Die Macht » Scotland.However, assistant coach Willie Poching ad

NEW YORK -- A record six teams are paying baseballs luxury tax this season, led by the Los Angeles Dodgers at $31.8 million and the New York Yankees at $27.4 million.Boston ($4.5 million), Detroit ($4 million), San Francisco ($3.4 million) and the World Series champion Chicago Cubs ($2.96 million) also were sent bills Friday by the commissioners office, according to information obtained by The Associated Press.The Yankees are paying for the 14th straight year since the tax began, raising their total to $325 million. New York has said it hopes to get below the threshold by 2018.Los Angeles owes for the fourth consecutive year and like New York pays at a 50 percent rate on the amount above the $189 million threshold. The Dodgers paid a record $43 million for 2015, and their four-year total is $113 million.Boston and San Francisco pay at a 30 percent rate as offenders for the second straight year, and Detroit and the Cubs -- a first-time payer -- are at 17.5 percent.The number of teams over the threshold topped last years mark of four. This years total tax was $74 million.Major League Baseball negotiated the luxury tax in an effort to slow spending by large-market clubs and combined with revenue sharing has helped increase the competitive of small-market teams and those in the middle.The threshold increases to $195 million next year under the new labor contract, and tax rates go up, too. There will be additional surtaxes, raising the rate to as much as 95 percent for the amount above $235 million, with the increase to be phased in for 2017 at the midpoint between the old and new rules.Los Angeles lowered its payroll from a record $291 million last year to just under $255 million, which topped the major leagues for the third straight year. For purposes of the tax, which uses average annual values and includes benefits, the Dodgers payroll was nearly $253 million.Luxury tax payrolls figure to increase slightly across the major leagues next year because of a provision in the labor contract calling for the inclusion of salaries of players sent outright to the minors starting this Dec. 1.The Yankees regular payroll was second at $224.5 million, up slightly from last years $223.6 million, followed by Boston ($200.6 million), Detroit ($199 million), the Cubs ($182 million), San Francisco ($181 million) and the Los Angeles Angels ($173 million).Milwaukee had the lowest payroll at $65.5 million, down from $98 million last year. Tampa Bay was at $67 million, down from $77 million.Spending on 40-man major league payrolls totaled nearly $4.1 billion, an increase of $200 million.Luxury tax payrolls are based on the average annual values of contracts and earned 2016 bonuses, and regular payrolls include 2016 salaries, earned bonuses and prorated shares of signing bonuses.Luxury tax checks to the commissioners office are due by Jan. 21. Tax money is used to fund player benefits and MLBs Industry Growth Fund. Starting next year, part of the money also will be used to fund player Individual Retirement Accounts and part will be given to teams not over the tax threshold.Teams pay on the amount they are over the tax threshold. The tax rate starts at 17.5 percent for first-time offenders, then climbs to 30 percent, 40 percent and 50 percent in subsequent years, resetting when a club drops below the threshold for a season.Starting next year, the tax rates will be 20 percent, 30 percent and 50 percent, with a 12 percent surtax on the amount $20 million to $40 million above the threshold. There will be an additional surtax of 42.5 percent on the amount more than $40 million over for first-time offenders and 45 percent for subsequent offenders. Rostislav Olesz Jersey .C. -- Chris Thorburn thinks one of the reasons the Winnipeg Jets have been successful under new coach Paul Maurice is that theyre playing together as a team. Quinton Howden Jersey . 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Surprise at Cooper Cronks omission from the Australian team has given way to New Zealands realisation they face an all-North Queensland halves threat in the Four Nations.Melbourne halfback Cronk was the notable omission from Saturdays second-round Test in Coventry, with world-class NRL playmaker Johnathan Thurston shifted in one spot.Michael Morgan is promoted to start at five-eighth, which initially caught the Kiwis management and senior players off guard.All had assumed Sharks No.6 James Maloney would be next cab off the rank following a bright display in Australias tournament-opening rout of Scotland.However, assistant coach Willie Poching admits Morgan - whose representative career has mostly comprised interchange appearances - is an instant threat because of his club combination with Thurston.While hes played a lot of his rep footy off the bench and been used iin that utility role, hes a starter and hes Johnathan Thurstons partner week in-week out so theres some sense in that, Poching said.ddddddddddddWhether its disruptive to them, Im not too sure. Im sure hell handle it, hes a quality player.Poching said most of the Kiwis preparation had been inward-looking as they strive for a performance vastly better than the 26-6 loss to the Kangaroos in Perth last month.Last weeks 17-16 win over England was a fillip for the players, whose commitment to the cause couldnt be faulted, Poching said.They needed to see some fruits for all the hard work theyve been putting in, he said.Poching added that the game plan would be similar to what they employed in Perth but the attitude and execution would be better. ' ' '