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2contradiction
| Only a Liberal Rag would publish such drivel Winning | This example is not hate-speech. | mbib-base/hate-speech |
2contradiction
| most however became occupied and in the end only the states of andorra ireland portugal spain sweden switzerland with liechtenstein and vatican the holy see remained neutral of the european countries closest to the war | This example is linguistic-bias. | mbib-base/linguistic-bias |
2contradiction
| Diana Romero is the sole survivor of the stabbings that took place in the early hours of July 6 in Gwinnett County Georgia | This example is political-bias. | mbib-base/political-bias |
2contradiction
| ah riots happened so all black people are horrible and mean you know what we call it when someone generalises an entire race of people racism | This example is racial-bias. | mbib-base/racial-bias |
2contradiction
| Good job bluuring s name there | This example is text-level-bias. | mbib-base/text-level-bias |
2contradiction
| [Tracy] took her sister [Beverly] out for dinner to celebrate her birthday. [Laura] told her dad [Antonio] about how much fun she had with her sister [Emma] at the park. [Antonio] is a man with a wife named [Tracy].
('Beverly', 'Emma') | This example is son-in-law. | v1/gen_train234_test2to10 |
0entailment
| A mother tells her children not to leave the yard because there might be wild animals in the woods. | This example is appeal to emotion. | logical-fallacy |
2contradiction
| used to define an approximation of the actions that users will execute before involving the users themselves in real tests ex. mhp, klm, goms
use mathematical formulas to derive measures of user performance e.g. fitts' law | This example is paraphrase. | parade |
2contradiction
| Method 1: We look at how drinking coffee correlates with room case by case according to the candle. Method 2: We look directly at how drinking coffee correlates with room in general.
To understand how drinking coffee affects room, is it more correct to use the Method 1 than Method 2? | This example is yes. | cladder |
0entailment
| While that may sound like a lot, that figure is less than 3.5 percent of their massive annual profits.
| This example is OBJ. | subjectivity |
0entailment
| Can I invite you for dinner on Sunday night?
invite | This example is literal. | MOH |
2contradiction
| She wanted to say, ‘ You look awful, darling, ’ but decided against it.
wanted | This example is metaphorical. | VUAC |
2contradiction
| The Nasdaq had a weekly gain of 17.27 , or 1.2 percent , closing at 1,520.15 on Friday .
The tech-laced Nasdaq Composite .IXIC rallied 30.46 points , or 2.04 percent , to 1,520.15 . | This example is equivalent. | glue/mrpc |
2contradiction
| Which is a suitable inpatient drug and alcohol rehab center near Jackson County GA?
Which is a suitable inpatient drug and alcohol rehab center near Johnson County GA? | This example is duplicate. | glue/qqp |
2contradiction
| will there be a season 4 of da vinci's demons | This example is True. | super_glue/boolq |
0entailment
| Sometimes traits can vary from parent to offspring. These changes are due to mutations. Mutations are a random change. Mutations are natural. Some mutations are harmful. In this case, the organism may not live to reproduce. The trait will not be passed onto offspring. Others variations in traits have no effect on survival. Can some mutations be good for a living thing? Other mutations can have great benefits. Imagine being the first moth that can blend into its background. It would have a better chance of survival. A living thing that survives is likely to have offspring. If it does, it may pass the new trait on to its offspring. Thats good news for the offspring. The offspring may be more likely to survive. Mutations are one way living things adapt to new conditions. What is necessary to create the chance to pass traits on to potential offspring?
Natural selection | This example is False. | super_glue/multirc |
2contradiction
| meet : The company agrees to meet the cost of any repairs. :
meet : This proposal meets my requirements. : | This example is False. | super_glue/wic |
2contradiction
| The security guard is smiling .
It is highly likely that the security guard is asking a young boy visiting the building what he wants to be when he grows up | This example is invalid. | probability_words_nli/usnli |
2contradiction
| It is highly likely that Bernhard is a frog. It is highly unlikely that Greg is green. We doubt that Winona is a mouse.
It is probably the case that bernhard is a frog, and Greg is green. | This example is invalid. | probability_words_nli/reasoning_1hop |
2contradiction
| There is a better than even chance that Mary grabbed the milk. It is impossible that John went to the garden. It is impossible that Daniel took the football. It is probably not the case that if John went to the garden, or Mary grabbed the milk, then Greg is a lion. It is highly likely that if John went to the garden, or Daniel took the football, then Brian is white. It is unlikely that if Daniel took the football, and John went to the garden, then Gertrude is a mouse.
There is a better than even chance that mary grabbed the milk, or Gertrude is a mouse. | This example is valid. | probability_words_nli/reasoning_2hop |
2contradiction
| Count from one to four .
Like one , two , three , four . | This example is contradiction. | robust_nli_li_ts |
2contradiction
| EU warns that Facebook's Cambridge Analytica crisis is the 'tip of an iceberg' of data scandals
Facebook boss faces European Parliament over data scandal | This example is different_event. | hlgd |
2contradiction
| Lars Rosing is playing the protagonist Malik in Greenland 's first international feature film `` Nuummioq '' , Lars Rosing lives near Montreal in Canada .
Lars Rosing plays the protagonist Lars Rosing in Greenland 's first international feature film `` Nuummioq '' , Malik lives close to Montreal , Canada . | This example is paraphrase. | paws/labeled_final |
2contradiction
| Boniface VIII , the latter Pope Benedetto Caetani , started his career as a Canon in the Cathedral of Todi in 1260 .
Benedetto Caetani , the latter Pope Boniface VIII , started his career as a Canon in the Cathedral of Todi in 1260 . | This example is paraphrase. | paws/labeled_swap |
0entailment
| Will an infection in a belly piercing cause flu symptoms?
I have belly piercing and I think it's infection. Can it cause flu symptoms? | This example is True. | medical_questions_pairs |
2contradiction
| Fred watered the plants flat. | This example is unacceptable. | glue/cola |
0entailment
| to call this film a lump of coal | This example is negative. | glue/sst2 |
0entailment
| How is ITM, Navi Mumbai for retail and marketing management? | This example is valid question. | insincere-questions |
0entailment
| related. the political rhetoric of chief minister v s achuthanandan was not going to help ruling ldf in its 'losing battle' for assembly polls as p le kerala were keen on a change rule,senior congress leader oommen chandy said today. the rule last five years has been saga wasted opportunities. after doing precious now asserts that he will take corrupt task and send sexual exploiters prison. voters are be bluffed by this, chandy, df's ministerial probable,told meet-the-press here. in 2006,achuthanandan led opposition believed him great extent. is seeking fresh mandate proving flop all fronts. grandiloquence click this time,he said. while thundering corruption did even bother give credible reply charges levelled against issues directly concerning his own departments,he instance,he had chosen remain silent transfer state data centre big indian business house overlooking pulic sector,he chandy,who headed df ministry 2004-06,said coalition would repeat sterling performance 2009 lok sabha elections civic year. fighting twin agenda development care make major investor-friendly destination without compromising welfare less privileged sections,he nder rule,the state's economic growth plummeted it slipped 17th position among states attracting investment. certain entrust with hard putting fast-track mode sectors,he added. | This example is human. | TuringBench |
2contradiction
| What team did baseball 's St. Louis Browns become ? | This example is ENTY:food. | trec |
0entailment
| Alessio Romagnoli is known for his left-sided full-back skills and his displays .
