THE MORNING OKEGOSIAS. TUESDAY. JANUARY 13, 1903.
INCREASE OE CONVICTS
PEXITEXTIARY SUPERINTENDENT
MKJES BIENNIAL REPORT.
Number Grow From 278 to 300 J. D.
JLee Recommend Starting Prion
Farm and Other Reforms.
SALEM, Or.. Jan. 12. (Special.) The bi
ennial report of Superintendent J. D. Lee.
of the Oregon Penitentiary, shows that
during the last two years the number of
convicts In the penitentiary has Increased
from 27S to 300. The earnings of the Insti
tution have amounted to I2S.370 92 for the
21 months, ending September 30, 1902, and at
the same rate the total will be over 132,400
for two years, as compared with 526,700 for
the preceding term. The report gives a
full account of the management of the
institution and of Its needs. The only in
timation that any friction has existed be
tween the superintendent and any of his
subordinates Is contained in the closing
paragraph, which says, among other
things: "I wisXalso thank all officers
and emploves who have been In harmony
with my policies and who have earnestly
endeavored to carry them forward to a
successful completion." The language
shows that there have been some whose
, -,,. cn nut nf hnrmonv with the
superintendent that he "did not feel like
thanking them.
The report recommends that more land
be bought lor agricultural and fuel-cutting
purposes, that arrangements be made for
establishing a lighting plant at? the prison
to furnish light for other Institutions,
that the convicts be employed on the
public roads where practicable, that sal
aries be raised to correspond with the In
crease in the cost of living, that a braco
of bloodhjunds be procured, and that the
law be amended so as to make the super
intendent, and not the warden, respon
sible for the safekeeping of the prisoners.
Extracts from the report follow:
Propi-psn In All Department.
Permit w to say, nrst. that all our depart
ments hev been characterized by a steady
and marke." improvement. Unusual outlays,
have been required in some directions, but
cash earnings have Increased, and new im
prove nts have been made, of all which I
will alt more fully under appropriate head
ings. Necessity for More Land.
My mature Judgment Is that the state should
not delay the purchase of both clear and wood
ed lands. The limited amount adjacent to the
prison (about 120 acres) prevents the lpaugu
ratlon of a thorough system of rotation of
crops so essential to good farming. In fact,
we need all the near-by lands for gardening.
If we Include potato and corn crops under
that heading. We have been continually ham
pered on account of lack of land. "We can
not farm on a Bcale to Justify the purchase
of a full farming outfit, and have had to work
at a disadvantage In every direction, almost.
I have rented some additional land, which, to
some extent, improved the conditions. The
purchase of an adequate tract of land, not too
distant from the prison, cither in Marion or
Polk County; -would at least serve three good
purposes: First, it would contribute very large
ly toward the self-maintenance of the Institu
tion. Second, It would furnish employment
to a large number of men In agricultural pur
suits and In providing products for the Insti
tution, thereby overcoming the embarrassment
of competition with free labor: wo are our
own market. Third, it would afford an oppor
tunity of making at least one classification
of the men. The younger, less hardened, and
more studious, especially short-timers, could
be selected for the farm camp. This camp,
it would be my hope, would expand Into a
reformatory and educational department, -with
permanent and up-to-date buildings, whore un
usual facilities would be afforded for the ad
vancement of the classes which I have Just
mentioned, buth in mental equipment, moral
uplifting, and thorough drill In modern meth
ods of agriculture, horticulture, stock-Talslng,
etc
A Model Farm.
"With such a body of land the mostj progres
sive and successful methods of husbandry
could be employed In all Its diversified
branches. The proceeds therefrom In the way
of grains, fruits, meats, fuel, etc.. If in ex
cess of the needs of this institution, could be
distributed to some other. If so desired.
It may be well for the state to keep In view
the final location of the main penitentiary.
The present one Is not desirable for keeping a
large number of men. Gradually, and without
much outlay at any one time, modern build
ings could bo provided at some suitable place.
the present location to remain a central power
and pumping station and industrial department.
It Is advancing In price, and will, no doubt,
continue to do so for some time.
At the last session of the Legislature I urged
the ways and means committee to make a con
tingent appropriation for the purchase of land,
final action thereon to be at the discretion of
the state board. The advance in the price of -land
since then would represent quite a profit.
Paying ground rent is exceedingly poor pol
icy. In a few years it will aggregate the
price of land, and yet the state will be without
land. Most of my leases have been paid by
work in clearing land. In that way we secured
the use of the land and had the -wood for fuel.
At present prices we use about $3500 worth
of fuel annually. In ten years that alone
would amount to $35,000. "Wooded lands can
be bought very reasonably. Less than half
this amount would buy enough land to furnish
the wood supply for that-period. The remain
der would probably pay the transportation. If
too far to move by team. The trees should
be grubbed. This we do by pulling them over
'with horses, using pulley and tackle. The land
thus cleared is easily made ready for the
plow, and its value enhanced. Such Invest
ment in land and utilization of convict labor
-would meet the wood bill and place the state
in possession of a more valuable tract of
land than the original purchase: or, put It
this way: buy timber land Instead of wood,
-using only a portion of the money necessary
therefor: take the needed fuel therefrom,
grubbing at the same time, and have the land
left as clear gain.
Convict Labor on Roads.
