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Tuesday, April 12th, 2011

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Friday, April 8th, 2011


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Bushnell Trophy Riflescope (3-9X40, Matte)

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An Overview of Indian Budget 2011

Saturday, April 2nd, 2011

An Overview of Indian Budget 2011

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Home Page > Finance > Taxes > An Overview of Indian Budget 2011

An Overview of Indian Budget 2011

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The Budget for 2011-12 is widely seen as cautious approach of the Finance Minister, Dr. Pranab Mukherjee towards balancing this critical phase of Indian economy. We are facing complex issues relating to soaring inflation, high growth rate, employment problems, rising oil prices, increasing deficit on current and capital account, corruption, black money, internal law and order disturbances and many more. In these circumstances our Finance Minister can definitely be excused for remaining in hibernation and playing safe in his position.
We wish financial establishment gets more proactive towards the needs of the time and react muscularly keeping in mind the aspirations of the public. In view of the media generated publicity about wastages and misappropriations of public money by some selected class of individuals the whole governance has been put on public trial. In these circumstances Regulatory Bodies are required to get into action swiftly and clear the misgivings otherwise help the government to discipline the perpetrators.
However, if the government feels that, the regulatory mechanism and policing can not be the solution to the problems like black money and foreign bank accounts etc. than it should audaciously look for alternative means and measures in the larger interest of the nation without being conscientious of opposition party’s political criticism. Finance Minister should realise that, enormous Indian wealth is lying in other countries which he can attract discreetly and not by any kind of intimidation or coercion. In the interest of infrastructure development the government can come out with some scheme which permits this money to return back to India and strictly get invested in sector like education, health, roads, housing etc. A very simple scheme can do wonders to the entire nation and make our finance minister’s name and congress leadership immortal in the fiscal and financial history of India.
KEY FEATURES OF FINANCE MINISTER’S BUDGET 2011-2012
Overview of the EconomyGross Domestic Product (GDP) estimated to have grown at 8. 6 per cent in2010-11 in real terms. Economy has shown remarkable resilience. Continued high food prices have been principal concern this year. Exports have grown by 29. 4 per cent, while imports have recorded a growth of 17. 6 per cent during April to January 2010-11 over the corresponding period last year. Indian economy expected to grow at 9 per cent with an outside band of +/- 0. 25 per cent in 2011-12.
Tax ReformsDirect Taxes Code (DTC) to be finalised for enactment during 2011-12. DTC proposed to be effective from April 1, 2012. GST, Constitution Amendment Bill proposed to be introduced in this session of Parliament.
Expenditure ReformCommittee has been set up by Planning Commission to suggest government expenditure ( capital, revenue, plan and non plan) reforms.
SubsidiesGovernment actively considering extension of the Nutrient Based Subsidy regime to cover urea. Government to move towards direct transfer of cash subsidy to people living below poverty line in a phased manner for better delivery of kerosene, LPG and fertilisers.
PSU’sRs. 40,000 crore to be raised through disinvestment in 2011-12. Government committed to retain at least 51 per cent ownership and management control of the Central Public Sector Undertakings.
Investment EnvironmentGovernment to further liberalise the FDI policy. SEBI registered mutual funds permitted to accept subscription from foreign investors who meet KYC requirements for equity schemes. To enhance flow of funds to infrastructure sector, the FII limit for investment in corporate bonds issued in infrastructure sector being raised.
Banking and Micro FinanceAdditional banking licences will be issued to private sector players. Rs. 6,000 crore will be provided to public sector banks for maintaining minimum of Tier I CRAR of 8 per cent. Rs. 500 crore will be provided to Regional Rural Banks for maintaining CRAR of at least 9 per cent as on March 31, 2012. India Microfinance Equity Fund of Rs. 100 crore to be created with SIDBI. New authority will vouch interest of small borrowers. Women’s SHG’s Development Fund to be created with a corpus of Rs. 500 crore. Target of providing banking facilities to all 73,000 habitations having a population of over 2,000 to be completed during 2011-2012.
Micro Small and Medium EnterprisesRs. 5,000 crore will be provided to SIDBI for refinancing incremental lending by banks to these enterprises. Rs. 3,000 crore will be provided to NABARD to provide support to handloom weaver co-operative societies which have become financially unviable due to non-repayment of debt by handloom weavers facing economic stress. Public sector banks to achieve a target of 15 per cent as outstanding loans to minority communities under priority sector lending at the earliest.
Housing Sector FinanceExisting scheme of interest subvention of 1 per cent on housing loan further liberalised. Existing housing loan limit enhanced to Rs. 25 lakh for dwelling units under priority sector lending. Provision under Rural Housing Fund enhanced to Rs. 3,000 crore. To enhance credit worthiness of economically weaker sections and LIG households, a Mortgage Risk Guarantee Fund to be created under Rajiv Awas Yojana. Central Electronic Registry to prevent frauds involving multiple lending on the same immovable property to become operational by March 31, 2011.
Legislative ReformsFinancial Sector Legislative Reforms Commission set up to rewrite and streamline the financial sector laws, rules and regulations. Companies Bill to be introduced in the Lok Sabha during current session.
Food & AgricultureAllocation under Rashtriya Krishi Vikas Yojana increased from Rs. 6,755 crore to Rs. 7,860 crore. To improve rice based cropping system in eastern region, allocation of Rs. 400 crore has been made. Allocation of Rs. 300 crore to promote production of 60,000 tons of pulses in rainfed areas. Allocation of Rs. 300 crore to bring 60,000 hectares under oil palm plantations. Initiative to yield about 3 lakh Metric tonnes of palm oil annually in five years. Allocation of Rs. 300 crore for implementation of vegetable initiative to provide quality vegetable. Allocation of Rs. 300 crore to promote higher production of Bajra, Jowar, Ragi and other millets, which are highly nutritious and have several medicinal properties. Allocation of Rs. 300 crore to promote animal based protein production through livestock development, dairy farming, piggery, goat rearing and fisheries. Allocation of Rs. 300 crore for Accelerated Fodder Development Programme to benefit farmers in 25,000 villages.
Agriculture CreditCredit flow for farmers raised from Rs. 3,75,000 crore to Rs. 4,75,000 crore in 2011-12. Interest subvention proposed to be enhanced from 2 per cent to 3 per cent for providing short-term crop loans to farmers who repay their crop loan on time. In view of enhanced target for flow of agriculture credit, capital base of NABARD to be strengthened by Rs. 3,000 crore in phased manner. Rs. 10,000 crore to be contributed to NABARD’s Short-term Rural Credit fund for 2011-12. Approval being given to set up 15 more Mega Food Parks during 2011-12.
Infrastructure and IndustryAllocation of Rs. 2,14,000 crore for infrastructure in 2011-12. This is an increase of 23. 3 per cent over 2010-11. This also amounts to 48. 5 per cent of total plan allocation. Government to come up with a comprehensive policy for further developing PPP projects. IIFCL to achieve cummulative disbursement target of Rs. 20,000 crore by March 31, 2011 and Rs. 25,000 crore by March 31, 2012. Under take out financing scheme, seven projects sanctioned with debt of Rs. 1,500 crore. Another Rs. 5,000 crore will be sanctioned during 2011-12. To boost infrastructure development, tax free bonds of Rs. 30,000 crore proposed to be issued by Government undertakings during 2011-12.
National Manufacturing PolicyShare of manufacturing in GDP expected to grow from about 16 per cent to 25 per cent over a period of 10 years. Government will come out with a manufacturing Policy. National Mission for hybrid and electric vehicle to be launched. Financial Assistance to be made available for metro projects in Delhi, Mumbai, Bengaluru, Kolkata and Chennai. Capital investment in fertiliser production proposed to be included as an infrastructure sub-sector.
ExportsSelf assessment to be introduced in Customs to modernize the Customs administration. Proposal to introduce scheme for refund of taxes paid on services used for export of goods. Mega Cluster Scheme to be extended for leather products. Seven mega leather clusters to be set up during 2011-12. Jodhpur to be included for the development of a handicraft mega cluster.
Black MoneyFive fold strategy to be put into operation to deal with the problem of generation and circulation of black money. Government joining various international forums which are engaged in anti money laundering, Economic development, Exchange of information for tax purposes. Various Tax Information Exchange Agreements and Double Taxation Avoidance Agreements being concluded. Foreign Tax Division of CBDT has been strengthened to effectively handle increase in tax information exchange and transfer pricing issues. Enforcement Directorate strengthened three fold to handle increased number of cases registered under amended Money Laundering Legislation. Finance Ministry has commissioned study on unaccounted income and wealth held within and outside the country. Comprehensive national policy to be announced in near future to strengthen controls over prevention of trafficking on narcotic drugs.
Bharat NirmanAllocation for Bharat Nirman programme proposed to be increased by Rs. 10,000 crore from the current year to Rs. 58,000 crore in 2011-12. Plan to provide Rural Broadband Connectivity to all 2,50,000 Panchayats in the country in three years.
