790 research outputs found
Tax policy in the 21st century : new concepts for old problems
Tax Policy issues have moved up the global political agenda. Governments and citizens are increasingly concerned that Multinational Enterprises (MNEs) and High Net Worth Individuals are not paying their fair share of taxes. MNEs are increasingly concerned that the OECD projects on Base Erosion and Profit Shifting will result in new tax barriers being erected to cross border trade. At the same time many governments around the world are looking for higher tax revenues as part of their efforts to reduce budget deficits, but to do this in ways which reduce the complexity of tax systems and reduce the growing inequalities in income and wealth. The international tax community is facing the challenge of how to adapt tax systems which were developed in a “bricks and mortar” economy, where there were significant barriers to international trade, to a truly global economy where individuals and companies can use modern communication technologies to exploit the new opportunities opened up in this borderless world and where the wealth of companies lie very much in what they know rather than in the physical products they produce. This is the context in which the Global Governance Programme of the European University Institute and the Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) created a joint project on taxation and governance. As part of this project a High-Level Policy Seminar was organised in Florence on 11 July 2013. The seminar, which was held under the Chatham House rule, brought together politicians, senior officials, business representatives and academics to discuss “Tax Policy in 21st Century: New Concepts for Old Problems”
Holding Back the Waters: Land Development and the Origins of Levees on the Mississippi, 1720-1845.
Man\u27s efforts to control flooding on the Mississippi began about 280 years ago, but the first 130 years has been neglected in scholarly literature. In spite of abundant primary sources, most histories of flood control on the Mississippi revolve around hydraulic engineering and the contributions of state and federal levee bureaucracies---factors which had almost no impact on the creation of the levee system. Engineers did install the first levee at New Orleans and levees on their own plantations in the 1720s, but the extension of the levee line thereafter was almost entirely the work of private land developers supervised at the local level, first by commandants, then by parish and county governments. The soil of the floodplain accumulated over centuries as sediment deposited by overflows. Its fertility laid the basis for plantation agriculture, with the Mississippi as a means of transport, but overflows destroyed farmers\u27 improvements. Native American hunting farmers who moved in concert with overflows were able to coexist with flooding, but did not conceive of land as property. When European kings began to convert swampland into property by means of grants, the prevention of flooding through levees was made a condition of title. Persons who wanted swampland as property built levees to acquire it. People who did not value land, or lacked the means to levee it, moved on and did not become part of the levee-building community. Since levees must be continuous to be effective, developers of the riverside had to submit to regimentation, coercion, and continuous oversight. Liberty was tempered by the demands of the environment. The records of the era 1720 to 1845 tell a story of levee history quite different from that of the engineers\u27 and post-bellum levee bureaucracies. Sources which reveal the levees\u27 origins are various: letters of commandants, parish police jury and county board of police minutes, state levee laws for local bodies, newspaper accounts of floods, travel journals, tax and census records, and private papers. They tell of a vibrant community of land developers who domesticated the swamps with levees in the interest of survival and prosperity
Intensive Cultural Resources Survey of a Proposed 11.2-Acre Apartment Complex Development, Leander, Williamson County, Texas
Horizon Environmental Services, Inc. (Horizon), was selected by the Mason Joseph Company, Inc. (MJC), on behalf of a private real estate developer, to conduct an intensive cultural resources inventory and assessment for the proposed development of an apartment complex on a 4.5-hectare (11.2-acre) tract in Leander, Williamson County, Texas. The tract is located at the northeast corner of the intersection of Hero’s Way and County Road (CR) 273 on an upland interfluve between the North and South Forks of Brushy Creek. The Area of Potential Effect (APE) for direct effects consists of the entire 4.5-hectare (11.2-acre) tract within which construction would occur; the APE for indirect effects would include possible viewshed impacts to any historic-age buildings (i.e., 45 years of age or older) on parcels adjacent to the construction site.
The proposed undertaking is being sponsored by a private real estate developer on privately owned land utilizing funding provided by the US Department of Housing and Urban Development (HUD); as such, the project would fall under the jurisdiction of Section 106 of the National Historic Preservation Act (NHPA) of 1966, as amended. As the project represents a publicly sponsored undertaking with the potential to impact potentially significant cultural resources, the project sponsor was required to provide for a cultural resources inventory of the APE.
On December 15, 2014, Horizon archeologist Briana Nicole Smith, under the overall direction of Jeffrey D. Owens, Principal Investigator, performed an intensive cultural resources survey of the APE to locate any cultural resources that potentially would be impacted by the proposed undertaking. The cultural resources investigation consisted of an archival review, an intensive pedestrian survey of the APE, and the production of a report suitable for review by the State Historic Preservation Officer (SHPO) in accordance with the Texas Historical Commission’s (THC) Rules of Practice and Procedure, Chapter 26, Section 27, and the Council of Texas Archeologists (CTA) Guidelines for Cultural Resources Management Reports.
Horizon’s archeologist traversed the APE and thoroughly inspected the modern ground surface for aboriginal and historic-age cultural resources. The Texas State Minimum Archeological Survey Standards (TSMASS) require a minimum of 1 subsurface probe per 2 acres for APEs between 11 and 100 acres in size; as such, a total of 6 subsurface probes would be required within the 4.5-hectare (11.2-acre) APE. Horizon exceeded the TSMASS by excavating a total of 16 shovel tests. The APE consists of an upland interfluve situated between the North and South Forks of Brushy Creek. The majority of the APE is a limestone upland, and limestone gravels and bedrock crop out ubiquitously on the modern ground surface in many portions of the APE interspersed with a thin veneer of clay loam and gravelly clay sediments. Physiographically, the northeastern corner of the APE is mapped as falling within the floodplain of the North Fork of Brushy Creek. However, in 2013, artificial fill was applied to some portions of the property to raise the grade above the Federal Emergency Management Agency (FEMA) floodplain. These artificial fill deposits appear to have been applied selectively across the property, primarily along the northern and eastern edges nearest to the creek channel, and the maximum thickness of the fill deposits is approximately 0.3 meters (1.0 feet). The entire property had experienced extensive prior disturbances from previous vegetation clearing, grading, and application of artificial fill in the form of crushed limestone gravels to selected portions of the property.
