THE MORNING OREGONIAN, 3IONPAY, MAT. 18, 190S.
I
i
COUNTRY LINKED '
THE CITY
Early Edition of The Oregonian
Greatly Appreciated in
Valley Towns.
ARRIVES FOR BREAKFAST
Cottage Grove, Formerly Served in
Four Days, Sow Gets Paper in
Six Hours Expressions ot Ap
proval From Various Places.
In 1 The Morning Oregonian was de
livered In Cottafte Grove, 144 miles from
Portland, four days after the date of te
niae, carried bv staje traveling nicht and
flav. Testerday morning xne people m
Cottage Grove received their Oregoraians
In time to read them at the breakfast
tab1- ...
The change in schedule of the Southern
Pacific Railroad, -whereby train No. 13,
leaving Portland at 1:3ft A. M.. carries an
early edition of The Mornini? Oregonian to
towns In the Willamette Valley, is meet
ing with general approbation. Expres
sions of feeling from Willamette Valley
points Indicate a universal appreciation
of the Improved service.
The feature that appeals to all the
towns in the Valley as far as Cottage
Grove Is the fact that they can have The
Oregonian by breakfast time. Salem has
waited 30 years, since the Southern Pa
cific was completed, to et The Oregonian
before breakfast. The new train arrives
there now about i o'clock. Eugene re
joices that the new schedule gives It prac
tically three-quarters of a day advantage.
Grants Faf is glad that it is 24 hours
nearer Portland. A Medford man says he
Is convinced that "verily, the world doth
move," when he can read The Oregonian
the same day it Is published.
Heretofore the remote, towns of the Val
ley could not receive The Oregonian till
the rtav after it was issued. The- nearer
places received it late on the same day f .
Issue, xow Tne uregoman is aenverea m
Ashland, a few miles this Bide of the Cali
fornia line, at 4 In the afternoon of the
same day It is printed. People of Salem,
Albany and Eugene can have the paper
delivered before breakfast, and can read
It at the same time It Is being read in
Portland.
The greatest feature of all connected
with this early edition ta the fact that the
farmers on the rural routes In the Valley
can have The Oregonian before nooo of
the day it is printed, and thus a link is
forged in the chain binding together the
people of the city and the country.
The merchant of the small town up the
Valley can have the full market report
before opening his store for the day. and
trade is thus brought into close relations
throughout the Valley. The consensus of
opinion from the towns served by The
Oregonian's early edition is that a new
era has been started in journalism in the
Northwest.
THINKS THE AVORIjD MOVES
Medford Resident Halls Change as
Slpn of Progress.
MEDFORD. Or., May 17. (Special.) To
read a daily paper from Oregon's me
tropolis on the date of Issue has been
the pleasure of Medford's residents to-
dav. The changing of the Southern Pa
cinc's train schedule, which went into
effect today. Is hailed with delight by
the readers of The Morning Oregonian, a
luxurv not before accorded to those liv
ing smuth of Roseburg. The service is
now . highly improved over that of for
mer schedules.
One who nasi long been a reader of The
Morning Oregonian. but who had missed
the notice of the change In train sched
ule, on being asked how he liked to read
the Sunday paper on Sunday. Insisted
there must be some mistake, as it was
impossible for the paper to reach here
so soon. Vpon being apprised of the
present arrangement, he said. "At last
the world verily doth move."
MARKS AX EPOCH AT ASHLAND
Helivery of Oregonian on Day of Is
sue Will Increase Prestige.
ASHLAND. Or.. May 17. (Special.)
Ashland subscribers got double serv
let from The Morning Oregonian to
day. Saturday morning's paper was
delivered as It usually is between
and 9 o'clock this morning, and this
afternoon at 4 o'clock the big Sunday
morning Issue reached here, marking
a new epoch for metropolitan daily
newspaper subscribers in this section
in giving them the news on the day
of Issue. This Innovation is brought
about by the new schedule of South
ern Pacific passenger train' No. 13. go
ing Into effect today.
Ashland people lake to the improved
mail service and welcome its inaugura
tion. InridentaMy, it will greatly in
crease the popularity an prestige of
The Oregonian. which now reaches
here 17 hours ahead of all competitors.
MORE POPVLAK THAN EVER
Rosehurg Takes to Idea of Having
Oregonian in the Morning.
ROSEBl'RG. Or.. May 17. (Special.)
The arrival of The Oregonian at 8:45
this morning, the day of issue, instead
of at 5:30 In the evening, was the cause
of much favorable comment among Its
subscribers and the citizens generally
In this city. The Oregonian has always
been In the lead In Roseburg. as compared
in the lead in Roseburg. as compared
with other outside paper, but this
latest departure, whereby Roseburg cit
izens can secure the paper on the morn
ing Of the day it is published, will
make The Oregonian more popular than
ever in this city and county.
HAVE DESIRED IT 30 YEARS
Salem People Much Pleased at Early
Arrival of Oregonian.
SALEM. Or.. May 17. (Special.) Sa
lem subscribers of The Oregonian en
loved the privilege of reading their pa
per before breakfast this morning a
pleasure they have long desired, and
which they now fully appreciate. As
the paper 'arrives in Salem about 4 A.
M.. Salem readers have the paper on
their doorsteps as early in the morning
as the people of Portland do.
The change in train schedule, which
makes it possible to get the paper hers
early, is a great advantage to the busi
ness and professional men and those
occupying official positions- Hereto
fore the paper arrived in the middle
of the forenoon when men were busy.
