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About Morning Oregonian. (Portland, Or.) 1861-1937 | View Entire Issue (Jan. 20, 1917)
THE 3IORXIXG OREGOMAX, SATURDAY, JANUARY 20, 1917. TAX NOTICE VIA POSTCARD IS LOST Senate Committee Unanimous in Standing by Publica , tion of Lists. EDITORS CITE DANGERS l'ossibillty Tbat Notifications Will Go Astray and That Property Will Be Sold Without Knowledge or Owner Is Pointed Out. oTATE CAPITOL. Salem, Or.. Jan. 19. (Special.) The Orton-Farrell bill to abolish publication of delinquent tax notices and substitute a system of pos tal card notices was unanimously dis approved by the Senate committee on assessment and taxation following a public hearing tonight at which the dangers of the measure were vividly brought out. The committee did not malw out a formal report tonight, owing to the ab Hence of Senator Lelnenweber, who Is understood also to be strongly opposed to the bill, but it was definitely de cided that a substitute measure will be brought in to apply to Multnomah County only. It was the feeling of the committee that even in this Multnomah County measure it would not be wise to adopt the postcard system. Informal dis cussion among the committee mem bers revealed the dclded opinion that a. postcard system of notices is so in adequate, and Involves such danger to titles, that some provision ought to be made for publication of tee delln quent tax list. Dangrer of Carda Recalled. However, i-s will be left to the Multnomah delegation to work out. The demand for a change in the pres fnt law is due to a "Joker" slipped into It when it went through the Leg' islature four years ago, requiring pub' ltcation of delinquent tax notices in Multnomah County In four dally pa pers, at a consequent disproportionate cost. Tonight's hearing was attended by a delegation of about 15 country ed itors, who are here as members of the Oregon Editorial Association. They presented facts to the committee that clinched its objections to the proposed measure. Klbert Bede, editor of the Cottage Grove Sentinel, pointed out that the present publication law was adopted after a postcard system of notices had been tried out in the state some years wgo and found dangerously defective. He told how It was put on the books as the result of complaints from prop . erty owners whose property had been Bold for delinquent taxes because they bad never received the postcard no tices. Publication Helps Collection. He and other speakers also em phaslzed that one advantageous fea ture of the publication law la that the dislike of having their debts published is a very effective stimulant to early payment of taxes. He backed up his Btatements by reading letters and tele grams quoting county officials in van ous parts of the state as strongly op posing a change. It was also pointed out that expense of delinquent tax notices does not de volve UDon the county, but upon de linquent taxpayers, and that for their own convenience and safety the tax payers themselves desire the publica tion system. Senator Garland, who attended the hearing as a spectator, also pointed out that under the postal-card proposed measure there was grave danger that persons buying property, whose names have not become of record on the as sessment rolls, will have their prop- erty sold for delinquencies, because the postcard notices will go to the former owners. Senator Strayer, also present a spectator, was another to put In a. word against the change. . . Others who spoke included Bert Greer, editor of the Ashland Tidings, who said the proposed law was the re suit of a Portland Democratic editor . personal political ambition! ' Guy " La ollette, editor of the crook county Journal, who emphasized that the rate charged for tax notices is the same a that charged for ordinary classified ad vertising; O. C. Leiter. editor of the La Grande Observer: J. f. Hurley, edito of the Washington County News-Times, and James I'. Stewart, editor of th l-'ossll Journal. NEW BILLS ARE SET FORTH Total, of 19 More Measures Intro- duced Before House. STATE CAPITOL, Salem. Or.. Jan. 19. (Special.) The following bills were Introduced In the House this morning H. B. 148, by Mrs. Thompson Making County School Superintendent ex-offlcio member of School Board In hiring teachers. H. H. 140. by Mrs. Thompson Increasing pchool district's maintenance fund from loOO to J4O0. H. B. 150. by Sweeney Axnesidlng; fame laws to require license for carrying; gun whether It is used to kill game or not. H. B. 151. by Walter B. Jones To pro hibit involuntary servitude and forcible de tention in bomei or private institutions. H. B. 132. by Lunser To protect tne po tato industry of Oregon. 