1(5 THE KORXIXGr OREGOXIAN, FRIDAY. FEBRUARY 2, 1906. CHANGES IN TAX LAWS PROPOSED Commission Devises Methods to Reach Corporations Which Shirk. NET EARNINGS AS BASIS "Washington System ot Collecting De linquent Taxes and Issuing of Tax Deeds "Will Be Fol lowed In Oregon. CHANGES PROPOSED IX OREGOK, TAX IAMV8 BY STATE TAX COMMISSION'. County Treasurer to be tax collector instead of Sheriff. County Commissioners to be added to Board of Equalization. Appeal against assessment to be made directly to -Circuit Court Instead of under present Injunction and re view proceedlnss. Methods of assessment to be same as now, except as to public service corporations. Such corporations to be assessed by a state tax commission on capitalised net earnings. ' The commission to have advisory arid supervisory power over County Assessors. Washington system of collecting de linquent taxes and issuing tax deeds to be adopted. State school lands, sold but not deeded by state, to be assessed. County Assessors to certify under oath that they have assessed at full cash value the real equalization was done by the Count? Court, which continued Its func tions. The new law would give a longer time to the board. It would also provide that three members should be a quorum for business. Under the present law, ab sence of. one member of the board might Invalidated the assessment; Indeed, this la the contention of certain taxpayers In Curry County, who arc contesting the validity of the last assessment. Deputy Assessors Authorized. The new law would also authorize an assessment to be made by a Deputy As sessor, in case an Assessor should fail to make the assessment. The Assessor of Curry County, did not do this work last year, but a deputy, and this Is another ground for a light by certain taxpayers in Curry to defeat the assessment. It is the opinion' of the framcrs of the new law that the County Treasurer should be the Tax Collector, and that that offi cial can collect the tax money more eco nomically to the county than can the Sheriff. The new law will introduce the In diana method of supervising County Assessors by the Tax Commission, which is to assess public service cor porations. In this manner the State would secure a uniform assessment In all the counties. In order to secure as sessments at cash value all over the State as the Multnomah assessment was made last year, each Assessor is to be required to certify under oath at the end of each assessment roll that It is based on actual cash values. Taxation of School lands. Failure to make such an oath or wil ful undervaluation Is to be deemed a misdemeanor and ground for removal from office. The new law will provide for taxa tion of state school land, which the state nas sold but not deeded to the pur chasers. This will add about S60.SI3 acres to the taxable land of the state, for which the purchasers paid $1,500, 000, and which has since grown to much higher value. .The Attorney-General has held that so long as the title to the land shall remain to the state, the land cannot be taxed under the present law. The new lvw will repeal the present inoperative law for taxation of migra tory livestock. It will leave, as at present, the .apportionment of state tax among- the counties. MANNING SITS AS JURY Changes in the tax laws of Oregon, as recommended by the State Tax Commis sion to the next Legislature, will be dC' signed chiefly for Improved methods of as sesslng public-service corporations. Such was the decision of the commission, at a three days' session the first part of the week. The alterations which the commission will recommend will follow the foregoing outline, and though the members have agreed on the subjects indicated, their de cision. Is not altogether final and may be changed as future consideration may deem expedient. The three members of the body are unanimous. They are: F. W. Mulkey. of Portland, chairman; B. B. Seabrook, of Marshfield, and W. J. Lachner, of Baker city. Public-Service Corporations. Public-service corporations affected are: Railroad, telegraph, telephone, express, street-car, fast freight, sleeping-car, In- icrurnan railway, electric light, power ana