN ( H E N R Y C O U N T Y ) • M O O R E S H I L L TOWN ( D E A R B O R N C O U N T Y ) M O R G A N T O W N S H I P (OWEN C O U N T Y ) MOUNT AUBURN TOWN (WAYNE C O U N T Y ) M C U M CARMEL TOWN ( F R A N K L I N C C U N T Y ) M O U N T ETNA T O W N ( H U N T I N G T O N C C U N T Y ) MULBERRY TOWN (CLINTON C O U N T Y ) • M U N C I E C I T Y (OELAWARE COUNTY) N A P O L E O N TO*N ( R I P L E Y C O U N T Y ) •NEW A L B A N Y C I T Y ( F L O Y D C U U N T Y ) NEW A M S T E R D A M TOWN ( H A R R I S O N C O U N T Y ) NEW C A S T L E C I T Y ( H E N R Y C O U N T Y ) NEW DURHAM T O W N S H I P (LA P O R T E C O U N T Y ) NEw G A R D E N T O W N S H I P ( W A Y N E C O U N T Y ) NEW M I O O L E T O W N TOWN ( H A R R I S O N C O U N T Y ) •NEw P R O V I D E N C E TOWN (CLARK C O U U Y ) NEWBERRY TOWN (GREENE C O U N T Y ) • N E W P O R T TOWN ( V E R M I L L I O N C O U N T Y ) NOBLE TOWNSHIP (CASS C O U N T Y ) NOBLE TOWNSHIP (RLSH C O U N T Y ) NOBLE TOWNSHIP (WABASH C O U N T Y ) N C R T H G R O V E TOWN ( M I A M I C O U N T Y ) NORTH JUOSON TOWN (STARKE C O U N T Y ) INDIANA -32- INDIANA THE TREASURY LISTING U . S . DEPARTMENT OF THE ELIGI8LE GOVERNMENTS • NCRTH LIBERTY TOWN (ST JOSEPH COUNTY) NCRTH MANCHESTER TOWN (WABASH C O U N T Y ) NORTHEAST TOWNSHIP (ORANGE COUNTY) NORTHWEST TOWNSHIP (ORANGE COUNTY) OAKTOWN TOWN (KNOX C O U N T Y ) ODON TOWN (OAVIESS C O U N T Y ) OHIO TOWNSHIP (CRAWFORD COUNTY) OIL TGWNSHIP (PERRY C O U N T Y ) OLDENBURG TOWN (FRANKLIN C O U N T Y ) OOLITIC TOWN (LAWRENCE C O U N T Y ) ORANGE TOWNSHIP (NOBLE C U U N T Y ) ORANGE TOWNSHIP (RUSH C O U N T Y ) ORANGEVILLE TCwNSHIP (ORANGE COUNTY) •OREGON TOWNSHIP (CLARK C O U N T Y ) •ORESTES TOWN (MADISON COUNTY) ORLEANS TOWN (ORANGE C O U N T Y ) ORLEANS TOWNSHIP (ORANGE COUNTY) OSGOOD TOWN (RIPLEY C O U N T Y ) OTTER CREEK TOWNSHIP (RIPLEY COUNTY) PAOLI TOWN (ORANGE C O U N T Y ) PAOLI TOWNSHIP (ORANGE C O U N T Y ) PATOKA TOWNSHIP (CRAWFORD COUNTY) PATRIOT TOwN (SWITZERLAND CCUNTY) PENN TOWNSHIP (JAY COUNTY) PENN TOWNSHIP (PARKE C O U N T Y ) • PENN TOWNSHIP (ST JOSEPH COUNTY) PENNVILLE TOWN (JAY C G U N T Y ) PERRY TOWNSHIP (LAWRENCE COUNTY) PERRY TOWNSHIP (MARTIN COUNTY) PERRY TOWNSHIP (MIAMI C O U N T Y ) • PERRY TOWNSHIP (MCNPOE C O U N T Y ) PERRY TOWNSHIP (NC6LE C O U N T Y ) •PERRYSVILLE TOWN (VERMILLION COUNTY) PERSHING TOWNSHIP (JACKSON COUNTY) PERU CITY (MIAMI COUNT Y) PERU TOWNSHIP (MIAMI C O U N T Y ) PIKE TOWNSHIP (OHIO C O U N T Y ) PINE TOWNSHIP (WARREN C O U N T Y ) •PIPE CREEK TOWNSHIP (MADISON COUNTY) PIPE CREEK TOWNSHIP (MIAMI COUNTY) PLAINVILLE TOWN ( C A V I E S S CCUNTY) PLEASANT RUN TOWNSHIP (LAWRENCE COUNTY) PLEASANT TOWNSHIP ( W A J A S H COUNTY) •PCNETG TOWN (WELLS COUNTY) •PORTAGE TOWNSHIP (ST JOSEPH CCUNTY) POSEY TGWNSHIP (FRANKLIN COUNTY) PCSEY TOWNSHIP (RUSH C O U N T Y ) •PPAIRIETGN TOWNSHIP (VIGO COUNTY) RACCOON TOWNSHIP (PARKE COUNTY) RAILROAD TOWNSHIP (STARKE COUNTY) INDIANA "53- INDIANA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS RAY TGWNSHIP (FRANKLIN COUNTY) REDKEY TOWN (JAY COUNT Y) REEVE T O W N S H I P ( D A V I E S S C O U N T Y ) RESERVE T O W N S H I P S C H O O L ( P A R K E C O U N T Y ) RICH G R G V E T O W N S H I P ( P U L A S K I C O U N T Y ) RICHLAND TOWNSHIP (GRANT C U U N T Y ) RICHLANC T U w N S H I P (GREENE C O U N T Y ) R I C H L A N D T O W N S H I P (JAY C O U N T Y ) RICHLAND TOWNSHIP (RUSH C O U N T Y ) RICHMOND CITY (WAYNE C O U N T Y ) RIOGEVILLE TOWN (RANDOLPH COUNTY) • R I L E Y TOWN ( V I G O C O U N T Y ) • RILEY TOWNSHIP (VIGO C O U N T Y ) R I P L E Y T O W N S H I P (RUSH C O U N T Y ) R I S I N G SUN C I T Y (CHIO C O U N T Y ) R C A C H D A L E TOWN ( P U T N A M C O U N T Y ) R C A N N TOWN ( W A d A S H C O U N T Y ) R O C K V I L L E TCWN ( P A R K E C O U N T Y ) ROME GITY T C W N ( N O B L E C O U N T Y ) R C S E D A L E TOWN ( P A F K E C O U N T Y ) R C Y A L C E N T E R TOWN ( C A S S C O U N T Y ) RUSHVILLE CITY (RUSH C O U N T Y ) RUSHVILLE TGWNSHIP (RUSH C O U N T Y ) RUSSELL T O W N S H I P (PUTNAM C O U N T Y ) R U S S E L L V I L L E TOWN ( P U T N A M C O U N T Y ) RUTHERFORD TOWNSHIP (MARTIN C O U N T Y ) S A L A M O N I A TOWN (JAY C O U N T Y ) SALT C R E E K T O W N S H I P ( F R A N K L I N C O U N T Y ) SALUDA T O W N S H I P ( J E F F E R S O N C O U N T Y ) SARATOGA TOWN ( R A N D O L P H C O U N T Y ) SCOTTSBURG CITY (SCOTT C C U N T Y ) • S E E L Y V I L L E C I V I L TOWN ( V I u O C C U N T Y ) SEYMOUR CITY (JACKSON C C U N T Y ) SHAWSwICK T O w N S H I P ( L A W R E N C E C O U N T Y ) SHELBY TOWNSHIP (JEFFERSON C O U N T Y ) SHELBY T O W N S H I P (RIPLEY C O U N T Y ) •SHELBYVILLE CITY (SHELJY COUNTY) S H I P S H E W A N A TOWN ( L A G R A N G E C O U N T Y ) • S H I R L E Y TOWN (•HANCOCK ( O U N T Y ) S H O A L S TOWN ( M A R T I N C O U N T Y ) SMYRNA T O W N S H I P ( J E F F E R S O N C O U N T Y ) • S C U T H 3ENO C I T Y (ST J O S E P H C O U N T Y ) SOUTHEAST TGWNSHIP (ORANGE C O U N T Y ) •SPARTA T O W N S H I P (CEARBORN C C U N T Y ) SPENCER TOwN (OWEN C O U N T Y ) SPICE VALLEY TOWNSHIP (LAWRENCE C O U N T Y ) •SPRINGFIELO TOWNSHIP (ALLEN COUNTY) SPRINGFIELD TOWNSHIP (FRANKLIN C O U N T Y ) •ST L E O N TOWN ( D t A R B O R N C O U N T Y ) ST PAUL T O W N ( • D E C A T U R C O U N T Y ) INOIANA --><•- INDIANA TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS STAMPERS CREEK TOWNSHIP (ORANGE COUNTY) STEELE T O W N S H I P (CAVIESS C O U N T Y ) STERLING T U W N S H I P ( C R A W F O R D C O U N T Y ) STEUbEN TuWNSHlP (WARREN C O U N T Y ) • S T I N E S V I L L E TOWN ( M O N R O E C O U N T Y ) STOCKTON TOWNSHIP (GREENE C C U N T Y ) SUGAR C R E E K T O w N S H I P ( P A R K E C C U N T Y ) • SUGAR C h E E K T O W N S H I P ( V I G O C O U N T Y ) SUNMAN C I V I L T O W N ( R I P L E Y C O U N T Y ) S W I T Z C I T Y TOWN ( G R E E N E C u U N T Y ) TAYLOR T O W N S H I P (GREENE C O U N T Y ) T A Y L O R T O W N S H I P (CwEN C O J N T Y ) TELL C I T Y C I T Y ( P E R R Y C u U N T Y ) • T E R R E H A U T E C I T Y (VIGO C O U N T Y ) TIPPECANOE TOWNSHIP (PULASKI COUNTY) TG3IN T O W N S H I P ( P E R R Y C C U N T Y ) TOPEKA TOWN ( L A G R A N G E C G J N T Y ) TROY TOWN ( P E R R Y C O U N T Y ) TROY T G W N S H I P ( P E R R Y C O U N T Y ) UNION CITY C I T Y (RANDOLPH C C U N T Y ) U M C N TCWNSHIP (CRAWFURO COUNTY) • U M C N TGWNSHIP (DELAWARE COUNTY) U M G N TOWNSHIP (HUNTINGTON COLNTY) • UNION TOWNSHIP (MADISON C O U N T Y ) UNION TCWNSHIP (OHIO C O U N T Y ) U M G N TGWNSHIP (PARKE C O U N T Y ) U M C N TOwNSHIP (PERRY C O U N T Y ) U M C N T C w N S h I P ( RL SH C O U N T Y ) UNION TOWNSHIP (UNION C O U N T Y ) VANbUREN T O W N S H I P ( D A V I E S S C O U N T Y ) VEALE T G W N S H I P ( D A V I E S S C O U N T Y ) •VERA C R U Z T G W N ( W E L L S C G U N T Y ) VERNON T O w N S H I P ( J A C K S O N C O U N T Y ) VIGO T O W N S H I P ( K N C X C O U N T Y ) VINCENNES CITY (KNOX C O U N T Y ) W A B A S H CITY ( W A U A S H COUNTY) WABASH T O W N S H I P (JAY C O U N T Y ) WABASH T O W N S H I P (PARKE C O U N T Y ) WALKER T O W N S H I P ( R U S H C O U N T Y ) • W A L K E R T G N TOWN 1ST J O S E P H C C U N T Y ) WALLACE T O w N ( F O U N T A I N C O U N T Y ) wARD T O W N S H I P ( R A N D O L P H C O U N T Y ) • BARREN T O W N S H I P ( C E N S U S C O U N T Y OF .MARICN) WARFEN T O W N S H I P ( H U N T I N G T O N C C U N T Y ) WARREN T O W N S H I P ( P U T N A M C O U N T Y ) w A R R E N T O w N S H I P (nARRE.N C O U N T Y ) WASHINGTON CITY (CAVIESS COUNTY) WASHINGTON TOWNSHIP (BLACKFORD C J U N T Y ) • W A S H I N G T O N T O W N S H I P (CLARK C O U N T Y ) WASHINGTON TOWNSHIP (DAVIESS COUNTY) INDIANA -55- INOIANA TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS • WASHINGTON TOWNSHIP (DEARBORN GGUN TY ) WASHINGTON TOWNSHIP (GREENE C C U N T Y ) WASHINGTON T O W N S H I P (KNOX C C U N T Y ) W A S H I N G T O N T O W N S H I P (LA P O R T E C O U N T Y ) WASHINGTON TOWNSHIP (OWEN COUNTY) WASHINGTON TOWNSHIP (PARKE COUNTY) WASHINGTON TOWNSHIP (PUTNAM C C U N T Y ) WASHINGTON TOWNSHIP (RUSH CCUNTY) WASHINGTON TOWNSHIP (WAYNE COLNTY) WATERLOG T O W N S H I P (FAYETTE C O U N T Y ) WAVELAND TOWN ( M O N T G O M E R Y C O U N T Y ) •WAYNE TGWNSHIP (ALLEN C O U N T Y ) WAYNE TOWNSHIP (QWcN C O U N T Y ) WAYNE T O W N S H I P ( R A N D O L P H C O U N T Y ) WAYNE TCWNSHIP (STARKE C O U N T Y ) WAYNE TCWNoHIP (WAYNE C O U N T Y ) WEBSTER TOWNSHIP (HARRISON C O U N T Y ) WEST b A C E N T O W N ( O R A N G E C O U N T Y ) • W E S T H A R R I S O N TOWN ( D E A R B O R N C O U N T Y ) WEST P O I N T T O W N S H I P ( « H I T E C O U N T Y ) •WEST TERRE HAUTE CITY (VIGO C G U N T Y ) W E S T V I L L E TOWN (LA P O R T E C O U N T Y ) W H E A T L A N D TOWN ( K N O X C O U N T Y ) W H I S K E Y RUN T O W N S H I P ( C R A W F O R D C O U N T Y ) WHITE RIVER TOWNSHIP (RANDOLPH C O U N T Y ) WHITEWATER TUWNSHIP (FRANKLIN C O U N T Y ) WINCHESTER CITY (RANDOLPH CCUNTY) w C L C O T T V l L L E T O W N (•NOBLE C C U N T Y ) WCRTHINGTON TUWN (GREENE COUNTY) wRIGHT TOWNSHIP (GREENE C O U N T Y ) •YORK T O W N S H I P ( D E A R B O R N C O U N T Y ) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES BLACKFORD wCUNTY CRAWFORD C OUNTY DAVIESS COUNTY •DEARBORN COUNTY •DELAWARE C O U N T Y FAYETTE COUNTY FGUNTAIN COUNTY FRANKLIN COUNTY GREENE COUNTY JAY C O U N T Y J E F F L K S O N COUN i Y LAWRENCE CUUNTY MARTIN COUNTY MIAMI COUNTY NCBLE CGUNTY OHIO GOUNTY INDIANA -3b- INDIANA TREASURY LISTING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING ORANGE COUNTY OWEN C O U N T Y PARKE C C U N T Y PERRY COUNTY PUTNAM C O U N T Y RANDOLPH C O U N T Y RIPLEY C O U N T Y * RUSH C O U N T Y SCOTT C O U N T Y •SHELBY COUNTY •ST J O S E P H C G U N T Y •VERMILLION COUNTY •VIGO C O U N T Y WAYNE C O U N T Y STATE RECORO COUNT= 505 INDIANA -57- INDIANA U . S . DEPARTMENT ELIGIBLE O F THE GOVERNMENTS TREASURY LISTING STATE OF IOWA CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY A T H E L S T A N TOWN ( T A Y L O R C O U N T Y ) B A R N E S C I T Y TOWN (•MAHASKA C O U N T Y ) B E A C O N TOWN ( M A H A S K A C O U N T Y ) B E V I N G T O N TOWN ( M A D I S O N C O U N T Y ) B L A N C H A R D TOWN ( P A G E C O U N T Y ) BLOCKTON TO*N (TAYLOR c C U N T Y ) B R A Y T O N TOWN ( A U D U B O N C O U N T Y ) C A R B O N TOWN ( A D A M S C O U N T Y ) C A S E Y TOWN ( • G U T H R I E C O U N T Y ) CENTERVILLE CITY (APPANCOSE C C U N T Y ) CINCINNATI TOWN (APPANOOSE C O U N T Y ) CLARINDA C I T Y ( P A G E C O U N T Y ) CGLFAX CITY (JASPER C O U N T Y ) CCNWAY TOWN (TAYLCR C O U N T Y ) D A V I S CITY TOWN (CECATUR C O U N T Y ) DECATUR CITY TOWN (DECATUR C O U N T Y ) DELMAR T O W N ( C L I N T O N C O U N T Y ) D E L T A TOWN ( K E O K U K C O U N T Y ) D E R G Y TOWN ( L U C A S C O U N T Y ) D I A G O N A L TOWN ( R I N G G G L O C O U N T Y ) DUNLAP TOWN (HARRISON C O U N T Y ) E A R L I N G TOWN ( S H E L O Y C O U N T Y ) E L O C N TOWN ( W A P E L L O C O U N T Y ) E X L I N E TUWN ( A P P A N O O S E C O U N T Y ) F A R M I N G T O N TOWN (VAN b U R E N C O U N T Y ) GARDEN GROVE TOWN (DECATUR C O U N T Y ) G R A N D R I V E R TOWN ( D E C A T U R C O U N T Y ) GRAY TUWN ( A U D U B O N C O U N T Y ) H A R P E R TOWN ( K E O K U K C O U N T Y ) H U M E S T O N TOWN ( W A Y N E C O U N T Y ) H U R S T V I L L E TOWN (^ACKSON C O U N T Y ) JGLLEY TOWN (CALHOUN C O U N T Y ) K E L L E R T O N TOWN ( R I N G G O L D C O U N T Y ) K E O K U K C I T Y (LEE C O U N T Y ) KEOMAH CITY (MAHASKA C O U N T Y ) K E S W I C K TOWN ( K E O K U K C O U N T Y ) LAMO.NI C I T Y ( O E C A T U R C O U N T Y ) LE ROY T O W N ( D E C A T U R C O U N T Y ) L E O N CITY ( D E C A T U R C O U N T Y ) L U C A S TOWN ( L U C A S C O U N T Y ) LUTHER TOWN (BOONE C O U N T Y ) MAGNOLIA T O W N ( H A R R I S O N C O U N T Y ) MALGY TGWN ( R I N G G O L D G O U N T Y ) M I L L E R T O N TGwN ( W A Y N E C O U N T Y ) ICWA -33- IOWA NAME FOLLOWINb U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING MILTON TOWN (VAN BUREN COUNTY) M I T C H E L L TOWN ( M I T C H E L L C O U N T Y ) MONMOUTH C I T Y (JACKSON C O U N T Y ) MORAVIA TOWN ( A P P A N O O S E C O U N T Y ) M C U L T G N TCWN ( A P P A N O O S E C O U N T Y ) M O U N T S T E R L I N G TOWN (VAN B U R E N C O U N T Y ) MYSTIC CITY (APPANOOSE C O U N T Y ) NEW S h A R O N T O W N ( M A H A S K A C O U N T Y ) NCDAWAY TOWN ( A D A M S C O U N T Y ) NUMA TOWN ( A P P A N O O S E C O U N T Y ) URIENT TOWN (ADAIR C O U N T Y ) P L A N O TOWN ( A P P A N C O S E C O U N T Y ) PLEASANTON TOWN (DECATUR C O U N T Y ) PRESCCTT TOWN (ADAMS C O U N T Y ) RATHBUN TCWN ( A P P A N O O S E C O U N T Y ) REODING TOwN ( R I N G G O L D C O U N T Y ) ROSE HILL T O W N ( M A H A S K A C O U N T Y ) SEYMuGR T O W N ( W A Y N E C O U N T Y ) SHARPSBURG TO«N (TAYLOR C O U N T Y ) T I N G L E Y TOWN ( R I N G G C L D C O U N T Y ) U D E L L TOWN ( A P P A N C O S E C O U N T Y ) U M O N V I L L E TOWN ( A P P A N O O S E C O L N T Y ) UNIVERSITY PARK TC«N (MAHASKA C O U N T Y ) wELDON TUWN (DECATUR C O U N T Y ) WESTPHALIA TOWN (SHELBY C O U N T Y ) W I L L I A M S O N TUWN ( L U C A S C O U N T Y ) UNINCCRPORATEG AREAS OF THE FOLLOWING COUNTIES ADAMS COUNTY APPANOOSE COUNTY AUDUBON C O U N T Y OECATUR COUNTY RINGGOLC C OUNTY TAYLOR C O U N T Y wAYNE C G U N T Y STATE RECORD COUNT= 77 ICWA -39 IOWA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF KANSAS CITIES* TCWNS AND TGWNSHIPS WITH CCUNTY NAME ADAMS TOWNSHIP (NEMAHA COUNTY) A L D E N CI TY ( R I C E C O U N T Y ) ALMA C I T Y ( W A B A U N S E E C O U N T Y ) ALMA T O W N S H I P ( W A B A U N S E E C O U N T Y ) ALTAMGNT CITY (LABETTE C O U N T Y ) ALTCUNA C I T Y ( W I L S O N C O U N T Y ) A R C A D I A C I T Y (CRAfcFCrlD C O U N T Y ) ARMA CITY ( C R A W F O R D C O U N T Y ) ATCHISON CITY (ATCHISON C U U N T Y ) AVON T G W M S H I P ( C O F F E Y C O U N T Y ) AXTELL CITY CITY (MARSHALL C O U N T Y ) BAXTER S P R I N G S CITY ( C H E R O K E E C O U N T Y ) BAZINE CITY (NESS COUNTY) BELLEVILLE TOWNSHIP (CHAUTAUQUA C C U N T Y ) BLUE R A P I D S C I T Y (MARSHALL C O U N T Y ) BLUFF C I T Y C I T Y ( H A R P E R C O U N T Y ) BUFFALO CITY (WILSON C O U N T Y ) BURNS CITY (MARION C O U N T Y ) CAMBRIDGE CITY (COWLEY C O U N T Y ) CANADA T O W N S H I P ( L A B E T T E C O U N T Y ) CANEYVILLE TOWNSHIP (CHAUTAUQUA C O U N T Y ) CAPIOMA T O W N S H I P (NEMAHA C O U N T Y ) CEDAR CITY ( S M I T H C O U N T Y ) CEDAR POINT CITY (CHASE C O U N T Y ) CEDAR TOwNSHIP (CHASE C C U N T Y ) CEOAR TOWNSHIP (COWLEY C O U N T Y ) CENTER TOWNSHIP (ATCHISON C O U N T Y ) CENTER TOWNSHIP (NEMAHA C O U N T Y ) C E N T R A L I S C I T Y (NEMAHA C O U N T Y ) CHAUTAUQUA CITY (CHAUTAUQUA C C U N T Y ) CHERUKEE CITY (CRAWFORD C G U N T Y ) CHEROKEE TGWNSHIP (CHERCKEE C C U N T Y ) CHETOFA CITY ( L A B E T T E C O U N T Y ) CLEAR CREEK TOWNSHIP (NEMAHA C O U N T Y ) CLIFTON TOWNSHIP (WILSON G O U N T Y ) CGLCNY CITY ( M N D E R S O N COUNTY) COLUMBUS CITY (CHEROKEE COUNTY) CONWAY S P R I N b S CITY ( S U M N E R C G U N T Y ) CCOLIOGE CITY (HAMILTON COUNTY) C C R M N G CITY (NEMAHA C O U N T Y ) CCTTONWGGD FALLS CITY (CHASE C O U N T Y ) COTTONWOOD TOWNSHIP (CHASE C Q G N T Y ) CGYVILLE CITY (WILSON C O U N T Y ) CRAWFORD T O W N S H I P ( C H E R C K E E C C U N T Y ) KANSAS -sr- KANSAS FOLLOWING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS DAMAR CITY (ROOKS COUNTY) OANVILLE C I T Y (HARPER C O U N T Y ) DIAMOND CREEK TOWNSHIP (CHASE C O U N T Y ) OUCK CREEK T O W N S H I P ( W I L S O N C C U N T Y ) EDNA CITY ( L A B E T T E C O U N T Y ) • EDWARDSVILLE CITY (WYANOOTTE COUNTY) E L G I N CITV ( C H A U T A U Q U A C O U N T Y ) ELK F A L L S C I T Y (ELK C O U N T Y ) ELK F A L L S T O W N S H I P (ELK C O U N T Y ) ELMDALE C I T Y ( C H A S E C O U N T Y ) ENTERPRISE CITY (DICKINSON COUNTY) ESKRIOGE C I T Y (WABAUNSEE C O U N T Y ) FAIRPLAY TOWNSHIP (MARICN COUNTY) FAIRVIEW CITY (BRCWN C O U N T Y ) FAIRVIEW T O W N S H I P ( L A B E T T E C O U N T Y ) FALL RIVER C I T Y ( G R E E N W O O O C O U N T Y ) FALL RIVER T O W N S H I P ( W I L S O N CCUNTY ) FALLS TOWNSHIP (CHASE C O U N T Y ) FRANKLIN TOWNSHIP (BOURBON COLNTY) GALENA C I T Y ( C H E R C K E E C G U N T Y ) GILMAN T O W N S H I P ( N E M A H A C O U N T Y ) GIRARC C I T Y (CRAWFORD C O U N T Y ) GGFF CITY ( N E M A H A C O U N T Y ) GRANADA T O W N S H I P ( N E M A H A C O U N T Y ) GRANT T O W N S H I P ( C O W L E Y C O U N T Y ) GREELEY CITY (ANDERSON C O U N T Y ) GRIOLEY CITY (COFFEY C O U N T Y ) HACKBERRY TOWNSHIP (LABETTE CCUNTY) HARRISON TOWNSHIP (CHAUTAUQUA C O U N T Y ) H A R R I S O N T O W N S H I P (NEMAHA C C U N T Y ) HENDRICKS TOWNSHIP (CHAUTAUGUA C O U N T Y ) HENRY T O W N S H I P (OTTAWA C O U N T Y ) HEPLER CITY (CRAWFORD C O U N T Y ) HIGHPOINT TCWNSHIP (NESS C O U N T Y ) HOME T O W N S H I P ( N E M A H A C O U N T Y ) HOPE CITY ( D I C K I N S O N C OU MT Y ) HORTQN CITY (BROWN C O U N T Y ) HOWARD C I T Y (ELK C O U N T Y ) HCWARO T O W N S H I P (ELK C O U N T Y ) HCWARD TOWNSHIP (LABETTE C U U N T Y ) ILLINOIS T O W N S H I P (NEMAHA C O U N T Y ) INDIAN C R E E K T O W N S H I P ( A N D E R S C N C O U N T Y ) JACKSGN T C W N S H I P ( O S B O R N E C O U N T Y ) •KANSAS CITY CITY (WYANDOTTE C O U N T Y ) KAW T G W N S H I P ( W A B A U N S E E C O U N T Y ) LABETTE CITY (LABETTE C O U N T Y ) LABETTE TOWNSHIP (LABETTE CCUNTY) LANCASTER CITY (ATCHISON COUNTY) LANSING C I T Y ( L E A V E N W O R T H C O U N T Y ) LATIMER CITY ( M O R R I S C O U N T Y ) KANSAS -ol - KANSAS TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS LIBERTY TGWNSHIP (CCFFEY COUNTY) L I B E R T Y T O W N S H I P (ELK C O U N T Y ) LI8ERTY TOWNSHIP (LABETTE COUNTY) LIBERTY TOWNSHIP (WCODSON CGUNTY) L I E B E N T H A L C I T Y (RUSH C O U N T Y ) LINCOLN TOWNSHIP (ANDERSON COLNTY) LINCOLN TOWNSHIP (CRAWFORD C O U N T Y ) LINCOLNVILLE CITY (MARICM COUNTY) L O N E ELM C I T Y ( A N D E R S O N C O U N T Y ) L C N E ELM T O W N S H I P ( A N D E R S O N C C U N T Y ) L O N G T G N C I T Y (ELK C C U N T Y ) LYON T O W N S H I P ( C H E R C K E E C O U N T Y ) MANCHESTER C I T Y (DICKINSON C O U N T Y ) MAPLETON C I T Y ( B O U R B O N C O U N T Y ) MARION T O W N S H I P ( N E M A H A C O U N T Y ) MATFIELD TOWNSHIP (CHASE C O U N T Y ) MCCUNE CITY (CRAWFORD C O U N T Y ) MCFARLAND CITY (WABAUNSEE C O U N T Y ) MILL CREEK T O W N S H I P ( B O U R B O N C O U N T Y ) MINERAL T O W N S H I P ( C H E R O K E E C O L N T Y ) MISSION TOwNSHIP (BROWN C O U N T Y ) MOLINE C I T Y (ELK C O U N T Y ) MONTANA T O W N S H I P ( L A B E T T E C C U N T Y ) MORRILL CITY (BROWN C O U N T Y ) MOUND VALLEY CITY (LABETTE C O U N T Y ) MOUND VALLEY TOWNSHIP (LABETTE C O U N T Y ) MULBERRY CITY ( C R A W F O R D C O U N T Y ) NEOSHO F A L L S C I T Y ( W O O O S O N C O U N T Y ) NEOSHO T O W N S H I P ( C H E R O K E E C G U N T Y ) NEOSHO TOWNSHIP (LABETTE C O U N T Y ) NEUCHATEL TOWNSHIP (NEMAHA COUNTY) NEW ALBANY C I T Y ( b I L S C N C O U N T Y ) OAK VALLEY T O W N S H I P (ELK C O U N T Y ) OKETO TGWNSHIP (MARSHALL C O U N T Y ) OMNIA T O W N S H I P ( C O W L E Y C O U N T Y ) ONEIDA C I T Y ( N E M A H A C O U N T Y ) CSAGE TGWNSHIP ( L A B E T T E C G U N T Y ) OSWEGO C I T Y ( L A B E T T E C O U N T Y ) OSWEGO T O W N S H I P ( L A B E T T E C O U N T Y ) OTTER CREEK TOwNSHIP ( G R E E N W O O D C O U N T Y ) OZARK T O W N S H I P ( A N D E R S O N C O U N T Y ) PARAOISE CITY (RUSSELL C O U N T Y ) PARSONS CITY (LA3ETTE C O U N T Y ) PAXICO CITY (WABAUNSEE C O U N T Y ) PAXTGN TOWNSHIP (LOGAN C O U N T Y ) PENALCSA C I T Y ( K I N G M A N C O U N T Y ) PERU CITY ( C H A U T A U Q U A C O U N T Y ) PITTSBURG CITY (CRAWFORD C O U N T Y ) PLEASANT VIEW TGWNSHIP (CHEROKEE C O U N T Y ) PUTNAM T O W N S H I P ( A N D E R S O N C O U N T Y ) KANSAS -b2 . KANSAS TREASURY LISTING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS RAMONA CITY (MARICN COUNTY) REEOER TOWNSHIP (ANDERSON CCUNTY) REILLY TOWNSHIP (NEMAHA COUNTY) RENO TOWNSHIP (LEAVENWORTH COUNTY) RICHLANO TOWNSHIP (COWLEY COUNTY) RICHLANO TOWNSHIP (LABETTE COUNTY) RICHMOND TOWNSHIP (NEMAHA CCUNTY) RCBINSON CITY (BRCWN C O U N T Y ) ROCK CREEK TOWNSHIP (COFFEY COUNTY) ROCK CREEK TOWNSHIP (NEMAHA COUNTY) RGSELAND CITY (CHEROKEE COUNTY) RCSS TOWNSHIP (CHEROKEE C O U N T Y ) RUSH CENTER CITY (RUSH C O U N T Y ) SALAMANCA TOWNSHIP (CHEROKEE COUNTY) SALEM TOWNSHIP (GREENWOOD CCUNTY) SALT CREEK TOWNSHIP (CHAUTAUQUA COUNTY) SEOAN CITY (CHAUTAUQUA C O U N T Y ) SEDAN TOWNSHIP (CHAUTAUCUA COUNTY) SEVERY CITY (GREENWOOD C O U N T Y ) SHERICAN TOWNSHIP (CRAWFORD CCUNTY) SHERMAN TOWNSHIP (CRAWFORD COUNTY) STAR TOWNSHIP (COFFEY C O U N T Y ) SUMMEPFIELD CITY (MARSHALL COUNTY) SUMMIT TOWNSHIP (CHAUTAUQUA COUNTY) TAMPA CITY (MARION C O U N T Y ) TESCOTT CITY (OTTAWA C O U N T Y ) TORONTO CITY (WOOCSON C O U N T Y ) TCRONTO TGWNSHIP (WOODSON COUNTY) TCWNSHIP NO 5 (MOFRIS CCUNTY) TCWNSHIP NO 9 (MORRIS COUNTY) TREECE CITY (CHERCKEE C O U N T Y ) UDALL CITY (COWLEY COUNTY) U M C N CENTER TOWNSHIP (ELK COUNTY) U M C N TOWNSHIP (ANDERSON COUNTY) UNICN TCwNSHIP (DICKINSON CGUNTY) VALVEROE TOWNSHIP (SUMNER COUNTY) VIRGIL CITY (GREENWOOD COUNTY) WALKER TOWNSHIP (ANDERSON COUNTY) WALNUT CITY (CRAWFORD C O U N T Y ) WALNUT TOWNSHIP (BOURBON COUNTY) WALNUT TOwNSHIP (CRAWFORO COUNTY) WASHINGTON TOWNSHIP (ANDERSON C O U N T Y ) WASHINGTON TOWNSHIP (CHAUTAUQUA COUNTY) WAVERLY CITY (COFFEY C O U N T Y ) WEIR CITY (CHEROKEE C O U N T Y ) WESTPHALIA CITY (ANOERSON COUNTY) WESTPHALIA TOWNSHIP (ANDERSON C O U N T Y ) WETMORE CITY (NEMAHA C O U N T Y ) WETMORE TOWNSHIP (NEMAHA COUNTY) WHITE CITY CITY (MORRIS COUNTY) KANSAS -63- KANSAS TREASURY LISTING U.S. DEPARTMENT ELIGIBLE WILLIS CITY (BROWN COUNTY) WINDSOR TOWNSHIP (COWLEY OF THE GOVERNMENTS TREASURY LISTING COUNTY) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES ANOERSON C O U N T Y ATCHISON COUNTY CHASE CUUNTY CHAUTAUQUA COUNTY CHEROKEE CGUNTY CRAWFORD C OUNTY ELK C C U N T Y LABETTE COUNTY •WYANDOTTE COUNTY STATE RECORD COUNT= 2C5 KANSAS oW KANSAS U . S . DEPARTMENT OF THE ELIGIBLE GOVERNMENTS TREASURY LISTING STATE OF KENTUCKY CITIES* TCwNS AND TOWNSHIPS WITH CCUNTY NAME ARLINGTON CITY (CARLISLE C O U N T Y ) AUBURN CITY (LOGAN C O U N T Y ) AUGUSTA CITY (BRACKEN C O U N T Y ) BARDWELL CITY (CARLISLE COUNTY) •BELLEVUE CITY (CAMPBELL COUNTY) BENTON CITY (MARSHALL C O U N T Y ) BLOOMFIELO CITY (NELSON COUNTY) BRADFCRDSVILLE CITY (MARION CCUNTY) •BROMLEY CITY (KENTON C O U N T Y ) BROOKSVILLE CITY (BRACKEN COUNTY) •CALIFORNIA CITY (CAMPBELL CCUNTY) CALVERT CITY (MARSHALL COUNTY) CAMPBELLSBURG CITY (HENRY COUNTY) CLAY CITY CITY (PCWELL COUNTY) COLUMBUS CITY (HICKMAN C O U N T Y ) • COVINGTON CITY (KENTON C O U N T Y ) CRAB CRCHARD CITY (LINCOLN COUNTY) •CRESTVIEW CITY (CAMPBELL COUNTY) •DAYTON CITY (CAMPBELL C O U N T Y ) EMINENCE CITY (HENRY C O U N T Y ) FAIRFIELD CITY (NELSON C O U N T Y ) FOSTER CITY (BRACKEN C O U N T Y ) F R E O O M A CITY (CALDWELL COUNTY) FULTON CITY (FULTCN C O U N T Y ) GAMALIEL CITY (MONROE C O U N T Y ) GERMANTOWN CITY (•BRACKEN CCUNTY) GLENCGE CITY (GALLATIN COUNTY) HARDIN CITY (MARSHALL C C U N T Y ) HICKMAN CITY (FULTON C O U N T Y ) •HIGHLAND HEIGHTS CITY (CAMPBELL COUNTY) HUSTONVILLE CITY (LINCOLN COUNTY) JAMESTOWN CITY (RUSSELL COUNTY) LANCASTER CITY (GARRARD COUNTY) LGRETTO CITY (MARION C O U N T Y ) •LUDLOW CITY (KENTCN C O U N T Y ) MACKVILLE CITY (WASHINGTON COUNTY) MC KEE CITY (JACKSON C O U N T Y ) •MELBOURNE CITY (CAMPHELL COUNTY) MGRGANTOWN CITY (BUTLER COUNTY) MOUNT OLIVET CITY (ROBERTSON COUNTY) NEW HAVEN CITY (NELSON C O U N T Y ) •NEWPORT CITY (CAMPBELL C O U N T Y ) PRINCETON CITY (CALDWELL COUNTY) RUSSELL SPRINGS CITY (RUSSELL C O U N T Y ) KENTUCKY -65 FOLLOWING U . 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DEPARTMENT ELIGIBLE OF GOVERNMENTS RUSSELLVILLE CITY (LOGAN COUNTY) • SILVER G R O V E C I T Y ( C A M P B E L L C C U N T Y ) SMITHFIELD CITY (HENRY C U U N T Y ) •SOUTHGATE CITY (CAMPBELL C O U N T Y ) SFARTA C I T Y ( • G A L L A T I N C O U N T Y ) STANFORD C I T Y ( L I N C O L N C O U N T Y ) TAYLORSVILLE CITY (SPENCER COUNTY) TCLLESBCRO CITY (LEWIS C O U N T Y ) TOMPKINSVILLE CITY (MONROE C O U N T Y ) VANCEBURG CITY (LEWIS C C U N T Y ) WARSAW C I T Y ( G A L L A T I N C G U N T Y ) •WILDER CITY (CAMPBELL C O U N T Y ) WILLISBURG CITY (WASHINGTON C C U N T Y ) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES BRACKEN C O U N T Y BUTLER C O U N T Y CALDWELL C O U N T Y •CAMPBELL C O U N T Y CARLISLE C O U N T Y FLEMING C O U N T Y FULTON COUNTY GALLATIN COUNTY GARRARD COUNTY GREEN C O U N T Y JACKSON C O U N T Y LEE COUNTY LEWIS COUNTY LINCOLN COUNTY LOGAN C G U N T Y MARI ON C O U N T Y MARSHALL C O U N T Y MONROE C O U N T Y MGRGAN C O U N T Y NELSON C O U N T Y OWSLEY C O U N T Y ROBERTSON CGUNTY SPENCER C O U N T Y WASHINGTON COUNTY STATE RECORD COUNT= til KENTUCKY THE TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF LOUISIANA CITIES* TCWNS ANO TOWNSHIPS WITH CCUNTY NAME FOLLOWING •ALEXANDRIA CITY (RAPIDES P A R I S H ) AMITE C I T Y T O W N ( T A N G I P A H O A P A R I S H ) ANGIE V I L L A G E ( W A S H I N G T O N PARISH) ARCADIA TOWN ( B I E N V I L L E P A R I S H ) A R N A U O V I L L E TOWN (•ST L A N D R Y P A R I S H ) A S H L A N O TOWN ( N A T C H I T O C H E S P A R I S H ) ATHENS VILLAGE (CLAIBORNE PARISH) BASILE TOWN (EVANGELINE PARISH) BASKIN VILLAGE (FRANKLIN P A R I S H ) BASTROP C I T Y ( M O R E H O U S E P A R I S H ) •BELCHER V I L L A G E (CADDO P A R I S H ) BIENVILLE VILLAGE (BIENVILLE FARISH) •BLANCHARO VILLAGE (CADDO P A R I S H ) BGGALUSA C I T Y ( W A S H I N G T O N P A R I S H ) BCNITA V I L L A G E ( M C R E H O U S E P A R I S H ) • B C Y C E TOwN ( R A P I D E S P A R I S H ) BRYCELAND VILLAGE (BIENVILLE PARISH) 8UNKIE TOWN ( A V O Y E L L E S P A R I S H ) CAMPTI VILLAGE (NATCHITOCHES PARISH) C A N K T O N V I L L A G E (ST L A N D R Y P A R I S H ) CASTOR V I L L A G E ( B I E N V I L L E P A R I S H ) CHATAIGNIER VILLAGE (EVANGELINE PARISH) CHATHMAN T O W N ( J A C K S O N P A R I S H P O L I C E J U R Y ) •CHENEYVILLE TOwN (RAPIDES PARISH) CLARENCE VILLAGE ( N A T C H I T O C H E S P A R I S H ) CLARKS V I L L A G E ( C A L D w E L L P A R I S H ) CLAYTON V I L L A G E ( C O N C O R D I A P A R I S H ) C L I N T O N TOWN ( E A S T F E L I C I A N A P A R I S H ) •CCLFAX TOWN ( G R A N T P A R I S H PCLICE J U R Y ) CCLLINSTON VILLAGE (MOREHOUSE PARISH) •COTTON V A L L E Y TOWN ( « E B S T E R P A R I S H ) C O U S H A T T A TOWN (RED R I V E R P A R I S H ) •CULLEN T O W N ( W E B S T E R P A F I S H ) •DE Q U I N C Y C I T Y ( C A L C A S I E U P A R I S H ) D E L H I TUWN ( R I C H L A N D P A R I S H ) DELTA VILLAGE (MADISON P A R I S H POLICE JURY) • D I X I E INN V I L L A G E ( W E B S T E R P A R I S H ) DOOSGN V I L L A G E (WINN P A R I S H ) •OCNALCSGNVILLE GITY (ASCENSION P A R I S H ) •DRY PRONG V I L L A G E (GRANT P A R I S H P O L I C E J U R Y ) EAST HGDoE TOWN ( J A C K S O N P A R I S H T ' O L I C E J U R Y ) E D G E F I E L D V I L L A G E (RED P I V E R P A R I S H ) E L I Z A 3 E T H TOWN ( A L L E N P A R I S H ) ELTON TOWN ( J E F F E R S O N D A V I S P A R I S H ) LOUISIANA -67- LOUISIANA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING EPPS VILLAGE (WEST CARRCLL PARISH) E U N I C E C I T Y (•ST L A N D R Y P A R I S H ) F E N T O N V I L L A G E ( J E F F E R S O N DAVIS P A R I S H ) FERFIOAY TOWN (CONCORDIA P A R I S H ) FURDOGHE VILLAGE (POINTE COUPEE P A R I S H ) •FOREST HILL VILLAGE (RAPIDES F A R I S H ) F O R E S T V I L L A b E (WEST C A R R O L L P A R I S H ) F R A N K L I N T O N TOWN ( W A S H I N G T O N P A R I S H ) •FRENCH SETTLEMENT VILLAGE (LIVINGSTON P A R I S H ) • G E O R G E T O W N V I L L A G E (GRANT P A R I S H P O L I C L J U R Y ) G I B S L A N D TOWN ( B I E N V I L L E P A R I S H ) GILBERT VILLAGE (FRANKLIN PARISH) •GILLIAM TOWN ( C A D C O P A R I S H ) •GLENMGRA T O W N ( R A P I D E S P A R I S H ) GCLDONNA V I L L A G E ( N A T C H I T O C H E S P A R I S H ) G F A M E R C Y TOWN (ST JAMES P A R I S H ) G R A N O C G T E A U TUWN (ST L A N D R Y P A R I S H ) HAMMGNO CITY (TANGIPAHOA P A R I S H ) HARRISONBURG VILLAGE (CATAHOULA P A R I S H ) H A Y N E S V I L L E TOWN ( C L A I B O R N E P A R I S H ) •HEFLIN VILLAGE (WEBSTER P A R I S H ) HESSMER VILLAGE (AVOYELLES PARISH) HGOGE VILLAGE (JACKSON PARISH POLICE J U R Y ) H O M E R TOWN ( C L A I B O R N E P A R I S H ) HGRN8ECK TOWN ( V E R N O N P A R I S H ) • H C S S T G N TOWN ( C A D D O P A R I S H ) •IDA TOWN ( C A O D U P A R I S H ) I N D E P E N D E N C E TOWN ( T A N G I P A H O A P A R I S H ) J A C K S O N TOWN ( E A S T F E L I C I A N A P A R I S H ) JAMESTOWN VILLAGE (BIENVILLE P A R I S H ) JENNINGS CITY (JEFFERSUN DAVIS P A R I S H ) J 0 N E S 3 0 R J TOWN ( J A C K S U N P A R I S H P O L I C E J U R Y ) J O N E S V I L L E TOWN ( C A T A H O U L A P A R I S H ) J U N C T I O N C I T Y (*UMO'N P A R I S H ) K E N T W O O D TOWN ( T A N G I P A H O A PARISH) KILBOURNE VILLAGE (WEST CARROLL P A R I S H ) KINDER TOWN ( A L L E N F A R I S H ) K R O T Z S P R I N G S V I L L A G E (ST L A N D R Y P A R I S H ) LAKE A R T H U R TOWN ( J E F F E R S O N D A V I S P A R I S H ) •LAKE CHARLES CITY (CALCASIEU P A R I S H ) LAKE P R O V I D E N C E TOWN ( E A S T C A R R O L L P A R I S H ) • L E C C M P T E TOWN ( R A P I D E S P A R I S H ) L E E S V I L L E TOwN ( V E R N O N P A R I S H ) L E O N V I L L E V I L L A G E (ST L A N D R Y P A R I S H ) LISBON VILLAGE (CLAIBORNE PARISH) •LIVINGSTON VILLAGE (LIVINGSTON P A R I S H ) L O G A N S P O R T TOWN (CE S O T O P A R I S H ) LUCKY VILLAGE (BIENVILLE P A R I S H ) L U T C H E P TOwN (ST J A M E S P A R I S H ) • M A D I S O N V I L L E T O k N (ST T A M M A N Y P A R I S H ) LOUISIANA -iH- LOUISIANA U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING MAMOU TOWN (EVANGELINE PARISH) MANGHAM TOWN (RICHLANO P A R I S H ) MANSFIELO CITY (DE SOTO PARISH) MARINGOUIN TOWN (IBERVILLE PARISH POLICE JURY) MARKSVILLE TOWN (AVOYELLES PARISH) MARTIN VILLAGE (RED RIVER PARISH) MELVILLE TOWN (ST LANORY PARISH) MER ROUGE VILLAGE (MOREHOUSE PARISH) •MINDEN CITY (WE8STER P A R I S H ) • MONTGCNERY TOWN (GRANT PARISH POLICE JURY) • MCORINGSPORT TOWN (CADDO PARISH) MOREAUVILLE VILLAGE (AVOYELLES P A R I S H ) MOUND VILLAGE (MADISON PARISH POLICE JURY) MCUNT LEBANON TOWN (BIENVILLE PARISH) NATCHEZ VILLAGE (NATCHITOCHES PARISH ) NATCHITOCHES CITY (NATCHITOCHES PARISH) • NEW ORLEANS CITY (CENSUS PARISH OF ORLEANS) NEW ROADS TOWN (PCINTE COUPEE PARISH) NEWELLTON TOWN (TENSAS PARISH) NEWLLANC VILLAGE (VERNON PARISH) NORTH HODGE VILLAGE (JACKSON PARISH POLICE JURY) NORWOCD VILLAGE (EAST FELICIANA PARISH) OAK GROVE TOWN (WEST CARROLL PARISH) OAK RIOGE VILLAGE (MOREHOUSE FARISH) OAKDALE CITY (ALLEN P A R I S H ) OBERLIN CITY (ALLEN PARISH) •OIL CITY TOWN (CAODO P A R I S H ) OPELOUSAS CITY (ST LANORY PARISH) PALMETTO VILLAGE (ST LANORY PARISH) PINE PRAIRIE VILLAGE (EVANGELINE PARISH) PIONEER VILLAGE (WEST CARROLL PARISH) PLAQUEMINE TOWN (IBERVILLE PARISH POLICE JURY) PLAOCHEVILLE VILLAGE (AVOYELLES PARISH) •POLLOCK TOWN (GRANT PARISH POLICE JURY) PONCHATOULA TOWN (TANGIPAHOA PARISH) PGRT 6ARRE TOWN (ST LANDRY PARISH) POWHATAN TOWN (NATCHITOCHES PARISH) PROVENCAL VILLAGE (NATCHITOCHES PARISH) RAYVILLE TOWN (RICHLANO PARISH) REEVES VILLAGE (ALLEN P A R I S H ) RICHMOND VILLAGE (MADISON PARISH POLICE JURY) RIDGECREST TOwN (CONCORDIA PARISH) RINGGOLD TOWN (BIENVILLE PARISH) ROBELINE VILLAGE (NATCHITOCHES PARISH) •ROOESSA TOWN (CADCO P A R I S H ) ROSELANO TOWN (TANGIPAHOA PARISH) ROSEPINE VILLAGE (VERNON PARISH) SALINE VILLAGE (BIENVILLE PARISH) •SAREPTA VILLAGE (WEBSTER PARISH) •SHONGALOO VILLAGE (WEBSTER PARISH) LOUISIANA -b9- LOUISIANA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •SHREVEPORT CITY (•CADOO PARISH) SICILY I S L A N D V I L L A G E ( C A T A H O U L A P A R I S H ) S I K E S V I L L A G E (WINN P A R I S H ) S I M M E S P O R T TOWN ( A V O Y E L L E S P A R I S H ) SIMPSON V I L L A G E ( V E R N O N P A R I S H ) •SORRENTO VILLAGE ( A S C E N S I O N P A R I S H ) SOUTH M A N S F I E L D V I L L A G E (DE SCTC P A R I S H ) • SPRINGH1LL CITY (WEBSTER P A R I S H ) ST F R A N C I S V I L L E TCWN ( W E S T F E L I C I A N A P A R I S H ) ST J O S E P H TOWN ( T E N S A S P A R I S H ) STANLEY V I L L A G E (CE S O T O P A R I S H ) STONEWALL V I L L A G E (DE SOTO P A R I S H ) • SUN V I L L A G E (ST T A M M A N Y P A R I S H ) SUNSET TUWN (ST LANDRY P A R I S H ) TALLULAH VILLAGE (MADISON PARISH P O L I C E J U R Y ) TANGIPAHOA VILLAGE (TANGIPAHOA P A R I S H ) TICKFAW V I L L A G E ( T A N G I P A H O A P A R I S H ) TURKEY CREEK VILLAGE (EVANGELINE P A R I S H ) VARNADO V I L L A G E ( W A S H I N G T O N P A R I S H ) VIDALIA TOWN ( C O N C O R D I A P A R I S H ) VILLE P L A T T E TOWN ( E V A N G E L I N E P A R I S H ) • VINTON T O W N ( C A L C A S I E U P A R I S H ) •VIVIAN TOWN (CAODO P A R I S H ) • WALKER T O W N ( L I V I N G S T O N P A R I S H ) W A S H I N G T O N TOWN (ST L A N D R Y P A R I S H ) W A T E R P R O O F TOWN ( T E N S A S P A R I S H ) W E L S H TOWN ( J E F F E R S O N D A V I S P A R I S H ) • W E S T L A K E TOWN ( C A L C A S I E U P A R I S H ) WILSON V I L L A G E (EAST F E L I C I A N A P A R I S H ) WINNFIELD CITY (WINN P A R I S H ) W I N N S b O R O TOWN ( F F A N K L I N P A R I S H ) WISNER T O W N ( F R A N K L I N P A R I S H ) WGOCHAVEN VILLAGE (TANGIPAHOA P A R I S H ) •WOODWORTH VILLAGE (RAPIOES PARISH) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES A L L E N PARI SH AVOYELLES PARISH 8IENVILLE PARISH •CADDO P A R I S H •CALCASIEU PARISH CATAHOULA PARISH CLAIBORNE PARISH CONCORDIA PARISH OE SOTO P A R I S H EAST C A R R O L L P A R I S H EAST FEL IC IANA P A R I S H EVANGELINE PARISH FRANKLIN P A R I S H LOUISIANA -7r>- LOUISIANA U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING IBERVILLE PARISH POLICE JURY JACKSON PARISH POLICE JURY JEFFERSON DAVIS PARISH MADISUN PARISH POLICE JURY MOREHOUSE PARISH NATCHITOCHES PARISH PCINTE C'JUPEE PARISH •RAPIDES PARISH RED RIVER PARISH RICHLANO PARISH ST JAMES PARISH ST LANDRY PARISH TANGIPAHOA PARISH TENSAS PARISH VERNON PARISH WASHINGTON PARISH •WEBSTER PARISH WEST CARROLL PARISH WEST FELICIANA PARISH WINN PARISH JTATE RECORD GOUNT= 211 CUISIANA 71 LOUISIANA U.S. DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING STATE OF MAINE C I T I E S * TGWNS AND TOWNSHIPS WITH COUNTY NAME FOLLOWING A B B G T TOWN ( P I S C A T A Q U I S C O U N T Y ) ACTCN TOWN (YORK C O U N T Y ) A L F R E D T O W N (YORK C O U N T Y ) ALLAGASH P L A N T A T I O N ( A R O O S T O O K C O U N T Y ) ALNA T O W N S H I P ( L I N C O L N C O U N T Y ) AMHERST TOWN ( H A N C O C K C O U N T Y ) A M T Y TOWN ( A R O O S T O O K C O U N T Y ) ANOOVER TOWN ( O X F O R D C O U N T Y ) ANSON TOWN ( S O M E R S E T C G U N T Y ) • A R R C W S I C TOWN ( S A G A D A H O C C O U N T Y ) ARUNDEL TOWN (YORK C O U N T Y ) A S H L A N D TOWN ( A R O O S T O O K C O U N T Y ) ATHENS TOWN (SOMERSET C O U N T Y ) A T K I N S O N TOWN ( P I S C A T A Q U I S C O U N T Y ) • AUBURN C I T Y ( A N G R C S C O G G IN C C U N T Y ) AUGUSTA C I T Y ( K E N N E B E C C O U N T Y ) BANCROFT TOWN ( A R C O S T O O K C O U N T Y ) BANGOR C I T Y ( P E N O B S C O T C O U N T Y ) BAR HARBOR TOWN ( H A N C O C K C O U N T Y ) BARNARD P L A N T A T I O N ( P I S C A T A Q U I S C O U N T Y ) • B A T H CITY ( S A G A D A H O C C O U N T Y ) BEAVER C O V E P L A N T A T I O N ( P I S C A T A Q U I S C O U N T Y ) BELFAST C I T Y ( W A L D O C C U N T Y ) B E L M O N T TOWN ( W A L D O C O U N T Y ) B E N T O N TOWN ( K E N N E B E C C O U N T Y ) B E T H E L TOWN ( O X F O F D C O U N T Y ) B I D D E F U R O C I T Y (YORK C O U N T Y ) BINGHAM TOWN ( S O M E R S E T C O U N T Y ) 3LAINE TOWN (AROOSTOOK C O U N T Y ) BLANChARO PLANTATION ( P I S C A T A G U I S C O U N T Y ) B O O T H G A Y H A R 3 U R TOWN ( L I N C O L N C O U N T Y ) B C O T H b A Y TOWN ( L I N C O L N C O U N T Y ) • B C W D O I N TOWN ( S A G A D A H O C C O U N T Y ) • 8 0 W D O I N H A M TOWN ( S A G A D A H O C C O U N T Y ) BGWERBANK TOWN ( PI SC AT AQU I S COUNT Y ) BRADFORD TOWN ( P E N O B S C O T C O U N T Y ) BREMEN TOWN ( L I N C O L N C O U N T Y ) BREWER CITY ( P E N O B S C O T C O U N T Y ) 8 R I D G E W A T E R TOWN ( A R O O S T O O K C O U N T Y ) BRIGHTON P L A N T A T I O N ( S O M E R S E T C O U N T Y ) B R O C K S TOWN ( W A L O C C O U N T Y ) B R O W N F I E L D TOWN ( O X F O R D C O U N T Y ) BROWNVILLE TOWN ( P I S C A T A Q U I S C O U N T Y ) • B R U N S W I C K TOWN ( C U M B E R L A N D C O U N T Y ) MAINE -r2- MAINE U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING BUCKFIELD TOWN (OXFORD COUNTY) B U R L I N G T O N TOWN ( P E N O B S C O T C O U N T Y ) BURNHAM TOWN ( W A L C O C O U N T Y ) B U X T O N TOWN (YORK C O U N T Y ) B Y R O N TCWN ( O X F O R O C O U N T Y ) CALAIS CITY (WASHINGTON COUNTY) C A M B R I D G E TOWN ( S O M E R S E T C O U N T Y ) CANAAN TOWN ( S O M E R S E T C O U N T Y ) CANTON TOWN ( G X F O R O C O U N T Y ) • CAPE E L I Z A B E T H TOWN ( C U M B E R L A N D C O U N T Y ) CARATUNK P L A N T A T I O N ( S O M E R S E T C O U N T Y ) CARIBOU CITY (AROCSTOOK C O U N T Y ) C A R P E L TOWN ( P E N O B S C O T C O U N T Y ) C A R R A B A S S E T T V A L L E Y TOWN ( F R A N K L I N C O U N T Y ) CARROLL P L A N T A T I O N ( P E N O B S C O T C O U N T Y ) CARY P L A N T A T I O N ( A R O O S T O O K C O U N T Y ) C A S T L E H I L L TOWN ( A R O O S T O O K C C U N T Y ) CASWELL P L A N T A T I O N ( A R O C S T O O K C O U N T Y ) CHAPMAN TOWN ( A R O C S T O O K C O U N T Y ) C H A R L E S T O N TOWN ( P E N O B S C O T C O L N T Y ) CHELSEA TOWN ( K E N N E B E C C O U N T Y ) CHESTER TOWN ( P E N C B S C O T C O U N T Y ) CCDYVILLE PLANTATION (WASHINGTON COUNTY) CGRINNA TOWN ( P E N O B S C O T C O U N T Y ) CORINTH TOWN ( P E N O B S C O T C O U N T Y ) CCRNISH TOWN (YORK C O U N T Y ) C C R N V I L L E TOWN ( S O M E R S E T C O U N T Y ) CRAWFORD TOWN ( W A S H I N G T O N C O U N T Y ) CRYSTAL TOWN ( A R O C S T O O K C O U N T Y ) CUTLER TOWN ( W A S H I N G T O N C O U N T Y ) CYR P L A N T A T I O N ( A R O O S T O O K C O U N T Y ) DAYTON TOWN (YORK C O U N T Y ) DENMARK TOWN ( O X F O R D C O U N T Y ) D E T R O I T TOWN ( S O M E R S E T C O U N T Y ) D E X T E R TOWN ( P E N O B S C O T C O U N T Y ) OIXFIELD TOWN (OXFORO C O U N T Y ) DIXMGNT TOWN ( P E N C 8 S C 0 T C O U N T Y ) DCVER F O X C R C F T TOWN ( P I S C A T A Q U I S C O U N T Y ) D R E S D E N TOWN ( L I N C O L N C O U N T Y ) DREW P L A N T A T I O N ( P E N O B S C O T C O L N T Y ) •DURHAM TOWN ( A N D R C S C O G B L N C O U N T Y ) DYER BROOK TOWN ( A R O O S T O O K C O U N T Y ) E PLANTATION (AROCSTOOK COUNTY) EAGLE LAKE TOWN ( A R C O S T C O K C O U N T Y ) EASTON TOWN ( A R C O S T O O K C O U N T Y ) EASTPGRT C I T Y (WASHING TON C O U N T Y ) E D D I N G T G N TOWN ( P E N O B S C O T C O U N T Y ) E O G E C O H B TOWN ( L I N C O L N C O U N T Y ) ELLIOTTSVILLE PLANTATION (PISCATAQUIS COUNTY) E K B D E N TOWN ( S O M E R S E T C C U N T Y ) MAINE -73- MAINE U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS ENFIELD TCWN (PENCBSCOT COUNTY) ETNA TOWN ( P E N O B S C O T C O U N T Y ) EUSTIS TOWN (FRANKLIN C O U N T Y ) EXETER TOWN ( P E N O B S C O T C O U N T Y ) F A I R F I E L D TOWN ( S O M E R S E T C O U N T Y ) F A R M I N G D A L E TOWN ( K E N N E B E C C O L N T Y ) F A Y E T T E TOWN ( K E N N E B E C C O U N T Y ) FCRT F A I R F I E L D T O W N ( A R O O S T O O K C O U N T Y ) F O R T KENT TOWN ( A R O O S T O O K C O U N T Y ) F R A N K F O R T TOWN (WALDO C O U N T Y ) F R E E D O M TUWN ( W A L D O C O U N T Y ) F R E N C H V I L L E TOWN ( A R O O S T O O K C C U N T Y ) FRYEBURG TOwN (OXFORD C O U N T Y ) GARDINER CITY (KENNEBEC C O U N T Y ) GARFIELD PLANTATION (ARCOSTGOK C O U N T Y ) G A R L A N D TUWN ( P E N C B S C O T C O U N T Y ) • GEORGETOWN (SAGADAHOC C O U N T Y ) GILEAD TOWN (OXFORD C O U N T Y ) G L E N B U R N TOWN ( P E N O B S C O T C O U N T Y ) GLENWCOD PLANTATION (AROOSTOOK C O U N T Y ) GRAND FALLS PLANTATION (PENCBSCOT C O U N T Y ) GRANO ISLE T O W N ( A R O O S T O O K C O U N T Y ) G R E A T POND P L A N T A T I O N ( H A N C O C K C O U N T Y ) •GREENE TOWN (ANOROSCOGGIN COUNTY) G R E E N V I L L E TOWN ( P I S C A T A Q U I S C O U N T Y ) G R E E N W O O D TOWN ( O X F O R D C O U N T Y ) G U I L F O R D TOWN ( P I S C A T A Q U I S C O U N T Y ) H A L L O W E L L CITY ( K E N N E B E C C O U N T Y ) HAMLIN T O W N ( A R O G S T O O K C O U N T Y ) HAMMOND P L A N T A T I O N ( A R O C S T O C K C O U N T Y ) H A N O V E R TOWN ( O X F C R D C O U N T Y ) H A R M O N Y TOWN ( S O M E R S E T C O U N T Y ) • H A R P S W E L L TOWN ( C U M B E R L A N D C O U N T Y ) H A R T F O R D TGWN ( O X F O R D C O U N T Y ) H A R T L A N O TOWN ( S O M E R S E T C O U N T Y ) H A Y N E S V I L L E TOWN ( A R O O S T O O K C C U N T Y ) HEBRON TOWN (OXFORD C O U N T Y ) HERMON TOWN (PENOBSCOT C O U N T Y ) HIGHLAND PLANTATION ( S O M E R S E T C O U N T Y ) H I R A M TOWN ( O X F G R C C O U N T Y ) H O D G D O N TOWN ( A R O O S T O O K C O U N T Y ) HCLDEN TOWN (PENOBSCOT C O U N T Y ) H C L L I S T O w N (YORK C O U N T Y ) H C U L T G N TOWN ( A R O C S T O O K C O U N T Y ) H O W L A N D TOWN ( P E N C B S C O T C O U N T Y ) H U D S O N TOWN ( P E N O B S C O T C O U N T Y ) INDUSTRY TOWN ( F R A N K L I N C O U N T Y ) I S L E S B O R J TOWN (WALDO C O U N T Y ) JACKMAN TCWN ( S O M E R S E T C O U N T Y ) J AC KS ON TOWN ( W A L C O C O U N T Y ) MAINE 7h - TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING KENOUSKEAG TOWN (PENOBSCOT COUNTY) K E N N E b U N K P O R T TOWN (YORK C O U N T Y ) KINGSBURY PLANTATION (PISCATACUIS C O U N T Y ) KNOX TCWN ( W A L D O C O U N T Y ) LAKE VIEW P L A N T A T I O N ( P I S C A T A C U I S C O U N T Y ) LAKEVILLE PLANTATION (PENOBSCOT COUNTY) LE6ANLN TOWN (YCRK C O U N T Y ) LEE TOWN ( P E N O B S C C T C O U N T Y ) • L E E D S TOWN ( A N D R O S C O G G I N C O U N T Y ) LEVANT T O W N ( P E N O B S C O T C O U N T Y ) •LEWISTON CITY ( A N C R O S C O G G I N C C U N T Y ) L I B E R T Y TOWN ( W A L C O C O U N T Y ) LIMERICK T O W N ( Y O R K C O U N T Y ) L I M E S T O N E TOwN ( A R O O S T O G K C O U N T Y ) L I M I N G T C N TOWN (YCRK C O U N T Y ) LINCOLN P L A N T A T I O N (OXFORD C O L N T Y ) L I N C O L N TOWN ( P E N C B S C O T C O U N T Y ) L I N C O L N V I L L E T O W N (WALDO C O U N T Y ) L I N N E U S TOWN ( A R O C S T O O K C O U N T Y ) • LISBON T O W N ( A N D R O S C O G G I N C C U N T Y ) L I T C H F I E L D TOWN ( K E N N E B E C C O U N T Y ) L I T T L E T O N TC«N ( A F O C S T O O K C C U N T Y ) • L I V E R M O R E F A L L S TOWN ( A N D R O S C O G G I N COUNTY) • L I V E R M O R E TOWN ( A N D R O S C O G G I N C O U N T Y ) LCVELL TOWN ( O X F O R D C O U N T Y ) L O W E L L TGWN ( P E N O B S C O T C O U N T Y ) L U B E C TUWN ( W A S H I N G T O N COUNTY) LUDLOW TOWN ( A R O O S T O O K COUNTY) LYMAN TOWN (YORK C O U N T Y ) M A C H I A S P O R T TOWN ( W A S H I N G T O N C O U N T Y ) MACWAHOC P L A N T A T I O N ( A R O O S T O O K C O U N T Y ) MAOAWASKA TOWN ( A F O O S T O C K C G U N T Y ) MADISON T O W N ( S O M E R S E T O O U I M T Y ) MADRID T O W N ( F R A N K L I N COUNTY) MAGALLGWAY P L A N T A T I O N ( O X F O R D C O U N T Y ) MARS HILL TGWN ( A R O O S T O O K C G U N T Y ) M A S A R D I S TGWN ( A R O O S T O O K C O U N T Y ) MATTAWAMKEAG TOWN ( P E N O B S C O T C O U N T Y ) MAXFIELO T C W N ( P E N O B S C O T C O U N T Y ) MEDFCRD TOWN ( P I S C A T A Q U I S C C U N T Y ) MERCER T O W N ( S O M E R S E T C O U N T Y ) M E X I C O TOWN ( O X F O F O C O U N T Y ) M I L B R I D G E TOWN ( W A S H I N G T O N C O L N T Y ) MILG TOW * ( P I S C A T A Q U I S C O U N T Y ) MONMOUTH TUWN ( K E N N E 8 E C C O U N T Y ) MONRut TOWN ( W A L O C C O U N T Y ) MCNSGN T O W N ( P I S C A T A Q U I S C O U N T Y ) M C N T I O E L L O TOWN ( A R O O S T O O K COUNTY) M O N T V I L L E TOwN ( W A L O O C O U N T Y ) MORO P L A N T A T I O N ( A R O O S T O O K C O U N T Y ) MAINE -75- MAINE U . 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DEPARTMENT OF THE ELIGIBLE GOVERNMENTS MORRILL TGWN (WALDO COUNTY) NEW CANADA PLANTATION (AROOSTOOK C O U N T Y ) NEW ILIMERICK TOWN (AROOSTOOK COUNTY) NEW P O R T L A N D T O W N ( S O M E R S E T CCUNTY) NEW SWEDEN TOWN ( A R O O S T O O K COUNTY) NEWBURGH TOWN (PENOBSCOT C O U N T Y ) N E W C A S T L E TOWN ( L I N C O L N C O U N T Y ) NEWFIELO TGWN (YORK COUNTY) NEWPORT TGWN ( P E N C B S C O T C O U N T Y ) NEWPY TOWN ( O X F O R C C O U N T Y ) NC9LEBOROUGH TOWN (LINCOLN COUNTY) NCRRICGEWOCK TOWN (SOMERSET COUNTY) NORTH B E R W I C K TCWN (YORK COUNTY) NGRTHFIELD TOWN ( W A S H I N G T O N CCUNTY) N C R T H P O R T TOWN ( W A L O O GGUNTY) NORWAY TOWN (GXFORO C O U N T Y ) OAKFIELO TOWN (ARCOSTOOK COUNTY) OLD ORCHARD D E A C H TCWN (YORK COUNTY) O L D TGWN C I T Y ( P E N O B S C O T C O U N T Y ) ORIENT TOWN (AROOSTOOK COUNTY) ORLANO TOWN (HANCOCK C O U N T Y ) O R O N O TOWN ( P E N 0 3 S C 0 T C O U N T Y ) OR R I N G T O N T G W N ( P E N O B S C O T CGUNTY) GX6GW P L A N T A T I O N ( A R O O S T O O K COUNTY) OXFCRG TOWN (OXFOFD C O U N T Y ) P A L E R M O TOWN ( W A L D O C O U N T Y ) PALMYRA TOWN ( S O M E R S E T COUNTY) PARIS TCWN (CXFuRC COUNTY) PARKMAN TOWN (PISCATAQUIS COUNTY) PARSONSFIELC TOWN (YORK COUNTY) PASSACUMKLAG TOfcN (PENOBSCOT COUNTY) PATTEN TOWN (PENOBSCOT C O U N T Y ) PERHAM TOWN (AROOSTOOK C O U N T Y ) PERU TOWM (OXFORD C O U N T Y ) •PHIPPS'JURG TOWN (SAGAOAHOC COUNTY) PITTSFIELO TOWN (SOMERSET COUNTY) PITTSTON TOWN (KENNEBEC C O U N T Y ) PLEASANT RIDGE PL (SOMERSET C O U N T Y ) PLYMOUTH TOWN (PENOBSCOT COUNTY) PORTER TOwN (OXFOFD C O U N T Y ) •PORTLANO CITY (CUMBERLAND CCUNTY) PRENTISS PLANTATION (PENOBSCOT C O U N T Y ) PRESQLE ISLE CITY (AROOSTOOK CuUNTY) PROSPECT TCWN (WALDO C O U N T Y ) RANDOLPH TOWN (KENNEBEC COUNTY) RANGELEY PLANTATION (FRANKLIN C O U N T Y ) RANGELEY TOWN (FRANKLIN COUNTY) REED PLANTATION (AROOSTOOK GOL'NTY) •RICHMCNC TOWN (SAGADAHOC C O U N T Y ) RIPLcY TOWN (SQMEFSET C O U N T Y ) *AINE -f6- MAINE TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS RCCKLAND CITY (KNCX COUNTY) RCXBURY TOWN (OXFORD C O U N T Y ) RUMFORO TOWN (OXFORD C O U N T Y ) •SABATTUS TOWN (ANDROSCOGGIN CCUNTY) SANFORU TOWN (YORK COUNTY) SANGERVILLE TOWN (PISCATAQUIS COUNTY) SEARSMONT TOWN (WALDO C O U N T Y ) SEARSPORT TOWN (WALOU C O U N T Y ) SEBEC TOWN (PISCATAQUIS COUNTY) SE80EIS PLANTATION (PENOBSCOT C O U N T Y ) SHAPLEIGH TOWN (YCRK C O U N T Y ) SHIRLEY TOWN (PISCATAQUIS COUNTY) SKOWHEGAN TOWN (SOMERSET COUNTY) SMITHFIELD TOWN (SOMERSET CCUNTY) SOLCN TOWN (SOMERSET C O U N T Y ) SCMERVILLE TOWN (LINCOLN COUNTY) SOUTH BRISTOL TOWN (LINCOLN CCUNTY) •SOUTH PORTLAND CITY (CUMBERLAND C O U N T Y ) SCUTHPORT TCWN (LINCOLN COUNTY) SPRINGFIELD TOWN (PENOBSCOT CCUNTY) ST AGATHA TGWN (AROOSTOOK COUNTY) ST ALBANS TGWN (SOMERSET COUNTY) ST FRANCIS TOWN (AROOSTOOK COUNTY) ST JOHN PLANTATION (AROCSTOOK COUNTY) STARKS TOWN (SOMERSET C O U N T Y ) STETSCN TOWN (PENCBSCOT COUNTY) STOCKHOLM TOWN (APOGSTOCK CCUNTY) STOCKTON SPRINGS TOWN (WALOG COUNTY) ST ONEHAM TOWN (OXFORD C G U N T Y ) STONINGTON TOWN (HANCOCK COUNTY) STOW TOWN (OXFORD COUNTY) STRONG TOWN (FRANKLIN COUNTY) S U L L I V A N TOWN (HANCOCK COUNTY) SUMNER TOWN (OXFORO C O U N T Y ) SWANVILLE TOWN (WALDO C O U N T Y ) SWEDEN TOWN (OXFORD C O U N T Y ) TALMACGE TOWN (WASHINGTON COUNTY) THE FORKS PLANTATION (SOMERSET C O U N T Y ) THORNDIKE TOWN (WALDO C O U N T Y ) •TCPSHAM TOwN (SAGADAHOC COUNTY) TROY TOWN (WALDO COUNTY) •TURNER TOwNSHIP (ANDROSCOGGIN CCUNTY) UNITY-TOWN (WALDO COUNTY) UPTON TCWN (OXFORD O O U N T Y ) VAN BUREN TOWN (AFOCSTOCK C G U M Y ) VEAZIE TOWN (PENCtSCOT COUNTY) WADE TOWN (AROOSTOOK C O U N T Y ) WALDO TOWN ( W A L D O COUNTY) •WALES TOWN (ANDROSCOGGIN COUNTY) WALLAGRASS PLANTATION (AROOSTCOK C O U N T Y ) MAINE '77- MAINE TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS WASHBURN TOWN (ARCOSTOOK COUNTY) W A T E R L O R O TOWN ( Y O R K C O U N T Y ) W A T E R F O R D TOWN ( O X F O R D C O U N T Y ) WATERVILLE CITY (KENNEBEC COUNTY) W A Y N E TOWN ( K E N N E E E C C O U N T Y ) WEBSTER PLANTATION ( P E N O B S C O T C O U N T Y ) W E L L I N G T O N TOWN ( P I S C A T A Q U I S C O U N T Y ) • W E S T B A T H TOWN ( S A G A D A H O C C O U N T Y ) WEST F O R K S P L A N T A T I O N ( S O M E R S E T C O U N T Y ) WEST G A R O I N E R TOWN ( K E N N E B E C C O U N T Y ) WEST P A R I S TOWN ( O X F O R D C O U N T Y ) •WESTBROOK CITY (CUMBERLAND COLNTY) W E S T F I E L D TOWN ( A R O O S T O O K C O U N T Y ) WESTMANLAND PLANTATION (AROOSTOOK C O U N T Y ) WESTON TOWN (AROOSTOOK C O U N T Y ) WESTPORT I S L A N D TOWN ( L I N C O L N C O U N T Y ) WHITEFIELD TOWN (LINCOLN b O U N T Y ) W H I T I N G TOWN ( W A S H I N G T O N C O U N T Y ) WHITNEYVILLE TOWN (WASHINGTON C O U N T Y ) WILLMANTIC TOWN ( P I S C A T A Q U I S C O U N T Y ) W I L T O N TOWN ( F R A N K L I N O O U N T Y ) W I N D S O R TOWN ( K E N N E B E C C O U N T Y ) WINN TOWN ( P E N O B S C O T C O U N T Y ) W I N T E R P C R T T O W N (WALDO C O U N T Y ) WINTERVILLE PLANTATION (AROOSTOD* C O U N T Y ) W I S C A S S E T TOWN ( L I N C O L N C O U N T Y ) W C O D L A N D TOWN ( A R C O S T O O K C O U N T Y ) W O O D S T O C K TOwN ( O X F O R D C O U N T Y ) W G O D V I L L E TOWN ( P E N O B S C O T C O U N T Y ) • W O O L W I C H TOWN ( S A G A D A H O C C O U N T Y ) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES •ANDROSCOGGIN OOUNTY AROCSTOOK COUNTY KENNEBEC COUNTY LINCOLN C O U M Y OXFORD C O U N T Y PENOBSCOT CCUNTY PISCATAQUIS COUNTY •SAGAOAHOC COUNTY SOMERSET OOUNTY WALDO CGUNTY STATE RECORD OOUNT= 3 3<* MAINE -76- TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING STATE OF MARYLAND CITIES* TCWNS A N D TOWNSHIPS WITH CCUNTY NAME •BALTIMORE CITY B A R C L A Y TOWN ( Q U E E N A N N E S C O U N T Y ) BARTON TOWN (ALLEGANY C O U N T Y ) BERLIN TOWN (WORCESTER C O U N T Y ) 3 E T T E R T 0 N TOWN ( K E N T C O U N T Y ) B R O O K V I E W TOWN ( D O R C H E S T E R C O U N T Y ) 3 U R K I T T S V I L L E TOWN ( F R E O E R I C K C O U N T Y ) CAMBRIDGE CITY (DORCHESTER C O U N T Y ) • C E C I L T O N TOWN ( C E C I L C O U N T Y ) CENTREVILLE TOwN (QUEEN ANNES C O U N T Y ) • C H A R L E S T O W N TOWN ( C E C I L C O U N T Y ) • C H E S A P E A K E C I T Y TOWN ( C E C I L C O U N T Y ) C H E S T E R T O w N TOWN (KENT C O U N T Y ) CLEAR SPRING TOWN (WASHINGTON C O U N T Y ) CRISFIELD CITY (SCMERSET COUNTY) CUMBERLAND CITY (ALLEGANY CCUNTY) DEER PARK TOWN ( G A R R E T T C O U N T Y ) DELMAR T O W N ( W I C O M I C O C O U N T Y ) ELDORADO T O W N ( D O R C H E S T E R C O U N T Y ) • E L K T U N TOWN ( C E C I L C O U N T Y ) F E 0 E R A L S 3 U R G TOWN ( C A R O L I N E C C U N T Y ) FRIENCSVILLE TOWN (GARRETT C O U N T Y ) FRQSTBURG CITY (ALLEGANY C O U N T Y ) F R U I T L A N O TOWN ( W I C O M I C C C O U N T Y ) F L N K S T C W N TOWN ( W A S H l N u T O N C O L N T Y ) GALESTOWN TOwN ( D O R C H E S T E R COLNTY) G O L C S B Q R O TOWN ( C A R O L I N E C O U N T Y ) G R E E N S B O R O TOWN ( C A R O L I N E C C U N T Y ) HAGERSTO'WN C I T Y ( W A S H I N G T O N C C U N T Y ) HANCOCK TCWN ( W A S H I N G T O N C O U N T Y ) H E B R O N TOWN ( W I C O M I C O C O U N T Y ) H E N D E R S O N TOWN ( C A R O L I N E C O U N T Y ) H I L L S B O R G TGWN ( C A R O L I N E C O U N T Y ) HURLOCK TOWN ( D O R C H E S T E R C O U N T Y ) K I T Z M I L L E R V I L L E TCwN ( G A R R E T T C U U N T Y ) L U N A C O N I N G TOWN ( A L L E G A N Y C O U N T Y ) L U K E TOW^ ( A L L E G A N Y C O U N T Y ) MAROELA S P R I N G S TOWN ( W I C O M I C O C O U N T Y ) MARYDEL TOWN ( C A R b L l N E C O U N T Y ) M I D L A N D TOWN ( A L L E G A N Y C O U N T Y ) M I L L I N G T O N TOWN (*KENT C O U N T Y ) • N O R T H E A S T TOWN (CECIL C O U N T Y ) O A K L A N D TOWN ( G A R R E T T C O U N T Y ) • P E R F Y V I L L E T O W N (CECIL C O U N T Y ) MARYLAND 79 FOLLOWING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING POGOMOKE CITY (WORCESTER COUNTY) •PORT D E P O S I T TUWN ( C E C I L C O U N T Y ) P R I N C E S S ANNE TOWN ( S O M E R S E T C O U N T Y ) Q U E E N ANNE T O W N ( • T A L B O T C O U N T Y ) QUEENSTOWN TOWN (QUEEN ANNES C O U N T Y ) R I D G E L Y TCWN ( C A R O L I N E C O U N T Y ) RCCK HALL TOWN ( K E N T C O U N T Y ) SALISBURY CITY (WICCMICO C O U N T Y ) S E C R E T A R Y TOWN ( O C R C H E S T E R C O L N T Y ) SHARPS3URG TCWN (WASHINGTON C C U N T Y ) S H A R P T U W N TOWN ( W I C O M I C C C O U N T Y ) SMITHSBURG TOWN ( W A S H I N G T O N C C U N T Y ) SNOW HILL TOWN ( W O R C E S T E R C O U N T Y ) •TANEYTOWN CITY (CARROLL C O U N T Y ) T E M P L E V I L L E TOWN (•QUEEN A N N E S C O U N T Y ) W E S T E R N P G R T TOWN ( A L L E G A N Y C O U N T Y ) WILLIAMSPORT TOWN ( W A S H I N G T O N C O U N T Y ) UNINCORPORATED *REAS OF THE FOLLOWING COUNTIES ALLEGANY C O U N T Y CAROLINE COUNTY •CECIL COUNTY DORCHESTER COUNT Y KENT C O U N T Y S O M E R S E T COUNT Y WASHINGTON COUNTY STATE RECORD COUNT= 6c MARYLAND - ^ - MARYLAND U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF MASSACHUSETTS CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME •ACUSHNET TOWN (BRISTOL C O U N T Y ) •ADAMS TOWN (BERKSHIRE C O U N T Y ) •AGAWAM TOWN (HAMPDEN C O U N T Y ) •AHESBLRY TOWN (ESSEX C O U N T Y ) • ASHBURNHAM TOWN (WORCESTER COUNTY) •ASHBY TOWNSHIP (MIDOLESEX CCUNTY) ASHFIELO TOWN (FRANKLIN COUNTY) •ASHLAND TOWN (MIDDLESEX COUNTY) • ATHOL TOWN (WORCESTER C O U N T Y ) •ATTLEBORO CITY (BRISTOL COUNTY) •AVON TOWN (NORFGLK COUNTY) •AYER TOWN (MIDDLESEX C O U N T Y ) •BARRE TOWN (WORCESTER C C U N T Y ) • BELLINGHAM TOWN (NORFOLK COUNTY) •BERKLEY TOWN (BRISTOL COUNTY) •BEVERLY CITY (ESSEX C O U N T Y ) •BLACKSTONE TOWN (WORCESTER COLNTY) •BOSTON CITY (CENSUS COUNTY CF SUFFOLK) BOURNE TOWN (BARNSTABLE COUNTY) •BRIMFIELO TOWN (HAMPDEN COUNTY) BUCKLAND TOWN (FRANKLIN COUNTY) •CAMBRIDGE CITY (MIDOLESEX CCUNTY) •CHELSEA CITY (CENSUS COUNTY OF SUFFOLK) •CHICOPEE CITY (HAMPDEN C O U N T Y ) • CLARKSBURG TOWN (BERKSHIRE COUNTY) •CLINTON TOwN (WURCESTER COUNTY) COLRAIN TOWN (FRANKLIN COUNTY) •OANVERS TOWN (ESSEX C O U N T Y ) •DARTMOUTH TUWN (BRISTOL COUNTY) • DEDHAM TOWN (NORFGLK C O U N T Y ) •DIGHTCN TOWN (BRISTOL C O U N T Y ) •DUDLEY TOWN (WORCESTER COUNTY) • EAST LONGMEADCW TOWN (HAMPDEN COUNTY , ERVING TOWN (FRANKLIN COUNTY) •EVERETT CITY (MIDDLESEX COUNTY) •FAIRHAVEN TOWN (BRISTOL COUNTY) •FALL RIVER CITY (ERISTUL COUNTY) •FITCHbURG CITY (WORCESTER COUNTY) • FOXBOROUGH TOWN (NORFOLK COUNTY) •FRANKLIN TOWN (NORFOLK C O U N T Y ) •FREETOWN TOWN (BRISTOL COUNTY) •GARDNER CITY (WORCESTER COUNTY) •GLOUCESTER CITY (ESSEX COUNTY) •GRANbY TOWN (HAMPSHIRE C O U N T Y ) MASSACHUSETTS ai FOLLOWING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS • GRANVILLE TOWN (HAMPDEN COUNTY) GREENFIELD TOwN (FRANKLIN COUNTY) • G R O V E L A N D TOWN ( E S S E X C O U N T Y ) • H A M P D E N TUWN ( H A M P O E N C O U N T Y ) • H A N C V E R TOwN ( P L Y M O U T H C O U N T Y ) •HANSON TOWN (PLYMOUTH C O U N T Y ) • HAROWICK TOWN ( W O R C E S T E R C O U N T Y ) • H A R V A R D TOWN ( W U R C E S T E R C O U N T Y ) •HAVERHILL CITY (ESSEX C O U N T Y ) • H O L B R G O K TOWN ( N O R F O L K C O U N T Y ) • H O L L A N D TOWN ( H A M P D E N L O U N T Y ) •HOLYOKE CITY (HAMPOEN C O U N T Y ) • H O P E D A L E TOWN ( W O R C E S T E R C O U N T Y ) •HILL TGWN ( P L Y M O U T H C O U N T Y ) • K I N G S T O N TOWN ( P L Y M O U T H C O U N T Y ) • L A K E V I L L E TOWN ( P L Y M O U T H C O U N T Y ) • L A N C A S T E R TOWN ( W O R C E S T E R C O U N T Y ) •LAWRENCE CITY (ESSEX C O U N T Y ) •LEE TCWN ( B E R K S H I R E C O U N T Y ) • L E N O X TOWN ( B E R K S H I R E C C U N T Y ) L E V E R E T T TOWN ( F R A N K L I N C O U N T Y ) LEYDEN TOWN (FRANKLIN C O U N T Y ) • LCWELL CITY (MIDDLESEX C O U N T Y ) • L U D L O W TOWN ( H A M P C E N C O U N T Y ) • L U N E N E U R G TCWN ( W C R C E S T E R C O U N T Y ) • LYNN CITY ( E S S E X C O U N T Y ) • MALDEN C I T Y ( M I D D L E S E X C O U N T Y ) •MARION T O W N ( P L Y M O U T H C O U N T Y ) • M A R S H F I E L D TOWN ( P L Y M O U T H C O U N T Y ) • M A T T A P O I S E T T TOWN ( P L Y M O U T H C C U N T Y ) • MEDFURD CITY ( M I O C L E S E X C O U N T Y ) • MEDWAY T O W N ( N O R F O L K C O U N T Y ) • MELROSE C I T Y ( M I D D L E S E X C O U N T Y ) •MERRIMAC TOWN ( E S S E X C O U N T Y ) • M E T H U E N TOWN ( E S S E X C O U N T Y ) • M I D 8 L E B C R 0 U G H TOWN ( P L Y M O U T H C G U N T Y ) • MIDDLETGiM TOWN ( E S S E X C O U N T Y ) • M I L L V I L L E TOWN ( W O R C E S T E R C O U N T Y ) • M C N S O N TOWN ( H A M P C E N C O U N T Y ) M C N T A G U E TOWN ( F R A N K L I N C O U N T Y ) • N A H A N T TOWN (ESSEX C O U N T Y ) •NEW B E O F O R D C I T Y ( B R I S T O L C G U N T Y ) • NEWBURYPORT CITY (ESSEX C O U N T Y ) •NORTH ADAMS CITY (BERKSHIRE C O U N T Y ) • N C R T H A N D O V E R TOWN ( E S S E X C C U N T Y ) •NCRTH ATTLEBOROUGH TOWN (BRISTOL C O U N T Y ) • N O R T H A M P T C N C I T Y ( H A M P S H I R E CCUNTY ) • N C R T H B R I O G E TGWN ( W O R C E S T E R C C U N T Y ) N O R T H F I E L D TOWN ( F R A N K L I N C O U N T Y ) • N G R T O N TOWN ( B R I S T O L C O U N T Y ) MASSACHUSETTS -32- MASSACHUSETTS TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING ORANGE TOWN (FRANKLIN COUNTY) PALMER TOWN (HAMPOEN C O U N T Y ) PEABOOY CITY (ESSEX C O U N T Y ) PEMBROKE TOWN ( P L Y M O U T H C O U N T Y ) PHILLIPSTON TOWN ( W O R C E S T E R C C U N T Y ) PITTSFIELO CITY (EERKSHIRE COUNTY) QUINCY C I T Y ( N O R F C L K C O U N T Y ) RAYNHAM TOWN ( B R I S T O L C O U N T Y ) REHOBOTH TOWN ( B R I S T O L C O U N T Y ) REVERE C I T Y ( C E N S L S C O U N T Y OF S U F F O L K ) R C C H E S T E R TCWN ( P L Y M O U T H C O U N T Y ) R O C K L A N D TOWN ( P L Y M O U T H C O U N T Y ) R C Y A L S T O N TOWN ( W O R C E S T E R C O U N T Y ) SALEM CITY ( E S S E X C O U N T Y ) x S A L I S B U R Y TGWN ( E S S E X C O U N T Y ) SAUGUS TUWN ( E S S E X C O U N T Y ) \ SCITUATE TOWN ( P L Y M O U T H C O U N T Y ) \ SEEKONK TOWN ( B R I S T O L C O U N T Y ) SHIRLEY TOWN ( M I D D L E S E X C O U N T Y ) \ SCMERSET TOWN ( B R I S T O L C O U N T Y ) SGMERVILLE CITY (MIDDLESEX COUNTY) SCUTH H A D L E Y T O W N ( H A M P S H I R E C O U N T Y ) S G U T H B R I D G E TOWN ( W O R C E S T E R C O U N T Y ) SPRINGFIELD CITY (HAMPDEN COUNTY) STONEHAM TOWN ( M I C O L E S E X C O U N T Y ) TAUNTON C I T Y ( B R I S T O L C O U N T Y ) T E M P L E T C N TOwN ( W O R C E S T E R C O U N T Y ) UXBRIOGE TOWN (WORCESTER C O U N T Y ) W A K E F I E L D TOWN ( M I O O L E S E X C O U N T Y ) WALPOLE TOWN ( N O R F O L K C C U N T Y ) WALTHAM C I T Y ( M I O C L E S E X C O U N T Y ) WARE TOWN ( H A M P S H I R E C O U N T Y ) WARREN T O W N ( W O R C E S T E R C O U N T Y ) W A T E R T O w N TOWN ( M I D D L E S E X C O U N T Y ) WEBSTER TGWN ( W O R C E S T E R C O U N T Y ) WENDELL TOWN ( F R A N K L I N C O U N T Y ) WEST S P R I N G F I E L D TOWN ( H A M P D E N C O U N T Y ) WESTPURT TOWN ( B R I S T O L C O U N T Y ) WEYMGCTH T O W N ( N O R F O L K C O U N T Y ) WILLIAMSBURG TOWN (HAMPSHIRE COUNTY) W I L M I N G T O N TOWN ( M I D D L E S E X C O L N T Y ) WINCHENGON TOWN (WORCESTER C O L N T Y ) W I N T H R O P TOWN ( C E N S U S C O U N T Y OF S U F F O L K ) WC3URN C I T Y ( M I O O L E S E X C O U N T Y ) WORCESTER CITY (WORCESTER COUNTY) WRENTHAM T O W N ( N O F F O L K C O U N T Y ) MASSACHUSETTS -d3- MASSACHUSETTS U.S. DEPARTMENT ELIGIBLE UMNCCRPORATEO AREAS OF THE OF THE GOVERNMENTS FOLLOWING TREASURY LISTING COUNTIES • BERKSHIRE COUNTY •BRISTOL COUNTY •ESSEX COUNTY FRANKLIN COUNTY •HAMPDEN COUNTY •MIDOLESEX CCUNTY •WORCESTER COUNTY STATE RECORD COUNT= 147 MASSACHUSETTS -d<* MASSACHUSETTS U . 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OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF MICHIGAN CITIES* TCWNS ANO TOWNSHIPS WITH CCUNTY NAME FOLLOWING AOAMS T0WNSH4P (ARENAC C O U N T Y ) ADAMS TOWNSHIP (HILLSOALE CCUNTY) AOAMS TOWNSHIP (HCUGHTON C O U N T Y ) •AODISON TGWNSHIP (OAKLAND COUNTY) ADRIAN CITY (LENAWEE C O U N T Y ) AORIAN TOWNSHIP (LENAWEE COUNTY) AETNA TOWNSHIP (MECOSTA COUNTY) AETNA TOWNSHIP (MISSAUKEE COUNTY) AHMEEK VILLAGE (KEWEENAW COUNTY) AKRON TOWNSHIP (TISCOLA COUNTY) ALABASTER TOWNSHIP (IOSCO COUNTY) •ALAIEOON TOWNSHIP (INGHAM COUNTY) •ALBION CITY (CALHCUN C O U N T Y ) •ALBION TOWNSHIP (CALHOUN COUNTY) ALGANSEE TOWNSHIP (BRANCH COUNTY) • ALGONAC CITY (ST CLAIR C O U N T Y ) ALLEGAN CITY (ALLEGAN C O U N T Y ) ALLEGAN TOWNSHIP (ALLEGAN COUNTY) ALLEN TOWNSHIP (HILLSOALE CCUNTY) ALLEN VILLAGE (HILLSDALE COUNTY) ALLIS TOWNSHIP (PRESQUE ISLE COUNTY, ALLOUEZ TOWNSHIP (KEWEENAW COUNTY) ALMA CITY (GRATIOT COUNTY) ALMER TOWNSHIP (TLSCOLA COUNTY) • ALMONT TOWNSHIP (LAPEER COUNTY) •ALMONT VILLAGE (LAPEER C O U N T Y ) ALPENA TOWNSHIP (ALPENA C O U N T Y ) ALPHA VILLAGE (IRCN C O U N T Y ) AMBER TOWNSHIP (MASON C O U N T Y ) ANTIOCH TOWNSHIP (WEXFORD COUNTY) •ANTRIM TOWNSHIP (SHIAWASSEE CGUNTY) ARCAOA TOWNSHIP (GRATIOT COUNTY) •ARCAOIA TOWNSHIP (LAPEER COUNTY) ARCAOIA TOWNSHIP ( M A N I S U E COUNTY) •ARGENTINE TOWNSHIP (GENESEE COUNTY) ARGYLE TOWNSHIP (SANILAC COUNTY) • ARMAOA TOWNSHIP ( M C G M B COUNTY) •ARMAOA VILLAGE (MACOMB C O U N T Y ) ARVCN TOWNSHIP (3ARAGA C O U N T Y ) ASHLANO TOWNSHIP (NEWAYGO COUNTY) ASHLEY VILLAGE (GRATIOT COUNTY) •ASSYRIA TOWNSHIP (BARRY COUNTY) •ATLAS TCWNSHIP (GENESEE COUNTY) •ATTICA TOWNSHIP (LAPEER C O U N T Y ) MICHIGAN -35- MICHIGAN U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS AU SABLE TOWNSHIP (IOSCO COUNTY) •AURELIUS TOWNSHIP (INGHAM COUNTY) AUSTIN TOWNSHIP (SANILAC C O U N T Y ) BAO AXE CITY (HURCN C O U N T Y ) BAINBRIOGE TOWNSHIP (BERRIEN COUNTY) •BALTIMORE TCWNSHIP (BARRY COUNTY) • BANCROFT VILLAGE (SHIAWASSEE COUNTY) • BANGOR TOWNSHIP (BAY C O U N T Y ) BARAGA TOWNSHIP (BARAGA C O U N T Y ) BARAGA VILLAGE (BARAGA C O U N T Y ) •BARRY TOWNSHIP (BARRY C O U N T Y ) BATES TOWNSHIP (IRON C O U N T Y ) •BATTLE CREEK CITY (CALHOUN COUNTY) • BAY CITY (BAY COUNTY) BEAR LAKE TOWNSHIP (MANISTEE COUNTY) BEAR LAKE VILLAGE (MANISTEE CCUNTY) BEARINGER TOWNSHIP (PRESQUE ISLE C O U N T Y ) • BEAVER TOWNSHIP (BAY C O U N T Y ) 8EAVERT0N CITY (GLAOWIN C O U N T Y ) BEAVERTON TOWNSHIP (GLADWIN CCUNTY) •BEDFORD TOWNSHIP (CALHOUN COUNTY) BELKNAP TOWNSHIP (PRESQliE ISLE C O U N T Y ) BELVIOERE TOWNSHIP (MONTCALM COUNTY) •BENNINGTON TOWNSHIP (SHIAWASSEE C O U N T Y ) •BENONA TOWNSHIP (CCEANA COUNTY) BENTLEY TOWNSHIP (GLADWIN COUNTY) BENTON HARBOR CITY (BERRIEN CCUNTY) BENTON TOWNSHIP (BERRIEN COUNTY) BERGLANO TOWNSHIP (ONTONAGON COUNTY) •BERKLEY CITY (OAKLAND C O U N T Y ) •BERLIN TOWNSHIP (IONIA C O U N T Y ) •BERLIN TOWNSHIP (ST CLAIR COUNTY) BERRIEN SPRINGS VILLAGE (BERRIEN C O U N T Y ) BERRIEN TOWNSHIP (BERRIEN COUNTY) BESSEMER CITY (GOGEBIC COUNTY) BESSEMER TOWNSHIP (GOGEBIC COUNTY) BETHANY TOWNSHIP (GRATIOT CCUNTY) BETHEL TOWNSHIP (BRANCH COUNTY) BILLING TOWNSHIP (GLADWIN COUNTY) BINGHAM TOWNSHIP (HURON COUNTY) BISMARCK TOWNSHIP (PRESQUE ISLE C O U N T Y ) •BLACKMAN TOWNSHIP (JACKSON COUNTY) BLOOMER TOWNSHIP (MONTCALM COUNTY) BLOOMFIELD TOWNSHIP (HURON COUNTY) •6L0CMING0ALE TOWNSHIP (VAN BUREN C O U N T Y ) •BLOCMINGDALE VILLAGE (VAN BUREN C O U N T Y ) •BLUE LAKE TOWNSHIP (MUSKEGON COUNTY) BOHEMIA TOWNSHIP (ONTONAGON COUNTY) BOON TOWNSHIP (WEXFORD C O U N T Y ) BOURRETT TOWNSHIP (GLADWIN COUNTY) MICHIGAN 3b- TREASURY LISTING U . 