XII. Put questions to the Gerundial Complexes in different

functions:

1. It is surprising his being sent abroad. 2. I was sruck by the fact of his having solved so complicated problem in almost no time. 3. We insisted on his being shown the results of the experiment. 4. I haven’t heard of his having been offered the post of director. 5. Your coming here is very desirable. 6. She wrote the letter without my knowing. 7. My having answered all the questions of an examination card satisfied the teacher very much. 8. I entered the room without his seeing it. 9. Our meeting him their was a pleasant surprise. 10. They aimed at being invited to the conference.

XIII. Think of situations where you can use the following sentences:

1. She realized it was no use asking questions. 2. He didn’t like being made fun of. 3. He liked watching the birds. 4. She was not used to being kept waiting. 5. I look forward to seeing him again. 6. He smiled without answering and the next minute he was gone. 7. There is no point in arguing about it. 8. He finished the interview without giving me an opportunity to answer. 9. He looked at her for some time without seeing her. 10. What prevents you from realizing the truth?

XIV. Translate into English:

1. Ви не будете заперечувати, якщо я приєднаюся до вашої ком­панії? 2. Я не заперечую проти того, щоб вони приїхали сюди. 3. Мене дивує, що ви так часто запізнюєтеся. 4. Вона з нетерпінням чекає, коли її запросять на вечірку. 5. Те, що вона зайнята, не завадило їй взяти участь у цій роботі. 6. Пробачте, що я турбую вас знову. Пробачте, що я потурбував вас. 7. Усе залежить від того, чи погода буде гарною. 8. мама наполягала на тому, щоб діти лягали спати вчасно. 9. Ми сподівалися, що він справляє на всіх добре враження. 10. Нас повідомили, що всі студенти нашої групи взяли участь у цій роботі. 11. Цей фільм варто подивитися. 12. Отримавши телеграму, я поїхав на вокзал. 13. Ви проти того, щоб він брав участь у змаганнях? 14. Я чув, що вони вже закін­чили свій експеримент.

EXERCISES for individual work

 

I. Use the correct form of the Gerund. Add a preposition
if necessary:

1. I think I’ll have a chance... (to introduce) you to my friends. 2. Boys always enjoy... (to swim). 3. I’ve just had the pleasure... (to introduce) to your sister. 4. She insisted... (to help) me. 5. They had much difficulty... (to find) the house. 6. I have no intention... (to stay) here any longer. 7. He is afraid... (to catch) cold. 8. She had to leave the house... (to see) by anybody. 9. Are you fond... (to play) chess? 10. He is engaged... (to write) a book. 11. I think... (to go) to the south in summer. 12. The rain prevented me... (to come). 13. Tom is proud... (to do) an important work. 14. There is no possibility... (to find) his address.

II. Insert prepositions where necessary:

1. He succeeded... getting what he wanted. 2. This prevented the letter... being sent off. 3. He has a strange habit... drinking strong tea in the evening. 4. They insisted... our beginning the negotiations at once. 5. He left the house... waking anyone. 6. There is no excuse... his doing such a thing. 7. We have heard... the agreement having been reached. 8. Have you the means... helping him now? 9. You can improve your knowledge of English... reading more. 10. He has had very much experience... teaching. 11.... receiving the telegram I phoned to my brother. 12. We were informed... their taking part in this work.

III. Put the verbs in brackets into the Gerund or Infinitive:

1. I am looking forward to (see) you. 2. We arranged (meet) them here. 3. I wish (see) the manager. 4. It’s no use (wait). 5. Don’t forget (lock) the door before (go) to bed. 6. My mother told me (not speak) to anyone about it. 7. He tried (explain) but she refused (listen). 8. I am beginning (understand) what you mean. 9. Most people prefer (spend) money to (earn) it. 10. The boys like (play) games but hate (do) lessons. 11. I know my hair wants (cut) but I never have time (go) to the hairdresser’s. 12. After (hear) the conditions I decided (not enter) for the competition. 13. Please go on (write), I don’t mind (wait). 14. Do stop (talk). I am trying (finish) a letter. 15. I hate (see) a child (cry).

