text:
[The new MacBaren-version Capstan tins © PipesMagazine]

The new MacBaren-version Capstan tins © PipesMagazine

These days there is a lot of news surrounding Capstan. This because after an absence of 18 years the legendary brand returns to the USA. Not only as the well-known flake, but also as the lesser-known ready rubbed. Also the manufacturer is no longer Orlik / STG, but another Danish company, MacBaren. Of course under license of Imperial Tobacco. Luckily we in Europe were able to enjoy Capstan all this time. It actually is one of the few tobaccos that is available in The Netherlands that I like very, very much.

[Old Capstan Navy Cut ad from 1898]

Old Capstan Navy Cut ad from 1898

Capstan already exists for a looong time. The brand was introduced by W. D. & H. O. Wills around 1893. The company was founded as Wills, Watkins & Co. by Henry Overton Wills I and his partner Watkins. He opened a shop in 1786 Castle Street, Bristol in 1786. After the retirement of his partner in 1789 the name became “Wills & Co.”. From 1791 to 1793 the company was known as Lilly, Wills & Co when it merged with the firm of Peter Lilly. Then, from 1793 to Lillly’s retirement in 1803, as Lilly and Wills.In 1826 Wills’ two sons, William Day Wills and Henry Overton Wills took over the company and finally in 1830 the company took the well known name of W. D. & H. O. Wills.

[Sorting and cutting tobacco for mixtures at the Bristol factory in 1926]

Sorting and cutting tobacco for mixtures at the Bristol factory in 1926

The company was good for its workers and pioneered canteens, free medical care, sports facilities and paid holidays. Their first brand was “Bristol”, made at the London factory from 1871 to 1974. “Three Castles” and “Gold Flake” followed in 1878, “Woodbine” in 1888, Capstan around 1893 and Three Nuns from 1957 to the late 1980’s. The company not only had factories and offices in Bristol, but also in Swindon, Dublin, Newcastle and Glasgow. The largest cigarette factory in Europe was opened at Hartcliffe Bristol in 1974 but closed in 1990. The beautiful Art Deco Newcastle factory closed in 1986. In 1901 Sir William Henry Wills formed the Imperial Tobacco company from a merger of W.D. & H.O. Wills with John Player & Sons of Nottingham and 11 other independent family businesses, which were being threatened by competition from the United States by the American Tobacco Company. Imperial remains one of the world’s largest tobacco companies. The last member of the Wills family to serve the company was Christopher, the great great grandson of H.O. Wills I. He retired as sales research manager in 1969. Some time after the closure of the Bristol plant the making of Capstan was finally licensed by Imperial Tobacco to Orlik and now MacBaren. For more (old) pictures of the W.D. & H.O. Wills factories click on this link.

[My old (± 1989) Capstan Navy Cut Medium tin]

My old (± 1989) Capstan Medium Navy Cut tin

My love for Capstan began when I made a bid on an old Medium Navy Cut tin on the British e-bay. And did not win it.. Fortunately something went wrong with the winner and the seller approached me if I wanted the tin. Of course, but not for the money the winner offered. I’m still Dutch after all. That was possible and after some price negotiations she sent me the tin. It was my first vintage tobacco so I eagerly pried with my Czech pipe-tool under the lid and was rewarded with a *Ssssssss*. The flakes inside smelled absolutely hea-ven-ly. Since then I never came across a vintage tobacco that smelled so nice. A deep, sweet hay / grass/ raisins / figs aroma that reminded me of the hay-barn of my uncle and aunt. Even to this day, when I stick my nose in a Capstan tin I have to think of that. *Sighs* Good ol’ times.. Speaking about those, Capstan used to be the favourite tobacco of well known writer J.R.R. Tolkien and also later of his son Christopher until he quit smoking..

[Older rectangular Orlik made Capstan tin]

Older rectangular Orlik made Capstan tin

When I put a flake in my Winslow Harlekin and lit it my taste buds had a shuddering orgasm. Before that I smoked some aromatics and wasn’t converted to the dark latakia leaf yet. The taste was full and naturally sweet with the hints of hay and raisins / figs that I smelled before. In other words, the Virginias had aged very well. Yes, that old Capstan really was an eye opener. So I mailed the e-bay lady if she had any more tins left that she was willing to sell and asked how she got does. She answered that she had acquired them from the left over inventory of a closed tobacco-shop and that she had a couple more tins left. I bought those and I still have them. Only on very special occasions I pop one open. After I finished the old Capstan I went looking for the new version. I was in luck, the local tobacco store had one left. When I got home I opened it and was a bit disappointed. Yes the sweet hay/grass/ raisins / figs aroma was there but it lacked the depth of the Old Capstan. But that is not so strange since it was a new tin..

[STANUNED flavour info]

STANUNED flavour info

When I did some research about the Capstan topping (I knew it wasn’t all-natural) I stumbled upon the used flavour in the earlier years. It had the code-name STANUNED. After some more research I discovered that the Tonka bean (tonquin, coumarin) was used as  an ingredient. Unfortunately the use of tonka bean in pipe-tobacco is now prohibited in most countries.. So I wonder how the current topping is made. A chemical rip-off? Imperial Tobacco has the original recipe so who knows what they have done to it over the years..

[Different Capstan tins FLTR: W.D. & H.O. Wills tin, older Orlik/STG tin, later Orlik/STG tin, MacBaren tin]

Different Capstan tins fltr: W.D. & H.O. Wills tin, older Orlik/STG tin, later Orlik/STG tin, MacBaren tin

Ok, now it is time to do some comparisons between the Orlik / STG version and the new MacBaren version. As you can see in the picture on the left both the latest Orlik / STG tin and the new MacBaren one are identical. The folks in the USA are fine, every new tin is the MacBaren version plus it has the manufacturing month and year clearly stated on the back. But here in Europe we have some “old” Orlik / STG stock left that looks exactly the same as the new one! The same yes, only the codes on the back of the tin are different.

[IMG_9538]Let me explain. On the picture on the right you see the backside of the two similar Capstan tins. Left the Orlik / STG version, right the new MacBaren. The Orlik / STG tin has 10 digits and then 4. The MacBaren one has 8 and then 5. That is the difference. As you zoom in on the MacBaren tin you see: 09130281 30212. This is how the code can be deciphered:
– 09 = Packing machine used
– 13 = Year of packing
– 028 = Calendar day of production. That means day 028 in 2013. January 28th.
– 1 = Shift (1 indicates it is packed on the day shift)
– The 5 digit number is the internal batch number.
The Orlik / STG tin code is a bit harder to crack: 1208025527 0164.
– 12 = Year of packing
– 08 = Calender day of production. That means the 8th day of the month.
– 02 = Month of packing.
What the rest of the digits mean, no idea.. The 4 digit number is an internal batch number I guess. But this tin comes from February 8th 2012.

[IMG_9543]When you open both tins the flakes inside look the same (I already smoked from the MacBaren version at the time of the picture). Ok, maybe the Orlik / STG verison is a tiny bit darker but that is because it is almost a year older. The tin odour is also almost the same although I find that the MacBaren version smells just a bit sharper. Also maybe because of the youthfulness of the flake. I must say that that sharp edge goes away after a week after opening. For the last one and a half week I have been smoking both versions extensively in different pipes. And… I can detect no real difference. They both are a damn fine smoke. The Orlik / STG version tastes just a bit rounder, fuller but once again, that could very well be the age difference. Also Orlik / STG have brought 2 flakes on the market: Orlik English Original and Orlik English Gold. I have not smoked these but it is said that they are similar to the Blue and Yellow Capstan.

[MacBaren]Truthfully I never expected that MacBaren could pull off a tobacco that I actually like very much. I am not a big MacBaren fan to be honest.. But they have done a damn fine job with the new Capstan, I got to give them credit for that. And for the people who say, it tasted better in the past! Yes, the old W.D. & H.O. Wills tins taste superior. But keep in mind the formidable ageing of the Virginias! Anyway, I am just glad that I can buy a new tin of an old brand without worrying.

question: What does the author like about the old Capstan tobacco made by W.D. & H.O. Wills?

text: The author notes the depth of the old Capstan's aroma specifically. The answer should mention that.

answer: The author likes the old Capstan tobacco's aroma and taste.

text: The answer should mention the nostalgia the author feels when smelling the tobacco.

text: The answer should mention the nostalgia the author feels when smoking the tobacco.

text: The answer should mention the specific aroma and taste the author likes.

text: The answer should include that the author likes the old Capstan tobacco's aroma and taste because it reminds him of his uncle and aunt's hay-barn.

text: The answer should mention that the tobacco's aroma is sweet.

text: The response should include the specific aroma and taste that the author likes.

text: The answer could be more thorough since the author has many more things to say about the tobacco.

text: The answer should mention that the author liked the tobacco's sweet aroma.

answer: Its smell is "heavenly" with a sweet hay/grass/raisins/fig aroma. It reminds the author of the hay barn of his uncle and aunt. He likes the taste a lot too, which is full and naturally sweet with the aromatic smells also present in the taste. The aging of the Virginias gives a special taste.

text: The answer should mention that the author likes the tobacco because of its history.

text: The aging of the Virginias is not mentioned as something the author likes about the tobacco.

text: The answer could be more concise.

text: The answer should mention that the author likes the old Capstan tobacco because it was the favorite tobacco of J.R.R. Tolkien.