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OEPARTMENT OF THE ELIGIBLE GOVERNMENTS BOYNE FALLS VILLAGE (CHARLEVOIX COUNTY) BCYNE VALLEY TOWNSHIP (CHARLEVOIX C O U N T Y ) •BRANDON TOWNSHIP (OAKLAND COUNTY) •BREEDSVILLE VILLAGE (VAN BUREN C O U N T Y ) 8REEN TOWNSHIP (DICKINSON COUNTY) BRIDGETON TOWNSHIP (NEWAYGO C C U N T Y ) BRIDGMAN CITY (BERRIEN C O U N T Y ) •BROCKWAY TOWNSHIP (ST CLAIR CCUNTY) BRONSON CITY (BRANCH C O U N T Y ) BRONSON TOWNSHIP (BRANCH C O U N T Y ) BROOKFIELD TOWNSHIP (HURON COUNTY) •BROOKLYN VILLAGE (JACKSON COUNTY) BROWN TOWNSHIP (MANISTEE C O U N T Y ) BUCHANAN CITY (BERRIEN C O U N T Y ) BUCKEYE TOWNSHIP (GLADWIN COUNTY) •BURLINGTON TOWNSHIP (CALHOUN COUNTY) •BURLINGTON TOWNSHIP (LAPEER CCUNTY) • BURLINGTON VILLAGE (CALHOUN CCUNTY) • BURNS TOWNSHIP (SHIAWASSEE COUNTY) •BURNSIOE TOWNSHIP (LAPEER COUNTY) BURR OAK TOWNSHIP (ST JOSEPH COUNTY) BURR OAK VILLAGE (ST JOSEPH C C U N T Y ) •BURTCHVILLE TOWNSHIP (ST CLAIR C O U N T Y ) •BURTON CITY (GENESEE C O U N T Y ) BUSHNELL TOWNSHIP (MONTCALM CCUNTY) BUTLER TOWNSHIP (BRANCH C O U N T Y ) BUTMAN TOWNSHIP (GLAOWIN COUNTY) •BYRON VILLAGE (SHIAWASSEE COUNTY) •CALEDONIA TOWNSHIP (SHIAWASSEE COUNTY ) CALIFORNIA TOWNSHIP (BRANCH COUNTY) CALUMET TOWNSHIP (HOUGHTON COUNTY) CALUMET VILLAGE (HOUGHTON COUNTY) CAMBRIA TOWNSHIP (HILLSOALE CCUNTY) CAMBRIDGE TOWNSHIP (LENAWEE COUNTY) •CAPAC VILLAGE (ST CLAIR COUNTY) •CARLTON TOWNSHIP (BARRY COUNTY) CARP LAKE TOWNSHIP (ONTONAGCN C O U N T Y ) CARSON CITY (MONTCALM C C U N T Y ) CARSONVILLE VILLAGE (SANILAC COUNTY) CASCO TOWNSHIP (ALLEGAN COUNTY) •CASCO TOWNSHIP (ST CLAIR COUNTY) CASE TOWNSHIP (PRESQUE ISLE CCUNTY) CASEVILLE VILLAGE (HURON COUNTY) •CASNOVIA TOWNSHIP (MUSKEGON COUNTY) •CASNOVIA VILLAGE (•MUSKEGON COUNTY) CASPIAN CITY (IRON C O U N T Y ) CASSOPOLIS VILLAGE (CASS COUNTY) •CASTLETON TOWNSHIP (BARRY CCUNTY) CATC TOWNSHIP (MONTCALM COUNTY) •CEDAR CREEK TOWNSHIP (MUSKEGON C O U N T Y ) MICHIGAN -37- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS CEMENT CITY (•LENAWEE COUNTY) •CENTER LINE CITY (MACOMB COUNTY) CENTRAL LAKE VILLAGE (ANTRIM COUNTY) CENTREVILLE VILLAGE (ST JOSEPH C O U N T Y ) CHANDLER TOWNSHIP (HURON C O U N T Y ) CHARLEVOIX CITY (CHARLEVOIX CCUNTY) CHASSELL TGWNSHIP (HOUGHTON CCUNTY) CHEBOYGAN CITY (CHEBOYGAN COUNTY) CHESHIRE TOWNSHIP (ALLEGAN COUNTY) • CHESTERFIELO TOWNSHIP ( M C 0 M 8 C O U N T Y ) CHIKAMING TOWNSHIP (BERRIEN COUNTY) •CHINA TGWNSHIP (ST CLAIR COUNTY) CHIPPEWA TOWNSHIP (CHIPPEWA C C U N T Y ) CHIPPEWA TCWNSHIP (MECOSTA COUNTY) CLAM LAKE TOWNSHIP (WEXFORD CCUNTY) •CLARENCE TOWNSHIP (CALHOUN COUNTY) •CLARENDON TOWNSHIP (CALHOUN COUNTY) •CLARKSVILLE VILLAGE (IONIA COUNTY) •CLAWSGN CITY (OAKLAND C O U N T Y ) •CLAY TOWNSHIP (ST CLAIR COUNTY) • CLAY8ANKS TOWNSHIP (OCEANA COUNTY) •CLAYTON TOWNSHIP (GENESEE CCUNTY) CLAYTON VILLAGE (LENAWEE COUNTY) CLEMENT TOWNSHIP (GLADWIN CGUNTY) CLECN TOWNSHIP (MANISTEE C O U N T Y ) • CLIFFORO VILLAGE (LAPEER C O U N T Y ) •CLIO CITY (GENESEE C O U N T Y ) CLYDE TOWNSHIP (ALLEGAN C O U N T Y ) •CLYDE TOWNSHIP (ST CLAIR C O U N T Y ) COLDWATER CITY (3FANCH C O U N T Y ) CCLEMAN CITY (MIDLANO C O U N T Y ) CCLFAX TOWNSHIP (HURUN C O U N T Y ) •COLFAX TOWNSHIP (CCEANA C O U N T Y ) CCLOMA CITY (BERRIEN C O U N T Y ) CCLCMA TOWNSHIP (BERRIEN C O U N T Y ) COLON TOWNSHIP (ST JOSEPH COUNTY) COLON VILLAGE (ST JOSEPH C O U N T Y ) •COLUMBIA TOWNSHIP (JACKSON COUNTY) •CCLUMblAVILLE VILLAGE (LAPEER C O U N T Y ) •COMMERCE TGWNSHIP (OAKLAND COUNTY) •CONCORD TOWNSHIP (JACKSON CCUNTY) •CONCORD VILLAGE (JACKSON C O U N T Y ) CCNSTANTINE TOWNSHIP (ST JOSEPH C O U N T Y ) CONSTANTINO VILLAGE (ST JOSEPH C O U N T Y ) •CCNVIS TOWNSHIP (CALHOUN C O U N T Y ) •CONWAY TOWNSHIP (LIVINGSTON CCUNTY) COPEMISH VILLAGE (MANISTEE COUNTY) COPPER CITY VILLAGE (HOUGHTGN C O U N T Y ) •CGRUNNA CITY (SHIAWASSEE C O U N T Y ) •COTTRELLVILLE TOWNSHIP (ST CLAIR C O U N T Y ) MICHI0AN -88- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •COVERT TOWNSHIP (VAN BUREN COUNTY) COVINGTON TOWNSHIP (BARAGA COUNTY) CRYSTAL F A L L S CITY (IRON COUNTY) CRYSTAL LAKE TOWNSHIP (BENZIE C O U N T Y ) CRYSTAL TOWNSHIP (MONTCALM COUNTY) • CRYSTAL TOWNSHIP (OCEANA C O U N T Y ) •OALTON TOWNSHIP (MUSKEGON COUNTY) •OAVISCN CITY (GENESEE C O U N T Y ) •DAVISON TOWNSHIP (GENESEE COUNTY) DAY TOWNSHIP (MONTCALM C O U N T Y ) OAYTON TOWNSHIP (NEWAYGO COUNTY) •OECATUR VILLAGE (VAN BUREN COUNTY) •OEERFIELD TOWNSHIP (LAPEER COUNTY) OELAWARE TOWNSHIP (SANILAC COLNTY) OENVER TOWNSHIP (ISABELLA COUNTY) DENVER TOWNSHIP (NEWAYGO COUNTY) • OETROIT CITY (WAYNE C O U N T Y ) DICKSON TOWNSHIP (MANISTEE COUNTY) OORR TOWNSHIP (ALLEGAN COUNTY) DOUGLAS VILLAGE (ALLEGAN COUNTY) OOUGLASS TOWNSHIP (MONTCALM CCUNTY) DOVER TOWNSHIP (LENAWEE COUNTY) DOWAG1AC CITY (CASS C O U N T Y ) •ORYOEN TOWNSHIP (LAPEER COUNTY) •ORYDEN VILLAGE (LAPEER C O U N T Y ) OUNCAN TOWNSHIP (HOUGHTCN COUNTY) •OURAND CITY (SHIAWASSEE COUNTY) OWIGHT TOWNSHIP (HURON C O U N T Y ) EAGLE HARBOR TOWNSHIP (KEWEENAW COUNTY) •EAST CHINA TOWNSHIP (ST CLAIR C O U N T Y ) EAST LAKE VILLAGE (MANISTEE CCUNTY) •EASTON TOWNSHIP (IONIA C O U N T Y ) EAU CLAIRE VILLAGE (BERRIEN COUNTY) •ECKFORD TOWNSHIP (CALHOUN COUNTY) •ECORSE CITY (WAYNE COUNTY) EDEN TOWNSHIP (MASON C O U N T Y ) EOENVILLE TOWNSHIP (MIOLANO CCUNTY) EDMORE VILLAGE (MONTCALM COUNTY) •E6ELST0N TOWNSHIP (MUSKEGON CCUNTY) ELBA TOWNSHIP (GRATIOT COUNTY) •ELBA TOWNSHIP (LAPEER C O U N T Y ) ELBERTA VILLAGE (BENZIE COUNTY) •ELBRIUGE TOWNSHIP (OCEANA COUNTY) ELK TCWNSHIP (LAKE C O U N T Y ) ELK TCWNSHIP (SANILAC C O U N T Y ) ELKTON VILLAGE (HLRON C O U N T Y ) ELM RIVER TOWNSHIP (HOUGHTON COUNTY) ELMER TOWNSHIP (SANILAC COUNTY) ELMWOCD TOWNSHIP (TUSCOLA CCUNTY) EMERSON TOWNSHIP (GRATIOT COUNTY) MICHIGAN -39- MICHIGAN TREASURY LISTING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •EMMETT TOWNSHIP (CALHOUN COUNTY) •EMMETT TOWNSHIP (ST CLAIR COUNTY) • EMMETT VILLAGE (ST CLAIR C O U N T Y ) EMPIRE TOWNSHIP (LEELANAU COUNTY) ENTERPRISE TOWNSHIP (MISSAUKEE C O U N T Y ) •ERIE TOWNSHIP (MONROE C O U N T Y ) ERWIN TOWNSHIP (GOGEBIC COUNTY) ESCANABA CITY (DELTA C O U N T Y ) EUREKA TOWNSHIP (MONTCALM CCUNTY) EVERGREEN TOWNSHIP (MONTCALM COUNTY) EWING TOWNSHIP (MARQUETTE CCUNTY) •EXETER TOWNSHIP (MONROE COUNTY) FABIUS TOWNSHIP (ST JOSEPH COUNTY) FAIRFIELO TCWNSHIP (LENAWEE COUNTY) •FAIRFIELO TOWNSHIP (SHIAWASSEE C O U N T Y ) , FAIRHAVEN TOWNSHIP (HURON CCUNTY) FAIRPLAIN TOWNSHIP (MONTCALM COUNTY) : FAITHORN TOWNSHIP (MENOMINEE COUNTY) ! FAWN RIVER TOWNSHIP (ST JOSEPH C O U N T Y ) FENNVILLE CITY (ALLEGAN C O U N T Y ) •FENTON CITY (GENESEE C O U N T Y ) •FERNOALE CITY (OAKLAND C O U N T Y ) FERRIS TOWNSHIP (MONTCALM CCUNTY) • FERRY TOWNSHIP (OCEANA C O U N T Y ) FILER TOWNSHIP (MANISTEE COUNTY) FILLMORE TOWNSHIP (ALLEGAN COUNTY) •FLINT CITY (GENESEE C O U N T Y ) •FLINT TOWNSHIP (GENESEE COUNTY) FLORENCE TOWNSHIP (ST JOSEPH COUNTY) FLOWERFIELD TOWNSHIP (ST JOSEPH C O U N T Y ) •FLUSHING CITY (GENESEE C O U N T Y ) FLYNN TOWNSHIP (SANILAC COUNTY) • FOREST TOWNSHIP (GENESEE COUNTY) •FORT GRATIOT TOWNSHIP (ST CLAIR C O U N T Y ) FRANKLIN TOWNSHIP (HOUGHTON COUNTY) FRANKLIN TOWNSHIP (LENAWEE COLNTY) •ERASER CITY (MAC0M8 C O U N T Y ) •FREDONIA TOWNSHIP (CALHOUN COUNTY) •FREEPORT VILLAGE (BARRY COUNTY) FREMONT TOWNSHIP (ISABELLA COUNTY) •FRUITLAND TOWNSHIP (MUSKEGON COUNTY) •FRUITPORT TOWNSHIP (MUSKEGON COUNTY) •FRUITPORT VILLAGE (MUSKEGON COUNTY) FULTON TOWNSHIP (GRATIOT C O U N T Y ) GAASTRA CITY (IRON C O U N T Y ) GAGETGWN VILLAGE (TUSCOLA CCUNTY) •GAINES TOWNSHIP (GENESEE COUNTY) GALIEN TOWNSHIP (BERRIEN C O U N T Y ) GALIEN VILLAGE (BERRIEN COUNTY) GANGES TOWNSHIP (ALLEGAN C O U N T Y ) MICHIGAN -90- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •GAROEN CITY CITY (WAYNE COUNTY) •GARFIELD TOWNSHIP (BAY C O U N T Y ) •GENESEE TOWNSHIP (GENESEE COUNTY) GENEVA TOWNSHIP (MIDLAND COUNTY) GILEAO TOWNSHIP (BRANCH COUNTY) GILMORE TOWNSHIP (BENZIE COUNTY) GILMORE TOWNSHIP (ISABELLA COUNTY) GLADSTONE CITY (DELTA C O U N T Y ) GLADWIN CITY (GLACWIN C O U N T Y ) GLADWIN TOWNSHIP (GLADWIN COUNTY) •GCLDEN TOWNSHIP (CCEANA C O U N T Y ) •GUODLAND TOWNSHIP (LAPEER COUNTY) GCODWELL TOWNSHIP (NEWAYGO COUNTY) GCRE TOWNSHIP (HURON C O U N T Y ) GRANT TOWNSHIP (HURON C O U N T Y ) GRANT TOWNSHIP (KEWEENAW C O U N T Y ) •GRANT TOWNSHIP (OCEANA COUNTY) •GRANT TOWNSHIP (ST CLAIR COUNTY) •GRASS LAKE TOWNSHIP (JACKSON COUNTY) •GRASS LAKE VILLAGE (JACKSON COUNTY) GRAYLING CITY (CRAWFORD COUNTY) GREENDALE TOWNSHIP (MIDLAND CCUNTY) GREENLAND TOWNSHIP (ONTONAGON C O U N T Y ) GREENLEAF TOWNSHIP (SANILAC CCUNTY) GREENVILLE CITY (MONTCALM CCUNTY) • GREENWOOD TOWNSHIP (OCEANA COUNTY) •GREENWOOD TOWNSHIP (ST CLAIR COUNTY) GRIM TOWNSHIP (GLADWIN COUNTY) GRGUT TGWNSHIP (GLAUWIN COUNTY) •GROVELAND TOWNSHIP (OAKLAND COUNTY) GUNPLAIN TUWNSHIP (ALLEGAN COUNTY) •HAOLEY TOWNSHIP (LAPEER COUNTY) HAGAR TOwNSHIP (BERRIEN COUNTY) HAIGHT TOWNSHIP (CNTONAGON COUNTY) HAMILTON TOWNSHIP (GRATIOT COUNTY) •HAMTRAMCK CITY (WAYNE COUNTY) HANCOCK CITY (HOUGHTON COUNTY) HANCOCK TOWNSHIP (HOUGHTON COUNTY) •HANCVER TOWNSHIP (JACKSON COUNTY) •HANOVER VILLAGE (oACKSON COUNTY) HARBOR BEACH CITY (HURON COUNTY) HARING TOWNSHIP (WEXFORD COUNTY) HARRIETTA VILLAGE (WEXFORD COUNTY) HARRISVILLE TOWNSHIP (ALCONA C'jUNTY) •HART CITY (OCEANA COUNTY) •HART TOWNSHIP (OCEANA COUNTY) •HARTFORD CITY (VAN BUREN COUNTY) •HASTINGS CITY (BARRY C O U N T Y ) •HASTINGS TOWNSHIP (BARRY COUNTY) HAY TOWNSHIP (GLADWIN COUNTY) MICHIGAN -91- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING HAYNES TOWNSHIP (ALCONA C O U N T Y ) • H A Z E L PARK C I T Y ( O A K L A N O C O U N T Y ) •HAZELTOM TOWNSHIP (SHIAWASSEE C O U N T Y ) H E M A T I T E T O W N S H I P (IRON C O U N T Y ) HENDERSON TOWNSHIP (WEXFORD C C U N T Y ) HENDRICKS TOWNSHIP (MACKINAC C O U N T Y ) • HENRIETTA TOWNSHIP (JACKSON C O U N T Y ) • H E S P E R I A V I L L A G E (•OCEANA C O U N T Y ) • H I G H L A N D PARK CITY ( W A Y N E C C U N T Y ) •HIGHLAND TOWNSHIP (OAKLAND COUNTY) HIGHLAND TOWNSHIP (OSCEOLA C O U N T Y ) H I L L S D A L E CITY ( H I L L S D A L E C C U N T Y ) HILLSDALE TOWNSHIP (HILLSOALE COUNTY ) •HCLLY TOWNSHIP (OAKLAND C O U N T Y ) •HCLLY VILLAGE (OAKLAND C O U N T Y ) HOLMES TOwNSHIP (MENOMINEE COUNTY) •HOLTON TOWNSHIP (MUSKEGON COUNTY) HOME T O W N S H I P ( M O N T C A L M C O U N T Y ) •HOMER T O W N S H I P ( C A L H O U N C O U N T Y ) HOMER TGWNSHIP (MIDLANO C O U N T Y ) •HOMER V I L L A G E ( C A L H O U N C O U N T Y ) HOMESTEAD TOWNSHIP (BENZIE C O U N T Y ) •HOPE T O W N S H I P ( B A R R Y C O U N T Y ) HGPE TOWNSHIP ( M I C L A N D C O U N T Y ) HOPKINS TOWNSHIP (ALLEGAN COUNTY) HOPKINS VILLAGE (ALLEGAN C O U N T Y ) HOUGHTON C I T Y ( H O U G H T O N C O U N T Y ) HOUGHTON TOWNSHIP (KEWEENAW C C U N T Y ) HOWARD CITY VILLAGE (MONTCALM C O U N T Y ) HOWARD T O W N S H I P (CASS C O U N T Y ) • H U 8 B A R D S T G N V I L L A G E (•IONIA C C U N T Y ) HUDSON CITY (LENAhEE C O U N T Y ) HUDSON TOWNSHIP (LENAWEE C O U N T Y ) HUDSON TOWNSHIP (MACKINAC C O U N T Y ) HULBERT TOwNSHIP (CHIPPEWA C O L N T Y ) HUMBOLDT T O W N S H I P ( M A R Q U E T T E C O U N T Y ) HUME T O W N S H I P (HURON C O U N T Y ) HURON TOwNSHIP (HURON C O U N T Y ) •IMLAY CITY (LAPEER C O U N T Y ) •IMLAY TGWNSHIP (LAPEER C O U N T Y ) •INDEPENDENCE TOWNSHIP (OAKLANO C O U N T Y ) INDIANFIELOS TOWNSHIP (TUSCOLA C O U N T Y ) INGALLSTON TOWNSHIP ( M E N O M I N E E C O U N T Y ) •INKSTER CITY (WAYNE C O U N T Y ) INTERIOR T O W N S H I P ( O N T O N A G O N C O U N T Y ) • I O N I A CITY ( I O N I A C O U N T Y ) • I G N I A T U W N S H I P (ICNIA C O U N T Y ) •IRA T C W N S H I P (ST C L A I R C O U N T Y ) IRON RIVER C I T Y (IRON C C U N T Y ) IRON RIVER TOWNS-JIP ( I R O N C O U N T Y ) MICH IGAN -9? - MICHIGAN U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS IRONWCOO CITY (GOGEBIC COUNTY) IRONWOOO TOWNSHIP (GOGEBIC COUNTY) • IRVING TOWNSHIP (BARRY C O U N T Y ) •JACKSON CITY (JACKSON C O U N T Y ) JASPER TOWNSHIP (MIDLAND COUNTY) JEROME TOWNSHIP ( H D L A N D COUNTY) •JOHNSTOWN TOWNSHIP (BARRY COUNTY) JOYFIELO TOWNSHIP (BENZIE COUNTY) •KALAMAZOO CITY (KALAMAZOO COUNTY) KALEVA VILLAGE (MANISTEE COUNTY) KEARNEY TOWNSHIP (ANTRIM COUNTY) • KEEGO HARBOR CITY (OAKLAND COUNTY) •KEENE TOWNSHIP (ICNIA C O U N T Y ) •KENOCKEE TOWNSHIP (ST CLAIR CCUNTY) •KIMBALL TOWNSHIP (ST CLAIR COLNTY) KINOE VILLAGE (H'UFON C O U N T Y ) KINDERHCOK TOWNSHIP (BRANCH COUNTY) KRAKOW TOWNSHIP (PRESQUE ISLE C O U N T Y ) LA GRANGE TOWNSHIP (CASS COUNTY) •LAINGSBURG CITY (SHIAWASSEE CCUNTY) LAIRD TCWNSHIP (HCUGHTON COUNTY) LAKE LINDEN VILLAGE (HOUGHTON COUNTY) •LAKE ORION VILLAGE (OAKLAND CCUNTY) LAKE TOWNSHIP (BERRIEN C O U N T Y ) LAKE TOWNSHIP (MENOMINEE COUNTY) •LAKETON TOWNSHIP (MUSKEGON COUNTY) LAKEVIEW VILLAGE (MONTCALM COUNTY) •LAKEWOOO CLUB VILLAGE (MUSKEGCN COUNTY) LANSE TCWNSHIP (BARAGA C O U N T Y ) LANSE VILLAGE (BARAGA C O U N T Y ) •LANSING CITY (•INGHAM C O U N T Y ) •LAPEER CITY (LAPEER C O U N T Y ) • LAPEER TOWNSHIP (LAPEER COUNTY) LARKIN TOWNSHIP (MIDLANO COUNTY) LAURIUM VILLAGE (HOUGHTON COUNTY) •LE ROY TOWNSHIP (CALHOUN COUNTY) •LEAVITT TOWNSHIP (OCEANA COUNTY) LEE TOWNSHIP (ALLEGAN COUNTY) •LEE TOWNSHIP (CALHOUN COUNTY) LEE TOWNSHIP (MIDLAND C O U N T Y ) LEIGHTON TOWNSHIP (ALLEGAN COLNTY) •LENNON VILLAGE (•SHIAWASSEE CCUNTY) •LENOX TOWNSHIP (MACOMB C O U N T Y ) •LEONARD VILLAGE (OAKLAND COUNTY) • L E O M TOWNSHIP (JACKSON COUNTY) L E O M O A S TOWNSHIP (ST JOSEPH COUNTY) LIMESTONE TOWNSHIP (ALGER CCUNTY) LINCOLN TOWNSHIP (BERRIEN COUNTY) LINCOLN TOWNSHIP (HURON COUNTY) LINCOLN TOWNSHIP (iSAbELLA C O L H T Y ) MICHIGAN -93- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE TREASURY GOVERNMENTS LISTING LINCOLN TOWNSHIP (MIDLAND COUNTY) LITCHFIELD TOWNSHIP (HILLSOALE C O U N T Y ) LCCKPCRT TOWNSHIP (ST JOSEPH COUNTY) LONG LAKE TOWNSHIP (GRAND TRAVERSE C O U N T Y ) LUOINGTON CITY (MASON C O U N T Y ) •LUNA PIER CITY (MCNROE C O U N T Y ) •LYNN TOWNSHIP (ST CLAIR C O U N T Y ) MACKINAW CITY VILLAGE (•CHEBOYGAN C O U N T Y ) •MACOMB TOWNSHIP (MACOMB COUNTY) MACON TOWNSHIP (LENAWEE C O U N T Y ) •MADISON HEIGHTS CITY (OAKLANO C O U N T Y ) MAOISCN TOWNSHIP (LENAWEE COUNTY) MANISTEE CITY (MANISTEE COUNTY) MANISTEE TOWNSHIP (MANISTEE COUNTY) MANISTIQUE CITY (SCHOOLCRAFT COUNTY) MANLIUS TOWNSHIP (ALLEGAN COUNTY) •MAPLE GROVE TOWNSHIP (BARRY CCUNTY) MAPLE GROVE TOWNSHIP (MANISTEE C O U N T Y ) MAPLE RIDGE TOWNSHIP (ALPENA COUNTY) MAPLE VALLEY TOWNSHIP (MONTCALM C O U N T Y ) •MARATHON TOWNSHIP (LAPEER COUNTY) MARCELLUS VILLAGE (CASS COUNTY) •MARENGO TOWNSHIP (CALHOUN COUNTY) MARENISCU TOWNSHIP (GOGEBIC CCUNTY) MARILLA TOWNSHIP (MANISTEE COUNTY) • MARINE CITY (ST CLAIR COUNTY ) MARION TOWNSHIP (SANILAC COUNTY) MARQUETTE CITY (MARQUETTE COUNTY) MARQUETTE TOWNSHIP (MACKINAC COUNTY) •MARSHALL CITY (CALHOUN C O U N T Y ) •MARSHALL TOWNSHIP (CALHOUN COUNTY) MARTIN TOWNSHIP (ALLEGAN COUNTY) MARTIN VILLAGE (ALLEGAN COUNTY) •MARYSVILLE CITY (ST CLAIR CGUNTY) MASON TGWNSHIP (ARENAC C O U N T Y ) MATCHWOOD TOWNSHIP (ONTGNAGCN C O U N T Y ) MATHIAS TOWNSHIP (ALGER COUNTY) MATTESON TOWNSHIP (BRANCH COUNTY) •MAYFIELD TOWNSHIP (LAPEER CGUNTY) MCBRIOE VILLAGE (MONTCALM CCUNTY) MCKINLEY TOWNSHIP (HURON OOUNTY) MCMILLAN TOWNSHIP (ONTONAGON COUNTY) MEADE TOWNSHIP (HURON C C U N T Y ) MEDINA TOWNSHIP (LENAWEE COUNTY) MELROSE TOWNSHIP (CHARLEVOIX COUNTY) •MEMPHIS CITY (*MAC0M8 C C U N T Y ) MENDON TOWNSHIP (ST JOSEPH COLNTY) MENOGN VILLAGE (ST JOSEPH COUNTY) MENOMINEE CITY (MENOMINEE COUNTY) MERRILL TOWNSHIP (NEWAYGO COUNTY) MICHIGAN -9(t. MICHIGAN U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS • METAMORA TOWNSHIP (LAPEER COUNTY) •METAMORA VILLAGE (LAPEER COUNTY) METZ TOWNSHIP (PRESQUE ISLE C C U N T Y ) MEYER TOWNSHIP (MENOMINEE COUNTY) •MIDOLEBURY TOWNSHIP (SHIAWASSEE C O U N T Y ) •MIODLLVILLE VILLAGE (BARRY COUNTY) MIOLANO TOWNSHIP (MIDLANO COUNTY) •MILAN CITY (•WASHTENAW C O U N T Y ) •MILFURO TOwNSHIP (OAKLAND COUNTY) • MILFORD VILLAGE (OAKLANO COUNTY) MILLERSBURG VILLAGE (PRESQUE ISLE C O U N T Y ) MILLS TOWNSHIP (MIOLANO COUNTY) MILTON TOWNSHIP (CASS C O U N T Y ) MINOEN CITY VILLAGE (SANILAC COUNTY) MINDEN TOWNSHIP (SANILAC COUNTY) MOLTKE TOWNSHIP (PRESQUE ISLE C O U N T Y ) •MONROE TOWNSHIP (FONROE COUNTY) •MCNTAGUE CITY (MUSKEGON COUNTY) •MONTAGUE TOWNSHIP (MUSKEGON CCUNTY) MONTCALM TOWNSHIP (MONTCALM CCUNTY) MONTEREY TOWNSHIP (ALLEGAN COUNTY) •MCNTROSE TOWNSHIP (GENESEE COUNTY) •MCNTROSE VILLAGE (GENESEE COUNTY) MCORE TOWNSHIP (SANILAC COUNTY) •MOORLANO TOWNSHIP (MUSKEGON COUNTY) MCRA.N TOWNSHIP (MACKINAC COUNTY) MORENCI CITY (LENAWEE C O U N T Y ) MORLEY VILLAGE (MECOSTA COUNTY) •MCRRICE VILLAGE (SHIAWASSEE CCUNTY) MOTTVILLE TOWNSHIP (ST JOSEPH COUNTY) •MOUNT FOREST TOWNSHIP (BAY COUNTY) MCUNT HALEY TOWNSHIP (MIDLAND COUNTY) •MCUNT MORRIS CITY (GENESEE COUNTY) •MCUNT MORRIS TOWNSHIP (GENESEE C O U N T Y ) MUELLER TOwNSHIP (SCHOOLCRAFT COUNTY) •MUIR VILLAGE (IONIA C O U N T Y ) •MUNOY TOWNSHIP (GENESEE COUNTY) MONISING CITY (ALGER C O U N T Y ) •MUSKEGON CITY (MUSKEGON COUNTY) •MUSKEGON HEIGHTS CITY (MUSKEGCN COUNTY) •MUSKEGON TOWNSHIP (MUSKEGON COUNTY) •MUSSEY TOWNSHIP (ST CLAIR CCUNTY) NAOEAU TOWNSHIP (KENOMINEE COUNTY) •NAPCLEON TGWNSHIP (JACKSON COUNTY) •NASHVILLE VILLAGE (BARRY COUNTY) NEGAUNEE CITY (MARQUETTE COUNTY) •NEW BALTIMORE CITY (•MACOMB COUNTY) NEW BUFFALO CITY (BERRIEN COUNTY) NEW BUFFALO TOWNSHIP (BERRIEN C O U N T Y ) NEW HAVEN TOWNSHIP (GRATIOT CCUNTY) MICHIGAN -95- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING • NEW HAVEN TOWNSHIP (SHIAWASSEE COUNTY) • NEW HAVEN V I L L A G E ( M A C O M B C O U N T Y ) •NEW L C T H R O P V I L L A G E ( S H I A W A S S E E C O U N T Y ) NEWARK T O W N S H I P ( G R A T I O T C O U N T Y ) NEWBERG T O W N S H I P ( C A S S C O U N T Y ) NEWBERRY V I L L A G E (LUCE C O U N T Y ) • NEWFIELD T O W N S H I P (OCEANA C O U N T Y ) • NEWTON T O W N S H I P ( C A L H O U N C O U N T Y ) NILES TOWNSHIP (BERRIEN C O U N T Y ) NGRMAN T O W N S H I P ( M N I S T E E C C U N T Y ) NORTH A L L I S T O W N S H I P ( P R E S Q U E ISLE C O U N T Y ) •NCRTH 3RANCH TOWNSHIP (LAPEER C O U N T Y ) •NORTH BRANCH VILLAGE (LAPEER C O U N T Y ) •NCRTH PLAINS TOWNSHIP (IONIA C O U N T Y ) NORTH S H A D E T O W N S H I P ( G R A T I O T C O U N T Y ) NCRTH STAR T O W N S H I P ( G R A T I O T C O U N T Y ) • NORTON S H O R E S CITY ( M U S K E G O N C O U N T Y ) •NGRVELL TOWNSHIP (JACKSON C O U N T Y ) NORWAY C I T Y ( D I C K I N S O N C O U N T Y ) NORWICH T O W N S H I P ( N E W A Y G O C O U N T Y ) NOTTAWA T O W N S H I P (ST J O S E P H C O U N T Y ) O C Q U E G C T O W N S H I P ( P R E S Q U E ISLE C O U N T Y ) OGDEN T C W N S H I P ( L E N A W E E C O U N T Y ) ONAWAY C I T Y ( P R E S Q U E ISLE C O U N T Y ) ONEKAMA T O W N S H I P ( M A N I S T E E C O U N T Y ) ONEKAMA V I L L A G E ( M A N I S T E E C O U N T Y ) ONSTEO VILLAGE (LENAWEE C O U N T Y ) ONTONAGON TOWNSHIP (ONTONAGON COUNTY ) ONTONAGON VILLAGE (ONTONAGON C O U N T Y ) •ORANGE T O W N S H I P (IONIA C O U N T Y ) •ORANGEVILLE TOWNSHIP (BARRY C C U N T Y ) •OREGON TOWNSHIP (LAPEER C O U N T Y ) •ORICN TCWNSHIP (OAKLAND C O U N T Y ) ORONOKO T O W N S H I P ( B E R R I E N C C U N T Y ) •ORTCNVILLE VILLAGE (OAKLAND C C U N T Y ) OSCECLA T O W N S H I P ( H O U G H T O N C O U N T Y ) GSCGDA T O W N S H I P (IOSCO C O U N T Y ) • O T I S C O T O W N S H I P (IONIA C O U N T Y ) •OTISVILLE VILLAGE (GENESEE COLNTY) OTSEGO T O W N S H I P ( A L L E G A N C O U N T Y ) •OTTER LAKE VILLAGE (LAPEER C O L N T Y ) •OTTO T O W N S H I P (OCEANA C O U N T Y ) OVEFISEL T C W N S H I P ( A L L E G A N C O U N T Y ) •OwOSSC CITY (SHIAWASSEE C O U N T Y ) •OWOSSO TOWNSHIP (SHIAWASSEE C C U N T Y ) •OXFORC TOWNSHIP (CAKLANO C O U N T Y ) •OXFORD VILLAGE (OAKLAND C O U N T Y ) PALMYRA T C W N S H I P ( L E N A W E E C O U N T Y ) PARIS TOWNSHIP (HURON C O U N T Y ) •PARMA T O W N S H I P ( J A C K S O N C O U N T Y ) MICHIGAN .9b. MICHIGAN U . S . DEPARTMENT OF THE ELIGIBLE GOVERNMENTS TREASURY LISTING •PARMA VILLAGE (JACKSON COUNTY) •PAW PAW VILLAGE (VAN BUREN COUNTY) PEAINE TOWNSHIP "(CHARLEVOIX COUNTY) PECK VILLAGE (SANILAC C O U N T Y ) •PENNFIELO TOWNSHIP (CALHOUN CCUNTY) PENTLANO TOWNSHIP (LUCE C O U N T Y ) •PENTWATER TOWNSHIP (OCEANA COUNTY) • PENTWATER VILLAGE (OCEANA COUNTY) PERE MARQUETTE TOWNSHIP (MASON C O U N T Y ) PERRINTON VILLAGE (GRATIOT COUNTY) •PERRY CITf (SHIAWASSEE C O U N T Y ) •PERRY TOWNSHIP (SHIAWASSEE COUNTY) PETOSKEY CITY (EMMET C O U N T Y ) •PEWAMO VILLAGE (IONIA C O U N T Y ) PICKFORD TOWNSHIP (CHIPPEWA CCUNTY) PIERSON TOWNSHIP (MONTCALM COUNTY) PIERSON VILLAGE (MONTCALM CCUNTY) PIGEON VILLAGE (HURON C O U N T Y ) PINE RIVER TOWNSHIP (GRATIOT COUNTY) PINE TOWNSHIP (MONTCALM COUNTY) PIPESTONE TOWNSHIP (BERRIEN CCUNTY) PLAINWELL CITY (ALLEGAN COUNTY) PLEASANTON TOWNSHIP (MANISTEE C O U N T Y ) PCINTE AUX BARQUES T WP (HURON COUNTY) POKAGCN TOWNSHIP (CASS COUNTY) •PONTIAC CITY (OAKLAND C C U N T Y ) PORT AUSTIN TCWNSHIP (HURON C C U N T Y ) PORT AUSTIN VILLAGE (HURON COUNTY) PORT HOPE VILLAGE (HURON COUNTY) •PCRT HURON CITY (ST CLAIR CCUNTY) •PORT HURON TOWNSHIP (ST CLAIR C O U N T Y ) PORTAGE TOWNSHIP (HOUGHTON COUNTY) PORTER TOWNSHIP (MIOLANO COUNTY) •PORTSMOUTH TOWNSHIP (BAY COUNTY) POSEN TOWNSHIP (PRESQUE ISLE COUNTY) POSEN VILLAGE (PRESCUE ISLE C C U N T Y ) POWERS VILLAGE (MENOMINEE COUNTY) •PRAIREVILLE TW P (BARRY C O U N T Y ) PRESQUE ISLE TOWNSHIP (PRESCUE ISLE COUNTY) •PULASKI TOWNSHIP (JACKSON COUNTY) PULAWSKI TOWNSHIP (PRESCUE ISLE C O U N T Y ) QUINCY TOWNSHIP (HOUGHTON CCUNTY) RAISIN TOWNSHIP (LENAWEE COUNTY) RANSOM TOWNSHIP (HILLSDALE COUNTY) •RAVENNA TOWNSHIP (MUSKEGON COUNTY) •RAVENNA VILLAGE (MUSKEGGN COUNTY) REDOING TOWNSHIP (CLARE COUNTY) RENO TOWNSHIP (IOSCG C O U N T Y ) REPUBLIC TOWNSHIP (MARQUETTE COUNTY) REYNOLDS TOWNSHIP (MONTCALM CCUNTY) MICHIGAN -?7- MICHIGAN U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •RICH TOWNSHIP (LAPEER COUNTY) •RICHFIELD TOWNSHIP (GENESEE CCUNTY) RICHLANO TOWNSHIP (MISSAUKEE COUNTY) RICHLAND TOWNSHIP (MONTCALM CCUNTY) •RICHMOND TOWNSHIP (MACOMB COUNTY) •RICHMOND VILLAGE (MACOMB COUNTY) RIGA TOWNSHIP (LENAWEE C O U N T Y ) •RILEY TCWNSHIP (ST CLAIR COUNTY) •RIVER ROUGE CITY (WAYNE COUNTY) •RIVES TOWNSHIP (JACKSON COUNTY) ROCKLAND TOWNSHIP (ONTONAGON COUNTY) ROGERS CITY CITY (PRESQUE ISLE C O U N T Y ) ROGERS TOWNSHIP (PRESQUE ISLE CUUNTY) RGLLIN TOWNSHIP (LENAWEE COUNTY) ROME TOWNSHIP (LENAWEE C O U N T Y ) •ROMULUS CITY (WAYNE C O U N T Y ) •RCOSEVELT PARK CITY (MUSKEGON C O U N T Y ) •ROSE TOWNSHIP (OAKLAND C O U N T Y ) • RCSEVILLE CITY (MACOMB C O U N T Y ) • RCTHBURY VILLAGE (OCEANA COUNTY) RUBICON TOWNSHIP (HURON COUNTY) •RUSH TOWNSHIP (SHIAWASSEE COUNTY) •RUTLANO TOWNSHIP (BARRY COUNTY) SAGE TOWNSHIP (GLADWIN C O U N T Y ) •SAGINAW CITY (SAGINAW C O U N T Y ) SALEM TOWNSHIP (ALLEGAN COUNTY) SAND GEACH TOWNSHIP (HURON COLNTY) SANDS TOWNSHIP (MARQUETTE COUNTY) • SANDSTONE TOWNSHIP (JACKSON COUNTY) SANFORO VILLAbE (MIOLANO COUNTY) SAUGATUCK TOwNSHIP (ALLEGAN CCUNTY) SAUGATUCK VILLAGE (ALLEGAN COlNTY) SAULT SAINTE MARIE CITY (CHIPPEWA COUNTY) SCHOOLCRAFT TOWNSHIP (HOUGHTON C O U N T Y ) •SCIOTA TOWNSHIP (SHIAWASSEE CCUNTY) SE8EWAING TCWNSHIP (HURON COUNTY) SEBEWAING VILLAGE (HURON COUNTY) SECGRD TOWNSHIP (GLADWIN COUNTY) SENECA TOWNSHIP (LENAWEE COUNTY) SEVILLE TOWNSHIP (GRATIOT COUNTY) •SHELBY TOWNSHIP (OCEANA COUNTY) •SHELBY VILLAGE (OCEANA CUUNTY) •SHERIDAN TOWNSHIP (CALHOUN COLNTY) SHERIDAN TOWNSHIP (HURON COUNTY) SHERIDAN TOWNSHIP (MASON COUNTY) SHERIDAN TOWNSHIP (NEWAYGO COUNTY) SHERIDAN VILLAGE (MONTCALM COUNTY) SHERMAN TOWNSHIP (GLADWIN COUNTY) SHERMAN TOWNSHIP (HURON COUNTY) SHERMAN TOWNSHIP (KEWEENAW COUNTY) MICHIGAN '9 4 TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS SHERMAN TOWNSHIP (NEWAYGO COUNTY) •SHIAWASSEE TOWNSHIP (SHIAWASSEE C O U N T Y ) SIDNEY TOWNSHIP (HONTCALM CCUNTY) SIGEL TOWNSHIP (HURON C O U N T Y ) SLAGLE TOWNSHIP (WEXFORD COUNTY) SOOUS TOWNSHIP (BERRIEN COUNTY) SOLON TOWNSHIP (LEELANAU COUNTY) SOUTH BRANCH TOWNSHIP (WEXFORD C O U N T Y ) •SOUTH HAVEN CITY (VAN BUREN CCUNTY) •SOUTH LYON CITY (OAKLAND COUNTY) SOUTH RANGE VILLAGE (HOUGHTON C O U N T Y ) SPALDING TOWNSHIP (MENOMINEE COUNTY) •SPRING AR8UR TOWNSHIP (JACKSON C O U N T Y ) SPRINGDALE TUWNSHIP (MANISTEE COUNTY) •SPRINGFIELD CITY (CALHOUN COUNTY) • SPRINGFIELD TOWNSHIP (OAKLAND C O U N T Y ) •SPRINGPCRT TOWNSHIP (JACKSON COUNTY) •SPRINGPORT VILLAGE (JACKSON CCUNTY) SPURR TOWNSHIP (3ARAGA COUNTY) •ST CLAIR CITY (ST CLAIR COUNTY) •ST CLAIR TOWNSHIP (ST CLAIR CCUNTY) ST IGNACE CITY (MACKINAC COUNTY) ST LOUIS CITY (GRATIOT COUNTY) STAMBAUGH CITY (IRON C O U N T Y ) STANNARD TOWNSHIP (ONTONAGON COUNTY) STANTON CITY (MONTCALM C O U N T Y ) STANTON TGWNSHIP (HOUGHTON COUNTY) STEPHENSON CITY (MENOMINEE COLNTY) STEVENSVILLE VILLAGE (BERRIEN C O U N T Y ) STRCNACH TOWNSHIP (MANISTEE COUNTY) STURGIS CITY (ST JOSEPH COUNTY) STURGIS TCWNSHIP (ST JOSEPH CCUNTY) •SULLIVAN TOWNSHIP (MUSKEGON CCUNTY) •SUMMIT TOWNSHIP (JACKSON COUNTY) SUMNER TOWNSHIP (GRATIOT COUNTY) •SWARTZ CREEK CITY (GENESEE COUNTY) SYLVAN TOWNSHIP (OSCEOLA COUNTY) •TAYLOR CITY (WAYNE COUNTY) TECUMSEH CITY (LENAWEE COUNTY) TECUMSEH TCWNSHIP (LENAWEE COLNTY) •TEKCNSHA TOWNSHIP (CALHOUN COUNTY) •TEKCNSHA VILLAGE (CALHOUN COUNTY) •THETFORD TOWNSHIP (GENESEE COLNTY) THOMPSONVILLE VILLAGE (bENZIE COUNTY) •THORNAPPLE TOWNSHIP (BARRY COUNTY) THREE OAKS TOwNSHIP (3ERRIEN COUNTY) THREE OAKS VILLAGE (BERRIEN COUNTY) THREE RIVERS CITY (ST JOSEPH COUNTY) TOBACCO TOWNSHIP (GLADWIN COUNTY) •TOMPKINS TOWNSHIP ( J A C K S U N COUNTY) MICHIGAN -99- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TGRCH LAKE TOWNSHIP (HOUGHTON COUNTY) THOWbRIOGE TOWNSHIP (ALLEGAN C O U N T Y ) TUSCOLA T O W N S H I P ( T U S C O L A C C U N T Y ) UBLY V I L L A G E ( H U R O N C O U N T Y ) U M C N C I T Y V I L L A G E (^BRANCH C C U N T Y ) U M C N TOWNSHIP (BRANCH C O U N T Y ) VALLEY T O W N S H I P (ALLEGAN C O U N T Y ) VANDERBILT VILLAGE (OTSEGO C O U N T Y ) •VENICE TOWNSHIP (SHIAWASSEE C C U N T Y ) VERNON T O W N S H I P ( I S A B E L L A C C U N T Y ) •VERNON TOWNSHIP (SHIAWASSEE C C U N T Y ) • VERNON V I L L A G E ( S H I A W A S S E E C O U N T Y ) VERGNA T O W N S H I P ( H U R O N C O U N T Y ) •VIENNA T O W N S H I P ( G E N E S E E C O U N T Y ) WAKEFIELD CITY (GCGEBIC C O U N T Y ) WAKEFIELD TOWNSHIP (GOGEBIC C O U N T Y ) WALORGN V I L L A G E (HILLSDALE C O U N T Y ) • W A L E S T O W N S H I P (ST C L A I R C U U N T Y ) •WALKEPVILLE VILLAGE (OCEANA C C U N T Y ) •WALLEC LAKE CITY (OAKLAND CCUNTY) •WARREN CITY (MACOMB C O U N T Y ) WARREN T O W N S H I P ( M I D L A N D C O U N T Y ) WASHINGTON TOWNSHIP (GRATIOT C U U M T Y ) •wATERFCRD TOwNSHIP (OAKLANO C C U N T Y ) •WATERLOO TOWNSHIP (JACKSON C O U N T Y ) wATE.RSMEET T O W N S H I P ( G O G E B I C C O U N T Y ) WATERTOWN TGWNSHIP (TUSCOLA C C U N T Y ) WATERVLIET CITY (BERRIEN C O U N T Y ) WATERVLIET TOWNSHIP (BERRIEN C O U N T Y ) WATSON T O W N S H I P ( A L L E G A N C O U N T Y ) WAYLAND C I T Y ( A L L E G A N C C U N T Y ) WAYLAND T O W N S H I P ( A L L E G A N C O U N T Y ) • WAYNE CITY ( W A Y N E C O U N T Y ) • w E A R E T O W N S H I P (OCEANA C O U N T Y ) WEESAW.TOWNSHIP (6ERRIEN COUNTY) wELDON T O W N S H I P ( B E N Z I E C O U N T Y ) WELLS TOWNSHIP (TUSCOLA C O U N T Y ) WEST B R A N C H T O W N S H I P ( D I C K I N S O N C O U N T Y ) WHEATLAND TOWNSHIP (SANILAC C C U N T Y ) WHEELER T O W N S H I P ( G R A T I O T C O U N T Y ) •WHITE LAKE TOWNSHIP (OAKLAND C O U N T Y ) W H I T E P I G E O N T O W N S H I P (ST J O S E P H C O U N T Y ) W H I T L PIGEON V I L L A G E (ST J O S E P H COUNTY) •WHITE RIVER TGWNSHIP (MUSKEGON C O U N T Y ) " •WHITEHALL CITY (MUSKEGON C O U N T Y ) •WHITEHALL TCwNSHIP (MUSKEGON C O U N T Y ) WHITNEY TOWNSHIP (ARENAC C O U N T Y ) • W I L L I A M S T O W N S H I P (BAY C O U N T Y ) WILSON TGWNSHIP (ALPENA C O U N T Y ) WINFIELD TOWNSHIP (MONTCALM C C U N T Y ) MICHIGAN -10 0- MICHIGAN TREASURY LISTING U . 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DEPARTMENT OF THE ELIGIBLE GOVERNMENTS WINSOR TOWNSHIP (HURON COUNTY) WINTERFIELO TOWNSHIP (CLARE CCUNTY) WISE TOWNSHIP (ISABELLA CCUNTY) •WOLVERINE LAKE VILLAGE (OAKLANO C O U N T Y ) WOODBRIOGE TOWNSHIP (HILLSOALE C O U N T Y ) • WOODHULL TOWNSHIP (SHIAWASSEE COUNTY ) •WOOOLANO TOWNSHIP (BARRY COUNTY) •WOOOLANO VILLAGE (BARRY COUNTY) WCOOSTOCK TOWNSHIP (LENAWEE CCUNTY) WRIGHT TOWNSHIP (HILLSDALE COUNTY) •WYANDOTTE CITY (WAYNE C O U N T Y ) •YALE CITY (ST CLAIR C O U N T Y ) • YANKEE SPRINGS TOWNSHIP (BARRY C O U N T Y ) •YPSILANTI CITY (WASHTENAW COUNTY) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES ALGER COUNTY ALLEGAN COUNTY BARAGA COUNTY •BARRY COUNTY •BAY COUNTY BERRIEN COUNTY BRANCH COUNTY •CALHOUN COUNTY CASS COUNTY • GENESEE COUNTY GLADWIN COUNTY GOGEBIC COUNTY GRATICT COUNTY HOUGHTON COUNTY HURON CGUNTY •INGHAM CUUNTY •IONIA COUNTY IRON CUUNTY •JACKSON COUNTY KEWEENAW COUNTY •LAPEER COUNTY LENAWEE COUNTY LUCE COUNTY MANISTEE COUNTY MENOMINEE CGUNTY MCNTCALM COUNTY •MUSKEGON COUNTY •OCEANA COUNTY ONTONAGON COUNTY PRESQUE ISLE COUNTY SCHOOLCRAFT COUNTY •SHIAWASSEE COUNTY •ST CLAIR COUNTY MICHIGAN -101- MICHIGAN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING ST JOSEPH C C U N T Y •WAYNE C O U N T Y STATE RECORD COUNT= 643 MICHIGAN 102- MICHIGAN U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF MINNESOTA CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING ADAMS TOWNSHIP (MCWER COUNTY) AETNA TOWNSHIP (PIPESTONE COUNTY) AITKIN VILLAGE (AITKIN COUNTY) AKELEY VILLAGE (HLBBARO COUNTY) •ALANGG TOWNSHIP (ST LOUIS COUNTY) •ALBGRN TOWNSHIP (ST LOUIS CGUNTY) •ALDEN TOWNSHIP (ST LOUIS COUNTY) ALTONA TOWNSHIP (PIPESTONE COUNTY) ALTURA VILLAGE (WINONA COUNTY) •ANGORA TOWNSHIP (ST LOUIS COUNTY) ANN LAKE TUWNSHIP (KANABEC COLNTY) ARDENHUPST TOWNSHIP (ITASCA CCUNTY) •ARROWHEAD TOWNSHIP (ST LOUIS COUNTY) ARTHUR TUWNSHIP (KANABEC COUNTY) •ASHLEY TOWNSHIP (STEARNS COUNTY) ASKOV VILLAGE (PINE COUNTY) ATKINSON TOWNSHIP (CARLTON COUNTY) AUGSbURG TOWNSHIP (MARSHALL CCUNTY) •AULT TOWNSHIP (ST LOUIS COUNTY) •AURCRA VILLAGE (ST LOUIS COUNTY) AUTGMbA TOwNSHIP (CARLTON CCUNTY) •BABBITT VILLAbE (ST LOUIS CGUNTY) BACKUS VILLAGE (CASS COUNTY) BADGER VILLAoE (ROSEAU COUNTY) BAOCURA TOWNSHIP (HU33ARD COUNTY) BAGLEY VILLAGE (CLEARWATER COUNTY) BALL BLUFF TOWNSHIP (AITKIN CCUNTY) 3ARNETT TOWNSHIP (ROSEAU COUNTY) 3ARNUM TOWNSHIP (CARLTON COUNTY) BARNUM VILLAGE (CARLTON COUNTY) 3ART0 TCWNSHIP (ROSEAU COUNTY) •8ASSETT TCWNSHIP (ST LOUIS COUNTY) BAUDETTE VILLAGE (LAKE OF THE WOODS COUNTY) BEAR CREEK TOWNSHIP (CLEARWATER COUNTY) BEARVILLE TOWNSHIP (ITASCA COUNTY) BEJCU TOWNSHIP (MAHNOMEN COUNTY) 8ELLCHESTER VILLAGE (•GCOOHUE CGUNTY) 3ELVICERE TOWNSHIP (GOODHUE COUNTY) BEMIDJI CITY (3ELTRAMI COUNTY) BENNINGTON TOWNSHIP (MOWER COLNTY) BENVILLE TOWNSHIP (BELTRAMI CCUNTY) BERTHA TGWNSHIP (TODD COUNTY) BESEMAN TOWNSHIP (CARLTON CGUNTY) 3EULAH TOWNSHIP (CASS COUNTY) MINNESOTA -103- MINNESOTA U . 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DEPARTMENT ELIGIBLE CF THE GOVERNMENTS TREASURY LISTING BIG F A L L S V I L L A G E ( K O O C H I C H I N G C O U N T Y ) 3IGFGRK T O W N S H I P ( I T A S C A C O U N T Y ) BIRCHDALE TOWNSHIP (TODD C O U N T Y ) • 6IWABIK C I T Y ( S T L O U I S C O U N T Y ) •BIwAblK T G W N S H I P (ST L O U I S C O U N T Y ) BLACKBERRY TOWNSHIP (ITASCA C C U N T Y ) BLACKHOOF TOWNSHIP (CARLTON C O U N T Y ) BCVEY VILLAGE (ITASCA C G U N T Y ) BOY LAKE T C W N S H I P ( C A S S C G U N T Y ) BCY RIVER V I L L A G E ( C A S S C O U N T Y ) • B R E I T L N G T G W N S H I P (ST L G U I S C C U N T Y ) • B R E V A T O R T O W N S H I P (ST L O U I S C C U N T Y ) BROCK PARK TOWNSHIP (PINE C O U N T Y ) • B R O C K S T G N V I L L A G E (ST L O U I S C O U N T Y ) BROWERVILLE CITY (TODD C O U N T Y ) 3 R U C E T O W N S H I P (TODD C O U N T Y ) BRUNSWICK TOWNSHIP (KANABEC C C U N T Y ) BUCKMAN T O W N S H I P ( M O R R I S O N C O U N T Y ) 6UCKMAN V I L L A G E ( M O R R I S O N C C U N T Y ) 3UH T O W N S H I P ( M O R R I S O N C O U N T Y ) • B U H L V I L L A G E (ST L O U I S C O U N T Y ) 3UZZLE TOWNSHIP (BELTRAMI C G U N T Y ) CALLAWAY TOWNSHIP (BECKER C O U N T Y ) CALLAWAY VILLAGE (BECKER C O L N T Y ) CALUMET VILLAGE (ITASCA C O U N T Y ) •CANCSIA T O W N S H I P (ST L O U I S C O U N T Y ) CARLTGN VILLAbE (CARLTON C O U N T Y ) C A S S LAKE V I L L A G E ( C A S S C O U N T Y ) • C E D A R V A L L E Y T O W N S H I P (ST L O U I S C C U N T Y ) • C H E R R Y T O W N S H I P (ST L O U I S C C U N T Y ) • C H I S H O L M C I T Y (ST L O U I S C O U N T Y ) CLAYTCN TOWNSHIP (MOWER C O U N T Y ) CLEARPRCOK VILLAGE (CLEARWATER C O U N T Y ) CLOGUET CITY (CARLTON C G J N T Y ) CLOLGH TOWNSHIP (MORRISON COUNTY) CLOVER LEAF TOWNSHIP (PENNINGTON C O U N T Y ) CLOVER TOWNSHIP (CLEARWATER C C U N T Y ) C O L E R A I N E V I L L A G E (ITASCA C O U N T Y ) • C C L V I N T O W N S H I P (ST L O U I S C C U N T Y ) COMFORT TOWNSHIP (KANABEC COUNTY) •COOK V I L L A G E (ST L O U I S C O U N T Y ) COPLEY TOWNSHIP (CLEARWATER C O U N T Y ) CCRMANT TOWNSHIP (BELTRAMI C O U N T Y ) CORNISH TOWNSHIP (AITKIN C O U N T Y ) • C O T T O N T O W N S H I P (ST L O U I S C O U N T Y ) CROMWELL V I L L A G E ( C A R L T O N C O U N T Y ) C R O S B Y V I L L A G E (CROW W I N G C O U N T Y ) •CROW LAKE T O W N S H I P ( S T E A R N S C C U N T Y ) CROW WING L A K E TWP (HUBtiARD C O U N T Y ) CULGRUM TOWNSnIP (MORRISUN C O U N T Y ) MINNESOTA -I G,<»- MINNESCTA U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS • CULVER TOWNSHIP (ST LOUIS COUNTY) CUSHING TOWNSHIP ('MORRISON COUNTY) OANFORTH TOWNSHIP (PINE C O U N T Y ) •DAYTON VILLAGE (•HENNEPIN COUNTY) DEAN LAKE TOWNSHIP (CROW WING C O U N T Y ) OEERFIELD TOWNSHIP (CASS COUNTY) OENHAM VILLAGE (PINE C O U N T Y ) OIETER TOWNSHIP (ROSEAU COUNTY) DRESBACH TOWNSHIP (WINONA COUNTY) DUDLEY TOWNSHIP (CLEARWATER CCUNTY) •DULUTH TOWNSHIP (ST LOUIS CGUNTY) EAGLE VALLEY TOWNSHIP (TOOO CCUNTY) EDDY TOWNSHIP (CLEARWATER COUNTY) ELBA TOWNSHIP (WINONA C O U N T Y ) •ELLSBURG TOWNSHIP (ST LOUIS CCUNTY) ELMDALE VILLAGE (MORRISON COUNTY) ELMER TOWNSHIP (PIPESTONE CCUNTY) •ELMER TOWNSHIP (ST LOUIS COUNTY) •ELY CITY (ST LOUIS C O U N T Y ) •EMBARRASS TOWNSHIP (ST LOUIS COUNTY) ENSTRCM TOWNSHIP (ROSEAU COUNTY) •EVELETH CITY (ST LOUIS C O U N T Y ) •FAIRBANKS TOWNSHIP (ST LOUIS COUNTY) FALK TOWNSHIP (CLEARWATER COUNTY) FAWN LAKE TOWNSHIP (TODD COUNTY) FEELEY TOWNSHIP (ITASCA COUNTY) •FIELD TCWNSHIP (ST LOUIS COUNTY) FIFTY LAKES VILLAGE (CROW WING COUNTY) •FINE LAKES TOWNSHIP (ST LOUIS C O U N T Y ) FINLAYSON VILLAGE (PINE COUNTY) FLEMING TOWNSHIP (AITKIN COUNTY) FLENSBURG VILLAGE (MORRISON CCUNTY) •FLOODWOOO TGWNSHIP (ST LOUIS COUNTY) •FLOCDWOOO VILLAGE (ST LOUIS CCUNTY) FORD TOWNSHIP (KANABEC C O U N T Y ) FRANKFORD TOWNSHIP (MOWER CCUNTY) •FRANKLIN VILLAGE (ST LOUIS COUNTY) •FREEPGRT VILLAGE (STEARNS COUNTY) FREMONT TOWNSHIP (WINONA COUNTY) FUNKLEY VILLAGE (BELTRAMI COUNTY) GERMAMA TOWNSHIP (TOCO COUNTY) GERVAIS TOWNSHIP (RED LAKE COUNTY) •GILBERT CITY (ST LOUIS COUNTY) •GNESEN TOWNSHIP (ST LOUIS COUNTY) GONVICK VILLAGE (CLEARWATER CCUNTY) GOOD HOPE TOWNSHIP (ITASCA COUNTY) GOOOHUE TOWNSHIP (GOODHUE COUNTY) GOODLAND TOWNSHIP (ITASCA CCUNTY) GGODRIDGE TOWNSHIP (PENNINGTON C O U N T Y ) GOULD TOWNSHIP (CASS C O U N T Y ) MINNESOTA -105- MINNESOTA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS GRAND MEADOW TOWNSHIP (MOWER COUNTY) GRAND P L A I N T O W N S H I P ( M A R S H A L L C O U N T Y ) G R A S S LAKE T O W N S H I P ( K A N A B E C C O U N T Y ) GRASSTON V I L L A G E (KANABEC C O U N T Y ) GREENWOOD TOWNSHIP (CLEARWATER C O U N T Y ) GREGORY TOWNSHIP (MAHNOMEN COUNTY) HAGALI T O W N S H I P (BELTRAMI C O U N T Y ) • H A L O E N T O W N S H I P (ST L O U I S C O U N T Y ) HAMRE T O W N S H I P ( B E L T R A M I C O U N T Y ) HANGAARO T O W N S H I P ( C L E A R W A T E R C O U N T Y ) HARDING V I L L A G E ( F O R R I S G N C O U N T Y ) HART T O W N S H I P (WINONA C O U N T Y ) HATFIELD VILLAGE (PIPESTONE C C U N T Y ) HAY BROOK T G W N S H I P ( K A N A 3 E C C C U N T Y ) HEIER TOWNSHIP (MAHNOMEN C O U N T Y ) H E N R I E T T E V I L L A G E (PINE C O U N T Y ) HEREIM T O W N S H I P ( R O S E A U C O U N T Y ) •HIBBING V I L L A G E (ST L O U I S C O U N T Y ) HIGHLANDING TOWNSHIP (PENNINGTCN C O U N T Y ) HILLMAN T O W N S H I P (KANABEC C C U N T Y ) HILLMAN T O W N S H I P ( M O R R I S O N C O U N T Y ) HILLMAN V I L L A G E ( M O R R I S O N C O U N T Y ) H I L L S D A L E TCWNSHIP (WINONA C O U N T Y ) H I N C K L E Y T O w N S H I P (PINE C O U N T Y ) •HOLDINGFORD VILLAGE (STEARNS COUNTY) HOLST TGWNSHIP (CLEARWATER COLNTY) HCLYOKE TOWNSHIP ( C A R L T O N C C U N T Y ) •HOYT L A K E S V I L L A G E (ST L O U I S C O U N T Y ) IOUN T O W N S H I P (AITKIN C O U N T Y ) • I N D U S T R I A L T O W N S H I P (ST L O U I S C C U N T Y ) INGUADCNA T O W N S H I P ( C A S S C O U N T Y ) •IRON J U N C T I O N V I L L A G E (ST L C U I S C O U N T Y ) ITASCA T O W N S H I P ( C L E A R W A T E R C C U N T Y ) KALEVALA T O W N S H I P ( C A R L T O N C O U N T Y ) KANABEC T O W N S H I P (KANABEC C O U N T Y ) KELLIHER V I L L A G E ( B E L T R A M I C O U N T Y ) •KELSEY T O W N S H I P (ST L O U I S C C U N T Y ) KERRICK T O W N S H I P (PINE C O U N T Y ) KERRICK V I L L A G E (PINE C O U N T Y ) KETTLE R I V E R V I L L A G E ( C A R L T O N C O U N T Y ) KIMBERLY T O W N S H I P (AITKIN C C U N T Y ) K I N G H U R S T TOWNSHIP (ITASCA C O U N T Y ) • K I N N E Y V I L L A G E (ST L O U I S C O U N T Y ) K N I F E LAKE T O W N S H I P ( K A N A B E C C O U N T Y ) •KRAIN TOWNSHIP (STEARNS C O U N T Y ) K R O S C H E L T O W N S H I P (KANABEC C O U N T Y ) •KUGLER T O W N S H I P (ST L O U I S C C U N T Y ) LA PRAIRIE T O W N S H I P ( C L E A R W A T E R C O U N T Y ) LAKE ALICE T O W N S H I P ( H U B B A R D C O U N T Y ) LAKE EMMA T O W N S H I P ( H U B B A R D C O U N T Y ) MINNESOTA -1C b- MINNESOTA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS LAKE GEORGE TOWNSHIP (HUBBARD COUNTY) LAKE GROVE TOWNSHIP (MAHNOMEN C O U N T Y ) LAKESIDE TOWNSHIP (AITKIN COUNTY) LAKEVIEW TOWNSHIP (CARLTON COUNTY) •LAKEWUOD TOWNSHIP (ST LOUIS C O U N T Y ) LAKIN TOWNSHIP (MORRISON COUNTY) LAMBERT TOWNSHIP (RED LAKE COUNTY) LASTRUP VILLAbE (MORRISON COUNTY) •LAVELL TOWNSHIP (ST LOUIS CCUNTY) LEE TOWNSHIP (AITKIN C O U N T Y ) LEECH LAKE TOWNSHIP (CASS COUNTY) LEIGH TOWNSHIP (MORRISON COUNTY) LEON TOWNSHIP (CLEARWATER COUNTY) LEONARO VILLAGE (CLEARWATER CCUNTY) •LEONIOAS CITY (ST LOUIS COUNTY) LESLIE TOWNSHIP (TOOD C O U N T Y ) LIND TGWNSHIP (ROSEAU C O U N T Y ) •LINOEN GROVE TOWNSHIP (ST LOUIS C O U N T Y ) LITTLE PINE TOWNSHIP (CROW WING COUNTY) LODI TOWNSHIP (MOWER C O U N T Y ) LCGAN TOWNSHIP (AITKIN COUNTY) LOUISVILLE TOWNSHIP (REO LAKE C O U N T Y ) MACVILLE TOWNSHIP (AITKIN COUNTY) MAHTOWA TOWNSHIP (CARLTON COUNTY) MALMO TOWNSHIP (AITKIN C O U N T Y ) MANTRAP TOWNSHIP (HUBbARD COUNTY) MAPLE GROVE TOWNSHIP (BECKER COUNTY) MARSHALL TOWNSHIP (MOWER COUNTY) MAX TOWNSHIP (ITASCA C O U N T Y ) •MCDAVITT TOWNSHIP (ST LOUIS COUNTY) MCKINLEY TOWNSHIP (CASS COUNTY) •MCKINLEY VILLAGE (ST LOUIS COUNTY) MEADOw BROOK TOWNSHIP (CASS COUNTY) •MEAOOWLANDS TOWNSHIP (ST LOUIS C O U N T Y ) •MEADOWLANOS VILLAGE (ST LOUIS C O U N T Y ) MICKINOCK TOWNSHIP (ROSEAU COUNTY) •MIDWAY TOWNSHIP (ST LOUIS COUNTY) MINERVA T O W . M S H I P (CLEARWATER COUNTY) MINNESOTA CITY VILLAGE (WINONA C O U N T Y ) MINNIE TOWNSHIP (BELTRAMI CCUNTY) •MISSABE -IUUNTAIN TwP (ST LOUIS C O U N T Y ) MISSION CREEK TOwNSHIP (PINE COUNTY) MIZPAH VILLAGE (KOOCHICHING CCUNTY) MGOSE CREEK TOWNSHIP (CLEARWATER COUNTY) MCOSE LAKE TOWNSHIP (CARLTON CGUNTY) MOOSE LAKE VILLAGE (CARLTON CCUNTY) MCOSE TCwNSHIP (ROSEAU COUNTY) MORA VILLAGE (KANABEC C O U N T Y ) MO RAN TGWNSHIP (TODD C O U N T Y ) •MCRCOM TOWNSHIP (ST LOUIS COUNTY) MINNESOTA -1C7- MINNESOTA TREASURY LISTING U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING MCRRISTOWN TOWNSHIP (RICE COUNTY) MCRRISTGWN VILLAGE (RICE COUNTY) •MCRSE TGWNSHIP (ST LOUIS COUNTY) MCUNT VERNON TOWNSHIP (WINONA C O U N T Y ) MOYLAN TOWNSHIP (MARSHALL CCUNTY) NASHWAUK VILLAbE (ITASCA COUNTY) NE8ISH TOWNSHIP (fcELTRAMI CCUNTY) •NESS TOWNSHIP (ST LOUIS COUNTY) NEW DOSEY TOWNSHIP (PINE COUNTY) •NEW INDEPENDENCE TWP (ST LOUIS C O U N T Y ) •NEW MUNICH VILLAGE (STEARNS CCUNTY) NICKERSON TOWNSHIP (PINE COUNTY) NORA TOWNSHIP (CLEARWATER CCUNTY) NGRE TOWNSHIP (ITASCA C O U N T Y ) NCRMAN TOWNSHIP (PINE COUNTY) •NCRMANNA TOWNSHIP (ST LGUIS COUNTY) NORTHFIELD TOWNSHIP (RICE CCUNTY) •NORTHLAND TOWNSHIP (ST LOUIS COUNTY) NORTHOME VILLAGE (KOOCHICHING CCUNTY) OAK LAWN TOWNSHIP (CROW WING COUNTY) OAKLAND TOWNSHIP (MAHNOMEN COUNTY) OGEMA VILLAGE (bECKER C O U N T Y ) GGILVIE VILLAGE (KANABEC COUNTY) OSAGE TOWNSHIP (3ECKER C O U N T Y ) •OWENS TOWNSHIP (ST LOUIS COUNTY) PARK RAPIOS VILLAGE (HUBBARD COUNTY) •PAYNE TGWNSHIP (ST LOUIS COUNTY) PEACE TCWNSHIP (KANABEC COUNTY) PERCH LAKE TWP (CARLTON COUNTY) •PIKE TOWNSHIP (ST LOUIS COUNTY) PILLAGER VILLAGE (CASS C O U N T Y ) PINE CITY VILLAGE (PINE COUNTY) PINE LAKE TOWNSHIP (CASS COUNTY) PINE LAKE TOWNoHIP (CLEARWATER C O U N T Y ) PINE POINT TOWNSHIP (BECKER CCUNTY) PLEASANT HILL TOWNSHIP (WINONA C O U N T Y ) PLEASANT VALLEY TWP (MOWER COUNTY) PLINY TGWNSHIP (AITKIN COUNTY) PGMROY TOWNSHIP (KANABEC COUNTY) PM.l rn°Ic T 0 ' * N S H I P R O S E A U C O U N T Y ) POPLAR TOWNSHIP (CASS COUNTY) PGPPLE TOWNSHIP (CLEARWATER CCUNTY) . P r P T T A H C ° P ^ T 0 W N 5 H I F < ^ L T R A M I COUNTY) IptVittc T 0 W N S H I P ( ST LOLIS COLNTY) •PRAIHIE LAKE TOWNSHIP (ST LOUIS r I I . T V . (STL *QUAMHTV^L^ °^ CGUNTYi0^1^ QLAMBA VILLAGE (KANABEC COUNTY) RtlLn*^'0*^1* "°"RISCM COUNTY) LL VILLAGE (MORRISON CCUNTY) REINE TOWNSHIP (ROSEAU C O U N T Y ) MINNESOTA -10 3- MINNESOTA U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS REMER TOWNSHIP (CASS COUNTY) REYNOLDS TOWNSHIP XTOOO C O U N T Y ) •RICE LAKE TOWNSHIP (ST LOUIS COUNTY) RICE RIVER TOWNSHIP (AITKIN CCUNTY) RICE TOWNSHIP (CLEARWATER COUNTY) RICEVILLE TOWNSHIP (BECKER COUNTY) RICHAROSON TOWNSHIP (MORRISON C O U N T Y ) •RICHMONO VILLAGE (STEARNS COUNTY) RCCK TOWNSHIP (PIPESTONE COUNTY) •ROCKVILLE TOWNSHIP (STEARNS COUNTY) ROGERS TOWNSHIP (CASS C O U N T Y ) RCLLINGSTONE TOWNSHIP (WINONA C O U N T Y ) RCLLINGSTONE VILLAGE (WINONA COUNTY) ROOSEVELT TOWNSHIP (BELTRAMI COUNTY) •RGSCOE VILLAGE (STEARNS COUNTY) ROSS LAKE TOWNSHIP (CROW WING COUNTY) ROUNO LAKE TOWNSHIP (BECKER COUNTY) SALO TOWNSHIP (AITKIN C O U N T Y ) SANO LAKE TOWNSHIP (ITASCA COUNTY) SANDSTONE VILLAGE (PINE COUNTY) • SANDY TOWNSHIP (ST LOUIS COUNTY) SARATOGA TOWNSHIP (WINONA COUNTY) •SAUK CENTRE CITY (STEARNS COUNTY) SCANLON VILLAGE (CARLTON COUNTY) SEAVEY TOWNSHIP (AITKIN COUNTY) SHELL LAKE TOWNSHIP (BECKER COUNTY) SHEVLIN TOWNSHIP (CLEARWATER COUNTY) SHEVLIN VILLAGE (CLEARWATER CCUNTY) SHIELOSVILLL TOWNSHIP (RICE CCUNTY) SHINGOBEE TCWNSHIF (CASS COUNTY) SHOTLEY TOWNSHIP (BELTRAMI COUNTY) SILVER TOWNSHIP (CARLTON C O U N T Y ) SILVERTGN TOWNSHIP (PENNINGTON C O U N T Y ) SINCLAIR TOWNSHIP (CLEARWATER C O U N T Y ) SKAGEN TOWNSHIP (ROSEAU COUNTY) SKELTCN TOWNSHIP (CARLTON COUNTY) SOBIESKI VILLAGE (MORRISON COUNTY) •SOLWAY TOWNSHIP (ST LOUIS CCUNTY) SOUTH FORK TOWNSHIP (KANABEC COUNTY) SPANG TCWNSHIP (ITASCA COUNTY) SPENCER TOWNSHIP (AITKIN C O U N T Y ) SPLIT ROCK TOWNSHIP (CARLTON COUNTY) SPRING CREEK TOWNSHIP (BECKER C O U N T Y ) •ST ANTHONY VILLAGE (STEARNS CCUNTY) ST CHARLES TOWNSHIP (WINONA CCUNTY) •ST CLGUO CITY (•STEARNS COUNTY) •ST ROSA VILLAGE (STEARNS COUNTY) STAFFORD TOWNSHIP (ROSEAU CCUNTY) STAPLES CITY (•TODD C O U N T Y ) STOCKTON VILLAGE (wINONA COUNTY) MINNESOTA -109- MINNESOTA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS STOKES TOWNSHIP (ITASCA COUNTY) STOKES T O W N S H I P (ROSEAU C O U N T Y ) • S T O N E Y B R O O K T O W N S H I P (ST L C U I S C O U N T Y ) STRATHCONA V I L L A G E (ROSEAU C O U N T Y ) • S T U N T Z TOWN (ST L C U I S C O U N T Y ) STURGEON LAKE TGWNSHIP (PINE C O U N T Y ) STURGEON L A K E V I L L A G E (PINE C C U N T Y ) • S T U R G E O N T O W N S H I P (ST L O U I S C C U N T Y ) SWANVILLE T O W N S H I P ( M O R R I S O N C O U N T Y ) TAMARACK V I L L A G E ( A I T K I N C O U N T Y ) TAYLOR TWP ( B E L T R A M I C O U N T Y ) THIRD R I V E R T O W N S H I P ( I T A S C A C O U N T Y ) THOMPSON T O W N S H I P ( C A R L T O N C O U N T Y ) THOMSON V I L L A G E ( C A R L T O N C O U N T Y ) THUNDER L A K E T O W N S H I P ( C A S S C C U N T Y ) TIMCTHY T O W N S H I P (CROW W I N G C C U N T Y ) •TOIVOLA T O W N S H I P (ST L O U I S C O U N T Y ) • TOWER CITY (ST L O U I S C O U N T Y ) TURNER T O W N S H I P ( A I T K I N C O U N T Y ) TURTLE R I V E R V I L L A G E ( B E L T R A M I C O U N T Y ) TWIN L A K E S T O W N S H I P ( C A R L T O N C O U N T Y ) UTICA T O W N S H I P (WINONA C O U N T Y ) UTICA V I L L A G E (WINONA C O U N T Y ) VALLEY T O W N S H I P ( M A R S H A L L C C U N T Y ) •VAN BUREN T C W N S H I P (ST L O U I S C O U N T Y ) VEROON T O W N S H I P ( A I T K I N C O U N T Y ) • V E R M I L I O N LAKE T O W N S H I P (ST L C U I S C G U N T Y ) •VIRGINIA (ST L O U I S C O U N T Y ) •WAASA T O W N S H I P (ST L O U I S C O U N T Y ) WAVERLY V I L L A G E ( W R I G H T C O U N T Y ) WHITE P I N E T O W N S H I P ( A I T K I N C C U N T Y ) • W H I T E T O W N S H I P (ST L O U I S C O U N T Y ) WILLIAMS T G W N S H I P ( A I T K I N C O U N T Y ) WILLOW RIVER V I L L A G E (PINE C O U N T Y ) •WILLOW V A L L E Y T O W N S H I P (ST L O L I S C O U N T Y ) WINCNA C I T Y (WINONA C O U N T Y ) WINSOR T O W N S H I P ( C L E A R W A T E R C G U N T Y ) • W I N T O N V I L L A G E (ST L O U I S C O U N T Y ) WISCOY T O W N S H I P (WINONA C O U N T Y ) WOLF LAKE V I L L A G E (BECKER C O U N T Y ) WRENSHALL CITY ( C A R L T O N C O U N T Y ) WRENSHALL TOWNSHIP (CARLTON C O U N T Y ) WRIGHT V I L L A G E ( C A R L T O N C O U N T Y ) WYLIE T O W N S H I P (RED L A K E C O U N T Y ) ZEMFLE V I L L A G E (ITASCA C O U N T Y ) MINNESOTA -11 C- TREASURY LISTING U . 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DEPARTMENT ELIGIBLE UNINCORPORATED OF THE GOVERNMENTS AREAS OF THE FOLLOWING TREASURY LISTING COUNTIES CARLTON COUNTY CLEARWATER COUNTY KANABEC COUNTY KOOCHICHING COUNTY LAKE OF THE WOODS COUNTY MORRISON COUNTY ROSEAU COUNTY •ST LOUIS COUNTY TOUO COUNTY WINONA COUNTY STATE RECGRO COUNT= 399 MINNESOTA -11 1 MINNESOTA U.S. DEPARTMENT ELIGIBLE TOWNS AND TOWNSHIPS WITH THE GOVERNMENTS S T A T E OF CITIES* OF CCUNTY TREASURY LISTING MISSISSIPPI NAME FOLLOWING ABERDEEN CITY (MONROE C G U N T Y ) ACKERMAN TOWN ( C H O C T A W C O U N T Y ) A L L I G A T O R TOWN ( 3 C L I V A R C O U N T Y ) AMORY CITY ( M O N R O E C O U N T Y ) ANGUILLA TOWN ( S H A R K E Y C O U N T Y ) ARCOLA TOWN ( W A S H I N G T O N C O U N T Y ) A S H L A N D TOWN ( B E N T O N C O U N T Y ) 8 A L D W Y N TOWN (•LEE C O U N T Y ) B A S S F I E L O TOWN ( J E F F E R S O N D A V I S C O U N T Y ) BATESVILLE CITY (PANOLA C O U N T Y ) BAY S P R I N G S TOWN ( J A S P E R C O U N T Y ) •BAY ST L O U I S C I T Y ( H A N C O C K C O U N T Y ) BEAUREGARD VILLAGE (COPIAH C O L N T Y ) 3 E L Z 0 M CITY ( H U M P H R E Y S C O U N T Y ) BENGIT TOWN (BOLIVAR C O U N T Y ) BENTONIA TCWN ( Y A 2 0 0 C O U N T Y ) B E U L A H TOWN ( B O L I V A R C O U N T Y ) BIG CREEK V I L L A G E ( C A L H O U N C O L N T Y ) •BILOXI CITY (HARRISON C O U N T Y ) B O Y L E TOWN ( 3 0 L 1 V A R C O U N T Y ) BRAXTCN V I L L A G E ( S I M P S O N C O U N T Y ) 8R0GKHAVEN CITY (LINCOLN C O U N T Y ) B R O C K S V l L L E TOWN ( N O X U B E E C O U N T Y ) B R U C E TOWN ( C A L H O U N C O U N T Y ) BUDE TOWN ( F R A N K L I N C O U N T Y ) C A L H O U N C I T Y TOWN ( C A L H O U N C O U N T Y ) CANTON CITY (MADISON C O U N T Y ) GARY TOWN ( S H A R K E Y C O U N T Y ) C E N T R E V I L L E TOWN C W I L K I N S O N C O U N T Y ) CHARLESTON CITY ( T A L L A H A T C H I E C O U N T Y ) CLARKSOALE CITY (COAHOMA C O U N T Y ) CLEVELAND CITY (8GLIVAR C O U N T Y ) C C F F E E V I L L E TGWN ( Y A L O B U S H A C C U N T Y ) C C L D W A T c R TOWN (TATE C O U N T Y ) COLUMBIA C I T Y ( M A R I O N C O U N T Y ) CORINTH CITY (ALCORN C O U N T Y ) C C U R T L A N D V I L L A G E (PANOLA C O U N T Y ) CRENSHAW TOWN (•PANOLA C O U N T Y ) CROSBY TOWN (*WILKINSON C O U N T Y ) C R O W D E R TOWN C Q U I T h A N C O U N T Y ) CRUGcR TOWN (HOLMES C U U N T Y ) CRYSTAL SPRINGS CITY ( C G P I A H C O U N T Y ) OE KALG TOWN ( K E M P E R C O L N T Y ) D E C A T U R TOWN ( N E W T O N C O U N T Y ) MISSISSIPPI "112- MISSISSIPPI U . 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DEPARTMENT ELIGIBLE OF THE TREASURY GOVERNMENTS OERMA TOWN (CALHOUN COUNTY) DLO TOWN (SIMPSON C O U N T Y ) OOOOSVILLE TOWN (SUNFLOWER COLNTY) OREW CITY (SUNFLOWER C O U N T Y ) DUCK HILL TOWN (MCNTGOMERY COUNTY) DUNCAN TOWN (BOLIVAR C O U N T Y ) OURANT TOWN (HOLMES C O U N T Y ) EOEN VILLAGE (YAZCO C O U N T Y ) ETHEL TOWN (ATTALA COUNTY) FALCON TOWN (QUITMAN C O U N T Y ) FAYETTE TOWN (JEFFERSON COUNTY) FLORA TOWN (MAOISON C O U N T Y ) FRIARS POINT TOWN (COAHOMA COUNTY) GATTMAN VILLAGE (•ONROE COUNTY) GEORGETOWN TOWN (COPIAH COUNTY) GLENDORA VILLAGE (TALLAHATCHIE C O U N T Y ) GLOSTER TOWN (AMITE C O U N T Y ) GOLOEN VILLAGE (TISHOMINGO COUNTY) GGOOMAN TOWN (HOLMES C O U N T Y ) GREENVILLE CITY (WASHINGTON CCUNTY) GREENWOOD CITY (LEFLORE COUNTY) GRENAOA CITY (GRENADA COUNTY) GUNNISON TOWN (BOLIVAR COUNTY) GUNTOWN TOWN (LEE C O U N T Y ) HAZLEHURST CITY (COPIAH COUNTY) HEI0EL6ERG TOWN (JASPER COUNTY) HICKORY FLAT VILLAGE (BENTON COUNTY) HICKORY TOWN (NEWTON C O U N T Y ) HOLLANOALE CITY (WASHINGTON CCUNTY) HCLLY SPRINGS CITY (MARSHALL COUNTY) HCULKA TOWN (CHICKASAW C O U N T Y ) HOUSTON CITY (CHICKASAW COUNTY) INDIANOLA CITY (SUNFLOWER COUNTY) INVERNESS TOWN (SLNFLOWER CCUNTY) ITTA BENA TOwN (LEFLORE COUNTY) IUKA CITY (TISHOMINGO C O U N T Y ) JONESTOWN TOWN (CCAHOMA COUNTY) KILMICHAEL TOWN (MONTGOMERY CCUNTY) KOSCIUSKO CITY (ATTALA COUNTY) KOSSUTH VILLAGE (ALCORN COUNTY) LAKE TOWN (•SCOTT COUNTY) LAMBERT TOWN (QUITMAN COUNTY) LEAKESVILLE TOWN (GREENE COUNTY) LELAND CITY (WASHINGTON COUNTY) LEXINGTON CITY (HCLMES C O U N T Y ) LIBERTY TOWN (AMITE C O U N T Y ) LOUIN TOWN (JASPER C O U N T Y ) LCUISE TOWN (HUMPHREYS C O U N T Y ) LOUISVILLE CITY (WINSTON COUNTY) LUCEDALE TOWN (GECRGE C O U N T Y ) MISSISSIPPI -U-3- MISSISSIPPI LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS LULA TOWN (COAHOMA COUNTY) LYON TOWN (COAHOMA C O U N T Y ) MABEN TOWN (•OKTIBBEHA C O U N T Y ) MACON CITY ( N O X U B E E C O U N T Y ) MAGNOLIA C I T Y (PIKE C O U N T Y ) MARKS CITY (QUITMAN C O U N T Y ) MATHISTON TOWN (•WEBSTER C O U N T Y ) MCCOMB C I T Y (PIKE C O U N T Y ) MCCOOL TOWN (ATTALA C O U N T Y ) MCLAIN TOWN ( G R E E N E C O U N T Y ) MERIDIAN C I T Y ( L A U D E R D A L E C C U N T Y ) MERIGOLD TOWN (BOLIVAR O O U N T Y ) MONTROSE TOWN (JASPER C O U N T Y ) MOORHEAD TOWN ( S U N F L O W E R C O U N T Y ) MORGAN C I T Y TOWN ( L E F L O R E C C U N T Y ) MCUNO B A Y O U TOWN (BOLIVAR C C U N T Y ) MYRTLE TOWN (UNION C O U N T Y ) NATCHEZ C I T Y ( A D A M S C O U N T Y ) NETTLETON TOwN (•MONROE C O U N T Y ) NEW ALBANY CITY (UNION C O U N T Y ) NEWHEBRON V I L L A G E ( L A W R E N C E C C U N T Y ) NEWTON C I T Y ( N E W T C N C O U N T Y ) NOXAPATER TOWN ( W I N S T O N C O U N T Y ) OKOLONA C I T Y ( C H I C K A S A W C O U N T Y ) OSYKA TOWN (PIKE C O U N T Y ) PACE TOWN (BOLIVAR C O U N T Y ) PADEN V I L L A G E ( T I S H O M I N G U C O U N T Y ) PICAYUNE C I T Y (PEARL RIVER C O U N T Y ) PICKENS TOWN ( H O L M E S C O U N T Y ) POPE VILLAGE (PANOLA C O U N T Y ) PCPLARVILLE CITY (PEARL RIVER C O U N T Y ) PRENTISS TOWN ( J E F F E R S O N D A V I S C O U N T Y ) RIENZI TOWN ( A L C O R N C O U N T Y ) ROLLING FORK TOWN ( S H A R K E Y C O U N T Y ) RCSEDALE C I T Y (BOLIVAR C O U N T Y ) ROXIE TOWN (FRANKLIN C O U N T Y ) RULEVILLE TOWN ( S L N F L O W E R C C U N T Y ) SALLIS TOWN (ATTALA C O U N T Y ) SAROIS TOWN (PANOLA C O U N T Y ) SATARTIA V I L L A G E (YAZOO C O U N T Y ) SCHLATER TOWN ( L E F L O R E C O U N T Y ) SC0C3A TOWN ( K E M P E R C O U N T Y ) SENAT03IA CITY (TATE C O U N T Y ) SHAW TOWN (BOLIVAR C O U N T Y ) SHELBY C I T Y (BOLIVAR C O U N T Y ) SHUCUALAK TOWN ( N C X U 3 E E C O U N T Y ) SIDCN TUWN ( L E F L O R E C O U N T Y ) SILVER C I T Y TOwN ( H U M P H R E Y S C O U N T Y ) SLATE S P R I N G S V I L L A G E ( C A L H C U N C O U N T Y ) SLEDGE TOWN (QUITMAN C O U N T Y ) MISSISSIPPI 11 4- TREASURY LISTING U . 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DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS SMITHVILLE TOWN (MONROE COUNTY) SOSO TOWN (JONES C O U N T Y ) STATE LINE TOWN (•WAYNE COUNTY) SUMMIT TOWN (PIKE COUNTY) SUMNER TOWN (TALLAHATCHIE COUNTY) SUNFLOWER TOWN (SUNFLOWER COUNTY) TCHULA TOWN (HOLMES C O U N T Y ) TILLATOBA VILLAbE (YALOBUSHA COUNTY) TUNICA TOWN (TUNICA C O U N T Y ) TUTWILER TOWN (TALLAHATCHIE CCUNTY) UNION TGWN (•NEWTCN C O U N T Y ) VAROAMAN TOWN (CALHOUN C O U N T Y ) VICKSBURG CITY (WARREN C O U N T Y ) WATER VALLEY CITY (YALOBUSHA COUNTY) WAYNESBORO CITY ( M Y N E C O U N T Y ) WEBB TOWN (TALLAHATCHIE COUNTY) WEIR TOWN (CHOCTAW C O U N T Y ) WESSON TOWN (COPIAH C O U N T Y ) WEST TOWN (HOLMES COUNTY) WINONA CITY (MONTGOMERY C O U N T Y ) WINSTCNVILLE TOWN (BOLIVAR COUNTY) WOODLAND VILLAGE (CHICKASAW CCUNTY) WOOCVILLE TOWN (WILKINSON COUNTY) YAZGO CITY CITY (YAZOO C O U N T Y ) IMNCCRPORATEO AREAS OF THE FOLLOWING COUNTIES ADAMS COUNTY ALCORN COUNTY AMITE COUNTY ATTALA COUNTY BENTON COUNTY BOLIVAR COUNTY CALHOUN COUNTY CARROLL COUNTY CHICKASAW COUNTY CHOCTAW COUNTY CCAHOMA COUNTY COPIAH COUNTY FRANKLIN COUNTY GEORGE COUNTY GREENE COUNTY GRENACA COUNTY HOLMES COUNTY HUMPHREYS COUNTY JASPER COUNTY JEFFERSON COUNTY JEFFERSON OAVIS CCUNTY JONES COUNTY KEMPER COUNTY USSISSIPPI -H5- MISSISSIPPI LISTING U.S. DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING LAUDERDALE COUNTY LAWRENCE COUNTY LEFLORE COUNTY LINCOLN CCUNTY MAOISON COUNTY MARION COUNTY MCNROE COUNTY MONTGOMERY COUNTY NEWTON C O U N T Y NCXUBEE CCUNTY PANOLA COUNTY PEARL RIVER COUNTY PIKE COUNTY QUITMAN C U U N T Y SHARKEY CCUNTY SIMPSON C O U N T Y SUNFLOWER CGUNTY TALLAHATCHIE COUNTY TATE C O U N T Y TISHOMINGO COUNTY TUNICA C O U N T Y WALTHALL C G U N T Y WARRtN COUNTY WASHINGTON COUNTY WAYNE COUNTY WILKINSON COUNTY WINSTON COUNTY YALOBUSHA COUNTY YAZOO COUNTY STATE RECORD COUNT- 220 MISSISSIPPI -11 6- MISSISSIPPI U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF MISSOURI CITIES* TOWNS ANO TOWNSHIPS WITH COUNTY NAME FOLLOWING •AGENCY VILLAGE (BUCHANAN COUNTY) ALEXANORIA TOWN (CLARK COUNTY) ALLENDALE TOWN (WORTH C O U N T Y ) ALTAMONT TOWN (OAVIESS C O U N T Y ) ALTON CITY (OREGON C O U N T Y ) AMORET CITY (BATES COUNTY) ANOERSON CITY (MCDONALD COUNTY) ANNAOA TOWN (PIKE COUNTY) ANNISTON TOWN (MISSISSIPPI COUNTY) ARKOE TOWN (NODAWAY C O U N T Y ) ARMSTRONG CITY (HCWARO COUNTY) ASBURY TOWN (JASPER C O U N T Y ) ATCHISON TOWNSHIP (NODAWAY COUNTY) ATLANTA CITY (MACCN C O U N T Y ) AVA CITY (DOUGLAS C O U N T Y ) AVILLE TOWN (JASPER C O U N T Y ) BARING TOWN (KNOX COUNTY) BEE BRANCH TOWNSHIP (CHARITON COUNTY) •BEL RIDGE VILLAGE (ST LOUIS COUNTY) •BELLA VILLA CITY (ST LOUIS COUNTY) BELLE TOWN (•MARIES C O U N T Y ) BENTON TOWNSHIP (CAVIESS COUNTY) 3ENT0N TOWNSHIP (LINN CGUNTY) • BERGER CITY (FRANKLIN COUNTY) •BERKELEY CITY (ST LOUIS COUNTY) BEVIER CITY (MACON COUNTY) BIG CREEK TOWNSHIP (HENRY CCUNTY) BIRCH TREE CITY (SHANNON COUNTY) BISMARCK CITY (ST FRANCOIS COUNTY) BLAND CITY (GASCONADE C O U N T Y ) BLUE MOUND TOWNSHIP (LIVINGSTON C O U N T Y ) BOGARD TOWN (CARROLL C O U N T Y ) BCNNE TERRE CITY (ST FRANCOIS CGUNTY) BCONE TOWNSHIP (TEXAS CGUNTY) BCONVILLE CITY (COOPER C O U N T Y ) BCSWORTH CITY (CARROLL COUNTY) 3CWLING GREEN CITY (PIKE COUNTY) BCWMAN TOWNSHIP (SULLIVAN COUNTY) BRAGG CITY TOWN (PEMISCOT CCUNTY) •BRECKENRIDGE HILLS VILL (ST LGUIS COUNTY) •BRIDGETON TERRACE CITY (ST LOLIS COUNTY) 8RIMS0N TOWN (GRUNDY C O U N T Y ) BROCKFIELD CITY (LINN CGUNTY) BROOKFIELD TOWNSHIP (LINN COUNTY) MISSOURI -117- MISSOURI U . 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OEPARTMENT ELIGI3LE OF THE GOVERNMENTS BROOKLYN HEIGHTS VILLAGE (JASPER COUNTY) BRUNSWICK CITY (CHARITON C O U N T Y ) BRUNSWICK TOwNSHIP (CHARITON COUNTY) BUCHANAN TCWNSHIP (SULLIVAN C C U N T Y ) BUCKLIN CITY (LINN C O U N T Y ) BUNCETON CITY (COGPER C O U N T Y ) BUROINE TOWNSHIP (TEXAS C O U N T Y ) BURGESS TGWN ( B A R T O N C O U N T Y ) BURLINGTON JUNCTION CITY (NODAWAY C O U N T Y ) C A L E D C N I A TOWN ( W A S H I N G T O N C O U N T Y ) CALHOUN CITY (HENRY C O U N T Y ) CALIFORNIA CITY (MONITEAU COUNTY) CALLAC CITY (MACON C O U N T Y ) CAMERON CITY (•CLINTON C O U N T Y ) CAMPBELL CITY (DUNKLIN C O U N T Y ) CANTON CITY (LEWIS C O U N T Y ) CARROLL TGWNSHIP (TEXAS C O U N T Y ) C A R R O L L T O N TOWN (CARROLL C O U N T Y ) CARROLLTON TOWNSHIP (CARROLL COUNTY) CARTHAGE CITY (JASPER C G U N T Y ) CARUTHERSVILLE CITY (PEMISCOT bGUNTY) CASS TOWNSHIP (TEXAS C O U N T Y ) C E N T E R V I E W TOWN ( J O H N S O N C O U N T Y ) CHAMOIS CITY (OSAGE C O U N T Y ) CHARLESTON CITY (MISSISSIPPI COUNTY) CHULA CITY ( L I V I N G S T O N C O U N T Y ) CLARENCE CITY (SHELBY C O U N T Y ) CLARK TOWNSHIP (CHARITON C O U N T Y ) CLARKSBURG CITY (hCNITEAU COUNTY) CLAY TOWNSHIP (DUNKLIN C O U N T Y ) CLAY TOWNSHIP (SULLIVAN C O U N T Y ) C L E A R M O N T TOWN ( N O D A W A Y C O U N T Y ) CLIFTON HILL TOWN (RANDOLPH C O U N T Y ) CLINTON TOWNSHIP (TEXAS C O U N T Y ) C L Y D E TOWN ( N O O A w A Y C O U N T Y ) COBALT CITY VILLAGE (MADISON COUNTY) CCCKRELL TOWNSHIP (CHARITON C O U N T Y ) COFFEY CITY (DAVIESS C O U N T Y ) CCMBS TOWNSHIP (CARROLL COUNTY) C O N C E P T I O N J U N C T I O N TOWN (NODAWAY CCUNTY) CONWAY CITY (LACLEDE C O U N T Y ) • COOL VALLEY VILLAGE (ST L O U I S C O U N T Y ) COGTER TOWN ( P E M I S C O T C G U N T Y ) CREAM RIDGE TOWNSHIP ( L I V I N G S T O N C O U N T Y ) CROCKER CITY (PULASKI C C U N T Y ) CURRENT TOWNSHIP (TEXAS COUNTY) CURPYVILLE TOWN (PIKE C O U N T Y ) DALTON TOWN ( G H A R I T O . N C O U N T Y ) DATE TOWNSHIP (TEXAS C O U N T Y ) •DE KALB T O W N ( d U C H A N A N C U U N T Y ) MISSOURI -113- MISSOURI TREASURY LISTING U . S . OEPARTMENT ELIGIBLE OF THE TREASURY GOVERNMENTS LISTING •OELLWOOO CITY (ST LOUIS COUNTY) OENVER TOWN (WORTH C O U N T Y ) OESLOGE CITY (ST FRANCOIS COUNTY) DONIPHAN CITY (RIPLEY C O U N T Y ) DOWNING CITY (SCHUYLER C O U N T Y ) OUENWEG CITY (JASPER C O U N T Y ) OUQUESNE VILLAGE (JASPER C O U N T Y ) EAST PRAIRIE CITY (MISSISSIPPI C O U N T Y ) •EOMUNOSON VILLAGE (ST LOUIS CCUNTY) EGYPT TOWNSHIP (CARROLL C O U N T Y ) ELDCRAOU SPRINGS CITY (CEOAR COUNTY) •ELLISVILLE CITY (ST LOUIS CCUNTY) ELLSINORE TOWN (CARTER C O U N T Y ) ELMER TOWN (MACON C O U N T Y ) ELMC TOWN (NOOAWAY C O U N T Y ) ELVINS CITY (ST FRANCOIS COUNTY) EMINENCE CITY (SHANNON C O U N T Y ) EMMA VILLAGE (•SALINE C O U N T Y ) ENTERPRISE TOWNSHIP (LINN COUNTY) ECLIA VILLAbE (PIKE C O U N T Y ) ESTHER CITY (ST FRANCOIS COUNTY) EUGENE TOwNSHIP (CARROLL COUNTY) FAIRVIEW ACRES VILLAGE (ST FRANCOIS COUNTY) FAREER CITY (AUORAIN C O U N T Y ) FARMINGTON CITY (ST FRANCOIS COUNTY) FAYETTE CITY (HOWARO C O U N T Y ) •FERGUSON CITY (ST LOUIS COUNTY) FIOELITY TOWN (JASPER C O U N T Y ) FLAT RIVER CITY (ST FRANCOIS COUNTY) FOSTER TOWN (BATES COUNTY) FRANKFORD CITY (PIKE C O U N T Y ) FRAKKLIN TOWN (HOWARD COUNTY) FFANKLIN TOWNSHIP (GRUNDY COUNTY) FREDERICKTCWN CITY ( M A D I S O N CCUNTY) FREEBORN TOWNSHIP (DUNKLIN COLNTY) FREISTATT TOWN (LAWRENCE COUNTY) GALT CITY (GRUNCY COUNTY) GASCONADE CITY (GASCONAOE CCUNTY) GLASGOW CITY (•HOWARO C O U N T Y ) GLENwGOD VILLAGE (SCHUYLER COLNTY) GOLDEN CITY CITY (BARTON COUNTY) GOLDEN CITY TOWNSHIP (BARTON COUNTY) GRAND PASS TOWN (SALINE COUNTY) GRAND RIVER TOWNSHIP (LIVINGSTON COUNTY) GRANT CITY (WORTH C O U N T Y ) GRANT TOWNSHIP (NODAWAY COUNTY) GRANTSVILLE TOWNSHIP (LINN COUNTY) GREEN CITY CITY (SULLIVAN CCUNTY) GREEN RIDGE TOWN (PETTIS COUNTY) GREEN TOWNSHIP (NCDAWAY COUNTY) MISSOLRI -119- MISSOURI U . 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DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS GREENCASTLE CITY (SULLIVAN COUNTY) G U I L F O R D TOWN ( N O C A W A Y C O U N T Y ) HALLTGWN VILLAGE (LAWRENCE C O U N T Y ) • H A N L E Y H I L L S V I L L A G E (ST L O U I S C O U N T Y ) HANNIfcAL C I T Y (•MARION C U U N T Y ) H A R R I S TOWN ( S U L L I V A N C O U N T Y ) HARRISON TOWNSHIP (DAVIESS COUNTY) HARRISON T O W N S H I P (MERCER COUNTY) HAYTI CITY (PEMISCOT C O U N T Y ) HAYTI H E I G H T S CITY (PEMISCOT C O U N T Y ) • H A Z E L W O O O C I T Y (ST L O U I S C O U N T Y ) HILL TOWNSHIP (CAFROLL C O U N T Y ) • H I L L S O A L E V I L L A G E (ST L O U I S C O U N T Y ) HC3ERG VILLAGE (LAWRENCE C O U N T Y ) HCLDEN CITY (JOHNSON C O U N T Y ) H C L L A N D TUWN ( P E M I S C O T C O U N T Y ) HGMESTOWN CITY (PEMISCOT C O U N T Y ) HCPKINS CITY (NODAWAY C O U N T Y ) HGPKINS TGWNSHIP (NODAWAY CCUNTY) HCRNEHSVILLE CITY (DUNKLIN COUNTY) HOUSTON CITY (TEXAS C O U N T Y ) HCUSTONIA CITY (PETTIS C O U N T Y ) HUGHESVILLE VILLAGE (PETTIS CCUNTY) HUME TGWN ( B A T E S C O U N T Y ) H U M P H R E Y S TOWN ( S U L L I V A N C O U N T Y ) HLNTSVILLE CITY (RANDOLPH COUNTY) HURRICANE TCWNSHIP (CARROLL C C U N T Y ) INDEPENDENCE TOWNSHIP (DUNKLIN C O U N T Y ) INDEPENDENCE TOWNSHIP (NODAWAY C O U N T Y ) IRONOALE CITY (WASHINGTON C O U N T Y ) JACKSON TOWNSHIP (DAVIESS C C U N T Y ) JACKSON TOWNSHIP (LINN C O U N T Y ) JACKSON TOWNSHIP ( L I V I N G S T O N C O U N T Y ) JACKSON TOWNSHIP (NODAWAY C G U N T Y ) JACKSON TGWNSHIP (SULLIVAN COUNTY) JACKSCN TOWNSHIP (TEXAS C O U N T Y ) J A C K S O N V I L L E TOWN ( R A N D O L P H C C U N T Y ) JAMESON TOWN ( D A V I E S S C O U N T Y ) JAMESTOWN CITY (MONITEAU C O U N T Y ) JASPER CITY (JASPER C O U N T Y ) JEFFERSON TOWNSHIP (DAVIESS C C U N T Y ) JEFFERSON TOWNSHIF (GRUNDY COLNTY) J E F F E R S O N T O W N S H I P (LINN C O U N T Y ) JEFFERSON TOWNSHIP (NGOAwAY C C U N T Y ) • J E N N I N G S C I T Y (ST L O U I S C O U N T Y ) J O P L I N C I T Y (•JASPER C O U N T Y ) JUNCTION CITY VILLAGE (MAOISON C O U N T Y ) KAHCKA C I T Y ( C L A R K C O U N T Y ) • KANSAS CITY ( O A C K S O N C O U N T Y ) KENNETT CITY (DUNKLIN C O U N T Y ) MISSGLRI -12 TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS KINGSVILLE TOWN (JOHNSON COUNTY) •KINLOCH CITY (ST LOUIS C O U N T Y ) KNOB NOSTER CITY (JOHNSON COUNTY) KNOX CITY CITY (KNOX C O U N T Y ) KOSHKONONG CITY (OREGON COUNTY) LA BELLE CITY (LEWIS C O U N T Y ) LA GRANGE CITY (LEWIS C O U N T Y ) LA MONTE CITY (PETTIS C O U N T Y ) LA TOUR TOWN (JOHNSON C O U N T Y ) LACLEDE CITY (LINN C O U N T Y ) LANCASTER CITY (SCHUYLER COUNTY) LEADINGTON VILLAGE (ST FRANCOIS C O U N T Y ) LEADWOOO CITY (ST FRANCOIS COLNTY) LEBANON CITY (LACLEDE C O U N T Y ) LEETON CITY (JOHNSON C O U N T Y ) LIBERAL CITY (3ART0N C O U N T Y ) LIBERTY TOWNSHIP (OAVIESS CCUNTY) LIBERTY TOWNSHIP (GRUNDY COUNTY) LIBERTY TOWNSHIP (SULLIVAN COUNTY) LICKING CITY (TEXAS C O U N T Y ) LINCOLN TOWNSHIP (OAVIESS COUNTY) LINCOLN TOWNSHIP (GRUNDY COUNTY) LINNEUS CITY (LINN COUNTY) LOCK SPRING VILLAGE (OAVIESS COUNTY) LOCUST CREEK TOWNSHIP (LINN COUNTY) •LONEJACK TOWN (JACKSON COUNTY) LOUISIANA CITY (PIKE C O U N T Y ) LUDLOW TOWN (LIVINGSTON CUUNTY) LUPUS TCWN (MONITEAU C O U N T Y ) LURAY TGWN (CLARK CGUNTY) LUTESVILLE CITY (BOLLINGER COUNTY) LYNCH TCWNSHIP (TEXAS C O U N T Y ) MACON CITY (M*CGN C O U N T Y ) MADISON CITY (MCNFOE C O U N T Y ) MADISCN TOWNSHIP (MERCER COUNTY) •MAPLEWOOD CITY (ST LOUIS COUNTY) MARCELINE CITY (LINN C O U N T Y ) MARCELINE TOWNSHIP (LINN COUNTY) MARION TOWNSHIP (OAVIESS COUNTY) MARION TOWNSHIP (GRUNDY COUNTY) MARION TOWNSHIP (MERCER COUNTY) MARQUANO TOWN (MACISON COUNTY) MARSHALL CITY (SALINE C O U N T Y ) MEDICINE TOWNSHIP (LIV INGSTON COUNTY ) MEDICINE TOWNSHIP (MERCER CCUNTY) MERWIN TOWN (BATES C G U N T Y ) META CITY (OSAGE COUNTY) MIAMI TOWNSHIP (CARROLL COUNTY) MILAN CITY (SULLIVAN C O U N T Y ) MILL SPRING VILLAGE (WAYNE COUNTY) $ MISSOIRI -121- MISSOURI TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS MILLER CITY (LAWRENCE COUNTY) MINOENMINES CITY (BARTON C O U N T Y ) MINERAL P O I N T TOWN ( W A S H I N G T O N C O U N T Y ) MISSOURI TOWNSHIP (CHARITON C C U N T Y ) M C N E T T C I T Y (•BARRY C O U N T Y ) M O N R O E C I T Y C I T Y (•MONROE C O U N T Y ) MONROE T O W N S H I P (LIVINGSTON C C U N T Y ) MGNRUE TOWNSHIP (NODAWAY C O U N T Y ) MORGAN TOWNSHIP (MERCER C G U N T Y ) MCRRIS TOWNSHIP (SULLIVAN CGUNTY) MORRIS TOWNSHIP (TEXAS C O U N T Y ) M O U N T L E O N A R D TOWN ( S A L I N E C O U N T Y ) MYERS TOWNSHIP (GFUNDY C O U N T Y ) NASHVILLE TOWNSHIP (BARTON COUNTY) NAYLOR C I T Y ( R I P L E Y C O U N T Y ) NEELYVILLE TOWN (BUTLER C O U N T Y ) NEW C A M B R I A TOWN ( M A C O N C O U N T Y ) •NEW HAVEN C I T Y ( F R A N K L I N C O U N T Y ) NEWARK TOWN ( K N O X C O U N T Y ) NEWPORT T O W N S H I P ( B A R T O N C O U N T Y ) NEWTOWN TOWN ( S U L L I V A N C O U N T Y ) •NCRMANOY TOWN (ST L O U I S C O U N T Y ) NCRTH WAROELL VILLAGE (PEMISCCT C O U N T Y ) N O V E L T Y TOWN (KNOX C O U N T Y ) ORONOGO CITY (JASPER C O U N T Y ) OSAGE TOWNSHIP (HENRY C O U N T Y ) O S B C R N C I T Y (•DE KALB C O U N T Y ) O S G C O O TOWN ( S U L L I V A N C O U N T Y ) OTTERVILLE CITY (COOPER C O U N T Y ) • O V E R L A N D C I T Y (ST L O U I S C O U N T Y ) OWENSVILLE CITY (GASCONADE COUNTY) OZARK T C W N S H I P ( H A R T O N C U U N T Y ) OZARK T C W N S H I P ( T E X A S C C U N T Y ) • P A G E D A L E C I T Y (ST L O U I S C O U N T Y ) PARNELL CITY (NODAwAY C G U N T Y ) PASCULA TOWN ( P E M I S C O T C O U N T Y ) P A S S A I C TCWN ( B A T E S C O U N T Y ) PATTONSBURG CITY (OAVIESS CCUNTY) P A Y N E S V I L L E TOWN (PIKE C O U N T Y ) PENN TOWNSHIP (SULLIVAN C O U N T Y ) PHILLIPSBURG TUWN (LACLEDE C O U N T Y ) P I C K E R I N G TOWN ( N O D A W A Y C O U N T Y ) PIEDMONT CITY (WAYNE C O U N T Y ) PIERCE CITY CITY (LAWRENCE COLNTY) PIERCE T O W N S H I ? (TEXAS C O U N T Y ) PILOT GROVE CITY (COOPER C O U N T Y ) • P I N E LAWN C I T Y (ST L O U I S C O U N T Y ) PINEY TOWNSHIP (TEXAS C G U N T Y ) PLEASANT HILL TGWNSHIP (SULLIVAN C O U N T Y ) PGLK T O W N S H I P ( S U L L I V A N C O U N T Y ) MISSOLRI -122- MISSOURI TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING PCPLAR BLUFF CITY (BUTLER COUNTY) POTOSI CITY (WASHINGTON COUNTY) PRINCETON CITY (MERCER C O U N T Y ) PURCELL CITY (JASPER C O U N T Y ) PUROIN TOWN (LINN C O U N T Y ) QUEEN CITY C I T Y ( S C H U Y L E R C C U N T Y ) QUITMAN TOWN ( N O D A W A Y COUNTY) RAVENWOGD CITY (NODAWAY C O U N T Y ) RAYMONOVILLE TOWN (TEXAS C O U N T Y ) RLNICK T O W N ( R A N O C L P H COUNTY) RICHLAND C I T Y (•PULASKI C O U N T Y ) RIOGE TCWNSHIP ( C A R R O L L C O U N T Y ) R I V E R M I N E S T O W N (ST F R A N C O I S C O U N T Y ) • R I V E R V I E W V I L L A G E (ST L O U I S C C U N T Y ) •RCCK HILL C I T Y (ST L O U I S C O U N T Y ) RCCKFGRO TOWNSHIP (CARROLL C O U N T Y ) ROCKPORT C I T Y ( A T C H I S O N C O U N T Y ) ROSEBUO CITY ( G A S C O N A D E C O U N T Y ) R G T H V 1 L L E TCWN ( C H A R I T O N C O U N T Y ) RGU6ID0UX TOWNSHIP (TEXAS COUNTY) • R U S H V I L L E TOWN ( B U C H A N A N C O U N T Y ) SALEM T O W N S H I P ( D A V I E S S C O U N T Y ) SALEM T O W N S H I P ( D U N K L I N C O U N T Y ) SARGENT T O W N S H I P ( T E X A S C O U N T Y ) • S C H U E R M A N N H E I G H T S V I L L A G E (ST L O U I S C O U N T Y ) SEDALIA C I T Y ( P E T T I S C O U N T Y ) SEOGEWICKVILLE TOWN (BOLLINGER C O U N T Y ) SENATH C I T Y ( O U N K L I N C O U N T Y ) SEYMOUR C I T Y ( W E B S T E R C O U N T Y ) SHAWNEE T O W N S H I P ( H E N R Y C O U N T Y ) SHERIDAN T C W N S H I P ( O A V I E S S C O U N T Y ) SHERRILL T O W N S H I P ( T E X A S C O U N T Y ) •SIBLEY TOWN (JACKSON C O U N T Y ) SKIOMORE C I T Y ( N O D A W A Y COUNTY) SMITHTON C I T Y ( P E T T I S C O U N T Y ) SOMERSET T O W N S H I P ( M E R C E R C O U N T Y ) S O U T H G I F F O R O TOWN (MACCN C O U N T Y ) SCUTH WEST C I T Y TCWN ( M C O O N A L C C O U N T Y ) SPICKARDSVILLE CITY ( G R U N D Y C C U N T Y ) •ST ANN C I T Y (ST L C U I S C O U N T Y ) •ST JOHN C I T Y (ST L O U I S C O U N T Y ) •ST J O S E P H C I T Y ( B U C H A N A N C O U N T Y ) •ST L O U I S C I T Y ST ROBERT C I T Y ( P U L A S K I C O U N T Y ) STEELE C I T Y ( P E M I S C O T C O U N T Y ) STOKES M O U N C T O W N S H I P ( C A R R O L L C O U N T Y ) S T O U T S V I L L E TOWN ( M O N R O E C O U N T Y ) •SUGAR C R E E K C I T Y ( J A C K S O N C O U N T Y ) SUGARTREE T O W N S H I P ( C A R R O L L C C U N T Y ) • S L L L I V A N C I T Y (*FRANKLIN C O U N T Y ) MISSOLRI -12 3- MISSOURI U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS SUMMERSVILLE CITY (•TEXAS COUNTY) SWEET S P R I N G S CITY (SALINE C O U N T Y ) SYRACUSE TOWN (MORGAN C O U N T Y ) TARKIC CITY (ATCHISON C O U N T Y ) • T A R L N E Y L A K E S TUWN ( J A C K S O N C C U N T Y ) TAYLOR TOWNSHIP (GRUNDY C O U N T Y ) TAYLOR TOWNSHIP (SULLIVAN COUNTY) TEBO T O W N S H I P ( H E N R Y C O U N T Y ) THAYER CITY (OREGCN C O U N T Y ) • T I M E S 3 E A C H C I T Y (ST L O U I S C O L N T Y ) T I N D A L L TOWN ( G R U N D Y C O U N T Y ) TIPTON CITY (MONITEAU C O U N T Y ) TRENTON CITY (GRUNDY C O U N T Y ) TRENTON TOwNSHIP (GRUNDY C O U N T Y ) TROTTER TOWNSHIP (CARROLL CCUNTY) U M C N TOWNSHIP (NCOAWAY COUNTY) UNION TOWNSHIP (SULLIVAN O O U N T Y ) UPTON TOWNSHIP (TEXAS C O U N T Y ) • V A L L E Y PARK C I T Y (ST L O U I S C O U N T Y ) VAN HORN T O W N S H I P ( C A R R O L L C O U N T Y ) • V E L O A V I L L A G E (ST L O U I S C O U N T Y ) VERCNA TOWN ( L A W R E N C E C G U N T Y ) VERSAILLES CITY (MORGAN COUNTY) VIENNA T O W N ( M A R I E S C C U N T Y ) • V I N I T A P*RK C I T Y (ST L O U I S C O U N T Y ) WACG TOWN ( J A S P E R C O U N T Y ) WAKENOA TOWN ( C A R R O L L C O U N T Y ) WAKENCA T G W N S H I P ( C A R R O L L C C U N T Y ) W A R D E L L TOWN ( P E M I S C O T C O U N T Y ) WARFENSBURG CITY (JOHNSON COUNTY) •WASHINGTON CITY (FRANKLIN CCUNTY) WASHINGTON TOwNSHIP (DAVIESS COUNTY) WASHINGTON TOWNSHIP (NODAWAY COUNTY) WATSON TOWN (ATCHISON C O U N T Y ) WAYLAND CITY (CLARK C O U N T Y ) WEBB CITY C I T Y ( J A S P E R C O U N T Y ) • W E L L S T O N C I T Y (ST L O U I S C O U N T Y ) wESTBORO TOWN (ATCHISON C O U N T Y ) W H I T E OAK T O W N S H I P ( H E N R Y C C U N T Y ) W I L S O N C I T Y TOWN ( M I S S I S S I P P I C O U N T Y ) • W I N C H E S T E R C I T Y (ST L O U I S C C U N T Y ) WINDSOR CITY (HENRY C O U N T Y ) WINDSOR TOWNSHIP (HENRY C O U N T Y ) WINONA C I T Y (SHANNON C O U N T Y ) • W O O D S O N T E R R A C E C I T Y (ST L O U I S C O U N T Y ) WGOLDRIDGE TOWN (COOPER C O U N T Y ) W C R T H TOWN ( W O R T H C O U N T Y ) WYACONDA C I T Y (CLARK C O U N T Y ) WYATT CITY ( M I S S I S S I P P I C O U N T Y ) ZALMA TGWN ( B O L L I N G E R C O U N T Y ) MISSOLRI -12<*- TREASURY LISTING MISSOURI U . S . OEPARTMENT ELIGIBLE UMNCCRPORATEO AREAS STATE RECORO COUNT= 433 MISSOLRI GOVERNMENTS OF THE FOLLOWING ATCHISON COUNTY BARTON COUNTY •BUCHANAN COUNTY CARROLL COUNTY CLARK COUNTY COOPER COUNTY DAVIESS COUNTY OCUGLAS COUNTY GRUNDY COUNTY HENRY COUNTY HOWARD COUNTY •JACKSCN COUNTY JASPER COUNTY JCHNSCN COUNTY KNOX COUNTY LACLEOE COUNTY LINN COUNTY LIVINGSTON COUNTY MACGN COUNTY MADISON COUNTY MARIES COUNTY MARION COUNTY MERCER COUNTY MISSISSIPPI COUNTY MCNITEAU COUNTY MONROE COUNTY OREGON COUNTY PEMISCOT COUNTY PETTIS COUNTY PIKE OOUNTY PULASKI COUNTY RANDOLPH COUNT Y RIPLEY COUNTY SCHUYLER OOUNTY SHANNON COUNTY ST FRANCUI S COUNTY SULLIVAN COUNTY TEXAS COUNTY WASHINGTON COUNTY OF THE COUNTIES TREASURY LISTING U . S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF MONTANA CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING ANACONOA C I T Y (DEER LODGE C O U N T Y ) B O U L D E R TOWN ( J E F F E R S O N C O U N T Y ) B R O A D U S TOWN ( P O W D E R R I V E R C O L N T Y ) B U T T E C I T Y ( S I L V E R BOW C O U N T Y ) D A R B Y TGWN ( R A V A L L I C O U N T Y ) D R U M M G N D TOWN ( G R A N I T E C O U N T Y ) EKALAKA TUWN ( C A R T E R C O L N T Y ) E N N I S TGWN ( M A D I S C N C O U N T Y ) EUREKA T O W N ( L I N C C L N C O U N T Y ) H A M I L T O N C I T Y (RAVALLI C O U N T Y ) HOT S P R I N G S TOWN ( S A N D E R S C C U N T Y ) JUDITH GAP CITY (WHEATLAND C O U N T Y ) LIB6Y CITY (LINCOLN C O U N T Y ) PHILIPSBURG CITY (GRANITE COUNTY) R E X F O R D TGWN ( L I N C O L N C O U N T Y ) ST I G N A T I U S TOWN (LAKE C O U N T Y ) S T E V E N S V I L L E TOWN ( R A V A L L I C O U N T Y ) TROY TOWN ( L I N C O L N C O U N T Y ) W A L K E R V I L L E C I T Y ( S I L V E R BOW C O U N T Y ) W H I T E S U L P H U R SP RG S C I T Y ( M E A G H E R C U U N T Y ) W I N N E T T TOWN ( P E T H U L E U M C O U N T Y ) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES CARTER COUNTY DEER L O D G E C O U N T Y GARFIELD COUNTY GLACIER COUNTY GRANITE C O U N T Y LI NCOLN C O U N T Y MEAGHER COUNTY PETROLEUM COUNTY RAVALLI C O U N T Y S I L V E R BOW C O U N T Y STATE RECCRO COUNT= 31 MONTANA 12,6 MONTANA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF NEBRASKA CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME AODISON TOWNSHIP (KNOX C O U N T Y ) ALGERNON TOWNSHIP (CUSTER COUNTY) ALVC VILLAGE (CASS C O U N T Y ) ANDERSON TOWNSHIP (THURSTON COUNTY) ANSLEY TOWNSHIP (CUSTER COUNTY) ANSLEY VILLAGE (CUSTER C O U N T Y ) ARCADIA TOWNSHIP (VALLEY C O U N T Y ) ARCAOIA VILLAGE (VALLEY COUNTY) ARIZONA TOWNSHIP (BURT C O U N T Y ) ATLANTA VILLAGE (PHELPS COUNTY) AVOCA VILLAGE (CASS C O U N T Y ) BARAOA VILLAGE (RICHARDSON COUNTY) BARTLETT VILLAGE (WHEELER COUNTY) BEE VILLAGE (SEWARD C O U N T Y ) 3ISMARK TOWNSHIP (CUMING COUNTY) BLACKBIRO TOWNSHIP (THURSTON COUNTY) 8LAINE TOWNSHIP (CUMING C O U N T Y ) BLUE SPRINGS TOWNSHIP (GAGE CCUNTY) BLUE SPRINGS VILLAGE (GAGE COUNTY) BOHEMIA TOWNSHIP (KNOX C O U N T Y ) BREWSTER VILLAGE (BLAINE COUNTY) BROAOWATER CITY (MORRILL COUNTY) BROCK VILLAGE (NEMAHA C O U N T Y ) 3R0WNVILLE VILLAGE (NEMAHA COUNTY) BRYAN TOWNSHIP (THURSTON COUNTY) BURTON VILLAGE (KEYA PAHA CGUNTY) CAIRO VILLAGE (HALL C O U N T Y ) CHAMBERS TOWNSHIP (HOLT COUNTY) CHESTER TOWNSHIP (SAUNOERS COUNTY) CLIFF TOWNSHIP (CUSTER C O U N T Y ) CCDY VILLAGE (CHERRY C O U N T Y ) COLEMAN TOwNSHIP (HOLT COUNTY) CCMSTUCK TOWNSHIP (CUSTER COUNTY) CGNCORO TOWNSHIP (DIXON COUNTY) CRAB ORCHARD VILLAGE (JOHNSCN COUNTY) CRAIG TOWNSHIP (BLRT C O U N T Y ) CRAIG VILLAGE (BURT C O U N T Y ) CREIGHTGN TOWNSHIP (KNOX COUNTY) CROFTGN VILLAGE (KNOX COUNTY) CUMING TOWNSHIP (CUMING COUNTY) CUSHING VILLAGE (HOWARD COUNTY) DAWES TOWNSHIP (THURSTON COUNTY) DECATUR TOWNSHIP (BURT COUNTY) DELIGHT TCWNSHIP (CUSTER COUNTY) NEBRASKA -12 7- NEBRASKA FOLLOWING U . 