jurisdiction: EU

text:
 |
 52014PC0542
 Návrh NAŘÍZENÍ EVROPSKÉHO PARLAMENTU A RADY, kterým se mění nařízení Rady (ES) č. 55/2008 o zavedení autonomních obchodních preferencí pro Moldavskou republiku /* COM/2014/0542 final - 2014/0250 (COD) */
 DŮVODOVÁ ZPRÁVA
 1. SOUVISLOSTI NÁVRHU
 Evropská unie a Moldavská republika podepsaly
 dne 27. června 2014 dohodu o přidružení, jejíž
 součástí je zřízení prohloubené a komplexní zóny volného obchodu. V
 rámci jednání o dohodě o přidružení a o prohloubené a komplexní
 zóně volného obchodu přijala Moldavská republika ambiciózní program
 politického přidružení a další hospodářské integrace s EU. Solidního
 pokroku dosáhla rovněž v oblasti sbližování právních předpisů
 země s právními předpisy a normami EU.
 Moldavská republika měla a stále má
 potíže s vývozem ovoce a zeleniny na některé své tradiční trhy,
 což ohrožuje její hospodářské oživení a proces reforem energicky
 prováděných moldavskou vládou. Zemědělské odvětví představuje
 okolo 40 % hospodářství Moldavské republiky a zahradnické
 odvětví je jeho významnou součástí, neboť zaměstnává
 přibližně 250 000 osob (tj. zhruba 10 % aktivní populace),
 které žijí převážně ve venkovských oblastech a obdělávají
 střední až menší rodinné pozemky. Úroveň vývozu zahradnických produktů
 navíc v posledních letech poklesla a jakýkoli další významný pokles by měl
 neúměrně negativní dopad nejen na hospodářství, ale také na
 společnost jako celek.
 V rámci prohloubené a komplexní zóny volného
 obchodu se Unie zavázala plně liberalizovat přístup řady
 druhů čerstvého ovoce a zeleniny na trh až do určitých
 objemů, které byly stanoveny nad tradičním moldavským vývozem do
 Unie. Vzhledem k tomu, že řada produktů má v současnosti
 dočasně vážné potíže s přístupem na tradiční vývozní trhy
 Moldavské republiky, navrhuje Evropská komise pro dovoz těchto
 produktů z Moldavské republiky dočasně rozšířit
 přístup na svůj plně liberalizovaný trh, a umožnit tak jejich
 uvádění na trh v Unii.
 Navrhovaná změna nařízení Rady (ES)
 č. 55/2008 zavádí tři nové bezcelní kvóty pro čerstvá jablka,
 čerstvé stolní hrozny a čerstvé švestky. Poněvadž platnost
 režimu autonomních obchodních preferencí vyprší na konci roku 2015, je tato
 změna časově omezenou reakcí na bezprostřední potřeby
 klíčových vývozních produktů, které byly zasaženy nepříznivými
 dopady (tj. jablka, švestky a stolní hrozny).
 2. PRÁVNÍ STRÁNKA NÁVRHU
 Právním základem návrhu je čl. 207 odst.
 2 Smlouvy o fungování Evropské unie.
 3. ROZPOČTOVÉ
 DŮSLEDKY
 Navrhovaná změna nařízení má pro
 rozpočet EU zanedbatelné důsledky. Celkový dovoz z Moldavské
 republiky do EU v roce 2013 představoval 0,1 % celkového dovozu do
 EU. Zatímco zhruba 90 % celkového dovozu z Moldavské republiky vstupuje do
 EU bezcelně, dovoz čerstvých jablek, čerstvých švestek a
 čerstvých stolních hroznů z Moldavské republiky pod vstupní cenou
 představoval méně než 0,01 % celkového dovozu těchto
 produktů z celého světa do EU.
 Odpovídající ztráta celních příjmů
 by tak měla na vlastní zdroje EU omezený dopad. Ačkoli jsou
 navrhované bezcelní kvóty významně vyšší než současný dovoz
 těchto tří produktů z Moldavské republiky, neočekává se, že
 naplnění těchto kvót Moldavskou republikou významně navýší podíl
 Moldavské republiky na celkovém dovozu dotčených produktů do EU.
 2014/0250 (COD)
 Návrh
 NAŘÍZENÍ EVROPSKÉHO PARLAMENTU A
 RADY,
 kterým se mění nařízení Rady (ES)
 č. 55/2008 o zavedení autonomních obchodních preferencí pro
 Moldavskou republiku
 EVROPSKÝ PARLAMENT A RADA
 EVROPSKÉ UNIE,
 s ohledem na Smlouvu o fungování
 Evropské unie, a zejména na čl. 207 odst. 2 této smlouvy,
 s ohledem na návrh Evropské komise,
 po postoupení návrhu legislativního aktu
 vnitrostátním parlamentům,
 v souladu s řádným
 legislativním postupem,
 vzhledem k těmto důvodům:
 (1) Nařízením Rady (ES)
 č. 55/2008[1]
 byl zaveden zvláštní režim autonomních obchodních preferencí pro Moldavskou
 republiku. Uvedený režim uděluje všem produktům pocházejícím z
 Moldavské republiky neomezený přístup na trh Unie s výjimkou
 některých zemědělských produktů uvedených v příloze
 I uvedeného nařízení, pro které jsou stanoveny omezené úlevy buď ve
 formě osvobození od cla v mezích celních kvót, nebo snížením celních
 sazeb.
 (2) V rámci evropské
 politiky sousedství (dále jen „EPS“), akčního plánu EPS mezi EU a
 Moldavskem a Východního partnerství přijala Moldavská republika ambiciózní
 program politického přidružení a další hospodářské integrace s Unií.
 Moldavská republika již také dosáhla solidního pokroku v oblasti sbližování
 právních předpisů země s právními předpisy a normami Unie.
 (3) Dne 27. června 2014 byla
 podepsána dohoda o přidružení mezi Unií a Moldavskou republikou, jejíž
 součástí je zřízení prohloubené a komplexní zóny volného obchodu a
 která se prozatímně použije ode dne 1. září 2014.
 (4) Zvláštní režim autonomních
 obchodních preferencí nadále platí do dne 31. prosince 2015.
 (5) Aby bylo podpořeno úsilí
 Moldavské republiky v souladu s cíli stanovenými v EPS, Východním partnerství a
 dohodě o přidružení a aby byl jejímu vývozu čerstvých jablek,
 čerstvých švestek a čerstvých stolních hroznů poskytnut
 atraktivní a spolehlivý trh, je třeba stanovit další úlevy pro dovoz
 těchto produktů z Moldavské republiky do Unie, a to na základě
 bezcelních kvót.
 (6) Je také nutné změnit
 některé kódy KN uvedené v příloze tohoto nařízení za účelem
 zohlednění změn přílohy I nařízení Rady (EHS) č.
 2658/87 ze dne 23. července 1987 o celní a statistické nomenklatuře a
 o společném celním sazebníku[2]
 prováděcím nařízením Komise (EU) č. 1001/2013[3].
 (7) Aby mohly hospodářské
 subjekty tyto další úlevy využívat co nejdříve, mělo by toto
 nařízení vstoupit v platnost dnem vyhlášení v Úředním
 věstníku Evropské unie.
 (8) Vzhledem k sezónnosti
 dotčených produktů je vhodné uplatnit tyto další úlevy ode dne 1.
 srpna 2014.
 (9) Nařízení (ES) č.
 55/2008 by proto mělo být odpovídajícím způsobem změněno,
 PŘIJALY TOTO NAŘÍZENÍ:
 Článek 1
 Tabulka 1 v příloze I nařízení (ES)
 č. 55/2008 se nahrazuje zněním uvedeným v příloze tohoto
 nařízení.
 Článek 2
 Toto nařízení vstupuje v platnost dnem
 vyhlášení v Úředním věstníku Evropské unie.
 Použije se ode dne 1. srpna 2014.
 Toto nařízení je závazné
 v celém rozsahu a přímo použitelné ve všech členských
 státech.
 V Bruselu dne
 Za Evropský parlament Za
 Radu
 předseda předseda
 FINANČNÍ VÝKAZ || FinancSt/2014 JE/ks/2755352 6.9.2014.1
 || DATUM: 28/07/2014
 1. || ROZPOČTOVÁ POLOŽKA: Kapitola 12 – Cla a ostatní poplatky || PROSTŘEDKY: B 2014: 16 185,6 mil. EUR
 2. || NÁZEV: Návrh nařízení Evropského parlamentu a Rady, kterým se mění nařízení Rady (ES) č. 55/2008 o zavedení autonomních obchodních preferencí pro Moldavskou republiku.
 3. || PRÁVNÍ ZÁKLAD: Smlouva o fungování Evropské unie, zejména čl. 207 odst. 2 uvedené smlouvy.
 4. || CÍLE: Dále liberalizovat dovoz některých produktů odvětví ovoce a zeleniny z Moldavské republiky do EU.
