THE MORNIXG OEEGOXIAX. THURSDAY, JULY 28, 1921
11
SUIT IS PLIffl
OVER BUDGET LAWS
and questions of procedure, under each act,
jit wemfl highly desirable to obtain a ruling
oi me supreme court upon tne entire
matter.
Friendly Action to Clear Up
Points for City.
WRIT TO BE -DEMANDED
Abe TIchner to Ask That City Pre
pare Budget Under Act Apply
ing to Counties of 100,000.
SCOTS TO DANCE ON BOAT
Kfforts to clea.r up apparent Incon
sistencies In two state laws regulat
ing preparation of the tax budget by
tax levying bodies will be taken up
today with the filing of a friendly
euit In circuit court by Abe Tichner
against the city. Mr. Tichner seeks
an injunction that would compel the
city to prepare Its budget under the
provisions of the law that applies
only to tax bodies In counties of 100,
000 population and over.
The case will get an early hearing
in circuit court and be passed on to
the supreme court. If the euit is suc
cessful it is estimated that it will
save the taxpayers of Portland and
Multnomah county between $20,000
and J25.0OO for the one year alone.
Two Lam Raise Question.
The point arose over two budget
laws passed by the state legislature
at its lafit session. The first applies
to the state at large and provides for
the publication of budget lists and a
public hearing before the budget is
formally aDnroved hv n HnHo-nt re
mittee consisting of the tax levyinn
Doay ana an equal number of citizens.
The second law was intended for
Multnomah county only. It provides
for a tax supervision and conserva
tion committee to pass on the bud
gets of the various tax levying bodies
in counties of 100,000 or over in place
of the published budgets and public
hearings. The question has been
raised as to whether the second law
replaces the general law in Multno
mah county. If not, the Multnomah
county tax levying bodies will have
to comply with the provisions of
both or their levies will be contrary
to law.
Case to Be Hurried.
Speed is the main requisite now in
obtaining the supreme court decision
on the anatter. The supreme court
is scheduled to adjourn for a month's
vacation tomorrow. If the budget lists
have to be published they must ap
pear not later than September 6.
City Attorney Grant will leave th!s
morning for Salem to hold a confer
ence with Attorney-General Van Win
kle. He will seek to have the supreme
court pass on the suit brought by
Mr. Tichner before adjournment if
possible. If thi cannot be done an
attempt will be made to have it placed
forward on the docket so it can be
decided in sufficient time for the
publication of the lists on September
5 if that is found necessary.
Detailed Case Prepared.
District Attorney Evans is handling
the suit for Mr. Tichner, while City
Attorney Grant and Deputy City At
torney Latourette will represent the
city. An attempt will be made to en
ter Into the case in detail to clear
up all questions that may arise in the
administration of the budget law. The
decision in the test suit will affect
not only the city government, but
the county, school board, Port of
Portland, dock commission and all
other tax levying bodies in the county.
A difference of opinion has existed
since the question was first raised.
Deputy City Attorney Latourette
looked Into it for the city and reported
that a supreme court decision would
be the only safe way to settle some
of the points raised. Senator F. V.
Mulkey of the Multnomah county tax
supervision and conservation commit
tee was of the opinion that the law
defined the correct method of pro
cedure and that only the act applying
to counties of over 100,000 population
need be considered in Multnomah
county.
Issue Still In Doubt.
District Attorney Evans. Deputy
City Attorney Latourette and Senator
Mulkey conferred with the attorney
general in June, but did not succeed
in clearing up the controversy.
City authorities have been reluct
ant to proceed with a test case, as
they have feared that It might be
construed by the citizens as an at
tack on the budget law itself. Deputy
City Attorney Latourette made an
extensive study of the two budget
laws during the absence of City At
torney Grant at the Shrine conven
. tion in June. He turned over a
memorandum of his findings to Mr.
Grant yesterday.