11. li- l&i. oy LUDKer To proviae bounties on gophers and moles. H. B. lo4, by Clark Requiring railroads to build spur track to warehouse within 500 feet of main track. H. B. 133. by Ashley Permitting five In stead of three peremptory challenges In court procedure. H. B. loS. by Crandall Making intoxica tion a crime. H. B. 157. by Forces xtecniatlnx manu facture and sale of snuff. H. B. 138. by Laurgaard Establishing Ir rigation code. H. B. 15. by Corbett Permitting stock holders in land corporations to vote by proxy. H. B. ISO, By Forbes Authorizing Desert and Board to co-operate in appeal to de termine rights to water In Chewaucan River. H. B. 161. by Laurgaard Placing all streets in an Incorporate city In Jurisdiction ox municipality. H. B. 142. by Peck Establishing Ktau Board of Eugenics H. B. 183. by Goode To provide for main tenance ox fisgan Home and appropriating money. H. B. 184. by Lane and Donrlai dslnu. tion Transferring certain records. ti. l. loo. ry Stephens To establish Cas cade county zrora eastern portion of Clack amas County. i 1 . 13. 160. by BrDWndi Ta mhr.l1.. Tn. dustrial Accident Commission and transfer auues to c-tate Insurance Commissioner. CASCADE COTJXTY BILL IS IN" Division of Clackamas Is Proposed, With Estacada as Seat. STATE CAPITOL, Salem. Or.. Jan. 19. Special.) Representative Stephens Introduced in the House today the much-discussed Cascade County bill. It proposes to establish Cascade County ut of the eastern portion of Clacka mas, with Estacada as the temporary county seat. A big delegation of Oregon CItv oeo. pie were here last night opposing the Dili, btepnens lives in a district that would be embraced in the new county. I TS J heals cuts First Aid for Household Accidents I lie -laiiiv. kv.. - . - which makes Resinol a standard remedy f .un-tmnhte malces it a most relia ble dressing for cuts, bums, scalds, chafings, and similar emergencies. All druggists sell Resinol. Keep a jar on hand, U. S. TO MOURN TODAY UNIQUE HONOR TO BE PAID MEM ORY OP ADMIRAL DEWEY. ivro r.sirs bnu to lie - lrea in Fare well Balnie President to Attend Private Home Funeral. WASHINGTON. Jan. 19. Admiral Dewey, the hero of Manila Bay, will e buried at Arlington tomorrow with public honors seldom equaled in the JN at ions history. After services in the rotunda, of the Capitol, the body will be followed to its resting place by a cortege Includ ing all the high officials of the Fed eral Government, the diplomatic corps, ranking officers of the Army and Navy, many military and naval units uniform, committees of the Senate and House and representatives of many patriotic organizations. Flags on American public buildings, forts and naval vessels throughout the world will be at half-mast and at noon, while the last rites are being said at Arlington, senior warships of the American Navy everywhere will fire a salute of 19 minute guns. . A brief ceremony at. the Dewey resi dence. attended by near relatives, the President and Mrs. Wilson and a few close friends, will precede the Capitol funeral, and in conformity to the Ad miral's expressed desire, the Annapolis midshipmen will be the only military escort when the body is taken from the home. Naty officers said today that per haps the most unusual of all the honor to be paid the dead hero will be the salute of 19 guns, fired at noon by American warships. It is the salute of the "ecretary of the Navy and 17 guns is the designated Admirals sa lute. The extra honors, to be given under order of Secretary Daniels, will be extended in recognition -of Dewey's rank, unique in American history, as the Admiral of the Navy. LEAK INQUIRY BELITTLED Taft Calls Affair Waste of Congress1 Time and People's Money. WASHINGTON, Jan. 19. Congress was criticised by ex-President Taft i speech at the National Press Clu tonight for wasting its time and the people' money on such activities as the so-called leak investigation. He pre dieted that the entire episode would pass away as "a bad smell. I have observed, said Mr. Taft, 'that there are some gentlemen wh feel there is an exigency now in the history of the country that requires some means of protecting the reputa tion of men in high places. I agree with the idea that it is too bad to have Irresponsible stories and dreams put out as serious, to find their ways into headlines, affecting the reputation of men who are entirely helpless to de fend themselves. "I think, however, that they will find I hope that is my experience and I like to believe It is that these things, hard as they seem at the time, vanish into thin air after a while and the episode passes as a bad smell goes away. 