ti
vxcm two
VA' flRANHR fiVTlNTNTf OBSTOVTCR'
Saturday. Mav 1:"!. 1 022
Vv-
Taxation Classified-Power of
Different Taxing Bonds Shown
General Kot lVncliinetit Throughout All Political
Units. Is Kssciitial To ISring I im:ji- Reduction.
LA GRA.N'DK, Ore., May IS Kdi -
tor Observer: Taxation is indeed an
important subject. It is an histor -
V , .
icul lucl that whenever tne price 01 1
property rises, as it has done duiinnj
the war, and tunes are prosperous
and money plentiful, taxes invari-i taxpayer to pay the taxes, out aisojway or another, inese taxinif oou
ubly rise- The reason for this is ob-j whether or not there is any lossies may be classified as follows:
vious, for whenever a Prosperous', fiom its discontinuance, and whether State, counti.es, school district:',
people has plenty of money, nw un-jor not that loss would be greater than j cities, draimiKe districts, irrigation
dertakings are always bf -gun, "t on- should be borne; and, furthermore, , districts, ports, road or .'treet im
ly in private budness, but also in the .-mand for and 'benefit of such i provement districts, severul minor
irovernmental business' The abilitv I 'rvice or undertaking, together with j bum ls, such as the State Forestry
of the people to pay taxes, to a large
extent determines tneir expenditure:
in governmental operations, a:ul
course the cxptndmires made ne?es.
suiy in government operations pri-
marily make necessniy tne roller-
tion of taxes. There is
rela-
tion existing between the raising of
money by taxes and the expenditure
of it in governmental operations.
When we complain of hih taxes, we
ure thcretoore r.eee.Jsai ily complain
ing of exces.-ive expenditures in
Ifovernment functions.
Saue Jteduction Must Come.
There is no question but that
tuxes ure too high. Thcie is no
(Ufstion but that tuxes must lie cut
down. No one can take the ex
penditures of our government dur
ing the time that money was plenti
ful, and sensibly mainlain that he in
going to cut out all such expendi
tures. To do so means that that
man i going to do anuy .'.h all
government and that nil our con
tracted obligations sh;..l be dore
away with without their Pay mint.
and that we are going to stait over
Uir-lin with n .. ..un Th . ..'
course everyone knows cannot " be
done.
Uur expenditures may be divided
into two classical IVrmanent ex-.
pendituies anl tempoiary exK-i.di-
turea. Permanent evpendituies Bre oe ignaie ..ut h-"" - t
those expenditures which recur e.ri,hat particular government shall be J
after year for the dif bursement of I Wh,'n ou realiz that the bonded ,
money. Temporary expenditures indebtedness of this state has in- J
may or may not nvur eveiy yt.ar.
Pemianent expenditures may be
divided into three clas'scs: Firt,
those expendituies which are com
pelled by law or contract; second,
. those expendituies which are com
; pelled by reason of principles of
humanity, civilization and govern
J mental policy; third, those expendi
tures which aie compelled by reauin
i 1 of some particular governmental un
' dertaking.
1 Temporary expenditures - may lie
divided into two classes: firs',
emergencies; and second, all othe.
te mpniu ry , e xpe ni it u 1 es.
Jt us consider all these classes
and see how far the kgislature or
other body which govern the expend
iture of money may cut down thosr
expenditures.
The first clas-s of permanent ex
pendituies includes all of the obli
gations of Hie taxing body, whether
11 be the state, city or s;hool district,
which are imposed bv a law and
which the taxing body cannot repeal,
or wnicn are imposed oy contract.
All the interest obligations of our
state full under this buid, and in
our county the vnriou.i compulsory
taxes, like school tax, tuai tax, and
other expenditures which nre im
post d by law or contract. These ex
! penditures are 11 fixed chaige, and
the taxing body has no option but
to provide the money for their pay
ment by the imposing of taxes.
. State Institutions Must ile Supported
The second class of permanent ex
penditures named nbovt includes our
school system, our penal and re-
t'urmatoiy system, our hospitals for
, the. care of; the iodine, feeble-minded,
r blind, and also the r.-irpurutions for
tl(e taking care of orphans an 4 thv
unfortunate poor.' The taxing bodv
with regard to these mutter has no
; option but to provide some money
for their npeiation, nr.d where a cer-
, tain amount of taxes Jins neon pro
vided by law for any of these
functions, tlnn of cnuise It is only
' for the body which passed that law
to change it so as to reduce the
amount, if no.-eSsn:y. With regard
to this class of expenditures, the tax
ing body does have the light to ex
ercise its judgment us to the amount
" which should be rnisisr, and in oxer.
rising Unit Judgment such taxing
'. body should take into consideration
. not only the efficiency of the ser
, vice which the government hould
tender in these operations, but also
the ability of the taxpayer to pay.