Now they get it in time td read it be
fore going to work. Merchants will
now have the full market reports be
fore opening their places of business
in tha morning. As a consequence of
WITH
this improved service, the circulation
of The Oregonian is rapidly increasing,
a number of new readers having been
ori-tAr4 n rna lint a a nnn a th an.
nounecment was made that the paper
would be brought here early.
Ever since the Southern Pacific was
completed to Salem, over 30 years ago,
the people have earnestly desired an
early train which would bring The
Oregonian here before breakfast. They
are therefore gratified over the change
in train schedule.
WHEN' IT YVEVT BY STAGE
R. M. Veatch Has Been Reading The
; Oregonian Since 1865.
COTTAGE GROVE, Or.. May 17. (Spe
cial.) The new train schedule, which ad
mits The Oregonian being delivered here.
144 miles south of Portland, in time for
breakfast reading, is greeted with marked
pleasure by its readers. The people see
in this another stroke of progress for Ore
gon. They recognize that with each ad
vancement of this kind the relations of
the people with the state and world hap
penings are closer cemented. Following
are some of the expressions:
James Hemenway By virtue of the new
schedule one is Justified in the assertion
that we are taking on metropolitan ideas.
Think of being on a par with the citizens
of Portland, with reference to reading
The Oreponian!
C. H. Burkholder I look upon The Ore
gonian as the greatest newspaper in the
West. Years ago I gave up the idea. of
getting along without it. Now I can have
it for breakfast, a most appetizing relish.
K. .M. V eaten I have taken The orego
nian nearly all of the time since '65, when
It came to us here by stage. I don't re
member how many days it took from
Portland here, but I think about four. The,
stage traveled day and night. At least It
took a number of days. In the Winter
time it was no telling when we would
get It. I certainly will enjoy The Orego
nian for breakfast.
WORLD'S news at breakfast
First Time Albany Has Been Able
to Enjoy This Luxury.
ALBANY. Or.. May 17. (Special.) The
Oregonian at breakfast was an agreeable
innovation in Albany this morning. To
receive The Oregonian in the morning
has long been a desire of Albany people.
and the new train service is accordingly
greatly appreciated. Favorable comment
was heard everywhere. The full effect
of the change will not be apparent until
the succeeding week days, when the Al
bany man will for the first time have
the news ot the world at his breakfast
table. The new service means the most
to the large number of subscribers on
Albany's six rural routes, for the paper
now reaches here in time to go out on
the routes on the day of issue instead of
one day late, as heretofore.
The Oregonian has long been the most
popular paper circulated In Linn County
and the new service will increase its
present prestige.
STREET SALES Mt'CH LARGER
Eugene People Read Oregonian
Long Before Breakfast.
EUGENE, Or., May 17.-(SpeciaI.)-Vrhe
people of Eugene were reading their'
Oregonlans this morning long before
breakfast and the papers were in the
hands of the outlying subscribers by the
time the Portland papers published yes-
terday afternoon were distributed. This
change in the arrival of The Oregonian,
bringing it here at 5:44 A. M., instead of
in the afternoon, gives the subscribers
an advantage of practically three-quarters
of a day over the old schedule.
The new service is the subject of most
favorable comment on the streets, and
will doubtless make Eugene, which has
always been .a strong Oregonian town,
still more so. The street sales reported
today were unusually good, both morning
and afternoon. Such service has never
been given Eugene by any city news
paper, and will not only apply to the
cities or towns of Lane County, but also
to the rural free jjelivery routes.
NEARER PORTLAND BY A DAY
Grant9 Pass Delighted at Needed
Change in Mall Service.
GRANTS PASS, Or., May 17. (Spe
cial.) The new train schedule for both
passenger and mall service meets the
long-felt want of the public' and gives
Rogue River Valley towns and the sur
rounding country the mail service which
they have long, contended was justly due
a country so prosperous and thickly set
tled. Heretofore mail leaving Portland
in the morning was transferred at Rose
burg to the local freight and brought
to this point the following morning. By
the present arrangements the mail serv
ice for this section of the country will
be equal to the Willamette Valley towns.
The arrival and delivery of The Dally
Oregonian on the same day It is pub
lished brings its readers 34 hours nearer
Portland.
Corvallls Much Pleased.
CORVALL1S. Or., May 17. (Special.)
Instead of waiting until midday or later,
the Sunday Oregonian was tn the hands
o its readers here before 9 o'clock this
morning. The morning service is highly
appreciated by people here, who can
now get the news of the day in the morn
ing instead of having 'to wait till the
afternoon for it. This was the subject
of much favorable comment on the
streets here today.
WHOOPS IT UP FOR CAKE
Kdltor of Polk County Observer
Brands His Republican ism.
DAIJ-A6, Or.. May lfl.-To the Editor.)
Permit me to call attention 1 to an error in
yesterday's Oregonian. wherein an editorial ia
reprinted and credited to the Polk County
Observer that has never appeared! In that
paper.
The mistake is clearly unintentional and
is unimportant farther than that It places the
Obse rver i n a f alse 1 t:h t bet ore th e f o ur
hundred and aome odd thousand" people in
Oregon who are not so fortunate a to be
numbered amonx its subscriber?. The news
paper quoted says it has decided to take no
farther part tn the present political cara
paipn and Intimates that it Is not interested
in the result of tY.e June election. This ia
tn no way the att'tude of the Polk County
Observer. Thta newspaper believes that an
editor should have opinions and that he
should express them on all subjects of pub
lic Interest or concern.
