fV"
IEGONIAN, PORTLAND, APRIL 1,-1900.
MUST PAY THE STATE TAX
yOREICX "ASSESSMEST" ITfgCRASCE
COHFAMES CANNOT DODGE.
Opinion of Attorney-General Black
burn Pats Them on Same Bails
as the "PTemlntn" Concerns.
SALEM. Or., March 3L Attorney.-Gen-eral
Blackburn today rendered an opin
ion, at the request of State Treasurer
Moore, In which he holds that mutual
life Insurance companies organized In
other states and doing business in this
state are liable for the 2 per cent tax on
their net receipts, the same as other com
panies. The gist of Judge Blackburn's
opinion Is shown by the following ex
tracts therefrom:
The Bankers' Life Association, of Des
Glomes, la., having furnished the In
surance Commissioner of this state a
sworn statement of tho total business
transacted by" said association -within the
State of Oregon during the year ending
December 3L 1893, as required by section
580 of Hill's Annotated Laws of Oregon,
and said Insurance Commissioner having
tiled In his office said verified statement,
and having also certified to you, as re
quired by law, the amount of gross pre
miums received by said association, less
premiums returned and losses paid in this
state, thus showing that said association
is liable for a tax of 2 per cent on the
net premiums shown by said statement to
have been received, and .said association
declining to pay such tax, because it
claims that it Is a mutual association
and collects assessments, but not pre
miums, you ask whether or not said as
sociation should be required to pay into
the treasury the amount of tax shown
to be due from it.
"Section 3 of the act under which this
association claims to do business In this
state Is part of the act entitled 'An act
to license and regulate life and casualty
Insurance companies and societies,' and Is
found on page 21 of the Insurance laws
of Oregon, as compiled by the Secretary
of State in 1S93.
"This act Is client on the subject of
taxation. It purports to license and regu
late, but says nothing about taxation or
exempting from taxation; and was passed
In 1S91 and amended In 1833. But 'section
3380 of Hill's laws, hereinbefore referred
to, was enacted in 1S93. and provides in
substance that "every foreign fire, flro and
marine, life, life and accident.' etc. In
surance company shall pay into the state
treasury a tax of 2 per cent on all net
premiums received during the year end
ing December 31, prior to the making of
the sworn statement.
"It is true that this section .uses the
word 'premium' and not 'assessment." but
the object of the statute was to require
these companies to pay a tax on the net
amount received by them for the insur
ance afforded, and this tax is In lieu of
all other taxes upon their personal prop
erty and shares of stock.
"There Is nothing in our statutes to
license and regulate these mutual insur
ance companies which shows an Intent to
exclude or withdraw them from the opera
tion of the general statute requiring the
payment of a 2 per cent tax by insurance
companies, and It is my opinion that the
Bankers' Life Association should be re
quired to pay the 2 per cent tax on the
gross amount collected by It on account
of policies or certificates Issued by It, af
ter deducting returned assessments and
looses paid within the state, if any."
There are four foreign insurance com
panies that do business in this state on
the "assessment" plan. Their state tax
aggregates about COO per annum. The
company that raised this question is the
only one that has avoided paying Its
tax. the delinquencies now amounting to
about COO. The importance of the opin
ion Is in Its settling the question and hold
ing the "assessment" companies to the
same conditions that govern other Insur
ance companies.
During the past week Insurance com.
j panles have paid the 2 per cent tax on
their net receipts for 1839 as follows:
Net
rece!pts.Taxes.
Aetna Life Ins. Co 1.3SZ77 37 M
Fidelity & Casualty Co.... 4.T22 3S M
Palatine Ins. Co 10.0(5 51 200 11
There are only seven or eight companies
yet to make remittances. Tho law pro
vides that all companies doing business
in the state must pay the 2 per cent tax
on their net receipts by April 10.
Farmers All Prosperous.
Judge L. D. Henry, of this city, returned
this week from a visit in South Dakota
and Afantlj states, lie says that he found
very few people In the East who are
anxious to move "WTest. The reason for
this, he says, is that the Eastern states
are enjoying unusual prosperity, and there
is not the unrest and dissatisfaction that
formerly prevailed. He says that real
estate values in the East have greatly ap
preciated in the last year, and that when
ever the farmers sell land they get a good
price for it. Those who sell out there and
come to the Coast usually have money
I with which to Invest here. Judge Hsnry
I anticipates that there will be a very ma
terial Increase In real estate values in
Oregon this Summer, and that muth
money that is now idle will be Invested.
