TTIE MORNING OREGONIAX, TUESDAY, MAY 17, 1921
ESTATE TAX UPHELD
BISK
COURT
Hundreds of Millions of Dol
lars Are Involved.
PURDY APPEAL SETTLED
So Less Thau Five States Already
Had Collected on Turnover of
Parts of Big Estate.
WASHINGTON. D. C. May 16.
Through decisions of the supreme
court today, the government won two
Important victories In controversies
Involving interpretation of income
provisions of the revenue acts of 1916
and 1917.
Increased vaiue of a capital asset
could not be added to "invested cap
ital." the court ruled in me appeal
of the Labelle Iron Works, an Ohio
concern, from a ruling by the treas
ury officials, but on the contrary
must be considered In computing
profits of the corporation on which
the taxes were to be assessed.
In the other decision the court
ruled that inheritance or succession
taxes, paid to a state could not be
deducted from the "net estate taxed
under the revenue act."
Salt la Important One.
The suit was characterized by a
high government official as "the most
Important legal suit affecting federal
finances to arise in several decades. ,
Th. nrific Doint at issue was
whether ore lands in the Mesaba
vonr nf Minnesota, purchased for
1190.000 prior to 1904. could be re
turned by the iron company at a new
valuation of $10,000,000,000 in 1917,
the increase being covered Dy a sioc
Isoiik and carried under invested
w thlnV the meaninr of the act
a 'invested caoital' is clear." said
Justice Pitney, in delivering the de
cision. . . . "It defined this term
. mean (11 actual cash paid in, (2)
iriiul cash value at the time of
payment of assets other than cash
paid, and (3) paid In or earned surplus
nH undivided Drofits used or em-
Dloved in the business, but not to In
riude money or other property bor
rowed.
Legislative Purpose Cited.
"When speaking of the capital of a
imsiness corporation or partnership,
to invest' iniDorts a laying out of
money or money's worth with a view
to obtaining income or profit from
the conduct of a business.
"To adhere to this restricted mean
inr and avoid exaggerated valuation,
the draftsman of the act resorted to
the test of including nothing but
money or money's worth, actually
contributed or converted in exchange
for shares of capital stock, or actually
acouired through the business actlvl
ties of the corporation or partnership
and coming in ab extra by way or
Increase over the original capital
stock. How consistently this was car
ried out becomes evident as the sec
tion (section 207) is examined.
"The same controlling thought is
carried into the proviso. Every, line
showed evidence of a legislative pur
pose to confine the account to such
items as were paid for in stock or for
shares issued for it, and to their
values 'at time of such payment.' "
Million Hans; on Decision
Hundreds of millions of dollars in
taxes hung on the decision, there be
ing but few partnerships or corpora
tions which did not have on their
books an item showing material sums
resulting from appreciated value of
capital assets.
The inheritance tax case was brought
to the supreme court by executors of
the estate of the late J. Harsen Furdy
of New York.
No less than five states had col
lected tax on the turnover of portions
of the estates within their jurisdiction
and the executors claimed all these
urns should be deducted before fed
eral taxes on the "net estate" could be
legally computed. Refusal of tax col
lectors to this contention was upheld
by the treasury department and the
federal courts and today by the su
preme court.
left r bad spots in the nation's com
mercial life, said Mr. Graham.
The subject of high taxes got on
to the senate floor today. Senator
La Follette. republican, Wisconsin, a
member of the committee, charged
that there was a definite trend among
members of the finance committee to
"shift the tax burden from the rich
to the great common people."
FUND FOR WIDOW GROWS
Soldiers Raise $2000 for Woman
Whose Husband Was Murdered.
TACOMA, Wah, May 16. (Spe
cial) Continuation of the campaign
started by soldiers to .aid Mrs. Karl
A. Timbs will bring her several
thousand dollars at least, men from
Camp Lewis said. They will try to
clear the besmirching mark from the
name of the 4th medical regiment at
the - cantonment, four members of
which brutally murdered Timbs, a
Tacoma taxi driver, by striking him
on the head with a rock, chloroform
ing him and then throwing him into
a field to die.
Members of the regiment raised
11500 the first day. The sum had
passed the $2000 mark today and do
nations were still coming, in from
other regiments at camp.
SEAFARERS' STRIKE
TIES UP 142 SHIPS
Secretary Hoover Reports
496 Craft in Service.
WEST COAST HARDEST HI
From May( 1 to Jlay 15, Inclusive,
10 Vessels Leave Portland,
7 While but One Is Detained.
Petition for Divorce Is
Filed in Rhyme.