text: The aging of the Virginias is not what gives the special taste. It is the topping, which the author believes was made from Tonka beans.

text: The virginias are aged very well, which the author says contributes to its taste.

text: "The aging of the Virginias gives a special taste." The author never makes this assertion in this section.

answer: The author likes the old Capstan tobacco's aroma and taste.

answer: Its smell is "heavenly" with a deep, sweet hay/grass/raisins/fig aroma. It reminds the author of the hay barn of his uncle and aunt. He likes the taste a lot too, which is full and naturally sweet with the aromatic smells also present in the taste. The aging of the Virginias gives a special taste.

text: The answer is a bit long-winded.

text: The last sentence is not relevant

text: The aging of the Virginias isn't a reason why the author likes the old Capstan. It's just a fact.

text: The author is male, so the pronoun should be changed to "his".

text: The brand doesn't give the tobacco a special taste, but the aging of the Virginias does.

text: There is no mention of the aging of the Virginias being something that the author particularly enjoys.

answer: Its smell is "heavenly" with a sweet hay/grass/raisins/fig aroma. It reminds the author of the hay barn of his uncle and aunt. He likes the taste a lot too, which is full and naturally sweet with the aromatic smells also present in the taste. The aging of the Virginias gives a special taste.


text:
Chapter 1
"UP NEXT ON THE POLE VAULT, LITTLE ROCK HIGH'S OWN DEFENDING CHAMPION, MADI ENGLEHEARDT." A well figured girl walked up to the ready line, her silky black hair falling down behind her softly carved face as she stood up. This girl, Madeline Engleheardt, was getting ready to defend her record. She was the lead on her high school's gymnastic's team and the pole vault was her best feat on record. As she walked up to the line, the gymnasium practically erupted with cheers. Most everyone in attendance that night went to Little Rock, so inevitably they were cheering for Madeline. The rest of the crowd, didn't care, or were so drowned out by the Little Rock cheerers that you wouldn't know they were there.

  One of the loudest cheers was coming from Chad Robertson, Madeline's boyfriend of 3 years, and the resident stud man slash linebacker. Chad stood over most people at 6 foot 6 inches. His muscle build and attitude being very intimidating to someone who first met him. This was a far cry from Madeline's persona. She was an innocent girl, but as radiant as the sun, making friends with almost anyone she came in contact with. Most people were surprised when the two started dating, because of how different they were. Madeline wouldn't admit this, but her original intent was to change Chad into a nicer guy. Eventually she gave up on this intent, but he had grown on her by that point and she couldn't leave him. The person who was most surprised by these two, was Madeline's long time friend, Nate Gardner. Nate and her had been friends since the end of Elementary School. So long ago, that the two still had both their parents at the time.

  Nate was more of a behind the scenes kind of guy. He stood at 5 foot 10 inches and was slender, but had no muscle build on him. He had black wavy hair that was swooped to the side, and black hipster glasses that pulled his  outfit's together. He was hard to get to know, not because he was a difficult person to deal with, but because of his shyness, and lack of conversational skills. However, once you got to know him, he was a good friend. He would defend you in any way he knew how, and would stay by you. He was in a major dilemma, he had been for quite some time. If he was to be honest with himself, he wouldn't have even known why he was at this event. He wanted to support his friend, but that was the problem. He also wanted to be more than friends. He had a crush on Madeline as long as he could remember being able to have these feelings. He was a hopeless romantic, looking for a girl who would appreciate the things he would do for her, and who would return the favor. He had regular dreams of marrying Madeline, and having kids with her, growing old with her, and making her the happiest girl in the world. That's what made him downright angry about Madeline being with Chad. In his words, "that douchebag doesn't know the first thing about class, or treating a girl right". Of course, he wouldn't have said that in public, he wouldn't risk getting his ass kicked. Nevertheless, those were the feelings constantly floating in his head.

  Nate sat there on the bleachers watching his one true love getting ready to do what she did best, and he felt happy for her, although this feeling was quickly taken away, as Chad sat down next to him. "Shit, this is awesome isn't it bro? My babe about to accomplish another great record." Nothing irked Nate more than Chad calling Madeline his "babe". Nate responded with, "yeah man it's awesome". Although before he could finish his sentence, Chad was gone. It was about this time that Madeline stepped up to the starting line, and with the sound of a buzzer, she began her run. She ran majestically, like the well fit evolved creature she was. Picking up speed she went to push her pole into the ground to create the lift needed for the jump. However, this time was different then all the other times. This time, was a purely accidental situation. Her hands were dripping with sweat, nervous sweat to be exact. Even though she was defending a record already set, it was still a nerve racking task for her. As she planted the pole into the ground, the energy lifted her forward and into the air. However, before she could follow through with the rest of the move, her hands slipped and she was thrown on a sideways tilt. Her life practically flashed before her eyes as she now tumbled in flight. Even though it was a split second between her slip, and contacting the ground, it felt like an eternity.

  She hit the ground on her ankles with a cracking sound that could be heard all the way from the front row. Screaming in pain as she laid there on the hard wood floor, many audience members, whether they were pro Little Rock or not, rushed over to help in any way possible. Some people were yelling for somebody to call an ambulance, other's were asking her too many questions about the condition of her leg. Sitting there, she kept thinking, don't they know I cant move my damn leg. It's broken she thought, I screwed this one up, good going Madi.

  Nate tried to get close to her, but he was entrapped in a sea of people. He finally pushed through, and went to talk to her. However, before he could get to her, Chad tapped him on the shoulder and said, "I got this from here bruh". He went over to comfort his girlfriend, and Nate stood there steaming red with anger. This was the first time he actually felt like lashing out against Chad, his better judgement kept him from it though. He watched as Madi's mother and Chad followed the Paramedics out of the Gymnasium with Madi on a stretcher, still whimpering from the excruciating pain. At that moment, an announcement came over the speaker, "Ladies and Gentleman, due to the uh circumstances that just arose, tonight's event will be postponed to a later date. This date will be sent out in an email as soon as possible. Thank you for attending tonight, and we hope to see you again at the next event". The announcement was a strange one. Although, the whole evening had turned into a strange one. The Principal didn't really know what else to say. His star gymnast had just cracked her ankles, and would probably be out for the rest of the season. Everyone was still in shock, and that was about all that could be said at that moment.

  Nate laid in his bed that night, listening to his Green Day CD's and reflecting on that evening. One of the many things he had in common with Madeline was her taste of music. They were both into Green Day, Blink-182, Sum-41, and similar groups. But they both cared for the older stuff more than the newer stuff. Every time he heard any of those groups, he couldn't help but start thinking about her, and tonight was no exception. As he laid there, he thought about what his next course of action should be. He mulled over it and came to a decision. Supposing that Chad, being a creature of habit, wouldn't do much to care for his girlfriend while she was recovering. He knew that if he could wedge himself in between the two in this sensitive time, he'd possibly have a shot to explain his true feelings, and win her over. He could also use this as a way to test the waters. It wasn't a scenario he wanted to entertain, but he knew he had to. If she didn't think of him as more than a friend, then he could pull back and say he was only doing things for her as a good friend would, during a time like this. He would still be able to keep her as a friend. If it was one thing he couldn't stand the thought of, it was him accidentally fucking up their friendship and making things too awkward to work anymore.

  He was a little troubled by his plan at first. It sounded manipulating, and as if he would be taking away Madeline's happiness. But as he thought about it more he decided it had to be done for two reasons. The first being that he knew Chad. He knew that Chad would do nothing but hurt her, and he couldn't stand the thought of that. The second is that he knew she was the one for him, and he couldn't stand the thought of never knowing if she had feelings for him, or worse, knowing she did, too late. As Dexter Holland sang the final words of "The Kids Aren't Alright", he made his final decision. He was declaring war on Chad, and nothing could change his mind.

  The next morning seemed to come so fast, he was so tired the night before that as soon as he closed his eyes, he was asleep. He woke up at 7am, unusual for him on a Saturday morning, but he wasn't about to go back to sleep. He was far too excited to go see Madeline, but at the same time was having a bit of a problem. Deciding that he couldn't just walk in and see her, He figured he had to at least bring her flowers, or something. But what if she takes that as coming on too strong, he thought? After some mulling over the situation, he realized that the only flower shop in town didn't open until 12 on Saturday's. He wanted to see her before Chad got to her, so flower's weren't an option. He quickly took a shower, brushed his teeth, and picked out what he thought was his best outfit, and headed out the door.

  Heading over to Madeline's house on this day was unlike something Nate had ever experienced. Little Rock was not a very big town, and the school football and gymnastics teams we're their claim to fame. After Madeline's accident, the town, or at least those who cared about such things, developed a somber attitude. Football was out of season at the time, and with gymnastics being the only other thing they had, it was looking pretty grim for the town in terms of local sports. There were other's on the gymnastics team, but Madeline held them all together, and without her, they wouldn't do nearly as well.

  When he got to her house, someone was just leaving, it was her aunt who had brought over some meals for her and her mom. With her Mom working full time, Madeline was usually in charge of making dinner for the two, but with her inability to stand up, that wasn't an option. Her mom saw Nate and quickly greeted him and let him in. Her name was Victoria, and she was one of the brightest and most fun loving people anyone could ever meet. She stood short at a mere 5 foot, 1 inches, but being of Italian descent, size didn't take away from her authoritative image. She would give you the shirt off her back, but mess with her, or worse, her daughter, she would do you in, plain and simple. She was notorious in the town, and no one dared cross her, even the near 7 foot hustlers down at the bar had the utmost respect for her. She asked how he and his Dad were doing, to which he replied they were holding their own. After some small talk and catching up, she told him that Madi was in her room and had been hoping he would stop by.