' And upon this class of expenditure
there is no doubt but that some re
, duetion may be secured. Howeve.,
I with regard to he expenditures for
Ifovcnimeiital functions where nt
; tendance or use is .mpuboiy either
, upon all the people or upon certai.i
clusscs litoe our common schools, pen-
' ul institutions, hospitals for the in
une and feeble mindi mil th"
various industrial schools ft. luy.
und girls, the numb'.'r of innuites
greatly controls the amount which
must bo appropriated to thiir use,
and there cannot b much re.luction 1
. along these lines except insofar as
the prices of materials and supplies
'.t may be reduced.. As to schools or
other institutions where attendance
,. t or use is not compulsory the num-
ber of people in the state taking
'' advantage of those governmental
' functions must bo considered, and
' may control to a large extent the
, 1 amount of expndilure.
r liuninexa Jud(ment EmenliaL
V..' TThn third rius nf Di-mirtfni t
.'? fccndiwrtst " rtftd upon Jiffrmi'
'it ?tnitasratln mtlnyr trm tb othtrf
"i
, would extend over a numher of j
years, (he taxing hoily has the option)
Uo discontinue its expenditures ulonir:
u... : I.: !,... .1:.. .
wiui ime. on jhushik v"i
continuuiire, the tuxiii- body should
i cuniiucc ma oiiu me nmiiu m
its elllciency, snouid oe iuuy con-)
sidcifcL There is no doubt but what
f there ran be a large saving along!
these lines.
Now as to the temporary expendi-
tuies
The first class covers emerg-
cncies. Whenever an emergency
alises, the taxing body has no option,
but to make the expenditure. Thc,sUlt,, unj (..ounty governments are
amount of that expenditure shoulil;
bc governed by considerations ol,. sl.lte. The school district ma"
whatever is necessary to etticient'y
meet the emuruency. We never kno
what these aie or will be, prior to
the time the emerirency arises. For
example, suppose that a holocaust
would occur in some community in , UJ,1M citJ. ,,,,,.,.. wu, be the ful
Oregon. It would be absolutely nee- . Kul t.ountv. city, school
essaiy that the state snouid expend
money in txtending such govern
mental aid to that community as the
enicigency woul.i reiiuire. 1
Hie secoii l class of temporary ex- J
pendituies, of course, includes all I
those items which come up before ,
the taxing body as being a bene- J
ficial txpenditure but not a necessary 1
one, and the taxing body has full and
complete option to make or not to 1
rtlUW SUIH rAut;pi.mm.
I A 'he foregoing principles musi 1
I be considered by all legislatures, J
tounty couits, city councils or com- 1
missions, or any other body of men (
in the state who have the power to 1
crtaseo oy leaps unu wunuo,
and that thereby the expend-
iturcs imposed by contractual
obligation have increased correspond-
ingly, there is no question but that 1
it is going to require a number of t
,7th, X,whlTe'theTreu!.y should
be. In order to do this, it i necen- J
nary for each community to elect t
men f judtrmnnt and inttrrity, and
in whom tny nav ctinnuerut.
to
For Sale
l'i acres Just outside city limits,
city water, electric Heats, 5 room
house, with bath, one-balf acre al
falfa, chicken house, small burn,
1 fruit and berries, water rlsht, near
school. Trice fJ.000. Terms.
2 acres, f room houst, barn. Rood
land
near Greenwood school.
Acm tract on n. Fir. Any ren-
sonnhie terms considered.
Modern 5-room house, full base- J
ment, pnraae. pood plumbing, well 1
located on Cedar street. Owner j
would roonsliler soldier loan. I'rlce
Six room house, close In on paved 1
street, good plumbing, basement, for
U.MUO. Soldier loan considered. 1
Seven room koiiHe on paved street,
big lot, nhe lawn und shade tiws.
SpleiHlIil location, for $4,000.
li-room house ou M;iin avenue,
G bad room. niw hentlnfj plant.
clmice Inra t ton. This house will
easily lirhiK in $75 per month be
side provtiUtiK the owner a Hpltut
did home. Soldier loan eonsldt'ied.
' I II VMt lu:llO IlliH
I hnve severul lioiuea that nre
prfred rlftht and ran he xold ou
very mnall payments.
Geo. H. Currey
Phone 200J
Kenl Kstate, Insiirnnce, I'arm Loans
After invest Ration (,f
I'liion county's business
as a taxpayer I am eon
vineed tliat material re
duction can be made in
public expenses of this
oount y.
If nominated and elect
ed I promise to bring
about this reduction.
John Wells,
Alicel, Oregon
Democratic candidate
for County ( Vnnuissitiii
tr in thp Primary on
Mty i9tii,
o
con.-.iiler tht'Hf questions ick! prinei-
ple, so that udvantatfu may he tak
en of every opportunity t cut down
the expenditures so as to relievo the
taxpayer. f
Income Ik Analyzed.