MGNREGAIn pursuance of last years budget announcement to provide a real wage of Rs. 100 per day, the Government has decided to index the wage rates notified under the MGNREGA to the Consumer Price Index for Agricultural Labour. The enhanced wage rates have been notified by the Ministry of Rural Development on January 14, 2011. From 1st April, 2011, remuneration of Anganwadi workers increased from Rs. 1,500 per month to Rs. 3,000 per month and for Anganwadi helpers from Rs. 750 per month to Rs. 1,500 per month.
EducationAllocation for education increased by 24 per cent over current year. Rs. 21,000 crore allocated, which is 40 per cent higher than Budget for 2010-11. Pre-matric scholarship scheme to be introduced for needy SC/ST students studying in classes IX and X. Connectivity to all 1,500 institutions of Higher Learning and Research through optical fiber backbone to be provided by March, 2012. Additional Rs. 500 crore proposed to be provided for National Skill Development Fund during the next year.
HealthPlan allocations for health stepped-up by 20 per cent. Scope of Rashtriya Swasthya Bima Yojana to be expanded to widen the coverage.
Financial InclusionExiting norms under co-contributory pension scheme “Swavalamban” to be relaxed. Benefit of Government contribution to be extended from three to five years for all subscribers who enroll during 2010-11 and 2011-12. Eligibility for pension under Indira Gandhi National Old Age Pension Scheme for BPL beneficiaries reduced from 65 years of age to 60 years. Those above 80 years of age will get pension of Rs. 500 per month instead of Rs. 200 at present.
Environment and Climate ChangeRs. 200 crore proposed to be allocated for Green India Mission from National Clean Energy Fund. Rs. 200 crore proposed to be allocated for launching Environmental Remediation Programmes from National Clean Energy Fund. Special allocation of Rs. 200 crore proposed to be provided for clean-up of some more important lakes and rivers other than Ganga.
Other Provisions and Defence ExpensesTo boost development in North Eastern Region and Special Category States, allocation for Special Assistance doubled. Rs. 8,000 crore provided in current year for development needs of Jammu and Kashmir. Allocation made in 2011-12 to meet the infrastructure needs for Ladakh Rs. 100 crore and Jammu region Rs. 150 crore). Allocation under Backward Regions Grant Fund increased by over 35 per cent. Funds allocated under Integrated Action Plan for addressing problems related to Left Wing extremism affected districts. 60 selected Tribal and backward districts provided with 100 per cent block grant of Rs. 25 crore and Rs. 30 crore per district during 2010-11 and 2011-12 respectively A lump-sum ex-gratia compensation of Rs. 9 lakh for 100 per cent disability to be granted for personnel of Defence and Para Military forces discharged from service on medical ground on account of disability attributable to government service. To build judicial infrastructure, plan provision for Department of Justice increased by three fold to Rs. 1,000 crore. Provision of Rs. 1,64,415 crore, including Rs. 69,199 crore for capital expenditure to be made for Defence Services in 2011-12.
Other Initiative by IT Dept. These include e-filing and e-payment of taxes, adoption of ‘Sevottam’ concept by CBEC and CBDT, web based facility for tax payers to track the resolution of refunds and credit for pre-paid taxes and augmentation of processing capacity. Under Mission mode projects, funds released to 31 projects received from States/ UTs for computerisation of Commercial taxes. This will allow States to align with roll out of GST. Bill to amend the Indian Stamp Act proposed to be introduced shortly. A new scheme with an outlay of Rs. 300 crore to be launched to provide assistance to States to modernise their stamp and registration administration and roll out e-stamping in all the districts in the next three years. New simplified form ‘Sugam’ to be introduced to reduce the compliance burden of small tax payers falling within presumptive taxation. Three more benches of Settlement Commission to be set up to fast track the disposal of cases.
Budget Estimates 2011-12Gross Tax receipts are estimated at Rs. 9, 32,440 crore. Non-tax revenue receipts estimated at Rs. 1, 25,435 crore. Total expenditure proposed at Rs. 12, 57,729 crore. Increase of 18. 3 per cent in total Plan allocation. Increase of 10. 9 per cent in the Non-plan expenditure. XI Plan expenditure more than 100 per cent in nominal terms than envisaged for the Plan period. Increase of 23 per cent in Plan and Non-plan transfer to States and UTs. Fiscal Deficit brought down from 5. 5 per cent in BE 2010-11 to 5. 1 per cent of GDP in RE 2010-11. Fiscal Deficit kept at 4. 6 per cent of GDP for 2011-12. 10. Fiscal Deficit to be progressively reduced to 3. 5 per cent by 2013-14. “Effective Revenue Deficit” estimated at 2. 3 per cent of GDP in the Revised Estimates for 2010-11 and 1. 8 per cent for 2011-12. All subsidy related liabilities brought into fiscal accounting. Net market borrowing of the Government through dated securities in 2011-12 would be Rs. 3. 43 lakh crore. Central Government debt estimated at 44. 2 per cent of GDP for 2011-12 as against 52. 5 per cent recommended by the 13th Finance Commission.
Tax Proposals – Direct Taxes1 Exemption limit for the individual taxpayers enhanced from Rs. 1, 60,000 to Rs. 1, 80,000 giving uniform tax relief of Rs. 2,000.
2. Exemption limit enhanced to Rs. 2, 50,000 and qualifying age reduced for senior citizens from 65 to 60 year. Higher exemption limit of Rs. 5, 00,000 Citizens over 80 years.
3 Surcharge of 7. 5 per cent on domestic companies reduced to 5 per cent.
4. Minimum Alternative Tax increased from 18 per cent to 18. 5 per cent.
5. Tax incentives extended to attract foreign funds for financing of infrastructure.
6. Deduction of Rs. 20,000 for investment in long-term infrastructure bonds extended for one more year.
7. Lower rate of 15 per cent tax on dividends received by an Indian company from its foreign subsidiary.
8. Investment linked deduction extended to fertiliser industry and developing affordable housing.
9. Deduction on payments made to National Laboratories, Universities and Institutes of Technology enhanced to 200 per cent.
Tax Proposals – Indirect Taxes1. Stay on course for transition to GST. Central Excise Duty to be maintained at standard rate of 10 per cent. Nominal Central Excise Duty of 1 per cent imposed on 130 items entering in the tax net. Lower rate of Central Excise Duty enhanced from 4 per cent to 5 per cent.
2. Branded garments subject to 10 per cent excise duty.
3 Equipments needed for storage and warehouse facilities on agricultural produce exempted from excise duty. Basic Custom Duty reduced for specified agricultural machinery from 5 per cent to 2. 5 per cent. Basic Custom Duty reduced on micro-irrigation equipment from 7. 5 per cent to 5 per cent. De-oiled rice bran cake to be fully exempted from basic Custom Duty. Export Duty of 10 per cent to be levied on its export.
4. Rate of Export Duty for all types of iron ore enhanced and unified at 20 per cent ad valorem. Full exemption from Export Duty to iron ore pellets. Basic Custom Duty on two critical raw materials of cement industry viz. petcoke and gypsum is proposed to be reduced to 2. 5 per cent. Cash dispensers fully exempt from basic Customs Duty. Full exemption from basic Customs Duty and a concessional rate of Central Excise Duty extended to batteries imported by manufacturers of electrical vehicles. Concessional Excise Duty of 10 per cent to vehicles based on Fuel cell technology. Exemption granted from basic custom duty and special CVD to critical parts/assemblies needed for Hybrid vehicles. Reduction in Excise Duty on kits used for conversion of fossil fuel vehicles into Hybrid vehicles. Excise Duty on LEDs reduced to 5 per cent and special CVD being fully exempted. Basic Customs Duty on solar lantern reduced from 10 to 5 per cent. Full exemption from basic Customs Duty to Crude Palm Stearin used in manufacture of laundry soap. Full exemption from basic Excise Duty granted to enzyme based preparation for pre-tanning.
5. Parallel Excise Duty exemption for domestic suppliers producing capital goods needed for expansion of existing mega or ultra mega power projects. Full exemption from basic Customs Duty to bio-asphalt and specified machinery for application in the construction of national highways.
6. Exemption from Import Duty for spares and capital goods required for ship repair units extended to import by ship owners. Concessional basic Custom Duty of 5 per cent and CVD of 5 per cent available to newspaper establishments for high speed printing presses extended to mailroom equipment. Jumbo rolls of cinematographic film fully exempted from CVD by providing full exemption from Excise Duty. Out right concession to factory-built ambulances from Excise Duty. Relief measures proposed for raw pistachio, bamboo for agarbatti, lactose for the manufacture of homoeopathic medicines, sanitary napkins, baby and adult diapers.
Service TaxStandard rate of Service Tax retained at 10 per cent, while seeking a closer fit between present regime and its GST successor. Hotel accommodation in excess of Rs. 1,000 per day and service provided by air conditioned restaurants that have license to serve liquor added as new services for levying Service Tax. Tax on all services provided by hospitals with 25 or more beds with facility of central air conditioning. Service Tax on air travel both domestic and international raised. Services provided by life insurance companies in the area of investment and some more legal services proposed to be brought into tax net. All individual and sole proprietor tax payers with a turn over upto Rs. 60 lakh freed from the formalities of audit.
Net PositionProposals relating to Customs and Central Excise estimated to result in a net revenue gain of Rs. 7,300 crore. Proposals relating to Service Tax estimated to result in net revenue gain of Rs. 4,000 crore. Proposals relating to Direct Taxes estimated to result in a revenue loss of Rs. 11, 500 crore and those related to Indirect Taxes estimated to result in net revenue gain of Rs. 11,300 crore.

