Abstract: A new and improved tax collection system and method collects and remits taxes in real time at point-of-sale locations. The system includes a group of point-of-sale terminals at merchant point-of-sale facilities that receive and store tax collection information under merchant control. A bank computer at a merchant bank accesses the stored tax collection information and wire transfers the collected sums periodically to at least one computer at a tax authority bank. For credit or debit transactions, a service computer receives the tax collection information daily from certain ones of the point-of-sale terminals, and wire transfers the credited or debited taxes to the tax authority bank computer.

Abstract: A method of joining conduits includes using a coupler, which includes a pliable tubing and a pair of end sleeves. The coupler is attached to the ends of a pair of conduits by flexing the tubing to cause the coupler to flex into proper alignment and connection with the conduits.

Abstract: A cylindrical transducer is defined by a pair of concentric members formed from a suitable material such as quartz and fused at their ends and separated from each other by a relatively small distance along an intermediate portion of their axial lengths. Thin layers of an electrically conductive material are provided on the adjacent surfaces of the concentric members along the intermediate portions of their axial lengths. The outer member is provided with a progressively increasing thickness near the axial ends of the member. The thickness of the outer member increases with progressive positions towards the axial ends to prevent the member from cracking when subjected to stresses.The thin conductive layers on the members are formed by plating a thin layer of a noble metal such as platinum on the annular surfaces of the quartz members and then applying heat to the quartz members at a particular temperature such as approximately 1050.degree. C. for a particular period of time such as approximately 15 minutes.