THE - MORNING OREGOXIAN, FRIDAY, AUGUST 3, 190G.
11
OFFERS SOLUTION
ORTAX PROBLEMS
State Commission Recom
mends Two Amendments
to Constitution.
PROVIDE CLASS TAXATION
People and Legislature Given Power
to Provide Exemption Law Like
One Recently Invalidated by
Supreme Court Decision,
Anticipating the Supreme Court
knockout to the $330 household ex
emption law, the Oregon Tax Commis
sion in its report recommended two
constitutional amendments, which
would make such an exemption- valid,
and also givo the legislative power to
the people and the Legislature of tax
ing all property in classes, as in Michi
gan, .Minnesota and Colorado, and as
in modified form in New York, Massa
chusetts and Pennsylvania, thus en
abling, as the Commission explains, a
more facile solution of tax difliculties
than is possible under the present ri
gidity of the constitution and a more
equitable placing of tax burdens, with
out the double taxation that otherwise
would make such attempts unconstitu
tional. In Oregon the separation of property
for taxation into classes has been at
tempted for the purpose of raising rev
enue for state purposes, as distin
guished from local. This has produced
the franchise or privilege tax on cor
porations, fees of state officers, inheri
tance tax and the gross-earnings tax,
which, however, are not regarded by
the constitution as taxes on property,
but on privilege; otherwise they would
not hold.
"However," says the Commission,
"this principle has been extended al
most as far as now seems possible, in
asmuch as under our present constitu
tional provisions, such taxes ordinarily
designated as specific taxes must be
entirely supplemental to the general
property tax contemplated by the con
stitution. Unless our constitutional
provisions be made more elastic, it is
difficult to see how this principle can
be further extended.
Constitution Limits Taxation.
Taxation in Oregon is limited by two
constitutional provisions. These pro
visions, with the amendments proposed
by the Commission, are as follows, the
amendments being In bold type:
Article I, Sec. 32. No tax or duty shall
be imposed without the consent ot the peo
ple or their representatives In the Legisla
tive Assembly; and all such taxes shall be
equal and uniform UPON THE SAME
CLASS OP SUBJECTS WITHIN THE TER
RITORIAL LIMITS OP THE AUTHORITY
LEVYINO THE TAXES.
Article IX, Sec. 1. TAXES SHALL BE
LEVIED UPON SUCH PROPERTY AS
SHALL BE PRESCRIBED BY LAW. The
Legislative Assembly shall provide by law
for uniform and equal rate of assessment
and taxation, UPON THE SEVERAL
CLASSES OF SUBJECTS OF TAXATION,
WITHIN THE TERRITORIAL LIMITS OP
THE AUTHORITY LEVYING THE TAXES;
and shall presaribe such regulations as shall
secure a Just valuation for taxation of all
property TAXED. EXCEPT PROPERTY
SPECIFICALLY TAXED.
.' "The amendments recommended," says
the Commission, "are based partly upon
a consideration of somewhat similar pro
visions in the States of Michigan, Minne
sota and Colorado. The constitutional
changes suggested by the Commission are
calculated to extend further than a mere
giving to the law-making power a choice
in the methods of taxation, for they
place in tho hands of the law-making
power a discrimination as to exemption,
and this Is highly necessary 1n order to
avoid the problems of double taxation,
and in equality thereby better conform
ing to the tax-paying capacity of corpor
ations and individuals."
Hinders Kqu liable) Taxation.
