La Grande evening observer., July 05, 1917, Image 6

PAGE SIX
LA GRANDE EVENING OBSERVER.
THURSDAY, JULY 5, 1917.
TV
I
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UNEXCELLED FOUNTAIN SERVICE
SPECIALS
Fresh Strawberry Sundae
Oriental Sundae
Carmel Cream Sundae
Butter Scotch Sundae
Marshmallow Delight
Grape High Ball
Loganberry Rickey
"The Taste Lingers"
Levy-Vogel Drug Co.
WAR MAKES PROPER
ACCOUNTING NECESSARY
The unusual activities and financial
requirements of the war have given
a tremendous impetus to the neces
sity of proper accounts and account
ing. The vast contracts being let for
if Don't You Know Where? t
TO SAVE MONEY
on Furniture when you buy, and where you get
more when you sell?
A FEW BARGAINS
1 Slightly Used Axminster Rug $22.50
1 Slightly Used Velvet Rug $23.50
1 2-drawer Oak Library Table $11.85
HARRIS FURNITURE CO.
Phone Red 3171
H. B. Harris, Prop.
Across the Track
I ! Diamond fcili
bought fey.
car owners
in far greater
volume than any
other non-equipment
tire
Why?
Motoring experience
guides choice to
values.
W. H. Bohnenkamp Co.
1.KW Adam St- La Grande. Ore.
A Response to
The Call to Arms
is easier when in tlie cooperation re
ceived at home there is unquestioned
confidence.
STUOXCf, experienced, responsible,
this Institution places at tlie command
of enlisted men a banking service of
absolute dependability.
STANDI NY should to shoulder with
the Nation's defenders, alwavs active
in patrons' interests, there is positive
assurance that our handling of the af
fairs of those who go to war will lie
characterized by the utmost safety and
cffiiccncy.
Consultation is cordially invited.
United States National Bank
the production of ships, barracks and
a thousand and one other war time
essentials at cost plus a percentage of
profits are causing government of
ficials and contractors alike to ash
"What constitutes cost V-
The government wants to know
whether nothing but cost is included
under "cost." The contractor is just
as anxious to make sure that "cost"
contains an honest amount of depreci
ation, of obsolescence or of mainten
ance of his plant.
John F. Forbes, C. P. A., Pac. Coast
Partner of Haskins & Sells, the fore
most American firm of Public Ac
countants (for relaxation Mr. Forbes
is lecturer in the Economics Depart
ment of the University of California)
states that there has been greater
progress in the profession and the
practice of public accounting during
the past year than any similar period
in the history of public accounting in
America. There are many evidences
of this and perhaps the most import,
ant is the gradual but positive awak
ening on tiie part of manufacturers
and bankers, through the efforts of
the Federal Trade Commission, tho
necessity of adequate cost account
ing systems in factories and other in
dustrial plants. With the active co
operation of the American Institute
of Accountants, the Federal Trade
Commission has prepared and dis
tributed tentative systems of cost
finding and have urged manufactur
ers to install them. The Commission
had endeavored for a long time to
secure data with reference to the cost
of manufacture. It seemed as if the
manufacturers were loath to furnish
information but upon investigation, it
wns found that the fault lay in the
fact that the information was impos
sible to obtain for the reason that a
comparatively small percentage of
manufacturing plants had any idea of
their manufacturing costs.
The development next in importance
has been the issuance by the Feder
al Reserve Board of a pamphlet en
titled "Uniform Accounting.". This
is a reprint from the Federal Reserve
Bulletin of April, 1917, for the con
sideration of bankers, manufacturers,
accountants, ebc. While called "Uni
form Accounting" it is in fact de
signed to establish a standard of uni
form auditing to the end that a state
ment the correctness of which is cer
tified to by auditors, must have bwn
verified at least to the extent re
quired by the pamphlet.
The significance of issuing the
pamphlet at this time is that in all
probability the Federal Reserve Board
will require before a great while that
all paper submitted for re-discount
should be supported by statements
certified by public accountants.
Next in order of importance is the
great number of state and federal en-
I actments with reference to Income
I Taxes. The accounts of thousands of
individuals, firms and corporations
hnve been designed and maintained
for the purpose of furnishing the spe
cific information with reference to the
business without regard for account
ing, technique. The ideal that tho j
cash is the all important thing has
been emphasized and the proper ac
counting of material which is tho
equivalent of cash, has been neglec
ted. Elements of exhaustion, depreci
ation and obsolescence have been ig
nored, nothwithstanding the fact tha"
they are as much objects of expense
or as much an elemtnt in the cost of
manufacture as any cash disburse
ments could possibly be. It behooves
man in these times to so classify
his accounts as to secure the best re
stilts for himself and his business with
tho minimum amount of taxes. Nat
urally, this can only be done through
finely organized accounting methods
innd procedure. I
.m ma u.v
"The . lSSfc irrL. ..W"T
Tires" .S?s
A . X AT r'.M
una mm
Lower Tire Cost
Th an Ever NOW
For, in the old Amy, tires not only cost motorists mora par
tira, but were also to far inferior to the present product, that
the final coat the coat per mile waa from 50 to 100 or more
per cent, higher than you pay now.