 5. || FINANČNÍ DOPADY || V OBDOBÍ 12 MĚSÍCŮ (v milionech EUR) || BĚŽNÝ ROZPOČTOVÝ ROK 2014 (v milionech EUR) || NÁSLEDUJÍCÍ ROZPOČTOVÝ ROK 2015 (v milionech EUR)
 5.0 || VÝDAJE – FINANCOVANÉ Z ROZPOČTU EU (NÁHRADY/INTERVENCE) – VNITROSTÁTNÍCH ORGÁNŮ – JINÝCH SUBJEKTŮ || – || – || –
 5.1 || PŘÍJMY – VLASTNÍ ZDROJE EU (DÁVKY/CLA) – VNITROSTÁTNÍ || – || – || –
 || || 2016 || 2017 || 2018 || 2019
 5.0.1 || ODHADOVANÉ VÝDAJE || – || – || – || –
 5.1.1 || ODHADOVANÉ PŘÍJMY || – || – || – || –
 5.2 || METODA VÝPOČTU: –
 POZNÁMKY: Většina produktů v současnosti dovážených z Moldavské republiky do EU již využívá obchodní preference díky stávajícím autonomních obchodním opatřením. Tento návrh bude mít dopad na vybrané dovozní clo. Vzhledem k velmi omezenému dováženému množství však tento dopad bude omezený, momentálně jej nicméně nelze přesně kvantifikovat. Navrhovaná změna nařízení má pro rozpočet EU zanedbatelné důsledky. Celkový dovoz z Moldavské republiky do EU v roce 2013 představoval 0,1 % celkového dovozu do EU. Zatímco zhruba 90 % celkového dovozu z Moldavské republiky vstupuje do EU bezcelně, dovoz čerstvých jablek, čerstvých švestek a čerstvých stolních hroznů z Moldavské republiky pod vstupní cenou představoval méně než 0,01 % celkového světového dovozu těchto produktů do EU. Odpovídající ztráta celních příjmů by tak měla na vlastní zdroje EU omezený dopad. Ačkoli jsou navrhované bezcelní kvóty významně vyšší než současný dovoz těchto tří produktů z Moldavské republiky, neočekává se, že naplnění těchto kvót Moldavskou republikou významně navýší podíl Moldavské republiky na celkovém dovozu dotčených produktů do EU.
 [1] Nařízení Rady (ES) č. 55/2008 ze dne 21.
 ledna 2008 o zavedení autonomních obchodních preferencí pro Moldavsko
 a o změně nařízení (ES) č. 980/2005
 a rozhodnutí Komise 2005/924/ES (Úř. věst. L 20, 24.1.2008, s.
 1.)
 [2] Úř. věst. L 256, 7.9.1987, s. 1.
 [3] Úř. věst. L 290, 31.10.2013, s. 1.
 PŘÍLOHA
 „1.
 Produkty, na něž se vztahují roční bezcelní kvóty
 Pořadové číslo || Kód KN || Popis || 2008 (1) || 2009 (1) || 2010 (1) || 2011 (1) || 2012 (1) || 2013 (1) || 2014 (1) || 2015 (1)
 09.0504 || 0201 až 0204 || Čerstvé, chlazené a zmrazené hovězí, vepřové, skopové a kozí maso || 3 000 (2) || 3 000 (2) || 4 000 (2) || 4 000 (2) || 4 000 (2) || 4 000 (2) || 4 000 (2) || 4 000 (2)
 09.0505 || ex 0207 || Maso a jedlé droby z drůbeže čísla 0105, čerstvé, chlazené nebo zmrazené, jiné než tučná játra podpoložky 0207 34 || 400 (2) || 400 (2) || 500 (2) || 500 (2) || 500 (2) || 500 (2) || 500 (2) || 500 (2)
 09.0506 || ex 0210 || Vepřové a hovězí maso a jedlé droby, solené, ve slaném nálevu, sušené nebo uzené; jedlé moučky a prášky z vepřového a hovězího masa nebo z vepřových a hovězích drobů || 400 (2) || 400 (2) || 500 (2) || 500 (2) || 500 (2) || 500 (2) || 500 (2) || 500 (2)
 09.4210 || 0401 až 0406 || Mléčné výrobky || 1 000 (2) || 1 000 (2) || 1 500 (2) || 1 500 (2) || 1 500 (2) || 1 500 (2) || 1 500 (2) || 1 500 (2)
 09.0507 || 0407 00 || Ptačí vejce, ve skořápce || 90 (3) || 95 (3) || 100 (3) || 110 (3) || 120 (3) || 120 (3) || 120 (3) || 120 (3)
 09.0508 || ex 0408 || Ptačí vejce, bez skořápky, a žloutky, jiné než nezpůsobilé k lidskému požívání || 200 (2) || 200 (2) || 300 (2) || 300 (2) || 300 (2) || 300 (2) || 300 (2) || 300 (2)
 09.0515 || 0806 10 10 || Čerstvé stolní hrozny || – || – || – || – || – || – || 10 000 (2) (4) || 10 000 (2)
 09.0516 || 0808 10 80 || Čerstvá jablka (kromě jablek k výrobě moštu, volně ložených, od 16. září do 15. prosince) || – || – || – || – || – || – || 40 000 (2) (4) || 40 000 (2)
 09.0517 || 0809 40 05 || Čerstvé švestky || – || – || – || – || – || – || 10 000 (2) (4) || 10 000 (2)
 09.0509 || 1001 91 20 1001 91 90 1001 99 || Ostatní špalda (jiná než špalda k setí), obyčejná pšenice a sourež || 25 000 (2) || 30 000 (2) || 35 000 (2) || 40 000 (2) || 50 000 (2) || 55 000 (2) || 60 000 (2) || 65 000 (2)
 09.0510 || 1003 90 00 || Ječmen || 20 000 (2) || 25 000 (2) || 30 000 (2) || 35 000 (2) || 45 000 (2) || 50 000 (2) || 55 000 (2) || 60 000 (2)
 09.0511 || 1005 90 || Kukuřice || 15 000 (2) || 20 000 (2) || 25 000 (2) || 30 000 (2) || 40 000 (2) || 45 000 (2) || 50 000 (2) || 55 000 (2)
 09.0512 || 1601 00 91 a 1601 00 99 || Uzenky, salámy a podobné výrobky z masa, drobů nebo krve; potravinové přípravky na bázi těchto výrobků || 500 (2) || 500 (2) || 600 (2) || 600 (2) || 600 (2) || 600 (2) || 600 (2) || 600 (2)
 ex 1602 || Jiné přípravky a konzervy z masa, drobů nebo krve: – z kohoutů nebo slepic druhu Gallus domesticus, tepelně neupravené, – z domácích vepřů, – hovězí, tepelně neupravené || || || || || ||
 09.0513 || 1701 99 10 || Bílý cukr || 15 000 (2) || 18 000 (2) || 26 000 (2) || 34 000 (2) || 34 000 (2) || 34 000 (2) || 34 000 (2) || 34 000 (2)
 (1) Od 1. 1. do 31. 12., vyjma rok 2008, kdy se
 celní kvóty použijí od prvního dne použitelnosti tohoto nařízení do 31.
 12.
 (2) Tuny (čisté hmotnosti).
 (3) Miliony kusů.
 (4) Pro rok 2014 se celní kvóty použijí od 1.
 srpna do 31. prosince.“


type: wikipedia

text:
Tismana este un oraș în județul Gorj, Oltenia, România, format din localitatea componentă Tismana (reședința), și din satele Celei, Costeni, Gornovița, Isvarna, Pocruia, Racoți, Sohodol, Topești, Vâlcele și Vânăta. Ordinul ministrului turismului 744/1973 dorea o reparare a degradării statutului localității climaterice Tismana la nivel de sat, prin declararea ei ca „sat turistic”. În realitate, Tismana n-a fost „sat turistic” decât prin acel ordin. Securitatea interzicea cazarea turiștilor străini în locuințele particulare.
 La Tismana se execută covoarele Tismana și Oltenia simboluri ale artei tradiționale meșteșugărești, iar vânatul există din abundență pentru că teritoriul orașului cuprinde o parte din Parcul Național Domogled-Valea Cernei și se învecinează la nord cu Parcul Național Retezat.
 Principala activitate economică, de importanță națională, este producția de energie electrică prin două din hidrocentralele Sistemului Hidroenergetic Cerna - Motru - Tismana. Acest complex hidroenergetic face parte din Planurile de amenajare a apelor din România.
 Așezare geografică
 Tismana este situată în sud-vestul României, în partea de nord-vest a județului Gorj, localitatea de reședință a orașului fiind localitatea Tismana, centrul civic având coordonatele: .
 Paralela 45° exact, trece prin dreptul troiței de la intrarea dinspre nord în satul Racoți iar meridianul 23° trece prin capătul estic al satului Vâlcele, DJ 672, Tismana - Târgu-Jiu.
 Se învecinează la est cu comuna Peștișani la vest cu comuna Padeș la sud-vest cu județul Mehedinți, la sud cu comuna Godinești iar la nord cu județul Hunedoara.
 Localitatea de reședință și cele 10 sate aparținătoare au o suprafață de și avea în anul 1980, 9202 locuitori, în anul 1992, 8497 locuitori,în anul 1996, 9598 locuitori,în anul 2002, o populație de 7578 locuitori.
 Orașul Tismana are sate cu populație peste (Tismana, Pocruia, Sohodol), sate mijlocii cu populație între 501 și 1000 locuitori (Gornovița, Costeni, Celei) și sate mici cu populație sub 500 locuitori (Vânăta, Topești, Vâlcele, Isvarna și Racoți).
 Căi de transporturi și telecomunicații
 Tismana este situată la 30 km față de municipiul Târgu-Jiu (reședința județului Gorj) și este străbătută de la est la vest de drumul național 67D, Târgu-Jiu – Peștișani -Baia de Aramă, drum în întregime modernizat, iar pe raza orașului drumul are o lungime de .
 Alte artere de circulație importante ce străbat localitățile orașului Tismana sunt:
 drumul județean DJ 672 Ciuperceni – Tismana – Peștișani, drum parțial modernizat care traversează localitățile Vâlcele, Topești, Gornovița, Pocruia (pe o lungime de 12,8 Km
 drumul județean DJ 672 A – din DN 67D - Tismana Mănăstire –modernizat, ce străbate localitatea Tismana de la sud spre nord (pe o lungime de 7 km).
 drumul DC 125, Pocruia – Isvarna – Costeni –în lungime de 4,5 km modernizat intre anii 2010-2011
 drumul DC 122 Celei - Racoți, drum nemodernizat în lungime de 3,08 km.
 drumul DC 129 Tismana -Vânăta, drum modernizat, în lungime de 3,2 km.
 drumul DC 126 Sohodol -, in lungime de 5,6 km modernizat intre anii 2008-2010
 drumul sătesc Gornovița-Topești- in lungime de 2,5 km modernizat intre anii 2008-2011
 Lungimea rețelei de străzi, drumuri sătești și vicinale cuprinse în teritoriul administrativ al orașului Tismana este de 78 km, din care 70 % modernizați.