Mr. Latourette's memorandum follows:
The last legislature, by act designated 1
as chapter 118. which is a general law
apparently applicable throughout the state,
provides that every tax-levying body shall
prepare a budget containing an itemized
lixl showing in detail the proposed expen
ditures tor the ensuing year. This budget
muf-t be prepared by a budget committee
consisting ot the tax-levying body and an
equal number of citizens. The proposed
budget must be published at least twice,
the first publication being at least twenty
days before the time for hearing and the
last publication at least ten days before
such time. At the time designated, a
public hearing is given and at any time
after the hearing the tax-levying body may
fix the amount of money to be raised sad
make a tax levy accordingly.
Chapter SOS, which Is a subsequent act
passed by the same legislative assembly, is
by its terms applicable only to tax-levying
bodies within counties containing 100,000
or more inhabitants. This act provides for
the appointment by the governor of three
persons, who ahall constitute what Is
designated as a tax supervising and con
servation commission. It is provided tsat
each tax-levying body in such county shall
make a budget showing In detail the Items
of proposed expenditure and submit this
budget to said commtfslon on or before
October 1. The commission is given au
thority, after hearing the claims of the
tax-levying body, to Increase or decrease
the amount to be raised for any particular
item of . proposed expenditure, and the
action of the commission is controlling
upon the tax-levying body.
Only One Held to Apply.
It is contended by Senator K. w. Mutltey
that Lhe latter act Is the only one which
is applicable to the- city and other tax
Wvyins bodies in Multnomah county; that
this act is completo In itself, is in some
raspects repugnant to the prior act, and
that the expense of publication may safely
be omitted This interpretation is seriously
doubted and In v!ew of the fact that chap
ter US provides that any attempted levy
which is not made in accordance there
with shall bo void. It is conceived that
the only safe course to pursuo is to com
ply with both acts unless a decision by tha
supreme court holds to the contrary.
Compliance with both acts Is r.ot at all
impossible, for tho budget may be pre
pared and advertised la accordance with
th, first act, and thereupon' submitted to
tho tax-supervising and conservation com
mission. If this Is done the budget will
have to be prepared prior to September 3
and the first publication made on or
about September 5. and the public had on
or about September 26. after which the city
council may adopt the budget and hsva
the same submitted to the tax -supervising
and conservation commission on or prior
to October 1.
Mr: Grutie, of the auditor's office, has
estimated that the expense of publishing
tn. budgets of the different tax-levying
bodies Multnomah county would amount
to 20.O00. In view of this expense and
doubt as to tu validity of chapter Scs
Various Societies Arrange Party for
Swan Tuesday Xight.
Scotch residents of Portland are
counting on having a little atmos
phere all their own aboard the danc
ing barge Swan next Tuesday night,
when they will give the first com
bined party of the year. Co-operating
will be the Portland Pipe band, the
Daughters of Scotia and the Clan
Macleay, and the united British so
cieties of the city, including the Cana
dian Veterans, are specially invited
guests.
Charles Robertson and Dave Gray,
two pipers 'who belong to the band,
have general charge of publicity. The
dance music will be handled by How
ard's orchestra, and though a couple
of pipers will take their bags and
chanters along they will merely assist
in livening the evening. It is pos
sible that a few Scotch reels or High
land flings, coupled with the skirling
of the pipes, will be given, but the
programme will consist mainly of
straight dancing.
Mrs. William Doig, Mrs. Hugh Mac
kenzie and Mrs. William Anderson
will represent the Daughters of Scotia
on the committee and special refresh
ments will be provided. For the Clan
Macleay. Alex Duncan, Samuel Mc
Lean and William Gray are figuring
on some special entertainment fea
tures, and the Scotch promise some
thing out of the ordinary for their
friends.
BIDS FOR PAVING OPENED
3 Projects Aggregating $15,000
Less Than Engineer's Estimates.