Jfeir Oregon Incorporations.
Articles of incorporation have been filed
In the office of the Secretary of State dur-
Oregon Mining Stock Exchange. Port
land. $10,000: J. E. Haseltlne. L. G. Clark,
D. So'Js Cohen, L G. Davidson, J. A.
Anr.cnt. James T. Moyean, H. II. Mc
Carthy, F. J. Hard. Object, to promote,
facilitate and regulate the purchase and
salo of mining properties, railroad stock
and industrial enterprises.
Big Elk Mining Company, Pendleton:
$73,000; A. A. Roberts, M. L. Hasbrouck,
Zoeth Houser.
Western Fisheries Company. Portland.
' McIIale. Object, to catch, buy, pack and
cure salmon and other fish, and to operate
. the cannery of M. G. Munly at Point Santa
1 Rita, Alaska.
Wisconsin Central Gold Mining Com
pany. Portland, $75,000: J. H. Marshall. W.
II. Becker. C. A. Devcns, Edward K.
Baker,
t Prairie City Land Company, Grant
I County, $2,000; E. E. Cleaver. Alonzo
Cleaver. John C. Toune. Object, to lay
out a townslte.
Willamette Iron and Steel Works, Port
land. JSO.000; H. W. Corbett. W. H. Cor
bett, James Lotan. Object, to operate an
Iron and steel foundry.
Coal Development Company, Portland,
$3000: J. W. Caruthers, W. H. Grindstaff,
W. M. KIIHngsworth.
Estate of T. A. Davis. Portland, $4500;
Robert E. Davis, Henry D. Story, E. B.
Hamilton. Object, to own and control
the property of T. A. Davis, deceased,
E Plurlbus Unum Society, Portland, no
property: James M. Head, P. A. Mac Pher
son, M. L. Head. Object, the protection
and relief of Its members.
Fisher Land Company, Astoria, $20,000;
F. A. FIsber. J. T. .Ross. C L. Houston.
Object, to deal In real estate in Clatsop
County.
Allen Packing Company, Salem, $20,000;
W. K. Allen. O. V. Allen. W. G. Allen.
Object, to own and operate the Salem
cannery.
Lost Valley Telephone Company, Lost
Valley. Wheeler County. $S0O; Alex Hard
le. C. W. White. Joseph FrlzzelL Object,
to operate a. telephone line between Con
don, Lost Valley. lone Rock and Fossil.
Eastern Oregon Gold Mining & Milling
Company. Sumpter. $100,000; T. A. Burdlck.
R. L. Nell!. J. R. Nelll.
Elliott Ditch & Reservoir Company,
Harney County. $1000; Henderson Elliott,
Selenla E. Elliott. Cortls Elliott. Object,
to construct Irrigation ditches, having
their source In Round Lake and Deep
Lake In Harney County.
Southern Oregon Irrigation & Power
Company. Medford, $330,000: C. B. Will
lams, L L. Hamilton. Rufus Cox. Object,
to construct Irrigation ditches In Oregon.
The Booth-Kelly Lumber Company filed
supplementary articles authorizing' the
company to own or pledge tho capital
stock of other corporations.
The Irwin-Hodson Company filed sup
plementary articles Increasing: the capital
stock from $30,400 to $35,000.
Crusade AcnJmt Hobo.
Five hobos were this morning brought
(before City Recorder Judah on charges of
vagrancy, and each was fined $(0 or given
the alternative of .20 days' labor'on Sa
lem's uncleaned 'alleys. They were also
given an opportunity to leave the city
and avoid the punishment. Recorder Judah
says he has begun a crusade against the
hobo element which has Infested the city
of late, and that with plenty of employ
ment awaiting any who. desire to work,
he will not permit rags to lie about idle
within his jurisdiction.
Salem's new charter makes it possible" to
drive out these unwelcome visitors without
expense to the county or city. Under the
old charter, vagrants could not be worked
on the streets, and If they were impris
oned the city had a board bill to pay.