 În anul 2000 în Tismana este pusă în funcțiune o rețea de televiziune prin cablu, care la momentul actual asigură serviciile pentru un număr de peste 1000 abonați, fiind într-un continuu proces de extindere.
 Rețeaua de telefonie fixă asigură serviciile pentru un număr de 800 abonați, iar telefonia mobilă (Orange și Cosmote), are instalate două releuri în zona Tismana.
 Dotări edilitar gospodărești
 Centrul civic al orașului
 În anul 2007, printr-un Proiect de Hotărâre prezentat de Comisia pentru Cultură, Sănătate și Învățământ și aprobat în Consiliul Local Tismana s-a trecut la reabilitarea Căminului Cultural „George Coșbuc” din Tismana căruia i s-a atribuit numele Casa de Cultură „George Coșbuc”.
 Întregul centru civic Tismana a fost modernizat, trotuarele lărgite, spațiile verzi extinse, în intersecție s-a amplasat o frumoasă fântână arteziană iar în jurul ei, prin panouri de semnalizare rutieră s-a semnalizat sens giratoriu.
 Rețeaua de alimentare cu apă
 Tismana are o rețea de aducțiune și distribuție de 56 km, la care sunt racordate un număr de 2723 gospodării și 70 agenți economici. Restul gospodăriilor fiind alimentate prin hidrofoare cu captare din fântâni sau direct, din puțuri comune sau individuale.
 Rețeaua de alimentare cu apă este tehnic îngrijită de SC Stânjenelul SA bunul mers fiind asigurat de Consiliul Local Tismana. Acesta a definitivat în anul 2006, un proiect de extindere, reabilitare și modernizare a rețelei de alimentare cu apă finanțat prin programul SAPARD.
 Rețeaua de canalizare are o lungime de 7,8 km deservind un număr de 350 de abonați, rețea aflată în extindere.
 Rețeaua stradală
 Printr-un Proiect de Hotărâre al președintelui Comisiei pentru învățământ, sănătate și familie, activități social-culturale, protecție copii, turism, tineret și sport, Nicolae N. Tomoniu, în luna aprile 2006, s-au aprobat și denumirile străzilor din rețeaua stradală a orașului Tismana.
 Altele
 Rețeaua de televiziune prin cablu oferă 25 canale de televiziune.
 Sistemul educațional
 Tismana are unități școlare în care se asigură toate formele de învățământ preuniversitar: învățământ preșcolar, primar, gimnazial, liceal și profesional.
 În localurile de școli și grădinițe își desfășoară activitatea elevi, cadre didactice și personal auxiliar și după cum urmează:
 Învățământ preșcolar: 14 săli de clasă pentru grădinițe, 298 copii, 14 cadre didactice.
 Învățământ primar: 22 săli de clasă, 374 elevi, 22 cadre didactice.
 Învățământ gimnazial: 23 săli de clasă, 382 elevi, 39 cadre didactice.
 Învățământul liceal.
 În cadrul liceului industrial ,,Grupul Școlar Industrial Tismana” învață 177 de elevi, veniți și din comunele limitrofe, în 13 săli de clasă, cu 17 cadre didactice.
 Învățământul profesional se desfășoară în 6 săli de clasă, ateliere și laboratoare, cu 143 de elevi și 15 angajați reprezentând personal auxiliar.
 Sănătate și asistență socială
 În Tismana asistența medicală este asigurată de 8 medici și 10 asistenți. În prezent, sunt funcționale 4 cabinete medicale individuale, deservite de 4 medici de familie și 8 asistenți.
 Centrul de Sănătate, cu activitate permanentă și cu clădire proprie, este deservit de 2 medici, 2 asistenți și un îngrijitor, 24 de ore din 24. Medicii și asistenții nu au funcții permanente aici, fiind programați dintre medicii Dispensarului Uman Tismana și ai satelor vecine.
 Activitatea celor 4 medici de familie se desfășoară în incinta Dispensarului Uman Tismana, un imobil modern de tip P+2, bine dotat cu aparatura necesară și amplasat în centrul orașului Tismana. Tot aici funcționează 2 cabinete stomatologice deservite de 2 medici.
 Medicii de familie asigură asistență medicală pentru specialitățile medicină generală și pediatrie.
 În oraș mai funcționează și un Dispensar Veterinar unde lucrează un medic și 4 tehnicieni veterinari. În sate există patru puncte de însămânțări artificiale și naturale. Taurii, armăsarii și vierii sunt autorizați. Activitatea este asigurată de patru cadre calificate în acest domeniu.
 În centrul civic Tismana funcționează două farmacii, una pentru uz uman, cu doi salariați și o farmacie de uz veterinar cu un salariat. La intersecția drumului județean DJ 672 A cu DN 67 D, în punctul Tismana - Gară, mai funcționează o farmacie de uz uman, folosită de locuitorii din zonă și turiști.
 Cultura
 În trecut, au fost construite șase cămine culturale la Tismana, Topești, Pocruia, Costeni, Sohodol și Isvarna, care sunt folosite în diverse activități culturale.
 În anul 2007, Căminul Cultural „George Coșbuc” din Tismana transformându-se în Casa de Cultură „George Coșbuc” Tismana s-a amenajat pentru prima dată în județul Gorj un muzeu al costumului popular.
 Lui i s-a atribuit denumirea „Muzeul Costumului Popular Gorjenesc Tismana” și are piese unicat, costume populare din secolul al XIX-lea.
 Biblioteca Publică din centrul orașului a fost mutată și ea în noul local de cultură și are acum în evidență peste 14.000 volume de carte, ca urmare a unor donații din partea Asociației Române pentru Patrimoniu și din partea d-lui Mihail Aristotel Ungureanu, fiu al satului, fost secretar de stat în guvernarea 1996-2000.
 Biblioteca este frecventată anual de circa 1000 de cititori. În afara bibliotecii publice își desfășoară activitatea și alte cinci biblioteci școlare cu un număr total de 29.987 volume.
 În anul 2012, Asociația "Semănătorul Tismana" a înființat "Editura Semănătorul" Tismana iar din octombrie 2013, cu sprijinul Consiliului Local Tismana tipărește revista "Sămănătorul". Ea urmează documentele programatice ale curentului social, cultural și literal inițiat la începutul sec. XX, în România, de revista „Sămănătorul” fără a idealiza, ca atunci, satul patriarhal în opoziție cu orașul „viciat” de civilizație. Articolele revistei sunt creații moderne care evită totuși noile tendințe ale presei cazone, subjugată politic. Revista reconsideră, promovează și păstrează elementele rămase din civilizația rurală veche, fiind depozitara unor valori naționale pe cale de dispariție. Ea se declară împotriva substituirilor și chiar disparițiilor cutumelor patrimoniale legate de domeniul publicistic și scriitoricesc care au loc azi.
 Festivalurile orașului Tismana
 Festivalul Cântecului, Dansului si Portului Popular Gorjenesc de la Tismana se ține în fiecare an la 15 august, indiferent în ce zi cade ajungând la ediția a-48-a (2015). Prima ediție s-a ținut în anul 1966, edițiile - 1990 și 1991 - nu s-au ținut. Orchestra de acompaniament a soliștilor este "Doina Gorjului".
 În anul 2010 și 2011, "Doina Gorjului" nu s-a prezentat din cauza politizării festivalului, fiind înlocuită cu taraful Școlii Populare de Artă Târgu-Jiu. PDL a pierdut și numărul edițiilor, ediția 43 fiind anunțată a 44-a. Din această cauză ediția din anul 2012 a devenit a 45-a.
 Festivalul ține două zile după următorul program:
 După amiaza zilei de 14 august are loc la Casa de Cultură "George Coșbuc" a orașului, înscrierea soliștilor la festival;
 Spre seară are loc, pe o scenă în aer liber, din Centrul Civic Tismana preselecția soliștilor care s-au înscris. Fiecare cântă neacompaniat o melodie și acompaniat de "Doina Gorjului" altă melodie;
 Soliștii calificați de un juriu, vor participa a doua zi, 15 august, orele 10, la Gala Laureaților, care începe pe scena din Poiana Sântămăriei, Pădurea Șerșori, DJ 672. Lor li se va adăuga, formațiile de dansuri din sate, selectate la Târgu-Jiu.
 Recital al soliștilor de la "Doina Gorjului" și a altor soliști invitați.
 Sf. Mănăstire Tismana organizează în incinta ei de pe Valea Tismanei hram: Hramul Mânăstirii Tismana
 De filmări si organizarea acestui site s-a ocupat comisia de cultura a Consiliului Local Tismana (legislatura 2004-2008)și Fundația Tismana. S-a cerut în 2013 ca noile organe locale să preia inițiativa de filmare a festivalului sau să aloce fonduri pentru Asociația "Semănătorul Tismana" pentru filmări și în edițiile care vor urma. Consiliul Local Tismana ne aprobând sumele pentru acest lucru asociația și-a încetat filmările pe Site YouTube care pezintă secvențele filmate la festival de la ediția 2007 până la ediția 2013.
 Festivalul de Buna Vestire sau Festivalul Păstrăvului, se ține la 25 martie, fiind un vechi târg de semințe și oale și ulcele date de pomană la sărbători religioase. Păstrăvăriile și firmele de artizanat organizează expoziții cu vânzare.