IV. Put the verbs in brackets into the Gerund, Infinitive or

Participle:

1. Try (avoid) (be) late. He hates (be) kept (wait). 2. He offered (lend) me the money. I didn’t like (take) it but I had no alternative. 3. I didn’t know how (get) to your house so I stopped (ask) the way. 4. I can hear the bell (ring) but nobody seems (be coming) (open) the door. 5. He heard the clock (strike) six and l knew that it was time for him (get up). 6. It’s no good (write) to him. He never anwers letters. The only thing (do) is (go) and (see) him. 7. Ask him (come) in. Don’t keep him (stand) at the door. 8. It is very unpleasant (wake) up and (hear) the rain (beat) on the windows. 9. There are people who can’t help (laugh) when they see someone (slip) on a banana skin.

V. Translate into English:

1. Мені не подобається його звичка змушувати людей чекати. 2. Ми думаємо поїхати до Чорного моря влітку. 3. Вона була сердита на нього за те, що він загубив її словник. 4. Ви не проти мого від’їзду? 5. Чи вда­лося йому знайти нашу адресу? 6. Цей будинок варто продати. 7. Я пам’я­таю, що дивився цей фільм багато років тому. 8. Пробачте, що я прийшов так пізно. 9. Я хочу уникнути помилок. 10. Ви ніколи не будете говорити добре англійською мовою, не вивчивши граматики. 11. Ти маєш бажання піти на прогулянку? 12. Я не заперечую проти того, щоб ви курили тут. 13. Буря завадила нам туди добратися вчасно. 14. Замість того, щоб працювати, він заснув. 15. Я не можу перекласти документ, не з’ясувавши значення кількох слів у словнику. 16. Я напо­лягаю, щоб ви відповіли їм відразу ж. 17. Він вийшов з кімнати, не звертаючи уваги на сина. 18. Після закінчення університету вона пра­цювала на заводі. 19. Він почав читати цю книжку вчора. 20. Дякую, що ти допомагаєш мені. 21. Побачивши викладача, студенти підійшли до нього. 22. Він пам’ятає, що бачив її в магазині.

U N I T 16

TOPIC: TAXATION TEXT A TEXT B GRAMMAR: The Conditional Sentences

 

READING DRILLS

1. Practise the pronunciation of the following words:

a) stress the first syllable:

tax, rate, income, food, clothing, medicine, purchase, product, merchant, weekly, monthly, final, proper, government, agency, source, cost, compensate, portion, revenue, property, permanently, tangible, bonds, mortgages, furniture, nearly, stock, fairly;

b) stress the second syllable:

proportional, progressive, regressive, impose, taxation, essentials, retail, collect, consumer, effective, include, attach, account, assessor, evaluate.

Text A

There are three types of taxes in the United States: proportional, progressive and regressive.

A proportional tax is one that imposes the same percentage rate of taxation¹ on everyone, no matter what their income². Even when income goes up, the per cent of total income paid in taxes does not change.

A progressive tax is one that imposes a higher percentage rate of taxation of people with high incomes than on those with low incomes.

A regressive tax is one that imposes a higher percentage rate of taxation on low incomes than on high incomes. For example, a person with a yearly income of $10,000 may spend $3,000 on food, clothing and medicine, while a person with a yearly income of $100,000 may spend $20,000 on the same essentials. If the state sales tax, which is a regressive tax, were 4 per cent, the person with the lower income would pay a lesser amount in dollars but a higher percentage of total income.*

Sales Taxes³

A sales tax is a general tax levied on consumer purchases of nearly all products. It is added to the final price paid by the consumer.

For the most part, sales taxes are collected by individual merchants at the time of the sale and are turned over weekly or monthly to the proper government agency. Most states allow merchants to keep a small portion of what they collect to compensate for their time and book-keeping costs.

The sales tax generally is a very effective means of getting revenue for states and cities.

Property Taxes⁴

A major source of revenue is the property tax — a tax on real property and tangible or intangible personal property. Real property includes land, buildings and anything else permanently attached to them. Tangible property⁵ is all tangible items of wealth not permanently attached to land or buildings, such as furniture, automobiles, the stock of goods in retail stores and clothing. Intangible personal property⁶ includes stocks, bonds, mortgages, and bank accounts.

The main problem with personal property as a source of revenue is that many items are not always brought to the attention of the tax assessor — the person who places value on property for tax purposes. Because of this, many things that should be taxed never are. Another problem is that some property is very hard to evaluate fairly.

COMMENTS

1. percentage rate of taxation — процентна ставка оподаткування

2. no matter what their income — незалежно від прибутку

3. sales taxes — податок з продажу

4. property taxes — податок на власність

5. tangible property — матеріальні активи

6. intangible property — нематеріальні активи

VOCABULARY EXERCISES