THE MORNING OREGONIAN, WEDNESDAY, FEBRUARY 21, 1900.
UNIFORM TAX LEVY
Ccxwity Officers Considering
Equitable Values.
MULTNOMAH REDUCTION DEFENDED
Governor Geer Say Assessors Have
the Remedy la Their Bands if . .
They Will Only Apply It.
Uasfortnity in aroomjoa valuations In all
Um ootsnttoc of the state for 1909, and re
rMw of th acscjpntent and taxation
laws nf the tegtslntiira of 1991, are the
objects of the convention of county
judges, oommieetoaers and asseffiors wh.eh
began at the City Hall yesterday after
noon a4 will continue In session today.
The meet urgent is uniform valuation.
Many counties threaten reductions because
eC the cut of U1.,CG8 made in Multno
mah county last year, and cuts made
in other counties. County Judge Gray, of
Clatsop count, rather clearly outlined the
purpose of some of the counties when he
said that unions something was done, the
people of Clatsop county would become so
poor that not to exceed $1,000,000 worth
of taxable property would be found on the
rolls this year. He said he was not mak
ing a threat, "but the counties would be
forced to reduce valuations to prevent
overpayment of state taxes. Judge Gray
favored taking assessed valuations for 10
yeans back and striking an average from
them for uniform valuations.
Anseocnro Oreenleaf, of Multnomah, and
Hobart, of Marion, strongly opposed any
average baoed on valuations made for 10
years back. If the equalizations of the
late state board of equalization were to
be taken ae a basis. Both pointed out
that the equalisation board treated their
connttes very unfairly. To go back now
to an average baoed on those equalizations
would be to confess that the valuations
were fair, when in truth they were un
just. mstrihHtiea ef State Tax.
Chairman Bartholomew said that if
there was aa equitable distribution of the
state tax a vexatious problem would be
solved. He favored apportionment of the
state tax by a commission, and direct levy
against each county. Let the state tax
be divided into let parte, and let each
county pay Ite proportion. Under this
system It would make no difference to the
slate whether a county assessed property
at If cents on the dollar or 100 cents on
the dollar. Unless there Is some remedy
the state tax in Oregon will surely go to
10 mills, and the credit of the state will
be damaged. Judge Bartholomew favored
assessing real property only once In four
yeans.
Beard ef EaHallxatlon.
Whether there shall be a new state board
of equalisation wilt depend in part upon
the action the convention takes today.
There is a strong sentiment in favor of
such a body, but not on lines such as the
old board was constituted. Many believe
that a 'board of equalization composed of
county assessors would be able to do the
work acceptably. It is argued in favor of
au;h a board that assessors receive a sal
ary, and that the only expense to the
stale would be for mileage to Salem
once a year. Argument against such a
boad is based upon the ground that the
assensore would go to Salem with their
mind made up se to what the assess
ment! of their counties should be, and
any proposal to increase would cause
wrangling and divide the assessors Into
cliques and combtnatone.
MultnttHtah'n Redaction Defended.
Assessor Greenleaf was called upon to
explain his reduction of over $11,009,000 In
vales In Multnomah county in 1898, com
pared with MW, and he did it in a satis
factory manner. He said that he had
studied values In other counties, and that
in making appraisements for this county
he had simply adopted the basis prevailing
in other counties. He challenged any one
to find any inequality in Multnomah's as
Bessncent as compared with the rest of the
state. An inspection of Multnomah's rolls
would, the assessor said, show that in cer
tain parts of Portland values had been
raised. The principal reduction had been
in the outlying lands, in which there was
so much speculation a few years ago. As
to the big Portland bu.ldings about which
much had been said, there had been In
creases In many cases. For example, the
Chamber of Commerce had been raised
from Ut.W in UK to $180,009 in 1889. The
Portland hotel had been raised from 190,
000 in UK to $130,006 in 1899. Many other
buildings had been increased, as had been
a great deal of the inside property. As
sessor Oreenleaf said that In making up
the UM rolls he had virtually reappraised
the county. Increasing where necessary,
deer nig where necessary, and keeping
at an times as nearly as possible to the
baste of valuation prevailing throughout
the state. Over m residences have been
bunt In Portland since March 1, 1898, not
one of which is on the roll for 1899, for
the reason that they were not completed
when property was assessed. The material
that went Into these 'buildings was as
sessed In mills and warehouses. These
new buildings will be on the 1909 rolls. In
addition there has been increase in values
In taw county, and for this reason values
or vm will be larger than they were In
1899. As to uniform assessment, Assessor
Greenleaf said he was willing to adopt
actual cash values.
Attendance Not Large.
The attendance was not so large as had
been expected. Only live of the 88 county
Judges were present, U of the 88 county
assessors, and six of the 16 county oom
mleateners. The nonattendance of so many
assessors wlU prove a stumbling block, as
it will be found difficult to bind IS men
who were not present to the action of the
io wx
rtu attended the meeting. Those pres
were. eat
County judges J. H. D. Gray of Clatsop.
J. B. Dean ef Columbia, Joseph Lyons of
Douglas. K. O. Potter of Lane, A. G.
Bartholomew of Morrow 6.
County a cssors-j. A. Payton of Baker,
Ell Williams of Clackamas, C. W. Car
nahnn of Clatsop. Martin White of Co
lumbia, a. B. Otltett of Douglas D. P.
Burton of Lane. W. N. Pegtly of Mal
heur, J. W. Hobart of Marlon, R. S. Green
leaf of Multnomah. R. S. Conner of Polk.
B. r. Pike of Sherman, J. S. Stephens of
Tillamook, Oeorge Buaan of Umatilla, W.
H. Whipple of Wasco, J. M. Tocum of
YomMtt-U.