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OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING DILLER VILLAGE (JEFFERSON COUNTY) D I X O N V I L L A G E (DIXON C O U N T Y ) D G L P H I N T G W N S H I P (KNOX C O U N T Y ) DCUGLAS GROVE TOWNSHIP (CUSTER C O U N T Y ) D C W L I N G T O W N S H I P (KNOX C O U N T Y ) D U B O I S V I L L A b E (PAWNEE C O U N T Y ) DUNNING VILLAGE (BLAINE C O U N T Y ) LAST C U S T E R T O W N S H I P ( C U S T E R C O U N T Y ) EASTERN TOWNSHIP (KNOX C O U N T Y ) ELKHORN TOWNSHIP (CUMING C O U N T Y ) ELYRIA V I L L A G E ( V A L L E Y C O U N T Y ) ERICSON VILLAGE (WHEELER C O U N T Y ) FLOURNOY TOWNSHIP (THURSTON C C U N T Y ) F R A N C I S T O W N S H I P (HOLT C O U N T Y ) F R A N K F O R T T O W N S H I P (KNOX C O U N T Y ) GANCY V I L L A G E (LOGAN C O U N T Y ) GARFIELD TOWNSHIP (CUMING C C U N T Y ) GARRISON V I L L A G E ( B U T L E R C O U N T Y ) GENGA C I T Y ( N A N C E C O U N T Y ) GENCA T G W N S H I P (NANCE C O U N T Y ) GERANIUM T O W N S H I P ( V A L L E Y C O U N T Y ) GRANT T O W N S H I P ( C U M I N G C O U N T Y ) GREELEY CENTER VILLAGE (GREELEY C O U N T Y ) GREEN V A L L E Y T O W N S H I P ( H O L T C C U N T Y ) GREENWOOD VILLAGE (CASS C O U N T Y ) G U I D E ROCK V I L L A G E ( W E B S T E R C G U N T Y ) HAOAR V I L L A G E ( P I E R C E C G U N T Y ) HAR6INE VILLAGE (JEFFERSON C O U N T Y ) H A R R I S O N T O W N S H I P (HALL C O U N T Y ) HARRISON VILLAGE (SIOUX C O U N T Y ) HERRICK T O W N S H I P (KNOX C O U N T Y ) HILL T O W N S H I P (KNOX C O U N T Y ) HOLT CREEK T O W N S H I P ( H O L T C C U N T Y ) H O O K E R T O W N S H I P (GAGE C O U N T Y ) HCSKINS VILLAGE U A Y N E C O U N T Y ) ISLAND G R O V E T O W N S H I P ( G A G E C C U N T Y ) J E F F E R S O N T O W N S H I P (KNOX C O U N T Y ) JULIAN V I L L A G E (NEMAHA C O U N T Y ) KILGORE V I L L A G E ( C H E R R Y C O U N T Y ) LAKE T O W N S H I P (HALL C O U N T Y ) LILLIAN TOWNSHIP (CUSTER C O U N T Y ) LINWOCD TOWNSHIP (BUTLER C O U N T Y ) LOGAN T O W N S H I P (BURT C O U N T Y ) LOGAN T O W N S H I P ( C O M I N G C O U N T Y ) LOGAN T G W N S H I P ( D I X O N C G U N T Y ) L C G A N T O W N S H I P (KNOX C O U N T Y ) LOUP T O W N S H I P ( C U S T E R C O U N T Y ) MARTIN T O W N S H I P (HALL C O U N T Y ) MA.YFIELG T O W N S H I P (HALL C O U N T Y ) MCLEAN VILLAGE (PIERCE C O U N T Y ) NEBRASKA 10 « -12 3- NEBRASKA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS MERRIMAN VILLAGE (CHERRY COUNTY) MERRY TOWNSHIP (THURSTON C O U N T Y ) MIDLAND TOWNSHIP (GAGE C O U N T Y ) MONTEREY TOWNSHIP (CUMING COUNTY) NELIGH TOWNSHIP (CUMING C O U N T Y ) NEMAHA VILLAGE (NEMAHA C O U N T Y ) NCRTH LOUP TOWNSHIP (VALLEY CCUNTY) NCRTH LCUP VILLAGE (VALLEY COUNTY) OAK CREEK TOWNSHIP (BUTLER COUNTY) OAKLAND CITY (BURT C O U N T Y ) OAKLANO TOWNSHIP (BURT C O U N T Y ) OBERT VILLAGE (CEOAR C O U N T Y ) OCTAVIA VILLAGE (BUTLER COUNTY) OMAHA TOWNSHIP (THURSTON COUNTY) PENOER TOWNSHIP (THURSTCN COUNTY) PENOER VILLAGE (THURSTON COUNTY) PEGRIA TOWNSHIP (KNOX C C U N T Y ) PERRY TOWNSHIP (THURSTON COUNTY) PERSHING TOWNSHIP (BURT COUNTY) PERU CITY (NEMAHA C C U N T Y ) PETERSBURG VILLAGE (BOONE CGUNTY) PIERCE CITY (PIERCE C O U N T Y ) PLUM CREEK TOWNSHIP (BUTLER CCUNTY) PRESTON VILLAGE (RICHARDSON CCUNTY) PRIMROSE VILLAGE (BOONE COUNTY) PROSSER VILLAGE (ADAMS COUNTY) RAYMONO TOWNSHIP (KNOX C O U N T Y ) RIVERSIDE TOWNSHIP (BURT COUNTY) RIVERSIDE TCWNSHIP (GAGE COUNTY) RCSALIE VILLAGE (THURSTON COUNTY) RULC CITY (RICHARCSGN C O U N T Y ) RYNC TOWNSHIP (CUSTER C O U N T Y ) SALEM VILLAGE (RICHARDSCN COUNTY) SCOTIA VILLAGE (GREELEY COUNTY) SHERMAN TOWNSHIP (CUMING COUNTY) SHUBERT VILLAGE (RICHARDSON CCUNTY) SILVER CREEK TOWNSHIP (EURT CCUNTY) SPADE TOWNSHIP (KNOX C O U N T Y ) SPALDING VILLAGE (GREELEY CCUNTY) SPARTA TOWNSHIP (KNOX C G U N T Y ) SPRING CREEK TOWNSHIP (CUSTER C O U N T Y ) STEELE CITY VILLAGE (JEFFERSON C O U N T Y ) STEINAUER VILLAGE (PAWNEE CGUNTY) STELLA VILLAGE (RICHARDSON COUNTY) STUART TOWNSHIP (HOLT C O U N T Y ) SURPRISE VILLAGE (BUTLER COUNTY) TAMCRA VILLAGE (SEWARD COUNTY) THAYER TOWNSHIP (THURSTON COUNTY) THURSTON VILLAGE (THURSTON COUNTY) VALLEY TOwNSHIP (KNOX C C U N T Y ) NEBRASKA -12 9- NEBRASKA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING VALPARAISO VILLAGE (SAUNDERS COUNTY) VERCIGRE T O W N S H I P (KNOX C O U N T Y ) VEROIGRE V I L L A G E (KNOX C O U N T Y ) VICTORIA T O w N S H I P ( C U S T E R C O U N T Y ) WALNUT G R O V E T O W N S H I P (KNOX C C U N T Y ) WALTHILL V I L L A G E ( T H U R S T O N C O L N T Y ) W A S H I N G T O N T O W N S H I P (KNOX C C U N T Y ) WAYNE CITY ( W A Y N E C O U N T Y ) WESTERN T O W N S H I P (KNOX C O U N T Y ) WESTERVILLE TOWNSHIP (CUSTER COUNTY) WINNEBAGO TOWNSHIP (THURSTON COUNTY) WINNEfcAGO V I L L A G E ( T H U R S T O N C C U N T Y ) WCOD LAKE V I L L A G E ( C H E R R Y C O U N T Y ) UMNCCRPORATEO AREAS OF THE FOLLOWING COUNTIES BLAINE C O U N T Y BOONE COUNTY BURT C O U N T Y CHERRY COUNTY GRANT COUNTY GREELEY COUNTY JOHNSON COUNTY KEYA PAHA C C U N T Y KNOX C O U N T Y MCPHERSON COUNTY RICHARDSON COUNTY SIOUX C O U N T Y THURSTON C O U N T Y WAYNE C O U N T Y WHEELER C O U N T Y STATE RECCRO COUNT= 172 NEBRASKA 13 0- NEBRASKA U . S . OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF NEVAOA CITIES* TOWNS ANO TOWNSHIPS WITH COUNTY NAME FOLLOWING ELY CITY (WHITE PINE COUNTY) GABBS CITY (NYE C C U N T Y ) LOVELOCK CITY (PERSHING COUNTY) •NORTH LAS VEGAS CITY (CLARK COUNTY) YERINGTGN CITY (LYON C O U N T Y ) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES WHITE PINE COUNTY STATE RECORD COUNT= 6 NEVADA 13 1- NEVAOA U . S . OEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING STATE OF NEW HAMPSHIRE CITIES* TCWNS ANO TOWNSHIPS W I T H CCUNTY NAME FOLLOWING BERLIN CITY (COOS C O U N T Y ) CHATHAM TGWN ( C A R R O L L C C U N T Y ) C L A R K S V I L L E TOWN (COOS C O U N T Y ) C C L E B R O G K TOWN (CCOS C O U N T Y ) DUMMER TOWN ( C O G S C O U N T Y ) E A S T O N TOWN ( G R A F T O N C O U N T Y ) ERRCL TOWN ( C O O S C O U N T Y ) GGRHAM T O W N ( ( O O S C G U N T Y ) L A N C A S T E R TOWN (COOS C O U N T Y ) LISBON TOWN ( G R A F T O N C U U N T Y ) L I T T L E T O N TOWN ( G R A F T O N C O U N T Y ) • MANCHESTER C I T Y (H I L L S b O R O U G H C O U N T Y ) •NASHUA C I T Y ( H I L L S B O R O U G H C C U N T Y ) N O R T H U M B E R L A N D TOWN ( C O O S C C U N T Y ) U R F G R D TOWN ( G R A F T O N C O U N T Y ) STRATFORD TOWN (CCOS C O U N T Y ) WOODSTOCK TOWN ( G R A F T U N C O U N T Y ) UMNCCRPORATEO AREAS OF THE FOLLOWING COUNTIES CCOS COUNTY STATE RECORD COUNT= 18 NEW HAMPSHIRE 132- NEW HAMPSHIRE U . 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OEPARTMENT OF THE ELIGIBLE GOVERNMENTS TREASURY LISTING STATE OF NEW JERSEY CITIES* TOWNS ANO TOWNSHIPS WITH CCUNTY NAME FOLLOWING ABSECCN CITY (ATLANTIC C O U N T Y ) ALLOWAY TOWNSHIP (SALEM C O U N T Y ) ALPHA BOROUGH (WARREN C O U N T Y ) ASBURY PARK CITY (MONMOUTH COUNTY) ATLANTIC CITY CITY (ATLANTIC COUNTY) AUOUBCN BOROUGH (CAMDEN COUNTY) AUOUSON PARK BOROUGH (CAMDEN COUNTY) BARRINGTON BOROUGH (CAMDEN COUNTY) BASS RIVER TOWNSHIP (UURLINGTCN C O U N T Y ) BAYONNE CITY (HUDSON C O U N T Y ) BELLEVILLE TOWN (ESSEX C O U N T Y ) BELL MAW R BOROUGH (CAMOEN COUNTY) BERGENFIELD BOROUGH (8ERGEN CCUNTY) BERLIN BOROUGH (CAMOEN COUNTY) -BERLIN TOWNSHIP (CAMDEN C O U N T Y ) BEVERLY CITY (BURLINGTON COUNTY) BLAIRSTCWN TOWNSHIP (WARREN CCUNTY) BLOOMFIELD TOWN (ESSEX C O U N T Y ) .8CG0TA BOROUGH (BERGEN C O U N T Y ) 'BCONTCN TOWN (MORRIS C O U N T Y ) •8RIDGET0N CITY (CUMBERLAND COUNTY) •BRIGANTINE CITY (ATLANTIC CCUNTY) '8R00KLAWN BCRCUGH (CAMDEN COUNTY) 'BUENA BOROUGH (ATLANTIC C O U N T Y ) 'BUENA VISTA TOWNSHIP (ATLANTIC C O U N T Y ) 'BURLINGTON CITY (bURLINGTON CCUNTY) 'BURLINGTON TOWNSHIP (BURLINGTON C O U N T Y ) 'SUTLER BOROUGH (MORRIS C O U N T Y ) 'CAMDEN CITY (CAMOEN C O U N T Y ) CAPE MAY CITY (CAPE MAY COUNTY) 'CARL5TADT BOROUGH (BERGEN COUNTY) 'CARNEYS POINT TWP (SALEM COUNTY) 'CARTERET BOROUGH (MIDDLESEX CCUNTY) 'CHESILHURST bCRGUGH (CAMOEN CCUNTY) 'CHESTER BOROUGH (MORRIS COUNTY) 'CHESTERFIELD TOWNSHIP (bURLlNGTONi COUNTY) 'CLAYTCN 3CR0UGH (GLOUCESTER CCUNTY) 'CLIFTON CITY (PASSAIC COUNTY) 'CCLLINGSWCOO BOROUGH (CAMOEN CUUNTY) 'COMMERCIAL TOWNSHIP (CUMBERLAND C O U N T Y ) 'CGREIN CITY CITY (ATLANTIC COLNTY) 'DEERFIELD TOwNSHIP (CUMBERLANC C O U N T Y ) 'OELANCO TOWNSHIP (BURLINGTON COUNTY) 'DENVILLE TOWNSHIP (MORRIS COUNTY) JERSEY 13 3- U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS • DEPTFLRD TOWNSHIP (GLOUCESTER COUNTY ) • O C V E R TOWN ( M O R R I S C O U N T Y ) •DGWNE TOWNSHIP (CUMBERLAND C O U N T Y ) •DUMONT B O R O U G H (BERGEN C O U N T Y ) • OUNELLEN B O R O U G H (MIDOLESEX C C U N T Y ) • EAST NEWARK B O R O U G H ( H U O S O N C C U N T Y ) •EAST ORANGE CITY (ESSEX C O U N T Y ) •EAST RUTHERFORD BCROUGH (BERGEN C O U N T Y ) •EATCNTOWN BOROUGH (MONMOUTH CCUNTY) •ECGEwATER BOROUGH (BERGEN COUNTY) •EOISON TOWNSHIP (MIDOLESEX C O U N T Y ) •EGG HARBOR C I T Y ( A T L A N T I C C O U N T Y ) •EGG HARBOR T O W N S H I P ( A T L A N T I C C O U N T Y ) • E L I Z A B E T H CITY ( U M G N C O U N T Y ) • ELK TGWNSHIP ( G L O U C E S T E R C O U N T Y ) • E L M E R B O R O U G H (SALEM C O U N T Y ) • E L M W G C O PARK E O R O L G H ( B E R G E N C O U N T Y ) •ELSIN60R0 TOWNSHIP (SALEM C O U N T Y ) •EMERSON BORCUGH (BERGEN C C U N T Y ) •ESTELL MANOR CITY (ATLANTIC C O U N T Y ) • FAIRFIELD TOWNSHIP (CUMBERLAND C O U N T Y ) •FAIRVIEW B O R O U G H (BERGEN C O U N T Y ) •FIELOSBORG bOROUGH (BURLINGTON C O U N T Y ) •FLORENCE TOWNSHIP (BURLINGTON C O U N T Y ) •FCLSOM B O R C U G H (ATLANTIC C O U N T Y ) FRANKLIN B O R O U G H ( S U S S E X C O U N T Y ) •FRANKLIN TGWNSHIP (GLOUCESTER C O U N T Y ) •FRANKLIN TCwNSHIP (SOMERSET C C U N T Y ) • F R A N K L I N T O W N S H I P (WARREN C O U N T Y ) •GALLOWAY T O W N S H I P ( A T L A N T I C C C U N T Y ) •GARFIELD CITY (BERGEN C C U N T Y ) •GARWOOD B O R O U G H (UNION C O U N T Y ) • G I 3 B S B 0 R 0 B O R O U G H (CAMDEN C C U N T Y ) •GLASSBORO BOROUGH (bLOUCESTER C O U N T Y ) GLEN G A R D N E R b O R O U G H ( H U N T E R D O N C O U N T Y ) • G L O U C E S T E R C I T Y CITY ( C A M O E N C O U N T Y ) •GLOUCESTER TOWNSHIP (CAMDEN C O U N T Y ) •GREENWICH TOWNSHIP (GLOUCESTER C O U N T Y ) •GREENWICH TOWNSHIP (WARREN C O L N T Y ) • G U T T E N B E R G TOWN ( H U D S O N C O U N T Y ) •HADDON H E I G H T S BOROUGH (CAMDEN C O U N T Y ) •HADDGN TOWNSHIP (CAMDEN C O U N T Y ) •HAINESPORT TOWNSHIP (BURLINGTON C O U N T Y ) •HALEOON BOROUGH (PASSAIC C O U N T Y ) •HAMILTON TOWNSHIP (ATLANTIC C C U N T Y ) • H A M M O N T O N TOWN ( A T L A N T I C C O U N T Y ) •HARDWICK T O W N S H I P ( W A R R E N C C U N T Y ) • H A R R I S O N TOWN (HUDSON C C U N T Y ) •HARRISON TOWNSHIP (GLOUCESTER C O U N T Y ) •HAWTHORNE BURGUGH (PASSAIC COUNTY) NEW JERSEY -134- NEW JERSEY TREASURY LISTING U.S. OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING •HAZLET TOWNSHIP (MONMOUTH COUNTY) • HELMETTA BOROUGH (MIDDLESEX COUNTY) •HI-NELLA BOROUGH (CAMOEN COUNTY) •HILLSIDE TOWNSHIP (UNION COUNTY) •HOBOKEN CITY (HUDSON COUNTY) •HOPE TOWNSHIP (WARREN COUNTY) • HOPEWELL TOWNSHIP (CUMBERLAND COUNTY) •INDEPENDENCE TOWNSHIP (WARREN COUNTY) •IRVINGTON TOWN (ESSEX COUNTY) •JERSEY CITY CITY (HUOSON COUNTY) •KENILWORTH BOROUGH (UNION COUNTY) • KEYPORT BOROUGH (MONMOUTH COUNTY) •KNOWLTON TOWNSHIP (WARREN COUNTY) LAMBERTVILLE CITY (HUNTERDON COUNTY) •LAWNSIDE BOROUGH (CAMOEN COUNTY) • LAWRENCE TOWNSHIP (CUMBERLAND COUNTY) • LINCOLN PARK 80R0UGH (MORRIS COUNTY) •LINDEN CITY (UNION COUNTY) •LITTLE FERRY 80R0LGH (BERGEN COUNTY) •LGOI BOROUGH (BERGEN COUNTY) •LOGAN TCWNSHIP (GLOUCESTER COUNTY) •LOWER ALLOWAYS CREEK TWP (SALEM COUNTY) •LYNDHURST TOWNSHIP (BERGEN COUNTY) •MAGNOLIA BOROUGH (CAMOEN COUNTY) •MANSFIELD TOWNSHIP (WARREN COUNTY) • MANTUA TOWNSHIP (GLOUCESTER CCUNTY) • MAURICE RIVER TOWNSHIP (CUMBERLAND COUNTY) •MAYWOGD BOROUGH (BERGEN COUNTY) •MERCHANTVILLE 30RCUGH (CAMDEN COUNTY) •MIOOLESEX BOROUGH (MIDDLESEX COUNTY) •MIDLAND PARK BOROUGH (BERGEN COUNTY) •MILLVILLE CITY (CUMBERLAND COUNTY) •MINE HILL TGWNSHIP (MORRIS COUNTY) •MGNROE TOWNSHIP (GLOUCESTER CCUNTY) •MONROE TOWNSHIP (MIDDLESEX COLNTY) •MCONACHIE BOROUGH (BERGEN COUNTY) •MOUNT ARLINGTON 3CR0UGH (MORRIS COUNTY) •MCUNT EPHRAIM BORCUGH (CAMDEN COUNTY) •MULLILA TOWNSHIP (ATLANTIC COUNTY) •NATIONAL PARK BORCUGH (GLOUCESTER COUNTY) •NEPTUNE TOWNSHIP (MONMOUTH COUNTY) •NETCONG BOROUGH (MORRIS COUNTY) •NEW BRUNSWICK CITY (MIOOLESEX COUNTY) •NEW HANOVER TOWNSHIP (BURLINGTON COUNTY) •NEW MILFORD BORCUGH (BERGEN CCUNTY) •NEWARK CITY (ESSEX COUNTY) •NEWFIELO BOROUGH (GLOUCESTER COUNTY) •NCRTH ARLINGTON 8CR0UGH (aERGEN COUNTY) •NORTH BERGEN TOWNSHIP (HUDSCN COUNTY) •NCRTH HANOVER TOWNSHIP (BURLINGTON COUNTY) NEW JERSEY -13 5- NEW JERSEY U.S. OEPARTMENT ELIGI3LE OF T H E GOVERNMENTS TREASURY LISTING •NORTHFIELD CITY (ATLANTIC CCUNTY) • NCRTHVALE BOROUGH (BERGEN COUNTY) •OAKLANO HORGUGH (BERGEN C O U N T Y ) • O A K L Y N B O R O U G H (CAMDEN C O U N T Y ) •OLO B R I D G E TWP ( M I D D L E S E X C C U N T Y ) •ULOMANS TOWNSHIP (SALEM C O U N T Y ) •ORANGE CITY (ESSEX C O U N T Y ) • OXFORD T O W N S H I P (WARREN C O U N T Y ) •PAHAQUARRY TOWNSHIP (WARREN C C U N T Y ) • P A L I S A D E S PARK B O R O U G H ( B E R G E N C O U N T Y ) •PALMYRA 3 0 R C U G H ( B U R L I N G T O N C C U N T Y ) •PASSAIC CITY (PASSAIC C O U N T Y ) • PATERSON CITY (PASSAIC C O U N T Y ) • P A U L S B O R O B O R C U G H ( G L O U C E S T E R CO U N T Y ) •PEAPACK G L A D S T O N E B O R O U G H ( S O M E R S E T C O U N T Y ) •PEMBERTON BOROUGH (BURLINGTON C O U N T Y ) •PENNS GROVE BOROUGH (SALEM C O U N T Y ) • PENNSAUKEN TOWNSHIP (CAMDEN C C U N T Y ) •PENNSVILLE TOWNSHIP (SALEM C O U N T Y ) •PEQUANNOCK TOWNSHIP (MORRIS C C U N T Y ) •PERTH AMBOY CITY (MIDDLESEX C C U N T Y ) • P H I L L I P S B U R G TOWN ( W A R R E N C C U N T Y ) • PINE V A L L E Y B O R O U G H ( C A M O E N C C U N T Y ) •P1SCATAWAY TOWNSHIP (MIDDLESEX C O U N T Y ) •PITMAN b O R O U G H ( G L O U C E S T E R C O U N T Y ) •PITTSGROVE TOWNSHIP (SALEM COLNTY) • P L A I N F I E L D C I T Y (ONION C O U N T Y ) • PLEASANT VILLE CITY ( A T L A N T I C C O U N T Y ) •PCHATCONG TGWNSHIP (WARREN C O U N T Y ) •POMPTON LAKES BOROUGH (PASSAIC C O U N T Y ) • P R O S P E C T PARK B O R C U G H ( P A S S A I C C O U N T Y ) •RAHWAY CITY (UNION C O U N T Y ) •RIOGEFIELO BOROUGH (UERGEN COUNTY) •RIDGEFIELD PARK VILLAGE (BERGEN C O U N T Y ) •RIVEROALE BOROUGH (MORRIS COUNTY) •RIVERSIDE TOWNSHIP (BURLINGTON C O U N T Y ) •RIVERTON BOROUGH (oURLINGTON C O U N T Y ) • R G C H E L L E PARK T O W N S H I P ( J E R G E N C O U N T Y ) • ROCKAWAY B O R O U G H ( M O R R I S C O U N T Y ) •ROCKAWAY T O W N S H I P ( M O R R I S C O U N T Y ) •RCCKLEIGH BOROUGH (BERGEN CGUNTY) • R O S E L L E J O R C U G H (LNION C O U N T Y ) • R O S E L L E PARK B O R O U G H ( U N I O N C O U N T Y ) •RCXBURY TOWNSHIP (MORRIS C O U N T Y ) •RUNNEMEDE B O R O U G H (CAMDEN C G U N T Y ) •RUTHERFORD bOROUGH (BERGEN COUNTY) •SAODLE BROOK TOWNSHIP (BERGEN C O U N T Y ) • S A L E M CITY ( S A L E M C O U N T Y ) • S A Y R E V I L L E B O R O U G H (MI D O L E S E X C O U N T Y ) • S E C A U C U S TOWN (HUCSC.N C O U N T Y ) NEW JERSEY -13 6- NEW JERSEY U.S. OEPARTMENT ELIGIBLE NEW OF THE GOVERNMENTS TREASURY LISTING •SHILOH BOROUGH (CUMBERLAND COUNTY) •SO H A C K E N S A C K T O W N S H I P ( B E R G E N C O U N T Y ) •SOUTH AM80Y CITY (MIOOLESEX C C U N T Y ) • SOUTH HARRISON T O W N S H I P (GLOUCESTER C O U N T Y ) • SOUTH PLAINFIELO B O R O U G H (MIDOLESEX C O U N T Y ) •SOUTH RIVER BOROUGH (MIOOLESEX C O U N T Y ) S O U T H T O M S R I V E R B O R O U G H (OCEAN C O U N T Y ) •SPRINGFIELO TOWNSHIP (BURLINGTON COUNTY) • STRATFORO B O R O U G H (CAMDEN COUNTY) •SWEOESBORO BOROUGH (GLOUCESTER C O U N T Y ) •TETEREORO BOROUGH (BERGEN COUNTY) •TCTGWA B O R O U G H ( P A S S A I C C O U N T Y ) • TRENTON CITY (MERCER C O U N T Y ) • UNION BEACH BOROUGH (MONMOUTH C O U N T Y ) • U M C N CITY C I T Y ( H U D S O N C O U N T Y ) • UNION TOWNSHIP ( U M G N COUNTY) •UPPER OEERFIELD TOWNSHIP (CUMBERLAND C O U N T Y ) • U P P E R P I T T S G R O V E TWP ( S A L E M C C U N T Y ) • VICTORY G A R D E N S 3 G R O U G H (MORRIS C O U N T Y ) • VINELANO C I T Y (CUMBERLAND COUNTY) •WALOWICK B O R O U G H ( B E R G E N C O U N T Y ) •WALLINGTON BOROUGH (BERGEN COUNTY) •WANAQUE B O R O U G H (PASSAIC C O U N T Y ) •WASHINGTUN TOWNSHIP (BERGEN CCUNTY) •WASHINGTON TOWNSHIP (BURLINGTGN C O U N T Y ) •WASHINGTON TOWNSHIP (GLOUCESTER C O U N T Y ) •WEEHAWKEN TOWNSHIP (HUDSON COUNTY) •WENONAH B O R O U G H (GLOUCESTER C C U N T Y ) • WEST M I L F O R D T O W N S H I P ( P A S S A I C C O U N T Y ) • W E S T NEW YORK TOWN ( H U D S O N C O U N T Y ) •WEST P A T E R S O N B O R O U G H ( P A S S A I C C O U N T Y ) •WESTAMPTON TOWNSHIP (tURLlNGTCN C O U N T Y ) •WESTVILLE BOROUGH (GLOUCESTER COUNTY) •WESTWGOD BOROUGH (bERGEN C O U N T Y ) •WEYMOUTH T O W N S H I P ( A T L A N T I C C C U N T Y ) •WHARTGN B O R O U G H (MORRIS C G U N T Y ) WILDWOOC CITY (CAPE M M Y C O U N T Y ) •WILLINGBURU TOWNSHIP (BURLINGTON C O U N T Y ) • WINFIELD TOWNSHIP (UNION C O U N T Y ) •WINSLGW T O W N S H I P ( C A M D E N C O U N T Y ) •WOOD LYNNE bORUUGH (CAMDEN C O U N T Y ) •WGOO R I D G E E O R U U G H ( B E R G E N C O U N T Y ) W C 0 D 8 I N E B O R O U G H (CAPE M H Y C O L N T Y ) • WC008RIDGE TOWNSHIP (MIDDLESEX C O U N T Y ) •WC0C3URY CITY ( G L O U C E S T E R COUNTY) •WOODBURY H E I G H T S BOROUGH (GLOUCESTER COUNTY) •WCOOLAND TOWNSHIP (GURLINGTCN C O U N T Y ) •WCODSTGuN B O R O U G H (SALEM C O U N T Y ) • WGOLwICH T O W N S H I P ( G L O U C E S T E R C O U N T Y ) • WRIGHTSTOWN BOROUGH (bURLlNGTCN COUNTY) JERSEY -L5;7- NEW JERSEY U . S . OEPARTMENT ELIGIBLE UMNCCRPORATEO AREAS OF THE OF THE GOVERNMENTS FOLLOWING TREASURY LISTING COUNTIES •ATLANTIC C O U N T Y •CAMOEN C O U N T Y • CUMBERLAND COUNTY •ESSEX COUNTY •GLOUCESTER COUNTY •HUDSON COUNTY •MIDOLESEX COUNTY •MORRIS COUNTY •PASSAIC COUNTY •SALEM C O U N T Y •UNION COUNTY •WARREN C O U N T Y STATE RECORD COUNT= 256 NEW JERSEY -13.6- NEW JERSEY U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF NEW MEXICO CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING ALAMOGOROO CITY (CTERO COUNTY) BAYARC VILLAGE (GRANT COUNTY) CENTRAL VILLAGE (GRANT COUNTY) CIMARRON VILLAGE (COLFAX COUNTY) CLOUDCROFT VILLAGE (OTERO COUNTY) COLUMBUS VILLAGE (LUNA COUNTY) DCRA VILLAGE (ROOSEVELT COUNTY) ELIDA TOWN (ROOSEVELT COUNTY) ENCINO VILLAGE (TORRANCE COUNTY) ESPANGLA CITY (•RIO ARRIBA COLNTY) FLOYD VILLAGE (ROCSEVELT COUNTY) FORT SUMNER VILLAGE (OE 3ACA COUNTY) GRANTS TOWN (VALENCIA COUNTY) HATCH VILLAGE (DONA ANA COUNTY) LAS CRUCES CITY (DONA ANA COUNTY) LAS VEGAS CITY (SAN MIGUEL COUNTY) MAGDALENA VILLAGE (SOCORRO COUNTY) MAXWELL VILLAGE (COLFAX COUNTY) MILAN VILLAGE (VALENCIA COUNTY) MCUNTAINAIR TOWN (TORRANCE COUNTY) PECOS VILLAGE (SAN MIGUEL COUNTY) PGRTALES CITY (ROCSEVELT COUNTY) RESERVE VILLAGE (CATRON COUNTY) SAN JON VILLAGE (CUAY COUNTY) SANTA ROSA CITY (GUAOALUPE COLNTY) SCCORRO CITY (SOCCRRO COUNTY) SPRINGER TOWN (COLFAX COUNTY) TUCUMCARI CITY (QUAY COUNTY) TULAROSA VILLAGE (OTEPG COUNTY) VAUGHN TUWN (bJAOALUPE COUNTY) WAGON MOUND VILLAGE (MORA CCUNTY) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES CATFGN COUNTY DE EACA COUNTY GUACALUPE CGUNTY MORA COUNTY OTERO CGUNTY QUAY COUNTY RCOSEVELT L C U N T Y SAN MIGUEL COUNTY SOCCRRO COUNTY STATE RECORD COUNT= AC NEW MEXICO -13.9- NEW MEXICO J U S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF NEW YORK CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING A D A M S TOWN ( J E F F E R S O N C O U N T Y ) ADAMS VILLAGE ( J E F F E R S O N C C U N T Y ) A D O I S C N TOWN ( S T E L 8 E N C O U N T Y ) AODISON VILLAGE (STEUBEN C O U N T Y ) A F T O N TOWN ( C H E N A N G O C O U N T Y ) AFTON VILLAGE (CHENANGO C O U N T Y ) • AKRON VILLAGE (ERIE C O U N T Y ) ALABAMA T O w N ( G E N E S E E C G U N T Y ) •ALBANY CITY ( M L B A N Y C O U N T Y ) • A L O E N TGWN ( E R I E C O U N T Y ) • ALDEN VILLAGE (ERIE C O U N T Y ) A L E X A N O E R TOWN ( G E N E S E E C O U N T Y ) ALEXANDER VILLAGE (GENESEE C O L N T Y ) A L E X A N D R I A bAY V I L L A G E ( J E F F E R S O N C O U N T Y ) A L E X A N D R I A TOWN ( J E F F E R S O N C O U N T Y ) ALFRED TOWN (ALLEGANY C O U N T Y ) ALFREC VILLAGE (ALLEGANY C O U N T Y ) A L L E G A N Y TOWN ( C A T T A R A U G U S C O U N T Y ) ALLEGANY VILLAGE ( C A T T A R A U G U S C O U N T Y ) ALMA TOWN ( A L L E G A N Y C O U N T Y ) ALMOND TOwN (ALLEGANY C G U N T Y ) ALMOND VILLAbE (•ALLEGANY C O U N T Y ) A L T A M C N T TOWN ( F R A N K L I N C O U N T Y ) A L T C N A TOWN ( C L I N T O N C O U N T Y ) • A M E M A TOWN (UUTCHESS C O U N T Y ) •AMES VILLAGE (MONTGOMERY C O U N T Y ) AMITY TOWN ( A L L E G A N Y C O U N T Y ) •AMSTERDAM CITY ( M C N T G C M E R Y C O L N T Y ) • A M S T E R D A M TOWN ( M C N T G C M E R Y C O L N T Y ) ANCRAM T O W N ( C O L U M B I A C O U N T Y ) ANDES TOWN ( D E L A W A R E C O U N T Y ) ANDES VILLAGE (DELAWARE C G U N T Y ) ANDCVER TOWN ( A L L E G A N Y C O U N T Y ) ANDOVER V I L L A G E ( A L L E G A N Y C O U N T Y ) ANGELICA TOWN ( A L L E G A N Y C U U N T Y ) ANGELICA V I L L A G E ( A L L E G A N Y C O U N T Y ) • A N G O L A V I L L A G E (ERIE C O U N T Y ) • A N N S V I L L E TOwN ( O N E I O A C O U N T Y ) A N T W E R P TOWN ( J E F F E R S O N C O U N T Y ) ANTWERP V I L L A G E ( J E F F E R S O N C O L N T Y ) • A R C A O I A TOWN ( W A Y N E C O U N T Y ) ARGYLL T O W N ( W A S H I N G T O N C O U N T Y ) ARGYLL VILLAGE (WASHINGTON C O L N T Y ) ARKPORT VILLAGE (STEUBEN C O U N T Y ) NEW YCRK -It, j- NEW YORK U . 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OEPARTMENT OF THE ELIGIBLE GOVERNMENTS ARKWRIGHT TOWN (CHAUTAUCJA COUNTY) •ASHFORO TOWN (CATTARAUGUS COUNTY) •ASHLAND TOWN (CHEMUNG C C U N T Y ) ATTICA TOWN (WYOMING C O U N T Y ) ATTICA VILLAGE (WYOMING COUNTY) AUBURN CITY (CAYUGA C O U N T Y ) •AUGUSTA TOWN (ONEIDA C O U N T Y ) AURELIUS TOWN (CAYUGA C O U N T Y ) •AURORA TOWN (ERIE COUNTY) AURORA VILLAGE (CAYUGA C O U N T Y ) AUSTERLITZ TOWN (COLUMBIA COUNTY) *AVA TOWN (ONEIDA C O U N T Y ) AVOCA TCWN (STEUBEN C O U N T Y ) AVOCA VILLAGE (STEUBEN C O U N T Y ) •AVON VILLAGE (LIVINGSTON COUNTY) •BABYLON TOWN (SUFFOLK C O U N T Y ) BAINBRIOGE TOWN (CHENANGO CCUNTY) BAINBRIDGE VILLAGE (CHENANGO COUNTY) •BALDWIN TOWN (CHEMUNG C O U N T Y ) •BALDwINSVILLE VILLAGE (ONONDAGA C O U N T Y ) BANGOR TOWN (FRANKLIN C O U N T Y ) •BARKER TOWN (BROOME C O U N T Y ) • BARKER VILLAGE (NIAGARA COUNTY) •BARNEVELO VILLAGE (ONEIDA COUNTY) •3ARRE TCWN (ORLEANS C O U N T Y ) 6ARRINGT0N TOWN (YATES COUNTY) BATAVIA CITY (GENESEE C O U N T Y ) 3ATAVIA TOWN (GENESEE C O U N T Y ) BATH TOWN (STEUBEN C O U N T Y ) •BEACCN CITY (DUTCHESS C O U N T Y ) BELFAST TOWN (ALLEGANY COUNTY) 3ELLMCNT TOWN (FRANKLIN COUNTY) 8ELMONT VILLAGE (ALLEGANY CCUNTY) bEMUS POINT VILLAGE (CHAUTAUQUA COUNTY) BENNINGTON TOWN (WYOMING COUNTY) BENSON TOWN (HAMILTON C O U N T Y ) BENTON TOWN ( Y A T E S COUNTY) BERGEN TOWN (GENESEE C O U N T Y ) BERGEN VILLAGE (GENESEE COUNTY) •BERLIN TOWN (RENSSELAER COUNTY) BETHANY TO*N (GENESEE C O U N T Y ) BETHEL TOWN (SJLLIVAN C O U N T Y ) • 3INGHAMTON CITY (SRCOHE COUNTY) • BINGHAMTON TOWN (BROOME COUNTY) BIRDSALL TOWN (ALLEGANY COUNTY) BLACK BROOK TOWN (CLINTON COUNTY) BLACK RIVER VILLAGE (JEFFERSON COUNTY) • BLASDELL VILLAGE (ERIE COUNTY) BLEECKER TOWN (FULTON C O U N T Y ) BLENHEIM TOWN (SCHOHARIE COUNTY) NEW YCRK -14 1 TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS BLOOMING GROVE TOWN (ORANGE CCUNTY) 8L0GMING8URGH VILLAGE (SULLIVAN C O U N T Y ) BLOGMINGDALE VILLAGE (ESSEX CCUNTY) B C L I V A R TOWN ( A L L E G A N Y C O U N T Y ) BOLIVAR VILLAGE (ALLEGANY C C U N T Y ) BOLTON TOWN (wARREN C O U N T Y ) BOMBAY TOWN (FRANKLIN C O U N T Y ) • B C O N V J L L E TCWN ( O N E I D A C O U N T Y ) •6G0NVILLE VILLAGE (ONEIOA C O U N T Y ) •BCSTON TOWN (ERIE C O U N T Y ) BCVINA TOwN (DELAWARE C O U N T Y ) • B G Y L S T O N TOWN ( O S W E G O C O U N T Y ) B R A D F O R D TOWN (STEUBEfi C O U N T Y ) BRANDON TOWN ( F R A N K L I N C O U N T Y ) • 3RANT TOWN ( E R I E C O U N T Y ) B R A S H E R TOWN (ST L A W R E N C E C O U N T Y ) •BRIDGEWATER TOwN (ONEIOA C O U N T Y ) •6RIDGEWATER VILLAGE (ONEIDA CCUNTY) B R I G H T O N TGWN ( F R A N K L I N C O U N T Y ) BROAOALBIN TOWN (FULTON C O U N T Y ) 3R0CTGN VILLAGE (CHAUTAUQUA C C U N T Y ) • B R O C K F I E L D TOWN ( M A D I S O N C O U N T Y ) BROOME TOWN (SCHOHARIE C O U N T Y ) 8F0WNVILLE TOWN (JEFFERSON C O U N T Y ) 3R0WNVILLE VILLAGE (JEFFERSON COUNTY ) • B R U N S W I C K TGWN ( R E N S S E L A E R C O U N T Y ) BRUSHTON VILLAGE (FRANKLIN C O L N T Y ) B R U T U S TOWN ( C A Y U G A C O U N T Y ) • BUFFALO CITY (ERIE C O U N T Y ) BURDETT VILLAGE (SCHUYLER C O U N T Y ) B U R K E TOWN ( F R A N K L I N C O U N T Y ) BURKE VILLAGE (FRANKLIN C O U N T Y ) B U R L I N G T O N TOWN ( O T S E G O C O U N T Y ) B U R N S TOWN ( A L L E G A N Y C O U N T Y ) B U S T I TOWN ( C H A U T A U Q U A C O U N T Y ) B U T T E R N U T S TOWN ( O T S E G O C O U N T Y ) B Y R C N TOWN ( G E N E S E E C O U N T Y ) • C A L E D O N I A TOwN ( L I V I N G S T O N G Q L N T Y ) C A L L I C O G N TOWN ( S U L L I V A N C O U N T Y ) • C A M B R I A TOWN ( N I A G A R A C O U N T Y ) CAMBRIDGE VILLAGE (WASHINGTON C O U N T Y ) • C A M D E N TOWN ( O N E I O A C O U N T Y ) •CAMDEN VILLAGE (ONEL)A C O U N T Y ) C A M E R C N TGWN ( S T E U B E N C O U N T Y ) • C A M I L L U S TGWN ( O N O N D A G A C O U N T Y ) •CAMILLUS VILLAGE (ONONJAGA COUNTY) C A M P B E L L TOWN ( S T E U B E N C O U N T Y ) CANAAN TOWN (CGLUMBIA C O U N T Y ) • C A N A J G H A R I E TOWN ( M O N T G O M E R Y C O U N T Y ) •CANAJOHARIE VILLAGE (MCNTbGMEFY C O U N T Y ) NEW YORK -142 TREASURY LISTING U.S. OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING CANASERAGA VILLAGE (ALLEGANY COUNTY) •CANASTUTA VILLAGE (MAOISON COUNTY) CANEAOEA TOWN (ALLEGANY COUNTY) CANISTEO TOWN (STEUBEN COUNTY) CANISTEO VILLAGE (STEUBEN COUNTY) CANTON TOWN (ST LAWRENCE COUNTY) CANTON VILLABE (ST LAWRENCE COUNTY) CAPE VINCENT TOWN (JEFFERSON COUNTY) CAPE VINCENT VILLAGE (JEFFERSCN COUNTY) CARLISLE TOWN (SCHOHARIE COUNTY) •CARLTCN TCWN (ORLEANS COUNTY) CAROGA TOWN (FULTON C O U N T Y ) CARROLL TOWN (CHALTAUQUA COUNTY) CARROLLTON TOWN (CATTARAUGUS COUNTY) CARTHAGE VILLAGE (JEFFERSON CCUNTY) CASSAOAGA VILLAGE (CHAUTAUOUA COUNTY ) CASTILE TOWN (WYOMING COUNTY) CASTILE VILLAGE (WYOMING COUNTY) •CASTLETON ON HUOSCN VILL (RENSSELAER COUNTY) CASTORLAND VILLAGE (LEWIS COUNTY) CATHARINE TOWN (SCHUYLER COUNTY) • CATLIN TOWN (CHEMUNG C O U N T Y ) CATC TOWN (CAYUGA COUNTY) CATC VILLAGE (CAYUGA COUNTY) CATCN TOWN (STEUBEN C O U N T Y ) CATSKILL VILLAGE (GREENE COUNTY) CATTARAUGUS VILLAGE (CATTARAUGUS COUNTY) CAYUGA VILLAGE (CAYUGA COUNTY) CAYUTA TOWN (SCHUYLER C O U N T Y ) CELCRGN VILLAGE (CHAUTAUQUA CCUNTY) CENTERVILLE TOWN (ALLEGANY COUNTY) CHAMPION TOWN (JEFFERSON COUNTY) •CHARLESTON TOWN (MONTGOMERY CCUNTY) CHARLOTTE TOWN (CHAUTAUCUA COUNTY) CHATEAUGAY TOWN (FRANKLIN CCUNTY) CHATEAUGAY VILLAGE (FRANKLIN COUNTY) CHATHAM TOWN (COLUMBIA COUNTY) CHATHAM VILLAGE (COLUMBIA COUNTY) CHALMGNT VILLAGE (JEFFERSON CCUNTY) CHAUTAUQUA TOWN (CHAUTAUQUA CCUNTY) • CHEEKTOWAGA TOWN (ERIE COUNTY) •CHEMUNG TOWN (CHEMUNG COUNTY) •CHENANGO TOWN (BRCOME C C U N T Y ) CHERRY CREEK TOWN (CHAUTAUQUA COUNTY) CHERRY CREEK VILLAGE (CHAUTAUCUA COUNTY) CHERRY VALLEY TOWN (OTSEGU COUNTY) CHERRY VALLEY VILLAGE (OTSEBO COUNTY) CHESTER TUWN (ORANGE COUNTY) CHESTER TOWN (WARFEN C O U N T Y ) CHESTER VILLABE (CRANGE COUNTY) NEW YORK -14 3- NEW YORK U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS CHESTERFIELD TOWN (ESSEX COUNTY) •CICERO TOWN (ONONDAGA C O U N T Y ) C I N C I N N A T U S TOWN ( C O R T L A N D C O U N T Y ) C L A R E TOWN (ST L A W R E N C E C O U N T Y ) • C L A R E N C E TOWM ( E R I E C O U N T Y ) • C L A R E N D O N TOWN ( O F L E A N S C O U N T Y ) •CLARKSON TGWN (MONROE C O U N T Y ) C L A P K S V I L L E TOWN ( A L L E G A N Y C O U N T Y ) CLAVERAOK TOWN (COLUMBIA C O U N T Y ) C L A Y T C N TOWN ( J E F F E R S O N C O U N T Y ) CLAYTON VILLAGE (JEFFEPSuN COLNTY) •CLAYVILLE VILLAGE (ONEIOA C O U N T Y ) CLERMONT TOWN (COLUMBIA C O U N T Y ) •CLIFTCN SPRINGS VILLAGE (ONTARIO C O U N T Y ) C L I F T O N TOWN (ST L A W R E N C E C C U N T Y ) C L I N T C N TOWN ( C L I N T G N C O U N T Y ) •CLINTON VILLAGE (ONEIDA C O U N T Y ) • CLYDE VILLAGE (WAYNE C O U N T Y ) CLYMER TOwN (CHAUTAUQUA C O U N T Y ) C C B L E S K I L L TOWN ( S C H O H A R I E C O U N T Y ) CGBLESKILL VILLAGE (SOHGHARIE COUNTY ) C O C H E C T C N TOWN ( S U L L I V A N C O U N T Y ) •CGHOES CITY (ALBANY C O U N T Y ) C O L C H E S T E R TOWN ( O E L A W A R E C O U N T Y ) • C O L D BROOK V I L L A G E ( H E R K I M E R C O U N T Y ) •COLD SPRING VILLAGE (PUTNAM C C U N T Y ) •CCLDEN TOWN (ERIE C O U N T Y ) C C L O S P R I N G TOWN ( C A T T A R A U G U S C O U N T Y ) • C C L L I N S TOWN ( E R I E C O U N T Y ) • C C L O N I E TOWN ( A L B A N Y C O U N T Y ) •CCLCNIE VILLAGE (ALBANY C O U N T Y ) CCLTGN TOwN (ST LAWRENCE C O U N T Y ) • C O L U M B I A TOWN ( H E R K I M E R C O U N T Y ) CCLGrtbUS TOWN ( G H E N A N G b C O U N T Y ) • C C N C O R O TOWN ( E R I E C O U N T Y ) C O N E S V I L L E TOWN ( S C H O H A R I E C O U N T Y ) C O N E R A N G O TCWN ( C A T T A R A U G U S C O U N T Y ) C O N Q U E S T TOWN (CAYUGA C O U N T Y ) C O N S T A B L E TOWN ( F R A N K L I N C O U N T Y ) CONSTABLEVILLE VILLAGE (LEWIS C O U N T Y ) C G P A K E TOWN ( C O L U M B I A C G U N T Y ) COPENHAGEN VILLAGE (LEWIS CCUNTY) CORFU VILLAGE (GENESEE C O U N T Y ) • C C R I N T H TOWN ( S A R A T O G A (OUNTY) • C O R I N T H V I L L A G E (SARATOGA CCUNTY) CCRNINB CITY (STEUBEN C O U N T Y ) CORNING TOWN ( S T E U B E N C O U N T Y ) CORTLAND CITY (CORTLAND C U U N T Y ) C G R T L A N O V I L L E TOWN ( C O R T L A N D C O U N T Y ) C O V E N T R Y TCWN ( C H E N A N G O C O U N T Y ) NEw YCRK -i(| 4- NEW YORK TREASURY LISTING U . 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DEPARTMENT OF THE TREASURY ELIGI8LE GOVERNMENTS COVERT TOWN (SENECA COUNTY) COVINGTON TOWN (WYOMING COUNTY) COXSACKIE VILLAGE (GREENE COUNTY) CRAWFORD TOWN (ORANGE C O U N T Y ) CROGHAN TOWN (LEWIS C O U N T Y ) CROGHAN VILLAGE (LEWIS C O U N T Y ) CROWN POINT TOWN (ESSEX COUNTY) CUBA TOWN (ALLEGANY C O U N T Y ) CUBA VILLAGE (ALLEGANY COUNTY) CUYLER TOWN (CORTLAND C O U N T Y ) 0AN6Y TOWN (TOMPKINS C O U N T Y ) DANNEMORA TOWN (CLINTON COUNTY) OANNEMGRA VILLAGE (CLINTON COUNTY) DANSVILLE TOWN (STEU3EN COUNTY) • OANSVILLE VILLAGE (LIV INGSTCN COUNTY ) •DANUBE TOWN (HERKIMER C O U N T Y ) OARIEN TOWN (GENESEE C U U N T Y ) OAVENPOKT TOWN (OELAWARE COUNTY) OE KALB TOWN (ST LAWRENCE COUNTY) DE PEYSTER TOWN (ST LAWRENCE COUNTY) •OE RUYTER TOwN (MAOIbGN CCUNTY) •DE WITT TUWN (ONONDAGA COUNTY) DECATUR TOWN (OTSEGO C O U N T Y ) •DEERFIELO TOWN (ONEIDA C O U N T Y ) DEERPARK TOWN (ORANGE C G U N T Y ) DEFERIET VILLAGE (JEFFERSON CCUNTY) •DELANSON VILLAGE (SCHENECTADY C O U N T Y ) DELAWARE TOWN (SULLIVAN COUNTY) DELEVAN VILLAGE (CATTARAUGUS COUNTY) DELHI TCWN (OELAWARE C O U N T Y ) DELHI VILLAGE (DELAWARE COUNTY) DENMARK TOWN (LEWIS C O U N T Y ) DENNING TGwN (ULSTER C O U N T Y ) DEPOSIT TOWN (DELAWARE C O U N T Y ) •DEPOSIT VILLAGE (*3R0GME COUNTY) DEXTER VILLAGE (JEFFERSON COUNTY) DIANA TGWN (LEWIS C O U N T Y ) •DICKINSON TGWN (dFOOME C O U N T Y ) DICKINSON TOWN (FRANKLIN COUNTY) DIX TGWN (SCHUYLER C O U N T Y ) •OOLGEVILLE VILLAGE (•HERKIMER COUNTY) •DOVER TGWN (DUTCHESS C O U N T Y ) DRESDEN TOWN (WASHINGTON COUNTY) DRESDEN VILLAGE (YATES C O U N T Y ) DUANE TOWN (FRANKLIN C O U N T Y ) DUNDEE VlLLAuE (YATES C G U N T Y ) DUNKIRK CITY (CHALTAUCUA COUNTY) DUNKIRK TCWN (CHALTAUUUA COUNTY) •EARLVILLE VILLAGE (*MADISON CCUNTY) •EAST BLOOMFIELD VILLAGE (QNTAFIO C O U N T Y ) NEW YORK -lo- NEW YORK LISTING U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING EAST GTTO TOWN (CATTARAUGUS CCUNTY) EAST RANDOLPH VILLAGE (CATTARAUGUS COUNTY) •EAST ROCHESTER VILLAGE (MONROE COUNTY) •EAST SYRACUSE VILLAGE (GNONOAGA COUNTY) EASTON TOWN ( W ASHI NGTO N COUNTY) •EDEN TOWN (ERIE CCUNTY) EDMESTON TOWN (OTSEGO CGUNTY) EOWAROS TGWN (ST LAWRENCE COUNTY) EDWARDS VILLAGE (ST LAWRENCE COUNTY) ELBA TUWN ( G E N E S E E C O U N T Y ) ELBA VILLAGE ( G E N E S E E C O U N T Y ) • E L 3 R I 0 G E TOWN ( C N C N D A G A C O U N T Y ) •EL8RIDGE VILLAGE (ONONDAGA COLNTY) E L I Z A B E T H T O W N TOWN ( E S S E X C O U N T Y ) ELIZABETHTOWN VILLAGE (ESSEX COUNTY) E L L E N B U R G TOWN ( C L I N T O N C O U N T Y ) ELLENVILLE VILLAGE (ULSTER COLNTY) ELLERY TOWN ( C H A U T A U Q U A C G U N T Y ) ELLICCTT TOWN ( C H A U T A U Q U A CGUNTY) E L L I G C T T V I L L E TOWN ( C A T T A R A U G U S C O U N T Y ) ELLICGTTVILLE VILLAGE (CATTARAUGUS C O U N T Y ) E L L I N G T O N TOWN (CHAUTAUGJ-I C O U N T Y ) E L L I S B U R G TGWN ( J E F F E R S O N C C U N T Y ) ELLISOURB VILLAGE (JEFFERSON COUNTY) • ELMA TOW>L ( E R I E C G U N T Y ) • ELMIRA C I T Y (CHEMUNG C O U N T Y ) •ELMIRA H E I G H T S VILLAGE (CHEMUNG C O U N T Y ) •ELMIRA TOWN ( C H E M L N G C O U N T Y ) •ELMSFCRD VILLAGE (WESTCHESTER COUNTY) • ENDICOTT VILLAGE (3ROOME C O U N T Y ) E N F I E L D TOWN ( T O M P K I N S C O U N T Y ) EPHRATAH TOWN (FULTON C O U N T Y ) • E R I N TOWN ( C H E M U N G C O U N T Y ) E S O P U S TOWN ( U L S T E R C O U N T Y ) E S P E R A N C E TCWN ( S C H O H A R I E C O U N T Y ) ESPERANCE VILLAGE (SCHOHARIE COUNTY) E S S E X TOWN ( E S S E X C O U N T Y ) EVANS MILLS VILLAGE (JEFFERSON C O U N T Y ) • E V A N S TGWN ( E R I E C O U N T Y ) EXETER TUWN (OTSEGO C O U N T Y ) • FA31 US TOWN (ONONDAGA COUNTY) •FA8IUS VILLAbE (ONONDAGA COUNTY) FAIR HAVEN VILLAGE (CAYUGA COUNTY) •FAIRFIELO TOwN (HERKIMER COUNTY) FALCONER VILLAGE (CHAUTAUQUA COUNTY) FALLSbURG TOWN (SULLI V AN COUNTY) FARMERSVILLE TOWN (CATTARAUGUS COUNTY) •FARMINGDALE VILLAGE ( N A S S A U CCUNTY) •FARNHAM V I L L A G E (ERIE COUNTY) FAYETTE TOW* (SENECA COUNTY) NEW YCRK -14 6- NEW Y0R» U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING • FENNER TOWN (MAOISON COUNTY) FILLMCRE VILLAGE (ALLEGANY COUNTY) F I N E TOWN (ST L A W R E N C E C O U N T Y ) FLEISCHMANNS VILLAGE (DELAWARE COUNTY) FLEMING TOWN (CAYLGA C O U N T Y ) • F L O R A L PK V I L L A G E ( N A S S A U C O U N T Y ) •FLORENCE TOWN (ONEIDA C O U N T Y ) •FLORIDA T O W N ( M O N T G O M E R Y C O U N T Y ) • F L O Y D TOWN ( O N E I D A C O U N T Y ) •FCNOA V I L L A G E ( M O N T G O M E R Y C O U N T Y ) F C R E S T B U R G H TOWN ( S U L L I V A N C O U N T Y ) • FORESTPCRT TOWN (ONEIDA C O U N T Y ) FO RT ANN TOWN ( W A S H I N G T O N C O U N T Y ) FORT ANN V I L L A G E ( W A S H I N G T O N C O U N T Y ) FCRT C O V I N G T O N TOWN ( F R A N K L I N C O U N T Y ) FCRT E O W A R O TOWN ( W A S H I N G T O N C O U N T Y ) FORT E D W A R D V I L L A G E ( W A S H I N G T C N C O U N T Y ) •FCRT JOHNSON V I L L A G E ( M O N T G O M E R Y C O U N T Y ) •FCRT PLAIN V I L L A G E ( M O N T G O M E R Y c O U N T Y ) FOWLER TOWN (ST L A W R E N C E C O U N T Y ) • F R A N K F O R T TOWN ( H E R K I M E R C O U N T Y ) •FRANKFORT VILLAGE (HERKIMER C C U N T Y ) F R A N K L I N TOWN ( D E L A W A R E C O U N T Y ) F R A N K L I N TOWN ( F R A N K L I N C O U N T Y ) FRANKLIN VILLAGE (DELAWARE COUNTY) F R A N K L I N V I L L E TOWN ( C A T T A R A U G U S C O U N T Y ) FRANKLINVILLE VILLAGE (CATTARAUGUS COUNTY) F R E D G M A VILLAbE (CHAUTAUQUA COUNTY) F R E E D O M TOWN ( C A T T A P A U G L S C O U N T Y ) •FREEPORT V I L L A G E (NASSAU C O U N T Y ) FREETOWN TOWN ( C G R T L A N D C O U N T Y ) FREEVILLE VILLAGE (TOMPKINS CCUNTY) F R E M O N T TOWN ( S T E U B E N C O U N T Y ) FREMONT TOWN (SULLIVAN L O U N T Y ) F R E N C h C R E E K TOWN ( C H A U T A U Q U A C O U N T Y ) FRIENLSHIP TOwN (ALLEGANY CGUNTY) •FULTON C I T Y (OSWEGO C O U N T Y ) FULTON TOWN ( S C H O H A R I E C O U N T Y ) •FGLTONVILLE VILLAGE (MONTGOMERY C O U N T Y ) •GAINES TUWN ( O R L E A N S C C U N T Y ) G A I N E S V I L L E TOWN ( w Y O M I N G C O U N T Y ) • G A L E N TOWN ( w A Y N E C O U N T Y ) GARDINER TOWN (ULSTER C O U N T Y ) • G E O O E S TGWN ( G N O N C A G A C O U N T Y ) GENESEE TGwN (ALLEGANY C O U N T Y ) •GENEVA C I T Y ( O N T A R I O C O U N T Y ) GENOA TOWN ( C A Y U G A C O U N T Y ) •GEORGETOWN TO*N (MADISON C O U N T Y ) •GERMAN F L A T T S TOWN ( H E R K I M E R C O U N T Y ) GERMAN TOWN ( C H E N A N G O C O U N T Y ) i« MEw YCRK -14 7- NEW YORK ;> • OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING G E R M A N T O W N TOWN ( C O L U M B I A C O U N T Y ) G E R R Y TOWN ( C H A U T A U Q U A COUNTY) G H E N T TOWN ( C O L U M B I A C O U N T Y ) GILBERTSVILLE VILLAGE (OTSEGO C O U N T Y ) GILEGA TOWN (SCHOHARIE C O U N T Y ) • G L E N COVE C I T Y ( N A S S A U ^ U N T Y ) GLEN PARK V I L L A G E ( J E F F E R S O N C O U N T Y ) • G L E N TOWN ( M O N T G O M E R Y C O U N T Y ) bLENS FALLS (WARREN C O U N T Y ) bLOVERSVlLLE CITY (FULTON CCUNTY) •GORHAM TOWN ( O N T A R I O C O U N T Y ) G C U V E R N E U R T O w N (ST L A W R E N C E C O U N T Y ) G O U V E R N E U R V I L L A u E (ST L H W R E N C E C O U N T Y ) GCWANGA V I L L A G E C C A TT AR A U G U S C O U N T Y ) • G R A F T C N TOWN ( R E N S S E L A E R C O U N T Y ) • G R A N D I S L A N D TOWN ( E R I E C O U N T Y ) GRANGER TOWN ( A L L E G A N Y C O U N T Y ) G R A N V I L L E TOWN ( W A S H I N G T O N C O U N T Y ) GRANVILLE VILLAGE (WASHING TON C O U N T Y > GREAT VALLEY TOWN ( C A T T A R A U G U S C O U N T Y ) • G R E E N I S L A N D TOWN ( A L B A N Y C G U N T Y ) •GREEN ISLAND VILLAGE (ALBANY C O U N T Y ) GREENE TOWN (CHENANGO C O U N T Y ) GREENE VILLAGE (CHENANGO C O U N T Y ) G R E E N P C R T TOWN ( C C L U M 8 I A C O U N T Y ) •GREENPORT VILLAGE (SUFFOLK C O L N T Y ) GREENVILLE TOWN (CRANGE C U U N T Y ) G R E E N W I C H TGwN ( W A S H I N G T O N C O U N T Y ) GREENWICH VILLAGE (WASHINGTCN COUNTY ) G R E E N W O O ) LAKE VILLAGE (ORANGE C O U N T Y ) G R E E N W O O D TCWN ( S T E U B E N C O U N T Y ) G R E I G TOWN ( LF. w I S C O U N T Y ) GROTUN TOWN ( T O M P K I N S C O U N T Y ) G R O V E TOWN ( A L L E G A N Y C O U N T Y ) • G R O V E L A M D TOWN ( L I V I N G S T O N C O U N T Y ) GUILFORD TOWN (CHENANGO C O U N T Y ) •HAGAMAN VILLAGE (MONTGOMERY C O U N T Y ) H A G U E TOWN ( W A R R E N C O U N T Y ) • H A M B U R G TOWN ( E R I E C O U N T Y ) HAMDEN TUWN (OELAWARE C G U N T Y ) • H A M I L T O N TGWN ( M A C I S O N C O U N T Y ) •HAMILTON VILLAGE (MADISON CGUNTY) H A M M O N D TOWN (ST L A W R E N C E C O U N T Y ) H A M M O N D V I L L A G E (ST L A W R E N C E C O U N T Y ) HAMMONOSPORT VILLAGE (STEUBEN COUNTY ) H A M P T C N TOWN ( W A S H I N G T O N C O U N T Y ) H A N C O C K TOWN ( D E L A W A R E C O U N T Y ) HANCOCK V I L L A G E (DELAWARE C C U N T Y ) H A N O V E R TOWN ( C H A U T A U Q U A C O U N T Y ) H A R C E N 8 E R G H TOWN ( U L S T E R C O L N T Y ) NEw YCRK -14 B- NEW YORK U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING HARFORO TO WN (CORT LANO COU NTY) HARMONY TO WN (CHAL TAUQUA C OUNTY) HARPERSFIE LO TOWN (OELAWAR E CCUNTY) HARRIETSTO WN TOWN (FRANKLI N COUNTY ) HARRIMAN V ILLAGE ( ORANGE C OUNTY) HARRISdURG TOWN (L EWIS COU NTY) HARRISVILL E VILLAG E (LEWIS COLNTY) HARTFORD T OWN (WAS HINGTGN COUNTY) •HARTLANO T OWN (NIA GARA COU NTY) HARTSVILLE TOWN (S TEUBEN C OUNTY) HARTWICK T OWN (OTS EGO COUN TY) HEBRON TOW N (WASHI NGTON CO UNTY) HECTOR TUW N (SCHUY LER COUN T Y ) •HEMPSTEAD TOWN (NA SSAU COU NTY) •HEMPSTEAD VILLAGE (NASSAU CCUNTY) HENOERSON TOWN (JE FFERSCN COUNTY) •HERKIMER T OWN (HER KIMER CC UNTY) •HERKIMER V ILLAGE ( HERKIMER COLNTY) HERMON TOW N (ST LA WRENCE C OUNTY) HERMON VIL LAGE (ST LAwRENC E CCUNTY ) HERRINGS V ILLAGE ( JEFFERSC N CCUNTY ) HEUVELTON VILLAbE (ST LAWR ENCE C O U N T Y ) HIGHLANO F ALLS VIL LAGE (OR ANGE COUNTY ) HIGHLAND T OWN (SUL LIVAN CO UNTY) HIGHLANDS TOWN (OF ANGE COU NTY) •HILLBURN V ILLAGE ( ROCKLAND COLNTY) HILLSOALE TOWN (CC LUMBIA C OUNTY) HINSDALE T OWN (CAT TARAUGUS COLNTY) HC3ART VIL LAGE (OE LAWARE C OUNTY) •HCLLANO PA TENT VIL LAGE (ON EIDA C O U N T Y ) •HOLLAND TO WN (ERIE COUNTY) HCMER TOWN (CGRTLA ND COUNT Y) HOMER VILL AGE (COR TLAND CO UNTY) •HOOSICK FA LLS VILL AGE (FEN SSELAER COUNTY) •HCOSICK TO WN (RENS SELAER C OUNTY) •HGPEwELL T OWN (CNT ARIO COU NTY) HCPKINTGN TOWN (ST LAWRENC E CCUNTY) HCRICLN TO wN (WARF EN COUNT Y) HCRNBY TOw N (STEUB EN COUNT Y) HCRNELL CI TY (STEU SEN COUN TY) HORNELLSVI LLE TOWN (STEUBE N CCUNTY ) •HGRSEHEADS TOWN (C HEMUNG C OUNTY) •HCRSEhEADS VILLAGE (CHEMUN G CCUNTY) HOUNSFIELO TOWN (J EFFERSON COUNTY) HOWARD TOW N (STEUB EN COUNT Y) HUOSON CIT Y (COLUM BIA COUN T Y ) HUOSON FAL LS VILLA GE (WASH INGTON C O U N T Y ) HUME TCWN (ALLEGAN Y COUNTY ) HUMPHREY T OWN (CAT TARAUGUS COUNTY) •HURON TOWN (WA YNE COUNTY) NEW YORK -1 4.9- NEW YORK U.S. OEPARTMENT ELIGIBLE OF THE GOVERNMENTS •ILION VILLAGE (HERKIMER COUNTY) INDEPENDENCE TOWN (ALLEGANY C O U N T Y ) INTERLAKEN VILLAGE (SENECA COUNTY) IRA TGWN ( C A Y U G A COUNTY) ISCHUA T O W N ( C A T T A R A U G U S C O U N T Y ) •ISLAND PARK VILLAGE (NASSAU CCUNTY) ITALY TOWN ( Y A T E S C O U N T Y ) ITHACA C I T Y ( T O M P K I N S C G U N T Y ) JACKSON TOWN (WASH I Nb TON C O U N T Y ) JAMESTOWN CITY (CHAUTAUQUA COUNTY) JASPER T O W N ( S T E U B E N C O U N T Y ) JAY TOWN (ESSE X C C U N T Y ) J E F F E R S O N TOWN ( S C H O H A R I E COUNTY) J E F F E R S O N V I L L E V I L L A G E (SULL I VAN C O U N T Y ) J E R U S A L E M TOwN ( Y A T E S C G U N T Y ) J C H N S B U R G TOWN (WARREN C O U N T Y ) •JOHNSON CITY VILLAGE (BROOME C O U N T Y ) JOHNSTOWN OITY (FULTON G Q U N T Y ) J O H N S T O W N TOWN ( F L L T Q N C O U N T Y ) • JORCAN V I L L A G E ( O N O N D A G A C O U N T Y ) JUNIUS TOWN ( S E N E C A C O U N T Y ) K E E N E TUWN ( t S S E X C O U N T Y ) K E E S E V I L L E V I L L A G E (•CLINTON C O U M T Y ) • K E N M O R E V I L L A G E (ERIE C O U N T Y ) K1N0ERHOOK TOwN (COLUMBIA COUNTY) K I N G S B U R Y TOWN ( W A S H I N G T O N C O U N T Y ) K I N G S T O N C I T Y (ULSTER C O U N T Y ) K I N G S T O N TOWN ( U L S T E R C O U N T Y ) • K I R K L A N O TOWN (ONEIDA COUNTY) •KIRKWUUO TOWN ( B R O O M E C O U N T Y ) KIRYAS JOEL VILLAGE (ORANGE C C U N T Y ) K C R T R I G H T TGWN ( D E L A W A R E C O U N T Y ) •LACKAWANNA C I T Y (ERIE O O U N T Y ) • L A F A Y E T T E TOwN ( O N O N O A G A C O U N T Y ) LAKE G E O R G E TOWN ( W A R R E N C O U N T Y ) LAKE L U Z E R N E TOWN ( W A R R E N C O U N T Y ) LAKE P L A C I D V I L L A G E ( E S S E X C O U N T Y ) LAKEWCOD VILLAbE (CHAUTAUQUA COUNTY) • L A N C A S T E R TGWIM ( E f l E C O U N T Y ) • L A N C A S T E R V I L L A G E (ERIE C O U N T Y ) LAPEER TOWN ( C O R T L A N D C O U N T Y ) L A U K E N S TOWN ( O T S E b G C O U N T Y ) LAURENS VILLAGE (CTSEGO C O U N T Y ) LAWRENCE TOWN (ST L A W R E N C E C O L N T Y ) LE PAY TOWN ( J E F F E R S O N C O U N T Y ) LE ROY TOWN ( G E N E S E E C O U N T Y ) LE ROY V I L L A G E ( G E N E S E E C O U N T Y ) LEDYARD TOwN (CAYLGA C O U N T Y ) •LEE TOWN ( O N E I D A C O U N T Y ) • L E I C E S T t R TOwN ( L I V I N G S T O N C O U N T Y ) NEW YCRK -150- NEW YORK TREASURY LISTING U . 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DEPARTMENT ELIGI8LE OF THE GOVERNMENTS TREASURY LISTING •LEICESTER VILLAGE (LIVINGSTCN COUNTY ) • L E N C X TOWN ( M A D I S C N C O U N T Y ) LEON TOWN ( C A T T A R A U G U S C O U N T Y ) L E W I S TOWN ( E S S E X C O U N T Y ) L E W I S TOWN ( L E W I S C O U N T Y ) • L E W I S T O N TOWN ( N I A G A R A C O U N T Y ) • L E W I S T O N V I L L A G E (NIAGARA C O U N T Y ) LEYDEN TOWN (LEWIS C O U N T Y ) L I B E R T Y TOWN ( S U L L I V A N C O U N T Y ) LIBERTY VILLAGE (SULLIVAN CCUNTY) LIMESTONE VILLAbE (CATTARAUGUS C O U N T Y ) L I N C K L A E N TOWN ( C H E N A N G O C O U N T Y ) L I N O L E Y TOWN ( S T E U B E N C O U N T Y ) L I S b O N TOWN (ST L A W R E N C E C O U N T Y ) •LISLE V I L L A b E ( G R C U M E C O U N T Y ) • L I T C H F I E L D TOWN ( H E R K I M E R C C U N T Y ) •LITTLE FALLS CITY (HERKIMER CCUNTY) •LITTLE FALLS TOWN (HERKIMER C O U N T Y ) L I T T L E V A L L E Y TOWN ( C A T T A R A U G L S C O U N T Y ) LITTLE V A L L E Y V I L L A G E ( C A T T A R A U G U S C O U N T Y ) •LIVERPOOL VILLAGE (ONONDAGA CCUNTY) LIVINGSTON TOWN (COLUMBIA COUNTY) LLOYD TOWN ( U L S T E R C O U N T Y ) L C C K E TOWN ( C A Y G G A C O U N T Y ) •LCCKPGRT C I T Y ( N I A G A R A COUNTY) •LCCKPCRT TCWN (NIAGARA COUNTY) LODI TOWN ( S E N E C A C O U N T Y ) LCDI V I L L A G E ( S E N E C A C O U N T Y ) •LONG BEACH C I T Y ( N A S S A U C O U N T Y ) LCNG L A K E TUWN ( H A M I L T O N C O U N T Y ) LORRAINE TCWN ( J E F F E R S O N C O U N T Y ) L G U I S V I L L E T O W N (ST L A W R E N C E C O U N T Y ) LCWVILLE TOWN ( L E W I S C O U N T Y ) LCWVILLE V I L L A G E ( L E w I S C O U N T Y ) LYME TOWN ( J E F F E R S O N C O U N T Y ) •LYNBRGOK V I L L A G E ( N A S S A U C O U N T Y ) LYNDON T O W N ( C A T T A R A U G U S C O U N T Y ) LYONS F A L L S VILLAGE (LEWIS COUNTY) • L Y O N S TOWN ( w * Y N E C O U N T Y ) • L Y O N S V I L L A G E (WAYNE C O U N T Y ) L Y O N S D A L E TOWN ( L E W I S C O U N T Y ) •LYSANLER TOw-N ( O N O N D A G A C O U N T Y ) MACHIAS TOWN ( C A T T A R A U G U S C O U N T Y ) MACOMO TOWN (ST L A W R E N C E C U U N T Y ) •MADISON V I L L A G E ( M A D I S C N C O U N T Y ) MADRID TOWN (ST L A W R E N C E C O U N T Y ) •MAINE TOWN ( J R O Q M E C O U N T Y ) MALONE TOWN ( F R A N K L I N C O U N T Y ) MALCNE V I L L A G E ( F R A N K L I N C O U N T Y ) MAMAKMTING TOWN (SULLIVAN CCUNTY) NEW YORK -15 1- NEW YORK U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •MANHEIM TOWN (HERKIMER COUNTY) MANNSVILLE VILLAGE (JEFFERSON C O U N T Y ) •MANORhAVEN VILLAGE (NASSAU C O U N T Y ) M A N S F I E L D TOWN ( C A T T A R A U G U S C C U N T Y ) MARATHON TCWN ( C O R T L A N D C O U N T Y ) MARATHON VILLAGE (CORTLAND C O L N T Y ) MAReLETOWN TOWN (ULSTER C O U N T Y ) • M A R C E L L U S TOWN ( O N O N D A G A C O U N T Y ) • MARCELLUS VILLAGE (ONONCAGA CCUNTY) • M A R O Y TOWN ( O N E I D A C U U N T Y ) MARGARETVILLE VILLAGE (DELAWARE C U U N T Y ) •MARILLA TOWN ( E R I E C O U N T Y ) M A R L U O R C U G H TOWN ( U L S T E R C O U N T Y ) •MARSHALL TOWN (ONEIOA C O U N T Y ) M A R T I N S B U R G TGWN ( L E W I S C O U N T Y ) M A R Y L A N D TOWN ( O T S E G O C O U N T Y ) M A S C N V I L L E TOWN ( O E L A W A R E C G U N T Y ) •MASSAPEQUA PARK VILLAGE (NASSAU C O U N T Y ) MASSENA TOWN (ST L A W R E N C E C C U N T Y ) MASSENA V I L L A G E (ST L A W R E N C E C O U N T Y ) MAY8RCOK V I L L A G E (ORANGE C O U N T Y ) M A Y F I E L D TOWN ( F U L T O , C O U N T Y ) MAYFIELO V I L L A G E (FULTON C O U N T Y ) MAYVILLE VILLAGE (CHAUTAUQUA C O U N T Y ) M C D O N O U G H TOWN ( C H E N A N G O C O U N T Y ) MCGRAW V I L L A G E ( C C R T L A N D C O U N T Y ) • M E C H A N I C V I L L E CITY ( S A R A T O G A C O U N T Y ) M E N T Z TGwN ( C A Y U G A C O U N T Y ) M E R E D I T H TOWN ( D E L A W A R E C O U N T Y ) MERIDIAN VILLAGE (CAYUGA C O U N T Y ) M I O C L E B U R G H TOWN ( S C H O H A R I E C C U N T Y ) M I D D L E F I E L D TOWN ( O T S E G C C O U N T Y ) •MIDCLEPORT VILLAGE (NIAGARA CCUNTY) M I D D L E S E X TOWN ( Y A T E S C O U N T Y ) MIDDLETGwN CITY (ORANGE C O U N T Y ) M I O C L E T O w N TOWN ( C E L A W A R E C C U N T Y ) •MIDDLEVILLE VILLAGE (HERKIMER C O U N T Y ) M I L F C R D TUWN ( O T S E G O C O U N T Y ) MlLFOhD VILLAGE (OTSEGO C O U N T Y ) •MILLPORT VILLAGE (CHEMUNG C G U N T Y ) MILO TOWN ( Y A T E S C O U N T Y ) MINA TOWN ( C H A U T A U Q U A C O U N T Y ) •MINDEN TOwN (MONTGOMERY COUNTY) • MINEGLA V I L L A G E ( N A S S A U C O U N T Y ) MINERVA TUWN ( E S S E X C O U N T Y ) •MINOA VILLAGE (ONONDAGA C O U N T Y ) •MOHAWK T O W N ( M O N T G O M E R Y C U U N T Y ) •MOHAWK VILLAbE (HERKIMER C O U N T Y ) MCIRA TOWN ( F R A N K L I N C O U N T Y ) MONROE TOwN (ORANGE C O U N T Y ) NEW YORK -152- NEW YORK TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS MONROE VILLAGE (ORANGE COUNTY) M C N T A G U E TOWN ( L E W I S C O U N T Y ) M O N T E Z U M A TOWN ( C A Y U G A C O U N T Y ) MONTGOMERY TOWN (ORANGE C O U N T Y ) MONTGOMERY VILLAGE (ORANGE C O U N T Y ) MONTOUR F A L L S V I L L A G E ( S C H U Y L E R C O U N T Y ) MONTOUR TOWN ( S C H L Y L E R C O U N T Y ) MCRAVIA T O W N ( C A Y U G A C O U N T Y ) MCRAVIA V I L L A G E ( C A Y U G A C O U N T Y ) M O R E H O U S E TOWN ( H A M I L T O N C U U N T Y ) MCRIAH T O W N ( E S S E X C O U N T Y ) M O R R I S TOWN ( G T S E b O C O U N T Y ) MCRRIS V I L L A G E (OTSEGO C O U N T Y ) M G R R I S T O W N T O W N (ST L A W R E N C E C O U N T Y ) M C R R I S T O W N V I L L A G E (ST L A W R E N C E C O U N T Y ) MOUNT H O P E T O W N ( O R A N G E C O U N T Y ) •MCUNT KISCO V I L L A G E (WESTCHESTtR C O U N T Y ) • M C U N T M O R R I S TOWN ( L I V I N G S T O N C O U N T Y ) • MGUNT M O R R I S V I L L A G E ( L I V I N G S T O N C O U N T Y ) • MOUNT V E R N O N C I T Y ( W E S T C H E S T E R C O U N T Y ) • MURRAY T O W N ( O R L E A N S C O U N T Y ) NAPCLI TOWN ( C A T T A R A U G U S C O U N T Y ) •NASSAU TOWN ( R E N S S E L A E R C O U N T Y ) •NASSAU V I L L A G E ( R E N S S E L A E R C O L N T Y ) •NELLISTCN VILLAGE (MONTGOMERY C C U N T Y ) • NELSGN T O W N ( M H D I S O N C O U N T Y ) NEVERSINK TOWN ( S L L L l V A N C O U N T Y ) NEW A L B I O N TOWN ( C A T T A R A U G U S C O U N T Y ) NEW BERLIN T O W N ( C H E N A N G O C O U N T Y ) NEW dERLIN V I L L A G E ( C H E N A N G O C O U N T Y ) NEW BREHEM T O W N ( L E W I S C O U N T Y ) •NEW h A R T F O R O T O w N ( O N E I D A C O U N T Y ) •NEW H A R T F O R D V I L L A G E ( O N E I O A C O U N T Y ) •NEW HAVEN TOwN ( O S W E G O C O U N T Y ) NEW HUDSON T O W N ( A L L E G A N Y C O U N T Y ) •NEW HYDE P A R K V I L L A G E ( N A S S A U C O U N T Y ) NEW L E B A N O N TOWN ( C O L U M B I A COL'NTY) NEW L I S B O N TOWN ( O T S E G O C O U N T Y ) NEw P A L T Z TOwN ( U L S T E R C O U N T Y ) NEW PALTZ V I L L A G E ( U L S T E R C O U N T Y ) •NEW YORK M I L L S V I L L A G E ( O N E I D A C O U N T Y ) •NEWARK V I L L A G E ( W A Y N E C O U N T Y ) NEWCURGH CITY (GRANGE C O U N T Y ) NEWCUMB T O « N ( E S S E X C O U N T Y ) •NEWFANE TOwN ( N I A G A R A COUNTY) •NEWPORT TOWN ( H E R K I M E R C O U N T Y ) •NEWPORT VILLAGE (HERKIMER C G U N T Y ) • N E W S T E A D TOWN ( E R I E C O u N T Y ) •NIAGARA F A L L S CITY ( N I A G A R A C C U N T Y ) •NIAGARA TOWN ( N I A G A R A COUNTY) NE* YCRK -15.3- NEW YORK TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING NILES TOWN (CAYUGA COUNTY) NORFOLK TOWN (ST L A W R E N C E C O U N T Y ) • N O R T H C O L L I N S TOWN (ERIE C O U N T Y ) • N C R T H C O L L I N S V I L L A G E (ERIE C C U N T Y ) • NCRTH D A N S V I L L E TCWN ( L I V I N G S T O N C O U N T Y ) NCRTH ELBA TOWN (ESSEX C O U N T Y ) • N O R T H G R E E N B U S H TOWN ( R E N S S E L A E R C O U N T Y ) NORTH H A R M O N Y TOWN ( C H A U T A U C U A C O U N T Y ) NCRTH H U D S O N TOWN ( E S S E X C O U N T Y ) NCRTH N O R W I C H TOWN ( C H E N A N G O C O U N T Y ) •NCRTH SYRACUSE VILLAGE (ONONDAGA C O U N T Y ) • NCRTH T A R R Y T O W N V I L L A G E ( W E S T C H E S T E R C O U N T Y ) •NCRTH TGNAwANDA CITY (NIAGARA C O U N T Y ) N O R T H A M P T O N TOWN ( F U L T O N C O U N T Y ) NORTHVILLE VILLAGE (FULTON COLNTY) •NORWAY T O W N ( H E R K I M E R C O U N T Y ) NGRWICH CITY ( C H E N A N G O C O U N T Y ) NORWICH TOWN ( C H E N A N G O C O U N T Y ) NCRWOGD V I L L A G E (ST L A W R E N C E C O U N T Y ) •NYACK V I L L A G E ( R O C K L A N D C O U N T Y ) O A K F I E L D TOWN ( G E N E S E E C O U N T Y ) OAKFIELC VILLAGE (GENESEE C C U N T Y ) O G O E N S B U R G C I T Y (ST L A W R E N C E C O U N T Y ) • O H I O TOWN ( H E R K I M E R C O U N T Y ) OLEAN C I T Y ( C A T T A R A U G U S C O U N T Y ) OLEAN TOWN ( C A T T A R A U G U S C O U N T Y ) OLIVE TOWN (ULSTER C O U N T Y ) •ONEIOA C A S T L E V I L L A G E (ONEIDA C O U N T Y ) •ONEIOA CITY ( M A O I S O N C O U N T Y ) ONECNTA C I T Y ( O T S E G O C O U N T Y ) ONECNTA TCWN ( O T S E G O C O U N T Y ) •ONONDAGA TOWN ( O N O N D A G A C O U N T Y ) O P P E N H E I M TOWN (FULTON C O U N T Y ) ORANGE TOWN ( S C H U Y L E R C O U N T Y ) •ORISKANY F A L L S V I L L A G E ( O N E I D A C O U N T Y ) •ORISKANY VILLAGE (ONEIDA C O U N T Y ) O R L E A N S TOWN ( J E F F E R S O N C O U N T Y ) OSCEOLA TOWN ( L E W I S C C U N T Y ) • O S S I A N TUWN ( L I V I N G S T O N C O U N T Y ) •OSSINING V I L L A b E ( W E S T C H E S T E R C O U N T Y ) O S W E G A T C H I E TOWN (ST L A W R E N C E C O U N T Y ) O T E G O TOWN ( O T S E G O C O U N T Y ) OTEGO VILLAGE (OTSEGO C O U N T Y ) • O T I S C C TOWN ( O N O N C A G A C O U N T Y ) O T S E G O TOWN ( O T S E G O C O U N T Y ) O T S E L I C TOwN ( C H E N A N G O C O U N T Y ) OTTO TOWN ( C A T T A R A U G U S C O U N T Y ) OVID TOWN (SENECA C O U N T Y ) OVIO V I L L A G E ( S E N E C A C O U N T Y ) O X F O R O TOWN ( C H E N A N G O C O U N T Y ) NEW YCRK -154- NEW YORK U . 