NEW YORK -- The New York Yankees were hit with a $28 million luxury tax bill, pushing their total past the $250 million mark since the penalty began in 2003. Aaron Ekblad Panthers Jersey . According to Major League Baseball calculations sent to teams Tuesday, the Los Angeles Dodgers were the only other team that exceeded the tax threshold this year and must pay $11.4 million. Boston finished just under for the second straight year, coming in $225,666 shy of the $178 million mark. Figures include average annual values of contracts for players on 40-man rosters, earned bonuses and escalators, adjustments for cash in trades and $10.8 million per team in benefits. Because the Yankees have been over the tax threshold at least four consecutive times, they pay at a 50 per cent rate on the overage, and their $28,113,945 bill was second only to their $34.1 million payment following the 2005 season. The Yankees are responsible for $252.7 million of the $285.1 million in tax paid by all clubs over the past 11 years. Yankees owner Hal Steinbrenner said he hopes to get under the threshold next year, when it rises to $189 million. That would reset the teams tax rate to 17.5 per cent for 2015 and get the Yankees some revenue-sharing refunds. But following agreements Tuesday on a $2 million, one-year deal with second baseman Brian Roberts and a $7 million, two-year contract with left-hander Matt Thornton, the Yankees are at $177.7 million for 15 players next year, when benefits are likely to total between $11 million and $12 million. Their only hope to get below the threshold appears to be if an arbitrator upholds most of Alex Rodriguezs 211-game suspension, relieving the team of a large percentage of the third basemans $25 million salary. Tax money is used to fund player benefits and MLBs Industry Growth Fund. The Yankees finished with the highest regular payroll for the 15th consecutive year, winding up at a record $237,018,889. The Dodgers, in their first full season under new ownership, were just $146,647 behind after nearly doubling spending from $129.1 million. Regular payrolls include salaries, earned bonuses and pro-rated shares of signing bonuses. Los Angeles had a higher payroll for the tax: $243 million to New Yorks $234 million. But because the Dodgers didnt exceed the threshold in 2012, they pay at a 17.5 per cent rate and owe $11,415,959. They would pay at a 30 per cent rate if they exceed the threshold next year. Checks to the commissioners office are due by Jan. 21. Houston, which lost more than 100 games for the third straight season, had a payroll less than one-eighth that of the Yankees and Dodgers. The Astros finished at $29.3 million, the lowest total in the major leagues since the 2008 Florida Marlins and just $1.3 million more than Rodriguez made with the Yankees. After trading many of their stars following an unsuccessful first season in their new downtown ballpark, the Marlins lowered their payroll to $42.3 million from $89.9 million in 2012. Minnesota dropped from $101 million to $76 million. Toronto boosted spending from $92 million to nearly $126 million. The average salary increased 6.9 per cent, to $3,320,089 from $3,105,093, according to MLBs calculations, the steepest rise since 2006. The players association has not yet released its final figures for this year. Nick Bjugstad Jersey .Y. -- Canadas Kaillie Humphries and Heather Moyse have another World Cup gold medal after winning the two-women bobsled race on Saturday in Lake Placid, N.Jaromir Jagr Panthers Jersey . -- Washington Redskins tight end Fred Davis was charged Thursday with driving while intoxicated, a day after he was suspended for an NFL substance-abuse policy violation. http://www.panthersfansstore.com/Jussi-Jokinen-Jersey/ . It is a cliché dragged out by fans and pundits regularly when discussions take place around which teams are better than others.OAKLAND, Calif. -- Klay Thompson scored 27 points, Stephen Curry had five 3-pointers among his 22 points, and the Golden State Warriors limited Sacramento to 34.5 per cent shooting from the field Saturday night in a 98-87 victory over the Kings. After combining for 46 points on 17-of-26 shooting from the field through three quarters, Golden States backcourt duo mostly watched from the bench in the final period while Warriors reserves finished off the lopsided victory. David Lee had 15 points and 12 rebounds for the Warriors, who shot 51.3 per cent from the field. Curry added a game-high 12 assists. Rookie Ben McLemore led the Kings with a career-high 19 points, while Travis Outlaw had 15 points and 12 rebounds and Jason Thompson had 12 points and 10 rebounds. Golden States lead never fell below 16 points in the fourth quarter until Sacramento reserves ended the game with a 13-4 run over the final minutes, handing Sacramentos Michael Malone a loss in his first game as a head coach in the matchup of Northern California rivals. Malone, in his first year leading the Kings, was a Golden State assistant the past two seasons. Thompson followed his career-high 38 points in Golden States season-opening victory Wednesday over the Los Angeles Lakers with another high-scoring effort that had a sellout crowd roaring at Oracle Arena He wasnt the only one. Curry, who on Thursday became the fifth player in NBA history to make nine 3-pointers in three career games, threatened early to do it again. He made hit four 3s while scoring 17 points in the first half, keying a 13-2 run late in the second quarter that gave Sacramento its largest lead of the first half at 49-28. The Warriors scored 17 points in the final 4 minutes of the half. DeMarcus Cousins of the Kings scored the first five points of the third quarter, then Marcus Thornton stole an errant pass by Curry and drove the length of the court for a layup that quickly cut Sacramentos 20-point halftime lead to 56-44. But after a timeout, Thompson quickly drained two 3-pointers to begin 15-0 run that gave Golden State its biggest lead, 71-44 midway through the third quarter. McClemore provided an early thrill for Sacramento by beatingg the first-quarter buzzer with a 56-foot 3-pointer from beyond the half-court line. Shawn Thornton Panthers Jersey. That was one of a career-high three 3-pointers by Sacramentos first-round draft pick, who had 13 points in the first half to keep the Kings within striking distance. McClemore answered a 3-pointer by Golden States Andre Iguodala in similar fashion midway through the second quarter, pulling Sacramento back within 36-26 after the Warriors threatened to pull away. Centres Andrew Bogut and Cousins waged an individual battle in the paint , bumping and grinding against each other throughout the evening. Bogut scored the games first four points over Cousins down low in the first 40 seconds, then later ripped the ball from his Sacramento counterparts hands for a steal amid heavy contact between the two midway through the second quarter. Cousins looked on with dismay, then went to the bench after committing his third foul on Bogut 17 seconds later on the other end of the court. That standoff came during a 13-4 Golden State run during which the Warriors took control. Bogut later stuffed Cousins while he drove to the basket to begin a Golden State fastbreak the other way. Cousins, leading Sacramento with a 27-point average entering the game, was limited to eight points in 18 minutes. NOTES: Warriors F Harrison Barnes (toe inflammation) missed his third consecutive game to begin the season, but he participated in the teams morning shootaround, is getting close to game shape and could return early during Golden States four-game trip that begins Monday at Philadelphia. . When asked pre-game if he considers the Kings one of Golden States top rivals, Jackson laughed and said, "Come on, man. Yankees-Red Sox is a rivalry. Ali-Frazier was a rivalry. No. Neither of us has done anything." . The Warriors debuted their alternative uniforms with white short-sleeve jerseys that they will wear during their six Saturday home game this season. . Sacramento owner Vivek Ranadive served as vice chairman of the Warriors before purchasing the Kings earlier this year. Former Golden State star Chris Mullin, whose No. 17 uniform hangs from the rafters at Oracle Arena, is an adviser to the chairman for the Kings. 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