During the survey, Horizon’s archeologist observed 1 isolated prehistoric artifact consisting of a small biface fragment manufactured from white Edwards chert. This artifact is not temporally diagnostic beyond indicating a general prehistoric presence on the tract and does not, in and of itself, warrant consideration for inclusion in the National Register of Historic Places (NRHP). During a prior cultural resources survey conducted in 2009 of the proposed right-of-way (ROW) of CR 273, which has since been constructed and now forms the western margin of the current survey tract, Cox|McLain Environmental Consulting, Inc., recorded a low-density, surficial scatter of aboriginal lithic debitage, tested cobbles, and tested fossil bivalves. The site, 41WM1246, was interpreted as a lithic raw material procurement area, or “quarry,” of unspecified prehistoric age. Based on the extensive disturbances observed on the site, the lack of temporally diagnostic artifacts or cultural features, and the common site type, site 41WM1246 was determined to be ineligible for inclusion in the NRHP and for designation as a State Antiquities Landmark (SAL), and the site has since been destroyed by construction of CR 273. The single biface fragment found within the current project’s APE is consistent with the cultural materials observed on site 41WM1246; however, the presence of only a single artifact within the APE does not warrant extending the boundaries of 41WM1246 beyond those previously recorded within the CR 273 ROW. No other cultural materials, historic or prehistoric, were observed within the current project’s APE during Horizon’s survey, and no standing structures of historic age are located on the tract or within the viewshed of the property on adjacent parcels.
Based on the results of the survey-level investigations of the APE documented in this report, no potentially significant cultural resources would be affected by the proposed undertaking. In accordance with 36 Code of Federal Regulations (CFR) 800.4, Horizon has made a reasonable and good faith effort to identify historic properties within the APE. No cultural resources were identified that meet the criteria for inclusion in the NRHP according to 36 CFR 60.4, and no further archeological work is recommended in connection with the proposed undertaking. However, it should be noted that human burials are protected under the Texas Health and Safety Code. In the event that any human remains or burial furniture are inadvertently discovered at any point during construction, use, or ongoing maintenance in the APE, even in previously surveyed areas, all work should cease immediately in the vicinity of the inadvertent discovery until a qualified archeologist can assess the find, and the THC should be notified of the discovery
Intensive Cultural Resources Survey of the Pflugerville Independent School District’s Proposed 161.4-acre High School No. 4 Tract, Pflugerville, Travis County, Texas
Horizon Environmental Services, Inc. (Horizon) was selected by Pflugerville Independent School District (ISD) to conduct an intensive cultural resources inventory and assessment of the proposed location of Pflugerville ISD’s High School No. 4 Project. The proposed High School No. 4 tract consists of an approximately 65.3-hectare (161.4-acre) tract located off the southeast side of Weiss Lane between Jesse Bohls Drive to the northeast and Pflugerville Road to the southwest in eastern Pflugerville, Travis County, Texas. The project area would consist of the entire 65.3-hectare (161.4-acre) tract.
The proposed undertaking is being sponsored by Pflugerville ISD, which represents a political subdivision of the state of Texas, on land owned by Pflugerville ISD; as such, the project falls under the jurisdiction of the Antiquities Code of Texas (Texas Natural Resources Code of 1977, Title 9, Chapter 191). No federal jurisdiction has been identified for the project at this time. As the project represents a publicly sponsored undertaking with the potential to impact significant cultural resources, Pflugerville ISD was required to provide for a cultural resources inventory of the project area.
On March 6, 2015, Horizon archeological technicians Briana Nicole Smith and Jared Wiersema, under the overall direction of Jeffrey D. Owens, Principal Investigator, performed an intensive cultural resources survey of the project area to locate any cultural resources that potentially would be impacted by the proposed undertaking. Horizon’s archeologists traversed the 65.3-hectare (161.4-acre) tract in parallel, linear transects spaced no more than 30.5 meters (100.0 feet) apart and thoroughly inspected the modern ground surface for aboriginal and historicage cultural resources. The project area consists of an active agricultural field that had most recently been planted in corn, though crops had not yet been planted for the coming growing season at the time of Horizon’s survey. The project area was largely free of vegetation aside from a small copse of hackberry and elm trees, saplings, and overgrown vines and grasses in the southeastern corner, and visibility of the modern ground surface was characteristically excellent (100%). The cultural resources survey was conducted under Texas Antiquities Permit No. 7206.
In addition to pedestrian walkover, the Texas State Minimum Archeological Survey Standards (TSMASS) require the excavation of 1 shovel test per 3 acres for project areas measuring between 100 and 200 acres in size; thus, a minimum of 54 shovel tests were required within the 65.3-hectare (161.4-acre) project area to meet the TSMASS. Horizon excavated a total of 63 shovel tests during the survey, thereby exceeding the TSMASS for a project area of this size.