The Polk County Observer is a Republican
paptr and as such it desires the election of
the Republican ticket from United States
Senator to Constable. It supported H. M.
Cake before the primaries and is- supporting
him now, fcelievin-r that the interests of the
Nation will be best served tn th future, aa in
the past- by a Republican Congress-, and see
ing no reason why Oregon, with its enormous
Republican majority, should elect a dyed-ln-the
wool Democrat to an office next in im
portance to that of President of the United
Statea. c- HATTER. -
Editor ana fuoiisner.
L.ov Rates to Chicago.
Extremely low rates to Chicago and
other Eastern points on sale May 18
via Chicago and Northwestern line.
For full In format io n app 1 y" R- V.
Holder, general agent, 153 Third street.
Tomorrow and Wednesday will posi
tively he the last days for discpunt on
East Side gas billa.
PORTLAND GAS CO.
TAX BILL OPPOSED
State
Grange Adopts Report
Against Measure.
FAITH IN PRESENT LAWS
Existing Inequality of Taxes Would
Be Eliminated, It Is Held, if the
Statutes Were Properly En
forced by the Officials.
(Continued Fnjro First Page.)
that a larger revenue to the state may
be produced.
An ad valorem tax, assessed accord
ing to the unit rule and administered
by a State Tax Commission and applic
able to all transportation and trans
mission companies in the state.
Discouragement of a monopoly of
water power, timber wealth and arable
lands by taxation, on the theory that
the people should reap the monopoly
gains. Clumsy and drastic measures
ior cms purpose, admits tne urange,
would effect public robbery.
Summarized, the Grange is seeking
primarily to accomplish the following
results:
A uniform assessment at cash value
of all classes of property; separation
of state and local taxes and such
changes in the present system of taxa
tion as new developments in business
make necessary.
The complete report of the special
committee on assessment and taxation,
together with its recommendations,
follows:
We, your committee, were appointed be
cause of the indorsement by the last State
Granjre of a resolution from the Linn County
buetn-s? council requesting that a special
committee of five be appointed on assessment
and taxation, who shall take up the subject
of securing equal taxes In our Mate, and
whose findings shall be submitted for d1s-
ciwelon and revieion- by the various Pomona
Granges and county councils, during the
year, and whose final report shall be made
at the annual meeting of the State Grange
In 1008.
The original committee consisted of Clara
H. Valdo. chairman: J. J. Johnson. H. I
Hopkins, Judjre Seneca Smith and! Hon.
Thomas Paulsen, later H. I. Hopkins re
signed and Professor F. G. Young was ap
pointed to replay him. Mrs. Waldo request
ed to be relieved of further duty as chair
man and A. T. Buxton was called to the
ohalr.
Five meeting have been held1 during the
year, besides several informal sub-committee
conference.
Your committee frankly confesses to being
uneJble satrtsfacrtorUy to handle this subject
in the time allotted and we feel that we have
but triAile a beginning- in the study and' in
vestigation necessary to a final report -of any
value. This committee. In September. 1907,
sent out to the various Oranges, through the
bulletin, a communication which was in part
as follow:
letter Sent to Grangers.
"In our judgment not a readical change
in the law or system, but the enforcement of
our present law in its true intent and spirit
is the most important issue to be consid
ered and1 accomplished by our community.
The law of Oregon (S. B. and C. Code)
provide that all property shall be asseeeed
at itfl true cash value, which is held to be
the amount such property would sell for at a
voluntary sale made in the ordinary course
of business.'
It is readily seen that the work of a weak
or incapable -Assessor can be corrected by a
strong board, and as well the good work
of an honest and capable Assessor be nulll-flc-rV
by a weak or unprincipled board. We
should look well, then, in the first instance
to the election of upright and strong men
for these ooeitions. We should also carefully
examine our Aesesey work, go before our
respective boards ot equalization and. insist
in no uncertain tone that his work be cor
rected if such Is needed, so that tne large
corporate and other interests which now es
cape their Just share of our tax lyurdvn will
be ooiigea to pay tneir just ano raw pro
portion of our taxes. It is for their peculiar
benefit as much, and we believe even more,
than ours, that such burden of taxation must
be had. In case of riot, lawlessness or strife
they suffer most, and we protect chem far in
excess of our true responsibility, because they
escape either through the weakness or per
fidy of officials the tax burden they should
bear. But wherein would this be corrected
If the system-were changed? The enforcement
would still rest upon some . off ieial even
thomrh different from now.
"The first and most important end to ba
attained is a proper enforcement or our laws,
and this we. as a united community, murt
firmly and continuously insist upon. There
are men among us who are honest and up
right, and If our present county officials fear
these great, selfish Interests or are weak
and Incapable, and refuse to properly and
in its true interest and spirit, enforce
law we must put men in these places who
will. With a proper enforcement of phe law
the inequality tn our taxes wm largely aie-
To further aid your committee, six ques
tlons were sent out to the various Aessors.
concerning the assessment of rall-roatte, tim
ber land?, etc., which, with the answers re
ceived, we hereby append:
Questions Put to Assessors.
q. "What Is the assessed valuation per
mile of the roaabea or your railroads, main
line and aleo branch lines?"
Umatilla "Ten thousand dollars for O. R,
& N.. $50CO for W. & C. R. R."
Wasco "Main line 12.500 per mile or,
roadbed and right-of-way, branch line from
$3000 to SrtOOO per mile.
Grant "Twenty-five hundred1 cottars pen
mile."
Washington "Fifteen thousand dollars per
mile.
f'latHOD "Railroads, $6000; logging .road,
11500."