Cosnrty commissioner B, Scott of Clack
amas, C. Peterson and Howell Lewis of
Clatson. P. Hotbrook of Multnomah, Seth
RiCCS of Polk, C. H. Wheeler of Tllla-
J. Thorbnrn Ross ard Walter F. Bur
rcu. f the Portland Taxpayers' League,
were among the spectators.
AMreas by Chairman Gray.
Judge Oray. of Clatsop count', called the
convention to order at 1:M. Assessor Con
ner, of Polk county, was elected tempor
ary osoretary.
lodge Oray delivered the following ad
dress: "Bettering that the presence and support
of Use Mate hoard, consisting of the gov
emfe'T, secretary of state and state treasur
er, wotrta he of especial strength, informa
tion ard Interest to us. in bringing to a
soorwwfUl hswse the purposes for which we
are called together. I invited them to
met with us, and we have the honor of
the governor's pres once and the assur
avec of the hearty co-operation of the
Others
"We have met here In compliance with
a rolut'on passed at a like meeting held
in thi c!t the Uth of lost July, for the
purpiPe of making an effort to equalise
the acpsment of the several counties
of 'M :ate AVo. to consider and rec
owtm'm to the legislature of UM such
av iiimn:. to our assessment, pteeate,
ron ' anc other laws, a? our oiacteJ duties
o supervise and execute far the
bomfit of the penile ef Oregon. We should
remember that legislation that conflicts
with the personal interests or promises of
politicians, pecuniary or political, is often
conveniently forgotten or sacrificed. This
result is more likely to occur during a
senatorial election. Therefore, If we ex
pect to accompLsh the purpose for which
we are assembled, I would most respect
fully urge the necessity of our persistent
and united work, without which our meet
ing, however meritorious its objects, will
be of little value to those we represent or
credit to ourselves.
"I am informed that the committee of
assessors one from each judicial district
appointed at our last convention to report
a bill and make recommendations to be
presented to the next legislature pertain
ing to the amendment of our assessment
and taxation laws, have been in session J
and will present a report-
"I would call your attention to the ur
gent necessity of amending the Oregon
laws relating to the collection of state and
poll road tax. Both California and Wash
ington compel the employer to give the
names and retain the amount of polls
due for state or road tax from all em
ployes, when notified by the proper offi
cers. The amount which would thus be
made collectible from the turbulent, non
taxpaying and transient residents of our
state is very large. In Clatsop county it Is
fully $5000, and I think at least $60,000
annually Is a conservative estimate of
the loss to the county road funds of our
state by reason of the expense and Inabil
ity of supervisors and assessors to collect
those taxes under the present laws.
"I would also call your attention to
the difficult and tedious legislation re
quired to compel a dilatory and obstinate -
administrator, executor or guardian to
close up their administrations under the
present statutes. A proper amendment
would save many valuable estates to the
heirs.
"In order to facilitate the business of
our meeting at this time, I would recom
mend a committee on the value of timber
lands per acre, a committee on the value
of railroad lands per mile, a pommlttee
on the value of notes, and bank stocks,
a committee on the values of city and
town property, a committee on personal
property, a committee on agricultural lands
and also a committee on mines and mining,
be appointed as early during this meeting
as conveniently can be, that would pre
pare the subjects for our consideration
and present the same, which would ex
pedite the business for which we have
met
"I hope the convention will give these
matters due consideration, and that we
shall have a harmonious and effective
meeting."
Governor Geer on Assessment.
Governor Geer spoke as follows:
"I served my first term as a member of
the Oregon legislature 20 years ago, and
during that session the assessment laws
were amended to road as they practically
do today. Many days were consumed In
detailing the necessity of some amendment"
that would cure the glaring Inequalities
then existing In the valuation of different
classes of property in the same county and
the same classes In dlffeient counties. Be
ing somewhat active In the matter, I re
member the great Interest taken In the
question so long ago as that It was dur
ing that session that In order to forever
remove the cause of the said inequality, It
was specifically stated what the 'true
cash value' of property should mean so
that assessors might thereafter have no
difficulty In justly applying the law and
stifling all future complaint.
"But, Instead of getting better, the prac
tice grew continually worse until 10 years
afterwards, the legislature enacted a law
providing for a state board of equalization,
whose duty it was to correct the work of
the assessors (If this presence will allow
me to say sa), and after a trial of eight
years, during which conditions grew still
more unsatisfactory, the legislature. In a
spirit of disgust, abolished the board, with
an emergency clause, making the act take
effect immediately, and turned the asses
sors loose again uninstructed and unre
strained. "The wisdom of the act abolishing the
board of equalization Is to be very much
doubted. The small amount of its ex
pense when compared with the good an
efficient board could accomplish, should
not have been considered, but, on the other
hand, a wise policy would have dictated
an amendment to the law giving It the
power such boards possess In other states,
and thus securing the Tesults such a board
Is supposed to guarantee. To abolish the
board because It had Insufficient power to
accomplish results, and put the same re
sponsibility on other shoulders with no
more or even less power to act effec
tively, was to simply shift the blame for
barren results Instead of taking steps to
correct them.
"But the most effective board of equali
zation that could be devised cannot cure
the evils that afflict us. When the law
clearly sets forth that property must bo
assessed at Its true cash value, and pro
ceeds to say that the term 'true cash
value' means what property would bring
at a voluntary sale In tne ordinary course
of business and not at a forced sale, and
when the assessor values land at $10 per
acre, when he will admit that all such land
would sell at an 'ordinary sale' for $30
per acre, and, as a rule, very frankly says
that he Is putting values at about one
third what the owner himself would ask
for it, what are you going to do about it?
I think every man in the state has said,
time and again, that 'the law Is all right
if it was only enforced. And yet the
duty of assessing property at its full cash
value,' and securing a uniform valuation,
or one that is nearly so, rests primarily
with the assessors of the state. It would
be pleasanter to make this criticism else
where, perhaps, but, after all, this Is the
very place to make It If this meeting
has been called for any serious purpose.
"There was once a child that, although it
had reached the age of S years, had not
abandoned the habit of crying In a vocif
erous and protracted manner at every
fancied grievance, and one day, after Its
mother had exhausted every known meth
od restoring peace, said: 'What In the
world can I do to stop your crying?' And
the child, looking up, said between sobs,
Mamma, maybe. If you would take me to
the spring it would pacify me. So, the
assessors of the state, in whose hands
alone rests the power of giving a 'true
cash valuation of property, have gradu
ally established the custom of holding an
nual meetings for the purpose of suggest
ing to each other what the trouble Is.
"And yet the blame for the difficulty that
Is recognized Is not to be laid at the door
of any one assessor or to all of them
collectively. Back of It all is a public sen
timent that "seems to require and expect
a low valuation each year, and a still low
er one the next, with the vain expectation
that an individual advantage will be
gained through hope that other individuals
or some other county will be subjected to
a higher valuation.
Penalty for Non-Compliance.
"The state constitution says that taxa
tion shall be uniform, and the laws
passed in pursuance thereof declare that
there shall be no undervaluation of prop
erty. The securing of both these results
rests with the assessors, and yet the as
sessors are gathered together to inquire
of each other who Is to blame. I have
been Invited to be present with you,
presumably to make suggestions, but I
would rather first learn what your griev
ance is and what remedy you think Is
feasible. To speak candidly, my opinion
is that since the law already covers the
question thoroughly, unless a, a meeting
like this you can voluntarily agree to
carry It out In its intentions, the only
remedy is to amend the law In a way
that & penalty for a non-compliance with
It will be so severe that Its complete ob
servance will bo the cheapest thing an as
sessor can afford to do.
"The present law provides that the ab
stracts of the assessment rolls be sent to
the secretary of state not later than the
last week In October, approximately, yet
of the 88 counties In the state, only eight
made their returns in October, five in
September, six in November, 12 in Decem
ber and two in January. Until this mat
ter is remedied It is easy to see that no
system of state equalization yot devised
could hope to give satisfactory results.
iveKher oan any kind of state equaliza
tlon be at all effeotive until a uniform
system of classification Is provided by
state law and the classifications rigidly
observed by the assessors.
"The present law governing the board
of school land commissioners in the mat
ter of lending school money requires the
valuation of the property offered for se
curity to be three times the amount
loaned, and In this connection Twant to
say that the practice of undervaluing
propery has become so firmly fixed In our
system that, as a rule, we are willing to
lend an amount about equal to the as
sessed valuation of the land! We find It
one of our best guides as a means of
.finding one-third of the real value of the
property. And yet gentlemen, yoti may
find some comfort, officially, In the fact
that the same degree of dissatisfaction ex
ists In many of our older states, which
have been working on this problem, some
of them, for more than 100 years.
"For Instance, In his last message to
the Now York legislature, Governor
Roosevelt said: 'No other question Is of
so much permanent Importance in the
domestic economy of our state as the
question of taxation. At present our sys
tem of taxation is In utter confusjon, full
of injustices and of queer anomalies. It
is an exceedingly difficult subject, one well
worthy the attention of our best men, the
men with the most highly trained minds
and the broadest practical experience.'
"Governor Bushnell, of Ohio, said: 'No
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First
Resources - National.
Loans and discounts $1,484,003 59
United States bonds 1,250.000 00
Other stocks and bonds 2,333,946 47
Premium on United States bonds..'. .
Real estate, furniture and fixtures 88,650 00
Redemption fund. United States Treasurer 22,500 00
Due from other banks .". 197.3S0 70
Due from reserve agents 7... 350.677 31
Cash on hand : 1,031,192 30
Total $6,767,350 97
Liabilities
Capital stock paid in $ 500,000 00
Surplus and profits, less expenses and taxes paid 677,908 84
Dividends unpaid .
Circulation 419,600 00
Deposits, Individuals and banks -. 5,169,842 13
Total $6,767,350 97
Cash and due from bariks.
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subject for mature and careful considera
tion will come more prominently before
your honorable body than that which re
lates to taxation In its, several branches.
While It may not He within the power of
the general assembly during1 this session
to effect the reforms which are needed,
there is still the opportunity of doing
much through the laws under which the
state board of equalization will act It
is to be assumed that this general as
sembly will provide for the meeting of
the state board of equalization, or will
define a process of doing the work, which
decennially has devolved upon the board.
Whether the old plan of having the state
board of equalization consist of a num
ber equal to the senators in the general
assembly Is authorized, or whether a new
system creating a smaller " board
Is devised, It Is equally Incum
bent upon you to amend the general
law so that the board which reviews the
returns made by county boards shall hava
more power to act equitably and In the
greater Interest of the people. At the last
meeting of the state board of equaliza
tion it was demonstrated that the law was
defective in that It did not afford the
power to consider the relative valuation ,
In townships.' I
"Governor McMillln, of Tennessee, said: J.
'While on the subject of taxation, I deem
It proper to admonish you of the neces
sity of creating a state board for the
equalization of taxes. A mere glance at
the rate of taxation Imposed upon lands
In different counties will show the neces
sity of devising some means whereby
there may be equality and uniformity adw
ministered In the matter of tax assess
ment "And even Governor McSweeney, of
South Carolina, made this complaint:
'The constitution says that all taxes upon
property, real and personal, shall be laid
upon the actual value of the property
taxed, as the same shall be ascertained
by an assessment made for the purpose
of laying such a tax. It also says the
general assembly shall provide by law for
a uniform and equal rate of assessment
for taxation. It Is a fact that very little
If any property is assessed for taxation
at Its actual value. For If it were the
taxable property "of the state would be a
great deal more than it Is, and the rate
of taxation could be considerably re
duced. That such results are not ob
tained now, I am sure. Whether it Is the
fault of the law or Its administration, I
am not prepared to say. We have town
ship boards of assessors and county boards
of equalization, but, the manner In which
they, as a rule, discharge their duties
and the time they allot to the discharge
of these duties does not secure a uniform
valuation of property for the purposes of
taxation. Nor, Indeed, could they do It
under the present plan If they gave more
time.
A Race for Low Assessments.
"I find by examination of the messages
of the governors of the various states that
the difficulties that beset us have never
been satisfactorily solved elsewhere. I
understand this meeting is called to agree
on somo plan by which you can check
yourselves in the race to see who dan
make the lowest assessment This should
be an easy matter. If you will agree what
to do and then do It. Farming land on
Howell's prairie, In Marlon county, for In
stance, Is worth at least $50 on acre. The
owner of a farm there would not sell It
for any less. Then It should be assessed
at that figure. Farming land In Union
county, Lane county and In Jackson coun
ty varies very little In Its actual value.
First-class farming land In those counties
is worth from $30 to $40 an acre, and
should be assessed at that figure. If a
sheep Is worth $3 It should be so as
sessed, and when cows sell readily for $30
they should be assessed at $30. That Is
what the law plainly says shall be done,
and If It were done 90 per cent of our
difficulty would be removed at once. By
traveling over the state extensively and
by my experience on the state land board
I have discovered pretty nearly the .figure
at which the people themselves value their
property. Of the thousands of applica
tions for loans from the school fund there
are very few exceptions, if any, where
the applicant does not claim his land la
worth three times the amount It is as
sessed for, and we always require a re
turn of the amount of the last assess
ment "The state would require no more money
from any individual taxpayer under a
higher valuation than now. The advant
age would be a uniformity of values, a
more nearly Just distribution of the bur
dens of government and a better appear
ance abroad as to the wealth of the state.
The expenses of the state government will
be a trifle less this year than last yet
the tax levy Is considerably larger. Six
years ago the amount of state revenue
raised was nearly as large as this year
and yet the levy was 2 mills less. The
amount of property in the state then was
returned at $16S,O0O.CO0 and this year at
$120 OOO.OCO! The secretary of state was In
formed last winter that a certain county
had heard that Multnomah county had
reduced its assessment $11,000,000, and the
county equalization board withheld Its re
turn uctll the report was verified, and
then made a sweeping reduction of 25 per
cent and sent it in! Gentlemen, the rem
edy Is In your hands now If you will
apply it."
Chnna-es in the Law Sngrscsted.
Judge Bartholomew -was elected chair
man. Judge Gray having declined to serve.
j R, S. Conner, of Polk county,' was made
permanent secretary. Whipple, of Was
co; Lyons, of Douglas, and Scott, of
Clackamas, were appointed a committee
on order of business. While they were
making up a report, the committee ap
pointed at the convention last July to
draft a bill on assessment and taxation
filed the following report through Chair
man Greenleaf and Secretary Hobart:
"First Abolish the military roll or the
making thereof by the assessor as an un
necessary requirement
"Second) Abolish the collection of a $1
poll tax.
"Third- If possible, provide for the col
lection of tax on personal property at
time of assessment
"Fourth Make the term of office for
assessors extend to four years. Instead of
two, for the reason that the services' of
two years have only prepared the asses
sor for Intelligent, work.
"Fifth Make the assessors of the sev
eral counties the state board of equaliza
tion." Assessor White, of Columbia, offered
the following suggestions on the part
of his county: That January 1 be assess
ment day: that assessors hand the rolls
to county clerks by the first Monday In
November; that county clerks send sum
maries of the rolls to the secretary of
state by the first Monday In December;
that the state make Its tax levy by Janu
ary 15; that all other levies, county.
NATIONAL BANKS OF PORTLAND
Statement of their condition, February
school, etc., be made by January 20; that
county clerks extend the rolls and return
them to the sheriff by the first Monday In
April; that the sheriff, if possible, send
notices to taxpayers Informing them of
their obligations; that 5 per cent penalty
be added to taxes after June 1; that the
sheriff shall return the roll with a state
ment of amounts collected by September
1; that the clerk shall attach his warrant
to the tax roll within 10 days, and return
It to the sheriff with a command to make
a delinquent sale; that any delinquent
taxpayer may pay his tax any time before
the day of sale by paying advertising and
all other accruing costs.
The committee's report and Assessor
White's suggestions were temporarily laid
on the tabie, as was Assessor Fegtly's
motion to change the time for making as
sessments from March to January 1.
Legislation Committees Appointed.
After the adjournment of the conven
tion, the county judges and county com
missioners held a meeting. Judge Bar
tholomew presiding. The chair was em
powered to appoint a committee to prepare
-probate bills, and another to prepare bills
relating to poll tax and roadbuildlng.
judge Bartholomew appointed Judges
Gray and Doan and Commissioner Scott
on the first committee, and Judge Lyons
and Commissioners Rlggs and Lewis on
the second Committee.
ASSESSORS AGREE ON REFORMS.
Recommendations to Be Made to the
Next Legislature.
The county assessors, who are In the
city attending the convention, met last
night In the office of Assessor Greenleaf,
in the county courthouse, and appointed
a committee on legislation, which will
make a number of Important suggestions
to the next state legislature.
R. S. Greenleaf was elected chairman
and J. W. Hobart secretary. On motion
of Mr. Whipple, a resolution was unani
mously adopted that It was the sense of
the meeting that county assessors should
hold office for four years.
On motion of Mr. Fegtly, it was sug
gested that the work of assessment begin
on the first Monday In January.
The motion of Mr. White that the orig
inal assessment roll be made the tax roll
was unanimously adopted, after much dis
cussion. The adoption of this suggestion
by the legislature will be In the line of
economy and will dispense with much cler
ical work.
On motion of Mr. Pike, the legislature
will be asked to make all taxes payable
November 1.
It was also suggested that all mercan
tile firms be required to furnish assessors
an Invoice of their goods on hand, when
asked to do so.
Perhaps the most important recommen
dation was made on motion of Mr. Carna
ham, that the state board of equalization
be composed of- all the assessors in tho
state, and that the board meet once In
every four years, a the capital, to equal
ize the taxes on real estate.
The meeting adjourned till this morning,
at 9 o'clock, one hour before the conven
tion Is called to order.
"TOO MUCH JOHNSON."
Funny Farce Comedy Delights Pat
rons at Cordray's.
Gillette's funny comedy, "Too Much
Johnson," continues- to excite unlimited
mirth at Cordray's, and, judging by the
advance sale, will do so for the rest of the
week. This Is one of those bright, snappy
coniedies which Is funny without being In
the least offensive, and the run It has
enjoyed since it was written shows that
It has been appreciated by the public.
The company which is playing It at Cor
dray's seems fully equal to the many
ludicrous situations, and keeps the audi
ence In a good humor from curtain to
curtain. The usual Saturday matinee will
give the children, who are Mr. Cordray's
most enthusiastic patrons, a chance to en
joy It
Concerning' the Census.
PORTLAND, Feb. 18. (To the Editor.)
Kindly Inform me through your esteemed
paper when the coming census is to take
place, who Is to have cnarge of same in
this city, and the best way in which to
apply for work as enumerator. By giving
this information you will greatly oblige.
H.
In cities, June 1 to 15; In the country,
June 1 to 20. GeorgO F. Telfer, whose
office is In the Chamber of Commerce, Is
supervisor for the second district C. B.
Winn, of Albany, for the first district
Perhaps your best plan would be to apply
by letter.
o
Cape Ji'omc Sailings.
EUGENE, Feb. 18. (To the Edltor.)
Please state the names of the three steam
ers that will leave Portland for Cape
Nome lh the month of May next and also
give the dates of their sailing and oblige.
A. R.
The three steamers that will sail from
Portland for Cape Nome are the George
W. Elder, Nome City and Dispatch. The
exact sailing dates are not fixed yet but
It may be said that all three will sail from
Portland between the loth and 25th of
May. The day for the departure of each
will be announced later.
UN THE SEVERAL COURTS
OPENING OF MAIN STREETT HAS AX
INNING BEFORE A JURY.
Wide Difference of Expert Opinion as
to the Value of Lands and of
Benefits.
The appeal of Bishop B. Wistar Morris
and N. M. Wood against the proposed
opening and laying out of Main street,
from Stout to King street or specifically
from the west line of A. N. King's addi
tion to the east line of King street, was
on trial before Judge George yesterday.
It is a jury trial, and will be concluded
today.
Joseph Gaston also figures In the case.
His daughter Is the owner of a lot and a
half which will be taken by the opening of
the street, and the viewers assessed the
damages at $3000. This, he contends, Is
not enough, and values the property at
two or three times that sum. The benefit
to the Wood property Is placed; at $60, and
St Helens hall, $135. Both Bishop Morris
and Mr. Wood allege that tbey are as-
oeosooeooeooooooooeeooeooo,
13, 1900
Merchants United States Alnsworth
National. National. National. Total.
$ 945,852 50 . $429,830 44 $304,667 90 $3,164,354 43
50.000 00 54,800 00 25,000 00 1,379,800 00
49,342 27 227,014 74 39,228 26 2,649.531 74
4.000 00 4,000 00
108,023 30 39,373 87 61.922 72 297,974 89
2,250 00 1,325 00 25,075 00
37.193 97 234,574 67
21,263 49 380,946 40
369,324 35 199,609 55 114.843 65 1,714,969 85
$526,547 42 $952,878 60 $605,444 99 $9,852,221 98
$ 250.000 00 $250,000 00 $100,000 00 $1,100,000 00
58,565 5.9 29,817 97 14.754 45 781,016 85
216 00 216 00
43,690 00 43,810 00 22,500 00 529,600 00
1,174,291 83 629,034 63 468,190 54 7,441,359 13
$1,526,547 42 $952,878 60 $605,444 99 $9,852,221 93
sessed too high, and there Is general dis
satisfaction. Miss Gaston is also put
down for a $700 benefit The city called
as witnesses B. F. Clayton, F. Opltz, H.
J. Morrison, D. H. Stearns, W. F. White,
W. R. Mackenzie, E. O. Smith, J. E. Has.
eltlne, F. F. Haradon andi F. R. Chown,
to testify to the value of the land. These
Included the viewers. The defendants
called as witnesses R. L. Durham, B.
Wistar Morris and C". K. Halamore. The
defense will call numerous other wit
nesses. The common council provided for
the opening of the street by an ordinance
passed In December, 1899.
Divorce Suits.
Eva E. Kelley has filed suit against O.
H. Kelley In tho state circuit court, cm
account of cruel treatment They were
married In Iowa In 1876. The plaintiff
avers that Kelley Is of an impatient, an
gry disposition, and! says he has fre
quently cursed her In the presence of her
children. Beginning with the period three
years subsequent to their union, she al
leges he beat her and discolored her eyes.
Three years later he knocked her down
and kicked her. Nine years ago he threw
dishes at her while they were residing at
Portland, and three years ago, when they
lived at Kalama, he knocked her down,
and again at Sunnyside two years ago.
Mrs. Kelley asserts that she is in. fear
and dread of her husband, and she has
caused tho court to issue an order re
straining him from molesting her during
the pendency of the suit
Stella King has sued Philip S. King for
a divorce, on account of cruel treatment
and excessive Indulgence In Intoxicants.
She asks for $50 to enable her to prose
cute the suit, md $10 per month for the
support of their child) until the child is
15 years old. They wore married In this
city In 1890.
Mark I. David has brought suit against
Matilda David for a divorce on the ground
of desertion.
City "Wins Two Cases.
In the suit of Kate O'Nell vs. City of
Portland, Judge Frazer sustained a de
murrer to the complaint. In this case the
payment of an assessment for the im
provement of East Eighth street, made
In 1892, was resisted. The Improvement
was from East Flanders street to River
side Homestead, and it was alleged that
the assessment was wholly void because
the petition for the Improvement was not
signed by mere than one-half of the own
ers of property affected by the improve
ment In the Nottage suit against the
city, the lower court held the assessment
to be void for that reason, but the supreme
court reversed the decision, and for that
reason Judge Frazer sustained the de
murrer In this case, and the matter is
at aa end so far as the courts are con
cerned. The motion to quash the writ of review
In the case of the Willamette Steam Mills
Lumbering & Manufacturing Company, et
ai., vs: tne city of Portland, was allowed
by Judge Frazer yesterday. 'The plaintiffs
resist the payment of assessments for the
improvement of North Sixteenth street
The plaintiffs were granted five days to
further move.
Kerr Salts.
Suits have been filed in the state circuit
court as follows:
Jennie McDonald vs. Frame & Stowell,
to recover $2000 on a note; Interest from
July 1895, and $250 attorney's fees.
Wm. Floyd against W. C. Dawson for
$103 on a note with interest from 1SS4.
John W. Selover and J. F. Ketchem
against Sheriff Frazler. for possession of
iVHfVWmV.VIVyEVWV.VVViWitVVi
Like
Grape
tastes much like Pumpkin Pie
Savory
Recipe
Pour boiling water over one-half cup of Grape-Nuts, let stand ten
minutes, add two eggs, four tablespoons sugar, two cups sweet milk,
one-third teaspoon ginger, one teaspoon mixed spices, stir over slow
fire until thoroughly boiled. Bake pie dough in deep pan; when done,
put In prepared Grape-Nuts and return to oven to brown.
CUT THIS OUT
This pie is digestible and wonderfully nourishing for it Is mostly
Grape-Nuts, the most scientifically
ISO sacks of onions alleged to have been
unlawfully seized at 388 Davis street Jan
uary 24, or the value of the same, $2M.
J. H. Huddleeon vs. James H. Oatnmn,
the estate of Lucena Oatman. deceased,
et al, to forclose a mortgage for $MC0 on
the townslte of Redlichten, except lots
7. 8, 9, 11. 12 and 13. block 1; and lot 3.
block 2.
EUa Brrickson vs. J. H. Going and wife,
and Ella and August Behrens, to forclose
a mortgage for $438 on lots 9 and 19. Nook
40, Piedmont and Interest from November.
ISM. Behrens it Is alleged holds a deed
from Going to the lots.
C. C. Mating and wife have filed suit in
the state circuit court against Frederick
L. Stlnson, to recover $8eS on account of
an Insurance transaction. The plaintiffs
In their complaint allege that February 17,
1S94. Stlnson agreed to return to them a
certain deed executed by the plaintiffs to
W. Johnson, conveying a tract of land in
Crook county, and to also return to them
a note from plaintiffs to Johnson for $969,
a certificate of deposit in the Portland
Savings ban kfor $1342, and further to
pay to plaintiffs $966. The same it is stated
was consideration paid in 1&3 by plain
tiffs for $9000 Insurance on the life of Mat
ing, which Johnson and Stlnson had
agreed to procure, but neglected to. It is
averred that they returned all 'but the
money, $366. Interest Is demanded from
August, 1803.
Probate Court.
C. H. Page, F. P. Kendall and Wlllfeun
Fralne were appointed appraisers in the
matter of the estate of H. B. Borthw'ck,
deecased, to appraise an interest in the
steamboat Jessie Borthwlck. Dan" J.
! Moore, the administrator of the estate,
was authorized to file a new bond in the
sum of $20,000, and a -bond of $22,000 In the
; Fidelity & Deposit Company was caa-
' celled. Mr. Moore explained that the bond
of this company required him to present
I all checks executed by him In the per-
, f ormance of his trust to the agents ef
the company to be countersigned, and this
was both Impracticable and inconvenient.
u.ne lnveiuuij iu we suoj.uihii3ii.jj osiaio
of Sidney B. Walpole, a minor, was filed.
The valuation of the property Is $5823, of
which $1129 Is cash.
Joseph Driscoll petitioned to be appoint
ed administrator of the estate of Fred
Smith, deceased, consisting of 15 horses,
wagons, hides, etc.. valued at $800. .
Donald G. Woodward, administrator of
the estate of Charles H. Woodward,, de
ceased, filed a report showing $130 receipts
and about $1400 claims filed. The condition
of the properties was detailed.
Petition In Bankruptcy.
Mary Drollinger, of Roseburg, day labor
er, yesterday filed a petition in bankrupt
cy in the United States court Her liahiB
ties are not stated. Her assets consist
of a homestead valued at $2500, and per
sonal property at $932, all of which is
claimed as exempt
Court Notes.
William Mulrhead was admitted to citi
zenship in the United States court yes
terday. Daniel Curtln and A. M. Carlisle, bank
rupts, were discharged by Judge Bellinger
yesterday.
Judge George will decide the motion to
tax costs In the case of M. C. Strickland
vs. Noble Heath, this morning.
Default orders were entered yesterday In
the following cases: H. H. Menzles. vs. M.
M. Menzles; John W. Lynch vs. Annie
Lynch, and Rosa A. GIddlngs vs. William
N. Glddings.
In the cases of the Eastern Land Com
pany vs. John D. Wilcox and E. J. Mes
senger, In the United States court, a de
cree was given on mandate of the United
States supreme court, yesterday.
The further hearing of the suit of the
executors of the will of John Green, de
ceased, vs. B. G. Whltehouse, set for hear
ing in Judge Cleland's court yesterday,
was continued until Tuesday next, because
of the serious Illness of the mother of W.
W. Cotton, one of the attorneys In the
case.
PERSONAL MENTION.
R. S. Connor, of Dallas, is registered
at the Perkins.
George B. Gray, of Salem, is registered
at the Portland.
Dr. Sponogle and wife, of Tillamook, are
at the St. Charles.
F. J. Martin, of McMinnville, Is regis
tered at the Perkins.
H. V. Gates and wife, of Hlllsboro, are
registered! at the Perkins.
James McCain, postmaster at McMinn
ville, Is at the St Charles.
A. S. Laflln and wife, of Chicago, are
registered at the Portland.
David Hllger and family, of Lewiston,
are guests of the Portland.
Judge E. O. Potter, of Lane county. Is
registered at the Imperial, from Eugene.
Dr. S. S. Johnson, health officer at
Lewiston, Idaho, is registered! at the Per
kins. D. W. Crosby, a hotel man of Riddles,
is at the Imperial, accompanied by his
wife.
Captain Downs, of the United States
army, Is registered at the Portland from
Astoria.
A. B. C. Dennlston, the local represent
ative of the Great Northern, has Teturned
from a trip East
J. A. Van Derwerker and Charles Prud
homme, mining men of Wardner, Idaho,
are at the St Charles.
Judge Robert Eakln, of Union, and
! Jud,ge S' A" owe11' of Pendleton, are
registered r.t the Imperial.
A. Maccorauodale, traveling passenger
agent of the O. R. & N., located at Spo
kane, is in the city on official business.
Joseph Cunningham, a well-known
steamboatmen, now engaged on the light
ship at Umatilla rocks. Is In the city,
on shore leave. He Is stopping at the
St Charles.
Councilman J. D. Meyer has returned
from a six weeks' trip East and South,
and put in an appearance yesterday at the
meeting of the license committee, of whloh
he is chairman.
Alva L. Stephens, accompanied, by Mrs.
Pie?
Try one of
made food In existence.
Nut
9 s
g
Healthful H
IWrrl
turned from am extended trip Cast. Mr
Stephens will teste tor Dawson Febru
ary M.
WASKDfGTOH, Pee. 39.-J. L. Gold
smith, of Seattle. 1b at the Raleigh. Ho
will be heard by the committee on t.aa
Idaho riots Investigation. S. O. Rhora,
of Tacoma, is In Washington, advoc&'ing
a Pacino cable by the Alaskan route.
Replenished Tiek Treasury.
George W. Wlgg, of the committee of
Gilbert camp having charge of the letue
by Chaplain Gilbert at Centenary chu-clx
Monday night, stated yesterday that tia
receipts above expenses were over .'.
This is regarded as very satisfactory a -1
will replenish the treasury so the cam?
may meet calls for help from comr&d-fl.
The members feel very grateful to Mr
Gilbert for bis admirahte lecture. It
weald be difficult to find a member of
the Second Oregon who does not hdd
the ex-chaplain in the highest esteem.
DAILY MKTHOROIiOOICAL REPORT.
FpRTLAitD. Feb. 3a.-8 P. M. Maxlmua
temperature. St; minimum temperature. 42;
river readmer at 11 A. M.. 5.4 feet: change in
the laot Si seam 0.6 feet; total prctplta,Uoh,
3 P. 31". t 8 P. M.. &aa Inch; total preelpitatlos
frera Sept. 1. ISM. 3S.86 tnek9; aerm&l precip
itation from Sept 1. WW, 38e mehes; deft
eieaey. 5.22 mebes; total sunshine Feb. 1. 0;
poaotWe awnebtne Feb. l, 10:36.
WBATHBR STKOP9I8.
Rata h& been general in Washington, ex
cept the eastern portion. 2 ta Oregon, South
ern Idaho, Nevada and Northern California.
Warm southerly winds have- prevailed over tho
Faeifie Northwest, owing to the influence of a
low harowotrte pressure os! Vancouver lel&nd,
and the temperature has risen at nearly ail
Btattoas west of the Rocky mountains. In East
ern 'Waaaiagtou, Northern Idaho and Westers
Montana the rise has been greatest being 10
ieg. at Kallspell and gpoaaae. and 2d deff. at
Walla. Walla. West of the Caeeadea the rlee
was 4 to S deg. the current temperature being
treat 4s to W der. The low area. Is expected
to move eastward, and the Mgh new over Cali
fornia toward the northeast, oauemg a oontinu
aaoe of present condttieaB.
WEATHKR FORSCASTS.
Forecasts made at Portland for the 26 hours
ending- at midnight Wednesday. Feb. 21
' Western Oregon and Western Washington
Oeeasienal rata; southerly winds.
Kastera Oregon. Baetera Washington and
Idaho Occasional rain; southerly winds.
Portland and vicinity Occasional rain, south
erhr winds.
G. X. 3ALISBURT. Section Director
-s
AUCTION 3 ALBS TO DAT.
At SOT TMrd at. between Taylor and Salmon,
at 19 A. M. Carrie Fags, ansctoaeers.
At 19 A. X.. at sales roomo. Ms First street.
J. T. Witeoa,xaotloattar.
3IBETIXG NOTICES.