  Walking down the hallway he noticed all the pictures and awards hanging on the wall, documenting her life and beyond. He found one picture at the end of her Mom wearing what looked to be a hippy outfit and standing next to a bunch of people with bong's and pipe's. He knew her Mom was cool, but didn't realize she had a past like that. Smirking, he knocked on Madeline's door saying, "Hey, Madeline it's Nate. Can I come in?" She quickly responded, her voice giving Nate butterflies. As he opened the door, he immediately felt pity on her. Here was a talented gymnast and an all around go getter kind of person, and she was stranded in her bed, stuck with her CD's and whatever was on TV at the time. Although amongst these issues, Nate noticed she still had a smile on her face, as if to say, it's all going to be ok. That smile was very reassuring to him, even though he wasn't the one who was suffering.

  "Hey you, what's up?" Madeline said with a smile. Nate replied that he had heard a soon to be olympic gymnast was in town and he wanted to possibly get her autograph before she left. Madi laughed in only a way Nate could make her, and she motioned for him to hug her. As the two locked together, Nate had trouble controlling his manhood. So much so that she felt it. "Woah there buddy, a little excited to see me?" Nate realized what had just happened and he was mortified, he thought that this was it, and he just really screwed up his chances big time. He stood there with an unknown expression locked on his face for a few seconds, until Madeline laughed and told him he was totally fine, and that, that kind of stuff happens to pretty girls all the time. Not sure what to say next, he nervously laughed and agreed, and she blushed, still smiling and looking at him. He attempted to quickly change subjects.

  "Did you hear Green Day's new album yet? American Idiot?", Nate asked Madi. She said she hadn't heard it yet, but was trying to get her hands on it. She told him about her life long dream of meeting Billie Joe Armstrong, Nate asked her about the other two in the band. She replied, "The bass player seems kind of hard to talk to, and the drummer is just weird", they both laughed. About that time, Madi's Mom came in and said that she should get some rest, she had a big day with the doctor's tomorrow. As she left, Madeline signaled for Nate to come over. She gave him a really strong hug and said, "Thanks for coming to see me, I'm really glad you did". Nate took one look at her smile, and his heart melted to mush. He smiled and said, "Any time". With that, he left and didn't see her for the next few days.

title: [RO] Madeline Chapter 1 (tell me what you think of the story so far)

question: Summarize Nate's feelings about Madeline?

text: The later part of the answer (second to the last sentence) is confusing as we are not sure who "he" refers to.

category: coherence

answer: Nate is Madeline's good friend; they have been friends since the end of elementary school. With both of them in college, Madeline is now dating Chad, an imposing linebacker. This disappointed Nate who had been nurturing romantic feelings for Madeline for a long time and was sad to see her go with Chad. He wants to marry her, make her happy, and grow old with her. He dislikes Chad calling Madeline "babe" and believes he doesn't know the first thing about treating a girl right.

answer_source: Human misleading

text: It's omitted he partially feels happy for Madeline.

category: coverage

answer: Nate is Madeline's good friend; they have been friends since the end of elementary school. With both of them in college, Madeline is now dating Chad, an imposing linebacker. This disappointed Nate who had been nurturing romantic feelings for Madeline for a long time and was sad to see her go with Chad. He wants to marry her, make her happy, and grow old with her. He dislikes Chad calling Madeline "babe" and believes he doesn't know the first thing about treating a girl right.

text: The answer should mention that Nate is going to try to get between Madeline and Chad.

text: The answer should mention that Nate is planning to make a move on Madeline.

text: The answer should mention that Nate is going to make a move on Madeline.

text: Nate and Madeline are still in high school.

text: "With both of them in college, Madeline is now dating Chad, an imposing linebacker." - this is inaccurate. Madeline and Nate are still in high school.

text: The story does not mention that they are in college.

text: The answer should mention Nate's plan to make a move on Madeline.

text: They're both still in high school, not in college.

category: accuracy

answer: Nate is Madeline's good friend; they have been friends since the end of elementary school. With both of them in college, Madeline is now dating Chad, an imposing linebacker. This disappointed Nate who had been nurturing romantic feelings for Madeline for a long time and was sad to see her go with Chad. Nate wants to marry Madeline, make her happy, and grow old with her. He dislikes Chad calling Madeline "babe" and believes he doesn't know the first thing about treating a girl right.

answer_source: Human

answer: Nate has had a crush on Madeline since they were kids. He wants to be more than friends with her. He thinks that Chad is a douchebag who doesn't know how to treat a girl right. He is angry at Chad for being with Madeline. He wants to support Madeline, but he also wants to be more than friends with her. He wants to marry Madeline, have kids with her, grow old with her, and make her the happiest girl in the world. He is angry at Chad for being with Madeline. He wants to support Madeline, but he also wants to be more than friends with her. He wants to marry Madeline, have kids with her, grow old with her, and make her the happiest girl in the world.

answer_source: Model

text: The answer repeats itself.

text: The answer is repetitive.

text: The answer is a copy-and-paste of the text.

text: The last two sentences are redundant.

text: Update spelling

text: The answer repeats itself.

answer: Nate has had a crush on Madeline since they were kids. He wants to be more than friends with her. He thinks that Chad is a douchebag who doesn't know how to treat a girl right. He is angry at Chad for being with Madeline. He wants to support Madeline, but he also wants to be more than friends with her. He wants to marry Madeline, have kids with her, grow old with her, and make her the happiest girl in the world. He is angry at Chad for being with Madeline. He wants to support Madeline, but he also wants to be more than friends with her. He wants to marry Madeline, have kids with her, grow old with her, and make her the happiest girl in the world.

text: The response is repetitive.

answer: Nate is Madeline's good friend; they have been friends since the end of elementary school. With both of them in college, Madeline is now dating Chad, an imposing linebacker. This disappointed Nate who had been nurturing romantic feelings for Madeline for a long time and was sad to see her go with Chad. Nate wants to marry Madeline, make her happy, and grow old with her. He dislikes Chad calling Madeline "babe" and believes he doesn't know the first thing about treating a girl right.

text: "With both of them in college, Madeline is now dating Chad, an imposing linebacker." - this is incorrect. They're still in high school.

text: Nate and Madeline are in high school.

text: Nate and Madeline are in high school, not college.

text: The last sentence is unnecessary.

text: It's not stated that both are in college.

text: The last two sentences can be combined.

text: The answer implies that Madeline and Nate are in college. However, they are still in high school and the incumbent record holder on Madeline's gymnastics team.


text:
PROVIDENCE — Bananas, pineapples and pears — thousands of them — stream across the docks on their way to supermarkets throughout the Northeast.

A crane unloads a shipping container of merchandise bound for CVS stores.

Used Toyotas hop a freighter for West Africa.

These are examples of the long-term vision, maybe decades away, that city and state officials have for a half-mile stretch of the Allens Avenue waterfront best known in recent years for strip clubs, zoning fights and failed redevelopment plans.

"A very small scrap operation and a series of dirt patches" is how Bill Fischer, spokesman for ProvPort Inc., describes the land his organization hopes to transform.

But first, Rhode Island voters would need to endorse the state's vision in November by approving the $20-million purchase of up to 25 acres of property of Allens Avenue waterfront to expand the city’s port.

"Baby steps" are what Chris Waterson, general manager of Waterson Terminal Services, calls the first phase of expanding the port his company operates.

Looked at another way, city and state leaders want ProvPort to do for Allens Avenue what the Quonset Development Corporation is doing for the abandoned former Quonset Point Navy base in North Kingstown: turn underutilized land into a trade and employment hub.

"ProvPort is not a household name in Rhode Island," Fischer said. "But this has been a very successful economic generator for the state, and we want to continue on that success. If we want to grow, it is not going to happen without additional land."

Some 1,700 people work at ProvPort, and the organization predicts the expansion would add another 300 jobs.

Not coincidentally, ProvPort has hitched its state-backed expansion plan to an even larger proposed state investment in Quonset, where officials are asking for a $50-million state bond to repair piers at the Port of Davisville. The two bonds will appear as a package and pass or fail together on the upcoming ballot.

Not everyone is convinced ProvPort should stretch down Allens Avenue.

"Moronic," Allens Avenue property owner Patrick Conley calls the idea of expanding ProvPort south of Thurbers Avenue. "To bring an industrial waterfront so close to the city and hospital district, where there might be questions of air pollution and toxins emanating from industrial activity, is foolish."

Conley's own plans to redevelop part of the area as a commercial and entertainment center were foiled years ago by the Providence City Council's insistence that Allens Avenue remain purely industrial.

But even previous supporters of a mixed-use waterfront, such as Council President Luis Aponte, are getting behind a ProvPort expansion.

"I think a reasonable person could say the [current] activity down there is not the highest and best use on the Providence waterfront," said Aponte, who along with Mayor Jorge Elorza worked on the expansion plan. "This proposal allows us to attract businesses that are not currently in the state ... and will provide jobs and an investment in this corridor."

What is ProvPort?

In 1994, facing a budget crisis, then-Mayor Vincent A. "Buddy" Cianci Jr. turned to the more than 100 acres of city-owned industrial land at Fields Point to raise cash.

