La facultad recaudadora de los tributos - I- La determinación por la administración tributaria:

II. I- La determinación por la administración tributaria: relación con los derechos del contribuyente y las garantías del debido proceso:

III.I. La facultad recaudadora de los tributos

“The ﬁnish is

a glossy satin,

which allows

the wonderful

topwood to

look luxurious

yet organic at

the same time,

and the bevel

and carved

headstock

certainly

catch the eye”

the difference between these ukes being noticed and being missed on a display wall. At each end, the bevel meets the edge of the top in a point, which again looks attractive. The soundhole is ringed in abalone, and the preponderance of shell, the bevel and the richness of the topwood make for a real impression of l uxury.

A standard rectangular tie-through rosewood bridge with a plastic, uncompensated saddle anchors the Worth strings. The 18-fret neck looks to be mahogany, and is topped with a rosewood board and a good fret job. At the top, we have a plastic nut and an eye catching

relief carved headstock. This is of the same material as the neck, but the raised centre section is staine d much darker than the honey-brown of the carved sections and carries a Snail logo in abalone. The tuners are unbranded closed back types in gold; nothing special but they do the job well enough, although they seem to be higher geared than most. The overall look will strike you differently dependi ng on taste, but to us, it lo oks fabulous. The finish is a glossy satin, which allows the wonderful topwood to look luxurious yet organic at the same time, and the bevel and carved headstock certainly catch the eye. The construction is excellent; the design leaves plenty of oppor tunity for untidy workmanship to stand out, but there is

no sign of anything untoward. With a n uncompensated bridge, you might expect the intonation to be less than perfect, but in fact both instruments play perfectly in tune all the way up the fingerb oard. You can certainly take these ukes out to play, confident that they will be both eyecatching and acquit themselves well musically.

Let’s tackle the question of the bevel ﬁrst; does it really make any difference? I am a large man at 6’3”, and reaching around an ukulele is not a problem for me in the way that Björk might struggle to reach around

H

ave you been in a guitar shop recently? I was in one the other week, perusing their ukuleles, and I found myself attempting to take in an entire wall of ukes in a glance. So many similar sized and shaped instruments in similar woods can be a little hard to navigate, so part of the job of any ukulele manufacturer is to make their offering stand out. Snail Ukuleles, a brand which appears to be genuinely Chinese, as opposed to a Western brand manufacturing abroad, has certainly managed that with the top end ukes. Most of their range is at the very competitive £100-150 price point, with mostly laminate

construction and the occasional solid cedar top. At the high end – where we are here – the story is slightly different.

The two ukes up for review have more in common than differentiating them; they are concert and tenor versions of the same instrument, identically appointed, so for descriptive purposes we can treat them as one. The top is of solid koa, not the curliest master grade, but beautifully figured nonetheless, and polished just right to bring out the wonderful silking. The back and sides are laminate, veneered in a lower grade but still pleasing koa, reminiscent of good mahogany with more silking, but it’s where the two meet that the real magic happens. Most of the top is bound with particularly glittery abalone (it’s made with

tiny pieces, which really sparkle), but the lower bout has a bevelled edge, with about a centimetre and a half of darker coloured wood let into the edge at a 45-degree angle. This is a feature that’s started to gain prevalence on high end guitars, theoretically providing a more comfortable feel for the forearm, but also serving a s a means for the luthier to show o ff their skills, and showcase some con trasting wood. Is such a feature of any practical use on a concert ukulele? Well, it’s arguable, but certainly it looks classy, and might be

REVIEW

REVIEW SNAIL UKULELES SR-05C & SR-05T SNAIL UKULELES SR-05C & SR-05T£259.99 & £269.99£259.99 & £269.99

ACOUSTIC MAGAZINE DECEMBER 2016DECEMBER 2016

SNAIL UKULELES

SR-05C

NEED TO KNOW NEED TO KNOW Manufacturer:

