Have you guys heard about the pending legislation on taxing ranchers with 50 or more head in their herd with an annual tax as high as $88 / head? The EPA has classified cows as factories contributing to the global warming crisis. I watched a news report on this last evening and it was quite disturbing to me. This will have a significant impact on ranchers like myself in our annual operations where operating margins are already cut thin from declining beef prices and rising cost.