ÿWPC° 2# ÌUN× %% 0G+U:rw@¬4ìBY 0Ja 0T« 0^ÿ 0h] 0rÅ 0|7 0†³ 09 1uÉ 0d> 0@¢ D3â B U>2 U*p B)š DCà AM AQS Ƥ 0cj 0DÍ D/ B@ ] v~_vÓݘHP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLLÎ(ÈhH  Z 6Times New Roman RegularX('\$¡¡Ô€XåÙXXMXÔ,c½¬AZ‹"Arial Regular U D!U"#D$D%Ó€1§aö"3|x1C:\WPWIN60\TEMPLATE\STANDARD.WPT2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ("ÿÿ$££Ò  ÒÒ  Ò""""'ÿÿdxd d< Œ 9p`(&Times New Roman< Œ 9p`(Arial% Line 7 d&&&&7Border 1dd* 'Cþÿ << Gÿÿ*+ ,-Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5(;3¢È$¢¢Ý ƒ'\!ÝÔ€XmäXXXÔÝ  Ý($$””ò òÚ  Ú1Ú  Úó ó..'÷ÿ dxdüÿP Pd øÝ ƒ!ÝÔ€$ÔÔ€%ÔÝ  ÝÝ ƒ+"ÝÝ  ÝÔ€%ÔÓ  ÓÔ YYY ÔFILEDÔ€%XÔÌÌò òMay€27,€1997ÌÌCecil€Crowson,€Jr.ÌÔ€%ôÔAppellate€Court€Clerkó óPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva ÒÝ ƒ!ÝÔ . ÔÔ€$ÔÔ€%ÔÝ  ÝÑ\R AØ'\ÑÓ  ÓÑ\R AØ'\ÑÑ7€lþXXdðXXdð7Ñ›Þ ÞÌà@ àò òIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àWESTERN€SECTION€AT€JACKSONÌÌ̜ـ*ÙßR€(/'A1-j|’‘` Å `€€@ÿRß›THE€MIRAGE€CASINO„HOTEL,à àà à)€€Ìà àà àà àà àà àà à)Ìà àà àó óPlaintiff/Appellee,à àà àò ò)€€Shelby€Circuit€No.€74546€T.D.Ìà àà àà àà àà àà à)ÌVS.à àà àà àà àà àà à)€€Appeal€No.€02A01„9608„CV„00198Ìà àà àà àà àà àà à)ÌJ.€ROGER€PEARSALL,à àà àà à)Ìà àà àà àà àà àà à)Ìà àà àó óDefendant/Appellant.à àò ò)ó óÌÌÌà@ àAPPEAL€FROM€THE€CIRCUIT€COURT€OF€SHELBY€COUNTYÌà@ àAT€MEMPHIS,€TENNESSEEÌà@ àTHE€HONORABLE€KAY€S.€ROBILIO,€JUDGEÌÌÌÌÌÌÌÌÌÌò òKEITH€V.€MOOREÌó óMemphis,€TennesseeÌAttorney€for€AppellantÌÌò òBEN€G.€SISSMANÌDEBORAH€A.€BRANDONÌFRIEDMAN,€SISSMAN€AND€HEATON,€P.C.Ìó óMemphis,€TennesseeÌAttorneys€for€AppelleeÌÌÌÌÌÌÌÌò òAFFIRMEDÌÌÌÌÌÌÌÌó óà àà àà àà àà àà àà àà àà àò òALAN€E.€HIGHERS,€J.ÌÌÌÌCONCUR:ÌÌW.€FRANK€CRAWFORD,€P.J.,€W.S.ÌÌDAVID€R.€FARMER,€J.ÌÓÓó óà àIn€this€action€to€enroll€a€foreign€judgment,€The€Mirage€Casino„Hotel€(ð ðPlaintiffðð)ÏÑ7€mäXXdæXXdð7Ñseeks€to€enforce€a€default€judgment€entered€by€the€District€Court€of€Clark€County,ÏNevada€against€J.€Roger€Pearsall€(ð ðDefendantðð)€for€non„payment€of€eight€separateÏnegotiable€instruments€executed€by€him€and€made€payable€to€the€Plaintiff€totalingÏ$100,000.00.€€The€trial€court€granted€Plaintiffððs€motion€to€enroll€the€foreign€judgment€ofÏ$115,178.00,€plus€post„judgment€interest,€against€the€Defendant.€€Defendant€appealsÏthe€judgment€of€the€court€below€arguing€that€the€trial€court€erred€in€enforcing€theÏdefault€judgment€of€the€Nevada€œDistrict›€œCourt›€because€enforcement€of€the€judgmentÏœviolates›€public€policy€of€the€State€of€Tennessee.€€For€the€reasons€stated€hereafter,€weÏaffirm€the€judgment€of€the€trial€court.ÌÌà@ àò òFACTSó óÌà àÌà àPlaintiff€is€the€payee€and€holder€in€due€course€of€eight€separate€negotiableÏinstruments€(ð ðchecksðð)€executed€by€the€Defendant,€totaling€$100,000.00.