One newly recorded archeological site, 41TV2478, was recorded during the survey. The site consists of a small, abandoned, late 19th- to mid-20th-century, 2-room farmhouse situated in a small copse of trees in the southeastern corner of the project area. A low-density scatter of domestic debris, including glass shards (clear, opaque, dark brown, and amethyst), whiteware ceramic sherds, a marble, 2 metal doorknobs, and metal scrap, surrounds the immediate vicinity of the farmhouse. The surrounding area consists of an active agricultural field. Based on the small size of the farmhouse and lack of associated structures or features, this structure likely represents the remnants of a tenant farmhouse situated on a larger farm. An inhabited farm complex, consisting of a large farmhouse with numerous outbuildings, is located outside the project area approximately 190.0 meters (623.2 feet) northwest of the structure and may represent the main farmstead. Due to the dilapidated condition of the structure and the lack of integrity of the sparse, surficial artifact scatter, site 41TV2478 possesses minimal research value and is recommended as ineligible for designation as a State Antiquities Landmark (SAL). Additional archival research would be necessary to determine if the occupants of the site were of historical significance or if the farmstead was part of larger historical events. However, as late 19th- to 20th-century farmsteads represent a common site type in Central Texas, they typically must retain substantial integrity of feeling, association, and setting in order to meet the criteria of significance for designation as SALs. Based on the minimal integrity of site 41TV2478, it is unlikely that the results of any additional archival research would be sufficient to elevate the significance of the site enough to warrant designation as an SAL.
Based on the results of the survey-level investigations documented in this report, no potentially significant cultural resources would be affected by the proposed undertaking. In accordance with 36 CFR 800.4, Horizon has made a reasonable and good-faith effort to identify historic properties within the project area. No cultural resources were identified within the project area that meet the criteria for designation as SALs according to 13 TAC 26, and no further archeological work is recommended in connection with the proposed undertaking. However, human burials, both prehistoric and historic, are protected under the Texas Health and Safety Code. In the event that any human remains or burial objects are inadvertently discovered at any point during construction, use, or ongoing maintenance in the project area, even in previously surveyed areas, all work should cease immediately in the vicinity of the inadvertent discovery, and the Texas Historical Commission (THC) should be notified immediately
Intensive Cultural Resources Survey for the Proposed Coon Marsh Gully Drainage Improvements Project, Hardin County, Texas
Horizon Environmental Services, Inc. (Horizon) was selected by Future Link Technologies, Inc. (Future Link) on behalf of Hardin County to conduct a cultural resources inventory survey and assessment of the proposed Coon Marsh Gully Drainage Improvements Project in south-central Hardin County, Texas. The proposed undertaking would involve channel improvements along an approximately 2.6-kilometer- (1.6-mile-) long segment of Coon Marsh Gully and an approximately 1.4-kilometer- (0.9-mile-) long artificial diversion channel that wind through the Pinewood Estates residential subdivision between State Highway (SH) 105 on the south and Pine Island Bayou on the north. For purposes of the cultural resources survey, it is assumed that all channel improvements, temporary construction easements, and work areas would be constrained to a linear right-of-way (ROW) measuring no more than approximately 30.5 meters (100.0 feet) in width, or 15.2 meters (50.0 feet) on either side of the centerlines of the channels. Thus, the Area of Potential Effect (APE) is assumed to consist of a linear ROW measuring approximately 4.0 kilometers (2.5 miles) in length by 30.5 meters (100.0 feet) in width, covering an area of approximately 12.4 hectares (30.6 acres).
The proposed project is being sponsored by Hardin County, a political subdivision of the state of Texas, utilizing funding provided by the disaster-recovery program administered by the General Land Office (GLO) on behalf of the US Department of Housing and Urban Development (HUD). Consequently, the proposed project falls under the jurisdiction of both the Antiquities Code of Texas and Section 106 of the National Historic Preservation Act (NHPA) of 1966, as amended. As the project represents a publicly sponsored undertaking with the potential to impact potentially significant cultural resources, the Texas Historical Commission (THC) requested that the project sponsor perform a cultural resources inventory and assessment of the APE.
On February 12, 2015, Horizon archeological technicians Briana Nicole Smith and Jared Wiersema, under the overall direction of Jeffrey D. Owens, Principal Investigator, performed an intensive cultural resources survey of the APE to locate any cultural properties that potentially would be impacted by the proposed undertaking. The survey was performed under Texas Antiquities Permit No. 7167. Horizon’s archeologists traversed the APE and thoroughly inspected the modern ground surface for aboriginal and historic-age cultural resources. The APE consists of existing drainages that wind through the Pinewood Estates residential subdivision; as such, residential backyards front against both banks of the creeks. In some areas, vegetation along the creek banks was relatively open, though in most areas it consisted of exceedingly dense thickets of oak, cedar, and hackberry trees with a dense groundcover of tall grasses, shrubs, and greenbrier. Both channels contained numerous “choke points” where accumulated vegetation formed natural dams, producing alternating wet and dry areas within the channels. Some modifications from residential landscaping were evident in some areas, though most of the Coon Marsh Gully channel was relatively intact aside from some evident stream bank erosion. The diversion channel between Coon Marsh Gully and Pine Island Bayou is an artificial drainage feature.
In addition to pedestrian walkover, the Texas State Minimum Archeological Survey Standards (TSMASS) require excavation of a minimum of 16 subsurface probes per mile per 30.5-meter (100.0-foot) width of linear ROW. Thus, the TSMASS would require a minimum of 40 shovel tests within the combined 4.0-kilometer- (2.5-mile-) long ROWs of Coon Marsh Gully and the artificial diversion canal. Horizon excavated a total of 39 shovel tests during the survey. While the TSMASS requirements were missed by 1 shovel test, shovel testing was able to fully penetrate Holocene-age sediments within the APE with the potential to contain subsurface archeological deposits; as such, it is Horizon’s opinion that the pedestrian walkover with surface inspection and shovel testing was adequate to evaluate the cultural resources potential of the APE.