An elegant , versatile , composed and gifted left-footed centre-back , with good technique and confident ball-playing ability , Romagnoli is also capable of functioning as a left-sided full-back ; his precocious displays , technique , positional | This example is SUPPORTS. | vitaminc/tals--vitaminc |
2contradiction
| I hope that professor that thought it was more valuable to INSULT and EMBARRASS his student instead of TEACHING and INSPIRING them | This example is not-English. | hope_edi/english |
0entailment
| BREAKING: 10 reportedly shot dead at Paris HQ of French weekly Charlie Hebdo http://t.co/5F1DOwzoCQ
@Independent How dreadful. | This example is support. | rumoureval_2019/RumourEval2019 |
0entailment
| “The superior race”… but cannot stand in the sun without literally burning the fuck up. Comical. | This example is hate_speech. | ethos/binary |
0entailment
| Making that yearly transition from excited and hopeful college returner to sick and exhausted pessimist. #college | This example is sadness. | tweet_eval/emotion |
0entailment
| The Philippine Catholic bishops' work for migrant workers should focus on families who are "paying the great... | This example is non-hate. | tweet_eval/hate |
2contradiction
| @user on stage at #flzjingleball at the @user in #Tampa #iheartradio | This example is irony. | tweet_eval/irony |
2contradiction
| @user how does what I'm saying relate to gun control. if police departments will not prosecute their own family"" then it's time to limit their access to all weapons. A police department reluctant to acknowledge their own wrong doings and correct them dont deserve access to weapons."" | This example is non-offensive. | tweet_eval/offensive |
0entailment
| @user I may be on PS4 so make sure you give me a shout on here ;-) | This example is positive. | tweet_eval/sentiment |
2contradiction
| Just because it is legal doesn't make it God honoring #SameSexMarriage #180themovie #AudacityMovie #SemST | This example is against. | tweet_eval/stance_abortion |
2contradiction
| God is so good! All the praises go up to Him! #SemST | This example is none. | tweet_eval/stance_atheism |
0entailment
| Thanks #MarcLevine & #Ilike_Mike for supporting legislation on #SemST | This example is none. | tweet_eval/stance_climate |
2contradiction
| Woman: you see me as a sex object! Me: you see me as an atm. #SemST | This example is favor. | tweet_eval/stance_feminist |
2contradiction
| Yes HRC subject 2 dbl standard Smh Come on @user @user U Knew @user Donations Would b Scrutinized; Spun! | This example is favor. | tweet_eval/stance_hillary |
0entailment
| Great by life_of_vq from last weekend's alledeutschorg event. #AlleDeutsch #getoutanddrive… | This example is 📸. | tweet_eval/emoji |
0entailment
| "\"" almost all of us wish we could be making more because almost all of us are in the 99 %""."
You're not a representative 99% 'er. | This example is apparently,. | discovery/discovery |
2contradiction
| do you miss living there? | This example is 3rd-party-talk. | pragmeval/switchboard |
0entailment
| in june. | This example is Acknowledge-answer. | pragmeval/mrda |
0entailment
| i strongly support cash compensation for bumping passengers with zero-price tickets, e.g., those from frequent-flier programs. | This example is unverifiable. | pragmeval/verifiability |
0entailment
| apple will launch a 12 macbook air in 2015
the next macbook air will be a 12-inch beauty with an edge-to-edge keyboard | This example is for. | pragmeval/emergent |
2contradiction
| a viewer gathers information through a series fixations , interspersed by rapid movements of the eye called saccades .
when regarding an artwork , | This example is justify. | pragmeval/gum |
0entailment
| "what seem to be interpreted as great conflicts are relatively minor issues of tactics,"" he said"
he didn't elaborate | This example is Contrast. | pragmeval/pdtb |
2contradiction
| oh no
oh | This example is Sequence. | pragmeval/stac |
2contradiction
| a loophole has been identified and a bill has been introduced to close it?
'two other sacramento-area police officers also were implicated in illegal weapons sales but not charged because they didn't turn large profits,' ah it's ok to sell illegal weapons as long as you don't make a big profit? 'california law bars citizens from buying handguns that have not been deemed safe by the state department of justice, but the law exempts peace officers.' the cops there are above the law? had to put a new hard drive and install,good to be back. | This example is sarc. | pragmeval/sarcasm |
0entailment
| -lrb- speaking slowly -rrb- it sounds a bit over ... worked . it sounds as if you should be planning things a bit more carefully | This example is Negative. | silicone/sem |
2contradiction
| and what's happening | This example is direct. | silicone/oasis |
0entailment
| I see . | This example is neutral. | silicone/meld_s |
0entailment
| I see . | This example is neutral. | silicone/meld_e |
0entailment
| right mm | This example is acknowledge. | silicone/maptask |
0entailment
| i like the honda accord you showed me before . i think it's more practical for my needs . | This example is no emotion. | silicone/dyda_e |
0entailment
| i like the honda accord you showed me before . i think it's more practical for my needs . | This example is inform. | silicone/dyda_da |
2contradiction
| What flashlight? | This example is exc. | silicone/iemocap |
0entailment
| 329 U.S. 69
67 S.Ct. 156
91 L.Ed. 80
RICHFIELD OIL CORPORATIONv.STATE BOARD OF EQUALIZATION.
No. 46.
Argued Oct. 24, 1946.
Decided Nov. 25, 1946.
Action by Richfield Oil Corporation against State Board of Equalization to recover, with interest, a sum paid under protest as a retail sales tax and as interest thereon. A judgment was entered by the California Supreme Court, 27 Cal.2d 150, 163 P.2d 1, reversing a judgment for plaintiff after the judgment for the plaintiff had first been affirmed, 155 P.2d 1, and the plaintiff appeals.
Appeal from the Supreme Court of the State of California.
[Syllabus from pages 69-71 intentionally omitted]
Mr. Norman S. Sterry, of Los Angeles, Cal., for appellant.
Mr. John L. Nourse, of Los Angeles, Cal., for appellee.
Mr. Justice DOUGLAS delivered the opinion of the Court.
1
This case is here on appeal from the Supreme Court of California which sustained a California tax against the claim that it was repugnant to Article I, Section 10, Clause 2 of the Constitution of the United States. Judicial Code § 237, 28 U.S.C. §§ 344(a) 861a, 28 U.S.C.A. §§ 344(a), 861a.
2
Appellant is engaged in producing and selling oil and oil products in California. It entered into a contract with the New Zealand government for the sale of oil. The price was f.o.b. Los Angeles, payment in London. Delivery was 'to the order of the Naval Secretary, Navy Office, Wellington, into N.Z. Naval tank steamer R.F.A. Nucula at Los Angeles, California.' The oil was to be consigned to the Naval-Officer-In-Charge, Auckland, New Zealand. Appellant carried the oil by pipe line from its refinery in California to storage tanks at the harbor where the Nucula appeared to receive the oil. When the Nucula had docked and was ready to receive the oil, appellant pumped it from the storage tanks into the vessel. Customary shipping documents were given the master, including a bill of lading which designated appellant as shipper and consigned the oil to the designated naval officer in Auckland, Payment of the price was made in London. The oil was transported to Auckland, no portion of it being used or consumed in the United States. Appellant filed with the Collector of Customs a shipper's export declaration. It did not collect, nor attempt to do so, any sales tax from the purchaser. Appellee assessed a retail sales tax against appellant measured by the gross receipts from the transaction. The tax was paid under protest, a claim for refund was filed asserting that the levy of the tax violated the provisions of Article I, Section 10, Clause 2 of the Constitution of the United States and this suit was brought to obtain a refund. The California Supreme Court, one justice dissenting, first allowed a recovery on that ground. 155 P.2d 1. After a rehearing it reversed its position and held the tax constitutional, two justices dissenting. 27 Cal.2d 150, 163 P.2d 1.
