OpenLLM-France/wikimedia huggingface dataset:
# Sublegatus

Sublegatus is a genus of birds in the tyrant flycatcher family Tyrannidae.
The genus contains three species:
| Scientific name | Common name | Distribution |
| Sublegatus arenarum | Northern scrub flycatcher | Aruba, Brazil, Colombia, Costa Rica, French Guiana, Guyana, Netherlands Antilles, Panama, Suriname, Trinidad and Tobago, and Venezuela. |
| Sublegatus modestus | Southern scrub flycatcher | Argentina, Bolivia, Brazil, Paraguay, Peru, and Uruguay |
| Sublegatus obscurior | Amazonian scrub flycatcher or Todd's scrub flycatcher | Brazil, Colombia, Ecuador, French Guiana, Guyana, Peru, Suriname, Venezuela |
# Allodiscus

Allodiscus is a genus of land snails belonging to the family Charopidae. The genus was described by Henry Augustus Pilsbry in 1892.

## Taxonomy

Pilsbry in 1892 originally described Allodiscus as a subgenus of Helix, naming H. dimorpha (Allodiscus dimorphus) as the type species. A revision of the genus in 2008 saw the addition of 31 new species.

## Distribution

The genus is found in New Zealand, the New Zealand Subantarctic Islands and on New Caledonia.

## Species

* Allodiscus absidatus B.A.Marshall & G.M.Barker, 2008
* Allodiscus adriana (F.W.Hutton, 1883)
* Allodiscus aurora B.A.Marshall & G.M.Barker, 2008
* Allodiscus austrodimorphus Dell, 1955
* Allodiscus basiliratus N.W.Gardner, 1967
* Allodiscus brooki B.A.Marshall & G.M.Barker, 2008
* Allodiscus camelinus B.A.Marshall & G.M.Barker, 2008
* Allodiscus cassandra (Hutton, 1883)
* Allodiscus chion (Sykes, 1896)
* Allodiscus climoi B.A.Marshall & G.M.Barker, 2008
* Allodiscus cooperi (Suter, 1907)
* Allodiscus cryptobidens (Suter, 1891)
* Allodiscus dimorphus (Reeve, 1852)
* Allodiscus ergodes B.A.Marshall & G.M.Barker, 2008
* Allodiscus erua B.A.Marshall & G.M.Barker, 2008
* Allodiscus fallax Powell, 1952
* Allodiscus godeti (Suter, 1891)
* Allodiscus goulstonei B.A.Marshall & G.M.Barker, 2008
* Allodiscus hazelwoodi B.A.Marshall & G.M.Barker, 2008
* Allodiscus kakano B.A.Marshall & G.M.Barker, 2008
* Allodiscus laganus B.A.Marshall & G.M.Barker, 2008
* Allodiscus mahlfeldae B.A.Marshall & G.M.Barker, 2008
* Allodiscus mirificus B.A.Marshall & G.M.Barker, 2008
* Allodiscus morioria B.A.Marshall & G.M.Barker, 2008
* Allodiscus negiae B.A.Marshall & G.M.Barker, 2008
* Allodiscus nematophorus (Reeve, 1854)
* Allodiscus occidaneus B.A.Marshall & G.M.Barker, 2008
* Allodiscus pallidus B.A.Marshall & G.M.Barker, 2008
* Allodiscus patulus B.A.Marshall & G.M.Barker, 2008
* Allodiscus pumilus B.A.Marshall & G.M.Barker, 2008
* Allodiscus punakaiki B.A.Marshall & G.M.Barker, 2008
* Allodiscus pygmaeus B.A.Marshall & G.M.Barker, 2008
* Allodiscus southlandicus B.A.Marshall & G.M.Barker, 2008
* Allodiscus spiritus Powell, 1952
* Allodiscus tataensis (Climo, 1971)
* Allodiscus tawhiti B.A.Marshall & G.M.Barker, 2008
* Allodiscus tessellatus Powell, 1941
* Allodiscus tongariro B.A.Marshall & G.M.Barker, 2008
* Allodiscus turbotti Powell, 1948
* Allodiscus undulatus B.A.Marshall & G.M.Barker, 2008
* Allodiscus urquharti Suter, 1894
* Allodiscus venulatus (L.Pfeiffer, 1857)
* Allodiscus wairarapa B.A.Marshall & G.M.Barker, 2008
* Allodiscus wairoaensis Suter, 1894
* Allodiscus wairua B.A.Marshall & G.M.Barker, 2008
* Allodiscus waitomo B.A.Marshall & G.M.Barker, 2008
* Allodiscus waitutu B.A.Marshall & G.M.Barker, 2008
* Allodiscus worthyi B.A.Marshall & G.M.Barker, 2008
* Allodiscus yaldwyni B.A.Marshall & G.M.Barker, 2008
# Adetus striatopunctatus

Adetus striatopunctatus is a species of beetle in the family Cerambycidae. It was described by Stephan von Breuning in 1940.
# Olimpia Carlisi

Olimpia Carlisi (born 29 December 1946) is an Italian stage, film and television actress.