'ACKERS CHARGED WITH IGNORANCE Livestock Men's Counsel Says Economic Principles Are Not Understood. FULL INQUIRY DEMANDED Beads by Inheritance" of Five Great Concerns Rapped Mar ket Committee Says Producer Is to Be Reckoned With. in its coal-shortage troubles, the situa tion is still serious. Mayor Palmer an nounced this afternoon that to conserve the city's fuel supply, the publio library would not be opened nights or Sundays until further notice. The city con tracted for an ample supply, but may not be able to get it here in time to use. M. J. Buckley, general superintendent of the O.-W. R. Sc. N. Co, telephoned Mayor Palmer from Portland as soon as ! he read In The Oregonian of the threatened shortage and promised thati if the situation grew much worse the f;; from the railroad's locomotive supply. H. C. Oliver, traveling freight agent, also telephoned from La- Grande that the railroad would divert cars of coal if necessary. Dealers' urging has started five cars of fuel from Utah and Wyoming mines. I Mayor Palmer has Instructed city em ployes to watch for the poor who may be without fuel. The temperature mod erated today, but the mean temperature is six degrees below zero. The last seven days is the lowest week's tem perature ever known here, six degrees below in 1890 being the lowest previous. COLLEGES IN SESSION SCHOOLHOUSE DEDICATED New Terwilliger Structure Is of One- Story Type. The formal dedication of the new Terwilliger School building in South Portland, which recently was opened for classes, took place last night, with members of the bchool Board, the su perintendent of schools and many resi dents and school children of the dis trict in attendance. The building has six classrooms and large assembly hall, and is of the distinctive one-story type, which has been developed as an original product of this city. A new idea in education, as an nounced by Superintendent Alderman. consists of courses for adults, a bene fit for which the new school audito rium will ultimately provide. While no other meeting places hitherto have been inaccessible to residents of the Terwilliger. the use of the school audi torium will now be donated to them by the city for whatever lectures. meetings, concerts and entertainments they may be able to obtain. CHEYENNE, Wyo.. Jan. 19. "The most amazine- situation in the civil ized world is the utter Ignorance of the heads by inheritance of five of the Nations greatest packing con cerns of the economic principles under lying the industries they direct." said alter I Fisher, former Secretary of the Interior, counsel for the market committee of" the American National Livestock Association, commenting on the report of that committee to th association here today. Mr. Fisher was addressing the annual convention of the association. Speaking as counsel for the commit tee, Mr. Fisher told the convention the packers were spending "hundreds of thousands of dollars in advertising in an attempt to convince the public their Business is based on sound ethical principles. No convincing investigation of the Nation s meat problem is possible, he continued, "until the Department of Agriculture is clothed with authority to administer oath and compel the at tendance of witnesses with their rec ords." Full Inquiry Demanded. Formal announcement of success in an effort to bring about an agreement by the big packing concerns of the country to an investigation of the packing industry by the Federal Trade Commission was contained in the re port of the committee on markets. The market committee, appointed a year ago at El Paso, has been engaged in conducting a campaign for a Federal investigation of the livestock Industry relating to production and distribution we have convinced the packing in terests that at last the producers are factor to be reckoned with, says the report, "that they can organize and stick together for the accomplishment of an end in which they are vitallv in te"rested, namely, the establishment of fair, open and competitive markets. Objections Partly Withdrawn. 