No cultural resources, historic or prehistoric, were identified within the APE as a result of the survey. Based on the results of the survey-level investigations documented in this report, no potentially significant cultural resources would be affected by the proposed undertaking. In accordance with 36 CFR 800.4, Horizon has made a reasonable and good-faith effort to identify historic properties within the APE. No cultural resources were identified that meet the criteria for inclusion in the National Register of Historic Places (NRHP) according to 36 CFR 60.4 or for designation as State Antiquities Landmarks (SAL) according to 13 TAC 26, and no further archeological work is recommended in connection with the proposed undertaking. However, it should be noted that human burials, both prehistoric and historic-era, are protected under the Texas Health and Safety Code. In the event that any human remains or burial objects are inadvertently discovered at any point during construction, use, or ongoing maintenance in the APE, even in previously surveyed areas, all work should cease immediately at the location of the inadvertent discovery until a qualified archeologist can assess the find, and the THC should be notified immediately
Intensive Cultural Resources Survey of the HYSA Texans at Riverwalk Parking Lot Tract, Hutto, Williamson County, Texas
Horizon Environmental Services, Inc. (Horizon) was selected by Burditt Consultants, LLC on behalf of the City of Hutto, to conduct an intensive cultural resources inventory and assessment for the Houston Youth Soccer Association (HYSA) Texans at Riverwalk Parking Lot Project. The HYSA Texans at Riverwalk Park is an existing soccer field located northeast of the intersection of Farm-to-Market Road (FM) 685 and Riverwalk Drive in Hutto, Williamson County, Texas. The City of Hutto is proposing to purchase the soccer park from its current owners. No improvements are proposed to the soccer field itself, though the city is proposing to construct a parking lot on an approximately 1.3-hectare (3.3-acre) lot located off the northern side of Riverwalk Drive adjacent to the eastern side of the soccer field. As such, for purposes of the cultural resources survey, the project area is assumed to consist of the proposed parking lot tract, which covers an area of approximately 1.3 hectares (3.3 acres).
The proposed undertaking is being sponsored by the City of Hutto, a political subdivision of the state of Texas, and would utilize grant funding provided by the Texas Parks & Wildlife Department (TPWD). As both the city of Hutto and TPWD are political subdivisions of the state of Texas, the project would fall under the jurisdiction of the Antiquities Code of Texas (Natural Resources Code, Title 9, Chapter 191). At this time, no federal permits, licenses, or funds have been identified for the project. As the project represents a publicly sponsored undertaking, the project sponsor is required to provide the Texas Historical Commission (THC), which serves as the State Historic Preservation Office (SHPO) for the state of Texas, with an opportunity to review and comment on the project’s potential to adversely affect historic properties considered eligible for designation as State Antiquities Landmarks (SAL).
On May 7, 2019, Horizon archeologists Emily McCurdy and Rachel Naasz conducted an intensive cultural resources survey of the project area. The survey was conducted under the overall direction of Jeffrey D. Owens, Principal Investigator, under Texas Antiquities Permit no. 8997. The purpose of the survey was to locate any significant cultural resources that potentially would be impacted by the proposed undertaking. Horizon’s archeologists traversed the park and thoroughly inspected the modern ground surface for aboriginal and historic-age cultural resources. The project area is located on the upper terraces of Brushy Creek and exhibited signs of prior disturbances from grading, landscaping, periodic vegetation clear-cutting, and construction of a gravel driveway that provides access to the back side of the adjacent soccer field to the west. The field where the parking lot would be constructed appears to already be in use as an informal parking lot for games at the adjacent park. Vegetation within the southern portion of the project area consists of manicured grasses, though the northern portion of the project area adjacent to Brushy Creek was densely overgrown in tall grasses and weeds and a line of deciduous trees lining the creek bank. The largely level, high terrace landform drops off sharply toward the creek, and no lower terraces are evident in this area. Visibility of the modern ground surface was generally poor due to vegetative ground cover (\u3c20%).
In addition to pedestrian walkover, the Texas State Minimum Archeological Survey Standards (TSMASS) require a minimum of two shovel tests per 0.4 hectare (1.0 acre) for project areas between 1.2 and 4.0 hectares (3.0 and 10.0 acres) in size. As such, a minimum of seven shovel tests would be required within the 1.3-hectare (3.3-acre) project area. Horizon excavated a total of 14 shovel tests during the survey, thereby exceeding the TSMASS for a project area of this size. Shovel testing typically revealed dense grayish-brown to gray silty loam overlying dense grayish-brown clay loam or black clay at depths ranging from 45.0 to 75.0 centimeters (17.7 to 29.5 inches) below surface. Sediments on the tract exhibited extensive signs of prior disturbance and compaction. It is Horizon’s opinion that sediments with the potential to contain subsurface archeological deposits were fully penetrated and that the project area was adequately assessed for cultural resources.
One aboriginal expedient tool, a utilized chert flake, was observed in one shovel test at a depth of 30.0 centimeters (11.8 inches) below surface. Additional delineation shovel tests were excavated surrounding this initial positive shovel test, though no more cultural resources were observed. This lithic flake tool has been classified as an isolated artifact occurrence and was not recorded as an archeological site. While the presence of an aboriginal lithic artifact is broadly indicative of prehistoric activity dating to an undermined prehistoric timeframe within the project area, the artifact also may have been redeposited from somewhere nearby during prior construction activities on the tract. No further investigations are warranted in connection with this single artifact. No artifacts were collected during the survey. Following completion of the project, project records will be permanently curated at the Texas Archeological Research Laboratory (TARL).