€€€œDefendant›Íused€the€$100,000.00€in€game€chips€given€him€in€exchange€for€his€eight€checks€toÏplay€the€game€of€Black€Jack€at€Plaintiffððs€hotel.€€Plaintiff€could€have€exchanged€hisÏgame€chips€for€money€at€any€time;€however,€he€chose€to€use€all€of€his€game€chips€toÏgamble€at€Plaintiffððs€casino.€€ÌÌà àœThe€eight›€œchecks€were›€subsequently€dishonored€by€the€National€Bank€ofÏCommerce.€€Despite€Plaintiffððs€repeated€attempts€to€have€the€Defendant€make€theÏdrafts€good,€the€debt€remained€unpaid.€€Plaintiff€thereafter€sued€the€Defendant€in€theÏDistrict€Court€of€Clark€County,€Nevada.ÌÌà àOn€September€19,€1995,€the€District€Court€of€Clark€County€entered€a€defaultÏjudgment€against€Pearsall€in€the€amount€of€$100,000.00,€plus€15,000.00€in€attorneyÏfees,€costs,€and€accrued€and€accruing€interest€at€the€contract€rate€of€œ18€percent›€perÏyear.ÌÌà àDefendant€asserts€that€full€faith€and€credit€should€be€denied€in€this€caseÏbecause€gambling€is€against€the€public€policy€of€the€State€of€Tennessee.ÌÌà@ àò òLAWó óÌÌà àThe€sole€issue€before€this€Court€is€whether€the€trial€court€erred€in€grantingÏPlaintiffððs€motion€to€enroll€the€judgment€of€the€Nevada€œDistrict›€œCourt.›ÌÌà àDefendant€contends€that€the€trial€courtððs€enforcement€of€the€judgment€of€theÏNevada€œcourt›€based€upon€application€of€the€full€faith€and€credit€clause€was€in€error.€€InÏsupport€of€his€argument,€Defendant€œcites€the›€œfollowing:€›€T.C.A.€ðð€29„19„101€(1980)Ï(rendering€void€all€contracts€founded,€in€whole€or€in€part,€on€gambling€or€wageringÏconsideration);€T.C.A.€ðð€29„19„102€(1980)€(barring€any€action€to€recover€money€orÏproperty€won€by€any€species€or€mode€of€gambling);€T.C.A.€ðð€29„19„103€(1980)Ï(providing€a€qui€tam€action€and€monetary€penalty€against€anyone€who€institutes€anÏaction€for€money€or€property€claimed€under€a€contract€founded€upon€gamblingÏconsideration);€œand€T.C.A.›€ðð€29„19„104€œ(1980)€and€ðð€29„19„105€(1980)›€(providing€anÏaction€for€recovery€of€money€or€property€lost€upon€any€game€or€œwager).›ÌÌà àœThe›€full€faith€and€credit€clause€of€the€œUnited€States€Constitution›€provides€asÏfollows:ÌÓÓà8 àœà8 àò òðð›€1.€€Full€faith€and€credit€to€records€and€judicialÏproceedings€of€states.€„„ó ó€Full€faith€and€credit€shall€beÏgiven€in€each€state€to€the€public€acts,€records,€and€judicialÏproceedings€of€every€other€state.€€And€the€congress€may€byÏgeneral€laws€prescribe€the€manner€in€which€such€acts,Ïrecords€and€proceedings€shall€be€proved,€and€the€effectÏthereof.ÌÌU.S.€Const.€art.€IV,€ðð€1.