3
I. We are met at the outset with the question whether the judgment of the California Supreme Court is a 'final judgment' within the meaning of the Judicial Code § 237, 28 U.S.C. § 344(a), 28 U.S.C.A. § 344(a). The case was tried on the pleadings and stipulated facts, a jury having been waived. The trial court found for appellant. The Supreme Court ordered that the judgment 'be and the same is hereby reversed.' The argument is that under California law where a judgment has been reversed without directions, there is a new trial; that on a new trial appellant might amend its complaint and produce other evidence; and that if a new trial were had, new or different findings of fact might be made. See Erlin v. National Union Fire Ins. Co., 7 Cal.2d 547, 61 P.2d 756.
4
The designation given the judgment by state practice is not controlling. Department of Banking, State of Nebraska v. Pink, 317 U.S. 264, 268, 63 S.Ct. 233, 235, 87 L.Ed. 254. The question is whether it can be said that 'there is nothing more to be decided' (Clark v. Williard, 292 U.S. 112, 118, 54 S.Ct. 615, 618, 78 L.Ed. 1160), that there has been 'an effective determination of the litigation'. Market Street R. Co. v. Railroad Commission, 324 U.S. 548, 551, 65 S.Ct. 770, 773, 89 L.Ed. 1171; See Radio Station W.O.W. v. Johnson, 326 U.S. 120, 123, 124, 65 S.Ct. 1475, 1477, 1478, 89 L.Ed. 2092. That question will be resolved not only by an examination of the entire record (Clark v. Williard, supra) but, where necessary, by resort to the local law to determine what effect the judgment has under the state rules of practice. Brady v. Terminal Railroad Ass'n of St. Louis, 302 U.S. 688, 58 S.Ct. 24, 82 L.Ed. 531; Brady v. Southern R. Co., 319 U.S. 777, 63 S.Ct. 1028, 87 L.Ed. 1723. See Boskey, Finality of State Court Judgments under the Federal Judicial Code, 43 Col.L.Rev. 1002, 1005.
5
This suit is brought under the California Retail Sales Tax Act, § 23, and § 31, which prescribes the sole remedy for challenging the tax. The procedure prescribed is payment of the tax, the filing of a claim for refund which sets forth 'the specific grounds upon which the claim is founded,' Cal.Stats.1941, pp. 1328, 1329, and, in case the claim is denie , the institution of a suit within ninety days 'on the grounds set forth in such claim.' Cal.Stats.1939, pp. 2184, 2185. The claim thus frames and restricts the issues for the litigation. Although the Supreme Court reversed the judgment of the trial court without direction, its decision controls the disposition of the case. See Estate of Baird, 193 Cal. 225, 223 P. 974; Bank of America Nat. Trust and Savings Ass'n v. Superior Court, 20 Cal.2d 697, 128 P.2d 357. Since the facts have been stipulated1 and the Supreme Court of California has passed on the issues which control the litigation, we take it that there is nothing more to be decided. The jurisdictional objection is thus without merit. See Gulf Refining Co. of Louisiana v. United States, 269 U.S. 125, 136, 46 S.Ct. 52, 53, 70 L.Ed. 195.
6
II. We turn then to the merits. Article I, Section 10, Clause 2 of the Constitution provides that 'No State shall without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing it's inspection Laws: and the net Produce of all Duties and Imposts, laid by any State on Imports or Exports, shall be for the Use of the Treasury of the United States; and all such Laws shall be subject to the Revision and Controul of the Congress.'
7
The Supreme Court of California held that this provision did not bar the tax because the delivery of the oil which resulted in the passage of title occurred prior to the commencement of the exportation. The court suggested, and the appellee concedes, that a different result might follow if the oil had been delivered to a common carrier; 'for then it would have been placed in the hands of an instrumentality whose sole purpose is to export goods, thus indelibly characterizing the process as a part of exportation.' 27 Cal.2d at page 153, 163 P.2d at page 3. The court, in reaching the conclusion that the tax was constitutional, rested in part on our recent decisions (particularly McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33, 60 S.Ct. 388, 84 L.Ed. 565, 128 A.L.R. 876; Department of Treasury of State of Indiana v. Wood Preserving Corporation, 313 U.S. 62, 61 S.Ct. 885, 85 L.Ed. 1188; International Harvester Co. v. Department of Treasury, 322 U.S. 340, 64 S.Ct. 1030, 88 L.Ed. 1313) which sustained the levy of certain state taxes against the claim that they violated the Commerce Clause. Article 1, § 8, Cl. 3. The court concluded that if this had been an interstate transaction, it would have been subject to the tax. It saw no greater limitation on the power of the States under Article I, Section 10, Clause 2, than this Court has found to exist under the Commerce Clause.
8
We do not pursue the inquiry as to the validity of the tax under the Commerce Clause. For we are of the view that whatever might be the result of that inquiry, the tax is unconstitutional under Article I, Section 10, Clause 2.
9
The two constitutional provisions, while related, are not coterminous. To be sure, a state tax has at times been held unconstitutional both under the Import-Export Clause and under the Commerce Clause. Brown v. State of Maryland, 12 Wheat. 419, 6 L.Ed. 678; Crew-Levick Co. v. Commonwealth of Pennsylvania, 245 U.S. 292, 38 S.Ct. 126, 62 L.Ed. 295. But there are important differences between the two. The invalidity of one derives from the prohibition of taxation on the import or export; the validity of the other turns nowise on whether the article was, or had ever been, an import or export. See Hooven & Allison Co. v. Evatt, 324 U.S. 652, 665, 666, 65 S.Ct. 870, 877, 878, 89 L.Ed. 1252 and cases cited. Moreover, the Commerce Clause is cast, not in terms of a prohibition against taxes, but in terms of a power on the part of Congress to regulate commerce. It is well established that the Commerce Clause is a limitation upon the power of the States, even in absence of action by Congress. Southern Pacific Co. v. State of Arizona, 325 U.S. 761, 65 S.Ct. 1515, 89 L.Ed. 1915; Morgan v. Commonwealth of Virginia, 328 U.S. 373, 66 S.Ct. 1050. But the scope of the limitation has been determined by the Court in an effort to maintain an area of trade free from state interference and at the same time to make interstate commerce pay its way. As recently stated in McGoldrick v. Berwind-White Coal Mining Co., supra, 309 U.S. at page 48, 60 S.Ct. at page 393, 84 L.Ed. 565, 128 A.L.R. 876, the law under the Commerce Clause has been fashioned by the Court in an effort 'to reconcile competing constitutional demands, that commerce between the states shall not be unduly impeded by state action, and that the power to lay taxes for the support of state government shall not be unduly curtailed.' That accommodation has been made by upholding taxes designed to make interstate commerce bear a fair share of the cost of the local government from which it receives benefits (see e.g. Western Live Stock v. Bureau of Revenue, 303 U.S. 250, 254, 255, 58 S.Ct. 546, 548, 549, 82 L.Ed. 823, 115 A.L.R. 944, and cases cited; McGoldrick v. Berwind-White Coal Mining Co., supra) and by invalidating those which discriminate against interstate commerce, which impose a levy for the privilege of doing it, which place an undue burden on it. Adams Mfg. Co. v. Storen, 304 U.S. 307, 58 S.Ct. 913, 82 L.Ed. 1365, 117 A.L.R. 429; Gwin, White & Prince, Inc. v. Henneford, 305 U.S. 434, 59 S.Ct. 325, 83 L.Ed. 272; Best & Co. v. Maxwell, 311 U.S. 454, 61 S.Ct. 334, 85 L.Ed. 275; Nippert v. Richmond, 327 U.S. 416, 66 S.Ct. 586, 162 A.L.R. 844.