transmission, gas, heating, water and hydraulic. These are to be assessed on the basis of their capitalized net earnings. which is to he deemed the value of their franchises, after assessed value of phys ical properties shall have been deducted. The assessment of such corporations is to be made by a State Tax Commission. whose method of appointment has not yet been decided on. The Commission is to determlno net earnings of a given public-service corporation from state ments and reports made to It by the cor poration, specifying gross income from all sources and expenditures for all pur poses and such other matters as may be required by law or by the rules of the Commission. The information so furnished Is to be as complete in detail as may be needed by the Commission to probe into net earnings. The net earnings are to be capitalized at a moderate rat of inter est, and thus assessed by the Commis sion, and after the assessed valuation of physical properties shall have been de ducted, are to too taxed at a rate yet to be determined. Statements by Corporations. The statements furnished, by the cor porations are to show business originating and terminating in Oregon; originating here and terminating elsewhere; originat ing elsewhere and terminating here, and passing through the state. The assessed valuation for the entire system, if it he a railroad, is to be apportioned among the several counties through which the road runs, according to the mileage of the road in each county. But terminals, shops and stations are to be taxed only in the county where located, after being de ducted from the capitalized value. The present system of collecting delin quent taxes and Issuing tax deeds is to give way to the system of the State of Washington, which the Commission be lieves is much more satisfactory, from the viewpoint both of the county and of the purchaser of tax titles. The Commission Is aware that no system should give en couragement to tax-title sharks who make a business of preying on delinquent taxpayers, and will endeavor to avoid that outcome. Will Abolish Advertising. The new method will abolish the ad vertising of delinquency. Under it any body can obtain from the Tax Collector a certificate of delinquency by paying de linquent back taxes, if there be any, and' 15 per cent interest penalty. Unless the property-owner shall redeem within three years, the holder of the certificate may foreclose against the property, after the manner of foreclosing mortgages, and the only notice of foreclosure required is that to be served on the person in whoso name the property stands. The Tax Col lector Is then to proceed to sell. In obe dience to the court Judgment, enough land from the east side of the property to satisfy the claims. Such foreclosures must be made within five years, or the claim will lapse. Unjust Assessment Appeals. Under the present system of fighting what a property-owner may deem an un just assessment, he seeks relief from the County Board of Equalization and the County Court, and. if not satisfied by them, appeals to the Circuit Court to en join the Sheriff from collecting the tax. or to compel the board or the County Court to review the assessment. Under the proposed change, he would appeal di rectly to the court, which would have power to determine whether the assess ment was equitable, and, if not, to fix it at an equitable figure. The court now has no power to adjust an assessment. that power being lodged solely In the Board of Equalization, and. after Its ad Journment. in the County Court. In case of an injunction against the Sheriff or a writ of review against the board or the County Court, the only redress can bo secured from the board or the County Court under the present system. Will Add to the Board. The new system would add to the board the two County Commissioners, giving it five members, the others being the County Judge, the County Clerk and the Assessor. The law now says the board shall be In session one week. This was not long enough in Multnomah County for equal ization of -the last assessment, and all of 3IiIvaukic Gambling Case Comes Up Again in Portland. In order to determlno whether the mu nicipality