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GRID:
	~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ p ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 
	a p p e l l a t e j u r i s d i c t i o n ~ 
	~ ~ ~ ~ ~ ~ s ~ ~ ~ ~ o ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 
	~ ~ ~ ~ ~ ~ s ~ ~ ~ ~ p r e c e d e n t ~ ~ 
	~ p ~ ~ ~ ~ e ~ c ~ ~ e ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ 
	~ r ~ ~ ~ ~ s ~ r e g r e s s i v e t a x ~ 
	~ o ~ ~ ~ ~ s ~ i ~ ~ t ~ ~ ~ n ~ ~ ~ ~ ~ ~ 
	~ g ~ ~ u ~ m ~ m ~ ~ y ~ ~ ~ h ~ ~ ~ ~ ~ ~ 
	~ r ~ ~ r ~ e ~ m ~ ~ t ~ ~ ~ e ~ ~ ~ ~ ~ ~ 
	~ e ~ ~ b ~ n ~ i ~ ~ a ~ ~ ~ r ~ ~ ~ ~ ~ ~ 
	~ s ~ ~ a ~ t ~ n ~ ~ x ~ ~ c i v i l l a w 
	~ s ~ ~ n ~ ~ ~ a ~ ~ ~ ~ ~ ~ t ~ ~ ~ ~ ~ ~ 
	~ i ~ ~ i ~ ~ ~ l ~ ~ ~ ~ ~ s a l e s t a x 
	~ v ~ ~ z ~ ~ ~ l ~ ~ ~ ~ ~ ~ n ~ ~ ~ ~ ~ ~ 
	~ e s t a t e t a x ~ ~ ~ i n c o m e t a x 
	~ t ~ ~ t ~ ~ ~ w ~ ~ ~ ~ ~ ~ e ~ ~ ~ ~ ~ ~ 
	~ a ~ ~ i ~ ~ ~ ~ ~ ~ ~ ~ p e t i t j u r y 
	~ x ~ c o m m o n l a w ~ ~ ~ a ~ ~ ~ ~ ~ ~ 
	~ ~ ~ ~ n ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ x ~ ~ ~ ~ ~ ~ 
END GRID
THEME WORDS:
	0	--	URBANIZATION	|The percentage of the population of a state living in cities of more than 250,000 people or in suburbs of cities with more than 50,000.
	0	--	SALESTAX	|A tax placed on the state of various commodities that is paid by the purchaser.
	0	--	REGRESSIVETAX	|A tax that is the same for all people and not geared to the ability to pay (2 wds.).
	0	--	INCOMETAX	|A tax that is levied on the income of individuals and/or corporations and yields almost a third of state tax revenues today.
	0	--	PROGRESSIVETAX	|The individual income tax.  The higher the income, the higher the tax rate (2 wds.).
	0	--	PROPERTYTAX	|The chief source of income for local governments today.  It accounts for approximately 80% of all of local tax receipts (2 wds.).
	0	--	ASSESSMENT	|The process of determining the value of the property to be taxed.
	0	--	INHERITANCETAX	|Tax levied on the beneficiary's share of an estate (2 wds.).
	0	--	ESTATETAX	|A tax levied directly on the full estate itself (2 wds.).
	0	--	COMMONLAW	|An unwritten, judge-made law that has developed over centuries from those generally accepted ideas of right and wrong that have gained judicial recognition (2 wds.).
	0	--	PRECEDENT	|It helped develop common law.
	0	--	CRIMMINALLAW	|The portion of the law that defines wrongs and offenses against the public order and provides for their punishment (2 wds.).
	0	--	CIVILLAW	|The portion of the law relating to human conduct and disputes between private parties and government that are not covered by crimminal law (2 wds.).
	0	--	PETITJURY	|The trial jury. It hears the evidence in a case and decides the disputed facts (2 wds.).
	0	--	APPELLATEJURISDICTION	|When courts of appeals review cases decided in the trial courts (2 wds.).
	0	--		|
END THEME WORDS
CURRENT CLUES ACROSS:
	 2 APPELLATEJURISDICTION	|When courts of appeals review cases decided in the trial courts (2 wds.).
	 4 PRECEDENT	|It helped develop common law.
	 7 REGRESSIVETAX	|A tax that is the same for all people and not geared to the ability to pay (2 wds.).
	10 CIVILLAW	|The portion of the law relating to human conduct and disputes between private parties and government that are not covered by crimminal law (2 wds.).
	11 SALESTAX	|A tax placed on the state of various commodities that is paid by the purchaser.
	12 ESTATETAX	|A tax levied directly on the full estate itself (2 wds.).
	13 INCOMETAX	|A tax that is levied on the income of individuals and/or corporations and yields almost a third of state tax revenues today.
	14 PETITJURY	|The trial jury. It hears the evidence in a case and decides the disputed facts (2 wds.).
	15 COMMONLAW	|An unwritten, judge-made law that has developed over centuries from those generally accepted ideas of right and wrong that have gained judicial recognition (2 wds.).
CURRENT CLUES DOWN:
	 1 PROPERTYTAX	|The chief source of income for local governments today.  It accounts for approximately 80% of all of local tax receipts (2 wds.).
	 3 ASSESSMENT	|The process of determining the value of the property to be taxed.
	 5 PROGRESSIVETAX	|The individual income tax.  The higher the income, the higher the tax rate (2 wds.).
	 6 CRIMMINALLAW	|The portion of the law that defines wrongs and offenses against the public order and provides for their punishment (2 wds.).
	 8 INHERITANCETAX	|Tax levied on the beneficiary's share of an estate (2 wds.).
	 9 URBANIZATION	|The percentage of the population of a state living in cities of more than 250,000 people or in suburbs of cities with more than 50,000.
END CURRENT CLUES
END.