Queries & Discussions Welcome
Note: The purpose of this note is to provide a brief overview of the key announcements pertaining to the Union Budget 2011. It does not seek to critically examine the various provisions nor is it meant to a complete elaboration of all its provisions. It is possible that some provisions of the Union Budget 2011 could be altered in some respect at the time of enactment of the final legislation. We recommend that advice be sought before taking any action on specific issues.

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CA A. K. JAIN -
About the Author:The Author, A. K. Jain is practicing Chartered Accountant at New Delhi since 1984 under the banner, “Tapuriah Jain & Associates” ( TJA ).  TJAprovides specialized services in the field of New Business Projects, Taxation Matters, Audit Services, Company Law Matters, Banking and Finance and other related sectors. Firm TJA handles clients from all parts of India as well in some other parts of the world.  Tapuriah Jain & Associates is also closely associated with other professional organisations of  Chartered Accountants, Advocates, Solicitors, Bankers, Stock Brokers, Property Consultants, Engineers, Architects and General Business Consultants.  Network offices exist at Kolkata, Mumbai, Surat, Jodhpur, Chennai, Ranchi, Hyderabad, etc.   TJA plays commanding role in advisory services relating to partner search, financial tie-ups obtaining investment approvals from government and regulatory agencies to drafting and reviewing contract papers and documents.
A. K. Jain is actively associated with several trade, social and religious organizations. He is also Guest Expert (tax matters) on some of the Television Channels conducting live programmes.  He is authored several articles on Indian Revenue and Law System.   He is also widely travelled around the world to attend professional and vocational assignments. He can be contacted at E-Mail: copindia@hotmail. com or Telephone Number – 98-100-46108.
 