There Is a state law under which hobos
can be prosecuted on a charge of "tres
passing." and under the old fee system
such charges were often brought. This
mode of prosecution entailed a considera
ble expenditure for fees and brought less
satisfactory results than are now had
under a system which allows no fees. The
City Recorder Is on a salary, and In
prosecuting offenders under city ordi
nances Is allowed no fees. The present
city charter saves the city money by lop
ping off some board bills and also saves
the county the fees that -would be charged
If the prosecutions were brought under
the statutes instead of under the city
ordinances.
Capital City Rote.
State Treasurer Moore today received
$15,000 from Multnomah County as a first
payment on that county's 1899 state tax.
Yamhill County also paid $3000 on 1893
taxes and $165 Interest on 1S9S taxes.
H. C Roche today began a suit against
Frank McCulloch to recover $362 alleged
to be due on a promissory note.
Sheriff Durbln today made the first
deposit of 1S93 taxes, the amount being
$9TE9 16. This was collected since the tax
roll was opened March 7.
The receipts of the County Clerk's of
fice during the month of March aggregated
JITS: of the Recorder's office. $240.
Governor Geer will go to San Franclco
tomorrow to visit his mother. He will also
Inspect the California State Prison at San
Quentin. In the Interests of the Oregon
penitentiary.
RIPE STRAWBERRIES IS 5IAIICH.
Bed of Wild Ones Found on the Foot
hills of the Long; Tom.
MONROE. Or.. March 3L Yesterday.
I while out on one of the higher foothills
west of town. Milt Howell ran across a
bed of wild strawberries, three of which
were extra large and ripe, while others
were nearly fully matured. The ripe ones
are now on exhibition here.
j One Xctt Pontofllcr, One Discontinued.
I WASHINGTON. March 31. The post
office at De Moss Springs. Sherman Coun
ty. Or., will be discontinued on the llth
of April, after which date mall will be
carried to Moro.
I A postofllce has been established at
Manzancta. wasn., where Margaret A.
Wheeler has been appointed oostmlstress.
Chnrsteil With Stealing; Five Cnlves.
ALBANY. Or.. March 3L-Ben Mills, a
young man residing hear Lebanon, was
arrested last evening and placed in the
county jail here, charged with the larceny
of five calves. He will be examined Mon
day evening.
BRYAN WAS WORN OUT
SO TIRED THAT KORTH TAKIMA
SPEECH FELL DEAD.
Audience Was Smaller Than Expeei-
. aad Batnaalaasa Still
-Banquet la the ETenlaar.
NORTH YAKIMA. Wash.. March 3L
W. J. Bryan spoke hero this afternoon to
SMO people. The meeting; was a disap
pointment in that It was not so large as
fualonlata had confidently expected, and
was almost devoid of enthusiasm. At no
time during the address of two and a halt
hours was there any approach to general
applause, and the Interruptions were In
frequent. This Is an agricultural community, and.
believing apparently that a recital of the
wrongs of the farmer and the discrimina
tion against him In favor of the rich man
of the cities would stir the hearts of his
hearers, he gave one-third of his time to
that matter. His words were received In
silence." The rest of his speech was on
income tax. silver, trusts, militarism and
Imperialism. Colonel Bryan received
more applause while discussing acquisition
and government of the Philippines than
at any other time. This appeared to be
duo leas to the fact that the audience was
in sympathy with him, than to the fact
that he exerted himself powerfully to
reach It, and thus save his meeting from
being a flat failure. He came out strong
on the money question. He said that
free coinage was still a living issue. He
denounced the Republican party for foot
ing the gold standard on the country af
ter pretending to be In favor of Interna
tional blmetallsm. As a remedy for the
trust evil, he proposed that no corpora
tions should be permitted to do business
outside of tho state in which organized
without Federal license. He would go
further and deny license to any corpora
tion attempting to secure a monopoly.
Mr. Bryan's friends execuse his perform
ance today by saying that he was not
himself. He was worn out by five hours'
oratory yesterday at Spokane.
An honorary banquet was given at the
Yakima Hotel tonight. Speeches were
made by Governor Rogers. Senator Tur
ner, ex-Representative Jones and Attor-ney-General
Vance. Mr. Bryan attempt
ed very little In the way of speaking, as
he was so hoarse a the conclusion cf the
afternoon speech that he could hardly
talk.
DAIRY TALK AT JIEWBERG.
Mr. Markham and Dr. TVitUycombe
Talk Sense to Farmers.