United Statet Tirei the 'Royal Cord", the 'Nobby', the
Chain', the 'Uteo' and the 'Plain',
one for every need of price and use,
i produced by the largest rubber manufacturer in the world,
produced by the most experienced tire manufacturer in the
world,
produced by a time-tried, exclusive, patented, vulcanizing
process,
produced of only the most carefully selected materials, '
hare ao far eclipsed every other make of tire that
United States Tire are famou for their mileage-giving
quahtiee their low cost per mil:
The proof ? the consistent and persistent tremen
dous sales increases of United States Tires.
United States Tires
Are Good Tires
mi Mr
A Tire for Every Need of Price and Vae
Royal Cord' 'Nobby' 'Chain' 'Vsco' 'Plain'
United Statet TUBES and TIRK ACCESSO
RIES Ilace All the Sterling Worth and Wear
that Maka United Stains Tlret Supreme
have another load put on their al
ready overburdened backs. Under a
unlicensed animals will be picked up
and their owners subjected to a fine
law enacted by the 1917 legislature, j of $50 or 25 days in the county jail or
constables become dog-catchers. The j both, under this law. From the funds
mesure went into effect July 1. All ithus secured, all claims for stock in
jured will be paid, provided the owner
of the damaged stock files written
complaint with the county commis
sioners within 10 days after the injury.
The Triumphal March
of
""Maw W
Butter Labels for sale at
The Observer Office.
Fighting Mail Order Houses.
Spokane, Wash., July 5. (United
Press) Culminating plans which
have been under consideration for
many weeks the Retail Trade Bureau
of Spokano composed of the retailers
the city is today preparing to
launch an extensive campaign agianst
eastern mail order houses now doing
business in the Inland Empire The
nronds upon home trading through
tho efforts of foreign mail order
houses have been exceptionally con
spicuous in the smaller towns in the
Inland Empire and the movement to
eradicate this evil and to stop this
outward flow of money is expected
to meet with general approval.
Silk Hose Is Barred.
Pnrtlnrln fl .Tnlv R HTn'.l.m!
Press) No high-heeled shoes, fancy
resses, silk hose. Eliminate the
fancy stuff. Wear hikinir duds and
ring along your bathing suits.
That s the word sent out to the
iris Honor Guard of Oregon as the
nal preparations made for the
unrd's summer camp which opened
unday at Columbia bench.
"We're going out to rough it," said
iss Dorothy Snnford. camp com
mander. "There 11 be no use
or high-heeled shoes, silk hose nor
ressy clothes of any description.
Every girl should have woolen hose,
king boots, gym shoes, middies.
heavy sweater coat and bathing suit."
Military drills will be a part of the
aily program at the camp.
'V?V'HEN wc announced Bevo
recently, our hopes were
high. We knew that we had
the most unusual soft drink
that had ever been offered: A
Leverage combining the nutri
tive extracts of wholesome ce
reals, the zest of Saazer Hops,
a flavor all its own and abso
lute purity. We knew this be
cause, true to our own ideals,
wc hrd experimented for years
before we were satisfied to say,
"We o.Tcr you Bevo it is a
?:.Terent soft drink it is good
end it is good for you."
High as were our hopes for
its reception, we have realized
them far and beyond our
expectations.
Bevo today is an estab
lished popular success. Ev
erywhere the same question
is asked: "Have you tried
Bevo?"
Ml
lit 1Fk a!
Now, one final word. We prom
ise you that, in accord with the
known principles of Anheuser
Busch and all its products, Bevo
not only will forever maintain
its present high standard of
, quality, but as time goes cn our
great endeavor shall be to make
this soft drink even more per
fect in every detail of its good
ness. You will find Bevo at inns, res
taurants, groceries, department
and drug stores, picnic grounds,
baseball parks, soda fountains,
dining cars and other places
where refreshing beverages are
sold.
Guard against substitutes.
Have the bottle opened in
front of you, first seeing
that the seal is unbroken
and that the crown top
bears the Fox.
Bevo the all-year-'round soft drink
Bevo is sold in bottles only, and is bottled exclusively by
Anheuser-Busch St. Louis
BLUMAUER & iK.-,
W !i:ilesale Dealers rOHTI.AI
Families supplied by Dealers
La Grands, Oregon
Constables Now Dog Catchers.
Salem. Or-. Jnlv S l'n,
Press) The constables of Oregon