- .:v. - . -i the EVEXixq xm'i rnnuv, Apmt a, loir TrTRPB ve fehowing I I r For Spring Spring Goats ' Spring Dress Goods And a Fine Line of Silks! A beautiful and dainty l line of Ladies' Dress Goods; in latest weaves A selection made at. ' our store means the latest and most aprov ed fashionable, designs shown. aham The Dependable Store The Fourth Company wants recruits. Your country needs you. Why not do your duty, and do it now. Have patriotism enough to do you "bit-." The coifi pany drills at the Armory evory Thursday evoning. For Information In regard to service see U SGT. WOLFORD, ,," At the Armory, or CAPT. BUCHANAN, . 401 Perkins Building. F. W. WILLIAMS 1.15 1.00 THROW flFF YOKE We Taint Roof s . . Phone 444 Williams Roof Paint Co. ft. MANUFACTURERS OF Roof Paint and Cement Advise Given Voters on a Very Important Measure Coming Up. VOTE TO BE TAKEN JUNE History of Taxation In Oregon Re viewed Fire Is Drawn From Opponents of Measure. Recruits Wanted! . Roseburg, Oregon BROCCOLI WE PAY CASH Tomorrow's Prices! No. 1, crate $1.25 No. 2, crate No. 3, crate ,&34 N.Pine St. Througnt the courtesy of District Attorney George Neuner, The News tuinv nresenta in full the affirmative argument to be submitted to the vot ers in behalf of the uniform tax clas sification amendment, on which a vote will be taken at the June elec tion, this year. It is a measure that should be thoroughly under stood ope of many excellent merits and a careful perusal of the argu mnnt herewith presented will en lighten those who are not familiar with the method of taxation propos ed. The bill, as Introduced by 4fep- resentative Roy Griggs, and the ar- favoring the meaBure is herewith presented full: i ' The house Joint resolution No. 16. introduced by Mr. Roy Griggs, and read February 2. 1917, proposing an amendment to the constitution of the -BUtle of Oregon, to be submitted to the ople for their approval or re jection -at- the election in june, 1917. Bo it resolved by the house of rep resentatives and the senate, Jointly ..nncurrlnc: Sec. 1. That section 33 of Article 1 of the constitution of the State of Oregon Bhall be and hereby Is amend ed to read" as follows: . & 32.', No tax or duty shall be Imposed without the consent of the neonle or their representatives In tho legislative assembly; and all tax ation shall be uniform on the same clss of subjects within the terri torial limits of the authority levy ing the tax. Sec. 2. That section 1 of article IX of the constitution of the state of Oregon shall be and hereby is amend ed to read as follows: - Sec. 1. The legislative assembly shall, and the people through the In itiative may, provide by law unilorin rules of assessment and taxation, All taxes shall be levied and collect ed under general laws operating uni formly throughout the state. Argument, Affirmative. Submitted by Fred W. Mulkey, A L. Veazle, Richard yV Montague, Wm. Brewster, Robert H. Strong, Henry B. Reed, Chas. V. Galloway and Geo. Neuner. Jr., in behalf the uniform tax clasification amend ment. To the people of the state of Ore gon . Nos. 308 and 309. which are now before the electors of Oregon for their consideration and action, are proposed amendments to section 3 of article 1, and to section 1 of ar ticle 9, of the state constitution. Thov are stated in simple and dl rect language, comprehending in all seventy-seven words. Sol plain thoir intent and purpose, that an ar gument In their behalf seems un necessary, except to explain the In justice of the present system of tu, atlon in Oregon, and to combat mis representation of the amendments. These amendments, if adopted by the people, will enable Oregon to throw off the yoke tax slavery, to discard methods that are time worn and decrepit, ana to adopt a new and vigorous system suited to this modern age. Like all progressive legislation, - they . will draw fire from the opponents of lust and equitable taxation, and it well that the voters be advised in advance of the character of that op position. History of