Based on the results of the survey-level investigations documented in this report, no potentially significant cultural resources would be affected by the proposed undertaking. In accordance with 36 CFR 800.4, Horizon has made a reasonable and good-faith effort to identify historic properties within the project area. No cultural resources were identified within the project area that meet the criteria for designation as State Antiquities Landmarks (SAL) according to 13 TAC 26 or for inclusion in the National Register of Historic Places (NRHP) under 36 CFR 60.4. Horizon recommends a finding of “no historic properties affected,” and no further archeological work is recommended in connection with the proposed undertaking. However, human burials, both prehistoric and historic, are protected under the Texas Health and Safety Code. In the event that any human remains or burial objects are inadvertently discovered at any point during construction, use, or ongoing maintenance in the project area, even in previously surveyed areas, all work should cease immediately in the vicinity of the inadvertent discovery, and the Texas Historical Commission (THC) should be notified immediately
Intensive Cultural Resources Survey of the Hutto Independent School District’s Proposed 16.7-acre Elementary School No. 6 Tract, Hutto, Williamson County, Texas
Horizon Environmental Services, Inc. (Horizon) was selected by Hutto Independent School District (ISD) to conduct an intensive cultural resources inventory and assessment of the proposed location of Hutto ISD’s Elementary School No. 6 Project. The proposed Elementary School No. 6 tract consists of an approximately 6.8-hectare (16.7-acre) tract located east of the Park at Brushy Creek residential subdivision, extending eastwards from the eastern end of Holbrooke Street. For purposes of the cultural resources survey, the project area was considered to consist of the entire 6.8-hectare (16.7-acre) tract, though construction-related activities would be restricted to approximately the southern half of the tract. No ground-disturbing activities would be conducted in the northern half of the project area.
The proposed undertaking is being sponsored by Hutto ISD, which represents a political subdivision of the state of Texas, on land owned by Hutto ISD; as such, the project falls under the jurisdiction of the Antiquities Code of Texas (Texas Natural Resources Code of 1977, Title 9, Chapter 191). No federal jurisdiction has been identified for the project at this time. As the project represents a publicly sponsored undertaking with the potential to impact significant cultural resources, Hutto ISD is required to provide for a cultural resources inventory of the project area.
On March 5, 2015, Horizon archeological technicians Briana Nicole Smith and Jared Wiersema, under the overall direction of Jeffrey D. Owens, Principal Investigator, performed an intensive cultural resources survey of the project area to locate any cultural resources that potentially would be impacted by the proposed undertaking. Horizon’s archeologists traversed the 6.8-hectare (16.7-acre) tract in parallel, linear transects spaced no more than 30.5 meters (100.0 feet) apart and thoroughly inspected the modern ground surface for aboriginal and historicage cultural resources. The project area has apparently been cleared of vegetation in the past and is currently characterized as an open field covered in sporadic clump grasses and shrubs. Trees are largely absent except for a small copse of trees surrounding a windmill and stock tank in the southeastern portion of the project area. Approximately the southern half of the project area is situated on an upland formation, while approximately the northern half is situated on alluvial terraces that frame the channel of Brushy Creek, which flows eastwards to the north of the project area. The cultural resources survey was conducted under Texas Antiquities Permit No. 7207.
In addition to pedestrian walkover, the Texas State Minimum Archeological Survey Standards (TSMASS) require the excavation of 1 shovel test per 2 acres for project areas measuring between 11 and 100 acres in size; thus, a minimum of 9 shovel tests were required within the 6.8-hectare (16.7-acre) project area to meet the TSMASS. Horizon excavated a total of 11 shovel tests during the survey, thereby exceeding the TSMASS for a project area of this size. Holocene-age soils with the potential to contain cultural resources were fully penetrated in 9 of the 11 shovel tests located. The remaining 2 shovel tests, designated as BS3 and BS4, which are located near the northern boundary of the project area, were terminated at depths of 60.0 and 70.0 centimeters (23.6 and 27.6 inches) below surface, respectively. While the potential exists for more deeply buried cultural resources to be present at greater depths, no backhoe trenching was conducted during the survey as no ground-disturbing activities are proposed in the northern half of the project area.
Aside from a modern windmill and stock tank located in a small copse of trees in the southeastern portion of the project area, no cultural resources, historic or prehistoric, were identified within the project area as a result of the survey. Based on the results of the surveylevel investigations documented in this report, no potentially significant cultural resources would be affected by the proposed undertaking. In accordance with 36 CFR 800.4, Horizon has made a reasonable and good-faith effort to identify historic properties within the project area. No cultural resources were identified within the project area that meet the criteria for designation as State Antiquities Landmarks (SAL) according to 13 TAC 26, and no further archeological work is recommended in connection with the proposed undertaking. However, human burials, both prehistoric and historic, are protected under the Texas Health and Safety Code. In the event that any human remains or burial objects are inadvertently discovered at any point during construction, use, or ongoing maintenance in the project area, even in previously surveyed areas, all work should cease immediately in the vicinity of the inadvertent discovery, and the Texas Historical Commission (THC) should be notified immediately
Intensive Cultural Resources Survey of the Pflugerville Independent School District’s Proposed Timmeran Elementary School and Regional Stadium Tracts, Pflugerville, Travis County, Texas
Horizon Environmental Services, Inc. (Horizon) was selected by Pflugerville Independent School District (ISD) to conduct an intensive cultural resources inventory and assessment of the proposed locations of Pflugerville ISD’s Timmeran Elementary School and Regional Stadium. The proposed Timmeran Elementary School tract consists of an approximately 6.6-hectare (16.3- acre) tract located northeast of and adjacent to the proposed Regional Stadium tract, which covers an area of approximately 15.0 hectares (37.1 acres). These adjacent tracts are located northwest of the intersection of Swenson Farms Boulevard and Farm-to-Market Road (FM) 1825, also known as West Pecan Street, in Pflugerville, Williamson County, Texas. For purposes of the cultural resources survey, the project area is assumed to consist of the combined 6.6-hectare (16.3-acre) Timmeran Elementary School tract and the 15.0-hectare (37.1-acre) Regional Stadium tract, which together cover an area of 21.6 hectares (53.4 acres).
