/* zero out the user agent pre-sets */
 * {
margin:0px;
padding:0px;
}
body {
background-image:url(../images/small-tile4.gif);

}
#wrap {
background-color:#FFFFFF;
position:relative;
top:0px;
margin: 0 auto;
width:800px;
height:1500px;

}
#wrap1 {
background-color:#FFFFFF;
position:relative;
top:0px;
margin: 0 auto;
width:800px;
height:1100px;

}
#header {
position:relative;
top:0px;
margin:auto  0;
}
#backnav {
background-color:#c7a48e;
top:-05px;
left:0px;
width:800px;
height:23px;
}
#nav {
background-color:#c7a48e;
position:relative;
color:#000;
top:-05px;
left:0px;
width:800px;
height:28px;
padding-top:5px;
margin:0px;
z-index:4;
}
#nav li
{	margin: 0;
	padding: 0;
	list-style: none;
	float: left;
	font: bold 14px "Times New Roman", Times, serif;
}

#nav li a
{	
    position:relative;
	top:-5px;
	left:0px;
    display: block;
	margin: 0 0 0 0;
	padding: 4px 10px;
	width: 113px;
	height:25px;
	background-color: #c7a48e;
	color: #FFF;
	text-align: center;
	text-decoration: none;
}

#nav li a:hover
{	background: #e5c4af;
    color:#000000;
}

#nav div
{	position: absolute;
	visibility: hidden;
	margin: 0;
	padding: 0;
	background: #e5c4af;

}

#nav div a
	{	position: relative;
	    top:-5px;
		display: block;
		margin: 0;
		padding: 5px 10px;
		width: 113px;
		height:25px;
		white-space: nowrap;
		text-align: left;
		text-decoration: none;
		background: #e5c4af;
		color: #000000;
		font: 12px "Times New Roman", Times, serif;
}

#nav div a:hover
	{	background: #efddd2;
	}


#page_title1 {
position:relative;
color:#FFFFFF;
top:0px;
left:0px;
width:800px;
height:45px;
z-index:1;
margin:0px;
}

#side_panel2 {
	background-color:#a1ece1;
	position:relative;
	flaot:left;
	top:-50px;
	left:0px;
	width:20px;
	height:1280px;
	padding-left:30px;
	border-right: thin solid #a07357;
}
#side_panel2_1 {
	background-color:#a1ece1;
	position:relative;
	top:-50px;
	left:0px;
	width:20px;
	height:880px;
	padding-left:30px;
	border-right: thin solid #a07357;
}
#foot {
background-color:#a07357;
position:relative;
top:-70px;
left:0px;
width:800px;
height:55px;
color:#FFFFFF;
font-size:14px;
z-index:1;
}

#foot a{
text-decoration:none;
color:#FFFFFF;
}

#service {
	position:relative;
	float:right;
	top:20px;
	left:-30px;
	width: 650px;
	height: 200px;
	padding-top:20px;
	padding-right:30px;
}
#service img {
float:left;
margin-right:20px;
}
#book {
position:relative;
	float:right;
	top:20px;
	left:-30px;
	width: 650px;
	height: 800px;
	padding-top:20px;
	padding-right:30px;

}
#book ul {
list-style:disc;
width:520px;
height:100px;
padding-left:90px;
}
#book img {
float:left;
padding-right:20px;
}

#first_list ul{
	position:relative;
	top:0px;
	width:150px;
	height:80px;
	padding-left:30px;
	margin-left:80px;
}
#second_list ul{
	position:relative;
	top:-85px;
	left:205px;
	width:180px;
	height:135px;
	padding-left:90px;

}

#taxlow {
position:relative;
top:-110px;
left:0px;
width:500px;
height:370px;
float:left;
padding-left:40px;
}
#taxlow ul  {
position:relative;
top:10px;
left:40px;
width:250px;
height:200px;
padding-left:20px;
line-height:1.5em;
}
#tax_last_section {
position:relative;
top:-100px;
left:0px;
width:500px;
height:400px;
float:left;
padding-left:40px;
}
#tax_last_section ul{
position:relative;
top:0px;
left:40px;
width:440px;
height:200px;
padding-left:20px;
line-height:1.5em;
}
#small_section {
font-size:12px;
}
.i_section {
font-style:italic;
font-size:12px;
}
#intuit {
float:right;
padding-left:20px;
}
#credit_img {
padding-left:0px;
}
#thankyou {
position:relative;
top:40px;
left:200px;
padding-left:25px;
width:400px;
height:50px;
color:#683926;
margin:auto  0;
}