* {margin:0;padding:0;}

html, body {
	border:0px;
	margin:0px;
	padding:0px 0px;
}

body {
	color:#000000;
	background:url(../images/layout/body/body_bg.gif) 0 0 repeat-x;
	font-family:Verdana, Arial, Helvetica, sans-serif;
	font-size:12px;
}

a {
	text-decoration:none;
}

ul {
	list-style-type:none;
}	

/* layout classes */
#layout_container {
	margin:25px auto;
	width:800px;
}

#layout_header {
	position:relative;
}

#layout_nav {
	background:#ffffff;
	height:32px;
}

#layout_content {
	background:#8a7a67;
	height:155px;
} 

#layout_footer {
	background:url(../images/layout/footer/footer_bg.gif) 0 0 repeat-x;
	height:218px;
	position:relative;
}


/****** Main Nav ******/
#layout_nav ul {
	float:right;
}
#layout_nav ul li {
	float:left;
}

#layout_nav ul li a {
	background:#8a7a67;
	display:block;
	height:32px;
	line-height:16px;
	margin:0 0 0 1px;
	overflow:hidden;
	text-indent:-999em;
}

#layout_nav ul #chs,
#layout_nav ul #taxation {
	background:#8a7a67;
	display:block;
	height:32px;
	line-height:16px;
	margin:0 0 0 1px;
	overflow:hidden;
	text-indent:-999em;
}

#layout_nav ul #chs {width:126px; background:url(../images/layout/nav/chs_nolink.gif) 0 0 no-repeat;}
#layout_nav ul #taxation {width:112px; background:url(../images/layout/nav/taxation_nolink.gif) 0 0 no-repeat;}
/*#layout_nav ul #chs a {width:126px; background:url(../images/layout/nav/chs.gif) 0 0 no-repeat;}
#layout_nav ul #chs a:hover {background:url(../images/layout/nav/chs_over.gif) 0 0 no-repeat;}*/
#layout_nav ul #amalgamation a {width:126px; background:url(../images/layout/nav/analgamation.gif) 0 0 no-repeat;}
#layout_nav ul #amalgamation a:hover {background:url(../images/layout/nav/analgamation_over.gif) 0 0 no-repeat;}
/*#layout_nav ul #taxation a {width:112px; background:url(../images/layout/nav/taxation.gif) 0 0 no-repeat;}
#layout_nav ul #taxation a:hover {background:url(../images/layout/nav/taxation_over.gif) 0 0 no-repeat;}*/
#layout_nav ul #management a {width:109px; background:url(../images/layout/nav/management.gif) 0 0 no-repeat;}
#layout_nav ul #management a:hover {background:url(../images/layout/nav/management_over.gif) 0 0 no-repeat;}


/****** Content ******/
h1 {
	background:url(../images/layout/header/header_bg.gif) 0 0 no-repeat;
	width:800px;
	height:205px;
	text-indent:-999em;
}

#layout_header div {
	left:20px;
	overflow:hidden;
	position:absolute;
	top:25px;
}

#layout_header a {
	display:block;
	height:135px;
	text-indent:-9999px;
	width:405px;
}

#layout_content p {
	color:#ffffff;
	font-size:17px;	
	font-weight:bold;
	line-height:24px;
	padding:27px 59px 0 54px;
	text-align:justify;
}	





#layout_footer #emergency,
#layout_footer #left {
	left:58px;
	position:absolute;
	text-align:left;
	top:103px;
	width:220px;
}

#layout_footer #contact,
#layout_footer #right {	
	position:absolute;
	right:55px;
	text-align:right;
	top:28px;
	width:300px;
}

#layout_footer #left,
#layout_footer #right {
	top:10px;
	padding:0 0 10px 0;
}


#layout_footer h2,
#layout_footer p,
#layout_footer dt,
#layout_footer dd {
	color:#00457c;
	font-size:13px;
	font-weight:bold;	
}

#layout_footer p {
	color:#8a7a67;
	margin:11px 0 0 0;	
}

#layout_footer dd {
	color:#8a7a67;
	margin:0 0 11px 0;	
}