'We have convinced them that we are not to be turned from our main purpose. As a result, we have met them both individually and as a com mittee and they have finally agreed, under certain conditions, to withdraw their opposition to an investigation by the Federal Trade Commission." After emphasizing the magnitude of the task which the committee under took and detailing the methods by which an agreement was finally reached with the packers, the report refers to what is termed the more fundamental features of questions per taining to the marketing of livestock and meats. These are: Control at central markets by the packers, which it is declared is as great as ever, but temporarily obscured by the unprece dented demand caused by the war: dif ficulty in making the public under stand that by laying foundations for increased production and more econom ical distribution the committee will aid in lowering the cost of living: co operation with packers, commission men, stockyard companies and Federal bureaus. People Demand Facta. David- F. Houston, Secretary of Ag riculture, who spoke this afternoon, said: 'I don't think any honest business has anything to fear from the Araeri can people if the facts are given, i cannot understand any objection to giving facts except a fear of them.' The Secretary, in his address, favored authorization of an investigation of the meat industry. Los Angeles and Kansas City are candidates for the 1918 convention of the association. Colonel Isaac T. Pryor, of San Antonio, Tex., is practically without opposition for election as pres ident. Higher Gracing Fees Protested. The proposed Increase in grazing fees on National forests was discussed. A. F. Potter, associate forester, of Wash lngton. summarized the Government Bureau's plans and reasons for In creased fees and the resolutions com mittee passed a resolution protesting snarply against tne increase. This resolution declared permittees already are paying full value for the grazing privileges they hold; that the fees paid are one-third greater than the cost of administering the grazing operations; that the advance in fees is & "complete reversal of policy, which we very much deplore." and that In the belief of the committee the reasons advanced for the proposed increase are insufficient; therefore "we do most vigorously and unanimously protest against any raise in the fees now charged for grazing on the National forests." The resolution was based on about 100 protests filed with the forest serv ice and grazing lands committee of the association. PRIVATE INSTITUTIONS CONFER OVER UNIFORM GRADING. DlacuMlons) on Permitting Stadents to 1 e Tobacco Are ta Be Heard at Meetlnnra Today. ALBANY, Or., Jan. 19. (Special.) The annuaft conference of the presi dents and faculty members of the non conference colleges of Oregon opened at Albany College today with all the sectarian institutions of the state rep resented. The colleges will adopt a uniform system of grading student work and examination papers as the result of a decision reached at the conference here today. Heretofore some colleges bave not had a uniform system within the Bchool, but the main object of the new system is to simplify the transferring of students from one college to an other. The first topi - for discussion was "To what extent should college profes sors give addresses without compen sation." the discussion being led by President Levi T. Pennington, of Pa cific College. Other topics discussed are "The Uniform Calendar." "What Should the Attitude of the Christian College Be Toward the Use of To bacco?"; "What About Intercollegiate Football V An address on the "Christian Ideal of Education" by President Carl Gregg Doney, of Willamette University, was read by a member of the Willamette faculty. Dr. Doney being In the East on a bucijiess trip. The conference will continue to morrow. One of the most Important matters will be the formation of an inter-collegiate athletic association among the non-conference colleges. A. M. Grillev. of the Portland Y. M. C A., will make report on the benefits to be derived from such an organization and discuss other phases of the athletic question. WHIMS WORRY EXPERTS Engineers Say Psychology Has In