has Jurisdiction over the Mil waukle poolroom and gambling-house as long as It runs a branch house In Port land for the purpose of selling pools, Dis trict Attorney John Manning sat as a grand Jury yesterday afternoon to decide the point. The session was the outcome of the arrest of Martin Ready in the Owl saloon at Fifth and Alder streets, charged with selling race pools and of maintain ing a hand book. Head was released, but the administration seized the opportunity to bring up the Mllwaukle case again, and Thomas Greene, acting for the Mayor, was present" at the session yesterday to look after the interests of the city. In spector Bruin was also there, he having been delegated by the Mayor to gather evidence ' against the gamblers. No decision was reached yesterday and the District Attorney will continue the hearing today. Six witnesses were ex amined, but little evidence of importance was obtained. Those examined were M. G. Nease, Dr. J. Anderson, Jack Finn, T. Saber, E. W. Hendricks and L. L. Carey. Ready's case attracted, considerable at tention. He was arrested and gavo a large bond for his appearance In Munici pal Court No Information was filed against him and he demanded the return of the ball money. After two days wait and many threats the money was re- rturned and It was thought the matter was ended. Bruin took up the matter and through the Mayor and Mr. Greene the District At torney was asked to take up the case in the hope that, as long as the Mllwaukle Club maintained a poolroom In Portland, tlie municipality would have power over the club at Mllwaukle. Other witnesses will be examined by District Attorney Manning this afternoon. RECEPTION TO BR0UGHER His Second Anniversary at the "White Temple Is Celebrated. The second anniversary of Dr. J. W. Brougher's pastorate in Portland and the arrival of Rev. Elnathan Sweet, who has recently accepted a call as assistant pas tor of the "White Temple, were celebrated last night in a Joint reception given them by the congregation of the First Baptist ijnurcii. Dr. Brougnera popularity and the esteem In which he Is held was fit tingly manifested by the 700 who. were present to congratulate him, and Mr. Sweet was accorded a hearty Western welcome. The affair was one of the most successful and thoroughly enjoyable of the many given at the Temple since Dr. Brougher came to its pulpit, the occasion being a particularly happy one for all. The evening held two happy surprises for the pastor. The first was the pre sentation of a handsome silver loving cup, by which his congregation expressed Its appreciation of his services as a pas tor and his worth as a man. The presen tation speech was made by Captain Sla- den and Dr. Brougher responded In his happy characteristic vein. The second surprise was more substantial, being a raise in salary of 5400 per annum, bring ing the amount which he receives up to $4000. C. J. Mellis, superintendent of the Sun day school, was master of ceremonies. Dr. S. J. Barber and Rer. John Bent stcln made short addresses, and the re sponses made by Dr. Brougher and Mr. Sweet were heartily encored. The church orchestra played a number of good selec tions and there was a well-rendered vo cal number by the male quartet of the Temple CHANGE IN RATHSKELLER Portland Hotel Will Close It to the Xadlcs for a Time. The famous rathskeller of the Hotel Portland, the most popular resort of its kind for ladles and gentlemen In the city. Is to be used for gentlemen only from nowon. The announcement of this change was made last night by II. C. Bowers, manager of the Hotel Portland. Later, however, extensive improvements will be made on the ground floor and ar rangements made for the entertainment of both ladles and gentlemen. The Hotel Portland was the first to put in a rathskeller in Portland, and when It was opened several years ago it imme diately mot public favor and was very lib erally patronized. Of late similar resorts have been established In many parts of Portland, and therefore Mr. Bowers Is planning'sometlung entirely new and orig inal. Although Mr. Bowers was uncommuni cative last night, other than to say that extensive changes would be made on the