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Flowering plant

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Flowering plant

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Angiosperm derived characteristics
Flowers
The flowers, which are the reproductive organs of flowering plants, are the most remarkable feature distinguishing them from other seed plants. Flowers aid angiosperms by enabling a wider range of adaptability and broadening the ecological niches open to them. This has allowed flowering plants to largely dominate terrestrial ecosystems.
Stamens with two pairs of pollen sacs
Stamens are much lighter than the corresponding organs of gymnosperms and have contributed to the diversification of angiosperms through time with adaptations to specialized pollination syndromes, such as particular pollinators. Stamens have also become modified through time to prevent self-fertilization, which has permitted further diversification, allowing angiosperms eventually to fill more niches.
Reduced male parts, three cells
The male gametophyte in angiosperms is significantly reduced in size compared to those of gymnosperm seed plants. The smaller pollen decreases the time from pollination the pollen grain reaching the female plant to fertilization of the ovary; in gymnosperms fertilization can occur up to a year after pollination, while in angiosperms the fertilization begins very soon after pollination. The shorter time leads to angiosperm plants setting seeds sooner and faster than gymnosperms, which is a distinct evolutionary advantage.
Closed carpel enclosing the ovules (carpel or carpels and accessory parts may become the fruit)
The closed carpel of angiosperms also allows adaptations to specialized pollination syndromes and controls. This helps to prevent self-fertilization, thereby maintaining increased diversity. Once the ovary is fertilized, the carpel and some surrounding tissues develop into a fruit. This fruit often serves as an attractant to seed-dispersing animals. The resulting cooperative relationship presents another advantage to angiosperms in the process of dispersal.
Reduced female gametophyte, seven cells with eight nuclei
The reduced female gametophyte, like the reduced male gametophyte, may be an adaptation allowing for more rapid seed set, eventually leading to such flowering plant adaptations as annual herbaceous life cycles, allowing the flowering plants to fill even more niches.
Endosperm
Endosperm formation generally begins after fertilization and before the first division of the zygote. Endosperm is a highly nutritive tissue that can provide food for the developing embryo, the cotyledons, and sometimes for the seedling when it first appears.
These distinguishing characteristics taken together have made the angiosperms the most diverse and numerous land plants and the most commercially important group to humans. The major exception to the dominance of terrestrial ecosystems by flowering plants is the coniferous forest.
Evolution
Further information: Evolutionary history of plants#Flowers
Flowers of Malus sylvestris (crab apple)
Land plants have existed for about 425 million years. Early land plants reproduced sexually with flagellated, swimming sperm, like the green algae from which they evolved. An adaptation to terrestrialization was the development of upright meiosporangia for dispersal by spores to new habitats. This feature is lacking in the descendants of their nearest algal relatives, the Charophycean green algae. A later terrestrial adaptation took place with retention of the delicate, avascular sexual stage, the gametophyte, within the tissues of the vascular sporophyte. This occurred by spore germination within sporangia rather than spore release, as in non-seed plants. A current example of how this might have happened can be seen in the precocious spore germination in Sellaginella, the spike-moss. The result for the ancestors of angiosperms was enclosing them in a case, the seed. The first seed bearing plants, like the ginkgo, and conifers (such as pines and firs), did not produce flowers. Interestingly, the pollen grains (males) of Ginkgo and cycads produce a pair of flagellated, mobile sperm cells that “swim” down the developing pollen tube to the female and her eggs.
The apparently sudden appearance of relatively modern flowers in the fossil record posed such a problem for the theory of evolution that it was called an “abominable mystery” by Charles Darwin. However, the fossil record has grown since the time of Darwin, and recently discovered angiosperm fossils such as Archaefructus, along with further discoveries of fossil gymnosperms, suggest how angiosperm characteristics may have been acquired in a series of steps. Several groups of extinct gymnosperms, particularly seed ferns, have been proposed as the ancestors of flowering plants but there is no continuous fossil evidence showing exactly how flowers evolved. Some older fossils, such as the upper Triassic Sanmiguelia, have been suggested. Based on current evidence, some propose that the ancestors of the angiosperms diverged from an unknown group of gymnosperms during the late Triassic (245202 million years ago). A close relationship between angiosperms and gnetophytes, proposed on the basis of morphological evidence, has more recently been disputed on the basis of molecular evidence that suggest gnetophytes are instead more closely related to other gymnosperms.
The earliest known macrofossil confidently identified as an angiosperm, Archaefructus liaoningensis, is dated to about 125 million years BP (the Cretaceous period), while pollen considered to be of angiosperm origin takes the fossil record back to about 130 million years BP. However, one study has suggested that the early-middle Jurassic plant Schmeissneria, traditionally considered a type of ginkgo, may be the earliest known angiosperm, or at least a close relative. Additionally, circumstantial chemical evidence for the existence of angiosperms as early as 250 million years ago. Oleanane, a secondary metabolite produced by many flowering plants, has been found in Permian deposits of that age together with fossils of gigantopterids. Gigantopterids are a group of extinct seed plants that share many morphological traits with flowering plants, although they are not known to have been flowering plants themselves.
Recent DNA analysis (molecular systematics) show that Amborella trichopoda, found on the Pacific island of New Caledonia, belongs to a sister group of the other flowering plants, and morphological studies suggest that it has features that may have been characteristic of the earliest flowering plants.
The great angiosperm radiation, when a great diversity of angiosperms appears in the fossil record, occurred in the mid-Cretaceous (approximately 100 million years ago). However, a study in 2007 estimated that the division of the five most recent (the genus Ceratophyllum, the family Chloranthaceae, the eudicots, the magnoliids, and the monocots) of the eight main groups occurred around 140 million years ago. By the late Cretaceous, angiosperms appear to have dominated environments formerly occupied by ferns and cycadophytes, but large canopy-forming trees replaced conifers as the dominant trees only close to the end of the Cretaceous 65 millions years ago or even later, at the beginning of the Tertiary. The radiation of herbaceous angiosperm occurred much later. Yet, many fossil plants recognizable as belonging to modern families (including beech, oak, maple, and magnolia) appeared already at late Cretaceous.
Two bees on a flower head of Creeping Thistle, Cirsium arvense
It is generally assumed that the function of flowers, from the start, was to involve mobile animals in their reproduction processes. That is, pollen can be scattered even if the flower is not brightly colored or oddly shaped in a way that attracts animals; however, by expending the energy required to create such traits, angiosperms can enlist the aid of animals and thus reproduce more efficiently.
Island genetics provides one proposed explanation for the sudden, fully developed appearance of flowering plants. Island genetics is believed to be a common source of speciation in general, especially when it comes to radical adaptations that seem to have required inferior transitional forms. Flowering plants may have evolved in an isolated setting like an island or island chain, where the plants bearing them were able to develop a highly specialized relationship with some specific animal (a wasp, for example). Such a relationship, with a hypothetical wasp carrying pollen from one plant to another much the way fig wasps do today, could result in both the plant(s) and their partners developing a high degree of specialization. Note that the wasp example is not incidental; bees, which apparently evolved specifically due to mutualistic plant relationships, are descended from wasps.