"The Home That She Kept Was
Like a Pis; Sty," Says Husband.
and lives riant
TAX PIAXS -IRE PLEXTIPCL
Senate Committee Is Swamped With
Revision Suggestions.
WASHINGTON. D. C. May 16. The
senate finance committee, was
swamped at hearings today with sug
gestions for revision of the federal
tax laws, it heard for the first time
a defense of the excess profits tax as
well as pleas for reduced taxes and
elimination of alleged discriminatory
provisions against business.
C. C. Hanch of Indianapolis and G.
M. Graham of Buffalo, speaking for
the National Automobile chamber of
commerce, were chief witesses. from
the industrial ranks and urged re
moval of the excess profits, luxury,
excise, transportation and consump
tion taxes.
H. A. Harris of Chicago, a certified
public accountant, was the champion
of the excess profits tax. Mr. Harris
also urged exemption of corporation
dividends from personal income sur
taxes. . . . -Frank
E. Heidman of Grand Rap
Ids, Mich., took still another tack on
the profits tax question, suggesting
tax on undistributed earnings of
corporations to make good losses
caused by repeal of the profits taxes.
Attempts of officials during the
war to differentiate between essen
tial and non-essential Industries has
TIPTON, Ind., May 13. (Special.)
Probably one of the most unique pe
titions for a divorce in the history
of the state was filed In the Tipton
circuit court by O. W. Mount, attor
ney for the plaintiff. James L. Ander
son, living near uurtisvuie. in me
northeastern part of Tipton county,
who seeks a legal separation from
his wife,. The complaint,, in. rhyme.
follows:
Tht Blaintlff is now. and for years two
In thi. una rMldad. In thl county. too,
In the town that Is known as Curtisvllle,
Two years last October,
there still.
That seTen years past he the defendant
wed.
But two months are she left bis boms
and bed.
And said she was foinr boms for to stay.
And that he's not seen her since that same
day.
That durinc the tlms that she lived with
him
She constantly fussed and scolded poor
Jim.
And failed and refused her bom work
to do.
And cussed this plaintiff till the air was
blue.
No meals would she cook, ne beds would
she make.
No sweeping- she'd do, no food would she
bake.
And he was compelled bis own meals to
stew.
While she cussed and scolded, sure an
old shrew.
His garments she never would try to
mend.
His needs for laundry she would not at
tend;
The borne that she kept was like a pig
sty.
To make it pleasing she never would try
That he all these years did all that he
could.
And really did more than any man should
To try to live as should husband and
wife.
But all, all in vain; she kept up the
strife.
Because of the cruel. Inhuman way
The defendant acted, day after day.
And since she has left, he begs now., of
course. '
That he be granted a complete divorce.
No children involved; defendant and he
All to be concerneed la the decree.
So this judgment he asks, as in his be
lief
Divorce he should have and all other re
lief.
WASHINGTON. D. C. May 16. Of
flcial reports to the department of
commerce show that during the first
two weeks of the shipping strike.
from May 1 to May 15, inclusive, 4
American- vessels sailed from Atlantic.
gulf and Pacific ports, as against 142
held in port through lack of crews.
A table made public today by Sec
retary Hoover showed the number of
vessels held at each port and the
number sailing during the two weeks
as follows:
Portland, Me., three against none
Boston, one against six; New York
five against 120: Philadelphia, 15
against 90; Baltimore, two against 13
Norfolk, 19 against 22: Wilmington,
N. C, none against none; Charleston
two against six; Savannah, none
against 13; Tampa, two against 41
Mobile, one against five; New Orleans,
11 against 33; Galveston, two against
17; Los Angeles, 14 against 60; San
Francisco, 65 against 43; Portland,
Or., one against 10; Seattle,' nine
against 17.
This tablo showed that the Pacific
coast felt the effect of the strike to i
greater extent than either the Atlan
tic or gulf coasts and that San Fran
cisco was the hardest bit of all the
ports.
Shipping board records, officials
said, showed sailings of government-
owned merchant craft the first two
weeks of May were, practically nor
mal. It was said between 90 and 100
shipping board vessels cleared from
American ports, compared with ap
proximately 89 during the first two
weeks or April. ..
W. S. Brown, president of the Ma
rine Engineers' Beneficial association.
declared Independent ship operators
were offering to chief engineers, mem
bers or the association, wages as
high as 310,000 for ten months, de
spite the ruling of Chairman Benson
that wages should be reduced 15 per
cent. Mr. Brown said that the oper
ators presumably would pay at the
government scale with the addition in
the form of "extras."