With the City Council's approval, he sold the land, which included the sleepy Municipal Wharf, for $16.5 million to an entity controlled by California financier Ray Meador, who agreed to manage the port.

The deal utilized some financial sleight of hand. Meador formed a nonprofit holding company called ProvPort to possess the land, then lease the property to the city-controlled Providence Redevelopment Agency, which issued tax-free bonds to pay the city and subleased the land back to ProvPort.

The "sale" would last for only 30 years, and then ownership would revert to the city. Port revenues were pledged to pay off the bond.

The upshot of the deal, which has been extended through 2036, is substantial city control over the port through the nonprofit ProvPort, while risk and income flow through to the for-profit operator, which has been Waterson Terminal Services since the port's longtime stevedore company merged with Meador's Public Asset Management in 2007.

Two of the five voting members on the ProvPort board are appointed by the city. The PRA approves ProvPort’s budget and has an ex-officio spot on the board.

Meador, whose projects included arranging the financing for the ill-fated Wyatt Detention Center, in Central Falls, was not a marine trade expert, and the early years of ProvPort did not go well. By 2000, the city had chipped in $1.3 million to cover bond payments when port revenues came up short.

While he doesn't endorse the practice of mortgaging city land to plug budget shortfalls, Elorza's chief of staff, Brett Smiley, said the public-private partnership with Waterson is "advantageous" for the city, which doesn't want to run the port itself.

And now, headed for November's ballot, there's the $20-million bond proposal that would make the state a full partner in the operation. Here's how it would work:

An entity representing the state, probably the Rhode Island Commerce Corporation, would negotiate with Allens Avenue property owners to acquire at least 15 acres from some combination of seven parcels. The two parcels closest to ProvPort, one home to the embattled Rhode Island Recycled Metals scrap yard and the other owned by Cumberland Farms, are at the top of the list.

Then the state would enter into a long-term lease arrangement with ProvPort, so the nonprofit could store cargo on the land while marketing it to prospective tenants.

Finally, the state would enter into a revenue-sharing arrangement for the new land similar to the city's arrangement with ProvPort. And it would get a seat on the ProvPort board.

The city receives 6 percent of the port's gross revenue (before bond payments or any other expenses). It also receives property taxes on ProvPort parcels as if they were owned by a private company. The taxes are paid by ProvPort on parcels it has not leased and by leaseholders on land they occupy.

Initially, city officials had proposed to retain control of the newly acquired land, even though the state would be putting up the money to buy it. To compensate the state, ProvPort offered the state 8 percent of the revenue generated on the expansion parcels, with another 4 percent going to the city. The state would receive a projected $400,000 a year.

But state officials, especially House Speaker Nicholas Mattiello, balked at giving up ownership of the land, which brought negotiations to a standstill until the final week of the legislative session.

City leaders "re-thought their position and there were 10 days left in the [General Assembly] session ... that started an avalanche of vetting where they wanted [Commerce Secretary Stefan] Pryor involved and we worked over the weekend," Fischer said. "We weren’t trying to slip something into the budget in middle of night. Do I wish this happened in February? Yes."

In the end, the city's precarious fiscal position made self-financing the expansion untenable and ProvPort said adding major new debt would make it uncompetitive. So Elorza and Aponte agreed to state ownership of the port expansion.

With the ownership question settled, there were two main facets to the pitch that convinced Pryor and Mattiello that the state bond was a good idea.

One is that ProvPort's business has outgrown its home on Fields Point.

The state bond isn't intended to build any new wharves or docks, but provide more space for cargo storage in the short term and attract new tenants interested in building facilities in the longer term.

On a recent morning, Waterson pointed to Deepwater Wind turbine tower sections standing on one corner of the wharf and a pile of crushed limestone on another as an illustration of the tight quarters at the port. A new cement terminal is slated to open this summer, which will add more traffic to the area.

ProvPort leases land to nine tenants, whose businesses include cement, auto exports, chlorine manufacturing, salt, scrap metal and petroleum.

In 2015, the port handled 1.3 million tons of cargo. The top commodity passing through the port was salt, followed by scrap metal, cement, coal and caustic soda (an ingredient in chlorine).

Of the $7.42 million in gross revenue ProvPort generated in 2015, a little more than half of it, $3.46 million, came from lease payments, while $3.43 million came from fees for security, dockage and use of the wharf. Waterson paid $519,000 to ProvPort for use of the new federally funded harbor crane.

Then there is the long-term vision that, outlined in a report by consultants Vickerman & Associates, would encompass up to 60 acres and involve three new vessel berths along Allens Avenue.

That vision looks to take advantage of a long-theorized expansion in the East Coast shipping market driven by the June 26 opening of an expanded Panama Canal.

Port officials expect the arrival of a new group of larger ships at the biggest East Coast ports to force smaller ships out to smaller ports, such as Providence.

Of particular interest to ProvPort, and highlighted by the Vickerman study, is the opportunity to import perishable foods to Providence, such as fresh fruit, if the port develops cold-storage warehouses.

Rhode Island is only one of the states scrambling to get a piece of this potential market, which has also been part of the pitch for further investment at Quonset.

Asked whether the state's proposed expansions of both ports might lead to competition between them, Quonset spokesman David Preston said Davisville remains focused on auto imports and Providence is targeting other markets.

Could the joining of the ProvPort and Quonset bond issues on the final night of the General Assembly’s session jeopardize both proposals in November?

"I don’t think it changes anything," Preston said.  "It is a great opportunity for Rhode Island to upgrade not one but two ports."

Massachusetts has committed $600 million to port improvement, including the $113 million spent to build New Bedford's Marine Commerce Terminal. Connecticut is investing $700 million over several years to improve ports at Bridgeport, New London and New Haven.

"We examined the claim ... that the port [in Providence] is running out of space and found it to be credible,"  Pryor said about why he vouched for the bond question.

"We also examined the claim that there is a great deal of variability and volatility in the port economy globally in part due to the expansion of Panama Canal ... [and] we found these arguments to be well grounded in facts and credible," Pryor said. "Other jurisdictions are making much larger investments."

Finally, there is Allens Avenue itself, an environmentally challenged and increasingly unproductive gateway to the city that has been a battleground in a generation of mayoral campaigns.

Having excluded all but industrial uses, and seeing little private investment in those uses, the city finds state intervention an attractive option.

Allens Avenue "was a legitimate point of disagreement during mayor's race," Smiley said, referring to Elorza's campaign against Cianci, who supported a mix of uses there. "It should be supporting the [marine] economy. There is only one 40-foot [deep] channel in Rhode Island and it is here."

— panderson@providencejournal.com

(401) 277-7384

On Twitter: @PatrickAnderso_

question: What do city and state leaders want for Allens Avenue?

text: In fact, the city wants ProvPort to be involved, it's advantageous to them.

answer: City and state leaders want ProvPort to do for Allens Avenue what the Quonset Development Corporation is doing for the abandoned former Quonset  Point Navy base in North Kingstown: turn underutilize land into a trade and employment hub.

text: The answer should mention the proposed expansion.

text: It is omitted that they want to expand the port.

text: The answer could be clearer in its pronoun use.

text: It's omitted that the city and state leaders want to expand the port.

text: It's omitted that they also want to expand the port there.

text: The answer could be more specific about what ProvPort is.

text: It is omitted that they also want to get Allens Avenue ready for potential trade through the Panama canal.

answer: City and state leaders want ProvPort to do for Allens Avenue what the Quonset Development Corporation is doing for the abandoned former Quonset  Point Navy base in North Kingstown: turn underutilize land into a trade and employment hub.

answer: To turn underutilized land into a trade and employment hub.

text: The answer should mention ProvPort.

text: The answer should mention that the land is a half-mile stretch of the Allens Avenue waterfront.

text: The answer is too vague. It should mention ProvPort.

text: It is omitted that they want to expand ProvPort.

text: The answer should include that they want to expand the port.

text: It is omitted why they want to turn the land into a trade ieemployment hub.

text: The answer should include the role of ProvPort in the process. It should state that the city and state leaders want ProvPort to do for Allens Avenue what the Quonset Development Corporation is doing for the abandoned former Quonset Point Navy base in North Kingstown.

answer: For the development company to leave and port ownership to revert to the city.

text: The answer is incorrect.

text: This is incorrect.

text: This answer is completely incorrect.

text: The answer is wrong.

text: City officials are clamoring for the port to expand by taking on more land.

text: The answer is incorrect.

answer: For the development company to leave and port ownership to revert to the city.

text: The answer should mention that the state wants to expand the city's port.

text: The answer should mention that the state wants to turn underused land into a trade and employment hub

answer: To turn underutilized land into a trade and employment hub.


text:
Andreas Christensen played the full ninety minutes for Chelsea in their surprise FA Cup defeat at the hands of Bradford on Saturday. He did well regardless of the result, as he did in the League Cup tie at Shrewsbury earlier this season.

Remarkably though, he was only the second academy player to start an FA Cup tie against an opponent from the third tier or below in the last ten years at Chelsea. Scott Sinclair was the other in a fixture against Huddersfield towards the start of that decade, but nobody else has had so much as a sniff of a look. Ben Sahar, Michael Woods and a few others have had cameo substitute appearances whilst your experienced youngsters like Robert Huth and Kurt Zouma have been involved having graduated/never been a part of the academy, but that’s your lot.