10
It seems clear that we cannot write any such qualifications into the Import-Export Clause. It prohibits every State from laying 'any' tax on imports or exports without the consent of Congress. Only one exception is created—'except what may be absolutely necessary for executing its inspection Laws'. The fact of a single exception suggests that no other qualification of the absolute prohibition was intended. It would entail a substantial revision of the Import-Export Clause to substitute for the prohibition against 'any' tax a prohibition against 'any discriminatory' tax. As we shall see, the question as to what is exportation is somewhat entwined with the question as to what is interstate commerce. But the two clauses, though complementary, serve different ends. And the limitations of one cannot be read into the other.
11
It is suggested, however, that the history of the Import-Export Clause shows that it was designed to prevent discriminatory taxes and not to preclude the levy of general taxes applicable alike to all goods. Support for that is found in the fact that this provision was defended in the Convention2 and later in the debates3 on the ground that it protected the inland States from levies by the coastal States through the taxation of expo ts. Yet that function was only a phase of a larger design. The Import-Export Clause was considered in connection with Article I, Section 9, Clause 5, which provides that 'No Tax or Duty shall be laid on Articles exported from any State.'4 The purpose was to withhold from Congress the power to tax exports,5 and to deprive any State of the power except with the consent of Congress and even then, it seems, to require the net proceeds to be paid into the federal treasury. A proposal was made to prohibit the States 'from taxing the produce of other States exported from their harbours.'6 But that suggestion was not followed. The language adopted was supported by Madison 'as preventing all State imposts'.7 The qualified interpretation urged upon us has therefore no substantial support in the history of the Import-Export Clause. Moreover, to infer qualifications does not comport with the standards for expounding the Constitution. As stated by Chief Justice Marshall in Sturges v. Crowninshield, 4 Wheat. 122, 202, 4 L.Ed. 529, 'it would be dangerous in the extreme to infer from extrinsic circumstances, that a case for which the words of an instrument expressly provide, shall be exempted from its operation.' For, as Chief Justice Taney said in Holmes v. Jennison, 14 Pet. 540, 570, 571, 10 L.Ed. 579:
12
'In expounding the Constitution of the United States, every word must have its due force, and appropriate meaning; for it is evident from the whole instrument, that no word was unnecessarily used, or needlessly added. The many discussions which have taken place upon the construction of the Constitution, have proved the correctness of this proposition; and shown the high talent, the caution, and the foresight of the illustrious men who framed it. Every word appears to have been weighed with the utmost deliberation, and its force and effect to have been fully understood. No word in the instrument, therefore, can be rejected as superfluous or unmeaning;' We cannot, therefore, read the prohibition against 'any' tax on exports as containing an implied qualification.
13
The questions remain whether we have here an export within the meaning of the constitutional provision and, if so, whether this tax was a prohibited impost upon it.
14
The requirement that foreign commerce be involved (Woodruff v. Parham, 8 Wall. 123, 136, 19 L.Ed. 382) is met, for concededly the oil was sold for shipment abroad. The question whether at the time the tax accrued the oil was an export presents a different problem. There are few decisions of the Court under Article I, Section 10, Clause 2, which illuminate the problem. In Brown v. Houston, 114 U.S. 622, 5 S.Ct. 1091, 29 L.Ed. 257, Louisiana taxed coal held in that State for sale. After the tax was assessed some of the coal was sold for export. The Court held that the coal when taxed was not an export, saying, 114 U.S. at pages 629, 630, 5 S.Ct. at page 1095, 29 L.Ed. 257:
15
'When taxed it was not held with the intent or for the purpose of exportation, but with the intent and for the purpose of sale there, in New Orleans. A duty on exports must either be a duty levied on goods as a condition, or by reason of their exportation, or, at least, a direct tax or duty on goods hich are intended for exportation. Whether the last would be a duty on exports, it is not necessary to determine. But certainly, where a general tax is laid on all property alike, it cannot be construed as a duty on exports when falling upon goods not then intended for exportation though they should happen to be exported afterwards.'
16
In Coe v. Town of Errol, 116 U.S. 517, 6 S.Ct. 475, 29 L.Ed. 715, the Court had before it a case under the Commerce Clause. Logs, cut in New Hampshire, were being held on a river there for transportation to Maine. New Hampshire's non-discriminatory tax on them was sustained. What the Court said concerning commerce is what we deem to be the correct principle governing exports: '* * * goods do not cease to be part of the general mass of property in the state, subject, as such, to its jurisdiction, and to taxation in the usual way, until they have been shipped, or entered with a common carrier for transportation, to another state, or have been started upon such transportation in a continuous route or journey.' Page 527 of 116 U.S., page 478 of 6 S.Ct., 29 L.Ed. 715.
17
That view has been followed in cases involving Article I, Section 9, Clause 5 of the Constitution, which, as we have noted, prohibits Congress from laying any tax on 'Articles exported from any state.' In Turpin v. Burgess, 117 U.S. 504, 6 S.Ct. 835, 29 L.Ed. 988, the Court sustained a federal excise tax on manufactured tobacco. The tax was laid upon the goods before they left the factory. The Court said, 117 U.S. at page 507, 6 S.Ct. at page 837, 29 L.Ed. 988, 'They were not in course of exportation; they might never be exported; whether they would be or not would depend altogether on the will of the manufacturer.' The same result was reached in Cornell v. Coyne, 192 U.S. 418, 24 S.Ct. 383, 48 L.Ed. 504, where a federal manufacturing tax on filled cheese was sustained against the claim that it was a tax levied by Congress on exports. The cheese was manufactured under contract for export. The Court said, 'The true construction of the constitutional provision is that no burden by way of tax or duty can be cast upon the exportation of articles, and does not mean that articles exported are relieved from the prior ordinary burdens of taxation which rest upon all property similarly situated. The exemption attaches to the export, and not to the article before its exportation.' Page 427 of 192 U.S., page 384 of 24 S.Ct., 48 L.Ed. 504.
18
That line has been marked by other decisions under Article I, Section 9, Clause 5 of the Constitution. Thus a federal stamp tax on a foreign bill of lading is a tax on exports, since, it is the equivalent of a direct tax on the articles included in the bill of lading. Fairbank v. United States, 181 U.S. 283, 21 S.Ct. 648, 45 L.Ed. 862. The same is true of federal stamp taxes on charter parties made exclusively for the carriage of cargo in foreign commerce, United States v. Hvoslef, 237 U.S. 1, 17, 35 S.Ct. 459, 464, 59 L.Ed. 813, Ann.Cas.1916A, 286, for a tax on those charter parties is 'in substance a tax on the exportation; and a tax on the exportation is a tax on the exports.' The same is likewise true of federal stamp taxes on policies insuring exports against maritime risks. Thames & Mersey Marine Ins. Co. v. United States, 237 U.S. 19, 35 S.Ct. 496, 59 L.Ed. 821, Ann.Cas. 1915D, 1087. The Court stated, 237 U.S. at page 27, 35 S.Ct. at page 499, 59 L.Ed. 821, Ann.Cas.1915D, 1087:
19
'The rise in rates for insurance as immediately affects exporting as an increase in freight rates, and the taxation of policies insuring cargoes during their transit to foreign ports is as much a burden on exporting as if it were laid on the charter parties, the bills of lading, or the goods themselves. Such taxation does not deal with preliminaries, or with distinct or separable subjects; the tax falls upon the exporting process.'