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DEPARTMENT OF THE ELIGIBLE GOVERNMENTS TREASURY LISTING OXFORO VILLAGE (CHENANGO COUNTY) •PALATINE BRIDGE VILLAGE (MONTGOMERY COUNTY) •PALATINE TOWN (MONTGOMERY COUNTY) • PALMYRA TOWN (WAYNE C O U N T Y ) •PALMYRA VILLAGE (WAYNE C O U N T Y ) PAMELIA TOWN (JEFFERSON COUNTY) PANAMA VILLAGE (CHAUTAUQUA COUNTY) •PARIS TOWN (ONEIDA C O U N T Y ) PARISHVILLE TOWN (ST LAWRENCE C O U N T Y ) •PATCHOGUE VILLAGE (SUFFOLK COUNTY) PAVILION TOWN (GENESEE C O U N T Y ) PEMBROKE TOWN (GENESEE C O U N T Y ) • PENDLETON TOWN (NIAGARA COUNTY) PENN YAN VILLAGE (YATES C O U N T Y ) PERRY TOWN (WYOMING C O U N T Y ) PERRYSBURG TOWN (CATTARAUGUS COUNTY) PERSIA TOWN (CATTARAUGUS COUNTY) PERTH TOWN (FULTON C O U N T Y ) •PETERSBRUG TOWN (RENSSELAER CCUNTY) PHARSALIA TOWN (CHENANGO COUNTY) •PHELPS VILLAGE (ONTARIO COUNTY) PHILADELPHIA TOWN (JEFFERSON COUNTY) PHILADELPHIA VILLAGE (JEFFERSCN C O U N T Y ) PHILMONT VILLAGE (COLUMBIA COUNTY) •PHOENIX VILLAGE (CSWEGO COUNTY) PIERCEFIELO TOWN (ST LAWRENCE C O U N T Y ) PIERREPONT TOWN (ST LAWRENCE COUNTY) PIKE TOWN (WYOMING C O U N T Y ) PIKE VILLAGE (WYOMING C O U N T Y ) PINCKNEY TOWN (LEWIS C O U N T Y ) PINE HILL VILLAGE (ULSTER CCUNTY) PITCAIRN TOWN (ST LAWRENCE COLNTY) PITCHER TOWN (CHENANGO C O U N T Y ) PITTSFIELO TOWN (OTSEGO COUNTY) •PITTSTOWN TOWN (RENSSELAER COLNTY) PLAINFIELO TOWN (CTSEGO COUNTY) PLATTEKILL TOWN (ULSTER COUNTY) PLYMOUTH TOWN (CHENANGO COUNTY) •PCESTENKILL TCWN (RENSSELAER COUNTY) POLAND TOWN (CHAUTAUQUA COUNTY) •POLANC VILLAGE (HERKIMER COUNTY) POMFRET TOWN (CHAUTAUQUA COUNTY) •POMPEY TOWN (ONONDAGA CCUNTY) PORT BYRON VILLAGE (CAYUGA COUNTY) •PORT CHESTER VILLAGE (WESTCHESTER COUNTY) •PCRT DICKINSON VILLAGE (BROCME C O U N T Y ) PORT HENRY VILLAGE (ESSEX COUNTY) PORT JERVIS CITY (GRANGE COUNTY) PORT LEYOEN VILLAGE (LEWIS COUNTY) •PORTER TOWN (NIAGARA C O U N T Y ) O YORK -155- NEW YORK U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING PORTLAND TOWN (CHAUTAUQUA CCUNTY) P O R T V I L L E TCWN ( C A T T A R A U G U S C C U N T Y ) PCRTVILLE VILLAGE (CATTARAUGUS C O U N T Y ) PCTSDAM TOWN (ST L A W R E N C E C O U N T Y ) P O T S O A M V I L L A G E (ST L A W R E N C E C O U N T Y ) P O T T E R TOWN ( Y A T E S C O U N T Y ) •PCUGHKEEPSIE CITY (DUTCHESS COUNTY) • P O U G H K E E P S I E TOWN ( D U T C H E S S C C U N T Y ) P R A T T S B U R G TOWN ( S T E U B E N C O U N T Y ) PREBLE TOWN (CORTLANO C O U N T Y ) P R E S T O N TOWN ( C H E N A N G O C O U N T Y ) • P R O S P E C T V I L L A G E (ONEIDA C O U N T Y ) P U L T E N E Y TOWN ( S T E U B E N C O U N T Y ) PUTNAM T O W N ( W A S H I N G T O N C O U N T Y ) Q U E E N S B U R Y TOWN ( w A R R E N C O U N T Y ) RANOOLPH TOWN ( C A T T A R A U G U S C O U N T Y ) RATHBGNE TOWN ( S T E U B E N C O U N T Y ) READING TOWN ( S C H U Y L E R C O U N T Y ) • REO CREEK V I L L A G E (WAYNE C O U N T Y ) • REMSEN TOWN ( G N E I D A C O U N T Y ) • R E M S E N V I L L A G E (ONEIDA C O U N T Y ) •RENSSELAER CITY (FENSSELAER CCUNTY) R E N S S E L A E R F A L L S V I L L A G E (ST L A W R E N C E C O U N T Y ) RICHBURb V I L L A b E ( A L L E G A N Y C O U N T Y ) R I C H F I E L D S P R I N G S V I L L A b E (GTSEbO C O U N T Y ) R I C H F I E L D TOWN (OTSEGO C O U N T Y ) R I C H M G N D V I L L E TOWN ( S C H O H A R I E C O U N T Y ) RICHMONDVILLE VILLAGE (SCHOHAFIE C O U N T Y ) R I C H V I L L E V I L L A G E (ST L A W R E N C E C O U N T Y ) • RIDGEWAY TOWN ( O R L E A N S C O U N T Y ) RIPLEY T O W N ( C H A U T A U Q U A C C U N T Y ) RIVERSIDE VILLAGE (STEUBEN COLNTY) •RGCHESTER CITY (MONROE C O U N T Y ) R C C H E S T E R TGWN (ULSTER C O U N T Y ) R O C K L A N D TOWN ( S U L L I V A N C O U N T Y ) RCOMAN TOWN ( J E F F E R S O N C O U N T Y ) •ROME CITY (ONEIDA C O U N T Y ) ROMULUS TOWN ( S E N E C A C O U N T Y ) • R O O T TOWN ( M O N T G O M E R Y C O U N T Y ) RCSEBGGM TOWN ( O T S E G O C C U N T Y ) R G S E N U A L E TOWN (ULSTER C O U N T Y ) R G S E N O A L E V I L L A G E (ULSTER C O U N T Y ) RCSSIE TOWN (ST L A W R E N C E C O U N T Y ) • R O T T E R D A M TGWN ( S C H E N E C T A D Y C C U N T Y ) • R O U N D LAKE V I L L A G E ( S A R A T O G A C O U N T Y ) RCXBURY TOWN ( D E L A W A R E C O U N T Y ) • R O Y A L T G N TOWN (NIAGARA C O U N T Y ) • R U S H TOWN ( M O N R O E C O U N T Y ) R G S H F C R D TOWN ( A L L E G A N Y C O U N T Y ) RUSSELL TOWN (ST L A W R E N C E C C U N T Y ) NEW YORK -15 6- NEW YORK U.S. OEPARTMENT ELIGIBLE OF THE GOVERNMENTS •RUSSIA TOWN (HERKIMER COUNTY) R U T L A N D TOWN ( J E F F E R S O N C O U N T Y ) •RYE TOWN ( W E S T C H E S T E R COUNTY) SACKETS HARBOR VILLAGE (JEFFERSON C O U N T Y ) SALAMANCA CITY ( C A T T A R A U G U S C C U N T Y ) SALAMANCA TOWN ( C A T T A R A U G U S CCUNTY ) SALEM TOWN ( W A S H I N G T O N COUNTY) SALEM V I L L A G E ( W A S H I N G T O N C O U N T Y ) • S A L I N A TOWN ( O N O N D A G A COUNTY) • S A L I S B U R Y TGWN ( H E R K I M E R C O U N T Y ) •SANO L A K E ( R E N S S E L A E R COUNTY) • SANFORU TOWN ( B R O O M E C O U N T Y ) •SANGERFIELU TOWN (ONEIDA C O U N T Y ) SANTA C L A R A TOWN ( F R A N K L I N C O U N T Y ) SARANAC L A K E V I L L A G E (•FRANKLIN C O U N T Y ) • SARDINIA T O W N ( E R I E C O U N T Y ) S A U G E R T I E S T O w N ( U L S T E R CO U N T Y ) S A U G E R T I E S V I L L A G E ( U L S T E R COLixTY) •SAVANNAH V I L L A G E ( W A Y N E C O J N T Y ) SAVCNA V I L L A G E ( S T E U B E N C O U N T Y ) •SCHAGHTICOKE TOWN ( R E N S S E L A E R COUNTY ) • SCHAGHTICOKE VILLAGE (RENSSELAER COUNTY) • SCHENECTADY CITY (SCHENECTADY COUNTY ) SCHENEVUS VILLAGE (GTSEGO CGUNTY) •SCHCOACK T O W N ( R E N S S E L A E R C O U N T Y ) S C H O H A R I E TOWN ( S C H O H A R I E C O U N T Y ) SCHOHARIE VILLAGE (SCHOHARIE COUNTY) SCHROON TOWN ( E S S E X C O U N T Y ) • S C H U Y L E R TOWN ( H E R K I M E R C O U N T Y ) • S C H U Y L E R V I L L E V I L C A G E (SARATOGA C O U N T Y ) SCIC TOWN ( A L L E b A N Y C U U N T Y ) SCIPIO T O W N ( C A Y U G A C O U N T Y ) •SCOTIA V I L L A G E ( S C H E N E C T A D Y C C U N T Y ) SCOTT TOWN ( C O R T L A N D C O U N T Y ) S E M P R G M U S TOWN (CAYUGA C O U N T Y ) SENECA F A L L S T O W N ( S E N E C A C O U N T Y ) SENECA F A L L S V I L L A G E ( S E N E C A C O U N T Y ) SEwARD TOWN ( S C H O H A R I E C O U N T Y ) S H A N O A K E N TOWN ( U L S T E R C O U N T Y ) SHARON S P R I N G S V I L L A G E ( S C H O H A R I E C O U N T Y ) SHARON T O W N ( S C H O H A R I E C O U N T Y ) SHAWANGUNK TOWN ( U L S T E R C O U N T Y ) • S H E L 8 Y TOWN ( O R L E A N S C O U N T Y ) SHELDON TOwN ( W Y O M I N G C O U N T Y ) S H E R B U R N E TUWN ( C H E N X N G C C O U N T Y ) SHERBURNE VILLAGE (CHENANGO COUNTY) SHERIGAN T O W N ( C H A U T A U Q U A C O U N T Y ) SHERMAN TOwN ( C H A U T A U Q U M COUNTY) SHERMAN V I L L A G E ( C H A U T A U Q U A C C U N T Y ) •SHER&ILL CITY (ONEIOA OOUNTY) NEW YCRK -157- NEW YORK TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING SIDNEY TOWN (OELAWARE COUNTY) SIDNEY VILLAGE (DELAWARE C O U N T Y ) SILVER CREEK VILLAbE (CHAUTAUCUA C O U N T Y ) SINCLAIRVILLE VILLAGE (CHAUTAUQUA COUNTY) • S K A N E A T E L E S TOWN (ONONbAGA C O L N T Y ) • SLOAN V I L L A G E (ERIE C O U N T Y ) • S M I T H H E L D TOWN (MADISON C O U N T Y ) SMITHVILLE T O W N (CHENANGO COUNTY) S M Y R N A T O W N (CrtENANGO C O U N T Y ) SMYRNA V I L L A G E (CRENANGU C O U N T Y ) •SGDUS VILLAGE (WAYNE C O U N T Y ) S C L O N TOWN ( C O R T L A N O C O U N T Y ) •SOLVAY VILLAGE (ONONDAGA C O U N T Y ) • S O M E R S E T TCWN ( N I A G A R A COUNTY) • S O U T H F L O R A L P A R K V I L L A G E (NASSAU C O U N T Y ) •SOUTH G L E N S FALLS VILLAGE (SARATOGA C O U N T Y ) SGUTH VALLEY TOWN (CATTARAUGUS C O U N T Y ) • S C U T H P O R T TGWN ( C H E M U N G C O U N T Y ) • S P A F F O R D TUWN ( C N C N O A G A C O U N T Y ) SPRINGFIELD TOWN (OTSEGO C O U N T Y ) S P R I N G P G R T TOWN ( C A Y U G A C O U N T Y ) • SPRINGVILLE VILLAGE (ERIE COUNTY) ST A R M A N D TOWN ( E S S E X C O U N T Y ) •ST J O H N S V I L L E TGwN ( M O N T G O M E R Y C O U N T Y ) •ST J O H N S V I L L E V I L L A G E ( M O N T G O M E R Y C G U N T Y ) S T A F F O R D TOWN ( G E N E S E E C O U N T Y ) STAMFORD TOWN (DELAWARE C O U N T Y ) STAMFORD VILLAGE (DELAWARE COUNTY) • STARK TOWN ( H E R K I M E R C O U N T Y ) S T A R K L Y TOWN ( Y A T E S C O U N T Y ) •STEPHENTUWN TOwN ( R E N S S E L ' C R C O U N T Y ) STERLING TOWN (CAYUGA C O U N T Y ) • S T E U B E N TOWN ( O N E I D A C O U N T Y ) •STEWART MANOR VILLAGE (NASSAU C O U N T Y ) S T O C K H O L M TOwN (ST L A W R E N C E C C U N T Y ) S T O C K P O R T TOWN ( C O L U M B I A C U U N T Y ) STOCKTON TOWN (CHAUTAUQUA COUNTY) STONY C R E E K TCWN ( W A R R E N C O U N T Y ) S T R A T F O R D TOWN ( F U L T O N O O U N T Y ) S T U Y V E S A N T TOWN ( C O L U M B I A C C U N T Y ) S U M M E R H I L L TOWN ( C A Y U G A C C U N T Y ) SUMMIT T O W N ( S C H O H A R I E C O U N T Y ) •SYLVAN BEACH VILLAGE (ONEIDA COUNTY) •SYRACUSE CITY (ONCNDAGA COUNTY) T A G H K A N I C TOwN ( C O L U M B I A C O U N T Y ) TANNERSVILLE VILLAGE (GREENE COUNTY) TAYLOR TOWN (CORTLAND C O U N T Y ) T H E R E S A TOWN ( J E F F E R S O N C O U N T Y ) THERESA V I L L A G E ( J E F F E R S O N C O U N T Y ) THOMPSON TOWN (SULLIVAN C O U N T Y ) NEW YCRK -15 D- NEW YORK U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS THROOP TOWN (CAYUGA COUNTY) THURMAN TOWN ( W A R R E N C O U N T Y ) THURSTON TOWN ( S T E U B E N C O U N T Y ) T I C O N O E R O G A TOWN ( E S S E X C O U N T Y ) TICONOEROGA VILLAGE (ESSEX COUNTY) T O M P K I N S TOWN ( O E L A W A R E C O U N T Y ) •TCNAWANDA C I T Y ( E R I E C O U N T Y ) • TCNAWANOA TOWN ( E R I E C O U N T Y ) TORREY TOWN ( Y A T E S C O U N T Y ) •TRENTON TOWN ( O N E I D A C O U N T Y ) T R O L P S B U R G TOWN ( S T E U B E N C O U N T Y ) •TROY CITY ( R E N S S E L A E R C O U N T Y ) TRUMANS8URG VILLAGE ( T O M P K I N S COUNTY ) TRUXTON TOWN ( C O R T L A N D C O U N T Y ) •TULLY TOWN ( O N O N D A G A C O U N T Y ) •TULLY V I L L A G E ( O N C N D A G A C O U N T Y ) TUPPER L A K E V I L L A G E ( F R A N K L I N C O U N T Y ) TURIN TCWN ( L E W I S C O U N T Y ) TURIN V I L L A G E ( L E W I S C O U N T Y ) TUSCARORA TOWN ( S T E U B E N C O U N T Y ) TYRE TOWN (SENECA C C U N T Y ) TYRONE TOWN ( S C H U Y L E R C O U N T Y ) ULYSSES TOWN ( T O M P K I N S C O U N T Y ) UNAUILLA TOWN ( O T S E G O C O U N T Y ) UNACILLA V I L L A G E ( O T S E G O C O U N T Y ) U M C N S P R I N G S V I L L A G E (CAYUGA C O U N T Y ) •UNION TOWN ( B R O O M E C O U N T Y ) U M G N V I L L E VILLAGE (ORANGE COUNTY) UR3ANA T O W N ( S T E U B E N C O U N T Y ) •UTICA C I T Y ( O N E I D A C O U N T Y ) VALATIE V I L L A G E ( C U L U M 8 I A C C U N T Y ) •VALLEY F A L L S V I L L A G E ( R E N S S E L A E R C O U N T Y ) •VALLEY S T R E A M V I L L A G E ( N A S S A U C O U N T Y ) •VAN BUREN TOWN ( O N O N D A G A C O U N T Y ) •VAN ETTEN TOWN ( C H E M U N G C O U N T Y ) •VAN ETTE.N V I L L A G E ( C H E M U N G C O U N T Y ) VARICK TOWN ( S E N E C A C O U N T Y ) VENICE TOWN ( C A Y U G A C O U N T Y ) • VERNUN T O W N ( O N E I O A C O U N T Y ) •VERNON V I L L A b E (ONEIDA C O U N T Y ) •VERONA TOWN ( O M E I C A C O U N T Y ) •VETERAN TOWN ( C H E M U N G C O U N T Y ) VICTORY TOwN ( C A Y L G A C U U N T Y ) •VICTORY TOWN ( S A R A T O G A C O U N T Y ) •VIENNA T O W N ( O N E I O A C O U N T Y ) VILLENCVA TOWN ( C H A U T A U C J * C O L N T Y ) VIRGIL TOWN ( C O R T L A N D C O U N T Y ) WAODINGTON TOWN (ST L A w R E N C E C O U N T Y ) WADCINGTON V I L L A G E (ST L A W R E N C E C O U N T Y ) WALDEN V I L L A G E (ORANGE C O U N T Y ) NErf YCRK -159- NEW YORK TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •WALES TOWN (ERIE OOUNTY) WALLKILL TOWN ( O R A N G E C O U N T Y ) W A L T O N TOWN ( D E L A W A R E COUNTY) WALTON V I L L A G E ( O E L A W A R E C O U N T Y ) WARO TOWN ( A L L E G A N Y C O U N T Y ) •WARREN TOWN (HERKIMER C O U N T Y ) W A R R E N S b U R G TOWN ( W A R R E N C O U N T Y ) WARSAW TOWN ( W Y O M I N G C O U N T Y ) W A S H I N G T O N V l L L c V I L L A G E (ORANGE C O U N T Y ) •WATERFORO VILLAGE (SARATOGA CCUNTY) WATERLOO TUWN ( S E N E C A COUNTY) WATERLOO V I L L A b E (SENECA C O U N T Y ) WATERTOWN C I T Y ( J E F F E R S O N C O U N T Y ) WATERTC'wN TOWN ( J E F F E R S O N C C U N T Y ) • W A T E R V I L L E V I L L A G E (ONEIOA C O U N T Y ) •WATERVLIET CITY (ALBANY C O U N T Y ) wATKINS G L E N V I L L A G E ( S C H U Y L E R C O U N T Y ) WATSON TOWN ( L E W I S C O U N T Y ) WAVERLY T O W N ( F R A N K L I N C O U N T Y ) WAWARSING TOWN ( U L S T E R C O U N T Y ) wAwAYANG AT OWN ( O R A N G E C O U N T Y ) WAYLAND TOWN ( S T E U B E N COUNTY) WAYLAND V I L L A G E ( S T E U B E N C O U N T Y ) WAYNE TOwN ( S T E U B E N C O U N T Y ) • W E B B TOWN ( H t n K l M E R C O U N T Y ) WEEOSPCIRT V I L L A G E (CAYUGA CGUMY) W E L L S TOWN ( H A M I L T O N C O U N T Y ) •wELLStURG VILLAGE ( C H E M G N G COLNTY) w E L L S V I L L E TOWN ( A L L E G A N Y C O U N T Y ) WtLLSVILLE VILLAbE (ALLEGANY C O U N T Y ) WEST A L M O N D TOWN ( A L L E G A N Y C O U N T Y ) WEST C A R T H A G E V I L L A G E ( J E F F E R S O N C O U N T Y ) •WEST SENECA TOWN (ERIE ( J U N T Y ) •wEST SPARTA TOWN ( L I V I N G S T O N C O U N T Y ) WLST TURIN TOwN ( L J L W I S C O U N T Y ) WEST UNION TOWN ( S T E U B E N C O U N T Y ) •WEST W I N F I E L O V I L L A G L ( H E R K I M E R C O U N T Y ) • W E S T E R N TOWN ( O N E I O A C O U N T Y ) W E S T F I E L J TOWN ( C H A U T A U C U , C O U N T Y ) WESTFORO TOWN ( O T S E G O C O U N T Y ) • W E S T M O R E L A N D TOWN (ONEIOA COUNTY) w E S T P O R T TOWN ( E S S t X C G U N T Y ) w E S T V I L L E TOWN ( F R A N K L I N C O U N T Y ) w E T H E R S F I E L U TOWN ( W Y O M I N G C O L N T Y ) • W H E A T F I E L D T G* N (NIAGARA C O U N T Y ) WHEELER TOWN ( S T E U B E N C O U N T Y ) W H I T E C R E E K TOWN ( W A S H I N G T O N COUNTY) W H I T E H A L L TOWN ( W A S H I N G T O N C Q L u T Y ) WHITEHALL VILLAGE (WASHINGTON C O U N T Y ) •wHITEStfORO V I L L A G E (ONEIDA C O U N T Y ) NEW YCRK -16 0 TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •WHITESTOWN TOWN (ONEIOA COUNTY) WILLET TOWN (CORTLAND C O U N T Y ) /WILLIAMSON TOWN (WAYNE COUNTY) WILLING TOWN (ALLEGANY C O U N T Y ) •WILLISTON PARK VILLAGE (NASSAL C O U N T Y ) WILLSBORO TOWN (ESSEX C O U N T Y ) WILMINGTON TOWN (ESSEX C O U N T Y ) WILNA TCWN (JEFFERSON C O U N T Y ) •WILSON TOWN (NIAGARA C O U N T Y ) •WILSON VILLAGE (NIAGARA COUNTY) wINOHAM TOWN (GREENE C O U N T Y ) • WINDSOR TOWN (GROGME C O U N T Y ) •WINOSGR VILLAbE (BROOME COUNTY) •WINFIELO TOwN (HERKIMER COUNTY) WIRT TOWN (ALLEGANY C O U N T Y ) • WOLCOTT TOWN (WAYNE C O U N T Y ) •WOLCOTT VILLAGE (WAYNE C O U N T Y ) WGOOHULL TOWN (STEUdEN CUUNTY) WOOOHULL VILLAGE (STEUBEN COUNTY) WQOORIOGE VILLAGE (SULLIVAN CCUNTY WORCESTER TGwN (OTSEGO C O U N T Y ) WORTH TOWN (JEFFERSON COUNTY) WRIGHT TOWN (SCHOHARIE CUUNTY) WIRTSBORO VILLAGE (SULLIVAN CCUNTY •YCNKERS CITY (WESTCHESTER CCUNTY) •YORK TOWN (LIVINGSTON COUNTY) YORKSHIRE TOWN (CATTARAUGUS CCUNTY ) •YCRKVILLE VILLAGE (ONEIOA COUNTY) •YCUNGSTUWN VILLAGE (NIAGARA CCUNTY ) UNINCORPORATED AREAS OF THE FOLLOWING CO UNTIES •ALBANY C O U N T Y ALLEGANY COUNTY •BROOME C O U N T Y CATTARAUGUS COUNTY CAYUGA CUUNTY CHAUTAUQUA COUNTY •CHEMUNG COUNTY CHENANGO COUNTY CCLUMBIA COUNTY CORTLAND COUNT Y DELAWARE CUUNTY •ERIE COUNTY ESSEX CGUNTY FRANKLIN COUNTY FULTON COUNTY GENESEE COUNTY •HERKIMER COUNTY JEFFERSON COUNTY NEW YCRK - 1 6 1- NEW YCRK U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING LEWIS CGUNTY • MUNRUE COUNTY • MONTGOMERY COUNTY •NIAGARA CUUNTY •ONEIDA COUNTY •ONONDAGA COUNTY ORANGE C O U N T Y •ORLEANS COUNTY OTSEGO COUNTY •RENSSELAER OOUNTY •SCHENECTADY COUNTY SCHOHARIE CGUNTY SCHUYLER C O U N T Y SENECA C O U N T Y ST L A W R E N C E C O U N T Y STEUBEN COUNTY SULLIVAN C U U N T Y ULSTER COUNTY WARREN C O U N T Y WASHINGTON COUNTY •wAYNE COUNTY WYOMING COUNTY YATES COUNTY STATE RECORD CUUNT^ 1*114 NEW YCRK -Ibi- NEW YORK U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE CF NORTH CAROLINA CITIES* TOWNS ANO TOWNSHIPS WITH CCUNTY NAME A H O S K I E TOWN ( H E R T F O R D C O U N T Y ) ALBEMARLE CITY (STANLY C O U N T Y ) ALLIANCE TOWN (PAMLICO C O U N T Y ) ANDREWS TOWN ( C H E R O K E E C O U N T Y ) ARAPAHOE TOWN ( P A M L I C O COUNTY) A T K I N S O N TOWN ( P E N D E R C O U N T Y ) BANNER ELK TOWN (AVERY C O U N T Y ) B A Y 6 0 R 0 TOwN ( P A M L I C O C G U N T Y ) B E A R G R A S S TGWN ( M A R T I N C O U N T Y ) BENSON TOWN (JOHNSTON COUNTY) BLAOENoORO TOwN (BLADEN C O U N T Y ) BOLTON T O W N ( C O L U M B U S C O U N T Y ) 3 R O 0 K F O R 0 TOWN ( C A T A W B A C O U N T Y ) BONN TOWN ( F R A N K L I N C O U N T Y ) •BURLINGTON CITY (ALAMANCE CGUNTY) BLRNSVILLE TOWN (YANCEY C O U N T Y ) C A L Y P S O TUWN ( D U P L I N C O U N T Y ) C E N T E K V I L L E TcWN ( F R A N K L I N C O U N T Y ) C H A D 3 C U R N TOWN ( C O L U M B U S C O U N T Y ) C L E V E L A N D TOWN ( R C w A N C O U N T Y ) CCFIELO TOWN ( H E R T F O R D C O U N T Y ) COLUMBIA TOWN ( T Y R R E L L C O U N T Y ) CCMC TOWN ( H E R T F O R D C O U N T Y ) CCNCGRD CITY ( C A 3 A R R U S C O U N T Y ) CREEJMOCR CITY (GRANVILLE C C U N T Y ) C R O S S N O R E TOWN ( A V E R Y C O U N T Y ) EAST A R C A O I A T O w N ( B L A D E N C O U N T Y ) EAST L A U R I N b U R G TCWN ( S C O T L A N D C O U N T Y ) EAST S P E N C E R TOWN (RO'wAN C O U N T Y ) EDEN CITY ( R O C K I N G H A M COUNTY) EDENTGN TOWN ( G H J W M N t O U N T Y ) ELIZABETH CITY (PASQUOTANK COUNTY) ELK PARK TOWN ( A V E R Y C O U N T Y ) ELLERbE TOWN ( R I C H M O N D C O U N T Y ) •ELON C O L L E G E T O W N ( A L A M A N C E C O U N T Y ) ENFIELD TOwN (HALIFAX COUNTY) FAIR BLUFF T O W N ( C O L U M B U S C O U N T Y ) FAIRMONT TUWN ( R O B E S O N C O U N T Y ) FAISON TOWN (DUPLIN C O U N T Y ) F A I T H TOWN ( R O w A N C C U N T Y ) •FALCON TOWN ( C U M B E R L A N D C O U N T Y ) FOREST C I T Y TCWN ( R U T H E R F O R O C O U N T Y ) F F A N K L I N T O N TOWN ( F R A N K L I N C O U N T Y ) G A R Y S b U R G TOWN ( N O R T H A M P T O N C O U N T Y ) NCRTH CAROLINA "lb 3- NORTH CAROLINA FOLLOWING U.S. OFPARTMFMT ELIGIBLE OF THE GOVERNMENTS GASTON TOWN (NORTHAMPTON COUNTY) G I B S O N TOWN ( S C O T L A N D COUNTY) • G I B S O N V I L L E TOWN ( • G U I L F O R D C C U N T Y ) G L E N A L P I N E TOWN ( B U R K E C O U N T Y ) G 0 L D S 6 0 R U CITY (WAYNE C O U N T Y ) •GRAhAM C I T Y ( A L A M A N C E CGUNTY) G R A N I T E F A L L S TCWN ( C A L D W E L L C O U N T Y ) G R E E N E V E R S TOWN ( C U P L I N C O U N T Y ) G R I F T O N TOWN (•PITT C O U N T Y ) HAMLET CITY (RICHMOND C O U N T Y ) H A R M O N Y TGWN ( I R E C E L L C G U N T Y ) H A S S E L L TCWN ( M A R T I N C O U N T Y ) HENDERSON CITY ( V A N C E COUNTY) H O B G C O D TOWN ( H A L I F A X C O U N T Y ) HOFFMAN TOWN ( R I C H M O N D C O U N T Y ) H C O K E R T O N TOWN ( G R E E N E O O U N T Y ) J A M E S V I L L E TOWN ( M A R T I N C O U N T Y ) J E F F E R S O N TUWN ( A S H E C O U N T Y ) K E L F O R D TOWN ( J E R T I E C O U N T Y ) K E N L Y TOwN ( J O H N S T O N C O U N T Y ) KINGS MOUNTAIN CITY (•CLEVELAND C O U N T Y ) L A N S I N G TOWN ( A S H E C O U N T Y ) L A S K E R TOWN ( N O R T H A M P T O N C O U N T Y ) L A T T I h G R E TOWN ( C L E V E L A N D C O U N T Y ) LAURINEJURb C I T Y ( S C O T L A N O C O U N T Y ) L E G G E T T TOWN (EDGECOM.iE C O U N T Y ) •LEXINGTUN CITY (DAVIDSON C O U N T Y ) L I N C U L N T O N TOWN ( L I N C O L N C O U N T Y ) L I T T L E T O N TOWN ( H A L I F A X C O U N T Y ) LCNG VIEw TOWN (•CATAWBA C O U N T Y ) L C U I S b U R G TOWN ( F R A N K L I N C O U N T Y ) LUMbERTON CITY (ROBESON C O U N T Y ) MAGNOLIA TOWN ( D U P L I N C O U N T Y ) MAYGOAN TOwN ( R O C K I N G H A M C O U N T Y ) M A Y S V I L L E TOWN ( J C N E S C O U N T Y ) MCDONALD TOWN (ROBESON C U U N T Y ) • M E B A N E TOWN (•ALAMANCE COUNTY) MLS1C TOWN ( P A M L I C O C O U N T Y ) M I D O L E B U R G TOWN (VANCE C O U N T Y ) MILTON T O W N ( C A S W E L L C O U N T Y ) MOUNT G I L E A D T O W N ( M O N T G O M E R Y C O U N T Y ) M O U N T O L I V E TUWN (*WAYNE C O U N T Y ) M U R P H Y TOWN ( C H E R O K E E C O U N T Y ) N E W L A N D TO«N ( A V E R Y C O U N T Y ) NORMAN T O W N ( R I C H M O N D C O U N T Y ) NORWOOD TOWN ( S T A N L Y C O U N T Y ) OAK CITY TUWN (MARTIN COUNTY) O R I E N T A L TOWN ( P A M L I C O C O U N T Y ) OR RUM TOWN ( R O B E S O N C U U N T Y ) OXFORC CITY (GRANVILLE COUNTY) NCRTH CAROLINA -164- NORTH CAROLl TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING PARKTON TOWN (ROBESON COUNTY) PARMELE TOWN (MARTIN C O U N T Y ) * PEMBROKE TOWN (ROBESON C O U N T Y ) PINETOPS TOWN (EDGECOMBE COUNTY) PROCTORVILLE TOWN (ROBESON COUNTY) • RANDLEMAN TOWN (RANDOLPH COUNTY) RAYNHAM TOWN (ROBESON C O U N T Y ) REO SPRINGS TOWN (ROBESON COUNTY) RHOOHISS TOWN (•CALDWELL COUNTY) RICH SQUARE TOWN (NORTHAMPTON COUNTY) RICHLANOS TOWN (ONSLOW C O U N T Y ) ROANOKE RAPIDS CITY (HALIFAX COUNTY) ROBERSONVILLE TOwN (MARTIN COUNTY) ROCKINGHAM TOWN (RICHMOND COUNTY) ROSE HILL TOWN (OLPLIN C O U N T Y ) ROWLAND TOWN (RCBESON C O U N T Y ) SCOTLAND NECK TOWN (HALIFAX CCUNTY) SEABOARD TOWN (NORTHAMPTON COUNTY) •SEAGROVE TOWN (RANDOLPH COUNTY) SELMA TCWN (JOHNSTON C O U N T Y ) SEVERN TOWN (NORTHAMPTON COUNTY) SNOW HILL TOWN (GREENE C O U N T Y ) SPINOALE TOWN (RUTHERFORD COUNTY) ST PAULS TOWN (ROfcESON COUNTY) •STALEY TOWN (RANDOLPH C O U N T Y ) STAR TOWN (MONTGOMERY COUNTY) STEM TOWN (GRANVILLE C O U N T Y ) STONEWALL TOwN (PAMLICO COUNTY) STOVALL TOWN (GRANVILLE COUNTY) SWANSBORO TOWN (ONSLOW C O U N T Y ) TABOR CITY TOWN (COLUMBUS CCUNTY) TEACHEY TOWN (DUPLIN C O U N T Y ) •THOMASVILLE CITY (OAVIDSON COLNTY) TOP SAIL BEACH TOWN (PENDER CCUNTY) WAGRAM TOWN (SCOTLAND COUNTY) WALLACE TOWN (DUPLIN C O U N T Y ) WALSTONBJRG TOWN (GREENE COUNTY) WARSAW TOWN (DUPLIN C O U N T Y ) WATHA TOWN (PENDER COUNTY) WELDON TOWN (HALIFAX C O U N T Y ) WHITAKERS TOWN (•NASH COUNTY) WHITE LAKE TOWN (BLADEN COUNTY) WILLIAMSTON TOWN (MARTIN COUNTY) WINTON TOWN (HERTFORD C O U N T Y ) WOOOLANO TOWN (NORTHAMPTON C O L N T Y ) WCODVILLE TOWN (3ERTIE C O U N T Y ) NORTH CAROLINA -165- NORTH CAROLINA U.S. DEPARTMENT LIGIBLE UNINCORPORATED AREAS OF THE OF THE GOVERNMENTS FOLLOWING TREASURY LISTING COUNTIES •ALAMANCE COUNTY ASHE COUNTY AVERY C O U N T Y BERTIE COUNTY BLADEN CUUNTY CABARRUS CCUNTY CALDWELL COUNTY CASWELL COUNTY CHATHAM COUNTY CHEROKEE COUNTY CHOWAN COUNTY DUPLIN COUNTY EDGECOMBE COUNTY FRANKLIN COUNTY GATES CGUNTY GRAHAM COUNTY GRANVILLE COUNTY GREENE COUNTY HALIFAX COUNTY HAYWOOD CuUNTY HEPTFORG COUNTY HOKE COUNTY JOHNSTON COUNTY JCNES COUNTY MARTIN C O U N T Y MITCHELL COUNTY MONTGOMERY COUNTY NORTHAMPTON COUNTY PAMLICO COUNTY PENOER COUNT Y PERQUIMANS CUUNTY PERSON COUNTY RICHMOND COUNTY ROBESON COUNTY RUTHERFORD COUNTY STANLY C OU\TY TYRRELL C O U M Y VANCE COUNTY WARREN COUNT Y STATE RECORD COUNT= NORTH CAROLINA 179 -ib 6- NORTH CAROLINA U,S. OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF NORTH OAKOTA CITIES* TOWNS ANO TOWNSHIPS WITH CCUNTY NAME FOLLOWING ALLEN TOWNSHIP (KIODER COUNTY) ANAMOOSE CITY (MChENRY COUNTY) ANAMOUSE TOWNSHIP (MCHENRY COUNTY) ATWOOO TUWNSHIP (KIODER COUNTY) BAKER TOWNSHIP (KIDDER COUNTY) BALFOUR CITY (MCHENRY COUNTY) 8ANTRY TOWNSHIP (MCHENRY COUNTY) BERGEN VILLAGE (MCHENRY COUNTY) BERWICK CITY (MCHENRY COUNTY) 8J0RNS0N TOWNSHIP (MCHENRY COUNTY) BUCKEYE TOWNSHIP (KIDOER COUNTY) BUNKER TOWNSHIP (KIDDER COUNTY) CHESTINA TOWNSHIP (KIDOER CCUNTY) CLEAR LAKE TOWNSHIP (BURLEIGH COUNTY) CLEAR LAKE TOWNSHIP (KIODER CCUNTY) COTTONWOOD LAKE TWP (MCHENRY COUNTY) CROFTE TOWNSHIP (BURLEIGH CCUNTY) CROWN HILL TOWNSHIP (KIDOER CCUNTY) CRYSTAL SPRINGS TCWNSHIP (KIDCER COUNTY) DAWSON VILLAGE (KIDDER COUNTY) DEEP RIVER TOWNSHIP (MCHENRY COUNTY) DEERING TOWNSHIP (MCHENRY CCUNTY) DEERING VILLAGE (MCHENRY COUNTY) DRAKE CITY (MCHENRY COUNTY) ORISCCLL TOWNSHIP (BURLEIGH CCUNTY) ECKLUNO TOWNSHIP (BURLEIGH COLNTY) EGG CREEK TOWNSHIP (MCHENRY CCUNTY) ESTHERVILLE TOWNSHIP (BURLEIGH COUNTY) EXCELSIOR TGWNSHIP (KIDDER COUNTY) FAIRVIEW TOWNSHIP (ROLETTE COUNTY) FALSEN TOWNSHIP (MCHENRY COUNTY) FLORENCE LAKE TWP (BURLEIGH CCUNTY) FRETTIM TOWNSHIP (KIODER COUNTY) GLENVIEW TOWNSHIP (6UPLEIGH CCUNTY) GRAF TOWNSHIP (KIODER COUNTY) GRANVILLE CITY (MCHENRY COUNTY) HARDING TOWNSHIP (EMMONS COUNTY) HARRIETT TOWNSHIP (BURLEIGH CCUNTY) HAYNES TOWNSHIP (KIDOER COUNTY) HAZEL GROVE TOwNSHIP (BURLEIGH COUNTY) KARLSRUHE CITY (MCHENRY COUNTY) KARLSRUHE TOWNSHIP (MCHENRY CCUNTY) KIEF VILLAGE (MCHENRY CCUNTY) KCTTKE VALLEY TOWNSHIP (MCHENRY COUNTY) NCRTH DAKOTM -167- NORTH OAKOTA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS LAKE GEORGE TOWNSHIP (MCHENRY COUNTY) LAKE HESTER T O W N S H I P ( M C H E N R Y C O U N T Y ) LAKE WILLIAMS TOWNSHIP (KIDDER C O U N T Y ) LAND TOWNSHIP ( M C H E N R Y C O U N T Y ) LARK T O W N S H I P ( G R A N T C O U N T Y ) LAYTON TOWNSHIP (MCHENRY C O U N T Y ) LEIN T O W N S H I P ( u U R L E I G H C O U N T Y ) LITTLE DEEP TOWNSHIP (MCHENRY C O U N T Y ) MANNING T O W N S H I P ( K I D D E R C O U N T Y ) MCCULLEY TOWNSHIP (EMMONS COUNTY) MERKEL T O w N S H I P ( K I D D E R C O U N T Y ) M O R T O N T O W N S H I P (LU'RLEIGH C O U N T Y ) MOOSE RIVER TOWNSHIP (MCHENRY C U U N T Y ) NEWPORT T O w N S H I P ( M C H E N R Y COUNTY) NORMAL T O w N S H I P ( M C H E N R Y C O U N T Y ) NORTHWEST TCwNSHIP (KIDOER C O U N T Y ) ODIN TOWNSHIP ( M C H E N R Y C O U N T Y ) PEACE TOWNSHIP (KIDDER C O U N T Y ) PETERSVILLE TOwNSHIP (KIODER COUNTY) PETTItONE TOWNSHIP (KIODER C O U N T Y ) PETTIbONE VILLAGE (KIDDER COUNTY) PRATT TOWNSHIP ( M C H E N R Y C O U N T Y ) QUINBY TOWNSHIP (KIDOER C O U N T Y ) R E X I N E TWP ( K I O D E R C O U N T Y ) RIGA T O W N S H I P ( M C H E N R Y C O U N T Y ) ROBINSON CITY (KIDDER C O U N T Y ) ROUND LAKE TOWNSHIP ( M C H E N R Y C O U N T Y ) SALINE T O W N S H I P (MCHENRY C O U N T Y ) SCHILLER TUWNSHIP (MCHENRY C O U N T Y ) SCHHJNK T G W N S H I P ( B U R L E I G H C O U N T Y ) SIBLEY BUTTE T O W N S H I P (BURLEIGH C O U N T Y ) SIBLEY T O W N S H I P (KIDDER C U U N T Y ) S L O P E C E N T E R TWP ( S L O P E C O U N T Y ) STEELE CITY (KIDDER C O U N T Y ) STEIUER TGWNSHIP (^URLEIGH C O U N T Y ) STEWART T O W N S H I P ( K I D D E R C O U N T Y ) TAFT T O W N S H I P ( b U R L E I G H C O U N T Y ) TANNER T O w N S H I P (KIDDER C O U N T Y ) TAPPEN CITY (KIDDER C O U N T Y ) TUTTLE TOWNSHIP (KIODER C O U N T Y ) T U T T L E V I L L A G E (KIDOER C O U N T Y ) VALLEY T O W N S H I P (KIDOER C O U N T Y ) VELVA T C W N S H I P ( M C H E N R Y C O U N T Y ) VILLARD TOwNSHIP (MCHENRY COUNTY) WEISER T O W N S H I P (KIDDER C O U N T Y ) WESTFCRO TOWNSHIP (KIDDER COUNTY) WILLIAMS TOWNSHIP (KIDDER C O U N T Y ) WILSON TUWNSHIP (CURLEIGH COUNTY) WING CITY O J U R L E I G H C O U N T Y ) NCRTH OAKOTA -16 3- NORTH DAKOTA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS UNINCORPORATED AREAS OF THE FOLLOWING TREASURY LISTING COUNTIES KIDOER COUNTY MCHENRY COUNTY STATE RECORD COUNT= 95 NCRT H DAKOTA -169- NORTH DAKOTA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF OHIO CITIES* TCWNS A N D TOWNSHIPS WITH CCUNTY NAME •AOAMS TOWNSHIP (CHAMPAIGN COUNTY) ADAMS TOWNSHIP (MONROE C O U N T Y ) ADAMS TOWNSHIP (MUSKINGUM C C U N T Y ) ADAMS TOWNSHIP (SENECA C O U N T Y ) •AOAMS TOWNSHIP (WASHINGTON COLNTY) AOAMSVILLE VILLAGE (MUSKINGUM C O U N T Y ) ACELPHI VILLAGE (ROSS C O U N T Y ) • AKRON CITY (SUMMIT C O U N T Y ) ALBANY VILLAGE (ATHENS C O U N T Y ) ALEXANDER TOwNSHIP (ATHENS COLNTY) ALGER VILLAGE (HAROIN C O U N T Y ) • A L L E N T O W N S H I P (OTTAWA C O U N T Y ) • A L L I A N C E C I T Y (STARK C O U N T Y ) ALVCRCTGN VILLAGE (WILLIAMS CCUNTY) •AMANOA T O W N S H I P ( A L L E N C O U N T Y ) •AMBCY TOWNSHIP (FLLTON C O U N T Y ) AM.ES T O W N S H I P ( A T H E N S C O U N T Y ) AMESVILLE VILLAGE (ATHENS CCUNTY) •AMSTERDAM VILLAGE (JEFFERSON COUNTY) ANTIOCH VILLAGE (MONROE C G U N T Y ) ANTWERP VILLAGE (PAULDING C C U N T Y ) •ARCHBGLD VILLAGE (FULTON C O U N T Y ) • A R L I N G T O N HGTS V I L L A G E ( H A M I L T O N C O U N T Y ) ASHLANO C I T Y ( A S H L A N D C O U N T Y ) ASHTABULA CITY (ASHTABULA C C U N T Y ) ASHTAtULA TOWNSHIP (ASHTAOULA C O U N T Y ) ATHENS CITY (ATHENS C O U N T Y ) ATHENS TOWNSHIP (ATHENS COUNTY) ATTICA V I L L A G E (SENECA C O U N T Y ) •ATWATER TOWNSHIP (PORTAGE C C U N T Y ) AUBURN TOWNSHIP (CRAWFORD C C U N T Y ) AUBURN T O W N S H I P (TUSCARAWAS C C U N T Y ) •AUGLAIZE TOWNSHIP (ALLEN C O U N T Y ) AUSTINBURG TOwNSHIP (ASHTABULA C O U N T Y ) •AGSTINTOWN TOWNSHIP (MAHONING C O U N T Y ) BAINBRIOGE VILLAGE (ROSS C O U N T Y ) BALTIC VILLAGE (TUSCARAWAS C O L N T Y ) •BAR6ERT0N CITY (SUMMIT C O U N T Y ) •BARNESVILLE VILLAGE (BELMONT COUNTY) BARNHILL VILLAGE (TUSCARAWAS C O U N T Y ) BATESVILLE VILLAGE (NOBLE C C U N T Y ) •BATH TOWNSHIP (ALLEN C O U N T Y ) •BATH TOWNSHIP (GREENE C O U N T Y ) •BAY T G W N S H I P ( O T T A W A C O U N T Y ) OHIO -170. 0HI0 FOLLOWING U.S. OEPARTMENT ELIGIBLE OF THE GOVERNMENTS BEALLSVILLE VILLAGE (MONROE COUNTY) •BEAVER C R E E K T O W N S H I P ( G R E E N E C O U N T Y ) •BEAVER T O W N S H I P ( M A H O N I N b C O U N T Y ) BEAVER T O W N S H I P ( N O B L E C O U N T Y ) BEAVER V I L L A G E ( P I K E C O U N T Y ) • BEAVERDAM VILLAGE (ALLEN C O U N T Y ) •BEDFORD CITY (CUYAHOGA C O U N T Y ) BEDFORD T O W N S H I P ( C O S H O C T O N C C U N T Y ) •BELLAIRE CITY (BELMONT C O U N T Y ) • B E L L B R O O K CITY ( G R E E N E C O U N T Y ) BELLE VALLEY V I L L A G E (NOBLE C C U N T Y ) bELLEVUE C I T Y (•HURON C C U N T Y ) •BELLVILLE VILLAGE (RICHLAND C C U N T Y ) •BELMONT V I L L A b E ( B E L M O N T C O U N T Y ) • dELMORE V I L L A G E ( P U T N A M C O U N T Y ) • dELCIT V I L L A b E ( M A H O N I N G C O U N T Y ) •BELPRE C I T Y ( W A S H I N G T O N C O U N T Y ) BENTON R I D G E V I L L A G E ( H A N C O C K C O U N T Y ) BENTON T U W N S H I P ( H O C K I N G C O U N T Y ) BENTON T O W N S H I P ( M O N R O E C O U N T Y ) •BENTON T O W N S H I P ( O T T A W A C O U N T Y ) •BEREA CITY ( C U Y A H C G ^ C O U N T Y ) •BERKEY V I L L A G E ( L L C A S C O U N T Y ) B E R L I N T O W N S H I P (ERIE C O U N T Y ) BERLIN T O W N S H I P ( K N O X C O U N T Y ) •BERLIN T O W N S H I P (MAHONING COUNTY) BERN T O W N S H I P ( A T H E N S C O U N T Y ) • B E T H E L T O W N S H I P (CLARK C O U N T Y ) •BETHEL T U W N S H I P (MIAMI C O U N T Y ) BETHEL T O W N S H I P ( M O N R O E C O U N T Y ) BIG ISLAND T O W N S H I P ( M A R I O N C C U N T Y ) BIG SPRING T O W N S H I P ( S E N E C A C O U N T Y ) BLAKESLEE VILLAGE (WILLIAMS C O U N T Y ) BLANCHARD TOWNSHIP (HANCOCK C O U N T Y ) BLANCHARD TOWNSHIP (HARDIN C O U N T Y ) BLOOM T C W N S H I P ( S C I O T U C O U N T Y ) BLOCMFIELD TOWNSHIP (JACKSON COUNTY) •BLOCMFIELD TOWNSHIP (TRUMoULL C O U N T Y ) •3L00MING0ALE VILLAGE (JEFFERSON COUNTY) BLUE ROCK T C W N S H I P ( M U S K I N G U M C O U N T Y ) • BLUFFTON V I L L A G E ( A L L E N C O U N T Y ) •dCwERSVlLLE VILLAGE (GREENE CCUNTY) BOWLING G R E E N T O W N S H I P ( L I C K I N G C O U N T Y ) BOWLING G R E E N T O w N S H I P ( M A R I O N C O U N T Y ) • BRACEVILLE TOWNSHIP (TRUMBULL C O U N T Y ) •BRADY L A K E V I L L A G E ( P O R T A G E C C U N T Y ) BRATTCN T O W N S H I P ( A D A M S C O U N T Y ) •BRIDGEPORT VILLAGE (BELMONT C O U N T Y ) •BRILLIANT VILLAGE (JEFFERSON COUNTY) •BRIMFIELO TOWNSHIP (PORTAGE CCUNTY) OHIO -I7i- OHIO TREASURY LISTING U . 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OEPARTMENT OF THE ELIGIBLE GOVERNMENTS BRCNSON TOWNSHIP (HURON COUNTY) • BROOK PARK CITY (CUYAHOGA COUNTY) BFOGKFIELO TOWNSHIP (NOBLE COUNTY) •BROOKSIOE VILLAGE (BELMONT COUNTY) BROUGHTON VILLAGE (PAULCING CCUNTY) BRGVN TGWNSHIP (KNOX C O U N T Y ) •BROWN TGWNSHIP (MIAMI C C U N T Y ) BROWN TOWNSHIP (PAULDING COUNTY) BROWN TOWNSHIP (VINTON C O U N T Y ) BRUSH CPEEtv TOWNSHIP (AOAMS COUNTY) BRUSH CREEK TOWNSHIP (MUSKINGUM C O U N T Y ) BRUSH CREEK TOWNSHIP (SCIOTO COUNTY) BRYAN CITY (WILLIAMS C O U N T Y ) BUCHTEL VILLAGE (ATHENS COUNTY) BUCK TGWNSHIP (HARDIN C G U N T Y ) •BUCKLAND VILLAGE (AUGLAIZE COUNTY) SUCKS TOWNSHIP (TUSCARAWAS COUNTY) 3UCKSKIN TCWNSHIP (ROSS C O U N T Y ) BGCYRUS CITY (CRAWFORD COUNTY) BUCYRUS TOWNSHIP (CRAWFORO COLNTY) bUFFALG TOWNSHIP (NOBLE COUNTY) BURBANK VILLAGE (WAYNE C O U N T Y ) 6URG0GN VILLAGE (SANDUSKY COUNTY) •BURTON VILLAGE (GEAUG* COUNTY) BUTLER TOWNSHIP (COLUMBIANA CCUNTY) BUTLER TOWNSHIP (KNOX COUNTY) •BUTLER TOwNSHIP (MONTGOMERY CCUNTY) • BUTLEh VILLAGE (RICHLAND COUNTY) • B U T L E R V I L L L VILLAGE (WARREN C C U N T Y ) BYESVILLE VILLAGE (GUERNSEY CCUNTY) • C A E S A R S C R E E K TWP ( G R E E N E COUNTY) •CAIRO VILLAGE (ALLEN C O U N T Y ) CALDWELL VILLAGE (NCBLE COUNTY) CAMBRIDGE CITY (GUERNSEY COUNTY) CAMBRIDGE TUWNSHIF (GUERNSEY COUNTY) •CAMPBELL CITY (MAHONING COUNTY) CANAAN T O W N S H I P (ATHENS COUNTY) CANAAN T O W N S H I P (WAYNE COUNTY) •CANTON CITY (STARK COUNTY) •CANTON T O W N S H I P (STARK COUNTY) •CARRULL T O W N S H I P (OTTAWA COUNTY) CARTHAGE TOWNSHIP (ATHENS COUNTY) •CASS TOWNSHIP (RICHLAND COUNTY) •CASSTCWN VILLAGE (MIAMI COUNTY) •CATAWBA ISLAND TOWNSHIP (UTTAWA COUNTY) •CATAWFRA V I L L A G E (CLARK COUNTY) •CEDARVILLE TOWNSHIP (GREENE CCUNTY) • CEDARVILLE VILLAGE (GREENE COUNTY) CENTER TOWNSHIP (COLUMBIANA COUNTY) CENTER TUWNSHIP (GUERNSEY COUNTY) OHIO -172- 0HI ° TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING CENTER TOWNSHIP (MONROE COUNTY) C E N T E R T O W N S H I P (NOBLE C O U N T Y ) C E N T E R B U R G V I L L A G E (KNOX C O U N T Y ) CESSNA T O W N S H I P ( H A R D I N C O U N T Y ) •CHAMPION T O W N S H I P ( T R U M B U L L C C U N T Y ) •CHARLESTOWN TOWNSHIP (PORTAGE C O U N T Y ) CHATFIELD TOWNSHIP (CRAWFORO C O U N T Y ) CHATFIELD VILLAGE (CRAWFORD CCUNTY) CHAUNCEY V I L L A G E ( A T H E N S C O U N T Y ) CHERRY FORK VILLAGE (AOAMS COLNTY) CHERRY V A L L E Y T O w N S H I P ( A S H T A B U L A C O U N T Y ) •CHESAPEAKE VILLAGE (LAWRENCE COUNTY) • C H E S T E R F I E L D T O W N S H I P (F UL TO N COUN TY ) CHESTERVILLE VILLAGE (MORROW C O U N T Y ) •CHEVIGT C I T Y ( H A M I L T O N C O U N T Y ) CHILLICOTHE CITY (ROSS COUNTY) • C H R I S T I A N S B U R b V I L L A b E ( C H A M P A I G N CI U N T Y ) •CINCINNATI CITY (HAMILTON CGUNTY) CLARINGTON VILLAGE (MONROE COUNTY) CLARK T O W N S H I P ( C O S H O C T O N C C U N T Y ) CLARKSBURG VILLAGE (ROSS C O U N T Y ) CLARKSFIELD TOWNSHIP (HURON CCUNTY) • CLAY C E N T E R V I L L A G E ( O T T A w A C C U N T Y ) CLAY T O W N S H I P (KNCX C O U N T Y ) CLAY T O W N 5 H I P ( M U S K I N G U M C O U N T Y ) •CLAY T O W N S H I P (OTTAWA C C U N T Y ) CLAY T O W N S H I P ( S C I O T O C G U N T Y ) CLAY T O W N S H I P ( T U S C A R A W A S C C U N T Y ) • CLAYTON V I L L A G E ( M O N T G O M E R Y C C U N T Y ) CLEAR CREEK T O W N S H I P ( A S H L A N D C O U N T Y ) •CLEVELANO C I T Y ( C L Y A H O G A C O U N T Y ) • CLIFTON V I L L A G E (•GREENE C O U N T Y ) • CLINTCN T O W N S H I P ( F U L T O N C O U N T Y ) CLINTON T O W N S H I P (KNOX C O U N T Y ) CLINTON T O w N S H I P ( S H E L B Y C O U N T Y ) CLINTCN T O W N S H I P ( V I N T O N C O U N T Y ) CLINTCN T O W N S H I P ( W A Y N E C C U N T Y ) • C L C V E R D A L E V I L L A G E (PUTNAM C O U N T Y ) CLYCE V I L L A b E ( S A N D U S K Y C O U N T Y ) •CGAL G R O V E V I L L A G E ( L A W R E N C E C O U N T Y ) CCAL T O W N S H I P ( J A C K S O N C O U N T Y ) CCALTCN V I L L A G E ( J A C K S O N C O U N T Y ) •CGITSVILLE TOWNSHIP (MAHGNlNG C O U N T Y ) CULEBFOCK T C w N S H I P ( A S H T A B U L A C O U N T Y ) •CCLERAIN T G W N S H I P ( b E L M O N T C O U N T Y ) CCLERAIN T C W N S H I P ( R O S S C O U N T Y ) •CCLLECE C O R N E R V I L L A G E (•PREBLE C O J N T Y ) CCLLEGE T O W N S H I P (KNOX C O U N T Y ) •COLUMBIA T O W N S H I P ( H A M I L T O N C C U N T Y ) COLUMBIANA VILLAGE (COLUMBIANA C O U N T Y ) OHIO -173- OHIO U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •COLUMBUS GROVE VILLAGE (PUTNAM COUNTY) •CONCORD TOWNSHIP (CHAMPAIGN C C U N T Y ) CONCORD TOWNSHIP (FAYETTE COUNTY) CGNCURO TOWNSHIP (ROSS C O U N T Y ) CONGRESS TOWNSHIP (WAYNE C O U N T Y ) CCNNEAUT CITY (ASHTABULA C O U N T Y ) COOLVILLE VILLAGE (ATHENS CCUNTY) C C R M N G VILLAGE (PERRY C O U N T Y ) •COVENTRY TUWNSHIP (SUMMIT COUNTY) • COVINGTON VILLAGE (MIAMI C O U N T Y ) •CRAIG BEACH VILLAGE (MAHONING C O U N T Y ) CRANBERRY TUWNSHIP (CRAWFORD COUNTY ) CRANE TGWNSHIP (PAULDING C O U N T Y ) CFESTLINE CITY (•CRAWFORD C O U N T Y ) C R E S T O N V I L L A G E (WAYNE C U U N T Y ) CUMBERLAND VILLAGE (GUERNSEY CGUNTY) •CUSTAR VILLAGE (WOOD C O U N T Y ) •CUYAHOGA HGHTS VILLAGE (CUYAHCoA C O U N T Y ) DALLAS TOWNSHIP (CRAWFORD COUNTY) •OANBURY TOWNSHIP (OTTAWA C O U N T Y ) D A N V I L L E V I L L A b E (KNOX C O U N T Y ) •DAYTON CITY (MONTGOMERY C O U N T Y ) • D E E R CREEK T O W N S H I P ( M A D I S O N C O U N T Y ) • D E E R PARK C I T Y ( H A M I L T O N C O U N T Y ) •DEERFIELO TCwNSHIP (PORTAGE COUNTY) DEERFIELJ TOWNSHIP (ROSS C U U N T Y ) DEFIANCE CITY (DEFIANCE C O U N T Y ) DEFIANCE TOWNSHIP (DEFIANCE C O U N T Y ) DELAWARE TOWNSHIP (DEFIANCE C O U N T Y ) • DELLROY VILLAGE (CARROLL C O U N T Y ) • D E L P H G S C I T Y (*ALLEN C O U N T Y ) •DELTA VILLAGE (FULTGN C C U N T Y ) DENMARK T O W N S H I P ( A S H T A E U L A C O U N T Y ) O E N M S U N VILLAGE (TUSCARAWAS COUNTY) DESHLER VILLAGE (HENRY C O U N T Y ) DEXTER CITY VILLAGE (NOBLE C O U N T Y ) •DILLONVALE VILLAGE (JEFFERSON C O U N T Y ) •DCNNELSVILLE VILLAbE (CCARK C O U N T Y ) D O V E R CITY ( T U S C A F A W A S C O U N T Y ) DCVER TCWNSHIP (ATHENS C O U N T Y ) •DOVER TOWNSHIP (FULTGN C O U N T Y ) DOVER TOwNSHIP (TUSCARAWAS C O L N T Y ) •DUBLIN V I L L A G E (•FRANKLIN C G U N T Y ) OGNKIKK VILLAGE (HAPDIN COUNTY) • DUPCNT VILLAGE (PUTNAM C O U N T Y ) EAGLE TOWNSHIP (VINTON C O U N T Y ) •EAST CLEVELAND CITY ( C U Y A H O G A C O U N T Y ) EAST L I V E R P O O L C I T Y ( C O L U M B I A N A C O U N T Y ) EAST P A L E S T I N E C I T Y ( C O L U M B I A N A C O U N T Y ) •EAST TOWNSHIP (CARROLL C O U N T Y ) -174- OHIO TREASURY LISTING U.S. OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING EAST UNION TOWNSHIP (WAYNE COUNTY) •EATON CITY (PREBLE COUNTY) EOGERTON VILLAGE (WILLIAMS COUNTY) •EOINBURG TOWNSHIP (PORTAbE COUNTY) EDISON VILLAGE (MCRROW COUNTY) •ELGIN VILLAGE (VAN WERT COUNTY) •ELIZABETH TOWNSHIP (MIAMI COUNTY) ELK TCWNSHIP (NOBLE COUNTY) ELKRUN TOWNSHIP (COLUMBIANA CCUNTY) •ELLSWCRTH TOWNSHIP (MAHONING COUNTY) • ELMORE VILLAGE (OTTAWA COUNTY) ENOCH TOwNSHIP (NOBLE COUNTY) •ERIE TOWNSHIP (OTTAWA CCUNTY) •FAIRFAX VILLAGE (HAMILTON COUNTY) FAIRFIELD TOWNSHIP (COLUMBIANA COUNTY) •FAIRFIELO TCWNSHIP (MADISON CCUNTY) FAIRFIELO TOWNSHIP (TUSCARAWAS COUNTY) FAIRVIEW VILLAGE (GUERNSEY COUNTY) FALLS TOWNSHIP (HCCKING COUNTY) •FARMERSVILLE VILLAGE (MONTGCMERY COUNTY) • FAYETTE VILLAGE (FULTON COUNTY) FAYETTEVILLE VILLAbE (8R0WN CCUNTY) FITCHVILLE TOWNSHIP (HURON COUNTY) •FLUSHING TOWNSHIP (3ELMONT COUNTY) •FLUSHING VILLAGE (BELMONT CCUNTY) FOREST VILLAGE (HAROIN CUUNTY) •FURT SHAWNEE VILLAGE (ALLEN CCUNTY) •FCX TGWNSHIP (CARROLL CCUNTY) FRANKFORT VILLAGE (ROSS COUNTY) FRANKLIN TOWNSHIP (ADAMS COUNTY) FRANKLIN TOWNSHIP (COLUMBIANA COUNTY) •FRANKLIN TOWNSHIP (FULTCN COUNTY) FRANKLIN TOWNSHIP (JACKSON COUNTY) FRANKLIN TCwNSHIP (MONRCE COUNTY) •FRANKLIN TOWNSHIP (PORTAGE COUNTY) •FRANKLIN TOWNSHIP (RICHLAND CCUNTY) FRANKLIN TOWNSHIP (ROSS COUNTY) •FRANKLIN TUWNSHIP (SUMMIT CCUNTY) FRAZEY5BURG VILLAGE (MUSKINGUM COUNTY) FREDERICKSBURG VILLAGE (WAYNE CCUNTY) FREDERICKTOWN VILLAGE (KNOX CCUNTY) •FREEDOM TOWNSHIP (PORTAGE COUNTY) FREMUNT CITY (SANCUSKY COUNTY) •FULTON TOWNSHIP (FULTON COUNTY) FULTONHAM VILLAGE (MUSKINGUM COUNTY) GALIGN CITY (CRAWFORO COUNTY) GAMBIER VILLAGE (KNCX CGUNTY) GANN VILLAGE (KNOX COUNTY) •GARFIELD HGHTS CITY (CUYAHOGA COUNTY) •GENOA VILLAGE (GTTAWA CCUNTY) OHIO -1^5- OHIO U.S. DEPARTMENT ELlGIbLE OF THE GOVERNMENTS •GERMAN TOWNSHIP (FULTON COUNTY) GIBS0N3URG VILLAGE (SANDUSKY C O U N T Y ) •GIRAKO CITY (TRUMBULL C O U N T Y ) •GLANOCRF VILLAGE (PUTNAM C O U N T Y ) GLOUSTER VILLAGE (ATHENS C O U N T Y ) GNAOENHUTTEN VILLAGE (TUSCARAWAS C O U N T Y ) • GCLF M M N ' J R V I L L A G E ( H A M I L T O N C O U N T Y ) G C O O HOPE T C W N S H I P ( H O C K I N G C C U N T Y ) •GCRHAM T O W N S H I P (FULTON C O U N T Y ) •GOSHEN TOWNSHIP (AUGLAIZE CCUNTY) •GOSHEN TOwNSHIP (BELMONT C O U N T Y ) •GCSHEN TOWNSHIP (MAhONING COUNTY) GGSHEN TOwNSHIP (TUSCARAWAS CCUNTY) •GRAND RIVER VILLAGE ( L A K L C O U N T Y ) •GRANDVIEW TOwNSHIP (WASHINGTON C O U N T Y ) GRAYSVILLE VILLAGE (MONROE COUNTY) G R E E N CAMP T O W N S H I P ( M A R I O N C O U N T Y ) G R E E N CAMP V I L L A G E ( M A R I O N C O U N T Y ) GREEN CREEK TOWNSHIP (SANDUSKY C O U N T Y ) G R E E N S P R I N G S V I L L A G E (•SENECA C O U N T Y ) GREEN TOwNSHIP (ACAMS C O U N T Y ) G R E E N TOWNJShIP ( F A Y E T T E C O U N T Y ) •GREEN TOWNSHIP (HAMILTON C O U N T Y ) GREEN TGWNSHIP (HOCKING C O U N T Y ) •GREEN TOwNSHIP (MAHONING C O U N T Y ) GREEN TOWNSHIP (MONROE C O U N T Y ) GFEEN TCWNSHIP (ROSS C O U N T Y ) GREEN TCWNShlP (SCIOTO C O U N T Y ) •GREENE TOWNSHIP (TRUMBULL COUNTY) GREENFIELD TOwNSHIP (HURON COUNTY) •GFEENHILLS CITY (HAMILTON CGUNTY) GREENWICH TGWNSHIP (HURON CCUNTY) GREENWICH VILLAGE (HURON C O U N T Y ) HAMDEN VILLAGE (VINTON C O U N T Y ) •HAMILTON CITY (SUTLER C O U N T Y ) HAMILTON TOWNSHIP (JACKSON COUNTY) •HAMILTON TOWNSHIP (LAWPENCE C C U N T Y ) • H A M I L T O N TWP ( W A R R E N C O U N T Y ) •HANOVER TOWNSHIP (dUTLER C O U N T Y ) HANOVER TOWNSHIP (COLUMBIANA C O U N T Y ) •HARDING TGWNSHIP ( L U C A S C O U N T Y ) •HARLAN TOWNSHIP (WARREN C O U N T Y ) •HARRIS T O W N S H I P (OTTAWA C O U N T Y ) •HARRISON TGWNSHIP (CARROLL C O U N T Y ) H A R R I S O N T O w N S H I P (KNOX C G U N T Y ) HARRISON T O W N S H I 0 (LICKING C O L N T Y ) HARRISON TOWNSHIP (MUSKINGUM C O U N T Y ) • HARRISON T O w N S H I P (PREBLE C O U N T Y ) HARRISON TOWNSHIP (ROSS C O U N T Y ) HARRISON TOWNSHIP (SCIOTO C O U N T Y ) OHIO -176- TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •HARRISON TOWNSHIP (VAN WERT CCUNTY) •HARROD VILLAGE (ALLEN C O U N T Y ) HARTLANO TOWNSHIP (HURON COUNTY) • HARVEYSBURG VILLAGE (WARREN COUNTY) HAVILAND VILLAGE (PAULDING COUNTY) HELENA VILLAGE (SANDUSKY COUNTY) HEMLOCK VILLAGE (PERRY COUNTY) HICKSVILLE TOWNSHIP (DEFIANCE COUNTY) HICKSVILLE VILLAGE (OEFIANCE COUNTY) HILLIAR TOWNSHIP (KNOX C O U N T Y ) •HIRAM TOWNSHIP (PCRTAGE COUNTY) •HIRAM VILLAGE ( P O R T M G E COUNTY) HOLGATE VILLAGE (HENRY COUNTY) •HOLLGWAY VILLAGE (BELMONT COUNTY) HOLMES TOWNSHIP (CRAWFORD COUNTY) HOPEWELL TOWNSHIP (MUSKINGUM COUNTY) HCWARD TOWNSHIP (KNOX C O U N T Y ) •HOWLAND TOWNSHIP (TRUMBULL COUNTY) •HGYTVILLE VILLAGE (WUOO COUNTY) HUNTINGTON TOWNSHIP (ROSS CCUNTY) •INDEPENDENCE TOWNSHIP (WASHINGTON COUNTY) •IRONDALE VILLAGE (JEFFERSON CCUNTY) •IRONTGN CITY (LAwFENCE COUNTY) JACKSON CITY (JACKSON COUNTY) •JACKSON TOWNSHIP (ALLEN COUNTY) •JACKSCN TOWNSHIP (CHAMPAIGN CCUNTY) •JACKSON TOWNSHIP (CLERMGNT COUNTY) JACKSON TOWNSHIP (CRAWFORD COUNTY) JACKSON TCWNSHIP (GUERNSEY COUNTY) JACKSCN TOWNSHIP (HARDIN COUNTY) JACKSON TOWNSHIP (JACKSON COUNTY) JACKSCN TOWNSHIP (KNOX COUNTY) •JACKSON TOWNSHIP (MAHONING COLNTY) JACKSON TOWNSHIP (MONROE COUNTY) •JACKSON TOWNSHIP (MCNTbGMERY COUNTY) JACKSCN TOWNSHIP (MUSKINGUM CCUNTY) JACKSON TOWNSHIP (NOBLE COUNTY) JACKSON TOWNSHIP (PIKE COUNTY) JACKSON TOWNSHIP (SANDUSKY COUNTY) •JACKSON TOWNSHIP (VAN WERT COUNTY) •JACKSGN8URG VILLAbE (BUTLER CCUNTY) JACKSONVILLE VILLAGE (ATHENS COUNTY) JASPER TOwNSHIP (FAYETTE OOUNTY) JEFFERSON TOWNSHIP (AOAMS COUNTY) JEFFERSON TOWNSHIP (ASHTABULA CCUNTY) •JEFFERSGN TGWNSHIP (GREENE COUNTY) JEFFERSON TOWNSHIP (GUERNSEY CUUNTY) JEFFERSON TGWNSHIP (JACKSON CCUNTY) JEFFERSON TUWNSHIP (KNOX COUNTY) •JEFFERSON TOWNSHIP (MONTGOMERY COUNTY ) OHIO -17.7- OHIO U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING JEFFERSON TGWNSHIP (NOBLE CCUNTY) •JEFFERSON TOWNSHIP (PREBLE COUNTY) JEFFERSCN TOWNSHIP (ROSS C O U N T Y ) JEFFERSON TOWNSHIP (SCIOTO COLNTY) JEFFERSON TOWNSHIP (TUSCARAWAS C O U N T Y ) JEFFEPSON TOWNSHIP (WILLIAMS C O U N T Y ) JEFFERSGN VILLAGE (ASHTABULA COUNTY) JENERA V I L L A G E ( H A N C O C K C O U N T Y ) • J E N N I N G S T O W N S H I P (PUTNAM C O U N T Y ) • J E N N I N G S T G W N S H I P (VAN W E R T C C U N T Y ) JEROMEsVILLE VILLAGE (ASHLAND C O U N T Y ) J E R U S A L E M V I L L A G E (MONROE C O U N T Y ) KELLEYS ISLAND VILLAGE (ERIE C O U N T Y ) • K E N T CITY ( P O R T A G E C O U N T Y ) KENTON CITY (HAROIN C O U N T Y ) • K E T T E R I N G CITY ( M O N T G O M E R Y C O U N T Y ) KIMbOLTON VILLAGE (GUERNSEY C O U N T Y ) K I N G S T O N V I L L A G E (ROSS C O U N T Y ) KIRKERSVILLE VILLAGE (LICKING C O U N T Y ) •KIRKwCOD TOWNSHIP (BELMONT COLNTY) KNOX T O W N S H I P ( C O L U M B I A N A COUNTY) KNOX T G W N S H I P ( G U E R N S E Y C O U N T Y ) • L A F A Y E T T E T G W N S H I P (MEDINA C O U N T Y ) • L A F A Y E T T E V I L L A G E (ALLEN C O U N T Y ) •LAKEMORE VILLAGE (SUMMIT C O U N T Y ) • LANIER T O w N S H I P ( P R E B L E C O U N T Y ) LAUREL T O W N S H I P ( H O C K I N G C O U N T Y ) LAURELVILLE VILLAGE (HOCKING COUNTY) LEE T O W N S H I P ( A T H E N S C O U N T Y ) •LEE T C W N S H I P ( C A R R O L L C O U N T Y ) LEE T O W N S H I P ( M O N R O E C O U N T Y ) • L E E S V I L L E V I L L A G E (CARROLL C O U N T Y ) L E E T G M A VILLAGE (COLUMblANA COUNTY) •LEIPISIC V I L L A G E (PUTNAM C O U N T Y ) •LEMCN TCwNSHIP (HITLER C O U N T Y ) LENOX TOwNSHIP (ASHTABULA CCUNTY) • L E R C Y T O W N S H I P (LAKE C O U N T Y ) • L E W I S B U R G V I L L A G E (PREBLE C C U N T Y ) LEWISVILLE VILLAGE (MONROE COLNTY) • L E X I N G T O N T O W N S H I P (STARK C C U N T Y ) LIBERTY TOWNSHIP (ADAMS C O U N T Y ) •LIBERTY TOWNSHIP (BUTLER C O U N T Y ) LIBERTY TOWNSHIP (GUERNSEY C O U N T Y ) LIBERTY TOWNSHIP (JACKSCN COUNTY) L I B E R T Y T O w N S H I P (KNOX C O U N T Y ) L I B E R T Y T O W N S H I P (ROSS C O U N T Y ) • L I B E R T Y T O W N S H I P (VAN WERT C O U N T Y ) •LIBERTY TOWNSHIP (WASHINGTON COUNTY) LICK T O W N S H I P ( J A C K S O N C O U N T Y ) LICKING TOWNSHIP (LICKING COUNTY) IG -17 3- OHIO U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •LIMA CITY (ALLEN COUNTY) • L I M A V I L L E V I L L A G E (STARK C O U N T Y ) •LINNDALE VILLAGE (CUYAHOGA COUNTY) LISBON VILLAGE (COLUMBIANA COUNTY) LIVERPOOL TCWNSHIP (COLUMBIANA C O U N T Y ) LOCKINGTON CORPORATION (SHELBY C O U N T Y ) •LCCKLAND CITY (HAMILTON C O U N T Y ) LODI T O W N S H I P ( A T H E N S C O U N T Y ) LCGAN C I T Y ( H O C K I N G C O U N T Y ) •LCGAN T O W N S H I P ( A U G L A I Z E C O U N T Y ) LONDONDERRY TOWNSHIP (GUERNSEY C O U N T Y ) LCRAMIE T C W N S H I P ( S H E L B Y C O U N T Y ) LGRE CITY V I L L A G E ( G U E R N S E Y C C U N T Y ) •LOWELL V I L L A G E ( W A S H I N G T O N C O U N T Y ) •LCWELLVILLE VILLAGE (MAHONING COUNTY) •LOWER S A L E M V I L L A G E ( W A S H I N G T O N C O U N T Y ) •LUCAS VILLAGE (RICHLAND COUNTY) •LUDLOW F A L L S V I L L A G E ( M I A M I C O U N T Y ) •LUDLOW T O W N S H I P ( W A S H I N G T O N C C U N T Y ) LYKENS TOWNSHIP (CRAWFORD C O U N T Y ) •LYONS VILLAGE (FULTON C G J N T Y ) •MACEDONIA C I T Y ( S U M M I T C O U N T Y ) • MAD RIVER T G W N S H I P ( C H A M P A I G N C O U N T Y ) •MAD R I V E R T O W N S H I P (CLARK C G U N T Y ) •MAD RIVER T O W N S H I P ( M O N T J U M E R Y C O U N T Y ) •MADEIRA C I T Y ( H A M I L T O N C O U N T Y ) • MADISON T O W N S H I P ( 3 U T L E R C O U N T Y ) MADISON T O W N S H I P ( C O L U M B I A N A C O U N T Y ) MAOISON T O W N S H I P ( F A Y E T T E C C U N T Y ) MAOISON T O W N S H I P ( G U E R N S E Y C O U N T Y ) MADISON T O W N S H I P ( H A N C O C K C C U N T Y ) MADISGiM T O w N S H I P ( J A C K S C N C O U N T Y ) •MADISON T O W N S H I P ( M O N T G O M E R Y C O U N T Y ) MADISCN T O W N S H I P ( M U S K l N u U M C O U N T Y ) •MADISON T O W N S H I P ( R I C H L A N O C O U N T Y ) MAOISON T O W N S H I P ( S A N D U S K Y C O U N T Y ) MADISON T G W N S H I P ( S C I G T C C O U N T Y ) MADISCN T O W N S H I P ( V I N T O N C O U N T Y ) •MAINEVILLE VILLAGE (WARREN C O U N T Y ) MALAGA T O W N S H I P ( M O N R O E C O U N T Y ) MANCHESTER TOWNSHIP (AOAMS COLNTY) MANCHESTER VILLAGE (AOAMS CCUNTY) •MANSFIELD CITY (RICHLAND C O U N T Y ) • MANTUA T O W N S H I P ( P O R T A G E C O U N T Y ) •MANTUA V I L L A G E ( P O R T A G E C O U N T Y ) •MAPLE H G H T S C I T Y ( C U Y A H O G A C O L N T Y ) • M A R b L E H E A D V I L L A G E (OTTAWA C O L N T Y ) •MARIETTA C I T Y ( W A S H I N G T O N C O U N T Y ) MARION C I T Y ( M A R I O N C O U N T Y ) MARION T O W N S H I P ( H A R D I N C O U N T Y ) OHIO -179- OHIO TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS MARION TOWNSHIP (HOCKING COUNTY) MARION TOWNSHIP (MARION C O U N T Y ) MARION TOWNSHIP (NOBLE C O U N T Y ) MARK TOWNSHIP (DEFIANCE COUNTY) • MARLBORO TOWNSHIP (STARK C O U N T Y ) •MARTINS FERRY CITY (3ELM0NT CCUNTY) MARTINSfcURG VILLAGE (KNOX CGUNTY) •MASSIE TOWNSHIP (WARREN COUNTY) •MASSILLCN CITY (STARK C O U N T Y ) MCCLURE VILLAGE (HENRY C U U N T Y ) MCGUFFEY VILLAGE (HARDIN COUNTY) MCKEAN TOWNSHIP (LICKING COUNTY) •MEAD TGWNSHIP (BELMONT C O U N T Y ) MEIGS TOWNSHIP (ADAMS COUNTY) MEIGS TOWNSHIP (MUSKINGUM COUNTY) MELROSE VILLAGE (PAULCING CGUNTY) •MESOPOTAMIA TOWNSHIP (TRUM8LLL C O U N T Y ) •METAMORA VILLAGE (FULTON C O U N T Y ) • MEYERS LAKE VILLAGE (STARK COUNTY) • MIAMI TUWNSHIP (GREENE C O U N T Y ) •MIAMI TCWNSHIP (MONTGOMERY COUNTY) •MIAMISBURG CITY (MONTGOMERY COUNTY) MIDDLE3URY TOwNSHIP (KNOX OOUNTY) •MIDDLEPOINT VILLAGE (VAN WERT C O U N T Y ) MIDOLETON TGWNSHIP (COLUMBIANA C O U N T Y ) •MIDCLETGWN CITY (SUTLER C O U N T Y ) MIDVALE VILLAGE (TUSCARAWAS C C U N T Y ) •MIDWAY VILLAGE (MAOISON COUNTY) MIFFLIN VILLAGE (ASHLAND COUNTY) MILFORD CENTER VILLAGE (UN 10N COUNTY ) •MILFORO TOWNSHIP (BUTLER COUNTY) MILFORD TCwNSHIP (KNUX COUNTY) •MILFORD VILLAGE (•CLERMONT COUNTY) MILL CREEK TOWNSHIP (WILLIAMS C O U N T Y ) MILL TOWNSHIP (TUSCARAWAS COUNTY) MILLEOGEVILLE VILLAGE (FAYETTE C O U N T Y ) •MILLER CITY VILLAGE (PUTNAM C C U N T Y ) MILLER TOWNSHIP (KNOX C O U N T Y ) •MILLV1LLE VILLAGE (BUTLER COUNTY) MILLWGOO TOwNSHIP (GUERNSEY COUNTY) •MILTON CENTER VILLAGE (WOOD CCUNTY) MILTON TUWNSHIP (JACKSUN COUNTY) •MILTGN TOWNSHIP (MAHONING COUNTY) MILTON TOWNSHIP (WAYNE C O U N T Y ) •MILTON TOWNSHIP (WOOD COUNTY) MlLTONSBURG VILLAGE (MONROE CCUuTY) MINERAL CITY VILLAGF (TUSCARAWAS C O U N T Y ) •MINSTER VILLAGE (AUGLAIZE COUNTY) MCNPGE TOWNSHIP (ADAMS C U U N T Y ) •MONROE TOWNSHIP (ALLEN C O U N T Y ) OHIO -130- OHIO TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING MONROE TOWNSHIP (ASHTABULA COUNTY) •MONROE TOWNSHIP (CARROLL C O U N T Y ) •MONROE TOWNSHIP (CLERMONT COUNTY) MCNROE TOWNSHIP (GUERNSEY COUNTY) MONROE TOWNSHIP (KNOX C O U N T Y ) • MONROE TOWNSHIP (MAOISON COUNTY) MCNROE TOWNSHIP (PERRY C O U N T Y ) MONROEVILLE VILLAGE (HURON COLNTY) •MONTEREY TOWNSHIP (PUTNAM COUNTY) • MCRAINE CITY (MONTGOMERY C O U N T Y ) MORGAN TOWNSHIP (ASHTABULA COUNTY) •MORGAN TOWNSHIP (BUTLER C O U N T Y ) MORGAN TOWNSHIP (KNOX C O U N T Y ) MORGAN TOWNSHIP (SCIOTO C O U N T Y ) MCRRAL VILLAGE (MARION C O U N T Y ) MCRRIS TOWNSHIP (KNOX C O U N T Y ) MCUNT BLANCHARD VILLAbE (HANCCCK C O U N T Y ) MCUNT CORY VILLAGE (HANCOCK CCUNTY) MCUNT EATON VILLAGE (WAYNE COLNTY) •MCUNT HEALTHY CITY (HAMILTON COUNTY) MOUNT 0RA8 VILLAGE (BROWN COUNTY) MOUNT VERNON CITY (KNOX COUNTY) MURRAY CITY VILLAGE (HOCKING COUNTY) NAPCLEON CITY (HENRY C O U N T Y ) NAPCLEON TOWNSHIP (HENRY COUNTY) NELLIE VILLAGE (CCSHOCTON COUNTY) • NELSON TOWNSHIP (PORTAGE COUNTY) NELSONVILLE CITY (ATHENS COUNTY) •NEW ALEXANDRIA VILLAGE (JEFFERSON CGUNTY) NEW BAVARIA VILLAGE (HENRY COLNTY) NEW BOSTON VILLAGE (SCIGTO COUNTY) NEW CGNCJRO VILLAGE (MUSKINGUM C O U N T Y ) •NEW KNOXVILLE VILLAGE (AUGLAIZE COUNTY) NEW LONDON TOWNSHIP (HURON COUNTY) NEW LCNDON VILLAGE (HURON COUNTY) •NEW MIAMI VILLAGE (BUTLER CCUNTY) •NEW PARIS VILLAGE (PREBLE CCUNTY) NEW PHILADELPHIA CITY (TUSCARAWAS COUNTY) NEW RIEGEL VILLAGE (SENECA COLisTY) NEW WASHINGTON VILLAGE (CRAWFCRO C O U N T Y ) NEW WATERFORO VILLAGE (COLUM3IANA CCUNTY) NEWARK CITY (LICKING C O U N T Y ) •NEWBERRY TOWNSHIP (MIAMI COUNTY) •NEWBURGH HEIGHTS VILLAGE (CUYAHUGA COUNTY) NEWCASTLE TUWNSHIP (COSHOCTCN COUNTY) NEWCOMERSTOWN VILLAGE (TUSCARAWAS COUNTY) •NEWTON FALLS CITY (TRUMBULL CCUNTY) •NEWTON TOWNSHIP (MIAMI COUNTY) NEWTON TOWNSHIP (MUSKINGUM C O L N T Y ) •NEWTON TOWNSHIP (TRUMiULL CCUNTY) OHIO -1*1- OHIO U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING NEY VILLAGE (DEFIANCE CGUNTY) NILE T O W N S H I P ( S C I O T O C O U N T Y ) • NOBLE TOWNSHIP (AUGLAIZE C O U N T Y ) NOBLE T O w N S H I P ( N O B L E C O U N T Y ) •NCRTH BALTIMORE VILLAGE (WOOD C G U N T Y ) • N O R T H C O L L E G E HILL C I T Y ( H A M I L T O N C O U N T Y ) NCRTH F A I R F I E L O VILLAGE (HURON O O U N T Y ) • NORTH H A M P T O N V I L L A G E (CLARK C O U N T Y ) • N C R T H P E R R Y V I L L A G E (LAKE C O U N T Y ) •NORTHFIELO VILLAGE (SUMMIT C O L N T Y ) NORTHWEST TOWNSHIP (WILLIAMS C O U N T Y ) NORWALK C I T Y ( H U R C N C O U N T Y ) NCRWALK T O W N S H I P ( H U R O N C O U N T Y ) NORWICH T O w N S H I P ( H U R O N C U U N T Y ) NORWICH V I L L A G E ( M U S K I N G U M C O L N T Y ) •NORWOOD C I T Y ( H A M I L T O N COUNTY) OAK HILL V I L L A G E ( J A C K S C N C O U N T Y ) •OAK RUN T U W N S H I P ( M A D I S C N C O U N T Y ) OAKWOGO V I L L A G E ( P A U L D I N G C O U N T Y ) OCTA V I L L A G E ( F A Y E T T E C O U N T Y ) •OHIO CITY V I L L A G E (VAN W E R T C C U N T Y ) OHIO T O W N S H I P ( M O N R O E C O U N T Y ) OLD W A S H I N G T O N V I L L A G E ( G U E R N S E Y C O U N T Y ) OLIVE T O W N S H I P (NOBLE C O U N T Y ) OLIVER T O W N S H I P (ADAMS C O U N T Y ) •ONTARIO VILLAGE ( R I C H L A N D C O U N T Y ) •ORANGE T O W N S H I P (CARROLL C O U N T Y ) ORRVILLE C I T Y (WAYNE C O U N T Y ) •OTTAWA T O W N S H I P (PUTNAM C O U N T Y ) • O T T C V I L L E V I L L A G E (PUTNAM C O U N T Y ) OTWAY V I L L A G E ( S C I O T O C O U N T Y ) •OXFORD T O W N S H I P (BUTLER C O U N T Y ) O X F O R D T U W N S H I P (ERIE C O U N T Y ) OXFORD T O W N S H I P (GUERNSEY C O U N T Y ) OXFORD TUWNSHIP (TUSCARAWAS C O U N T Y ) •OXFORD VILLAGE (BUTLER C O U N T Y ) •PAINESVILLE TOWNSHIP (LAKE C O U N T Y ) PAINT TOWNSHIP (FAYETTE C O U N T Y ) •PAINT TCWNSHIP (MAOISON C O U N T Y ) PAINT TOWNSHIP (ROSS C O U N T Y ) P A I N T T O W N S H I P (WAYNE C O U N T Y ) • P A L M E R T O W N o H I P (PUTNAM C O U N T Y ) •PALMYRA T O W N S H I P ( P O R T A G E C C U N T Y ) •PARIS TOWNSHIP (PCRTAGE C O U N T Y ) •PARKMAN T G W N S H I P (GEAUGA C O U N T Y ) P A T T E R S O N V I L L A G E (HARDIN C O U N T Y ) PAULDING T O W N S H I P ( P A U L D I N G C O U N T Y ) PAULDING VILLAGE (PAULCING C O U N T Y ) PAXTUN T O W N S H I P (ROSS C O U N T Y ) PAYNE VILLAGE (PALLOING C O U N T Y ) OHIO 182- OHIO U . 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OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING •PEASE TOWNSHIP (BELMONT COUNTY) PEE PEE TOWNSHIP (PIKE C O U N T Y ) PEEBLES VILLAGE (AOAMS C O U N T Y ) PERKINS TOWNSHIP (ERIE C O U N T Y ) •PERRY TOWNSHIP (ALLEN C O U N T Y ) PERRY TOWNSHIP (CCSHOCTCN COUNTY) PERRY TOWNSHIP (FAYETTE COUNTY) PERRY TOWNSHIP (HCCKING COUNTY) • PERRY TOWNSHIP (LAKE C O U N T Y ) PERRY TOWNSHIP (MONROE C O U N T Y ) PERRY TOWNSHIP (PIKE C O U N T Y ) •PERRY TCwNSHIP (PUTNAM C O U N T Y ) PERRY TOWNSHIP (SHEL3Y C O U N T Y ) PERRY TOWNSHIP (TUSCARAWAS COUNTY) PERRYSVILLE VILLAGE (ASHLANO COUNTY) PERU TOWNSHIP (HURON C O U N T Y ) PHILO VILLAGE (MUSKINGUM COUNTY) PIKE TOWNSHIP (BROWN C O U N T Y ) •PIKE TOWNSHIP (CLARK C O U N T Y ) •PIKE TOWNSHIP (FULTON C O U N T Y ) PIKE TOWNSHIP (KNCX C O U N T Y ) •PIQUA CITY (MIAMI C O U N T Y ) •PLAIN CITY VILLAGE (•MAOISON COUNTY) PLEASANT CITY VILLAGE (GUERNSEY COUNTY) •PLEASANT PLAIN VILLAGE (wARREN C O U N T Y ) PLEASANT TOWNSHIP (BROWN COUNTY) PLEASANT TOWNSHIP (HENRY COUNTY) PLEASANT TCWNSHIP (MARICN CCUNTY) • PLEASANT TOWNSHIP (PUTNAM COUNTY) •PLEASANT TOWNSHIP (VAN WERT CCUNTY) PLYMOUTH TOWNSHIP (ASHTABULA COUNTY) •PLYMOUTH VILLAGE (•RICHLAND CCUNTY) •POLAND TOWNSHIP (MAHONING CCUNTY) •PORT CLINTON CITY (OTTAWA CCUNTY) PCRT JEFFERSON VILLAGE (SHELBY C O U N T Y ) PORT WASHINGTON VILLAGE (TUSCARAWAS COUNTY) •PCRTAGE TOWNSHIP (OTTAWA COUNTY) •PORTAGE VILLAGE (WOOD C O U N T Y ) PGRTER TOWNSHIP (SCIOTO COUNTY) PORTSMOUTH CITY (SCIOTO COUNTY) •PCTSDAM VILLAGE (MIAMI COUNTY) •POWHATAN POINT VILLAGE (3ELM0NT COUNTY) •PROVIDENCE TOWNSHIP (LUCAS COUNTY) •PULTNEY TOWNSHIP (BELMONT COUNTY) •PUT IN BAY TOWNSHIP (OTTAWA COUNTY) •PUT IN BAY VILLAGE (OTTAWA COUNTY) QUAKER CITY VILLAGE (GUERNSEY C O U N T Y ) •RANDOLPH TOWNSHIP (PORTAGE COUNTY) •RANGE TOWNSHIP (MADISON COUNTY) RAROEN TUWNSHIP (SCIOTO COUNTY) OHIO -1*3- OHIO P.* ">TMENT ELIGIBLE OF THE GOVERNMENTS RARDEN VILLAGE (SCIOTO COUNTY) •RAVENNA C I T Y ( P G R T A b E C O U N T Y ) •RAVENNA T O W N S H I P ( P O R T A G E C O U N T Y ) •READING CITY (HAMILTON C O U N T Y ) REED T U W N S H I P ( S E N E C A C O U N T Y ) •REILY TOWNSHIP (3UTLER C O U N T Y ) RICE T O W N S H I P ( S A N D U S K Y C O U N T Y ) •RICHFIELD TOwNSHIP (LUCAS COUNTY) •RICHFIELD TOWNSHIF (SUMMIT C O U N T Y ) • R I C H F I E L D V I L L A G E (SUMMIT C O U N T Y ) •RICHLAND TOWNSHIP (ALLEN C O U N T Y ) RICHLAND TOWNSHIP ( G U E R N S E Y C C J N T Y ) RICHMOND T O W N S H I P ( H U R O N C O U N T Y ) RILEY T C W N S H I P ( S A N D U S K Y C O U N T Y ) RIPLEY T O W N S H I P (HURON C O U N T Y ) RIPLEY V I L L A G E (BROWN C O U N T Y ) RITTMAN C I T Y (•WAYNE C O U N T Y ) •RIVERSIDE VILLAGE (MONTGOMERY C O U N T Y ) ROCK CREEK V I L L A G E ( A S H T A B U L A C O U N T Y ) • RCCKY R I D G E V I L L A G E ( O T T A W A C C U N T Y ) ROGERS VILLAGE (COLUMBIANA COUNTY) ROME T O W N S H I P ( A T H E N S C O U N T Y ) ROME V I L L A G E ( A O A M S C O U N T Y ) •RGOTSTUWN TOWNSHIP (PORTAGE C C U N T Y ) •RCSE T O W N S H I P ( C A R R O L L C O U N T Y ) • RCSS T O W N S H I P ( B U T L E R C O U N T Y ) •ROSS TCWNSHIP (GREENE C O U N T Y ) •RCSS T O W N S H I P ( J E F F E R S O N C O U N T Y ) RCSWELL V I L L A G E ( T U S C A R A W A S C C U N T Y ) •ROYALTON TOWNSHIP (FULTCM C O U N T Y ) RUSH T O W N S H I P ( S C I O T O C O U N T Y ) RUSH TOWNSHIP ( T U S C A R A w A S C O U N T Y ) RUSSELLVILLE VILLAGE (BROWN C O U N T Y ) RUSSIA V I L L A G E ( S H E L B Y C O U N T Y ) •SALEM T C W N S H I P ( A U G L A I Z E C O U N T Y ) •SALEM T O W N S H I P ( C H A M P A I G N C C U N T Y ) SALEM T O W N S H I P ( C C L U M B I A N A C O U N T Y ) SALEM T O W N S H I P ( M O N R O E C O U N T Y ) SALEM T O W N S H I P ( M L S K I N G U M C O U N T Y ) •SALEM T O W N S H I P (OTTAWA COUNTY) SALEM T C W N S H I P ( T U S C A R A W A S COUNTY) •SALEM TUWNSHIP (WASHINGTON C O U N T Y ) SALESVILLE VILLAGE (GUERNSEY COUNTY) •SALINE TOWNSHIP (JEFFERSON COUNTY) SALINEVILLE VILLAGE (COLUMBIANA CGUNTY) SALT GREEK T O W N S H I P ( H O C K I N G C O U N T Y ) SALT CREEK T O W N S H I P ( M U S K I N G U M C O U N T Y ) SALT CREEK T O W N S H I P (WAYNE C O U N T Y ) SALT ROCK T O W N S H I F ( M A R I O N C O U N T Y ) SANDUSKY C I T Y ( E R I E C O U N T Y ) OHIO -L >i.4- TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS •SANOUSKY TOWNSHIP (RICHLAND CCUNTY) SANDUSKY TOWNSHIP (SANOUSKY CCUNTY) SANDY TOWNSHIP (TUSCARAWAS COUNTY) SARAHSVILLE VILLAGE (NOBLE COLNTY) SAVANNAH VILLAGE (ASHLAND COUNTY) SCIOTO TOWNSHIP (JACKSON COUNTY) SCIOTO TOWNSHIP (PIKE C O U N T Y ) SCIOTO TOWNSHIP (ROSS C O U N T Y ) SCOTT TOWNSHIP (ADAMS C G U N T Y ) •SCOTT VILLAGE (•VAN WERT COUNTY) SEAMAN VILLAGE (AOAMS COUNTY) •SE8RING VILLAGE (MAHONING COUNTY) SENECA TOWNSHIP (NOBLE COUNTY) SENECA TUWNSHIP (SENECA COUNTY) SENECAVILLE VILLAGE (GUERNSEY C O U N T Y ) •SEVEN MILE VILLAGE (BUTLER COUNTY) •SHAOYSIDE CITY (BELMONT COUNTY) •SHALERSVILLE TOWNSHIP (PORTAGE C O U N T Y ) SHARON TOWNSHIP (NOBLE COUNTY) •SHARON TOWNSHIP (RICHLANO COUNTY) SHAWNEE VILLAGE (PERRY C O U N T Y ) SHEFFIELD TOWNSHIP (ASHTABULA COUNTY) SHERMAN TOWNSHIP (HURON COUNTY) •SHERRODSVILLE VILLAGE (CARRCLL C O U N T Y ) SHERwOOD VILLAbE (DEFIANCE COUNTY) •SHILOH VILLAGE (RICHLANO COUNTY) SIDNEY CITY (SHELBY C O U N T Y ) •SILVERTON CITY (HAMILTON COUNTY) •SMITH TOWNSHIP (BELMONT COUNTY) •SMITH TOWNSHIP (MAHONING COUNTY) •SCMERFORD TOWNSHIP (MADISON CCUNTY) •SOMERSET TOWNSHIP (BELMONT COUNTY) •SOMERVILLE VILLAGE (BUTLER COUNTY) •SCUTH EUCLID CITY (CUYAHOGA CCUNTY) •SOUTH LEBANON VILLAGE (WARREN C O U N T Y ) SCUTH SALEM VILLAGE (ROSS CCUNTY) •SOUTH SOLON VILLAGE (MAOISON COUNTY) SOUTH WEBSTER VILLAGE (SCIOTO COUNTY) SPARTA VILLAbE (MCRROW COUNTY) •SPENCER TOWNSHIP (ALLEN COUNTY) SPENCER TOwNSHIP (GUERNSEY COUNTY) •SPENCER TOWNSHIP (LUCAS COUNTY) •SPENCEKVILLE VILLAGE (ALLEN CCUNTY) SPRIGG TOWNSHIP (ADAMS COUNTY) •SPRING CREEK TOWNSHIP (MIAMI COUNTY) •SPRING VALLEY TOWNSHIP (GREENE C O U N T Y ) •SPRING VALLEY VILLAGE (GREENE CCUNTY) •SPRINGOALE CITY (HAMILTCN CCUNTY) •SPRINGFIELD CITY (CLARK COUNTY) •SPRINGFIELD TOWNSHIP (CLARK CCUNTY) -1*5- OHIO TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS SPRINGFIELD TOWNSHIP (MUSKINGUM COUNTY) •SPRINGFIELD TOWNSHIP (RICHLANO C O U N T Y ) SPRINGFIELD TOWNSHIP (ROSS COUNTY) • SPRINGFIELD TOWNSHIP (SUMMIT COUNTY) SPRINGFIELD TOWNSHIP (WILLIAMS C O U N T Y ) •ST BERNARD C I T Y ( H A M I L T O N C O U N T Y ) •ST CLAIR T O W N S H I P ( B U T L E R C C U N T Y ) ST CLAIR T O W N S H I P ( C O L U M B I A N A C O U N T Y ) ST J O S E P H T O W N S H I P ( W I L L I A M S C O U N T Y ) ST L O U I S V I L L E V I L L A G E ( L I C K I N G C O U N T Y ) •ST MARYS C I T Y ( A U G L A I Z E C O U N T Y ) •ST MARYS T O W N S H I P ( A U G L A I Z E C C U N T Y ) STAFFORD V I L L A b E (MONROE C O U N T Y ) STARK T G W N S H I P ( H C C K I N G C O U N T Y ) • STAUNTON T O W N S H I P (MIAMI C O U N T Y ) STOCK T O W N S H I P ( N C B L E C O U N T Y ) •STOKES TOWNSHIP (MADISON C O U N T Y ) STONE C R E E K V I L L A G E ( T U S C A R A W A S C O U N T Y ) •STRATTON V I L L A G E ( J E F F E R S O N C C U N T Y ) •STREETSBORO CITY (PORTAGE COUNTY) •STRUTHERS CITY (MAHONING C O U N T Y ) STRYKER V I L L A G E ( W I L L I A M S C G U N T Y ) •SUFFIELD TOWNSHIP (PORTAGE C O U N T Y ) •SUGAR C R E E K T O W N S H I P ( A L L E N C C U N T Y ) •SUGAR CREEK T O W N S H I P ( G R E E N E C C U N T Y ) SUGAR C R E E K T O W N S H I P ( T U S C A R A W A S C O U N T Y ) SUGARCREEK V I L L A G E ( T U S C A R A W A S C O U N T Y ) SUMMERFIELD VILLAGE (NOBLE C O U N T Y ) SUMMIT T O W N S H I P ( M U N R O E C O U N T Y ) SUMMITVILLE VILLAGE (COLUMBIANA C O U N T Y ) SLNSBURY T O W N S H I P (MUNRCE C O U N T Y ) SUPERIOR T O W N S H I P ( W I L L I A M S C C U N T Y ) •SWAN CREEK T O W N S H I P ( F U L T O N C C U N T Y ) • SWANTCN V I L L A G E ( F U L T O N C O U N T Y ) •SYMMES TOWNSHIP (LAWRENCE CCUNTY) •TERRACE PARK V I L L A G E ( H A M I L T O N C O U N T Y ) TEXAS T O W N S H I P ( C R A W F O R D C O U N T Y ) TIFFIN C I T Y ( S E N E C A C O U N T Y ) TIFFIN T O W N S H I P (ADAMS C O U N T Y ) TIRC V I L L A G E ( C R A W F O R D C O U N T Y ) TIVERTON T O W N S H I P ( C O S H G C T O N C O U N T Y ) TCO T O W N S H I P ( C R A W F O R D C O U N T Y ) • T O L E D O C I T Y (LUCAS C O U N T Y ) • T O N T O G A N Y V I L L A G E (WOOD C O U N T Y ) TOWNSENO T O W N S H I P ( H U R O N C O U N T Y ) TOWSENO T O W N S H I P ( S A N D U S K Y C O L N T Y ) •TREMONT CITY VILLAGE (CLARK C C U N T Y ) •TRENTON C I T Y ( B U T L E R C O U N T Y ) TRIMBLE T O W N S H I P ( A T H E N S C O U N T Y ) TRIMBLE V I L L A G E ( A T H E N S C O U N T Y ) OHIO -1*6- OHIO TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TROY TOWNSHIP (ATHENS COUNTY) •TROY TOWNSHIP (GEAUGA C O U N T Y ) •TURTLE CREEK TOWNSHIP (WARREN C O U N T Y ) TUSCARAWAS TOWNSHIP (COSHOCTON C O U N T Y ) TUSCARAWAS VILLAGE (TUSCARAWAS C O U N T Y ) •TWIN TOWNSHIP (PREBLE C C U N T Y ) TWIN TOWNSHIP (ROSS C O U N T Y ) UHRICHSVILLE CITY (TUSCARAWAS C O U N T Y ) •UNICN TCwNSHIP (BELMONT COUNTY) UNION TOWNSHIP (BROWN C O U N T Y ) •UNION TCWNSHIP (BLTLER C O U N T Y ) • U M C N TOWNSHIP (CARROLL C O U N T Y ) • U M C N TCWNSHIP (CHAMPAIGN COUNTY) U M C N TOWNSHIP (FAYETTE COUNTY) UNION TOWNSHIP (KNOX C O U N T Y ) UNION TCWNSHIP (LICKING COUNTY) • U M C N TOWNSHIP (MAOISON COUNTY) U M C N TCWNSHIP (MLSKINGUM CGUNTY) U M C N TOWNSHIP (RCSS C O U N T Y ) UNION TCWNSHIP (SCIOTO C O U N T Y ) U M C N TCWNSHIP (TUSCARAWAS COUNTY) • U M C N TGWNSHIP (WARREN C O U N T Y ) • U M C P O L I S VILLAGE (AUGLAIZE CCUNTY) UNITY TOWNSHIP (CCLUMBIANA COUNTY) •UPPER TOWNSHIP (LAWRENCE COUNTY) UTICA VILLAGE (LICKING C O U N T Y ) VALLEY TOWNSHIP (GUERNSEY CCUNTY) VALLEY TOWNSHIP (SCIOTO COUNTY) •VALLEY VIEW VILLAGE (CUYAHOGA CGUNTY) •VAN BUREN TOWNSHIP (PUTNAM COUNTY) •VAN wERT CITY (VAN WERT COUNTY) •VANDALIA CITY (MONTGOMERY CCUNTY) VANLUE VILLAGE (HANCOCK COUNTY) •VENEOCCIA VILLAbE (VAN WERT CCUNTY) VERMILLION TWP (ASHLAND COUNTY) VERNON TOWNSHIP (CRAWFORD CCUNTY) VERNON TOWNSHIP (SCIOTO COUNTY) •VERONA VILLAGE (•PREBLE COUNTY) VIRGINIA TOWNSHIP (COSHOCTON COUNTY) WARD TOWNSHIP (HOCKING C O U N T Y ) •WARREN CITY (TRUMBULL C O U N T Y ) •WARREN TOWNSHIP (EELMONT COUNTY) •WARREN TOWNSHIP (TRUMBULL COUNTY) WARREN TOWtNSHIP (TUSCARAWAS CCUNTY) •WARRENSVILLE HGTS CITY (CUYAHCGA COUNTY) WARWICK TOWNSHIP (TUSCARAWAS COUNTY) WASHINGTON CITY (FAYETTE COUNTY) •WASHINGTON TOWNSHIP (BELMONT COUNTY) WASHINGTON TGWNSHIP (BRGwN C O L N T Y ) WASHINGTON TOWNSHIP (COLUMBIANA C O U N T Y ) OHIO -lfc.7- OHIO TREASURY LISTING U.S. OEPARTMENT ELIGIELE OF THE GOVERNMENTS TREASURY LISTING W A S H I N G T O N T O W N S H I P ( G U E R N SEY C O U N T Y ) W A S H I N G T O N T O W N S H I P ( H A P O I N CCUNTY ) W A S H I N G T O N T O W N S HIP ( H O C K I NG C O U N T Y ) W A S H I N G T O N T O W N S HIP ( J A C K S ON C O U N T Y ) W A S H I N G T O N T O W N S HIP ( L I C K I NG C O U N T Y ) • W A S H I N G T O N T O W N S HIP ( M I A M I C O U N T Y ) W A S H I N G T O N T O W N S HIP ( M O N R O E CCUNTY ) W A S H I N G T O N T O W N S HIP ( M U S K I NGUM C O U N T Y ) W A S H I N G T O N TOWNS HIP ( P A U L D ING C O U N T Y ) W A S H I N G T O N T O W N S HIP ( S A N O U SKY C O U N T Y ) W A S H I N G T O N T O W N S H I P ( S C I O T 0 CCUNTY ) W A S H I N G T O N T O W N S HIP ( S H E L 8 Y CCUNTY ) W A S H I N G T O N T O W N S HIP ( T U S C A RAWAS C O U N T Y ) • W A S H I N G T O N TOW.NS HIP (VAN W E R T C O U N T Y ) COUNTY) W A S H I N G T O N V I L L E V I L L A G E (* C C L L M B I A N A P ( A T H E N S C O U N T Y ) OwNS HI WATERLOO T • W A T E R T O W N T C W N S H IP ( W A S H I N GTON C O U N T Y ) •WAUSEON VI L L A G E ( F U L T U N CO U N T Y ) WAYNE TOWN SHIP ( A C A M S COUN T Y ) B U T L E R COU N T Y ) •WAYNE TCWN SHIP CLERMONT C OUNTY) •WAYNE TCWN SHIP COLUMBIANA COUNTY) WAYNE TOWN SHIP F A Y E T T E CO U N T Y ) WAYNE TOWN SHIP KNOX C O U N T Y ) WAYNE TOWN SHIP WAYNE TOWN SHIP MONROE COU N T Y ) M USKINGUM CCUNTY) WAYNE TOWN SHIP WAYNE TOWN SHIP TUSCARAWAS C O U N T Y ) • W A Y N E S B U R G VILLA bE (STARK C G U N T Y ) • W A Y N E S F I E L 0 VILL AGE (AUGLA IZE C O U N T Y ) • w A Y N E S V I L L E V I L L AGE (WARRE N C C U N T Y ) • W E A T H E R S F I ELD TO W N S H I P (TR UMMLLL C O U N T Y ) • W E B S T E R TO WNSHIP (WOOD GOU N T Y ) WELLSTON C ITY (J A C K S O N COU N T Y ) WELLSVILLE CITY (COLUMBIAN A C C U N T Y ) •WEST ELKTO N VILL AGE ( P R E 3 L E C C U N T Y ) • WEST L E I P S IC VIL LAGE ( P U T N AM C O U N T Y ) • WEST MANCH E S T E R V I L L A G E (P REBLE C O U N T Y ) • WEST MILLG ROVE V ILLAGE (Wu OG C O U N T Y ) WEST SALEM V I L L A GE (WAYNE C C U N T Y ) WEST TOWNS HIP (G 0 L U M 8 I A N A C O U N T Y ) WEST UNION VILLA GE ( A D A M S C C U N T Y ) WESTLAND T U W N S H I P ( G U E R N S E Y CCUNTY ) •WHEELING T OwNSHI P (BELMONT C O U N T Y ) W H E E L I N G T O W N S H I P ( G U E R N S E Y COUNTY ) W H E T S T O N E T C W N S H IP ( C R A W F O RD C O U N T Y ) • W H I T E W A T E R T O W N S HIP ( H A M I L TON COUN T Y ) • W I C K L I F F E C I T Y ( LAKE C OUNT Y ) W I L K E S V I L L E TGWN SHIP ( V I N T ON C U U N T Y ) W I L K E S V I L L E V I L L AGE ( V I N T O N C C U N T Y ) w I L L A F D CI TY (HU RON C O U N T Y ) OHIO I B 3- OHIO U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS WILLS TOWNSHIP (GUERNSEY COUNTY) •WlLtSHIRE TCWNSHIP (VAN WERT C O U N T Y ) • W I L L S H I R E V I L L A G E (VAN W E R T C C U N T Y ) WINCHESTER TOWNSHIP (AOAMS COUNTY) WINCHESTER V I L L A G E (ADAMS C O U N T Y ) •WINOHAM T O W N S H I P ( P O R T A G E C O U N T Y ) •WINOHAM V I L L A G E ( P O R T A G E C O U N T Y ) WINOSOR TOWNSHIP ( A S H T A B U L A C C U N T Y ) • WOOOLAwN V I L L A G E ( H A M I L T O N C O U N T Y ) WOOOSFIELO VILLAGE (MONROE COUNTY) •WOODSTOCK VILLAGE (CHAMPAIGN COUNTY) •WREN V I L L A G E (VAN WERT C O U N T Y ) •XENIA T C W N S H I P ( G R E E N E C O U N T Y ) • YANKEE L A K E V I L L A G E ( T R U M B U L L C O U N T Y ) YELLOW C R E E K T O W N S H I P ( L 0 L U H 8 I A N A COUNTY) •YELLOW S P R I N G S V I L L A G E ( G R E E N E C O U N T Y ) YCRK T O W N S H I P ( A T H E N S C O U N T Y ) • YORK. T O W N S H I P ( B E L M O N T C O U N T Y ) • YCRK T O W N S H I P ( F U L T C N C O U N T Y ) YORK T O W N S H I P ( S A N O U S K Y C O U N T Y ) •YGRK T O W N S H I P (VAN W E R T C O U N T Y ) • Y C U N G S T O W N C I T Y (•MAHONING C O U N T Y ) ZALESKI V I L L A G E ( V I N T O N C O U N T Y ) ZANESVILLE CITY (MUSKINGUM COUNTY) ZOAR V I L L A G E ( T U S C A R A W A S C O U N T Y ) UNINCORPORATED AREAS OF THE FGLLOWING COUNTIES AOAMS COUNTY •ALLEN C O U N T Y ASHLAND C O U N T Y ASHTABULA C G U N T Y ATHENS C O U N T Y •3ELMONT C O U N T Y •BUTLER C O U N T Y •CLARK C O U N T Y COLUMBIANA C O U N T Y COSHOCTON CCUNTY CRAWFORD C O U N T Y •CUYAHOGA C O U N T Y DEFIANCE C O U N T Y ERIE C O U N T Y FAYETTE C O U N T Y •FULTON C O U N T Y •GREENE C O U N T Y GUERNSEY C G U N T Y •HAMILTON C G U N T Y HARDIN C O U N T Y HGCKING C O U N T Y HURCN C O U N T Y UHIO -1J9- OHIO TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING JACKSON COUNTY KNOX COUNTY LICKING COUNTY •LUCAS COUNTY • MAHONING C O U N T Y MARION C O U N T Y •MIAMI C O U N T Y MONROE C O U N T Y • MONTGOMERY C O U N T Y MUSKINGUM C O U N T Y NOBLE C O U N T Y • OTTAWA C O U N T Y PAULDING C O U N T Y •PORTAGE COUNTY • PREBLE C O U N T Y •PUTNAM C O U N T Y •RICHLAND CCUNTY ROSS C O U N T Y SANDUSKY C O U N T Y SCIOTO C O U N T Y SENECA C O U N T Y •STARK C O U N T Y •SUMMIT C O U N T Y •TRUMBULL C O U M T Y TUSCARAWAS C O U N T Y •VAN WERT C O U N T Y •WARREN C O U N T Y WAYNE C G U N T Y WILLIAMS COUNTY .TATE RECORD COUNT= 1*020 OHIO -190 OHIO U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF OKLAHOMA CITIES* TCWNS ANO TOWNSHIPS WITH CCUNTY ALBION TOWN (PUSHMATAHA COUNTY) ALOERSON TOWN (PITTSBURG COUNTY) ANAOARKO CITY (CACOO C O U N T Y ) ANTLERS TOWN (PUSHMATAHA COUNTY) ASHLANO TOWN (PITTSBURG C O U N T Y ) ATOKA CITY (ATDKA C O U N T Y ) BEGGS CITY (OKMULGEE C O U N T Y ) BLACKBURN TGWN (PAWNEE C O U N T Y ) BLAIR TOWN (JACKSCN C O U N T Y ) BLUEJACKET TOWN (CRAIG C O U N T Y ) BCLEY TOWN (OKFUSKEE C O U N T Y ) BOSWELL TOWN (CHOCTAW C O U N T Y ) BRIDGEPORT CITY (CAODO C O U N T Y ) BRYANT TOWN (OKMULGEE C O U N T Y ) BUFFALO TOWN (HARPER C O U N T Y ) 8YNG TOWN (PONTOTCC C O U N T Y ) CALVIN TOWN (HUGHES C O U N T Y ) CANADIAN TOWN (PITTSBURG COUNTY) CANEY TOWN (ATOKA COUNTY) CARNEGIE TOWN (CAODO C O U N T Y ) CASTLE TOWN (OKFUSKEE C O U N T Y ) CEMENT TOWN (CAODC COUNTY) CENTRAHCMA CITY (COAL C O U N T Y ) CHECOTAH CITY (MCINTOSH COUNTY) CLAYTON TOWN (PUSHMATAHA COUNTY) COALGATE CITY (COAL C O U N T Y ) CCMMERCE CITY (OTTAWA C O U N T Y ) CROWDER TOWN (PITTSBURG COUNTY) CYRIL TOWN (CADDO COUNTY) OELAWARE TOWN (NOWATA CGUNTY) OEVOL CITY (COTTON COUNTY) OEWAR CITY (OKMULGEE C O U N T Y ) OCUGHERTY TCWN (MURRAY COUNTY) DUKE TGWN (JACKSON C O U N T Y ) OUSTIN TOWN (HUGHES C O U N T Y ) ELMER TOWN (JACKSCN C O U N T Y ) ELMCRE CITY TCWN (GARVIN COUNTY) EUFAULA CITY (MCINTOSH COUNTY) FORT TOWSON TOWN (CHOCTAW COUNTY) GARVIN TOWN (MCCURTAIN C O U N T Y ) GERTY TOWN (HUGHES C O U N T Y ) GCTE8C TOWN (KIOWA CUUNTY) GCULO TOWN (HARMON COUNTY) GRANDFIELD CITY (TILLMAN COUNTY) LA!HCM * -191- OKLAHOMA NAME FOLLOWING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS GRANITE CITY (GREER COUNTY) G R A Y S O N TOWN ( O K M U L G E E C O U N T Y ) HAILEYVILLE CITY (PITTSBURG CCUNTY) HANNA TOWN ( M C I N T O S H C O U N T Y ) HARTSHORNE CITY (PITTSBURG COUNTY) H A W C R T H TOWN ( M C C U R T A I N C O U N T Y ) H E A L D T O N TOWN ( C A R T E R C O U N T Y ) HENRYETTA CITY (OKMULGEE C O U N T Y ) H I C K C R Y TOWN ( M U R F A Y C O U N T Y ) H O B A R T C I T Y (KIOWA C O U N T Y ) HOFFMAN TOWN ( O K M U L G E E C O U N T Y ) H G L L I S T E R TOWN ( T I L L M A N C O U N T Y ) H U G C CITY ( C H O C T A W O O U N T Y ) INOIANOLA TOWN ( P I T T S O U R u C O U N T Y ) K I L D A R E TOWN ( K A Y C O U N T Y ) K I N T A TCWN ( H A S K E L L C O U N T Y ) KIOWA TCWN ( P I T T S B U R G C O U N T Y ) KCNAWA T O W N ( S E M I N O L E C O U N T Y ) KRE6S CITY (PITTSBURG C C U N T Y ) LAMAR TOWN ( H U G H E S C O U N T Y ) L A V E R N E TOWN ( H A R P E R C O U N T Y ) LEHIGH CITY (CUAL C O U N T Y ) L E N A P A H TOWN ( N O W A T A C O U N T Y ) L G N E WOLF TOWN (KIOWA C O U N T Y ) MAOILL CITY (MARSHALL C C U N T Y ) MARAMEC TOWN ( P A W N E E C O U N T Y ) • M A R B L E C I T Y TOWN ( S E Q U O Y A H C O U N T Y ) MAY TGWN ( H A R P E R C O U N T Y ) M A Y S V I L L E TOWN ( G A R V I N C O U N T Y ) MCALESTER CITY (PITTSBURb COUNTY) M C C U R T A I N TOwN ( H A S K E L L C O U N T Y ) •MIDWEST CITY CITY (OKLAHOMA C C U N T Y ) • M C F F E T T TOWN ( S E Q U O Y A H C O U N T Y ) MORRIS CITY (OKMULGEE C O U N T Y ) MGUNTAINVIEW (KIOWA C O U N T Y ) N A R D I N TOWN (KAY C O U N T Y ) NEWKIRK C I T Y (KAY C O U N T Y ) OKEMAH C I T Y ( O K F U S K E E C O U N T Y ) OKMULGEE CITY (OKMULGEE C O U N T Y ) O L U S T E E TOWN ( J A C K S O N C O U N T Y ) P A D E N TOWN ( O K F U S K E E C O U N T Y ) • P A R A D I S E H I L L TOWN ( S E Q U O Y A H C O U N T Y ) PEORIA T O W N (OTTAWA C O U N T Y ) P H I L L I P S TOWN (COAL C O U N T Y ) P I C H E R C I T Y (OTTAWA C O U N T Y ) P I T T S B U R G TC*IN ( P I T T S B U R G C C U N T Y ) QUAPAW TOWN (OTTAWA C O U N T Y ) QUINTON TOWN ( P I T T S B U R G C O U N T Y ) RATTAN TOWN ( P U S H M A T A H A C O U N T Y ) RED OAK. TOWN ( L A T I M E R C C U N T Y ) OKLAHOMA -192- OKLAHOMA TREASURY LISTING U . S . OEPARTMENT ELIGIBLE GOVERNMENTS ROOSEVELT TOWN (KIOWA COUNTY) RYAN CITY (JEFFERSON C O U N T Y ) SASAKWA TOWN (SEMINOLE C O U N T Y ) SAVANNA TOWN (PITTSBURG C O U N T Y ) SKEOEE TOWN (PAWNEE C O U N T Y ) SNYDER TOWN (KIOWA COUNTY) SGPER TOWN (CHOCTAW C O U N T Y ) STIGLER CITY (HASKELL C C U N T Y ) STRINGTCWN TOWN (ATOKA C O U N T Y ) STUART TOWN (HUGHES C O U N T Y ) SULPHUR CITY (MURRAY C O U N T Y ) TAHLECUAH CITY (CHEROKEE C O U N T Y ) TAMAHA TOWN (HASKELL C O U N T Y ) TATUMS TOWN (CARTER C C U N T Y ) TERRAL TOWN (JEFFERSON COUNTY) TEXHOMA TOWN (TEXAS C O U N T Y ) TUPELO CITY (COAL COUNTY) TUSHKA TOWN (ATOKA C O U N T Y ) WELEETKA CITY (OKFUSKEE COUNTY) WETUMKA CITY (HUGHES C O U N T Y ) WEWOKA CITY (SEMINOLE C C U N T Y ) WILLOW TOWN (GREEF COUNTY) WILSON CITY (CARTER C O U N T Y ) WYANOOTTE TOWN (OTTAWA C O U N T Y ) WYNNEWOOD CITY (GARVIN COUNTY) YEAGER TOWN (HUGHES C O U N T Y ) UNINCCRPORATEO AREAS OF THE FOLLOWING COUNTIES ATOKA COUNTY CHOCTAW COUNTY CCAL COUNTY CRAIG COUNTY GREER COUNTY HARMON COUNTY HASKELL COUNTY HUGHES COUNTY JACKSGN COUNTY KIOWA COUNTY LATIMER COUNTY MURRAY COUNTY OKFUSKEE COUNTY OKMULGEE CGUNT Y OTTAWA COUNTY PITTSBURG COUNTY PUSHMATAHA COUNTY STATE RECORD COUNT= 137 OKLAiHCMA OF THE TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF OREGON CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY ANTELOPE CITY (WASCC C O U N T Y ) BAKER CITY (BAKER CCUNTY) BANDON CITY (COOS COUNTY) CCQUILLE CITY (COCS C O U N T Y ) OAYVILLE TOWN (GRANT C O U N T Y ) EASTSIOE CITY (COCS C O U N T Y ) FOSSIL TOWN (WHEELER C C U N T Y ) GARIBALOI CITY (TILLAMOOK CCUNTY) GEARHART CITY (CLATSOP COUNTY) GREENHORN CITY (BAKER C O U N T Y ) HAINES TOWN (BAKER COUNTY) HALFWAY TOWN (BAKER C O U N T Y ) •ID AN HA CITY (* MARION C O U N T Y ) JORDAN VALLEY TOWN (MALHEUR CCUNTY) LAKESIOE CITY (COCS C O U N T Y ) LAKEVIEW TOWN (LAKE C O U N T Y ) LONG CREEK TOWN (GRANT C U U N T Y ) MITCHELL TOWN (WHEELER C O U N T Y ) MYRTLE POINT CITY (COOS COUNTY) NEHALEM TOWN (TILLAMOOK COUNTY) NYSSA CITY (MALHEUR C O U N T Y ) PAISLEY TOWN (LAKE C O U N T Y ) PORT ORFORD CITY (CURRY COUNTY) POWERS CITY (COOS COUNTY) RICHLANO TOWN (6AKER C O L N T Y ) SEASIDE CITY (CLATSOP COUNTY) SENECA CITY (GRANT C O U N T Y ) SPRAY TOWN (WHEELER C O U N T Y ) SUMPTER CITY (BAKER C O U N T Y ) UNITY CITY (BAKER CGUNTY) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES BAKER COUNTY CLATSCP COUNTY COOS COUNTY GRANT COUNTY LAKE COUNTY WHEELER COUNTY STATE RECORD COUNT= 36 OREGON 194 NAME FOLLOWING U.S. OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF PENNSYLVANIA CITIES* TOWNS ANO TOWNSHIPS WITH CCUNTY NAME FOLLOWING A8BCTT TOWNSHIP (POTTERCOUNTY) • ABBOTTSTOWN BOROUGH (ADAMS COUNTY) AOAMS TOWNSHIP (BUTLER COUNTY) •ADAMS TOWNSHIP (CAMBRIA COUNTY) •ADAMSTOWN BOROUGH (LANCASTER COUNTY) •AOOISCN BOROUGH (SOMERSET CCUNTY) • AOOISGN TOWNSHIP (SOMERSET COUNTY) ALBA BOROUGH (BRADFORD COUNTY) •ALBION BOROUGH (ERIE COUNTY) •ALENTCWN CITY (LEHIGH COUNTY) ALEPPO TOWNSHIP (GREENE COUNTY) ALEXANDRIA BOROUGH (HUNTINGDON COUNTY) ALLEGANY TOWNSHIP (POTTERCOUNTY) •ALLEGHENY TOWNSHIP (BLAIR CCUNTY) ALLEGHENY TGWNSHIP (BUTLER COLNTY) •ALLEGhENY TCwNSHIP (CAMBRIA CCUNTY) •ALLEGHENY TOWNSHIF (SOMERSET COUNTY) •ALLEGHENY TOWNSHIP (WESTMORELAND COUNTY) ALLISON TOWNSHIP (CLINTON CCUNTY) •ALTOONA CITY (BLAIR COUNTY) •AMBLER BOROUGH (MCNTGOMERY COLNTY) • AMITY TOWNSHIP (ERIE COUNTY) ANNIN TOWNSHIP (MCKEAN COUNTY) •ANTHUNY TOWNSHIP (LYCOMING COUNTY) • A M I S TGWNSHIP (BLAIR CCUNTY) APOLLO EOROUGH (ARMSTRONG CCUNTY) APPLEwOLD trCROUGH (ARMSTRONG COUNTY) •ARCHdALO BOROUGH (LACKAWANNA COUNTY) ARMAGH TOwNSHIP (MIFFLIN COUNTY) ARMENIA TOWNSHIP (BRADFORO COUNTY) •ARMSTRONG TCwNSHIP (LYCOMING COUNTY) •ARNCLC CITY (WESTMORELAND COUNTY) •ARONA BOROUGH (WESTMORELAND COUNTY) ASHLAND dORCUGH (SCHUYLKILL CCUNTY) •ASHLEY BOROUGH (LLZERNE COUNTY) •ASHVILLE bOROUGH (CAMBRIA CCUNTY) • ASTCN TGWNSHIP (DELAWARE COUNTY) ASYLUM TOWNSHIP (BRADFORO CCUNTY) ATHENS BOROUGH (BRADFORD COUNTY) ATHENS TOWNSHIP (BRADFORD CGUNTY) ATHENS TOWNSHIP (CRAWFORD CCUNTY) AU3UR.N BOROUGH (SCHUYLKILL COUNTY) AUSTIN BOROUGH (PCTTERCOUNTY ) •AVALON 80R0UGH (ALLEGHENY COUNTY) PENNSYLVANIA "155- PENNSYLVANIA U . 