Animals are also involved in the distribution of seeds. Fruit, which is formed by the enlargement of flower parts, is frequently a seed-dispersal tool that attracts animals to eat or otherwise disturb it, incidentally scattering the seeds it contains (see frugivory). While many such mutualistic relationships remain too fragile to survive competition and spread widely, flowering proved to be an unusually effective means of reproduction, spreading (whatever its origin) to become the dominant form of land plant life.
Flower ontogeny uses a combination of genes normally responsible for forming new shoots. The most primitive flowers are thought to have had a variable number of flower parts, often separate from (but in contact with) each other. The flowers would have tended to grow in a spiral pattern, to be bisexual (in plants, this means both male and female parts on the same flower), and to be dominated by the ovary (female part). As flowers grew more advanced, some variations developed parts fused together, with a much more specific number and design, and with either specific sexes per flower or plant, or at least “ovary inferior”.
Flower evolution continues to the present day; modern flowers have been so profoundly influenced by humans that some of them cannot be pollinated in nature. Many modern, domesticated flowers used to be simple weeds, which only sprouted when the ground was disturbed. Some of them tended to grow with human crops, perhaps already having symbiotic companion plant relationships with them, and the prettiest did not get plucked because of their beauty, developing a dependence upon and special adaptation to human affection.
Classification
Angiospermae
Amborella
Nymphaeales
Austrobaileyales
Mesangiospermae
Chloranthaceae
magnoliids
Ceratophyllum
monocots
eudicots
The current phylogeny of the flowering plants.
There are eight groups of living angiosperms:
Amborella a single species of shrub from New Caledonia
Nymphaeales about 80 species water lilies and Hydatellaceae
Austrobaileyales about 100 species of woody plants from various parts of the world
Chloranthales several dozen species of aromatic plants with toothed leaves
Magnoliidae about 9,000 species, characterized by trimerous flowers, pollen with one pore, and usually branching-veined leaves for example magnolias, bay laurel, and black pepper
Monocotyledonae about 70,000 species, characterized by trimerous flowers, a single cotyledon, pollen with one pore, and usually parallel-veined leaves for example grasses, orchids, and palms
Ceratophyllum about 6 species of aquatic plants, perhaps most familiar as aquarium plants
Eudicotyledonae about 175,000 species, characterized by 4- or 5- merous flowers, pollen with three pores, and usually branching-veined leaves for example sunflowers, petunia, buttercup, apples and oaks
The exact relationship between these eight groups is not yet clear, although it has been determined that the first three groups to diverge from the ancestral angiosperm were Amborellales, Nymphaeales, and Austrobaileyales. The term basal angiosperms refers to these three groups. The five other groups form the clade Mesangiospermae, with the Chloranthales and Magnoliidae forming the basal mesangiosperms. Ceratophyllum seems to group with the eudicots rather than with the monocots.
History of classification
From 1736, an illustration of Linnaean classification.
The botanical term “Angiosperm”, from the Ancient Greek , angeon (receptacle, vessel) and , (seed), was coined in the form Angiospermae by Paul Hermann in 1690, as the name of that one of his primary divisions of the plant kingdom. This included flowering plants possessing seeds enclosed in capsules, distinguished from his Gymnospermae, or flowering plants with achenial or schizo-carpic fruits, the whole fruit or each of its pieces being here regarded as a seed and naked. The term and its antonym were maintained by Carolus Linnaeus with the same sense, but with restricted application, in the names of the orders of his class Didynamia. Its use with any approach to its modern scope only became possible after 1827, when Robert Brown established the existence of truly naked ovules in the Cycadeae and Coniferae, and applied to them the name Gymnosperms. From that time onwards, so long as these Gymnosperms were, as was usual, reckoned as dicotyledonous flowering plants, the term Angiosperm was used antithetically by botanical writers, with varying scope, as a group-name for other dicotyledonous plants.
Auxanometer: Device for measuring increase or rate of growth in plants.
In 1851, Hofmeister discovered the changes occurring in the embryo-sac of flowering plants, and determined the correct relationships of these to the Cryptogamia. This fixed the position of Gymnosperms as a class distinct from Dicotyledons, and the term Angiosperm then gradually came to be accepted as the suitable designation for the whole of the flowering plants other than Gymnosperms, including the classes of Dicotyledons and Monocotyledons. This is the sense in which the term is used today.
In most taxonomies, the flowering plants are treated as a coherent group. The most popular descriptive name has been Angiospermae (Angiosperms), with Anthophyta (“flowering plants”) a second choice. These names are not linked to any rank. The Wettstein system and the Engler system use the name Angiospermae, at the assigned rank of subdivision. The Reveal system treated flowering plants as subdivision Magnoliophytina (Frohne & U. Jensen ex Reveal, Phytologia 79: 70 1996), but later split it to Magnoliopsida, Liliopsida and Rosopsida. The Takhtajan system and Cronquist system treat this group at the rank of division, leading to the name Magnoliophyta (from the family name Magnoliaceae). The Dahlgren system and Thorne system (1992) treat this group at the rank of class, leading to the name Magnoliopsida. However, the APG system, of 1998, and the APG II system, of 2003, do not treat it as a formal taxon but rather treat it as a clade without a formal botanical name and use the name angiosperms for this clade.
The internal classification of this group has undergone considerable revision. The Cronquist system, proposed by Arthur Cronquist in 1968 and published in its full form in 1981, is still widely used, but is no longer believed to accurately reflect phylogeny. A general consensus about how the flowering plants should be arranged has recently begun to emerge, through the work of the Angiosperm Phylogeny Group, who published an influential reclassification of the angiosperms in 1998. An update incorporating more recent research was published as APG II in 2003.
A monocot (left), and dicot
Traditionally, the flowering plants are divided into two groups, which in the Cronquist system are called Magnoliopsida (at the rank of class, formed from the family name Magnoliacae) and Liliopsida (at the rank of class, formed from the family name Liliaceae). Other descriptive names allowed by Article 16 of the ICBN include Dicotyledones or Dicotyledoneae, and Monocotyledones or Monocotyledoneae, which have a long history of use. In English a member of either group may be called a dicotyledon (plural dicotyledons) and monocotyledon (plural monocotyledons), or abbreviated, as dicot (plural dicots) and monocot (plural monocots). These names derive from the observation that the dicots most often have two cotyledons, or embryonic leaves, within each seed. The monocots usually have only one, but the rule is not absolute either way. From a diagnostic point of view the number of cotyledons is neither a particularly handy nor reliable character.