This difficulty of "double taxation" and
Inequality is a great obstacle to the work
of equitable distribution of tax burdens
in Oregon, among the several classes of
property, under the existing systems of
general property tax. Were it possible
to classify the various kinds of taxable
property and levy on each class a tax
In conformity with modern conditions and
with due allowance for such exemptions
as would avoid double taxation, the tax
problems with which the state is now
wrestling and the restrictions which now
bind the taxing power in making equita
ble distribution of tax burdens would be
largely removed, and the householder ex
emption could stand; furthermore the
bickerings between counties over their
relative apportionments of state taxes
would cease and the difficulties as to
personal property taxation would largely
disappear. -
Under the present rigid provisions of
the constitution all property must be
bunched together for "uniform and equal
rate of assessment and taxation." In
order to get around this requirement and
still keep within constitutional bounds
tho Legislature has had to make other
taxes under the guise of franchise and
license taxes, as distinguished from prop
erty taxes and this same thing was done
by the people under the initiative in the
last June election, when they imposed a
gross earnings tax on express compa
nies, telephone, telegraph, sleeping car
and oil companies. ..
Household Exemptions.
Speklng of the household exemption,
the Commission sld:
The constitutional provisions of this state
have been found in the past to be unneces
sarily rigid. Apparently by tacit consent
they have been waived in certain Instances;
for example, for many years exemptions
have been allowed, not permitted by the
constitution, of one class of property or an
other, such as exemptions to householders
and of the personal property of persons who
by, reason of infirmity, age or poverty may
in the opinion of the assessor be unable to
contribute toward the public charges. By
custom, perhaps by necessity, several classes
of property have been omitted from assess
ment for taxation, althouga the plain con
stitutional mandate is that the Legislative
Assembly shall prescribe for a Just valuation
for taxation of all property. It may be that
under our present constitution no such ex
emption, seems to be contemplated, but its
Justness is now generally recognized as a
certain amount of property is necessary for
the bare support and existence of a family
before it can be said to have any taxable
capacity.
In Oregon two main forms of tax have
f been employed, defined by the Commis
sion as ioiiows: first, tne "general
property tax" levied on all the taxable
wealth of the state, for state, county, city
and school purposes; and second, the
"specific tax" levied on franchises, in
heritances, insurance premiums and such
like. In other states where the classifi
cation system is possible, & so-called
property tax" may be levied on a par
ticular class of property, such as fran
chises and other intangible assets of cor
porations, while In Oregon, on the other
hand taxes must be levied on all kinds of
property in the same manner and at the
same rate.
"There remains a possibility," continues
the report, "that the specific tax pro
vided for by law may be sufficient to de
fray the entire expenses of the state;
this we doubt. In that event the property
tax would be needed only for county and
municipal purposes. Your Commission
has drafted the following amendment to
the constitutional provisions quoted
(given above), which it believes are suffi
ciently elastic to permit the- selection of
the classes of taxable property by the
Legislature, the assignment of one class
of property for either the application of
the property tax or the specific tax, be
yond the privilege tax, and yet will main
tain the -present requirements of uni
formity and equality within each class
itself.
"The beneficial results of such consti
tutional enactments would be that the
state could utilize either the general
property tax or the property tax, where
such methods of taxation seem desirable
and specific taxation, where such a meth
od would seem desirable, under classifica
tion, and each system of taxation would
be co-orfllnate to the other."
, Much Property Escapes.
Speaking further of the general property
tax which has been mostly employed In
Oregon for revenue, and which the Con
stitution contemplates as the sole source
of revenue, the Commission contiues:
"The Investigations of this Commission
have led it to believe that under the pres
ent method of assessments a large
amount of property escapes assessment
for taxation. It has been the uniform his
tory of the general property tax that the
tangible property, that which is most eas
ily found and ascertained by the Assessor,
that which cannot be removed or secreted
and particularly real estate, and which
has an actual visible existence, bears
the brunt of taxation. For Instance, in
Oregon in 1906, real property (not includ
ing railroads) bore 74.84 per cent of the
total property taxes of the state.
"The investigation of reports of tax"
commissions of other states clearly
shows that the general property tax re
sults in the placing of the burdens of
taxation on real property and that is
true in this case. Under its operation
the tax falls largely upon visible per
sonal property and that, too. In the hands
of those that pay the tax on real nmn-
erty.
Reformers In taxation have concerned
themselves either with
departing from the general property tax
Itself, or by completely discarding the
general property tax and substituting in
its place other methods of taxation.
Where the general property tax has been
retained it has been sought to reach
personal property bv an exhanativo lift
ing system, whereby the taxpayer is
compelled practically to assess himself
by furnishing a detailed list of all species
ui personal property owned by him. (At
the present time this system is sup
posed to be in force In Oregon, but It
is not as thoroughlv carried out as In
other states where it is the rule.) This
oysi-ein in practice has not been effective.
It results in evasion and decetjtlon- ft is
not calculated to reach intangible per
sonal property.
The Commission Is Impressed with
the fact that the proper remedy for
the defects of the cersonal-nronertv
tax as now administered, Is. by reform
in me taxation or corporations. By
amending- the Constitution of the state
in accordance with the suggestion to
the Commission an effective law could
be enacted. A law of this kind should
be In the nature of an ad valorem tax.
It should embody most of the pro
visions contained in the conclusion of
Professor Seligman, in his discussion
of taxation of corporations. (Essays
on Taxation.)
First Corporations should be taxed sep
arately and on different principles from in
dividuals. Taxation of Corporation.
Second Corporations should be taxed lo
cally on their real estate only.
Third Corporations should be taxe for
state purposes on their earnings or on their
capital and loans. (This commission anr-
gests rather than a tax on earnings, a tax on
capitalized earnings at the average rate of
taxation ior an purposes Tor the year before
the employ, real estate to be deducted to
avoid double taxatloru
x ourth only so much of total earnings or
capital should be taxed as it actually re
ceived or employed within the state, in the
case ot transportation companies a con
venient ana lairiy accurate test Is mileage.
Fifth Where capital and loans are taxed
the residence of the shareholder or bond
holder should be immaterial.
Sixth There should be no distinction be
tween domestic and foreign corporations.
Each should be taxed for Its business done
or capital employed within the state.
Seventh If corporations are taxed on their
property, their property beyond the state
should be exempt.
Eighth If corporations are taxed on their
capital stock, they Bhould not be taxed again
on their property.
Ninth Where the corporate stock or prop
erty Is taxed, the shareholder should be ex
empt. If corporate loans are taxed the
bond-holder should be exempt. (Constitu
tional limitations prohibit this in Oregon.)
Tenth Where the corporation of the
shareholder or bondholder are residents of
different states, the tax should be divtded
between the states by Interstate agreement
(Not feasible.)
Eleventh An additional tax should be
levied on corporations which through nat
ural, legal or economic forces become mo
nopolistic enterprises.
Would Reach Intangible Property.
"Not only would such a system have
the result of reachinar intangible 'Per
sonal property, but it would also sep
arate state from local revenue upon an
ad valorem basis, as distinguished from
specific taxation other than privileged
taxes, and would confine the taxation
of the real property of corporations to
local purposes. The property tax
would be made a supplemental state
tax . until such a time as this plan,
taken together with privileged taxes
and inheritance tax, would raise suffi
cient revenue for state purposes. In
that event, the property tax for state
purposes should be abolished, the real
estate tax be confined to defraying
local expenses and the personal prop
erty tax upon Individuals discarded, or
made supplemental to the real estate
tax for local purposes.
"To accomplish these reforms in the
tax system of Oregon the Commission
points out that it win be necessary
for the people to adopt the constitu
tional amendments recommended,
thereby enabling the classification of
property and the avoidance of double
taxation, which would be impossible
unless classification be permitted.
FOR SUBURBAN FIRE FUND
Money Being Raised for Fire Pro
tection at Arleta.
The Volunteer Fire Company at Arleta.
on the Mount Scott line, gave a suc
cessful open-air social Wednesday night
at Kern Park to help raise money with
which to purchase fire apparatus for that
section. Citizens generally turned out
and a considerable sum was raised.
It Is desired to get a chemical engine.
If the money can be secured to pay for
It. The water supply is not sufficient
to Justify the placing of hydrants, and
hence It Is judged that some sort of
chemical engine, or a lot of fire extin
guishers can be used to advantage in
that neighborhood! Nine residences have
been destroyed within the past three
months ,and It Is recognized that the
neighborhood must have some fire pro
tection. Lumber Company Incorporates.
Articles of incorporation of the Hills-
boro Lumber Company were filed In the
county Clerk a office yesterday ty m.
M. Ward, J. C. Hare and George A.
Morgan; capital stock, $16,000. The in
tention of the company Is to bny and
sell timber and timber lands and man
ufacture lumber.
Mllwaukle Country Club.
Eastern and Seattle races. Take Sell
wood or Oregon City car. starting from
First and Alder street
J
THAT WILL WORK
Council Committee Wrestles
With Inventors and Their
Devices for Protection.
MANY ARE IMPRACTICABLE
Vice-President Fuller Declares His
Company Is Anxious to Solve
the Problem, No Matter
What the Cost.
Hundreds of fenders for street-cars have
been patented but the special committee
appointed by the Council Is unable to se
lect even one that will fill the needs of
Portland. Nor has the Portland Railway
Company been more successful, and al
though Vice-President and General Man.
ager Fuller of the company met with the
members of the committee yesterday,
nothing has been done.
Inventors and representatives of com
panies presented their patents before the
committee yesterday. They explained in
detail why their invention was the best
upon the market, and how It was utterly
impossible for a man, woman or child to
be run over provided the cars carried
their type of fenders, but could make but
little Impression upon the members of the
committee.
The committee listened to these inter
esting but not convincing explanations
for about an hour and then, upon ad
journment, informed the fender men that
before they would make any selection
there would have 'to be practical tests.
This was satisfactory to most of those
who had something to sell, and the next
time the committeemen meet they will
examine real fenders, not merely minia
ture contrivances and diagrams upon
paper.
Ready for Cat or 200-Pounder.
One inventor submitted a fender yester
day which he guaranteed to pick up any
thing, from a cat to a 200-pound man,
without even so much as a ruffle of the
hair or clothes. But when a drawing of
the marvel was exhibited it was seen
that the fender projected something like
four or five feet ahead of the car. With
the long cars and narrow streets such as
are In Portland, cars equipped with such
elongated life-savers would sweep so far
out from the track when turning curves
as to raise havoc with the pedestrians,
and collisions with vehicles would become
a matter of routine with the carmen, de
clared several of those present, who have
had experience with fenders.
There were all kinds of fenders offered.
Some were automatic, others worked with
a trigger arrangement, and one was fash
ioned after a cow-catcher, like that seen
upon a railway engine. The inventor of
this particular type proudly explained that
for himself he would rather be tossed
aside by a street-car with a "cow-catcher"
than be ground to death. There
was one type of fender that projected out
ahead of the car about three inches above
the track. But Manager Fuller explained
that such fenders would strike the ground
when the cars- started to go up steep
grades- ....
"We'wlsh to obtain the most practical
and best fender there is, and with us
it is , not a question of expense," said
Manager Fuller. "There Is no fender to
my knowledge that will prevent accidents.
There are some that will catch persons
WANTED
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when they are in an upright position, but
fall to do the work when there is a man
or woman or child lying upon the track."
"I have a fender here that will do all
that," spoke up one of the inventors.
Cost Is No Object to Company.
"If you have, all the street-car compa
nies In the country will be hot after you,"
replied Manager Fuller. "I know of com
panies that employ master mechanics to
do nothing else but experiment with fend
ers. A fender that will work fairly well
on level streets, because it can be placed
close to the track, will not do so well
where there are grades which necessitate
Its being much higher up. If you can
show us one that will fill all requirements
we would take extreme pleasure in plac
ing them upon our cars, as one accident
might cost us more than a whole outfit
of fenders."
Among those who appeared . before the
committee and submitted samples were
M. L. Keizur, of Baker County; H I
Bennett, H C. Gordon and W. R. Mc
Garry, of Portland. Mr. McGarry repre
sented an outside company, and the oth
ers were boosting inventions of their own.
Library Cat Mourns Loss
of Family
Grief-Stricken Portia Temporarily
Ceases W on Mice When Re
lumed, Baa Strange Experience.
THERE was great Joy in the house
hold of the Portland Library when
"Portia." the all-wise library cat, pre
sented four fine kittens as her donation
to the circulating department, and the
new arrivals were promptly cata
logued. But all that 'Joy has turned
to grief now, fop the "offspring; of the
all-wise Portia succumbed to che heat,
and have all passed on to cat heaven.
Portia was Inconsolable and mourned
the loss of her family for several days,
refusing all overtures from admiring
visitors and the faithful staff members
who have catered to her every whim
since she came to live in the library as
a kitten herself. '
Even the mice noticed that Portia
was dull and inert, and they became
unduly brave. As the bereaved mother
sat in the basement the other day,
thinking what bright cats . those kit
tens would have become had they
grown to cathood, a rodent whisked
over a pile of books almost in front
of her nose. Instinct proved stronger
than grief in this case, and immediate
ly Portia was plunging through space
after Mister Mouse. . But the best-laid
plans of mice and cats "gang aft
aglee," and in the fraction of a second
Portia collided with a large bottle of
disinfectant.
She Is chemically pure now, but the
consensus of opinion is that bleached
hair is not becoming to her, and the
library staff is holding its breath for
fear the Humane Society may become
inquisitive and want to know the why
ness and the wherefore of the several
bare spots on Portia's formerly gray
coat.
BAND CONCERT TONIGHT
Programme Will Be Rendered in
, Chapman Square,
The Park Band will render the following
programme at Chapman Square, opposite
the Courthouse, tonight at 8 o'clock:
Mareb. "Buffalo News" Lam-no
Waltz. "Tales of Vienna Woods" Strauss
Overture. "Bohemian Girl" Balfe
Caprice, "Just a Uttle Gossip" (new)... .
Rollinson
Medley of popular songs, "The Star"
(new) O'Hara
Intermission.
Descriptive piece, "A. Hunting Scene"
(Request) '. Bucalossl
Intermezzo, "Dew Drops" (new) . .Armstrong
Scenes from "The Serenade" Herbert
Danse un Keva, "Love's Dream After the
Ball" Caibulka
Two-step, "Chicken Chowder," Giblln
Charles L. Brown, . Conductor.
SAN FRANCISCO AS
REVOLUTION
THE HOP TRADE
Big London Firm of Wiggins,
Richardson" & Co. Will
Come to Oregon.
WILL BUY FROM GROWERS
Middlemen and Their Commissions
Will Be Cut Out Largest Mer
chants In Hop Trade Retal
iate Against Horst.
The largest hop firm in the world is
coming to Oregon to buy hops direct from
the growers. It is proposed to eliminate
the commission of several sets of middle
men, which will mean an immense saving
of money to th ebuyers. In the nature of
things the Oregon hopgrowere will profit
by this arrangement, for they will un
doubtedly get better prices for their hops.
The firm that Is thus going to revolu
tionize the hop trade of this section is
Wiggins, Richardson & Oo.,- of London.
The Pacific Coast . representative of the
firm will be John Carmlchael, now. in the
hop business at Salem. The principal of
fice on the Coast will be at Salem, in the
heart of the -Oregon hop belt. Branches
will be maintained in "Washington and. in
California, and the men who will have
charge of the firm's buying - in - those
states, under Mr. Carmlchael. have al
ready been engaged.