 Festivalul Castanului se ține la începutul lunii octombrie primăria oferind porții de castane fierte turiștilor. Producătorii locali vând la festival castane din pădurile lor la cel mai mic preț.
 Festivalul răciturilor se ține tot toamna la Vila Ursu de pe Valea Tismanei sau în satele vecine.
 Lăcașuri de cult
 Un fapt istoric de mare importanță pentru continuitatea noastră în spațiul carpatic este bine dovedit la Tismana. Toate lăcașurile de cult de pe teritoriul orașului Tismana au fost construite pe locul sau lângă vechi biserici creștine de lemn, care la rândul lor au fost construite pe vechi locuri de cult getice, „păgâne”, care au fost mai apoi creștinate. Vechile denumiri de cult precreștin au fost adaptate, bisericile purtând pecetea hramurilor creștine.
 Astfel, „locul amenajat” („diz” + „meni”) pentru întruniri păgâne în perioada precreștină, legate de cultul mamei, este creștinat prin construcția unei biserici întru "adormirea prea Sfintei Stăpânei noastre de Dumnezeu născătoarea și pururea fecioara Maria". Se începe amenajarea platoului Pișători, în partea de est, cu blocuri de sigă și tiranți din lemn de tisă. La mijloc, pe vremea lui Vlaicu Vodă, Nicodim Grâcic (grecul), călugăr sârb după mamă dar din tată grec, este chemat de Lazăr Despotul Serbiei și construiește prima biserică din tisă. Prin poziția naturală, având alură de cetate, era numită “Tis” + “meana”, de unde denumirile Tismeana sau Tismena, apoi Tismana, amintită în documentele lui Vladislav Vodă (1364-1373) fiind primul ctitor înscris în pomelnicul mânăstirii Tismana, daniile ce le făcuse Vodiței le făcuse și Tismanei.
 „Tismana nu se reducea numai la mănăstirea Tismana: o lavră adevărată, o colonie de călugări mișuna în schiturile de pe munte ca și la muntele Atos" Așa s-a construit Biserica schitului din vârful muntelui Cioclovina, la depărtare de 5 km de mănăstire dar și biserica din Cioclovina de jos, în locul numit și Padina Viilor, tot din piatră pe locul celei vechi.
 Cele mai vechi lăcașuri de cult avizate de Comisia Națională a Monumentelor, Ansamblurilor și Siturilor Istorice (C.N.M.A.S.I.) sunt:
 Mănăstirea Tismana atestată prin hrisovul lui Dan Vodă, dat în Argeș la 3 oct. 1385, biserica fiind mai veche, alte detalii în Anuarul Mitropoliei Olteniei astfel: Radu Vodă (1374-1384) înlocuiește biserica din lemn la 1374, cu o biserică din zid, fiind terminată de Dan Vodă fiul lui Radu, la 1385, Mircea Vodă "isprăvind ce era nesfârșit".
 Paraclisul cu o turlă este zidit din piatră pe vremea lui Matei Basarab, la 1650. Inițial era destinat modernizării bolniței mânăstirii care exista la orice mânăstire de tip athonit dar după un incendiu a fost restaurat la 1772, suferă stricăciuni în luptele dintre turci și austrieci, din nou refăcut la 1782 și târnosit în paraclis cu hramul Sf. Ilie, în sec al XIX-lea.
 Schitul Cioclovina de Jos, datat din anul 1715. În 1668, se amintește pe Cioclovina de o biserică din lemn căreia Radu postelnicul Știrbei îi dăruiește o vie, pe locul căreia s-a ridicat la 1715 biserica schitului de astăzi și chiliile. Zugrav Mihail Tutandin din Tismana. Printre donatori: Arhim. m-rii Tismana Spiridon, Nicodim egum. m-rii Tismana. Se dovedește însă că Cioclovina era locuită de încă din sec. al XVI-lea deoarece caligraful Macarie scrie aici o psaltire în anul 1573.
 Schitul Cioclovina de Sus, clasificat la 1714 este zidit după Anuarul Mitropoliei Olteniei în anul 1711 de serdarul Cantacuzino. A fost refăcut în anii 2004- 2005, ÎPS Teofan sfințind Schitul Cioclovina de Sus la 06.08.2005, cu hramul Schimbarea la Față a Domnului (Pobrejenia) Ctitor este și Obedeanu Pătru, mare serdar și armaș, care a mai făcut danii bisericii Ișalnița Dolj, bisericii Dobrosloveni, Olt și la manastirea Jitianu - Dolj.
 Biserica „Buna Vestire” de la intrarea în defileul Văii Tismanei, atestată în anul 1720, pe locul alteia mai vechi.
 Biserica din lemn din satul Gornovița, datată din anul 1764 monument istoric, asigurată.
 Biserica din lemn din satul Pocruia, monument istoric.
 Biserica din satul Sohodol, datată din anul 1720 Biserica din zid construită în 1901.
 Metocuri sau metohuri
 Metohurile cele mai vechi din apropiere ce țineau de Mănăstirea Tismana se găseau în satul Seuca, Gorj, Dealul Sporăști, Ploștina Dragoeștilor, Dealurile Mociorlița și Teiușul, la nord de Gornovița și pe Valea Pocruii.
 Lângă păstrăvăria mânăstirii, în anul 1867 exista încă, “Schitul Sfântului Antonie”, Au existat metohuri ale mânăstirii Tismana în toată Oltenia, precum și sate care erau scutite de anumite dări pentru paza mânăstirii sau alte porunci domnești. Satele însă nu erau metohuri, cum greșit se mai interpretează! A se vedea nota de la "Metohuri".
 Alte biserici construite:
 Biserica din orașul Tismana – centru, din zid în Mahalaua Prundu la 1885, în locul celei de la 1835, hramul "Izvorul Tămăduirii", reparată 1902 și 1937. Filială biserica "Sf. Nicolae" Vânăta, datată din anul 1862, din lemn, cu osteneala și cheltuiala Starețului mân, Tismana, refăcută cu lemnărie de la biserica Seuca pe locul alteia mai vechi, arsă din cauza bolii antrax, popular dalacul sau buba vânătă de unde se trage și redenumirea satului Groșani în satul Vânăta. Biserica are 13 și 1/2 ha pământ din 1864; 5 și 1/2 ha ale bisericii parohiale, din care în 1937 s-a expropriat 1/2 ha pentru CFF iar 8 ha ale bisericii parohiale. 2 cimitire împrejmuite, unul comun cu parohia Ungureni.
 Biserica din orașul Tismana-Ungureni, construită din zid la 1922, sfințită în 1932 cu hramul "Sf. Arhangheli". Biserică filială, "Buna Vestire", 1720, cimitirul servește și bisericii parohiale Tismana. Are casă parohială. Biserica parohială a primit 8 și 1/2 ha pământ în 1864 și 1 și 1/2 ha biserica filială.
 Bisericile din satul Pocruia (una din lemn, alta din piatră) sunt construite după ce străvechea biserică, de pe Valea Pocruii, nu a mai fost folosită și de sohodoleni, aceștia construindu-și propriul locaș de cult.
 Biserica din satul Costeni, jud. Gorj (bis. Sf. Nicolae, c. 1770, reclădită din lemn 1841—1843 și de zid 1902—1912.
 Biserica din satul Izvarna, jud. Gorj (bis. de lemn Sf. Gheorghe, 1803 sau c. 1815, construită de preotul Ghiță Izverceanu, dispărută, refăcută de zid 1899
 Biserica din satul Celei, cerica parohială cu hramul Cuvioasa Paraschlva, construită din lemn In 1885, reparată In 1936, in stare bună. Biserica filială cu hramul „Sf. Nicolae", în satul Costeni, construită din zid tn 1902—1912, neasigurată. Avea crăpături după cutremurul din 1940. Casă parohială nu este. Biserica parohială are 1 și 3/4 ha. pământ dela 1864 și 1/2 ha. dela 1925. Biserica filială are 2 ha. pământ. Biserica parohială are 3 cimitire, împrejmuite; filiala un cimitir lângă biserică.
 Biserica din satul Topești, biserica parohială din zid la 1927, hramul Sf Nicolae, filială Gornovița, 17 ha pământ dat la 1864.
 Biserica din satul Vâlcele, 1864 din lemn, construită din piatră cioplită în 1923, hramul "Toți Sfinții". I s-au dat 17 pogoane pâmânt la 1864
 Evenimente importante
 LUCRAREA SPIRITUALĂ ȘI CULTURALĂ ÎN EPARHIE - Societatea „Renașterea"
 Societatea Renașterea a clerului din Eparhia Sf. Mitropolii a Olteniei, Râmnicului și Severinului a luat ființă în anul 1922, fiind recunoscută persoană morală în 1923 prin legea publicată în Monitorul Oficial No. 39/1923.
 Cu anul 1940, când eparhia olteană este ridicată la rangul de Mitropolie, și cu primul nostru Mitropolit, I. P. S. Nifon Criveanu, Renașterea a intrat într-o formă nouă de acțiune.
 In adunarea de la 18 ianuarie 1940, prezidată de I. P. S. Mitropolit, fiind prezenți toți conducătorii Secțiilor și Comitetului Central, s-a dat un nou impuls de viață Renașterii prin înlăturarea neajunsurilor scoase la iveală de experiența celor 18 ani de activitate, hotărindu-se următoarele: a) Parohia rămâne adevăratul centru de acțiune al preotului. b)Centrul parohial are rolul de a îndruma, verifica și stimula activitatea parohială a preotului. Pentru acest motiv, Centrele Parohiale au fost înmulțite, ajungând dela 74 la 140 în toată Eparhia.