ÌÓÓÓӜ̛̛̜ÓÓà àIn€addressing€the€effect€of€the€full€faith€and€credit€clause,€Chief€Justice€MarshallÏstated€that:Ìœ›ÓÓà8 àœà8 à[T]he›€judgment€of€a€state€court€should€have€the€same€credit,Ïvalidity,€and€effect€in€every€other€court€in€the€United€StatesÏwhich€it€had€in€the€state€where€it€was€pronounced,€and€thatÍwhatever€pleas€would€be€good€to€a€suit€thereon€in€suchÏstate,€and€none€others,€could€be€pleaded€in€any€other€courtÏin€the€United€States.ÌÌÓÓòòHampton€v.€œMððConnelóó,€16€U.S.€234€(1818).Ì›œ›Ìœ›à àIn€òòChristmas€v.€œRussellóó,€72€U.S.€290€(1866),›€the€defendant,€a€MississippiÏresident,€executed€a€promissory€note€in€Mississippi,€which€was€endorsed€by€the€payeeÏto€the€plaintiff,€a€Kentucky€resident.€€After€an€action€on€this€note€had€been€barred€by€theÏMississippi€statute€of€limitations,€the€defendant,€having€come€into€Kentucky€on€a€visit,Ïwas€there€sued€on€the€note.€€Defendantððs€defense€of€the€Mississippi€statute€ofÏlimitations€was€overruled,€and€the€court€entered€a€judgment€for€the€plaintiff.€€TheÏplaintiff€then€brought€suit€upon€this€Kentucky€judgment€in€the€Federal€Circuit€Court€ofÏMississippi,€and€the€defendant€asserted€a€defense€under€another€Mississippi€statute,Ïwhich€provided€that€no€action€should€be€maintained€on€any€judgment€renderedÏagainst€a€Mississippi€resident€by€a€foreign€court€where€the€cause€of€action€would€haveÏbeen€barred€by€the€Mississippi€statute€of€limitations€if€suit€would€have€been€brought€inÏMississippi.€€The€defense€was€overruled,€and€the€court€entered€a€judgment€for€theÏplaintiff.€€€In€affirming€the€judgment,€the€United€States€Supreme€Court€held€that€underÏthe€full€faith€and€credit€clause€this€Mississippi€statute€was€unconstitutional€and€void€asÏaffecting€the€right€of€the€plaintiff€to€enforce€the€Kentucky€judgment.€€Because€theÏjudgment€was€valid€in€Kentucky€and€conclusive€between€the€parties€there,€theÏSupreme€Court€stated€that€it€was€not€competent€for€any€other€state€to€authorize€itsÏcourts€to€open€the€merits€of€the€action€and€review€the€cause€or€to€enact€that€such€aÏjudgment€should€not€receive€the€same€faith€and€credit€that€by€œlaw›€it€had€in€the€courts€ofÍthe€state€from€which€it€was€taken.€€òòIdóó.ÌÌà àIn€òòFauntleroy€v.€Lumóó,€210€U.S.€230€(1908),€residents€of€Mississippi€entered€intoÏa€gambling€contract€involving€cotton€futures.€€The€contract€was€prohibited€byÏMississippi€statutory€law,€and€Mississippi€statutes€prevented€Mississippi€courts€fromÏgiving€effect€to€such€a€contract.€€The€parties€to€the€contract€submitted€their€differencesÏto€arbitration€in€Mississippi,€and€the€party€in€whose€favor€the€arbitration€award€wasÏmade€then€sued€unsuccessfully€in€Mississippi.€€The€prevailing€party€later€sued€inÏMissouri€and€obtained€personal€service€on€the€defendant€Mississippi€citizen€inÏMissouri.