The proposed undertaking is being sponsored by Pflugerville ISD, which represents a political subdivision of the state of Texas, on land owned by Pflugerville ISD; as such, the project falls under the jurisdiction of the Antiquities Code of Texas (Texas Natural Resources Code of 1977, Title 9, Chapter 191). In addition, the proposed project may require permitting under Section 404 of the Clean Water Act (CWA); as such, the project would additionally fall under the jurisdiction of Section 106 of the National Historic Preservation Act (NHPA) of 1966, as amended (P.L. 89-665; 80 Stat. 915; 16 USC §470 et seq.). As the project represents a publicly sponsored undertaking with the potential to impact significant cultural resources, Pflugerville ISD is required to provide for a cultural resources inventory of the project area.
On March 4, 2015, Horizon archeological technicians Briana Nicole Smith and Jared Wiersema, under the overall direction of Jeffrey D. Owens, Principal Investigator, performed an intensive cultural resources survey of the project area to locate any cultural resources that potentially would be impacted by the proposed undertaking. Horizon’s archeologists traversed the combined 21.6-hectare (53.4-acre) project area in parallel, linear transects spaced no more than 30.5 meters (100.0 feet) apart and thoroughly inspected the modern ground surface for aboriginal and historic-age cultural resources. The project area consists of an open, upland field that appears to have been used as farmland or pasturage in the past. Vegetation consists of sporadic clump grasses with scattered cedar, live oak, and hackberry trees. An unnamed tributary of Gilleland Creek flows northeastwards near the southeastern boundary of the project area. This tributary is shallowly incised into local bedrock and does not have any adjacent alluvial structures.
A gravel driveway enters the tract in the southwestern corner from FM 1825 and traverses the project area from southwest to northeast, paralleling its northwestern boundary. Formerly, this driveway provided access to a mid-20th-century farmstead formerly located on the tract to the northeast of the project area, but this farmstead is no longer extant. Remnant soils were relatively thin across the project area, typically consisting of shallow gravelly clay and clay loam, and limestone gravels and exposed bedrock were observed on the modern ground surface in many areas. The cultural resources survey was conducted under Texas Antiquities Permit No. 7205.
In addition to pedestrian walkover, the Texas State Minimum Archeological Survey Standards (TSMASS) require the excavation of 1 shovel test per 2 acres for project areas measuring between 11 and 100 acres in size; thus, a minimum of 27 shovel tests were required within the 21.6-hectare (53.4-acre) project area to meet the TSMASS. Horizon excavated a total of 27 shovel tests during the survey, thereby meeting the TSMASS for a project area of this size.
No cultural resources, historic or prehistoric, were identified within the project area as a result of the survey, including any cultural materials that potentially would have been associated with a mid-20th-century farmstead formerly located on the tract to the northeast of the current project area. This farmstead once consisted of as many as 5 standing structures, including 1 outbuilding that would have fallen within the northwestern corner of the current project area, though all of the buildings had been demolished or moved by 2006. No evidence of this former farmstead was observed within the current project area during the survey.
Based on the results of the survey-level investigations documented in this report, no potentially significant cultural resources would be affected by the proposed undertaking. In accordance with 36 CFR 800.4, Horizon has made a reasonable and good-faith effort to identify historic properties within the project area. No cultural resources were identified within the project area that meet the criteria for listing on the National Register of Historic Places (NRHP) according to 36 CFR 60.4 or for designation as State Antiquities Landmarks (SAL) according to 13 TAC 26, and no further archeological work is recommended in connection with the proposed undertaking. However, human burials, both prehistoric and historic, are protected under the Texas Health and Safety Code. In the event that any human remains or burial objects are inadvertently discovered at any point during construction, use, or ongoing maintenance in the project area, even in previously surveyed areas, all work should cease immediately in the vicinity of the inadvertent discovery, and the Texas Historical Commission (THC) should be notified immediately
Intensive Archeological Survey of the 14.3-Acre Doughtie West Tract and Proposed Farm-to-Market Road 2978 Storm Water Detention Pond No. 4, Montgomery County, Texas
Horizon Environmental Services, Inc. (Horizon) was selected by Toll Brothers, Inc. (Toll Brothers) on behalf of Montgomery County Municipal Utility District No. 137 (MCMUD137) to conduct an intensive archeological inventory survey and assessment of the approximately 5.8- hectare (14.3-acre) Doughtie West tract. The Doughtie West tract is located in a forested area between Farm-to-Market Road (FM) 2978 on the west and Conroe Huffsmith Road on the east, approximately 4.8 kilometers (3.0 miles) southwest of the community of Oklahoma in southwestern Montgomery County, Texas. MCMUD137 is proposing to construct and own an approximately 3.2-hectare (8.0-acre) storm water detention pond within the southern portion of this tract. According to an agreement between MCMUD137 and the Texas Department of Transportation (TxDOT), TxDOT would maintain an easement on this proposed detention basin for a share of the detention capacity (TxDOT refers to this project as FM 2978 Storm Water Detention Pond No. 4 [CSJ No. 3050-02-028]). Thus, the Area of Potential Effect (APE) of the current proposed undertaking consists of the 3.2-hectare (8.0-acre) footprint of the proposed storm water detention pond. Although detailed construction plans are not yet available, the maximum depth of excavations within the proposed detention pond footprint is not anticipated to exceed 2.4 meters (8.0 feet) below surface. While the APE of the proposed undertaking consists only of the 2.4-hectare (8.0-acre) footprint of the proposed detention basin, at the request of Toll Brothers and MCMUD137 Horizon surveyed the entire 5.8-hectare (14.3-acre) Doughtie West tract to provide information pertinent to future permitting activities that may be identified within the tract. The proposed project would be located entirely on privately owned land. No existing or proposed new TxDOT rights-of-way (ROW) would be involved in the project, though TxDOT would maintain a permanent easement for a share of the yield of the proposed storm water detention pond.