 Centrele Parohiale din zona Tismana țineau de "Centrul parohial Racoți", compus din parohiile:
 1) Pocruia, 2) Tismana, 3) Ungureni, 4) Sohodolu, 5) Mischii, 6) Godinești, 7) Celeiu, 8) Racoți. Întâiul Stătător, pr. loan C.
 Arjoca, Subrevizor, pr. Petre Ciaușu.
 Tot în anul 1940, circumscripția Arcani-Brădiceni-Tismana, avea ca revizor, clasa a II-a Pr. I. Cernăianu, Arcani
 Monumente ale eroilor
 Monumentul „Căpitanului Ioan Neferescu” construit în anul 1980 pe Dealul Nereaz, din satul Gornovița, în onoarea căpitanului Ioan Neferescu distins cu ordinele „Mihai Viteazul” și „Legiunea de onoare a Franței” în luptele de la Mărăști, Mărășești și Oituz din primul război mondial. Alături de Ecaterina Teodoroiu ține piept dușmanului în luptele de la Jiu, tunurile capturate de el străjuind și astăzi podul Jiului.
 In centrul orașului s-a construit Monumentul Eroilor ridicat în cinstea eroilor căzuți în cele două războaie mondiale și războiul de independență.
 Numărul eroilor căzuți este următorul:
 77 eroi căzuți în războiul din 1877-1878.
 680 eroi căzuți în campania din 1916-1918
 peste 460 eroi căzuți în ce-l de al doilea război mondial 1940-1945
 Combatanții satului Tismana în cele trei războaie
 În războiul pentru independența României din 1877-1878, s-a remarcat Dincă Gh. Barbu, tatăl pictorului Ghiță Barbu Bărbulescu din Tismana. Prin vitejia plutonului său în lupta de la Smârdan l-a făcut pe Osman-pașa, rănit la picior, să se predea generalului Mihail Cerchez (?-1922). A primit ordinul și medalia “Steaua României”, în grad de Cavaler, după proclamarea independenței Carol I înființând acest ordin prin lege la 10 mai 1877, fiind echivalentul celui mai vechi ordin național "Steaua României" creat în 1864 de Cuza Vodă dar având deviza "In fide salus" (În credință e salvarea). La 10 mai 1906, sub nr. 1103, primește Medalia jubiliară „Carol I” .
 În Războiul pentru Reîntregirea Neamului din 1916-1918 s-a remarcat prin faptele de vitejie căpitanul Ion Neferescu, Sublocotenent Ion Aurariu, decorat cu Crucea Comemorativa a razboiului 1916-1918 și alte medalii și sergentul Ghiță Barbu Bărbulescu, decorat cu Medalia Virtutea Militară cu însemn de război “Crucea Comemorativă a războiului 1916-1918” cu baretele Carpați, Jiu, Mărășești și Mărășești, având Brevetul Ministerului de Războiu, din Înaltul Ordin al Majestății Sale Regele Ferdinand I, dat la 1 apr. 1922, sub nr. 570.
 Comemorarea a 100 de ani de la intrarea României în război în august 1916
 În orașul Tismana a început identificarea documentelor privind acest eveniment, iar publicarea lor se face prin revista "Sămănătorul" și "Editura Semănătorul". S-au făcut copii după fotografii, fotografii noi și hărți noi legate de eveniment. S-a făcut o reconstituire a „Drumului strategic 1916” Tismana - Pasul Scocu dintre Cerna și Jiul de Vest, cu detalii: râuri, creste, poteci, amplasamentele Reg. 57 inf., condus de cpt. Cornicioiu, Reg. 5 art. al mr. Pașalega, Reg. 31 inf. al mr. Nicoleanu, formațiunile de luptă ale lt. Col. Dejoianu și mr. Dumitrescu ce băteau cu tunurile din Frâncești-Peștișani în dealurile Dobriței unde se infiltraseră nemții. Printre fotografiile noi s-a făcut și cea de "La cruce", în dealul dintre Ungureni și Pocruia, unde locuitorii Pocruii au ucis, pe ascuns, un combatant neamț necunoscut, ce identifica pe o motocicletă un drum adiacent cu "Drumului strategic 1916" al armatei române. Prin această fotografie se dorește o confirmare a sentimentelor patriotice ale țăranilor români în timpul primului război mondial.
 În ce-l de al doilea război mondial 1940-1945 printre eroi, amintim locotenenții Matică Șerbu, Coman Aurariu – Vânăta; tismănenii Călin I Văcariu, Leonte Cernăianu, Mihai Puiu; Nicu Cazacu și Mișu Buzner din Mahala, ungureanul Vasile Galețescu și patriotul Mitică Butiuc
 Sport și agrement
 Activitățile sportive se desfășoară pe Stadionul Tismana (1050 m2), pe terenurile sportive școlare și alte terenuri sumar amenajate în unele sate. În anul 2004 a fost dată în folosință și noua sală de sport.
 Consiliul local, societăți comerciale și unele persoane susțin material echipa de fotbal „Energetica Tismana” care activează în divizia județeană.
 Pe terenurile sportive ale unităților școlare, elevii sunt antrenați, la orele de sport, pentru fotbal, handbal, baschet și volei.
 Pentru agrement, trei discoteci cu o capacitate totală de 300 locuri, sunt amenajate de natură să satisfacă cerințele de relaxare ale tinerilor.
 Raza de deservire
 Zona de deservire în afara unității administrativ teritoriale este mult mai mare, încât aceasta are dotările necesare asigurării serviciilor publice pentru, cetățenii care aparțin comunelor limitrofe (Tismana, Godinești Padeș, Glogova, Peștișani și Cătunele)
 Serviciile publice pe care Tismana le asigură unităților administrativ teritoriale învecinate se referă la : operațiuni bancare Agenția CEC Tismana, Percepția Rurală Tismana , FDEE Electrica Oltenia S.A. - PE Tismana și prin PTTR Tismana.
 Primăria Tismana si Consiliul Local Tismana au un aparat propriu format din 21 salariați și 15 consilieri locali.
 Postul de poliție Tismana asigură servicii publice pe raza orașului Tismana și s-a reorganizat cu un număr mai mare de angajați. Rata de infracționalitate este una din cele mai scăzute din țară datorită cinstei dar și vigilenței tuturor locuitorilor. Instituția are un volum de lucru de aproximativ 150 plângeri pe an din care se finalizează, cu trimitere în judecată, 50 dosare pe an.
 Administrația Finanțelor Publice prin percepția Tismana asigură servicii publice pentru cinci comune: Peștișani, Godinești, Glogova, Cătune și Padeș. Are un număr de 10 salariați, din care: un șef unitate, un șef de serviciu, doi inspectori de specialitate și șase referenți.
 Societatea civilă
 O bună parte din sectorul civil este constituit și acționează prin asociații libere neguvernamentale (ONG) create unui scop anume: cultural, turistic, religios, sportiv, ajutorul persoanelor sărace, handicapate, fără locuință, sinistrate etc.
 În oraș își duc activitatea:
 ANTREC rețea de turism rural organizată în 7 pensiuni turistice în care activează circa 50 de persoane.
 Asociația crescătorilor de animale, de ale cărei activități beneficiază cea mai mare parte din crescătorii de animale.
 Asociația de moșneni sodoleni, Sohodol, în care activează peste 300 de membri.
 Asociația de moșneni topeșteni, „Nedeia Mare” din satul Topești, în care activează peste 200 de membri.
 Asociația ELVEROM care întreține relații cu ONG-uri din Elveția și Belgia. De activitatea ei beneficiază toți cetățenii satului Vânăta și școlile Vânăta și Pocruia, în total circa 300 de persoane.
 Asociația "Semanatorul Tismana" care gestionează Editura online "Sămănătorul" , tipărește carte prin Editura "Semanatorul Tismana" și publică online și tipărit revista "Sămănătorul".
 Să amintim și de Fundația Tismana care era un partener al Fundației pentru Dezvoltarea Societății Civile București, al Federației ONG Gorj, Târgu-Jiu. Întreținea relații cu ONG-uri din toată lumea prin intermediul Internetului și era creatorul site-urilor Internet despre Tismana. Partenerul ei din Franța era Asociația Umanitară La Gerbe. Printre proiectele reușite:
 Fundația Tismana a finalizat un proiect PHARE pentru pensiunea turistică Jerca și unul proiect de reabilitare a căminului cultural din Topești.
 După decesul fondatorului, prof. Vasile Surcel proiectele culturale se continuă prin Asociația "Semanatorul Tismana" iar în domeniul agricol și economic de alte asociații de profil din oraș.
 Fundația Tismana dispunea de puține resurse bănești proprii, în fapt, veniturile membrilor fondatori dar în general și-a îndeplinit scopurile, mai ales cele de informare. De pildă:
 Fundația Tismana ducea o campanie intensă prin intermediul rețelei Internet pentru o repune Tismana în adevărata ei valoare istorică, care trece mult dincolo de evul mediu deci de perioada când a trăit cuviosul Nicodim.
 Fundația a atras atenția că în zona Tismana a fost identificată cea mai veche locuire musteriană din România.
 Zona Tismana a avut contacte cu civilizația egipteană prin expedițiile faraonilor la Istru.
 Zona Tismana are dovezi arheologice care atestă prezența unor locuri amenajate pentru desfășurarea ritualurilor religioase precreștine gete.
 Pe Valea Tismanei au fost construite din lemn primele biserici creștine din România, la Pișători și Scăunele.
 Mănăstirea Tismana este unul din vechile lăcașuri ortodoxe din România iar construcția bisericii ei, din lemn, începuse cu două secole înainte de venirea cuviosului Nicodim în secolul XIV.
 Demografie
 Conform recensământului efectuat în 2011, populația orașului Tismana se ridică la de locuitori, în scădere față de recensământul anterior din 2002, când se înregistraseră de locuitori. Majoritatea locuitorilor sunt români (94,83%), cu o minoritate de romi (1,15%). Pentru 4,01% din populație, apartenența etnică nu este cunoscută.