## Career

Carlisi was born in Campi Bisenzio, Florence, on 29 December 1946. After her debut as a stage actress, she made her film debut working with Roberto Rossellini in Atti degli apostoli (1968). She focused her career on primarily art films and stage work.
She worked with Jean-Marie Straub and Danièle Huillet in Othon (1970), where her work was praised by critics. American director Mike Nichols cast Carlisi in the role of Luciana in his 1970 film Catch-22, but she tended to work with European directors.
Continuously active on television, Carlisi was the protagonist in 1970 of the RAI experimental drama Olimpia agli amici, directed by film critic Adriano Aprà.
In 1974 she starred in Alain Tanner's The Middle of the World. Two years later she appeared in Fellini's Casanova. In 1979 she again collaborated with Straub and Huillet, in From the Clouds to the Resistance.
In 1980, she hosted an infamous edition of the Sanremo Music Festival alongside Roberto Benigni and Claudio Cecchetto. In 1981 she appeared in Bernardo Bertolucci's Tragedy of a Ridiculous Man, and in Stephen Dwoskin's autofictional film Outside In, made in London for West German television.

## Awards and recognition

In 1975, Carlisi won a Globo d'oro for best breakthrough actress.
In 1978, she was nominated for a BAFTA Award for most promising newcomer for her performance in Alain Tanner's The Middle of the World.
# Kavaklar, Baklan

Kavaklar is a neighbourhood in the municipality and district of Baklan, Denizli Province in Turkey. Its population is 375 (2022).
# Karen Lynch

Karen Lynch may refer to:
* Karen S. Lynch (born 1963), president and chief executive officer of CVS Health
* Karen Lynch (author) (born 1967), author of young adult urban fantasy novels
# List of composers from Brittany

This is a list of composers from Brittany.

## A

* René Abjean (born 1937)
* Georges Arnoux (1891–1972)
* Louis Aubert (1877–1968)

## B

* Paul Bastide (1879–1962)
* François Benoist (1794–1878)
* Eugène Bigot (1888–1965)
* Louis-Albert Bourgault-Ducoudray (1840–1910)

## C

* Jacques Collebaut (Jacquet of Mantua) (1483–1559)
* Jean Cras (1879–1932)

## D

* Charles Delioux (1825–1915)
* Maurice Duhamel (1884–1940)
* Émile Durand (1830–1903)

## H

* Lucien Haudebert (1877–1963)
* Aristide Hignard (1822–1898)
* Jean Huré (1877–1930)

## L

* Théodore Lack (1846–1921)
* Paul Ladmirault (1877–1944)
* Jean Langlais (1907–1991)
* Paul Le Flem (1881–1984)
* Jef Le Penven (1919–1967)

## M

* Victor Massé (1822–1884)
* Léon Moreau (1870–1946)

## R

* Rhené-Baton (1879–1940)
* Théodore Ritter (1840–1887)
* Joseph Guy Ropartz (1864–1955)

## S

* Alice Sauvrezis (1866–1946)
* Claude-Michel Schönberg (born 1944)
* Gaston Serpette (1846–1904)
* Alan Simon (born 1964)
* Didier Squiban (born 1959)
* Alan Stivell (born 1944)