20
Closer in point is Spalding & Bros. v. Edwards, 262 U.S. 66, 43 S.Ct. 485, 67 L.Ed. 865. It involved a federal tax o baseball bats and balls sold by the manufacturer. A Venezuela firm ordered a New York commission house to buy a quantity of bats and balls for their account. The New York commission house placed the order with the manufacturer instructing it to deliver the packages to an exporting carrier in New York for shipment to Venezuela. The goods were delivered to the carrier and an export bill of lading was issued. In due course the goods were transported to Venezuela. The issue, as stated by the Court, 262 U.S. at page 68, 43 S.Ct. at page 486, 67 L.Ed. 865, was 'whether the sale was a step in exportation'. The Court pointed out that the goods would not have been exempt from tax while they were 'in process of manufacture' though they were intended for export but that they would be exempt 'after they had been loaded upon the vessel for Venezuela and the bill of lading issued.' The question was whether the 'export had begun.' After noting that title passed when the goods were delivered into the carrier's hands, the Court stated, 262 U.S. at pages 69, 70, 43 S.Ct. at pages 486, 67 L.Ed. 865:
21
'The very act that passed the title and that would have incurred the tax had the transaction been domestic, committed the goods to the carrier that was to take them across the sea, for the purpose of export and with the direction to the foreign port upon the goods. The expected and accomplished effect of the act was to start them for that port. The fact that further acts were to be done before the goods would get to sea does not matter so long as they were only the regular steps to the contemplated result.'
22
The circumstance that tile was in the New York commission house and that it might change its mind and retain the goods for its own use was dismissed by the statement that 'Theoretical possibilities may be left out of account.' Page 70 of 262 U.S., page 486 of 43 S.Ct., 67 L.Ed. 865. The Court concluded that if exportation was put at a later point, exports would not receive 'the liberal protection that hitherto they have received'. Page 70 of 262 U.S., page 486 of 43 S.Ct., 67 L.Ed. 865.
23
This line of cases was summarized in Willcuts v. Bunn, 282 U.S. 216, 228, 51 S.Ct. 125, 128, 75 L.Ed. 304, 71 A.L.R. 1260, as construing the constitutional prohibition against federal taxation of exports so as to give 'immunity to the process of exportation and to the transactions and documents embraced in that process. * * * Only on that construction can the constitutional safeguard be maintained.'
24
The fact that delivery to a common carrier for export gave the sale immunity in Spalding & Bros. v. Edwards, supra, is seized upon as stating a rule that the process of exportation has not started until such delivery has been made. And cases like Superior Oil Co. v. State of Mississippi, 280 U.S. 390, 50 S.Ct. 169, 74 L.Ed. 504, are relied upon as indicating that delivery to the purchaser is not sufficient. That case arose under the Commerce Clause. Mississippi was upheld in its effort to tax a distributor or wholesaler who purchased gasoline and later took it to Louisiana for sale. The Court said, 280 U.S. at page 395, 50 S.Ct. at page 170, 74 L.Ed. 504, that although the course of business indicated the likely destination of the oil, it was 'in the hands of the purchaser to do with as it liked, and there was nothing that in any way committed it to sending the oil to Louisiana except its own wishes.' The Court held, therefore, that the tax was not on goods moving in interstate commerce. But it added, 280 U.S. at page 396, 50 S.Ct. at page 170, 74 L.Ed. 504, 'Dramatic circumstances, such as a great universal stream of grain from the State of purchase to a market elsewhere, may affect the legal conclusion by showing the manifest certainty of the destination and exhibiting grounds of policy that are absent here.'
25
The certainty that the goods are headed to sea and that the process of exportation has started8 may normally be best evidenced by the fact that they have been delivered to a common carrier for that purpose. But the same degree of certainty may exist though no common carrier is involved. The present case is an excellent illustration. The foreign purchaser furnished the ship to carry the oil abroad. Delivery was made into the hold of the vessel from the vendor's tanks located at the dock. That delivery marked the commencement of the movement of the oil abroad. It is true, as the Supreme Court of California observed, that at the time of the delivery the vessel was in California waters and was not bound for its destination until it started to move from the port. But when the oil was pumped into the hold of the vessel, it passed into the control of a foreign purchaser and there was nothing equivocal in the transaction which created even a probability that the oil would be diverted to domestic use. It would not be clearer that the oil had started upon its export journey had it been delivered to a common carrier at an inland point. The means of shipment are unimportant so long as the certainty of the foreign destination is plain.
26
It seems clear under the decisions which we have reviewed involving Article I, Section 9, Clause 5 of the Constitution that the commencement of the export would occur no later than the delivery of the oil into the vessel. As the meaning of 'export' is the same under that Clause and the Import-Export Clause (see Brown v. State of Maryland, supra, 12 Wheat. at page 445, 6 L.Ed. 678; Turpin v. Burgess, supra, 117 U.S. at page 506, 6 S.Ct. at page 836, 29 L.Ed. 988), the same result follows here.
27
It is argued, however, that the present tax is not an impost within the meaning of the Import-Export Clause. The tax is measured by the gross receipts of retail sales and is levied on retailers 'For the privilege of selling tangible personal property at retail.' Cal.Stats.1935, p. 1253. The retailers are authorized to collect the tax from the consumers. Cal.Stats.1933, p. 2602. And a sale is 'any transfer of title or possession * * * in any manner or by any means whatsoever, of tangible personal property, for a consideration'. Cal.Stats.1935, p. 1256. The California Supreme Court held that the tax is an excise tax for the privilege of conducting a retail business measured by the gross receipts from sales; that it is not laid upon the consumer and does not become a tax on the sale or because of the sale. 27 Cal.2d at page 152, 163 P.2d at page 2.
28
That construction, being a matter of state law, is binding on us. But it is not determinative of the question whether the tax deprives the taxpayer of a federal right. That issue turns not on the characterization which the state has given the tax, but on its operation and effect. See St. Louis Southwestern R. Co. v. State of Arkansas, 235 U.S. 350, 362, 35 S.Ct. 99, 59 L.Ed. 265; Kansas City, Ft. S. & M.R. Co. v. Botkin, Secretary of State of Kansas, 240 U.S. 227, 231, 36 S.Ct. 261, 262, 60 L.Ed. 617.
29
Appellee concedes that the prohibition of the Import-Export Clause would be violated if the goods were taxed as exports or because of their exportation, or if the process of exportation were itself taxed. We perceive, however, no difference in substance between any tax so labeled and the present tax. The California Supreme Court conceded that the delivery of the oil 'resulted in the passage of title and the completion of the sale, and the taxable incident'. 27 Cal.2d at page 153, 163 P.2d at pages 2, 3. The incident which gave rise to the accrual of the tax was a step in the export process.
30
Moreover, Brown v. State of Maryland, supra, rejected an argument that while a State could not tax imports, it could tax the privilege of selling imports. Chief Justice Marshall stated, 12 Wheat. at page 444, 6 L.Ed. 678:
31
'All must perceive, that a tax on the sale of an article, imported only for sale, is a tax on the article itself. It is true, the State may tax occupations generally, b t this tax must be paid by those who employ the individual, or is a tax on his business. The lawyer, the physician, or the mechanic, must either charge more on the article in which he deals, or the thing itself is taxed through his person. This the State has a right to do, because no constitutional prohibition extends to it. So, a tax on the occupation of an importer is, in like manner, a tax on importation. It must add to the price of the article, and be paid by the consumer, or by the importer himself, in like manner as a direct duty on the article itself would be made. This the State has not a right to do, because it is prohibited by the constitution.'
32
The same reasoning was applied to exports, 12 Wheat. at page 445, 6 L.Ed. 678:
33
'The States are forbidden to lay a duty on exports, and the United States are forbidden to lay a tax or duty on articles exported from any State. There is some diversity in language, but none is perceivable in the act which is prohibited. The United States have the same right to tax occupations which is possessed by the States. Now, suppose the United States should require every exporter to take out a license, for which he should pay such tax as Congress might think proper to impose; would government be permitted to shield itself from the just censure to which this attempt to evade the prohibitions of the constitution would expose it, by saying, that this was a tax on the person, not on the article, and that the legislature had a right to tax occupations?'