Taxation in Oregon, In ordor that the scope of the pending amendments may be clearly understood, the hlBtory of taxation In Oregon will be briefly reviewed, This Btai has tho general property tax of the most primitive type, came definitely into operation September, 1849, and has remained ever since. Congress ordered when Oregon was a territory, and the constitutional convention con tinued, it for the state. It worked fairly well when the state was young and In its pastoral and agri cultural stages, when the cities were few and small and when most tax able property was visible, the assess ments light and the tax rates low. Now, however, with the state grow ing in population, and its interests diversified, the general property tax has proved inadequate, unequal an unjust. In a word, It has fallen the ground. It is no more adapt ed to the needs of the progressive Oregon of today than the provision al form of government, organized Champoeg nearly 75 years ago, wou be. Faults of General l"ronerty Tax, The faults of the general property tax were thus summarized by eminent economist who addressee the national tax conference at 1 dianupolts last summer: 1. It works Injustice because lacks the two essential characteris tics of equality and universality. 2. It perverts the conscience of the people in that it fosters dishon esty and places a premium on per jury. 3. It represses the economic de velopment of the state. 4. It is Impracticable. 6. It Is unsound in theory and inherently wrong. The national tax association has unanimously adopted and reaffirm ed a resolution declaring "that all stilts constitutions reoiUrlni tho gams taxation of all property, or otherwise iuiuosinc restraints upon rthe reasonable classification - of property, should bo amended by the repeal of such restrictive provis ions." The supreme court of the United States has put the stamp of disap proval upon the general property tax. In Pacific Express Co., vs. Sei- bert, the court hold: ' "A system which Imposes the same tax upon ev ery species of property, irrespective of its nature, condition or'class, will be destructive of the principle of unlofrniity and equality In taxation and a just adaptation of property to its burdens." Downfall of the Property Tax. Edwin R. A. Sellgmuu, of New York, tor several years president 'of tha National Tax Association, thus states the world's Judgment against the general property, tux In his book "Essays on Taxation." - "Historically, the property tax was once well nigh universal. Far from being an original idea which the Americans intinctlvely adopted, It Is found in all ' early societies whose economic conditions were similar to those of the American colonies. It was the first crude attempt to attain semblance of equity and It at first responded roughly to the demands, of domestic justice. In a community mainly agricultural, the property tax was not unsuited to the social con ditions. But as soon as commercial nd industrial considerations came to the foreground in national or mu nicipal life, the property tax ccay- ed. became a shadow of Its former self and, while professing to'be a tax on all property, ultimately turned fnto a tax on real property. The disparity between facts and appear ances, between practice and theory, almost everywhere became so evi dent and engendered such mlBery, that the property tux was gradually relegated to a subordinate position In the final' system, and was at last completely abolished. All attempts to stein the current .and to prolong the tax by a more stringent adminis tration had no effect but-that of In jurious reaction on the morals of the community. American is today tho only great natidn deaf to the warn ings of history. But It is fast ncur- ing the stage where It, too, will have to submit to the inevitable," iet Kid of the Old System. Many other authorities might bo cited' In - opposition to the general property tax, but they would'not add to the force of the arguments above quoted. The inequality and Injus tice