BALL OF TNDCSTIiy. LODOK. NO. 8. A Ot
TJ. W. Brothers, take Uce' Fidelity Lodge,
No. 4. and, Upehnrch Lodua, No. 138, have
ended their contest, and wilt have a joint in
itiation of 50 candidates this (Wednesday) even
ing at Burkhaxd's hall. cor. Grand ave and
Buraetoe st. Work In both degrees, ampllei
form, with screens and lantern. A kind invi
tation has been extended tw all members of In
dustry to be present. It is hoped, every mera
ber will attend and make Uite a fraternal visit
long to he remembered.
PHILIP GBVURTZ. Master Workman.
Attest: JOHN W. PADDOCK. Recorder
SEVENTH WARD REPUBLICAN CLITB.
All republican voters of the Seventh vrani are
reqaeated to attend a meeting In Hobklrks
ball this (Wednesday) evening at 8 o'clock, for
the pw-pose of organising the Seventh Ward Ke
pttbiicaa Club. Btectton of officers, snort
speeches. Memnorehtp hook at Jones' drug
store.
IMPROVED ORDER RJH MBN. All mem
bers are recutested to assemble at the wigwam,
Thursday. Fen. 28, at 8 P. M. sharp, for the
purpose of eetefcrating the l7th anniversary of
the birth of George Washington. Sojourning
brothers invited. H. QURR, Chmn. Com.
WASHINGTON LODGB. NO. 46,
A F. 4 A. X. Regular communica
tion thia (Wednesday) evening at
Masonic ball. Burkhartr building' All
Master jlasons invited. By order of
the'W. ar.
J. A. NsTWKLL, gee
TTNION RBFUBLICAN CLTJBV-There will ba
a meeting- ef the- Union Repnbtyeaa Club to
morrow (Thwreday) evening at 7:90, at the of
fice of J. L. Weils, 109 Grand ave. Important
business. SA3C MASON. Free.
PORTLAND CHAPTER, NO. 3,
R. A. M. Rejjalar convocation this
(Wednesday) evening at 7 30. Vis
itors welcome. By order of the.
M. B. H. P.
HBNRT ROE, Sec
ORIENT LODGB. NO. 17, I. O. O. F. Regu
lar meeting this (Wednesday) evening, corner
Grand ave. and Sast Pino sts. Second degree.
Visiters welcome. N. A. BOSSING. R. S.
DIBD.
COLUNS-Ia this oity. Feb. 17. MOO. Charles
F. CoMtes, aged anont 89 years. Friends' who
desire may see the remains at J. P. Fin i -y
& Son's ehapei today from IS to 3 P. M. In
terment at Preeque Isle, Ms.
EDWARD HOLMAN, Undertaker, 4th,
and Yamhill nta. Iteaa Stlnson, lady
assistant. Botk phene Xe. SOT.
J. P. FINLETT : SON, Undertakers.
Lady Assistant. 27S Third st. Tel. I).
NEW TODAY.
BGGS, BGGS2 DOSSN FOR Xe.
LA GRANDB CREAMEKT,
J4 Y n.hill st.
New-graes California, butter 48c and SCo
Full-weight creamery butter .80c, 9Sc and GOo
Dairy butter ....36c and 40a
Country butter 30c and 36c
2 dos. eggs for 26o
All goods retailed at who)eiU prices.
UfHUNDC eMfefeMKRT, 294 Yamhill.
Mortgage Loans
On improved city property, at lowest rates.
Title Guarantee & Trust Co., 7 Chamber of
Commerce.
JUST RECBtVBD CARGO OF
WALLSEND COAL
PACIFIC COAST CO,
Telephone 228. 24 Washlngtoa tt
Mortgage Loans
Oa Improved city and farm property, at lowen
current rates. Building loans. Installment
loans. Macmaster & Blrrell. 311 Worcester elk.
ticn
6. Bra
Tomorrow, Thursday
At Aider st, cor. Parle, we shall sell the con
tents of a 8-room cottage, mahogany and oak
cobbler rockers; flrst-class oak center tabie,
Vienna ball tree; eight-day clocks; bed lounge,
Brussels and Ingrain carpets; Wilton and
Smyrna rugs, lace curtains, portieres, dining
room set, in walnut, vis., sideboard, extension
table and set of chairs; large assortment of
glass and cblnaware; oak, ash and walnut bed"
room 9ets: springs andniattreases; Vienna
chairs; nrat-claes WALNUT BOOKCASE, with
glass doors; bamfcoo settee; hail lamp; Garland,
cook stove and utensils, atr-tight heaters, icitctw
en cupboard, and sundry ether articles; SALB
AT lO O'CLOCK.
GEORGB BAKSR & CO., Auctioneers.
AUCTION SALE
Of a Bankrupt Stock, of Groceries:
ON THURSDAY, FEBRUARY S, ani! follow
ing days, at 10 A. M.. at 287 FIRST STREET,
betweea Jefferson and Columbia, I will sell a
ant-class stock of groceries and fixtures. THE
FIXTURES are as follows: Dayton computing
scales, and two other scales; large coffee mill,
splendid refrigerator. 7 feet high ooet 9136)
cash register; oft tank; awning; meat rack
and table; store track. large cheese safe, clock;
13 barrels, with covers, aad a number of Other
fixtures. Also one HORSE (delivery).
THE STOCK comprises canned meats of all
kinds; canned vegetables, dried fruits, spices,
teas and coffees; about 90 saehs flour, rolled
oats and meal; maple and Log Cabin syrup.
catsup; salad oil, washing sodas; starch, tab!
and reek salt; laid; tobacco; soap, lamp chim
neys, eta.
The above stack Is dean and new, ana tba
puMie aoMont 1tt so goad a shasoo of huytny
alee, Isesh groceries.
N". ar-The assures will he sM Friday mora
teg at 10 e'efeek. aaa geaoartoa sa Thursday.
J. T. WILSON. Auctioneer.
i?aCflT