NEW YORK -- A record six teams are paying baseballs luxury tax this season, led by the Los Angeles Dodgers at $31.8 million and the New York Yankees at $27.4 million.Boston ($4.5 million), Detroit ($4 million), San Francisco ($3.4 million) and the World Series champion Chicago Cubs ($2.96 million) also were sent bills Friday by the commissioners office, according to information obtained by The Associated Press.The Yankees are paying for the 14th straight year since the tax began, raising their total to $325 million. New York has said it hopes to get below the threshold by 2018.Los Angeles owes for the fourth consecutive year and like New York pays at a 50 percent rate on the amount above the $189 million threshold. The Dodgers paid a record $43 million for 2015, and their four-year total is $113 million.Boston and San Francisco pay at a 30 percent rate as offenders for the second straight year, and Detroit and Chicago -- a first-time payer -- are at 17.5 percent.The number of teams over the threshold topped last years mark of four. This years total tax was $74 million.Major League Baseball negotiated the luxury tax in an effort to slow spending by large-market clubs, and combined with revenue sharing it has helped increase the competitiveness of small-market teams and those in the middle.The threshold increases to $195 million next year under the new labor contract, and tax rates go up, too. There will be additional surtaxes, raising the rate to as much as 95 percent for the amount above $235 million, with the increase to be phased in for 2017 at the midpoint between the old and new rules.Los Angeles lowered its payroll from a record $291 million last year to just under $255 million, which topped the major leagues for the third straight year. For purposes of the tax, which uses average annual values and includes benefits, the Dodgers payroll was nearly $253 million.Luxury tax payrolls figure to increase slightly across the major leagues next year because of a provision in the labor contract calling for the inclusion of salaries of players sent outright to the minors starting this Dec. 1.The Yankees regular payroll was second at $224.5 million, up slightly from last years $223.6 million, followed by Boston ($200.6 million), Detroit ($199 million), the Cubs ($182 million), San Francisco ($181 million) and the Los Angeles Angels ($173 million).Milwaukee had the lowest payroll at $65.5 million, down from $98 million last year. Tampa Bay was at $67 million, down from $77 million.Spending on 40-man major league payrolls totaled nearly $4.1 billion, an increase of $200 million.Luxury tax payrolls are based on the average annual values of contracts and earned 2016 bonuses, and regular payrolls include 2016 salaries, earned bonuses and prorated shares of signing bonuses.Luxury tax checks to the commissioners office are due by Jan. 21. Tax money is used to fund player benefits and MLBs Industry Growth Fund. Starting next year, part of the money also will be used to fund player individual retirement accounts and part will be given to teams not over the tax threshold.Teams pay on the amount they are over the tax threshold. The tax rate starts at 17.5 percent for first-time offenders, then climbs to 30 percent, 40 percent and 50 percent in subsequent years, resetting when a club drops below the threshold for a season.Starting next year, the tax rates will be 20 percent, 30 percent and 50 percent, with a 12 percent surtax on the amount $20 million to $40 million above the threshold. There will be an additional surtax of 42.5 percent on the amount more than $40 million over for first-time offenders and 45 percent for subsequent offenders.Bert Blyleven Jersey . Thats not a comment on the suspension that banished the Portland Winterhawks general manager and coach from his Western Hockey League teams bench for most of the 2012-13 season. Terry Steinbach Twins Jersey . 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Getting set to go their separate ways for a short Christmas break, the Raptors coach credited his team for their effort on a seemingly impossible three-game road trip, urging them to build on that success when they get back to work at the end of the week.SEATTLE -- The Washington Huskies found out that even without their leading scorer, Yale still is a formidable basketball team, especially on the backboards.Miye Oni scored 24 points, Sam Downey added 22 and Yale turned back a furious second-half rally to hold off Washington 98-90 on Sunday in the season opener for both teams.Yale, which made the NCAA tournament last season for the first time since 1972, adjusted quickly to the absence of guard Makai Mason, who sustained a broken foot in a scrimmage with Boston University on Nov. 5 and likely will miss the entire season.I couldnt be more proud of my team. We did what we set out to do, said Yale coach James Jones. We have three values that we work on every day in practice and we did a great job at two of the three, rebounding and sharing the ball, and that was a big difference in the game for us.The Bulldogs, who led 49-35 at the half, outrebounded Washington 42-29, including a 21-4 advantage on the offensive end. Yale also had 20 assists on its 33 field goals and finished with seven turnovers -- just one in the first half.Washington shot 66.7 percent in the second half and battled back within 77-73 on a jumper by highly-touted freshman Markelle Fultz, who finished with 30 points.The Bulldogs pushed the lead to 88-77 on Onis 3-pointer from the left corner with 1:24 left.We point no further than the backboards on our end and their end, said Washington coach Lorenzo Romar. Although we had some defensive breakdowns, I think that tells the story. They scored on 19 points on second-chance rebounds.Washington, which trailed by as many as 20 in the first half, used a 10-2 spurt to pull within 55-47 on David Crisps breakaway jam with 16:29 remaining.Onis layup capped a 15-2 run that put Yale in front 29-11 with 7:48 left in the half. Washington pulled within 38-26 on two free throws by Matisse Thybulle with 2::40 remaining.ddddddddddddIf you follow Yale, youve got to be impressed with their basketball team and how they go about their business, said Romar, who was celebrating his 58th birthday. They executed very, very well. They had a couple terrific young players, they were patient, they made big shots. They were on the road, but they played with a great deal of poise.BIG PICTUREWashington: With Marquese Chriss and Dejounte Murray both drafted in the first-round of the NBA draft after just one season at Washington, the Huskies have just two players that have been on the roster longer than one season. Sophomore forward Matisse Thybulle is the only returning player who started all 34 games last season.Yale: The Bulldogs are adjusting to life without guard Makai Mason, the teams leading scorer last season. Mason averaged 16 points and 3.8 assists per game last season as a sophomore and was named all-Ivy League. He had a career-high 31 points in the 12th-seeded Bulldogs 79-75 victory over No. 5 seed Baylor in the first round of the 2016 NCAA Tournament.UP NEXTWashington continues its four-game, season-opening stretch at home against Cal State-Fullerton on Thursday.Yale returns from its one-game cross-country trip to face Lehigh at home, where the Bulldogs were 12-0 last season.STAT OF THE NIGHTWashington had an astonishing 15 blocked shots, including six each by Matisse Thybulle and Malik Dime, while Yale did not have a single block.FRESHMAN STANDOUTMarkelle Fultz, a 6-4 guard from Maryland, lived up to his billing with 30 points on 11-for-17 shooting, including 2-of-5 from beyond the arc. He also had seven rebounds and six assists in 36 minutes. However, he missed two crucial free throws with 1:44 left and Washington within 85-77. ' ' '