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Perhaps you recall an item in this space in March about Tiger Woods being the top taxpayer in Shenzen, China, after the city took its cut of his $2 million fee for a golf exhibition. Guess who's No. 2? Answer: Ex-President Clinton, who was taxed $46,000 on his earnings from a speech last month.

Travel magazine rates best new places to bunk in 2002

With the arrival of the summer vacation season, Condé Nast Traveler magazine has announced its picks of the year's most promising new hotels. Of 52 that made the grade worldwide, 10 are in the US. With the minimum price for a night's stay (in parentheses), they are:

Peninsula, Chicago ($445)
St. Regis Monarch Beach, Dana Point, Calif. ($355)
Hotel Derek, Houston ($245)
Wheatleigh, Lenox, Mass. ($465)
Shore Club, Miami ($245)
Maison Orleans, New Orleans ($385)
City Club Hotel, New York ($275)
Ritz-Carlton Battery Park, New York ($465)
W Times Square, New York ($269)
Four Seasons, San Francisco ($469)

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