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When an Illinois tax law originally is construed as a personal property tax whereby the local net receipts of foreign insurance companies were subjected to assessment at only 30 % of full value , but at a later date is construed as a privilege tax with the result that all the local net income of such foreign companies was taxed at the rate applicable to personal property while domestic companies continued to pay the tax on their personal property assessed at the reduced valuation , the resulting discrimination denied the foreign companies the equal protection of the laws . Claire 's is also the kind of town where how the local high school does in sports matters . This is an uphill job , Andrew Quinn of Reuters reports from the Vietnamese capital , in a rundown town where the local " Hilton " is best known as a former jail for prisoners of war .. Hartley cited Glasgow , K.Y ., a small town where the local electric utility was among the first to create such a network . That 's because what is important is the " vertical " component of the the Earth 's rotation which produces the Coriolis force , and the Coriolis force is greatest when the local vertical is parallel to the Earth 's rotation axis , that is , the poles , and it vanishes at the equator where the local vertical is perpendicular to it .