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DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS AVIS bOROUGH (CLINTON COUNTY) •AVOCA B O R O U G H (LUZERNE C O U N T Y ) •AVONOALE BOROUGH (CHESTER COUNTY) • A V O N M G R E B O R O U G H ( WEST M O R E L A NO C O U N T Y ) AYR T C w N S H I P ( F U L T O N C O U N T Y ) B A L D EAGLE T O W N S H I P ( C L I N T C N C O U N T Y ) •BALDWIN dOROUGH (ALLEGHENY COUNTY) •BANGOR BOROUGH (NORTHAMPTON CCUNTY) •BANKS TOWNSHIP (CARBON C O U N T Y ) BARKEYVILLE BOROUGH (VENANGO COUNTY) •BARNES8GR0 BOROUGH (CAMBRIA C O U N T Y ) •BARR T O W N S H I P (CAMBRIA C O U N T Y ) BARREE TOWNSHIP (HUNTINGDON C C U N T Y ) •BARRETT TUWNSHIP (MONROE C O U N T Y ) BARRY TGWNSHIP (SCHUYLKILL C O U N T Y ) •BASTRESS TOwNSHIP (LYCOMING CCUNTY) BEALE TOwNSHIP (JLNIATA C O U N T Y ) BEAR L A K E 8 0 R 0 U G H ( W A R R E N C G U N T Y ) •BEAVER F A L L S CITY (BEAVER COUNTY) • BEAVER M E A D O W S B O R O U G H ( C A R B O N C O U N T Y ) BEAVER T O W N S H I P (COLUMBIA C O U N T Y ) BEAVER T G W N S H I P ( C R A W F O R D C O U N T Y ) BEAVER T O W N S H I P ( S N Y ) E R C O U N T Y ) BEAVERTOWN BOROUGH (SNYDER COLNTY) BECCARIA TGWNSHIP (CLEARFIELD C O U N T Y ) BEDFORD BORCUGH (BEDFORD C O U N T Y ) BEDFORD TOWNSHIP (BEOFOPD CCUNTY) BEECH CREEK HOROUGH (CLINTON C O U N T Y ) BEECH CREEK TCWNSHIP ( C L I N T C N O O U N T Y ) BELFAST TOWNSnlP (FULTON C O U N T Y ) BELL T O W N S H I P ( C L E A R F I E L D C C U N T Y ) •BELL TOWNSHIP ( W E S T M O R E L A N D C C U N T Y ) BELLE VERNON 30R01GH (FAYETTE C O U N T Y ) BELLEFONTE BOROUGH (CENTRE COUNTY) •BELLwOOO BOROUGH (3LAIR C O U N T Y ) •bENDERSVILLE BOROUGH (AOAMS CCUNTY) 8 E N E Z E T T E T O W N S H I P (ELK C O U N T Y ) BENTON BORCUGH (COLUMBIA C O U N T Y ) BENTON TOWNSHIP (COLUMBIA C G U N T Y ) •BENTON TOWNSHIP (LACKAWANNA COUNTY) 8 E N Z I N G E R T O W N S H I P (ELK C O U N T Y ) •BERLIN BOROUGH (SOMERSET COUNTY) B E R L I N T O W N S H I P (WAYNE C O U N T Y ) •BERN TOWNSHIP (BERKS C O U N T Y ) •8ERRYS3URG bOROUGH (DAUPHIN CCUNTY) BERWICK B O R O U G H ( C O L U M B I A C O U N T Y ) •BERWICK T O W N S H I P ( A O A M S C O U N T Y ) BESSEMER BGRCUbH (LAWRENCE COUNTY) B E T H A N Y B O R O U G H (WAYNE C O U N T Y ) BETHEL TOWNSHIP (ARMSTRONG C O U N T Y ) PENNSYLVANIA -196- TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING BETHEL TOWNSHIP (FULTON COUNTY) •BIG BEAVER BOROUGH (BEAVER COUNTY) BIGLER TOWNSHIP (CLEARFIELO C C U N T Y ) •BIGLERVILLE BGROUGH (AOAMS COUNTY) BINGHAM TOWNSHIP (POTTERCOUNTY) BIRMINGHAM BOROUGH (HUNTINGDON C O U N T Y ) • BLACK CREEK TOWNSHIP (LUZERNE COUNTY) •BLAIR TOWNSHIP (BLAIR C O U N T Y ) •BLAKELY BOROUGH (LACKAWANNA CCUNTY) •BLAWNOX BOROUGH (ALLEGHENY COUNTY) BLOCMFIELD TOWNSHIP (BEOFORO COUNTY) BLOOMFIELO TOWNSHIP (CRAWFORD C O U N T Y ) BLOOMING VALLEY BOROUGH (CRAWFORD C O U N T Y ) 6L0CMSBURG TOWN (COLUMBIA CCUNTY) BLOSS TOWNSHIP (TIOGA C O U N T Y ) BLOSSBURG BOROUGH (TIOGA COUNTY) BLYTHE TOWNSHIP (SCHUYLKILL CCUNTY) BCGGS TOWNSHIP (ARMSTRONG COUNTY) BCGGS TOWNSHIP (CLEARFIELO COLNTY) •BOLIVAR 30RCUGH (WESTMORELAND COUNTY) • 3CNNEAUVILLE BOROUGH (AOAMS CCUNTY) •80SWELL BOROUGH (SOMERSET COUNTY) •BRACKENRIOGE BOROUGH (ALLEGHENY COUNTY) •BRAOOOCK BOROUGH (ALLEGHENY COUNTY) •BRAOOCCK HILLS BOROUGH (ALLEGHENY COUNTY) BRADFORD CITY (MCKEAN COUNTY) 3RACF0R0 TOwNSHIP (CLEARFIELD COUNTY) BRADFORO TOWNSHIP (MCKEAN CCUNTY) BRAOY TOWNSHIP (BUTLER C O U N T Y ) BRAOY TOWNSHIP (CLEARFIELO COUNTY) BRADY TOWNSHIP (HUNTINGDON COUNTY) • BRAOY TOWNSHIP (LYCOMING COUNTY) BRACYS BEND TOWNSHIP (ARMSTRONG C O U N T Y ) BRAINTRIM TOWNSHIP (WYOMING CCUNTY) BRANCH TOWNSHIP (SCHUYLKILL CCUNTY) 3RATTCN TOWNSHIP (MIFFLIN CCUNTY) BRIAR CREEK BOROUGH (COLUMBIA COUNTY) BRIAR CREEK TUWNSHIP (COLUMBIA C O U N T Y ) •BRIDGEPORT BOROUGH (MONTGOMERY C O U N T Y ) •BRIDGEWATER BOROUGH (BEAVER CCUNTY) 8RISBIN JOROUGH ( C L E A R F I E L D CCUNTY) •BRISTOL BORCUGH (BUCKS C O U N T Y ) •BRISTOL TOWNSHIP (BUCKS C O U N T Y ) BROAO TOP CITY oGROUGH (HUNTINGDON COUNTY) BROAD TOP TOWNSHIP (BEDFORD CCUNTY) BROOKFIELO TOWNSHIP (TIOGA COUNTY) •BROGKHAVEN BOROUGH (DELAWARE COUNTY) •BROTHERSVALLEY TOWNSHIP (SOMERSET C O U N T Y ) •BROWN TOWNSHIP (LYCOMING COUNTY) BROWN TOWNSHIP (MIFFLIN COUNTY) PENNSYLVANIA -197- PENNSYLVANIA U . S . DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS •BROWNSTOWN BOROUGH (CAMBRIA CCUNTY) BROWNSVILLE TOWNSHIP (FAYETTE COUNTY) BRUIN dCROUGH (BUTLER C O U N T Y ) BRUSH CPEEK TOWNSHIP (FULTON C O U N T Y ) BUCKINGHAM TOWNSHIP (WAYNE C O U N T Y ) BULLSKIN! T O W N S H I P ( F A Y E T T E C O L N T Y ) BURLINGTON bOROUGH (BRADFORD COUNTY) BURLINGTON TOwNSHIP (BRADFORD C O U N T Y ) BURNHAM B O R O U G H ( M I F F L I N C O U N T Y ) BURNSIUE TOWNSHIP (CLEARFIELO C O U N T Y ) BURRELL TOWNSHIP (ARMSTRONG C O U N T Y ) BUTLER CITY (BUTLER C O U N T Y ) • B U T L E R T O W N S H I P (ADAMS C O U N T Y ) BUTLER TOWNSHIP (BUTLER C O U N T Y ) •BUTLER TOWNSHIP (LUZERNE COUNTY) BUTLER TOWNSHIP (SCHUYLKILL C C U N T Y ) CADCGAN TOWNSHIP (ARMSTRONG C C U N T Y ) • CALIFORNIA BOROUGH (WASHINGTON C O U N T Y ) GALLERY B O R O U G H (BUTLER C O U N T Y ) •CALLIMGNT BOROUGH (SOMERSET C C U N T Y ) •CAMBRIA T O W N S H I P ( C A M B R I A C C U N T Y ) CAMBRIDGE SPRGS BOROUGH (CRAWFORD C O U N T Y ) CAMBRIDGE TOWNSHIP (CRAWFORD C O U N T Y ) CANAAN T O W N S H I P (WAYNE C O U N T Y ) CANAL TOWNSHIP (VENANGO C O U N T Y ) •CANGNSBURG BOROUGH (WASHINGTON C O U N T Y ) CANTON BOROUGH (BFADFGRD C O U N T Y ) CANTON T O W N S H I P (BRADFORD COUNTY) •CANTON TOWNSHIP (WASHINGTON C C U N T Y ) CARBON TOWNSHIP (HUNTINGDON C C U N T Y ) •CARBONOALE CITY (LACKAWANNA COUNTY) •CARBONDALE TOWNSHIP (LACKAWANNA COUNTY) • CARROLL VALLEY BORO (ADAMS C O U N T Y ) •CARROLLTOWN BOROUGH (CAM3RIA COUNTY) •CASADE TOWNSHIP (LYCOMING COUNTY) CASS TUWNSHIP (HUNTINGDON C O U N T Y ) CASS TOWNSHIP (SCHUYLKILL CCUNTY) • CASSANDFA B O R O U G H (CAMBRIA C O U N T Y ) •CASSELMAN BOROUGH (SOMEFSET CGUNTY) CASSVILLE BOROUGH (HUNTINGDON COUNTY) CASTANEA T O W N S H I P ( C L I N T O N C O L N T Y ) •CASTLE SHANNON BOFOUGH (ALLEGHENY C O U N T Y ) CATAWISSA BOROUGH (COLUMBIA C C U N T Y ) CATAWISSA TOWNSHIP (COLUMBIA C O U N T Y ) •CATHARINE TOWNSHIP (BLAIR CCUNTY) •CECIL TGWNSHIP (WASHINGTON C O L N T Y ) CENTER TOWNSHIP (BUTLER C O U N T Y ) CENTER TOwNSHIP (GREENE C O U N T Y ) •CENTERPGRT BOROUGH (BERKS COUNTY) C E N T E F V I L L E B O R O U G H (CRA.WFORO C O U N T Y ) ENNSYLVAMA -l9d- PENNSYLVANIA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •CENTRAL CITY BOROUGH (SOMERSET COUNTY) CENTRALIA BOROUGH (COLUMBIA C C U N T Y ) •CENTREVILLE BOROUGH (WASHINGTON C O U N T Y ) CERES TOWNSHIP (MCKEAN C O U N T Y ) CHAMBERS3URG BOROUGH (FRANKLIN C O U N T Y ) CHAPMAN TOWNSHIP (CLINTON COUNTY) CHARLESTON TOWNSHIP (TIOGA COUNTY) CHATHAM TOWNSHIP (TIOGA COUNTY) CHERRY GROVE TOWNSHIP (WARREN C O U N T Y ) CHERRY RIOGE TOWNSHIP (WAYNE COUNTY) CHERRY TOWNSHIP (BUTLER C O U N T Y ) CHERRY TOWNSHIP (SULLIVAN CCUNTY) CHERRY VALLEY BORCUGH (BUTLER C O U N T Y ) CHERRYTREE TOWNSHIP (VENANGO COUNTY) • CHEST SPRINGS BORCUGH (CAMBRIA C O U N T Y ) CHEST TOWNSHIP (CLEARFIELO COUNTY) •CHESTER CITY (OELAWARE COUNTY) CHESTER HILL BOROUGH (CLEARFIELO C O U N T Y ) •CHESTER TOWNSHIP (OELAWARE COLNTY) •CHESTNUTHILL TOWNSHIP (MONRCE C O U N T Y ) CHICORA BOROUGH (BUTLER C O U N T Y ) CLARA TOWNSHIP (PCTTERCCUNTY ) CLARENDON BORO (WARREN C O U N T Y ) CLARK BOROUGH (MERCER C O U N T Y ) •CLAPKS SUMMIT bOROUGH (LACKAWANNA COUNTY) CLARKSVILLE BOROUGH (GREENE CCUNTY) CLAY TOWNSHIP (BUTLER C O U N T Y ) CLAY TCWNSHIP (HUNTINGDON CCUNTY) CLEARFIELO FORUUGH (CLEARFIELO C O U N T Y ) CLEARFIELO TOWNSHIP (BUTLER CCUNTY) •CLEARFIELD TOWNSHIP (CAMBRIA COUNTY) CLEVELAND TCWNSHIP (COLUMBIA COUNTY) •CLIFTCN HEIGHTS 3CR0UGH (DELAWARE COUNTY) •CLIFTON TOWNSHIP (LACKAWANNA COUNTY) CLINTON TOWNSHIP (BUTLER COUNTY) •CLINTCN TOWNSHIP (LYCOMING COUNTY) CLINTCN TOWNSHIP (VENANGO COUNTY) CLINTCN TOWNSHIP (WAYNE COUNTY) CLINTON TOWNSHIP (WYOMING COUNTY) CLINTCNVILLE BOROUGH (VENANGO C O U N T Y ) CLYMER TOWNSHIP (TIOGA C O U N T Y ) CCAL TOWNSHIP (NORTHUMBERLAND C O U N T Y ) CCALOALE BOROUGH (BEDFGRO CCUNTY) COALDALE BOROUGH (SCHUYLKILL COUNTY) COALMCNT BOROUGH (HUNTINGDON COUNTY) CCALPCRT BOROUGH (CLEARFIELD COUNTY) •CCATESVILLE CITY (CHESTER CGUNTY) CCCHRANTON BOROUGH (CRAWFORD COUNTY) •COGAN H0U5E TOWNSHIP (LYCOMING C O U N T Y ) •C0KE3URG BOROUGH (WASHINGTON COUNTY) PENNSYLVANIA -19 9- PENNSYLVANIA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS CCLEBROOK TOWNSHIP (CLINTON CGUNTY) CCLERAIN T O W N S H I P (BEDFORD C O U N T Y ) CCLLEGE TOWNSHIP (CENTRE C O U N T Y ) CCLLEY TOWNSHIP (SULLIVAN C C U N T Y ) •CCLLIER TOWNSHIP ( A L L E G H E N Y C C U N T Y ) • CCLLINGOALE BOROUGH (OELAWARE COUNTY) COLUMBIA T O W N S H I P ( B R A O F O R D COUNTY ) COLUMBUS TOWNSHIP (WARREN CCUNTY) •CCLWYN BOROUGH (OELAWARE C O U N T Y ) CONCORD TOWNSHIP (BUTLER C O U N T Y ) • C C N C U R D T O W N S H I P (ERIE C O U N T Y ) •CCNEMAUGH TCWNSHIP (CAMBRIA C C U N T Y ) •CONEMAUGH TOWNSHIP (SOMERSET C O U N T Y ) •CCNEwAGO TOWNSHIP (AOAMS C O U N T Y ) • C C N E W A G O T O W N S H I P (YORK C O U N T Y ) CONEWANGO TGWNSHIP (WARREN C O U N T Y ) •CONFLUENCE 60RUUGH (SOMERSET COUNTY) CONNEAUT L A K E B O R C U G H ( C R A W F O R D C O U N T Y ) CCNNEAUT TOWNSHIP (CRAWFORD C C U N T Y ) • C G N N E A U T T O W N S H I P (ERIE C O U N T Y ) CONNEAUT V I L L E B O R O U G H ( C R A W F O R D C O U N T Y ) C O N N E L L S V I L L E CITY ( F A Y E T T E C O U N T Y ) CONNELLSVILLE TOWNSHIP (FAYETTE C O U N T Y ) CCNNOCUENESSING BCROUGH (sUTLER C O U N T Y ) C O N N O G U E N E S S I N G TWP ( B U T L E R C C U N T Y ) •CCNSHOHGCKEN BOROUGH (MONTGOMERY C O U N T Y ) CONYNGHAM TOWNSHIP (COLUMBIA C O U N T Y ) •CONYNGHAM TOWNSHIP (LUZERNE C C U N T Y ) •COOK T O W N S H I P ( W E S T M O R E L A N D C C U N T Y ) •COCLBAUGH TOWNSHIP (MONROE COUNTY) CGOLSPRING TOWNSHIP (MERCER COUNTY) COOPER T O W N S H I P ( C L E A R F I E L D C C U N T Y ) COOPERSTOWN BOROUGH (VENANb0 COUNTY ) •CORAOFOLIS OOROUGH (ALLEGHENY C O U N T Y ) CORNPLANTER TOWNSHIP (VENANGO C O U N T Y ) • C C R R Y CITY (ERIE C O U N T Y ) CCUDERSPORT BOROUGH (POTTERCOUNTY) •COURTOALE BOROUGH (LUZERNE COUNTY) •COVINGTON TOWNSHIP (LACKAWANNA C O U N T Y ) C C V I N G T G N T G W N S H I P (TIOGA C C U N T Y ) CCWANSHANNOCK TOWNSHIP (ARMSTRONG C O U N T Y ) • CRAFTON BOROUGH (ALLEGHENY C O U N T Y ) CRANBERRY TOWNSHIP (BUTLER C O U N T Y ) CRANBERRY TOWNSHIP (VENANGO C C U N T Y ) CRAWFORD TOWNSHIP (CLINTON COLNTY) •CRESCENT TOWNSHIP (ALLEGHENY C O U N T Y ) • C R E S S U N B O R O U G H (CAMBRIA C O U N T Y ) • C R E S S O N T O W N S H I P (CAMBRIA C C U N T Y ) CRESSONA B O R O U G H ( S C H U Y L K I L L C O U N T Y ) CROMWELL T O W N S H I P ( H U N T I N G D O N C O U N T Y ) 'ENNSYLVANIA -200- PENNSYLVANIA TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •CROSS CREEK TOWNSHIP (WASHINGTON COUNTY) • CROYLE TOWNSHIP (CAMBRIA C O U N T Y ) • CUMBERLAND TOWNSHIP (AOAMS COUNTY) CUMBERLAND TOWNSHIP (GREENE C O U N T Y ) CUMBERLAND VALLEY TWP (BEDFORD C O U N T Y ) •CUMMIN6S TCWNSHIP (LYCOMING CCUNTY) CURWENSVILLE BOROLGH (CLEARFIELD C O U N T Y ) CUSSEWAGO TOWNSHIP (CRAWFORD COUNTY) • DAISYTOWN BOROUGH (CAMBRIA COUNTY) •DALE BOROUGH (CAMBRIA C C U N T Y ) •OALLAS BORCUGH (LUZERNE C O U N T Y ) DAMASCUS TOWNSHIP (WAYNE COUNTY) DANVILLE 30R0UGH (MONTOUR CCUNTY) •OARBY BOROUGH (DELAWARE COUNTY) •DARBY TOWNSHIP (OELAWARE COUNTY) DAVIDSON TOWNSHIP (SULLIVAN CCUNTY) DAWSON OOROUGH (FAYETTE COUNTY) OAYTON BOROUGH (ARMSTRONG COUNTY) •DEAN TOWNSHIP (CAMBRIA C O U N T Y ) OECATUR TOWNSHIP (CLEARFIELO COUNTY) DECATUR TOWNSHIP (MIFFLIN COUNTY) DEER CREEK TOWNSHIP (MERCER CCUNTY) DEER LAKE BOROUGH (SCHUYLKILL COUNTY) DEERFIELO TOWNSHIP (TIOGA CCUNTY) DELANO TOWNSHIP (SCHUYLKILL CCUNTY) OELAWARE TOWNSHIP (JUNIATA COLNTY) DELAWARE TOWNSHIP (MERCER CCUNTY) DELAWARE TOWNSHIP (NORTHUMBERLAND COUNTY) DELMAR TOWNSHIP (TIOGA C O U N T Y ) •DELTA BOROUGH (YORK C O U N T Y ) • D E N M S O N TGWNSHIP (LUZERNE COUNTY) •DERRY BCROUGH (WESTMORELAND CCUNTY) DERRY TOWNSHIP (MIFFLIN COUNTY) • DERRY TOWNSHIP (WESTMORELA NO COUNTY) •DICKSON CITY BOROUGH (LACKAWANNA COUNTY) • DONEGAL BOROUGH (WEST MORELAND C O U N T Y ) •DONEGAL TOWNSHIP (WESTMORELAND C O U N T Y ) •DCNORA BOROUGH (WASHINGTON COUNTY) •OORMONT BOROUGH (ALLEGHENY COUNTY) •DCRRANCE TOWNSHIP (LUZERNE COUNTY) DREHER TOWNSHIP (WAYNE C O U N T Y ) DRIFTWUCD BOROUGH (CAMERON COLNTY) DU BOIS CITY (CLEARFIELD COUNTY) DUBLIN TOWNSHIP (FULTON COUNTY) DUBLIN TOWNSHIP (HUNTINGDON CCUNTY) •DUBCISTGWN BOROUGH (LYCOMING CGUNTY) DUOLEY EOROUGH (HLNTINGDON COUNTY) DUNEAR BOROUGH (FAYETTE COUNTY) DUNBAR TOWNSHIP (FAYETTE COUNTY) DUNCAN TOWNSHIP (TIOGA C O U N T Y ) PENNSYLVANIA -20 1- U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •DUNCANSVILLE BOROUGH (BLAIR CCUNTY) DUNKARO TOWNSHIP (GREENE COUNTY) •OUNMORE BORCUGH (LACKAWANNA CCUNTY) DUNNSTABLE TOWNSHIP (CLINTON COUNTY) •OUPONT BOROUGH (LUZERNE COUNTY) •DURYEA BOROUGH (LUZERNE COUNTY) OUSHORE 30R0UGH (SULLIVAN CCUNTY) OYBERRY TOWNSHIP (WAYNE COUNTY) • E GREENVILLE BOROUGH (MONTGOMERY C U U N T Y ) •E PITTSBURGH BOROUGH (ALLEGHENY C O U N T Y ) E PROVIDENCE TCWNSHIP (BEDFORD C O U N T Y ) E ST CLAIR TOWNSHIP (BEDFORD COUNTY) •E STR0UDS3URG 30RCUGH (MONROE C O U N T Y ) EAGLES MERE BOROUGH (SULLIVAN C O U N T Y ) •EARL TOWNSHIP (BERKS C O U N T Y ) •EARL TOWNSHIP (LANCASTER COUNTY) •EAST BERLIN BOROUGH (ADAMS COLNTY) •EAST BETHLEHEM TOWNSHIP (WASHINbTON C O U N T Y ) •EAST BRANDYWINE TCWNSHIP (CHESTER COUNTY) EAST BRUNSWICK TOWNSHIP (SCHUYLKILL C O U N T Y ) EAST BUTLER BOROUGH (BUTLER CCUNTY) EAST CAMERON TOWNSHIP (NORTHUMBERLAND C C U N T Y ) •EAST CARROLL TOWNSHIP (CAMBRIA C O U N T Y ) •EAST CONEMAUGH BOFOUGH (CAMBRIA COUNTY) •EAST CEER TOWNSHIP (ALLEGHENY C O U N T Y ) EAST FAIRFIELO TOWNSHIP (CRAWFORO C O U N T Y ) EAST FALLOWFIELO TWP (CRAWFCRO C O U N T Y ) •EAST FINLEY TGWNSHIP (WASHINGTON C O U N T Y ) EAST FRANKLIN TOWNSHIP (ARMSTRONG C C U N T Y ) •EAST HOPEWELL TOWNSHIP (YORK COUNTY) • EAST HUNTINGDON TCWNSHIP (WESTMORELAND C O U N T Y ) EAST KEATING TOWNSHIP (CLINTON C O U N T Y ) •EAST LANSDOWNE BOROUGH (DELAWARE C O U N T Y ) EAST MEAD TOWNSHIP (CRAWFORD COUNTY) •EAST NORRITGN TOWNSHIP (MONTGOMERY C O U N T Y ) EAST NORWEGIAN TOWNSHIP (SCHUYLKILL C C U N T Y ) •EAST PROSPECT BORCUGH (YORK CCUNTY) •EAST ROCHESTER bOROUGH (BEAVER C O U N T Y ) •EAST SPRINGFIELD BOROUGH (ERIE C O U N T Y ) • EAST TAYLOR TWONSHIP (CAMBRIA COUNTY) EAST UNION TOWNSHIP (SCHUYLKILL C O U N T Y ) •EAST VANDERGRIFT BORO (WESTMORELAND C O U N T Y ) •EAST VINCENT TOWNSHIP (CHESTER C O U N T Y ) •EAST KHITELAND TOWNSHIP (CHESTER C O U N T Y ) • EASTON CITY (NORTHAMPTON C O U N T Y ) EATON TOWNSHIP (WYOMING COUNTY) EAU CLAIRE bOROUGH (dUTLER COLNTY) •EBENSbURG BOROUGH (CAMBRIA COLNTY) •EDOYSTONE BOROUGH (DELAWARE CCUNTY) •EDINBORO BOROUGH (ERIE C O U N T Y ) PENNSYLVANIA -202- PENNSYLVANIA U . 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DEPARTMENT OF THE ELIGIBLE GOVERNMENTS • EDWARDSVILLE BOROUGH (LUZERNE COUNTY) • EHRENFELD BOROUGH (CAMBRIA COUNTY) •ELCO BOROUGH (WASHINGTON COUNTY) •ELDER TOWNSHIP (CAMBRIA COUNTY) ELDREO BOROUGH (MCKEAN C O U N T Y ) •ELDREO TOWNSHIP (LYCOMING COUNTY) ELDRED TOWNSHIP (MCKEAN COUNTY) •ELDREO TOWNSHIP (MONROE COUNTY) ELDREO TOWNSHIP (SCHUYLKILL CCUNTY) •ELGIN 80R0UGH (ERIE C O U N T Y ) • ELIZABETH BOROUGH (ALLEGHENY COUNTY) •ELIZABETHVILLE BOROUGH (DAUPHIN C O U N T Y ) •ELK CREEK TOWNSHIP (ERIE COUNTY) •ELK LICK TOWNSHIP (SOMERSET CCUNTY) ELK TCWNSHIP (TIOGA C O U N T Y ) ELK TOWNSHIP (WARREN C O U N T Y ) ELKLANO 80R0UGH (TIOGA C O U N T Y ) ELKLAND TOWNSHIP (SULLIVAN COUNTY) ELKLANO TOWNSHIP (TIOGA COUNTY) ELLPORT BOROUGH (LAWRENCE COUNTY) ELLWOQD CITY BOROUGH (•LAWRENCE COUNTY) •ELMHURST TOWNSHIP (LACKAWANNA COUNTY) EMLENTON BOROUGH (VENANGO CCUNTY) EMPORIUM BOROUGH (CAMERON CCUNTY) •EMSWORTH bOROUGH (ALLEGHENY CCUNTY) ENON VALLEY BOROUGH (LAWRENCE COUNTY) •EPHRATA TOWNSHIP (LANCASTER CCUNTY) •ERIE CITY (ERIE C C U N T Y ) •ETNA BOROUGH (ALLEGHENY COUNTY) EULALIA TCWNSHIP (POTTERCOUNTY) EVANS CITY EOROUGH (3UTLER COUNTY) EVERETT JOROUGH (BEDFORD COUNTY) EVEPSCN BOROUGH (FAYETTE COUNTY) •EXETER bOROUGH (LUZERNE COUNTY) •EXETER TOWNSHIP (BERKS COUNTY) •EXETER TOWNSHIP (LUZERNE COUNTY) EXETER TOWNSHIP (WYOMING COUNTY) •EXPORT BORCUGH (WESTMORELAND COUNTY) FACTORYVILLE COROLGH (WYOMING C C U N T Y ) FAIRCHANCE BOROUGH (FAYETTE CCUNTY) •FAIRFIELO BORCUGH (ADAMS COUNTY) FAIRFIELO TCWNSHIP (CRAWFORD COUNTY) •FAIRFIELD TOWNSHIP (WESTMORELAND COUNTY) •FAIRHGPE TOWNSHIP (SOMERSET CCUNTY) •FAIRMONT TOWNSHIP (LUZERNE COUNTY) FAIRVIEW BOROUGH (dUTLER COUNTY) •FAIRVIEW BOROUGH (ERIE C O U N T Y ) FAIRVIEW TOWNSHIP (BUTLER CCUNTY) •FAIRVIEW TOWNSHIP (LUZERNE COLNTY) FAIRVIEW TOWNSHIP (MERCER COUNTY) PENNSYLVANIA -203- PENNSYLVANIA TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS •FALLOWFIELO TOWNSHIP (WASHINGTON COUNTY) F A L L S CREEK B O R O U G H C J E F F E R S C N C O U N T Y ) • F A L L S TGWNSHIP ( B U C K S C O U N T Y ) FALLS TOWNSHIP (WYOMING C C U N T Y ) •FALLSTON BOROUGH (BEAVER C O U N T Y ) F A R M I N G T O N T O W N S H I P (T I OGA C O U N T Y ) F A R R E L L CITY ( M E R C E R C O U N T Y ) • FAWN G R O V E B O R O U G H (YORK C O U N T Y ) •FAWN T O W N S H I P ( A L L E G H E N Y C O U N T Y ) FAYETTE CITY BOROUGH (FAYETTE C O U N T Y ) F A Y E T T E T O W N S H I P (JUNIATA C O U N T Y ) •FELL TOWNSHIP ( L A C K A W A N N A COUNTY) FERGUSON T O W N S H I P ( C L E A R F I E L D C O U N T Y ) FERMANAGH T O W N S H I P ( J U N I A T A C O U N T Y ) • F E R N D A L E B O R O U G H (CAMBRIA C C U N T Y ) FINDLEY TOwNSHIP (MERCER C O U N T Y ) • FINLEYVILLE BOROUGH (WASHINGTON COUNTY) FISHING CREEK TWP ( C O L U M B I A C C U N T Y ) FLEMINGTON BOROUGH (CLINTON C C U N T Y ) • F O L C R C F T B O R O U G H (OELAWARE C O U N T Y ) FCRD CITY B O R O U G H ( A R M S T R O N G C O U N T Y ) FCRD CLIFF B O R O U G H ( A R M S T R O N G C O U N T Y ) FCRKS TOWNSHIP (SULLIVAN C O U N T Y ) F C R K S T G N T O W N S H I P (WYOMING C O U N T Y ) FCRKSVILLE B G R G U G H ( S U L L I VAN C O U N T Y ) •FCRTY FORT BOROUGH (LUZERNE C C U N T Y ) FORWARD T O W N S H I P ( B U T L E R C O U N T Y ) • *~ STER T O W N S H I P ( L U Z E R N E C O U N T Y ) rGSTER T O W N S H I P ( M C K E A N C O U N T Y ) FOSTER TOWNSHIP (SCHUYLKILL C C U N T Y ) FCX TOWNSHIP (ELK C O U N T Y ) FCX TOWNSHIP ( S U L L I V A N C O U N T Y ) FRACKVILLE BOROUGH (SCHUYLKILL C O U N T Y ) FRAILLY T O W N S H I P ( S C H U Y L K I L L C O U N T Y ) •FRANCGNIA T O W N S H I P ( M O N T G O M E R Y C O U N T Y ) • F R A N K L I N T O W N S H I P (AOAMS C O U N T Y ) FRANKLIN TOWNSHIP (BRADFORD C C U N T Y ) FRANKLIN T O W N S H I P ( B U T L E R C O U N T Y ) FRANKLIN T O W N S H I P ( C O L U M B I A C C U N T Y ) FRANKLIN TOWNSHIP (FAYETTE COUNTY) FRANKLIN TOWNSHIP (GREENE C G U N T Y ) FRANKLIN TOWNSHIP (HUNTINGDON C O U N T Y ) •FRANKLIN T O W N S H I P ( L U Z E R N E C O U N T Y ) •FRANKLIN T C W N S H I P ( L Y C O M I N G C C U N T Y ) • F R A N K L I N T C W N b O R O U G H (YORK C O U N T Y ) F R E O O M A BOROUGH (MERCER C O U N T Y ) FREEBLRG 3GR0UGH (SNYOER C O U N T Y ) •FREEDOM T O W N S H I P ( A D A M S C O U N T Y ) •FREEDOM TOWNSHIP (BLAIR C O U N T Y ) •FREELANO BOROUGH (LUZERNE CCUNTY) PENNSYLVANIA -20 4- PENNSYLVANIA TREASURY LISTING U . 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OEPARTMENT OF THE ELIGI8LE GOVERNMENTS •FREEMANS8URG BOROUGH (NORTHAMPTON COUNTY) FREEPORT TOWNSHIP (GREENE COUNTY) FRENCH CREEK TOWNSHIP (MERCER C O U N T Y ) GAINES TOWNSHIP (TIOGA C O U N T Y ) GALETON BORCUGH (P OT TE RCOU NT Y) GALLAGHER TOWNSHIP (CLINTON CCUNTY) •GALLITZIN BOROUGH (CAMBRIA COUNTY) •GALLITZIN TOWNSHIP (CAMBRIA CCUNTY) •GAMBLE TOWNSHIP (LYCOMING CCUNTY) •GARRETT BOROUGH (SOMERSET COUNTY) •GEISTOWN BOROUGH (CAMBRIA CCUNTY) GENESEE TOWNSHIP (POTTERCOUNTY) GEORGES TOWNSHIP (FAYETTE COUNTY) GERMAN TOWNSHIP (FAYETTE C O U N T Y ) •GERMANY TOWNSHIP (AOAMS COUNTY) •GETTYSBURG BOROUGH (ADAMS COUNTY) GIBSON TOWNSHIP (CAMERON COUNTY) GILBERTON BOROUGH (SCHUYLKILL COUNTY) GILKORE TOWNSHIP (GREENE COUNTY) GILPIN TOWNSHIP (ARMSTRONG COUNTY) GIRARD TOWNSHIP (CLEARFIELO CCUNTY) •GIRARD TOWNSHIP (ERIE C O U N T Y ) GIRAROVILLE BOROUGH (SCHUYLKILL COUNTY) GLADE TOWNSHIP (WARREN C O U N T Y ) GLEN HOPE BOROUGH (CLEARFIELO COUNTY) •GLENBURN TOWNSHIP (LACKAWANNA C C U N T Y ) •GLENOLOEN BOROUGH (DELAWARE CCUNTY) GCRDON BOROUGH (SCHUYLKILL COUNTY) GOSHEN TOWNSHIP (CLEARFIELD CCUNTY) GRAHAM TOWNSHIP (CLEARFIELD COUNTY) GRAMPIAN BOROUGH (CLEARFIELD COUNTY) GRANVILLE TOWNSHIF (BRADFORD COUNTY) GRANVILLE TOWNSHIP (MIFFLIN CCUNTY) GRAY TOWNSHIP (GREENE C O U N T Y ) GREEN TOWNSHIP (FOREST C O U N T Y ) GREENE TOWNSHIP (CLINTON COUNTY) •GREENE TOWNSHIP (ERIE C O U N T Y ) GREENE TOWNSHIP (GREENE COUNTY) GREENE TOWNSHIP (MERCER COUNTY) •GREENFIELD TOWNSHIP (BLAIR COUNTY) •GREENFIELO TOWNSHIP (ERIE CGUNTY) •GREENFIELD TOWNSHIP (LACKAWANNA C O U N T Y ) •GREENLANE BOROUGH (MONTGOMERY CGUNTY ) GREENSBORO BOROUGH (GREENE COUNTY) •GREENSBURG CITY (WESTMORELAND COUNTY) GREENVILLE BOROUGH (MERCER COUNTY) •GREENVILLE TOWNSHIP (SOMERSET C U U N T Y ) GREENWOOD TGWNSHIP (CLEARFIELO C O U N T Y ) GREENWOOD TOWNSHIP (COLUMBIA COUNTY) GREENWOOD TOWNSHIP (CRAWFORD COUNTY) PENNSYLVANIA -2o5- PENNSYLVANIA TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS GREENWOOD TOWNSHIP (JUNIATA CCUNTY) GFOVE CITY BOROUGH (MERCER C O U N T Y ) GROVE TOWNSHIP (CAMERON C O U N T Y ) GRUGAN TOWNSHIP (CLINTON C O U N T Y ) GULICH TOWNSHIP (CLEARFIELD CCUNTY) HAINES TOWNSHIP (CENTRE COUNTY) •HALIFAX B O R O U G H (OAUPHIN C O U N T Y ) • H A L L A M B O R O U G H (YCRK C O U N T Y ) HAMILTON TOWNSHIP (MCKEAN C G U N T Y ) •HAMILTON TOWNSHIP (MONROE C O U N T Y ) H A M I L T O N T C W N S H I P (TIOGA C O U N T Y ) •HAMILTON3AN TOWNSHIP (ADAMS CCUNTY) HAMLIN TOWNSHIP (MCKEAN C O U N T Y ) • H A N C V E R B O R O U G H (YORK C O U N T Y ) •HANCVER TOWNSHIP (LUZERNE CCUNTY) HARMONY B O R O U G H (BUTLER C O U N T Y ) HARMONY TOWNSHIP (FOREST C O U N T Y ) •HARRISBURG CITY (CAUPHIN C O U N T Y ) HARRISON TOWNSHIP (BEDFORD COLNTY) HARRISON TOWNSHIP ( P O T T E R C O U N T Y ) HARRISVILLE BOROUGH (BUTLER CCUNTY) HARTLETON dCROUGH (UNION C O U N T Y ) •HARVEYS LAKE BOROUGH ( L U Z E R N E C O U N T Y ) • H A S T I N G S B O R O U G H (CAMBRIA C C U N T Y ) •HATBORO 30ROUGH (MONTGOMERY C C U N T Y ) •HATFIELD BUROUGH (MONTbCMERY C O U N T Y ) •HATFIELD TOwNSHIP (MONTGOMERY C O U N T Y ) H A W L E Y B O R O U G H (WAYNE C C U N T Y ) HAYFIELO TOWNSHIP (CRAWFORD C C U N T Y ) •HAYSVILLE BOROUGH (ALLEGHENY COUNTY) •HAZLE TOWNSHIP (LUZERNE C O U N T Y ) • HAZLETON CITY (LUZERNE C O U N T Y ) HE3F0N TOWNSHIP ( P O T T E R C O U N T Y ) HECTOR TOWNSHIP (FCTTERCOUNTY ) HEGINS TOWNSHIP (SCHUYLKILL CCUNTY) HEMLOCK T O W N S H I P ( C O L U M B I A C O U N T Y ) HEMPFIELO TGWNSHIP (MERCER C O U N T Y ) HENDERSON TOWNSHIP (HUNTINbDON C O U N T Y ) HENRY CLAY TOWNSHIP (FAYETTE C O U N T Y ) •HEPBURN TOWNSHIP (LYCOMING C O L N T Y ) HERRICK T O W N S H I P ( B R A D F O R D C O U N T Y ) HICKORY TOWNSHIP (LAWRENCE C O U N T Y ) •HIGHLAND TOWNSHIP (ADAMS C O U N T Y ) H I G H L A N D T O W N S H I P (ELK C O U N T Y ) HILLSGROVE TOWNSHIP (SULLIVAN C O U N T Y ) • HCLLENBACK TOWNSHIP (LUZERNE COUNTY) •HCLLIDAYSBURG dCROUGH (BLAIR C O U N T Y ) HOMER TGWNSHIP ( P C T T E R C C U N T Y ) •HOMESTEAD BOROUGH (ALLEGHENY COUNTY) •HGMEWGOD BOROUGH (BEAVER C O U N T Y ) PENNSYLVANIA ->0 b- PENNSYLVANIA „ TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING HONESDALE BOROUGH (WAYNE COUNTY) • HOOVERSVILLE BOROUGH (SOMERSET C O U N T Y ) HOPEWELL BOROUGH (BEOFORD COUNTY) HOPEWELL TOWNSHIP (BEDFORD COUNTY) HOPEWELL TOWNSHIP (HUNTINGDON C O U N T Y ) MORTON TOWNSHIP (ELK C O U N T Y ) • HOUSTON BOROUGH (WASHINGTON CCUNTY) HOUTZOALE BOROUGH (CLEARFIELD C O U N T Y ) HOVEY TOWNSHIP (ARMSTRONG COUNTY) HCWARO BOROUGH (CENTRE C O U N T Y ) HCWE TOWNSHIP (FOREST C O U N T Y ) HUBLEY TOWNSHIP (SCHUYLKILL CCUNTY) •HUGHESTOWN BOROUGH (LUZERNE CCUNTY) •HUGHESVILLE BOROUGH (LYCOMING C O U N T Y ) •HUNKER BOROUGH (WESTMORELAND COUNTY) HUNTINGDON BOROUGH (HUNTINGDON C O U N T Y ) •HUNTINGTON TOWNSHIP (AOAMS COUNTY) • HUNTINGTON TOWNSHIP (LUZERNE COUNTY) •HUSTON TOWNSHIP (BLAIR C O U N T Y ) • HYDE PARK BOROUGH (WES TM.OREL ANO COUNTY) HYDETOWN BOROUGH (CRAWFCRD COLNTY) HYNOMAN BOROUGH (BEDFORD COUNTY) •INDEPENDENCE TOWNSHIP (WASHINGTON COUNTY) •INDIANA TOWNSHIP (ALLEGHENY CCUNTY) •INGRAM BUROUGH (ALLEGHENY COUNTY) IRVONA BOROUGH (CLEARFIELD COUNTY) •IRWIN BOROUGH (WESTMORELAND COUNTY) IRWIN TOWNSHIP (VENANGO COUNTY) JACKSCN CENTER BOROUGH (MERCER C O U N T Y ) JACKSCN TOWNSHIP (COLUMBIA COUNTY) JACKSGN TOWNSHIP (GREENE COUNTY) JACKSCN TOWNSHIP (HUNTINGDON COUNTY) •JACKSON TUWNSHIP (LUZERNE COUNTY) • JACKSON TCWNSHIP (LYCOMING COUNTY) JACKSCN TOwNSHIP (MERCER COUNTY) •JACKSCN TOWNSHIP (MONROE COUNTY) JACKSCN TCwNSHIP (NORTHUMBERLAND C O U N T Y ) JACKSON TOWNSHIP (SNYDER COUNTY) JACKSGN TOwNSHIP (TIOGA COUNTY) JACKSGN TOWNSHIP (VENANGO COUNTY) JAMESTOWN BOROUGH (MERCER CGUNTY) JAY TGWNSHIP (ELK COUNTY) • JEANNETTE CITY (WESTMORELAND COUNTY) • JEDDO BOROUGH (LUZERNE C O U N T Y ) JEFFERSON BCROJGH (GREENE COUNTY) JEFFERSGN TOwNSHIP (BUTLER COLNTY) JEFFERSON TOwNSHIP (FAYETTE CCUNTY) JEFFERSON TOWNSHIP (GREENE COUNTY) •JEFFERSON TGWNSHIP (LACKAWANNA C O U N T Y ) JEFFERSGN TOWNSHIP (MERCER COLNTY) PENNSYLVANIA -20 7- PENNSYLVANIA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •JEFFERSON TCWNSHIP (SOMERSET COUNTY) •JENKINS TOWNSHIP (LUZERNE CGUNTY) JENKS TOWNSHIP (FCREST C O U N T Y ) • JENNER T O W N S H I P (SOMERSET COUNTY) •JENNEKTOWN BOROUGH (SOMERSET C O U N T Y ) •JERMYN BOROUGH (LACKAWANNA COUNTY) •JERSEY SHORE BOROUGH (LYCOMING C O U N T Y ) •JESSUP BOROUGH (LACKAWANNA COUNTY) •JIM T H O R P E B O R O U G H ( C A R B O N C O U N T Y ) J O H N S C N B U R G B O R O U G H (ELK C O U N T Y ) •JOHNSTOWN CITY (CAMBRIA C O U N T Y ) J C N E S T G W N S H I P (ELK C O U N T Y ) JORDAN T O W N S H I P ( C L E A R F I E L D C C U N T Y ) •JORDAN T O w N S H I P (LYCOMING C O U N T Y ) JORDAN T O W N S H I P (NORTHUMBERLAND C O U N T Y ) JUNIATA T E R R A C E 3 C R G ( M I F F L I N C G U N T Y ) JUNIATA T O W N S H I P ( B E D F O R D C G U N T Y ) •JUNIATA TOWNSHIP (BLAIR C O U N T Y ) JUNIATA T O W N S H I P ( H U N T I N G D O N C O U N T Y ) KANE B O R O U G H ( M C K E A N C O U N T Y ) KARNS CITY BOROUGH (BUTLER C O U N T Y ) KARTHAUS TOWNSHIP (CLEARFIELD C O U N T Y ) KEATING T O W N S H I P ( M C K E A N C O U N T Y ) KEATING TOWNSHIP ( P O T T E R C O U N T Y ) KELLY TCWNSHIP (UNION C G U N T Y ) •KILBULK T O W N S H I P ( A L L E G H E N Y C C U N T Y ) KIMMELL T O W N S H I P ( B E D F O R D C C U N T Y ) KING T G W N S H I P ( B E C F O R D C O U N T Y ) KINGSLEY T O w N S H I P (FOREST C O U N T Y ) • KINGSTON BOROUGH (LUZERNE COUNTY) •KINGSTON TOWNSHIP (LUZERNE C O U N T Y ) KISKIM.INETAS T O W N S H I P ( A R M S T R O N G C O U N T Y ) KISTLER B O R O U G H (MIFFLIN C O U N T Y ) KITTANNING BOROUGH (ARMSTRONG C O U N T Y ) KITTANNING TOWNSHIP (ARMSTRONG C O U N T Y ) KLINE TGWNSHIP (SCHUYLKILL C O U N T Y ) KNOX T O W N S H I P ( C L E A R F I E L O C C U N T Y ) K N O X V I L L E b O R O U G H (TICGA. C O U N T Y ) •KCPPEL B O R O U G H (BEAVER C O U N T Y ) KULPMGNT BOROUGH (NORTHUMBERLAND C U U N T Y ) •LA PLUME T O w N S H I P ( L A C K A W A N N A C O U N T Y ) L A C E Y V I L L E "bOROUGH ( W Y O M I N G C O U N T Y ) LACK T O W N S H I P ( J U M A T A COUNTY) LACKAwANNOCK TOWNSHIP (MERCER COUNTY ) LAFAYETTE TCWNSHIP (MCKEAN C O U N T Y ) •LAFLIN BOROUGH (LUZERNE C O U N T Y ) •LAKE TOWNSHIP (LUZERNE C O U N T Y ) LAKE T U W N S H I P ( M E F C E R C O U N T Y ) LAKE T O W N S H I P ( W A Y N E C O U N T Y ) LAMAR T O W N S H I P ( C L I N T O N C O U N T Y ) PENNSYLVANIA .,0tJ- PENNSYLVANIA TREASURY LISTING U . S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS •LANCASTER CITY (LANCASTER COUNTY) 'LANCASTER TOWNSHIP (BUTLER COUNTY) •LANSOOWNE BOROUGH (OELAWARE CCUNTY) •LANSFORD BOROUGH (CARBON COUNTY) LAPGRTE BOROUGH (SULLIVAN COUNTY) •LARIMER TOWNSHIP (SOMERSET COUNTY) •LARKSVILLE BOROUGH (LUZERNE CCUNTY) •LATIMORE TOWNSHIP (ADAMS COUNTY) •LATROBE BOROUGH (WESTMORELAND C O U N T Y ) •LAUREL RUN BOROUGH (LUZERNE CCUNTY) •LAURELOALE BOROUGH (BERKS COUNTY) •LAUSANNE TOWNSHIP (CARBON CCUNTY) •LAWRENCE PARK TOWNSHIP (ERIE COUNTY) LAWRENCE TOWNSHIP (CLEARFIELD C O U N T Y ) LAWRENCE TOWNSHIP (TIOGA COUNTY) LAWRENCEVILLE BORCUGH (TIOGA COUNTY) •LE BOEUF TOWNSHIP (ERIE C O U N T Y ) LE RAYSVILLE BOROLGH (BRADFORO C O U N T Y ) •LEACOCK TOWNSHIP (LANCASTER CCUNTY) LEBANON CITY (LEBANON C O U N T Y ) LEBANON TOWNSHIP (WAYNE COUNTY) • LEHIGH TOWNSHIP (CARBON C O U N T Y ) •LEHIbH TOWNSHIP (LACKAWANNA CCUNTY) •LEHIGHTON BOROUGH (CARBON CCUNTY) LEHMAN TOWNSHIP (PIKE C G U N T Y ) LEICY TOWNSHIP (CLINTON COUNTY) LEMON TOWNSHIP (WYOMING COUNTY) •LENHARTSVILLE 3CRCUGH (BERKS CUUNTY) LERGY TOWNShIP (BRAOFORO COUNTY) LEWIS RUN BOROUGH (MCKEAN COUNTY) • LEWIS TCWNSHIP (LYCOMING COUNTY) LEWIS TOWNSHIP (NORTHUMBERLAND C O U N T Y ) LEWISBURG dCROUGH (UNION COUNTY) LEWISTOWN BORCUGH (MIFFLIN COUNTY) LIBERTY BORCUGH (TIOGA COUNTY) LIBERTY TOwNSHIP (BEDFORD CCUNTY) LIBERTY TOWNSHIP (CENTRE CUUNTY) LIBERTY TOWNSHIP (MCKEAN COUNTY) LIBERTY TOWNSHIP (TIObA COUNTY) LICKING CREEK TOWNSHIP (FULTON C O U N T Y ) •LIGONIER BOROUGH (WESTMORELAND C O U N T Y ) •LIGONIER TOWNSHIP (WESTMORELANO COUNTY) •LILLY BCRUUGH (CAMBRIA COUNTY) •LIMERICK TOWNSHIP (MONTGOMERY C O U N T Y ) •LIMESTONE TOWNSHIP (LYCCMING COUNTY) •LINCOLN 3GROUGH (ALLEGHENY COUNTY) LINCOLN TOWNSHIP (BEOFORO COUNTY) LINCOLN TOWNSHIP (HUNTINGDON COUNTY) LINESVILLE BOROUGH (CRAWFORD COUNTY) LITCHFIELO TOWNSHIP (BRADFORD CCUNTY) PENNSYLVANIA ~>0 >- PENNSYLVANIA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING LITTLE BEAVER TCWNSHIP (LAWRENCE COUNTY) LITTLE MAHANOY TOWNSHIP (NORTHUMBERLAND C O U N T Y ) • LITTLESTOWN BOROUGH (ADAMS COUNTY) LCCK HAVEN C I T Y ( C L I N T O N C O U N T Y ) LOCUST TOWNSHIP (COLUMBIA C O U N T Y ) • L C G A N T O W N S H I P (8LAIR C G U N T Y ) LOGAN TGWNSHIP (CLINTON C O U N T Y ) LOGAN TOWNSHIP (HUNTINGDON C O U N T Y ) LGGANTON B O R O U G H (CLINTON C C U N T Y ) LCNOONOERRY TOWNSHIP (BEDFORD C O U N T Y ) •LCNGSWAMP TCWNSHIP (BERKS COUNTY) •LORAIN B O R O U G H (CAMBRIA C O U N T Y ) • L O R E T T O B O R O U G H (CAMBRIA C O U N T Y ) LOWER AUGUSTA TOWNSHIP (NORTHUMBERLAND C O U N T Y ) • L O W E R 3URRELL CITY (WESTMORELAND C O U N T Y ) • L C W E R C H I C H E S T E R TwP ( D E L A W A R E C O U N T Y ) • L O W E R F R E D E R I C K TWP ( M O N T G O M E R Y C O U N T Y ) LOWER MAHANUY TOWNSHIP (NORTHUMBERLAND C O U N T Y ) • L O W E R MT B E T H E L TWP ( N O R T H A M P T O N C O U N T Y ) • L C W E R S O U T H A M P T O N TWP ( B U C K S C C U N T Y ) • L C W E R T U R K E Y F O O T TWP ( S O M E R S E T C O U N T Y ) LOWER TYRONE TOWNSHIP (FAYETTE C O U N T Y ) •LGWER YGDER TOWNSHIP (CAM3RIA C O U N T Y ) •LCYALHANNA TOWNSHIP (WESTMORELAND C O U N T Y ) •LCYALSOCK TOWNSHIP (LYCOMING COUNTY) LUMEER TOWNSHIP (CAMERON C O U N T Y ) • LUZERNE BOROUGH (LUZERNE C O U N T Y ) LUZERNE TOWNSHIP (FAYETTE COUNTY) •LYCOMING TOWNSHIP (LYCGMING C O U N T Y ) •LYKENS BOROUGH (DAUPHIN COUNTY) •LYONS BOROUGH (BERKS C O U N T Y ) MADIISCN T O W N S H I P ( A R M S T R O N G C C U N T Y ) MADISON T O W N S H I P ( C O L U M B I A C O U N T Y ) • MADISCN T G W N S H I P ( L A C K A W A N N A COUNTY) MAHAFFEY B O R O U G H ( C L E A R F I E L D C O U N T Y ) MAHANOY C I T Y B O R O U G H ( S C H U Y L K I L L C O U N T Y ) MAHANOY T O W N S H I P ( S C H U Y L K I L L C O U N T Y ) MAHCNING T O W N S H I P ( A R M S T R O N G C O U N T Y ) MAHONING T O W N S H I P ( L A W R E N C E C G U N T Y ) MAHCNING T O W N S H I P ( M O N T O U R C O L N T Y ) •MAIDENCREEK TOWNSHIP (BERKS CCUNTY) MAIN T O W N S H I P ( C O L U M B I A C O U N T Y ) MANCHESTER TOWNSHIP (WAYNE C O U N T Y ) MANN T O W N S H I P ( B E D F O R D C O U N T Y ) MANNS CHOICE bOROUGH (8EDF0RD C O U N T Y ) •MANOR BOROUGH (WESTMORELAND C C U N T Y ) MANCR T O W N S H I P ( A R M S T R O N G C C U N T Y ) •MANGR T O W N S H I P ( L A N C A S T E R C O U N T Y ) MANORVILLE BOROUGH (ARMSTRONG oOUNTY ) M A N S F I E L D B O R O U G H (TIOGA C O U N T Y ) PENNSYLVANIA -21 0- PENNSYLVANIA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING MAPLETON BOROUGH (HUNTINGDON COUNTY) •MARCUS HOOK BOROUGH (DELAWARE C O U N T Y ) •MARIANNA BOROUGH (WASHINGTON COUNTY) • MARIETTA 80R0UGH (LANCASTER CCUNTY) MARION HEIGHTS BOROUGH (NORTHUMBERLAND COUNTY) •MARION TOWNSHIP (faEAVER CUUNTY) •MARION TOWNSHIP (BERKS COUNTY) MARION TOWNSHIP (EUTLER COUNTY) MARKLESBURG BOROUGH (HUNTINGDON C O U N T Y ) MARKLEYS3URG BOROUGH (FAYETTE COUNTY) MARS BOROUGH (BUTLER C O U N T Y ) •MARTINSBURG BOROUGH (BLAIR COLNTY) MASCNTOWN BOROUGH (FAYETTE COUNTY) MATAMCRAS BOROUGH (PIKE COUNTY) •MAYFIELD BOROUGH (LACKAWANNA COUNTY) MC ADCO BOROUGH (SCHUYLKILL CCUNTY) MC CLURE BOROUuH (SNYDER COUNTY) MC CGNNELLSBURG 3CR0UGH (FULTCN COUNTY) • MC DONALD BOROUGH (•WASHINGTON COUNTY) MC EwENSVILLE BORCUGH (NORTHUMBERLAND COUNTY) •MC KEAN BORO (ERIE COUNTY) •MCHENRY TOWNSHIP (LYCOMING COLNTY) •MCINTYRE TOWNSHIP (LYCOMING CCUNTY) •MCKEAN TOWNSHIP (ERIE COUNTY) •MCKEES ROCKS BOROUGH (ALLEGHENY COUNTY) •MCKEESPORT CITY (ALLEGHENY COUNTY) •MCNETT TOWNSHIP (LYCOMING COUNTY) •MCSHERRYSTOWN BCRCUGH (ADAMS COUNTY) MCVEYTOWN BOROUGH (MIFFLIN COUNTY) MEAD TOWNSHIP (WARREN COUNTY) MEADVILLE CITY (CRAWFORO COUNTY) M E C H A M C S V I L L E BOROUGH (SCHUYLKILL COUNTY) •MEDIA BORCUGH (OELAWARE COUNTY) MEHCOPANY TCWNSHIP (WYOMING COUNTY) • MENALLEN TOWNSHIP (ADAMS COUNTY) MENALLEN TOWNSHIP (FAYETTE COUNTY) MENNG TOWNSHIP (MIFFLIN COUNTY) MERCER BOPOUGH (MERCER COUNTY) MERCER TOWNSHIP (dUTLER COUNTY) MESHOPPEN BOROUGH (WYOMING COUNTY) MESHOPPEN TOWNSHIP (WYOMING CCUNTY) •MEYERSDALE bOROUGH (SOMERSET COUNTY) •MIDDLE SMITHFIELD TWP (MONRCE COUNTY) •MIDDLE TAYLOR TOWNSHIP (CAMBRIA COUNTY) MIODLEBURY TOWNSHIP (TIOGA COUNTY) MIDDLLPORT BOROUGH (SCHUYLKILL COUNTY) MIDDLESEX TOWNSHIP (BUTLER COLNTY) •MIDDLETOWN TOWNSHIP (BUCKS COLNTY) •MIDDLETOWN TOWNSHIP (DELAWARE CUUNTY) •MIDWAY BOROUGH (WASHINbTON COUNTY) PENNSYLVANIA -211- U . S . DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING MIFFLIN 3CRCUGH (JUNIATA COUNTY) MIFFLIN T O W N S H I P ( C O L U M E I A C O U N T Y ) •MIFFLIN TOWNSHIP (DAUPHIN CCUNTY) •MIFFLIN TOWNSHIP (LYCOMING COUNTY) MIFFLINTOWN BOROUGH (JUNIATA COUNTY) MILESBURG BOROUGH (CENTRE COUNTY) M1LFURC T O W N S H I P ( J U N I A T A C O U N T Y ) MILL CREEK c O R O U G H ( H U N T I N G D O N C O U N T Y ) •MILL CREEK T O W N S H I P ( L Y C O M I N G C O U N T Y ) MILL CREEK T O W N S H I P ( M E R C E R C C U N T Y ) MILL HALL 'dGROUGH ( C L I N T O N C O U N T Y ) •MILL V I L L A G E B O R O ( E R I E C O U N T Y ) MILLER TOWNSHIP (HUNTINGDON C C U N T Y ) •MILLERSBURG BOROUGH (DAUPHIN COUNTY) MILLHEIM B O R O U G H ( C E N T R E C O U N T Y ) M I L L S T O N E T O W N S H I P (ELK C O U N T Y ) •MILLVALE BOROUGH (ALLEGHENY C C U N T Y ) MILLVILLE BOROUGH (COLUMBIA C C U N T Y ) M I L T U N B O R O U G H ( N C R T H U MBF. RL A NO C O U N T Y ) MINERAL T O W N S H I P ( V E N A N G O C O U N T Y ) MINERSVILLE BOROUGH (SCHUYLKILL C O U N T Y ) • MCDENA B O R O U G H ( C H E S T E R C O U N T Y ) •MCHNTGN B O R O U G H (BtRKS C O U N T Y ) •MCNESSEN CITY (WESTMORELAND C C U N T Y ) •MCNCNGAHELA CITY (WASHINGTON C O U N T Y ) MCNONGAHELA TOWNSHIP (GREENE C O U N T Y ) MCNRUE B O R O U G H ( B R A D F O R D C O U N T Y ) MCNROE TOWNSHIP (EEOFORO C O U N T Y ) MCNROE TOWNSHIP (BRADFORD C G U N T Y ) MCNROE TOWNSHIP (JUNIATA C O U N T Y ) MONROE T O W N S H I P ( W Y O M I N G C O U N T Y ) MONT ALTO B O R O U G H ( F R A N K L I N C C U N T Y ) •MONTGOMERY bOROUGH (LYCOMING COUNTY) •MCNTGURSVILLE BOROUGH (LYCOMING C O U N T Y ) •MGOSIC bOROUGH (LACKAWANNA COUNTY) •MORELAND TOWNSHIP (LYCOMING C C U N T Y ) MORGAN T O W N S H I P ( G R E E N E C O U N T Y ) MGRRIS TOWNSHIP (CLEARFIELD C C U N T Y ) MORRIS TOWNSHIP (GREENE C O U N T Y ) MORRIS TOWNSHIP (HUNTINGDON C C U N T Y ) M O R R I S T O W N S H I P (TIOGA C O U N T Y ) •MORRISVILLE BOROUGH (BUCKS COUNTY) •MORTON GOROUGH (DELAWARE C O U N T Y ) •MOSCOW bOROUGH (LACKAWANNA COUNTY) MCUNT CARBON BOROUGH (SCHUYLKILL C O U N T Y ) MCUNT C A R M E L B O R O U G H ( N O R T H U M B E R L A N D C O U N T Y ) M C U N T CARMEL T O W N S H I P ( N O R T H U M B E R L A N D C O U N T Y ) MCUNT JEWETT POROUGH (MCKEAN C G U N T Y ) •MCUNT OLIVER bOROUGH (ALLEGHENY C O U N T Y ) • M C U N T P L E A S A N T b O R O U G H ( W E S T M C R E L A NO C O U N T Y ) PENNSYLVANIA -212- PENNSYLVANIA U.S. OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •MCUNT PLEASANT TOWNSHIP (AOAMS COUNTY) MCUNT PLEASANT TOWNSHIP (COLUMBIA COUNTY) • MOUNT PLEASANT TOWNSHIP (WASHINGTON COUNTY) MCUNT PLEASANT TOWNSHIP (WAYNE C O U N T Y ) •MCUNT PLEASANT TOWNSHIP (WESTMORELANO COUNTY) •MCUNT POCONO BOROLGH (MONROE COUNTY) MCUNT UNION BOROUGH (HUNTINGDON COUNTY) •MT JOY TOWNSHIP (AOAMS C O U N T Y ) MUOOYCREEK TOWNSHIP (BUTLER CCUNTY) •MUNCY BOROUGH (LYCOMING COUNTY) •MUNCY CREEK TOWNSHIP (LYCOMING C O U N T Y ) •MUNSTER TOWNSHIP (CAMBRIA COUNTY) •N BELLE VERNON BORO (WESTMORELANO COUNTY) •N CATASAUQUA BOROUGH (NORTHAMPTON COUNTY) •N HEIOELBERG TOWNSHIP (BERKS COUNTY) •N SEWICKLEY TOWNSHIP (BEAVER COUNTY) N TCWANOA TOWNSHIP (BRADFORD COUNTY) •NANTICOKE CITY (LUZERNE COUNTY) • NANTY GLO BOROUGH (CAMBRIA COUNTY) NAPIER TOWNSHIP (eEOFORO L O U N T Y ) •NAR6ERTH BOROUGH (MONTGOMERY CCUNTY) NELSON TOWNSHIP (TIOGA C O U N T Y ) • NESCOPECK BOROUGH (LUZERNE COUNTY) • NESCOPECK TOWNSHIP (LUZERNE CCUNTY) •NESCUEHONING bOROUGH (CARBON COUNTY) NEW ALBANY bOROUGH (BRADFORD COUNTY) •NEW ALEXANDRIA BOROUGH ( WE STMCRELANO COUNTY) • NEW BALTIMORE BOROUGH (SOMERSET COUNTY) •NEW BRIGHTON BOROUGH (BEAVER COUNTY) NEW CASTLE CITY (LAWRENCE COUNTY) NEW CASTLE TOWNSHIP (SCHUYLKILL COUNTY) •NEW CENTERVILLE BOROUGH (SOMERSET COUNTY) • NEW COLUMBUS BOROUGH (LUZERNE COUNTY) •NEW FLORENCE BOROUGH (WESTMORELAND COUNTY) •NEW HANOVER TOWNSHIP (MONTGOMERY C O U N T Y ) •NEW KENSINGTON CITY (WESTMORELAND COUNTY) NEW LEBANON BOROUGH (MERCER CCUNTY) •NEW OXFGRD BOROUGH (ADAMS COUNTY) NEW PARIS BOROUGH (BEDFORD COUNTY) NEW PHILA BOROUGH (SCHUYLKILL COUNTY) NEW RINGGOLD BOROLGH (SCHUYLKILL COUNTY) •NEW STANTON BOROUGH ( W E S T M O R E L A N O COUNTY) NEW VERNON TOWNSHIP (MERCER COUNTY) NEW WASHINGTON BOROUGH (CLEARFIELD COUNTY) NEW WILMINGTON BOFUUGH (LAWRENCE C O U N T Y ) NEWBUPG BOROUGH (CLEARFIELD COUNTY) NEWELL BOROUGH (FAYETTE COUNTY) •NEWLIN TOWNSHIP (CHESTER COUNTY) •NEWPURT TOWNSHIP (LUZERNE COUNTY) •NEWRY BOROUGH (BLAIR C O U N T Y ) PENNSYLVANIA -213- PENNSYLVANIA U . 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OEPARTMENT ELlGIdLE OF T H E GOVERNMENTS TREASURY LISTING NEWTON HAMILTON B O R O U G H (MIFFLIN C O U N T Y ) •NEWTON TOWNSHIP (LACKAWANNA CCUNTY) NICHOLSON B O R O U G H (WYOMING C O L N T Y ) NlChOLSON TOWNSHIP (FAYETTE COUNTY) NICHOLSON TOWNSHIP (WYOMING C C U N T Y ) •NIPPENOSE TGWNSHIP (LYCOMING COUNTY) •NCRRISTOWN bOROUGH (MONTbOMERY C O U N T Y ) COUNTY) •NORTH ABINGTON TOWNSHIP (LACKAWANNA NGRTH APOLLO B O R O U G H ( A R M S T R O N G C O U N T Y ) •NORTH BRADDOCK BOROUGH (ALLEGHENY C O U N T Y ) NCRTH BRANCH TOWNSHIP (WYOMING C O U N T Y ) NCRTH BUFFALO T C W N S H I P (ARMSTRONG C O U N T Y ) NCRTH CENTER TOWNSHIP (COLUMBIA C O U N T Y ) •NGRTH CHARLEROI 3CRGUGH (WASHINGTON C O U N T Y ) •NORTH EAST BOROUGH (ERIE C O U N T Y ) •NORTH EAST T O W N S H I P (ERIE C O U N T Y ) •NGRTH FRANKLIN TOWNSHIP (WASHINGTON C O U N T Y ) • N O R T H IRWIN B O R O U G H ( W E S T M O R E L A N D C O U N T Y ) NORTH MANHEIM TOWNSHIP (SCHUYLKILL C O U N T Y ) N O R T H S H E N A N G O TWP ( C R A W F O R D C O U N T Y ) NORTH UNION TOWNSHIP (FAYETTE C O U N T Y ) NCRTH UNION TOWNSHIP ( S C H U Y L K I L L C O U N T Y ) •NGRTH WALES BOROUGH (MONTGOMERY C O U N T Y ) •NORTH WOODBURY TOWNSHIP (BLAIR C O U N T Y ) • N O R T H YCRK b O R O U G H (YORK C O U N T Y ) •NORTHAMPTON TOWNSHIP (SOMERSET C O U N T Y ) NCRTHMORELAND TOWNSHIP (WYOMING C O U N T Y ) N O R T H U M B E R L A N D b O R O U G H ( N O R T H L M b E R L A NO C O U N T Y ) NGRWEGIAN TOWNSHIP (SCHUYLKILL C O U N T Y ) NORWICH T O W N S H I P ( M C K E A N C O U N T Y ) •NORWOCO BORCUGH (DELAWARE CCUNTY) NCXEN TOWNSHIP (WYOMING C O U N T Y ) NCYES TOWNSHIP (CLINTON C O U N T Y ) OAKLAND TOWNSHIP (BUTLER C O U N T Y ) OHICPYLE BOROUGH (FAYETTE COUNTY) OIL CITY ( V E N A N G O C O U N T Y ) OIL CREEK T O W N S H I P ( C R A W F O R D C O U N T Y ) OILCREEK TOWNSHIP (VENANGO C O L N T Y ) • OKLAHOMA B O R O U G H (WE S T M O R E L A ND C O U N T Y ) • OLD F O R G E B O R O U G H ( L A C K A W A N N A C O U N T Y ) •OLC LYCOMING TOWNSHIP (LYCOMING C O U N T Y ) OLIVER TOWNSHIP (MIFFLIN C O U N T Y ) •OLYPHANT BOROUGH (LACKAWANNA COUNTY) ONEIDA T O W N S H I P ( H U N T I N G D O N C C U N T Y ) •ONTELAUNEE TOWNSHIP (BERKS COUNTY) ORANGE T O W N S H I P (COLUMBIA C O U N T Y ) ORANGEVILLE BOROUGH (bOLUMBIA C O U N T Y ) O R B I S C N I A B O R O U G H (HUNT I N G D C N C O U N T Y ) ORRSTGWN B O R O U G H (FRANKLIN C O L N T Y ) ORWELL T O W N S H I P ( B R A D F O R D C O U N T Y ) PENNSYLVANIA ->14- PENNSYLVANIA U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS OSCEOLA BOROUGH (CLEARFIELD CCUNTY) OSCEOLA TOWNSHIP (TIOGA C O U N T Y ) OSWAYO BOROUGH (PCTTERCOUNTY ) OSWAYC TOWNSHIP (POTTERCOUNTY) OTTER CREEK TOWNSHIP (MERCER COUNTY) OTTO TOWNSHIP (MCKEAN C O U N T Y ) OVERFIELD TOWNSHIP (WYOMING COUNTY) OVERTON TOWNSHIP (BRADFORD COUNTY) •OXFORO bOROUGH (CHESTER COUNTY) •OXFCRO TOWNSHIP (AOAMS C O U N T Y ) •PAINT BOROUGH (SOMERSET COUNTY) •PAINT TOWNSHIP (SOMERSET C O U N T Y ) •PALMERTON BOROUGH (CARBON COUNTY) PALO ALTO BOROUGH (SCHUYLKILL C O U N T Y ) •PARADISE TOWNSHIP (LANCASTER COUNTY) •PARADISE TOWNSHIP (MONROE COUNTY) PARKER CITY (ARMSTRONG C O U N T Y ) PARKER TOWNSHIP (BUTLER COUNTY) PARKS TUWNSHIP (ARMSTRONG COUNTY) •PARKSIDE BOROUGH (OELAWARE COUNTY) •PARRYVILLE BOROUGH (CARBON COUNTY) •PATTON BOROUGH (CAMBRIA C O U N T Y ) PAUPALK TOWNSHIP (WAYNE COUNTY) •PENN BOROUGH (WESTMORELANO COUNTY) •PENN HILLS TOWNSHIP (ALLEGHENY C O U N T Y ) • PENN LAKE PARK BORO (LUZERNE COUNTY) PENN TOWNSHIP (BUTLER C C U N T Y ) PENN TOWNSHIP (CENTRE C O U N T Y ) PENN TOWNSHIP (CLEARFIELD CCUNTY) PENN TOWNSHIP (HUNTINGDON CCUNTY) •PENN TOWNSHIP (LANCASTER COUNTY) •PENN TOWNSHIP (LYCOMING COUNTY) PENN TOWNSHIP (SNYOER C O U N T Y ) •PENN TOWNSHIP (WESTMORELAND CCUNTY) •PENNDEL 3CRGUGH (BUCKS COUNTY) • PENNSBURG BOROUGH (MONTGOMERY COUNTY) •PERKIOMEN TOWNSHIP (MONTGOMERY C O U N T Y ) PERRY TOWNSHIP (ARMSTRONG CCUNTY) PERRY TOWNSHIP (FAYETTE COUNTY) PERRY TOWNSHIP (GFEENE C O U N T Y ) PERRY TGWNSHIP (LAWRENCE COUNTY) PERRY TCWNSHIP (MERCER C O U N T Y ) PERRYOPOLIS BORCUGH (FAYETTE COUNTY) PETERSBURG EOROUGH (HUNTINGDON C O U N T Y ) PETROLIA BOROUGH (BUTLER COUNTY) •PHILADELPHIA CITY (CENSUS COUNTY) PHILIPSBURG BOROUGH (CENTRE CCUNTY) •PIATT TOWNSHIP (LYCOMING COUNTY) •PICTURE ROCKS BORCUGH (LYCOMING COUNTY) PIKE TOWNSHIP (BRADFORD COUNTY) PENNSYLVANIA "215- PENNSYLVANIA TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING PIKE TOWNSHIP (CLEARFIELD CCUNTY) PIKE T O W N S H I P ( P O T T E R C O U N T Y ) PINE CREEK T O W N S H I P ( C L I N T O N C O U N T Y ) PINE G R O V E b O R O U G H ( S C H U Y L K I L L C O U N T Y ) PINE G R O V E TWP ( S C H U Y L K I L L C O U N T Y ) PINE T O W N S H I P ( A R M S T R O N G C O U N T Y ) PINE T O W N S H I P ( C L E A R F I E L D C C U N T Y ) PINE T O W N S H I P ( C O L U M B I A C O U N T Y ) PINE T O W N S H I P ( C R A W F O R D C O U N T Y ) •PINE T O W N S H I P ( L Y C O M I N G C O U N T Y ) PINE T O W N S H I P ( M E F C E R C O U N T Y ) PINEGROVE TOWNSHIP (VENANGO CCUNTY) •PITCAIRN B U R O U G H ( A L L E G H E N Y C C U N T Y ) •PITTSBURGH CITY (ALLEGHENY COUNTY) •PITTSTON CITY (LUZERNE C O U N T Y ) •PITTSTON TOWNSHIP (LUZERNE COLNTY) PLAIN GROVE TGWNSHIP (LAWRENCE C O U N T Y ) • PLAINFIELO TOWNSHIP (NORTHAMPTON C O U N T Y ) •PLAINS TOWNSHIP (LUZERNE COUNTY) • P L A T E A E O R O U G H (ERIE C O U N T Y ) PLEASANT T O W N S H I P (WARREN C O U N T Y ) PLEASANT V A L L E Y T C W N S H I P ( P C T T E R C O U N T Y ) PLEASANTVILLE BORCUGH (BEDFCRD C O U N T Y ) PLEASANT VILLE B G R C U G H ( V E N A N G C C O U N T Y ) PLUM T O W N S H I P ( V E N A N G O C O U N T Y ) PL UM CREEK T O W N S H I F ( A R M S T R O N G C O U N T Y ) •PLUNKETTS CREEK TCWNSHIP (LYCCMING C O U N T Y ) •PLYMOUTH BOROUGH (LUZERNE COUNTY) •PLYMOUTH TCwNSHIP (LUZERNE C O U N T Y ) •PLYMUUTH TGWNSHIP (MONTGOMERY C O U N T Y ) •POCCNG T O W N S H I P (MONROE C O U N T Y ) •PCCCPSON TOWNSHIP (CHESTER C O L N T Y ) P G I N T MARIUN B U R O U G H ( F A Y E T T E C O U N T Y ) P O I N T TOWNSHIP ( N C R T H U M B E R L A N O C O U N T Y ) POLK B O R O U G H ( V E N A N G O C O U N T Y ) •POLK T O W N S H I P ( M O N R C E C O U N T Y ) PCRT A L L E G A N Y 8 C R C U G H ( M.CK EA N COUN TY ) PORT C A R B O N 3 0 R 0 U G H ( S C h U Y L K I L L C O U N T Y ) PORT C L I N T O N B O R O U G H ( S C H U Y L K I L L C O U N T Y ) PORT MATILDA B O R O L G H ( C E N T R E C O U N T Y ) PCRT ROYAL B O R O U G H ( J U N I A T A C C U N T Y ) • P O R T A G E B O R O U G H (CAMBRIA C O U N T Y ) • P O R T A G E T O W N S H I P (CAMBRIA C C U N T Y ) PORTAGE T C W N S H I P ( C A M E R O N C O U N T Y ) PORTAGE TOWNSHIP ( P O T T E R C O U N T Y ) PORTER TOWNSHIP (CLINTON C O U N T Y ) PORTER TOWNSHIP (HUNTINGDON C C U N T Y ) •PCRTER TOWNSHIP (LYCUMING CCUNTY) PCRTEh TOWNSHIP (SCHUYLKILL C C U N T Y ) PCRTERSVILLE BOROUGH (BUTLER COUNTY) PENNSYLVANIA -216- PENNSYLVANIA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •POTTSTOWN BOROUGH (MONTGOMERY COUNTY) PCTTSVILLE CITY (SCHUYLKILL CCUNTY) PRESIOENT TOWNSHIP (VENANGO CCUNTY) PRESTON TOWNSHIP (WAYNE COUNTY) • PRICE TOWNSHIP (MONROE C O U N T Y ) •PRINGLE BOROUGH (LUZERNE COUNTY) PROMPTON BOROUGH (WAYNE COUNTY) PROSPECT BOROUGH (BUTLER C O U N T Y ) •PROSPECT PARK BOROUGH (OELAWARE C O U N T Y ) •PULASKI TOWNSHIP (BEAVER COUNTY) PULASKI TCWNSHIP (LAWRENCE COUNTY) PUTNAM TOWNSHIP (TIOGA C O U N T Y ) PYMATUNING TOWNSHIP (MERCER CCUNTY) QUINCY TOWNSHIP (FRANKLIN COUNTY) •RAILROAD BOROUGH (YORK C O U N T Y ) RAINSBURG BORCUGH (BEDFORD COUNTY) RALFHC TOWNSHIP (NORTHUMBERLAND COUNTY) RAMEY BOROUGH (CLEARFIELD CCUNTY) RANDOLPH TOWNSHIP (CRAWFORD CCUNTY) •RANKIN BOROUGH (ALLEGHENY CGUNTY) •RANSOM TOWNSHIP (LACKAWANNA CCUNTY) RAYBURN TOWNSHIP (ARMSTRONG CCUNTY) • READING CITY (BERKS C O U N T Y ) •READING TOWNSHIP (AO\MS COUNTY) •RED HILL BOROUGH (MONTGOMERY COUNTY) •RED LION bOROUGH (YORK COUNTY) REOBANK TOWNSHIP (ARMSTRONG CCUNTY) REDSTONE TOWNSHIP (FAYETTE COUNTY) REILLY TOWNSHIP (SCHUYLKILL COUNTY) RENOVO BOROUGH (CLINTON COUNTY) • RESERVE TOWNSHIP (ALLEGHENY CGUNTY) RICES LANDING BORCUGH (GREENE C O U N T Y ) RICHHILL TOWNSHIP (GREENE CCUNTY) RICHLAND TOWNSHIP (VENANGO COUNTY) •RICHLANOTOWN BOROUGH (BUCKS CCUNTY) RICHMGNO TOWNSHIP (CRAWFORD CCUNTY) RICHMOND TOWNSHIP (TIOGA COUNTY) RIDGEbURY TOWNSHIF (BRADFORO COUNTY) RIDGWAY dORCUGH (ELK C O U N T Y ) RIDGWAY TOWNSHIP (ELK C O U N T Y ) •RIDLEY PARK BOROUGH O E L A W A R E C O U N T Y ) •RIDLEY TOWNSHIP (DELAWARE CGUNTY) RINGTOWN BOROUGH (SCHUYLKILL COUNTY) RIVERSIDE tiGROUGH (NORTHUMBERLAND COUNTY) •ROARING 3ROOK TOWNSHIP (LACKAWANNA COUNTY) •ROARING SPRING BOROUGH (BLAIR COUNTY ) RCARINGCREEK TOWNSHIP (COLUMBIA COUNTY) ROCKEFELLER TOWNSHIP (NORTHLMBERLAND COUNTY) RGCKHILL BOROUGH (HUNTINGDON COUNTY) ROCKLAND TOWNSHIP (VENANGO COUNTY) PENNSYLVANIA -217- PENNSYLVANIA U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING • RCCKLEOGE BOROUGH (MONTGOMERY COUNTY ) •RCCKWOOD BOROUGH (SOMERSET COUNTY) RGME BOROUGH (BRACFORD C O U N T Y ) RCME TOWNSHIP (BRAOFORD C O U N T Y ) ROME TOWNSHIP (CRAWFORD COUNTY) •ROSCOE BORCUGH (WASHINGTON COUNTY) • RCSETO BOROUGH (NORTHAMPTON COUNTY) RCSEVILLE BOROUGH (TIOGA COUNTY) •RCSS TOWNSHIP (LUZERNE C O U N T Y ) •ROSS TOWNSHIP (MONRCE C O U N T Y ) • RCSTRAVER TOWNSHIP ( WE ST MO RELANO C O U N T Y ) ROULETTE TOWNSHIP (POTTERCOUNTY) RCUSEVILLE BOROUGH (VENANGO CCUNTY) •ROYERSFORD BOROUGH (MONTGOMERY C O U N T Y ) RURAL VALLEY BOROUGH (ARMSTRONG C O U N T Y ) RUSH TOWNSHIP (CENTRE COUNTY) •RUSH TOWNSHIP (DAUPHIN C O U N T Y ) RUSH TOWNSHIP (NORTHUM8ERLANO C O U N T Y ) RUTLAND TOWNSHIP (TIOGA C O U N T Y ) •RUTLEDGE BOROUGH (OELAWARE COUNTY) RYAN TOWNSHIP (SCHUYLKILL CCUNTY) S CONNELLSVILLE BCROUGH (FAYETTE C O U N T Y ) S CREEK TOWNSHIP (BRADFORO COUNTY) •S FAYETTE TOWNSHIP (ALLEGHENY C O U N T Y ) •S HEIDELBERG TOWNSHIP (BERKS COUNTY) S PHILIPSBURG BORCUGH (CENTRE C O U N T Y ) • S VERSAILLES TOWNSHIP (ALLEGHENY C O U N T Y ) •S W GREENS8URG BORO (WESTMORELAND COUNTY) •S WILLIAMSPORT BOROUGH (LYCCMING C O U N T Y ) SADSBURY TOWNSHIP (CRAWFORD CCUNTY) SAEGEFTCWN BOROUGH (CRAWFORD COUNTY) SALEM TCWNSHIP (MERCER C O U N T Y ) SALEM TOWNSHIP (WAYNE C C U N T Y ) •SALEM TOWNSHIP (WESTMORELAND COUNTY) •SALFORD TOWNSHIP (MONTGOMERY COUNTY) • SALISBURY BOROUGH (SOMERSET CCUNTY) • SALLA0AS3URG BOROUGH (LYCOMING C O U N T Y ) SALTILLO BOROUGH (HUNTINGDON COUNTY) SALTLICK TOWNSHIP (FAYETTE COUNTY) SANDY CREEK TOWNSHIP (MERCER COUNTY) SANDY LAKE BOROUGH (MERCER COUNTY) SANOY LAKE TOWNSHIP (MERCER COUNTY) SANDY TOWNSHIP (CLEARFIELO COUNTY) •SANKERTOWN BOROUGH (CAMBRIA CCUNTY) SAXTON BOROUGH (BEDFORD COUNTY) SAYRE BOROUGH (BRADFORD COUNTY) • SCALP LEVEL BOROUGH (CAMBRIA COUNTY) SCHELLSBURG BCROUGH (3E0FOR0 COUNTY) SCHUYLKILL HAVEN BOROUGH (SCHUYLKILL C O U N T Y ) SCHUYLKILL TOWNSHIP (SCHUYLKILL C O U N T Y ) PENNSYLVANIA -219- PENNSYLVANIA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •SCHWENKSVILLE BORCUGH (MONTGOMERY COUNTY) SCOTT TOWNSHIP (COLUMBIA C O U N T Y ) •SCOTT TOWNSHIP (LACKAWANNA COUNTY) SCOTT TOWNSHIP (LAWRENCE COUNTY) SCOTT TOWNSHIP (WAYNE C O U N T Y ) •SCOTTDALE BOROUGH (WESTMORELANO C O U N T Y ) • SCRANTON CITY (LACKAWANNA COUNTY) SELINSGROVE BOROUGH (SNYDER CCUNTY) SERGEANT TOWNSHIP (MCKEAN COUNTY) •SEVEN SPRINGS BORCUGH (SOMERSET COUNTY) • SEWARD BOROUGH (WESTMORELA NO COUNTY) •SEWICKLEY HILLS BOROUGH (ALLEGHENY COUNTY) • SEWICKLEY TOWNSHIP (WE ST MORELANO C O U N T Y ) SHADE GAP BCROUGH (HUNTINGDON C O U N T Y ) •SHAOE TOWNSHIP (SCMERSET COUNTY) SHAMOKIN CITY (NORTHUMBERLAND COUNTY) SHAMOKIN TOWNSHIP (NORTHUMBERLAND COUNTY) • SHANKSVILLE BOROUGH (SOMERSET COUNTY) SHARON CITY (MERCER C O U N T Y ) •SHARON HILL 80R0UGH (DELAWARE C O U N T Y ) SHARON TOWNSHIP (POTTERCOUNTY) •SHARPS8URG BOROUGH (ALLEGHENY COUNTY) SHARPSVILLE BOROUGH (MERCER COUNTY) SHEAKLEYVILLE BORCUGH (MERCER C O U N T Y ) SHEFFIELD TOWNSHIP (WARREN COUNTY) SHENANDOAH bOROUGH (SCHUYLKILL C O U N T Y ) SHENANGO TOWNSHIP (LAWRENCE CCUNTY) SHENANGO TOWNSHIP (MERCER COUNTY) SHESHEQUIN TOWNSHIP (BRAOFORO C O U N T Y ) •SHICKSHINNY BOROUGH (LUZERNE COUNTY) SHINGLEHOUSE BOROLGH (POTTERCCUNTY) SHIPPEN TOWNSHIP (CAMERON COUNTY) SHIPPEN TOWNSHIP (TIOGA COUNTY) •SHIPPINGPORT BOROUGH (BEAVER COUNTY) SHIRLEY TOWNSHIP (HUNTINGDON COUNTY) SHIRLEYBURG BORCUGH (HUNTINGDON COUNTY) •SHOEMAKERSVILLE BCROUGH (BERKS C O U N T Y ) •SHREWSBURY TOWNSHIP (LYCOMING COUNTY) SHREWSBURY TOWNSHIP (SULLIVAN COUNTY ) •SKIPPACK TOWNSHIP (MONTGOMERY C O U N T Y ) SLIPPERY ROCK BORCUGH (BUTLER C O U N T Y ) SLIPPERY ROOK TOWNSHIP (LAWRENCE C O U N T Y ) •SLOCUM TOWNSHIP (LUZERNE COUNTY) SMETHPORT BOROUGH (MCKEAN COUNTY) •SMITH TOWNSHIP (WASHINGTON COUNTY) SMITHFIELD TOWNSHIP (BRADFORD C O U N T Y ) SMITHFIELD TOWNSHIP (HUNTINGDCN COUNTY) •SMITHFIELO TOWNSHIP (MONROE COUNTY) •SMITHTON BOROUGH (WESTMCRELANO C O U N T Y ) SNAKE SPRG VALLEY TWP (BEDFORD COUNTY) PENNSYLVANIA -219- PENNSYLVANIA U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING SNOW SHOE BOROUGH (CENTRE COUNTY) SNOW SHOE TOWNSHIP (CENTRE COUNTY) •SNYDER TOWNSHIP (BLAIR COUNTY) SNYOERTOWN BOROUGH (NORTHUMBERLAND COUNTY) • SOMERSET BOROUGH (SOMERSET COUNTY) •SOMERSET TOWNSHIP (SOMERSET CCUNTY) •SCUDERTON BOROUGH (MONTGOMERY COUNTY) •SCUTH ABINGTON TOWNSHIP (LACKAWANNA COUNTY) SOUTH BEND TOWNSHIP (ARMSTRONG COUNTY) SOUTH BETHLEHEM BCROUGH (ARMSTRONG COUNTY) SOUTH BUFFALO TOWNSHIP (ARMSTRONG COUNTY) SCUTH CANAAN TOWNSHIP (WAYNE COUNTY) SCUTH CENTER TOWNSHIP (COLUMBIA COUNTY) •SOUTH FORK BOROUGH (CAMBRIA CCUNTY) • SCUTH GREENSBURG BOROUGH (WESTMORELAND COUNTY) •SOUTH HUNTINGDON TWP (WESTMORELAND COUNTY) SCUTH NEW CASTLE BOROUGH (LAWRENCE COUNTY) SOUTH PYMATUNING TWP (MERCER COUNTY) SCUTH RENOVO BOROUGH (CLINTCN COUNTY) SOUTH UNION TOWNSHIP (FAYETTE COUNTY) SOUTH WAVERLY BOROUGH (BRAOFORO COUNTY) SCUTH WOODBURY TOWNSHIP (BEDFORD COUNTY) SOUTHAMPTON TOWNSHIP (BEDFORD COUNTY) • SOUTHAMPTON TOWNSHIP (SOMERSET COUNTY) SOUTHWEST TOWNSHIP (WARREN COUNTY) •SPANGLER BOROUGH (CAMBRIA CCUNTY) SPARTA TOWNSHIP (CRAWFORD COUNTY) SPARTANSBURG 30ROLGH (CRAWFORD COUNTY) •SPEERS BOROUGH (WASHINGTON COUNTY) •SPRING BROOK TOWNSHIP (LACKAWANNA COUNTY) SPRING CREEK TOWNSHIP (ELK COUNTY) SPRING CREEK TOWNSHIP (WARREN COUNTY) SPRING TOWNSHIP (CENTRE COUNTY) SPRING TOWNSHIP (CRAWFORD COUNTY) SPRINGBORO BOROUGH (CRAWFORD COUNTY) • SPRINGDALE BOROUGH (ALLEGHENY COUNTY ) •SPRINGDALE TOWNSHIP (ALLEGHENY COUNTY) SPRINGFIELD TOWNSHIP (BRADFORD COUNTY) •SPRINGFIELD TGWNSHIP (ERIE COUNTY) SPRINGFIELD TOWNSHIP (FAYETTE COUNTY) SPRINGFIELD TOWNSHIP (HUNTINGDON COUNTY) SPRINGFIELD TOWNSHIP (MERCER COUNTY) SPRINGHILL TOWNSHIP (FAYETTE COUNTY) SPRINGHILL TOWNSHIP (GREENE CCUNTY) SPRUCE CREEK TOWNSHIP (HUNTINGDON COUNTY) SPRUCE HILL TOWNSHIP (JUNIATA COUNTY) ST CLAIR BOROUGH (SCHUYLKILL COUNTY) •ST CLAIR TOWNSHIP (WESTMORELAND COUNTY) ST CLAIRSVILLE BOROUGH (BEDFORD COUNTY) • ST LAWRENCE BOROUGH (BERKS COUNTY) PENNSYLVANIA -220- PENNSYLVANIA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS ST MARYS BOROUGH (ELK COUNTY) STANDING STONE TOWNSHIP (BRADFORD C O U N T Y ) STARRUCCA BOROUGH (WAYNE C O U N T Y ) STERLING TOWNSHIP (WAYNE COUNTY) STEUBEN TOWNSHIP (CRAWFORO COUNTY) STEVENS TOWNSHIP (BRAOFORD COUNTY) STEWARDSON TOWNSHIP (POTTERCOUNTY) STEWART TOWNSHIP (FAYETTE COUNTY) STILLWATER BOROUGH (COLUMBIA CCUNTY) STONEBORO BORO (MERCER C O U N T Y ) •STONYCREEK TOWNSHIP (CAM3RIA COUNTY) •STOWE TOWNSHIP (ALLEGHENY COUNTY) •STOYSTOWN BOROUGH (SOMERSET CCUNTY) •STRABAN TOWNSHIP (AOAMS C O U N T Y ) • STRAUSSTOWN BOROUGH (BERKS COUNTY) •STROUO TOWNSHIP (MUNROE COUNTY) • STROUOSBURG BOROUGH (MONROE COUNTY) SUGAR GROVE TOWNSHIP (MERCER COUNTY) SUGAR GROVE TOWNSHIP (WARREN COUNTY) •SUGAR NOTCH BOROUGH (LUZERNE COUNTY) SUGARCREEK BOROUGH (VENANGO CCUNTY) SUGARCREEK TOWNSHIP (ARMSTRONG C O U N T Y ) SUGARLOAF TOWNSHIP (COLUMBIA COUNTY) SLLLIVAN TOWNSHIP (TIOGA COUNTY) •SUMMERHILL bOROUGH (CAMBRIA CCUNTY) •SUMMERHILL TOWNSHIP (CAM3RIA COUNTY) SUMMERHILL TOWNSHIP (CRAWFORD C O U N T Y ) •SUMMIT HILL BOROUGH (CARBON CCUNTY) SUMMIT TOWNSHIP (BUTLER C C U N T Y ) SUMMIT TOWNSHIP (CRAWFORD COUNTY) •SUMMIT TOWNSHIP (ERIE C O U N T Y ) SUMMIT TOWNSHIP (POTTERCOUNTY) •SUMMIT TOWNSHIP (SOMERSET COUNTY) SUN8URY CITY (NORTHUMBERLAND COUNTY) •SUSQUEHANNA TOWNSHIP (CAMBRIA COUNTY) SUSQUEHANNA TOWNSHIP (JUNIATA COUNTY) •SUSQUEHANNA TOWNSHIP (LYCOMING C O U N T Y ) SWEDEN TOWNSHIP (POTTERCOUNTY) •SWISSVALE BOROUGH (ALLEGHENY COUNTY) •SWOYERSVILLE BOROLGH (LUZERNE C O U N T Y ) SYLVANIA BOROUGH (BRAOFORD COUNTY) SYLVAMA TOWNSHIP (POT TERCOUNTY) TAMAQUA BUROUGH (SCHUYLKILL CCUNTY) •TARENTUM BOROUGH (ALLEGHENY CCUNTY) •TATAMY BOROUGH (NORTHAMPTON CCUNTY) •TAYLOR BOROUGH (LACKAWANNA COUNTY) •TAYLOR TOWNSHIP (BLAIR C O U N T Y ) TAYLOR TOWNSHIP (FULTON C O U N T Y ) TAYLOR TOWNSHIP (LAWRENCE COUNTY) TELL TOWNSHIP (HUNTINGDON CCUNTY) PENNSYLVANIA -22 1- PENNSYLVANIA TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •TERRE HILL bOROUGH (LANCASTER COUNTY) TERRY TOWNSHIP (BRADFORO C O U N T Y ) TEXAS TOWNSHIP (WAYNE C O U N T Y ) THOMPSON TOWNSHIP (FULTCN COUNTY) THOMPSONTOWN BOROLGH (JUNIATA C O U N T Y ) THREE SPRINGS BORCUGH (HUNTINGDON C O U N T Y ) •THROOP BOROUGH (LACKAWANNA COUNTY) TIDIOUTE BOROUGH (WARREN C O U N T Y ) •TINICUM TOWNSHIP (DELAWARE COUNTY) TIOGA BOROUGH (TICGA C O U N T Y ) TIOGA TOWNSHIP (TIOGA C O U N T Y ) TIONESTA BOROUGH (FOREST C O U N T Y ) TIONESTA TOWNSHIP (FOREST COUNTY) TITUSVILLE CITY (CRAWFORO COUNTY) •TOBYHANNA TOWNSHIP (MONROE COLNTY) TCD TOWNSHIP (HUNTINGDON COUNTY) TCDO TOWNSHIP (FULTON C O U N T Y ) •TOWAMENCIN TOWNSHIP (MONTGOMERY C O U N T Y ) TCWANDA BOROUGH (8RADFORD CCUNTY) TCWANDA TOWNSHIP (BRAOFORD COUNTY) TOWER CITY BOROUGH (SCHUYLKILL C O U N T Y ) TOWNVILLE BOROUGH (CRAWFORO CCUNTY) •TRAFFORO BORCUGH (•WESTMORELAND C O U N T Y ) •TRAINER BOROUGH (OELAWARE CGUNTY) TREMONT 30R0UGH (SCHUYLKILL CCUNTY) TREMONT TOWNSHIP (SCHUYLKILL COUNTY) TRIUMPH TOWNSHIP (WARREN C O U N T Y ) TROUTVILLE BOROUGH (CLEARFIELD C O U N T Y ) TROY BOROUGH (BRACFORD C O U N T Y ) TROY TOWNSHIP (BRADFORD C O U N T Y ) TROY TOWNSHIP (CRAWFORO COUNTY) •TRUMBAUERSVILLE BCROUGH (BUCKS C O U N T Y ) • TULPEHOCKEN TOWNSHIP (BERKS CCUNTY) TUNKHANNOCK BOROUGH (WYOMING COUNTY) •TUNKHANNOCK TOWNSHIP (MONROE COUNTY) TUNKHANNOCf TOWNSHIP (WYOMING C C U N T Y ) •TUNNELHILL BOROUGH (CAMBRIA COUNTY) TURBETT TUWNSHIP (JUNIATA COUNTY) TURBUT TOWNSHIP (NORTHUMBERLAND C O U N T Y ) TUSCARORA TOWNSHIF (BRADFORD COUNTY) TUSCARORA TOWNSHIP (JUNIATA CCUNTY) •TWILIGHT BOROUGH (WASHINGTON COUNTY) •TYRONE BOROUGH (3LAIR C O U N T Y ) • TYRONE TOWNSHIP (ADAMS C O U N T Y ) •TYRONE TOWNSHIP (BLAIR COUNTY) ULSTER TOWNSHIP (BRADFORD COUNTY) ULYSSES dOROUGH (POTTERCOUNTY) ULYSSES TOWNSHIP (POTTERCOUNTY) •UNION CITY BOROUGH (ERIE COUNTY) •UNION TOWNSHIP (ACAMS C C U N T Y ) PENNSYLVANIA -222- PENNSYLVANIA TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING UNION TOWNSHIP (BEOFORD COUNTY) •UNICN TOWNSHIP (BERKS C O U N T Y ) U M C N TOWNSHIP (CLEARFIELO COUNTY) UNION TOWNSHIP (CRAWFORO C O U N T Y ) • UNION TOWNSHIP (ERIE C O U N T Y ) UNION TOWNSHIP (HUNTINGDON COUNTY) UNICN TOWNSHIP (LAWRENCE C O U N T Y ) • U M C N TOWNSHIP (LUZERNE COUNTY) UNION TOWNSHIP (MIFFLIN COUNTY) UNION TOWNSHIP (SCHUYLKILL COUNTY) UNION TOWNSHIP (TIOGA C O U N T Y ) U M C N T O W N CITY (FAYETTE C O U N T Y ) UNICNVILLE BOROUGH (CENTRE COUNTY) •UNITY TCWNSHIP (WESTMORELANO COUNTY) • UPLANO BOROUGH (DELAWARE COUNTY) UPPER AUGUSTA TOWNSHIP (NORTHUMBERLAND COUNTY) •UPPER 3URRELL TOWNSHIP (WESTMCRELANO COUNTY) •UPPER CHICHESTER TWP (DELAWARE C O U N T Y ) • UPPER OARBY TOWNSHIP (OELAWARE C O U N T Y ) •UPPER FAIRFIELO TCWNSHIP (LYCCMING C O U N T Y ) •UPPER FREDERICK TWP (MONTGOMERY C O U N T Y ) •UPPER GWYNEDD TOWNSHIP (MONTGOMERY COUNTY) •UPPER HANOVER TOWNSHIP (MONTGOMERY COUNTY) UPPER MAHANOY TOWNSHIP (NORTHUMBERLAND COUNTY) UPPER MAHANTONGO TOWNSHIP (SCHUYLKILL C O U N T Y ) •UPPER MORELAND TOWNSHIP (MONTGOMERY COUNTY) •UPPER OXFORO TOWNSHIP (CHESTER C O U N T Y ) •UPPER POTTSGROVE TWP (MONTGOMERY C O U N T Y ) • UPPER PROVIDENCE TWP (MONTGOMERY C O U N T Y ) •UPPER SALFOPO TOWNSHIP (MONTGOMERY COUNTY) UPPER TYRONE TOWNSHIP (FAYETTE C O U N T Y ) •UPPER YCDER TOWNSHIP (CAMBRIA C O U N T Y ) •URSINA EOROUGH (SCMERSET COUNTY) UTICA BOROUGH (VENANGO C O U N T Y ) VALENCIA BOROUGH (BUTLER COUNTY) VALLEY TOWNSHIP (ARMSTRONG COUNTY) VANOERBILT bOROUGH (FAYETTE CCUNTY) •VANCEKGRIFT 80RUUGH (WESTMORELAND COUNTY) •VANOLING BOROUGH (LACKAWANNA COUNTY) VENANGO BOROUGH (CRAWFORD CCUNTY) VENANGO TOWNSHIP (BUTLER C O U N T Y ) VENANGO TOWNSHIP (CRAWFORO COUNTY) •VENANGO TOWNSHIP (ERIE COUNTY) VERNON TOWNSHIP (CRAWFORO COUNTY) •VERONA BOROUGH (ALLEGHENY COUNTY) •VERSAILLES BOROUGH (ALLEGHENY COUNTY ) VICTORY TGWNSHIP (VENANGO COUNTY) •VINTONDALE BOROUGH (CAMBRIA COUNTY) W BURLINGTON TOWNSHIP (BRADFORO COUNTY) *W CONSHOHOCKEN BOROUGH (MONTGOMERY COUNTY) PENNSYLVANIA -223- PENNSYLVANIA U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING W PROVIDENCE TOWNSHIP (BEDFORD COUNTY) W ST CLAIR T O W N S H I P ( B E D F O R D C O U N T Y ) WALKER T O W N S H I P ( H U N T I N G D O N C C U N T Y ) WALKER T O W N S H I P (JUNIATA C O U N T Y ) WALLACETON BOROUGH (CLEARFIELD C O U N T Y ) WAMPUM B O R O U G H ( L A W R E N C E C O U N T Y ) WARD T O W N S H I P (TIOGA C O U N T Y ) WARREN T O W N S H I P ( B R A D F O R D C O U N T Y ) WARREN T O W N S H I P ( F R A N K L I N C C U N T Y ) • WARRIOR RUN B O R O U G H ( L U Z E R N E C O U N T Y ) W A R R I O R S MARK TWP ( H U N T I N G D O N C O U N T Y ) •WASHINGTON CITY (WASHINGTON C C U N T Y ) WASHINGTON TOWNSHIP (BUTLER C C U N T Y ) •WASHINGTON TOWNSHIP (CAMBRIA COUNTY) •WASHINGTON TOWNSHIP (ERIE COUNTY) WASHINGTON TOWNSHIP (FAYETTE C O U N T Y ) WASHINGTON TOWNSHIP (GREENE C O U N T Y ) WASHINGTON TOWNSHIP (LAWRENCE C O U N T Y ) •WASHINGTON TOWNSHIP (LYCOMING C O U N T Y ) WASHINGTON TOWNSHIP (NORTHUMBERLAND C O U N T Y ) WASHINGTON TOWNSHIP (SCHUYLKILL C O U N T Y ) •WASHINGTON TOWNSHIP (WESTMORELAND C O U N T Y ) WASHINGTON TOWNSHIP (WYOMING COUNTY) • W A T E R F G R D B O R O U G H (ERIE C O U N T Y ) •WATERFORD TOWNSHIP (ERIE C O U N T Y ) •WATSON TOWNSHIP (LYCOMING COUNTY) WATSON T O W N S H I P ( W A R R E N C O U N T Y ) WATSUNTCWN bOROUGH (NGRTHUMEERLAND C O U N T Y ) • W A T T S b U R G B O R O U G H (ERIE C O U N T Y ) WAYMART B O R O U G H (WAYNE C O U N T Y ) WAYNE T O W N S H I P ( C L I N T O N C O U N T Y ) WAYNE TCWNSHIP (CRAWFORO C O U N T Y ) •WAYNE TGWNSHIP (ERIE C O U N T Y ) WAYNE T O W N S H I P ( G F E E N E C O U N T Y ) WAYNE T O W N S H I P ( L A W R E N C E C O U N T Y ) WAYNE T G W N S H I P ( M I F F L I N C O U N T Y ) WAYNE T O W N S H I P ( S C H U Y L K I L L C O U N T Y ) WAYNESBORO BOROUGH (FRANKLIN COUNTY) WAYNESBURG BOROUGH (GREENE COUNTY) •WEISSPORT BOROUGH (CARBON CCUNTY) • WELLERSBURG BOROUGH (SOMERSET COUNTY ) WELLS TOWNSHIP (BRADFORD C O U N T Y ) WELLS TOWNSHIP (FULTON L O U N T Y ) WELLSfcORO B C R O U G H (TIOGA C O U N T Y ) • W E S L E Y V I L L E B O R C U G H (ERIE C C U N T Y ) •WEST A b l N G T G N T O W N S H I P ( L A C K A W A N N A COUNTY) •WEST A L E X A N D E R B O R C U G H ( W A S H I N G T O N C O U N T Y ) WEST B R A N C H T O W N S H I P ( POTT ERCCUNT Y ) WEST B R U N S W I C K T O W N S H I P ( S C H U Y L K I L L C C U N T Y ) WEST C A M E R O N T O W N S H I P ( N O R T H U M B E R L A N D C O U N T Y ) PENNSYLVANIA -22 4- U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •WEST CARROLL TOWNSHIP (CAMBRIA COUNTY) WEST CHILLISQUAQUE TWP (NORTHUMBERLAND C O U N T Y ) •WEST DEER TOWNSHIP (ALLEGHENY C O U N T Y ) •WEST EARL TOWNSHIP (LANCASTER C O U N T Y ) WEST FALLOWFIELO TWP (CRAWFORD C O U N T Y ) WEST FRANKLIN TOWNSHIP (ARMSTRONG COUNTY) • WEST HAZLETON BORCUGH (LUZERNE C O U N T Y ) • WEST HEMPFIELO TOWNSHIP (LANCASTER C O U N T Y ) WEST KEATING TOWNSHIP (CLINTON C O U N T Y ) •WEST LAMPETER TOWNSHIP (LANCASTER COUNTY) • WEST LEECHBURG bOROUGH (WESTMCRELA NO COUNTY) WEST LIBERTY BOROUGH (BUTLER COUNTY) WEST MAHANOY TOWNSHIP (SCHUYLKILL COUNTY) •WEST MANCHESTER TCWNSHIP (YORK C O U N T Y ) WEST MEAU TOWNSHIF (CRAWFORD COUNTY) •WEST NANTMEAL TOWNSHIP (CHESTER COUNTY) • WEST NEWTON BOROUGH (WESTMORELAND COUNTY) •WEST NORRITON TOWNSHIP (MONTGOMERY C O U N T Y ) WEST PENN TOWNSHIP (SCHUYLKILL C O U N T Y ) •WEST PITTSTCN BORCUGH (LUZERNE C O U N T Y ) •WEST POTTSGROVE TWP (MONTGOMERY C O U N T Y ) •WEST SADSBURY TOWNSHIP (CHESTER COUNTY) WEST SALEM TOWNSHIP (MERCER CCUNTY) WEST SHENANGO TOWNSHIP (CRAWFCRD C O U N T Y ) WEST SUNBURY EOROLGH (BUTLER COUNTY) •WEST TAYLOR TOWNSHIP (CAMBRIA C O U N T Y ) WEST TOWNSHIP (HUNTINGDON COUNTY) •WEST VIEW BOROUGH (ALLEGHENY COUNTY) • WEST WYOMING BOROUGH (LUZERNE C O U N T Y ) •WEST YORK BOROUGH (YORK COUNTY) WESTFIELD BCROUGH (TIOGA COUNTY) WESTFIELO TOWNSHIP (TIOGA CCUNTY) WESTOVER 30R0UGH (CLEARFIELD COUNTY) WETMORE TGWNSHIP (MCKEAN COUNTY) WHARTCN TOWNSHIP (FAYETTE COUNTY) WHARTON TOWNSHIP (POTTERCOUNTY) WHEATLAND BOROUGH (MERCER COUNTY) •WHITAKER BOPUUGH (ALLEGHENY CCUNTY) •WHITE HAVEN BOROUGH (LUZERNE COUNTY) •WHITE TOWNSHIP (CAMBRIA COUNTY) WHITELEY TOWNSHIP (GREENE COUNTY) •WICCNISCO TOWNSHIP (DAUPHIN CCUNTY) •WILKES BARRE CITY (LUZERNE COUNTY) •WILKES BARRE TOWNSHIP (LUZERNE C O U N T Y ) •WILLIAMS TOWNSHIP (DAUPHIN COUNTY) •WILLIAMS TOWNSHIP (NORTHAMPTON C O U N T Y ) •WILLIAMS3URG BUROLGH (BLAIR COUNTY) •WILLIAMSPORT CITY (LYCOMING COUNTY) •WILLIAMSTOWN BOROUGH (DAUPHIN COUNTY) •WILMERDING BOROUGH (ALLEGHENY C O U N T Y ) PENNSYLVANIA -22 5- PENNSYLVANIA u.s OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING WILMINGTON TOWNSHIP (LAWRENCE C O U N T Y ) WILMINGTON TOWNSHIP (MERCER CCUNTY) •WILMORE B O R O U G H (CAMBRIA C O U N T Y ) WILMOT TUWNSHIP (BRADFORD CCUNTY) • W I L S O N B O R O U G H ( N O R T H A M P T O N CCUNTY ) •WIN08ER BOROUGH (SOMERSET COUNTY) WINDHAM T O W N S H I P ( B R A O F O R D C O U N T Y ) WINDHAM T O W N S H I P ( W Y O M I N G C O U N T Y ) WINFIELO TOWNSHIP (BUTLER COUNTY) WCLF CREEK T O W N S H I P ( M E R C E R C C U N T Y ) •WLLF TOWNSHIP (LYCOMING C O U N T Y ) WCOD T O W N S H I P ( H U N T I N G D O N C C U N T Y ) WC0D3URY B O R O U G H (BEOFORO C C U N T Y ) •WOODBURY TOWNSHIP (BLAIR C O U N T Y ) WCOOCOCK B O R O U G H ( C R A W F O R D C O U N T Y ) WCOOCGCK T O W N S H I P ( C R A W F O R D C C U N T Y ) WOODWARD TOWNSHIP (CLEARFIELD C O U N T Y ) WOODWARD TGWNSHIP (CLINTON C O L N T Y ) •WOODWARD TOWNSHIP (LYCOMING CCUNTY) WORTH TOWNSHIP (BLTLER C O U N T Y ) WORTH TUWNSHIP (CENTRE C O U N T Y ) WORTH TOWNSHIP (MERCER C O U N T Y ) WGRTHINGTON 30ROUGH (ARMSTRONG C O U N T Y ) • WRIGHT T O W N S H I P (LUZERNE C O U N T Y ) • W R I G H T S V I L L E B O R O U G H (YORK C O U N T Y ) WYALUSING BOROUGH (BRADFORD C C U N T Y ) WYALUSING TCwNSHIP (BRADFORD C O U N T Y ) •WYOMING 3 0 R 0 U G H ( L U Z E R N E C O U N T Y ) •YATESVILLE BOROUGH (LUZERNE CCUNTY) • YEADON B O R O U G H (DELAWARE C O U N T Y ) •YGRK CITY (YORK C C U N T Y ) •YORK S P R I N G S b O R O U G H ( A D A M S C C U N T Y ) •YCRKANA B O R O U G H (YORK C G U N T Y ) •YCUNGSTCWN bORUUGH (WESTMORELAND C O U N T Y ) YCUNGSVILLE BORCUGH (WARREN CCUNTY) •YOUNGWOOO BOROUGH (WESTMORELAND C O U N T Y ) ZELIENOPLE BOROUGH (BUTLER COLNTY) ZERbE TOWNSHIP ( N C R T H U M B E R L A N C C O U N T Y ) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES •ADAMS CGUNTY COUNTY BEDFORD COUNTY • BERKS COUNTY •3LAIR CGUNTY BRADFORD CCUNTY BUTLER COUNTY •CAMBRIA C O U N T Y CAMERON COUNTY ARMSTRONJ PENNSYLVANIA -22b- PENNSYLVANIA U . S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING •CARBON COUNTY CLEARFIELO COUNTY CLINTCN COUNTY COLUMBIA COUNTY CRAWFORD COUNTY • DELAWARE COUNT Y ELK CCUNTY •ERIE COUNTY FAYETTE COUNTY FOREST COUNTY FRANKLIN CUUNTY FULTON COUNTY GREENE COUNTY HUNTINGDON COUNTY JUNIATA COUNTY •LACKAWANNA COUNTY LAWRENCE COUNTY •LUZERNE COUNTY •LYCCMING COUNTY MCKEAN COUNTY MERCER COUNTY MIFFLIN COUNTY •MONROE COUNTY MCNTUUR COUNTY NCRTHUMBERLAND COUNTY POTTERCOUNTY SCHUYLKILL COU.NTY •SOMERSET CGUNTY SLLLIVAN COUNTY TIOGA CCUNTY VENANGO COUNTY WARREN COUNTY •WASHINGTON COUNTY WAYNE COUNTY •WESTMORELAND COUNTY WYOMING COUNTY STATE RECORO COUNT= 1*627 PENNSYLVANIA 227- PENNSYLVANIA U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING ST ATE OF RHODE ISLAND CITIES* TCwNS AND TOWNSHIPS WITH CCUNTY NAME FOLLOWING • B R I S T O L TCWN ( C E N S U S C O U N T Y OF B R I S T O L ) •BURRILLVILLE TOwN (CENSUS C O U N T Y ) •CENTRAL F A L L S C I T Y ( C E N S U S C O U N T Y ) • C O V E N T R Y TUWN ( C E N S U S C O U N T Y OF K E N T ) •CRANSTON C I T Y ( C E N S U S C O U N T Y ) • C U M B E R L A N D TOWN ( C E N S U S C O U N T Y ) •EAST P R O V I D E N C E C I T Y ( C E N S U S C O U N T Y ) • E X E T E R TOWN ( C E N S U S C O U N T Y ) • G L O C E S T E R TOWN ( C E N S U S C O U N T Y ) • J C H N S T O N TOWN ( C E N S U S C O U N T Y ) •NEW S H G R E H A M T O W N ( C E N S U S C O U N T Y ) • N C R T H K I N G S T O W N TOWN ( C E N S U S C O U N T Y ) • N G R T H P R O V I D E N C E TOWN ( C E N S U S C O U N T Y ) • N O R T H S M I T H F I E L D TOWN ( C E N S U S C O U N T Y ) • P A W T U C K E T CITY ( C E N S U S C O U N T Y ) •PROVIDENCE CITY (CENSUS COUNTY) • S M I T H F I E L D TOWN ( C E N S U S C U U N T Y ) • S C U T H K I N G S T O W N TCWN ( C E N S U S C O U N T Y ) • W A R R E N TOWN ( C E N S L S C O U N T Y OF B R I S T O L ) • WARWICK C I T Y ( C E N S U S C O U N T Y OF K E N T ) •WEST G R E E N W I C H T O W N ( C E N S U S CCUNTY OF K E N T ) •WEST WARWICK. T O W N ( C E N S U S C C U N T Y OF K E N T ) •WCONSOCKET CITY (CENSUS COUNTY) STATE RECORD CUUNT= 23 RHODE ISLAND -22B- RHODE ISLANO U . S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF SOUTH CAROLINA CITIES* TCWNS ANO TOWNSHIPS WITH CCUNTY NAME ABBEVILLE CITY (ABBEVILLE CCUNTY) ALLENDALE TOWN (ALLENDALE CCUNTY) ANDERSON CITY (ANCERSON C O U N T Y ) ANDREWS TOWN (•GEORGETOWN COUNTY) BAMBERG TOWN (BAMBERG C O U N T Y ) •BATESBURG TOWN (•LEXINGTON COUNTY) BELTON CITY (ANOERSON C O U N T Y ) BENNETTSVILLE CITY (MARLBORO COUNTY) BETHUNE TOWN (KERSHAW C O U N T Y ) B I S H O P V I L L E TOWN (LEE COUNTY) BLACKVILLE TOWN (BARNWELL COUNTY) BLENHEIM TOWN (MARLBORO COUNTY) BRANCHVILLE TGwN (ORANGEBURG COUNTY) CALHOUN FALLS TOWN (ABBEVILLE C O U N T Y ) CARLISLE TOWN (UNION C O U N T Y ) CHERAW TOWN (CHESTERFIELD COUNTY) CHESTER CITY (CHESTER C O U N T Y ) CHESTERFIELD TOWN (CHESTERFIELD COUNTY) CLINTON CITY (LAURENS C O U N T Y ) CLIC TOWN (MARLBORO C O U N T Y ) CCTTAGEVILLE TOWN (COLLETON CCUNTY) CROSS HILL TOWN (LAURENS COUNTY) DARLINGTON CITY (CARLINGTON CCUNTY) DENMARK CITY (BAMBERG C O U N T Y ) DILLON CITY (DILLON C O U N T Y ) DONALCS TOWN (ABBEVILLE COUNTY) DUE WEaT TGWN (ABBEVILLE COUNTY) EOISTO BEACH TOWN (COLLETON CCUNTY) ELKC TOWN (BARNWELL C O U N T Y ) FAIRFAX TOWN (ALLENDALE COUNTY) FORT LAWN TOWN (CHESTER COUNTY) FURMAN TOWN (HAMPTON C O U N T Y ) GIFFORD TOWN (HAMPTON C O U N T Y ) GOVAN TOWN (BAMbERG O O U N T Y ) GRAY COURT TOWN (LAURENS COUNTY) GREAT FALLS TOWN (CHESTER CCUNTY) HARTSVILLE CITY (DARLINGTON CCUNTY) HEATH SPRINGS TOWN (LANCASTER COUNTY) HILOA TOWN (3ARNWELL C O U N T Y ) IVA TOWN (ANDERSON COUNTY) •JAMESTOWN TOWN (dERKELEY COUNTY) JEFFERSON TOWN (CHESTERFIELD COUNTY) KLINE TOWN (3ARNWELL C U U N T Y ) LAKE CITY TOWN (FLORENCE COUNTY) SCUTH CAROLINA -22 9- SOUTH CAROLINA FOLLOWING U . 