## V

* Louis Vuillemin (1879–1929)
# List of hillforts in Monmouthshire

This is a list of hillforts of Monmouthshire that have been registered with Cadw as historical monuments. Welsh names are in brackets.
Hillforts of Monmouthshire :
| Sam Number | Name | Community | OS Coordinates | Geographical coordinates |
| MM027 | Blackcliff Wood | Tintern | ST529990 | 51°41′13″N 2°40′55″W﻿ / ﻿51.687°N 2.682°W﻿ / 51.687; -2.682﻿ (Blackcliff Wood (bryngaer)) |
| MM025 | Gaer Hill Camp, Penterry (Allt y Gaer) | St Arvans | ST516979 | 51°40′37″N 2°42′00″W﻿ / ﻿51.677°N 2.7°W﻿ / 51.677; -2.7﻿ (Bryngaer Allt y Gaer) |
| MM069 | The Larches | Caerwent | ST432899 | 51°36′18″N 2°49′12″W﻿ / ﻿51.605°N 2.82°W﻿ / 51.605; -2.82﻿ (Bryngaer Coed y Mynydd (The Larches)) |
| MM079 | Cae Camp (Bryngaer Colomendy) | Llanhennock | ST358938 | 51°38′20″N 2°55′37″W﻿ / ﻿51.639°N 2.927°W﻿ / 51.639; -2.927﻿ (Bryngaer Colomendy (neu Cae)) |
| MM077 | Gaer hill fort, Trellech | Trellech | SO492037 | 51°43′48″N 2°44′06″W﻿ / ﻿51.73°N 2.735°W﻿ / 51.73; -2.735﻿ (Bryngaer Croes Trelech) |
| MM078 | Llancayo Camp (Llancayo) | Gwehelog Fawr | SO378038 | 51°43′44″N 2°54′07″W﻿ / ﻿51.729°N 2.902°W﻿ / 51.729; -2.902﻿ (Bryngaer Llangaeo) |
| MM105 | Pen-rhiw or Great House hillfort | Llangwm | SO432033 | 51°43′34″N 2°49′23″W﻿ / ﻿51.726°N 2.823°W﻿ / 51.726; -2.823﻿ (Bryngaer Pen-rhiw (Great House)) |
| MM020 | Piercefield hillfort | St Arvans | ST536959 | 51°39′36″N 2°40′19″W﻿ / ﻿51.66°N 2.672°W﻿ / 51.66; -2.672﻿ (Bryngaer Piercefield) |
| MM093 | Bulwarks hillfort | Chepstow | ST538927 | 51°37′52″N 2°40′05″W﻿ / ﻿51.631°N 2.668°W﻿ / 51.631; -2.668﻿ (Bulwarks (bryngaer)) |
| MM135 | Candwr Camp (Bryngaer y Cawr) | Llanhennock | ST329934 | 51°38′06″N 2°58′08″W﻿ / ﻿51.635°N 2.969°W﻿ / 51.635; -2.969﻿ (Cawr (bryngaer)) |
| MM075 | Coed y Bwnydd hillfort | Llanarth | SO365068 | 51°45′22″N 2°55′12″W﻿ / ﻿51.756°N 2.92°W﻿ / 51.756; -2.92﻿ (Coed y Bwnydd (bryngaer)) |
| MM062 | Gaer Fawr, Llan-gwm | Llangwm | ST441988 | 51°41′06″N 2°48′32″W﻿ / ﻿51.685°N 2.809°W﻿ / 51.685; -2.809﻿ (Gaer Fawr hillfort) |
| MM024 | Llanmelin Wood Camps (Coed Llanmelin) | Caerwent | ST461925 | 51°37′44″N 2°46′44″W﻿ / ﻿51.629°N 2.779°W﻿ / 51.629; -2.779﻿ (Bryngaer Coed Llanmelin) |
| MM064 | Pen-Twyn hillfort | Llanvihangel Crucorney | SO321229 | 51°54′04″N 2°59′13″W﻿ / ﻿51.901°N 2.987°W﻿ / 51.901; -2.987﻿ (Pen-Twyn (bryngaer)) |
# Allodontichthys

Allodontichthys is a genus of splitfins, endemic to the Tuxpan (Coahuayana), Armería and Ameca river basins in Colima and Jalisco, west–central Mexico.

## Species

There are currently four recognized species in this genus:
* Allodontichthys hubbsi R. R. Miller & Uyeno, 1980 (Whitepatched splitfin)
* Allodontichthys polylepis Rauchengerger, 1988 (Finescale splitfin)
* Allodontichthys tamazulae C. L. Turner, 1946 (Tuxpan splitfin)
* Allodontichthys zonistius (C. L. Hubbs, 1932) (Bandfin splitfin)
# Adromischus subviridis

Adromischus subviridis is a succulent plant species in the genus Adromischus. It is endemic to the Succulent Karoo of Northern Cape of South Africa.

## Distribution

Adromischus subviridis is found from Loeriesfontein to Nieuwoudtville and Calvinia.