fluence on Heating Problem. Psychology has tixed,itself into mod ern problems of heating and ventila tion, just as it has edged into every other department of modern life, ac cording to G. E. Reed, who addressed the Oregon Society of Engineers at its meeting last night on the subject of ventilation installations in the public scnooi Duiiaings. "Sometimes when science has covered the ground as completely as it Is pos sible for it to be covered," he said, "the personal whim of some individual will come into play and upeset all the reckonings." Mr. Reed gave an Interesting outline of the effectiveness of the new process of "wasning tne air. In school build ings where this method is used, the ease with which the building can be kept free from dust is noticeably in creased. J. H. Keller read an interesting saner on the various types of heatinsr slants and their applicability to different types of buildings. Philip Dater presided. mmm WW K " . - II 11.11 If BRING THIS COUPON 20 EXTRA STAMPS TODAY WITH COUPONZ Our Fountain Lunches DAISTIEY SERVED AND GET Wft 20-EXTRA-20 -ri A I S- H. T r d lm StamDS on your ; first II cash pur- V. a n ,1 riAnhla stamps on the bal ance of purchase. Good on first three floors today. January 20. A Gustatory Delight Today's Special at 12 o'Clock: Cream of Chicken Soup, Hot Ton Til Q ft l f fc Coffer, Maltrtl I ilk. Tea, Hot Loganberry J. CU FvneH. Chocalate. Zees ami Cream EOc Has ellne OQ. Know CreamwW 60c Daggett & R a m s d e ll's I On Cold Cream at t0t 60c Pebeco QQs now at OtJu 60c Java Rls 97. Powder at.... 0 It 26c Formalde- I On hyde at. ..... I Ota SOc CocoanutOQn OH now at...-0U 65c Creamer. Tartar now at 33b 60c Hinds' Honey Almond Cream fin now at H-UU Peerless Almond Cream on aale at 25c, 50c, 85c 25c Col gate'sOfln Dental Ribbon Uu 25c L y o n's Tooth Paste or Pow- 7 der now at. I I 60cbtl llman sFrec- kle Cream on sale now at LIKLY LUGGAGE SPECIAL PRICES 24-INCH COWHIDK SUITCASE extra fC DC depth, regular $S 25. now for UiUJ IK-INCH TAN COWHIDK TRAVELING HAG leather lined, three pockets, sewed onfC QC corners, regular price JS.76. now for.. UiJ llUI.Vtll BLACK SKAL-GR.AIN GOAT, T C henvv stock, retrular S6.60. special at. . ri ODDS' AND KNDS IN LAUIKV HANDBAGS. -rl--.HALF PRICE SPECIAL TODAY 10c Sodium Bl-Tp carbonate at. ..II 25c Pape'a Cold O fin Cure now at.. AUta ;39c 25c FrostlllaOnn now at. iU" 60c Robertine 00 n now at u3ta $1.60 Oriental Cre am on P I I ft sale at V I I U 25c Creme Vlolette. softens and whit ens the skin. I Qn on sale at. . . . I ww 25c Bromo Quinine Tablets on I On sale now at. . Oil 60c Foley's Honey and Tar on QQn sale at wOta Cucumber and F.lder Flower Cold Cream Tubes 15e and 25r a?.rr.50cand75c 35c Chloroform Llnl ment now at. 2jc Crude CarboltclQn Acid now at. 100 25c Compound Licorice I On Powder now at I 0b 1 5c Liquid Washtngl In Bluing now at. I I w :80c 5c Ment ho Crln Laxene at Uuu 61.00 Lavorts now at...... 25c Wood- Lark Bronchial Troches on sale n o w n r n e-. 3 for -tOO at 1 asc Hiaud's Iron Pills C o m p., erin three boxes... DUG 61.00 Ca 1 d w ell's Syrup Pepsin 70- now at I iU Jl.OO Bliss' Native Herb Tablets TC on sale at I 0C Wax now at3iJC 2IC HOT POINT ELECTRIC IRONS 7?SV& ST Better get yours today at the old price. The iron with attached tlpup stand ruaranteea. uompi ete rslaS! V. - -Shirr .triple stamps .3fk today on this iron J QQ jaeygy CAND Y ,"..1 6c CAND Y Turkish I Qn Horehound Drops and Sticks,) Cn Paste. lb. I extra strong, pound iwli Wood-Lark Mixed Chocolates (bulk only), OQn extra special, the pound tuli Menthol. Honey and Pine Needle Oil Cough C. Drops, per package ....wu J. B. L. CASCADE THE PERFECT JTERXAZ. BA Til You Can Buy It on the Monthly Payment Plan If Tou Desire. FREE a box of allrvh sanative wash with each fountain or doichk syringe: of si.ro or over. GROCERS TO HEAR TALKS Governor to Address State Meeting at Salem January S3. The Oregon Retail Grocers' Associa tion has completed plans for its annual convention, to be held at Salem Jan uary 23-25. On the list of speakers is Governor Withycombe, whose subject will be "The State and the Merchants." F. B. Connolly, past president of the Na tional Association of Retail Grocers. will address the delegates on the "Ac complishments of the National Organi sation." T. S. Simmons, secretary of the Washington Grocers Association will speak on the effects of the anti- trading stamp