ground floor in the near future. It is un derstood that when the improvements are completed the Hotel Portland will have a resort that Is new in every respect and unlike anything in the United States. Rabbi Wilncr's Sermon. The subject of the sermon qt Rabbi Wil ncr at Ahaval Sholom Synagogue tonight is "Good Citizenship." The Meier Frank Store's Clearance Sale Ends Tomorrow Night-Look to Your Needs Today and tomorrow the list two days in which to take advantage of the many grand saving opportunities being offered ly the Annual Clearance Sale Mammoth stocks of high-grade merchandise for your choosing Superior assortments and valnes in everything man, woman or child wears, and bonsehold effects of every description The most important shopping event of the year Is fast drawing to a closethe shrewd bnyer will give immediate attention to his or her needs Remember, every article in the establishment (few contract goods alone excepted) at a greatly reduced price High-Grade Waists for the Opera $12.50 VALUES $9.25-$ 16.50 VALUES S11.55-S2Q VALUES $14.25 We have marked onr entire stock of high-grade Silk and Chiffon Waists at phenomen ally low prices Women planning to attend the opera next week and having need for a handsome Evening Waist will find here the best valnes to be fond in the city Beautiful messaline, peau dc cygne and taffeta silk "Waists, trimmed in lace or shirred effect, white, pink, blue and lavender, long or short sleeves; $12.50 values $9.25 Crepe de chine, peau de cygne, chiffon cloth and radium silk "Waists, long or short sleeves, beau tiful styles, in all the new shades and effects; $ 1 5 Waists $ 1 0.95-$ 1 6.50 Waists $ 1 1 .55 Magnificent line of high-class "Waists in chiffon, radium silk, taffeta and crepe de chine, all the very newest and prettiest styles for evening and dress wear; all sizes $18 Waists $12.95-$22 Waists $16.55 $20 Waists $14.25-$27 Waists $19.50 All high-class imported silk "Waists at 3 price All fine lingerie "Waists at low clearance prices 1000 Great Specials in Carpet Samples Rug Lengths Great special lot of 1000 carpet samples In rug lengths. Brussels, velvets nnd body Brussels: every piece nicely bound; Oriental and floral designs in the very best colorings; every home can use a number of them. Third floor. BRUSSELS, 73c EACH; VELVETS, S.'.c EACH; BODY BRUSSELS, 85c EACII. Entire stock of Carpets. Bugs and Linoleums at low clearance sale prices. Lace Curtains. Portieres, Curtain fix tures and materials at clearance prices. Beds, Mattresses, Springs. Pillows, Blankets, etc. at clearance prices. Sale of 100 Walking Skirts $8,00 Values At $3.98 Each GreatFridaySale of WalkingSkirts in Broadcloths, Cheviots and Pana ma Cloths; black, blue and green; made in nine-gore circnlar and 2 1 gore plaited style, yoke effect and braid-trimmed, and well tailored $3.98 throughout -Skirts that find ready sale every dayin the year at $8.00 each Your choice while they last today at the special low price of each "Women's satine Shirt "Waist Suits in black and white, blue and white, brown and white and plain black, waist tucked, full sleeve, nine-gore skirt, deep hem, splendid garment for morning house wear; 1 0 $3.50 value for 0 Clearance Sale of Boys' Clothing Boys 2-plece double-breasted and Norfolk Suits In light and dark mixed cheviots and cassimeres. ages S to 15 years; J4 CO AO and $4.53 values tf.CKT Little Boys' Overcoats In fancy mixtures and dark blue ma- . terials; ages 2i to 7 years; regular 56.50 values .'.9-1.45 Boys' fancy Sailor Suits in red and navy blue; combination collar and shield; ages 3 to 7 years; reg ular $10 and $12.50 values... 948 Little Boys' "Buster Brown" Suits in red, brown and fancy mix tures; ages 2 to 5 years; $7.00 and $7.50 values J&55 YOUNG MEN'S CLOTHING Young- Men's Suits In dark gray and brown mixed cheviots and tweeds; ages 15 to 20 years; this season's very best styles; regular $1S. $20 values 912.65 Young Men's Single-Breasted Suits in fancy mixed cheviots and cas simeres; ages H to 2o years; reg ular $12.50. $15.03 val- CQ QC ues on sale at srj Extra Specials in Toilet Articles, Stationery, Jewelry Gobdyear's all-rubber Ladles Syr inge; great special value 49c Premium Hot Water Bottles. 