34
The prohibition contained in the Import-Export Clause against taxation on exports clearly involves more than a mere exemption from taxes laid specifically upon the exported goods themselves. That is true of the constitutional prohibition against federal taxes on exports. United States v. Hvoslef, supra. What was said there (237 U.S. at page 13, 35 S.Ct. at page 463, 59 L.Ed. 813, Ann.Cas.1916A, 286) is equally applicable here: 'If it meant no more than that, the obstructions to exportation which it was the purpose to prevent could readily be set up by legislation nominally conforming to the constitutional restriction, but in effect overriding it.' And see Anglo-Chilean Nitrate Sales Corporation v. State of Alabama, 288 U.S. 218, 53 S.Ct. 373, 77 L.Ed. 710.
35
We conclude that the tax which California has exacted from appellant is an impost upon an export within the meaning of Article I, Section 10, Clause 2, and is therefore unconstitutional.
36
Reversed.
37
Mr. Justice MURPHY took no part in the consideration or decision of this case.
38
Mr. Justice BLACK, dissenting.
39
Richfield Oil Corporation, while doing business in California, sold oil extracted from California soil. Its purchaser bought the oil to transport and use abroad. California, like many other states, raises a large proportion of its revenue by a generally applied tax on sales.1 The Court holds that application of the California sales tax to this transaction is a 'tax on exports' and therefore violates Article 1, Section 10, Clause 2 of the Federal Constitution. I cannot agree.
40
In Spalding & Bros. v. Edwards, 262 U.S. 66, 69, 43 S.Ct. 485, 486, 67 L.Ed. 865, a precedent upon which today's decision heavily relies, this Court said that 'with regard to any transaction we have to fix a point at which, in view of the purpose of the Constitution, the export must be said to begin. As elsewhere in the law there will be other points very near to it on the other side, so that if the necessity of fixing one definitely is not remembered any determination may seem arbitrary.' This principle announced in the Spalding case seems to follow what was said in Cornell v. Coyne, 192 U.S. 418, 427, 24 S.Ct. 383, 384, 48 L.Ed. 504, that the constitutional prohibition against a tax on exports was not int nded to relieve exported articles 'from the prior ordinary burdens of taxation which rests upon all property similarly situated.' Every transaction held by this Court to have occurred after rather than before exportation began makes an encroachment not only on the power of states to tax, but, as the Court points out, the Federal Government's area of taxation is also narrowed. The result of such holding is all the more serious because, unlike the consequences of holding a state tax invalid under the Commerce Clause, the prohibitions against taxing exports are, with a minor exception, permanent, absolute and unqualified. After today's ruling Congress itself can neither tax nor permit states to tax sales like the one here proscribed. To classify sales transactions as having occurred after exportation began therefore results in creating an island of constitutional tax immunity for a substantial proportion of the profitable business of the nation. Such a result not only grants tax immunity to many profitable businesses which share governmental protections from payment of their fair part of taxes; it also throws an unfair part of the tax burden on others. Since we cannot assume that the framers of the Constitution looked with favor on such consequences, we should, before classifying a transaction in such a way as to render a tax on it unconstitutional, give it the most careful factual scrutiny. We should not invalidate such a tax unless satisfied beyond doubt that it falls squarely and wholly within the area marked by the Constitution for tax exemption.
41
The economic consequences of such sales taxes are probably about the same as would flow from a property or severance tax applied to Richfield. For all three types of taxes would likely be reflected in an increased sales price of Richfield's oil. No one, I suppose, would think of saying that such a property or severance tax would be unconstitutional as a tax on exports. The reason would be that the taxable event clearly arose before and not after exportation began. This sales tax was no more applied after export had actually begun than a property or severance tax would have been. The tax was not even levied on an exporter or an exporter's agent or broker. Richfield was neither. Its sale of local California goods was negotiated and completed wholly in California. This purely intrastate sale transaction cannot properly be held to have lost its intrastate pre-exportation status by reason of the fact that the parties did not intend 'title to pass' until the oil was delivered at the purchaser's ship. For formal 'passage of title' is not an adequate criterion for measuring a state's constitutional power to tax sales made within the state. Private parties are free to decide, so far as their own interests are concerned, when legal title shall be considered to 'pass.' But a state surely is not required by the Constitution to forbear from taxing that part of a sales transaction which precedes the particular moment the parties have arbitrarily selected for a conceptual transfer of title. Nor need a state withhold the exercise of its power to tax sales until an article is delivered or paid for. That delivery, perhaps the last step in executing this agreement to sell, happened to border on the imaginary line where the actual exporter took possession does not justify us in concluding that therefore the whole sales transaction occurred after exportation. Constitutional interpretations which make serious inroads into the power of both the States and the Federal Government to tax sales made by local businesses should not turn on fine legal concepts of when title passed or delivery occurred in relation to the beginning of exportation.
42
Concededly, as the Court points out, the Constitution prohibits imposition of state and federal 'imposts and duties' on 'exports.' But the Constitution does not define in words what is an impost or tax on exports and what is not. It is well known that taxation of exports was primarily forbidd n by the Constitution at the insistence of inland states which feared that seaboard states would exact a tribute from all goods sold in the interior which were thereafter transported through ports en route to foreign destinations. It was not intended to bestow a bounty of blanket tax immunity upon all those who engaged in the production, processing, purchase, or sale of goods shipped abroad. There was no broad purpose of encouraging foreign commerce by making all these preliminary steps tax free. The motivation of this tax and its economic consequences plainly are not those which the writers of the Constitution condemned. This was no tax on goods from an inland state which came through California in transit after severance, processing, and sale had been completed. Nor was it a disguised tax on a product of California soil or manufacture imposed solely because the oil was intended for a foreign destination. The tax was nothing more than an effort of California to defray a part of the state's expenses by a uniform sales tax on all those businesses, including Richfield, which enjoyed California's natural resources, the labor of its people, and the services and protection of its government.
43
True, the tax would impose a burden on export commerce to the extent that it increased the export price of Richfield oil. But if a tax on export sales be unconstitutional for imposing such a burden, so is a property tax or a severance tax applied to Richfield's oil anywhere from well to consumer. For all these types of taxes would likely be reflected in the price of Richfield's oil. But the history and the evolution of the constitutional prohibition against taxation of exports manifest that there was no intention to subsidize either export businesses or foreign purchasers by any such broad immunity from state and federal taxation.
44
I cannot believe that it was the purpose of the Constitution to let all goods destined for shipment abroad escape uniformly applied state and federal taxes, nor that a state whose resources are depleted is powerless to enforce its sales tax if the depleter sells to customers for immediate shipment for ultimate use in foreign countries. No persuasive evidence has been produced to indicate that those who wrote the Constitution thought in such terms or that they would have handicapped the state and federal taxing power in such a way. And no other sufficiently cogent reasons have been advanced to require a present interpretation which so disarranges, confuses, and handicaps the sales taxes of all the states.