€€The€Missouri€court€rejected€the€defendantððs€proffered€evidence€as€to€theÏillegal€and€criminal€nature€of€the€underlying€transaction€under€Mississippi€law,€and€aÏjudgment€was€entered€for€the€plaintiff.€€Plaintiffððs€assignee€then€sued€on€the€MissouriÏjudgment€in€Mississippi,€and€the€defendant€again€argued€that€the€œMissouri›€judgmentÏcould€not€be€enforced€in€Mississippi€because€the€underlying€transaction€wasÏprohibited€by€Mississippi€law.€€The€Mississippi€Supreme€Court€held€that€enforcementÏof€the€Missouri€judgment€was€not€required€under€the€full€faith€and€credit€clause;Ïhowever,€the€United€States€Supreme€œCourt›€reversed€the€judgment€of€the€MississippiÏSupreme€Court€holding€that€Mississippi€could€not€go€beyond€the€Missouri€judgment.€ÏIn€upholding€the€validity€of€the€Missouri€judgment€in€Mississippi,€the€Supreme€CourtÏstated€œthat:›ÌÓÓà8 àœà8 à[T]he€judgment€of€a€state€court€should›€have€the€same€credit,Ïvalidity,€and€effect€in€every€other€court€in€the€United€StatesÏwhich€it€had€in€the€state€where€it€was€pronounced,€and€thatÏwhatever€pleas€would€be€good€to€a€suit€thereon€in€suchÏstate,€and€none€others,€could€be€pleaded€in€any€other€courtÍin€the€United€States.ÌÌÓÓòòFauntleroyóó,€210€U.S.€œat€236,€quoting€òòHampton€v.€MððConnelóó,€16€U.S.€234€(1818).ÌÌà àBased€upon€the€foregoing€Supreme€Court€case€precedent€and€its€progeny,€it€isÏnow€well€established€that€the€full€faith€and€credit€clause€of€the€federal€constitutionÏrequires€that€the€judgment€of€a€state€court,€which€had€jurisdiction€of€the€parties€and€theÏsubject€matter€in€suit,€be€given€the€same€credit,€validity€and€effect€in€the€courts€of€everyÏother€state€and€that€such€judgment€be€equally€conclusive€upon€the€merits€in€the€courtsÏof€the€enforcing€states.€€òòRoche€v.€McDonaldóó,€275€U.S.€449,€451„52€(1928);€òòConverse€v.ÏHamiltonóó,€224€U.S.€243,€259€(1912);€òòTilt€v.€Kelseyóó,€207€U.S.€43,€57€(1907);€òòHancockÏNational€Bank€v.€Farnumóó,€176€U.S.€640,€643€(1900);€òòCheever€v.€Wilsonóó,€76€U.S.€108Ï(1869);€òòDððArcy€v.€Ketchumóó,€52€U.S.€165€(1850);€òòHampton€v.€MððConnelóó,€16€U.S.€234Ï(1818);€òòMills€v.€Duryeeóó,€11€U.S.€481€(1813).Ì›Ìà àœMoreover,€in›€òòDavis€v.€Davisóó,€305€U.S.€32,€40€œ(1938),›€the€Supreme€Courtœ€stated›Ïthat€Article€IV,€ðð€1€of€the€United€States€œConstitution›€œrequires›€that€ð ðnot€some€but€fullððÏfaith€and€credit€be€givenœ€by€states€to€the€judicial€decrees€of€other€states.€€In€otherÏwords,€when€a€decree€is€rendered€in€one€state,€the€full€faith€and€credit€clauseÏdemands€that€other€states€give€the€decree€the€equivalent€force€and€effect€to€which€itÏwas€entitled€in€the€state€where€it€was€rendered.€€òòHarding€v.€Hardingóó,€198€U.S.€317,€341Ï(1905).€€ÌÌà àIn€refining€the€requirements€under€the€full€faith€and€credit€clause,€the€SupremeÍCourt€in€òòTitus€v.