of the system are pilloried at every conference on taxation, na tional or local, that is held In the United States. It stands condemned in the light of experience, and the question no longer is what more can be said against It, but what Is bciug done to get rid of It. This Is tho subject to which the American states have begun seriously to address themselves. Several of them havo do- parted In one way or another from the rigid and inflexible rule of tho general property tux, and one state, Minnesota, has established a general scheme of classification of property for taxation. Wisconsin, Okla homa, Massachusetts and Connecti cut have the income tax, and New York has such a measure under con sideration. Pennsylvania, Maryland, Minnesota, Iowa, Rhodo Island and North Dakota classify intangible per sonal property for taxation. Ken tucky, after a long struggle, abolish ed the constitutional requirement for a general property tax In 1915, and authorized the legislature to classify property. After twenty-fivo years experience, the effects of tho gcnerul property tax in Kentucky were evi denced by restricted growth in wealth, population and Industries. lleiiefklul Reforms in Sight. The amendments now before the people will, If adopted at the Juno election, pave the way for beneficial reforuis in Uie tax system of Oregon, They will put an end, once and for ever, to the stern command of the constitution for the continuance of tho discredited general property tax, and open wide the entire subject of taxation for such enactments us the legislative assembly, or the peoplo through the Initiative, may ordain. They will place in the hands of tho legislative assembly and the people, the power to enact now revenue laws In conformity with the changing con ditions of tho past quarter of a cen tury and in accord with present day demands. Oregon will then be able to profit by tho experience of Bister commonwealths, and, for the first time In Jts history, will be In position to select the best there Is in the field of taxation and adapt It for Its own requirements. Objections Not Well Founded. It will be objected to theso amendments, as hus been the case with similar forward movements In ho past, that the way will ho open ed to conler an extraordinary power upon the legislative assembly which will be used to tho Detriment of the state, or some portion of it. This is not reasonable; neither Is It true. It is based upon the assumption, Inad missahlo in Itself, that the legisla ture assembly will attempt to force upon the people a -piece of pernicious legislation and that the people will have to accept It meekly, Persons who raise such objections forget the guarantees of the constitution ef Oregon In the matter of revenue leg islation. If these amendments are adopted, the obvious course for the legislature to follow, and the one that It undoubtedly will follow, wijlj be to instruct the stato tax cominis-1 sion to draft a revenue law in nc-! cordance with the spirit of the amendments. If tho legislative as- sembly enacts the law so drafted, it. can, if it so desires, ordT the meas-! ure referred to the people, or if thisj is not voluntarily done, the people ; themselves can order the referendum. ' t'nder the constitution of Oregon, the Iffrinlntivo assembly mny not de-' rlaro an emrKcncy or any nwilfer po inting ti fanxtinn. Therefore, there is no chance for any foolish tax leg islation to be foisted upon the people b- or thrnurrh the" Icplflntlve fl,..in.' CLASSIFIED COLUMN FOR SAI.iY. FOR SALE OR RENT 10-acre fruit ranch. Close In. See Pat. 1506tf FOR SALE anywhere. 