From various quarters come many inquiries
relative to the value of convict labor In con
structing public highways. Under certain con
ditions It can be used to advantage. Most of
the roads In the "Willamette Valley can be
easily and quickly graded with machinery,
when they are well packed by heavy roller of
by travel; the main work is to get gravel or
broken stone upon them. For this teams are
required. Picked trusties, under a competent
roadmaster, can carry forward all phases of
this work to good advantage. This method
does away with the expense of guards and in
sures most effective service. "Ven the work is
remote from the prison camps can be main
tained. After the roads are completed a little
-work in keeping the drainage perfect, prompt
ly filling all depressions, and occasionally
crowning the roadbed -with new gravel, will
eufflce to keep the roads In good order. My
last report gave a tolerably minute account
of our road operations, a summary of which is:
Twenty-five hundred dollars -was appropriated
for road building: two wagons, two wheeled
scrapers, two hand ecrapers, a plow, and
' other necessary tools were purchased. The
county loaned us a grader: a roller was hired.
More than two miles of road have been con
structed and there remains of the fund $749 83.
If the Legislature will appropriate sufficient
for the purchase of two teams and harness a
large amount of road can be constructed with
this balance.
Needed Improvements.
On April 24, 1903. wlllexplre the contract
for the electrical lighting of the state institu
tions. "We have space for a plant In the
pumping station, also the power. By Install
ing and operating one the state would save
$8000 or $10,000 per annum. Besides, live
wires contiguous to the walls could be used to
lessen the possibilities of escape. Power could
be transmitted to other institutions for oper
ating light machinery. A transformer has al
ready been purchased to relieve the old one
and we are preparing to extend the system
'to the new barn.
Allow me to mention the following additional
needed Improvements without commenting upon
them: A photographic outfit; an American
watchman's time dctecter: a private telephone
system; sheds for stock while in pasture; ra
diators to take place of steam pipes In main
building; prune and apple orchards; a self
binder; traction steam engine.
Tracy and Merrill.
At the time of the Tracy and Merrill outbreak
every man on the roster was well experienced
in his. line. The armory was much better
equipped than Is Che general Impression. The
fact is, the same thing could have happened
at any time since the establishment of the
penitentiary. the weak points being In the bad I
construction of the wall and Insufficiency of
the night guard.
Characteristics of-Tracy.
Since my contact with criminals and my
study of related subjects, commencing In 1S94.
when I became an officer In the Municipal
Court of the City of Portland. I have not
met a man with so many strong points to
qualify him for a successful criminal career
as Harry Tracy. His quickness of apprehen
sion and decision was Napoleonic He had a
nerve of steel. "With him the taking of human
life was a question of expediency only. His
reckless, dare-devil exploits and hair-breadth
escapes were to him diversion. In conversa
tion with him he was very direct, and al
though devoid of much education he had a
good use of language. He was specially for
tunate in having intelligent and shrewd outside
help. We kept him much longer than had any
other prison. His devious career and lgno-r
minlous death furnish a strong warning to
all men who have any tendency toward out
lawry. "Without a dollar of estate, with a
reputatlonor crime only, while yet a young
man his sun set in darkness and his remains
He unhonored In a prison cemetery.
Cost of Tracy and Merrill Chase.
The expense of the mllltla during the chase
of the fugitives amounted to about $700 and
was, I believe, paid from the mllltla fund.
The bills of sundry persons contracted under
the, same circumstances amount to about $300.
Some men went In response to my call, others
In posses called out by the Sheriff. It was
decided that they could not be raid out of
any of the appropriations for the penitentiary.
I presented them In an Informal way to tho
County Court of Marlon County and their
payment was refused. I did this In the Inter
ests of the claimants and of the state. As
the County Coroner had held an inquest over
the bodies of the three murdered guards, the
Prosecuting Attorney had filed an Information
against Tracy and Merrill charging them with
murder, and a warrant ror tneir arrosi nao.
been nlaced In the hands of the Sheriff, It
seemed to me that the county should Join with
the state in meeting the expense. The people
holding claims, whether for teams, meals
or suddIIgs of any kind, should be paid, an
should also Superintendent Catron of the "Walla
Walla Penitentiary- The amounts are small
and I trust the Legislature, at your sugges
tion, will promptly provide for their pay
ment.
The Law Should Be Amended.
The law should be so amended as to make tho
superintendent responsible for the safe-keeping
of prisoners. He Is emjwwercd to make tho
rules and to appoint subordinate officers. He
should have a corps of officers thoroughly In
harmony with his policy. Then vigorous, pro
gressive and successful endeavor Is possible
and best results are attainable, ir. uncier
these conditions, he falls In any particular, ho
should bear tho blame, arid Justly so.
Increase -of Guards.
I have deemed It prudent to put another day
guard on the wall at Its weakrst place, which
is where the flume passes through It. Also to
strengthen the night force by two additional
guards. They will stay upon the wall and
act In conjunction with the guard who pa
trols the shops and premises within the -wall.
This intermural area Is about eight acres
In extent and contains the large shgps, the
laundry building, woodyard, etc The wall
must have been planned by some one who Ig
nored the fact that It Is almost as Important
to keep outsiders from getting In as It Is to
prevent Inmates from getting out. There must
be at least a thousand feet of It that any
active man can get upon from the outside
wlthout-help.
The Armory.
