WPCZ 2LBcR Z=#|["m^36Gff%==\o3=33ffffffffff33oooQzKfzztzp=o=o\%ffQi\=bp:6m:p\ifQUGpbbbX=o=o=3============i:fffffQ\\\\K:K:K:K:p\\\\ppppbfi\\b\zifffQQQQi\\\\bbbbbbppK:K:K:K:fmz:z:z:z:z:pppp\\QQQtUtUtUtUzGzGzGppppppbpXpXpXiz:pQtUzGbbi\pNo3o\6QNNfff=7f=f=%GGf//\\pp%G=ooee3o<P# Justice O'Connor#e P['C|P# 14Circulated: _______________________________ 14Recirculated: _____________________________ CirculationCirculationn Format׼Ł J   %)#e P['C|P#3rd DRAFT # P['A>P# y )  dd^_ SUPREME COURT OF THE UNITED STATESА-  ^_dd #T P[:+AdP# <<  I. A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a)H1HEADER Level 1 (I)3: )I.؃  C H2HEADER Level 2 (A)3D)A.؃  C 2 h  H3HEADER Level 3 (1)3)1.؃  C OutlineTo set up outline text ^ I. A. 1. a.(1)(a) i) a) 1. a. i.(1)(a)(i) 1) a) 1. a. i.(1)(a)(i) 1) a) 1. a. i.(1)(a)(i) 1) a)ҲOutlineBOutline with Bullets * I. A. 1. a.(1)(a) i) a)-*+x-*+x-*+xҲOutlineNOutline with numbers ܸ-} I. A. 1. a.(1)(a) i) a) 1. 1.(1) 1.(1) 1. 1) 1. 1. 1.(1) 1.(1) 1. 1) 1. 1. 1.(1) 1.(1) 1. 1) 1.Ҳ2" !M n5Opin InitInitial Opinion codes #pЊ #  ( (   I. A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a)DaggersDagger Footnote Option /|fT#[ P['CP#X01Í Í14,39Í Í #o P['C#{&P#X` hp x (#%'0*,.8135@8:P#)  dd^_  R SUPREME COURT OF THE UNITED STATESА*(  ^_dd #T P[:+AdP# <<  I. A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a)Final OpFinal Opinion Formatr   #  ( (   X` hp x (#%'0*,.8135@8:P#x X )  dd^_ SUPREME COURT OF THE UNITED STATESА*(  ^_dd #T P[:+AdP# <<  I. A. 1. a.(1)(a) i) a) I A 1 a (1)(a) i) a)2-2"c$cR(H+5 EllipsisParagraph EllipsisD;X` hp x (#%'0*,.8135@8:;o;rfolWSGrfffZAeAe8.888888888888f>fffff]````J>J>J>J>rffffrrrrxffoffxffofff]]]]o````ffffffrrJ>J>J>J>lox;x;x;x;x;rrrrffWWWoSoSoSoSxGxGxGrrrrrrxfoZoZoZox;rWoSxGxfxfofrNe.}S1SSS```==`9}}`9(PPS88SSrr(P9ee\\w.e77\\\wwweeeCe.wR)EreewwwwIeenR\\\wwwxio\eEfRfIfRxe|W87y\r\rxWlRx\\]\ceIfIs`Wx\rriIe77\``rigewiiiiiiiiiiiiiiiiiiiIIIIIIIeeeeeeeeeeeeeeeeeeee777777777777\\\\\\\````````````rrrrrrrrrrrrrrrrrrrrxfx8xs8s\FootnotestntesFormats for normal footnotes#Kn#[ P['CdP# ddd < X01Í Í01Í Í #o P['Cn&P#X` hp x (#%'0*,.8135@8:gwZZskkkkB{sssZZcJRRRkkkl_dRZ>\J\B\JlZoN21mRgR\lNaJlRsRSRYZB\BhVrNlRwgsg_BZ11RVVg_]Zk___________________BBBBBBBZZZZZZZZZZZZZZZZZZZZ111111111111RRRRRRRVVVVVVVVVVVVggggggggggggggggggggl\l2lhs2hR2Lc8d;BcH"m^*2gwZZskkkkB{sssZZcJRRRkkkl_dRZ>\J\B\JlZoN21mRgR\lNaJlRsRSRYZB\BhVrNlRwgsg_BZ11RVVg_]Zk___________________BBBBBBBZZZZZZZZZZZZZZZZZZZZ111111111111RRRRRRRVVVVVVVVVVVVggggggggggggggggggggl\l2lhs2hR"X^FJa3SS}FSFFFFofSS}3o}SOJO}otaxSSSFSS*SSSSSSSSSSOo}}}}fOfOfOfO}}}}}}}oooo}}}}fOfOfOfOOOOOO}}ooottttaaaxxxOota}NF}JokkTKSS3aaAA}}3aSF*RRdE|>gn|g|n|SR{nnnRRnnnnnnnRRRRRRRRRRRRSS"X^HJS<aa}FSFFFF}oaa}<a]XX}kaaSFSS*SSSSSSSSSS]o]o]o]o]o]o]o]o]XXXXX}}}}kkkX}kNF}J}}}\\VV<xx}SS}}<xVF*RRdE|>gn|g|n|SR{nnnRRnnnnnnnRRRRRRRRRRRRSS"m^)+9RRzx11IY)1))RRRRRRRRRR))YYYAljjjrjbrz>RRR1,zzR1llRz199R&&IIZZ91YYQQi)Y00QQQiqiiYXX;Y(yiH$<euXXqiiii@yqqqXXaHQQQiiij]bQX P['CPd_:SHvX pTCd`'l80lX pTC&a4NA> P['CP&bu![2*d[ P['CPcu![2*3[e xzCX&r!Y1)LY P['CPd)o=3no P['C&P e)o=33Roe xzC&Xd*w=50wX pTC&"m^56=ii,GG\o3=33iiiiiiiiii33ooo\QwzzGoGo\,pwfziGp~DAzA~pzw_\N~pppbGoGo=3============pDpppppfiiiiQDQDQDQD~pppp~~~~ppzppppzpppffffziiiipppppp~~QDQDQDQDwzAAAAA~~~~pp___z\z\z\z\NNN~~~~~~pzbzbzbzA~_z\Nppzp~No3\6\\\iiiCCi?i?,XX\==\\~~,X?ooee3o<P#')  dd^_  R SUPREME COURT OF THE UNITED STATESА uB  -(  ^_dd #T P[:+AdP# <<  I A 1 a (1)(a) i) a) I A 1 a (1)(a) i) a)-#[ P['CdP# ( ( , , 4 C  3c C No. 91!794 4 !   J "K #o P['Cn&P# ddd < Ӌ%fb uB  ddd < #[ P['CdP#K191!794"DISSENT  uBn X &HARPER v. VIRGINIA DEPT. OF TAXATION%gb uB  ddd < #[ P['CdP#K191!794"DISSENT  uBn X &HARPER v. VIRGINIA DEPT. OF TAXATION`Q؃ C HENRY HARPER, et al., PETITIONERS v. VIRGINIA -xDEPARTMENT OF TAXATION "   on writ of certiorari to the supreme court of 4~virginia 1#[ P['CdP# d [June 18, 1993] -,   #o P['Cn&P#  J #Footnotes#[ P['CdP# dd X01Í Í01Í Í , , #o P['Cn&P#X` hp x (#%'0*,.8135@8: