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Tuesday, January 2,7; 1925.'
fj 1 1 yiii . ----- J
La Grande Evening Observer
i INDEJ'fcNDDNT MiUSHAl'EIl
Published dally anil weokly at La Grande, Oreron. by tbt
LA GRANDE EVKNINO OB8EHVEH I'UBUHHINO CO.
BRUCE DENNIS .!.., Editor
Entered at pootofflco at La Grande, Oregon, ai Second
Class Mail Mattel
On aale In other cltlea Oregon Hotel News Stand, Port
land; Imperial Nona Stand, Portland; Multnomah News Stand,
Portland
Add rem all communication! to The Observer, 141 Adams
Are., La Grande, Oregon.
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CITY AND COUNTX OFFICIAL PAPER
MEMBER ASSOCIATED PRESS
The Associated Press la exclusively entitled to use for pub
lication of all nowa dispatches credited to It or not olhorw!e
credited If published therein. All rights of republication of
special dispatches In this paper, and also the local newa
herein also are reserved.
BLESS THE LOUD, O my soul, mid forget not all his
benefits; who reileeincth thy 11 To from destruction; who
crowneth thro with loving kindness und tender mercies.
l'sulm 103:1,4
Busy Week Expected
State House, Sulcm. (By Mail). This is the week that
it is generally believed everyone will get down to work
and begin to separate the bills that look favorable and kill
the others. Starting with, the announcement of a public
hearing on the child welfare amendment for Wednesday
night, it is a safe bet that the state house will be about
as Jively every night in the week as it is during the day.
The child labor amendment has behind it the best propa
ganda campaign we have ever seen. A special train will
carry Portland women -to the state house to lobby for
the measure and many is the solon whose heart is flutter
ing for he started with the idea that the amendment was
not a needful document, but with the fairer sex besieging
him constantly, only the hard-headed will stand, according
to a verdict delivered by several ncwspapei men today.
i
We have often been asked, "What is the governor do
ing?" Well, so far as we can observe for once in the
governor's life he is sitting tight and talking very little.
Painful? Of .course, it is,, for. the chief executive just
dearjy loves to talk, lie sees hyj power taUlayt and siilin;;
. as he does with his veto pen well inked, he can block just
about everything that comes up should he choose to do so,
jitnd the little messengers are whispering, that he chooses
to do that very thing, piovided things don't go right with
him,
' '
' With authentic reports from Florida :iere a constitu
tional amendment was recently passed preventing income
jand .'inheritance, taxes in the future, there is no question
but) what-Oregon is in excellent position to reap on the
Pacific coast' what Florida is reaping on the Atlantic. And
this does not mean, by nify means, that taxing of incomes
'is not a thoroughly sound and just thing to do. This state
jis bitterly, divided, almost equally divided on the question
,of taxing incomes.. To continue to enact and repeal income
.tax laws is folly, and is so recognized by those who favor
la stale income tax law. The .inheritance tax law now
ibrings into Oregon about $300,000 a year. If both these
taxes are eliminated a repetition in Oregon of what is ha
ipening to Florida can be expected. What is happening
in Florida?
j Well, it is really marvelous, for the Florida law has
;only been in operation since November, yet the lumber
yards are flooded with orders, new buildings are going up
in Che Florida cities. Keal estate is changing hands with
a itjal bocia all over the state and twelve new do luxe pass
enger trains have been added by the railroad that servos
Florida in older to take care of the wealthy people who
'travel back and forth. The, rich men are registering as
citizens and' bunging in property which is rightfully taxed
Under the present Florida laws, and that is just what can
be done for Oregon.
, We talked with one lumberman who has a million dol
lars: now invested in Oregon timber and he said if this
state acted favmably on the Florida program that his whole
crowd would come to Oregon and make it their permanent
homes. Incidentally he asked how much inheiitance tax
the state now collects and when he was told he said the
properly and wealth, subject to miliar., taxes in th's
state, which his organization would bring with them wou'.l
amount ui us much as the entile amount now collected by
this;state for inheritance taxes.
Oregon has reached the point when only wealth of con
siderable size can develop her. The day of the attractive
small sawmill running at a piofit is gone, for those loca
tions have largely Imhmi picked up and worked out. Now.
it resolves itself into big capital becoming interested in
order that proicss and development will follow.
Money is en.,ilv frightened, too easily in fact, but .
long as it is easily frightened we must accept conditions
as they exist and not as we would like to have them. For
this reason it matters not how much one may know th"
righteousness of a tax, when it is plainly apparent that
haimony can never be achieved and development accomp
lished undei such a tax, the thing to do is to look for tin
next best thing.
Florida has furnished that veiy thing. The demonstra
tion' is positive. It is not guess work. And Oregon can
offer so much inoiu than Florida that enactment of the
Florida measure in this state will cause even greater busi
ness strides here than in the state where climate is about
the only thing to offer, and that climate consists of winter
climate. '
Already since the Florida amendment was introduced
in the senate word has come from a number of wealthy
people in California that they are watching it with interest,
and if enacted they will remove to Oregon with their pos
sessions, i
Wih our perplexing high expenses in state affairs, witli
our tremendous 'highway system completed, but to,le
maintained, with our bonds to pay and with the needful
improvements in a general way throughout the stale. What
we need is' more wealth and more people to share the bur
den. The Florida plan will get the very kind of people and
the very kind of wealth for Oregon, and coupled with our
big lumber undertakings, actually means that the day is
at hand to take a forward step provided this measure is
adopted.
The State's Part
Some one has called the system by which the various
states govern themselves a laboratory method of political
experiment. New undertakings in government, in civic and
industrial betterment, and in solutions of state questions,
may be made within the limits of the state, with the as
surance that only that particular state will suffer any evil
consequences, or enjoy' unforeseen results of the action
taken. Woman suffrage, for instance, was at first a state
experiment. Its feasibility within smaller bounds demon
strated its practicality as a national factor.
This type of miniature experiment has the advantage
of recording more accurately the exact slate of mind of
its constituents than would that same kind of experiment
if it were undertaken by the whole country at once. If
a state is not ready for an advance in its cultural tone,
it has the right to refuse to undertake amendments to its
laws which will bring about that advance, provided they
do not fall below the standard set by the federal govern
ment. If, on the other hand, the. level of a state's moral
consciousness has risen above that embodied in federal
law, it is at liberty to revise its statutes to suit itself.
Europeans exclaim at the large expanse of territory
covered by the United States and wonder that the unity
of the country can be preserved. This responsibility of
each state to test the practicality of new laws in the inter
ests of the government as a whole, and to raise its level of
moral advance as fast as is possible, is one of the important
reasons for such unity.
0viSM7ie.
OFFICE
CAT
, 'tftAM MMM lit.
Junius
Income Tax
Facts
Billboards Doomed '
A Blown f NibUc. opinion, now brewing nmy sweep the
unsightly billboard or advertising siprn from the roadside
of main thoroughfares in this country, t'p to this time
they have been multiplying in 'numbers, but there are in
dications that the public is soon to register a protest that
will go far in abolition of these eyesores and vision breakers.
The roadside signboard has a certain advertising value
and the public neither envies the advertiser for his profit
from it nor does it desire to deprive the advertiser of any
i business advantage, but the highways are primarily for
'the benefit and pleasure of the people and the advertising
; sign detracts from those benefits and pleasures.
! Motorists find the poster-board obnoxious for the three
reasons that it mars the landscape, obstructs the view of
! the scenery and creates a traffic hazard by interference
with the vision of the driver. All are sufficiently valid
reasons why the advertising sign should be prohibited
along main highways.
In the early days of the automobile the roadside poster
boaid was limited to circus postei-s on barn bnmdsides and
the motorists never dreamed of them as a future problem
'of highway administration. Public opinion then could not
have been molded against the signboard. Tod;iy it is
molding itself and may strike any time.- When the adver
tiser finds that his signboards are distasteful to the public
he will not wait, if he is wise, until the passage ot legisla
tion before he removes them.
You can't Judgo a man by Ills I
clothe. Hut aa a rule you can
juilgu Jiim by hi wife's clothes, i
'
The bus was starting: In the ruin. I
when the conductor put hl head j
Inside and lmiutred: vwtll any gen-
tlcinan gut outside to obi leu u
lady?" j
"Hhe can alt In my lap if she ;
likes," said a passenger jocularly. ,
To his surprise a buxom woman
bounced in and ucceptcd his of
fer. After a time the man iiskd ,
where she was going. On hearing
her destination he exclaimed.
"Bless my soul! That's my
house."
"Yes," she said, blushing. "I'm
tho new cook."
s
He: "We gut , It mid nil dollar
radio Mt ami had tho electric) a'n
come In ami attach It."
She: "That's nothing;. We had
a five hundred dollar Met and the
sheriff tamo and attached It."
Visitor What an Inspiring ser
mon your husbund preached on
"One Day's Het In Huven."
Pastor's Wife I didn't hear it
1 had to get his dinner.
Civilization has progressed to
point where a man c"n wnr n pair
f icolf knickers down the street
without attracting any more com
ment than a white mule with pink
stripes running around him from
end to end.
-
If Ailnm ever returned lo this
(ii-Mi ), fnly thlmr he wmiM rec
ognize Is 11 1 e Jokes In the funny
paper. , -
'
In ti lnri bnrbprshap vstenhi
n t,Hiiidnther. her daughter, and
i,,.r rrt'nd'litHCli'er vre wulthiir to
get their hair bobbed. Three gen
erations right up In date.
-
The tdrl who wants a run for
her money' guts cheap hosiery.
u.rt yon t'u fellow with the
rtitffi i-nhv?"
"No. I'm the fellow with the
false ct of teeth."
ftiv. dlfl vnn waah that dress
with soup flukes?
Suro what of It?
Well. It lux it.
Kggsample of unselfish flattery:
The rooster who cackles when the
hen luys an egg.
9
The Hinnll girl met f.w dot-loi
nenr Iter home.
"Von brought n little luihv next
door, didn't ou?" she liupilml.
4Ycs." he replied, "shall I hriiijr
inn o otr house?"
"No, thanks," came the prompt
reply. "Why. we've scarcely time
to unMi the dog."
lie tel'1 her that she wis his
little lamb, but she fleeced hinu
If (, lot of us thought before we
spok". a lot of us would never
-peak.
College trlrls lime taken up
nrehrrr. Ilef err lone they will lie
sImmMImi (heir husbands with bows
mid arrows.
l.uck of willpower Is what makes
ii man put on his clothes over his
pajamas on u cold morning.
Politeness, these dys. consists
of offering a lady your seat when
you get off the street car.
- No. II
Salaries "paid employes consti
tute one of4 the largest Items of
business expenses In the returns
of many taxpayers. To be allowed,
such a deduction must conform
closely to the wording of the stat
ute by which It Is defined as "a
reasonable allowance for s tlurbs
or other compensation for person
al Bei-viees actually rendered." The
test of deductibility is whetiier
the amounts paid are a-e;isouuhh;,
mid whether they are. in taut,
purely for personal service:!.
Amounts paid es compensation,
but not In fact as (he purchase
price of services, are not deduct
ible. Jt'oK example, an ostensible
salary paid by a corporation may
be the distribution of a dividend
on stock. This may be the pro
cedure in the case of a corporation
having few stockholders all of
whom draw salaries. K In such a
cafe the salaries ure In excess of
those ordinarily paid for similar
services, and the cxcerv.tve pay
ments correspond to bear rlose re
lationship to the stockholdings of
the officers or employes, it would
seem likely that such salaries are
not wholly for services rendered,
but that the excessive payments
are a distribution of earnings up
on stock and subject to treatmut
as a dividend.
An ostensmie salary may be In
part payment of property, for es
amplu where a partnership sells
out to a corporation, the former
partners agreeing to remain in the
service of the corporation. In
such ca.se it may be found that
the salaries paid the former part
ners are not merely for services,
but in part constitute payment for
the transfer of their businc.s. The
amount of the excess should be
treated by the payor as a capital
expenditure, which 1 not deduct
ible, and by the recipient as part
of the purchase price.