## Conservation status

Adromischus subviridis is classified as Least Concern with an EOO of 3945 km$^2$. Known from a few collections; though this could be due to it being overlooked rather than it being rare.
# William Strickland

William or Bill Strickland may refer to:
* William Strickland (bishop) (died 1419), English clergyman
* William Strickland (navigator) (died 1598), credited with introducing the turkey to England, later a Member of Parliament
* Sir William Strickland, 1st Baronet (c. 1596–1673), Member of Parliament during the English Civil War
* Sir William Strickland, 3rd Baronet (1665–1724), Member of Parliament for Yorkshire
* Sir William Strickland, 4th Baronet (c. 1686–1735), British statesman
* William Strickland (farmer) (1753–1834), gentleman farmer and writer
* William Strickland (architect) (1788–1854), American architect from Pennsylvania
* William Strickland (Conservative politician) (1880–1954), Member of Parliament for Coventry
* William Strickland (conductor) (1914–1991), American conductor and organist
* Bill Strickland (born 1947), American community leader, author, and CEO
* Bill Strickland (footballer, born 1864) (1864–1959), Australian rules football player and coach for Collingwood
* Bill Strickland (footballer, born 1882) (1882–1958), Australian rules football player for Carlton
* Bill Strickland (American football) (1898–1976), American football player
* Bill Strickland (baseball) (1908–2000), American Major League pitcher
* William Strickland (scholar) (1937–2024), American scholar and civil rights activist
* Bill Strickland (writer) (born 1964), American author and journalist primarily focused on cycling
# Haja Afsatu Kabba

Haja Afsatu Olayinka Ebishola Savage Kabba is a Sierra Leonean Oku politician and former Sierra Leone minister of Energy and Power. She served as a member of Parliament of Sierra Leone from the Western Area Urban District from 2002 to 2007.

## Early life

Haja Afsatu Olayinka Ebishola Savage was born and raised in Freetown, Sierra Leone to Muslim parents from the Oku community, and she is a devout Muslim herself. She completed her primary and secondary education in Freetown. She adopted her husband last name Kabba.

## Political career

On 14 May, 2002 Sierra Leone general election, Haja Afsatu Kabba ran for seat in parliament as candidate of the then opposition All People's Congress (APC) from the Western Area Urban District. She won one of four seats in parliament reserve for the Western Area Urban, but her party's presidential candidate Ernest Bai Koroma won only 19.4% of the vote in the presidential election compared to the incumbent President Ahmad Tejan Kabbah of the Sierra Leone People's Party (SLPP) 70%. On October 16, 2007, newly elected Sierra Leone's president Ernest Bai Koroma named Haja Afsatu Kabba as the country's minister of energy and power.
# Ilona Richter

Ilona Richter (later Dörfel, born 11 March 1953) is a German rower who competed for East Germany in the 1976 Summer Olympics and in the 1980 Summer Olympics, winning gold at both occasions.
Richter was born in Neukirchen, Erzgebirgskreis in 1953. She won a silver medal at the 1973 European Rowing Championships in Moscow with the women's eight. At the 1974 World Rowing Championships in Lucerne she won gold with the women's eight. She repeated this success in this boat class at the 1975 World Rowing Championships in Nottingham. At the 1976 Summer Olympics, she was a crew member of the East German boat that won the gold medal in the eight event.
She changed to the coxed four and became world champion at the 1977 World Rowing Championships in Amsterdam. In February 1978, she was given the sports awards Honoured Master of Sports. By 1979, she was back in the eight and won a silver medal at the World Championships in Bled. At the 1980 Summer Olympics, she won her second Olympic gold with the women's eight.
# Anisothrix (moth)

Anisothrix is a genus of snout moths. It was described by Émile Louis Ragonot in 1891.

## Species

* Anisothrix adustalis Ragonot, 1891
* Anisothrix agamalis (Hampson, 1906)
* Anisothrix grenadensis Schaus, 1904
# Pseudo-zero set

In complex analysis (a branch of mathematical analysis), the pseudo-zero set or root neighborhood of a degree-m polynomial p(z) is the set of all complex numbers that are roots of polynomials whose coefficients differ from those of p by a small amount. Namely, given a norm |·| on the space $\mathbb {C} ^{m+1}$ of polynomial coefficients, the pseudo-zero set is the set of all zeros of all degree-m polynomials q such that |p − q| (as vectors of coefficients) is less than a given ε.
# Strong Kirchheimer

Strong Kirchheimer (born 26 April 1995) is an American tennis player.
Kirchheimer has a career high ATP singles ranking of world No. 375 achieved on 6 November 2023. He also has a career high ATP doubles ranking of No. 491 achieved on 20 September 2021.

