Former Pakistan international Ramiz Raja has described Joe Roots batting display in the second Test at Old Trafford as a masterclass. Root joined England skipper Alastair Cook early on day one against Pakistan and remained in the middle for almost 10-and-a-half hours as he notched a Test-best 254 - the highest Test score at Old Trafford for 52 years.The Yorkshireman hit 27 boundaries in his 406-ball innings before Mohammad Hafeez took an excellent diving catch to dismiss him shortly before England declared on 589-8. It was precision-driven [from Root]. There was a lot of method and his footwork was great, Raja told Sky Sports. Root hit three sweeps a row for four as he raced towards 250 I enjoyed the way he used the crease and read the length properly. It was not about playing forward on this pitch but hitting the ball crisply off the back foot.There was some great shot-making and it was a great innings. It really was a masterclass from him. Joe Roots career-best 254 put Pakistan firmly on the rack on day two of the second Test at Old Trafford Root has excelled for England in all formats of the game and Raja is impressed by the 25-year-olds determination to cement himself as a Test great.He wants to be recognised as a great Test match player, which is rare in my part of the world in Asia where they are all gearing up to play T20 cricket to become overnight heroes, Raja added. Root roars in celebration upon reaching his second double ton Heres a guy who is interested in playing five-day cricket and plays it with the right heart, with great pace and great tempo, which can be difficult.To rein yourself in like he did and make sure you remain out there for the larger cause of the team was something absolutely magnificent from him. Joe Root was our pick for player of the day after his 254 put England in a commanding position after day two of the second Test against Pakistan Root was pushed up the order to number three ahead of the Test series with Pakistan and former West Indies fast bowler Michael Holding expects Englands best batsman to remain there.He said: Ive always thought the best player in your team bats at number three, the one with very good technique but also one that can score freely because he can then adapt to whatever happens.If he gets in there at 0-1 or 100-1 he knows exactly what he needs to do and is capable of doing either. I think Joe Root is the best batsman in this team. He should always be at three and I dont think he will be moving now.Live coverage of day three gets underway at 10.30am on Sunday on Sky Sports 2. 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Stitched New York Giants Jerseys . 15-23, the Ottawa Senators will by hoping to avoid going five straight games without a victory for the first time since a 0-3-2 drought from Oct.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. 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.dddddddddddd 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. 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