Page Four THE BANNER-COURIER, OREGON CITY, OREGON THURSDAY, APRIL 6, 1922. THE BANNER COURIER The Clackamas County Banner and the Oregon City Courier, Consolidated July 8th, 1919, and Published by the Clackamas County Banner Publishing Company, Incorporated. F. J. TOOZE, Editor Published Thursdays tiom the Banner Building at Ninth and Main Streets and Entered in the PostofHce at Oregon City, Oregon as Second Class Mail Matter. Subscription Price, $1.50 per year in advance. Telephone 417 MEMBER OF WILLAMETTE VALLEY EDITORIAL ASSOCIATION MEMBER OF OREGON STATE EDITORIAL ASSOCIATION Official Paper of City of Oregon City "Flag of the free heatrs' hope and home! By Angels' hands to valor given; Thy stars have lit the welkin dome, And all thy hues were born in Heaven. Forever float that standard sheet! Where breathes the foe but falls be fore us. With Freedom's soil beneath our feet, And Freedom's banner streaming o'er us." JOSEPH DRAKE. SALARY SCHEDULE Much controversy is heard over the cost of education. Some segrega tions of costs of instruction, buildings, overhead expenses and specialization including extension service have been made. The higher institutions have been accused of extravagance to the extent of threats to reduce their incomes to the crippling point. The incoime of the three state educational institutions, the U. of 0., O. A. C. and O. S. N. S., are from three sources mainly one and nine-tenths mills millage tax, special appropriations and from tuition. The O. A. C. and U. of 0. maintaining military instruction and the former agricultural extensions are also aided by the Federal government. Much has been said pro and con with reference to the basis of wages paid instructors in these institutions. Some would reduce these wages with out reference to cost of preparation or value of service. The purpose here is not to pass on this question of wages but is to furnish to our readers data for their own study and decision. HEREWITH IS THE SALARY SCHEDULE TAKEN FROM THE IN STITUTION RECORDS FOR 1921-1922. FOR THE O. A. C. INCLUDING SALARIES OF ADMINISTRATIVE OFFICERS, DEANS, PROFESSORS, IN STRUCTORS, LIBRARY STAFF AND ASSISTANTS. One at $10,000 per annum;f our at $18,000 ($4500 each); four at $17, 200 ($4308 each); Eighteen at$ 72,000 ($4000 each); Ten at $38,000 ($3800 each); Four at $14,400 ($3600 eaeh); two at $7,000 ($3500 each); two at $6,800 ($3400 each); four at $13,200 ($3300 each); Ten at $32,000" ($3200 each); eighteen at $54,000 ($3000 each); seven at $19,600 ($2800 each); ten at $27,000 ($2700 each); one at $2,600; sixteen at $40,000 ($2500 each); nineteen at $45,600 ($2450 each); two at $4,500 ($2250 each) .eight at $17,600 ($2200 each); eight at $16,800 ($2100 each); thirty-seven at $74,000 ($2000 each); six at $11,400 ($1900 each); twenty-three at $41,400 ($1800 each); two at $3,400 ($1700 each); six at $9,600 ($1600 each); one at $1,500; ten at $14,000 $1400 each); one at $1,350; two at $2,600 ($1300 each) four at $4,800, ($1200 each); two at $2,000 ($1000 each); one at $800; one at $700; eleven at $7,425 ($675 each); Total 255, $631,275. THE CLERKS, ACCOUNTANTS AND STENOGRAPH RES AT THE COLLEGE AGGREGATE 42 WITH TOTAL SALARY OF $56,780 AS FOL LOWS: One at $2,200; one at $2,000; two at $3,600 ($1800 each); three at $4,800 ($1600 each); five at $7,500 ($1500 each); one at $1,440; six at $8,400 ($1400 each); one at $1,380; two at $2,640 ($1320 each); three at $3,900 ($1300 each); eleven at $l3,zuu ($izuu each); two at $228U ($114U eacnj; one at $1080; one at $960; one at $900; one at $500; Total 42, $56,780. Administrative officers and instructors One at $8,000 per annum; one at $6,000; one at $5,500; eight at $4,500; three at $4,200; twelve at $4,000; two at $3,750; five at $3,600; four at $3,500; two at $3,300; eight at $3,200; one at $3,100; seven at $3,000; three at $2,750; two at $2,750;one at $2,600; nine at $2,500; three at $2,400; one at $2,300; two at $2,200; three at $2,100; six at $2,000; nine at $1,800; one at $1,650; six at $1,600; five at $1,500; four at $1,400; one at $1,240; three at $1,200; one at $1,000; one at $900; one at $800; one at $750; one at $650; three at $600; thirteen at $500; one at $405; two at $300; one at $166.66; one at 100; Total 140 at $341,911.66. Library One at $3,600 per annum; four at $2,000; one at $1,800; one at $1,400; three at $1,200; one at $1,020; Total 11 at $19,420. Clerks and Stenographers One . at $2,100; one at $1,920; one at $1,800; two at $1,600; three at $1,500; two at $1,380; three at $1,320; two at $1,200; one at $1,140; six at $1,080; one at $1,020; one at $960; four at $900; one at $840; two at $600; Total 31 at $37,880. UNIVERSITY OF OREGON (M ED1CAL SCHOOL) LOCATED IN PORTLAND 7 full time professors at $26,600 ($3800 each); J2 time prof, at $1,500; 1 asst. prof. V2 yrs. at $2,000; 1 asst. prof. J2 yr. at $l',600; 3 asst. prof. Vz yrs. at $4,999.50 ($2500e ach) ; 2 instructors, part time $1,800 ($900 each); 2 in structors at $2,000 ($1000 each); .2 technicians at $2,250 ($1125 each; 1 technician at $1,500; 1 technician at $1,500; 1 technician at $1,200; 1 tech nician at $1,500; 3 student assistants at $600 ($200 each); 2 student assist ants at $900 ($450 each); 1 student assistant at $150; 1 student "asst. and tech. $750; -2 research assistants at $800 ($400 each); 1 research assistant at $300; 1 dispensary asst. at $1,000; 1 librarian at $1,500; 1 secretary regis trar at $1,800; 1 assistant dean at $1,000; 1 sec. to dean, part time $300; 1 4 per centx 6 Interest Paid ,On Savings Deposits Pay all Your Bills by Check N In this way you will always have the best kind of a receipt in the return " . ed and endorsed check. We will extend to you every poss ible facility. First National Bank OF OREGON CITY 512 Main St. Oregon City office assistant at $1,250; J4 time stenographer at $750;- 1 supt. big. and grounds $1,600; 1 head janitor at $1,380; 1 assistant janitor at $900; 2 drivers (students) at $540 ($270 each); Total 44 at $62,469.50.. ARBOR DAY ANNIVERSARY April 16, 1862, marks the date when Arbor Day was instituted in this country. Nebraska was the state which first institued it. Other states followed her example until it is now of national scope and significance. , ' The perpetuation of our forests is vital to the industrial welfare of the country and to health, wealth and prosperity of the individual citizens. Great wastes through fires and indifference to timber values, threat en entire-devastation of this great source of wealh and comfort. And it is only by education of the public in matters of protection and reforestration that our forests and timber supply can be preserved to even the younger generation. Climate and hence health are affected by denuding the country cf trees. Recognizing the importance of protection, .reforestration and individ ual tree planting as essential to prosperiy in he naional life the Chief Ex ecutive of the U. S. has sent out over the country the following proclamation: ' "I, Warren G. Harding, President of the United States, do urge upon the governors of the various states to designate and set apart the week of April sixteen-twenty two, nineteen hundred and twenty two, as Forest Pro tection Week and the last day of hat weel April twenty two, as the golden anniversary of Arbor day, and to request officers of public instruction of counties, cities and towns and of civic and commercial organizations to unite in thought and action for the preservation of our common heritage by plan r.ing such educational and instructive exercises as shall bring before the people the disastrous effects of the present waste by forest fires and the need of individual and collective effort to conserve the forests and increase our tree growth for ornament and use. TAX EPIGRAMS And in the equalization of taxes there is the argument that unused water power should pay taxes on the same principle that unused land pays taxes. Both are held under speculative conditions but with the same hope of the owners .to dispose of them at a profit or put them to producve use in the future. No argument is advanced against this tax proposition, so far. Another nugget picked up in the argument for equal taxation is that if it is right to make the employees in the post office pay an income tax! why should not employees in the county offices be required to pay income taxes on the same amount of earnings? Answer, ye who will. Here's another pickup. A farmer has ninety acres of land. Sixty acres of it he has brought from a forest into a high 6tate of cultivation at great cost in money and labor and upon which his taxes have increased year by year. Every time he clears an acre of his wild land he pays out for it a hundred dollars and immediately up go his taxes on the cleared acre. He has the money with which to clear other acres but he DOES NOT do it. He declares that while taxes are so high as now he cannot afford to clear more of his land. He invests his idle money in bonds and certificates upon which he pays no taxes. His wild land is taxed high now and still going hgher. Eiether the tax system, the tax ratio between cleared and wild land, or the farmers attitude, one or all are wrong. Which is wrong and what the remedy? - A SECOND THOUGHT And here's one "put over". By the law it is provided that household goods shall be exempt from taxation. Ah! says the man whose house has little furniture, "I am favored by an exemption." And so is. the mansion with her fine carpets, upholstery and other expensive furnishings. The difference between what thepalace should pay and what the aver age poor man's home doesn't pay would go a long way toward" reduction of the taxes the poorer man has to pay on his farm and equipmen. Fine logic for the wealthy, a second thought for the other fellow. Yours for equal taxes Ed. THE PEOPLE'S SAY Mr Courier Editor: Do you know that spring has came? I can tell you that it has because the birds told me so this morning. Each year they hold a convention on the day that spring is really and truly here, and this morning was the time. A willow tree right across S1e . road from my house and overlooking a pretty little stream was the place. Another such chattering and jabber ing you never heard. I am sure the majority of them must have been fe males because they were all talking at once, then again some of them must certainly have been of the mas culine gender because there was such a lot of "lobbying" going on. .First one bunch would fly to a neighboring tree and chatter a while then back they would dart to announce their de cision on the subject, and another bunch would be off. I am sure the difficulties of home building and fam ily raising were fully discussed as well as proper location and who should "rule the roost." Some of the older and more con servative voted for the old style nest ar from the reach of cats while the younger generation was for more mod ern homes. I am certain that some will build as usual, in my maple tree near the back door, and as usual I shall hang out bits of string and lumps of cotton to help in the good work, and also to save my fine hand kerchiefs which are sometimes picked into holes to aid in nest building.' Let us all watch our cats and small boys with sling shots and. air guns and so protect our feathered friends. A BIRD LOVER. Editor Banner-Courier: In discussing the .valuation- of the corporation I do not wish to convey the idea that this alone is the cause of high taxes, or that the inequality of assessment is on corporation pro perty only. The same is true as to farm and city property, though not to such an extent as exists in the assess ment of corporations. The value of real property may be easily determin ed by any ordinary person, while it requires an expert to determine the value of business or manufacturing property. - We must have large invest ments of capital n our manufacturing and business industries and they are entiteld to protection and a square deal just the same as a private indi vidual. They are an asset to the com munity, and because of our manufac tories, Oregon City is, what it is to day. This does not mean, however, that they should be given special privileges, or that they should be ex empt from paying their fair -proportion of the taxes. While it is true they are a benefit to the state, it is also true that the state -is a benefit to them. They are accumulating large fortunes in a very short time and should pay their share of the taxes on a just and equitable basis of valu ation. " We have three large corporations in Oregon City, the Crown.Willamettb Co., whose principal stockholders live outside of the state, the Hawley Pulp &; Paper Co., and Oregon City Mfg. Co. If the newspaper reports are cor rect, the Crown Willamette Co. pro duces about 300 tons of paper per day, and the Hawley Pulp & Paper Co. about 100 tons. The Crown Willam ette being about three times the ca pacity of the Hawley mill, in all prob abilities is worth three times as much. Mr. Hawley's own statement is that the net sale, value of the Hawley Pulp & Paper Co. is $3,520,000. The Hawley Co. has 800 water horse power, running 24 hours per day, which is worth at the lowest possible figures $20.00 per month per'horse power or $240.00 per horse power per year. Capitalize 800 horse power at $240 per year at, 10 per .cent (so as to allow sufficient to pay taxes and leave a reasonable dividend) and you have a capitalized value of nearly $2,000,000.00. The buildings, machin ery and land are not worth $3,520, 000.00 but connected with the water Bower that they I receive from the state for nothing is what makes the plant worth the price fixed by Mr. Hawley. The water power has never been assessed nor have they ever paid any taxes on it. If the Hawley Co. is worth $3,520,000 and it is or Mr. Hawley would not say so, the Crown Willamette being three times the capacity, would be worth approxi mately $10,500,000. If an inventory were, taken of the thousands of tons of pulp, logs, and stock on hand of either of the two companies I will venture to say it would equal the as sessed value of the whole plant. The Oregon City Mfg. Co. has 500 horse power which they receive from the state for nothing. They ,do not use their water power 24 hours per day but capitalizing their 500 horse power at $100 per horse power per year at 10 per cent and you have a capitalized value of $500,000.00 on which they have never paid a dollar of taxes. The machinery alone of the Oregon City. Mfg. Co. at second hand prices in their mill -. is worth more than $125,000.00. I am informed that they carry a stock of goods4 consist inging of raw and -manufactured ma terial, ranging from $250,000 to $500, 000.00 at all times besides the land and buildings. I am informed by men who know, that their plant, including the water power and average stock of goods they carry is worth $1,500,000. During the years 1917 to and in cluding the year 1919 one of these corporations paid from 30 per ecnt to 40 per cent dividends on their stock, tnd I am reliably informed that in 1920, one of the corporations paid an income tax of $850,000. and approxi mately One Million Dollars in 1921. Why should these corporations be exempted from paying their share of the taxes when they are on a paying basis and earning large dividends. I would be willing to go farther in exempting new business from taxation than most people. I "believe that it should be possible under the law to exempt new industries from City and County taxes for a period of five years so as to permit them to become es tablished before placing the' burden of taxation on them, but after being es tablished and on a paying basis," no fa voritism should be shown, (nor should they ask for it) but they should be compelled to pay at the same ratio as the small property owner. The following is the comparison of the real and assessed valuation of the three corporations. Crown Willamette approximate real value $10,500,000 assessed value $1, 165,875. Hawley Pulp & Paper Co., real val ue $3,520,000, assessed vaule $575,510. Oregon City Mfg. -Co., approximate real value, $1,500,000, assessed value, $160,000.. Total value $15,520,000, Total- as sessed value, $1,901,385. Note the comparison between the real and assessed value and ask your self why the difference. The same condition exists between the real and assessed values'" of busi ness lots and residence lots as well as farm property. Sowb will criticise the assessor, he is not at fault, the difficulty is with the law. Our as sessors are just as honest as the most ardent critics and are trying to do the very best they can under the circum stances. What we need is a real tax law that will reach the property that is now escaping taxation. , C. SCHUEBEL. Base Ball League Rules The Athletic Division of the Clack amas County school league makes the following announcement.- 1. No player shall have passed his 17th birthday is eligible. Boys over 16 but not yet 17, may play. Players shall have been in regular attendance at a public school on or prior to Jan. 23, 1922, and shall remain in school in good standing until the close of this school year. 2. The official league ball is the Spalding Cork Center Of ficlal Na tional League ball. The League -has purchased a quantity of these balls, which will be retailed to League teams at $1.35 each, postpaid, as long as the supply lasts. Order from the secretary. 3. Each team shall provide for each game a new Spalding base ball. 4. There shall be no running on the third strike. 5. Scheduled games missed on ac count of unfitness of field of play due to wet weather, shall be played the following Monday, or the next good day. Provided that the schedule shall not be upset to allow old games tfi take the place of regularly scheduled games. Missed-games must be sand wiched in between. 6. A team failing to appear for a scheduled game, forfeits that game. When good reasons exist, appeal may be made to the executive committee, but within 3 days after the forfeiture. 7. The games shall be reported to the secretary by the umpire, or by one of the principles of the competing schools. 8. Umpires shall be acceptable to and chosen by the principals of the competing schools. Principals may umpire, visiting principals to be fa vored in this.. It is best not to have too young boys for umpires as they lack the courage necessary to the giving of impartial decisions. 9. The winning team of any other division may challenge the winner of Division 3, said challenge to be made thurogh the secretary within five days after May 16th. 10. The champions will be awarded the County League Cup? and also the Spalding Trophy. Winners in other di visions will be awarded a pennant. SCHEDULE Division 1 Ardenwald Beaver Creek, Clarkes, Holcomb. Division 2, Sec. A. Bolton, Clacka mas, Concord. Sec. B Jennings Lodge, Molalla, Sunset. Division 3, Sec. A Barclay Canby, A, Ml V 7 COMMERCES ,Qjr.L,L,L,tTni.l..UU,t.i.L,i,L,L.l.L.l,l,l.Ll WHERE THERE'S SAVING THERE'S ADVANCEMENT Have you ever noticed how saving brings advancement in many lines of endeavor? Now is the time to advance your finan cial interest open an account with the BANK OF COMMERCE First Bank in Oregon City to pay 4 per cent Interest on Savings Accounts MP ""member- him flDIRAL RESERVE 1W TYtTlTTI ilflrfl Bankof Commerce Oregon City, Ore . TH0S FRYAN kbesident D.HUGH S M0UNTv.ce pres JOHN R HUMPHRYS Cashier K E.BAUERSFELD. Asst Cashier OWNED. MANAGED AND controlled BY CLACKAMAS COUNTY PEOPLE Uilil,M,Ul.Ut1l1t,t,M1t,l1ll1,hi1l1t1miiiiA,l,t.tM Eastham. Sec. B Gladstone Oswego, Willafette. April 7 Ardenwald at Beaver Creek. Clarkes at Holcomb. Bolton at Clackamas. Jenning Lodge at Molalla. Barclay at Canby. Gladstone at Oswego. April 14 Beaver Creek at Clarkes. Holcomb at Ardenwald. Clackamas at Concord. Molalla at Sunset. Canby at Eastham. Oswego at Willamette. April 21 Ardenwald at Clarkes. Beaver Creek at Holcomb. Concord Bolton. Sunset at Jennings Lodge. . Eastham at Barclay. Willamette at Gladstone. April 28 Ardenwald at Holcomb Clarkes at Beaver Creek. Bolton at Concord. Jennings Lodge at Sunset. Barclay at Eastham. Gladstone at Willamette. May 4, Beaver Creek at Ardenwald. Holcomb at Clarkes. Clackamas at Bolton. Molalla at Jennings Lodge. Canby at Barclay. Oswego at Gladstone. May 9 Clarkes at Ardenwald. Holcomb at Beaver Creek. Concord at Clackamas. Sunset at Molalla. Eastham at Canby. Willamette at Oswego. May 16 Division 2, Sec. A. vs. Sec. B. (On neutral field). Division 3, Sec. A vs. Sec. B. (On neutral field). CITY TREASURER'S NOTICE Notice is now given that I will re deem Oregon City Improvement Bonds Nos. 320 to 325, bothi nclusive, J2904.06 in all, at the next interest bearing date, May 1st, 1922.' Interest .ceases on above Bonds, Maylst, 1922, April 11th, 1922. GEO. E. SWAFFORD, (4-13-3t) City Treasurer. SUNSHINE AND GLARING LIGHTS Do not bother the person who wears CROOKS TINTED LENSES. They break the glare, softening the effect of the light upon the retinal field of the eye and relieve a larger percentage of strain than white lenses. RELIEF Is here for you in a practical way. Do not delay caring for your eyes at this time. Nineteen years practical experience at your service. Dr. Freeze, EYE SPECIALIST 60iJ4 Main St. Oregon City Opposite Postoffice .. ' " 312 DEPARTMENT.STORES 524 - 526 Main Street . Oregon City, Ore. Corsets Variety of Styles Prices 98c to $4.98 Only standard materials are used in the manufacture of the Corsets on sale in the J. C. Penney Company stores. One of the important features is the black boning which sives wear-resistance not found in the old-fashioned paper-covered boning; also a Treasure in wearing that is appreciated. They conform graeefnlly to the figure, giving the n:m-.h-desired uncorsetted effect with all the comfort of the ideal corset. it Lady Lyke" Corsets Back Lace Black Boning 98c to $4.98 ju);e variety of models and in all sizes. Made ol cootil tody . otl.. Long hose supporters. Dainty trimmings. 'Viso Front Lace Corsets Black Boning $1.49 to $4.98 A number of models and In all sizes. Well made, daintily trimmed, plain coutil and brocades. Every Corset is sold with our assurance of the utmost satisfaction. Each is hafwi laundered and inspected three times before it leaves the factory. They are made ex clusively for us and under . an arrangement that enables us to sell them at prices thav make them the greatest values known to the trade. Before You Buy Your Next Corset Let U Demonstrate to You-