One of my first acts after entering upon the
discharge of, my duties was to request tho
captain of the guard to examine the armory
and make his requisition for arms and equip
ments. The demand came for three 30-30
Winchester rifles, three riot guns and ammu
nition. Thcy-'were promptly procured, and I
have stood ready at all times to honor his
requisitions. Since the outbreak I have pur
chased four more 30-30's, two double-barreled
shotguns and one revolver. The guns la use
when I came into the office were, for the most
part, fairly good, but, being soft-barreled,
would not stand the stronger explosive ammu
nition of the present day. The best of them
I am having put in good repair, so that -we
could, if necessary, accommodate posses work
ing in tho brush, -where flhort rftnp-n nnlv !
reauired. 1
Progressive Penology and Discipline.
Upon these subjects, I have nothing spe
cially different to offer from what I said In my
last report. The construction of our buildings
and system of labor preclude the Introduction
of many new and progressive methods, such
as classifying the inmates, teaching them
trades, industrial training, etc I have Im
pressed upon the officers the importance 'of
exercising care and good Judgment, and gen
eral results indicate their skillful handling of
the men. The merit and trusty systems should
be continued. Reformatory work should be
kept constantly in view.
Parole Lavrs.
Parole laws are working satisfactorily In
many states. By their operation exemplary
prisoners are permitted employment, under
proper restrictions, away from the penitentiary.
They and their employers must report at stat
ed times. The proceeds of their labor, or a
certain percentage of it, are kept for their
benefit or that of their families. This system
gives them self-reliance, self-respect and en
courages every incentive to well-doing, both
In and out of the prison. Recidivists should
never, or exceedingly rarely, be paroled. Some
states havo a probation law for certain classes
of first offenders -which operates very tmuch as
the parole law does, the difference being
that they may be paroled immediately after
sentence is pronounced upon them, thereby
keeping them away from the contaminating in
fluences at the penitentiary. Laws of the
above character seem to demand a board of'
control. Perhaps the Governor, Superinten
dent and Warden might constitute such board
and advise freely with the sentencing Judge.
Finances.
The financial statement follows:
Amounts expended in maintenance of
convicts and general repairs, including
road and new wing
ffcat68 cers employes.t33.ios 08
nour and'feed v.v.v.v.'.".::.'.::::::: !
Groceries, provisions and crockery 6012 5S
ry goods, cloth and blankets.... 452a SO
Leather and findings .... 45
Drugs and medicine ir- tJ
Stationery, postage, telephone, ' "
telegraph and box rent 354 93
Paints, oils, glass, llrne, etc 142 is
Furniture and bedding. v 75
Hardware, agricultural, imple
ments, and engineers supplies.. 1547 53
Lumber jtjj m
Fencing and fruit trees 33 m'
Livestock 332 75
Rent of land 293 50
Lights and lamps 3 907 05
Relief oJ discharged convicts...,. '434 C9
Photographing convicts 2S7 50
Firewood ; 01
Expense not classified 59
Improvements and repairs
Paints, oils, glass, lime, etc 2,948 34
Lumber 117 53
New wing and Are protection
Engineers supplies 71 20
Hardware 44 71
Cement, sand, gravel, and labor!. 3S 75
Drayage 3 q
Total for quarter $70353 S4
Earnings 28,330 42
General Prison Account.
Unexpended appropriations, 1S29-1900
Public roads- $ 749 ta
New wing and fire protection.... 174 Go
Total $ 924 48
Appropriations 1901-1902
For payment of salaries of officers
and employes, and for mainte
nance and general and contin
gent expenses of the Oregon
state penitentiary JS4.000 00
For payment of expenses of the
general repairs, and Improve
ments at Oregon state pen
itentiary 4,500 00
Total
Disbursements.
Amount paid out as per report
.retary of StatP
Quarter ending March 31, 1901
Quarter ending June 30. 1901
?S9,424 4S
to Sec-
J41.251 64
9,280 28
13.602 54
9.9SS 96
32,191 31
Quarter-ending September 30, 1901.
Quarter ending December 31. 1901.
Quarter ending March 31, 19Q2
Quarter ending June 30. 1902.-.
Quarter ending September 30. 1902.
9.103 04
13.939 07
Total expenditure 179,353 84
Balance remaining unexpended
General expense $ 7.S69 69
Improvement and repairs 1,434 13
Public roads 749 83
New wing 16 99
Total , $10,070 64
3USIKESS ITEMS.
If Baby Is Catting; Teeth,
Be sure and use that old and well-tried remedy,
Mrs. Wlnslo-w'a Soothing Syrup, for cbllarti
teething. It soothes the child. softens tbVguja.
allays all pain, cures -triad colic and dltrrUoM,
I
TALES OF
BEING a physician, and a well-known
physician, too, it was within reason
to believe that he knew something
about the laws which a long series of
Legislatures have spread upon the statute
books of the state. But apparently he
didn't. He left Portland a week ago on
a Jlshlng expedition, and last Sunday ho
returned. Being asked for an account of
his trip when he reached home, he said
that, respecting the Sabbath day, as he
had been brought up to do, he wanted to
postpone the story-
That is why his friends gathered in his
office yesterday to listen to an unvar
nished tale of hard luck. And this is it:
"It took us two days to get to the Ideal
fishing grounds that a fool friend of mine
had told me about. It would have been
more sensible to have gone ballooning or
to have Joined the Army at this time of
year, but 1 needed a midwinter oudng,
and I took the tip. "We pitched our camp
in a wilderness and In an awful storm,
but the third day we had fair weather
and caught enough fish to give us an ap
petite for dinner. The native population
in the neighborhood took us for freaks,
and one man asked -us If we weren't doing
it on a bet.
"But after that we struck a streak of
bad luck, both as regards catching fish
and everything else. There was. simply
nothing doing In any line, except incident
al comment on our situation by Charlie
and myself, and both of us are sorry now
that we spoke as we did. That is why I
couldn't conscientiously tell you the story
yesterday for I thought you might want
to kno wwhat was said the -nlht our
shack fell in on us.
"But AVednesday morning broke toler
ably clear, and Charlie started Into town
to get a wagon to haul our belongings.
I was silting out In the sun and thinking
what the corner at Sixth and Washington
streets looked like, when a red-haired,
lanky, freckle-faced young man came
along with a magnificent string of fish
over his shoulder. It was a yard long
and every fish was a beauty.
" 'Sonny, I said, 'where did you get
em?'
"He told me. He told me a long, long
story of troubles In his family which had
led him to take to fishing In order to sup
port his father and mother, and their
parents and a great many children and
grandchildren. My heart was touched.
" Til buy your fish, I said. 'How much
do you want for them?'
"His original estimate was a little be
yond what I thought evergoldfish might
be worth, but we finally reached an agree
ment, and he handed the string over to
me. I put them In water, and when he
went away sat and watched them and
weaved about them the stories that I in
tended to tell you boys when I reached
Portland with them. I had evolved some
tales that Isaak "Walton would have wept
over, and Just then an old man, stoop
shouldered and sharp-eyed, with gray
whiskers, down which tobacco juice
trickled in an intermittent stream, hove
in sight. He saw my string of fish and
sefcmcd to take an interest In ihem.
" 'Catch 'em yourself?' he asked.
'Sure, I said.
" ' Whereabouts ?' he asked.
" 'Oh, JUHt around here. I said.
" 'When?' he wanted to know.
" 'Well,' I told him, 'I guess you don't
know much about fish if you think J
caught 'em more than a month ago.'
"He kind of chuckled, and poked the
fish with his cane. .
" That's an Eastern brook trout, ain't
it?' he asked.
"I told him it -was, but it was a guess
on my part.
" 'An', If I ain't mistaken, them are
Graylings?' he went on.
" 'Sure,' I says.
" An down at the bottom you've' got
OREGON'S PROBLEM IN TAXATION
BT PROFESSOR. F. G. YOUNG, OF THE ST ATE UNIVERSITY.
The unanimity of the opinions on Ore
gon's problem of state taxation that have
recently bnen expressed by Influential
leaders and organizations is certainly
gratifying. Governor-elect Chamberlain,
Governor Geer, State Senator Fulton, and
the Portland Taxpayers' League all urge
the creation of a tax commission, and
some specify the enactment of an inher
tures that a revision of Oregon's tax sys
ltancfe tax and corporation taxes as fea
tem would naturally bring Into operation.
In suggesting a tax commission they, by
implication, deprecate irresponsible tink
ering with our tax laws, and call for a
competent inquiry Into the basis of a sys
tem that modern economic conditions have
made necessary. Exceedingly auspicious
is all this in taking up "the gravest prob
lem free people can be called upon' to
solvp."
Minir changes in our system might be
salutary if the system as a whole were
fundamentally sound and needing only to
have its principles more fully realized.
But th general property tax, especially
as Oregon has It, with common sources
for state and local revenues, and with the
same rules for .assessing Individual and
corporate possessions, is condemned in
theory and in practice. If we choose to
retain our system with its essential fea
tures intact and continue to apply only
patchwofk amendments. It will mean In
adequate revenues for state and local
purposes, and yet rates of taxation
amount.ng virtually to the confiscation of
the property of all honest taxpayers. Bad
as our system is, with Its rates of from
SO to 40 mills on the dollar. It is not so
bad as it will almost certainly, become If
continued. In Chicaco a few years ago
assessments under a system similar to
Oregon's had been lowered so that they
were only one-ninth of the market value
of the property, and the rates were as
high as S3 mills on the dollar. '"It was
reported by the authorities of the City of
Chicago that the assessments were upon
a 10 per cent basis In fact, It was shown
that In many cases the current figure was
nearer 1 per cent."
The general property tax under primi
tive conditions of industry was not so
bad. But as the -levy for state purposes
became Important and a large proportion
of the personal property assumed the
Intangible form- of securities that is, evi
dences of ownership orv indebtedness the
general property tax as- a system was
doomed. Under most favorable condi
tions now it Is a "system of confisca
tion tempered by favoritism," and liable
to become , "outright confiscation tem
pered by outrageous confiscation."
American commonwealths have, how
ever, been slow to part with it because
it la so exceedingly difficult to get not
a better system, but one that Is fairly
good. A proposed system might be in
comparably better than the old and be
rejected because it is only moderately
good. Nothing is quite so bad, not even
the general property tax, as a condition
of chronic change or transition from one
set of tax regulations to another. The
problem of rational taxation is rendered
"doubly difficult In America because of
'the constitutional obstacles, state and
National, that generally He In the way.
Business has become National and even
International while the tax jurisdictions
remain limited to the commonwealths.
Under such complications, legal and eco
nomic, the Ideal in taxation is pretty
much, an "Iridescent -dream, " and the
best available system for Oregon will
be the fruit only of the most painstak
ing and scientific Investigation. In the
light of this character of the problem it
is reassuring to have the suggestion for
a tax commission.
The search must "be for a system of
co-ordinated taxes that will insure ade
quacy of revenues and will result in Jus
tice among the taxpayers. It is not at
11 difficult, however, to outline the sa
lient features of such a system. In the
new system we shall almost certainly
see state taxation divorced from local
taxation. There "will be a separation of
THE TOWN
some of the finest Loch Levan trout I
ever seon,' he told me.
"I Just nodded then, for I didn't want to
claim all the piscatorial honors of the
neighborhood.
" 'That's what I thought,' he said.-
"And then ho unbuttoned his vest,
showed me a big nickel-plated badge on
his left suspender strap, and told me that
he was most distressed to death because
he had to arrest me. The fact that I had
personally caught the fish, he said, made
me liable to a fine of $200, or a sentence
of six months in the County Jail, because
fish of that particular species are pro
tected under the laws of Oregon until
April 1, 1904. I could not settle with him
at the time, because I did not have money
enough, but when Charlie got back I bor
rowed what he had and paid the man off.
Also we gave him the fish, for which he
seemed grateful.
"Am I kicking Not a bit. I got the
vacation that I needed, and they well, I
guess they needed the money."
A YOUNG man whose credit Is not all
that it might be called at a bank the
other day with a 30-day note for a small
amount of money. The cashier of tho
bank looked at the note and then at the
young man, and finally said:
"I would like to oblige you In this mat
ter. Mr. "Smith, but the rules forbid it.
I YOU Will Vl.1V tn nr, Innrim- Vm,"
can get one, can't you?"
"Sure, sard Mr. Smith.
And he went away, but It was only for
a few minutes. His best friend, whose
financial status was not as good as his
own, had been leaning against a lamp
post only a block off. and this friend lost
no time In putting his signature on the
back of the paper. It was with some dig
nity, therefore, that the cashier was again
called to his little window -and handed
the note.
"It's indorsed all right," said Mr. Smith.
The cashier noted that It was, but hand
ed it back with a shake of his head.
"I came very near to taking It on your
own name," he said, "although that would
have been against the rules. But now
that there are two such names on it, I
simply can't take It at all."
HThose people who have the conces-
slon which controls the mining rights
of the 300.000 square miles of Siberian land
which make up the Tchoukdtsk peninsula
have done well to send Captain William
N. Armstrong here to recruit the favored
100 who are to be permitted to prospect in
Siberia. Captain Armstrong is a young
man, with the physique of a Sandow, and
he has spent most of his life north of tho
Arctic circle. He discovered Gold Hill, in
Alaska, In 1S97, and he Is more at home
in furs than he Is In the tweeds he wears
now about the Portland Hotel. He has
a steady blue eye and a face so bronzed
that one would pick him out of a crowd
anywhere as a traveler out of the ordin
ary. In discussing the prospects of his mis
sion here yesterday, he said:
"I don't know of my own knowledge
whether there Is gold In Siberia or not,
for I never saw any that came from
there. But I am staking my personal
fortunes wfth the others engaged In this
venture, who think that when we begin to
develop this great country the early days
of California will be recalled, and that the
whole world will be astonished at the dis
coveries. I have made only a superficial
Investigation, for I haven't had time to
do more, and I am launched heart and
soul In the enterprise which will give us
Americans at least a chance to develop a
country which the Old World has left
neglected for centuries."
state and local sources of revenue. This
separation of state from local staxes
would remove the motive on the part of
tho apaessors to continue their mad race
in lowering their valuations In order to
keep down the obligations of their re
spective counties to the state. To be sure
that motive was obviated In this state
by an amendment to our tax laws two
years ago. But tho arrangement making
county expenditures the basis for the
apportionment of state taxes is at best
an arbitrary 'device; and, furthermore,
the separation of state from local reve
nues has additional justification In that
It makes easier the introduction in cor
rect form of such taxes as the Inheri
tance tax and the corporation taxes. A
second characteristic o7 the future sys
tem of state and local taxation will be
the dropping of intangible personalty
from the list of the forms of property
subject to taxation. Notwithstanding the
fact that the law now makes such intan
gible personalty subject to taxation along
with real estate nnd tangible personalty,
It has almost disappeared from the As
sessors' returns. Mainly as the posses
sions of women and children in the hands
of trustees Is It found by the AsscRsor.
As it is, the farmer whose personalty is
tangible must pay not only his share but
also the tax that is evaded by the holder
of the Intangible personalty. The lnS
herltance tax and the corporation taxes
are being utilized by the foremost com
monwealths as partial substitutes for
the decaying personal property tax. With
the inheritance and transfer taxes per
sonalty is reached at least once In a
generation. With the tax upon the cor
poration which Issues the securities the
intangible property Is gotten at Indirectly
and the security holder pays the tax
which he now escapes through perjury.
The modernized system of state and "lo
cal taxation would thus assign to the
state the revenues from the inheritance
tax and from the general corporation
taxes and possibly Incorporation or fran
chise taxes. It would reserve the real
estate tax for the counties, municipali
ties and minor civil divisions. The local
taxes would also Include license taxes,
franchise taxes of municipal public serv
ice corporations, and possibly a tax on
professional Incomes and an occupation
or residence tax.
The selection and the segregation of
taxes achieved, we come to the really
difficult part of th, problem of devising
a system of taxation for state and local
purposes. The Inheritance tax seems sim
ple enough, but the adoption of It raises
such questions as the following: Shall It
apply to realty as well as to personalty?
Shall It apply to direct relatives as well
as to collaterals? Shall' the rate be pro
portional or progressive? Shall there not
be a movement to have the Federal Gov
ernment relinquish this source of reve
nue since It Is more urgently needed by
the commonwealths and Is a growing re
source with them? It Is, however. In the
application of the corporation tax that
we have the problyn of problems. How
to make the corporation pay its share of
the taxes and yet not to burden It un
duly Is the question of questions. The
difficulties In regard to It seem to be
multiplied. To mention only a few of
the points: "What Is the franchise of
a corporation, and how shall it be esti
mated? Shall earning capacity or other
criteria form the test of taxable ability?
Shall we seek a method of assessment
which even though only roughly approxi
mate, is certain, or a method which,
while more subtle and delicate, involves
arbitrariness? Shall all corporations be
treated alike, or shall different classes
be taxed at different rates? Shall pure
business corporations be exempted or fa
vored? Shall foreign and domestic cor
porations be assessed In the same way?
Shall Interstate corporations be treated
according to a uniform-rule?' These," says
Professor Sellgman, "are only a few of
the points on which light must be thrown
before we can even approach a satisfac
tory solution of the problem."
Three methods of taxing corooratlons
are commonly distinguished: (1) the taxa
tion of net receipts, (2) the taxation of
GABRILOWITSCH
After a short preliminary tour during the month of October in the East
and Canada, Ossip Gabrilowltsch, the young Russian pianist, whom Mr. Daniel
FTohman ha3 brought over as his musical attraction for the present season,
made his New York reappearance at the Metropolitan Oncra-Hoi:3e, and un
questionably scored an artistic success. cf which any artist mifrht well be
proud. His rendition of Rnbintelns famous "D Minor Concerto " which
he studied under the personal guidance of his friend and master, the com
poser, was received by the public with the utmosc enthusiasm, and the
unanimitly of the New York critics in rraise of his work on the following
morning has seldom been equaled In that city. In nearly everv case men
tion was made of the Improvement over his work of the previous tour of two
years aco, and the fact that he had broademd and mentally altered, was
the subject they dwelt cn at considerable length, and it can be said that no
artist, except Padercwskl, has started on an American tour under more flat
tering auspices than the ypun? Russian pianist, who, in addition to his New
York work with the different orchestras, will be heard throughout the coun
try In sixty (60) concerts and recitals, which will Include a trip to the
Pacific Coast, to be followed by an extensive tournee through the South.
GABRILOWITSCH USES THE EVERETT PIANOS
ALLEN & QILBERT-RAMAKER CO.
PORTLAND AND SEATTLE
Are the sole? representatives for the ' Xorthwe-it Const.
PRAEL, H EG ELE & CO.
RETAIL DEPARTMENT
100-106 FIFTH ST., COR. STARK
NOTICE TO THE PUBLIC!
Beginning with January 2 we will sell goods in all de
partments at greatly reduced prices for 30 days. Dur
ing this sale we will offer some 500 framed pictures at
prices that will move them. Wall paper, mouldings
and pictures framed.
E. H. IV1QOREHOUSE& COMPANY
307 WASHINGTON STREET.
Common Sense
You use your
3 them?' If you
cay in any of
"We guarantee
J pain.
DU B. E. WRIGHT. Office hours:
Graduate Iowa State tTnlv, Sundays. 10 A.
eoo909090oeee . e e e e
Building to be Removed
OUR WASHINGTON-STREET STORE WILL. NOT HOLD
THE CONTENTS OP OUR MORRISON-STREET STORE.
Prices Cut One-Half Our Sacrifice Your Gain
...JOHN
TWO STORES
246 Washlncton St..
Near Woodard. Clarke
tangible wealth plus franchise, (3) the
taxation of the concern on a valuation
equal to the earn of the values of the
stock and bonus. The experience of
Eastern Slates In the taxation of trans
portation and transmission companies Is
demonstrating the special feasibility of
the "franchise tax, or taxation by the
unit rule." The third method of valua
tion of the corporation Is used that Is,
the corporation Is taxed on a value equal
to the sum of the values of ltd stock and
bonds. In the case of corporations like
the great railroad, telegraph and express
companies that extend through several
sttn so much of the entire property of
the corporation is accredited to the taxing
state as the length of mileage In that
state bears to the entire mileage covered
by the valuation. Such Is the plan adopt
ed 'n Massachusetts, Connecticut, Indiana,
Kentucky, Ohio and probably elsewhere.
Oregon Mnxt ilave Iler Oivn Policy.
After a system hag been devisedthat Is
in harmony with the principles of eco
nomic science and that does not ih any of
Its provisions violate the state or the
United States Constitution there Is still
the work of recommending It to the voter.
While the framers of a modern eystem of
taxation-may have it especially in mind
to relievo th farmer and the owner of
city real estate of thrjr double burden of
tax, yet they may insist on retaining the
tax on intangible personalty. They cannot
brook tha idea that the holder of bonds
and other eecurltles should escape all di
rect taxes. Without the most careful and
vigorous campaign of education on the
incidence of taxes we could not hope to
hold the attention to the deeper and the
truer results of the proposed system.
Though tried again and again the per
sonal property tax has produced not reve
nue but dishonesty and is converting un
more and more into a nation of perjurers.
In tho work of revising our methods, of
taxation we face "both a scientific and a
very practical problem." '"Any system
that is to give enduring satisfaction,"
says Professor Sellgman, "must be at
once in harmony with the principles of
economic science and in accord with the
feelings of justice of the average man.
In a democracy like oura no reform can
be a lasting one unless It responds to the
sense of equity In the maas of the voters."
The work of thoroughly adjusting a sys
tem of taxation to the economic condi
tions In Oregon Is a much more difficult
one than would be the like work fdn a
state of the Mississippi Valley. For there
are elements of natural monopoly In Ore
gon's fisheries. Irrigation projects. In the
utilization of her water power, in the ex
ploiting of her timber resources; and there
may some day be a similar monopoly ,ln
the control of her mineral wealth. The
question of taxation In connection with
these Interests Is but a part of the larger
question of the policy towards monopoly.
F. G. YOUNG.
DAILY METEOROLOGICAL HEPOHT
PORTLAND. Jan. 12. 8 P. M. Maximum
temperature,' 42; minimum temperature, 20;
river .reading. 11 A. M.. 6.0 feet; change In 24
hours, 0.7 foot; total precipitation, 0 P. M.
Special Sale
FRENCH CHINA and
'ENGLISH
SEMI-PORCELAIN
Dinner Sets
Sale continues until
January 15.
Bargains in Cut Glass, Silver
Plateware, Lamps and Jardinieres
teeth several times every dav of vour life.
l and your health depends on the thoroughness with which
M they perform their work. Why. then, do you neglect
suffer the slightest pain or notice nny dc,
your teeth, have them attended To at once.
the highest class of work without Inflicting
DR. B.'E. WRIGHT'S
342s Washington, Cor. Seventh
8 A. M. to 5 P. M.: evenings. 7:30 to 5:20;
M. to 12 M. Telephone Xorth 219L
toittteieeittetittt o
ALLES1NA...
309 Morrison St.
& Co.
Near Meier & Frank Co.
to, 5 P. M.. 0.00; total precipitation since Sept.
1. 1902. 24. CI Inches; normal precipitation elnce
Sept. 1. 1002, 22.12 Inches; excess, 2.3D Inches:
total sunshine Jan. 11, 0:12; possible sunshine
Jan. 11. 9:00; barometer (reduced to sea level)
at 5 P. M 30.42.
PACIFIC COAST WEATHER.
Wind
STATIONS.
Astoria
Baker City
Bismarck ,
Boise'
Eureka
Helena
Kamloops. B. C.
North Head ....
Pocate.Uo
Portland
Red Bluff
Roscburg
Sacramento
Salt Lake
San Francisco ..
Spokane
Seattle ,
Walla Walla ...
142 0.00112
NE
SE
W
w
NW
W
Clm
N
E
E
Clear
2410.00
24,0.00
30I0.00
Cloudy
Clear
Cloudy
JClear
,Jiear
Cloudy
4810.00
23 0.00
Pt. cldy
Clear
Clear
Clear
Clear
0.00
eta) rvv
f40'o!oo
'SE
3S'o!oo S! SE
3410.00! IW
E
Cloudy
Clear
fMnr
J12' T
I Cloudy
rl.nr
1420.00
NE
W
320.00
Cloudy
Light.
WEATHER CONDITIONS.
Fair weather continues In the Pacific Coast
States, with temperatures generally 'ellshtly
below the normal.
The Indications are for partly cloudy weath
er In this district Tuesday, with continued low
temperature. WEATHER FORECASTS.
. Forecasts made at Portland for the 28 hours
ending at midnight Tuesday, January 13:
Portland and vicinity Generally fair and
continued cool; easterly winds.
Oregon and Washington Generally fair; con
tinued cool; easterly wind?.
Idaho Generally fair. "
FREE
EXAMINATIONS
This Is one of the Instruments wc use in
testing eyes. With it we can read your
eyes like a book.
FINEST QUALITY CRYSTAL r- nn
LEXSES. PER PAIR. I.UV
(Sold by other opticians for $2.50.)
Consnlt mi, and nave from $1.00 to
$5.00 ob your g;Iaxxca.
OREGON OPTICAL CO.
173 Fourth Street Near Yamhill
AM CS EMENDS.
MAKQUAM GRAND THEATER N
CALVIN HEILIG, Manager.
Thursday. Friday. Saturday nights. January
15. 16. 17, Matlner Saturday at 2:15 o clock,
VVARFIELD
IN'
"THE AUCTIONEER."
Under direction of DAVID BELASCO.
Prices-Entire lower floor. 51-50. Balcony,
nrst 3 rows. $1: second.3 'rows. i5c; last 0
rows. 50c. Gallery. 35c and 25c T3oxes and
loses. $10. Seats are now selling.
CORDRAY'S THEATER
Tonight and every nl3ht this week at S:lo.
-with Saturday matinee. Miss Fannie Curtis and
powerful companv. in the romantic drama.
"DOWN BY THE SEA,' ' j
Management of Phil Hunt. Xew and up-to-date
specialties. Splendid scenery. See the
electrical storm at sea.
Prices Evenings. 25c and 50c. Matinee, -oc
to any part of house; children. 10c
Next attraction. "A GAMBLER'S DAUGH
TER." THE BAKER THEATER
GEORGE L. BAKER. Manager.
Phones: North 1076; Columbia 50G.
A greater success than "The Christian.