And perhaps quite rightly too, for few teams can claim to match Chelsea’s record in the competition during that period. The ends justify the means but the stark realisation of the ending of a run by a team 51 places below the Blues in the English pyramid begs more than a few questions about the structure of the first team squad and the futility of perhaps even having an academy at all.

Jose Mourinho has rotated his team most heavily for domestic cup ties this season. He did so at home to Bolton and away to Shrewsbury in the League Cup and again at home to Watford in the FA Cup before doing so again this past weekend. On each occasion he watched as his secondary options toiled to get the job done. The defence creaks more often without the guiding hand of John Terry. The midfield is wide open without the unfathomably long reach of Nemanja Matic, and the attack – quite understandably – is not nearly as potent without Eden Hazard or Diego Costa.

This despite considerable investment in each department. Zouma will some day make a terrific starting centre-back but his partnership with the out-of-sorts Gary Cahill is inconsistent at best. The midfield lacks defensive nous if both Mikel and Matic are absent (admittedly a rare occurrence) and further forward both Mohamed Salah and Andre Schurrle have struggled to contribute whilst Loic Remy simply hasn’t been given the opportunities to do so.

In the wake of scraping past Shrewsbury in October, Mourinho revealed his frustration with his squad options, noting that he expected them to “to raise the level to create problems” and, in the absence of any such impression, “it (was) easy to choose my team for Saturday”. Now, nobody’s ready to throw the baby out with the bath water and cast the strugglers aside but, three months later, the same issues persist.

If players aren’t good enough, they’re typically replaced. The logistics of change _en masse_ during the January transfer window are troublesome at best so it’s entirely understandable to hold off on it until the summer, when a new group can be assembled, but in the mean time a big question hovers over the situation.

If they’re not getting it done, do they need more first-team minutes to play themselves into form or should Mourinho turn to his well-stocked pool of prospects?

The former doesn’t seem especially forthcoming. Chelsea have rotated their first-choice team less often than any notable contender at the top of the Premier League and they have done superbly to manage the physical demands of the campaign on the most important players. Not nearly enough credit has been given to the coaching and medical department for what may yet prove the single-most important issue in the title race, but it hasn’t left much room for others to get a look in.

If they’re not going to get to play as often as is required, Mourinho runs the risk of below-par performances like the Bradford debacle. The short-term alternative is to entrust a handful of youngsters with more meaningful opportunities such as the one afforded to Christensen, but – even at their own apparent cost – this has never been likely, as the statistic of the last ten years we started out with shows.

Mikel’s premature departure from the fray with a head injury posed a conundrum for Mourinho as to how to cover his shielding presence in front of the back four. Amongst his substitutes he had Nathan Aké, Ruben Loftus-Cheek and Cesc Fabregas. Obviously and predictably he opted for the latter despite Aké being in the first team squad specifically to provide depth and cover in that role, but the Dutchman watched on in his winter coat as the axis of Fabregas and Ramires proceeded to help contribute to a most stunning collapse.

You might say he was erring on the safe and therefore correct side by opting for world-class experience over the inconsistency of youth, and by playing to win rather than to not lose he was being aggressive. You might also say he failed to recognise that neither player has impressed in a defensive capacity at any point in their Chelsea careers and that the usually pragmatic boss was caught out tactically as a result. Your perspective determines your view of the situation.

And what of Aké? Regularly praised for his attitude, his training and his displays when on the pitch by everyone that matters, he wasn’t trusted to get the job done against League One opposition. With absolutely no disrespect intended to what is a very good Bradford team, if he’s not going to play then, when exactly will he play?

Indeed, when will anyone? Debuts have come for six academy players in Mourinho’s second era but only Christensen has made a second appearance, and that came this weekend. Thirty-odd players flung far and wide across the globe are vying for attention from Eddie Newton and Steve Holland in the vein hope of getting into Mourinho’s group as the club appears firmly committed to the notion that prospects can only be properly evaluated around the age of 22 and with significant first-team football to their name elsewhere.

It’s all well and good using that as a baseline to appraise the readiness of your produce but what if it’s a method that has been proven almost a complete failure? Supporters of the theory will point out that scarce few of those who have come and gone are holding down a place at a club of Chelsea’s calibre and they’d be right, but it misses the point. Players go out hungry to experience the adult game and are desperately keen to impress. More often than not they do, but the pathway doesn’t exist upon their return.

They go out again, and often again and again. Each and every time they return to find the door shut, they lose a little motivation and their development stagnates just a little more. Expecting a youngster to overcome disappointment and strive even harder to succeed is one thing, but asking them to persist with it for five years of what will be a limited career is plainly unfair.

Ryan Bertrand is still a Chelsea player; he’ll be 26 at the start of next season. He took in seven loans before getting the most serious look of any Blues youngster of his era. He played in and won a Champions League Final. He added versatility and consistency to the squad without ever looking exceptionally good or bad. He won England caps. And still he watched on as a cool £20m was spent on Filipe Luis in the summer, effectively ending his Chelsea career.

If he didn’t stand a chance throughout his mid-twenties despite answering near enough every question asked of him, who does? The standard required at Chelsea is as high as anywhere in the world and there can be no doubt that the utmost demands must be made of potential squad players, but if you don’t give them the chances, will you ever truly know or are you playing the percentages knowing that there’s an expensive safety net of a signing around the corner if needed?

Would Chelsea still be in the FA Cup if Aké had been preferred to Fabregas and kept the defence protected? Would they have scored more goals if Jeremie Boga were selected ahead of Salah? The answers to those questions aren’t important but the bigger picture certainly is. Chelsea have spent most of the last two years atop both Under-18 and Under-21 tables domestically whilst performing as well as anyone in continental competition at every relevant age level.

Those on loan have contributed to all manner of successes from the Champions League Final all the way down to the Isthmian Premier League playoffs and in excess of 120 goals last season, with nearly 50 this. The majority of them answer the call at every turn and the picture never changes. Perhaps it shouldn’t either; with the resources available and the talent able to be procured for immediate return, and the very visible demands of the job, it’s easy to go out and replenish the squad in weak areas like that. It’s easy and so everybody does it.

Youth development isn’t easy; it never is. It’s easy to talk a good game and say that blame can be directly attributed if a Baker, a Brown or a Loftus-Cheek never make it to international football. It’s easy not to care about that when looking back on the most successful managerial career of a generation. It’s a lot harder to put your trust and your job security in a project and wait for it to come to fruition, even if you’re working with the finest available resources of their type.

The proof will ultimately be in the pudding and it certainly won’t come overnight, but the historical signs do not point towards a happy ending to this story. There were two Chelsea academy graduates celebrating on the Stamford Bridge pitch at full time on Saturday but they were both clad in purple and amber. Billy Knott and Filipe Morais are just two of hundreds who had to adjust their dreams after moving on from academy football and at least they got their day in the sun, albeit in unlikely circumstances. How many others will have to settle for that instead of _the_ dream?

question: What does the text say about Andreas Christensen?

text: "Bradbury" - is incorrect and should be spelled as "Bradford"

text: "Shrewsburg" - is incorrect and should be spelled "Shrewsbury"

answer: Andreas Christensen is only the second Chelsea Academy player to start an FA Cup tie against an opponent from the third tier or below in the last ten years at Chelsea. He played the full ninety minutes for the club in their surprise FA Cup defeat at the hands of Bradbury. Christensen did well regardless of the result, just like he did in the League Cup tie at Shrewsburg earlier in the season. He was one of the few academy youngsters who was afforded meaningful minutes and the only one in Mourinho's era who has made a second appearance.

text: The answer should mention that Christensen is a defender.

text: The answer should mention that Christensen is a center-back.

text: Bradford, not Bradbury

text: "Bradbury" - correct the spelling to "Bradford"

text: "Shrewsburg" - there is no such thing as Shrewsburg, change it to "Shrewsbury"

answer: Andreas Christensen is only the second Chelsea Academy player to start an FA Cup tie against an opponent from the third tier or below in the last ten years at Chelsea. He played the full ninety minutes for the club in their surprise FA Cup defeat at the hands of Bradford. Christensen did well regardless of the result, just like he did in the League Cup tie at Shrewsbury earlier in the season. He was one of the few academy youngsters who was afforded meaningful minutes and the only one in Mourinho's era who has made a second appearance.

answer: Andreas Christensen is only the second Chelsea Academy player to start an FA Cup tie against an opponent from the third tier or below in the last ten years at Chelsea. He played the full ninety minutes for the club in their surprise FA Cup defeat at the hands of Bradford. Christensen did well regardless of the result, just like he did in the League Cup tie at Shrewsbury earlier in the season. He was one of the few academy youngsters who was afforded meaningful minutes and the only one in Mourinho's era who has made a second appearance.

text: It is omitted that Chelsea have rotated their first-choice team less often than any notable contender at the top of the Premier League and they have done superbly to manage the physical demands of the campaign on the most important players. Not nearly enough credit has been given to the coaching and medical department for what may yet prove the single-most important issue in the title race, but it hasn’t left much room for others to get a look in.

text: The answer should mention that Chelsea is considering giving more first-team minutes to players who are not performing well.

text: The answer omits that Chelsea lost the game due to the absence of John Terry, Nemanja Matic, and Eden Hazard.

text: It's omitted that Christensen will some day make a terrific starting center-back.

answer: Andreas Christensen is an academy player who started an FA Cup against Bradford. He's only the second academy player to start in ten years. He played the full ninety minutes and did well. He also did well in the League Cup tie at Shrewsbury earlier this season.

text: The answer should mention that Christensen is a Chelsea player.

text: The answer should mention that Chelsea lost the match.

text: The answer doesn't mention which club Christensen plays for.

text: Correct ten years of FA Cup play (fifth sentence)

answer: Andreas Christensen is an academy player who started an FA Cup against Bradford. He's only the second academy player to start in ten years. He played the full ninety minutes and did well. He also did well in the League Cup tie at Shrewsbury earlier this season.

text: Specify that he plays for Chelsea.


text:
_AN: Born from a conversation with Schattengestalt, this is just a bit out there. Enjoy it if you will. Not beta'd unless Yen or someone else lets me know in a PM what the issues are.
_

_Ree_

_Wanted: Head of Hufflepuff House_

Albus Dumbledore settled back in his seat, his gaze drifting over his professors. For a moment he contemplated Severus Snape, his youngest professor, for the position that had just opened. True, Severus had only been teaching for three years, but the Potions Master had shown his ability to work under the worst circumstances. Hard work would be one of the main characteristics that would be needed to fill the position; to toil under any circumstance and to be loyal would also be welcome ones. Severus had shown all three of those traits.

