To the ire of many town residents, Mr. Barton was forced to levy a one-time, 3.75-mill tax to bring the town back into the black.

The tax would force companies and individuals with $60,000 or more in assets to pay a one-time tax equal to 1.2 percent of their capital.

To close the government's cash gap, Mr. Duhalde said today that he favors a "special one-time tax" on corporations.

A one-time tax on corporate wealth would also be appropriate.

But the agreement also calls for a one-time tax expected to generate $300 million.

President Ernesto Samper said today that he would ask the legislature to approve a one-time tax to raise $500 million to fight guerrillas and drug traffickers.

Each eligible senior received a one-time, tax free $250 rebate check.

Lynch was a one-time tax delinquent.

A one-time tax, expected to generate $300 million, is being imposed on wholesale and retail liquor inventories held on that date.

Companies walk away with more than a one-time tax break.