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DEPARTMENT ELIGIBLE OF GOVERNMENTS LAKEVIEW TCWN (DILLON COUNTY) LAMAR CITY ( D A R L I N G T O N C O U N T Y ) L A T T A TOWN ( D I L L O N C O U N T Y * LAURENS CITY (LAURENS C O U N T Y ) L I T T L E M O U N T A I N TCWN ( N E W B E R R Y C O U N T Y ) L C D G E TOWN ( C O L L E T O N C O U N T Y ) L C W N D E S V I L L E TOWN ( A B B E V I L L E C O U N T Y ) L G W R Y S TOWN ( C H E S T E R C O U N T Y ) LURAY TCWN ( H A M P T C N C O U N T Y ) L Y N C H B U R G TOWN (LEE C O U N T Y ) M A Y E S V I L L E TOWN ( S U M T E R C O U N T Y ) M C B E E TOWN ( C H E S T E R F I E L O C O U N T Y ) MCCCLL TOWN ( M A R L B O R O C O U N T Y ) MCCORMICK TOWN ( M C C O R M I C K C O U N T Y ) MCUNT C A R M E L T O W N ( M C C O R M I C K C O U N T Y ) •NEW E L L E N T O N TOWN (AIKEN C O U N T Y ) NORWAY TOWN ( O R A N G E B U R G C O U N T Y ) OLAR TOWN (BAMBERG C O U N T Y ) PAGELAND T U w N ( C H E S T E R F I E L D C O U N T Y ) P A R K S V I L L E T O W N (MCCORMICK C O U N T Y ) PATRICK TOWN ( C H E S T E R F I E L D C O U N T Y ) PEAK TOWN ( N E W B E R R Y C O U N T Y ) P I N E W C O D TOWN ( S U M T E R C G U N T Y ) PLUM BRANCH TOWN ( M C C O R M I C K C C U N T Y ) POMARIA TOWN ( N E W B E R R Y C O U N T Y ) RICHBURG TOWN ( C H E S T E R C O U N T Y ) RIDGE S P R I N G TOWN (SALUDA C C U N T Y ) R I D G E L A N D TOWN (JASPER C O U N T Y ) RIOGEWAY TOWN ( F A I R F I E L O C O U N T Y ) ROCK HILL C I T Y (YCRK C O U N T Y ) R O W E S V I L L E TUWN ( C R A N G E b U R G C C U N T Y ) RUBY TOWN ( C H E S T E R F I E L O C O U N T Y ) SALUDA TOWN ( S A L U C A C O U N T Y ) SANTEE T O W N ( O R A N G E B U R G C O U N T Y ) SELLERS TOWN (•MARION C O U N T Y ) SENECA TOWN ( O C O N E E C O U N T Y ) SMOAKS TOWN ( C O L L E T O N C C U N T Y ) SNELLING TOWN ( B A R N W E L L C O U N T Y ) SOCIETY HILL T O W N ( D A R L I N G T O N C O U N T Y ) •ST STEPHEN T O W N ( B E R K E L E Y C C U N T Y ) SYCAMORE TGWN ( A L L E N D A L E C O U N T Y ) TATUM TOWN ( M A R L B C R O C O U N T Y ) T I M M O N S V I L L E TOWN ( F L O R E N C E C C U N T Y ) ULMER TOWN ( A L L E N D A L E C O U N T Y ) U M G N CITY ( U N I O N C O U N T Y ) •WAGENER TOWN ( A I K E N C O U N T Y ) WALHALLA TOWN ( O C C N E E C O U N T Y ) W A L T E R B O R O TOWN ( C O L L E T C N C O U N T Y ) WARDS TOWN ( S A L U D A C O U N T Y ) WARE S H O A L S TOWN (•GREENWOOO C O U N T Y ) SCUTH CAROLINA -230- SOUTH CAROLINA THE TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING WATERLOO TOWN (LAURENS COUNTY) WEST PELZER TOWN (ANDERSON COUNTY) WEST UNION TOWN (CCONEE COUNTY) WESTMINSTER TOWN (OCONEE COUNTY) WILLIAMS TOWN (COLLETON COUNTY) WINNSBORU TOWN (FAIRFIELD CCUNTY) YEMASSEE TOWN (•HAMPTON COUNTY) YORK TOWN (YORK C C U M Y ) UNINCCRPORATEO AREAS OF THE FOLLOWING COUNTIES ABBEVILLE COUNTY ALLENCALE COUNTY BAMBERG COUNTY BARNWELL COUNTY CHESTER COUNTY CHESTERFIELO COUNTY CLARENDON COUNTY CCLLETON COUNTY DARLINGTON COUNTY DILLON COUNTY FAIRFIELO CGUNTY GEORGETOWN COUNTY JASPER COUNTY KERSHAW COUNTY LANCASTER COUNTY LAURENS CGUNTY LEE CGUNTY MARLBORO COUNTY MCCORMICK CGUNTY NEWBERRY COUNTY OCONEE COUNTY SALUCA COUNTY SUMTER COUNTY U M C N COUNTY STATE RECORD COUNT= 126 SCUTH CAROLINA "231- SOUTH CAROLINA U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF SOUTH DAKOTA CITIES* TOWNS AND TOWNSHIPS WITH CCJNTY NAME FOLLOWING AFTON TOWNSHIP (SANBORN COUNTY) AGAR TOWN ( S U L L Y C O U N T Y ) ALDEN T O W N S H I P ( H A N D C O U N T Y ) ANDERSON T O W N S H I P ( P E R K I N S C O U N T Y ) A M N A TGWNSHIP (JERAULD C O U N T Y ) A R C A O E T O W N S H I P (FAULK C O U N T Y ) BELLE PRAIRIE TOWNSHIP (BEADLE C O U N T Y ) B E L V I D E R E TOWN ( J A G K S O N C O U N T Y ) BENEDICT T O W N S H I P (SANBORN C O U N T Y ) BLAINE TOWNSHIP (JERAULO C O U N T Y ) BONILLA T O W N S H I P ( B E A D L E C O U N T Y ) BRISTOL TGWNSHIP (AURORA C O U N T Y ) BROADLAND TOWNSHIP ( B E A D L E COUNTY) BROGKFIELO TOWNSHIP (MCCOOK CCUNTY) B U F F A L O TOWN ( H A R D I N G C O U N T Y ) BUFFALO T O W N S H I P ( M A R S H A L L C O U N T Y ) CARLYLE TGWNSHIP (BEADLE C O U N T Y ) CENTERVILLE TGWNSHIP (FAULK C C U N T Y ) C L A R N C T O W N S H I P (LAKE C O U N T Y ) CLEVELAND TOWNSHIP (EDMUNDS C C U N T Y ) CLOYO VALLEY TOWNSHIP (EOMUNOS C O U N T Y ) CCRN CREEK T O W N S H I P ( M E L L E T T E C O U N T Y ) C O T T O N W O O D LAKE T O W N S H I P ( E D M O N D S C O U N T Y ) COTTONWOOD TOWNSHIP (BUTTE COUNTY) C C T T O N W C O D T O W N S H I P ( F A L L RIVER C O U N T Y ) CROSS PLAINS TOWNSHIP (HUTCHINSON C C U N T Y ) CROW T O W N S H I P ( J E R A U L D C O U N T Y ) CRYSTAL LAKE TOWNSHIP (AURORA C O U N T Y ) DELANEY TOWNSHIP (CORSON C O U N T Y ) DOLTON TOWNSHIP (TURNER C O U N T Y ) DRY WOOD L A K E TWP ( R O B E R T S C O U N T Y ) DUMARCE TGWNSHIP (MARShALL C O U N T Y ) DUPF.EE TOWN ( Z I E B A C H C O U N T Y ) EAGLE TOWNSHIP (BRULE C O U N T Y ) EDEN T O W N S H I P ( C O D I N G T O N C O U N T Y ) EDEN T O W N S H I P ( M A R S H A L L C O U N T Y ) EGAN CITY ( M O O D Y C O U N T Y ) ELLSTCN TGWNSHIP (GREGORY COUNTY) ELVIRA T O w N S H I P ( B U F F A L O O O U N T Y ) E N T E R P R I S E T O W N S H I P (FAULK C O U N T Y ) EUREKA T O W N S H I P (AURORA C O U N T Y ) FAIR T O W N S H I P ( H U T C H I N S O N C C U N T Y ) FAIRFAX CIVIL TOWNSHIP (GREGOFY C O U N T Y ) F A I R V I E W T O W N S H I P (FAULK C O U N T Y ) SCUTH DAKCTA _-> x ? . . 0<r4 232- SOUTH DAKOTA U.S. OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING FAIRVIEW TOWNSHIP (HAND COUNTY) FARMINGTON TOWNSHIP (OAY C O U N T Y ) FLAT CREEK TOWNSHIP (PERKINS COUNTY) FLORENCE TOWNSHIP (HAND C O U N T Y ) FCRT TOWNSHIP (MARSHALL C O U N T Y ) FOSTER TOWNSHIP (BEAOLE C O U N T Y ) FRANKLIN TUWNSHIP (JERAULD COUNTY) FRUITDALE TOWN (8UTTE C O U N T Y ) GARFIELO TOWNSHIP (SPINK COUNTY) GLENHAM TOWN (WALWORTH C O U N T Y ) GLOVER TOWNSHIP (EDMUNDS C O U N T Y ) GRACELAND TOWNSHIP (CODINGTCN C O U N T Y ) GRAFTON TOWNSHIP (MINER C O U N T Y ) GRAND VALLEY TOWNSHIP (CORSCN C O U N T Y ) GRENVILLE TOWN (DAY C O U N T Y ) GRENV1LLE TUWNSHIP (DAY COUNTY) HENRY TOWN (COOINbTON C O U N T Y ) HIGHLAND TOWNSHIP (BRULE COUNTY) HIGHLAND TOWNSHIP (DAY COUNTY) HILLSVIEW TOWN (MCPHERSON COUNTY) HOLLAND TOWNSHIP (OOUGLAS COUNTY) HOSMER TOWNSHIP (EDMUNDS COUNTY) HOWARO TOWNSHIP (CHARLES MIX COUNTY) HOWELL TOWNSHIP (HAND C O U N T Y ) HURLEY TOWNSHIP (TURNER COUNTY) ICWA TOWNSHIP (BEADLE C G U N T Y ) JACKSON TOWNSHIP (SANBORN COUNTY) JAVA CITY (WALWORTH C O U N T Y ) JEFFERSON TCWNSHIP (MCCGOK COUNTY) LAKE TOWNSHIP (CORSON C O U N T Y ) LAKE TOWNSHIP (ROBERTS C O U N T Y ) LANDING CREEK TOWNSHIP (GREGORY COUNTY) LAWRENCE TOWNSHIP (CHARLES MIX C O U N T Y ) LEE TOWNSHIP (ROBERTS C G U N T Y ) LESTERVILLE TOWN (YANKTON COUNTY) LETCHER TOWNSHIP (SANtORN CCUNTY) LIBERTY TOWNSHIP (BEADLE COUNTY) LIBERTY TOWNSHIP (HUTCHINSON COUNTY) LINCOLN TOWNSHIP (CORSON COUNTY) LINCOLN TOWNSHIP (HYDE COUNTY) LINCOLN TOwNSHIP (MCPHERSON CCUNTY) LITTLE BUFFALO TOWNSHIP (JACKSON C O U N T Y ) LGGAN TOWNSHIP (3EA0LE C O U N T Y ) LCGAN TOWNSHIP (HAND C C U N T Y ) LCGAN TOWNSHIP (SANBORN COUNTY) LCWRY TOWN (WALWORTH C U U N T Y ) LCYALTON TOWN (EDMUNDS C O U N T Y ) MARINCAHL TOWNSHIP (YANKTON CCUNTY) MARLAR TOWNSHIP (JERAULD COUNTY) MCINTOSH CITY (CORSON C O U N T Y ) 9- , SCUTH OAKCTA ~df> 5~ SOUTH DAKOTA U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING MCLAUGHLIN CITY (CORSON COUNTY) M C L A U G H L I N TOW NSHIP,' (0 O R S O N C C U N T Y ) MILLTOWN T O W N S H I P ( H U T C H I N S O N C O U N T Y ) MINER T O W N S H I P ( M I N E R C O U N T Y ) MISSION T C W N S H I P ( C O R S O N C O U N T Y ) MCBRIOGE CITY (WALwCRTH C O U N T Y ) MCNDAMIN TOWNSHIP (HAND C O U N T Y ) MOORE T O W N S H I P ( C H A R L E S MIX C C U N T Y ) MCRRISTOWN TOWN (CURSON C O U N T Y ) MCSHER T O W N S H I P ( M E L L E T T E C O U N T Y ) M O U N D C I T Y TOWN ( C A M P d E L L C C U N T Y ) NANCE T O W N S H I P ( B E A D L E C O U N T Y ) NISLAND TOWN ( B U T T E C O U N T Y ) NGRRIS TOWNSHIP (MELLETTE CCUNTY) NCRTH B R Y A N T T O W N S H I P ( E D M U N D S C O U N T Y ) N U T L E Y T O W N S H I P (CAY C O U N T Y ) OAK GULCH T O W N S H I P ( D A Y C O U N T Y ) OCESSA T O W N S H I P ( E D M U N D S C O U N T Y ) OLA T C W N S H I P ( B R U L E C O U N T Y ) ONAKA TOWN ( F A U L K C O U N T Y ) ONEIDA T O W N S H I P ( S A N B O R N C O U N T Y ) ONTARIO T O W N S H I P (HAND C O U N T Y ) O R I E N T T O W N (FAULK C O U N T Y ) P A L A T I N E T O W N S H I P (AURORA C O U N T Y ) PARK T O W N S H I P (HAND C O U N T Y ) PIONEER TOWNSHIP (CORSON C O U N T Y ) P L A I N C E N T E R T C W N S H I P ( C H A R L E S MIX C O U N T Y ) PLEASANT G R C V E T O W N S H I P ( B R U L E C O U N T Y ) PLEASANT RIGGE T O W N S H I P ( C U R S C N C O U N T Y ) PLEASANT T O W N S H I P ( J E R A U L D C O U N T Y ) PLEASANT V A L L E Y T C W N S H I P (AURORA C O U N T Y ) PLEASANT V A L L E Y T C W N S H I P ( G R E G O R Y C O U N T Y ) PLEASANT V A L L E Y T C W N S H I P ( M A R S H A L L C O U N T Y ) POLLOCK TOWN ( C A M P B E L L C O U N T Y ) POWELL T O W N S H I P ( E D M U N O S C O U N T Y ) P R A I R I E VIEW T O W N S H I P ( C U R S C N C O U N T Y ) P R O V O T O w N S H I P (FALL R I V E R C O L N T Y ) RACINE T O W N S H I P (CAY C O U N T Y ) REE T G W N S H I P ( C H A R L E S MIX C C U N T Y ) RICHLAND TOWNSHIP (BRULE C O U N T Y ) RIDGELANO TOWNSHIP (CORSON C O L N T Y ) RIVERSIDE TOWNSHIF (CURSON C O L N T Y ) ROCK CREEK T O W N S H I P ( M I N E R C O L N T Y ) ROLLING G R E E N T O W N S H I P ( C O R S O N C O U N T Y ) RCSE HILL T O W N S H I P (HAND C O U N T Y ) SAND CREEK T O W N S H I P ( B E A D L E C C U N T Y ) SHERMAN T O W N S H I P ( C O R S O N C O U N T Y ) GISSETON TOWNSHIP (MARSHALL C C U N T Y ) SMITH TGWNSHIP (BRULE C O U N T Y ) SPRING H I L L T O W N S H I P ( H A N O C O U N T Y ) SGUTH DAKOTA -234- SOUTH DAKOTA U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING SPRING TOWNSHIP (HANO COUNTY) STAR PRAIRIE TOWNSHIP (TRIPP COUNTY) STAR VALLEY TOWNSHIP (GREGORY C O U N T Y ) STRCOL TOWNSHIP (PERKINS COUNTY) THUNOER HAWK TOWNSHIP (CORSCN C O U N T Y ) TWIN BUTTE TOWNSHIP (CORSON CCUNTY) UNICN TOWNSHIP (MCCOOK C O U N T Y ) UTICA TCWNSHIP (YANKTON COUNTY) VALLEY TOWNSHIP (CAY C O U N T Y ) VALLEY TOWNSHIP (HYOE C O U N T Y ) VIRGIL TOwN (BEADLE C O U N T Y ) VROGMAN TOWNSHIP (PERKINS CCUNTY) WACKER TOWNSHIP (MCPHERSON COLNTY) WAKPALA TOWNSHIP (CORSON COUNTY) WALKER TOWNSHIP (CORSON COUNTY) WALLACE TOWN (CODINGTON COUNTY) WARD TOWN (MOODY C O U N T Y ) WASHINGTON TOWNSHIP (HYOE COUNTY) WATAUGA TOWNSHIP (CORSON COUNTY) WAVERLY TOWNSHIP (CODINGTON CCUNTY) WESSINGTON CITY (•BEADLE COUNTY) WETCNKA TOWN (MCPhERSON COUNTY) WHITE RCCK TOWN (ROBERTS COUNTY) WILBUR TOWNSHIP (BRULE COUNTY) WITTENBERG TOWNSHIP (HUTCHINSCN C O U N T Y ) WM HAMILTON TOWNSHIP (HYDE COUNTY) ZELL TOWNSHIP (FAULK C O U N T Y ) UMNCCRPORATED AREAS OF THE FOLLOWING COUNTIES BUTTE COUNTY CCRSON COUNTY HARDING COUNTY HYDE COUNTY WALWORTH COUNT Y WASHABAUGH COUNTY ZIEBACH COUNTY STATE RECCRO COUNT= 178 SCUTH OAKCTA "?3 5- SOUTH DAKOTA U.S. OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF TENNESSEE CITIES* TCWNS AND T O W N S H I P S WITH CCUNTY NAME ALAMO TOWN ( C R O C K E T T C O U N T Y ) A L E X A N D R I A TOWN (CE K A L B C O U N T Y ) A L G C O D TOWN ( P U T N A M C O U N T Y ) A L L A R D T TOWN ( F E N T R E S S C O U N T Y ) A L T A M O N T TOWN ( G R U N D Y C O U N T Y ) ARDMORE CITY ' G I L E S C O U N T Y ) ATHENS CITY XMINN COUNTY) ATWOOD CITY (CARROLL C O U N T Y ) AU6URNT0WN TOWN (CANNON C O U N T Y ) BAILEYTGN (GREENE CCUNTY) BAXTER TOWN (PUTNAM C O U N T Y ) B E E R S H E B A S P R I N G S TOWN ( G R U N O Y C O U N T Y ) B E L L S TCWN ( C R O C K E T T C O U N T Y ) BENTON CITY (POLK C O U N T Y ) BOLIVAR CITY (HARDEMAN C O U N T Y ) BRADEN TOWN (FAYETTE C O U N T Y ) B R A D F O R D TOWN ( G I b S C N C O U N T Y ) BFOWNSVILLE TCWN (HAYWOOD C O U N T Y ) B R U C E T O N TOWN ( C A R R O L L C G U N T Y ) 3 Y P D S T J W N TOWN ( P I C K E T T C O U N T Y ) CALHOUN CITY (MCMINN C O U N T Y ) C A R Y V I L L E TOWN ( C A M P 3 E L L C O U N T Y ) •CHATTANCOGA CITY (HAMILTON COUNTY) CLARKSBURG TOWN (CARROLL C O U N T Y ) CLEVELAND CITY (BRADLEY C O U N T Y ) CLIFTON CITY TOWN (WAYNE C O U N T Y ) C O A L M O N T TOWN ( G R L N D Y C G U N T Y ) C C L L I N W O O D C I T Y (WAYNE C O U N T Y ) CCRNERSVILLE TOwN (MARSHALL C O U N T Y ) CCWAN TOWN ( F R A N K L I N C O U N T Y ) CRAB O R C H A R D C I T Y ( C U M B E R L A N D C O U N T Y ) CROSSVILLE CITY (CUMBERLAND C O U N T Y ) C U M B E R L A N D C I T Y TOWN ( S T E W A R T C O U N T Y ) D A Y T O N C I T Y 'RHEA C O U N T Y ) D E C A T U R TOWN ( M E I G S C C U N T Y ) D E C A T U R W L L E TOWN (DECATUR COUNTY) D E C H E R U TUWN ( F R A N K L I N C O U N T Y ) DENMARK T O w N ( M A O I S O N C O U N T Y ) D O V E R TOWN ( S T E W A R T C O U N T Y ) O G W E L L T G W N TOWN (OE K A L B C O U N T Y ) D C Y L E TOWN ( W H I T E C O U N T Y ) D U C K T G W N C I T Y (POLK C O U N T Y ) DYER CITY ( G I t S G N C O U N T Y ) •ELIZAbETHTON CITY (CARTER CCUNTY) TENNESSEE -> 3 b. TENNESSEE FOLLOWING U . S . OEPARTMENT ELIGIBLE OF THE TREASURY GOVERNMENTS ELKTON TOWN (GILES COUNTY) ENGLEWOOO TOWN (MCMINN C O U N T Y ) ETOWAH TOWN (MCMINN C O U N T Y ) FAYETTEVILLE CITY (LINCOLN COUNTY) FINGER TOWN (MCNAIRY C O U N T Y ) GAINES60R0 TOWN (JACKSON COUNTY) GALLAWAY CITY (FAYETTE C O U N T Y ) GATES TOWN (LAUOERDALE C O U N T Y ) GIBSON TOWN (GIBSON C O U N T Y ) GREENBACK CITY (LCUDON COUNTY) GREENEVILLE TOWN (GREENE COUNTY) HARRIMAN CITY (ROANE C O U N T Y ) H E N M N G TOWN (LAUOERDALE COUNTY) HICKORY VALLEY TOWN (HARDEMAN C O U N T Y ) HOLLOW ROCK TOWN (CARROLL CCUNTY) HORNSbY TOWN (HARCEMAN COUNTY) HUMBOLDT CITY (GIBSCN C O U N T Y ) HUNTINGDON TOWN (CARROLL COUNTY) HUNTLANO TOWN (FRANKLIN COUNTY) HUNTSVILLE TOWN (SCOTT COUNTY) IRON CITY TOWN (LAWRENCE COUNTY) JACKSBORO TOWN (CAMPBELL COUNTY) JAMESTOWN TOWN (FENTRESS COUNTY) JEFFERSON CITY TOWN (JEFFERSON COUNTY) JELLICO CITY (CAMPBELL COUNTY) KENTON TOWN (*oI3S0N C O U N T Y ) KINGSTON CITY (ROANE C O U N T Y ) LA FOLLETTE CITY (CAMPBELL COUNTY) LA GRANGE TOWN (FAYETTE COUNTY) •LAKE CITY TOWN (ANDERSON COUNTY) •LAKESITE CITY (HAMILTON COUNTY) LENCIR CITY CITY (LOUDON COUNTY) LEWISBURG TOWN (MARSHALL COUNTY) LIBERTY TOWN IDE KAL3 CCUNTY) LIVINGSTON TUWN (CVERTON COUNTY) LCUDON TOWN (LOUDON C O U N T Y ) LYNCHdURG TOWN (MOORE C O U N T Y ) LYNNVILLE TOWN (GILES COUNTY) MAOISCNVILLE TOWN (MONROE COUNTY) MANCHESTER CITY (COFFEE COUNTY) MAURY CITY TOwN (CROCKETT CCUNTY) MCKENZIE CITY (*CARROLL bOUNTY) MCLEMORESVILLE TOWN (CARROLL COUNTY) MCMINNVILLE CITY (WARREN COUNTY) MEOINA TOWN (GIBSCN C O U N T Y ) MICHIE TOWN (MCNAIRY C O U N T Y ) MIDDLETON TOWN (HARDEMAN C O U N T Y ) MILAN CITY (GIBSON C O U N T Y ) MILLEDGEVILLE CITY (•HAROIN CCUNTY) MINOR HILL CITY (GILES COUNTY) TENNESSEE -?3 7- TENNESSEE LISTING U.S. DEPARTMENT ELIGIBLE OF THE GOVERNMENTS •MONTEAGLE TOWN (•MARION COUNTY) M O N T E R E Y TOWN (PUTNAM C O U N T Y ) M O R R I S T O W N TOWN ( H A M B L E N C O U N T Y ) MOSCOW T O W N ( F A Y E T T E C O U N T Y ) MOSHEIM TOWN ( G R E E N E C O U N T Y ) M C U N T P L E A S A N T TOWN ( M A U R Y C O L N T Y ) NEWPORT TOWN ( C O C K E C O U N T Y ) NIOTA CITY ( M C M I N N C O U N T Y ) OAKDALE TOWN ( M O R G A N C O U N T Y ) OAKLANO TUwN ( F A Y E T T E C O U N T Y ) ONEIDA C I T Y ( S C O T T C O U N T Y ) P A L M E R TOWN ( G R U N D Y C O U N T Y ) P A R R O T T S V I L L E TGWN ( C O C K E C O U N T Y ) P A R S O N S TOWN ( O E C A T U R C O U N T Y ) P E T E R S B U R G TOWN (•LINCOLN C O U N T Y ) PHILADELPHIA CITY (LOUOCN CCUNTY) PLEASANT H I L L TOWN ( C U M B E R L A N D C O U N T Y ) PULASKI CITY ( G I L E S C O U N T Y ) RAMER CITY ( M C N A I R Y C O U N T Y ) RIDGELY TOWN ( L A K E C O U N T Y ) RGCKWCOD C I T Y ( R O A N E C O U N T Y ) R O S S V I L L E TOWN ( F A Y E T T E C O U N T Y ) R U T H E R F O R D TOWN ( G I B S O N O O U N T Y ) RUTLEOGE C I T Y ( G R A I N G E R C O U N T Y ) SALTILLO C I T Y ( H A R D I N C O U N T Y ) SARDIS TOWN ( H E N D E R S O N C O U N T Y ) SAVANNAH TOWN (HARDIN C C U N T Y ) SCOTTS HILL TOWN (•DECATUR C O L N T Y ) S H E L B Y V I L L E TOWN ( B E O F O R D C O U N T Y ) SILERTON TOWN ( H A R D E M A N C O U N T Y ) S N E E D V I L L E TOWN (HANCOCK C O U N T Y ) SGMERVILLE TOWN ( F A Y E T T E C O U N T Y ) SPARTA C I T Y ( W H I T E C O U N T Y ) SPENCER TOWN (VAN B U R E N C O U N T Y ) STANTON CITY ( H A Y w O O D C O U N T Y ) S T A N T G N V I L L E TOWN ( M C N A I R Y C O L N T Y ) SWEETWATER C I T Y (MUNROE C O U N T Y ) T E L L I C O P L A I N S TOWN ( M O N R O E C C U N T Y ) T I P T G N V I L L E C I T Y (LAKE C O U N T Y ) TOONE TOWN ( H A R D E M A N C O U N T Y ) TRACY CITY TOWN ( G R U N D Y C O U N T Y ) TRENTON C I T Y ( G I B S O N C O U N T Y ) TREZEVANT TGWN ( C A R R O L L C O U N T Y ) TRIMBLE TOWN (•DYER C O U N T Y ) TULLAHOMA CITY (•COFFEE C O U N T Y ) TUSCULUM C I T Y (GREENE C O U N T Y ) VIOLA TOWN (WARREN C O U N T Y ) VONORE TOWN ( M U N R C E C O U N T Y ) WARTRACE TOWN ( B E D F O R D C O U N T Y ) •WATAUGA C I T Y ( C A R T E R C O U N T Y ) TENNESSEE -23 8- TENNESSEE TREASURY LISTING U . S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING WAYNESBORO CITY (WAYNE COUNTY) WHITE PINE TOWN (JEFFERSON COUNTY) WHITEVILLE TOWN (HARDEMAN COUNTY) WINCHESTER CITY (FRANKLIN COUNTY) YCRKVILLE TOWN (GIBSON C O U N T Y ) UMNCCRPORATED AREAS OF THE FOLLOWING COUNTIES BEDFORD COUNTY CAMPBELL COUNTY CARROLL COUNTY CCFFEE COUNTY CROCKETT COUNTY CUMBERLAND COUNTY OECATUR COUNTY DYER COUNTY FAYETTE COUNTY FENTRESS COUNTY FRANKLIN COUNTY GIBSON COUNTY GILES COUNTY GRAINGER COUNTY GREENE COUNTY GRUNDY COUNTY HAMBLEN CCUNTY •HAMILTON COUNTY HANCOCK COUNTY HAROEMAN COUNTY HAYWOCO COUNTY JACKSCN COUNTY LAKE COUNTY LINCOLN COUNTY LCUDON COUNTY MARSHALL COUNTY MAURY COUNTY MCMINN COUNTY MEIGS COUNTY MCNROE COUNTY MOORE COUNTY MORGAN COUNTY OVERTON COUNTY PICKETT COUNTY PCLK COUNTY PUTNAM COUNTY RCANE COUNTY SCOTT COUNTY STEWART COUNTY VAN BUREN CGUNTY WAYNE CCUNTY WHITE COUNTY STATE RECORD COUNT= 191 TENNESSEE Tr|1MF„PF -239- TENNESSEE U.S. DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF TEXAS CITIES* TOWNS AND TOWNShlPS WITH CCUNTY NAME FOLLOWING AB8CTT TOWN (HILL COUNTY) •AGUA DULCE CITY (NUECES COUNTY) ALICE CITY (JIM WELLS COUNTY) ALPINE TOWN (BREWSTER COUNTY) ANNONA TOWN (RED RIVER COUNTY) AVERY TOWN (RED RIVER COUNTY) BAILEY CITY (FANNIN COUNTY) BALMORHEA CITY (REEVES COUNTY) BARRY CITY (NAVARRO COUNTY) 8ARSTCW TOWN (WARO COUNTY) BASTRCP CITY (BASTROP COUNTY) 3EEVILLE CITY (BEE COUNTY) •BELLS TOWN (GRAYSON COUNTY) 3ENAVIDES CITY (DLVAL COUNTY) BENJAMIN CITY (KNCX COUNTY) BLACKWELL TOWN (•NOLAN COUNTY) BLQCMBURG TOWN (CASS COUNTY) BCGATA TOWN (RED FIVER COUNTY) BGNHAM CITY (FANNIN COUNTY) 8RACKETTVILLE CITY (KINNEY COUNTY) BREMONO CITY (ROBERTSON COUNTY) BROADCUS TOWN (SAN AUGUSTINE COUNTY) BRCNSCN CITY (SABINE COUNTY) BRYSCN CITY (JACK COUNTY) 3UCKH0LTS CITY (MILAM COUNTY) BURKE CITY (ANGELINA COUNTY) CADDG MILLS CITY (HUNT COUNTY) CALDWELL CITY (BURLESON COUNTY) CALVERT CITY (ROBERTSON COUNTY) CAMERON CITY (MILAM COUNTY) CAMP WOOO CITY (REAL COUNTY) CAMPBELL TOWN (HUNT COUNTY) CARBON TOWN (EASTLAND COUNTY) CARMINE CITY (FAYETTE COUNTY) CELESTE TOWN (HUNT COUNTY) CENTER CITY (SHELBY COUNTY) CHANNING TOWN (HARTLEY COUNTY) CHILLICOTHE CITY (HAROEMAN COUNTY) CHIRENO CITY (NACCGDOCHES COUNTY) CISCO CITY (EASTLAND COUNTY) CLARKSVILLE CITY (RED RIVER CCUNTY) •CCLLINSVILLE TOWN (GRAYSON COUNTY) COLMESNEIL TOWN (TYLER COUNTY) CCMANCHE CITY (COMANCHE COUNTY) TEXAS -240- TEXAS U . 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OEPARTMENT ELIGIBLE OF THE TREASURY GOVERNMENTS COMMERCE CITY (HUNT COUNTY) COMO TOWN (HOPKINS C O U N T Y ) COOPER CITY (OELTA C O U N T Y ) CCTULLA CITY (LA SALLE C O U N T Y ) CROCKETT CITY (HOUSTON C O U N T Y ) CRYSTAL CITY CITY (ZAVALA CCUNTY) CUERO CITY (OE WITT C O U N T Y ) CUMBY CITY (HOPKINS C O U N T Y ) CUSHING TOWN (NACCGDOCHES COUNTY) DAWSON CITY (NAVAFRO C O U N T Y ) •DE KALB TOWN (BOWIE C O U N T Y ) DE LEON CITY (COMANCHE C O U N T Y ) DEL RIO CITY ( VAL VERGE COUNTY) •DENISON CITY (GRAYSON C O U N T Y ) DEPORT TOWN (•LAMAR C O U N T Y ) DICKENS CITY (DICKENS C O U N T Y ) DCDO CITY TOWN (FANNIN C O U N T Y ) DODSON TOWN (COLLINGSWORTH COUNTY) •DORCHESTER TOWN (GRAYSON COUNTY) •ORISCOLL CITY (NUECES C G U N T Y ) EASTLAND CITY (EASTLAND COUNTY) •EASTON CITY (•GREGG C O U N T Y ) ECTOR TOWN (FANNIN C O U N T Y ) EDEN CITY (CONCHO COUNTY) EDOM CITY (VAN ZANDT C O U N T Y ) ELGIN CITY (BASTRCP C O U N T Y ) EMHCUSE TOWN (NAVARRO C O U N T Y ) FALFURRIAS CITY (BROOKS COUNTY) FAYETTEVILLE TOWN (FAYETTE COUNTY) •GALVESTON CITY (GALVESTON COUNTY) GARRISCN TOWN (NACOGDOCHES COUNTY) GEORGE WEST CITY (LIVE G\K COUNTY) GOLCTHWAITE CITY (MILLS COUNTY) GOLINOA CITY (•FALLS C O U N T Y ) GONZALES CITY (GONZALES COUNTY) GORDON TOWN (PALO PINTU COUNTY) GOREE CITY (KNOX C O U N T Y ) GORMAN CITY (EASTLAND COUNTY) GRAFORD TOWN (PALO PINTG COUNTY) GRAND SALINE CITY (VAN ZANOT COUNTY) GRANDFALLS TOWN (WARD C O U N T Y ) GREENVILLE CITY (HUNT C O U N T Y ) GROVETGN CITY (TRINITY C O U N T Y ) •GUNTER TOWN (GRAYSON C O U N T Y ) GUSTINE TOWN (COMANCHE COUNTY) HAMILTON CITY (HAMILTON CGUNTY) HAPPY TOwN (•SWISHER C O L N T Y ) HEARNE CITY (ROBERTSON C O U N T Y ) HEDLEY TOWN (DONLEY C O U N T Y ) HEMPHILL CITY (SABINE C C U N T Y ) TEXAS 24 1 LISTING U . 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DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING HEREFORD CITY (DEAF SMITH CCUNTY) HILLSBORO CITY (HILL C U U N T Y ) HONEY GROVE CITY (FANNIN COUNTY) •HOOKS CITY (BOWIE COUNTY) •HOWE TOWN (GRAYSON COUNTY) HUOSON CITY (ANGELINA C O U N T Y ) HUGHES SPRINGS TOWN (CASS COUNTY) HUXLEY CITY (SHELBY COUNTY) ITASCA CITY (HILL COUNTY) JEFFERSON CITY (MARION C O U N T Y ) JOACUIN TOWN (SHELBY C O U N T Y ) KENNARO TOWN (HOUSTON C O U N T Y ) KERENS TOWN (NAVAFRO C O U N T Y ) KINGSVILLE CITY (KLEBERG COUNTY) LADONIA TOWN (FANNIN C O U N T Y ) LEAKEY CITY (REAL COUNTY) •LEAPY CITY (BOWIE COUNTY) LEONARD CITY (FANNIN C O U N T Y ) LOMETA TOWN (LAMPASAS COUNTY) LULING CITY (CALDWELL CCUNTY) LYFORO TOWN (WILLACY COUNTY) MARFA CITY (PRESICIO C O U N T Y ) MARIETTA TGWN (CASS C O U N T Y ) MATADOR TOWN (MOTLEY C O U N T Y ) MCLEAN CITY (GRAY COUNTY) MEAOOW TOWN (TERRY COUNTY) MELVIN TOWN (MCCULLOCH COUNTY) MENARD TOWN (MENARD C O U N T Y ) MERIDIAN CITY (BOSQUE COUNTY) MILANC TOWN (MILAM COUNTY) MINERAL WELLS CITY (•PALO PINTO C O U N T Y ) MINGUS CITY (PALO PINTO COUNTY) MGRGAN CITY (BOSQUE C O U N T Y ) MCUNT CALM TOWN (HILL CCUNTY) • NEW BOSTON TOWN (BOWIE COUNTY) •NEW BRAUNFELS CITY (COMAL CCUNTY) NEWTON CITY (NEWTON C O U N T Y ) NEYLANOVILLE TOWN (HUNT COUNTY) NIXON CITY (GONZALES C O U N T Y ) NCRMANGEE TOWN (•LEON COUNTY) NOVICE CITY (COLEMAN C O U N T Y ) OBRIEN CITY (HASKELL CCUNTY) PARIS CITY (LAMAR COUNTY) PECAN GAP CITY (•DELTA COUNTY) PECOS CITY (REEVES COUNTY) PENELOPE TOWN (HILL C O U N T Y ) PINELAND CITY (SABINE C O U N T Y ) PLAINS TOWN (YOAKLM C O U N T Y ) • PCRT ARTHUR CITY (JEFFERSON CCUNTY) •PGTTSBORO TOWN (GRAYSON COUNTY) TEXAS -242- U . 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DEPARTMENT OF THE ELIGIBLE GOVERNMENTS PREMONT CITY (JIM WELLS COUNTY) QUINLAN CITY (HUNT C O U N T Y ) RANGER CITY (EASTLANO C O U N T Y ) RAYMONDVILLE CITY (WILLACY COUNTY) REKLAW TOWN (•CHEROKEE C O U N T Y ) RICHLAND CITY (NAVARRO C O U N T Y ) RISING STAR TOWN (EASTLAND COUNTY) •RCBSTOWN CITY (NUECES C O U N T Y ) ROCKOALE CITY (MILAM C O U N T Y ) RCCKSPRINGS TOWN (EOWARDS COUNTY) • SADLER CITY (GRAYSON C O U N T Y ) SAN AUGUSTINE CITY (SAN AUGUSTINE COUNTY) SAN OIEGO CITY (•CUVAL C O U N T Y ) SAN FELIPE TOWN (AUSTIN COUNTY) SAN SABA CITY (SAN SABA COUNTY) SANTA ANNA TOWN (COLEMAN COUNTY) SAVCY TOWN (FANNIN C O U N T Y ) SCHULENBURG CITY (FAYETTE COUNTY) SEAGRAVES CITY (GAINES COUNTY) SNOCK CITY (BURLESON C O U N T Y ) •SCUTHMAYO TGWN (GRAYSON COUNTY) SPOFFORO CITY (KINNEY C O U N T Y ) SPUR CITY (OICKENS COUNTY) •STAMFORD CITY (•JCNES C C U N T Y ) STOCKDALE CITY (WILSON C O U N T Y ) STRAWN CITY (PALO PINTO COUNTY) STREETMAN TOWN (•FREESTONE COUNTY) SWEETWATER CITY (NOLAN COUNTY) •TEXARKANA CITY (BOWIE C C U N T Y ) TEXLINE TGwN (DALLAM C O U N T Y ) THREE RIVERS CITY (LIVE OAK CCUNTY) THROCKMORTON CITY (THROCKMORTON COUNTY) TIMPSGN CITY (SHELBY C O U N T Y ) •TIOGA TOWN (GRAYSCN C O U N T Y ) TCCO TOWN (LAMAR COUNTY) •TCM BEAN TOWN (GRAYSON C O U N T Y ) TFENTCN TOWN (FANNIN C O U N T Y ) TRINITY CITY (TRINITY C O U N T Y ) VALENTINE TOWN (JEFF OAVIS COLNTY) •VAN ALSTYNE TOWN (GRAYSON CCUNTY) VAN CITY (VAN ZA NO T C O U N T Y ) VAN HCRN TOWN (CULBERSON COUNTY) VERNON CITY (WILBARGER COUNTY) WAELDER CITY (GONZALES COUNTY) WALNUT SPRINGS CITY (BOSQUE CCUNTY) WELLINGTON CITY (COLLINGSWORTH C O U N T Y ) WELLMAN TOWN (TERRY C O U N T Y ) WEST TAWAKONI TOWN (HUNT COUNTY) WHAFTGN CITY (WHARTON C O U N T Y ) •WHITESBORO TOWN (GRAYSON COUNTY) EXAS -243- TEXAS TREASURY LISTING U.S. DEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING •WHITEWRIGHT TOWN (GRAYSON COUNTY) WINOOM TOWN (FANNIN C O U N T Y ) WINTERS CITY (RUNNELS C O U N T Y ) W C L F E CITY C I T Y (HUNT C C U N T Y ) WOODSbORO CITY ( R E F U G I O C O U N T Y ) W G O O V I L L E TOWN (TYLER C C U N T Y ) WCRTHAM TCWN ( F R E E S T O N E C O U N T Y ) YCAKUM C I T Y (*LAVACA C O U N T Y ) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES BEE CCUNTY •BOWIE COUNTY BREWSTER COUNTY BROCKS COUNTY BURLESON C O U N T Y CALDWELL C O U N T Y CAMP C O U N T Y COLEMAN COUNTY CGLLINGSWORTH COUNTY •COMAL COUNTY CCMANCHE C O U N T Y CONCHO COUNTY CUL8ERS0N COUNTY OE WITT C U U N T Y DELTA C O U N T Y OICKENS COUNTY DUVAL C O U N T Y EASTLAND COUNTY EDWARDS COUNTY FANNIN COUNTY FAYETTE COUNTY GLASSCOCK CCUNTY GOLIAD COUNTY GONZALES COUNTY •GRAYSON COUNTY HAMILTON C O U N T Y HILL C O U N T Y HOPKINS COUNTY HOUSTON CGUNTY HUNT CUUNTY IRION C O U N T Y JEFF O A V I S C O U N T Y JIM HOGG C O U N T Y JIM W E L L S C O U N T Y KENEOY COUNTY KINNEY COUNTY KLEBERG CUUNTY LA SALLE C O U N T Y LAMAR C O U N T Y TEXAS TEXAS U . S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING LIVE OAK COUNTY MARION COUNTY MASON COUNTY MCCULLOCH COUNTY MCMULLEN COUNTY MENARD COUNTY MILAM COUNTY MILLS COUNTY MOTLEY COUNTY NEWTON COUNTY NOLAN COUNTY PALC PINTO COUNTY PRESICIO COUNTY REAL COUNTY RED RIVER COUNTY REEVES COUNTY ROBERTSON COUNTY RUNNELS COUNTY SA3INE COUNTY SAN AUGUSTINE COUNTY SAN SABA COUNTY SHELBY COUNTY TRINITY COUNTY VAL VERDE COUNTY WASHINGTON COUNTY WILLACY COUNTY ZAVALA COUNTY ATE RECORD COUNT= 268 XAS 24 5 TEXAS U . S . OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF UTAH CITIES* TOWNS AND TOWNSHIPS WITH COUNTY NAME*FOLLOWING B I C K N E L L TOWN ( W A Y N E C O U N T Y ) C E N T E R F I E L D TO WN (SANP ETE CO U N T Y ) C I R C L E V I L L E TO WN (PIUT E C O U N TY) O E W E Y V I L L E TOW N (BOX E LOER C O U N T Y ) EPHRAIM C I T Y ( S A N P E T E C O U N T Y ) E S C A L A N T E TOWN ( G A R F I E LD C O U NTY) E U R E K A C I T Y (J UAB C O U N T Y ) F A I R V I E W C I T Y ( S A N P E T E C O U N T Y) F A Y E T T E TOWN ( S A N P E T E C O U N T Y ) F O U N T A I N G R E E N C I T Y (S A N P E T E C O U N T Y ) G A R L A N D C I T Y ( BOX ELDE R C O U N T Y ) G U N N I S O N C I T Y ( S A N P E T E C O U N T Y) • H A R R I S V I L L E CI TY (WEBE R C O U N TY) H A T C H TOWN (GA R F I E L D C OU NT Y ) H E N E F E R TOWN ( SUMMIT OUNTY) H G L D E N TOWN (M I L L A R D OUNTY) J U N C T I O N TOWN ( P I L T E OLNTY) K A N G S H TOWN (M I L L A R O OUNTY) K I N G S T O N TOWN ( P I U T E OUNT Y ) L A K E T O W N TOWN (RICH CO UNTY ) L E A M I N G T O N TOW N (MILLA RD C O U N T Y ) L Y N N D Y L TOWN ( M I L L A R D C O U N T Y ) MANTI C I T Y (SA N P E T E CC U N T Y ) MANTUA T O W N (B OX ELDER C O U N T Y) M A R Y S V A L E TOWN ( P I U T E C O U N T Y ) M A Y F I E L D TOWN ( S A N P E T E C O U N T Y) MEADOW TOWN (M I L L A R D C O U N T Y ) M I N E R S V I L L E TO WN (8EAV ER C O U NTY) MORONI C I T Y (S A N P E T E C OUNT Y ) M C U N T P L E A S A N T C I T Y (S A N P E T E COUNT Y) N E P H I CITY (JU AB COUNT Y ) • OGDEN C I T Y ( WE BER C O U N T Y ) P L Y M C U T H TOWN (BOX ELD ER C O U NTY) RANDOLPH TOWN (RICH CO U N T Y ) S C I P I O T O W N (M I L L A R D C OUNT Y) S N O W V I L L E TGWN (BCX EL DER CO U N T Y ) S C L O I E R S U M M I T TOWN (W A S A T C H C O U N T Y ) SPRING C I T Y (S A N P E T E C O U N T Y ) STERLING TOWN ( S A N P E T E C O U N T Y) * U I N T A H T O W N (W EBER C O U N T Y ) W A L E S TOWN (SA N P E T E CO UNTY ) W G O D R U F F TOWN (RICH CO UNTY ) UTAH -24 6- UTAH U . S . DEPARTMENT ELIGIBLE UNINCCRPORATEO OF THE GOVERNMENTS AREAS OF THE FOLLOWING TREASURY LISTING COUNTIES GARFIELD COUNTY PIUTE COUNTY RICH COUNTY SANPETE COUNTY STATE RECORD COUNT= 46 UTAH 24 7- UTAH U . S . DEPARTMENT ELIGI3LE OF T H E GOVERNMENTS TREASURY LISTING STATE OF VERMONT CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME ALBANY VILLAGE (ORLEANS C O U N T Y ) AL60RG TOWN (GRAND ISLE C O U N T Y ) A L B L R b V I L L A G E ( G R A N D ISLE C O U N T Y ) A R L I N G T O N TOWN ( B E N N I N G T O N C O L N T Y ) ATHENS TOWN (WINDHAM C O U N T Y ) B A K E R S F I E L D TOWN ( F R A N K L I N C O U N T Y ) B A L T I M O R E TOWN ( W I N O S O R C O U N T Y ) BARNET TOWN (CALEDONIA C O U N T Y ) BARTON TOWN (ORLEANS C O U N T Y ) BARTON VILLAGE (ORLEANS C O U N T Y ) BELLOWS FALLS VILLAGE (WINDHAM C O U N T Y ) BENNINGTON TOWN (BENNINGTON C C U N T Y ) BENSON TOWN (RUTLAND C O U N T Y ) B E R K S H I R E TOWN ( F R A N K L I N C O U N T Y ) BLOCMFIELD TOWN (ESSEX C O U N T Y ) B R A N D O N TOWN ( R U T L A N D C O U N T Y ) BRATTLEBORG TOWN (WINDHAM C O U N T Y ) 3 R O W N I N G T O N TOWN ( O R L E A N S C O U N T Y ) CANAAN TUWN (ESSEX C O U N T Y ) C A S T L E T O N TOWN ( R L T L A N D C O U N T Y ) C A V E N C I S H TOWN ( W I N D S O R C O U N T Y ) C H E S T E R TOWN ( W I N O S G R C O U N T Y ) CHITTENDEN TOWN (RUTLAND C O U N T Y ) C L A R E N D O N TOWN ( R U T L A N D C O U N T Y ) U A N B Y TGWN ( R U T L A N D C O U N T Y ) DERBY CENTER VILLAGE (ORLEANS C O U N T Y ) DERBY LINE VILLAGE ( O R L E A N S C C U N T Y ) DCRSET TOWN (BENNINGTON COUNTY) ENOSBURG FALLS VILLAGE (FRANKLIN C O U N T Y ) E N O S B U R G TOWN ( F R A N K L I N C O U N T Y ) FAIR H A V E N TOWN ( R U T L A N D C O U N T Y ) F A I R F A X TOWN ( F R A N K L I N C O U N T Y ) F A I R F I E L D TOWN ( F R A N K L I N C O U N T Y ) F L E T C H E R TOWN ( F R A N K L I N C O U N T Y ) F R A N K L I N TOWN ( F R A N K L I N C O U N T Y ) G E O R G I A TOWN ( F R A N K L I N C O U N T Y ) G R A F T O N TOWN ( W I N D H A M C O U N T Y ) G U I L D H A L L TOwN ( E S S E X C O U N T Y ) H A R D W I C K TOWN ( C A L E D O N I A C O U N T Y ) H I G H G A T E TOWN ( F R A N K L I N C O U N T Y ) H U B b A R D T O N TOWN ( R U T L A N D C O U N T Y ) IRA TOWN ( R U T L A N D C O U N T Y ) ISLE LA M O T T E TOWN ( G R A N D ISLE C O U N T Y ) JAY TGWN ( O R L E A N S C O U N T Y ) VERMONT -243- VERMONT FOLLOWING U - S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING LANOGROVE TOWN (BENNINGTON COUNTY) LEMINGTON TOWN (ESSEX C O U N T Y ) LCNOCNOERRY TOWN (WINDHAM COUNTY) LUOLOW TOWN (WINOSOR C O U N T Y ) LUDLOW VILLAGE (WINOSOR COUNTY) MENOON TOWN (RUTLAND C O U N T Y ) MIDDLETOWN SPRINGS TOWN (RUTLANO C O U N T Y ) MONTGOMERY TOWN (FRANKLIN CCUNTY) MOUNT HCLLY TOWN (RUTLAND COUNTY) N WESTMINSTER VILLAGE (WINDHAM C O U N T Y ) NEWFANE TOWN (WINDHAM C O U N T Y ) NEWFANE VILLAGE (WINOHAM COUNTY) NEWPORT CITY (ORLEANS C O U N T Y ) NCRTH 3ENNINGT0N VILLAGE (BENNINGTON COUNTY) NORTH HERO TOWN (GRANO ISLE CCUNTY) ORLEANS VILLAGE (ORLEANS COUNTY) PAWLET TOWN (RUTLAND C O U N T Y ) PERKINSVILLE VILLAGE (WINOSCR C O U N T Y ) PERU TOWN (BENNINGTON COUNTY) PITTSFIELD TOWN (RUTLANO COUNTY) PCULTNEY TOWN (RUTLAND C O U N T Y ) PCULTNEY VILLAGE (RUTLANO CCUNTY) POWNAL TOWN (BENNINGTON COUNTY) PROCTOR TOWN (RUTLANO COUNTY) PROCTORSVILLE VILLAGE (WINOSOR C O U N T Y ) PUTNEY TOWN (WINOHAM C O U N T Y ) REAOINb TOWN (WINCSCR C O U N T Y ) REAOSBORO TOWN (BENNINGTON COUNTY) REA0S60R0 VILLAGE (BENNINGTCN COUNTY) RICHFORO VILLAGE (FRANKLIN COUNTY) ROCKINGHAM TOWN (WINOHAM COUNTY) RUPERT TOWN (BENNINGTON COUNTY) RUTLANO CITY (RUTLAND C O U N T Y ) SANOGATE TOWN (BENNINGTON COUNTY) SEARSBURG TOWN (BENNINGTON COUNTY) SHAFTSBURY TOwN (BENNINGTON CCUNTY) SHELOCN TOWN (FRANKLIN COUNTY) SHERBURNE TOWN (RUTLANO COUNTY) SHREWSBURY TOWN (RUTLANO COUNTY) SPRINGFIELD TOWN (WINDSOR COUNTY) ST ALBANS CITY (FRANKLIN COUNTY) ST ALBANS TOWN (FRANKLIN COUNTY) ST JOHNSBURY TOWN (CALEDONIA COUNTY) STAMFORD TOWN (BENNINGTON CCUNTY) SUDBURY TOWN (RUTLAND C O U N T Y ) SUNDERLAND TOWN (BENNINGTON CCUNTY) TINMOUTH TOWN (RUTLANO COUNTY) TROY TOWN (GRLEANS COUNTY) WALLINGFORO TOWN (RUTLANO COUNTY) WEATHERSFIELD TOWN (WINDSOR CCUNTY) VERMONT 24 9- VERMONT U . S . DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING WELLS TOWN (RUTLANO COUNTY) WEST HAVEN TUWN (RUTLAND COUNTY) WEST RUTLANO TOWN (RUTLANO COUNTY) WEST WINOSOR TOWN (WINDSOR COLNTY) WESTMINSTER TOWN (WINDHAM COUNTY) WESTMINSTER VILLAGE (WINDHAM COUNTY) WESTON TOWN (WINDSOR C O U N T Y ) WINDHAM TOWN (WINDHAM C O U N T Y ) WINDSCR TOWN (WINCSCR C O U N T Y ) WINHALL TOWN (BENNINGTON COUNTY) WOODFORD TOWN (BENNINGTON COUNTY) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES BENNINGTON COUNTY FRANKLIN COUNTY GRAND ISLE COUNTY RUTLAND COUNTY WINDHAM COUNTY WINOSOR COUNTY STATE RECCRO COUNT= 111 VERMONT -250 VERMONT U . S . OEPARTMENT OF THE ELIGIBLE GOVERNMENTS LISTING STATE OF VIRGINIA CITIES* TCWNS ANO TOWNSHIPS WITH CCUNTY NAME FOLLOWING ALBERTA TOWN (BRUNSWICK COUNTY) BLACKSTONE TOWN (NOTTOWAY C O U N T Y ) B C Y C E TOWN ( C L A R K E C O U N T Y ) BRODNAX TOWN ( * B R L N S W I C K C O U N T Y ) BUENA V I S T A C I T Y BURKEVILLE TOWN (NOTTOWAY COUNTY) CAPE C H A R L E S T O W N ( N O R T H A M P T O N C O U N T Y ) C H A R L O T T E TOWN ( C H A R L O T T E C O U N T Y ) C H E R I T O N TOWN ( N O R T H A M P T O N C O U N T Y ) C H I L H C w I E TCWN ( S M Y T H C O U N T Y ) COVINGTON CITY DANVILLE CITY O E N D R L N TOWN ( S U R R Y C O U N T Y ) O R A K E S B R A N C H TOWN ( C H A R L O T T E C O U N T Y ) EDINBURG T O W N ( S H E N A N D O A H C O U N T Y ) FLOYD TCWN ( F L O Y D C O U N T Y ) GLASGGw TOWN ( R O C K B R I D G E C O U N T Y ) GLEN LYN TOWN ( G I L E S C O U N T Y ) G C R D C N S V I L L E T O W N (ORANGE C O U N T Y ) GOSHEN T O W N ( R O C K B R I D G E C O U N T Y ) IRON GATE TOWN ( A L L E G H A N Y C O U N T Y ) K E Y S V I L L E TOWN ( C H A R L O T T E C O U N T Y ) L A W R E N C E V I L L E TOWN ( B R U N S W I C K C O U N T Y ) LEXINGTON CITY MARION T O W N ( S M Y T H C O U N T Y ) MOUNT J A C K S G N TOWN ( S H E N A N D O A H C O U N T Y ) NARPOWS TOWN ( G I L E S C O U N T Y ) NASSAWADOX TOWN ( N O R T H A M P T O N C O U N T Y ) NEW MARKET TOWN ( S H E N A N D O A H C C U N T Y ) •PAMPLIN T O w N ( • A P P O M A T T O X C G U N T Y ) PEMBROKE TOWN ( G I L E S C O U N T Y ) • PETERSBURG CITY PHOENIX TCWN ( C H A F L O T T E C O U N T Y ) RAOFGRO C I T Y RICH CREEK TOWN ( G I L E S C O U N T Y ) SALTVILLE TOWN (•SMYTH C O U N T Y ) SCUTH B O S T O N C I T Y STANLEY TOWN ( P A G E C O U N T Y ) STONY C R E E K TOWN ( S U S S E X C O U N T Y ) TOMS BROOK TOWN ( S H E N A N D O A H C C U N T Y ) VICTORIA TOWN ( L U N E N B U R G C O U N T Y ) W A K E F I E L D TOWN ( S U S S E X C O U N T Y ) WAVERLY TOWN ( S U S S E X C O U N T Y ) WAYNESBCRU CITY VIRGINIA -251- VIRGINIA TREASURY U.S. OEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING WOODSTOCK TOWN (SHENANOOAH COLNTY) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES ALLEGHANY COUNTY BATH COUNTY BLAND COUNTY BRUNSWICK COUNTY BUCKINGHAM COUNTY CARROLL COUNTY CHARLOTTE CCUNTY FLOYD COUNTY GILES COUNTY GREENSVILLE COUNTY HIGHLAND COUNTY KING AND QUEEN C O U N T Y LUNENBURG COUNTY NCRTHAMPTUN COUNTY NORTHUMBERLAND COUNTY NCTTOWAY C O U N T Y PATRICK COUNTY RICHMOND COUNTY ROCKBRIDGE COUNTY SHENANOOAH COUNTY SMYTH C O U N T Y SURRY C O U N T Y SUSSEX C O U N T Y STATE RECORD COUNT= 6d VIRG I M A 252 VIRGINIA U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF WASHINGTON CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY NAME ABERDEEN CITY (GRAYS HARBOR CCUNTY) •ALGONA CITY (KING COUNTY) •ARLINGTON CITY (SNOHOMISH COUNTY) •AUBURN CITY (KING COUNTY) •BLACK OIAMOND TOWN (KING COUNTY) •BONNEY LAKE TOWN (PIERCE COUNTY) •BOTHELL CITY (KING C O U N T Y ) BREMERTON CITY (KITSAP C O U N T Y ) •BRIER CITY (SNOHOMISH C O U N T Y ) •BUCKLEY CITY (PIERCE C O U N T Y ) •CARBONADO TOWN (PIERCE CUUNTY) •CARNATION TOWN (KING C O U N T Y ) • CHENEY CITY (SPOKANE C O U N T Y ) CLE ELUM CITY (KITTITAS COUNTY) COLLEGE PLACE TOWN (WALLA WALLA COUNTY) COULEE CITY TOWN (GRANT COUNTY) •DARRINGTON TOWN (SNOHOMISH COLNTY) DAYTON CITY (COLUMBIA COUNTY) •DES MGINES CITY (KING C O U N T Y ) •OUPONT CITY (PIERCE C O U N T Y ) •OUVALL TOWN (KING C O U N T Y ) •EDMONOS CITY (SNOHOMISH COUNTY) ELECTRIC CITY (GRANT C O U N T Y ) ELLENSBURG CITY (KITTITAS COUNTY) •ENUMCLAW CITY (KING C O U N T Y ) EPHRATA CITY (GRANT C O U N T Y ) •EVERETT CITY (SNOHOMISH COUNTY) •FIFE TUWN (PIERCE COUNTY) GEORGE CITY (GRANT C O U N T Y ) •GOLD BAR TOWN (SNCHOMISH COUNTY) •GRANGER CITY (YAKIMA C O U N T Y ) •GRANITE FALLS TGWN (SNOHOMISH COUNTY) HARTLINE TOWN (GRANT C O U N T Y ) HOQUIAM CITY (GRAYS HAR80R COUNTY) •INOEX TOWN (SNOHOMISH C G U N T Y ) IGNE TOWN (PENO OREILLE C O U N T Y ) •ISSAQUAH CITY (KING C O U N T Y ) KALAMA TOWN (COWLITZ C O U N T Y ) KELSO CITY (COWLITZ C O U N T Y ) •KENT CITY (KING CCUNTY ) KITTITAS TOWN (KITTITAS COUNTY) LA CONNER TOWN (SKAGIT COUNTY) •LAKE FOREST PARK CITY (KING CCUNTY) •LAKE STEVENS TOWN (SNOHOMISH COUNTY) WASHINGTON -253- WASHINGTON FOLLOWING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING LEAVENWORTH CITY (CHELAN COUNTY) L Y M A N TOWN ( S K A G I T C O U N T Y ) •LYNNWCOD CITY (SNCHOMISH C O U N T Y ) •MARYSVILLE CITY (SNOHOMISH COLNTY) MATTAWA TGWN ( G R A N T C O U N T Y ) MC C L E A R Y TOWN ( G R A Y S H A R B O R C O U N T Y ) •MEDICAL LAKE TOWN (SPOKANE COLNTY) •MONROE CITY (SNOHOMISH C O U N T Y ) MOSES LAKE C I T Y (GRANT C O U N T Y ) • M O U N T L A K E T E R R A C E CITY ( S N O H O M I S H C O U N T Y ) • MUKILTEG C I T Y ( S N O H O M I S H C O U N T Y ) N O R T H B O N N E V I L L E TOWN ( S K A M A N I A C O U N T Y ) NCRTHPORT CITY (STEVENS C O U N T Y ) O A K V I L L E TOWN ( G R A Y S H A R 3 0 R C C U N T Y ) OROVILLE TOWN (OKANOGAN C O U N T Y ) • ORTINb TOWN (PIERCE C O U N T Y ) • P A C I F I C TOWN ( K I N G C O U N T Y ) PORT O R C H A R D C I T Y ( K I T S A P C O U N T Y ) PORT T Q W N S E N D CITY ( J E F F E R S O N C O U N T Y ) •PUYALLUP CITY (PIERCE C O U N T Y ) QUINCY TOWN (GRANT C O U N T Y ) RAYMGNO CITY (PACIFIC C G U N T Y ) •RENTON CITY (KING C O U N T Y ) RCSLYN CITY ( K I T T I T A S C O U N T Y ) •RGY CITY ( P I E R C E C O U N T Y ) • SEATTLE C I T Y ( K I N G C O U N T Y ) • S K Y K O M I S H TOWN (KING C O U N T Y ) •SNOHOMISH CITY (SNOHOMISH C O U N T Y ) • S N O C U A L M I E TOWN (KING C O U N T Y ) S C U T H BENO G I T Y ( P A C I F I C C O U N T Y ) • S C U T H P R A I R I E TOWN ( P I E R C E C O U N T Y ) •SPOKANE CITY (SPOKANE C O U N T Y ) •STANWCQD CITY (SNCHOMISH C O U N T Y ) STARBUCK C I T Y ( C O L U M B I A C G U N T Y ) •SULTAN TOWN (SNOHOMISH C O U N T Y ) • SUMNER C I T Y ( P I E R C E C O U N T Y ) • TACOMA C I T Y ( P I E R C E C O U N T Y ) T G L E D O TOWN ( L E W I S C O U N T Y ) • T O P P E M S H C I T Y (YAKIMA C O U N T Y ) •TUKWILA C I T Y (KING C O U N T Y ) T W I S P TOWN ( O K A N O G A N C G U N T Y ) WALLA WALLA C I T Y (WALLA WALLA C O U N T Y ) w A S H T U C N A TOWN ( A D A M S C O U N T Y ) W H I T E S A L M O N TOWN ( K L I C K I T A T C O U N T Y ) • W I L K E S O N TOWN ( P I E R C E C G U N T Y ) W I L S O N C R E E K T O W N (GRANT C O U N T Y ) •YAKIMA C I T Y (YAKIMA C O U N T Y ) WASHINGTON -254- WASHINGTON U . 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OEPARTMENT ELIGIBLE UMNCCRPORATED OF THE GOVERNMENTS AREAS OF THE FOLLOWING TREASURY LISTING COUNTIES GRAYS HARBOR COUNTY JEFFERSON COUNTY •KING COUNTY KITTITAS COUNTY PACIFIC COUNTY •PIERCE COUNTY •SNOHOMISH COUNTY WALLA WALLA COUNTY STATE RECORO COUNT= 99 WASHINGTON 255 WASHINGTON U.S. OEPARTMENT ELIGIBLE OF T H E GOVERNMENTS TREASURY LISTING STATE OF WEST VIRGINIA CITIES* TOWNS AND T O W N S H I P S WITH CCUNTY NAME FOLLOWING A D D I S O N TOWN ( W E B S T E R C O U N T Y ) ALBRIGHT TOWN (PRESTON C O U N T Y ) ALDERSON TOWN (•GREENBRIER C O U N T Y ) ANAWALT TOWN ( M C D O W E L L C O U N T Y ) ANMCOPE TOWN ( H A R R I S O N C O U N T Y ) A N S T E G TOWN ( F A Y E T T E C O U N T Y ) AUBURN TOWN (RITCHIE C O U N T Y ) 8ARRACKVILLE TOWN (MARION COUNTY) BATH TOWN ( M O R G A N C O U N T Y ) •BENWOGD CITY (MARSHALL C O U N T Y ) B E V E R L Y TCWN ( R A N C O L P H C O U N T Y ) 8RAMWELL TOWN ( M E R C E R C O U N T Y ) BRANDGNVILLE CORPORATION (PRESTON C O U N T Y ) 3URNSVILLE TOwN (BRAXTON C O U N T Y ) C A I R O TOWN ( R I T C H I E C O U N T Y ) C A M D E N ON G A U L E Y TOWN ( W E B S T E R C O U N T Y ) •CAMERGN CITY (MARSHALL C O U N T Y ) C A S S TOWN ( P O C A h O N T A S C O U N T Y ) •CEREDG TOWN (WAYNE C O U N T Y ) CLARKSBURG CITY (HARRISON CCUNTY) CLAY TOWN ( C L A Y C C U N T Y ) C C W E N TOwN ( W E B S T E R C G U N T Y ) D A V I S TOWN ( T U C K E R C O U N T Y ) OURBIN TOWN (POCAHONTAS C O U N T Y ) • E L I Z A B E T H TOWN ( W I R T C O U N T Y ) E L K I N S C I T Y (RANOCLPH C O U N T Y ) E L L E N b O R O TOWN ( R I T C H I E C O U N T Y ) FAIRMONT CITY (MARION C O U N T Y ) F A I R V I E W TOWN ( M A R I O N C O U N T Y ) F A L L I N G S P R I N G S TCWN ( G R E E N E R I E R C O U N T Y ) F A R M I N G T O N TOWN ( M A R I O N C O U N T Y ) F A Y E T T E V I L L E TOWN ( F A Y E T T E C O U N T Y ) F L A T w C O D S TOWN ( B R A X T C N C O U N T Y ) FLEMINGTON TOWN (TAYLOR C O U N T Y ) • F O R T GAY TOWN (WAYNE C O U N T Y ) F R I E N D L Y TOWN ( T Y L E R C O U N T Y ) G A S S A W A Y TOWN ( B R A X T O N C O U N T Y ) G I L B E R T TOWN ( M I N G O C O U N T Y ) G L E N V I L L E TOWN ( G I L M E R C O U N T Y ) GRAFTON CITY (TAYLOR C O U N T Y ) G R A N T TOWN TOWN ( M A R I O N C O U N T Y ) H A M B L E T O N TOWN ( T L C K E P C O U N T Y ) HAMLIN TOWN (LINCOLN C O U N T Y ) H A R R I S V I L L E TOWN ( R I T C H I E C O U N T Y ) WEST VIRGINIA -256- WEST VIRGINIA U . 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OEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS HARTFORD TOWN (MASON COUNTY) HEDGESVILLE TOWN (BERKELEY COUNTY) HENOERSON TOWN (MASON C O U N T Y ) HENDRICKS TOWN (TUCKER C O U N T Y ) HILLSBORO VILLAGE (POCAHONTAS C O U N T Y ) HINTON CITY (SUMMERS C O U N T Y ) HUNDRED TOWN (WETZEL C O U N T Y ) •HUNTINGTON CITY (•CABELL COUNTY) HUTTONSVILLE TOWN (RANDOLPH CCUNTY) JANE LEW TOWN (LEWIS C O U N T Y ) • KENOVA CITY (WAYNE C O U N T Y ) LAYOPOLIS TOWN (GILMER C O U N T Y ) LEON VILLAGE (MASCN C O U N T Y ) LITTLETON TOWN (WETZEL C O U N T Y ) LOST CREEK TOWN (HARRISCN COUNTY) LUMBERPORT TOWN (HARRISON COUNTY) MANNINGTON CITY (MARION C O U N T Y ) MARLINTON TOWN (PCCAHONTAS COUNTY) MARTINSBURG CITY (BERKELEY COUNTY) MASON TOWN (MASON COUNTY) MATEWAN TOWN (MINGO C O U N T Y ) MATOAKA TOWN (MERCER C O U N T Y ) •MCMECHEN CITY (MARSHALL COUNTY) MEADOW BRIDGE TOWN (FAYETTE CCUNTY) MIDOLEBOURNE TOWN (TYLER COUNTY) MILL CREEK TOWN (RANDOLPH COUNTY) MONONGAH TOWN (MARION C C U N T Y ) MONTGOMERY CITY (•FAYETTE COUNTY) MCNTROSE CORPORATION (RANDOLPH C O U N T Y ) MCRGANTOWN CITY (MONONGALIA CCUNTY) •MOUNDSVILLE CITY (MARSHALL COUNTY) MCUNT HOPE CITY (FAYETTE COUNTY) NEW HAVEN TOWN (MASCN C O U N T Y ) NEWBURG TOWN (PRESTON C C U N T Y ) NUTTER FORT TOWN (HARRISON COUNTY) OAKVALE TCWN (MERCER C O U N T Y ) OSAGE TOWN (MONONGALIA C O U N T Y ) PAOEN CITY CITY (•WETZEL COUNTY) PARSONS CITY (TUCKER C O U N T Y ) PAW PAW TOwN (MORGAN C O U N T Y ) PAX TOWN (FAYETTE COUNTY) PENNSBORC CITY (RITCHIE COUNTY) PETERSTOWN TOWN (MONROE COUNTY) PIEDMONT OITY (MINERAL COUNTY) PINE GROVE TOWN (WETZEL COUNTY) POINT PLEASANT CITY (MASON COUNTY) PULLMAN TOWN (RITCHIE C C U N T Y ) QUINWOOO TOWN (GREENBRIER CCUNTY) RAINELLE TOWN (GREEN8RIER COUNTY) REEDY TOWN (ROANE COUNTY) U «EST VIRGINIA -257- WEST VIRGINIA LISTING U . 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OEPARTMENT ELIGIBLE UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES WEST VIRGINIA -256- WEST VIRGINIA THE GOVERNMENTS RICHWCOO CITY (NICHOLAS COUNTY) RIDGELEY TOWN ( M I N E R A L C O U N T Y ) RIPLEY CITY (JACKSON C G U N T Y ) R I V E S V I L L E TOWN ( M A R I O N C O U N T Y ) RCNCEVERTE CITY (GREENBRIER C C U N T Y ) R O W L E S B U R G TOWN ( P R E S T O N C O U N T Y ) SALEM CITY ( H A R R I S O N C O U N T Y ) S M I T H E R S C I T Y (•FAYETTE C O U N T Y ) S M I T H F I E L D TOWN ( W E T Z E L C O U N T Y ) SPENCER C I T Y ( R O A N E C O U N T Y ) S T O N E W G O D TOwN ( H A R R I S O N C O U N T Y ) SUTTON TOWN ( B R A X T O N C O U N T Y ) THOMAS TOWN (TUCKER C O U N T Y ) THURMOND TOWN ( F A Y E T T E C O U N T Y ) TOWN HARMAN ( R A N O C L P H C O U N T Y ) T U N N E L T O N TOWN ( P F E S T O N C O U N T Y ) U N I C N TOWN ( M O N R O E C O U N T Y ) •WAYNE TOWN (WAYNE C O U N T Y ) WEST UNION TOWN ( C O D O R I O G E C O U N T Y ) WESTON C I T Y ( L E W I S C O U N T Y ) W I L L I A M S O N C I T Y (MINGO C O U N T Y ) W O M E L S D O R F F TOWN ( R A N O O L P H C O U N T Y ) W C R T H I N G T O N TOWN ( M A R I O N C O U N T Y ) BERKELEY COUNT Y BRAXTON C O U N T Y •CABELL COUNTY CALHOUN COUNTY CLAY C O U N T Y • C O U N T Y OF OHIO DODDRIDGE COUNTY FAYETTE COUNTY GILMER COUNTY GRANT COUNTY GREENBRIER COUNTY HARRISON C O U N T Y JACKSGN C O U N T Y LEWIS COUNTY LINCOLN COUNTY MARION C O U N T Y • MARSHALL C O U N T Y MASON C O U N T Y MINGO C C U N T Y MONONGALIA COUNTY MONROE C O U N T Y MORGAN C O U N T Y PENDLETON COUNTY PCCAHONTAS COUNTY OF TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING PRESTON COUNTY RANDOLPH COUNTY RITCHIE COUNTY RCANE COUNTY SUMMERS COUNTY TAYLOR COUNTY TUCKER COUNTY TYLER COUNTY •WAYNE CCUNTY WEBSTER COUNTY WETZEL COUNTY •WIRT COUNTY •WOOO COUNTY STATE RECORO COUNT= 154 V WEST VIRGINIA 259- WEST VIRGINIA U.S. OEPARTMENT ELIGIBLE OF THE GOVERNMENTS TREASURY LISTING STATE OF WISCONSIN CITIES* TOWNS AND TOWNSHIPS WITH CCUNTY NAME AGENDA TOWN (ASHLANO C O U N T Y ) A H N A P E E TCWN ( K E W A U N E E C O U N T Y ) AKAN TOWN ( R I C H L A N D C O U N T Y ) ALGGMA C I T Y ( K E W A U N E E C O U N T Y ) ALMA TOWN ( B U F F A L O C O U N T Y ) ALVIN TOWN ( F O R E S T C O U N T Y ) A N O E R S U N TGWN ( 6 U F N E T T C u U N T Y ) A N D E R S O N TOWN ( I R O N C O U N T Y ) ANGELC TOWN (MONRCE C O U N T Y ) ARENA TOWN (IUWA C O U N T Y ) A R G C N N E TOWN ( F O R E S T C O U N T Y ) A R G Y L L TOWN ( L A F A Y E T T E C O U N T Y ) ARGYLE VILLAbE (LAFAYETTE C O U N T Y ) A R L I N G T O N TOWN ( C O L U M B I A C O U N T Y ) ARMSTRONG CREEK (FOREST C O U N T Y ) • A R T H U R TOWN ( C H I P P E W A C O U N T Y ) A S H F G w O TOWN ( F O N C DU LAC C C U N T Y ) ASHLAND C I T Y ( A S H L A N D C O U N T Y ) A S H L A N D TUwN ( A S H L A N D C C U N T Y ) ATLANTA TOWN (RUSK C O U N T Y ) • A U B U R N TOWN ( C H I P P E W A C O U N T Y ) AURORA TOWN ( F L O R E N C E C O U N T Y ) AURORA T O W N ( T A Y L C R C O U N T Y ) AURORA T O w N ( W A U S H A R A C O U N T Y ) AVOCA V I L L A G E (IOWA C O U N T Y ) AVON TOWN (ROCK C C U N T Y ) B A G L E Y TOWN ( O C O N T O C O U N T Y ) B A R A B G O C I T Y (SAUK C O U N T Y ) B A R A B C O TOWN (SAUK C O U N T Y ) B A R K S O A L E TOWN ( B A Y F I E L O C O U N T Y ) B A R N E S TOWN ( B A Y F I E L O C O U N T Y ) B A R R O N E T T TOWN ( W A S H 3 U R N C O U N T Y ) 3ASHAW T O W N ( W A S H B U R N C O U N T Y ) BASS LAKE TGWN ( W A S H 3 U R N C O U N T Y ) BAYFIELD CITY (BAYFIELO COUNTY) B A Y F I E L D TOWN ( G A Y F I E L D C O U N T Y ) BAYVIEW TOWN ( B A Y F I E L D C O U N T Y ) BEAR CREEK TOWN (SAUK C O U N T Y ) BEAR CREEK TGWN ( W A U P A C A C O U N T Y ) B E A V E R B R O O K TOWN ( W A S H B U R N C C U N T Y ) SELL C E N T E R V I L L A G E ( C R A W F O R D C O U N T Y ) BELL TOWN ( B A Y F I E L O C O U N T Y ) BELLE PLAINE TOWN (SHAWANO C O L N T Y ) BELOIT C I T Y (RGCK C O U N T Y ) WISCONSIN -260- WISCONSIN FOLLOWING U . 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DEPARTMENT ELIGIBLE OF THE TREASURY GOVERNMENTS LISTING BELVIOERE TOWN (BUFFALO COUNTY) BENTON TOWN (LAFAYETTE C O U N T Y ) BENTON VILLAGE (LAFAYETTE COUNTY) BERLIN CITY (•GREEN LAKE COUNTY) BERLIN TOWN (MARATHON C O U N T Y ) BIG BEND TOWN (RUSK C O U N T Y ) BIG FALLS TOWN (RUSK C O U N T Y ) BIG FALLS VILLAGE (WAUPACA COUNTY) BIRCHWOOO TCWN (WASHBURN COUNTY) BIRCHWOOD VILLAGE (WASHBURN COUNTY) 3LACKWELL TOWN (FOREST C O U N T Y ) BLAINE TOWN (BURNETT C O U N T Y ) BLANCHAROVILLE VILLAGE (•LAFAYETTE COUNTY) BLOCM TOWN (RICHLANO C O U N T Y ) •BLOOMER CITY (CHIPPEWA C O U N T Y ) BLOOMFIELO TOWN (WAUSHARA COUNTY) BRANDON VILLAGE (FOND OU LAC COUNTY) BRAZEAU TOWN (OCONTO C O U N T Y ) BFIGHAM TOWN (IOWA COUNTY) BRIGHTON TOWN (MARATHON COUNTY) BROKAW VILLAGE (MARATHON COUNTY) BROGKLYN TOWN (WASHBURN COUNTY) BRUCE VILLAGE (RUSK C O U N T Y ) BUENA VISTA TOWN (RICHLAND COUNTY) BUFFALO TOWN (MARCUETTE CUUNTY) BUTTERNUT VILLAGE (ASHLAND COUNTY) CABLE TOWN (3AYFIELD C O U N T Y ) CABLE VILLAGE (BAYFIELO COUNTY) •CAOCTT VILLAGE (CHIPPEWA COUNTY) CALEDONIA TOwN (CCLUMBIA COUNTY) CANTON TOWN (BUFFALO C O U N T Y ) CAREY TOWN (IRON C O U N T Y ) CARLTON TOWN (KEWAUNEE COUNTY) CASCACE VILLAGE (SHEBOYGAN COLNTY) CASCO TOWN (KEWAUNEE C O U N T Y ) CASCO VILLAGE (KEWAUNEE COUNTY) CASEY TOWN (WASHBURN C O U N T Y ) CASSEL TUWN (MARATHON COUNTY) CASWELL TOWN (FOREST C O U N T Y ) CATC TGWN (MANITOWOC C O U N T Y ) CAZENOVIA VILLAGE (•RICHLANO COUNTY) CEDAR RAPIDS TOWN (RUSK COUNTY) CENTER TOWN (ROCK COUNTY) CENTURIA VILLAGE (POLK C O U N T Y ) CHILOG TOWN (WASHBURN C O U N T Y ) •CHIPPEWA FALLS CITY (CHIPPEWA COUNTY) CHIPPEWA TOWN (ASHLAND C O U N T Y ) CLAM FALLS TOWN (POLK C O U N T Y ) CLAYTON TOWN (CRAWFORD COUNTY) CLEAR LAKE TOWN (POLK C O U N T Y ) WISCONSIN -261- WISCONSIN U.S. DEPARTMENT ELIGIBLE OF GOVERNMENTS CLEVELAND TGWN (MARATHON COUNTY) C L E V E L A N D TOWN ( T A Y L O R O O U N T Y ) C L I F T C N TOWN ( M O N R O E C O U N T Y ) C L I N T O N TOWN ( V E R N O N C O U N T Y ) CLINTCNVILLE CITY (WAUPACA C O U N T Y ) CLOVER TOWN (6AYFIELD C C U N T Y ) C L Y D E TOWN (IOWA C O U N T Y ) CLYMAN T O W N ( D O D G E C O U N T Y ) CCLOMA T O W N ( W A U S H A R A COUNTY) COLUMBUS CITY (COLUMBIA C O U N T Y ) COMMONWEALTH TOWN ( F L O R E N C E C C U N T Y ) C C N R A T H V I L L A b E (RUSK C O U N T Y ) • COOKS VALLEY TOWN (CHIPPEWA C C U N T Y ) C O O N TOWN ( V E R N O N C O U N T Y ) •CORNELL CITY (CHIPPEWA C O U N T Y ) CGUDERAY VILLAGE (SAWYER C O U N T Y ) C O U R T L A N D TOWN ( C C L U M B I A C O U N T Y ) CRANDGN CITY (FOREST C O U N T Y ) C R A N D C N TOWN ( F O R E S T C O U N T Y ) C R O S S TOWN ( B U F F A L O C O U N T Y ) CRYSTAL LAKE TOWN (MARQUETTE C O U N T Y ) C R Y S T A L TOWN ( W A S H B U R N C O U N T Y ) OARIEN TUWN (WALWORTH C O U N T Y ) DARLINGTON CITY (LAFAYETTE COUNTY) O A R L I N G T O N TOWN ( L A F A Y E T T E C O L N T Y ) DAY TOWN ( M A R A T H O N C O U N T Y ) DAYTON TOWN (RICHLAND C G U N T Y ) DE SOTO V I L L A G E (•VERNON C O U N T Y ) D E E R F I E L D TCWN ( W A U S H A R A C O U N T Y ) DEKGRRA T O w N ( C O L L M E I A C O U N T Y ) DELAVAN CITY (WALWORTH C O U N T Y ) D E L A V A N TOwN ( W A L W O R T H C O U N T Y ) D E L L O N A TOWN (SAUK C O U N T Y ) •DELMAR TOWN (CHIPPEWA C O U N T Y ) D E L T A TOWN ( B A Y F I E L D C O U N T Y ) D E L T G N TOWN ( S A U K C O U N T Y ) D E W E Y TOWN (RUSK C O U N T Y ) D C D G E V I L L E C I T Y (IOWA C C U N T Y ) D O D G E V I L L E T O W N (IOWA C O U N T Y ) D O U G L A S TOWN ( M A R Q U E T T E C O U N T Y ) O O V E R TOWN ( B U F F A L O C O U N T Y ) DOYLESTCWN VILLAGE (COLUMBIA COUNTY) D R U M M O N G TOWN ( B A Y F I E L D C O U N T Y ) DUPGNT TOWN (WAUPACA C O U N T Y ) EAGLE RIVER CITY (VILAS C O U N T Y ) E A G L E TOWN ( R I C H L A N D C O U N T Y ) EASTMAN V I L L A G E ( C R A W F O R D C C U N T Y ) EASTON TOWN (MARATHON C C U N T Y ) EAU P L E I N E T O W N ( M A R A T H O N C O U N T Y ) • E D S C N TOWN ( C H I P P E W A C O U N T Y ) WISCONSIN -262- WISCONSIN THE TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS EILEEN TOWN (BAYFIELD COUNTY) ELBA TOWN (OODGE C O U N T Y ) ELOERON VILLAGE (MARATHON COUNTY) ELDCRAOO TOWN (FOND OU LAC COUNTY) ELK GROVE TOWN (LAFAYETTE COUNTY) EMMET TOWN (DOOGE COUNTY) EMMET TOWN (MARATHON C O U N T Y ) EMPIRE TOWN (FOND DU LAC COUNTY) ENDEAVOR VILLAGE (MARQUETTE CCUNTY) •ESTELLA TOWN (CHIPPEWA C O U N T Y ) EVERGREEN TOWN (WASHBURN COUNTY) EXCELSIOR TOWN (SAUK C O U N T Y ) FAIRBANKS TOWN (SHAWANO COUNTY) FAIRFIELO TOWN (SAUK C O U N T Y ) FALL RIVER VILLAGE (COLUMBIA COUNTY) FARMINGTON TOWN (POLK C O U N T Y ) FAYETTE TOWN (LAFAYETTE COUNTY) FENCE TOWN (FLORENCE C O U N T Y ) FENWOOD VILLAGE (MARATHON COUNTY) FERN TOWN (FLORENCE C C U N T Y ) FLAMBEAU TOWN (RUSK C O U N T Y ) FOOTVILLE VILLAGE (ROCK COUNTY) FOREST TOWN (RICHLAND C O U N T Y ) FCREST TOWN (VERNCN C O U N T Y ) FCRT WINNEBAGO TOWN (COLUMBIA C O U N T Y ) FOUNTAIN CITY CITY (BUFFALO CCUNTY) FOUNTAIN PRAIRIE TOWN (COLUMBIA COUNTY) FOX LAKE CITY (OOCGE C O U N T Y ) FOX LAKE TOWN (OOCGE C O U N T Y ) FRANKLIN TOWN (KEWAUNEE COUNTY) FRANKLIN TOWN (SAUK C O U N T Y ) FRANZEN TOWN (MARATHON COUNTY) FREEDCM TOWN (FOREST C O U N T Y ) FREEDOM TOWN (SAUK C O U N T Y ) FREEMAN TOWN (CRAWFORD C O U N T Y ) FRIESLAND VILLAbE (COLUMBIA CCUNTY) FROG CREEK TOWN (wASHBURN COUNTY) GAYS MILLS VILLAGE (CRAWFORD COUNTY) GENEVA TOWN (WALWORTH COUNTY) GENOA TOWN (VERNON C O U N T Y ) GENOA VILLAbE (VERNON COUNTY) GILLETT CITY (OCONTO C O U N T Y ) GILMANTON TOWN (BUFFALO COUNTY) GINGLES TOWN (ASHLANO COUNTY) GLEN FLORA VILLAGE (RUSK COUNTY) GLENBEULAH VILLAGE (SHE80YGAN COUNTY) GLENDALL TOWN (MONROE C C U N T Y ) •GCETZ TOWN (CHIPPEWA C O U N T Y ) GCODRICH TOWN (TAYLOR C O U N T Y ) GOROON TOWN (ASHLAND C O U N T Y ) WISCONSIN -263- WISCONSIN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF GOVERNMENTS GRANDVIEW TCWN (3AYFIELD COUNTY) G R A N T TOWN ( M O N R O E C O U N T Y ) G R A N T TOWN (RUSK C O U N T Y ) G R A N T TOWN ( S H A W A N O C O U N T Y ) G R A N T S B U R G TOWN C E U P N E T T C O U N T Y ) GRATIOT V I L L A G E ( L A F A Y E T T E C O U N T Y ) G R E E N L A K E T O W N (GREEN L A K E C O U N T Y ) GREEN VALLEY TOWN (MARATHON C C U N T Y ) G R E E N V A L L E Y TOWN ( S H A W A N O C O U N T Y ) G R E E N P U S H TOWN ( S H E B O Y G A N C O U N T Y ) GREENFIELD TOWN (MONROE C O U N T Y ) G R E E N F I E L D T O W N (SAUK C O U N T Y ) G R O V E R TOWN ( T A Y L O R C O U N T Y ) GROW TOWN" (RUSK C C U N T Y ) G U L L LAKE TOWN ( W A S H B U R N C O U N T Y ) GURNEY TOWN (IRON C O U N T Y ) HALSEY TOWN (MARATHON C O U N T Y ) HAMPDEN TOWN ( C C L U M B I A C O U N T Y ) HANCOCK V I L L A G E (WAUSHARA C C U N T Y ) HAROING TOWN ( L I N C O L N C O U N T Y ) HARRIS TOWN (MARQUETTE C O U N T Y ) HAWKINS TOWN (RUSK C O U N T Y ) HAWKINS V I L L A G E (RUSK C O U N T Y ) H E N R I E T T A TOWN ( R I C H L A N O C O U N T Y ) HERMAN TOWN ( S H A W A N O C O U N T Y ) HEWITT TOWN (MARATHON C O U N T Y ) H I G H L A N D TOWN (IOWA C O U N T Y ) H I L E S TOWN ( F O R E S T C O U N T Y ) H O L T O N TOWN ( M A R A T H O N C O U N T Y ) HCLWAY TOWN ( T A Y L O R C O U N T Y ) H O M E S T E A D TOWN ( F L O R E N C E C O U N T Y ) H O N E Y C R E E K TOWN (SAUK C O U N T Y ) H U B B A R D TUWN (RUSK C O U N T Y ) H U G H E S TUWN ( B A Y F I E L D C O U N T Y ) HULL TOWN ( M A R A T H C N C O U N T Y ) HURLEY CITY (IRON C O U N T Y ) H U T C H I N S TUWN (SHAWANO C O U N T Y ) INGRAM V I L L A G E ( RL SK C O U N T Y ) IRON RIVER TOWN ( B A Y F I E L O C C U N T Y ) IRON TON TOWN (SAUK C O U N T Y ) IRONTON V I L L A G E (SAUK C O U N T Y ) ITHACA T O W N ( P I C H L A N O C O U N T Y ) JACOBS TOWN (ASHLAND C O U N T Y ) J A N E S V I L L E TOWN (ROCK C O U N T Y ) J E F F E R S O N TOWN ( M C N R O E C O U N T Y ) J E F F E R S O N TOWN ( V E R N O N C O U N T Y ) J C H N S O N TOWN ( M A R A T H O N C O U N T Y ) J O H N S T O W N TOWN (ROCK C O U N T Y ) KEKOSKEE VILLAGE (OODGE C O U N T Y ) K E L L Y TGWN ( B A Y F I E L D C O U N T Y ) WISCONSIN THE 2b 4- TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS KENOALL TOWN (LAFAYETTE COUNTY) KENDALL VILLAGE (MONROE COUNTY) KEYSTONE TOWN (BAYFIELO COUNTY) KIMBALL TOWN (IRON C O U N T Y ) KINGSTON VILLAGE (6REEN LAKE COUNTY) KNIGHT TOWN (IRON C O U N T Y ) KOSSUTH TOWN (MANITOWOC COUNTY) LA FARGE VILLAGE (VERNON COUNTY) LA FOLLETTE TOWN (BURNETT COUNTY) LA POINTE TOWN (ASHLAND COUNTY) LA VALLE TOWN (SAUK C O U N T Y ) LA VALLE VILLAGE (SAUK C O U N T Y ) LAC DU FLAMBEAU TOWN (VILAS CCUNTY) LADYSMITH CITY (RUSK C O U N T Y ) LAFAYETTE TOWN (MONROE COUNTY) LAKE DELTON VILLAGE (SAUK CCUNTY) LAMONT TOWN (LAFAYETTE C O U N T Y ) LAONA TOWN (FOREST C O U N T Y ) LARRABEE TOWN (WAUPACA C O U N T Y ) LAWRENCE TOWN (RUSK C O U N T Y ) LEBANON TOWN (DODGE C O U N T Y ) LEEDS TOWN (COLUMBIA C O U N T Y ) LENA TOWN (OCONTO COUNTY) LENA VILLAGE (OCONTC C O U N T Y ) LEON TOWN (WAUSHARA C O U N T Y ) LERCY TOWN (DODGE C O U N T Y ) LEWISTON TOWN (COLUMBIA COUNTY) LIBERTY TOWN (MANITOWOC COUNTY) LIBERTY TOWN (VERNON C O U N T Y ) LIMA TOWN (ROCK C C U N T Y ) LIMA TOWN (SHEBOYGAN C O U N T Y ) LIME RIOGE VILLAGE (SAUK COUNTY) LINCOLN TOWN (BAYFIELD C O U N T Y ) LINCOLN TOWN (BUFFALO COUNTY) LINCOLN TOWN (BURNETT C O U N T Y ) LINCOLN TOWN (FOREST C O U N T Y ) LINCOLN TOWN (KEWAUNEE COUNTY) LINOEN TOWN (IOWA COUNTY) LINOEN VILLAGE (IGWA C O U N T Y ) LITTLE RIVER TOWN (OCONTO COUNTY) LITTLE WOLF TOWN (WAUPACA COUNTY) LCDI CITY (COLUMBIA C O U N T Y ) LCHRVILLE VILLAGE (WAUSHARA CCUNTY) LONG LAKE TOWN (WASHBURN COUNTY) LCWVILLE TOWN (COLUMBIA COUNTY) LUBLIN VILLAGE (TAYLOR COUNTY) LLCK VILLAGE (POLK COUNTY) LUXEMBURG TOWN (KEwAUNEE COUNTY) LYNXVILLE VILLAbE (CRAWFORD CCUNTY) MACKFORD TOWN (GREEN LAKE CCUNTY) WISCONSIN -265- WISCONSIN TREASURY LISTING U . 