It had happened in Severus' first year, the year that Voldemort was defeated. When the aurors had come to arrest his professor, Severus had collected his marking along with his writing supplies and had calmly walked out of Hogwarts. _'When they asked if he thought he could really do any writing while the Dementors were nearby, he had looked them in the eye and told them that fear wouldn't change his marking.'_

At Severus' trial Dumbledore had been surprised when an auror handed him a packet of marked essays. It was the way Severus had gracefully accepted being incarcerated and that he had insisted on completing his marking coupled with the quiet, respectful way he had sat chained into the prisoner's chair that had made Albus' task of freeing his professor that much simpler. Even Malfoy had sneered and scolded the Wizengamot. _'I was able to convince them Severus was a spy, but the thing that won them over to the idea that he was loyal to the side of the Light was the way that he accepted the possibility of punishment. They took it as a show of remorse, of understanding consequences of actions that they could not, or would not, believe that a loyal Death Eater could feel. So, they released him.'_

"We have one last thing that needs to be handled." Albus ran a hand down his beard. "As you can see, Professor Sprout was not able to join us. Due to a family emergency, she will be unable to teach this school year. Professor Anthony Burl has agreed to take over her Herbology course, but will not be able to take on her Head of House duties. Anyone who wishes to take over those for this year, please leave a missive on my desk by tomorrow."

Conversation buzzed around the table, most discussing what the possible situations could be that was keeping Pomona away, the rest centred around who should be taking over her House.

Albus waited a few minutes before continuing. "One more thing, I need any order changes by the morning. We are now done. Enjoy your afternoon."

§§§§

Severus double checked the potions supply closets against his last year inventory sheets. When they checked out, he wrote up the list of needed supplies and headed off to deliver the list to Dumbledore.

"Burning Feathers." The gargoyle moved, and Severus passed through while attempting to forget just what that particular sweet tasted like. The door into the Headmaster's office opened as he reached it. For a moment he thought that Dumbledore knew he was there, but Archibald Griffith, the Ancient Runes Professor, stepped out and nodded to him as he left. Returning the greeting, Severus walked into the office, his list in hand.

"Headmaster, here are my order changes." Severus held out a parchment scroll, which Dumbledore accepted and put on a stack. Turning on his heel, he prepared to leave.

"Severus, if you would wait a moment." Albus let a small smile out as the young man faced him, his exasperation only momentarily visible on his face before he schooled it. "I would like you to apply for the Head of Hufflepuff position."

It was the knowledge that he would lose his chance of Severus agreeing that kept back Albus' laughter at the shocked expression that currently covered the Potions Master's face.

Severus folded his arms, his eyes narrowing. "What? Me? Dumbledore, I was in Slytherin. Surely you remember that."

Albus closed his office door and leaned against it. "I am aware of that. Professor Griffith just informed me that he will not be returning next year. I would like you to be replace him as the Head of Slytherin, but there is no way I can give that position to someone with as little experience as you have. If you spent this year as a Head of House, then I could easily move you over to the Slytherin Head of House position next year."

Albus waited while Severus thought through his offer. Even though he was sad that Griffith was leaving, he was pleased that he had this piece of leverage to get Severus to think about taking the position.

"I will consider it, sir." Severus walked towards the door. He was glad when Dumbledore moved, opening the door as he did so.

Albus watched as the man walked away, deep in thought. "Please let me know tomorrow morning, Severus."

§§§§

'_What would I get out of being a Head of House?'_

That question had been bouncing about in Severus' head since he had left the Headmaster's office. It seemed to be echoing off the stone walls, rebounding off the ceiling and floors, bouncing down the stairs as he walked down them, and even the portraits seemed to be murmuring it as he passed them on his way to his laboratory. No matter how much he heard the question, an answer never came. What was worse was that he was sure he would be a bad Head of House.

'_The Head of House is supposed to be a parental figure. Taking care of those students sorted into their group … their family. I did not have a good example of a parental figure, and I never warmed up enough to Slughorn to learn from him how to complete the task. It would be foolish of me to even contemplate taking this on. Especially for a house I am not even a former member of. I doubt I would be a good replacement for Griffith next year.'_

Pushing the matter out of his mind, Severus entered his laboratory, and checking the list of potions that Madame Pomfrey needed, he noticed he had an entire evening of brewing. This was not something that would change. Potions Masters were too busy to handle being the Head of House. Someone else would take up the open position, not only this year's, but next year's as well. There were others far more qualified than him. Others that at least could show they cared. Pushing all thoughts of Head of Houses and Headmasters out of his mind once again, he settled in to start brewing.

Hours later, Severus arranged the vials and flasks of the needed potions. His fingers ghosted over the multicoloured containers with pleasure. This is what he excelled at. His potions were the only ones to receive and understand his caring. They didn't demand overt displays; they didn't need to be reassured. No, they glowed and sparkled in their containers content that he made them. _'Children would not understand. They would demand more attention no matter which house they were part of. They would deserve it as well.'_

A sigh escaped him as he started cleaning up. It wasn't until he was elbow deep in sudsy water scrubbing the worst cauldron that a new thought entered his mind. _'Why does Dumbledore want me to be the Head of Hufflepuff?'_

The question turned over and answers surfaced with each scrubbing motion.

'_He wants someone that he trusts.'_ Severus dismissed that idea fast. He didn't doubt Dumbledore trusted him, but he didn't think it was with children. The man had called him on the carpet more than once about his teaching persona.

'_He doesn't think the others have time to take this task on and do it right.'_ That was completely out there. He had more to do with brewing along with his other teaching responsibilities than the others who were not already a Head of House.

'_So, why does Dumbledore want me to take this position? Can it truly be because he wants me to be the Head of Slytherin house next year? Why would he want me there? It would put me in a position of power over the children of my fellow Death Eaters.'_ His eyes widened slightly and his hands stopped moving. That was it. He would have an influence on those children. The other Death Eaters would know he was a spy, Dumbledore's spy, and their children would as well. They would see that there might be a different path besides following their parents' footsteps. _'Dumbledore insists the Dark Lord is not truly gone. Maybe he wants me to show those children they do not have to be good little followers, that they can learn to think for themselves – hopefully before they are marked beyond redemption.'_

Rinsing out the cauldron, he moved to the next one while his mind churned over that idea. _'If I could influence them, maybe … just maybe it would be worth attempting to be a Head of House.'_

Scrubbing the sludge out of his smallest cauldron, Severus tried to imagine how he could be an effective Head of House.

§§§§

The parchment on his desk was still blank. Severus held his quill in his hand, the ink darkening its tip, as he contemplated what to write. The only words that were coming to mind, the only reason he could think of for the Headmaster to accept him as the Head of Hufflepuff, was that Albus Dumbledore had requested he do so.

All last night he had pondered how he could become worthy of the position. How he could show he could be trusted with children directly under his care, to be the person for them to go to if they had problems. Not a single thought had come to him. Not one plan. All that kept playing through his mind was he could not be like his parents, he could not be like Slughorn – that man had been good for a select group of the students in Slytherin but not all. He wanted to be like Dumbledore, but not exactly – there was a time or two in his memory where the Headmaster did not have his best interest at heart. So, he was left with a blank parchment, staring at it, wishing to take Dumbledore up on his offer, but having no clue how to do so, much less write out that he did.

Finally, the quill lowered and Severus wrote the only thing he was capable of. _I would appreciate the chance to become the temporary Head of Hufflepuff. I would do my best to help each child succeed._

As he walked the missive to the Headmaster's office, Severus decided if Dumbledore accepted him, he would talk to McGonagall, Flitwick and Griffith about how they worked with their houses. It would give him a starting point.

§§§§

Albus looked at the stack of parchments that littered his desk. One was letters that needed to be replied to, another was Ministry and Board messages and notes, and another was the inner school related paperwork. The one that held his attention was the small stack sitting right in the centre. These were the volunteers for the Head of House position.

Picking up the top one, he noticed that it was Septima Vector who offered her services. Scanning through her letter, Albus could see she would be a good replacement, but wondered if she would be willing to move into the dungeon to be near the dormitory. Albus knew that she had never cared for that level, preferring to be on the seventh floor. The third floor was her other preferred floor, which was where her current sleeping quarters were. The Arithmancer did not care for negative numbers, and that was what the floor below the ground level represented.

