Independence monitor., June 29, 1917, Image 4

BREVITIES
Mrs. I. Govro ia visiting her
son at Albany.
Floyd Crowley of Airlie
joined the navy.
has
Dr. Lowe, July 7. The wise
will wait for him.
D. H. Phillips, jeweler, sue
cessor to H. J. Rowe. 41 tf
Miss Florence Burton was i
Portland visitor Saturday.
V
Wanted housekeeper on farm.
Address Box 61, Monmouth,
Ore. 60
Mrs. L. W, Wann and daugh
tars were Corvallis visitors this
week.
Chester Henkle, who under
went an operation in Portland
last week, is improving rapidly.
Eyes scientifically examined
and glasses fitted. Dr. F. G.
Hewett, Cooper Bid. 29tf
Mr. und Mrs. Will Campbell
will occupy rooms in the Moose
hall building.
Mrs. Chas. Ill fT
was a visitor this
H. D. IlifT home.
of Portland
week at the
WHEN IN DOUBT ASK
YAMOREG COLLECTION
AGENCY 13 Masonic Bldg.,
McMinnville. 41tf
Important business meeting of
the Honor Guard will be aeld
Monday evening, July 2, in the
lodge rooms of the Moose hall at
7:30. All Honor Guard girls are
requested to be present
B. T. Swopc, Lawyer Cooper Bldg.
Dr. R. E. Duganne, dentist,
National Bank Building.
Mrs. J. It. Collins was visiting
her daughter in Corvallis this
week.
MeHenry Smith has returned
from the Old Soldier's home at
Roseburg.
Miss Genevieve Cooper went
to Gold Hill, today to visit her
sister, Mrs. Ireland.
Mrs. Gertrude Strange of Oak
land, Cat., is a visitor at the
Hattie Henkle home.
Second hand binder for sale,
See Craven & Huff.
At McArthur's Jersey sale at
Derry Wednesday, J. A. Wood
beught a bull for $350 and H. D.
Iliff bought a heifer for $200.
Lost, near Southern Pacific
depot, book entitled, "The Art
of Cross Examination." Please
return to the undersigned, How
ard M. Browne, Eugene, Ore, 47
Mrs. Alpha Bascue departed
this week for Osceola, Mo., her
girlhood home, where she will
spend the summer with her
parents.
Get your outing hats and caps
fwom Conkey & Walker. Price
50c to $2.00.
Kale plants for sale. Bert
Hikle, phone Farm 6122.
T. J. Fryer, C. A. Dick, Henry
Mott and C. T. Baccue attended
the annual encampment of the
G. A. R. at Forest Grove this
week. It goes without saying
that the boys of '61 were treated
royally and had a good time.
For farming, outing trips and
automobiling, get a suit of the
new Bnss-of-the-Road, All-in-
Won coat and pants combined.
According to material, $2.50,
$2.75, $3. Sold by Conkey &
Walker.
Mr. and
HOW smll WE
PAY FOB THE WAR?
A Constructive Criticism on tha
House Revenue Bill.
LOANS BETTER THAN TAXES
Five Reasons Why Exoeeeive Tax at
tha Outaat af War Ara Disadvantage
eua Great Britain Example Worthy
of Emulation Hew the Taxee Should
Be Apportioned.
by
Oat. f c tin.....:.. r .. t
Max Goldman's store.'
The Camp Fire Girls are hav
ing a splendid time today at the
country home of Mrs. J. E. Hub
bard. Strawberries, fresh from
the vines, is the menu.
A watch repaired by D. H.
Phillips will keep time, and you
can depend on it 41 tf
i
For Sale 42 acres of good
land, one and half miles from
Independence, just off paved
road. Good terms. Write or
call Falls City-Salem Lumber Co..
Salem, Ore., 349 South Twelfth
St, phone 813. 47 j
' Mesdames
Mrs. W. H. Walker,
Abe Nelson and
I AAatLI-c ftJCIIIYIC, LWOa lldOOU CLU LI
Miss Lmma Henkle autoed to
Philomath yesterday where they
attended the annual reunion of
the Henkle clan. 122 were
present
BIDS FOR WOOD
Notice is hereby given that
the clerk of School District No.
29, Independence, Oregon, will
receive sealed bids up to 4 p. m.,
July 5th, 1917, for 125 cords of
red fir wood or slab wood, said
wood to be delivered at school
buildings.
The Board reserves the right
to reject any or all bids.
Grace Swope,
Clerk.
Craven & Huff Hardware Co.
INDEPENDENCE
Sell the Champion Cream Saver
X TINE separator users out of ten turn the handle of their
i v nuictiiiirs too slowly, and when this la done, not only will
tuv iiiscniiie not sunn
a clean ai it ahould,
but the thickness
of the cream wilt Tory.
While it is possible to adapt the rapacity of the machine to
the speed, it is not dmirable to do this, because even if fairly
clean skimming is accomplished at vary
ing speeds, the cream will not be uni-
lona in thickness.
There is only one satisfactory solu
tion, and thst is to make it practically
impossible for the operator to run his
mackiM at sny but ths proper speed.
Every NEW De Laval
is equipped with a
bell speed -Indicator
the "warning signal that rings when
the separator handle Is being turned too
slowly, preventing lost of butter-fat
caused by too slow operation and in
suring the delivery of creara of uni
form thickness.
This simple device is patented by the Pe Land Company and
Is found only on r Laval machine. It is only one of the many
important improvements m the NEW Ie Ijival. If you are con
sidering the purchase of a separator, come in and let us show
you a machine that has more good features than any separator
you hay ever seen.
Tse "waralnc slf-sal" tkat
lasures eperetioa at ike
proper apssd.
By EDWIN R. A. 8ELIGMAN,
McVlckar Professor of Political Boon.
omv, Columbia University
On May 23, 1017, the House of Rep
retieiitaMves passed an act "to provide
reveuue to defray war expenses and
for other purposes." In the original
bill as presented by the Committee of
Ways and Means, the additional reve
nue to be derived was estimated at II,-
810,420,0)10. The amendment to the In
come tax, which was tacked on to the
bill during the discussion In the House,
was expected to yield another $40,000,
O0O or $50,000,000.
In discussing the House bill, twe
problems arise:
I. How much should be raised by
taxation?
II. In what manner should this sum
be raised?
I. How Muoh Should Be Raised
Taxatlenf
How was the figure of $1300,000,000
arrived at? The answer Is simple. When
the Secretary of the Treasury csme to
estimate the additional war expenses
for the year 1917-18, be calculated that
they would amount to some $0,600,-
00O.00O, of which $3,000,000,000 was to
be allotted to the allies, and $3,600,
000,0(10 was to be utilized for the do
mestic purposes. Thinking that It
would be. a fiilr proposition to divide
this latter sum between loans and
tu i os, be concluded that the amount
to be raised by taxes was $1,800,000,-
ooo.
There are two extreme theories, each
of which msy be dismissed with scant
courtesy. The one Is that all war ex
penditures should be defrayed by loans.
and the other Is that all war expendi
tures should be defrayed by tsies.
Each theory Is untenable.
It Is Indeed true that the burdens of
the war should be borne by the pres
ent rather than the future generation
but this does not mean that they should
be borne by this year's taxation,
Meeting all war expenses by taxation
ninkes the taxpayers In one or two
years bear the burden of benefits that
ought to be distributed at least over a
decade within the same generation.
In the second place, when expendi
tures approach the gigantic sums of
present-day warfare, the tax-only pol
icy would retire more than the total
surplus of social- Income. Were this
absolutely necessary, the ensuing hav
oc In the economic lifeof the communi
ty would have to be endured. But
where the disasters ere so great and
at the same time so unnecessary, the
tax-only policy may be declared Im
practicable. Secretary McAdoo had the right In
stinct and highly commendable cour
age in deciding that a substantial por
tion, at least, of the revenues should
be derived from taxstlon. But when
he hit upon the plan of SO-SO per cent,
that Is, of raining one-half of all do
mestic war exixMHllturi-s by taxes, the
question arises whether he did not go
too fsr.
The relative proportion of loans to
taxes Is after all a purely business
proiKisltlon. Not to rely to a large ex
tent ou loans at the outset of a war Is
a mistake.
Diaadvantagsa of Exoeaeive Taxee.
The disadvantages of excessive taxes
at the outset of the wsr are as follows:
1. Excessive taxes on consumption
will cause popular resentment.
2. Excessive taxes on industry will
disarrange business, damp enthusiasm
and restrict the spirit of enterprise at
the very time when the opposite Is
needed.
S. Excessive taxes on incomes will de
plete the surplus available for Invest
ments and Interfere with the placing of
the enormous ktns which will be neces
sary In any event
4. Excessive taxes on wealth will
cause a serious diminution of the in
comes which are at present largely
drawn upon for the support of educa
tional and philanthropic enterprises.
Moreover, these sources of support
would be dried up precisely at the time
when the need would be greatest.
5. Excessive est ion at the eutaet ef
the war will reduce the elasticity avail.
able fee the Increasing demands that
are eeon te cems.
Great Britain'a Policy.
Take tireat llrltaln as an example.
During the first year of the war she
increased taxes only slightly, in order
to keep Industries going at top notch.
During the second year she raised by
new taxes only nt cent, of her war
expenditure-. I Hiring the lhlrd year
she levied by silditknial taxes ("over
and above the ptv-war leveli only
slightly more than 17 nr cent, of her
war expenses.
If we should attempt to do as much
in the tlrst war of the v.r as Ure.it
Britain lui In the t'lird year It would
suffice to rsiic by tuatlou $l.2;um.
tX. If, in order to U absolutely on
the safe side. It s,v::,etl advisable to
lucres se the emu to $ t..'XU.kUkli, this
ahould, lu our optuion. be the tiiaxi
mum.
In considering ILj uio uuuuient of
the extraordinary burden of taxes) la
war times certain scientific principles
sre definitely established :
How Tsxee 8hould Be Apportioned.
(I) The burden of taxes must be
spresd sa far ss possible over the
whole community so ss to cause each
Individual to share In the sacrifices) ae-1
cording to his ability to pay and ae- j
cording to his share In the Government i
(2) Taxes on consumption, which are t
necessarily borne by the community at
large, should be Imposed as far ss pos
sible on articles of quasi-luxury rather
thanxm those of necessity.
(3) Excises should be Imposed as fat
as possible upon commodities in the
bands of the final consumer rather
than, upon the articles which serve pri
marily as raw material for further
production.
(4) Taxes ujhju business should be
Imposed as far as possible upon net
earnings rather than upon gross re
ceipts or capital Invested.
(6) Taxes upon Income which will
necessarily be severe should be both
differentiated and graduated. That Is,
there should be a distinction between
earned and unearned incomes and there
should be a higher rate upon the larger
Incomes. It la essential, however, not
to make the Income rate so excessive
as to lead to evasion, administrative
difficulties, or to the more fundamental
objections which have been urged
above.
(()) The excess profits which are due
to the war constitute the most obvious
and reasonable source of revenue dur
ing war times. But the principle npon
hich these war-profit taxes are laid
must lie equitable In theory and easily
calculable In practice.
The Proposed Income Tax.
The additional income tax as passed
by tlfe House runs up to a rate of tK) ,
per cent. This is a sum unheard of In t
the history of civilized society. It must I
be remembered that It was only after
the first year of the war that Great !
Britain increased her Income tax to the (
m.Tlinnm 1 1 1 'I 1 not rani unit f hat '
even now In the fourth year of the war
the Income tax does not exceed 42H
per cent.
It could easily tie shown that a tax
with rates on moderate incomes sub
stantially less than in Great Britain
and on the lurper Incomes about in
GRAND OPERA HOUSE, SALEM, ORE.
D. Griffiths
Colossal $2,000,000 Spectacle
Intolerance
Wlll
LOVE'S STRUGGLE THROUGHOUT THE AGES
THX WORLD'S GREATEST AMUSIMENT FEATURE
Matlaee, 2:15, 15, 80c I Ivcnintfa, 8:15, 25,50, 75c, 91.00
MAIL OROEKI IICEIVID NOW
SUNDAY, MONDAY, JULY 1-2
A RAILROAD ARMY
Will Build Up Lines of Traffic In
France.
NINE REGIMENTS CALLED.
Cottage Cheese a Cheap
Substitute For Meat
Cottage cheese Is richer In protein
than most meats and Is very much:
They Will Be Part of Regular Fores,
and at Head of Each Regiment as
Colonel Will Be Engineer Officer of
Army Construction Will Be Main
Work.
siDV m
igh noti
it fold
:ct can!
I. t.vj
hbjb, would yield only slightly less tha
the $!i32.O0t."UO originally estimated In
the House bill.
It Is to be hoped that the Senate will
reduce the total rate ou the highest in
conies to 31 per cent, or at most to 40
per cent, nnil that at the same time It
will reduce (he rate on the smaller kv
comes derived from personal or profi
glonul earnings.
If the war eontinuoa we shall have te
depend more and more upon the i
corns tax. By Imposing excessive ratee
now we are not only endangering the
future, but are inviting all manner ef
difficulties which even Great Britain
has been eble to escape.
Concluaion.
The House bill contains other funds
mental defects which may be summed
up ss follows :
(1) It pursues an erroneous prlnclpl
In Imposing retroactive taxes.
(2) It selects an unjust and unwork
able criterion for the excess-profits tax,
(3) It proceeds to an unheard-of
height lu the Income tax.
(4) It Imposes unwarranted burdens
upon the consumption of the comma
nity.
(5) It is calculated to throw business
into confusion by levying taxes on (cross
receipts instead of upon commodities.
(tl) It falls to make a nrotier use of
stamp taxes.
(7) It follows an unscientific system
in Its flat rate on Imports.
(8) It includes n multiplicity of pet
tyand unlucratlve taxes, the vexiitlous
ness of which Is out of all proportion to
the revenue they produce.
The fundamental line en which tba
House Mil should lie modified are sum
med nr herewith:
(1) The amount of new dilution
should be limited to $1 LViO.m KI.tKlO or
at the outset to $l.MW.0nTV0iiO. To do
more than this would be as unwise as
It Is unnecessary. To do even this
would be to do more than bus ever
been done by any clvlltxed Govern
ment lu time of stress.
(2) The ex. ess-profits tax based upon
a sound system ought to yield about
STiOO.Ot 10.000.
(3i The Income-tax schedule ought to
lie revised with a lowering of the rates
ou earned Incomes below $10,000. and
with an analogous lowering of the
rates on the higher incomes, so as not
to exceed lit per tent. A careful cal
culation kNw that an Income tax of
this kind would yield some Jt.Vl.0OO,
000 add- : iil.
(41 T!i tax on whisky and tobacco
ought to re.".iiln approximately as It Is,
with a yield of n'miit fcS&Ms O.
These three tuxes, together with the
stamp tax at eveu the low rate of the
House bill, and with au Improved au
tomobile tax. will yield over fl.MO,
mm.onO, which Is the amount of money
thought desirable.
The above program would be in har
uiony with an approved scientific sys
tem. It will do away with almost all
of the complaints that are being urged
against tfee present It will refrain
from taxing the consumption of the
poor.
It will throw a far heavier burden
upon the rich, but will not go to the
extremes of con fl sea Hon. It will ob
viate Interference with business and
will keep unimpaired the social pro
ductivity of the community.
It will establish a Just balance be
tween loans aud taxes and will not
succumb to the danger of approaching
either the tax-only policy or the loan
only policy. Above all. It will keep
an undisturbed clastic margin, which
must be more and more heavily drawn
upon at the war proceeds.
New York. Need for expert railroad
men to repair the lines in France Is so
pressing that an urgent call has been
sent out by the railroads war board to
the various roads of the country for
assistance In organizing nine regiments
of railroad men to go at once to France.
They will be a part of the regular
army, and at the head of each regiment
as colonel will be an engineer officer
of the aitny.
The plaus of the hoard call for fivi
construction regiments, one shop or re
pair regiment and three oierating regl
ments. Construction will be the mail
work of the men sent over, but the re
pair and operuting needs are hardlj
less Immediute. A notice sent out by
the railroads war bourd says:
"The French railways are badly rur
down. They need more or less compleh
rehabilitation. France has no men whr
can be spared for this work. She wauti
all her men at the front Before we caL
train men to go Into the trenches wt
can supply France's railroad wants
and we can do it practically lmmedl
ately. Any men we send over must bf
soldiers, so it will be necesssry for the
railroad forces to enter the army.
"We propose to make up Ave con
struction regiments of six companies
each to do this rehabilitation. Each
regiment will have an engineer officer
of the United States army as colonel
and another officer from the army as
an adjutant The other officers will lie
made up of railroad men, except that
the commissary will be provided bj
the United States army. Each lleuten
ant colonel will be a chief engineer o.
a railroad or some one else of similar
experience. The captains will be taken
from the engineers of maintenance of
way, the lieutenants from supervisors
or road masters and the noncommis
sioned officers from track and bridge
foremen. The privates will be track
laborers.
"The pressing need Just now is for
officers for these regiments. They will
require five chief engineers, thirty en
gineers of maintenance of way, ninety
supervisors or road masters, sixty truck
foremen and thirty bridge foremen
Each company will have 1.10 track la
borers and fourteen bridge carpenters
as privates.
The next Important requirement of
the French railway.! Is fur shop forces.
They are short of men to repair their
locomotives. It Is proposed to organize
a shop regiment, to be made up the
same way as the construction red
ments, except that the lieutenant colo
nel will lie a sueruiteiident of nioiive
power, the cc.ntalns will be master me
chanlcs, the lieutenants will lie x!h
foremen aud the noiiroiiiiiiNsloiied . t,
cers gang foremen. The rest of the
company will lie made up of huher-
makera, machinists, blacksmiths and
their helpers."
cheaper. Every pound contains more
than three ounces of protein, the chief
material for body building. It Is also a
valuable source of energy, though nol
so high as foods with more fat.
lows that its value in this respect
be greatly Increased by serving it with
cream, as Is bo commonly done.
The following recipes illustrate
number of ways In which cottage!
cheese may be served:
Cottase Cheese Ilolls. A large varl-j
ety of rolls suitable for serving as the.
main dish at dinner may be made by
combining legumes (beans of various
kinds, cowpeas. lentils or peas) with
cottage cheese and adding breads
crumbs to make the mixture thick,
enough to form Into a roll. Beans arel
usually mashed, but peas or small lima
beans may be combined whole with
breadcrumbs aud cottage cheese, and!
enough of the liquor In which the veg-
etables have been cooked may be add
ed to get the rit'ht consistency, or in
stead of beans or peas chopped spinach,
beet tops or bead lettuce may be add
ed. Bake in a moderate oven, basting
frequently.
Boston Roast A pound can of kid
ney beans or equivalent quantity of
cooked beans, one-half pound of cot
tage cheese, breadcrumbs, salt. Mash
the beans or put them through a meat
grinder. Add the cheese and bread.
crumbs enough to muke the mixture
sufficiently stiff to be formed into a
roll. Bake lu a moderate oven, basting:
occasionally with , butter or other fatj
and water. Verve with tomato sauce
This dish may be Savored with chop
ped onions cooked in butter or other
fat and a very little water until tender.
REMEMBER BOYS MAKE MEN
When you a raKfl urchin
Standing ist H In the street.
With torn hut ntnt kp!ess trou
sers. Dirty face and bare, retl fwt.
Pass not by Ihm chi'.J unhcediug-
Snills upon him ilurs me, when
He'e grown II not fontet It.
For, raniemlr. boj malts men.
When tie buoyant yotithru! splrtta
Overflow In boyisli frtal..
ChUe your child m Renile accents.
Do not In your a nicer sreak
Tou must sow in youthful twomi
e ffceetls of tender aierctee. then
Plants will grow and bear aood
fruiiafe.
e When the erring bnye are mm.
Let us try to add some pleasures)
4 To the life of every boy.
4 For each child nee.ts tender Interest
4 In Its sorrows and Its Joy
4 Call your boys home by your brtghi
4 ness:
They'll avoid a gloomy den
And eee for comfort elsewhere.
4 And. remember, boys make men
-t'nntetstiried
Decorating the Table.
Here are some rules which always!
bold good In decorating a table:
Never overload; it is better to have
too little decoration than too much.
Never have the centerpiece so high
as to obscure tic view of those on the
opposite side.
The shape of the centerpiece should
be hi effect that of the table, round on
round table and Ion,,' ou long table.
In a flower arrangement lie sure to
have enough green.
Do not mix two kinds gf flowers.
When candles are used for lighting
huve at least one for every two guests.
One for every g.iest Is better, and nev
er place t lieiu in the center of t be table.
War Vegetables-The Bean
ROLOGUE Ts BEAJt IS USEO IS ACL
MANNERS, SMAPtJ AHO rOMt THE
S?owDh VEtt BEANS MW
;.a ?JJ Ih.ev make good bean-bass
eu?i tz "r::i
. -"--otn In WATEB.-
Fou.owiN8 are some or the membtus
OEA.N
LIMA
BEAN
CHILI. S A
Should onlv si
also uito roa cmhut-
CON-CASNt A SEAL
0NMEO VEGETABLE.
v
II H ft
fAMILY
KIDNEY
F-OTS.U'S A
This styls
or SEAN is
OSLT VALUAaC
16 T0E iuFFOnlie
FROM KlONET
1 KOU OLE
STRNG BEAN
5 " "SCANS -
nrmt toivtlt THEM By ISOlAN SlBIS
WHO USED TO STRlNS THEM AHO
WEAR THEM ron wrkurtt.
-ewAt te . r.Dt rtiiitt
WHtN ITS ,Nf!,CV
IT MAS TO BE SlPT
WELL WET
MEXICN
JUMPiISS
DtAN
-r in 4
VILLAS -O,
Fat en M.Tn v
uASSHOPi3ER3-
Tmi$ Br an PS BrVES
ITS NAME fR0" T
fACT T HAT IT TI?ltS I
TO JtUP AWAi Ftfce
Thieyhs 6SASiHoeptsj
BA5ERALL - Th pmticl.as.
ELS i u (EH ISHCOJJIII
y.--7cZ TO T-,1 BASIS.J
avt.ntisi-s -iJ-J-askotJ
... ..f EA-'EN All!
BEAN-'
yVS I'MTELLlGtHT
. V 1 AJtO w-r, . .
' -j r i a
BLACK
BEAN
t,( .
Africa-
This BEAN IS,
A PBOOOCT OF
PARntST Af RKA
WHICH IS MOiTlT
US Pt " 6 ROlMP-
"ft. NAVY
f OCtAMS "
USED AS FOOD
BV All Tmc navCS
Or THf WOULD
F 5
BEAN
no Salt is used.
AS THE BCAM
L'SOEB.
ThE bFA Af0 IS
NATURALLY
SAlTEP by SEA
SAuT
" utA"s, Toowto.1
This Bias (llw.'.s e ro,o I
ntn i Hje-. t t 9 H Nr1 A-. essB
The
leads.
Monitor alwa)s