Recent studies, as by the APG, show that the monocots form holophyletic or monophyletic group; this clade is given the name monocots. However, the dicots are not (they are a paraphyletic group). Nevertheless, within the dicots a monophyletic group does exist, called the eudicots or tricolpates, and including most of the dicots. The name tricolpates derives from a type of pollen found widely within this group. The name eudicots is formed combining dicot with the prefix eu- (from Greek, for “well,” or “good,” botanically indicating “true”), as the eudicots share the characters traditionally attributed to the dicots, such as flowers with four or five parts (four or five petals, four or five sepals). Separating this group of eudicots from the rest of the (former) dicots leaves a remainder, which sometimes are called informally palaeodicots (Greek prefix “palaeo-” means “old”). As this remnant group is not monophyletic this is a term of convenience only.
Flowering plant diversity
Various flower colors and shapes
The number of species of flowering plants is estimated to be in the range of 250,000 to 400,000. The number of families in APG (1998) was 462. In APG II (2003) it is not settled; at maximum it is 457, but within this number there are 55 optional segregates, so that the minimum number of families in this system is 402.
The diversity of flowering plants is not evenly distributed. Nearly all species belong to the eudicot (75%), monocot (23%) and magnoliid (2%) clades. The remaining 5 clades contain a little over 250 species in total, i. e. , less than 0. 1% of flowering plant diversity, divided among 9 families.
The most diverse families of flowering plants, in their APG circumscriptions, in order of number of species, are:
Asteraceae or Compositae (daisy family): 23,600 species
Orchidaceae (orchid family): 22,075 species
Fabaceae or Leguminosae (pea family): 19,400
Rubiaceae (madder family): 13,150
Poaceae or Gramineae (grass family): 10,035
Lamiaceae or Labiatae (mint family): 7,173
Euphorbiaceae (spurge family): 5,735
Melastomataceae (melastome family): 5,005
Myrtaceae (myrtle family): 4,620
Apocynaceae (dogbane family): 4,555
In the list above (showing only the 10 largest families), the Orchidaceae and Poaceae are monocot families; the others are eudicot families.
Vascular anatomy
Cross-section of a stem of the angiosperm flax:
1. Pith,
2. Protoxylem,
3. Xylem I,
4. Phloem I,
5. Sclerenchyma (bast fibre),
6. Cortex,
7. Epidermis
The amount and complexity of tissue-formation in flowering plants exceeds that of Gymnosperms. The vascular bundles of the stem are arranged such that the xylem and phloem form concentric rings.
In the Dicotyledons, the bundles in the very young stem are arranged in an open ring, separating a central pith from an outer cortex. In each bundle, separating the xylem and phloem, is a layer of meristem or active formative tissue known as cambium. By the formation of a layer of cambium between the bundles (interfascicular cambium) a complete ring is formed, and a regular periodical increase in thickness results from the development of xylem on the inside and phloem on the outside. The soft phloem becomes crushed, but the hard wood persists and forms the bulk of the stem and branches of the woody perennial. Owing to differences in the character of the elements produced at the beginning and end of the season, the wood is marked out in transverse section into concentric rings, one for each season of growth, called annual rings.
Among the Monocotyledons, the bundles are more numerous in the young stem and are scattered through the ground tissue. They contain no cambium and once formed the stem increases in diameter only in exceptional cases.
The flower, fruit, and seed
Flowers
Main articles: Flower and Plant sexuality
A collection of flowers forming an inflorescence.
The characteristic feature of angiosperms is the flower. Flowers show remarkable variation in form and elaboration, and provide the most trustworthy external characteristics for establishing relationships among angiosperm species. The function of the flower is to ensure fertilization of the ovule and development of fruit containing seeds. The floral apparatus may arise terminally on a shoot or from the axil of a leaf (where the petiole attaches to the stem). Occasionally, as in violets, a flower arises singly in the axil of an ordinary foliage-leaf. More typically, the flower-bearing portion of the plant is sharply distinguished from the foliage-bearing or vegetative portion, and forms a more or less elaborate branch-system called an inflorescence.
The reproductive cells produced by flowers are of two kinds. Microspores, which will divide to become pollen grains, are the “male” cells and are borne in the stamens (or microsporophylls). The “female” cells called megaspores, which will divide to become the egg-cell (megagametogenesis), are contained in the ovule and enclosed in the carpel (or megasporophyll).
The flower may consist only of these parts, as in willow, where each flower comprises only a few stamens or two carpels. Usually other structures are present and serve to protect the sporophylls and to form an envelope attractive to pollinators. The individual members of these surrounding structures are known as sepals and petals (or tepals in flowers such as Magnolia where sepals and petals are not distinguishable from each other). The outer series (calyx of sepals) is usually green and leaf-like, and functions to protect the rest of the flower, especially the bud. The inner series (corolla of petals) is generally white or brightly colored, and is more delicate in structure. It functions to attract insect or bird pollinators. Attraction is effected by color, scent, and nectar, which may be secreted in some part of the flower. The characteristics that attract pollinators account for the popularity of flowers and flowering plants among humans.
While the majority of flowers are perfect or hermaphrodite (having both male and female parts in the same flower structure), flowering plants have developed numerous morphological and physiological mechanisms to reduce or prevent self-fertilization. Heteromorphic flowers have short carpels and long stamens, or vice versa, so animal pollinators cannot easily transfer pollen to the pistil (receptive part of the carpel). Homomorphic flowers may employ a biochemical (physiological) mechanism called self-incompatibility to discriminate between self- and non-self pollen grains. In other species, the male and female parts are morphologically separated, developing on different flowers.
Fertilization and embryogenesis
Main articles: Fertilization and Plant embryogenesis
Angiosperm life cycle
Double fertilization refers to a process in which two sperm cells fertilize cells in the ovary. This process begins when a pollen grain adheres to the stigma of the pistil (female reproductive structure), germinates, and grows a long pollen tube. While this pollen tube is growing, a haploid generative cell travels down the tube behind the tube nucleus. The generative cell divides by mitosis to produce two haploid (n) sperm cells. As the pollen tube grows, it makes its way from the stigma, down the style and into the ovary. Here the pollen tube reaches the micropyle of the ovule and digests its way into one of the synergids, releasing its contents (which include the sperm cells). The synergid that the cells were released into degenerates and one sperm makes its way to fertilize the egg cell, producing a diploid (2n) zygote. The second sperm cell fuses with both central cell nuclei, producing a triploid (3n) cell. As the zygote develops into an embryo, the triploid cell develops into the endosperm, which serves as the embryo’s food supply. The ovary now will develop into fruit and the ovule will develop into seed.
Fruit and seed
Main articles: Seed and Fruit
The fruit of the Aesculus or Horse Chestnut tree.
As the development of embryo and endosperm proceeds within the embryo-sac, the sac wall enlarges and combines with the nucellus (which is likewise enlarging) and the integument to form the seed-coat. The ovary wall develops to form the fruit or pericarp, whose form is closely associated with the manner of distribution of the seed.
Frequently the influence of fertilization is felt beyond the ovary, and other parts of the flower take part in the formation of the fruit, e. g. the floral receptacle in the apple, strawberry and others.
The character of the seed-coat bears a definite relation to that of the fruit. They protect the embryo and aid in dissemination; they may also directly promote germination. Among plants with indehiscent fruits, the fruit generally provides protection for the embryo and secures dissemination. In this case, the seed-coat is only slightly developed. If the fruit is dehiscent and the seed is exposed, the seed-coat is generally well developed, and must discharge the functions otherwise executed by the fruit.