I have attempted to analyze our
-'"''"
" mi-wiiiu in our mmn Kuvriu-
nient is dcrivcil from taxes on lands
inheritance 'taxes, lieenses, filwcj
fees, fines and penalties. I under-.
., I .1..., !.... ; i
ur. m..-.
over 4i!()0 Kvei nmcntal bodies which
m p w i'-.y iAt. m um-
nniiru, wnicn nas power to levy taxev
upon timber land for fire protection;
and pa k boaids, which have pow
to levy nixes in citie for tho support
of city parks, and so forth.
agencies have power to levy taxes on
1.1 p .,.1...,. tuvablo nronertv. Th
univoisnl and cover all the land in I
asJ ba tnsi,t., as universal, ul -
t),uh may be some little land j
jn ,,, oulltitM n()t counted in any
S1.M, district. The largest number!
f taxinn bodies (hat may be placed
,'jst,i,.t. prt, m
.
treet imiro"e-
! WHEN YOU HAVE A
'.. . -S - -y
K'V
AND RELIABLE MAN AS GOVERNOR?
In tho piVseiit primary cniiipaifrii witli so many '
randidatcs sct'kiitir tho lu'iniltliran lioiiiiiiation rortrov-'.
i'1-iKir a liuiiilwi- nl' rnion i'ot.inty voters have docidod i
S that it wiHild lie fully ti: innkv a chiino in the (iovor-
imrV office when we haw a capalile, hoiKiraho and ro- i
' liiihle man in that office at the present time and ho has !
1 agreed to accept the nomination attain if it is j;ivon
I him. J
lien W. Olcott has o;iv;vn Orepm a. clean, straight
I forwant business admini.vtration. The Cha rpos ox- J
.y ss taxes cannot he laid to his door. His efficiency as
! an official is not denied hy anyone, and his clean life J
! hoih private and puhlic is known to everyone. !
! Before voting for a change in this office it is ro- S
, mii'sfi'd tliat evei v U'eimlilicaii Woi'dl lilt' matter care- !
"inkinj,' comparison with a record already mnde
ii.ifaiiist a myriad of promises made hy other candidates, jj
promises which may or in;v
I.Ct lis
( lot crnoi sl
"ovcrnor.
;iy s;i IV re-elect lien W. Olcott to tl:o j
ii ml wo kut w tliiit we will linvo a ,nnod J
Union County Olcott
L'i (irando,
Paid Adv.
CHARLES A.
Wallowa, Oregon
( 'andidate liel'ore llio
Republican Primaries
For
iOINT REPRESENTATIVE
Union and Wallowa Counties
l'aid A.
business on any make of car.
Our Guarantee is what you
need on your repair work
Home of the Chevrolet and
Nash.
BLUE MOUNTAIN GARAGE
AVERY SI ?7.rQ&
.ncnt districts. The largest numher
of tuxi-iK umlita that may tux aifri-
eufturiil land may he enumerated uh
fullvvn: SUito, county, mhool din.
trict, diiiinaicB district, Irrigation fi
tiict and road improvement district.
There miry he ome of the last cIum
10! Kovc-riim-ntul aL-nies, like park
I lrdn in cities, or forest fire pro-
eiiiun in me mountuimt, that' may
levy on one, hut not on the other
TftX'-'n and Who Collect Them.'
The .inheritance, taxes- are whollv
u.. -l ...
icou-.ctea ny me suito- i.icenseH ure
j collfcctej by the tute, county an.l
cuy. riims iees are collected by the
suue nun county, ratner rarely by
a cuy. v.nes ana penulties ure col
lected by all taxing bodies having a
couit, and may be enumerated as
the tfnte, county and city.
For the local Kovernment oruaniza.
tion, like the county, city, school dis
trict, and several special improve
ment district.- about the only feas
ible property upon which they can
hvvy taxis is land, and of course the
piersot al property -may be considered
oi'onK with it. For the state, other
classes of taxation are feasible.
lit the consideration of all taxa
tion, aftoi' huvins determine-li (hi.
umomit of expenditures, the sources
of revenue must be studied. Those
who are elected to such positions as
Kive trvm the power to designate
from 'hat sources tho income of our
poverni oent shall bo collected must
ho men of integrity und experience
large affairs, and who
will,
thor-
through habit, consider them
oiiL'hly. iimf whtme exnresed iudtr-
Why
Make
Change!
CAPABLE, HONORABLE
1101 oe Kepi.
in
! !
:
- for - Governor Club
Oregon
HUNTER
M.iv 10th
ii
1 1
PRICES on Tires, Tubes,
Gabriel Snubbers, Bumpers,
Spot Lights and Tire Chains.