A representative of Wiggins, Richardson
& Co. is now on his way from London to
confer with Mr. Carmlchael and set the
new scheme In operation. The plans have
already been perfected, and it la said that
all that remains to be done Is the sign
ing of the papers that will delegate to
Mr. Carmlchael the necessary authority
to buy up a large portion of the Oregon
crop.
. Profits of Middlemen. Cut Out.
This deal will to a considerable extent
revolutionize, the hop business, as it is
conducted on the Pacific Coast, as it will
mean a departure from the old method of
buying through two or three middlemen
and consequently paying two or three
commissions before the hops reach -the
consumer. It is well known that' English
buyers dislike to depart from the old-established
methods of protecting the hop
factors, who make certain fixed commis
sions, but the modern method of doing
business has been introduced in England
by American merchants, and the former
must adapt themselves to the changed
conditions or go out of business.
It may be a surprise to hopgrowers to
know the enormous amount they are pay
ing to have their product marketed in
foreign countries. , The firm of Wiggins,
Richardson & Co., for example, has a fac
tor in London- who probably receives one
cent per pound commission' on all his
transactions. Another firm in New York
receives one cent, and a third firm on this
Coast from one-half to two-thirds of a
cent a pound. By coming here to the cen
ter of production and operating through
its own representative, which the com
pany can afford to pay a big salary, the
London traders will save themselves thou
sands of dollars every eeason and at the
same time, to get hops of the choicest
quality, pay the OOregon growers more on
the open market than they were ever paid
before. r
The magnitude of the business conduct
ed by Wiggins, Richardson & Co. can be
realized when it Is known that thlB firm
IT LOOKS TODAY
FALL ARRIVALS
BIGELOW
RUGS
We have just received a shipment of Bigelow Ruga t
in various grades and sizes, including
9x12 Bagdad Wiltons and
Wellington Wiltons
8.3x10.6 Arlington Axminsters
And Small Rugs in AH Grades
The Bigelow name is the highest guarantee of artistic
and material excellence. ..The new designs and color
ings are especially-handsome and harmonious. t
J.G.MACK&C0.
Exclusive
Carpet
House
86-88 THIRD STREET
PHIL METSCHAX. president and Manager.
Seventh and Washington
European Flan
handles about 75,000 bales of hops each
year. They are clearly the largest hop
merchants In the world. This firm has
purchased In the past five or six seasons,
through agents on the Pacific Coast, from
20,000 to 30,000 bales of hops annually. That
amount of business was done through fac
tors in London and New York and sub
agents on this- Coast. George Bird & Co.,
of London, the purchasing agents of the
big house, had as their sub-agents In Ore
gon Faber & Nets and Krebs Bros., of
Salem; Ed C. Herren, of Aurora: E. C.
Kirkpatrlek and Ralph Williams, of Dal
las, and T. A. Riggs, of Monmouth. . Sim
mons & Sons, of New York City, who
have been represented by John Carmlchael
in . this - state for years, also purchased
for Wiggins,. Richardson & Co.
Hop Trust in England.
The Importance of this change In the
hop business of the CoeuBt and the condi
tions that brought it about can be better
appreciated when it Is known that the
English hop trade is practically in the
hands of a hop trust, which exists, how
ever, without a written agreement or com
bination, so far as any one knows,
dome years ago, so the story Is told by
hopmen, Straus & Co., a well-known Lon
don firm, attempted to break into the
trade of Wiggins, Richardson & Co. by
selling hops directly to Bass and the other
great brewers there. They purchased the
,1
Exclusive
Carpet
House .
Streets. Portland, Oregon.
$1.00, $1.50, $2.00 per Cay.
MoGuInness crop in England, one of the
most famous hop crops in the world,
which had been used by the Bass brew
ery for years and supplied to them by
Wiggins, Richardson & Co. Mr. Straus
thought by buying this most excellent
growth and handling it even ' without
profit he could open up connections with
the big brewers, whose requirements are
probably 20,000 balee of hops each year.