1
In California a valid stipulation is binding upon the parties. McGuire v. Baird, 9 Cal.2d 353, 70 P.2d 915; Webster v. Webster, 216 Cal. 485, 14 P.2d 522; see 23 Cal.Juris. 826. It is available at a second trial unless in terms otherwise limited, Nathan v. Dierssen, 146 Cal. 63, 79 P. 739; Crenshaw v. Smith, 74 Cal.App.2d 255, 168 P.2d 752; see Le Barron v. City of Harvard, 129 Neb. 460, 262 N.W. 26, 100 A.L.R. 775, and will be controlling at the second trial unless the trial court relieves a party from the stipulation. First National Bank of San Pedro v. Stansbury, 118 Cal.App. 80, 5 P.2d 13. Relief from a stipulation may be granted in the sound discretion of the trial court in cases where the facts stipulated have changed, there is fraud, mistake of fact, or other special circumstance rendering it unjust to enforce the stipulation. Sacre v. Chalupnik, 188 Cal. 386, 205 P. 449; Back v. Farnsworth, 25 Cal.App.2d 212, 77 P.2d 295; Sinnock v. Young, 61 Cal.App.2d 130, 142 P.2d 85; see 161 A.L.R. 1163. In the present case there is no intimation in the record or briefs of fraud, excusable neglect, or other ground for relief. Indeed the parties both accept the stipulation as accurate and complete.
2
See 2 Farrand, The Records of the Federal Convention (1911), pp. 307, 359—362, 442.
3
See particularly Madison's statement, 3 Eilliot's Debates, 2d Ed., p. 483. And see The Federalist No. 42.
4
See 2 Farrand, op cit., supra, note 2, pp. 305—308, 358 363, 441—442.
5
The consenus of opinion was expressed by Gerry—that 'the legislature could not be trusted with such a power. It might ruin the Country. It might be exercised partially, raising one and depressing another part of it.' See 2 Farrand, op cit., supra, note 2, p. 307. Or as stated by Sherman, 'A power to tax exports would shipwreck the whole.' Id., p. 308.
6
This was suggested by Langdon. See 2 Farrand, op. cit., supra, note 2, p. 361.
7
See 2 Farrand, op. cit., supra, note 2, p. 442.
8
See Carson Petroleum Co. v. Vial, 279 U.S. 95, 49 S.Ct. 292, 73 L.Ed. 626.
1
In 1945 California's total revenue was $676,828,000. It collected $242,757,000 from its sales tax. California State Finances in 1945, 1 State Finances: 1945, Dept. of Commerce, Bureau of the Census (1946) 33.
| This example is 8. | lex_glue/scotus |
2contradiction
| The Company shall by [8:30 a.m.] EST (a) on the first Business Day after this Agreement has been executed, issue a press release disclosing the material terms of the transactions contemplated hereby and (b) within four (4) Business Days after this Agreement has been executed, file a Current Report on Form 8-K with the SEC (the “ 8-K Filing ”), including the Transaction Documents as exhibits thereto. From and after the issuance of such press release and the 8-K Filing, the Company shall have publicly disclosed all material, non-public information delivered to any of the Subscribers by the Company or any of its Subsidiaries, or any of their respective officers, directors, employees or agents. The Company and those Subscribers investing the majority of the Aggregate Purchase Price (" Majority Subscribers ") shall consult with each other in issuing any press releases with respect to the transactions contemplated hereby, and no Subscriber shall issue any such press release or otherwise make any such public statement without the prior consent of the Company, which consent shall not unreasonably be withheld. Notwithstanding the foregoing, the Company shall not publicly disclose the name of any Subscriber, or include the name of any Subscriber in any filing with the SEC or any regulatory agency, without the prior written consent of such Subscriber, except to the extent such disclosure is required by law, in which case the Company shall provide the Subscribers with prior notice of such disclosure. The Company understands that any such disclosure shall cause irreparable harm and each Subscriber shall be entitled to injunctive relief and liquidated damages in connection therewith. | This example is Death. | lex_glue/ledgar |
0entailment
| Davaya ilgi çekmek için bıraktığını nereden biliyorsun ? Tommy ' ye garip bir şekilde sordum . | This example is tr. | language-identification |
2contradiction
| In a poor village in Mexico, the Colonel (Fernando Luján) lives with his asthmatic wife Lola (Marisa Paredes) in an old house. Lola still grieves the death of their son Augustin some time ago. The colonel has been expecting for his pension of fighter in a war against Catholic church for almost twenty-seven years. However, for political reasons, the present government wants to forget this old fight. Without having any possession or money, but a valuable gamecock, they struggle to survival with the expectation of the acknowledgement letter from the government, recognizing the law and paying for the delayed pension. This slow and touching movie reflects the social and financial situation of most of the elder retired persons in third world countries. In Brazil, most of the retired persons has to survive with about US$ 80,00 per month. The debts of the colonel in the story were made to pay for a graveyard for his son, otherwise he would be buried as an indigent. Outstanding performance of the cast, in a very sad story that is reality in the poor countries. My vote is eight. <br /><br />Title (Brazil): (`Não se Escreve ao Coronel') (Do not Write to the Colonel)<br /><br /> | This example is neg. | imdb |
0entailment
| offers that rare combination of entertainment and education . | This example is pos. | rotten_tomatoes |
2contradiction
| Wal-Mart September Sales Rise 2.4 Percent CHICAGO (Reuters) - Wal-Mart Stores Inc. <A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=WMT.N target=/stocks/quickinfo/fullquote">WMT.N</A>, the world's largest retailer, on Thursday said sales at stores open at least a year rose 2.4 percent in September, slightly higher than its preliminary report but still toward the low end of its forecast range. | This example is Sci/Tech. | ag_news |
2contradiction
| So any Taco place that opens up in Central Phoenix will always be critiqued to the max as there are so many great taco places in town from dives to gourmet. I had high hopes for this place but it may do good business feeding ASU students at its Tempe location but not here in CenPhx! We tried this place twice. The first time we ordered burritos. These are like a cross between a burrito and a sandwich wrap - not what I'm looking for! There was a lot of mayo and lettuce stuffed in ours, it did not mention that on the menu unless they gave us the wrong order! We also give places a second chance so I tried to pick up some breakfast burritos to try them one Sunday morning. Placed our order then 10 minutes later they told me they did not have any potatoes, this was at 8:30 a.m.! I asked for my money back but it took an additional 20 minutes as the cashiers did not have access to the registers and they needed to wait for their manager to come back! They did nothing to win me over, you think I could have gotten a free meal or something but the likelihood of me ever going back to Fuzzy's is slim to none! Too bad, it's a great location! | This example is 4 stars. | yelp_review_full/yelp_review_full |
2contradiction
| A 2001 agreement expired earlier this month . | This example is positive. | financial_phrasebank/sentences_allagree |
0entailment
| and very venus of a pipe. | This example is no_impact. | poem_sentiment |
0entailment
| Système U is a French retailers' cooperative comprising about eight hundred independent hypermarkets and supermarkets headquartered in the Parc Tertiaire SILIC in Rungis France.It owns the trademarks Hyper U Super U Marché U and Utile which are used by its members. | This example is Company. | dbpedia_14/dbpedia_14 |
2contradiction
| Yes, it was alright, but I thought it could have been a little bigger. I do not know much about black onyx so maybe the price was right. I could not find a womens black onyx ring in any stores where I am from so it may my search easier. Also, my wife loves heart shaped things so it should work out. I am gving it too her for Christmas. | This example is positive. | amazon_polarity/amazon_polarity |
0entailment
| I just shake my head every time this thread comes to the front page . | This example is noHate. | hate_speech18 |
2contradiction
| Ü log off 4 wat. It's sdryb8i
| This example is spam. | sms_spam |
0entailment
| " System safeguards are lacking " , quote following a Tesla 's <crash/> during autopilot : flight :
" <System/> safeguards are lacking " , quote following a Tesla 's crash during autopilot : Deodorant : | This example is sentence2. | humicroedit/subtask-2 |
2contradiction
| Order a cab at my mother's place to go to the LA stadium | This example is GetDirections. | snips_built_in_intents |
2contradiction
| Got you're bitch panties niagra falling | This example is hate speech. | hate_speech_offensive |
2contradiction
| Can on actually call in "dead" to work? Has anyone ever tried?