NBWBERG, Or.. March SL-An inter
esting meeting of the Chehalem Dairy
men's Association was held here yester
day, when enthusiastic addresses were
made by C. H. Markham. of the Southern
Pacific, and by Dr. "Wlthycombe. of the
State Agricultural College. Mr. Markham
gave a general talk, encouraging the de
velopment of the dairying industry and
emphasizing the fact that the market is
lnoxhaustlble. considering the foreign
trade which Is opening up. He contlders
the present a propitious time for dairy
ing, because of the low price of wheat,
the high price .of stock and the unlimited
market of dairy products.
Dr. Wlthycombe stated that while in
dustrial and commercial conditions are
changing, the farmers are adapting them
selves to new conditions, as they should.
They are exhausting their soil fertility.
Dairying Is the solution of the farmers'
problem. By use of the soiling system,
this country is naturally adapted to this
industry. Dr. Wlthycombe .gave much
valuable information, emphasizing the
need -of keeping good dairy cows, of pat-
30 DAYS'TRIAL FR
Marvelous Nerve Force Imparted by a New and Startling Discovc
Every Weak, Nervous, or Enfeebled Man
Should Give It a Test.
Will Be Sent Free on Thlrtv Davs' Trial So That All Mav Fvnprlonre th Wnni
I - .- .". ....w . .w..j
sensation or .rcesiorea vigor witnout tost.
GIVES
man
AND
VIGOR
sKr- h
1 r mrWfr MfTr
PROF. A. CmVYSTAL.
A well-known professor has made the
fortunate discovery that what has here
tofore been known as Impotency, lost
manhood Is due to paralysis of the nerves.
As It requires a vigorous condition of the
nerves to control the muscles, the profes
sor has found a wonderful power that In
stantly awakens the nerves and thus re
stores complete muscuiar strength. He
says: The marvelous power exerted by
recent additions and Improvements to my
electric belt and apllances Induces me to
send It on 30 days' free trial, so certain
am I that It will cure and that the wearer
will gladly pay the small price asked
after "le 30 days' trial.
To men who have battered their stom
ach! with drugs I want them to exercise
tneir judgment ana consider tnat electri
city Is the greatest power on earth. Its
unseen current puts life and force Into
whatever It touches. The constant., steady,
life extended by my new Electric Appli
ances gives Instant relief and never fails
to cure Rheumatism. Backache. Kidney
Troubles. Early Decay, Night Losses. Lack
of Nerve Force, and Vigor. Nervous De
bility, Undevelopment and Lost Vitality.
You may not have faith in It now, but
wear It for 30 days, and you will then
realize why I have such confidence In it
as to send It to you on trial.
I receive the most wonderful testimo
nials dav after day. Rev. S. B. SteDhcns.
of Derry Station, Westmoreland County,
Pa., says.lt cured him of a terrible dis
ease, that had deprived him of happiness.
His nerves were In a bad condition or
weakness, but In three days after putting
on the belt and suspensory he felt won
derfully Improved, and now has the full
strength and vigor of every member of
the body.
Geo. A. Johnson, box 113, Pal
N. Y., bays that while he never
excess except -when young he foul
self at 40 a prematurely old man.
belt and suspensory have comple
stored him.
J. V. Spencer, of Grafton. W. "Vl
he spent hundreds of dollars in ml
and the. old styles of electric belts i
ly advertised, but received no bene
though 56 years old and for 12 ,
sufferer of lost manhood, my ben
him sound and well, and he is nuw"
and vigorous.
A. Zahlhaus. of Sharpsburg. Pa., '
my belt and suspensory for unhealttv o?
gans and emissions, and has regained per
fect strength and health.
Geo. R. Makley, of Oneonta, N. Y.. states
that after trying everything he could find
without any benefit, he tried one o my
belts and appliances and was cured of
varicocele, general debility and lack of
nerve force and vigor. He gained eight
pounds In 33 days, and would not tako
$100 for belt if he could not get another.
John B. Bardsley. of Gunnison. Colo.,
says the belt and suspensory have entirely
cured him and he will gladly explain what
his trouble was to all who care to In
quire, as he Is very much enthused by his
recovery.
S. L. Fry, of Redding, Iowa, says the
belt saved his life, and he will gladly tell
other sufferers his experience.
