alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
#### I. V. DAVENPORT et al. v. LOKET SANDERS PAPER COMPANY et al.

No. 54384.

Supreme Court of Louisiana.

March 1, 1974.

In re: Texas and Pacific Railway Company and Missouri Pacific Railroad Company applying for certiorari, or writ of review to the Court of Appeal, Second Circuit, Parish of Caddo. 287 So.2d 601.

Writ refused. On the facts found, there is no error of law in the court of appeal judgment.
Exhibit 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to  incorporation  by reference in the  Registration  Statement  (no.
33-87110,  33-98482,  333-06757 and  333-85936) on Form S-8 of The Beard Company
our report  dated March 28,  2005,  except for the last  paragraph of Note 1 and
Note 5, for which the effective date is April 11, 2006,  relating to the balance
sheets of The Beard Company and  subsidiaries  as of December 31, 2004 and 2003,
and the related statements of operations,  shareholders' equity (deficiency) and
cash flows for the years ended  December 31, 2004,  2003 and 2002,  which report
appears  in the  December  31,  2004,  annual  report on Form 10-KA of The Beard
Company.

                                            COLE & REED P.C.

Oklahoma City, Oklahoma
March 28, 2005, except for the last
    paragraph of Note 1 and Note 5, for which
    the effective date is April 11, 2006
<TABLE> <S> <C>

<ARTICLE> 5
<CIK> 0000037008
<NAME> FIRST UNION REAL ESTATE EQUITY AND MORTGAGE INVESTMENTS
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               MAR-31-1999
<CASH>                                      32,508,000
<SECURITIES>                                         0
<RECEIVABLES>                               11,189,000
<ALLOWANCES>                                         0
<INVENTORY>                                  2,839,000
<CURRENT-ASSETS>                            46,536,000
<PP&E>                                     780,402,000
<DEPRECIATION>                             165,466,000
<TOTAL-ASSETS>                             737,255,000
<CURRENT-LIABILITIES>                       40,407,000
<BONDS>                                    411,608,000
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                 31,737,000
<COMMON>                                    31,376,000
<OTHER-SE>                                  82,120,000
<TOTAL-LIABILITY-AND-EQUITY>               145,233,000
<SALES>                                              0
<TOTAL-REVENUES>                            79,413,000
<CGS>                                                0
<TOTAL-COSTS>                               58,546,000
<OTHER-EXPENSES>                            12,879,000
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                          13,174,000
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (5,186,000)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (5,371,000)
<EPS-PRIMARY>                                    (.17)
<EPS-DILUTED>                                    (.17)
        

</TABLE>
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                 --------------
                                    FORM 6-K
                                 --------------

                        REPORT OF FOREIGN PRIVATE ISSUER
                       PURSUANT TO RULE 13A-16 OR 15D-16
                     OF THE SECURITIES EXCHANGE ACT OF 1934

                          FOR THE MONTH OF APRIL, 2014

                       COMMISSION FILE NUMBER: 000-29832

                            CHELSEA OIL AND GAS LTD.
                (TRANSLATION OF REGISTRANT'S NAME INTO ENGLISH)

       -----------------------------------------------------------------
                              3200, 500 4TH AVENUE
                                CALGARY, ALBERTA
                                 CANADA T2P 2V6
                             (ADDRESS OF PRINCIPAL
                               EXECUTIVE OFFICES)
       -----------------------------------------------------------------

Indicate by check mark whether the registrant files or will file annual reports
under cover Form 20-F or Form 40-F.

                         Form 20-F [X]        Form 40-F [_]

Indicate by check mark if the registrant is submitting the Form 6-K in paper as
permitted by Regulation S-T Rule 101(b) (1): [_]

Indicate by check mark if the registrant is submitting the Form 6-K in paper as
permitted by Regulation S-T Rule 101(b) (7): [_]

Indicate by check mark whether by furnishing the information contained in this
Form, the registrant is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

                                  Yes[_]       No[X]

If "Yes" is marked, indicate below the file number assigned to the registrant in
connection with Rule 12g3-2(b): 82-




<PAGE>
                                   SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                           CHELSEA OIL & GAS LTD.

