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But so far from that , unless a ship meets with some accident , or comes upon the coast in the dead of winter , when work cannot be done upon the rigging , she is in her finest order at the end of the voyage . The article focuses primarily on the conversion of foot operated controls , such as the brakes and clutch , to hand operated controls . The slope is extremely important because it affects how difficult it is to travel up and down the ramp . We must come down from our heights , and leave our straight paths , for the byways and low places of life , if we would learn truths by strong contrasts ; and in hovels , in forecastles , and among our own outcasts in foreign lands , see what has been wrought upon our fellow-creatures by accident , hardship , or vice . The waiver limits individual plans to a maximum of $ 25,000 per year .