In a statement Chairman Benson
announced that the shipping board
was "entirely satisfied" with the rec
ord of sailings last week and declared
that "the achievement of obtaining
the requisite number of men to sail
these vessels is taken to indicate the
real feeling among tha men."
engineers, he said, continued to re
port and sailors and firemen have
been available In numbers, while thei
percentage of Americans was in ex
cess of the percentage prior to May 1,
when the wage cut was made ef
The fleet corporation." he said;
"does not anticipate a declaration
that an emergency exists, because
such action is not necessary. All ports
report the situation well in hand."
of shipping crews, according to an an
nouncement in the San Francisco Bul
letin. Officials of the company would
not make a statement.
FIRE FIGHT PREPARED
Every Provision 31a do to Handle
Blazes In Forests.
' Every provision is being made to
guard against fires this summer n
the wind-swept area in the Olympic
national forest, according to Shirley I
Buck of the local office of the forest j
service, wno returnea yesteraay irom
the region visited by the storm sev
eral months' ago. Mr. Buck delivered
to the forest two trucks of two tons
each, which will be used as reserves
in fighting fire.
There, are three of these large
trucks, each equipped with 600-gallon
tanks for water, 1000 feet of hose, a
pumping engine and fire-fighting
tools. They will be stationed at
strategic points In the forest. Three
lighter trucks will patrol the roads of
the forest. They will also be equipped
with material to fight fires and will
carry portable telephones so that mes
sages may be sent for help to - the
larger trucks when necessary. '
The patroling of the forset will be
gin as soon as the rain stops and tn;
ground begins to be dry.
INDIAN
Teacher
COUPLE MARRIED
on Reservation Bride of
-: Cascade Fisherman.
VANCOUVER. Wash., 1 May 16.
(Special.) Henry Sam, an Indian,
born on the north bank of the Colum
bia river 47 years ago, and-Miss Ida
Sam, teacher on the Yakima Indian
reservation, who was born on the
reservation, were married here today.
They were accompanied to Vancouver
by John Clark, also an Indian,- who
acted as 'witness.
All were dressed in the latest Amer
ican-cut clothes. The bride wore a
well-tailored suit. Frank E. Waug-
han, Justice' of the peace, performed
the ceremony.. Thomas will take his
bride to Cascade, where he is a fish
erman.
The
Memory
Obituary.
ALBAN Y, Or., May 16. (Special.)
John H. Ruiter, resident of Albany
for 15 years, died last night at his
ome here, aged 39 years. His death
occurred in a beautiful home, one of
Albany's most modern residences, into
which he moved recently and which
is not quite completed.. Mr. Ruiter
came to Oregon 17 years ago. He
lived' in Corvallls two years. He Is
survived by his widow and one daugh
ter, Delia Ruiter.
Mrs. James A. Hays.
TACOMA, Wash., May IS. Mra.
James A. Hays, widely known among
lubwomen of the Pacific northwest,
ied at her home in Tacoma last night
fter a short illness of pneumonia.
She was the wife of James A. Hays,
Insurance man, member of the Ta
coma metropolitan, park board and
president of the Tacoma rose society.
Mrs. Hays had been president of the
Tacoma Young Women's Christian as
sociation for the last three years and
was president of the president s coun-
il of women s clubs three years ago.
She was 52 years old. Her husband
and two sisters survive her.
Downpour Saves Range Grass.
ONTARIO. Or.. May 16. (Special.)
-A rain and hall storm which lasted
nearly an hour hit the Malheur and
Snake River valleys Sunday after
noon, and was declared by stockmen
to have been worth thousands of
dollars to them. Though of short
duration the total precipitation was
neavy tor tnis season of the year
and materially will aid stockmen by
saving the grass on the lower ranges,
which was drying rapidly.
Creole State Falla to Sail.
SAN FRANCISCO. Mav 16. Sailing
of the shipping board combined freight
and passenger liner Creole State, un
der operation by the' Pacific Mail
Steamship company, to far eastern
points was postponed' from today un
til tomorrow on account of the strike
, George W. Wlnnom.
Funeral services for George W.
Wisnom, well known In . this city,
were held in Fondu Lac, Wis., May
10, according to word received by his
brother, William A. Wisnom, resident
of Portland. Mr. Wisnom died in, New
Haven, Conn.. May 6, from pneumonia.
He was a prominent merchant of Foo
du Lac and was a member of one of
Wisconsin's pioneer families. His
last visit to Portland, where he had
many friends, was made seven years
ago -
Amanda M. Owen.
ASTORIA, Or., May 16. (Special.)