Douglas "Thirty thousand dollars per
mile."
Polk 'West sloe line. jenerson
street line. $10,000: Salem & Fall City line,
OlackamfleJ "Main lines, $15,000; branch
lines. SHOOlt."
lane "Main line. $17,000: Woodburn. Na
tron branch. $XX; made $10,000. but cut
19t.fi bv board to $WXKlt: pringfleld-Mohawk,
made $10,000. but cut by board to $7000."
Marion 'Main line, $2S,0W; branch line,
sin itfVt "
d. "What is the assessed valuation of your
railroads' rolling stock per mile?
Umatilla "One thousand dollars for O.
ft N, $140 for W. & C. R. R."
Vasoo "One thousand dollars per mile.
Grant "Three hundred dollars per mile.'
Washington "One .thousand dollars per
mile."
Ola tsop "Twelve h undr.ed dol lars per
mivinc.ia Twn thousand dollars per mile.
Polk "Main lines, $1000; Fall City line,
Sll.Vl "
l Clackamas "One thousand dollars per
Lane "One thousand dollars, made $2noo
1906. but was cut down by Board of Equal!
aation to $lt00."
uUr)nn Tvn,t thousand dollars rer mile.
q. "What t the assesses valuation or
cultivated land, uncultivated and tillable
lands?" , A
Umatilla "Cultivated, $3 to $W per acre;
uncultivated. t cents to $10 per acre."
W asco "Cultivated from $5 to $lfj0: uncul
tivated, from $1.50 to $T Pr acre."
Grant "Right dollars to $20 for everything
that raises acrop of any kind; wild land at
1'Vashingto "For year lftoe, cultivated
land $.V per acre; non-tiilable land. $9 per
acr?" Their values are the average assessment-roll
for year 17 not yet complete
ut averages will show higher by quite a
la'ciatsi--'Cult1-ated land. $5 to $SR per
acre; tillable land. $1 to $15 per acre."
Doug'ae "Cultivated land- $30; unculti
vated. $5; tillable land. $T0 per acre."
Polk "Cultivated and tillable land, $15 to
$50: uncultivated, $3 to $5 "
Clackamas "Cultivated land, from $15 to
$1.: uncultivated, from $1.25 to $75.
Lane "Land on tax roll is classified only
as 'tillable and 'non-tillable and is assessed
at vaiues varviiyj according to quality and
location: tillable land from $10 to foO per
acre with some small tracts adjoining Eu
gene' at $100; average farm lands, tillable,
from $20 to $30 in best farming districts:
non-tillable land, from $1.50 to $15; average
non-Ui.able of best farming localities, from
' Morton "Ranging from $50 to $300 per
acre, according to quality, location, whether
planted i producing orchard, hops and ths
Values Taken as Basis.
q. What percentage of true value do you
take as a ba-is of awesmert?"
Umatilla "Twenty-five per cent or one
fourth of market value."
Wasco "Fifty per cent.
Grant 'l aim at a two-thirds valuation."
Washington "About 75 per cent." '
OatFp "Forty per cent."
I'UBla Seventy-five per cent."
polk "Aibout 7S per cent.
Clackamas "Fifty per cent."
Tjane "About 60 per cent.
Marion "One hundred per cent.
Linn "Cash value. J
Question "How do you arrive at actual
Talues?"
Umatilla "Use market values when these
are ascertainable, otherwise capitalize rent
als, or net earnings at about 7 per. cent."
Wasco "Take selling; value."
Grant-1 "Two-thirds of what he property
would sell for at ordinary sale in my sec
tion of county."
Washington "By keeping myself informed
the best I can as to the prices lands are sell
ing for."
Clatsop "Fifteen cents t 55 cents per
thousand and $1 per acre for land, accord
ing; to location; timber Is all cruised in this
county."
.Polk "By watching- the selling- price of
property."
Clackamas "By sending deputies to see
the land who are qualified to Judge as to the
real value of the land. I shall raise the as
sessment of the railroad to I0.0O0 per mile
this 3'ear, and assese at cash value next
year which, will be more than double what
it is now.
Iane "A difficult question to answer,, ex
eepuby saying that I try to learn what the
land or other property would sell for readily
to those fully acquainted with same. I
watch sales and the considerations, asking
prices, etc."
Marion "Observing sales, when made in
the ordinary course of business and by gen
eral knowledge of conditions in the county,
earning power of utilities, productiveness of
lands, sale value of timber and volume of
business."
Iinn "What property will readily sell
for; no outside or imaginary values.
Question "Upon what basis or plan do
you determine value of timber lands?"
Umatilla "We have very little timber
land; such as we have we rate according to
market value."
Wasco "By location, amount of timber
and value of land after timber is removed.
Grant "Until we can have It cruised, I
am assessing it very low $3 to $5 per acre.
In this way I make sure that I am hot
getting the prire above the value of the
poorest of it. Hope to get it all cruised next
Sumnwr."
Washington "First, bv having our timber
lands cruised, which has been done, and I
have assessed that class of land as follows:
Maximum, $5 per acre, and $1.25 per thou
sand feet; minimum, $2 per acre and $1 per
thousand feet."
Clatsop "Guess, the same as tney ail ao."
Douglas "Assess timber land according- to
estimate.
Polk "This year our timber lands are
cruised at actual value, and 75 per cent of
that will be assessed value."
Clackamas "Bit taking the amount of
timber on it and calculating it at $1 per M
tumpage.
Lne "same as other lanas. l aiso nave
estimates of the amount of timber on a
large area and try to keep postea as to
value of 'stumpage.' etc. I am assessing
timber lands at from $7.W to per acre
this year."
Mar on "Bv rru sinsr ana recoros or saies.
together with lnauiry from experienced tim-
bermen."
Tinn "No cruise: values nlaced from gen
eral knowledge of the different tracts as a
whole."
Tin Shows Inequalities. t
The contemolation of such Inequalities as
the above list exhibits, has caused your com
mittee to look favorably upon the eatabiisn
ment of a State Tax Commission, whose
duties shall be somewhat similar to those
outlined, by the report of the temporary tax
commission (set forth in House oiu i ,
which failed to pass the last Legislative As
sembly. )
' Your committee approves of and recom
mends to th nttpntfnn or the State Grantre
legislative Committee the amendment to the
constitution proposed by the late temporal
tax commission, permitting property to be
classified and taxed in classes at different
rates, maintaining always within each class
umrorm race. we doiicvo mis wouiu
once, the simplest and most effective
beneficial change in our present tax system.
we were conrrontea with an unexpeciea
problem when the Oregon Tax Reform
leairue caused to he nlaced uDon the ballot.
at the coming election, an amendment to the
Oregon constitution exempting- eenain prop
erty to an extent which woum reauy pieaga
Oregon to the single tax system.
Single Tax Is Opposed. '
Your committee oonoses this amendment
as too radical ana extreme at tnis time, l ne
citizens nf Oregon do not understand how
this revolution in taxation will affect their
homes and business interests.
Your committee is not able to predict
how such a law will operate, because they
have found hut little in the experience of
other countries to guine their luagment.
Tour committee is convinced that the prin
ciple of the single tax should be applied
only to future unearned social increments
as tney accrue, tr at an,
rne nresent system or state taxation can
he made more nearly just and equitable and
efficient through being viewed as a growth.
improvement or it will he nest etrectea
gradual and carefully-adapted adjustments
to tne newiy-aeveiooea metnoas ana organ i
zatlon of business and to the habits of the
neonle. we strongly favor constructive as
opposed to revolutionary tax reform m
Oregon.
With the idea of aiding- the perioral tils
cussion of the Single Tax Amendment which
your committee has urged uoon the Grange.
we put rortn ny rroressor v. . Young or
the University of Oregon) the following set
of questions touching some fundamental
points which Grange members should be in
formed upon:
Subject for Tax Study.
1. "Should a system of taxation he dl
reeled primarily to secure revenue sufficient
ror tne support or tne wont or tne govern
ment; or should this fiscal motive be made
secondary to considerations of ethical and
social reform ?
i. How far may the machinery of
state taxation be used to remove moral
evils?
b. How far mav the machinery of stats
taxation be used to remove ecpnomic evils:
-ur tne inree main pases or taxation;
a. Ability to pay.
b. Cost to the government for the pro
tectlon received.
c. Benefit derived from the government
which should be the leading factor in de
termining the apportionment or assessment
of the burden of taxes?
3. "Our State Constitution, in its clause
pertaining to taxation, restricts very rigridly
tne mode of urocedure in taxation, it com
pels adherence to one uniform rate of as
sessment and taxation for all nroperty alike
Under thls'constlf utlonal provision our nres
ent innerttance. corporation license, insur
ance and license on gross earnings of certain
transportation companies, .taxes are allow
able only as supplemental to the genera
property tax contemplated by tne ronstuu
tion. Should not tne constitution he amend
ed so as to sanction equal and uniform rate
of assessment and taxation within the terri
torial limits of the authority levying the
taxes? Such an amendment would be in !
accord with that recommended by the recent I
Oregon Tax Oommlsftfon and with the first i
resolution adopted by the National Confer
ence on State and Local Taxation, held at
Columbus.- Ohio. November 12-1.". 190T.
4. "Should money, notes and accounts
(Invisible property) be taxed at a lower dif
ferential rate to secure' larger returns of
such forms of property and more equitable
assessments? See Maryland and Connecti
cut systems.
5. "Because business has taken so many
different forms and the kinds of property
have become so diversified is not the most
serious source of trouble In taxation the
lack of organization and expert service for
the work of assessment ?"
The majority of the committee are opposed
to wholly exempting money and credits, but
should not object to some system of taxing
money, notes and accounts at a low rate,
as is now being so successfully done In
some other states.
Money Is liquid and has a way of flow
ing out of the reach of the assessor, and for
this reason we would favor a law taxing
bank deposits, if such a law can be enacted
to deal fairly and effectively with all kinds
of banking Institutions. We wish to avoid
all danger of "double taxation."
Other Questions Answered.
"We beg to introduce the following set of
questions, with the answers received from
the various Assessors, ufcon this subject of
assessing and taxing money, notes and ac
counts at present in Oregon:
Question "What Is the total assessed
value, in your county, of money, notes and
accounts ?"
Lane "Money, $218,525; notes and ac
counts, $492. 21io.
Linn "Money, $133,475: notes and ac
counts. $(l7.Hfir "
Marion "Total assessed valuation for
1007. $:tl.421.528; money and accounts,
$l.snp.Ht4."
Multnomah "Money, notes and accounts,
$26.170.240."
Umatilla "Money, notes and accounts,
llOO.
Wasco "Money, $110,945; notes and ac
counts. $57,620."
Washington "Money, notes and accounts.
Question "At what psr cent of face
value do vou assess notes and accounts?"