Bids on three paving projects
amounting to approximately $15,000
were opened yesterday by City Audi
tor Funk at the regular council meet
ing. Low bids on each ranged from
$2248 to $978 less than the estimate of
the city engineer. Simonson & John
son were low bidders on all three
projects. '
The improvements follow: Simp
son street, from Campbell Street to
Interstate avenue, concrete, city en
gineer's estimate, $6162, Simonson &
Johnson, $4571.75: Peter Ell, $4608.20;
C. G. Randies. $4733.66: Hahn & Reb
man, $4866.05; Warren Construction
company, $4974.60; Cochran Brothers,
$5080.
East Seventeenth street, from Lam
bert avenue to Southmoreland, con
crete, Simonson & Johnson, $3596.25;
M. Hanson & Co., $3617; C. G. Randies,
$3938.80.
Cora avenue, from East Twenty
seventh street to Forty-second street,
southeast, concrete, engineer's esti
mate, $9606; Simonson & Johnson,
$7358; C. G. Randies. $7388; M. Hansen
& Co., $7428; Warren Construction
company, $7763. 1
DIVORCES WON QUICKLY
Lillian J. Gallup and Clara L-.
Quick Get Decrees.
No time was lost In the disposal of
default divorce cases in the circuit
court of Judge Stapleton yesterday,
and in less than one and one-half
hours 20 couples were freed from the
bonds of matrimony. Joe Rogers, pre
siding clerk, drew a laugh when he
shouted "Gallup! Gallup!" in the case
of Lillian J. against D. O. Gallup. Im
mediately following the disposal of
this case he shouted "Quick! Quick!"
and Clara L. went before the judge to
receive her decree against Marshall
C. Quick.
Other cases were: Irene C. from W.
J. Carter, H. S. from Edith Williams,
Margaret E. from William J. Lober,
Nellie from Charles E. Boddy, Laura
F. from Albert G. Smith, Ethel A.
from W. H. Widenmann, Ruth from
Charles T. Coffey, Ray from B. E.
Fordyce, Mable L. from J. E. Linsners,
Nellie from William Moreller, Otto
from Clara Hartwig, Gertrude A.
from Alexander B. Robertson, Cath
erine from Frank Mawrowski, Bertha
from J. W. Daniels, Genevieve from
William Carey, A. L. from Lottie Ful
ler and Melissa C. from Elmer H.
Archibald.
CHARGE PURCHASES MADE TODAY WILL GO ON AUGUST ACCOUNTS PAYABLE SEPTEMBER FIRST
Phone your want ads to The Ore
gonian. Main 7070 Autom.'t'c F00-95.
SHE COULDN'T ENJOY
EATING ANYTHING
Portland , Woman Tells How
She Soon Recovered Her
Appetite.
"I believe I would be ehowing a
spirit of ingratitude not to tell suf
fering humanity what Tanlac has
done for me," said Mrs. Ida Johnson of
489 E. Lincoln St., Portland, Or.
"Nearly all my life I have been ex
tremely nervous and seemed to grow
worse all the time in spite of every
thing I could do. I would have se
vere nervous spells lasting for several
days at a time when 1 couldn't do any
work at all, for I was so trembly and
shaky I could hardly raise a glass of
water to my mouth without spilling It.
My sleep was so restless and broken
I felt as tired out mornings as when
I retired the night before. My appe
tite was so poor I couldn't enjoy a
thing to eat, seemed to get no nour
ishment from my food and was cer
tainly in frightful condition.
"I finally, decided to see If Tanlac
wouldn t help me some, and before
I had actually finished the first bottle
I had & good appetite and was enjoy
ing everything I ate. I kept taking
the medicine and gaining strength
until I have scarcely any trouble with
my nerves now and sleep like a child
every night. I just feel like an en
tirely different person and can do all
my housework with perfect ease. Tan
lac is certainly a grand, good medi
cine."
. Tanlac Is sold In Portland by the
Owl Drug Co. and by leading drug
gists everywhere. Adv.
Kesiool
does
stop
itching
TEAT itching-, burning
skin trouble which
makes yon scratch, no mat
ter where you are, is a
source of annoyance to
others ms well as torment
to yourself- Get rid of it
with Resinel Otntment.