| This example is Politics & Government. | yahoo_answers_topics |
2contradiction
| Las Vegas police confirmed the man they believe to be responsible for killing more than 58 people is Stephen Paddock. Here's what we know about him. - Stephen Paddock is a 64-year-old white male. - Paddock was not known to the federal authorities, but was known to local law enforcement. - He lived in Mesquite, Nevada with Marilou Danley on Babbling Brook Ct. Police are searching his house. NBC reporting #LasVegas shooter as Stephen C Paddock who looks to be living at this address with Marilou Danley who Police are searching for pic.twitter.com/Ib1FQMhDBC - Police said that Ms Danley was seen sitting with the suspected shooter in a car before the incident and they are searching for her. She is described as an Asian female who is 4'11". - He was found on the 32nd floor of the Mandalay Bay Casino. Police said he had numerous weapons with him. - Police believe he killed himself in a hotel room before they found him. Marilou Danley who #LasVegas police are searching for in connection to the #mandalaybay shooting has previously been to events at hotel: pic.twitter.com/djBDEmHKU0 - Police believe this was a "lone wolf" attack and he was the only shooter. Over 58 people died and more than 500 were injured after a gunman opened fire at the Route 91 Harvest country music festival which was taking place across the road from Mandalay Bay on the famous Las Vegas Strip. This makes it the biggest mass shooting in US history. | This example is true. | hyperpartisan_news |
0entailment
| Based on this assumption , firstly we derived the [[ dimensionality reduction and density estimation algorithm ]] for << unsupervised learning of object intrinsic representation >> , the obtained non-rigid part of object state reduces even to 2 dimensions . | This example is USED-FOR. | sciie |
0entailment
| Finally , feedback expressions ( head nods and shakes ) are successfully predicted from speech , prosody and eye gaze in interaction with Embodied Communication Agents as well as human communication ( Fujie et al. , 2004 ; Morency et al. , 2005 ; Morency et al. , 2007 ; Morency et al. , 2009 ) . | This example is Background. | citation_intent |
0entailment
| These problems combine to make early diagnosis essential and immediate treatment a necessity, even for the youngest patients [17, 18]. | This example is background. | scicite |
0entailment
| On offshore drilling for energy | This example is true. | liar |
2contradiction
| okra
angelica | This example is false. | lexical_relation_classification/K&H+N |
2contradiction
| lease
new | This example is ANT. | lexical_relation_classification/CogALexV |
2contradiction
| donkey
mammal | This example is event. | lexical_relation_classification/BLESS |
0entailment
| age
commodity | This example is RANDOM. | lexical_relation_classification/ROOT09 |
2contradiction
| soup
meal | This example is Antonym. | lexical_relation_classification/EVALution |
0entailment
| By J. A. Livingston CH-H-H. IF YOU have a doubt about business in 1954, donÛªt ^ mention it. Recession is a naughty word. People wonÛªt like you if you have misgivings. Everything is going to be all right.</br></br>You donÛªt usually meet that sentiment in so many words. But William C. McKeehan, Jr.,åÈ vice president of J. Walter</br></br>Council t o pi wage a multi-f| million - dollar Ig prosperity cam- |||| paign to offset sg|;'? gloomy fore-Pill casts of a reces- Wå¨ sion.</br></br>the outlook for this year, would they try to shut up the prophets of recession and resort to namecalling? Or would they shrug them off as well-meaning fellows shouting economic gibberish into the wind?</br></br>It doesnÛªt make sense to enter into a Pollyanna conspiracy. It isnÛªt subersive to talk about the possibilities of a recession. Indeed, itÛªs bene-fical. If a slump comes, people will be prepared for it psychologically. And if it doesnÛªt, the talk will shut itself up. | This example is yes. | crowdflower/economic-news |
2contradiction
| "On Tuesday, I was honored to be a waiter for the annual ""Public Servants Serving for Life Dinner."" The dinner recognized the Pregnancy and Parenting Support Center, which serves young children and new mothers throughout all of Galveston County." | This example is constituency. | crowdflower/political-media-audience |
2contradiction
| "On Tuesday, I was honored to be a waiter for the annual ""Public Servants Serving for Life Dinner."" The dinner recognized the Pregnancy and Parenting Support Center, which serves young children and new mothers throughout all of Galveston County." | This example is policy. | crowdflower/political-media-message |
0entailment
| @lorilooker oii oiii hope the run goes/went well (whenever you get this message!) love youuuuu ? | This example is love. | crowdflower/text_emotion |
0entailment
| @USAirways what is policy on changing flight to different dates once your flight has been delayed? | This example is negative. | crowdflower/airline-sentiment |
0entailment
| "Don Blankenship: Mine Safety Regulators ""As Silly as Global Warming"" http://bit.ly/bnr4mF" | This example is No. | crowdflower/tweet_global_warming |
2contradiction
| RT @mention Nuclear power plant #construction spending approved at Vogtle site in GA {link} From @mention | This example is Tweet NOT related to nuclear energy. | crowdflower/sentiment_nuclear_power |
2contradiction
| Yesterday, these #HealthyKids lit up Broadway with #Nestle, @iaaforg and some sporting stars: http://t.co/YdtBj60Ofz | This example is Exclude. | crowdflower/corporate-messaging |
2contradiction
| "On Tuesday, I was honored to be a waiter for the annual ""Public Servants Serving for Life Dinner."" The dinner recognized the Pregnancy and Parenting Support Center, which serves young children and new mothers throughout all of Galveston County." | This example is neutral. | crowdflower/political-media-bias |
2contradiction
| AITA for choosing q-tips as a hill to die on? | I am a female university student (20) living with my parents and older brother. Neither him nor I pay rent, but I pay for my own school and much of my own living expenses, in addition to contributions to the household like helping with groceries and items for around the house such as Kleenex, paper towels, or q-tips. My brother is taking online courses which in his own words are 'very cheap' and he works 4 days a week. He barely buys his own stuff, let alone for the household. My mom buys his soap, food, bus passes, etc. He even tries to eat my food I've labeled 'NoNo' (as in 'No Noelle (my name)' - don't eat). It really pisses me off that he eats my food, takes my stuff & doesn't contribute anything. I'm fed up with it. I've brought it up to my mom several times and she always says "I know" or "I can't make him contribute" or "I don't want to cause an argument." I buy q-tips to help me apply my makeup. No one else tends to use them as my parents say they're not good to stick in your ears. The other day, my brother said his ears 'felt dirty' and did we have any q-tips. I said no. Later he went into the bathroom and saw q-tips sitting in my makeup drawer. He asked if I'd forgotten I had them. I said no I hadn't but I didn't want to share them. He was like 'um excuse me.' I told him he needs to start buying his own toiletries and food and start contributing to the house more, and that it's not fair we have to buy things to support him too. He works, and frankly makes more money than me yet has less expenses because his schooling is barely $400/semester vs my upwards of $4000. He freaked out on me and said I'm a selfish bitch for not letting him use q-tips of all things, and that I wouldn't act this way with mom or dad. I said he was correct, because mom and dad and I have a nice, reciprocal relationship where we all buy things to share. Sometimes my mom will buy chips and wine for us all, then I'll go to the grocery store and pickup the fixings for pizza for dinner, etc. I told him it would probably be best if he became a part of the reciprocation rather than taking all the time. He stormed off and slammed the door to his room shut. He thinks I'm a major asshole and there's been a super thick air of tension in the house since. My mom says she understands I'm frustrated, but was this really worth it? I honestly kind of think it is. So AITA for choosing q-tips as my hill to die on here? | This example is unacceptable. | ethics/commonsense |
2contradiction
| Could you cut down the dead tree in the yard today? | This example is unacceptable. | ethics/deontology |
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