Manufacturer: Snail Ukuleles Snail Ukuleles

Model: Model: SR-05C SR-05C

Retail Price: Retail Price: £259.99 £259.99

Body Size: Body Size: Concert Concert

Made In: Made In: China China

Top: Top: Solid koa Solid koa

Back & Sides: Back & Sides: Laminate koa Laminate koa

Neck: Neck: Mahogany Mahogany

Fingerboard: Fingerboard: Rosewood Rosewood

Frets: Frets: 18 18

ACOUSTIC TEST RESULTS ACOUSTIC TEST RESULTS

Pros:

Pros:Stunning unique looks; bright, punchy toneStunning unique looks; bright, punchy tone

Cons:

Cons: Could be louder. A pickup would be Could be louder. A pickup would be nicenice

Overall:

Overall: A looker and a winner A looker and a winner

ACOUSTIC RATING ACOUSTIC RATING Build Quality: Build Quality: Sound Quality: Sound Quality: Overall: Overall: CONTACT DETAILS CONTACT DETAILS www.redchilliaudio.com www.redchilliaudio.com

a super jumbo, but I actually did ﬁnd this made a difference. In hours of practice on a conventional tenor, I’ve never really noted any forearm discomfort, but when A/Bing my usual instrument against the Snail and paying attention to how it felt under my forearm, I found it noticeably more comfortable. Score one for what turns out to be a genuinely practical feature. Tonally, you would expect koa to be bright, sweet and open – and less punchy and more airy than mahogany – and the tone h ere does answer that description. The tenor in

particular lends itself to fingerstyle, with good note separation, ringing sustain and a pretty brightness to the tone that makes it a pleasure to listen to. It’s not the loudest of ukuleles; far from muted, but without as much projection as some tenors, yet around the kitchen table it’s amply loud. As part of a large ensemble, it will blend nicely, but will need to be well miked for live performance, unless you choose to fit a pickup. The concert isn’t quite as free breathing when played fingerstyle, which is probably a result of the lower string tension – the bodies being very close to the same size. Dig in a

DECEMBER 2016

DECEMBER 2016 ACOUSTIC M AGAZINE 71

little and strum, however, and it has more punch and a little more thickness to the tone than the tenor. The terms we use to descri be guitar tone don’t really work for ukes; there’s no bass, and barely anything that can be described as mid, but what we’re noting here is a touch less brightness and more harmonic complexity perhaps in the middle of the ukuele’s range.

These are ﬁne differentiations however, and if you have a preference for the tenor or concert scale lengths, it’s unlikely that the tones here will persuade you to go the other

way. It’s a s hame that neither uke is available with a pickup, but as acoustic ukes they’re very good.

These are really nice ukes. Tonally they’re up there with the competition, construction wise they are hard to critici se, and they are visually stunning. If you play with your eyes shut, and don’t care what anyone else thinks of your uke, they probably aren’t category killers on tone alone, but if you want an instrument that calls to you from the stand, these will not only do the job, but will sing beautifully for you once you grab them. nn

SNAIL UKULELES

SR-05T

NEED TO KNOW NEED TO KNOW Manufacturer: Manufacturer: Snail Ukuleles

Model: Model: SR-05T

Retail Price: Retail Price: £269.99

Body Size: Body Size: Tenor

Made In: Made In: China

Top: Top: Solid koa

Back & Sides: Back & Sides: Laminate koa

Neck: Neck: Mahogany Fingerboard: Fingerboard: Rosewood Frets: Frets: 18

ACOUSTIC TEST RESULTS ACOUSTIC TEST RESULTS

Pros:

Pros:The same great looks and an airier tone

Cons:

Cons: Could also do with a pickup

Overall:

Overall: A thing of beauty that really stands out

ACOUSTIC RATING ACOUSTIC RATING Build Quality: Build Quality: Sound Quality: Sound Quality: Overall: Overall: CONTACT DETAILS CONTACT DETAILS www.redchilliaudio.com

FEATURE

FEATURE THE HOLY GRAIL GUITAR SHOW 2016 THE HOLY GRAIL GUITAR SHOW 2016

ACOUSTIC MAGAZINE DECEMBER 2016DECEMBER 2016

Acoustic packs its bags and

In document UNIVERSIDAD ANDINA SIMÓN BOLÍVAR SEDE ECUADOR (página 88-91)