The first application stops
the itching and in nmet eases
it neala eruptions promptly.
At all druggist.
Send for fna trial.
Dpt.-T.Rnl. Bltiim.m
Shop at This Store Wliere Quality Merchandise, Low Prices and Superior Service Go Hand in Hand
For the Best
Lunch
in Portland come to our
Tea room, fourth floor.
Peanut Brittle
25c Lb.
No phone orders. Genu
ine Spanish Peanuts used.
fmt
RELIABLE MERCHANDISE RELIABLE METHOOsT
MOPR1SON. ALDER. WEST PARK. AND TENTH STT1EET5.1
&Kiner
Mail Orders
given prompt, and careful
attention. Orders filled and
forwarded day received.
Telephone Your
Orders
Phone service begins at
8 A. M. Use your phone.
B
ig Things Doing in the Boys' Store
Double Trading
Stamps
will be given today with cash purchases made in all depart
ments of the store.
Groceries Included
Do all of your buying here and reap the benefit of this
cash saving on the money you spend. Special low prices
on seasonable merchandise during the July Clearance make
shopping at this store doubly profitable.
Filled Books Redeemed, 3d Floor
Clearance of
Taffeta Dresses
$14.98
)
Second Floor The garments entered in this Sale are from
our own regular stock lines that have sold down to one
or two of a kind. Beautiful high-class Frocks for sport
and dress wear. Developed in Taffeta and combinations
of Taffeta and Georgette also some very attractive styles
made up in Tricolette and flowered Georgette. Trimmed
with braids, shirrings, plaitings, etc. Spe- P1 A QQ
cially priced for Clearance Sale at only DJ-xei0
Tricolette Sport Jackets
Special $9.98
Second Floor Decidedly smart for late Suminer and early
Fall wear. Ttixedo styles with narrow belts or sash ties,
and patch pockets. Trimmed with fringe. Black, J?Q QQ
rose, apricot, French blue. Priced special at D0
Crepe Blouses $6.95
Second Floor Wonderful values in this group of high
class Blouses. And there are styles to please every taste.
Some are trimmed with pretty laces, others are fljf? QP
embroidered, braided, beaded or tucked. On sale DU.J
Girls' Dresses $1.98
Center Circle, Main Floor Special Clearance of Summer
Dresses for girls 4 to 14 years. Fancy checks, stripes,
plaids and plain colors. Ginghams and cham- P1 QQ
brays. Many styles. Short and long sleeves at DA.70
- Vs' i ' - '- 1
Women's Silk Hose
Special $1.50
Bargain Circle, First Floor
The woman who needs a new
supply of serviceable Silk
Hose should take quick ad
vantage of this special offer.
Made With
Lisle Toe, Heel
. and Top
Well Shaped and of splen
did quality. One of our best
makes, but only in black and
brown. On spe- P" PA
, cial sale at, pair D-L.c)U
Lisle Hose, 3 Pairs for $1
Bargain Circle, First Floor Only a short time ago stockings
of this quality were selling at 50c and 75c a pair. Fine
grade lisle in the light, sheer weight for Summer
wear. On sale Thursday at 35 3 pairs for
$1.00
OWK Coffee
29c
Fourth Floor Our famous
OWK Imperial Roast Coffee has
no superior. Order a pound or
two and be convinced! No de
liveries except with other
grocery purchases. Spe- OQ
cial, 3 lbs. 85f, a pound
on Tea
55c lb.
55c
Ceyl
Ceylon Tea "Tree"
brand; special, a pound
Royal Baking Powder, QQ.
50c size; priced special 07C
Model Grocery
4th Floor
The July Clearance
now in progress presents the most remarkable list of bar
gains in Boys' Clothing and Furnishings offered in Portland
in years. We are determined to reduce the stock imme
diately in order to make room for Fall lines. It's a golden
opportunity to buy dependable wearables at great savings.