Lane "Notes and accounts, according to
rate of interest they draw, taking an 8 per
cent note at face, a per cent note at
seven-eighths face, and a C per cent note
at three-fourths face, etc.
Linn "At cash value."
Marlon "At 100 cents on the dollar.
Multnomah "Notes and accounts, at 75
per cent of their face value after deducting
those which are considered aa very doubt
ful or uncollectible."
Umatilla "Full value basis."
Wasco "At 50 per cent of face value."
Washington "At 75 oer cent of face
value."
Question "To you think it would increase
the revenue from money, notes and accounts
If the tax were reduced to a very low
rate?"
Lane "No. The man who wilt He to the
Assessor at one time, will at all times."
Linn "I hardly know how to answer your
last question. If you mean to ask: 'Would,
a lighter general burden and a lower levy
increase the returns of the above species of
property? I would aay possibly yes. as X
think a lower levy always encourages, to
some extent, a better return of intangible
propertv. But to - lower the per pent of
assessed value 1 would answer no. Money
'is within itself a thing apart.' It has
been and roust ever be an invisible thing.
i
: ' J--,'-v'-''i'x" ' '
The First Piano
was rather & crude affair, but out
of it came the first complete
piano, in the perfection of the
STEINWAY
It is just the same with piano
players. The first ones .were in
the nature of an experiment, un
til finally, through ev6lution of
perfected ideas, the world was
given the first complete and per
fect piano-player in the
A. B. Chase Artistano
Piano Player
It is indeed true that pialno-play-ers,
like pianos which do not pro
cess in constructive ideas, real-'
ly retrograde. You owe it to
yourself to examine the A. B.
Chase Artistano Player. We have
players from $500 up, and make
a liberal allowance on your old
piano.
Sherman, Clay
8 Co.
Victor Talking Machines.
Sixth and Morrison Streets,
Opposite Postoffi.ce.
whollv bevond the reach of the Assessor,
and perhaps no legislation will eve- change
it. iserore we oetier inia cunuinua luum
will, no doubt, have to te a great awaaen-
Ing of civic conscience." I hare always
thought we might increase the return of
notes by a Utt le conservative legislation
along this line."
Marlon "I believe that a lower rate will
naturally bring out the values that are in
hiding." ....
Multnomah "l do not inmic it wouia
Increase the revenue from the notes and
accounts If the tax were reduced to a very
low rate. Money, as you know, haa a happy
faculty of always disappearing when afisen.s-
ment time comes, consequently, very nine
of it ever goes on the assessment rolls."
i Umatilla "Those who wish to evade a
tax, cannot be induced to pay a portion
of It. when they can evade it altogether."
Wasco "I do not."
Washington "If I understand the ques
tion my answer will be: No."
Two Laws br Initiative.
The Oregon State Orange has caused to
be enacted, under the Initiative, two laws
placing a moderate license tax upon certain
fmbiic service corporations (Pullman Sleep
ng car companies, refrigerator car compa
nies, express companies, telephone and tele
graph companies), doing business In . the
State of Oregon and paying little or noth
ing towards the support of the state gov
ernment. The results of our attempt to tax these
corporations upon their gross earnings have
been so far very discouraging, as win o
seen by the following statement from the
Ktate Treasurer unaer aate ot Apru t ,
1 U4Ut -
"The following sums have been collected
to this date from the companies taxed
under the laws enacted by the people at tho
June election. IWMi. by initiative petition:
Express companies 5.ft33.72
Telegraph companies 1,44. 96
Telephone companies 980.64
Sleeping car companies 2,778.13
Kerrigerator car companies an.iw
Oil companies 104.53
Total S1L191.91
"The companies from which a much
greater revenue would be received have
refused to pay the tax. Suits to collect
have been instituted by the Attorney-General,
and I presume that the litigation will
go to the highest court before It is finally
settled."
Froblem Is Serious One.
A certalh amount of intelligent co-operation
among the people, based upon prin
ciples of justice, must be back of every law
to secure its enforcement.
This question of assessment and taxation
Is of the most serious Importance to all
our citizens. We are already facitis the
problems of obtaining increased, revenue ror
our public school system, good roads and
other needs incidental to a growincr state.
The new tax law oroviaes on cage 451
of the 1907 session laws, section 8, for a
speedy review by the courts of any assess
ment. If this new law is valid, it will
not be possible-hereafter for large taxpayers
to embarrass the counties by holding up
their taxes by means of lengthy litigation.
Hence, all is to be gainea ana nothing lost
by an effort to fully tax large corporations
tne same rate tnat private property
paya. ...
Kerommenaations Are juaoc.
We recommend that the State Grange
continue Its educational campaign among
the Grangies to the end. that our members
may clearly una erst an a tne principles ana
methods of state and local taxation.
We recommend further that a committee.
similar to thia one, be continued for an
other vear.
We offer the following suggestions as an
outline guide to further study:
A system of i'tat taxation of a high or
der is a co-ordinated whole. Balutary
changes can be made only in the light of a
comprehensive grasp of all of Its features
and principles. Our present Oregon system
of state taxation exhibits features ana
principles which may advantageously be
grouped as follows:
First Featunes which are universally ap
nroved as to their general form, but which
need slight modifications to bring out their
full virtue.
Second Features which are so unsatis
factory as to need virtual replacement by
others more adapted to our present-day
(vinditinns. in addition rrouo
Third May be suggested for features to
fit new and un ique ekements in our econ
omic conditions.
Under 1 (features needing modification)
we would name:
Changes That Are Needed.