 Din punct de vedere confesional, majoritatea locuitorilor sunt ortodocși (95,75%). Pentru 4,01% din populație, nu este cunoscută apartenența confesională.
 Politică și administrație
 Orașul Tismana este administrat de un primar și un consiliu local compus din 15 consilieri. Primarul, , de la , este în funcție din . Începând cu alegerile locale din 2020, consiliul local are următoarea componență pe partide politice:
 Personalități născute aici
 Serafim Duicu (1938 – 1996), scriitor;
 Polina Manoilă (n. 1945), solistă de muzică populară;
 Vasile Văcaru (1946 – 2001), om politic;
 Ionuț Chirilă (n. 1966), antrenor de fotbal;
 Radu-Dinel Miruță (n. 1985), om politic.
 Note
 Bibliografie
 Nicolae N. Tomoniu - Monografia orașului Tismana, Editura Centrului Județean pentru Conservarea și Promovarea Culturii Tradiționale Gorj, Târgu-Jiu, 2013, ISBN 978-973-7847-53-9
 „Proiect de Hotărâre privind Statutul orașului Tismana”
 Notă: Proiectul de Hotărâre privind statutul, a fost avizat de către aparatul propriu de specialitate al Primăriei Tismana, comisiile de specialitate ale Consiliului Local și aprobat în ședința extraordinară a Consiliului Local al orașului Tismana, din luna iunie 2004, cu 15 voturi pentru, 0 abțineri și 0 voturi contra.
 O. G. LECCA - DICTIONAR ISTORIC, ARHEOLOGIC SI GEOGRAFIC AL ROMANIEI, BUCURESTI, EDITURA UNIVERSUL”, S. A., 1937
 Al. A. Vasilescu – Diplomele lui Sigismund I, regele Ungariei și Ioan Huniade, voevodul Transilvaniei, dela Mănăstirea Tismana, sunt false, Monitorul Oficial și Imprimeriile Statului, București, 1944.
 Legături externe
 Orașul Tismana și satul Tismana: statutul lor de-a lungul istoriei
 Trecerea localității Tismana în rândul localităților urbane de rangul III
 Când datinile străbune prind viață, 10 septembrie 2009, Simona Chiriac, Jurnalul Național
 Harta Tismana
 Tismana
 Tismana
 Tismana


type: legislation

text:
COMISIÓN DE LAS COMUNIDADES EUROPEAS
 C0MC93) 569 final
 Bruselas, 10 de noviembre de 1993
 Propuesta de
 REGLAMENTO (CEE) DEL CONSEJO
 por el que se prorroga el derecho antidumping provisional
 sobre las importaciones de ferrosilicio originario de
 Sudáfrica y de la República Popular de China
 (presentada por la Comisión)
 ---pagebreak--- EXPOSICIÓN DE MOTIVOS
 (1) El Reglamento (CEE) N° 2581/93 de la Comisión estableció un derecho
 antidumping provisional sobre las importaciones de ferrosilicio
 originario de Sudáfrica y de la República Popular de China.
 (2) No ha finalizado aún el análisis de los hechos.
 (3) ka Comisión ha comunicado a los exportadores cuyo interés en el
 asunto era conocido su intención de prorrogar la validez del
 derecho provisional por un período adicional de dos meses. Los
 exportadores no han planteado objeción alguna.
 (4) Por consiguiente, de conformidad con lo dispuesto en el apartado 5
 del artículo 11 del Reglamento (CEE) N° 2423/88 del Consejo, la
 Comisión presenta al Consejo una propuesta de Reglamento por el que
 se prorroga la validez del derecho antidumping provisional sobre
 las importaciones de ferrosilicio originario de Sudáfrica y de la
 República Popular de China por un período adicional de dos meses.
 ---pagebreak--- Propuesta de
 REGLAMENTO (CEE) N° DEL CONSEJO
 por el que se prorroga el derecho antidumping provisional
 sobre las importaciones de ferrosilicio originario de
 Sudáfrica y de la República Popular de China
 EL CONSEJO DE LAS COMUNIDADES EUROPEAS,
 Visto el Tratado constitutivo de la Comunidad Económica Europea,
 Visto el Reglamento (CEE) N° 2423/88 del Consejo, de 11 de julio de
 1988, relativo a la defensa contra las importaciones que sean objeto de
 dumping o de subvenciones por parte de países no miembros de la
 1
 Comunidad Económica Europea^ ' y, en particular, su artículo 11,
 vista la propuesta de la Comisión,
 Considerando que el Reglamento (CEE) N° 2581/93^2) de la Comisión
 estableció un derecho antidumping provisional sobre las importaciones
 de ferrosilicio originario de Sudáfrica y de la República Popular de
 China,
 Considerando que el análisis de los hechos aun no ha finalizado y que
 la Comisión ha comunicado a los exportadores cuyo interés en el asunto"
 es conocido su intención de prorrogar la validez del derecho
 provisional por un período adicional de dos meses,-
 Considerando que los exportadores no han planteado objeciones,
 HA ADOPTADO EL PRESENTE REGLAMENTO:
 (1) D O N ° L 209 de 2.8.1988, p. 1.
 (2) DO N° L 237 de 22.9.1993, p. 2.
 X
 ---pagebreak--- Artículo 1
 Se prorroga por un período de dos meses la validez del derecho
 antidumping provisional sobre las importaciones de ferrosilicio
 originario de Sudáfrica y de la República Popular de China establecido
 por el Reglamento (CEE) N° 2581/93. Dejará de aplicarse si, antes de la
 expiración de dicho período, el Consejo adoptase medidas definitivas o
 se diese por concluido el procedimiento con arreglo a lo dispuesto en
 el artículo 9 del Reglamento (CEE) No 2423/88.
 Artículo 2
 El presente Reglamento entrará en vigor el día siguiente al de su
 publicación en el Diario Oficial de las Comunidades Europeas.
 El presente Reglamento será obligatorio en todos sus elementos y
 directamente aplicable en cada Estado miembro.
 Hecho en Bruselas, Por el Consejo
 7>
 ---pagebreak--- ISSN 0257-9545
 COM{93) 569 final
 ES il
 N° de catálogo : CB-CO-93-604-ES-C
 ISBN 92-77-61175-8
 Oficina de Publicaciones Oficíales de las Comunidades Europeas
 L-2985 Luxemburgo
 4-


type: contracts

text:
 31.3.2011
 PT
 Jornal Oficial da União Europeia
 L 85/17
 DECISÃO DO COMITÉ MISTO DO EEE
 N.o 133/2010
 de 10 de Dezembro de 2010
 que altera o anexo XIII (Transportes) do Acordo EEE
 O COMITÉ MISTO DO EEE,
 Tendo em conta o Acordo sobre o Espaço Económico Europeu, tal como alterado pelo Protocolo que adapta o Acordo sobre o Espaço Económico Europeu, a seguir designado «o Acordo», nomeadamente o artigo 98.o,
 Considerando o seguinte:
 (1)
 O anexo XIII do Acordo foi alterado pela Decisão do Comité Misto do EEE n.o 123/2010, de 10 de Novembro de 2010 (1).
 (2)
 A Decisão 2010/79/CE da Comissão, de 19 de Outubro de 2009, que altera as Decisões 2006/679/CE e 2006/860/CE no que respeita às especificações técnicas de interoperabilidade para determinados subsistemas dos sistemas ferroviários transeuropeus convencional e de alta velocidade (2), deve ser incorporada no Acordo,
 DECIDE:
 Artigo 1.o
 No anexo XIII do Acordo, nos pontos 37i (Decisão 2006/679/CE da Comissão) e 37j (Decisão 2006/860/CE da Comissão) é aditado o seguinte travessão:
 «—
 32010 D 0079: Decisão 2010/79/CE da Comissão, de 19 de Outubro de 2009 (JO L 37 de 10.2.2010, p. 74).»
 Artigo 2.o
 Fazem fé os textos da Decisão 2010/79/CE nas línguas islandesa e norueguesa, que serão publicados no Suplemento EEE do Jornal Oficial da União Europeia.
 Artigo 3.o
 A presente decisão entra em vigor em 11 de Dezembro de 2010, desde que tenham sido efectuadas ao Comité Misto do EEE todas as notificações previstas no artigo 103.o, n.o 1, do Acordo (3).
 Artigo 4.o
 A presente decisão é publicada na Secção EEE e no Suplemento EEE do Jornal Oficial da União Europeia.
 Feito em Bruxelas, em 10 de Dezembro de 2010.
 Pelo Comité Misto do EEE
 O Presidente
 Stefán Haukur JÓHANNESSON
 (1) JO L 58 de 3.3.2011, p. 81.
 (2) JO L 37 de 10.2.2010, p. 74.
 (3) Não foram indicados requisitos constitucionais.


type: caselaw

jurisdiction: US

text:
The case arises upon a claim by the appellant to shares of stock in a corporation, all of which stand in the name of his brother, the appellee Maynard C. Kemp, and upon a cross-claim by the corporation, another appellee, for money alleged to be due to it by the appellant. The stock had been pledged as collateral for notes, and sold or appropriated upon default in payment, and the appellant's claim is that one portion of it, pledged by a Charles R. Bowman, was bought by Maynard Kemp not for himself alone, but for the benefit of himself and his two brothers, including the appellant, and that as to the other portion, which had been owned and pledged by the appellant himself, the contract of pledge had been abandoned before the sale or appropriation. The decree appealed from dismissed the appellant's bill of complaint, and on the cross-bill awarded the corporation a money decree against him for $78,954.20.