Turned "hundreds" away at both performances
yesterday. Tonight and every night this week,
matinee Saturday.
"THE LITTLE MINISTER,"
By J. M. Barrle.
Presented with careful attention to even de
tail, by the Nelll Stock Company.
The Baker prices never change.. Evening, 15c,
23c. 33c. 50c; matinees. 10c. 13c. 25c.
Noxt week "FOR FAIR VIRGINIA."
AUCTION SALES TODAY.
By the Ford-AVllson Auction Co., at 780
Kerby st.. 10 A. M. Lower Albina car. "Wilson
& Ford, auctioneers.
At Baker's auction rooms, cor. Alder and
Park. Sale at 10 A. M. Geo. Baker & Co..
auctioneers.
At Oilman's auction rooms, 411-413 "Washing
ton st.. at 10 o'clock A. M. S. L. N. Gllman,
auctioneer.
At the Ford-Wilson Auction Co.'a salesrooms,
.1S2 Flist at., 10 A. M. Wilson & Ford, auc
tioneers. MEETING NOTICES.
Joint Installation of ofllciT3 of Ellljson En
campment, No. 1. and Golden Rule Encamp
ment. No. 28. I. O. C. F., this (Tuesday)
evening. Jan. 13. at 7:30 o'clock. Members o
the Patriarchal branch of the order and their
families only Invited to attend.
CILVS. GRAHAM. C. P.
E. B. SHARON, Scrlbo.
JOSEPH MANAGHAN. C. P.
W. A. WHEELER. Scribe.
A. & A. S. RITE, ORE
GON LODGE OF PERFEC
TION, NO. 1. Special meet
ing this evening at 8 o'clock.
Work In 4th, 5th and 6th de
crees. By order
VEN. MASTER.
MULTNOMAH COUNCIL. NO.
1431. ROYAL ARCANUM. Regu
lar meeting this (Tuesday) even
ing. Auditorium Hall. S o'clock.
All members and visitors cor
dially Invited.
JERRY BRONAUGH. Sec.
HAWTHORNE LODGE. NO. 111.
A. F. & A. M. Special communica
tion of Hawthorne Lodge this (Tues
day) evening at 7:30 o'clock. Work
In E. A. degree. All E. A. cordially
F. GLAFKE. JR.. Sec
Invited.
DI1SD.
BROWN In this city. Jan. 12. 1003. at the
famllr residence. 354 Harrison St.. Mcses R.
Brown, aged 50 years. 9 months and 15 days.
Funeral notice hereafter. San Jose. Cal.. ani
Albany, Or., papers please copy.
' J. P. F1XLEY A SO. ProgresiiTt
Funeral Directors nnd Embaltneri,
car. Hi! anil Mntllaon streets. Com
petent lady am't. Both phonei No. 0.
CDWAHD HO L.MAX. Undertaker.
4th and Yamhill ata. Hens Stinaon,
Jatlv nualBtnnt. Both phonea So. S07.
NEW TODAY.
MKTGAUE L0A2JS
On Improved city and farm property. Building
loans. Installment loans. WM. MACMASTER.
311 Worcester block.
BUSINESS LOTS FOR SALB
At moderate prices, with decided advantages.
In the new tenter of Oak and Fifth sts., onl
car line, and opposite H. Welnhard's blocki
F. V. Andrews & Co.. Hamilton block.
j MORTGAGE LOAN 5
On Portland real estate at lowest rate.
Titles Insured. Abstract furnished.
Tike Guarantee & i rust Co.
7 Chamber of Commerce.
Farm and City Loans
On reasonable terras and Installment payments.
V.". H. FEAR. Falling Building.
WE WOULD EMPHASIZE
This fnct: We wish to I J PA
Customer of the Pioneer -"
Morrison-Street Tuel Company. Either phono
189.
i
P6rtland Homebuilding Co.
Eullds homes, only at University Park. You
select a lot 50x100. and pay down $5 and pay
$5 monthly till your turn comes to jeet a
homt after which you pay $5 monthly and 3
per cent simple annual Interest on what you
owe. Each principal payment reduces the In
terest accordingly. Each home costs $1000 ln
cludln? $200 for the lot. Contracts are Issued
In series oi 100. When there Is paid to the
company .$1000 by all the members. They aro
called tocether to determine who shall Ret tho
money with which to hulld a home. The one
who lets the money pays to the others 5 per
cent interest on the amount ach has paid of
the $1000 loaned, therefore each member gets
5 per' cent Interest on his money until be be
comes a borrower himself. Each member also
gets the Increase In the value of his lots from
the day he pays down his first $3. For further
particulars call on or address
FRANCIS I. M'KEXNA. Agent.
151 Cth st.. Marquam bldg.. Portland. Or.
SAFE
DEPOSIT VAULTS
Our vaults are fire and burglar
prooL The utmost secrecy is
maintained in regard to names
of renters and all matters con
nected therewith. Private
rooms for clients, where boxes
can be taken, contents examined
and letters written. Rates six
dollars a year and upwards.
SAFE DEPOSIT VAULTS
Chamber of Comr-erce.
R K. ARNOLD, Sunt. -
PORTSMOUTH
VI
ELECTRIC CARS
TSMOUTH
VILLA
ELECTRIC CARS
Buy a lot from the
. OWNER
PORTLAND TRUST COMPANY
of Oregon.
a OO THIRD STREET
SO
LLA
POR