1 bay nurse, luquiro News. works 70a9 ''OK SALE If ou are going tu have a public sale, get your bills printed at The News office. tf FOR SALE Thoroughbred barred Plymouth Rock eggs, $1 tor 15 rules by the hundred. K. H. Pick ens, Roseburg, Ore. Phone 159-R. FOR SALE A 1-ton Ford truck, cheap, R .E. Harness the Cass and Jackson street. Overland man. 12-tf M K GUARANTEED CORSETS . the kind that makes you young " in fooling as well as looks. CORA CHRISTENSON Dressmaker rhono 4JW-R B47 S. Stephens FOR BALE Used Ford ear, only $275. lnqulrs ot J. O. Newland. " lOtf FOR SALE Team young mares. hack and harness. C. G. Carna hnn, 819 Winchester St 78all FOR SALE Hay, hay, plenty hay. Mot turee car loads today. J. M. Judd. 60u7 WB WRITE INSURANCE Whereby tha assured gets the most protec . tlon for the money. Expert advice given on any line ot Insurance. Rfce & Rice.- loi7-tf MORTGAGE LOANS We have insurance-money on the rural credit plan 20-year loans on Improved farms. See Rice & Rice. 1517-tf FOR SALE Single comb White Leghorn day old chicks. May and June (9 per 100. Phone 17F3. O. W. Burt. Roseburg, Ore. 1698tf LAYING HENS FOR SALE R. C. Rhode Island Reds, a good Inylng strain, $1 each. C. W. Uradfor, West Roseburg. Phono 15F21. FOR SALE Cabbage and cauliflow er plnntB for sale. H. B. Church, 818 E. Commerclul avenue, North Roseburg. Phono 283. 64-tf FOR SALE High quality burred Plymouth Rock eggs for hatching from 6c to 20o each. Write for mating list. F. E. Johnson, Brock way, Ore. 64-a3o WILL TRADi. Nice city property, desirable .ocatlon, for farm land. Would accept good car as part of exchange. Inquire at News of fice. 1671-tf WE WILL LOAN YOU MONEY 20 year rural credit farm loans. Farmers desiring loans on the amortized plan without red tape and no commission charges, can se cure them at low Interest rate by calling on or writing to Rice & Rice, Roseburg, Oregon, financial representatives of The Agricul tural Credit Corporation of Ore gon. See M. F. Rice. ii-iZ For Your Sheet Metal Work, See J. H. SINNIGER ! 10 V. Onk Street. Phone VM OR SALE Tue News lias a nuni bor of packages of papers for sal' at 6 and 10 cents per package. Good big bundles. Make' cheap fl'e starters. tt FOR SALE Reglste..-1 Poland China pigs, furrowed-January 29. Certificates of registry furnished With each pig. Geo. Telford. Hap py Valley. 1097-tf Monday, Bargain Day at the Roseburg Cleaning AND Pressing Works! Men's Suits French Dry Cleaned and Pressed for $1.00. All work given prompt attention. OrderB called for nnd delivered, G. W. SLOPER 308 N. JnckBon. For Exchange! 109 V4 acres, 1V4 ml. south of Roseburg. Rolling land with abundance of good wood. Mlg. $2500. Will exehnngo equity for city property or consider ranch. .. Ashland tor Roseburg Modern 5 rm. bungalow, bath, olec. lights, cement foundation. Double floors, gurago. Houso Is new. Lot 100x137 to alley. 3 blocks to school costing $30,000. cioae to Pacific highway. Want stock ranch or small farm with oulsldo rungo. - . Portland for Roseburg $10. 000. equity In $10,000 apart ment house, modern and well equipped Income $160.00 per mo. Will exchange for ranch or busi ness property, but prefer ranch. Will assume on right proposi tion. G.W. Young & Son Itcnl Estate and Insurance. 110 Cass HU 1'liouo 417 (Continue! on page 5.) Easter Rprlng-timo Is hero and It Is ap proaching Kasler-tlme. New spring apparel Is In voguo. A touch of Jewelry here and thero Is needed to completo tho new attire. A gold hat pin, a brooch, a , Invnllicr, a dainty wrist watch or one of a hundred other little articles of Jewelry adds a touch of refinement. For gentlo mcn a Waldemar chain for the new suit, a set of studs , scurf pin, cuff links, are timely sug gestions. Raster Is a day when we (ill try to look our best. Our windows contain a selection of suitable suggestions thnt will ap peal to lovers of good dress. Spring-time Is picture timo. Our line of Ansco Cameras and sup plies is complete Ilo prepared. Quality Service. BUBAR BROS. Jeweler & Optometrists. FORDS FOR SALE 2 good used Fords, Just overhauled and In good condition, at $220 and $250. Also several touring car bodies. Ford Garage. 