law of his state. Food Commissioner Mickle and Railroad Commissioner Buchtel are also on the programme. A novel feature of the programme is a mock session of the Legislature, with grocers as lawmakers. GOLD SNAP IS PASSING PORTLAND HAS SNOW FLURRIES BUT RAIN IS FORECAST, Temperature at Outside Points Re ported Moderating Baker Haa Railroad's Promise of Relief. It snowed yesterday In Portland, but not enough to encourage people who have sleighs rusting out in their sheds, nor enough to discourage people whose shoes need half-soles. It was just a flicker of snow now and then in the afternoon, and the flakes melted almost as soon as they touched the pavement. The sky was overcast all day long and there was the distinct "feel" of snow in the air. although the manifestation of it was so slight. Assistant Forecaster Drake is of th opinion that if there is any more pre cipltation in the near future it will take the form of rain, and tnat fort land will be spared the difficulties of & mid-January freeze and snowy sea son. Skating on Guild's Lake and at Laur elhurst was still good yesterday, but the thermometer was at a higher point than it rescued on the two days previ ous. RAILWAY TO HELP LA GRAXDE O.-W. II. & N. Officials Promise Aid in Coal-Shortage Situation. BAKER, Or.. Jan. 19. (Special.) While the O.-W. R. & N. Railroad has promised to come to the aid of Baker ALBZJt STREET AT WEST FftBK -MAB5HALL -4-70O-MOMS A felTl BOND ISSUE COMING Administration Gets Its Reve nue Plan Ready. FARMER TO BE EXEMPT Eugene, representing the Portland company, states that he will buy all the wheat available. He is paying J1.34 f.- o. b. Eugene. RANGE SITE IS INSPECTED Major-General Bell Visits Proposed Location at Linnton. Major-General Franklin Bell, of the United States Army, on Thursday made a thorough inspection , of the site of the proposed Government rifle range In the vicinity, of Linnton. The other site for the proposed range that has been brought to the attention of the War Department lies snout 12 miles Barracks, on the of the Columbia above Vancouver Washington side River. Major-General Bell will make a re-, port of his Inspection of the two sites to the War Department. On his visit to the proposed Linnton site he was accompanied by Major Waldron. of Vancouver Barracks: Captain KlbricK and Captain Marshall, of San Francisco. ' and K. C. Meats, of Portland. Retention of Belgium Applauded. AMSTERDAM, via London. Jan. 19. Dr. Plieger, naval reporter of the Reichs tag, says the General Anzeiger. of Dusseldorf. in a speech at Munich groused a storm of applause by de manding that Germany should retain Belgium and the most Important part of Northern France. VICTIM'S WIDOW TESTIFIES Mrs. Butler Tells of Slayer's Anger at Wife's Presence in Hotel-Room. SAN ANGELO. Tex- Jan. 19. tin Malcolm C. Butler, widow of the late Lieutenant-Colonel M. c. Butler, was the principal witness for the state to day in the trial of Harry J. Spanell. who is charged with killing his wife, Mrs. Crystal Holland Spanell, and Lieu tenant-Colonel Butler at Alpln. Texas. July 20 last. Mrs. Butler told of the automobile ride she, Mrs. Spanell and Butler took shortly before the shooting to the home of a woman suffering from tuberculosis. who had written Colonel Butler, asking him to furnish her a tent so she could ive in the yard instead of the house. They returned to the hotel, all three going to Butler s room to wash their hands, fearing contagion from the sick woman. While in Butler's room Mrs. Butler said, Spanell said to his wife: Crystal, haven t I told you not to come up here alone?" "1 m not alone. Mrs. Sutler is here. Mrs. Spanell replied. "Spanell was angry and said 'Here after, when you come up here turn on the lights.' " Spanell. his wife and little daughter went down and got Into the automobile. After going a few feet, the witness testified. Spanell stopped the car, the daughter got out and Spanell called to Butler: "Major, come get in." Butler did so, and the car drove off. In a few minutes she heard of the shooting. M'NAMARA WILL NOT WORK Dynamiter' Breaks San Quentln Rec ord for Stay in Dungeon. SAN QTJENTIN, Cal., Jan. 19. James B. McNamara. serving a sentence at the State Penitentiary here for his con fessed complicity in the blowing up of the Los Angeles Times building, and who was ordered to the dungeon Janu ary 2 because he refused to work in the prison