Mrs. Amanda M. Owen, wife of Andrew
of pleasure in qual
ity, service and en
vironment of dinner
here, will linger long
after what you save
at the rate of $1 a
plate is forgotten.
A la carte service
continuous; club
breakfasts and mer
chants' lunch at
popular prices.
imperial
lo.tel
Oh
New Lunch
Room for
Men on
Eighth Floor
t
cTMercliandise of Merit Only"
Mail
Orders
Filled
5 I f
S. Owen, died at the family residence
here this afternoon as the result of a
stroke of apoplexy. The deceased
was a native of Sweden, 62 years old
and, besides her husband, is survived
by two daughters and two sons. The
latter are Mrs. G. F. Peeke, Ida M..
Otto A. and Leonard A. Owen, all of
Astoria.
The Satisfaction That Will Come With
the Service and Attractiveness of These
Plisse and Fancy
Figured Cotton Crepe
Breakfast Coats
and Kimonos
will make the price
seem, as it is, '
insignificant . . $2.35
Breakfast coats and kimono of character and
charm. The kimonos are made in straight, loose
style and waist-line effects. Some in plain shades,
others in fancy flowered and figured patterns.
The breakfast coats are made with wide flounce,
large square collar, two pockets and sash. Some
with fancy shirred pockets, revere or fancy painted
collars of self-material and satin bindings. Elastic
at waist or lie sash. These come in plain shades
of rose, coral, blue, Copenhagen, lavender, pink
and contrasting colorings.
Aclual reproductions. Fourth Floor Lipman, Wolfe Sr Co.
Theodore Himmler.
OREGON CITY, Or., May 16. (Spe
cial.) Theodore Himmler, well
known resident of Clackamas county.
died at the family home at Parkplace
this morning. Mr. Himmler was a
native of Grisen, Germany, and came
to the United States when 16 years of
age. He came to Oregon city in ibo
Mr. Himmler is survived by his widow.
Mrs. Mary Himmler of Parkplace.
four sons, Henry, Fred, George and
Louis Himmler of this city, and a
daughter, Mrs. Pearl Bernier of Park
place. Funeral services will be held
at the family home Wednesday after
noon at 2:30 o'clock.
' Fred T. Merrill Jr.
Funeral services for Sergeant Fred
T. Merrill Jr., whose body arrived yes
terday from overseas for final "burial
here, will be held at 2:30 o'clock this
afternoon at the Krks temple, with
the American Legion in charge of the
services. All veterans of company B,
162d infantry, which was Sergeant
Merrills organization, are requested
by Captain Fred M. West to be at the
armory at 1:30 o'clock to form an es
cort for the body of their late comrade.
Dr. boncy to Address Students.
CORVALLIS. Or., May 16. (Spe
cial.) Carl G. Doney, president of
Willamette university, Salem, will
preach the high school baccalaureate
sermon here Sunday evening. The
senior assembly programme probably
will be given Thursday evening. May
Rabbi Jonah B. Wise of Portland
will deliver the commenceniaot ad
dress at the graduating exercises Fri
day evening, June 3.
Army Deserters Surrender.
HENELA, Mont, May 16. Two men
giving the names of Osborne A. Lyons
and Juhn George, gave themselves up
to the police here last night and ad
mitted, officers said, that they had
deserted the army at Seattle recently
while on detached duty from Camp
Lewis.
Headaches can be relieved in 20
minutes with Fox's headache powders.
Guaranteed harmless and effective
At your druggist. Sample on-request,
A. T. Fox. 6tl6 Toon St., S. E. Adv.
A fish that growls and mews like
a cat is found in certain parts of
South America, Africa and Australia,
and it is regarded by scientists to be
in many respects the must remark
able fiph in the world.
Darien
A Soft Collar
It pleases the eye as well
as the tie.
M ,M S
Soft
Collars
tARL WILSON TROV.N.Y.
Practical Psychology
Four free lectures for Women
only, by Dr. Zamora Criswell
Cauffman, member of Universal
Psychology Association and
licensed Psychologist.
Multnomah Hotel
Thursday and Friday, May 19 and
20, 3 P. M. and 8 P. M. daily,
eighth floor Auditorium. Private
interviews by appointment only.
i
j laaSi IT T "I If l
i tttnfTfU U S Hi I it iiw day in lines Lower prices bring in- J j
njl'f m !j 'M f If ijg9 creased - consumption, increased con- CT J
i WTOlffSPH ST U HK sumption calls' for more production,.
j diiMiilu Brli ffBl .' more production means more work tor . I
; wIJLaAUnliiM .the worker, and-more work for the I
1111011 JlllJj" III eiHlH II worker means more money tor tne o
'': fljif nj rf If worker, and when all is said and done, i '.
i?f :'lt H ! Jt J I that is what most of us are after, all .1
jjljlj ' ii, - r5 -! ! ' claims to the contrary notwithstanding1.