A person who claims a deduc
tion for wages or salary paid him
self should report the amount as
income, just as any other wages or
salary received. Salaries or wages
paid by a parent to a minor child
who has not been emancipated
allowed control of his earnings
whether In consideration of serv
ices or otherwise arc not allowable
deductions.
ciiix, is iu,inm;i
- AI-TKIt mtr.w KPItKI:
! KLAMATH FA1.I-S. Ore. (By the
Associated Press) One is year old
girl Is temporarily blinded, an
ot her of the same age Is seri
ously ill and two young men were
arrested at Ijikeview us the alleged
NEW ARRIVAL; of
SPRING DRESSES
The Now popular Ensemble Dresses and' Street
Frocks in the New Shades of Wild- r
flower, Cherry, Tan, Henna ' ! ';
and Rosewood.
$17.30, $20.7") and '. ;
New Silk Sweaters ; j
In Shades of Tan, Uivendar, Gray and Colored;
Plaids, Long and Short Sleeves.
$4.2.) to $.5.90 . ,
Peter Pan Collars and
Cuffs
New 'Stiffly Starched Numbers in the Popuj
Colors and Embroidered Designs.
Doc
ir
M!.'' irk
See Our Window Display
tlon of the girls.
result ofpa K:tturdny night party
in which poisonous moonshine was
tuiiuu. Many divorces are caused
The Identity of the girls has two people who ar- in love with
been withheld by the district at- themselves getting inurried,
torney of Lake county. The men
in detention are Harry Ballard "
Klamath Falls, anu l.eo WMkie. I Thi' dollars or the family are
Interview, held on a liquor charge i n1 carried in the wife's name as
pending d'veopiiieni:. n the condi- toften as the sense.
I
Some of the coal dealers should
mends their weighs.
t'neusy lies the head that wears
a frown.
Ford .
Coupe
$629.65.
STARTKR
demountable'
RIMS.
DELIVERED
IN LA GRANDE.
Perkins
Motor Co,
.... .... i. : i... lanArl
I Wllill lillS COllllvry nui'lis is miiks j;u.ii.uiuiu I","'-.'
miles.
Sill i
The Living Room
TVT0ST of us remember the days of. the parlor, a sacred place
1TX where the minister was entertained, where children peeked
in as in a palace of wonders, where a speck of dirt was a tragedy
to the housewife, where the family entered only on Sunday evening.
Now all that is changed. ...
The parlor has been replaced 'by the living room, a place where
the family gathers, where guests are entertained, where the true
atmosphere of home is most prevalent, where the housewife of
today puts forth her best effort and exhibits her highest artistic
talent.
More than ever are the furnishings of the living room important
they contribute to the comfort of family and guests. It should be
inviting and seem hospitable. Its furnishing exhibits the taste of
the matron.
It may well be said that a family, its social station and its charac
teristics, is known by its living room. It is a sort of show place:
therefore, its furnishines should be comnarahle with the position
in life at which a family desires to be appraised.
W. H. Bohnenkamp Co.
The immijrnints think they have a lijjht to thi.s country
lieeause it was discovered by an ininiijrnuit.
Chancellor
H tie ftdvcrtw It, hr fcutm
' H' rnntlt
I .wjsssjsyisNJiVWWslBllltlL fltMI
tr Hans Luther, nniuic minister ir
the okt Mtu-x cabinet, ta the new
rhsncelkir . The Centime merely
have approved hta government for
th "time being."
These Features Make
Winter Driving a Pleasure
for Buick Owners
1925
W u it lookini: forwur.l to !
the Now Year nil m I'itIo.! j
of rroKrt'tui un.t Hliil.illly. .
May it luing tit ymi ,
HAPPINESS AND
PROSPERITY
La (irande
Nalio"l Hank
SxmihiI, Itrllulilr. I'lTitm-!)
I
fi Conlioo.ni.
I 'J -I ll Aurnm.fie j
MARKET JOEL'S GROCERIES !
PHONE MAIN 759
SPECIAL
6 Juicy Florida Grape
Fruit 49c
3 Dozen Medium Sized Oranges, l!)c
Jenninds & Shuniolc
he Belter A uteaiehile Are Boilt, Botck Will Build TH
Colored Slianton Dresses
$1.85
New .shipment just in at a reduced price and vye
pleased to itivc our customers the lienefit or these
new prices.
Star Tin cads Are Kasl Colors. '
l"nil)ioi(li'i.v Threr.d .... :jc
Pearl Cotton No. r .-)C
NORTON'S KIDDY SHOP
Hemstitching Pleating
r-i'tnn Ho'es Stamping buttons Covered