Date: April 5, 2014                       By:  /s/ Jesse Meidl
                                                ---------------
                                                Name:  Jesse Meidl
                                                Title:  Chief Executive Officer








<PAGE>

                                 EXHIBIT INDEX

 EXHIBIT

 99.1            Notice of Change of Auditor, dated April 5, 2014.
**Exhibit 32.2**

**CERTIFICATIONOFCHIEF FINANCIAL OFFICEROF FOREST OIL CORPORATIONPURSUANT TO 18 U.S.C. SECTION 1350**

Pursuant to 18 U.S.C.Section 1350 and in connection with the accompanying report on Form 10-Q forthe quarter ended June 30, 2006 that is being filed concurrently with theSecurities and Exchange Commission on the date hereof (the “Report”), theundersigned officer of Forest Oil Corporation (the “Company”) hereby certifiesthat:

1.               The Report fullycomplies with the requirements of Section 13(a) or 15(d) of the SecuritiesExchange Act of 1934; and

2.               The informationcontained in the Report fairly presents, in all material respects, thefinancial condition and results of operations of the Company.
|                | /s/ David H. Keyte      |
|----------------|-------------------------|
| August 9, 2006 | David H. Keyte          |
|           | Chief Financial Officer |

 

----
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Balance Sheets, the Consolidated Statements of Income and the
Consolidated Statement of Cash Flows and is qualified in its entirety by
reference to such financial statments.
</LEGEND>
<MULTIPLIER> 1,000

<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-30-2000
<PERIOD-START>                             JAN-02-2000
<PERIOD-END>                               JUN-17-2000
<CASH>                                         100,573
<SECURITIES>                                         0
<RECEIVABLES>                                  222,586
<ALLOWANCES>                                         0
<INVENTORY>                                  1,178,395
<CURRENT-ASSETS>                             1,614,977
<PP&E>                                       3,516,633
<DEPRECIATION>                               1,409,265
<TOTAL-ASSETS>                               3,993,480
<CURRENT-LIABILITIES>                        1,193,142
<BONDS>                                        426,654
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                       233,725
<OTHER-SE>                                   1,526,092
<TOTAL-LIABILITY-AND-EQUITY>                 3,993,480
<SALES>                                      5,126,358
<TOTAL-REVENUES>                             5,126,358
<CGS>                                        3,944,697
<TOTAL-COSTS>                                3,944,697
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              55,374
<INCOME-PRETAX>                                201,065
<INCOME-TAX>                                    76,408
<INCOME-CONTINUING>                            124,657
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   124,657
<EPS-BASIC>                                       0.80
<EPS-DILUTED>                                     0.80


</TABLE>
#### Clifford GROOMS, Appellant, v. STATE of Florida, Appellee.

No. 72-345.

District Court of Appeal of Florida, Second District.

Jan. 3, 1973.

PER CURIAM.

Affirmed.
EXHIBIT 23. ACCOUNTANTS' CONSENT

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Board of Trustees
MID-ATLANTIC REALTY TRUST:


 We consent to the incorporation by reference in the registration statement
(No. 333-20813) on Form S-3 of Mid-Atlantic Realty Trust of our
report dated February 18, 1998, relating to the consolidated balance sheets
of
Mid-Atlantic Realty Trust and subsidiaries as of December 31, 1997 and
1996,
and the related consolidated statements of operations, shareholders' equity
and cash flows for each of the years in the three-year period ended
December
31, 1997, which report appears in the December 31, 1997 annual report on
Form
10-K of Mid-Atlantic Realty Trust.


                        KPMG Peat Marwick LLP

Baltimore, Maryland
March 27, 1998
|Exhibit 31(c)                                                                                  
|-----------------------------------------------------------------------------------------------
|Rule 13a-14(a)/15d-14(a) Certification                                                         
|I, Lewis Hay III, Chief Executive Officer of Florida Power & Light Company (FPL), certify that:
|1.                                                                                             
|2.                                                                                             
|3.                                                                                             
|4.                                                                                             
|                                                                                               
|                                                                                               
|                                                                                               
|5.                                                                                             
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|Date:   August 7, 2003                                                                         
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|                                                                                               
|
Exhibit 31.2



CERTIFICATION OF CHIEF FINANCIAL OFFICER

FLORIDA PUBLIC UTILITIES COMPANY

(Section 302)

I, George M. Bachman, certify that:

1.

I have reviewed this annual report on Form 10-Q of Florida Public Utilities Company (the registrant);

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(c) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.