(a) The Oregon basis of apportionment
of state taxes among tne ainereni coun
ties, that of relative county expenditures
excluding cost of roads ana bridges. This
is a unique and happy device which should
be retained, wltn sucn moamcauons as ex
nerience proves advisable, as long as we
continue to have recourse to the general
propertv tax for state revenues. A change
in it that is immediately necessary grows
out of the fact that the principle has not
vet been adequately developed In our
statutes. The law of 1907 natalns the five
year period of apportionment. The appor-
tinnmnt should be revised every year.
based on the average of th-a last preceding
five years of expenditures. This change
would not involve the making of addi
tional rnorta. It would yield most valu
able statistics which the taxpayer should
n-n him tar recelot and so be the means
of keeping him informed as to the degree
of economy exercised in the administration
of his county affairs. As a second feature
worthy of study with the view of Improve
ment we sugsest: ,
( b Separation of state and local rev
enues The increase of state revenues from
the special state taxes is gratifying, but
the degree of separation of the sources of
state revenues from those of local revenues
can advisedly be carried much farther. It
is not clear,- however, that It would be
salutary to divorce completely these
sources, as the state revenues need the
elasticity that an element of the general
property tax revenues would give, and then,
too. the people need to feel directly the
burden of state expenditures to a certain
minimum degree to keep them alert as to
the extravagance of their state officials.
As another foature of the group needing
modification have C. The inheritance
tax. The Oregon inheritance tax law
should' be amended so as to yield larger
PORTLAK
AND
POV
THE STREET E.
In this bulletin we pro
a street railway company
the suburbs and outlying s
This subject is of such
that we shall have to divide
order more fully to cover it,
in our next bulletin.'
THE SOCIAL VALU
In the special report of the UnitA
under the heading of "The Urban
tor," the report says: "The street
most important single influence
I
AHA
a
The chief function of a street railway in
bution of the population over a wider area '
be possible to occupy. Economic
to draw multitudes of people into
the inhabitants increase in numbers, they must
closer and closer together to the
or they must find some means by
of time and strength, they may live
from their places of business.
A CITY GROWS EITHER PERPENDICULARLY OR H
Z0NTALLY
A city growg perpendicularly, in the form of tenement-houses
and high buildings, or horizontally, spreading itself in the form of
smaller buildings over a much larger area.
The character of growth is determined by the time consumed
in transportation between the business and residential sections of
the city. People will not live in great numbers more than one-half
hour's time from the business sections of the city. Slow and irreg
ular service materially decreases the dwelling-house area and the
people crowd together. If the service is rapid and regular, the
radius of the residence circle is enlarged and the dwelling-house
area proportionately increased. '
This healthy growth will vary according to the character of the
streetcar service. Thus in Glasgow, Scotland, where the railway
mileage is very limited, or in New York, where the service to the
east and west is hampered by the rivers, tenement-houses prevail,
and social conditions cause grave concern.
The horsecar could travel but a short distance in half an hour,
and the suburban growth of the city was limited. The result of
the early adopting of rapid transit here was the Bpeedy enlarge
ment of the dwelling area and greatly improved social conditions.
PORTLAND THE "CITY OF HOMES"
Portland has few tenements; it requires but superficial exami
nation to see how well the city stands in this respect. Its great
area is largely covered by two and three-story houses, and it is not
standing still. A glance at every suburb will show that vast build
ing operations, consisting of two and three-story houses, are now
being pushed far out into the new subdivisions.
While this represents the energy and enterprise of our citizens,
we feel that they will not begrudge us our claim to have aided in
making this growth possible and profitable.
Prior to 190j the city area was 38 square miles; in 1907, 44.75
square miles. Due to the rapid extensions of the street railway
lines much of this has since become improved city property, mak
ing a tremendous increase in the taxable basis of the city.
The electric railway system is equally indispensable to the dis
tricts outside the city limits. Its suburban and country lines accom
plish two things. First, a great number of people who have their
offices in the city are enabled to live in the suburbs. Second, the
sections of the country traversed by the electric lines are brought
into much closer relationship to each other, thus greatly enlarging
and developing the field of business activity in these sections. The
most forcible argument in favor of the value of rapid transit as a
developing agent in the suburban and interurban districts is the
increase in population and prosperity in these districts which has
taken place since the electric lines were built.
But the company is pushing still farther out and extending
ahead of the population. It has many miles outside the city limits.
When these lines were built they ran through very sparsely settled
localities. They did not pay for many years. Some of them do not
par now, but substantial homes have sprung up, lining the various
routes, and the people have availed themselves to a surprising ex
tent of their opportunities to leave the crowded sections and still be
within easy reach of their places of business.
Present conditions are a stronger argument than anything we
can say to show the remarkable growth of the suburbs and the
assistance given to it by the railways.
revenues. While UDerai exemptions ior ai
rect heirs should be retained, the rates
should be raised for both direct and in
direct heirs and the progressive principle
with a higher ratio snouia appear in an tne
rates.
Rpmnd Among tne ieatures or our
present methods of taxation that are quite
unsatisfactory and that require radical
modification are:
a The taxation or lntangioie person
alty. The position of tlva committee on this
phase of the problem has already been in
dicated in an earlier paragraph of this re
port. (b) The taxation of railway and other
public service corporations calls for radical
revision. An aa valorem tax. assessed ac
cording to the unit ruks. and administered
by a state tax commission, and applicable
to all transportation and transmission com
panies in Oregon a system similar to those
found in Michigan and Wisconsin would
no doubt make the longest move toward
bringing the Oregon system of taxation up
to date.