## Professional career

Kirchheimer made his ATP main draw debut at the 2023 Winston-Salem Open after entering the singles main draw as a lucky loser directly into the second round after the withdrawal of 11th seed Daniel Altmaier.
For a second year in a row, ranked No. 495, he entered the main draw of the 2024 Winston-Salem Open after qualifying as an alternate, with wins over another alternate player Ryan Fishback and sixth qualifying seed Thai-Son Kwiatkowski.

## College career

Kirchheimer played college tennis at Northwestern University.

## Challenger and World Tennis Tour finals
### Singles: 10 (1–9)

* Legend (singles)
* ATP Challenger Tour (0–0)
* ITF World Tennis Tour (1–9)
* Finals by surface
* Hard (1–6)
* Clay (0–3)
* Grass (0–0)
* Carpet (0–0)
| Result | W–L | Date | Tournament | Tier | Surface | Opponent | Score |
| Loss | 0–1 | Mar 2018 | Canada F1, Gatineau | Futures | Hard | Ugo Humbert | 4–6, 0–6 |
| Loss | 0–2 | Nov 2018 | USA F29, Birmingham | Futures | Clay | Ricardo Rodríguez-Pace | 6–7$^{(6–8)}$, 4–6 |
| Loss | 0–3 | Nov 2018 | USA F30, Niceville | Futures | Clay | Nicolás Mejía | 4–6, 4–6 |
| Loss | 0–4 | Jun 2019 | M15 Champaign, USA | World Tennis Tour | Hard | Nathan Ponwith | 6–7$^{(2–7)}$, 4–6 |
| Loss | 0–5 | Jun 2019 | M15 Rochester, USA | World Tennis Tour | Clay | Diego Hidalgo | 6–7$^{(8–10)}$, 6–7$^{(2–7)}$ |
| Win | 1–5 | Feb 2020 | M15 Cancún, Mexico | World Tennis Tour | Hard | Dusty Boyer | 6–4, 6–4 |
| Loss | 1–6 | Sep 2020 | M15 Castelo Branco, Portugal | World Tennis Tour | Hard | Lucas Catarina | 3–6, 6–2, 6–7$^{(11–13)}$ |
| Loss | 1–7 | Jul 2021 | M15 Edwardsville, USA | World Tennis Tour | Hard | Rinky Hijikata | 3–6, 1–6 |
| Loss | 1–8 | Mar 2023 | M25 Montreal, Canada | World Tennis Tour | Hard | Jules Marie | 5–7, 0–6 |
| Loss | 1–9 | Jun 2023 | M15 South Bend, USA | World Tennis Tour | Hard | James Tracy | 1–6, 2–6 |

### Doubles: 5 (4–1)

* Legend (doubles)
* ATP Challenger Tour (0–0)
* ITF World Tennis Tour (4–1)
* Finals by surface
* Hard (3–1)
* Clay (1–0)
* Grass (0–0)
* Carpet (0–0)
| Result | W–L | Date | Tournament | Tier | Surface | Partner | Opponents | Score |
| Win | 1–0 | Jan 2019 | M15 Naples, USA | World Tennis Tour | Clay | Julian Bradley | Gonzalo Lama Alejandro Tabilo | 6–4, 6–2 |
| Loss | 1–1 | Feb 2019 | M15 Tucson, USA | World Tennis Tour | Hard | Julian Bradley | Martin Redlicki Karue Sell | 4–6, 1–6 |
| Win | 2–1 | Dec 2019 | M15 Tallahassee, USA | World Tennis Tour | Hard | Dennis Novikov | Jack Findel-Hawkins Ryan Peniston | 7–5, 6–3 |
| Win | 3–1 | Sep 2020 | M25+H Plaisir, France | World Tennis Tour | Hard | Michael Geerts | Guilherme Clezar Pedro Sakamoto | 6–2, 6–7$^{(4–7)}$, [10–4] |
| Win | 4–1 | Jun 2021 | M25 Tulsa, USA | World Tennis Tour | Hard | Michail Pervolarakis | JC Aragone Nicolás Barrientos | 6–1, 4–6, [10–7] |
# Swimming at the 1967 Pan American Games – Men's 100 metre breaststroke

The men's 100 metre breaststroke competition of the swimming events at the 1967 Pan American Games took place on 30 July at the Pan Am Pool. It was the first appearance of this event in the Pan American Games.
This race consisted of two lengths of the pool, both lengths being in breaststroke.