Boys' 2-Paht Suits
$8.95
Main Floor The kind of Suits any customer would consider
good value at $12.50. Every Suit is well made in every par
ticular and only dependable fabrics are used. By all means
take advantage of this 6ale of Two-Pan 6 Suits. ?Q GET
On special sale today, at i307eJ
Good range of sizes.
Boys' Corduroy Suits
$8.45
Slain Floor Because Corduroy Suits give such good service
and hold their shape they are prime favorites with most boys.
These are shown in the latest models with all JQ AfT
around belts. Broken 6izes. On special sale at 30.rt
Boys' Knickers $1.69
Main Floor Corduroy Knickers full cut and well made.
Just what boys need for vacation and knockabout wear.
Shown in sizes for boys 6 to 17 years, and (P-! i?Q
standard $2.25 value. Special for Clearance Sale tP.I-.Oc7
Boys' Outing Pants
At $1.95
Main Floor This is a special lot of good quality
Khaki Outing Pants. They were made to sell at
$3.00, but we are anxious to close them Q- OCT
out quickly. Clearance Sale price, pair tD-L.ctl
$1 Night Shirts 59c
Main Floor Boys' Night Shirts about half price
fpr Thursday and Friday. Made of ex- KQ-
cellent grade muslin. Regular $1.00 values t7clv
J3oys' Sport Blouses in a large assort- F7Q
menfc of patterns. $1.50 grade. Special at
Boys' Jersey Sweaters
At $1.98
Main Floor For vacation days and to wear to
scliool these Jersey Sweaters are most desirable.
Good selection of wanted eclors to se- QO
Boys' Union Suits at 85c
Main Floor Boys' Knitted Union Suits of a well-
known make. Medium light weight suitable for
early Fall wear. Short sleeves, ankle CKn
il
length, drop seat. $1.25, $1.50 values at
Boys' Sport Caps, $1.25 to $1.75 grades 980
Clearance of Men's
Clothing
Every Man's Suit in the house marked to sell at $40.00 to $65.00
is included in this sale. Step in and pick out the model and fabric
you like best and save from $8.00 to $13.00 on your purchase. "L
System" and other world famous makes. Double Stamps given.
Men's S40 Suits at $32,
$65 Suits at $52
Men's $55.00 CMI fift
reduced to WTfitUU
r:s s48.oo
ITZ $52.00
All
Suits
All
Suits
All
Suits
Men's
$40.00 QQO Art
reduced to "U.uu
XftAtZ $36.00
ZR.f?Z S40.00
All
buits r
All Men's
Suits reduced
All Men's
Suits r e d ti c
Young Men's Suits
Main' Floor Broken lines Young' Young Men's $25
Men's Suits at special prices.
Young Men's $20
Suits reduced to on
Young Men's O ff
$22.50 Suits, special wlO.UU
SJ S16.00
g $20.00
Suits reduced to on'
Young Men's $30 CO I (f
Suits reduced to only tD.UU
Young Men's $40 (IJOO flfl
Rnits reduced to onlv tDO.Ul
Men's $1.00 Knitted Ties 73c
Millinery Clearance
Trimmed and Sport Hats
5
Double
Stamps On
All Cash
Purchases
Take our word for it,
no such Hat values
have been offered this
season at the price!
And every Hat is de
sirable not odds and
ends of early Spring
models. Beautiful
Hats of
Milan
Georgette
Satin
Straw
in large, small and me
dium styles trimmed in
latest effects. Many
smart sport styles in
the showing. About 10
to select from. Sbpp
early and get first (PfT
choice. Clearance
Millinery Salons, 2d Floor
Silk Sale Continues
Sport Silks Greatly Reduced
COLORED SPORT SILKS in
a large assortment of beautiful
patterns. Also Canton Crepes
in the large block designs. Reg
ular $6.50 and $7.00 (PO QQ
grades. " Priced, yard
BARONET SATINS one of
the season's choicest silken fab
rics. 40 inches wide. Shown in
light and dark colors. dJO QQ
Standard $4 quality 5wO
$3 White Pongee, fl0 AO
36-inch. Special at
Silk Department, Main Floor
CRYSTAL BROCADES in
white and numerous good colors.
