Jimmy's Favorite Sites 
              By Jimmy R. Hammond, CPA 
              Here are a few sites I have discovered 
                which are helpful, informative or interesting. These sites relate 
                to Annapolis, to business or are just worth dropping in for a 
                casual visit. Let's go surfing and take a look.  
                 
                The minutes and bylaws of 
                small- and medium-sized businesses are often overlooked or ignored. 
                The result of this omission can be embarrassing and costly. Painful 
                as it is, the first real demand for these documents is often made 
                by the IRS.  
                 
                However, for just $40 at www.minutebook.com, 
                you can purchase software that will put all your decisions in 
                good form using Word or Word Perfect compatible templates. At 
                a minimum, this process will hopefully limit your attorney costs 
                and avoid the embarrassment. Make it your New Year's resolution 
                and check it out to see what you haven't been doing.  
                 
                During a recent review of several local and regional magazines, 
                I came across www.acookscafe.com. 
                This is an Annapolis-based gourmet carry-out, a sit-down café 
                and a cooking school for wannabe chefs or those more advanced 
                persons who want to hone their pastry, pasta, sauce or soufflé 
                skills. This school will let you tackle a recipe or a dinner under 
                skilled supervision. Their gift certificates for these culinary 
                experiences make great Christmas presents as well. Tell Craig 
                Sewall you saw him here. Bon appetite! 
                 
                Stuck for a great gift idea? At www.oneshare.com 
                you can purchase a framed share of common stock (at market) of 
                almost any traded company and have it framed and returned to you 
                in time for the holidays. Some of these stock certificates, like 
                Coca Cola and Harley Davidson, are art-like in their appearance. 
                This could be an annual tradition worth starting. Who said you 
                can't afford a piece of the rock? 
                 
                I was searching the web for "Chesapeake"-related sites and found 
                www.coastaltradingcompany.com. 
                This site has the greatest model collection of Chesapeake Bay 
                skipjacks, oyster boats and other famous yachts I have found to 
                date. The site layout is museum-like and well-organized. The collection 
                even includes a 46.5-inch model of the yacht Columbia, the America's 
                Cup winner in 1899 and 1901, for $160. This might be the perfect 
                keepsake and icon to reflect upon during the upcoming America's 
                Cup challenge. Check out these offerings and drop an email to 
                the site's owner, an Annapolitan. 
                 
                If you have never attended a computer flea market, here is the 
                link to the best---www.marketproshows.com. 
                This nomadic computer show can be found several places regionally 
                or locally at New Carrolton and Upper Marlboro. Check their site 
                for specific dates and times. Computers, monitors, printers, software 
                and thousands of other computer related items are sold from booths 
                by more than 150 vendors at substantially below retail. There 
                is a $6 admission price, which is discounted if you print the 
                coupon out from their site and easily recovered through savings 
                on the smallest purchase. This might be the perfect spot to make 
                those casual but impulsive computer buys for home, office or to 
                add a second gaming computer. It's also a great place to work 
                on your bargaining skills if you are a bit rusty. 
                 
                As always we encourage your thoughts and suggestions. Thanks. 
               
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