The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: August 10, 2006

By  /s/ George M. Bachman

George M. Bachman

Chief Financial Officer
<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          MAR-31-1999
<PERIOD-START>                             APR-01-1998
<PERIOD-END>                               SEP-30-1998
<CASH>                                           1,205
<SECURITIES>                                         0
<RECEIVABLES>                                   73,172
<ALLOWANCES>                                       618
<INVENTORY>                                    125,286
<CURRENT-ASSETS>                               206,811
<PP&E>                                         333,712
<DEPRECIATION>                                  86,297
<TOTAL-ASSETS>                                 551,276
<CURRENT-LIABILITIES>                           78,220
<BONDS>                                        200,288
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           106
<OTHER-SE>                                     198,789
<TOTAL-LIABILITY-AND-EQUITY>                   551,276
<SALES>                                        365,464
<TOTAL-REVENUES>                               365,464
<CGS>                                          312,037
<TOTAL-COSTS>                                  312,037
<OTHER-EXPENSES>                                19,057
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               8,629
<INCOME-PRETAX>                                 25,741
<INCOME-TAX>                                    10,845
<INCOME-CONTINUING>                             14,896
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                (2,073)
<CHANGES>                                            0
<NET-INCOME>                                    12,823
<EPS-PRIMARY>                                     1.21
<EPS-DILUTED>                                     1.20
        

</TABLE>
```

[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 580 Introduced in House (IH)]

103d CONGRESS
  1st Session
                               H. R. 580

 To amend the Internal Revenue Code of 1986 to provide that income of 
certain spouses will not be aggregated for purposes of the limitations 
            of sections 401(a)(17) and 404(l) of such Code.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 1993

  Mr. Coble introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to provide that income of 
certain spouses will not be aggregated for purposes of the limitations 
            of sections 401(a)(17) and 404(l) of such Code.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) paragraph (17) 
of section 401(a) of the Internal Revenue Code of 1986 is amended by 
striking the last sentence and inserting the following: ``In 
determining the compensation of an employee, the rules of section 
414(q)(9) shall apply; except that--
                    ``(A) in applying such rules, the term `family' 
                shall only include the spouse of the employee and any 
                lineal descendants of the employee who have not 
                attained age 19 before the close of the year, and
                    ``(B) such rules shall not attribute compensation 
                between spouses if both of such spouses are licensed to 
                perform services in the same professional field and 
                perform services in such field on a full-time basis for 
                the employer.''
    (b) Subsection (l) of section 404 is amended by striking the last 
sentence and inserting the following: ``In determining the compensation 
of an employee, the rules of section 414(q)(6) shall apply; except 
that--
            ``(1) in applying such rules, the term `family' shall only 
        include the spouse of the employee and any lineal descendants 
        of the employee who have not attained age 19 before the close 
        of the year, and
            ``(2) such rules shall not attribute compensation between 
        spouses if both of such spouses are licensed to perform 
        services in the same professional field and perform services in 
        such field on a full-time basis for the employer.''
    (c) The amendments made by this section shall apply to years 
beginning after the date of the enactment of this Act.

                                 <all>
```
<PAGE>
Exhibit 11.1 Statement re Computation of Per Share Earnings
     The computation of primary per share earnings is clearly determinable from
the information provided in the Company's Consolidated Financial Statements and
notes thereto, and includes common share equivalents which arise from stock
options. The following sets forth additional information for computation of
fully diluted per share earnings for the year ended December 31, 1996. Exhibit
disclosure of fully diluted per share earnings is not required for the years
ended December 31, 1994 or 1995 as there were no other potentially dilutive
securities or other financial instruments issued or outstanding during those
periods.
<TABLE>
<S>                                                                                       <C>
Net income for year ended December 31, 1996 as reported................................   $26,405,000
Adjustment for potential dilution, net of income taxes:
   -- Interest expense on 5 3/4% convertible subordinated debentures issued in
      October 1996, net of amounts capitalized in construction in progress.............       195,000
Net income as adjusted.................................................................   $26,600,000
Weighted average shares outstanding before consideration of potential dilutive
  effect of 5 3/4% convertible subordinated debentures.................................    41,301,000
Adjustment assuming conversion at time of offering in October 1996.....................       595,000
Weighted average shares outstanding assuming full dilution.............................    41,896,000
Earnings per share assuming full dilution..............................................          $.64
</TABLE>
 
(b) Reports on Form 8-K
     The Company filed a report on Form 8-K (the "Initial Form 8-K Report")
during the fourth quarter of 1996, dated November 18,1996, related to the
business combination of Speedway Motorsports, Inc. and Sears Point Raceway. The
Company filed a report on Form 8-K/A dated February 3, 1997 containing the
required audited financial statements and unaudited pro forma financial
information referenced previously in the Initial Form 8-K Report.