As the story goes, Mr. Straus went to
Bass' purchasing agent and offered this
particular crop of hops. He was told that
it was the custom of the brewery to al
ways buy its supplies from the same mer
chant and the traditions of the brewery
could not be altered. In the end Mr.
Straus was compelled to dispose of his
famous hops at a loss to Wiggins, Rich
ardson & Co., which in turn resold them
to the Bass people at a handsome profit.
This merely goes to show how the Eng
lish trade is held down by Its ancient cus
toms. It is a difficult matter for an out
sider to break in, and when an American
tries to Invade that field he is not certain
of smooth sailing. This the E. Clemens
Horst Company, of California, has found
out Mr. Horst, who Is the leading hop
merchant in this country, and said to be
backed by the unlimited capital of the
Armours, went over to London a few
years ago and succeeded in establishing
connections with some of the heavy con
sumers of hops there. His intrusion was
resented by the great English merchant,
and various steps have been taken to
thwart his purposes. The coming of Wig
gins, Richardson & Co. to Oregon is one
of these.
Hopa Tlrm at 18 Cents.
SALEM. Or., Aug. 2.-(Spec!aI.)-The lo
cal hop market seems to be strong at 16
cents, but there is no confirmation of re
ports of offers above that. Laehmund &
Co. bought 300 bales today at 16 cents
McKinley Mitchell bought two crops af
Mount Angel, and Pincus of Tacoma
bought BOO bales at Reedville, Washing
ton County, all at 16 cents. Buyers re
port that growers are firm holders, as a
rule, and that contracts are hard to get.
Selling would in all probability be more
active if the price should drop back a cent
or two and give the growers a scare.
STRIKES WIFE'S ESCORT
Captain Jack Reid Objects to Her
Walking With Male Companion.
Captain. Jack Reid. formerly of the
launch Fox, created a scene in the
Postofflce yesterday when he as
saulted a stranger who was walking
with Mrs. Bertha B. Reid, Captain
Reid's wife.
Captain Reid Is now living; at
Washougal, Wash., while his wife re.
mains in Portland, living at Eleventh
and Washington streets. She attends
a local business college. Relations be
tween the two have been strained for
some time and Captain Reid gave his
wife notice recently that if he saw
her on the street with a man he would
whip him.
Upon arriving- from Washougal yes
terday, Mr. Reid ran across his wife
with a male companion and he fol
lowed the couple to the Postofflce,
where tho interloper was put down
and out by a blow from Captain Reid's
trusty right.
GET IN THE SWIM.
The A. & C. R. R. sells $2.60 excursion
round-trip tickets to Seaside, good going
Saturday morning, afternoon, evening and
Sunday morning, returning Sunday even
ing. Spend a delightful two-day vacation
at Seaside. Ample accommodations at
reasonable rates for all. Tickets at 248
Alder street and the Union Depot,
- i
THE JBIG 5. '
Bargains at Le Palais Royal today! No. '
1, $1.60 shirtwaists at 69c; No. 2. S3 waists
at 11.39; No. 3, J7.50 dress skirts at 3.95;
No. 4. 15 skirts, S2.95; No. 6, H misses'
skirts at $1.95.
Rates for Klamath Excursion. -
The Southern Pacific has made a more
favorable rate for the Klamath excursion
of business men than was formerly an
nounced. Fare for the round trip will b
I1S.70, with $2.50-additional each way for
Pullman accommodations. Already many
Portland business men have signed up
for the Jaunt, and many more are expect
ed to Join the party. The excursion will
leave Portland Friday, August 10, and
tickets will be good for 15 days. An issue
of 1000 vest-pocket Itineraries of the trip
are being printed by the Southern Paciflo
and will be ready for distribution In a'
few days. , :
Rich red blood naturallv result from
taking Hood's Sarsanaxilla- It tones th
whole system.