## Results

All times are in minutes and seconds.
| KEY: | q | Fastest non-qualifiers | Q | Qualified | GR | Games record | NR | National record | PB | Personal best | SB | Seasonal best |

### Final

The final was held on July 30.
| Rank | Name | Nationality | Time | Notes |
| | José Fiolo | Brazil | 1:07.5 | GR |
| | Russell Webb | United States | 1:09.1 | |
| | Ken Merten | United States | 1:09.3 | |
| 4 | William Mahony | Canada | 1:10.8 | |
| 5 | Paul Lottman | Canada | 1:11.9 | |
| 6 | Osvaldo Borretto | Argentina | 1:12.0 | |
| 7 | Felipe Muñoz | Mexico | 1:12.8 | |
| 8 | Rafael Hernández | - | 1:14.8 | |
# Alsvåg

Alsvåg is a village in Øksnes Municipality in Nordland county, Norway. It is located on the western bank of the Gavlfjorden on the island of Langøya and about 8 kilometres (5.0 mi) east of the municipal centre of Myre. Alsvåg Church is located in this village.
The 0.34-square-kilometre (84-acre) village has a population (2023) of 301 and a population density of 885 inhabitants per square kilometre (2,290/sq mi).
# Advance against royalties

In the field of intellectual property licensing, an advance against royalties is a payment made by the licensee to the licensor at the start of the period of licensing (usually immediately upon contract, or on delivery of the property being licensed) which is to be offset against future royalty payments. It is also known as a guaranteed minimum royalty payment.
For example, a book's author may sell a license to a publisher in return for 5% royalties on sales of the book and a $5,000 advance against those royalties. In this case, the author would immediately receive the $5,000, and royalty payments would be withheld until $5000 in royalties already paid had been earned — that is, until the publisher's takings from selling copies of the book reached $100,000; after that point the 5% royalty would be paid on any additional sales.
In some business areas (e.g. film production), it is common practice for the licensee to demand repayment of any advance that is not covered by royalties, whereas in others (e.g. book publication) this practice is unusual.
# William Skipsey

Rear Admiral William Skipsey (died 18 March 1846) was a Royal Navy officer who became commander-in-chief of the Cape of Good Hope Station.

## Naval career

Skipsey joined the Royal Navy in August 1769. He saw action at the Battle of Ushant in July 1778 during the Anglo-French War, at the Battle of Dogger Bank in August 1781 during the Fourth Anglo-Dutch War and at the capture of Saint Lucia in 1795 during the French Revolutionary Wars. Promoted to captain in June 1801, he was given command of the third-rate HMS Hector in March 1802, of the fourth-rate HMS Centurion in May 1813 and of the fifth-rate HMS Maidstone in August 1814 before taking command of the fourth-rate HMS Leander in August 1815. He became commander-in-chief of the Cape of Good Hope Station in 1827 before retiring in 1828.
# Ha v New South Wales

Ha v New South Wales is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise.

## Facts

The plaintiffs were charged under the Business Franchise Licences (Tobacco) Act 1987 (NSW) with selling tobacco in New South Wales without a licence. The Act provided for a licence fee, which consisted of a fixed amount, plus an amount calculated by reference to the value of tobacco sold during the 'relevant period'. The 'relevant period' was defined as 'the month commencing 2 months before the commencement of the month in which the licence expires'. The plaintiffs argued that the licence fee imposed by the Act was an excise and hence invalid due to section 90 of the Constitution.

## Decision

A slim majority of the Court (Brennan CJ, McHugh, Gummow and Kirby JJ) ruled in favour of the plaintiffs, adopting the broad view of an excise per Matthews v Chicory Marketing Board (Vic). They ruled an excise was a tax on sale, production and manufacture of goods prior to consumption, applying to goods whether produced locally or not. Excises could apply to any step in dealing with the goods. The Court viewed the scheme as purely about revenue raising without a discernible regulatory element, giving it the appearance of a tax. Under this broad view, the 'licence fee' imposed by the state government was in fact an excise, which Australian states are constitutionally barred from imposing.
The Court distinguished the decision from the earlier franchise fee cases (Dennis Hotels Pty Ltd v Victoria, and Dickenson's Arcade Pty Ltd v Tasmania) because the period of backdating (two months instead of six) and the backdating mechanism were sufficiently different.
Ha also featured a strong dissent, with the minority of the Court (Dawson, Toohey and Gaudron JJ) adopting the traditional narrow view of an excise. They rejected the Parton v Milk Board (Vic) excise definition. The minority saw an excise as specifically a tax on the local manufacture or production of goods.