The proposed undertaking is being sponsored by MCMUD137, a political subdivision of the State of Texas; as such, the project falls under the jurisdiction of the Antiquities Code of Texas. In addition, TxDOT would maintain a permanent easement for a share of the yield of the proposed detention basin. Via the involvement of TxDOT and its parent agency, the Federal Highway Administration (FHWA), the project also falls under the jurisdiction of the National Historic Preservation Act (NHPA) of 1966, as amended. As the project represents a public undertaking with the potential to impact significant archeological resources, MCMUD137 and TxDOT are required to provide for an archeological resources inventory of the project’s APE to assess the project’s possible impacts on any archeological resources within the APE.
On July 29 and 30, 2014, Horizon archeological technicians Michael Mudd and Jared Wiersema, under the overall direction of Jeffrey D. Owens, Principal Investigator, performed an intensive archeological survey of the APE to locate any archeological resources that potentially would be impacted by the proposed undertaking. The archeological investigation consisted of an archival review, an intensive pedestrian survey, subsurface investigations involving shovel testing and backhoe trenching, and the production of a report suitable for review by the State Historic Preservation Office (SHPO) in accordance with the Texas Historical Commission’s (THC) Rules of Practice and Procedure, Chapter 26, Section 27, and the Council of Texas Archeologists’ (CTA) Guidelines for Cultural Resources Management Reports. Approximately 8 person-hours were expended during the process of scoping the project, coordinating with regulatory agencies, and obtaining a Texas Antiquities Permit; approximately 32 person-hours were expended during the archeological survey fieldwork; approximately 8 person-hours were expended by laboratory and mapping personnel processing field data after completion of fieldwork; and 32 person-hours were expended compiling this technical report summarizing the findings of the survey. The survey was conducted under Texas Antiquities Permit No. 6973.
Horizon’s archeologists traversed 100% of the tract and thoroughly inspected the modern ground surface for aboriginal and historic-age archeological resources. The project tract was moderately densely wooded with interspersed open areas resulting from prior clearing episodes. Vegetation generally consisted of a dense understory of shrubs and vines in a mixed forest composed of oaks, Chinese tallows, and pines, and visibility ranged from poor to fair (\u3c30% to 50%) across most of the tract. A large, non-jurisdictional wetland occupies the approximate center of the project tract, and unnamed tributaries of Spring Creek flow through the southwestern and eastern portions of the project tract. Several overgrown 2-track roads traverse the project tract.
In addition, the Texas State Minimum Archeological Survey Standards (TSMASS) require excavation of 1 shovel test per 2 acres for projects between 11 and 100 acres in size. Thus, a total of 7 subsurface probes would be required within the overall 5.8-hectare (14.3-acre) Doughtie West tract. Horizon excavated a total of 16 subsurface probes during the survey, including 13 shovel tests and 3 backhoe trenches. Eight of the subsurface probes, including 6 shovel tests and 2 backhoe trenches, were excavated within the proposed storm water detention pond footprint, and the remaining 7 shovel tests and 1 backhoe trench were excavated in the northern portion of the overall tract outside of the proposed detention pond footprint. Thus, Horizon exceeded the TSMASS requirements for the overall project tract. As there are no publicly owned lands located within the project tract, all subsurface probes were excavated on private land.
No archeological resources, historic or prehistoric, were observed on the modern ground surface or in any of the shovel tests or backhoe trenches excavated during the survey. Sediments typically consisted of a moderately deep mantle of light brown, gray, and reddishbrown sandy loam, sand, and silty loam extending to depths ranging from 20.0 to 100.0 centimeters (7.9 to 39.4 inches) below surface (with a typical thickness of 40.0 to 80.0 centimeters [15.7 to 31.5 inches]) overlying dense clayey sediments. Holocene-age sediments with the potential to contain subsurface archeological deposits were fully penetrated in the majority of subsurface probes. A large, cleared area dotted with piles of construction debris is present in the northwestern corner of the project tract fronting onto FM 2978 to the west. This area represents the former site of 3 to 4 modern farm outbuildings and a gravel driveway. Examination of historic US Geological Survey (USGS) topographic quadrangles and Google Earth aerial photographs indicate that these structures were constructed between 1979 and 1989 and demolished between 2013 and 2014, and are thus not of historic age. No historic-age cultural materials (i.e., 45 years of age or older) were observed in the debris piles resulting from the demolition of these structures.