€Wallickóó,€306€U.S.€282,€291€(1939),€stated€that:ÌÓÓà8 àà8 à[T]he€constitutional€mandate€requires€credit€to€be€given€to€aÏmoney€judgment€rendered€on€a€civil€cause€of€action€inÏanother€state,€even€though€the€forum€would€have€beenÏunder€no€duty€to€entertain€the€suit€on€which€the€judgmentÏwas€founded.ÌÌòòÓÓSee€alsoóó,€òòMilwaukee€County€v.€M.€E.€White€Co.óó,€296€U.S.€268€(1935);€òòRoche€v.ÏMcDonaldóó,€275€U.S.€449€(1928);€òòFauntleroyóó,€210€U.S.€at€236;€òòChristmas€v.€Russellóó,€72ÏU.S.€290€(1866).€€ÌÌà àThus,€where€an€action€is€brought€on€a€judgment€rendered€by€a€court€of€a€sisterÏstate,€the€full€faith€and€credit€clause€of€the€federal€constitution€prohibits€an€inquiry€intoÏthe€merits€of€the€original€cause€of€action.€€In€an€action€on€a€foreign€judgment,€the€forumÏcourt€may€inquire€only€€into€questions€which€would€be€considered€on€collateral€attackÏin€the€state€where€the€judgment€was€rendered.€€òòFauntleroyóó,€210€U.S.€at€236;€òòHamptonÏv.€MððConnelóó,€16€U.S.€234€(1818).€€Therefore,€even€though€a€cause€of€action€could€notÏbe€entertained€in€the€forum€state€because€it€had€been€barred€by€the€applicable€statuteÏof€limitations€or€because€the€particular€action€was€not€recognized€in€courts€of€the€forumÏstate,€the€judgment€thereon€obtained€in€a€sister€state€is€entitled€to€full€faith€and€credit.€ÏòòSeeóó,€òòTitus€v.€Wallickóó,€306€U.S.282€(1939);€òòKenney€v.€Supreme€Lodge€of€the€World,ÏLoyal€Order€of€Mooseóó,€252€U.S.€411,€415„16€(1920);€òòFauntleroyóó,€210€U.S.€230;ÏòòChristmas€v.€Russellóó,€72€U.S.€290€(1866).ÌÌà àNotwithstanding€the€foregoing,€the€United€States€Supreme€Court€hasÏrecognized€at€least€three€exceptions€to€the€full€faith€and€credit€clause.€€€First,€a€forumÍcourt€may€not€enforce€a€judgment€that€is€void€for€lack€of€subject€matter€or€personalÏjurisdiction.€€òòSeeóó,€€òòFlexner€v.€Farsonóó,€248€U.S.€289€(1919);€òòWestern€Life€Indem.€Co.€ofÏIllinois€v.€Ruppóó,€235€U.S.€261€(1914);€òòGrover€&€Baker€S.€M.€Co.€v.€Radcliffeóó,€137€U.S.Ï287€(1890);€òòHall€v.€Lanningóó,€€91€U.S.€160€(1875);€òòFour€Seasons€Gardening€&ÏLandscaping,€Inc.€v.€Crouchóó,€688€S.W.2d€439€(Tenn.€Ct.€App.€1984);€òòIn€Re€Riggsóó,€612ÏS.W.2d€461,€465€(Tenn.€Ct.€App.€1980).€€Second,€when€the€judgment€of€the€foreignÏcourt€was€based€upon€fraud,€the€forum€court€may€choose€not€to€enroll€the€judgment.€ÏòòSeeóó,€òòIn€Re€Riggsóó,€612€S.W.2d€461,€465€(Tenn.€Ct.€App.€1980)€(stating€that€full€faith€andÏcredit€must€be€given€to€the€judgment€of€a€foreign€state€unless€the€judgment€wasÏvitiated€by€a€manifest€fraud);€òòLee€v.€Carrollóó,€146€So.2d€242,€244€(La.€Ct.€App.€1962).