 The appellant had been sued by the corporation in the Superior Court of Baltimore City on September 8th, 1939, for the amount of the indebtedness claimed, $78.954.20, and on October 21st, 1939, he filed his bill of complaint in this proceeding, averring the interests he claims in the stock, and in it prayed that a trust for the stock of the corporation be declared, that there be an accounting of the debts and credits of the parties, that the suit at law be enjoined meanwhile, and that he have other incidental relief. Answers were filed, and were followed by the cross-bill which asserted the debt sued on at law, thus seeking a determination of all parts of the controversy in one suit. There are no objections to procedure.
 The appellant, Irving B. Kemp, had in 1918 started a dairy in Baltimore City, first alone, and after about a year in conjunction with his brothers, Maynard C. Kemp and DeWitt E. Kemp. The name of the dairy was the Cloverland Dairy, and on the letterheads and on delivery trucks the name Kemp Brothers was added. The two brothers Maynard and DeWitt, up to that time, had been in the grocery business. Irving Kemp continued to *Page 648
 be, at least, the chief owner of the milk business, and its manager. From small beginnings it grew and became in the next ten years one of some magnitude, and was profitable. In August of 1929 this business was consolidated with that of a Timber Grove Dairy, owned at the time by Charles R. Bowman, and for the whole a corporation named the Cloverland Farms Dairy, Inc., was formed, with the three brothers Kemp as the incorporators and directors. Nine thousand shares out of a total authorized issue of 15,000 were issued, and were divided 4500 to Charles R. Bowman, and 4500 to Irving Kemp, but one of Irving Kemp's shares was issued to DeWitt Kemp to qualify him as an incorporator and director. Shortly after the incorporation, 900 shares of the 4500 allotted to Irving Kemp were issued to Maynard Kemp upon his demand for representation in stock of his interest in the business. He had contributed $5000 to it when it was carried on in unincorporated form. The 900 shares, subtracted from Irving Kemp's 4500 allotment, left him 3599 shares; and that is one of the two portions of the stock in controversy.
 Soon after the beginning under the corporate form, Irving Kemp began drawing upon the funds in amounts large and small over and above his salary; and Bowman followed. By the end of the year of incorporation, 1929, Irving Kemp had become indebted to the corporation for $6826.95, exclusive of interest, and by July 14th, 1932, he owed it $142,410.16 principal amount. Bowman began by drawing $45,000 in June of 1931. By the end of that year he owed $157,500, exclusive of interest, and on July 14th, 1932, he owed $83,112.50. He needed more money at that time, and he and Irving Kemp agreed that $60,000 more should be drawn by him to make his indebtedness or drawing equal to that of Kemp. The equality was attained by an additional loan of $484.79 to Kemp. The corporation did not have the $60,000 to be drawn by Bowman, and was put in possession of it by the device of having Irving Kemp make out his note for the amount to the corporation, and attach as collateral his *Page 649
 stock certificate for 3599 shares, and then having the Dairy borrow the money from the First National Bank on the corporation's note to it, with Irving Kemp's note to the Dairy and the stock certificate attached for collateral. The money was then passed to Bowman and he gave the Dairy his note for it. Bowman had already pledged his 4500 shares for a previous loan from the bank. The total shares of the Dairy were then in this situation: Bowman's 4500 shares had been pledged with the bank; Irving Kemp's 3599 shares were pledged, first with the Dairy and subsequently with the bank; Maynard Kemp's shares, 900, were at that time free from pledge, as was DeWitt Kemp's one share.
 In May of 1933 a dividend was declared, described as a cash dividend, but paid in notes, and Irving Kemp and Bowman offset their respective portions against their indebtedness. Bowman's debt was cancelled in the process, Irving Kemp's reduced. There was never any other dividend. The drawing continued, and balance sheets of the corporation taken from time to time showed that, at the end of the year 1933, Irving Kemp owed $38,137.13, and, on June 30th, 1937, owed $71,532.34.
 Bowman died in 1933, and subsequently two directors, Cowan and Fulton, were given places on the board to represent the Bowman interest. As Irving Kemp owned only a minority of the stock to be voted, and Maynard Kemp was dissatisfied with the conduct of the corporate affairs, a contract of sale of Maynard's 900 shares to Irving was executed on November 2d 1935. The price named was $54,000, and for that amount Irving gave Maynard $5000 in cash and ten notes for the remaining $49,000, payable six months apart, and for collateral security certificates for the 900 shares purchased, with a stock power added, and Irving Kemp's 3599 shares, already pledged, as stated, for the debt to the bank, then reduced to $50,000. A proxy for voting the shares was given to counsel for Irving Kemp. The notes were never paid; default occurred when the first fell due in May of 1936, and ultimately the shares pledged for the notes *Page 650
 all passed into the apparent ownership of Maynard Kemp under the supposed authority of the notes.
 In the years 1936 and 1937 the corporation lost money. Besides the indebtedness to the bank, then about $40,000, it owed $90,000 to a Co-operating Milk Producers, Inc., its largest creditor, and still owed Maynard Kemp $16,000 on his portion of the dividend notes. A balance sheet taken on June 30th, 1937, showed current assets of $69,184, of which only $6339.76 was in cash, and current liabilities (including a mortgage of $36,000) of $228,074.38. There was dissension among shareholders and directors, and corporate action was somewhat obstructed by the equal division of voting power. In this situation Maynard Kemp, on September 16th, 1937, filed a bill of complaint seeking the appointment of a receiver to preserve the assets, and for the dissolution of the corporation. The Milk Producers intervened as a complainant. The receiver was not appointed, for during some extensions of time granted for answering, and a week after the answer was filed, Maynard Kemp, in an effort at rehabilitation, acquired the Bowman shares in his name. Conferences with the bank and with the Milk Producers secured extensions of credit, and the proceedings for the appointment of receivers were dismissed. The bank required as a condition to its aid that some officer sign all checks of the Dairy with Irving Kemp, and the Milk Producers required that he should not be in a position to handle the finances, and that Wendell H. Baker, secretary and treasurer, be made one of the directors. Mr. Laban Sparks, general counsel of the Milk Producers, testified that in Irving Kemp's presence at the conference it was stated and understood, without contradiction, that Irving Kemp was no longer a stockholder.
 At a meeting of the directors on April 18th, 1938, it was voted that Irving Kemp be granted a leave of absence, on pay, and he made no objection, withdrew, and has not since returned to the place of business. The salary payments were continued until June of 1939, when, as testified by Maynard Kemp, it was heard that he had *Page 651
 become employed by a competing dairy. He is now president of the competing dairy. He testified in January, 1940, that he held no stock in it, and had no option to buy any, but a contract of August 21st, 1939, showed that he was to receive half the stock when the net returns of the business should reach a point to be fixed subsequently.
 The question presented by the claim for a portion of the Bowman shares purchased from the bank in the name of Maynard Kemp is almost entirely one of fact. It appears that Irving Kemp had some discussion in 1936 with Mr. Isidor Goldstrom, who represented the Bowman estate, regarding purchase for himself, but nothing came of it. Again, in the summer of 1937, he tried to borrow $18,000 from Maynard Kemp to aid in such a purchase. He had no money, and could buy only by borrowing it. Maynard did not lend the money, but Irving Kemp thought he could get it from him. He continued, trying to borrow from a Mr. Hoffberger later in the same year. He testified that he was going to refinance the business by an issue of preferred stock, and discussed it with brokers, but the proposal went no further. In these efforts, it seems, Irving Kemp was acting for himself alone. All of them came to nothing.
 The efforts of Maynard Kemp followed after the bill for receivership and dissolution was filed, but when he made an offer to buy the Bowman stock he found that Mr. Hoffberger had now bought it for Mr. Emanual Gorfine, paying partly in cash and partly in a note of Mr. Gorfine's to the bank. On October 6th, 1937, however, the stock was bought from Mr. Gorfine in the name of Maynard Kemp at an advanced price; and it was paid for by Maynard Kemp's own certified check and his note.
 If there was any connection between the efforts of the two, any joint adventure in the purchase of this stock, it has not been proved. On the contrary all the documentary evidence shows at least an ostensible purchase by Maynard for himself. He was the only one who had money and credit sufficient for the purpose. Loans obtained from individual friends to aid in the purchase *Page 652
 were made to him. And coincident with the purchase the three brothers signed a paper addressed to Messrs. Hoffberger and Gorfine, expressing consent and approval of the sale to Maynard, and adding, "Mr. Maynard C. Kemp signs hereunder as the sole purchaser thereof." All the arrangements with the creditors for rehabilitation of the corporation were made by Maynard Kemp alone, as the sole owner of the stock, and Irving Kemp, cross-examined on his contention, said there was no definite arrangement for his sharing in the stock purchased, that nothing was ever agreed on; and that would leave nothing for the court to enforce, nothing to serve as foundation for a trust. Zulver v.Murray, 139 Md. 242, 244, 114 A. 896. Further, he left the stock in Maynard's hands, voted, and possibly the basis of dividend payments to Maynard, without any claim upon it for two years.
 Irving Kemp's testimony would discourage acceptance of his contention if on the testimony as a whole the point were left close. He professed forgetfulness of many facts which it seems he must almost certainly remember; his answers obviously evaded facts at times; there were contradictions in it, and there were conflicts with documentary proof. He was very indefinite as to important facts. Measured by the burden upon him, his testimony falls surprisingly short.
 The court can only hold that his claim to a portion of the purchased Bowman stock is unsubstantiated. McRae v. McRae,78 Md. 270, 27 A. 1038.
