Yet a third group wants a total reform of the U.S. tax code, a complex document of thousands of pages full of loopholes, exemptions and special breaks for special circumstances, which allow some colossal U.S. corporations to pay no tax at all.

FORBES: Countries With The Highest And Lowest Taxes

In percentage terms, manufacturing employment peaked even earlier: in 1953, 32% of American workers labored in manufacturing, a figure that has fallen to 9% today (38% of workers were in factories in 1943, but World War II made for special circumstances as far as this statistic goes).

FORBES: Connect

He is expected to stress there are no plans to change the rules on council tax relief available for "special circumstances", such as homes left empty after a person has moved into a hospital or care home, or has died.

BBC: Pickles to allow second home council tax discount cut

Lack of resources and budgetary limitations as well as the special circumstances of prisons and detention centres have always created obstacles for prison libraries to run as efficiently as they should.

UNESCO: M��nster Prison Library

Much of the vitriol was real, reflecting the deep divide in the world between people who see whales as intrinsically special creatures that should not be harmed under any circumstances, and those for whom whales are wild creatures like any others.

BBC: Whaling: Voting, yes or no?

Is there an Android alternative that's as useful in our special circumstances, and is it compatible with a sturdy, water-proof case for it?

ENGADGET: Ask Engadget: best tablet, software and case for a child with a developmental disorder?

However, the district judge banned her from driving for 12 months, deciding she had failed to prove that she should be excused from a ban because of special medical circumstances.

BBC: Nick Freeman and Caprice outside court