I lief lhsHMP! L ir till But neither the business man nor the J
I llmiliW Y M illv mi 1 worker gets the money for any length ?
! JlllLf J ( - of time unless he 'delivers the goods."' I
I ! Sir Sv II l V J Month Was 0ur Bigest Business. 5
" 111 P rdSB m SQUARE DEAL ' J
m Breakfast 25c Lunch 20c Dinner 40c j
Mkiflv r i A Co-operative Business and a Progres- J
4 irfAT-7V ' sive Business 4" j
! iw m lMU.. J FN A PROGRESSIVE f!TTY !
I W1 V'i! f it'' JWWVVmX t-OH.-1IISl.IU8' HOTEL
I 'W iilur'tk Open :30 A. M. te 8 P. SI.
W 124 Broadway I f7
' S jCW OPEN ALL NIGHT . j
y fm 332 Wash. St ; 1 If lH
PSuaix llfei tirsg Arthur H. Johnston, I
' v m .-m
Values that will
astound you in
Silk Flounce and
Heatherbloom Petticoats
"
An Exceptional Offerings Presenting Fine
Petticoats at the Special Price of
$1.95 Each
Unusually attractive skirts;' some of cotton taffeta
with deep shirred or tucked silk flounces in plain
shades or fancy plaid ruffles; others of all genuine
heatherbloom with fancy accordion pleated ruffles in
two-toned shades, and still others in fancy figured
patterns. All finished with elastic at waist. In plain
shades of black, blue, navy, green, purple and con
trasting shades.
Fourth Floor Lipman, Wolfe & Co.
Tuesday
Notion Day Brings
Big Savings
A fine opportunity to fill
up your sewing basket with
sewing essentials for the week.
Mercerized Darning Cotton,
spool .........4c
Atlas Hooks and Eyes, black
and white, in sizes 1 , 2 and
3 three cards for. .. 10c
Size No. 4.... 8c
Bias Tape, all widths... 10c
De Long Hair Pins, three
packages 10c
Darning Cotton, spool. ... 3c
Mutual Safety Pint, 5c, 7c
card, and 3 cards for 10c
Sew-on Carters, pair. ... 1 5c
Infants' Rubber Pants, flesh
and white, all sizes. . .39c
Street Floor.
Lipman, Wolfe & Co.
A Beautiful Stock
Plaids, Stripes and
Velour Checks
$7.00 Yd.
We have just received several
lots of the most beautiful and
fashionable materials to be made
into suits or separate skirts. There
are 56-inch plaid and striped
fabrics for making into those
handsome pleated skirts, and
velour checks, the material so
popular for suits. . These mate
rials are the finest grade of fine
all-wool yarn, made by the fore
most woolen mills in America.
See our window display.
Second Floor.
Lipman. Wolfe & Co.
Those Scarce, Full-FasHioned
All-Pure Silk Stockings
$3.50 Pair
A hose, too, that, while we have a splendid line of them
just now, you will not be able to duplicate after this lot is
gone. They are all-pure silk, full fashioned, with silk foot
and tops, heavy weight; in black and brown.
Street Floor Lipman, W olfe & Co.
Men! Lunch
Here Today!
In the New Lunch Room
for Men
On the Eighth Floor
Smoking Permitted
Special Today
Combination Lunch 35c
Veal Loaf
Cold Slatf String Beans
Bread and Butter
Coffee
Exquisite NEW Tints and
Shades in Italian Silk Vests!
Beautiful Garments Priced Reasonably at
$3.25 EacE
We have just received a new line of these exquisitely lovely
garments in the most subtle and beguiling tints and shades, such
as Nile, eorn, pink, orchid and lavender. The vests are plain
and drop stitch with bodice top. Of heavy silk with band neck.
Street Floor Lipman, Wolfe & Co.
o
This Store Uses No Comparative Prices They Are Misleading and Often Untrue ko
itHAT it is not
necessary to
sacrifice style
to comfort is
fully proved by
the modified
Ground Gripper.
It has a smaller
land higher heel
and narrower
toe. Yet it brings a feeling of
relief most exquisite.
Ground Gripper Shoe Co.
SSVt Washington St.
Richly varied assortment of plants
for window box and garden planting.
Swiss Floral Co.
East Seventh and Hancock Sts.
East 5370 (Booklet)