Setting her letter aside, Albus picked up the only other one there. _'Please, let this be Severus.'_

Breaking the seal, he unrolled the parchment and a small smile curved his lips. It was written in Severus' hand writing. It took him no time to read the two sentences, but the second one was all he needed to see. Severus would work to see the students succeed, and next year, he would be able to have a Head of Slytherin that would understand that house better than anyone had in years.

Albus knew the Slytherin house was facing dark days, worse than any living wizard could remember. Ever since the end of the war, people saw those who entered it as dark wizards and would possible punish them just for being Slytherin. Severus would understand what was happening, and would be able to help those children hold their head up, just as he, himself, had learned to. He would also guard their backs and hopefully help to keep some of them out of Voldemort's grip when he came back.

Letting the parchment roll back up, he sat it on top of Vector's. He would talk to them both after breakfast to let them know what his decision was.

question: What does the story say about Severus' character?

human_deceptive_answer: Severus is ambitious and greedy.

text: It is not implied he is ambitious and greedy. His motivation is to help students.

answer: Severus is described by Albus as someone who works under the worst circumstances, is loyal and hardworking. Severus was able to calm a situation that almost got him arrested for his crimes by telling the aurors things like he knew he could do his teaching duties well even with a Dementor nearby, and that he accepted the punishment for his crimes which showed remorse and led to his release. He was also the main target for Voldemort in his first year, which added to his already extensive integrity and diligence.

text: The response includes extraneous information not useful for the task.

text: The last sentence is not supported by the text.

text: The story doesn't say he was the main target of Voldemort.

text: The response should include that Severus is also thoughtful and wants to help the children of Slytherin by teaching them to think for themselves.

text: He was the target of the aurors, not Voldemort

answer: He has shown his ability to work under the worst circumstances. Fear does not affect his grading. He is a hard worker and loyal to the side of the Light.

text: The answer omits that Severus is a Potions Master.

text: The answer omits that Severus is a Potions Master and a professor at Hogwarts.

text: He is also a Potions Master.

text: The answer omits Severus' reluctance to be a Head of House.

text: The answer omits that Severus is modest about his own capabilities and is also not sure he could be a good Head of House because he did not have a good example of a parental figure.

text: It is omitted that Snape is humble, and he has no idea why Dumbledore would choose him to be a head of house.

answer: He has shown his ability to work under the worst circumstances. Fear does not affect his grading. He is a hard worker and loyal to the side of the Light.

text: The second sentence needs a little clarification, especially the part about grading. It must be clear whose grading is being discussed - Severus' or his students'.

answer: Severus is ambitious and greedy.

text: The story does not say this.

text: This is not an accurate description of Severus' character.

text: The response is incorrect. Severus is not ambitious or greedy.

text: This is not stated in the text.

text: The story does not say this about Severus.

text: This is not evidenced in the text and should be omitted.

text: The story doesn't really say anything about Severus' character.

text: Severus is described as calm and loyal, not ambitious or greedy. There is also evidence that he is reluctant in this role. He is also hardworking.

answer: Severus is described by Albus as someone who works under the worst circumstances, is loyal and hardworking. Severus was able to calm a situation that almost got him arrested for his crimes by telling the aurors things like he knew he could do his teaching duties well even with a Dementor nearby, and that he accepted the punishment for his crimes which showed remorse and led to his release. He was also the main target for Voldemort in his first year, which added to his already extensive integrity and diligence.

text: The response includes extraneous information about being Voldemort's main target, which is not useful for the task.

answer: Severus is ambitious and greedy.

text: The answer should mention that Severus is able to work under the worst circumstances.

text: The answer should mention that Severus is also loyal.

text: It is unattested that he is greedy.


text:
  Executive Summary

  Social Security benefits first became partially taxable in 1983, and the rule was expanded in 1993 to its current form. As the rules stand now, rising income can subject 50% or even 85% of Social Security benefits to taxation, until a maximum of 85% of all Social Security benefits are included in income for tax purposes.

  The reason the taxability of Social Security matters is not just that it raises a client’s tax burden in the aggregate, but that it can boost a client’s marginal tax rate far above the tax bracket alone; those in the 15% tax bracket may actually face marginal rates of 22.5% to 27.75%, and those in the 25% tax bracket can see marginal tax rates spike as high as 46.25%!

  Fortunately, this rate eventually reaches a cap – when the maximum amount of Social Security benefits are being taxed – and the client’s tax rate returns to normal. Nonetheless, while clients are going through the income levels where Social Security phases in – which can begin with as little as $25,000 of income for individuals – tax rates rise high enough that more proactive tax planning, from Roth conversions to the use of annuities and asset location strategies, becomes crucial to manage a client’s overall tax exposure!

[Michael Kitces]

Michael Kitces is Head of Planning Strategy at Buckingham Wealth Partners, a turnkey wealth management services provider supporting thousands of independent financial advisors.

In addition, he is a co-founder of the XY Planning Network, AdvicePay, fpPathfinder, and New Planner Recruiting, the former Practitioner Editor of the Journal of Financial Planning, the host of the _Financial Advisor Success_ podcast, and the publisher of the popular financial planning industry blog _Nerd’s Eye View_ through his website Kitces.com, dedicated to advancing knowledge in financial planning. In 2010, Michael was recognized with one of the FPA’s “Heart of Financial Planning” awards for his dedication and work in advancing the profession.

How Social Security Benefits Are Taxed – Calculating Provisional Income

In order to determine the taxability of Social Security benefits, it’s first necessary to calculate “provisional income” – a measurement of income used specifically for these purposes. Provisional income is calculated as your total income from taxable sources (essentially the net amounts included on the front page of your tax return in calculating Adjusted Gross Income), _plus_ any tax-exempt interest (i.e., from municipal bonds) and excluded foreign income, _plus_ one half of your Social Security benefits. If this total exceeds $25,000 for individuals ($32,000 for married couples), then 50% of the excess is the amount of Social Security benefits that must be included in income. If provisional income exceeds $34,000 for individuals ($44,000 for married couples), then 85% of the excess amount is included in income. (Notably, if provisional income exceeds the 85% threshold amount, it must have already surpassed the 50% threshold amount, and there are some additional calculations to coordinate between the two, until a maximum of 85% of all Social Security benefits become taxable.) Some examples may help to illustrate:

  _Example 1._ Jeremy and Martha have an AGI of $28,000 (and no tax-exempt or foreign income), and receive combined Social Security benefits of $14,000. As a result, their provisional income is $28,000 + $7,000 (half of Social Security benefits) = $35,000, which is $3,000 above the $32,000 threshold. This means that 50% x $3,000 = $1,500 of their Social Security benefits are subject to taxation, which ultimately increases their AGI to $28,000 + $1,500 = $29,500.

  _Example 2._ Donald and Sarah have an AGI of $44,000 and receive combined Social Security benefits of $24,000. As a result, their provisional income is $44,000 + $12,000 = $56,000, which is $12,000 above the upper $44,000 threshold. This means that $16,200 of benefits are subject to taxation (which is technically 50% of the amount from $32,000 to $44,000 plus 85% of the excess above $44,000), which ultimately increases their AGI to $44,000 + $16,200 = $60,200.

  _Example 3._ Paul and Megan have an AGI of $58,000 and receive combined Social Security benefits of $24,000. As a result, their provisional income is $58,000 + $12,000 = $70,000, which is $26,000 above the upper $44,000 threshold. This means that $20,400 of benefits are subject to taxation (which is the maximum 85% of the $26,000 excess above the upper threshold, capped out at 85% of their total Social Security benefits), which ultimately increases their AGI to $58,000 + $20,400 = $78,400.

The bottom line: as income rises, more Social Security benefits are subject to taxation, until eventually a maximum of 85% of all benefits are included in income for tax purposes!

How Social Security Taxation Boosts The Marginal Tax Rate

Because the formulas to determine the amount of Social Security benefits to include in income are themselves based on income, the net result is that the inclusion of Social Security functions like a surtax on income while it is phasing in. And because of the high percentage of Social Security benefits that become taxable as income rises, the effect can be significant.

  _Example 1b._ Continuing the earlier example of Jeremy and Martha, if the couple decides to take another $1,000 out of their IRA, this will increase their AGI by $1,000 to $29,000. As a result, it will also increase their provisional income by $1,000, which leaves them $4,000 above the threshold, resulting in $2,000 of their Social Security benefits being taxable. In the end, this means Jeremy and Martha end out with a total AGI of $31,000… their AGI increased by $1,500 even though they only took out a $1,000 IRA withdrawal due to the taxation of Social Security benefits! If the couple is subject to the 15% tax bracket, their additional tax liability on $1,500 of income is $225, which equates to a marginal tax rate of $225 (additional taxes) / $1,000 (additional income) = 22.5%. In other words, even though the couple is in the 15% tax bracket, their $1,000 IRA withdrawal is subject to a 22.5% marginal tax rate due to the formulas triggering taxation of Social Security benefits!

  _Example 2b._ Continuing the earlier example of Donald and Sarah, if they decide to take out another $1,000 from their IRA, their provisional income will rise to $57,000, and another $1,000 x 85% = $850 of Social Security benefits will be subject to taxation. This increases their AGI by $1,850, which leads to $277.50 of additional taxes. The end result: Donald and Sarah face a $277.50 / $1,000 = 27.75% marginal tax rate even though they’re in “just” the 15% tax bracket, due to their greater income triggering taxation of additional Social Security benefits at 85 cents on the dollar!