73-tf FOR , SALE Dandy five-passenger touring cur, nowly overhauled and renovated. Must sacrifice $200 cash. See Walters at Motor Shop. 50-n FOR SALE Five lots, small house, some young fruit trees; nice Bhado trees and a beautiful loca tion, close to pnvoment, only $580 Terms. Inquire News. l71-tf FOR SALE We havo a few desir able farm mortgage loans for sule, yielding a good rato of income. If you hnvo any Idle funds for In vestment call and let us explain theso to you. Rice & Rico. 1517-tf REGISTERED DUIIOC JERSEY BOARS Farrowed Sept. 7, 1916 Lurgo, fine Individuals. Hdve nev er known what It is to be hungry. Soe them and tnko your pick. Charles A. Brand, Tho Overland Orchards. 1077-tf Drs. Seely, Sether and Stewart lMiysirinns and Surgeons. Suite of offices rear of Douglas National Bank, ground floor. I'hono 3U7 lloseburg - - - Oregon DR. B. R. SHOEMAKER Physician & Surgeon Office rooms 219-220 Perkins Building Phones Office 194 .Residence 319 Of. Phone 3X4 Res. Phono 120-R C. B WADE Physician & Surgeon Rooms 415-10 Perkins lliitUling Roseburg - - Orogon DR. S. L. DeLAPP Osteopathic Physician & Surgeon Plumes: 217-UIB Perkins Rldg. Of Ilea 119 Hew. Roseburg, Ore. FOR SALE Ono two-soated covered hack In good shupo, one now sot hack harnesB and team for snlo, cboap for cash. Tenm will weigh about 1100 lbs. each. Address Mrs. M. J. Bryan, c-o II. E. Reed, It. V. D. Rosi'hurg, Ore, 30-tf FOR fa..L10 OR HXCHANGK Farm of seventy ncrcs, un der high stuto of cultivation, hnrd finished houso, 7 rooms, b:irn 65x100; other good outbuildings, fenced and cross-fenced. Good water obtainable nnywhero on place from a dopth of 13 to 18 ft. Ftvo miles from Olympin. vVnuli., H milo from school and Grange hall, on Pacific highway. Cro;m rnuto calls four times a wuek. Electric carB three mlloB distant. Will exchange for slock rnnch with Bonio bottom I:,nd, no im provements required In sli:ipe of buildings. Price f 1 2, lino. Addrocu R. F. p. No. 1, Box 80, Tumwutor, Wash, t f WANTED I'hono 278-Ij orilco Hours 0 to 8 DR. J. R. FORMAN CHIROPRACTIC PHYSICIAN I Office at his homo 1127 Hnrvurd avenue. Evenings and Sundays by appointment. Consultation and examination free. Phono Concerning .Tiiney Rervlco DR. N. PLYLER Licensed Chiropractic Physlrlnn 222 W. Lano St., RoBebnrg, Ore. Conaultation and Examination Froe. Of lice Hours O to 5. Chiropractic and Electrical Treatments. Phone 15 2. WOOD CHOPPERS WANTED C. T. Brawn, t'hone 3F24. .uuo-tf WOOD CUTTERS WANTED l int. Addross Box 30, Phono ill. 1. 1515-tr WANTED Oats, whe:.t, barley, uorn. J. M. Moore, illosebmrg, Oregon. 75-mI WANTED Dlnhwasher. Apply 147 N. Jackson St., opposite Umpqua hotel. Ci9-a7 DR. C. L. PEARSON Dentist. Office Masonic llldg. Phone 240 The Hemline School of Music 'Irs. Charles lleliilhio. Director Mis. Max A. Combs, Asst. Tnn ltt-r Beginners a Specially; Concert Pianists Developed. Morning classes In Kindergarten, children called for and itaken home, Rtudlo 423 Ella St. Phone 23-R WANTED To buy for cuBh at bar gain price, modern house, large; lot on paved street. Give ull par-i tlculars. Address H. 0., Kvenlng: News. 1700-tf! TEACHERS & PUPILS ATTENTION The News office has n splen did quality of bond paper put up In pound packages (200 sheets to the pound, Blze 8VxLt) nt 25 cenls per pneknee FOR HUNT. FOR RENT 3 furnished bed rooms wllh board. 808 S. Pino St. 27af, HOUSE FOR RENT Furnished or unfurnished. Address B. K., gen eral delivery. 67-a7p FOR RENT Modern 6-room house with bath, 436 S. Stophens St. Good locntion, closo In, $15 per monlh. O. W. Young & Son. Phone 417. 28-tf L. G. HICKS SURVEYOR, VIA Perkins llulldln Roseblinr, Ore. Phono 427-J. MIMCI'XMNKOL'H. FOR THADE Large ranches, small farms, hotels, business blocks, apartment houses, rooming houses, hotises and lots, timber lands, restaurants, confectionary and cigar storeB. Seo Merrill, the trader for bargains. Phono 138-Y. 604 Mill xl i -. t. 26-n6 NICHOLS & MARTIN filOMOil.AL CONTRACTORS Plans and estimates furnished on '- earponler, brick and cement work Patronnge Solicited. Phono 388-Y and 326-J. Butter and Ice Cream ASK YOUR CHOCER FOR DOUCUS CO. CREAMERYBUTTER Of Superior Quality MADE III PHONE US YOUR ORDERS FOR ICE CREAM,, SHERBET Douglas County Creamery I'RO.MI'T HF.KVICK AUTO MCMVKRI V si