Overtime

Baseball

Three teams feel cost of luxury tax

The Boston Red Sox got an extra bill after winning the World Series.

Boston and Anaheim must pay baseball's luxury tax along with the New York Yankees, according to final figures compiled by the commissioner's office.

The Yankees are required to pay $25,026,352, according to a Dec. 21 memorandum that was sent to all major league teams. Boston owes $3,155,234 for exceeding the payroll threshold of $120.5 million and Anaheim got a bill for $927,059.

Checks for the competitive-balance tax, as it is formally known, are due at the commissioner's office by Jan. 31.

"The CBT is now an important part of baseball's economic landscape," Red Sox owner John Henry said in an e-mail Monday. "From my perspective, even though it costs us, the stronger the CBT is in the future, the stronger the sport is going to be.

In 2003, the first year of the new luxury tax, the Yankees were the only team to pay, owing $11,798,357, according to the team's latest revised bill. Because they exceeded the threshold a second time, the Yankees were taxed at a rate of 30 percent for the amount they were over. Boston and Anaheim were taxed at a 22.5 percent rate.

If the Yankees go over the 2005 threshold of $128 million, which appears certain, they would be taxed at a 40 percent rate.

- Baseball brought Felipe and Moises Alou together more than a decade ago in Montreal; now father and son are reunited again.

The San Francisco Giants finalized a two-year contract with Moises Alou , meaning he'll again play for his father, manager Felipe Alou.

The deal is worth $13.25 million and includes a player option for the 2006 season. An agreement was reached last week, but was pending until Alou passed a physical.

- Free agent Eric Milton and Cincinnati agreed to a $25.5 million, three-year deal as the Reds kept revamping their pitching staff.

Milton, 29, led Philadelphia in wins, starts and strikeouts last season, going 14-6 with a 4.75 ERA in 34 starts with 171 strikeouts.

His contract calls for a $4 million signing bonus, $4 million in 2005, $8.5 million in 2006 and $9 million in 2007.

l The Chicago Cubs agreed to a one-year deal with outfielder Todd Hollandsworth, avoiding arbitration.

Hollandsworth was a key member of Chicago's bench last year, hitting.318 with eight homers and 22 RBI in 57 games. He started 26 games in right field when Sammy Sosa was out with a back injury.

Soccer

Team investigating racial slur incident

In Baltimore, the general manager of the Baltimore Blast vowed to apologize personally to a player for the Philadelphia KiXX who said two Blast fans directed racial insults at him during a Major Indoor Soccer League game on Sunday.

Kevin Healey also promised to try to find the fans involved in allegedly taunting KiXX forward Shawn Boney during the Blast's 7-4 victory over Philadelphia.

In the fourth period, Boney said he was racially insulted by two women behind the goal. Boney, who is black, reported the incident to his coach and to Blast officials.

Boney, a native of Trinidad, left quickly for the team bus after the game.