3-q.t-slre. $1.25 value for 88c Pure Bristle Shaving Brushes.. 19c Bone Handle Badger Hair Shaving Brushes, great value at ..30c "4711" Perfumes, triple extract, all odors, great special value. oz23c Four-row Imported Tooth Brushes, each - ..8c Pompian's Massage Cream 33c $1.50 to $2.50 Hair Brushes, many styles, great values 9Sc Entire stock of Pocket Knives at M off regular prices. Extra special in Shears, all sizes, every pair guaranteed... ...18c Torrey's Razor Strops, low priced: Stafford's Fountain Pen Ink... 8c Thomas Photo Paste, 25c. at....lfc LcPage's Glue, mends everythlng.Te Wire Coat Hangers, each 4c Combination Suit Hangers, each.!2c Patent Trouser Hangers, cacn. ..12c Wire Picture Racks, each 13c 10c Lewis and Clark Envelopes. package ,3c All -stationery at clearance prices. Eaton Hurlburfs fine Box Papers, assortment of styles, great val ues; 35c values, 19c; 75c val.. ,38c Commercial envelopes. 2 bunches. .3c Box of 25-1 for 23c Fancy Necklaces, values from $1.50 to $3.00, on sale at, each 98c Gun Metal Watches, stem-wind and stem-set. great value S9c Gold and Sliver Cuff Links, pr.,18c Sterling Silver Hat Pins 23c i Solid Gold Beauty Pins. each.. $1.33 ) Souvenir Spoons at half price. All 1 Jewelry at clearance prices. Great Sale of Dinner Sets Basement Onr entire stock of Dinner Sets on sale at greatly reduced prices- All grades and styles. Very best valnes in the city guaranteed Sale continnts until Saturday night Basement Haviland China Dinner Sets, small pink rose decoration, gold oon knobs and handles; 60 pieces; great value 17.10 I OO-Piece Set, Same as Above, on Sale for, Set $22.95 Haviland China Dinner Sets, wild rose decoration, with neat gold trimming, 60 pieces; exceptional value at $21.60 100-Piccc Set. Same as Above, On Sole for. Set $30.15 Haviland China Dinner Sets; white and gold decoration, very aamiy eneoi, ou pieces; grana vaiue at mis COO ASL is.- low Drice pwrrO IPO-Piece Haviland Set. Same as Above, for $43.20 "ra5Hv Haviland China Dinner Sets, purple and green floral decora tion, gold stippled, 60 pieces; great value at $29.42 lOO-Piece Set, Same as Above, on Sale for, Set $43.20 WW' German China Dinner Sets, pink ilornin Glory decoration; great value ,.$16.07 100-Piece Set, Same as Above, at $25.20 German China Dinner Set, blue violet decoration; 60 pieces; great value $12.60 1 00-Piece Set. Same as Above, at $18.30 White China Set, fine quality 60 Pieces $10.80100 Pieces $15.30 English Semi-Porcelain Dinner Set, heavy green floral decoration; 60 pieces. ."$6.75 100-Piece Set, Same as Above, at $10.13 English Semi-Porcelain Dinner Set, dark blue dec oration, 60 pieces for $7.79 1 OO-Piece Set, Same as Above, at $ 1 1 .25 Semi-Vitreous Dinner Sets, brown floral decora tion; 60 pieces, great value $5.18 100-Piece Set, Same as Above, at $?.52 Semi-Yitrcous Dinner Set, pink decoration with gold trimmings; 60 pieces for $7.20 1 OO-Pkce Set, Same as Above, at $10.80 Semi-Vitreous Dinner Set, blue lilac decoration with gold tracings; 60 pieces for $7.20 lOO-Piece Set, Same as Above, at $10.80 Semi-Vitreous Dinner Sets, blue border with gold edge; 60 pieces, great value at $7.79 100-Piece Set, Same as Above, at $1 1.25 English Semi-Porcelain Dinner Set, with gold edge, 6Q-pioce set for , $7.52 100-Piece Set. Same as Above, at $1 1.25 Nickel Kitchen Goods at Very Low Prices All copper, nickel-plated Teakettles at low prices. Xo. 7. $1.10 value.... 88c No. 8, $1.25 value No. 3. $1.33 value 1.98 Nickel-plated Crumb and Pan Brushes, great special value, at 48 All granite and enameled Kitchen 'Joods on sale at low clearance sale prices Basement. All copper nickel-plated Teapots In all sizes. 2 pint. 90c value i . ..72c 3 pint. $1 value .....sec 4 pint. $1.10 value.., SSc 5 pint. $1.35 valae..... ..fl.ee - pint Coffee Pots, all copper. nickel-plated. 