These are also 40 inches wide
and are much the vogue for
sport apparel. Regu- fiJfT QK
Jar selling price $6.75 DJ.ZrO
WHITE SILK SKIRTING in
beautiful figured effects. . 40
inch width. Regular (J! A QC
$7.00 quality; special D'.t
WHITE SATIN 36-inch, fig
ured. Regular $3.50 30 QQ
Filet Curtains $2.95 Pr.
Regular Selling Price, $5 a Pair
A very special offering in the Drapery section for Thurs
day and Friday. Beautiful Filet Net Curtains in plain or
with dainty lace edges. Effective hangings for any room
and very durable. Special at $2.95 a pair.
Drapery Department, Third Floor .
Women's White Shoes
$10, $10.50 Grades Clearance
Main Floor Save $3.00 to $3.50
on your new White Shoes by
coming to this store Thursday
or Friday! Every pair in the
Sale is from our own regular
stock and every pair is of
standard make. Note below.
NO. O'z Women's Sport Pumps of white
washable kid with two straps and dark
brown wing tip. Medium toe
'and low walking heeL These
sell in the regular way at $10.50
and are exceedingly qrj C(
17 iUU
smart for street wear
NO. 04 Vt, 05 Vi White Nubuck
Oxfords on sport last. Military
or low heels. Beautiful high
class footwear. Regular $10.00
NO. 02 Vi White Nubuck
Pumps with white ivory soles
and heels. Perforated vamp
and toe. Regular $10.50 values.
Specially priced for drj Cf
this sale at, the pair D I .UU
$8.50 White Fabric Sailor Pumps with Junior French heels $5.65
$7.50 White Fabric Pumps with military heel, welt sole, at $5.00
Shoe Department, 1st Floor
and $10.50 grades, on
sale at $6.65 and
S7.00
Sale of Refrigerators
Entire Stock Reduced
A good Refrigerator is a neces
sity not a luxury. It protects
the health of the family and
makes possible great economies
through keeping foods fresh and
wholesome. We sell the famous
Automatic and
Knickerbocker
Refrigerators two of the world's
best makes. All styles and sizes
are included in this great sale.
No. 907 Knickerbocker Refrig
erator regular sell- CJ" QCT
ing price $18.75; at D.O.UO
No. 911 Knickerbocker Refrig
erator regular (J???
$28.50 size; special O
No. 913 Knickerbocker Re
frigerator. Solid oak. Regu
lar $32.50 size. On QOO '7C
special sale at only U. I tl
No. 954 Knickerbocker Re
frigerator. Solid oak. Regu
lar $53.75 size. On CM C fif
special sale at only DrkOJJ
Garden Hose Reduced
-25
-25
-25
-25
-25
ft.
ffc
ft.
ft.
ft.
$4.75
$6.00
$7.25
$7.75
$8.50
Lengths
Lengths
Lengths
Lengths
Lengths
$3.75
S4.80
$5.80
$6.20
$6.SO
50 ft. $ 9.00 Lengths $ 7.20
50 ft. $11.50 Lengths $ 9.20
50 ft. $14.00 Lengths' $11.20
50 ft. $15.00 Lengths $12.00
50 ft. $16.50 Lengths $13.20
Clearance of Dinner Sets
3d Floor
Decorated American semi - porcelain
Dinner Sets at special low prices this
week. Look to your needs and SAVE!
32-Piece Pink Border Sets at $ 6.98
46-Piece Morning Glory Sets $ 9.98
16-Piece White and Gold Sets $10.47
39-Piece Bluebird Dinner Sets $11.65
16-Piece Blue Medallion Sets $12.50
39-Piece Gold Line Sets for $12.90
46-Piece Iona Pink, Blue Sets $14.75
Many other special bargains in Dinner
Sets and separate pieces on display.
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