- .: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