Economic importance
Agriculture is almost entirely dependent on angiosperms, either directly or indirectly through livestock feed. Of all the families plants, the Poaceae, or grass family, is by far the most important, providing the bulk of all feedstocks (rice, corn maize, wheat, barley, rye, oats, pearl millet, sugar cane, sorghum). The Fabaceae, or legume family, comes in second place. Also of high importance are the Solanaceae, or nightshade family (potatoes, tomatoes, and peppers, among others), the Cucurbitaceae, or gourd family (also including pumpkins and melons), the Brassicaceae, or mustard plant family (including rapeseed and cabbage), and the Apiaceae, or parsley family. Many of our fruits come from the Rutaceae, or rue family, and the Rosaceae, or rose family (including apples, pears, cherries, apricots, plums, etc. ).
In some parts of the world, certain single species assume paramount importance because of their variety of uses, for example the coconut (Cocos nucifera) on Pacific atolls, and the olive (Olea europaea) in the Mediterranean region.
Flowering plants also provide economic resources in the form of wood, paper, fiber (cotton, flax, and hemp, among others), medicines (digitalis, camphor), decorative and landscaping plants, and many other uses. The main area in which they are surpassed by other plants is timber production.
See also
List of flowers
References
^ Lindley, J (1830). Introduction to the Natural System of Botany. London: Longman, Rees, Orme, Brown, and Green. xxxvi.  
^ Cantino, Philip D. ; James A. Doyle, Sean W. Graham, Walter S. Judd, Richard G. Olmstead, Douglas E. Soltis, Pamela S. Soltis, & Michael J. Donoghue (2007). “Towards a phylogenetic nomenclature of Tracheophyta”. Taxon 56 (3): E144.  
^ Lindley, D (2000). “The role of mid-palaeozoic mesofossils in the detection of early bryophytes”. Philos Trans R Soc Lond B Biol Sci 355 (1398): 733755. . doi:10. 1098/rstb. 2000. 0613. PMID 10905607. PMC 1692787. http://www. pubmedcentral. nih. gov/articlerender. fcgi?artid=1692787.  
^ Darwin’s abominable mystery: Insights from a supertree of the angiosperms. Proceedings of the National Academy of Sciences of the United States of America. T. Jonathan Davies, Timothy G. Barraclough, Mark W. Chase, Pamela S. Soltis, Douglas E. Soltis, and Vincent Savolainen. Published (online) February 6, 2004.
^ Sun, G. , Q. Ji, D. L. Dilcher, S. Zheng, K. C. Nixon & X. Wang 2002. Archaefructaceae, a New Basal Angiosperm Family. Science 296(5569): 899904.
^ Xin Wing; Shuying Duan, Baoyin Geng, Jinzhong Cui and Yong Yang (2007). “Schmeissneria: A missing link to angiosperms?”. BMC Evolutionary Biology 7: 14. doi:10. 1186/1471-2148-7-14.  
^ David Winship Taylor, Hongqi Li, Jeremy Dahl, Fred J. Fago, David Zinniker, and J. Michael Moldowan (March 2006). “Biogeochemical evidence for the presence of the angiosperm molecular fossil oleanane in Paleozoic and Mesozoic non-angiospermous fossils”. Paleobiology 32 (2): 179190. doi:10. 1666/0094-8373(2006)32[179:BEFTPO]2. 0. CO;2. doi:10. 1666/0094-8373(2006)32[179:BEFTPO]2. 0. CO;2.  
^ Oily Fossils Provide Clues To The Evolution Of Flowers ScienceDaily (Apr. 5, 2001)
^ NOVA Transcripts First Flower PBS Airdate: April 17, 2007
^ Amborella not a “basal angiosperm”? Not so fast — Soltis and Soltis 91 (6): 997 — American Journal of Botany
^ South Pacific plant may be missing link in evolution of flowering plants Public release date: 17-May-2006
^ Using plastid genome-scale data to resolve enigmatic relationships among basal angiosperms- Communicated by David L. Dilcher, University of Florida, Gainesville, FL, August 28, 2007 (received for review June 15, 2007) PNAS
^ Wilson Nichols Stewart & Gar W. Rothwell, Paleobotany and the evolution of plants, 2nd ed. , Cambridge Univ. Press 1993, p. 498
^ Age-Old Question On Evolution Of Flowers Answered 15-Jun-2001
^ Human Affection Altered Evolution of Flowers By Robert Roy Britt, LiveScience Senior Writer (posted: 26 May 2005 06:53 am ET)
^ a b c d e f Jeffrey D. Palmer, Douglas E. Soltis and Mark W. Chase, Chase, M. W. (2004). Figure 2. “The plant tree of life: an overview and some points of view”. American Journal of Botany 91: 14371445. doi:10. 3732/ajb. 91. 10. 1437. http://www. amjbot. org/cgi/content/full/91/10/1437/F2.  
^ Pamela S. Soltis and Douglas E. Soltis (2004). “The origin and diversification of angiosperms”. American Journal of Botany 91: 16141626. doi:10. 3732/ajb. 91. 10. 1614. http://www. amjbot. org/cgi/content/full/91/10/1614.  
^ a b c Angiosperm Phylogeny Group (2003). “An update of the Angiosperm Phylogeny Group classification for the orders and families of flowering plants: APG II”. Botanical Journal of the Linnean Society 141: 399436. doi:10. 1046/j. 1095-8339. 2003. t01-1-00158. x. http://www. blackwell-synergy. com/links/doi/10. 1046/j. 1095-8339. 2003. t01-1-00158. x/full/.  
^ Thorne, R. F. (2002). “How many species of seed plants are there?”. Taxon 51 (3): 511522. doi:10. 2307/1554864. http://www. ingentaconnect. com/content//iapt/tax/2002/00000051/00000003/art00009.  >
^ Scotland, R. W. & Wortley, A. H. (2003). “How many species of seed plants are there?”. Taxon 52 (1): 101104. doi:10. 2307/3647306. http://www. ingentaconnect. com/content/iapt/tax/2003/00000052/00000001/art00011.  
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External links
Wikimedia Commons has media related to: Magnoliophyta
Wikispecies has information related to: Magnoliophyta
The Wikibook Dichotomous Key has a page on the topic of
Magnoliophyta
Cronquist, Arthur. (1981) An Integrated System of Classification of Flowering Plants. Columbia Univ. Press, New York.
Dilcher, D. 2000. Toward a new synthesis: Major evolutionary trends in the angiosperm fossil record. PNAS [Proceedings of the National Academy of Sciences of the United States of America] 97: 7030-7036 (available online here)
Heywood, V. H. , Brummitt, R. K. , Culham, A. & Seberg, O. (2007). Flowering Plant Families of the World. Richmond Hill, Ontario, Canada: Firefly Books. ISBN 1-55407-206-9.  
Oldest Known Flowering Plants Identified By Genes, William J. Cromie, Harvard Gazette, December 16, 1999.
L. Watson and M. J. Dallwitz (1992 onwards). The families of flowering plants: descriptions, illustrations, identification, information retrieval.
Simpson, M. G. Plant Systematics. Elsevier Academic Press. 2006.
Raven, P. H. , R. F. Evert, S. E. Eichhorn. Biology of Plants, 7th Edition. W. H. Freeman. 2004.
v  d  e
Botany
Subdisciplines of botany
Ethnobotany  Paleobotany  Plant anatomy  Plant ecology  Plant evo-devo  Plant morphology  Plant physiology
Plants
Evolutionary history of plants  Algae  Bryophyte  Pteridophyte  Gymnosperm  Angiosperm
Plant parts
Flower  Fruit  Leaf  Meristem  Root  Stem  Stoma  Vascular tissue  Wood
Plant cells
Cell wall  Chlorophyll  Chloroplast  Photosynthesis  Plant hormone  Plastid  Transpiration
Plant reproduction
Alternation of generations  Gametophyte  Plant sexuality  Pollen  Pollination  Seed  Spore  Sporophyte
Plant taxonomy
Botanical name  Botanical nomenclature  Morphology and Botanical glossaries  Herbarium  IAPT  ICBN  Species Plantarum
Category  Portal
v  d  e
Classification of Archaeplastida / Plantae sensu lato
Rhodophyta
Rhodophyceae  Bangiophyceae  Florideophyceae  Goniotrichales  Stylonematophyceae
Glaucocystophyceae
Glaucocystis  Cyanophora  Gloeochaete
Viridiplantae/
Plantae
sensu stricto
Chlorophyta/GA
Prasinophyceae
UTC clade: Ulvophyceae  Trebouxiophyceae  Chlorophyceae
Streptophyta
Charophyta/GA
Chlorokybophyceae
Chlorokybales
Klebsormidiophyceae
Klebsormidiales
Zygnematophyceae
Desmidiales  Zygnematales
Charophyceae
Charales
Coleochaetophyceae
Coleochaetales
Embryophyta/
Plantae
sensu strictissimo
Bryophytes
(non-vascular)
Marchantiophyta  Anthocerotophyta  Bryophyta “Moss”  Horneophytopsida
Tracheophyta
Lycopodiophyta
Isoetopsida (Isoetales, Selaginellales)  Lycopodiopsida (Lycopodiales)
Euphyllophyta
Moniliformopses (Equisetopsida, Filicopsida, Psilotopsida)
Spermatophyta: Gymnosperm (Pinophyta, Cycadophyta, Ginkgophyta, Gnetophyta)  Magnoliophyta
See also: list of plant orders
Categories: Angiosperms | Plant taxonomy | Plants | Pollination | Plant sexualityHidden categories: Articles needing cleanup from September 2009 | All pages needing cleanup | Wikipedia introduction cleanup from September 2009 | All articles with unsourced statements | Articles with unsourced statements from February 2010 | Wikipedia articles incorporating text from the 1911 Encyclopdia Britannica