Third Aa to innovations planned to se
cure to the whole people the benefits of un
earned social increments which now are
reaped by the speculator, the committee
indorses a thorough study of them. The
monopolization of water powers, of tho
timber wealth and of the arable lands in
Oregon should be discouraged through taxa
tion. The people should reap the monopoly
gain. The clumsy and drastic measures for
this purpose would effect public robbery.
Summary of the Report.
By way of a summary it may be said
that the committee Is aiming primarily to
achieve:
(a) A uniform assessment at full caan
value each of the different forms of prop
erty. To attain this a state tax commis
sion Is necessary for the assessment of rail
ways and other public-service corporations
and for the authoritative supervision of
County Assessors.
(b) It aims also to secure the separation
almost, but not quite completely of the
sources of state and local taxes.
(c) Finally, it Is studying to supplement
the present system, especially where new
developments in business have made it nec
essary. Brings Valley Nearer Portland.
WOODBURX, Or., May 17. (Special.)
For the first time in the history of Wood
burn the citizens of this city, were today
enabled to read The Morning Oregonian
before breakfast, and It is needless to
state that they duly appreciated It. This
laudable enterprise and energy of The
Oregonian will treble its circulation at
this point. This great accommodation
wakens up the whole Valley and makes it
seem nearer to the metropolis.
Hanan srmes n: Hownrnaf
USE ALLEN'S F00T-EASE,
A powder to be shaken Into the shoes. Tour
feet feel swollen, nervous and damp, and get
tired easily. If you have aching feet, try Al
len's Foot-Ease. It rests the feet and makes
new or tight shoes eaey. Cures aching, swollen,
sweating feet, blisters and callous spots. Re
lieves Chilblains, corns and bunions of all pain
and gives rest and comfort. Try it today. Sold
by all Druggists and Shoe Stores, 25c. Don't
accept any substitute. Trial package FREE.
Address. AHn P. Olmsted. Le Roy. N. Y.
TRAVELERS' GUIDE.
SEE THE COLUMBIA EIVER
Via
REGULATOR LINE
Daily service to The Dalles and
return. Phones Main 914, Home
A 5112.
BX
ra
in tiis
and social :
huge urban
detriment of hea
which, without iru
farther from one'
TRAVELERS' GUIDE.
PORTLAND RY., LIGHT ft POWER CO.
CARS LEAVE.
Ticket Office and Waiting-Room.
First and Alder Streets
FOR
Oregon City 4, 6:30 A. M.. and every
80 minutes to and including 9 P. M -then
10. 11 P. M. ; last car 13 midnight.
Gresham, Boring, Eagle Creek, Estsv
cada, C'azadero, Eairview and Trout
dale 7:15, 0:15. 11:15 A. M.. 1:15. 3:45,
6:15. 7:25, P. M. ,
FOR VANCOUVER
Ticket office and waiting-room Second
and Washington streets.
A. M. 0:15, 6:50. 7:25. 8:00, 8:35,
0:10, 9:50, 10:30, 11:10. 11:50.
P. M. 12:80, 1:10. 1:50. 2:80. 8:10.
8:30, 4:30. 5:10. 5:50. 6:30, 7:03, 7:40.
8:15. 0:25. 10:35t ll:5t
On Third Monday In Every Month
the Last Car Leaves at 7:05 F. M.
Daily except Sunday. (Dally except
Monday.
CANADIAN PACIFIC
Empress Line of ths Atlantic.
LESSTHAN FOUR DAYS AT SEA
The Empresses sail from Quebec to Liver
pool in six days; two days on the majeatla
St. Lawrence. Speed, comfort, elegance and
safety are combined tn these splendid ex
press steamers. Ask any ticket agent for
particulars, or write J. R. JOHNSON, Pass.
Agt., 142 Third 6t.. Portland, Or,
SAX FRANCISCO A PORTLAND S. S. CO.
Only Direct steamers and Daylight Sailings.
From Ainsworth Dock. Portland. 9 A, M.
S. S. Rose City, May 23, June 6, 20, etc
8. S. Mate of California May 80. June 13, 27.
From Spear St., San Francisco. 11 A. M
S. S. State of California, May 23, June
6, etc.
g. S. Rowe City May 30. June 18. 27, etc,
J. W. RANSOM. !ock Agent,
Main 2ti8 Ainsworth Dock.
M. J. ROCHE, Ticket Agent. 142 3d St.
Phones Main 402. A 1402.
STR. CHAS. R. SPENCER
FOR ASTORIA
Monday, Wcdnesdar and Friday, 7 A. 31.
Kelurn. o p. M.
THE DALIES
Tuesday, Thursday and Saturday, 7 A. M.
Keturu 10 P. M.
I.andinK. Washington-Street Dock.
FARE fl.00. MAIN 8610.
North Pacific S. 1 Co'. Steamibip
koanoke and Geo. W. Elder
Sail for Eureka, San Francisco and
Los Angeles direct every Thursday
at 8 P. M. Ticket office 132 Third
St., near Alder. Both phones, M.
1314. H. Young, Agent.
COOS BAY LINE
The steamer BREAKWATER leaves Port
land every Wednesday at 8 P. M. from Oak
ttreet dock, for North Rend, Mam bile Id and
Coo Bay points. Freight received till 4 P.
M on day of sailing Passenger fare first
class, $10; second-ciasa, $7, including berth,
and meal a Inquire city ticket office. Third
and WsBtalostOB streets, or Oak-street dock1
k.