90c value 72c 3 pint, $1.00 value 9e pint.' $1.10 value.' SSc 5 pint. $1.35 value .91.9 Fine Women's Apparel Best Values In Town Women s Jacket Suits in the newest and best styles for Spring wear cheviots, serges, broadcloths and mixtures, fan cy braid and gimp trimmed. Largest -and best assortment. Greatest values. $16.50 Suits $11.55 Each $20.00 Suits $14.00 Each $22.50 Suits $16.85 Each $27.00 Suits $18.90 Each $28.00 Suits $19.60 Each $30.00 Suite $21.00 Each $35.00 Suits $24.50 Each $38.00 Suite $26.00 Each Suits Up to $ 1 00.00 at Low Clearance Sale Prices All Our Women's Velvet Suite at Half Regular Prices All 34-Length Coat Suits at prices about a third of their original value 2d Floor "Women's Coats in all the leading styles and materials. This season's most attractive outer garments at a fraction of their real worth. Empire, loose back and tight fitting effects in kerseys, broadcloths, fancy mixtures and tan coverts; all sizes. $10.00 Coats for $5.65 $22.50 Coats at Half Price $14.00 Coats for $9.85 $24.00 Coats at Half Price $16.50 Coats Half Price $26.00 Coats at Half Price $20.00 Coats at $13.85 $30.00 Coats at Half Price "Women's Dress Skirts in voiles, crepe de chines, broad cloths and silks ; all the latest modes ; large variety and wonder ful values at these low prices : $15 Dress .Skirts $ 9.95 $27 Dress Skirts at $18.50 $20 Dress Skirts $13.45 $32 Dress Skirts at $22.50 $25 Dress Skirts $16.95 $34 Dress Skirts at $24.50 Dress Skirts Up to $75.00 at Low Clearance Sale Prices Beautiful all-over lace "Waists, cluny, baby Irish, crochet and net "Waists; very best styles for evening and dress wear. Grand special values at $ 8.50 Values for $ 5.45 $16.50 Values for $12.45 $ 1 0.00 Values for $ 7.25$ 1 8.00 Values for $13.25 $ 1 2.50 Values for $ 8.85 $26.00 Values for $ 18.45 $15.00 Valnes for $ 1 1.25-$35.00 Values for $25.50 All Our Walking Skirts at Low Clearance Sale Prices Entire Stock of Raincoats on Sale at Very Low Prices Entire Stock of Children's Apparel at Clearance Prices All Grand Opera Apparel Vz Off Yon can select from our entire magnificent stock of Evening Costumes and "Wraps at 33 1-3 per cent discount from regular selling prices The highest class apparel for all occasions Imported and domestic models in the very latest fashions Costumes are in silk, lace, net. crepe de chine, velvet and broadcloth Prices ranging from $25.00 np to $350.00 "Wraps are in lace, silk, velvet and broadcloths Values from $22.50 up to $250.00 Beautiful theatre, dinner and reception garments Variety by far the largest and best in the city Second Floor 3 vIl WOMEN'S KNIT UNDERWEAR. SPECIALS Women's medium -weight Union Suits: high neck and. Ions sleeves; an kle length; natural color; all size, grand valuesatlow price, per suit. 39c Women's Swiss Ribbed Vests; high neck and long sleeves; white; nicely finished; all sizes; best $1 valueson sale at low pricc-ofr-garnicnt....9e Women's Swiss Ribbed Merino Vests; high neck. an.d long sleeves; black only; fine quality garment; all sizes; best $1.25 valuesat. ........... .S8c Entire stock of Women's Knit Underwear at low. clearance sale price. Children's Jersey ribbed black cotton Tights, medjum weight, pair. ..39c Clearance Trunks, Traveling Bags Canvas covered Trunks, water-proof painted; leather bound, brass trimmings; patent lock, full linen lined; two trays; two leather straps over top. 34-inch $ 1 7.50 Val. S 1 3.90 36-inch-$ 18.25 Val. $ 14.60 34-inch veneer wood trunk, gem cor ners, fiber bound, patent lock, two trays, leather straps, extra strong built; regular $22.00 J Q 34-inch Dres3 Trunks, canvas covered, water-proof painted, full Irish linen lined, 2 dres3 trays and fop tray; 3 hardwood strips all around; rein forced with malleable corners; S!. $15.60 24-inch Leather Suitcase, figured linen lined with shirt fold : brass. lock and bolts; regular $5 case on sale at $4.25 24-inch imitation alligator Suitcase; well made; 3LC brass trimming; great value at the low price of. . $23 Traveling Bags in all sizes and styles on sale at low clearance sale prices. Third Floor. Take Elevators. 40c RIBBONS AT 19c A YARD 2500 yards of fine quality French Faille Ribbons: full 5 Inches wide, in all the new shades and eirects:nbbons selling regularly q at 40c the yard; your choice at. the yard 1 7C Entire stocK or -Kibbons at clearance sale prices. -$1.50. S2.50 Handbags in seal, walrus and alligator; fitted with 'card-case and coin purse; all colors; on sale at $1.19