Jute mill, declared today tbat he would never go to work. He has had an opportunity every day since January 2 to leave the dungeon If he would go to work in the jute mllL H was ordered back to the dungeon, where he has been confined longer than any other prisoner In the last five years. Committee Holds It Is Impossible to Tell How Much Is Invested In Agriculture Tentative Draft Is Prepared. WASHINGTON, Jan. 19. A tentative draft of the Administration revenue bill was completed today by a House ways and means sub-committee. It will be laid before Democratic mem bers of the full committee on Mon day and a caucus of the House Demo crats may be called some time next week to approve it as a party measure. The bill proposes to raise $236,000,000 from a tax on excess profits of busi ness and Increased rates on inheri tances, and $289,000,000 from a bond is sue. A provision may be incorporat ed later to Increase to $300,000,000 the maximum amount of certificates of in debtedness which may be issued to tide over the Treasury until the new taxes come in. The Treasury now has authority to Issue not exceeding 200. 000.000 of these certificates, limited to a year and to 3 per cent interest. In levying the excess profits tax of 8 per cent upon profits of corporations and co-partnerships in excess of 8 per cent of capitalization, the bill defines capitalization as including actual money paid in. actual property used or owned, and all surplus and undivided profits. Concerns having annual profits of $5000 or less would be ex empt, as would profits derived from agriculture or from solely personal services such as the Income of pro fessional men. The sub-committee framing the bill, which comprised Representatives KItchin, Ralney and Hull, exempted ag riculture on the ground that the farm er already is taxed heavily enough and that it is Impossible to tell bow much a farmer has invested in his business. Excess profits laws In France. Rus sia. Great Britain and Italy exempt ag riculture and personal service. A for eign corporation doing business in the United States would be required to pay the excess profits tax the same as a domestic concern, but only upon the business done here. The - income tax methods of collection and assessment would be applied in collection of the new tax. The inheritance tax increases would raise the rate on the minimum inher itances now taxable frcm one to one and one-half per cent and would levy a new rate of 15 per cent on those of more than $15,000,000. lis Eugene Wheat Shipped to Portland EUGENE. Or, Jan. 19. (Special.) The first of several carloads of wheat purchased in Eugene by the Portland Flouring Mills Company was shipped to Portland last nlgnt. Jens Jensen, of Fine Would Enforce Study. The Board of Education has adopted a plan whereby each teacher must study an amount during the school Tear that would entitle her to one univer sity credit or be subject to a $50 fine. The studying must be done, it is said, with a view to making the teaching statflof the city more efficient. The plan was submitted to the Board by Director Drake at the last meeting. Her Money Troubles" They get more vexatious as the cost of foods climbs skyward. Meat, eggs arid vegetables are almost beyond the fam ily purse. Happy is the housewife who knows Shredded Wheat, its low cost and its high food value. A better balanced ration than meat or eggs and costs much less. Two Shredded Wheat Biscuits with milk or cream make a complete, perfect meal, supplying all the nutriment needed for a half day's work at a cost of a few cents. Delicious for any meal with milk or cream, or with stewed fruits. Made at Niagara Falls, N. Y. Classified Ads must be received in The Oregonian office not later than 7:30 o'clock this evening in order to secure proper classification in The Sunday Oregonian 77P Get Your Ada Ready Now and Phone Them In 7:30 slips around fast, and then it's too late. Don't put it off, but do it now. Telephone ads will be accepted from subscribers to either phone. MAIN 7070 A 6095 CHICAGO AND RETURN 72.50 Round Trip to $70 St. ST. LOUIS AND RETURN Paul $60 and $64.70 Via UNION PACIFIC SYSTEM ON SALS January 20 and 21. Return limited to February 18. Stopovers al lowed en route, both ways, within limit. Make Reservation Now Get your tickets at CITY TICKET OFFICE Washington at Third Street. Broadway 4500, A 6121 Wm." McMurray, General Passenger Agt