Thousands of others write In the same
grateful manner, and should the reader
desire to write to any of these gentlemen
please send a stamp for reply. x -
Do not fall to write at once to Prof. A.
Chrystal. 1030 Postofllce Block. Marshall.
Mich., as he Is anxious to have- every man
wear his new and marvelous belt and sus
pensory for 30 days and try It fully before
spending a cent for It. Remember, after
giving- the belt a trial. If you are not per
fectly satisfied, return It to us, it costs
you nothing to try it.
Write today before you forget It.
ronlzlng the creamery and of reading
good dairy papers. The association ten
dered the gentlemen a unanimous vote of
thanks for their helpful addresses.
3nAXKLI5 GOES BACK TO FRESNO.
Did Xot Resist Extradition Down
fall Due to Rapid Living;.
HILLSBORO. Or.. March 31 Droutv
Sheriff J. W. Dumas, of Fresno, Cal., ar-
rived In this city this morning, and de
parted on the evening train, having In
' custody J. W. Shanklln, alias J. W. Cole
man. ex-City Clerk of Fresno, who Is
wanted for embezzling about STsOO from
that city. Shanklln had been Clerk for
four years, and had the confidence of the
people. Toward the end of his last term,
he became Infatuated with a woman by
the name of Belle Wolf, and the pace of
the official was a rapid one. His wife left
him. Rumors commenced to circulate that
Shanklln was behind with the city. Just
.before he left, he was Implicated in a
forgery. A mountaineer had $3000 in a
Fresno bank, and the depositor's namo
was forged for the amount and the order
cashed without question. Constable Du
mas says that Shanklln Is a desperate
character, although suave and apparently
congenial. His bondsmen have paid J1508
of the loss, and have secured the city on
a further Hko amount. When Dumas en
tered the cell, he at once recognized the
fugitive. Shanklln agreed to return with
him without resistance, but would not
talk with the officer.
C. H. Thompson, charged with the lar
ceny of a horse from J. A. McCoy, was
this morning convicted by a jury in the
Circuit Court, after 10 minutes' delibera
tion. Judge McBride sentenced the pris
oner to 10 years In the penitentiary. This
will, make the fourth term for Thompson
in that institution.
Astoria Notes.
ASTORIA. Or.. March 31. Captain Free
man E. Dodge, of the steamer Harrison,
and Miss Olive E. Davidson were mar
ried this afternoon by Rev. Mr. Peart, of
the Methodist Church. They left on the
evening train for Portland on a short
wedding trip, and will make their future
home at Tillamook.
The owners of the fishing schooner Jes
sie are not disheartened by the failure of
tho last trip, and will 'st&rt hor out for
the halibut banks again Monday.
Rafts co.ntalnlngr nearly2000 piles have
been taken to Baker's Bay during the past
few days, for the purpose of repairing tho
fish-traps there.
The manifest of the barkentlne Glean
er, that crossed out a few days ago for
San Francisco, was filed In the custom
house today. The .vessels ca
of 324.000 feet of lumber.
Knappton mills.
Last year the Fish
"nlshed tho fishermen
; their boats, but this :
sary for them to
their boats at thelri
provision Is made ill
to furnish them.
Mayor Bergman jHp a
member the NatVund
Association, and hekt-
tion.
Shlna-le Mills td
SEATTLE. March!
agreement entered In
the members of th
Cedar Shingle Mar
tlon. all tho mills bl
soclatlon will ba ck
commencing today an
order to close downl
association's advlsos
the purpose being I
dispose of their stolPW
agreement auecis ;u muis.
ALL THE GOLD IN KLONDIKE
could buy no better, more carefully and accurately con
structed, or more intelligently designed wheels than
1900 MODELS
$20 $25 $30
IllllkW Jt aCfc sflas. .A Vv -ft
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THE BEST RAMBLERS EVER BUILT
We sell for cash or on installments. Old wheels of all makes taken in trade. 200
second-hand bikes at all prices. Best repair shop in the (Northwest. Call and see us
before you purchase we can save you money.
BUSY BICYCLE STORES
$40
FRED T. MERRILL CYCLE COM'
PORTLAND . SPOKANE . SEATTLE . TACOMA
(We like to have our competitors copy our style of advertising. We don't receive a carload every day, but we hayl
received more Bicycles than any dealer on the Coast to date.)