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OEPARTMENT ELIGIBLE OF THE GOVERNMENTS MAINE TOWN (MARATHON COUNTY) MANITCWOC TOWN (MANITOWOC COUNTY) MAPLE VALLEY TOWN (OCONTO COUNTY) MAPLEHURST TOWN (TAYLOR COUNTY) MARATHON TOWN (MARATHON COUNTY) MARCELLON TCWN (CCLUMBIA C O U N T Y ) MARENGO TOWN (ASHLAND C O U N T Y ) MARQUETTE TOWN (GREEN LAKE COLNTY) MARSHALL TOWN (RICHLANO COUNTY) MASON TOWN (3AYFIELD C O U N T Y ) MASON VILLAGE (BAYFIELO COUNTY) MATTESON TOWN (WAUPACA COUNTY) MATTOON VILLAGE (SHAWANO COUNTY) MAXVILLE TOWN (BUFFALO C O U N T Y ) MCKINLEY TOWN (POLK C O U N T Y ) MCKINLEY TOWN (TAYLOR COUNTY) MELLEN CITY (ASHLAND C O U N T Y ) MELVINA VILLAGE (MONROE COUNTY) MERRILL CITY (LINCOLN C C U N T Y ) MERRILLAN VILLAGE (JACKSON COUNTY) MERRIMAC TOWN (SAUK C O U N T Y ) MERRIMAC VILLAGE (SAUK COUNTY) MIFFLIN TOWN (IOWA COUNTY) MILTON TOWN (BUFFALO C O U N T Y ) •MILWAUKEE CITY (MILWAUKEE COUNTY) MINERAL POINT TOWN (IOWA COUNTY) MINCNG TOWN (WASHBURN C O U N T Y ) MINCNG VILLAGE (WASHBURN COUNTY) MISHIGOT TOWN (MANITOWOC COUNTY) MQDENA TOWN (BUFFALO C O U N T Y ) MOLITOR TOWN (TAYLOR C O U N T Y ) MONDOVI CITY (BUFFALO C O U N T Y ) MONTANA TOWN (BUFFALO C C U N T Y ) MONTELLO CITY (MARQUETTE COUNTY) MONTREAL CITY (IRON C O U N T Y ) MORRIS TOWN (SHAWANO C O U N T Y ) MCRSE TOWN (ASHLAND C O U N T Y ) MOSCOW TOWN (IOWA COUNTY) MCSEL TOWN (SHEBOYGAN C O U N T Y ) MT CALVARY VILLAGE (FC NO DU LAC C O U N T Y ) MURRY TOWN (RUSK COUNTY) NAMAKAGON TOWN (BAYFIELO COUNTY) NASHVILLE TOWN (FOREST COUNTY) NAVARINO TOWN (SHAWANC COUNTY) NESHKGRu TOWN (MARQUETTE C O U N T Y ) NEVA TOWN (LANGLADE C O U N T Y ) NEW DIGGINGS TOWN (LAFAYETTE COUNTY) NEW LYME TOWN (MONRCE C O U N T Y ) NEWARK TOWN (ROCK COUNTY) NEWPORT TOWN (COLOMBIA C O U N T Y ) WISCONSIN -266- WISCONSIN TREASURY LISTING U . 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DEPARTMENT ELIGIBLE OF THE GOVERNMENTS NEWTON TOWN (MARQUETTE COUNTY) NCRTH FREEDOM VILLAGE (SAUK CCUNTY) NORWOCO TOWN (LANGLADE C O U N T Y ) OASIS TOWN (WAUSHARA C O U N T Y ) OCONTO CITY (OCONTO C O U N T Y ) OCONTO FALLS CITY (OCONTO COUNTY) OCONTO FALLS TOWN (OCONTO COUNTY) OGDENSBURG VILLAGE (WAUPACA CCUNTY) •OLIVER VILLAGE (DCUGLAS C O U N T Y ) ONTARIO VILLAGE (VERNON COUNTY) ORIENTA TOWN (BAYFIELO C O U N T Y ) 0TSE6C TOWN (COLUMBIA C O U N T Y ) OULU TOWN (BAYFIELO C O U N T Y ) OXFCRD TOWN (MARQUETTE C O U N T Y ) OXFORD VILLAGE (MARQUETTE COUNTY) PACIFIC TOWN (COLLMBIA C O U N T Y ) PACKWAUKEE TOWN (MARQUETTE COUNTY) •PARKLAND TUWN (OOUGLAS C O U N T Y ) PECK TOWN (LANGLADE C O U N T Y ) PEEKSVILLE TOWN (ASHLAND COUNTY) PELLA TOWN (SHAWANO C O U N T Y ) PENCE TOWN (IRON C O U N T Y ) PHELPS TOWN (VILAS C O U N T Y ) PILSEN TOWN ibAYFIELO C C U N T Y ) PLAINFIELO VILLAGE (WAUSHARA COUNTY) PCPPLE RIVER TOWN (FOREST COUNTY) PCRT WING TGWN (BAYFIELO COUNTY) PORTAGE CITY (COLUMBIA COUNTY) PORTER TOWN (RCCK C O U N T Y ) PORTLAND TOWN (DOCGE C O U N T Y ) PORTLAND TOWN (MCNRUE C O U N T Y ) PCYNETTE VILLAGE (CCLUMBIA COUNTY) PCYSIPPI TOWN (WAUSHARA CGUNTY) PRAIRIE DU CHIEN CITY (CRAWFORO COUNTY) PRINCETON CITY (GREEN LAKE COUNTY) PULASKI TOwN (IOWA COUNTY) RADISSGN TOWN (SAWYER COUNTY) RANDOLPH TOWN (COLUMBIA COUNTY) READSTCWN VILLAGE (VERNON CCUNTY) RED RIVER TOwN (KEWAUNEE COUNTY) RED SPRING TOWN (SHAWANO COUNTY) REECSBURG CITY (SAUK C O U N T Y ) REITBROCK TOWN (MARATHON COUNTY) REWEY VILLAGE (IOWA C O U N T Y ) RI8 FALLS TOWN (MARATHON COUNTY) RICHLAND TOWN (RUSK C O U N T Y ) RICHWOOO TOWN (RICHLAND COUNTY) RIDGEVILLE TOWN (MONROE COUNTY) RIDGEWAY VILLAGE (IOWA COUNTY) RIG VILLAGE (COLUMBIA C O U N T Y ) WISCONSIN -267- WISCONSIN TREASURY LISTING U . S . OEPARTMENT ELIGIBLE OF THE GOVERNMENTS RIPCN CITY (FONO CU LAC COUNTY) RIVER F A L L S CITY C P I E R C E C O U N T Y ) RCCK S P R I N G S V I L L A G E (SAUK C O U N T Y ) ROCK TOWN (ROCK C C U N T Y ) R O C K B R I D G E TOWN ( R I C H L A N D C C U N T Y ) RCCSEVELT TOWN ( B U R N E T T C O U N T Y ) ROSE TCWN (WAUSHARA C O U N T Y ) RCSS TOWN ( F O R E S T C O U N T Y ) •RU8Y TOWN ( C H I P P E W A C O U N T Y ) RUSK TOWN (RUSK C C U N T Y ) RUSSELL TOWN ( B A Y F I E L D C O U N T Y ) RUSSELL TOWN ( L I N C O L N C O U N T Y ) SANBORN TOWN ( A S H L A N D C C U N T Y ) SARONA T O W N ( W A S H B U R N C O U N T Y ) SAUK CITY V I L L A G E (SAUK C O U N T Y ) SAXCN TOWN (IRON C O U N T Y ) SCOTT TOWN ( C O L U M E I A C O U N T Y ) SCOTT TOWN ( C R A W F O R O C O U N T Y ) SCOTT TOWN ( M C N R O E C O U N T Y ) SENECA T O W N (GREEN L A K E C O U N T Y ) SENECA TOWN (S.iAWANO C O U N T Y ) SEYMOUR TOWN ( L A F A Y E T T E C O U N T Y ) S H A N A G G L O E N TOWN ( A S H L A N D C C U N T Y ) SHARON TOWN ( W A L W O R T H C O U N T Y ) SHARON V I L L A G E ( W A L W O R T H C O U N T Y ) SHAWANO C I T Y (SHAWANO C O U N T Y ) SHELIOCN TOWN ( M O N R O E C O U N T Y ) SHELL L A K E C I T Y ( W A S H B U R N C C U N T Y ) SHIELDS TOWN ( D O D G E C O U N T Y ) SHIELDS TOWN ( M A R Q U E T T E C C U N T Y ) SHULLSBURG C I T Y ( L A F A Y E T T E C O U N T Y ) SHULLSBURG T O W N S H I P ( L A F A Y E T T E C O U N T Y ) S O L D I E R S GROVE V I L L A G E ( C R A W F C R D C O U N T Y ) SOMG TOWN ( L I N C O L N C O U N T Y ) SCUTH FORK TOWN (RUSK C O U N T Y ) SPARTA TOWN ( M O N R O E C O U N T Y ) SPENCER TOWN ( M A R A T H O N C O U N T Y ) SPOCNER CITY ( W A S H B U R N C O U N T Y ) SPOGNER TOWN ( W A S H B U R N C O U N T Y ) SPRING G R E E N TOWN (SAUK C O U N T Y ) SPRING G R E E N V I L L A G E (SAUK C O U N T Y ) SPRING V A L L E Y TOWN (ROCK C O U N T Y ) S P R I N G B R O O K TOWN ( W A S H B U R N C O U N T Y ) S P R I N G F I E L D TOWN ( M A R Q U E T T E C C U N T Y ) SPRINGVALE TOWN (FOND DU L A C C O U N T Y ) SPRUCE TOWN ( O C O N T O C O U N T Y ) ST MARIE TUWN ( G R E E N L A K E C C U N T Y ) •STANLEY CITY (CHIPPEWA C C U N T Y ) STARK TOWN (VERNON C O U N T Y ) STERLING TOWN (VERNON C O U N T Y ) WISCONSIN -268- WISCONSIN TREASURY LISTING U . S . OEPARTMENT ELIGIBLE GOVERNMENTS STEUBEN VILLAGE (CRAWFORD COUNTY) STILES TOWN (OCONTO C O U N T Y ) STINNETT TOWN (WASHBURN C O U N T Y ) STONE LAKE TOWN (WASHBURN COUNTY) STRATFORD VILLAGE (MARATHON COUNTY) STRICKLANO TOWN (RUSK C O U N T Y ) STUBBS TOWN (RUSK C O U N T Y ) SUMPTER TOWN (SAUK C O U N T Y ) •SUPERIUR CITY (OOLGLAS C O U N T Y ) SYLVAN TOWN (RICHLANO C O U N T Y ) TAFT TOWN (TAYLOR COUNTY) THERESA TOWN (DODGE C O U N T Y ) THORNAPPLE TOWN (RUSK C O U N T Y ) TI6ERTON VILLAGE (SHAWANO COUNTY) TIPLER TOWN (FLORENCE C O U N T Y ) TONY VILLAGE (RUSK C O U N T Y ) TRIPP TOWN (BAYFIELD C O U N T Y ) TROY TOWN (SAUK C C U N T Y ) TRUE TOWN (RUSK C C U N T Y ) TWO CREEKS TOWN (MANITOWOC COUNTY) TWO RIVERS CITY (MANITOWOC COUNTY) TWO RIVERS TOWN (MANITOWOC COUNTY) UNDERHILL TOWN (OCONTO COUNTY) UNION TOWN (VERNON COUNTY) U M G N TOWN (WAUPACA C O U N T Y ) UNITY VILLAGE (•MARATHON COUNTY) UTICA TOWN (CRAWFORD C O U N T Y ) VILAS TOWN (LANGLADE C O U N T Y ) VIOLA VILLAGE (•RICHLAND COUNTY) VIRCQUA CITY (VERNON C O U N T Y ) VIRCQUA TOWN (VERNON C O U N T Y ) WABENO TOWN (FOREST C O U N T Y ) WALOWICK TOWN (IOWA C O U N T Y ) WARREN TOWN (WAUSHARA C O U N T Y ) WARRENS VILLAGE (MONROE COUNTY) WASHBURN CITY (BAYFIELO COUNTY) WASHBURN TOWN (BAYFIELD COUNTY) WASHINGTON TOWN (RUSK C O U N T Y ) WASHINGTON TOWN (SAUK C O U N T Y ) WASHINGTON TOWN (VILAS C O U N T Y ) WAUKECHCN TOWN (SHAWANO COUNTY) WAUMANOEE TOWN (BUFFALO COUNTY) WAUPUN CITY (•DODGE C O U N T Y ) WAUPUN TOWN (FOND OU LAC COUNTY) WAUSAU TOWN (MARATHON C O U N T Y ) WAUTOMA CITY (WAUSHARA C O U N T Y ) WAUZEKA TOWN (CRAWFORD C O U N T Y ) WAUZEKA VILLAGE (CRAWFORO CCUNTY) WAYNE TOWN (LAFAYETTE C O U N T Y ) WEIRGCR TOWN (SAWYER C O U N T Y ) WISCONSIN -269- WISCONSIN OF THE TREASURY LISTING U . S . DEPARTMENT OF THE ELIGIBLE GOVERNMENTS WELLINGTON TOWN (MONROE COUNTY) WELLS TOWN (MONROE C O U N T Y ) WEST KEWAUNEE TOWN (KEWAUNEE COUNTY) WESTBY CITY (VERNCN C O U N T Y ) WESTFIELD TOWN (SAUK C O U N T Y ) WESTFIELD VILLAGE (MARQUETTE COUNTY) WESTFORO TOWN (RICHLANO COUNTY) WEYAUWEGA TOWN (WAUPACA COUNTY) WEYERHAEUSER VILLAGE (RUSK COUNTY) WHEATLAND TOWN (VERNON COUNTY) WHITE OAK SPRINGS TOWN (LAFAYETTE C O U N T Y ) WHITE RIVER TOWN (ASHLAND COUNTY) WHITESTOWN TOWN (VERNON COUNTY) WHITEWATER CITY (•WALWORTH COUNTY) WIEN TOWN (MARATHON C O U N T Y ) WILKINSON TOWN (RLSK C O U N T Y ) WILLARD TOWN (RUSK COUNTY) WILLIAMS BAY VILLAGE (WALWORTH C O U N T Y ) WILLOW SPRINGS TOWN (LAFAYETTE C O U N T Y ) WILSON TOWN (RUSK COUNTY) WILTON TOWN (MONROE C O U N T Y ) WILTON VILLAGE (MCNROE C O U N T Y ) WINFIELO TUWN (SAUK C O U N T Y ) WIOTA TOWN (LAFAYETTE C O U N T Y ) WISCONSIN DELLS CITY (•COLUMBIA C O U N T Y ) WCOD RIVER TOWN (BURNETT COUNTY) WOODLAND TOWN (SAUK C O U N T Y ) •WCODMOHR TOWN (CHIPPEWA COUNTY) WYEVILLE VILLAGE (MONROE COUNTY) WYOCENA TOWN (COLOMBIA COUNTY) WYOCENA VILLAGE (COLUMBIA CCUNTY) WYOMING TOWN (WAUPACA COUNTY) YUBA VILLAGE (RICHLAND COUNTY) UNINCORPORATED AREAS OF THE FOLLOWING COUNTIES ASHLAND COUNTY BAYFIELO COUNTY BUFFALO COUNTY •CHIPPEWA COUNTY CCLUMBIA COUNTY CRAWFORD COUNTY •DCUGLAS COUNTY FLORENCE COUNTY FOREST COUNTY GREEN LAKE COUNTY ICWA COUNTY IRON COUNTY KEWAUNEE COUNTY LAFAYETTE COUNTY WISCONSIN -270- WISCONSIN TREASURY LISTING U . S . DEPARTMENT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING MARQUETTE COUNTY MCNROE COUNTY RICHLANO COUNTY RUSK COUNTY SAUK COUNTY SHAWANO COUNTY VERNON COUNTY WASHBURN COUNTY STATE RECORD COUNT= 549 ISCONSIN 27 1 WISCONSIN U . S . OEPARTMFNT OF THE TREASURY ELIGIBLE GOVERNMENTS LISTING STATE OF WYOMING CITIES* TCWNS AND TOWNSHIPS WITH CCUNTY NAME FoLLO |J™G^ STATE RECCRD GOUNT= 0 WYOMING 272- WYOMING FOR RELEASE ON DELIVERY (Approximately 10:00 A.M., July 24, 1978) Statement of the Honorable Anthony M. Solomon Under Secretary of the Treasury for Monetary Affairs Before The Subcommittee on Economic Policy, Committee on Foreign Relations United States Senate July 24, 1978 Room 4221 Dirksen Building Your hearings are covering a wide range of policy issues. My statement will be directed toward that part of your agenda dealing with the role of the dollar and other currencies in the international monetary system. Specifically, my comments are focused on two questions: what should the U.S. attitude be toward the reserve currency role of the dollar, and what should the U.S. attitude be toward proposals for European monetary integration. Reserve Currency Role of the Dollar The large expansion in the dollar's reserve currency role arose not by design but through the evolution of the international monetary system following the Bretton Woods agreement in 1944. In the years after World War II, the dollar increasingly assumed a central role in the system. Other countries expressed their par values in terms of dollars; intervened in their exchange markets to maintain par values by buying and selling dollars; and financed much of their balance-of-payments surpluses and deficits by increasing or reducing their dollar balances. Private firms and foreign governments borrowed in the United States because our capital markets were the largest, most efficient and, except for the period of the mid-1960!s and early 1970's, readily accessible. In part because the rest of the world on balance wanted to run surpluses and many individual countries set their exchange rates vis-a-vis the dollar to achieve that goal, the United States balance of payments and reserve position weakened progressively. And there was no practical scope for the United States to adjust the R-103S dollar's exchange rate to halt and reverse that trend. -2The question whether that system -- particularly the dollar's reserve role -- imposed heavy costs on the U.S. or gave us special benefits was debated for many years but never resolved. The system clearly did constrain our ability to undertake needed exchange rate adjustment. But it also provided a form of external financing not available to others. The ease of financing for the United States was seen as an unfair privilege by others. But the costs of the system to the U.S. economy became increasingly important. Those costs took the form of an overvalued dollar and undervalued currencies abroad. The misalignment of rates created an artificial incentive for foreign and U.S. investors to locate productive facilities abroad rather than in the United States. It cost us in competitiveness and jobs, while it contributed to the evolution of export-dependent foreign economies. With the move in recent years to a more flexible exchange rate system, both the costs and the benefits of the reserve currency role of the dollar have been greatly reduced. The freedom of the dollar to adjust is now much greater, and the freedom of other countries to choose to accept or not accept dollar inflows is also much greater. Although the constraints on the U.S. have been reduced, they have not been eliminated. We are not in a world of freely floating exchange rates -- in which there would be greatly reduced need for reserve currencies. Instead, we are in a world in which there are restraints on exchange rate adjustment, a world in which there is still a considerable amount of exchange market intervention, to counter market disorder or, in some cases, for other purposes. A nation realistically cannot have and should not expect total freedom of exchange rate behavior -- any exchange rate is of legitimate interest to at least two nations. This concept is recognized in the new IMF Articles, which provide nations freedom of choice in adopting exchange rate arrangements, but not freedom of behavior. Most importantly, the Articles enjoin countries to avoid manipulating their exchange rate to prevent effective balance-of-payments adjustment or gain unfair competitive advantage. This is an important new obligation. It says, in effect, that prevention of exchange rate change, in either direction, can be undesirable and harmful, just as "competitive devaluation" was considered undesirable in the Bretton Woods system. We will rely on IMF surviellance to assure that this obligation is fulfilled. -3Thus, if the international monetary system operates in the way we envisage, the important systemic bias of the par value system against exchange rate adjustment will have been reduced but not eliminated There will continue to be intervention to influence rates, and there will continue to be large dollar balances held in official reserves. The question arises whether the continued existence of large dollar balances in official reserves -- or, more broadly, the wide use of the dollar m international transactions -- imposes an undesirable burden on the United States. That is, does this use put pressure on us to follow domestic policies that we should not otherwise want to follow? I believe that the broad international role of the dollar does reinforce our responsibility to maintain economic discipline -- to get the fundamentals straight and keeD them straight. The exchange markets reflect assessments of official policies here and abroad, and assessments of those policies made by holders of dollar-denominated assets are a legitimate part of that process. There are two points that should be made here: The first is that a distinction must be drawn between private and official balances. Private balances are quite volatile at times. The official balances are much less so. Shifting of official dollar balances has not been particularly significant, though there have been some minor movements. On the whole, central banks are careful not to take actions to disrupt the markets. The second is that ownership is not the dominant consideration. Even if foreigners -- private or official -- did not hold large volumes of dollar-denominated assets, there would still be the potential for large-scale capital movements and pressures on rates when underlying positions and payments balances get out of line. Particularly for the United States, with our huge volume of international transactions in trade and services, and our large, open capital markets, there is ample scope for capital movements quite independent of the existing stock of foreign-held dollar-denominated assets. -4Stressing the potential volatility of the private markets, some commentators have suggested that the United States should attempt to restrict private international use of the dollar and remove any pressures arising from that use through imposition of capital controls. I do not believe that would be a desirable or fruitful approach. In my judgment, the existence of relatively open and efficient capital markets in the past few years of severe imbalance and strain has been of enormous benefit to the world economy and our own. Our experience during the 1960's suggests that controls would not be very effective very long, and controls on outflows could discourage needed inflows. Nor do I think that is the heart of our problems. Another proposal has been put forward which would have the IMF provide open-ended exchange rate guarantees for all present and future official dollar balances. This proposal is based on the hypothesis that foreign monetary authorities have an unyielding desire to shift portfolios out of dollars into other currencies, regardless of the state of the dollar, the U.S. balance of payments, or anything else. I find no facts to support this hypothesis — there has been no decline in the ratio of dollars as a percent of total foreign currency^ holdings over a long period of years. Even if the hypothesis were valid, I do not think an open-ended exchange rate guarantee arrangement would be either practical or wise — one implication of such an arrangement would mean that any foreign country which wished to do so could intervene to prevent all changes in the dollar exchange rate vis-a-vis its currency, without being subjected to any exchange risk. The adoption of capital controls, or exchange rate guarantees is not the way to assure a strong dollar and an appropriate dollar exchange rate.* Action to cut inflation, to curb our dependence on imported oil, to improve our export performance is needed. It is needed not only because of the balance of payments but also because it is right for our own economy and well being. We are taking important steps to correct our underlying position, and the exchange markets have responded well to the evidence of our intentions. If we deal with the basic problems, I have every confidence that this will be reflected appropriately in financial markets. We will face constraints under any international monetary system that can be devised. But I do not believe that the dollar's reserve currency role under the present system, or the existence of large foreign dollar balances -- private or official -- and open capital markets, have caused us to follow policies that are inconsistent with our economic interests or could otherwise have been avoided. Nor do I feel that these factors have created pressures that were not warranted by underlying conditions. -5Should the United States make an active effort to get out of the reserve currency role -- speaking here of the reserves of official institutions? My judgment is that the reserve role is not a significant source of our problems, and changes in the reserve role should not be the focal point of our efforts to improve the functioning of the system. And, most importantly, moves designed to change significantly the dollar's reserve role are likely to have broader implications for other aspects of the international monetary system which are far more important, and which must be considered carefully. We should not change the system unless we see a better alternative, and I do not at present see an alternative that is both feasible and attractive. Looking ahead, there may of course be further changes in the monetary system. It seems to me that a realistic possibility would be for other currencies or the SDR to assume gradually over time a larger role as an international monetary reserve, supplementing the dollar. In principle, I would not oppose such a development as a natural evolution in the system though the way in which such an evolution would occur is not yet clear, and I would want to evaluate such changes in terms of the objective of a smoothly functioning world monetary system. I do not believe the United States has an interest in trying to maintain a particular international role for the dollar if that does not correspond to the needs of a liberal, efficient system of international trade and investment. The role of the dollar has evolved not because it was legislated but because economic and financial forces demanded it. If those forces change as the world economy evolves, efforts to preserve that role would not succeed. Proposals for European Monetary Cooperation Against this background, >rtiat should be the U.S. attitude toward recent proposals for European monetary integration? c At a meeting of Heads of Government in Bremen earlier this month, the EC countries agreed that a closer monetary cooperation within the Community was a desirable objective. The Chancellor of the Federal Republic of Germany and the President of France presented the broad outline of a plan to create a "zone of monetary stability." The EC leaders agreed that this plan should be used as a point of departure for further study. -6The EC Finance Ministers are meeting today to develop guidelines for a study to be conducted and completed by the competent EC bodies by October 31. The hope is that final decisions can be taken at a European Council Meeting on December 4-5. The main elements of German-French proposal include: -- Exchange rate arrangements that limit fluctuations among European currencies. They also would establish a coordinated EC exchange rate policy vis-a-vis the dollar, but that policy has not been worked out. -- Pooling of a portion (figures of 10 to 20 percent have been mentioned) of European gold and dollar reserves to help finance official intervention in the foreign exchange market, in order to promote rate stability within Europe and possibly in terms of the dollar and other outside currencies. Expanded arrangements for lending EC currencies on conditions designed to encourage the harmonization of policies needed to maintain the agreed exchange rates among EC currencies. Creation of a European reserve asset (the European Currency Unit) to be used in official EC transactions . The United States has long supported the objective of economic unity in Europe. Close monetary cooperation may be an important part of this process. At the Bonn Summit last week, the participants welcomed the EC's report on their efforts and noted that the EC countries would keep other participants informed as their work progressed. The President did not express a view at this stage on the particular proposals which Cancellor Schmidt and President Giscard d'Estaing have advanced as the vehicle for achieving stability. The members of the Community do not, themselves, appear to be in full agreement on these proposals. Moreover, the effect of the proposed arrangements on the world economy, the global monetary system and on the dollar would depend critically on features which have not been spelled out. -7It is our hope that the plan to be designed will promote economic growth in Europe and in the world as a whole. We could not, of course, support a plan which prevented the dollar exchange rate from responding to underlying economic and financial factors. We would wish to be certain that any new arrangements agreed upon would be administered in full conformity with and in support of the revised Articles of Agreement of the IMF and in close consultation and cooperation with the monetary authorities of other countries. It may well be that a European currency, or a European Currency Unit of Account, will in time come to play a more prominent role in the international monetary system as a consequence of EC efforts to achieve greater economic harmonization and exchange rate stability within the Community. Such a development, provided it were compatible with the broad interests of a smoothly functioning, efficient world monetary system, should not be a source of concern. However, since details of new European monetary arrangements have not been worked out and there is no agreement except on the objective, we cannot at this time assess the implications for the world monetary system or the dollar. We will be following developments closely as the Europeans progress with their studies and we expect to have opportunities to express our views on the implications of their plans for the United States and for the global system. *********** In summary, let me emphasize three points: First, the reserve role of the dollar is not a significant source of our balance of payments difficulties, and a change in that role would not eliminate our problems. The solution lies in dealing with the fundamental factors causing those difficulties -- inflation, energy imports, inadequate export performance -- not in changing the monetary system to try to escape those difficulties. Second, proposals to force changes in the role of the dollar and other currencies, for example, through controls or guarantee mechanisms, could have profound implications for all aspects of the monetary system, and such proposals should be approached with care. -8Third, we have long supported the objective of European economic integration and we welcome EC efforts to consider ways of achieving greater European monetary cooperation. We will examine carefully any specific proposals for closer European monetary cooperation to assure they are compatible with the broad interests of a smoothly functioning international monetary system. oo 00 oo toftheJREASURY TELEPHONE 566-2041 INGTON, D.C. 20220 FOR IMMEDIATE RELEASE July 24, 1978 RESULTS OF TREASURY'S WEEKLY BILL AUCTIONS Tenders for $2,301 million of 13-week Treasury bills and for $3,500 million of 26-week Treasury bills, both series to be issued on July 27, 1978, were accepted at the Federal Reserve Banks and Treasury today. The details are as follows: RANGE OF ACCEPTED COMPETITIVE BIDS: 13-week bills maturing October 26. 1978 Price High Low Average 98.255 98.241 98.247 Discount Rate 6.903% 6.959% 6.935% 26-week bills maturing January 25. 1979 Investment Rate 1/ Price Discount Rate 7.12% 7. 7.16% 96.260 96.237 96.246 7.398% 7.443% 7.425% Investment Rate 1/ 7.79% 7.84% 7.82% Tenders at the low price for the 13-week bills were allotted 16%. Tenders at the low price for the 26-week bills were allotted 21%. TOTAL TENDERS RECEIVED AND ACCEPTED BY FEDERAL RESERVE DISTRICTS AND TREASURY: Location Received Accepted Received Boston New York Philadelphia Cleveland Richmond Atlanta Chicago St. Louis Minneapolis Kansas City Dallas San Francisco $ 21,445,000 3,134,720,000 18,765,000 25,635,000 39,385,000 33,545,000 304,390,000 31,460,000 22,445,000 21,510,000 16,400,000 259,845,000 $ 21,445,000 1,893,720,000 18,765,000 23,245,000 16,385,000 30,845,000 148,390,000 18,460,000 22,445,000 21,500,000 16,400,000 59,845,000 9,780,000 9,780,000 $ 9,560,000 4,582,030,000 7,930,000 30,750,000 15,505,000 19,885,000 266,195,000 27,880,000 21,390,000 22,250,000 7,555,000 266,740,000 10,095,000 Treasury TOTALS $3,939,325,000 $2,301,225,000a/ $5,287,765,000 includes $349,520,000 noncompetitive tenders from the public. '/Includes $209,285,000 noncompetitive tenders from the public. /Equivalent coupon-issue yield. •1059 Accepted $ 9,560,000 3,163,775,000 7,930,000 30,750,000 13,505,000 16,085,000 64,195,000 9,880,000 21,390,000 21,460,000 7,555,000 123,840,000 10,095,000 $3,500,020,000b/ Contact: FOR IMMEDIATE RELEASE Carolyn Johnston (202) 634-5377 JULY 24, 1978 TREASURY SECRETARY BLUMENTHAL NAMES JOHN F. SULLIVAN, JR. SAVINGS BONDS CHAIRMAN FOR M I N E John F. Sullivan, Jr., President and Chief Executive Officer, Bath Iron Works Corporation and Vice President, Congoleum Corporation, has been appointed Volunteer State Chairman for the Savings Bonds Program by Secretary of the Treasury W. Michael Blumenthal, effective immediately. He succeeds Dr. Roger Howell, Jr., President, Bowdoin College. Mr. Sullivan will head a committee of business, labor, financial, media, and governmental leaders who --in cooperation with the Savings Bonds Division -- assist in promoting the sale of Savings Bonds. Mr. Sullivan, who holds a Masters Degree in chemical engineering, began his career in management with the General Electric Company. In 1968 he joined E.F. Houghton Company as Executive Vice President, and was later elected President and Chief Operating Officer. He joined HayesAlbion in 1972 as Executive Vice President. Mr. Sullivan has served as President and Chief Executive Officer of Bath Iron Works Corporation and Vice President, Congoleum Corporation, the parent company of Bath Iron Works, since 1975. Mr. Sullivan is on the board of the Shipbuilders Council of America; American Bureau of Shipping; Canal National Bank; Bath Marine Museum; and Maine Maritime Academy. He is also a member of the Society of Naval Architects and Maine Engineers and the Navy League of the United States. Mr. Sullivan and his wife, Glenna, reside in Harpswell, Maine. They have three children. B-1060 FOR IMMEDIATE RELEASE July 25, 1978 Contact: Robert E. Nipp 566-5328 TREASURY ANNOUNCES FINAL AFFIRMATIVE COUNTERVAILING DUTY DETERMINATION ON SUGAR FROM THE EUROPEAN COMMUNITY The Treasury Department today issued a final determination that the European Community (EC) is subsidizing exports of sugar and as a result Treasury will impose a countervailing duty on imports of this product from the EC. The Countervailing Duty Law requires the Secretary of the Treasury to collect an additional Customs duty that equals the size of a f, bounty or grant" (subsidy) bestowed on imported merchandise. The countervailing duty on EC sugar has been set at 10.8 cents per pound. The subsidy involves payments made to exporters, processors or growers of sugar in any of the nine EC countries under the EC's Common Agricultural Policy. A preliminary determination was issued in this case on June 30, 1978. The final determination was based upon all information provided since the preliminary action. Imports of sugar from the European Community were valued at approximately $10.9 million in 1977. Notice of this action will appear in the Federal Register of July 28, 1978. * * * B-1061 FOR IMMEDIATE RELEASE July 25, 1978 Contact: Alvin Hattal 202/566-8381 TREASURY DEPARTMENT SAYS LARGE POWER TRANSFORMERS FROM SWITZERLAND ARE NO LONGER BEING DUMPED The Treasury Department has revoked a finding that large power transformers from Switzerland are being dumped in the United States. It did so after determining that no sales at less than fair value had occurred since the earlier finding of dumping. The Treasury Department also received assurances from the sole Swiss exporter. Brown Boveri and Co., that no sales at less than fair value will occur in the future. The dumping finding in this case was published in the Federal Register of June 14, 1972. On July 16, 1976, Treasury published in the Federal Register a tentative decision to revoke the dumping order. This decision followed a determination by the Department that no sales at less than fair value had taken place for a period of more than two years after the finding of dumping and after receiving price assurances from the exporter. After allowing a period for written submissions and the opportunity to present oral views, Treasury has made the revocation final. Notice of this action will appear in the Federal Register of July 26, 1978. * B-1062 * * FOR IMMEDIATE RELEASE July 25, 1978 Media Contact: Robert E. Nipp (202) 566-5328 TREASURY DEPARTMENT EXTENDS PERIOD OF INVESTIGATION OF STEEL PRODUCTS FROM THE UNITED KINGDOM The Treasury Department announced today that it will extend its antidumping investigation of carbon steel bars, carbon steel strip, carbon steel plates and certain structural carbon steel shapes from the United Kingdom until October 23, 1978. The large number of sizes and qualities of the merchandise and the complex issues relating to appropriate adjustments to prices due to difference in the circumstances of sale in the British and U.S. markets dictate the need for additional consideration of the information provided. As defined by the Antidumping Act,"sales at less than fair value" generally occur when imported merchandise is sold in the United States for less than in the home market. If Treasury determines "sales at less than fair value" occur, the case is referred to the U.S. International Trade Commission to determine whether they are injuring a U.S. industry. An affirmative ITC decision would require dumping duties. Notice of this action will appear in the Federal Register of July 26, 1978. * B-1063 * * FOR RELEASE AT 4:00 P.M. July 25, 1978 TREASURY'S WEEKLY BILL OFFERING The Department of the Treasury, by this public notice, invites tenders for two series of Treasury bills totaling approximately $ 5,800 million, to be issued August 3, 1978. This offering will not provide new cash for the Treasury as the maturing bills are outstanding in the amount of $5,808 million. The two series offered are as follows: 91-day bills (to maturity date) for approximately $2,300 million, representing an additional amount of bills dated May 4, 1978, and to mature November 2, 1978 (CUSIP No. 912793 U2 0), originally issued in the amount of $3,504 million, the additional and original bills to be freely interchangeable. 182-day bills for approximately $3,500 million to be dated August 3, 1978, and to mature February 1, 1979 (CUSIP No. 912793 W6 9). Both series of bills will be issued for cash and in exchange for Treasury bills maturing August 3, 1978. Federal Reserve Banks, for themselves and as agents of foreign and international monetary authorities, presently hold $3,502 million of the maturing bills. These accounts may exchange bills they hold for the bills now being offered at the weighted average prices of accepted competitive tenders. The bills will be issued on a discount basis under competitive and noncompetitive bidding, and at maturity their par amount will be payable without interest. Except for definitive bills in the $100,000 denomination, which will be available only to investors who are able to show that they are required by law or regulation to hold securities in physical form, both series of bills will be issued entirely in book-entry form in a minimum amount of $10,000 and in any higher $5,000 multiple, on the records either of the Federal Reserve Banks and Branches, or of the Department of the Treasury. Tenders will be received at Federal Reserve Banks and Branches and at the Bureau of the Public Debt, Washington, D. C. 20226, up to 1:30 p.m., Eastern Daylight Saving time, Monday, July 31, 1978. Form PD 4632-2 (for 26-week series) or Form PD 4632-3 (for 13-week series) should be used to submit tenders for bills to be maintained on the book-entry records of the Department of the Treasury. B-1064 -2Each tender must be for a minimum of $10,000. Tenders over $10,000 must be in multiples of $5,000. In the case of competitive tenders the price offered must be expressed on the basis of 100, with not more than three decimals, e.g., 99.925. Fractions may not be used. Banking institutions and dealers who make primary markets in Government securities and report daily to the Federal Reserve Bank of New York their positions in and oorrowings on such securities may submit tenders for account of customers, if the names of the customers and the amount for each customer are furnished. Others are only permitted to submit tenders for their own account. Payment for the full par amount of the bills applied for must accompany all tenders submitted for bills to be maintained on the book-entry records of the Department of the Treasury. A cash adjustment will be made on all accepted tenders for the difference between the par payment submitted and the actual issue price as determined in the auction. No deposit need accompany tenders from incorporated banks and trust companies and from responsible and recognized dealers in investment securities for bills to be maintained on the book-entry records of Federal Reserve Banks and Branches, or for bills issued in bearer form, where authorized. A deposit of 2 percent of the par amount of the bills applied for must accompany tenders for such bills from others, unless an express guaranty of payment by an incorporated bank or trust company accompanies the tenders. Public announcement will be made by the Department of the Treasury of the amount and price range of accepted bids. Competitive bidders will be advised of the acceptance or rejection of their tenders. The Secretary of the Treasury expressly reserves the right to accept or reject any or all tenders, in whole or in part, and the Secretary's action shall be final. Subject to these reservations, noncompetitive tenders for each issue for $500,000 or less without stated price from any one bidder will be accepted in full at the weighted average price (in three decimals) of accepted competitive bids for the respective issues. Settlement for accepted tenders for bills to be maintained on the book-entry records of Federal Reserve Banks and Branches, and bills issued in bearer form must be made or completed at the Federal Reserve Bank or Branch or at the Bureau of the Public Debt on August 3, 1978, in cash or other immediately available funds or in Treasury bills maturing August 3, 1978. Cash adjustments will be made for differences between the par value of the maturing bills accepted in exchange and the issue price of the new bills. -3Under Sections 454(b) and 1221(5) of the Internal Revenue Code of 1954 the amount of discount at which these bills are sold is considered to accrue when the bills are sold, redeemed or otherwise disposed of, and the bills are excluded from consideration as capital assets. Accordingly, the owner of these bills (other than life insurance companies) must include in his or her Federal income tax return, as ordinary gain or loss, the difference between the price paid for the bills, whether on original issue or on subsequent purchase, and the amount actually received either upon sale or redemption at maturity during the taxable year for which the return is made. Department of the Treasury Circulars, No. 418 (current revision), Public Debt Series - Nos. 26-76 and 27-76, and this notice, prescribe the terms of these Treasury bills and govern the conditions of their issue. Copies of the circulars and tender forms may be obtained from any Federal Reserve Bank or Branch, or from the Bureau of the Public Debt. FOR RELEASE ON DELIVERY July 25, 1978 — 2:00 p.m. EDST STATEMENT OF THE HONORABLE RICHARD J. DAVIS ASSISTANT SECRETARY OF THE TREASURY BEFORE THE SUBCOMMITTEE ON AVIATION OF THE HOUSE COMMITTEE ON PUBLIC WORKS AND TRANSPORTATION ON H.R. 13261 "AN ACT TO COMBAT INTERNATIONAL TERRORISM" I very much appreciate the opportunity to appear before this Subcommittee in order to discuss the explosives tagging provisions of H.R. 13261 an "Act to Combat International Terrorism." With me today are Mr. J. Robert McBrien, my special assistant for matters involving terrorism and intelligence, and Mr. A. Atley Feterson, Special Assistant to the Director of ATF for Research and Development. Mr. Peterson, who has served as Chairman of the Advisory Committee on Explosives Tagging since 1973, will present more specific testimony on how tagging works. If adopted, this legislation would provide Treasury with the necessary authority to require that all nonmilitary explosives carry unique elements — taggants — which permit identification and detection. Identification taggants would remain intact after a bomb explodes and enable the type of explosive used to be identified and traced. Detection taggants would enable the presence of a bomb to be established before it exploded. While we have proposed certain modifications to the provisions of H.R. 13261, the Treasury Department strongly urges the adoption of explosives tagging legislation. It would provide us with critical tools in the battle against terrorists and others who use explosives b' lab( - 2 illegally: it would help us apprehend the bomber, and it would help save lives and preserve property by preventing explosions from taking place. Our proposed changes, however, would explicitly require that taggants be safe, available and technologically acceptable before we may require them to be inserted in explosives. Bombing is a particularly vicious and indiscriminate crime, and it is a clearly deliberate act of violence. One does not, in a moment of intense anger, grab his bomb from a closet and blowup his spouse or neighbor. The bomber actively has to acquire the knowledge of how to make a bomb; he has to fabricate the explosive device; and he has to plant it. This is a calculated, planned and indisputably intentional process. At the same time the consequences of the bomber's action are severe: death, injury and the destruction of property. For these reasons we believe that we should do all that we legitimately can to meet this problem. The Treasury has therefore been working in recent years to determine whether explosives taggants could be developed to assist in the investigation and prevention of bombings. A technical advisory committee, including all Federal agencies interested in explosives control and the Institute of Makers of Explosives, the Sporting Arms and Ammunition Manufacturers' Institute, the International Association of Bomb Technicians and Investigators, the American Society of Industrial Security, the Airlines Pilots Association and representatives from various universities was created in 1973. In addition, because of the importance of technical expertise in this area, Aerospace Corporation was retained in order to provide technical systems management. While Mr. Peterson's statement includes more detail on the technical status of the program; as a general matter we are ready to tag the cap-sensitive explosives — that is, trie dynamites, watergels and slurries — for identification. If the facility for manufacturing those taggants was built, we could begin the identification tagging today. But it will not be constructed until the taggant manufacturer - 3 knows that it will have customers, and the explosives manufacturers will become customers only by Congress passing legislation which requires that they use taggants. We believe that the production facility will be finished and producing taggants within 12 to 18 months after the law is enacted. It also appears that the availability of sufficient numbers of taggants is the only technical constraint on identification tagging of most high explosives. If this legislation were to pass, the expected implementation date for identification tagging of other explosives is: — Black and Smokeless Powder, June 1980 — Detonators, September 1980 — Cast boosters, September 1980 — Fuse and Detonator cord, January 1981. Progress is also being made in the detection tagging area. Our experts believe that pilot detection tagging can begin in late 1979 for dynamites, water gels and slurries. Testing should have been completed by then since much of the applied research and advanced development are already in process. For other detection tagging we have projected the practical readiness for national implementation as follows: — Black and Smokeless Powder, March 1980 — High Explosives and Detonators, April 1980 — Fuse and Detonator cord, September 1981. It is clear that the addition of identification taggants to commercial explosive materials or their # boosters will better enable law enforcement authorities to trace the explosive material from a bomb scene to its last recorded owner and, hopefully, to its ultimate user. The chances of solving more - 4 bombing crimes will be improved when identification tagging is introduced. In addition many valuable investigative hours now necessarily spent attempting to identify the last legal owner of the explosives involved can be saved. From Treasury's perspective, the vital issue as to identification tagging is whether the crimes solved and the deterrence established will be worth the effort and costs of requiring the identification taggants. In order to assess this as objectively as possible, Management Science Associates was asked to study this question. While acknowledging the difficulty in assessing the impact of any program before it begins, the study concludes, and we believe, that the value and cost effectiveness of identification tagging is clear. With tagging, bombers can only lose. And we believe the costs for the manufacturers, dealers and users of explosive materials will be entirely reasonable. An inflation impact study was conducted by Aerospace Corporation in March 1977. It found that the tagging program would not have a major inflationary impact. The possible price increases in explosives as a result of tagging for identification were estimated at merely one-and-quarter cents per pound of. explosive; and while research on detection tagging is still continuing, we believe it will be less. Ultimately, when identification and detection taggants are combined into one micro-unit, there should be more cost reduction. If identification tagging is a real benefit to law enforcement, a successful detection tagging program is critical. The bomb is intrinsically a weapon of terror. Bombing is a crime that is carried out secretly and without warning. A bomb is small and lightweight. It can be hidden easily. Through a time delay mechanism or a motion-activated detonator, it can be concealed tor mailed) and then abandoned by its creator. The bomber can choose his explosive device, select his^ target, and plant his bomb. But once he has left it, every passerby becomes a random target as it explodes without warning. - 5 The need, therefore, is to develop the ability to detect the presence of a bomb before it explodes. Substantial progress in developing a working capability to tag explosives so that they may be detected before exploding has recently been made. And it is this part of the tagging program from which the greatest direct benefits to the public safety can be expected. With detection taggants added to explosive materials and with detection devices placed at high target value locations, we can go beyond solving bombing crimes only after the destruction has happened and begin, through pre-detonation discovery, to prevent bombings from occurring. The MSA study suggests that the costbenefit of this form of tagging is less certain than that for identification tagging. Its analysis makes clear, however, that if one considers just the high risk, potential targets — airports, planes, public buildings — then the benefits are clear. In addition, when one considers what detection tagging can do — save life and limb — the essentiality of going forward with this program becomes clearer. I would now like to discuss some of the points that have been raised during hearings. Initially, it has been suggested by some industry representatives that the Federal government should buy the tagging materials and distribute them to the explosives manufacturers. There has also been a suggestion that the Government should bear the liability for any adverse results of explosive tagging. It is the Treasury Department!s belief that the Federal government should not interpose itself in the commercial chain and create an artificial and unnecessary "middleman" between the producers of taggants and their customers, the manufacturers of explosive materials. The function of Treasury's Bureau of Alcohol, Tobacco and Firearms with respect to the explosives industry should be to develop the requirements and to monitor the execution of the tagging programs. The BATF function clearly should not be that of an unnecessary, bureaucratic intruder in the marketplace. We believe either role — that of distributor of taggants or insurer of manufacturers^ should be reserved for private enterprise where it - 6will be accomplished as guided by normal market forces and business management interests. Any involvement of the Federal government in this "middleman" role is unnecessary and would create an unfortunate precedent. In addition, the problem of administering a program in which the government is liable for a defective explosive caused by a taggant only, cannot be overestimated. Establishing this casual connection would be extremely difficult and accomplish little other than increased legal fees for attorneys. We sincerely hope the Subcommittee will not add any requirements of this sort to H. R. 13261. In hearings on this issue certain groups have sought to eliminate black and smokeless powders from the coverage of the tagging program. Mr. Chairman, we believe that this attempt should be strongly resisted. The issues raised are not real; they are based on fancy, not fact. As discussed below, black and smokeless powders are used in a substantial percentage of bombings. When so used they kill; they injure; they destroy property. The failure of the Congress to include these two forms of explosives would serve as an invitation to the terrorist and the criminal to rely more and more on these unexplainably excluded powders. The entire intent of the tagging program would be undermined. Those urging this exception have raised two principal arguments opposing the use of taggants on black and smokeless powders. First, it has been argued that we are seeking to impose tagging requirements for black and smokeless powders before it is safe and feasible to do so. That is not true. The Senate antiterrorism bill, S. 2236, contains language to ensure that tagging will be safe to users and weapons alike and will not be imposed prematurely. That is in subsection 12 It) of S. 2236. We drafted that language for the Senate bill, and it is the amendment which we most strongly urge be adopted for H. R. 13261. We are committed to the standards set by that provision; we will adhere to them; and even if they were not in the legislation, they would still be applied. Taggants for each class of explosives should not be required until the all around safety, performance quality and environmental impact of the tagged - 7 explosive are established through rigorous research and testing. In addition, a tagging requirement should only be imposed if the taggant itself has the requisite longevity, survivability, and uniqueness to accomplish its task. The tests conducted to date — which have been carried out by the explosives manufacturers themselves — have established that the identification taggants will be safe indefinitely. It is because tagging technology and the readiness and adequacy for implementation varies according to the type of explosive, that we have recommended in all Treasury testimony that tagging legislation should include greater discretionary authority and flexibility for the Secretary in determining what explosive materials should be tagged and when. But as soon as these conditions are met for each class of explosives, it is important that we have the authority to require the inclusion of these taggants as soon as possible. Maximizing the safety of our people requires no less. The second major aspect of this false issue regarding black and smokeless powders is the charge that Treasury is seeking to achieve gun control through ammunition control. Again, that is not true. We are well aware of the controversy the notion of gun control generates. This is not a gun control issue, and you should not allow yourselves to be deceived into believing it is. We stated during our Senate testimony, and reaffirm today, that we are not seeking to require the introduction of taggants into small caliber, commercially produced, fixed ammunition. The contents of commercially manufactured fixed ammunition are rarely found in bombs and are generally impractical for the bomber to use. It is not appropriate, as some have done, simply to refer to black and smokeless powders as "propellant powders." The impression conveyed by this expression is that black and smokeless powders are used only to , fire bullets and that somehow they lose their character as a favorite implement of bombers and acquire innocence by being used to propel ammunition. That is not true. - 8The fact is that the same type of 1, 2 and 5 pound cans of black and smokeless powders used by some sportsmen and musketry enthusiasts are the sources of the second most commonly used explosive fillers in bombs. Black and smokeless powders are explosives; they blow-up. Let us examine the facts. We have prepared brief comparison tables in order to demonstrate clearly that our information on the use of black and smokeless powders in bombs is not mere conjecture; and indeed, agrees conservatively with information developed by the FBI. The incidence of black and smokeless powder bombs in 1977 has been monitored by BATF and the FBI separately. Since the reporting of bombing crimes on a nationwide basis is not perfect, there are some differences in their final data and the FBI reports a higher percentage of incidents involving black or smokeless powder bombings. If all reported bombings are used as a basis, including incendiary devices and the unidentified explosives, BATF reports show black powder use at 12.4 percent and smokeless at 7.4 percent — a 19.8 percent total. FBI data reports 15.6 percent for black powder, 17.8 percent for smokeless, to equal a total of 33.4 percent of bombings. If we calculate the percentages for reported bombings only when the explosive is identified, we find: black powder equals 18.2 percent (FBI) to 22.5 percent (BATF) and smokeless powders account for 13.5 percent (BATF)to 20.5 percent (FBI); these total to 36.0 percent (BATF) and 38.7 percent (FBI). If we exclude incendiary devices from these data and use only "explosive bombs," we have BATF reporting 31.3 percent for black powder, and 18.7 percent for smokeless powder, a total occurrence in 1977 bombings of 50 percent. The comparable FBI statistics are: 24.2 percent, 27.3 percent, and a total of 51.5 percent. The incidence of death and injury from bombings was calculated on the basis of BATF data by MSA for the period April 1975 through July of 1977. In that study, black and smokeless powders accounted for 18.8 percent of the 388 recorded injuries. That equals 73 injuries. - 9Among the 78 fatalities, black and smokeless powders were responsible for 19.3 percent of the deaths, that is, for 8 deaths. BATF's latest statistics, covering January 1976 to May 1978, show that black and smokeless powders are responsible for 12 percent of the bomb deaths in that time and 20 percent of the bomb injuries. The MSA study also examined the types of targets of bombings and the explosives used against them. Black powder accounted for, among other bombings, 27.2 percent against schools, 12.9 percent against private residences, 8.5 percent against vehicles, 6.4 percent against transportation facilities, and 10.4 percent against Federal, State and local government. Smokeless powder accounted for: Schools 14.7% Private Residences 10.3% Vehicles 10.4% Transportation Facilities 6.4% Fed., State local govt. 13.3% Black powder was not used against law enforcement agencies but smokeless powder was used in 12.5% of those bombings. As these various figures show, the truth about black and smokeless powders is that they constitute a very major part of the bombing crime problem. While they certainly do not carry the explosive force of dynamite and other high explosives, they are a significant part of the bombing problem. Black and smokeless powders are found, along with other explosives, in the bomb factories of domestic terrorists and other criminals. FBI figures reflect that in 1977, 90 percent of the domestic terrorist incidents in the United States took the form of bombings. BATF investigators believe that every known terrorist group in this country has, at some time or another, used black and smokeless powders. Just recently an Associated Press story of July 13 described a case in which New York Police uncovered what was reported to be a FALN — the Puerto Rican terrorist group — bomb factory. Among the explosives found on the scene was black powder. - 10 The proportionate use of black and smokeless powder in bombs is very significant. Only 400,000 pounds of black powder are commercially available to the public each year out of 600 million pounds of cap-sensitive explosives. The mathematics are simple: black powder represents only 0.067% of the total available commercial explosives, but it is used in 12 to 16 percent of the bombings. Thus, its use in crime is several hundred times greater than its proportional availability. Smokeless powder is very similar. It represents only 0.83% of the total cap-sensitive commercial explosives available (.5 million pounds out of 60Q million pounds). Yet smokeless powder is used in 7.4 (BATF) to 17.8 (FBI) percent of bombing crimes. Again, its criminal use is very many times greater than its proportional availability. Mr. Chairman, as I said above, if black and smokeless powders are not included within the taggant program, if, as in subsection 12(u) of H. R. 13283, a nearly identical bill, they are excluded from tagging, then the explosive materials used in a major proportion of current bombings will not only escape these safeguards, but the criminal-terrorist will also be provided with an obvious alternative to those explosives which can be traced or detected through taggants. We do not believe this result can be justified to the American people. It is our view that this legislation should require the insertion of taggants in all types of capsensitive commercially available explosive materials which are used in crimes. The Secretary would then have the authority, applying the standards in the proposed language, to impose the specific requirement for each class of explosives within a reasonable time after the taggant for that class has been successfully tested and is available. The Secretary would exempt those classes of explosives not yet ready for tagging. 11 Mr. Chairman, the benefits of tagginq are e ip a r It will not, however, provide a panacea i n J t L J w solving the problem of explosives c r S e M S X S ? tion tagging will help so!ve soml Som£!ngs* nSt f l f " Detection tagging does not mean that all bombs will* immediately be detected. Together, however™ they Jill meaningfully advance our ability to deal with t S bombing problem, and may deter some from using this deadly instrument. Those would be major a d v a n W i-aaa-in^M^H }S clear' however: the extent to which S?2i?2 " JJ h e l P J c ? u n t e r bombing crimes will be largely influenced by how quickly and how many forms of explosives are tagged, it is critical, thirefo?! 3 2 lSJ°r°,n *? t e c h n o l ° g y allows, the requKmen? ' ?n?o i*S"J i a r C ^ a S S ° f e3£ P^sives be tagged should go into effect. One class of explosives is ready to be uSrfh^H-^?^-^11.56 shortl y- We, therefore, urge that this legislation be passed during this session, we can then minimize the delay in getting tagged explosives into the marketplace and maximize our ability to apprehend those who use bombs and to save the lives of their intended victims at the earliest possible time. The Treasury Department deeply appreciates the attention which the Subcommittee and you, Mr. Chairman, are giving to the problems of bombings by terrorists and other criminals and the tagging of explosives- to help fight this severe crime problem. We believe that all responsible Americans share a desire for all explosive materials commonly used in criminal and terrorist bombings, when operationally feasible, to be required to contain both identification and detection taggants. We will gladly work with the Subcommittee to achieve a final version of H.R. 13261 which will accomplish our mutual goal of a workable scheme for requiring the tagging of explosive materials for identification and for detection. That concludes my statement, Mr. Chairman; I will be happy to answer any questions the Subcommittee may 0O0 have. FOR IMMEDIATE RELEASE JULY 26, 1978 Press Contact: Non-Press Contact: Robert E. Nipp (202) 566-5328 (202) 566-8235 566-8651 566-5286 TREASURY IMPLEMENTS JULY 20 STEEL TRIGGER PRICE MECHANISM ANNOUNCEMENT The Treasury Department, implementing its announcement of July 20 concerning the Trigger Price Mechanism, today pub lished base prices applicable during the Fourth Quarter of 1978 for 84 steel mill products covered by the program. The Department also published additional pages in the Trigger Price Manual to expand the coverage of products for which base prices have been announced in the past. # B-1066 DEPARTMENT OF THE TREASURY OFFICE OF THE SECRETARY NOTICE Base Prices and Additional TPM Manual Pages Implementing July 20 Announcement The Treasury Department, implementing the Notice of July 20 concerning the Trigger Price Mechanism, hereby (1) announces base prices applicable to all shipments exported on or after October 1, 1978 for 84 types of steel mill products covered by the program; and (2) issues additional new pages of the Trigger Price Manual to supplement the pages published July 20. These pages reflect Third Quarter prices since they take effect during this Quarter. Table I is a list of base prices applicable for the Fourth Quarter. For most products, the Fourth Quarter base price is derived by increasing the current applicable Third Quarter base price by 4.86%. Diagram-I- shows how this factor is derived. The same increase must be applied to current extras to derive the appropriate Fourth Quarter trigger price extras for specific products. Alternatively, the Fourth Quarter base price for most products may be derived by increasing the original base price (announced January 9, 1978) by. 10.63% (see Diagram I). Again, extras should be increased by that same percentage for the Fourth Quarter These increases reflect: (1) increases in the January average cost per ton of finished product arising from Task Force revisions announced in the July 20-release, Part I; (2) Third Quarter adjustments (announced May 5. 1978) as.recalculated bv the Task Force to reflect an increased proportion of yen denominated costs than before (see July 20 release. Part I I , and (3) Fourth Quarter adjustments, as announced in the July 20 release, Part II. The standard percentage calculations described above may not be used !or two groups of products: (1) P-ducts whose base costs have been derived from electric fia^ace procl^ce^s ^at^er^ than integrated producers; and (2) products whose ^iginal relationship to the average cost per finished ton has bee" changed by the Task Force. For these two groups of P ™ d ^ t s , an explanation of the calculations is given m footnotes to the table of Fourth Quarter base prices (Table__I). ) /Robert H. Mundheim General Counsel na,A Dated: JUL 2 5 1978 TABLE PRODUCT I BASE PRICES FOR SHIPMENTS EXPORTED DURING FOURTH QUARTER (Including Task Force Revisions and Quarterly R e v i s i o n s ) 1978 $/Metrlc Tons AISI Group 2 2 2 2 2 2 16 16 3 3 3 3 3 3 5 6 6 6 8 10 10 10 10 10 11 11 Produe I Wire Rods Commercial Quality 1008 Wire Rods Welding Quality Wire Rods High Carbon 1065 Wire Rods Cold Heading Quality 1038 Wire Rods Cold Finished Bar Quality Wire Rods Alloy Base Grade 4037 Cold Finished Spheroidized Annealed Moly Alloy Steel Wire Rod AISI 4037 5.5 MM to 13 MM Base Cold Finished Spheroidized Annealed SI-MN-CHR High Carbon Steel Wire Rod AISI 9254 Base Wide Flange Beams Standard Carbon Steel Channels A-36 Unequal Angles Equal Angles A-36 Standard I-Beams A-36 S-4 S-12 Sheet Piling A-328 Plates A-36 Heavy Carbon Steel Rails Light Rails Tie Plates Plain and Deformed Heintorcinq Bars A STM 615 Merchant Quality Hot Rolled Carbon Round Bars A-36 or AISI 1020 Hot Rolled Carbon Bars Special Quality AISI 1045 Merchant Quality Squares and R.C. Squares ASTM A-36 or AISI 1020 Merchant Quality Flat Bars A-36 or AISI 1020 Bar Size Channels A-36 Round Bar Alloy 8620 Base Spheroidized Annealed 52100 January Base $ 265 266 309 319 319 466 Current 3rd Quarter Base $ 280 281 326 337 337 492 4th Quarter Re\/ised Base $ 294 295 342 353 353 516 None 492 516 one 259 210 221 199 243 292 266 298 292 299 196 471 273 239 252 227 277 308 281 314 308 315 223 243 340 278 359 494 286 251 264 238 290 323 295 329 323 330 234 291 376 243 221 292 391 437 278 253 334 413 461 (a) (a) (a) (a) (b) (c) 291 (c) 265 (c) 350 (c) 433 482 /\ J. £> 1 Group \2 1 ? 