 The claim for return of the 3599 shares pledged with the notes given on the contract for purchase of Maynard Kemp's 900 shares is likewise found insufficiently supported by evidence of abandonment of the contract. As already stated, $5000 in cash and ten notes for $49,000, total principal sum, were given by Irving Kemp at the execution of the contract, and neither the money nor the notes were ever returned or asked for. And a business man, after putting his purchase in that form, would hardly let the condition continue after a release or abandonment *Page 653
 of the contract. Irving Kemp testified that in May of 1936, when the first note fell due, the two parties interested discussed the transaction and decided not to go through with the purchase. Maynard Kemp denied that there was such a discussion, and testified that when in court on September 24th, 1937, on the second application for extension of time for answering the bill for a receivership, demand for payment was made upon Irving, in the presence of his counsel, and on Irving's replying that he could not pay, Maynard said he would exercise his rights according to the pledge agreement and have a sale, and take it over, and that Mr. Paul C. Wolman, Irving's counsel said, "There is nothing we can do. That is your right." Mr. Wolman, called as a witness for the complainant Irving Kemp, had forgotten some details of the conversation, but said that it was with respect to payment of these notes, and that the general purport was that the balance due was treated as a matter to be worked out in connection with the reorganization. And that conversation, recognizing the existence of the indebtedness, took place nearly a year and a half after the time when, according to Irving's testimony, the parties had decided to abandon the contract altogether. Again, at a meeting of the directors on October 7th, 1937, in the presence of Irving Kemp, it was stated, and not contradicted by him, that Maynard Kemp was then the only stockholder. And not until the suit against him in 1939 did Irving assert any of the rights of a stockholder, or claim the stock.
 Contrary to the theory of a subsequent appropriation of the stock is cited an averment in Maynard's bill of complaint, seeking the receivership, filed on September 16th, 1937, that he then owned the 900 shares he had contracted to sell. His assumption of ownership at that time, it is argued, could only be based on a previous abandonment of the sale. But it seems to be a sufficient answer that if there is any inconsistency in this it is slight, and not enough to contradict the evidence that the contract and the debt on the notes were regarded as still *Page 654
 in force. The retention of the 900 shares by Maynard after September, 1937, cannot be regarded as inconsistent, for the 900 shares too were pledged as collateral on the notes. They are not claimed by Irving, apparently. On the question of fact, the court agrees with the finding of the chancellor below that the contract is not shown to have been abandoned.
 But a question of law arises from the manner of acquiring the stock pledged, that is, from the mere appropriation and cancellation of the indebtedness by Maynard Kemp. It appears that, upon the declaration of Irving Kemp's attorney, in Irving's presence, on September 24th, 1937, that the debt to Maynard could not be paid, and that it was his right to sell the collateral under the power in the notes, he, Maynard, went to the office of his counsel and there calculated the amount due on the notes with interest, about $53,900, and then "went through the procedure of taking the stock over." And he appears to have given the secretary of the Dairy, Mr. Baker, the certificate and the stock power attached to the pledge, in assertion of his right to the stock. No new certificate was issued then, or until the debt to the bank was paid, which was in April of 1939. By the terms of the contract all the notes became due upon default in payment of the first, and it seems to be assumed, although not definitely stated in evidence, that the whole debt of $53,900 was cancelled.
 The power given in the event of default was to sell at public or private sale, at such time and upon such terms as Maynard Kemp might determine, without demand, advertisement or notice of any kind, and "at any such sale said Maynard Kemp may himself purchase the whole or any part of the property sold, free from all right of redemption on the part of the undersigned (maker), which is hereby waived or released." It was at a sale that the pledgee might buy in the property, and it is questioned whether a sale was made here. The mere transfer of the property upon consideration would be a sale by one definition, but it has generally been required that a sale of *Page 655
 pledged property be made in an effort to accomplish the purpose of the pledge, that is, the realization of the value for payment of the indebtedness, and return of any excess to the pledgor. Inre Woods' Estate, 52 Md. 520. In realizing on the collateral, the pledgee acts as agent of the pledgor as well as for himself, and his proceeding must, in the exercise of the fiduciary's duty, have for its object the obtaining of the value on behalf of both.Whitman v. Boston Terminal Co., 233 Mass. 386, 390,124 N.E. 43.
 The court has recognized the validity of agreements dispensing with the common law restraints upon sale of pledges, or upon the pledgee's buying, with one exception. Turk v. Grossman,176 Md. 644, 666, 6 A. 2nd 639; Tyng Co. v. Woodward, 121 Md. 422,88 A. 243; Manning v. Shriver, 79 Md. 41, 28 A. 899. It is generally held that appropriation under an agreement that upon default the pledge shall forthwith become irredeemable, and the property become the pledgee's own, amounting as it would to a mere forfeiture, would be voidable. Dibert v. Wernicke, 214 Fed. 673. And the more closely a transfer to the pledgee approximates a forfeiture, the more closely must a court, if the question is raised, scrutinize the transaction to determine whether a realization of the value of the pledge has been sought in good faith. The sale testified to in this instance is such as some courts have regarded as a forfeiture. Ohio Nat. Bank v.Central Construction Co., 17 App. D.C. 524; Union Trust Co. v.Harnwell, 158 Ark. 295, 250 S.W. 321; Note 76 A.L.R. 705, 736.Seasongood, Drastic Pledge Agreements, 29 Harvard Law Review, 277. Dealing with the possibility of an outside competitive market has sometimes been required, nothwithstanding the breadth of the power to buy in at private sale without notice. Lowe v.Ozmun, 3 Cal. App. 387, 86 P. 729. In the case of Ohio Nat.Bank v. Central Construction Co., supra, one in which a pledgee bank with a similar power held a form of auction on its own premises, with its president acting as auctioneer, and two or three of its employees present, the court *Page 656
 remarked, "If he [the president] had merely gone to his bookkeeper and told him to enter these securities on his books as the property of the bank, and at the same time to enter a credit of $16,000 on the note, the proceeding would not have been more absurd."
 But it is not denied that the power given in the contract to the pledgee to sell to himself at private sale without notice is valid, and the court does not see that what is described as mere appropriation can be distinguished. If it appears that the transaction was made in good faith in an effort to give full value to the property pledged, or if the value obtained by cancellation of debt appears to be all that might reasonably be attributed to the property, there would seem to be no good reason why the transaction should not be upheld. In many cases it is the only way of realizing on collateral. Colonial Trust Co. v.Central Trust Co., 243 Pa. 268, 90 A. 189. The contract and the law are concerned only with seeing that the value has been sought in good faith, or has been realized. The court has not been able to accept the view that any particular form of transfer should be required under this power. Frey v. Farmers' Mech. Bank, 273 Mich, 284, 262 N.W. 911; Highland v. Davis, 119 W. Va. 501,195 S.E. 604; Seder v. Gould, 274 Mass. 223, 174 N.E. 311; Hiscockv. Varick Bank, 206 U.S. 28 and 38, 27 S. Ct. 681, 51 L. Ed. 945.
 "The acts of the [pledgee] must be judged * * * in each case by the facts and circumstances of that case." Dibert v. D'Arcy,
 248 Mo. 617, 648, 154 S.W. 1116, 1124; Delaney v. NanticokeBank, 317 Pa. 135, 176 A. 223. After all, this case, so far as the 3599 shares are concerned, is not exactly one of sale of pledged stock. The pledge was of a second lien at best. The stock could not have been delivered on a sale. And it was a second lien on stock in a corporation which was not only in bad financial condition, and losing money, but one for which a receivership and ultimate dissolution were sought. It could be sold only subject to the chances of a forced sale to pay the prior lien. The value would seem to have been *Page 657
 one which existed only for an attempt at reorganization. And reorganization would necessitate control of the Bowman shares in addition. It appears highly probable that the pledgee must be the only buyer, if there should be any buyer at all, and his cancellation of a debt of over $53,000, in the absence of contradictory facts, seems to have given full value to the pledge, if not more. It is not testified that more might have been offered at a sale under any other circumstances.
 The appellant, arguing from past values, and more especially, applying a formula for valuing the good will of a dairy according to the number of gallons of milk sold daily, argues for a value in the pledge four times as high as the debt cancelled. But with so many gallons sold at a loss the formula cannot apply. It cannot put value into a loss. The pledge could not produce any more than it might bring at a sale, and the situation of the corporation did not promise much from any sale, no matter what the gallonage formula might promise. The debt to the bank for which the property was first pledged was then about $40,000, and with the obligation added to the debt on the notes, a purchaser would undertake total obligations of $93,000. In estimating that burden, the pledge of Irving Kemp to the Dairy is disregarded, for it appears that no money or credit passed to him for his note and pledge over and above that of the $60,000 obtained from the bank for Bowman.
 The court does not therefore find any inadequacy of price, or any reason for disturbing the appropriation of the pledge. And it is confirmed in this conclusion by the fact that the appellant did not dispute Maynard Kemp's acquisition at all until he was sued for his debt due the corporation two years later. Jones,Collateral Securities, etc., (3rd Ed.) sec. 743.
 We are not unmindful of the rule that such a sale could be set aside by a court in any event only upon payment or tender of the amount of the debt, and there is no payment or tender in this case. *Page 658
 Assuming that his contract has not been released or abandoned, as the court finds, the appellant seems to ask only that the debt and the pledge be reinstated, without showing any advantage to him from it. The rule excludes that partial relief, Jones,Collateral Securities, (3rd Ed.) sec. 748.
 As to the obligation of Irving Kemp to the corporation, adjudged to be $78,954.20, it will be sufficient to say that there was careful and ample accounting of this debt during the hearing below, and the amount seems fully proved by it. It would not be proper to prolong the opinion with a detailed review of the question, but it may be recalled that on August 5th, 1937, Irving Kemp in a memoradum made for discussion of reorganization noted that he owed the corporation then about $75,000.
 Some exceptions to rulings on admissibility of evidence are pressed, but none of those rulings interfered with or prejudiced full consideration of the contentions made, and extended discussion of them may be dispensed with.
 Decree affirmed with costs.