€ÏThird,€where€enforcement€of€the€judgment€would€violate€the€public€policy€of€the€forumÏstate,€the€forum€court€may€refuse€to€enforce€the€judgment€of€the€foreign€court.€€òòSeeóó,ÏòòFour€Seasons€Gardening€&€Landscaping,€Inc.€v.€Crouchóó,€688€S.W.2d€439,€445€(Tenn.ÏCt.€App.€1984)€(stating€that€a€foreign€judgment€will€not€be€enforced€if€it€violates€theÏð ðstrongðð€public€policy€of€Tennessee);€òòIn€Re€Riggsóó,€612€S.W.2d€461,€465€(Tenn.€Ct.€App.Ï1980)€(stating€that€Tennessee€courts€are€not€obliged€to€give€full€faith€and€credit€to€aÏjudgment€of€a€foreign€state€which€is€violative€Tenneseeððs€public€policy).€€ÌÌà àWe€note,€however,€that€in€òòHotel€Ramada€of€Nevada,€Inc.€v.›€Thakkaróó,€No.Ï03A019103CV00113,€1991€WL€135471€(Tenn.€Ct.€App.€July€25,€1991),€this€CourtÏaddressed€the€same€issue€as€in€the€case€at€bar.€The€œplaintiff›€casino€loaned€defendantÏcasino€chips€having€an€approximate€total€value€of€$19,000.00.€€These€loans€of€casinoÏchips€were€evidenced€by€seven€negotiable€checks€executed€by€defendant€at€variousÍtimes€throughout€August€22€and€23,€1987.€€€By€the€end€of€the€day€on€August€23,€1987,Ïall€of€the€loaned€casino€chips€had€been€lost€by€defendant€in€gambling€at€plaintiffððsÏcasino.€€Thereafter,€plaintiff€brought€suit€in€œthe€United›€States€œDistrict›€œCourt›€in€Nevada,Ïseeking€to€recover€the€value€of€its€loan€of€casino€chips.€€œThe€Nevada€District€CourtÏgranted€judgment€in€favor€of€the€plaintiff€for€$19,000.00.€€In€Tennessee,€the€trial€courtÏheld€that€the€judgment€was€entitled€to€full€faith€and€credit,€and€defendant€appealed€toÏthis€Court.€€In›€enforcing€the€judgment€of€the€United€States€œDistrict›€œCourt›€in€Nevada,€thisÏCourt€stated€as€follows:ÌÓÓà8 àœà8 àOur›€review€of€the€case€law€leads€us€to€conclude€thatÏenforcement€of€a€debt€incurred€in€the€purchase€of€gamblingÏchips€in€a€state€where€gambling€is€perfectly€legal€does€notÏviolate€the€strong€public€policy€of€this€State.Ìà8 àà àÌœòòThakkaróó,›€1991€WL€135471,€at€œ*3.ÌÌ›ÌÌÓÓœà àBecause€under€òòFauntleroyóó€and€its€progeny,€a€state€court€must€give€full€faith€andÏcredit€to€a€monetary€judgment€rendered€in€a€court€of€another€state,€even€though€theÏenforcing€forum€might€not€recognize€the€underlying€cause€of€action,€the€trial€court€didÏnot€err€in€enforcing€the€judgment€of€the€Nevada€District€Court,€giving€full€faith€andÏcredit€to€the€foreign€judgment.ÌÌà àThe€judgment€of€the€trial€court€is€hereby€affirmed.€€Costs€on€appeal€are€taxed€toÏAppellant€for€which€execution€may€issue€if€necessary.ÌÌÌÌÓÓà àà àà àà àà àà àà àà àòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ïóóà àà àà àà àà àà àà àà àHIGHERS,€J.ÌÌÌÌÌCONCUR:ÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌCRAWFORD,€P.J.,€W.S.ÌÌÌÌòò€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€óóÌFARMER,€J.