12 14 14 14 14 14 14 14 14 15 15 lb 15 lb 15 15 15 15 lb 15 15 15 16 16 16 16 16 16 16 16 16 January f'roduc t Base Cold Finished Carbon SteeJ Round Bar 1018 $ 361 416 Revised 408 Cold Finished Sulphur Free-Cut ting Round Bar 1215 471 Revised 428 Cold Finished Free-Cutting Lead Round Bar 12L14 492 Revi sed 437 ERW Pressure Tubing 1874 Welded Stainless Pipe ASTM A-312 1689 Welded Stainless Steel Round Ornamental 278 311 Continuous Buttweld Standard Pipe 377 Electric Resistance Pipe Excluding Oil well None Submerged Arc Welded Pipe None ERW Structural Tubing, ASTM A-500 368 ERW Standard Pipe, ASTM A-120 (A-53) 364 Seamless Carbon Oil Well Casing to 7" Not Threaded 413 Seamless Carbon Oil Well Casing over 7"Not Threaded 418 Seamless Carbon Casing Threaded Over 7" 328 Seamless Carbon CasingThreaded up to 7" 387 ERW Carbon Oil well casing not threaded 702 550 ERW Carbon Casing Threaded 374 Seamless Carbon Pressure Boilers etc. 534 Seamless Carbon Tubing With Coupling 792 Carbon Seamless Line Pipe 1798 Hot Roll Seamless 52100 1959 Cold Roll Hi Carbon Chrome 52100 400 Seamless Round Stainless Tube 304 455 Seamless Square Ornamental Tube 304 464 Cold Heading Round Wire H .D;, 1018 (Hard Drawn) 468 Cold Heading Round Wire Annealed Rod 1018 477 Cold Heading Round Wire Spheroidized Annealed Rods 1018 504 Cold Heading Annealed in Process 1018 Cold Heading Spherodized Annealed in Process 1018 513 Cold Heading Round Wire Annealed in Process From Annealed Rods 1018 455 Cold Heading Round Wire Spheroid Annealed in 464 Process from Annealed Rod 1018 Cold Heading Finished Size Round 1018 Wire Annealed Spheroid Annealed at at 3rd Quarter Base $ 381 439 430 497 452 519 461 1977 1782 293 328 398 343 317 388 384 436 441 346 408 741 580 400 563 836 1897 2067 422 480 4 th Quarter- Revised $ Base — - 460 (d) 521 (d) 544 (d) 483 None None 307 344 4]7 360 332 407 403 : 457 462 363 428 777 608 419 590 877 1989 2167 443 503 490 494 503 514 518 527 532 558 541 567 I 480 503 490 514 ' *> AISX Group 16 16 16 16 16 16 16 16 16 16 16 20 21 22 23 23 25 25 Produc t Cold Heading Round Wire Annealed at Finished Size From Annealed Rods 1018 Cold Heading Round Wire Spheroid Annealed at Finished Size and Drawn From Annealed Rod 1018 Bright Basic Round Wire 1008 Rimmed #8 Galvanized Iron Round,Wire Type #1 Coating #8 Round Baling Wire #14.50 Bright Annealed Cold Drawn Stainless Wire Base 304 0.080M Spring Hard Temper Nickel Copper and Plastic Cold Drawn Stainless .040" 302 Base Cold Heading Quality Copper and Moly Coat Cold Drawn Stainless SteelWire ASTM 493-A #7 0.131" Cold Heading Quality Copper and Moly Coat Cold Drawn Stainless Wire 305 0.131" Cold Heading Quality Copper and Moly Coat Cold Drawn Stainless AISI 410 0.131" Cold Heading Quality Copper and Moly Coat Cold Drawn Stainless AISI 430 0.131" Wire Nails Bright and Common 20 d x # 6 x 13/32 x 4" Base Barbed Wire 2 Ply 12.50 Black Plate ASTM A-625-76 0.0083M 34" x Coil Revised Electrolytic Tin Plate SR 25/25 75Lb x 34" x Coil Revised M Electrolytic Tin Plate DR 25/25 55 x 34" x Coil Revised Hot Rolled Sheets Coil ASTM A-569 .121" x 48" x Coil Revised Hot Rolled Band .121" x 48" x Coil January Base Current 3rd Ath Q u a r t e rRevised Base Quarter Base $ 490 $ 517 $ 542 500 329 414 459 528 347 437 484 554 364 458 508 2182 2302 2414 2745 2896 3037 2353 2482 2603 2416 2549 2673 • 1562 1648 - 1602 1690 383 " 527 373 347 477 470 475 520 231 239 None 1728 - 404 551 394 —-— 1772 424 578 _ 380 (e) 515 (e) 570 (e) 262 250 (e) 503 501 « 244 238 I CO I January Base Group rroduct 26 Electrical Steel Sheets Grained Oriented M4 0.O12" x 33" x Coil Electrical Steel Sheets Non-Oriented M-45 0.018 x 36" x Coil Cold Rolled Sheets ASTM A-336 1,0 MM x 48" x Coi1 " 2 Electro-Galvanized Sheets EGC-lOgM 1.0 Revised m/rn x 48" x Coil Galvanized Sheet ASTM 52b G-90 .029" - .032" x 48" x Coil Revised Hot Rolled Carbon Steel Strip Produced on Bar Mills Cut Lengths Hot Rolled Carbon Steel Strip Produced on Sheet Mills Coils Only Tin Free Steel Sheets SR 75 lb by 34" x Coi 1 Revised 26 26 27 27 29 29 32 32 Tin Free Steel Sheets DR 55 lb by 34" x Coil (a)Electric Furnace producer, Group A product. Fourth Quarters is 4.87%. Revised 3rd Quarter Base 4th Quarter Revised Base $1000 $1055 $1106 538 568 596 297 313 328 343 354 362 345 356 364 246 282 296 231 249 262 413 403 412 453 436 388 (e) 390 (e) 441 (e) 435 496 (e) The increase from current Third to revised (b)Electric Furnace producer, Group C product. The increase from Third to Fourth Quarters is 4.83%. (c)Electric Furnace producer, Group B product. The increase from Third to Fourth Quarters is 4.84%. (d)The original base price of cold finished steel bars has been adjusted. The trigger price for hot rolled bars (which is the raw material from which cold finished bars are made) is now being used as the raw material cost in calculating cold finished bar production costs, resulting in a base prices increase. (e)See next page. » )The original base price wati adjusted by the Task Force to the figure shown in the first column on the chart above. To derive the trigger price applicable in the Fourth Quarter, apply the appropriate conversion factor shown below to the original January trigger price or the current Third Quarter trigger price. These conversion factors apply to both the base and any extras. Conversion Factor From Current From Original Third Quarter Tri gger Price Trigger Price Black Plate SR 1.0188 0.9645 Electrolytic Tin Plate SR Eiectrolytic Tin Plate DR Hot Rolled Sheets Electro Galvanized Sheets Galvanized Sheets (Hot Dipped) Tin Free Sheets, SR Tin Free Sheets, DR 1.0797 1.200 1.1342 1.1312 1.1304 1.0678 1.2039 1.0239 1.1377 1.0738 1.0718 1.0714 1.0115 1.1402 I en l - 6 DIAGRAM I DERIVATION OF FOURTH QUARTER BASE PRICES For most products, the Fourth Quarter trigger price V below) may be calculated by: 1. Multiplying the current Third Quarter trigger price for that product (Box II) by 1.0486; or 2. Multiplying the original January trigger price for that product (Box I) by 1.1063. III. I. ORIGINAL PRODUCT BASE PRICE (JANUARY 9, 1978) +1.01% 5 . 5 1% BASE PRICE AFTER TASK FORCE ADJUSTMENT OF AVERAGE COSTS +5.97% 1 II. CURRENTLY APPLICABLE 3rd QUARTER BASE PRICE THIRD QUARTER BASE PRICE MADE FOR METHODOLOGICAL PURPOSES ONLY I 36% FOURTH QUARTER BASE PRICE (OCTOBER 1, 1978) (THE SAME PERCENTAGES SHOULD BE APPLIED TO EXTRAS) FOR ELECTRIC FURNACE PRODUCTS AND PRODUCTS WHOSE ORIGINAL BASE COSTS WERE REVISED BY THE TASK FORCE, SEE FOOTNOTES TO TABLE I FOR AN EXPLANATION OF THE CALCULATIONS. - 7 Derivation of the Percentages The percentages shown here were derived by first revising the January average costs ($328.23) (Box I) based on the Task Force's review. The result ($331.54 M/T) (Box III) was 1.01% above the average cost published in January. Then the previously announced Third Quarter increase (+5.5%) was applied to the revised January average cost ($331.54) (Box III) resulting in a cost of $351.33 (Box IV). The latter figure amounted to a 5.97% increase (rather than a 5.5 % increase) because the Task Force cost re-structuring had made costs more sensitive to changes in the yen-dollar exchange rate. Finally, Fourth Quarter increases (+3.36%, reflecting yen appreciation over a 2-month average period ending July 15) were applied to the revised Third Quarter costs, resulting in a Fourth Quarter average cost of $363.12 (Box V ). This cost was compared with the original average cost (s>i28.23 M/T) (Box I) and the currently applicable Third Quarter average cost ($346.30 M/T) (Box II). The resulting percentage increases (+10.63% and +4.86%, respectively) are reported in the diagram above. It is important to note that the Third Quarter trigger prices remain those announced May 5, 1978 (ie. 5.5% above original trigger prices). Revised Third Quarter numbers (Box IV) were calculated purely to enable the Task Force to make Fourth Quarter revisions. Diagram I and the above discussion are recapitulated in the following conversion chart: To Obtain: From: from $/Me.tric Ton) Percentage Conversion Factor V V II III IV V V II I I I III IV III Multiply Multiply Multiply Multiply Multiply Multiply Multiply by by by by by by by 1.0486 1.1063 1.0551 1.0101 1.0597 1.0336 1.0953 + 4.86% +10.63% + 5.51% + 1.01% + 5.97% + 3.36% + 9.53% Spheroidized Annealed, Mo Alloy Steel Wire Rod AISI 4037, 5.5mm to | 13mm Category AISI 2 Tariff Schedule Number (s) 60 8.7880 0.375C per lb. + 4% + additional duties (see Headnote 4, TSUS) Base Price per~Me+rt<r Torr $492 Charges to-GIF Ocean Freight- Handling Interest West Coarf* $5 8 $7 $10 Gait Coast" AtfarrMc Coast" Great Lakes 69 72 79 5 4 4' Insurance li ot base prtce +-exM as -Hocearr-freiulil ixrras 1. 2. 3. 4. 5. 6. Grade Extras Size Extras Thermal Treatment Extras Aircraft Quality Extra Bearing. Quality Extra Vacuum Degassed Extra 13 14 17 Ne* Page, Julyr 1978 SPHEROIDIZED ANNEALED, MO ALLOY STEEL WIRE ROD, AISI 4037, 5.5 mm to 13 mm 1. Grade Extras (per MT) \ AISI, SAK 5 NUMBER 1330, 1335, 1340, Minus 1345 4024, 4028 4012, 4023, 4027 4032, 4042, 4047 4118, 4130 NIL 42 AISI, SAE: Extra Number (S/MT) 4820 185 5046 51 5115, 5120, 5130, 5132, 5135 39 5140 41 NIL 4135, 4137, 4140, 4142, 4145, 4147, 4150 8615, 8617 4161 4320 94 4340 93 2-L3> New Pager July* 19 4422, 4427 4815, 4817 Boron Extra (if specified)-$21/MT 8630, 8637,. 8640,. 8642, 8645, 8650, 8655, 8660 17 a720T 33 8740 25 8822 41 94B15, 94317 42 Nev* Page, July,. I97£ 2. Size Extras Size Over 13 mm but less than. E x t r a ($/MT) M i n u s 26 19 unit 1 inch SL o v e r Minus. 37 :. T h e r m a l T r e a t m e n t E x t r a s E x t r a ($/MT) Regular Anneal ipheroidized A n n e a l ".... ^ 42 Aircraft Quality Extra $26/MT Bearing Quality Extra $26/MT c. Vacuum Degassed Extra $12/MT 63 (This extra is not charged when requirements are subject to extra for aircraft and/or bearing quality. 2 Rev. July, 19 78 Spheroidized Annealed, Si-Mn-Cr High Carbon Steel Wire Rod, AISI 9254, 5.5mm to 13mm "15 \ I Category AISI 2 Tariff Schedule Humber (s) 60 8.7880 0.375$ per lb. + 4% + additional duties (see Headnote 4, TSUS) Base Price per-Metrfe Torr $471 Charges to CIF West Coast* Gult Coast At"!antic Coast" Great* Lakes Ocean Freight* $58 69 72 79 fling $7 5 4 4 1 nterest* $10 13 13 16 nsurance \% of base price +-extras-*-ocean-freigtrt— cxrras 1. 2. 3. 4. Grade Extras Size Extras Thermal Treatment Extras Vacuum Degassed Extra NEW- PAGE* JULYV 1978 SPHEROIDIZED ANNEALED, Si-Ma-Cr HIGH: CAR30N STEEL WIRE ROD USI 9254, 5.5 mm to 13 mm U Grade Extras; (per MT) AISI NUMBER 926(1 S150V 5I5S, 5160 I 6150 E^ctra ($/MT Minus 19* CCMinusr 53 10 Boron Extra (if specified)-$21/MT 2. Size Extras. Size Over 13 mm but less than 19 mm 19 inm & over Extra C$/MT) Minus 2 6 Minus 37 3. Thermal Treatment Extras Extra ($/MT) Regular Anneal Spheroidized Anneal 42 4. Vacuum Degassed Extra 63 $12/MT* 2-17 REV. JULY, 1978 Spheroidized Annealed, High Carbon Cr Steel 5. 5IDHI to Wire Rod AISI 52100, | 13mm Category AISI 2 Tzriff Schedule Number (s) 608.7865 0.375$ per lb. + 4% + additional duties (see Headnote 4, TSUS) Base Price per^Metrfc Torr Charges to CIF West Coast* Gulf Coast* AtlarrMc GdasrtGreat- Lakes $541 Ocean Freight* $58 69 72 79 nsurance- 14 of base price-t-e: terras 1. 2. 3. Grade Extras Size Extras Thermal Treatment Extras Hand!ing $7 5 4 4' Interest* $11 15 15 18 ocean—fryjyht * NEW. PAGE,. JULT,. 19781. 1, Grade Extras (per MIT A I S I NUMBER Exrra (5/MT) E 5 0 1 0 0 r ES11Q0 Size Extras Size ~ v 13 mm but less than -i'3!m & over 2. Thermal Treatment Extras Regular Anneal Spheroidized NIL. Extra ($/MT) Minus 26 Minus 27 ($/MT) 42 63 2-19 REVISED T? Fed.Reg. COLD FINISHED SPHEROIDIZED ANN2ALZD MO A L L O Y STEEL WIRE ROD AISI 4 0 3 7 , 5.5mm to 13mm Category AISI 2 Tariff Schedule Number(s) 609.4560 10.5% ad val + additional duties (see headnote 4, TSUS) 3ase Price oer Metric Ten es to C U •vest Coast Gulf Coast Atlantic Coast Great Lakes Ocean F re i gilt $53 69 72 79 S492 Handlin>g 37 0 4 4 310 13 14 17 lr.surar.ee '.% of base price •*- ex~ras •*• ocean freight extras Grade E x t r a s (2 Size E x t r a s (3 Therrnal Treatment Extras A i r c r a f t Quality E x t r a (5 Bearing duality Extra ( 7^ Vacuum legassec Extra C "** d "*"" *^" si^^d E x t r s (•» 2-20 REVISED T? Fed.Reg. COLD FINISHED SPHEROIDIZED ANNEALED MO ALLOY STEEL WIRE ROD (CONTINUED) Grade Extra - see grade extras table, pp. 2-12, 2-13 Size Extras Size Extra (S/MT) over 13 mm but less than I9mm Minus 26 1 inch and over Minus 37 Thermal Treatment Extras Extra (S/MT) Regular Anneal 42 Spheroidized 53 Aircraft Quality Extra S26/MT Bearing Quality Extra S26/MT Vacuum Degassed Extra S12/MT (This extra is not charged when requirements are subjec to extra aircraft and/or bearing quality) Cole Finished Extra Size ''Inches' Extra (S/MT) 0.312-0,993 C.533-0.311 C.525-0.537 C.362-0.524 C.5CC-0.551 C.-3S-0.499 C. 375-0.437 0.312-0.374 C.250-0.311 C.153-0.249 r - ?s_r. i-7 C.094-0.124 C.C52-O.C93 3137 137 1*8 1*3 143 179 -179 179 222 253 295 333 390 2-21 REVISED TP Fed.Reg. COLD FINISHED, SPHEROIDIZED ANNEALED, SI-MN-CR HIGH CARSON STEEL WIRE ROD AISI 9254, 5.5mm to 13mm Categqry AISI 2 Tariff Schedule Number(s) 609.4560 10.5% ad val + additional duties (see headnote 4, TSUS) 3ase Price oer Metric Ton 3471 Handling Intere S7 West Coast 353 5 Gulf Coast 59 4 Atlantic Coast 72 4 Great Lakes 79 Insurance 1% of case price - extras - ocean freight 310 13 13 IS Charges to CI? Ocean Freight -jctras: (1) Grade Extras (2) Size Extras (3) Thermal Treatment Extras (4) Vacuum Degassed Extra (5) Cold Finish Extra REVISED Fed.Reg. SPEROIDIZED ANNEALED, SI-MN-CR HIGH CARBON STEEL WIRE (CONTINUED) Grade Extras (per MT) AISI Number Extra (3/MT) 9260 5150, 5155, 5160 5150 Minus 19 Minus 53 10 3oron Extra (if specified) S21/MT 2. Size Extras Extra (S/MT) >w X — *• Over 13mm but less than 19mm 19mm and over Thermal Treatment Extras ?.e gul ar Anne ai Soheroidized 4. Vacuum Degassed Extra -3 Minus 26 Minus 37 Extra 3/MT 42 63 S12/MT 5. Cold Finish Extra Extra (S/MT) Size ''Znches) Pi 2 " 5 —T <2 O Q w • 3 — — ^ w • • — w w w .odo—v .3 0.525-0.537 C.552-0.524 C.500-0.561 0.438-0.499 0.375-0.437 G.312-0.37^ 0.250-0.311 C.133-0.249 C.125-0.137 C. 094-C 124 0.C62-0.093 S137 137 143 143 143 179 179 179 222 253 295 33S 290 I-Z WIDE FLANGE BEAMS Rev. July, 1978 (1) Size. Extras Series Lbs./Foot • x* ixS 6x4 4x4 frx 6 6x6 n 4 3x4 jx ih s x a1. 3x 3 13 16-18.5 8.5 12,16 1S.S 20,2S 10 13,15 17.20 2-1,23 31-67 11. S 15-19 33-45 49-112 14 16.5-22 27-36 40-50 53,58 65-190 LO X 4 .0x4 10 x S-3/ [Ox 3 :o x 10 .2x4 .2x4 .2x 6^ .2x 8.. .2x IC .2x 12 11 4x 5 4 x 64x3 4x 10 Extra-S/KT. Series 40 37 54> 42 27 1944 32 22 16 12 38 33 19 12 3 -*-> ->£ - - , - 'yj 30-33 43-S3 61-74 .1 41 33 14 7 S Mil Nil 19 10 Lbs./Foot 14 r 12 14 x 14% 14 x 16 14 x 16 14xl& 14x16 14 x 16 14 x 16 14 x 16 16 16 16 16 18 13 IS 18 21 21 21 21 x x x x x x x x x x x x imT A 24 24 27 x 9 x 12 x 3310 30 33 36 36 30 5=5 7 8J5 ll-l-; 6 7is 3-3/4 11-3/4 oh Sh 9 13 / (2) Grade Extras (S/M.T.) ASTM Grade Web Thickness In Inches Thru 1-7/8 | Over 1-7,/S Thru 2-3/3 A242 ASS3 A441 117 117 52 G42 G50 G60 A56 A690 44 52 70 0 81 -- 129 94 90 94 — • 34 78,84 87-136 142-426 4SS 500 SSO 60S 565 730 26,31 36-50 OO- 73 38, 96 JO , 40 45- 60 64- 35 96- 114 44, 49 SSO 4. y 96 112- 142' 55, 61 68- 94 100- 120 34- 114 118-152 200-240 135-194 2 30-300 Extra-S/M.T. Mil Mil Mil 76 80 8L 82 84 88 14 Nil 15 5" Nil Nil 10 Nil Nil Nil 10 Nil Nil Nil N t7 12 18 12 13 3-4(A) Revised TP (7/25/78) Fed.Reg. ZE EXTRAS JUNIOR BEAMS lbs/ft Extra $/MT 4.5# 54 6.5# 40 8# 38 9# 38 10.8# 35 11.8# 35 Il-I REV. JULY, 1978 I Hot Rolled, Ni-Cr-Mo Alloy Steel Round Bar L AISI 3620 40mm | • Category AISI I I Tariff Schedule Number (s) 608.5240 10 1/2$ • additional duties (see Headnote 4, TSUS) Base Price per Metric Ton $413 Charges to CIF Ocean Freight Handling Interest Coast $7 $ West 9 Gulf Coast Atlantic Coast Great Lakes S49 51 63 79 5 4 4 Insurance 1$ of base price + extras + ocean- freight* Extras I. Grade Extras 2. Size Extras 3. Thermal Treatment Extra 4. Qua Iity Extras 5. Spring Steel Flat Bars 12 12 15 ii-r NEtf PAGZ^ JUET, 1978* Grade Extry per MT i * AISI,. SA£ NUMBER 1330, 1335,1340, 1345 4012, 4023, 4027 4024, 4028 4032, 4037, 4042, 4047 S/MT AISI, SAE NUMBER S/MT 5046 Minus 72 5115, 5120, 5130, 5132, 5135 Minus 60 5140 Minus 62 61 18 Minus 17 6150 Minus 33 Minus 63 Minus 2 Minus 17 Minus 2 • 41 13, 4130 4135, 4137, 4140 4142, 4145, 4147, 4150 Minus 21 31 15 1 8615, 8617 16 Minus 19 3622, 3625, 8627 i NIL i i 8630, 3637, 8640 8642, 8645, 3650 3655, 8660 Minus 4 NBT 4422,4427 3720 46l5 r 4617 70 462Q 68: 4626 874C 8822 4718 85 4720 52 4315, 4817 66 4820 64 Boron Extra (if specified) S2I/MT 94815, 94817 NEWSize. Extra (mm) Round. Extra: CF/MT) Round Corner Square 13-15 16 Base 16-24 1L Base 25-100 NIL Base 101-250 5 Minus: 3* Thermal Treatment Extras Thermal Treatment Regular Anneal Sphere idize Anneal Normalize Quench & Temper Normalize & Stress Relieve Quench, Temper &'Stress | Relieve Extra ($•/ .MT' ) 42 13 53 116 169 Quality Extras Quality Aircraft Bearing Vacuum Degassed (This extra is not charged when requirements are subject to extra for aircraft and/ or bearing) . Extra ($ / KT) 26 26 12 Spring: Steel. Flat Bars 5-1 Grade Extras per MT" AISI,. SAE NUMBER Extra- ($ / MT 9260 5160 Minua 102 Minu* 102T 5-2* Size-Extras Width (Inches) Extra ($/ MT) up to 1 3/4" over 1 3/4" to 4" over 4" 11 NIL 11 11-6 REV JULY, 1978 jSpheroidize Annealed, High Carbon Cr Steel Round Bar AISI 52100, 40mm to 100mm L : _ Category AISI II Tariff Schedule Number (s) 608,5225 10 1/2$ + additional duties (see Headnote 4, TSUS Base Price per Metric Ton* $461 rharges to CIF Ocean Freight Handling Interest West Coast $49 $ ? $|Q Gulf Coast Atlantic Coast Great Lakes 5 53 79 5 4 4 13 j^ 17 nsurance 1$ of base price + extras- +• ocean freight- Zxtras I. Grade Extras 2. Size Extras 3. Thermal Treatment Extras 11-7 NEW PAGEV JULYV 1978 Grade Extras* Grade? E5110Q;. E50100- Extra($ /MT) NIL Size* Extras* Size (mm) 13-15 16 - 24 25-38 40 - 100 101- 250 Extra ($ / MT) 16 11 5 NIL 5 Thermal Treatment Extra Thermal Treatment Without spheroidize anneal Extra ($ / MT) ! Minus 63 REV. JULY, 1978 SEAMLESS CARSOK STEIL OIL WELL CASING, NOT THREAOED, UP TO SEVEN INCHES IN OUTSIDE DIAMETER AISI CATEGORY: 15 Tariff Schedule Number (s) 610.39 0.1 £/lb Base Price per Metric Ton $388 Charges to CIF Ocean Freight Handling West Coast See Freight $7 Gulf Coast Table 5 Atlantic Coast 4 Great Lakes 4 Insurance 12 of base price + extras + ocean freight nterest T7 10 10 12 Extras A. Outside Diameter/Wall Thickness B. Grade Extras TOTE: All prices on pg. 15-2 are to be increased by-5 l/27a for oil well casing exported to the United States on or after July 1, 1978. REV. JULY, tb-X Sase Prices Including OD/WT Extras (S/MT) SEAMLESS CARBON STEEL OIL CASING, NOT THREADED, UP TO SEVEN INCHES IN OUTSIDE DIAMETER AISI 15 TSUSA 610.39 00- WT Base Price 4 1/2" .224 .250 400 392 .236 384 379 • 244 .275 .304 381 374 368 3 1/2" Intermediate WT will be priced on the nearest WT shown. 15-2-A NEW PAGE, JULY, 1978 Seamless Carbon Steel Well Casing, Not Threaded, up to 7 Inches in Outside Diameter Grade Extras Grade H.J.K K.C.L C-95 ,P Bctra Base + 217, + 397, 15-3 REV. JULY, 1978 SEAMLESS CARBON STEEL OIL WELL CASING, NOT THREADED, SBIDl INCHES AND OVER IN OUTSIDE DIAMETER CATEGORY AISI 15 -iriff Schedule Number (s) 610.39 0.1 <t/lb. Base Price per Metric Ton $334 :-verges to CIF Ocean Freight Handling Interest West Coast See Freight $7 $7 Gul* Coast Table 5 Atlantic Coast 4 Great Lakes 4 Insurance 12 of base price + extras * ocean freight 10 10 12 Extras A. Outside Diameter/Wall Thickness B. Grade Extras IUTZ: All prices on pg. 15-4 are to be increased by 5 1/22 for oil well casing exported to the United States on or after July 1, 1978. 15-4 REV. JULY, 1978 Base Prices Including OD/V/T £**»•?« TSTMTI " SEAMLESS CARBON STEEL OIL WELL CASING, NOT THREADED, SVZH INCHES & OVER iN wUTSiDE DIAMETER AISI 15 TSUSA OO WT Base Price .272 .317 374 365 .264 380 364 7" 8 5/8" 610.39 ~s7 9 5/8" .352 • «# ^ W .350 .400 .450 n 3/4" 354 364 363 364 ** e ** JO J "7* .435 .489 - 364 362 .380 .430 .480 375 375 374 5" .438 .495 .656 401 3S7 397 20" .438 .500 424 424 424 424 13 3/8" ,812 InteriDediate WT will be priced on the nearest WT s h w n . 15-4-A NEW PAGE, JULY, 1978 Seamless Carbon Steel Oil Well Casing, Not Threaded, 7 Inches and over in Outside Diameter Grade Extras Grade H.J.K N.C.L C-95. P Extra Base + 217. + 397. 15-5 r REV. JULY, 1978 Seamless Carson Steel Oil Well Casing, Threaded, and Coupled, Seven Indies aid Over in Outside Diameter Category .AISI j IS Tariff Schedule Number(s) 610-42 ' 7^% 3ase Pries per Metric Ton $436 Ciarges to QF Ocean Freight Handling Interest West Coast See Freight T2hle $7 $ 9 Gulf Coast Atlantic Coast Great Lakes 4 5 12 12 4 1 2 Insurance 1% of base price + extras + ocean freight Extras 3. Grade Extras C. Threading & Couplings Extras N7TE: All prices on pg. 15-fe are to be increased by 5 l/27a for oil well casing exported to the United States on or after July 1, 1978 REV. JULY, 1978 BASE PHICZS INCZffiING CD/VT ZXTFAS [S/XT) &L22S QS3CN SZZZL OIL WEIZ, CASING, TESZADZD^ AID OOUFLH), 7-INCHES & OVER AISI 15 TSuSA 610-42 CD WT r .272 .217 425 419 S 5/8" .264 .352 422 414 .295 412 412 10 3/4" .250 .400 .450 412 412 412 11 3/4" • 375 .425 .48S 415 412 412 13 3/8" .280 .420 .480 42S 426 425 9 S/S" Intermediate WT will be priced in the nearest WT shown. 15-6-A NEW PAGE JULY, 1978 Seamless Carbon Steel Oil Well Casing, Threaded and Coipled, 7 inches or mare in Outside Diameter. Grade Extras Grade Extra K.J.K N.C.L C-95 ,P Base + 217. + 397. Threading and Coupling. Extras Threading & Coipling SIC urc BTC Threading but without coupling Extra Ease + 57o +127. -2.57o ^*" REV. JULY, 1978 SEAMLESS CARBON STEEL OIL WELL CASING, THREADED , "WD COUPLED, UP TO 7 INCHES. IN OUTSIDE DIAMETER Category AISI 15 Tariff Schedule Number(s) 610.42 7 1/25 Base Price per Metric Ten $441 I-.srges to O F Ocean Freight Handling Interest West Coast Gulf Coast Atlantic Coas* Great Lakes See Freight Table $7 $9 5 4 4 12 12 15 Insurance 1% of base Trcice ^ extras -+ ocean freight extras A. Outside Diemeter/Wcll Thickness B. Grade Extras MOTE: All prices on pg. 15-8 are to be increased by 5 1/2% on ? il iQ7o 1 c a s i n S 5 e x P o r t e d to die United States on or after July 1, 1978. 0^1 15-8 REV. JULY, 1978 BASE PRICES INCLUDING 0D/W7 EXTRAS (S/MT) Seamless Carbcn Steel Oil Well Casing,Threaded, .and Cowled, Tjp to Seven Inohes AISI 15 TSUSA 610.42 CD, WT Base Price .224 .250 455 446 c» 2** .296 437 431 5 1/2" .2" .275 .304 433 425 418 '4 1/2" Intermediate WT will be priced on the nearest OT shewn. 15-8-A KB-7 PAGE JULY, 1978 Seamless Carbon Steel Oil Well Casing, Threaded and Coipled, 7 inches in Outside Diameter Grade Extras Grade Extra 1 H,J,K N.C.L C-95 ,P Base + 217. + 397. Threading and Coua ling.-Extras Threading & Couoling SIC LTC ETC Threading but without coupling Extra Base +127. -2.57, FOR RELEASE UPON DELIVERY Expected at 9:30 a.m. July 26, 1978 STATEMENT OF EMIL M. SUNLEY, DEPUTY ASSISTANT SECRETARY OF THE TREASURY FOR TAX POLICY BEFORE THE SUBCOMMITTEE ON ADMINISTRATION OF THE INTERNAL REVENUE CODE OF THE COMMITTEE ON FINANCE AND THE SELECT SMALL BUSINESS COMMITTEE OF THE UNITED STATES SENATE Mr. Chairman and Members of the Committees: I am pleased to appear today to review with you the existing Jobs Tax Credit and to discuss with you the President's proposals for a Targeted Employment Tax Credit. The recent news about employment in the United States has been mostly good news. In the period of one year, from June 1977 to June 1978, 2.8 million people have joined the labor force and employment has increased by 3.9 million. The overall unemployment rate has been reduced from 7.1 to 5.7 percent and labor force participation and employment are at an all time high. All demographic groups have shared in the employment growth, including disadvantaged youth. For example, employment of blacks aged 18 to 24 increased by 110,000 during this period. However, the rate of unemployment for black youths remains high. This rate changed only slightly from 29.5 percent in June 1977 to 28.2 percent in June 1978. Unemployment has become increasingly concentrated on those who are disadvantaged by age, race, family income status, and other handicaps. The Targeted Employment Credit Proposal Because the problem of unemployment is increasingly a structural problem, the Administration has proposed that the present Jobs Credit be allowed to expire as scheduled after this year and that it be replaced by a Targeted Employment B-1067 - 2 Credit that will improve job opportunities for disadvantaged young people and the handicapped. The proposed employment credit would give a direct incentive for taxpaying businesses to make more jobs available and to make better jobs available for young people from low-income families. It will also provide employers an incentive to retain eligible workers during the critical first two years of employment in which their work habits and skills are developed. The President's proposal also continues the tax incentive for employment of handicapped workers who are referred from vocational rehabilitation programs. Unlike the present Jobs Credit, the incentive to employ the handicapped would not depend on the employer's forecast of annual overall employment growth. The Administration program would grant a tax credit equal to one-third of the wages of eligible individuals up to a maximum of $2,000 per year during the first year that any eligible individual is employed. In the second year, the credit is one-fourth of wages up to $1,500 per year per employee. I believe that these amounts are large enough to be an effective incentive for employers to fill some job openings with disadvantaged young persons, provided that the employer has a high degree of certainty that the credit will be forthcoming. It is also important that each eligible employee be covered for a long enough period of time to develop experience and skills required to compete successfully in the labor market without further aid. The proposed targeted employment retains the feature of the existing credit that employers are required to reduce their deductions for wages by the amount of the credit allowed. This provision is very important for the efficiency and fairness of employment tax credits. Without such a provision, there could be extreme cases in which an employer would make money from the tax credit simply by hiring new workers and telling them to stay at home. More generally, the wage deduction offset means that the amount of incentive among employers will not vary with their marginal tax rates. The incentive is the same for small corporations as for large corporations, and it is the same for all unincorporated businesses regardless of the tax rate faced by their owners. That is, for the first year the credit reduces the cost of an eligible employee by 33 percent of the first $6,000 of wages. a wage offset, new line of tax sheltersWithout based upon thededuction jobs credit could aappear. - 3 The President's proposal includes a number of other provisions aimed at assuring that the credit is used to provide real opportunities for eligible workers and to minimize potential conflicts with those who currently hold jobs. The proposal also seeks to harmonize the treatment of tax credit carryovers, making all business tax credits subject to the same rules. The effectiveness of the targeted employment credit in providing job opportunities for the handicapped and for disadvantaged young people depends crucially on its attractiveness to employers. If employers are to make more job opportunities available, they must believe with a high degree of certainty that each eligible worker hired will increase their tax credits, and they should face a minimum of red tape. Under the President's proposal, the employer has no responsibility to determine a prospective worker's eligibility, and the employer faces no issue with the IRS over eligibility rules. In addition, the employer need not forecast employment growth for the year or establish a payroll base for the previous year, as under the existing jobs credit. This "incremental" nature of the existing credit is the source of great uncertainty for the employer, additional recordkeeping requirements, and new regulations. The President's proposal also contains no recapture rules, which have been the source of uncertainty and complexity under the WIN and welfare tax credits. The only new accounting requirements imposed upon employers by the proposed targeted credit are that they must segregate the FUTA account for eligible workers and keep track of the initial employment date for each. Eligibility of employees would be determined, at the initiation of the employee, by the local agencies that determine eligibility for other Federal employment programs, such as Public Sector Employment and On-the-job Training. The applicant must be either (1) at least 18 years of age and no more than 24 years of age and a member of a family that has an income of less than 70 percent of the regional lower living standard or (2) a handicapped individual referred to the employer under a vocational rehabilitation referral plan. Thus, the applicant must establish the date of birth and evidence that family income is below the local standard. - 4 Unemployment is not a requirement for eligibility. There are two reasons for this. First, a duration-ofunemployment test would encourage the layoff of disadvantaged young people who are currently employed, and reduce the immediate prospects for those who have not been unemployed long enough. Second, a major objective of this proposal is to aid eligible workers in obtaining better quality jobs that have more opportunity for training, advancement, and job satisfaction. Eligible young people who are presently employed in less satisfactory jobs could seek certification to improve their prospects for meaningful employment. The proposed certification process is deliberately tied-in with the employment and training system so that the process of certification may be linked to the efforts of the local Employment Service to provide job information and referrals. Job seekers should be able to avoid, as much as possible, the stigma of "welfare". Our experience with the WIN and welfare credits, which have had very low rates of election, suggest that a targeted jobs program should be identified with the employment system, rather than the welfare system. As Assistant Secretary of Labor Arnold Packer testified here last week, we expect this program to result in approximately 160,000 more jobs for people in the targeted group than would exist without it. In addition, many eligible employees would find better, longer lasting employment. The eventual revenue cost of the program is estimated to be $1.5 billion. There will no doubt be suggestions that the cost of such a program may be reduced, without great sacrifice in numbers and effectiveness, by adding more requirements for certification or by limiting the tax credit to growing firms. Such suggestions should be explored very carefully for their potential to produce adverse incentives, as in the case of the duration of unemployment test that I discussed earlier. We do not want to give employers an incentive to lay off young people in order to make them certifiable. To take another example, we would not wish to discourage disadvantaged young people from seeking educational opportunities or encourage them to hide their educational qualifications, as would likely occur if there were an education limit. Limiting the credit to growing firms would add administrative complexities, increase uncertainty for employers, and cause the greatest reduction in effectiveness for those localities where the youth unemployment problem is likely to be greatest. - 5 If the potential for laying off noneligible employees to hire eligibles is a principal concern, this can be approached in a relatively simple way by limiting the total amount of credit to the approximate average amount of turnover. Following this principle, the Administration proposal would allow no more than 20 percent of the wage base to qualify for the credit. Problems of the Existing Jobs Credit In contrast to the targeted tax incentives that I have just described, the present general Jobs Credit is available even for employment of those groups whose unemployment rates are lowest. Also, the credit favors those regions and industries where employment is already growing most rapidly. The existing credit also rewards sporadic growth more than steady growth. If extended indefinitely, it would tend automatically to reduce taxes more in periods of economic expansion and to increase them during recession. It would, thus, counteract somewhat the tendency of the economy to stabilize itself. I have already noted the importance of certainty for employers for effectiveness of tax incentives. The present credit violates this principle massively. There are 5 separate quantitative tests that an employer must meet if added hiring is to result in increased amounts of credit. There is a test of FUTA wage base growth, of growth of the total wage bill, and of the tentative credit relative to current- year FUTA wages. There is also a limit of $100,000 per taxpayer and a limit to the employer's income tax liability. For any employer, it is likely that the best estimate of his business outlook for the coming year will be sufficiently close to one or more of these limits to raise doubts about eligibility. Most firms will not have a clear idea of their qualification until the tax year is nearly over. Each of the quantitative tests that are in the present credit has a defensible purpose. Indeed, considerations of revenue cost and data availability virtually require such provisions for any incremental credit that is to apply generally to employment. But taken together, the complexities of the present jobs credit and the consequent uncertainties and compliance burdens have resulted in what appears to be a very ineffective jobs stimulus program. - 6 Last week, Arnold Packer presented to this Committee survey evidence that most employers were not aware of the jobs credit even after its first full year had passed. Most who were aware of the credit and thought they qualified reported that they had made no conscious effort to change their employment policy because of the credit. The most recent evidence from tax returns, which is still sketchy and preliminary, indicate that the credit is being claimed at substantially lower rates than would be expected from the general rate of growth in employment over the period. By the end of June, after approximately 90 percent of individual returns had been filed, a total of $494 million of jobs credit had been claimed on approximately 283,000 returns, or about $1,750 per claimant which is less than the maximum amount for one full-time, full-year employee. The total number of individual taxpayers claiming the credit is about 8 percent of all business taxpayers that have employees. By the end of last week, $600 million of credit had been claimed on about 85,000 corporate tax returns, an average of $7,060 per claimant. The corporate totals are much less complete since most large corporate taxpayers have not yet filed for tax year 1977. Unfortunately, there is no tax return information as yet on the distribution of jobs credit claims by size, industry, or region. I do wish to report to you on the Administration's efforts to publicize the new Jobs Tax Credit over the past year. The Internal Revenue Service undertook a number of steps to publicize the credit to employers and to the general public. All employers were sent an informational insert with the quarterly employer's return forms announcing the credit. These were mailed during the second quarters of 1977 and 1978. The credit was also highlighted in a number of standard publications, such as Publication 17, Your Federal Income Tax, and Publication 334, Tax Guide for Small Business. Moreover, the Service undertook to provide training in the jobs tax credit to its taxpayer service personnel, who respond to inquiries from and furnish information to the public. The Service also worked closely with the Small Business Administration (SBA) in publicizing the jobs tax credit at 10 regional meetings of the SBA Advisory Councils, and provided representatives at each of these meetings. - 7 The Employment and Training Administration of the Department of Labor undertook an information program of its own. Beginning in October 1977, about 550,000 "little green pamphlets" describing the Jobs Credit in nontechnical language have been distributed through local offices of the Employment Service, CETA prime-sponsors, regional ETA offices, and regional offices of the SBA. Other educational efforts include descriptions of the credit in regular publications of the ETA and of the U.S. Chamber of Commerce. Summary To summarize, the Administration believes that the existing jobs credit is overly complex and uncertain in its effect and that it no longer addresses the most critical unemployment problem. A targeted employment tax credit that we have proposed would concentrate the tax incentive on disadvantaged young persons and handicapped individuals where problems of structural unemployment persist. This proposal would involve much less complexity and uncertainty for taxpayers, which would be a boon especially to small businesses. It would aid the entrance of young people from poor families into the regular private work force and would help them to find better, more lasting jobs. FOR RELEASE UPON DELIVERY EXPECTED AT 10 A.M. July 26, 1978 STATEMENT BY THE HONORABLE C. FRED BERGSTEN ASSISTANT SECRETARY OF THE TREASURY FOR INTERNATIONAL AFFAIRS BEFORE THE INTERNATIONAL TRADE, INVESTMENT AND MONETARY POLICY SUBCOMMITTEE OF THE HOUSE COMMITTEE ON BANKING, FINANCE AND URBAN AFFAIRS I am delighted to be here today to join Ambassador Strauss in discussing current issues in international trade policy. As you indicated so well Mr. Chairman, in your recent editorial in the Washington Post, continued movement toward more open trade and resistance to calls for increased protectionism are more vital than ever to our economic welfare and the health of the world economy. The United States is now at a critical point in the development of its trade relations, as represented by the current round of Multilateral Trade Negotiations (MTN). The declaration issued at the conclusion of the recent economic summit in Bonn noted that "The successful conclusion of the negotiations, the biggest yet held, would mean not just a m ajor trade-liberalization program extending over the 1980fs 3-1068 - 2 but the most important progress yet made in the GATT in relation to nontariff measures." Clearly, the MTN will determine the future shape and rules of the international trading system for a decade or so to come. U.S. Objectives in the MTN I begin today by reviewing some of the reasons why we continue to pursue a substantial degree of trade liberalization in Geneva, even though some here at home have called for higher protective barriers to soften the impact of foreign competition. Imports are of great benefit to the United States. Not only do they help lower prices in the US market, thereby allowing the consumer to stretch his dollar farther, they also make available a greater range of consumption choices. In cases in which an imported good can be used as an input by a domestic producer, U.S. production costs can be lowered. Finally, competition from imports frequently has spurred U.S. producers to develop more efficient methods and new products. The best way to appreciate the benefits which would arise from liberalizing import trade is to look at the costs of the import restrictions we currently impose. prices directly and harm consumers. Tariffs raise domestic Quotas, by cutting supply, indirectly achieve the same effect while allowing the revenue which would be generated by an equivalent tariff to accrue to foreigners. Import restrictions allow resource misallocations - 3 to continue, imposing a permanent dead-weight loss on the United States economy. Those who would seek a solution to our trade deficit and import-impacted industries by erecting new barriers to imports also forget that others will emulate us if we impose import restraints, choking off U.S. exports — and American jobs. Consider the following facts: — Approximately one out of eight manufacturing jobs in the United States produces for export. For some of the states represented on this Subcommittee, direct export-related manufacturing employment, and exports, are as follows (FY 1976 data - Bureau of Census): Employment Ohio California New York New Jersey Oregon Massachusetts Exports (5 billions) 86,800 123,700 84,000 34,900 13,000 48,200 5.8 8.1 5.3 2.7 0.8 2.5 Exports take 39% by value of all U.S. production of construction machinery, for example, and about 40% by value of our aerospace output. - 4 • — Every third acre of American farmland produces for export. More than half our wheat, soybeans and rice is sold abroad. — Nearly one-third of U.S. corporate profits now come from the international activities of U.S. companies, foreign investments as well as exports. The share of trade in our GNP has doubled over the past decade. Status of the MTN In short, Mr. Chairman, we believe that the United States has far more to gain from negotiating more open markets abroad than from closing off our own markets to imports. This is pre- cisely what Ambassador Strauss has been so ably working to accomplish in Geneva, and I was privileged to join him there for the last ten days of the latest negotiations. We did not achieve final agreement, and many difficult issues remain, but I believe that remarkable progress has been made toward attaining agreements which seemed impossible just a few months ago. Most of the major issues are now clearly defined in a way which makes them amenable to political resolution. The Summit has mandated completion of the negotiations by December 15. I believe that we can succeed in that task, and that we should therefore now review where we are and how much - 5 further we have to go. Without duplicating Ambassador Strauss' comments, I propose to focus here on certain issues which are of particular concern to Treasury. Subsidy/Countervail I was particularly heartened by the great progress made over the past few months on a subsidy/countervail code — one of the top MTN priorities of the United States. This issue was dead in the water as late as last February. But we have worked with our major trading partners to fashion a detailed proposal that has recently been circulated to other MTN participants, and — to quote the "framework of understanding" already endorsed by 20 nations — provides a "substantial basis for developing agreement in this area". We believe that subsidies represent one of the most critical problems for the world trading system in the decade ahead, because governments are increasingly tempted to export their problems to others through direct financial and other types of help to favored industries. At the same time, we recognize that the present U.S. countervailing duty statute — alone among major countries — includes no injury test, which many countries view as disruptive to their trade. We also recognize that the temporary waiver authority in the statute will expire next January, with possibly dire consequences for world trade unless an effective new regime has - 6 been negotiated by that time. Hence we seek three basic objectives in any new code: — effective discipline on the use of subsidies themselves recognition of the need for an injury test in the U.S. countervailing duty law — effective procedures, both domestically and in the GATT, to ensure faithful and timely implementation of the new arrangements. The draft subsidy/countervail text is the joint effort of the United States, European Community, Japan, Canada, and the Nordic countries. It would establish a comprehensive discipline on the use of government subsidies, and set strict standards to limit the effect of subsidies on world trade. The text also incorporates the "two-track" approach proposed by the United States, which lays out procedures whereby countries can take countermeasures to offset the impact of foreign subsidies in both their domestic market and third country markets as well. This will provide the means to protect our exporters from subsidized competition in foreign markets. As part of the proposed agreement on subsidies and countervailing duties, we are prepared to recommend to the Congress that it accept inclusion of an injury test in the - 7 O.S. countervailing duty law. This is an issue of major importance for our trading partners, for understandable and justifiable reasons. Only the United States now operates without an injury test, and our continued failure to adopt one places us in clear violation of the spirit of the GATT. Our willingness to recommend this change — within the context of an agreement containing effective discipline on the use of subsidies themselves — demonstrates our great interest and sincere desire to avoid trade disputes in this area in the future. The injury test would be incorporated within the framework of the two-track approach. If a country granted a subsidy in violation of specific commitments not to use certain practices, then the importing country could apply countermeasures along one track without having to demonstrate injury. This is fully consistent with the GATT approach to tariffs: retaliation is authorized whenever a member country violates its tariff bindings, with no need to demonstrate injury. Indeed, the MTN seeks to extend such a network of c c rights and responsibilities from the traditional area of tariffs into several non-tariff areas. The other track provides for countermeasures against subsidies after a finding of injury. With the two-track approach, we will be able to provide expeditious and appropriate relief for industries facing subsidized competition. - 8 The subsidy/countervail code also provides an excellent opportunity to engage the advanced developing countries (ADCs) more actively in the international trading system. We recog- nize that subsidies can contribute to development in poorer countries, but also believe that ADCs should assume responsibilities commensurate with their level of development and should accept increased obligations as their industries become internationally competitive. The current proposal affirms this principle, and seeks to provide a flexible basis for the adoption of obligations on subsidies which are appropriate for individual developing countries. There are still three key issues that have yet to be resolved in the subsidies code, without which there can be no agreement: — Agriculture. We will not accept an agreement that does not tackle the thorny problem of limiting subsidized competition in world agricultural export markets. — Provisional Measures. We have not agreed on some of the mechanics of the second track, in particular whether a country can have recourse to provisional measures while international review of a case is pending. We favor expeditious international resolution of disputes but, where this is not Possible, we need to maintain the right to act against the nost blatant of subsidy practices — have already agreed to avoid. those which countries . - 9 "" Domestic Subsidies. We need to include an illustrative list of domestic subsidies in the code. Direct govern- ment financial assistance to industrial development is often introduced in the name of laudable domestic economic goals: increased employment, industrial efficiency, farm income security, long-term research and development efforts. But it also tends to forestall needed structural adjustment at home, while exporting problems abroad. We believe that international guidelines and an illustrative list are needed to guide the application of such subsidies, and should be valuable in preventing (or at least helping to resolve) disputes over their use in the future. These three issues, and the details for applying the code to the ADCs, are tough both intellectually and politically. But they are not insurmountable obstacles. The foun- dation for a comprehensive agreement exists in the text prepared by our negotiators over the past few weeks. that agreement can be reached — I believe indeed must be reached — by the end.of the year. Framework Recognizing the tremendous changes which have occurred in trade practice and international circumstances since the founding of the GATT in 1948, the Trade Act called on the Resident to negotiate changes in GATT rules and procedures -10in the MTN. Originally dubbed "GATT Reform", this effort is now being carried forward in the MTN's "Framework Group." In addition, it applies to other parts of the MTN, particularly the various code negotiations. The Framework Group concerns itself with the following topics: a) special and differential treatment for developing countries, including LDC reciprocity for trade concessions by developed countries and the related issue of graduation from LDC status. b) trade restrictions for balance of payments reasons; c) consultation, surveillance, and management of disputes; d) export restrictions. Many developing countries have come to regard the Framework Group as the "LDC Group" in the MTN. They are pushing hard for GATT amendments which would provide a permanent "legal" basis for special and more favorable treatment of LDCs by developed countries in future trade negotiations, and enshrine the principle that LDCs owe less than full reciprocity for trade concessions by developed countries. The developing countries believe that present GATT rules give insufficient consideration to development problems, and that - 11 deviations from the rules to take account of such problems require "waivers" which are complicated and difficult to obtain. This is one of the most politically sensitive issues in the MTN. We are sympathetic to the special problems of LDCs. At the same time, we cannot agree to a change in GATT rules which might result in a permanent two-tier trading system and less than fair treatment of our own trade interests by a large bloc of other countries. We also believe that any solution must provide for "graduation" — the phasing out of special treatment, and acceptance by the more advanced developing countries of the increasing obligations of the trading system as the status of their development warrants it. The GATT sanctions use by its members of import quotas and licensing restrictions to remedy serious balance of payments difficulties. However, this provision was adopted under a regime of fixed exchange rates. It is no longer appropriate or even necessary under the new system of flexible rates, which provides for a much more effective balance of payments adjustment device. Moreover, the GATT now refers only to quantitative restrictions and surcharges and prior import deposits — commonly used in recent years. takes no account of which have been more - 12 Clearly, "GATT reform" is needed here. When the GATT rules are manifestly inadequate to deal with common practice in a major area like this, the entire Agreement loses credibility. More important, better coverage of these practices by GATT would help bring such actions under improved discipline and limit their use. An essential element of a final MTN agreement will be an improved dispute settlement package. It should apply specifi- cally in the non-tariff measure codes, as well as to disputes under the GATT generally. We believe it should provide: maximum inducement for the parties to a dispute to reach agreement directly; — means for impartial establishment of the facts of a dispute; a means of arbitration and conciliation; a record of the disposition of disputes. We believe that existing GATT practice is useful in this regard, but could be improved upon. The GATT now provides for the use of impartial panels of experts to help resolve questions of fact and law related to a dispute. Such findings then can form the basis for efforts at reconciliation, either directly between the parties or with the help of mediators. We would like to spell out more fully how this system would - 13 work, improve GATT procedures to restore the system's effi- * cacy, and provide for time limits on the various steps in the process. Finally, we need improvements in GATT provisions governing export restrictions, to balance existing GATT restraints on import restrictions. The former can be just as trade- distorting, and can also be used to export one country's economic problems to its trading partners — as experience has demonstrated in recent years. The general rules of the GATT apply to exports in much the same manner as to imports. Restrictions on quantity such as quotas and licensing systems — — are generally prohi- bited, but duties or taxes on exports may be imposed so long as: they do not discriminate among trading partners, and the contracting country has not agreed to "bind", or set a limit on, the amount of such duties or taxes. However, the GATT clauses dealing with export restrictions are in several ways less complete than those dealing with import restrictions. When the GATT was written in 1948, import restrictions were a serious issue but export restraints were not. Thus the Agreement permits export restraints to Prevent or relieve critical shortages of essential commodities - 14 - in the restricting country, to conserve "exhaustible natural resources", or when domestic prices of inputs are being held below world levels as part of a government stabilization program. But the GATT provisions dealing with binding of duties and taxes need to be made more clearly and specifically applicable to exports. The general rule of nondiscrimination among trading partners needs to be made as clearly relevant to exports as it is to imports. The status under GATT of export restraints imposed by state trading enterprises, rather than governments themselves, needs to be clarified. And we need more specific provision for notification, consultation, and dispute resolution with respect to export restraints, reflecting the increasing importance of this issue in world trade. Export Credits Although it is not being negotiated in the MTN, I would like to comment finally on a closely related topic — the new International Arrangement on Official Export Credits, concluded by twenty countries and the Commission of the European Communities earlier this year. You will recall that, when I last appeared here last March, I pointed out that the Arrangement is intended to head off the possibility of a self-defeating export credit war, a very real danger in this time of increased government intervention in trade. - 15 Yo'u may recall that I expressed hope that the new Arrangement would form the basis for cooperation among the major trading nations to curb excessive competition in export credits. It was a welcome first step, but further action was needed to restrain aggressive government financing practices and reduce the element of subsidy in official export credit financing. We have had a recent example of aggressive financing of exports which emphasizes the need for an improvement in the existing international understanding governing aircraft financing. The British offered highly concessional financing terms to induce Pan American Airways to select the Rolls Royce engine for its purchase of 12 L-lOlls. While aircraft are not included in the Arrangement, there is a limited OECD Aircraft Standstill and there is an OECD agreement on local cost financing. The British credit offer violated international understandings by failing to require any down payment, exceeding the agreed-on ten year maximum term, and providing local cost financing. The British, while acknowledging that this was an unusual financing offer, argued that they were only matching financing terms offered by a private U.S. firm. Our view is quite clear — the UK action constituted a triple derogation from existing understandings. - 16 - We are especially concerned about such practices, because they create a kind of competitive trade atmosphere that brings forth counter actions tending to produce a general export credit war. To avoid these dangers, we will seek to strengthen the International Arrangement on Export Credits. At the OECD Ministerial in June, Secretary Blumenthal emphasized the need for further negotiations this year. Such negotiations will be formally initiated at the review meeting of the Participants in October . While we pursue a more rigorous international agreement, we are also taking action to maintain our ability to compete in the highly competitive export credit market. The ExportImport Bank is increasing its financing activities, with an anticipated budget authority increase of 30 percent for fiscal 1979 (from $2.9 to $3.8 billion.) Conclusion The goal of U.S. trade policy is to maintain, and further liberalize, the open trading system which has played such a major role in the postwar prosperity of the United States and the entire world. We thus seek further freedom for trade via the MTN. But we feel just as strongly that all industrialized countries, and increasingly the advanced developing countries - 17 as well, must play by agreed rules of the game. new rules ate needed. rules is maandatory. In some areas, In all areas, closer adherence to the It is an old, but true, cliche that "trade must be fair to be free". Hence we are trying to negotiate, simultaneously, a further opening for trade flows and a more effective international regime within which trade takes place. Under Ambassador Strauss' leadership, I believe that we will achieve such a two-fold result before the end of 1978. FOR IMMEDIATE RELEASE July 26, 1978 Contact: Alvin M. Hattal 202/566-8381 TREASURY ANNOUNCES PRELIMINARY COUNTERVAILING DUTY ACTIONS AGAINST BICYCLE TIRES AND TUBES FROM KOREA AND TAIWAN The Treasury today announced its preliminary determination that the Governments of the Republics of Korea and China (Taiwan) are subsidizing exports to the United States of bicycle tires and tubes. The preliminary affirmative determination with respect to Korea applies only to one company, Korea Inoue Kasei. The subsidies received by the other Korean companies are de minimis, or so inconsequential in size that they would not warrant the assessment of countervailing duties. This investigation was begun after a petition was received December 29, 1977, on behalf of the Carlisle Tire & Rubber Co. of Carlisle, Pa. A final decision in this case must be made by December 29, 1978. Treasury's preliminary investigation found several payments subject to countervailing duties. However, some affirmative decisions were made without the detailed information necessary from the foreign governments concerned to make a definitive decision as to whether the companies are receiving subsidies. The Countervailing Duty Laws requires the Treasury to assess an additional customs duty that equals the amount of a "bounty or grant" (subsidy) paid on imported merchandise. Notices of these actions will appear in the Federal Register of July 28, 1978. Imports of bicycle tires and tubes from Korea and Taiwan were valued at $14.5 million and $15.3 million, respectively, during calendar year 1977. o B-1069 0 o FOR RELEASE WHEN AUTHORIZED AT PRESS CONFERENCE July 26, 1978 TREASURY AUGUST QUARTERLY FINANCING The Treasury will raise about $2,600 million of new cash and refund $4,380 million of securities maturing August 15, 1978, by issuing $2,500 million of 3-year notes, $3,000 million of 7-year notes, and $1,500 million of 30-year bonds. The $4,380 million of maturing securities are those held by the public, including $195 million held, as of today, by Federal Reserve Banks as agents for foreign and international monetary authorities. In addition to the public holdings, Government accounts and Federal Reserve Banks, for their own accounts, hold $3,237 million of the maturing securities that may be refunded by issuing additional amounts of new securities. Additional amounts of the new securities may also be issued, for new cash only, to Federal Reserve Banks as agents for foreign and international monetary authorities. Details about each of the new securities are given in the attached "highlights" of the offering and in the official offering circulars. oOo Attachment over B-1070 HIGHLIGHTS OF TREASURY OFFERINGS TO THE PUBLIC AUGUST 1978 FINANCING TO BE ISSUED AUGUST 15, 1978 Amount Offered; To the public Description of Security; Term and type of security Series and CUSIP designation Maturity date August 15, 1981 Call date Interest coupon rate Investment yield Premium or discount Interest payment dates Minimum denomination available Ternrs of Sale; Method of sale Accrued interest payable by investor Preferred allotment Deposit requirement Deposit guarantee by designated institutions Key Dates; Deadline for receipt of tenders July 26, 1978 $2,500 million $3,000 million $1,500 million 3-year notes Series N-1981 (CUSIP No. 912827 HX 3) 7-year notes Series B-1985 (CUSIP No. 912827 HY 1) August 15, 1985 No provision To be determined based on the average of accepted bids To be determined at auction To be determined after auction February 15 and August 15 $1,000 30-year bonds Bonds of 2003-2008 (CUSIP No. 912810 CC 0) August 15, 2008 August 15, 2003 To be determined based on t1 average of accepted bids To be determined at auction To be determined after auct: February 15 and August 15 $1,000 Yield Auction Yield Auction None Noncompetitive bid for $1,000,000 or less 5% of face amount Acceptable None Noncompetitive bid for $1,000,000 or less 5% of face amount Acceptable Wednesday, August 2, 1978, by 1;30 p.m., EDST Thursday, August 3, 1978, by 1;30 p.m., EDST Tuesday, August 15, 1978 Tuesday, August 15, 1978 Thursday, August 10, 1978 Thursday, August 10, 1978 Wednesday, August 9, 1978 Wednesday, August 9, 1978 Tuesday, August 15, 1978 Monday, August 21, 1978 No provision To be determined based on the average of accepted bids To be determined at auction .To be determined after auction February 15 and August 15 $5,000 Yield Auction None Noncompetitive bid for $1,000,000 or less 5% of face amount Acceptable Tuesday, August 1, 1978, by 1;30 p.m., EDST Settlement date (final payment due) a) cash or Federal funds Tuesday, August 15, 1978 b) check drawn on bank within FRB district where submitted Thursday, August 10, 1978 c) check drawn on bank outside FRB district where submitted Wednesday, August 9, 1978 Delivery date for coupon securities.Tuesday, August 15, 1978 TALKING POINTS for Financing Press Conference July 26, 1978 We are offering $7-0 billion of new securities to refund $4.4 billion of publicly-held securities maturing on August 15 and to raise approximately $2.6 billion of new cash. The three new securities are: — First, a 3-year note in the amount of $2.5 billion maturing on August 15, 1981. This security will be auctioned on a yield basis on Tuesday, August 1. The minimum denomination will be $5,000. Second, a 7-year note in the amount of $3.0 billion maturing on August 15, 1985. This security will be auctioned on a yield basis on Wednesday, August 2. The minimum denomination will be $1,000. -- Third, a new 30-year bond in the amount of $1.5 billion maturing on August 15, 2008. This bond will be auctioned on a yield basis on Thursday, August 3. The minimum denomination will be $1,000. On each of the three issues we will accept noncompetitive tenders of up to $1,000,000. - 2 For the current July-September quarter, we estimate our net market financing need at $11-1/2 billion, assuming a September 29 end-of-quarter balance of $15 billion. We would be comfortable, however, with a somewhat larger cash balance at the end of the quarter, which could well result from additional foreign subscriptions to our marketable securities or from state and local government purchases of nonmarketable issues in connection with their advance refundings. Also, a higher cash balance may be desirable because of our relatively heavy need of $21 - 24 billion of net market borrowing in the October - December quarter, assuming a $12 billion cash balance at the end of December. Thus far, not including this financing, we have raised approximately $3.4 billion of our estimated net market financing needs for this quarter. This was accomplished as follows: $1.75 billion in the new 15-year bond settled on July 11. -- $300 million in the 52-week bill settled July 25. $1.3 billion in a 2-year cycle note to be settled on July 31. - 3 Including this financing, we will have raised a total of $6.0 billion, leaving a balance of $5.5 billion still to be done in this quarter. To meet the remaining cash need in this quarter we have a number of routine possibilities including the 2-year and 4-year cycle notes and the 52-week bills. Also, depending on our judgment as to the appropriate size of our cash balance as we near the end of this quarter, any remaining cash needs could be met through bill financing including longer-dated cash management bills. This financing continues the Treasuryfs efforts to extend the length of the debt in a balanced and orderly fashion. The largest single issue is the 7-year offering, an area that we believe has good investor appeal at this time and provides a useful opportunity for moderate debt lengthening. The 3-year offering should have appeal to investors seeking a shorter-term investment outlet. The $1.5 billion offering of 30-year bonds is the same amount that was offered in May and maintains our presence in the long-term market. TREASURY FINANCING REQUIREMENTS April - June 1978 $Bil Uses Gov't Acct. Investment} 35V4 Sources 4 Special Issues 4 State & Local Series Increase in jk Cash Balance ^ 20- 1 Savings Bonds & Other Refundings^ 4 Maturities Net Cash Paydown Cash Surplus^ Foreign Nonmarketables %, OMe* of tht Secretory of tt» TniMury (Mat of QomnmmA Financing July 26. 1978- 14 TREASURY FINANCING REQUIREMENTS July - September 1978 ^ $Bil. Uses Sources 32 % 30 Gov't Account t Investment ^ 4 Special Issues 4 Decrease in Cash Balance % 20 Maturities^ 12V4 Savings Bonds and Other Refundings^ 12 Y4 10 Foreign Nonmarketables Done Net Market Borrowing < 11V2 To B e Done 13V4 { Cash Deficit J/ Assumes $15 billion September 30, 1978 cash balance. Offal of tha Secretary of tho Treasury Oflca of Qovammant Financing July 25. 1978 16 TREASURY NET NEW MONEY BORROWING J/ Calendar Year Quarters $Bil. COUPONS: I I Over 10yrs. 7-10 yrs. 1&Z& 2-7 yrs. E2Z8 2 yrs. and under BILLS 24.7 20 14.2 !i§ 10 3.4 -10III 1975 Ottce of tha Sacretary of tha Treasury Othca of Gowammant Financing IV I II III 1976 IV I II III 1977 IV 3/ I |V 1978 \J Excludes Federal Reserve and Government Account Transactions. 2J Issued or announced through July 21, 1978. July 26. 1978 3 NET NEW MONEY FROM NONMARKETABLE ISSUES TO PRIVATE INVESTORS AND FROM MARKETABLE COUPON ISSUES TO FOREIGNERS $Bil| I II III 1975 IV I II III 1976 IV I II III 1977 IV I II 1978 _!/ F R B . purchases of marketable Issues as agents for foreign and International monetary authorities for n e w cash Offict of ttw taratwy of th* T r w w y OHo*afOcMVMiMnt Fliwicaif July 36,1878 • 7 QUARTERLY CHANGES IN FOREIGN AND INTERNATIONAL HOLDINGS OF PUBLIC DEBT SECURITIES $Bil 16 12 M i l Nonmarketable Marketable: Add-ons y Other Transactions 14.1 14.9 8 3.2 3.5 1.0 1.0 1.6 1.6 w ... i-riffittt l:<y:<y::-:-A A .V,' -•-Ax' r - ^££££1 •0.5 -4-8IV 1975 Offiet of tho Sacrottry of tht Trtatuiy ( M M of Qomwrnnt Ftnoncinf IV 1976 IV 1977 1/ F.R.B. Purchases of marketable issues as agents for foreign and international monetary authorities for new cash is Partly estimated |iV | IV 1978 July 25, 1978-4 FOREIGN HOLDINGS OF TREASURY MARKETABLE DEBT BY MATURITY $Bil 120 COUPONS ] Over 7 years I; I 2-7 years 2 years & under BILLS Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Junv 1970 1971 1972 1973 1974 1975 1976 1977 1978 Ofhca of tha Sacratary of tha Treasury Offaa of Oammtmrti Fmancing 1/ Partly estimated • Less than 50 million July 26. 1978 26 PRIVATE HOLDINGS OF TREASURY MARKETABLE DEBT $BII BY MATURITY 400 COUPONS: EZZlOver 10 yrs (ZZ!7-10yrs • H 2 - 7 yrs • • 2 yrs & under BILLS 350 300 250 200 157.9 150 1.8-^3 100 50- Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Jun Dec Jun 1970 1971 1972 1973 1974 1975 1976 1977 1978 OflkOt of th« Sacratwy Of th« Trtatury Offiat of Gowrnmani F mane m g July 26.197t • 18 SHORT TERM INTEREST RATES Monthly Averages % % Federal Funds 12 12 Through Week Ending July 19.1978 10 10 8 Prime Rate :***' I I III) ' ' ' ' 1 ' I I I I I I I I I ' 3 Month Treasury Bill i i i i i -4 i J S N J M M J S N J M M J S N J M M J S N 1974 1975 1976 1977 OfrkaofthaSacretaryofthaTraaaury Offe* of Gouarrmant Financing I iiiII I M M J 1978 July 26. 1978 - 21 SHORT TERM INTER