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Arnold Donszelmann Leisure RV Management Program – Recommends reading this article.
 
Article source: http://www. campingroadtrip. com/camping-and-rv-forums/forumid/12/postid/195/scope/posts
 
A couple of weeks ago there was a 2005 Jayco 27d Class C motorhome being offered on Craigslist. With about 15,000 miles on the clock, going for under $10K. Too good to be true right? Well, I contacted the lady and she sent some pictures, and then offered to put it on ebay private auction for me. Sounded too fishy – she sent me an email, and then another link to a website which my computer said was dangerous when I tried to click it. Although the link said ebay, it was trying to take me to somewhere else. So, people, buyer beware. It if seems too good to be true, it probably is. ====Real or Scam?======Hi my name is Patricia Wilson, The 2005 Jayco 27d Class C Motorhome is still for sale. The condition is from very good to excellent,only 15,426 miles,leather driver and passenger seats,e450 chassis, v10 engine with six speed automatic transmission and tow mode with engine braking. Here are some pics:http://picasaweb. google. es/patriciawls66/2005jayco27dclassc . The title is clear and on my name. My final price is $9. 600. I already has tons of emails so I hope you understand that I need to sort them out. I will take in consideration only those who are really interested in buying the motor home, to be sure that I don’t waste my time with endless discussions that will lead to nothing. This way, I shall be assured of the serious intentions. Thank you. P. S. I will make a private auction just for you on eBay at the buy it now price of $9,600 so you can purchase it there. That way you will receive assistance for the purchase, paperwork, title transfer and an extended warranty, knowing that eBay insures this purchase up to $ 10. 000 . After I will make the auction I will give you the directions, let me know if you are interested in my offer.
 
 
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I decided to do a little reaseach because the car i was interested wanted some cash only by western union using the ebay buyer protection and ebay logo how can i know for sure its a scam or for real
Will there be a new first time home buyers stimulus program for 2011?

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