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ACROSS
1)  a man's sleeveless garment worn underneath a coat
2)  (usually followed by `to') having the necessary means or skill or know-how or authority to do something
3)  a tall perennial woody plant having a main trunk and branches forming a distinct elevated crown; includes both gymnosperms and angiosperms
4)  place (seeds) in or on the ground for future growth


DOWN
1)  a tax levied on the difference between a commodity's price before taxes and its cost of production
2)  a river in northeastern spain; flows into the mediterranean
3)  (often followed by `of') a large number or amount or extent
4)  a juvenile between the onset of puberty and maturity

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