  _Example 3b._ Continuing the earlier example of Paul and Megan, if they decide to take out another $1,000 from their IRA, their provisional income will increase to $71,000. However, since they are already capped at 85% of their maximum Social Security benefits being subject to taxation, their AGI simply increases to $59,000 + $20,400 = $79,400. In other words, because the maximum amount of Social Security benefits were already subject to taxation, another $1,000 of income simply increases their AGI by… $1,000! Assuming the couple is subject to the 15% tax bracket (which they should be after personal exemptions and itemized deductions), the additional taxes on $1,000 of income will be $150, which means their 15% tax bracket really _does_ mean a 15% marginal tax rate!

Notably, the net result of these formulas is that while 50% of Social Security benefits are being phased in, the marginal tax rate is essentially boosted by 50%, from 15% to 22.5%. For those whose income exceeds the upper threshold, the marginal tax rate is boosted by extra 85%, from 15% to 27.75%! This essentially results in a tax bracket “bubble” that occurs as Social Security benefits are being phased in, until the maximum phase-in is reached and the client’s tax rate returns his/her normal tax bracket again.
For individual clients, the effect can be even more severe, because the taxation of Social Security benefits potentially overlaps not just the 15% tax bracket, but the 25% tax bracket (which starts at “only” $36,250 for individuals). As a result, individual clients face a potential tax rate boost from 25% to 46.25%!

  Harry is an individual with $36,000 of income but a hefty $22,000/year of Social Security benefits. His Social Security provisional income is $36,000 + $11,000 = $47,000, which is $13,000 over the upper threshold for individuals. As a result, $15,550 of his Social Security benefits are subject to taxation (which is 50% of the amount from $25,000 to $34,000, plus 85% of the excess of provisional income above the $34,000 threshold), which puts his AGI at $51,550. Even after a standard deduction and one personal exemption, Harry’s taxable income would be $51,550 – $6,100 – $3,900 = $41,550, which places him in the 25% tax bracket.

  If Harry now takes an additional $1,000 from his IRA, his provisional income increases to $48,000, his taxable Social Security benefits increase to $16,400, and his AGI rises to $53,400. The net result: Harry’s AGI increased by $1,850 for “just” a $1,000 IRA withdrawal, and with a 25% tax bracket his liability will be $1,850 x 25% = $462.50, which equates to a whopping $462.50 / $1,000 = 46.25% marginal tax rate!

In practice, it takes a unique combination of income and Social Security benefits to face this 46.25% marginal tax rate, although it is possible; due to how the tax brackets line up with the Social Security taxability thresholds, it’s more common for individuals than married couples (the latter generally don’t see this 46.25% marginal tax rate unless they are slowly phasing in a very large pool of combined Social Security benefits). And because the tax brackets are indexed for inflation while Social Security benefits are not, the overlap of 85% Social Security benefits inclusion and the 25% tax bracket is actually declining over time (as the 10% and 15% brackets widen slightly each year). Nonetheless, the fact remains that the phase-in of Social Security benefits can result in surprisingly high marginal tax rates for clients with relatively “modest” income levels – as even a 15% tax bracket can be boosted up to 27.75%!

Planning Around The Taxability Of Social Security Benefits

Planning strategies should be done based on marginal tax rates, which means the leaps in marginal tax rates from including Social Security benefits can and should be a material factor in planning – especially since the rates have the greatest impact on those whose income is relatively modest and may not realize they are exposed to 27.75% (or even 46.25%!) marginal tax rates when they “thought” they were in just the 15% or 25% tax brackets.

For many clients, though, the rates are at least partially unavoidable. In many situations, there simply is not enough income flexibility to spread income out to stay below the thresholds. Although notably, for some clients, the best thing to do is to actually accelerate income and lump it together; after all, additional income _beyond_ the point that the maximum 85% of Social Security benefits are taxable is subject to only a 15% (or 25%) tax bracket, which is far better than leaving the income until next year when it may be taxed at 27.75% (or 46.25%) due to the phase-in of Social Security benefits. In fact, in some cases it might even be worthwhile to trigger a bit of additional Social Security benefits taxation just to _reach_ the cap and then add _more_ income beyond it at a current tax bracket!

In other situations, the best thing to do may be managing income earlier to avoid exposure in the later years. For instance, Roth conversions before a client starts Social Security benefits can leave a more flexible pool of money to draw upon in the later years – not to mention avoiding RMDs – allowing the client to avoid 22.5%, 27.75%, or 46.25% marginal tax rates down the road. Of course, the caveat for Roth conversions is still not to do too much at once, driving up the current tax rate to an untenable level, as the primary benefit of Roth conversions is still to do them when current rates are lower than future rates! Nonetheless, if the reality is that future tax rates will be 22.5%, 27.75%, or greater, then doing partial Roth conversions to fill the lower tax brackets now to avoid those higher marginal rates in the future is certainly a good deal. And alternatively, some clients who currently face these rates might still do partial Roth conversions getting through the taxability of Social Security benefits, so they can do additional Roth conversions that year above the Social Security taxability cap at favorable tax rates to further reduce exposure down the road.

Tax deferral strategies can also be appealing to manage Social-Security-triggered higher marginal tax rates. This might not only include just continuing to maintain and stretch tax-deferred IRAs (to the extent they’re not converted), but also the use of non-qualified fixed or variable annuities to defer income; while tax-deferral doesn’t eliminate exposure to the effect entirely, it’s nonetheless true that tax deferral itself is worth a whole lot more when the client’s marginal tax rate is so high! Similarly, effective asset location strategies to shelter the most high-income tax-inefficient assets also become more important where client marginal tax rates are so high.
On the other hand, it’s notable that strategies like investing in tax-free income to avoid high Social-Security-taxation marginal rates does not work, since municipal bond income is itself included in provisional income! The end result is that while the bonds themselves still wouldn’t be taxable, they would still face a 7.5% – 12.75% marginal tax rate (for those in the 15% tax bracket) as 50% or 85% of Social Security benefits become subject to taxation. Similarly, the impact can also boost the marginal tax rate for capital gains, which may enjoy a 0% tax rate for those in the bottom tax brackets, but nonetheless increase AGI and provisional income and therefore indirectly trigger the taxation of Social Security benefits.

Unfortunately, the reality is that no two clients will be exactly the same for their exposure to higher marginal tax rates from the taxability of Social Security benefits, because the exact scope varies depending on both the nature of their taxable income and the total amount of their Social Security benefits that may be subject to taxation in the first place. For some clients with smaller benefit payments, the impact is fairly limited; for others with a very large pool of payments, the effect can continue over a much wider range of income and spanning across not just the 15% tax bracket (with 27.75% marginal rates) but the 25% bracket (with 46.25% marginal rates). Ultimately, all clients will cap their exposure when the maximum 85% of Social Security benefits are being taxed, but the exact level of this cap itself will vary depending on the amount of Social Security being received. Which means in the end, the analysis must be done on a client by client basis… but with potential 46.25% marginal tax rates, it’s worth the effort!

question: What does the text say about Social Security?

text: The text does mention Social Security.

answer: Social Security benefits first became partially taxable in 1983, and the rule was expanded in 1993 to its current form. As the rules stand now, rising income can subject 50% or even 85% of Social Security benefits to taxation, until a maximum of 85% of all Social Security benefits are included in income for tax purposes. The reason the taxability of Social Security matters is not just that it raises a client’s tax burden in the aggregate, but that it can boost a client’s marginal tax rate far above the tax bracket alone.

text: It's omitted that the rate eventually reaches a cap when the maximum amount of Social Security benefits are being taxed, and the client's tax rate returns to normal,

text: It's omitted that the article describes how Social Security benefits are taxed, and discusses how to plan around the taxability of Social Security benefits

answer: No answer

text: The answer should mention the taxability of Social Security.

text: The answer is incorrect. The text says that Social Security benefits first became partially taxable in 1983, and the rule was expanded in 1993 to its current form. As the rules stand now, rising income can subject 50% or even 85% of Social Security benefits to taxation, until a maximum of 85% of all Social Security benefits are included in income for tax purposes.

text: This is not an accurate response to the question.

text: The response is incorrect.

answer: Social Security benefits first became partially taxable in 1983, and the rule was expanded in 1993 to its current form. As the rules stand now, rising income can subject 50% or even 85% of Social Security benefits to taxation, until a maximum of 85% of all Social Security benefits are included in income for tax purposes. The reason the taxability of Social Security matters is not just that it raises a client’s tax burden in the aggregate, but that it can boost a client’s marginal tax rate far above the tax bracket alone.

text: The answer should mention the provisional income calculation.

text: The answer should mention the provisional income.

text: The answer should mention the provision for calculating provisional income.

text: "As the rules stand now" - is redundant and should be removed.

text: Note how this affects marginal tax rates: those in the 15% tax bracket may actually face marginal rates of 22.5% to 27.75%, and those in the 25% tax bracket can see marginal tax rates spike as high as 46.25%

answer: No answer

text: The article is about the taxation of Social Security benefits and so there is a lot said about Social Security

answer: Social Security benefits first became partially taxable in 1983. As the rules stand now, rising income can subject 50% or even 85% of Social Security benefits to taxation, until a maximum of 85% of all Social Security benefits are included in income for tax purposes.