Over stocked and must move
them We want your repair
ment upon them is certain to be fori
the best uiteresta of the taxpaying
public. Now is no time to entrust
these muttera to the lazy or thu in
experienced. The difficulty und im
portume of the subject demands
everywhere the selection of the very
best.
CEO. T. COCHRAN.
SHHINKKS.
Rulued rates to 'Baker on sale May
9 to l;l, inclusive account of Al Kader J
ceremonial, May lllth. Tickets good
returning up to May 16. Buy one-way
fare to laker and get receipt which,'
entitles you to half-fare back. Total 1
fare, 2.82. Al Kader Special will1'
leave here 7 a. m.. May Hi. Kide the j
- - l. j . . III
MONEY
TO LOAN
On
La Grande Residence
Property
J. R. OLIVER
232- W
LA GRANDE NEWS
COMPANY
P. K. AVvrick, Mrt.
Periodicals, Candies
and Cigars
SHOK SHIXI.VO I'Olll.Al;
American White
Help Only
1106 Adams Avenue
La (Irando, Ore.
Exide Batteries
liatteiiea In stock,
liatttiiicfl for Kent.
Batteries Keen urged
Katteiiea Watered !?.
Uattrle ot all makes Hepalred.
Htromberg Carburet or Service.
B. St T.
BATTERY STATION
Fred Burgess, Prop.
In Lelgliton's Machine Works
Cecil Galloway
of Elgin
For County Commissioner
I have sowed as County Coniniissioner for ten "years
and it is gratifying to know that Republicans of the coun
ty have aovpted my efforts and work expressing their
appreciation of same by not entering another candidate
for tho office of Coimnissiioncr in this primary. ' "
When elected this fall my energy will continue to be
given the county in my ondoavon to keep tho public ex
pense down and to obey the will of tho people wlnoni
shall stTvo.
I Will Help Complete The Public
Work That We Have Started
CO
Special. Union - Wallowa County
Shrine Club. fi-ll-it
OUNTY TRKASUIIKIt'S CALL FOIt
GKNtKAL K(JAl) WAKKANTS.
NO'llC'K, The uiuiersigned county
treasurer ha. funds on hand with
which to redeem all warrants issued
on the (Jeneral Road Fund, No. 1100
to l.'17;l; inclusive, series of 111:21; also
Market Koad Fund, No. 2rWl to :li)l.
inclusive, series of 1921; also No MO
Put A Live Man On the Job
m. mi jjy 1 1 vi v v ') ' lasngygCTf
O. H. FITHIAN
A Real Republican
FITHIAN'S I'UVIFOKM
Hero la what Flthian has to
aay 011 questions affecting Ore
gon: All) 1AKAIKKS
"I shall help to obtain for Ore
gon farmers their just share ot
loans from the War Finance Cor
poration." Ill.l.l' LIVhSL'Ot K MIO.N
"I shall work for prowressivo
leitislutfon for relief of our farm
ers and- livestock men.'
1 1 1 .1 '( H i M . K KT I I 1 1 A X S
"I favor Just', prompt anil sub
stantial recognition of our vur
veterans."
VOTE FOIt A LIVE REPUBLICAN LIKE FITHIAN'. WHO
WILL GET SO.METHINC, FO OltHOO.N AMI 11 K K I'KOl'LE.
HIS OPPONENT, WILLIAMS. MAS HELD THE JOB OF NA
TIONAL COMMITTEEMAN FOR 14 YEAHS. CAN YOU MEN
TION A SINGLE SUBSTANTIAL THING THAT WILLIAMS HAS
DONE FOR OREGON IN ALL, THAT TIME? IT IS TIME TO
MAKE A CHANGE.
VOTE FOIt FITHIAN.
(Paid Advertisement)
to ll.'l, inclusive, reries of 1022, pay
able on and after Tuesday, April 2f,
11122, Interest cea.-es on the ubove
warrants on April 2o. 1022.
Hugh mccai.i,,
County Treasurer.
Dly Apr. 22-20, May G-ri-IMi
NOTICE.
Drs. Ingle, osteoputhic physicians,
have moved to Summer lildg.
r,-8-12t
VOTR FOR
0. H. FITHIAN
Iteplililleau CaiKlidule
Vo
NATIONAL
Committeeman
ON MAY 1!)
Against a Politician
WILLIAM'S I'LATI'OIIM.
Hero is what Fithian's op
ponent, Italph K. Williams,
has to say on thosu same ques
tions: NOTIIINO.
NOTHING.
NOTHING.
I I I HI I LI II,
Ily Chas. T. Early, l'rosident.
Itobt. G. Mi-N'ury, Secretary,
Chas. AV. Eberleln, Treasurer.
II IWI VttKWM "VI If
o o o 0
. 1 jzR.xa.a v m wrww or "ci
il which I
ifgsiii9s;!ii!9i4Saieirasii-
G
'' 4 .,-r MWl' V'' ! yifT