Based on the results of the survey-level investigations documented in this report, no potentially significant archeological resources would be affected by the proposed undertaking. In accordance with 36 CFR 800.4, Horizon has made a reasonable and good-faith effort to identify archeological historic properties within the APE. No archeological resources were identified within the 3.2-hectare (8.0-acre) footprint of the proposed storm water detention pond, which represents the current project’s APE, or within the larger 5.8-hectare (14.3-acre) Doughtie West tract that meet the criteria for listing on the National Register of Historic Places (NRHP) according to 36 CFR 60.4 or for designation as State Antiquities Landmarks (SAL) according to 13 TAC 26, and no further archeological work is recommended in connection with the proposed undertaking. However, it should be noted that human burials, historic and prehistoric, are protected under the Texas Health and Safety Code. In the event that any human remains or burial objects are inadvertently discovered at any point during construction, use, or ongoing maintenance, even in previously surveyed areas, all work should cease immediately, and the THC should be notified of the discovery
Intensive Cultural Resources Survey for the Proposed Old Spanish Trail Roadway Improvements Project, Orange County, Texas
Horizon Environmental Services, Inc. (Horizon) was selected by LJA Engineering, Inc. (LJA) on behalf of Orange County to conduct an intensive cultural resources inventory and assessment for the proposed Old Spanish Trail Roadway Improvements Project south of Vidor in Orange County, Texas. The proposed undertaking would involve expanding and improving the existing two-lane gravel roadway of Old Spanish Trail. The project area extends approximately 0.8 kilometer (0.5 mile) in length from the intersection of Old Spanish Trail and Red Oak Street northwestward to a flood-control levee located approximately 0.2 kilometer (0.1 mile) south of Ofiel Road. The existing right-of-way (ROW) of Old Spanish Trail measures roughly 10.0 meters (32.8 feet) in width. The proposed roadway improvements would involve construction within an expanded ROW measuring approximately 50.0 meters (164.0 feet) in width, including a combination of existing and proposed new ROW. For purposes of the cultural resources survey, the project area is considered to consist of the 0.8-kilometer- (0.5-mile-) long by 50.0-meter- (164.0-foot-) wide project area, covering a total area of approximately 4.0 hectares (9.9 acres).
The proposed undertaking is being sponsored by Orange County, a political subdivision of the state of Texas; as such, the project would fall under the jurisdiction of the Antiquities Code of Texas (Natural Resources Code, Title 9, Chapter 191). At this time, no federal permits, licenses, or funds have been identified for the project. As the project represents a publicly sponsored undertaking, the project sponsor is required to provide the Texas Historical Commission (THC), which serves as the State Historic Preservation Office (SHPO) for the state of Texas, with an opportunity to review and comment on the project’s potential to adversely affect historic properties listed on or considered eligible for inclusion in the National Register of Historic Places (NRHP) and for designation as State Antiquities Landmarks (SAL).
On April 19, 2019, Horizon archeologist Charles E. Bludau conducted an intensive cultural resources survey of the project area. The survey was conducted under the overall direction of Jeffrey D. Owens, Principal Investigator, under Texas Antiquities Permit no. 8874. The purpose of the survey was to locate any significant cultural resources that potentially would be impacted by the proposed undertaking. Horizon’s archeologist traversed the tract and thoroughly inspected the modern ground surface for aboriginal and historic-age cultural resources. The existing ROW of Old Spanish Trail consists of a two-lane gravel road with no shoulders. The proposed new ROW to the east of the existing roadway consists of short-grass pastures. A large pond is present to the southwest. Visibility of the modern ground surface was typically fair to good (30 to 60%).
In addition to pedestrian walkover, the Texas State Minimum Archeological Survey Standards (TSMASS) require a minimum of 16 shovel tests per mile per 30.5-meter (100.0-foot) width of proposed ROW or fraction thereof for linear projects. As such, a minimum of 16 shovel tests would be required within the 0.8-kilometer- (0.5-mile-) long by 50.0-meter- (164.0-foot-) wide project area. Horizon excavated a total of 17 shovel tests during the survey, thereby exceeding the TSMASS requirements for a project area of this size. Shovel testing typically revealed shallow to moderately deep deposits of sandy loam overlying sandy clay at depths ranging from 5.0 to 60.0 centimeters (1.9 to 23.6 inches) below surface (typically in the range of 30.0 to 60.0 centimeters [11.8 to 23.6 inches] below surface), though deep sandy sediments were observed in two shovel tests extending to a depth of 1.0 meter (3.3 feet) or more below surface. Sediments in a few than half of the shovel tests exhibited iron staining, suggesting that the project area experiences at least seasonally, if not permanently, high water tables. It is Horizon’s opinion that sediments with the potential to contain subsurface archeological deposits were fully penetrated and that the project area was adequately assessed for cultural resources.
No cultural resources of historic or prehistoric age were observed on the modern ground surface or within any of the shovel tests excavated within the project area during the survey.
Based on the results of the survey-level investigations documented in this report, no potentially significant cultural resources would be affected by the proposed undertaking. Horizon has made a reasonable and good-faith effort to identify historic properties within the project area. No cultural resources were identified within the project area that meet the criteria for designation as SALs according to 13 TAC 26 or for inclusion in the NRHP under 36 CFR 60.4. Horizon recommends a finding of “no historic properties affected,” and no further archeological work is recommended in connection with the proposed undertaking. However, human burials, both prehistoric and historic, are protected under the Texas Health and Safety Code. In the event that any human remains or burial objects are inadvertently discovered at any point during construction, use, or ongoing maintenance in the project area, even in previously surveyed areas, all work should cease immediately in the vicinity of the inadvertent discovery, and the Texas Historical Commission (THC) should be notified immediately
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